HomeMy WebLinkAbout05-09-12 (3)J REV-7500 Ex(°'-'°'
PA Department of Revenue Pennsylvania
Bureau of Individual Taxes oerumasxroraevsxus
Po eox.aaosot INH
Harrisburg, PA 17128-0601 r
ENTER DECEDENTINFO
Social Security Number
Decedent's Last Name
JEFFRIES
1505610143
Date of Death
02 26 2012
Suffix
OFFICIAL USE ONLV
County Coca Year File Number
AX RETURN 21 12 0319
cCEDENT
Date of Birth
05 22 1921
Decedent's First Name MI
ICATHARINE E
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
Spouse's Social Security Number
FILL IN APPROPRIATE OVALS BELOW
Spouse's First Name MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
g. Remaintler Return (date of tleath
prior to 12-13-82)
5. Federal Estate Tax Return Requireo
1. Original Return ^ 2. Supplemental Return
4. Limited Estate ^ qa Future Interest Compromise
(dale of tleath after 12-12.82)
6 Deceo,mt DieO Testate
(Attach Copy of Wll)
^ 7 ecetlennt Main11~~r~a~ a Dvkg Trust
IAtlach GOpY Ol Trust)
9. Litigation Proceeds Received ^ 10. E~IWweseeni2Y~i ~~e~t>`-°~'t$5~ aaam
~ 1, Election to tax untler Sec. 9113(A)
(ARach Sch. 0)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL
Name
MARIELLE F HAZEN ESQ
First line of address
2000 LINGLESTOWN ROAD
Second Ifne of address
SUITE 202
Clfy Or POat DffiCe
HARRISBURG
Correspontlent's a-mall address:
H. Total Number of Safe Deposit 8ozes
AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Daytime Telephone Number
717 5~ 4332{;;
• _- -Stk
State ZIP Code
PA 17110
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arnaer penanles or perjury, r aeaare tnat I nave examine0 this return, including accompanying schedules and statemerns, and to the best o! my knowledge antl belief,
tt is true, correct antl complete. Declaration of preparer other than the personal representative Is based on all information o! which preparer has any knowledge
SIGNATURE OF PERSON R SPONSI6nnLE FOR FILING RETURN GATE
'~.IQ~IYQA,I JiIIA.Miller ~~~-(Z
°,". """~ re- DATE
_ Marielle F Hazen, Esq. ~ ~ ~ - ( ~
2000 Linglestown Road, Harrisburg PA 17110
Side 1
1505610143 1505610143
J 1505610243
REV-1500 EX
oe~da,n'sea~: Jeffries, Katharine E.
RECAPITULATION
1. Real Estate (Schedule A) ..................................................................................... .. 1.
2. Stocks antl Bonds (Schedule B) .......................................................................... ... 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)....... .. 3.
4. Mortgages & Notes Receivable (Schedule D) ...................................................... .. 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............. .. 5.
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested........... . 6.
7. Inter-Vivos Transfers & Miscellaneous Iyoo,-Probate Property
(Schedule G) ~ J Separate Billing Requested........... . 7.
8. Total Gross Assets (total Lines 1-7) ................................................................... .. g.
9. Funeral Expenses & Administrative Costs (Schedule H) ..................................... .. 9.
10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ............................ .. 10.
11. Total Deductions (total Lines 9 & 10) ................................................................. .. 11.
12. Net Value of Estate (Line 8 minus Line 11) ......................................................... . 12.
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ............................................. .. 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) ............................................. .. 14.
Decedent's Social Security Number
7,491.93
12,011.52
1,637.84
21,141.29
1,689.79
15,935.32
17,625.11
3,516.18
3,516.18
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X .00 15.
16. Amount of Line 14 taxable 3
516
18 16
at lineal rate X .045 ,
. .
17. Amount of Line 14 taxable
at sibling rate X .12 0 . 0 0 17.
18. Amount of Line 14 taxable
at collateral rate X .15 0 . 0 0 18.
19. Tax Due ..................................................... ..........................._............................... . 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L 1505610243 1505610243
0.00
158.23
0.00
0.00
158.23
REV-151X) EX Page 3 file Number 21-12-0318
Decedent's Complete Address:
DECEDENT'S NAME
Jeffries, Katharine E.
STREET ADDRESS
100 Mount Ailen Dr.
CITY STATE ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19) (1) 158.23
2. Credits/Payments
A. Prior Payments 150.32
B. Dismount 7.91
Total Credits (A + B) (2) 158.23
3. Interest
(3)
4, If Lina 2 is greater than Line 1 + Line 3, enter the difference. This (s the OVERPAYMENT. (4)
Check box 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. (5) x.00
Make Check Pa able to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property trans(erred :............................................................................... x
b. retain the right to designate who shall use the property transferred or its income :..................................
c. retain a reversionary interest; or ............................................................................................................... x
d. receive the promise for life of either payments, benefits or care? ............................................................ x
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? .................................................................................................................... ^
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ^ ^x
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
^
'
0
contains a beneficiary designation? ................................................................................................................... .
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART Olt THE
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 survivFng
spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. '.,
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouseq is 0 perc$nt
[72 P.S. §9116 (a) (7.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for di$closure df
assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000: '. ~,
. The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parenn, an
adoptive parent, or a stepparent of the child 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 on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116 (s) (1.3)], A
sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or 6doption.
Rw-150] E%~ 18.99)
SCHEDULE B
STOCKS & BONDS
INHERITANCE TAX RETURN
RESIOEM DECEOEM
ESTATE OF FILE NUMBER
Jeffries, Katharine E. 21-72-0319
All property idnay-owlrod wlth dOM oT survivorship must Oe dlselosetl on Schedule F.
ITEM
NUMBER CUSIP
NUMBER
DESCRIPTION
UNIT VALUE ~I'ALUE AT DATE
OF DEATH
1 37 shares of MetLