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HomeMy WebLinkAbout01-13-12 J 1505610140 REV-1500 EX ~°'-'°' PA Department of Revenue OFFICIAL U3E ONLY Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number Po sox 2a~osol 2 1 1 0 0 7 9 6 Harrisbur PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFOR ATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 7 8 6 0 2 9 5 0 3 1 3 2 0 1 0 0 9 1 3 1 9 4 2 Decedent's Last Name ' Suffix Decedent's First Name MI J I N D A L ', R A M E S H K (If Applicable) Enter Survivil~g Spouse's Information Below Spouse's Last Name ', Suffix Spouse's First Name MI J I N D A L P R A B H A Spouse's Social Security Number REGISTER OF WILLS FILL IN APPROPRIATE OVA~S BELOW 0 1. Original Return ! ~ 2. Supplemental Return ~ 3. Remainder Return (date of death 4. Limited Estate ! ~ prforto 12-13-82) 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required Q 6 D d t Di T ~ death after 12-12-82) . ece en ed est te (Attach Copy of Will) ~ 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes 9 Liti ation Proce d i (Attach Copy of Trust) . g e s ece ved ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) C:VKFZESPONDENT - THIS SE~TION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number B E N J A M I ~I J B U T L E R 7 1 7 2 3 6 1 4 8 5 First line of address 1 0 0 7 M U~ M A Second line of address S T E 1 0 1 City or Post Office !I F- M A V AI l' R 0 A D State ZIP Code _ _, Correspondent's a-mail addr r n y r U `I ~ ss: LAWYERS(7a,BUTLERLAWPIRM.COM Under penalties of perjury, I declare t it is true, correct and complete. Decl at I have examined this return, inGuding accompanying schedules and statements, and to the best of my knowledge and belie ration of preparer other than the personal re resent ti i b p a ve s ased on all information of which preparer has any knowledge. SIGNATUR OF PERSRN R~f O SIBLE FOR FILING RETURN DATE ~~l/nalJ ~ ~ ' ~2 /2. ADDRESS 1750 ELIZ WAY ~ MECHANICSBURG PA 17050 SIGNATURE OF P E THAN REPRESENTATIVE D~4TE ADDRESS ~ t'~ ~ v 1007 MUMMA ROAD,I ~~ STE 101 LEMOYNE PA 17043 n~ rw car ~ -~•.~~ v..r v~~~v~~~e~~. rvn1~1 VIYLi Side 1 L 150561040 1505610140 J .~ 1505610240 REV-1500 EX 9. Funeral Expenses and ~ 10. Debts of Decedent, Mor 11. Total Deductions (total 12. Net Value of Estate 13. Charitable and Goven an election to tax has 14. Net Value Subject to strative Costs (Schedule H) .................. 9. Liabilities, and Liens (Schedule t) ............. 10. 9 and 10) ...............................11. ~ 8 minus Line 11) ............................ 12. ntal Bequests/Sec 9113 Trusts for which been made (Schedule J) ...................... 13. (Line 12 minus Line 13) ...................... 14. 1 4 8 4 2. 4 5 2 9 5 2 8 5. 9 6 3 1 0 1 2 8. 4 1 - 2 4 5. 7 4 - 2 4 5. 7 4 TAX CALCULATION - 5EE I ; 15. Amount of Line 14 taxabl at the spousal tax rate, o transfers under Sec. 911 (a)(1.2)X.000 16. Amount of Line 14 taxabl at lineal rate X .0 17. Amount of Line 14 taxabl at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 FOR APPLICABLE RATES 0 • 0 0 15. 0 • 0 0 1 s. 0 . 0 0 17. 0 . 0 0 18. 19. TAX DUE ......................................................19. 20. FILL IN THE OVAL IF YOtJ ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 150561024110 Decedent's Social Security Number Decedent's Name: R A M E S H K• J I N D A L 1 7 8 6 0 2 2 9 5 RECAPITULATION 1. Real Estate Schedule ( /~) ........................................... 1. 2. Stocks and Bonds Sch ( dule B ~ ) ...................................... 2. 3. Closely Held Corporatio{ t, Partnership orSole-Proprietorship (Schedule C) ..... 3. • 4. Mortgages and Notes R $ceivable (Schedule D) .... II ...................... 4. 5. Cash, Bank Deposits an~ i Miscellaneous Personal Property (Schedule E)....... 5. 2 8 0 9 7 . 1 6 6. Jointly Owned PropertY~ Schedule F) ~ Separate Billing Requested 7. Inter-Vivos Transfers 8~ (Schedule G) ' ....... iscellaneous N -Probate Property ~ Se arat Billi 6. • p e ng Requested ....... 7. 2 8 1 7 8 5 . 5 1 8. Total Gross Assets (tot ~l Lines 1 through 7) .... 8 3 0 9 8 8 2. 6 7 0. D 0 0. 0 0 0. D 0 0. 0 0 0. 0 0 1505610240 REV-1500 EX Page 3 Decedent's Complete Address: RAMESH K. JINDAL STREET ADDRESS 1750 Eliza Wav CITY Tax Payments and Credits: ~• Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments .+ B. Discount 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, ,Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. Flle Number 21 10 0796 STATE ZIP PA _ 17050 (1) 0 00 Total Credits (A + g) (2) 0.00 (3) (4) 0.00 (5) 0 00 Make check payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER TH ~ FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a ansfer and; a. retain the use or in me of the property transferred : ....................... .. ....................... Yes ^ No 0 b, retain the right to d ...................... signate who shall use the property transferred or its income; ................... . c. retain a reversions interest; or .................................................................................. ^ 0 d. receive the promise .............. for life of either payments, benefits or care? .......................................... 2, If death occurred after ...... ecember 12,1982, did decedent transfer property within one ear of d th without receiving adeq y ea ate consideration? ................................................................... ^ 0 3. Did decedent own an 'i .................... trust for' orpayable-upon-death bank account or security at hls or her death? ^ X^ 4, Did decedent own an in ......... ividual retirement acx;ount, annuity or other non-probate property, which contains a beneficiary esignation? ............................................ ^ X .. .................................................... ^ IF THE ANSWER TO ANY OF THE AB~VE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN For dates of death on or after July 1,1994 and before Jan.1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan.1,199 ,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute d es not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even i the surviving spouse is the only beneficiary. For dates of death on or after July 1, 20007 • The tax rate imposed on the net value f transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the gild is 0 percent [72 P.S. §9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent s lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1 ]. • The tax rate imposed an the net value o transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, unde Section 9102, as an individual who has t least one parent in common with the decedent, whether by blood or adoption. REV-1508 EX + tg_gg~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY AMESH K. J ITEM INDAL FILE NUMBER 21 10 0796 All property~lnr t~y.oymed~i~itj, rtgjtt of sunirv rship must be disc Deed on Schedu a F. NUMBER ~! DESCRIPTION VALUE AT DATE 1. Prabha Jindal, A inistratrix of the Estate of Ramesh K. Jindal, Deceased Plaintiff v Kristen A OF DEATH Carpinello and Mic , . . ael V. Carpinello, Defendants - 10% allocated to survival action 11,500.00 See attached Order 2. PSECU -Savings ccount with accrued intere t of $.03 225.89 3 • PSECU - Checking ~ ccount with accrued interes ~of $.22 3,530.09 4• PSECU - Money M ket Account with accrued interes ~of $.24 1,225.68 5• I Erie Insurance Exch ~r-ge -First Party Benefits ~, 10,000.00 6. Social Security -Feb ruary Payment 1,615.50 TOTAL (Also enter on line 5, Recapitulation) _ (If more space is needed, insert additional sheets of the same size) - - - REV-1510 EX+ (08-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF RAMESH K. SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY 21 10 0796 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM DESC IPTION OF PROPERTY NUMBER II~LUDETHENAMEDFTHE SFEREE,THEIRRELATIONSHIPTODECEDENTAND DATE OF DEATH %OFDECD'S EXCLUSION TAXABLE THE DATE OF TRANSFER. ACH ACOPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST 1. Ramesh Jindal Pension Pl nF^~~ VALUE Beneficiary: Prabha Jindal (spouse) 281,785.51 100.00 281,785.51 I TOTAL (Also enter on Line 7, Recapitulation S 281 785.51 If more space is needed, use additional sheets of paper of the same size. I REV-1511 EX+ (10-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER RAMESH K. JINDAL 21 10 0796 Decedents debts must be reported on Schedule I. ITEM NUMBER ' ~ DESCRIPTION A• FUNERAL EXPENSES: AMOUNT 1. Hoover Funeral H me & Crematory, Inc. 3,065.00 B• ADMINISTRATIVE COTS: 1 • Personal Represents 've Commissions: Name(s) of Pe al Representative(s) Street Address Cdy - State ZIP Year(s) Comm~ssbn Pafd: 2. Attorney Fees: Butle~ Law Firm 3. Fatuity Exemption: (If d ent's address is not the same as daimanCs, attach explanation.) 3,915.00 Claimant P bha Jindal 3,500.00 Street Address 1750 Eliza Way City Mech icsbur State PA Zip 17050 Relationship of laimant to Decedent Spouse 4• Probate Fees: 153.50 5. Accountant Fees: 6• Tax Return Preparer Fee: 7. Cumberland Law ournal -Estate Advertising 8• The Sentinel -Est to Advertising 75.00 9. Cumberland Coun Register of Wills -Short Certificates 219.40 10. Photocopies '~ 20.00 11. , Cumberland Coun Register of Wills -Filing Fees ~ 31.60 12. Kelly Parker & Co ien, LLP -Legal Fees (10% allocated to survival action) 30.00 3,832.95 TOTAL (Also enter on Line 9, Recapitulation) ~ s If more space is needed, use additional sheets of paper of the same size. REV-1 ¢12 EX+ (12-08) • pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER [NDAL 21 10 0796 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER ~' DESCRIPTION VALUE AT BATE OF DEATH 1. M&7' Bank -Loan o. 00 1 3 1 50263 (1st mortgage on 1750 Eliza Way, Mechanicsburg, PA) 295 285.96 decedent's one-half hare of a joint obligation with spouse ' TOTAL (Also enter on Line 10, Recapitulation) 15 If more space is needed, msert add tonal sheets of the same size. REV-1513 EX+ (01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: NUMBER NAME AND ADDRE S OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS Indude outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] L Insolvent Estate 21 10 0796 1TIONSHIP TO DECEDENT AMOUNT OR SH Do Not List Trustee(s) OF ESTATE Spousal ENTER DOLLAR AMOUNTS F R DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIO S: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. I SCHEDULE J BENEFICIARIES 0.00 TOTAL OF PART II - ENTER ~fOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I S ~ If more space Is needed, use addltlonal sheets of paper of the same size. LAST WIT,T, ANA T 4TAMFNT C'> a (~L+ ~~ o V 1` C?1 ~ .~'• ..-~ = C7 ~ :a.7 ~a r- Cep ~1'IESH TTNn A T ~ z ~ ~ l' `~ ~~- ~ '" ~ ~ I, ~.AMESH K. JINDAL, of South Hanover Township, Dauphin C~n~y, ~~ Pennsylvania, do r~iake, publish and declare this to be m Last Will and T ~ Y estament, hereby revoking all Wills hand codicils by me at any time made. • I direct that all inheritance and estate taxes becoming due by reason of my death, whetherl~ such taaces may be payable by my estate or by any recipient of any property, shall be paid by m~ Executrix out of the property passing under ITEM 5 of this Will, as an expense and cost o~ administration of my estate. My Executrix shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds or insurance or other property not passi~lg under this Will. In the absolute discretion of my Executrix, she may pay such taxes immediately or may postpone the payment of taxes on future or remainder interests until the time possession thereof accrues to the beneficiaries. IT. E~yI 2. I direct my Executrix to pay the expenses of my last illness and funeral expenses from the ~roperty passing under this Will as an expense and cost of administration of my estate. LT. In the event that my wife, PR.ABHA JINDAL, survives me, I give and bequeath to her absolutely and in fee simple all of my household furniture and furnishings, ~~ ~*~~ f'~'i C j ~-,-~ % j w -i7 --_ _:7 _ r_r' ~~~ v . ;.~ books, pictures, j~wehy, silverware, automobiles, wearing apparel and all other articles of household or perspnal use or adornment. In the event that my wife, PR.ABHA JINDAL does not survive me, I mak~ said bequest to my children living at the time of my death to be divided among them as th~y shall agree. ITI~M 4. In the event that my wife, PRABHA JINDA,L, survives me, I give, devise and bequea to her the smallest amount of the assets of my estate that qualify for the marital deduction swill be sufficient to result in the lowest federal estate tax being imposed upon my estate, af~er allowing for the unified credit and any other allowable credits and deductions. In determining such amount, the values for federal estate tax purposes shall control. It is my intention t~iat this bequest shall constitute a pecuniary bequest and that it shall not participate in incre~ses and decreases that may occur during the administration of my estate (except such increases and decreases as may result from an election to use the alternate valuation date). I~ My Executrix shall have full power and the sole discretion to satisfy this devise and bequest, wholl~ or partly, in cash or kind and to select the assets that will be conve ed y to my wife. All assets so (conveyed to my wife shall be valued at the value thereof as finally determined for fed~ral estate tax purposes; and provided further that my Executrix, in order to implement this dev~se and bequest, shall distribute to my wife assets, including cash, having an aggregate fair mark~t value at the date or dates of distribution amounting to no less than the amount of this devi~e and bequest as fmally determined for federal estate tax purposes; and r_ -2- ~.- provided further ghat there shall not be conveyed to my wife any policy of insurance on the life of m;y wife, or and asset, or the proceeds of any asset, which will not qualify for the marital deduction. Thee ercise of the foregoing power and discretion by my Executrix shall not be subject to questio~ by or on behalf of any beneficiary. In ~he event that my wife, PRABHA JINDAL, predeceases me, I give, devise and bequeath all my p~operty as provided in the succeeding Item of this Will. I~IYL~. I give, devise and bequeath the residue of my estate, of every nature and wherever situate, tO my Trustees, IN TRUST, for the following uses and purposes: (a) The Trustees shall pay to or expend and apply for the benefit of my wife, PRABHA AL, so much of the income and principal as they, in their sole discretion, deems necessary f~r the proper support, maintenance and welfare of my wife, including medical surgical, hospital o other institutional care, having in mind both the standard of living to which she has been accus omed and the income available to or for her from other sources. Any income not distributed shah be added to principal. ', (b) After the death of my wife, or if she predeceases me, then upon my death, the Trustees hall continue the Trust for the following uses and purposes: I, (i) The Trustees shall divide the trust corpus into separate parts corresponding in n ber to the number of my children who s hall survive me, and shall allocate thirty-three (33%) ~'ercent to the part for my daughter, PARUL J. KAKARIA, thirty-three 33% ( ) ~r t ~, i -3- percent to the part for my daughter, SHIVANI J. NARASIlviHAN, and thirty-four (34%) percent to the part for my son, GAURAV JINDAL. (ii) The Trustees shall pay to or expend and apply for the benefit of my children so much of the income and principal as they, in their sole discretion, deems necessary for the roper support, maintenance, welfare and educat' ion of my children, and any such distribution s~all be made only from the part of the trust property designated as being for the child benefited Any income not distributed shall be added to principal. ', (iii) The Trustee shall pay over to each such child one-half of the principal balance off his or her part as it shall exist at his or her attaining the age of twenty-five (25) years. The Tr~stee shall pay over to each such child the entire remaining principal balance of his or her part a~ it shall exist at his or her attaining the age of thirty (30) years. (iv) In the event that one of my children predeceases me or dies prior to attaining th'~ age of thirty (30) years, his or her part shall be added to the parts being held for my surviving children in equal shares. (c) No part of the income or principal of the property held under this Trust shall be subje~t to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her a ctual receipt thereof. The Trustees shall pay offer the net income and principal to the parties herein designated, as their interests may appea~, without regard to any attempted anticipation, pledging or assignment by .. '~ -4- any beneficiary under a trust, and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ~. In addition to the powers conferred by law, the Trustees shall have the following powers~k '~ (a) To retain in their absolute discretion and for such period as to them shall seem advisable, any and all assets constituting the Trust Fund, without liabili for an loss ty y incurred by reason of the retention of such assets. '~ (b) To change investments and properties, and to invest and reinvest all or any p-art of the cor~us of the Trust hereby established, in such securities, investments or other property as to them seems advisable and proper, irrespective of whether the same are authorized for the investment lof trust funds by the laws of the Commonwealth of Pennsylvania. ', (c) To sell all or part of the property which at any time may constitute a part of the Trust hereby established, at such times, upon such terms, for cash or on credit, with or without security, ir~ such manner and at such prices, either at public or private sale, as to them shall seem advisab~e and proper, and to execute good and sufficient deeds and bills of sale therefor. ', (d) To lease any property held by them and fix the duration of the term, irrespective of the provisions of any statute or of the termination of the trust; and to mortgage, pledge„ collect, conlrert, redeem, exchange, or otherwise dispose of any securities or other property at any timed held by them. -5- (e) To borrow money, whether to pay taxes, exercise subscriptions, rights, and aptions pay a$sessments or to accomplish any other purpose of any nature incidental to the administration of ~he Trust hereby established, and to pledge any securities or other property held by them as securit~ therefor. (fj To enforce any bonds, mortgages, or other obligations or liens held hereunder; to ante upon such contracts and agreements and to make such compromises or settlements of deb s, claims, or controversies as they may deem necessary or advisable; to submit to arbitration any after or difference; to vote personally or by proxy any shares of stock which may a.t any time b~ held by them hereunder. 'i (g) To consent to the reorganization, consolidation, merger, liquidation, readjustment of or ther change in any corporation, company, or association, or to the sale or lease of the prop thereof or any part thereof, any of the securities or other property of which may at the time be ~eld by them thereunder, and to do any act or exercise any power with reference thereto th~t maybe legally exercised by any person owning similar property in his own right, including the exercise of conversion, subscription, purchase or other options, the deposit or exchange of securit es, the entrance into voting trusts, and the making of agreements or subscriptions which they may deem necessary or advisable in connection therewith, all without applying to any any securities or authorized for the for permission so to do, and to hold, redeem, sell or otherwise dispose of property which they may so acquire, irrespective of whether the same be of trust funds by the laws of the Commonwealth of Pennsylvania. 9~,,~a~~ -6- r (h) To cause to be registered in their name as Trustees hereunder, or in the names of their nokninees without qualification or description, any securities at any time held in the Trust hereby ~stabli '~, (i) To determine the manner in which the expenses incidental to or connected with th~ administration of the Trust hereby established shall be apportioned as between income and principal. I!,I (j) To carry out agreements made by me during my lifetime, including the consummation of $ny agreements relating to the capital stock of corporations owned by me at the time of my death, ~nd including the continuation of any partnership of which I may be a member at the time of my death whenever the terms of the partnership agreement obli ate m es g y tate or personal represent~.tive to continue my interest therein, and to enter into agreements for the rearrangement or alteration of my interests or rights or obligations under any such a eements in effect at the time o~' my death. (k) To apportion extraordinary and stock dividends received by them between income an~ principal in such manner as they may see fit; provided, however that all rights to subscribe ~o new or additional stock or securities, and all li uidatin div' q g idends shall be deemed to be nri The given to them in all n ~I ~I may freely act under all or any of the powers of this Agreement concerning the Trust hereby established, after forming their -~ -7- judgment based upon all the circumstances of any particular situation as to the wisest and best course to pursue, (without the necessity of obtaining the consent or approval of any court, and notwithstanding tat they may also be acting as an individual, or as trustee of other trusts, or as an agent for other persons or corporations interested in the same matters, or may be interested in connection with tl~e same matters as stockholders, directors or otherwise. l'h~ powers herein granted to the Trustees maybe exercised in whole or in part, from time to time, and shall be deemed to be supplementary to and not exclusive of the general powers of trustee ~ursuant to law, and shall include all powers necessary to carry the same into effect. The enumeration of specific powers herein shall not be construed in an w y ay to hmrt or affect the general ~owers herein granted. . The Trustees of the foregoing Trust shall be SHIVANI J. NARASIlVIHAN, I~ARUL J. KAKARIA and GAURAV JINDAL. In addition to other provisions Trustee who shall s writing. le to trustees generally, the following provisions shall. apply to the Trustees: (a) No bond or surety shall be required of the Trustees or of any successor hereunder. (b) The Trustees or any successor Trustee may resign by an instrument in I,I (c) The Trustees or any successor Trustee may appoint any person, firm or corporation, othe~ than the Testatrix or any firm or corporation in which the Testatrix has an interest, as successor Trustee. ~n II I -8- (d) Any successor Trustee shall have and may exercise all the rights, powers, duties and discretions conferred or imposed on the Trustee. I, (e) No one dealing with any Trustee need inquire concerning the validity of anything the T stee purports to do, or see to the application of any money paid or property transferred to or u on the order of the Trustee. '~ (fl No successor Trustee shall be obliged to examine the accounts and actions of any pre~ious Trustee. (g) No successor Trustee shall be responsible in any way for any acts or omissions of any previous Trustee. (h) No Trustee shall be liable for any act or omission unless the same be due to that Trustees own willful default. 'i, (i) The compensation to be paid to any corporate trustee for its ordinary services as Trustee shall beat the rates prescribed for similar trust services in its standard compensation schedule in effect at the time of each charging of such compensation, unless it agrees in writing to a different fee arrangement. Any corporate trustee shall receive reasonable additional compens tion for all requested or required extraordinary services. It may deduct the compensation at su~h time or times and from such sources as it may reasonably determine. Reasonable compensation shall be paid to any individual serving as Trustee, unless the individual waives the right to receive compensation. ~ 1 -9- I'T~L~~. If my wife, PRABHA JINDAL, and I should die at the same time, or in a common disaster, or under such circumstances that it is difficult or impossible to determine who died first, sh~ shall be deemed to have survived me. -. I hereby nominate, constitute and appoint my wife, PRABHA JINDAL, as Executrix of m~ estate. In the event that she is unable or unwilling to serve in this capacity, I then nominate, constitute and appoint, my children, SHIVANI J. NARASIMHAN, p~~, J. KAKARIA and G~AURAV JIlVDAL, as Co-Executors of my estate. In ~.ddition to the powers conferred by law, my Executors shall have the same powers granted to ~ny Trustees in ITEM 6 above. My Executors are specifically relieved from the duty or obligation of filing any bond or bonds. ITS 10. For the convenience of my Executors, I note that this Will has been prepared by Ronal D. Butler, Esquire and the Butler Law Firm. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testamen~, this ~ day of _ ~ (~ ~.._t , A.D., 2005. ', (SEAL) ', amesh . Jindal -10- residing at , ~,,~.(~~ (1~z-p~,.~ ~~~ ~ / 7/rte residing at Imo,,, ,,.,,, DR ioa,~ -11- WITNESS: COMMONWEAI~.TH OF PENNSYLVANIA COi:-NTY OF DAI.UPHIN SS. ~ ~ We, RAM SH K. JINDAL, ~ v.~ l .e. c.~D ~ ~ crK._~ and ~-". c LT the Testator and the witnesses respectively, whose names are igned o the attached or foregoing instrument, being first duly sworn, do hereby declare to the and signed authority that the Testator signed and executed the instrument as his Last Will and that he had signed willingly (or willingly directed another to sign for him) and that he executed it as 's free and voluntary act for the purposes therein expressed, and that each of the witnesses, in a presence and hearing of the Testator, signed the Will as witness and that to the best of their owledge, the Testator was at that time eighteen years of age or older, of sound mind and under n constraint or undue influence. ~---- ~~ ~ '', ames . Jindal I~ '' Witness I I !, Witness Subscribed, sworn to and aclrnowledged before me by RANIESH K. JINDAL, the Testator, and subsc 'bed and sworn to before me by ~,p ~ ~~~ and _ C ~~-~/2_ ,the witnesses, this of _ , 2005. day ~, ary Public ', My Commission Expires: ', +-~VK1NYr~E~il7ti dF ~NN3YLVANIA c~+~n ~6~i~, - Pubic ~ conrunissbn,~, 6~01"'h' 2ooe PLEASE NOTE ~'HE FOLLOWING STATEMENT IS APPLICABLE TO THIS ESTATE When a tax is impdsed upon a transfer of jointly owned property by right of survivorship (see Schedule F) or a t able inter vivos transfer (see Schedule G), the deductions will be allowed to the transferee only o the extent that the transferee has actuall aid the deductible items and either the transfere was obli ated to a the deductible items or the estate subject to administration b a ersonal re resentative is insufficient to a the deductible items. The transferee must sho that the same debts are not also claimed by an executor, administrator, or other personal repr sentative handling the administration of the decedent's estate. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG, PA 17128-0601 June 9, 2011 Benjamin J Butler ~!, 12th Floor 500 N Third Street) Harrisburg, Pa 1701 Telephone (717) 783-6893 Re: Estate of Ramesh K Jindal File Number 2110-0796 Dear Mr. Butler: T e Department has been advised that the above-referenced estate is presently involved in litigation. The Department will suspend further activity on this estate until June 9, 2012. You are required to notify the Department when the status changes or the extension date exp res. you have any questions, please contact me at (717) 783-6893. in a ely, La rel Fulmer Inheritance Tax Division FAX 717-772-0412 Ifulmer@state.pa.us ( '1 L~.,~9 ~~~~~~ ~ ~®~~~ LLP ATTORNEYS AT LAW 5425 JoxESrowti ROnD SUITE 103 ', HARRISBURG, PA 17112 TELEPHONE(7l7)920-2220 FACSItvt1LE (717) 920-2370 i Anthony W. Parketj Extension 115 anarkern~c-laws i September 14, 2011 Prabha Jindal, .D. 1775 Adeline y Mechanicsburg, PA 17050 Re: E~State of Ramesh Jindal Dear Prabha: t I am 'ting to set forth the distribution of the settlement proceeds from the recent settlement of th above captioned matter. The distribution differs from the Court Order dated July 20, 2011 o y insofar as the fees collected by Kelly Pazker &Cohen, LLP, are reduced in accordance with our agreement not to take a fee on monies reflecting reimbursement of medical o expenses. - In actor ante with the Contingency Fee Agreement dated March 17, 2010 between Prabha Jindal, .D., Executrix of the Estate of Ramesh Jindal, and Kelly, Parker &Cohen, LLP "(K,P&C") , K,P&C is entitled to receive thirty-three and one-third (33.33%) percent of the total amount received in settlement.. Accordingly, the distribution of the settlement proceeds is as follows: Total Set lement P roceeds $115,000.00 K P&C Professional Fee (33.33%) - $ 38,029.53 P bha Jindal $ 49,801.71 Pr bha Jindal, Executrix of the Estate O Ramesh Jindal $ 7,667.05 G urav Jindal $ 6,500.57 P ul Kakazia $ 6,500.57 S ivani Nazasimhan $ 6,500.57 Prabha Jindal, M.D. September 14, 2011 Pagc: 2 A copy o this Distribution letter, Court Order and Department of Revenue approval letter are being forwar~ed to Ron Butler, Esquire for estate p oses. I appreci to the trust and faith you placed in me and my law firm throughout this process. If there is ever ything I can do to assist you in the future please do not~hesitate to contact me. ' very truly yours, i '~ .Parker AWP/nfs cc: Ronald Butler, Esq. PRABHA JINI7~AL, IN THE COURT OF COMMON PLEAS Administratrix ~f the ESTATE OF CUMBERLAND COUNTY, RAMESH K. JI~IDAL, Deceased, PENNSYLVANIA 1'~la.intiff v. ~ No. KRISTEN A. C INELLO and CIVIL ACTION -LAW MICHAEL V. ARPINELLO, efendants ORDER AND N W, this ~ day of _, 2011, upon consideration of the attached Petition for Approval of Settlement of wrongful death and survival action: It is O ERED that settlement of the above-captioned action for the gross sum of $115,000 is approved, to be allocated ninety percent (90%) to the wrongful death action and ten percent (10%) to the survival action. It is also ~RDERED that the settlement proceeds shall be distributed as follows: TOTAL CEIPTS: $115,000.00 To Kelly arker & Cohen, LLP T n percent (10%) of counsel fees To Estate of Ramesh Jindal, c/o Prabha Jindal E ecutrix of the state of Ramesh Jindal WRON FUL DEATH# r _..... To Kelly arker & Cohen LLP ~~* ~ N'nety percent, ~9,0%) of counsel fees ~- ~~ >~ ~~'To Prablz Jindal To Gaura Jindal To Parul J~akaria _, ($11,500.00) $ 3,832.95 $ 7,667.05 ($103,500.00) $34,496.55 $49,501.74 $ 6,500.57 $ 6,500.57 To Shivani Narasimhan $ 6,500.57 IT IS FURTHER QRDERED upon receipt of the Survival Action proceeds, the personal representative ojf the Estate of Ramesh K. Jindal shall promptly file a supplemental inventory and inheritance tax ~eturn with the Register of Wills of Cumberland County. BY THE COURT: S J. J. DISTRIBUTIOI~1: xnsten and Mic~iael Carpinello, 3806 Carriage House Drive, Camp Hill, PA 17011 Dora Bottini, Eri~ Insurance Group, P.O. Box 2013, Mechanicsburg, PA 17055. Anthony W. Par er, Esquire, Kelly, Parker & Cohen LLP, 5425 Jonestown Road, Suite 103, Harrisburg, PA 17112 2 r penns~lvania DEPARTMENT OF REVENUE July 7, 2011 Anthony W. Par er, Esquire Kelly, Parker & ohen, LLP 5425 Johnstown oad, Suite 103 Harrisburg, PA 7112 Dear Mr. Parker, Re: Estate of Ramesh K. Jindal File Number 2110-0796 Court of Common Pleas Cumberland County The Dep rtment of Revenue received the Petition for Approval of Settlement Claim to be filed on behalf of the abo e-referenced Estate in regard to a wrongful death and survival action. It was forwarded to this Bureau fo the Commonwealth's approval of the allocation of the proceeds paid to settle the actions. Pursuant to the Petition, the 67 year old decedent died as a result of a motor vehicle accident. The sole heir to ecedent's estate is his spouse. Therefore, any proceeds paid to settle the survival action would pass to d edent's spouse and would be subject to a zero percent inheritance tax rate. ~ 72 P.S. §9]i 16(a)(l.l)(ii) Accordingly, regardless of the allocation of the subject proceeds, there would be no inheritance tax c nseouences. Please b advised that based upon these facts and for inheritance tax purposes only, this Department has o objection to the proposed allocation of the net proceeds of this action, $69,003.45 to the. wrongful d h claim and $7,667.05 to the survival claim. Proceeds of a survival action are an asset included in the d cedent's estate and, although subject to the imposition of a zero percent inheritance tax rate in this insta ce, they must be reported on decedent's Pennsylvania inheritance tax return. 42 Pa.C.S.A. § 830 ; 72 P.S. § 9106, 9107. Costs and fees must be deducted in the same percentages as the proceeds aze all Icated. In re Estate of Mer,:yman, 669 A.2d 1059 (Pa. Cmwlth. 1995). I trust t this letter is a sufficient representation of the Department's position on this matter. As the: Department as no objections to the Petition, an attorney from the Department of Revenue will not be attending the h g regarding it. Please contact me if you or the Court has any questions or requires anything additio al from this Bureau. .~..~. r _.... ~._ --- ^rE _. ~ ~, Bureau of ~ cerely, __-~ ~ ~ aruion E. Baker ~ Trust Valuation Specialist } j Inheritance Tax Division f ti t . :~„ al Taxes ~ PO Box 280601 ~ Harrisburg, PA 17128 ~ 717.783.5824 ~ shabaker@state.pa.us PSEC~ October 26, 2010 Account # 8303XXXX3~X RONALD D BUTLER BUTLER LAW FIRM PO BO:}t 1004 HARRISBURG, PA 1'108-1004 Dear MR BUTLER: The following is the sta Joint O~mer's Name Date of :Death Date of:Birth Share Description S O1 Regular Shares S 04 Checking S 07 Money Market The dividend earned fro Mr Jindal was not joint ~ previous year. We do n. If you have any question prompt, enter 6 and then Sinc~e~r(el~y, ~ J ., -` ~~c Sue Walter Member Service RepresE Finance Support Unit of RAMESH K ANDAL's account with PSECU as of the date of death. NONE 03/13/2010 09/13/1942 Open date Balance Accrued Dividend 08/19/2003 $ 225.86 $ 0.03 08/19/2003 3529.87 0,22 03/09/2009 ] 225.44 0.24 n January 1, 2010 through the date of death was $3.13. The decedent had no loans with us. owner nor did he maintain any other accounts at the time of his death or any time in the .t have safe deposit boxes for our members. ~, please ca11234-8484 in Harrisburg or our toll-free number, (800) 237-7328. At the menu extension 2227. i ~I Pennsylvania State Employees Credit Union i Main Address: 1 Credit Union Place, Harrisburg, PA 1 71 1 0-2990 • 717.234.8484 • 800.237.7328 ~ Mailing Address: P.O. Box 67013, Harrisburg, PA 171 Ob-7013 • 717.777.2100 (TDD) • 800.472.1967 (TDD) This credit union is federally insured by the National Credit Union Administration. E ual p pSCCU.COm q pportunity Lender _ - - - - l THE ESTATE 0 RAMESH JINDAL 1 i 1750 ELIZA W Y _ MECHANICSBUR PA 17050 J ~~ - i i ~.- ~ 1 Insurer: ERIE INSU NCE EXCHANGE - - Policy No.: Q07151528 `'~ `~ _ ~ ( Claim No.: 0170101710 3270 - `-- . 1 i ' / ~ Date of Loss: 03-13-2010 j , Check No.: 101999774 ~ ~ J ~- CMS No.: JS99774 ~ \\ `` I ~ i` I I Check Amt.: $10,000.00 j, f ~- 7 l For: PAYMEWT ~ _ , FIRST PAR BENEFITS i SERVICE DA E: 03-13-2010 TO 03-13-2010 ~-- Erie Insurance offers home, auto, business and life insurance. ~- Call your local ERIE Agent to learn what is available in your area ~- . i ~ , L. _ , ,., , r ~) Bank~,A~aoma~~, ~-~2~8 Bank of ArtbAca N.A. ~ ~~ A"~ ° D~ ~D --~ ERIE INSURANCE EXCHA GE " ` ` ' Oeor~a D ~ c~e-IM No.: 017010171083270 ~~ Home Office ~ 100 Erie Ins. PI. • Erie, PA ,16530. CHECK NO.: 101999774 ° ~" ~ DATE OF LOSS 13-2010 E ~ ~ ~ DATE ISSUED: 05-20-2010 ~ ~ _ crnS NO.: JS9977!4 , PAY TEN THOUSAND AND 00 100 i . ~ . E o S < u f TO oPEFwTOa 276GREENE D T H EE STAT E F O THE RAMESH JINDAL - ~ ~ m ~ 1750 ELIZA WAY ~ ~ TAx ID No. -ORDER ~ ~, pf MECH` NICSBURG, PA 11050, ~~ ~~ ~~ ~~ '~ '~ / 1 1 1 1 1 ~ ~ ~ - ~ ,` l : ~. _ '' PAYMENT OF ~ G ~ ~ 1-~/ FOR FIRST PARTY BENEFITS ~ '' - ~NI~~L~DW'~-~ J ,. ~ ~ SERVICE DATE: 03-13-2010 0 03-13-2010 ~ ENCI_ ,Y AUTHORED slcN~-niRe ~,~,,,„ ,„,~,„ n' 1D L999 74n~`` i:06 1 L L 2788: 3 29949949 2u' ~ i _ - rots L `J-/Gti/"LU11 1::3:3:41 YM YA(it; ~ioo;3 rax server .. M&T BANK (800)724-2224 PAYOFF STATEMENT MOD September 26, 2011 Prabha Jindal 2002 Upshire Ct'~, Mitchellville MD 20721 Interest Due Toa October 03, 2011 Next Payment Dui: October O1, 2011 Re: Loan No. 0013150263 Prabha Jindal 1750 Eliza Way Mechanicsburg PA 17050 At: 5.50000 Principal Balance: ~ $ 587,611.11 Total Interest 2,870.31 Recording Fees ', 50.50 Document Preparation .00 Federal Express .00 Trustee Fee .00 Subsequent Payo~f Lt 10.00 Fax Fee (s) 30.00 * * * * TOTAL P}MOUNT TO PAY LOAN IN FULL * * * * * $ 590,571.92 The current esc~ow balance is: .00 Per diem throug~ the last day of the month only: $ 88.54 Funds received fter the requested payoff date will require additional per diem. All figures are subject to change. This statement expires on the last business d y of the month. Figures must be updated after that date. In addit'on, figures will be adjusted if any transactions such as an escr w advance, payment reversal, or fee assessment take place. Funds m st be received in our office no..later than 3:OOpm(EST) to be credited hat same day. PAYMENTS DUE Issuance of thi statement does not suspend the requirement to make the mortgage pa ment when due. A late charge in the amount of $ 235.92 will be due if he current payment or payoff is received after the grace period. If a payoff is eceived within 4 business days of a scheduled automatic deduc ion draft date, a draft may occur. Any overpayment will be refunde within ten business days. If you wish to cancel the drafting se vice, a written request must be received by this office ten days ,,prior to the payoff. (IMPORTANT INFORMATION ON PAGE 2) -, :~~~~ ~. OOOXPI Prepared By: !I Monica Seguin 313 Ushers Roa Ballston Lake, NY 12019 (518;1 877.3507 Return To: M&T Bank II P.O. Box 4613 Buffalo, NY 14240 I Parcel Number: 10-15-1282-041 ' Premises: 1750 Eliza Way ~ Mechanicsburg. ~A 17050 [Space Above This Line For Recording Data] DEFIN'ITiolvs MORTGAGE Words used in multi le sections of this document aze defined be ow and otherOwords5are8defined in Sections 3, 11, 13, 1 , 20 and 21. Certain rules regarding the usage of words used in this document aze also provided in Secti n 16. (A) "Security Inst ent" means this document, which is dated April 0 3 , 2 0 0 9 together with all Rider to this document. (B) "Borrower" is R mesh K Jindal and Prabha Jindal Borrower is the mortg~ (C) "MERS" is Mort acting solely as a nor under this Security Ir 13150283 PENNSYLVANIA -Single Family - VMP Wohers Kluwer Finandal Services r under this Security Instrument. ;e Electronic Registration Systems, Inc. MERS is a separate corporation that is .ee for Lender and Lender's successors and assigns. MERS is the mortgagee wnent. MERS is organized and existing under the laws of Delawaze, and MERS ik Mae/Freddie Mac UNIFORM INSTRUMENT WITH MERS ~ 13160283 Form 3039 1/01 VMPBAIPA) (0808) Inhiaia: Page 1 of 17 r. _ _ a2 ~ 3S ~ - ~s,,fi ~~~ ROSEIJ P. ZIEGLEi? R;ECC,RDE~;~ OF DEEDS cu-,~BI::RLaI~D couNTY-PA 4 pl AUG 1 ~ P~ 1 ~ ~ THIS DEED Tax Parcel No. 10-15-1282-041 Made the 3'~II, day of ~~~+ , in the year of our Lord two thousand one (2001) Between PIN HURST HILLS, L.P., a Pennsylvania limited partnership, with its prin ipal place of business at 2171 Tall Oaks Lane, York, Pennsylvania, pa of the first part ("Grantor") AND RA ESH K. JINDAL AND PRABHA JINDAL, husband and wife, of 6495 Hun sman Drive, Harrisburg, Dauphin County, Pennsylvania, parties of the econd part ("Grantees") Witaesseth, th t the said Grantor, for and in consideration of the sum of One Hundred Fifty-Six housand Seven Hundred Fifty and 00!100 ($156,750.00) Dollars lawful money of the United States unto Grantor well and truly paid by the Grantees, the receipt of which is hereby acknowledged, does hereby grant, bargain, sell, alien, enfeoff, release, c~Onvey and confirm un#o the said Grantees, Grantees' heirs and assigns, ` ~ee legal description attached hereto as Exhibit "A", incorporated herein by reference BEING Lot 1 as shown on the Final Subdivision Plan of the Watts Tract prepared b Dawood Engineering, Inc., dated August 19, 1999 (cover sheet dated July 2, 1999), last revised July 25, 2000 and recorded in Cumberland County Pla Book 81, Page 99. BEING A P RTION OF THE SAME PREMISES which Albert A. Watts, Jr., by deed dated June 27, 2000 and recorded August 9, 2000 in the Cumberland County Rec rder of Deeds Office in Deed Book 226, Page 1016, granted and conveyed u to Pinehurst Hills, L.P., a Pennsylvania limited partnership, Grantor herein. UNDER ANb SUBJECT to the Declaration of Pinehurst Hills, a Planned Community, dated September 7, 2000 and recorded September 15, 2000 in the Cumberfan~ County Recorder of Deeds Office in Miscellaneous Book 654, Pa e 1002. g coax ~~7 PACf433O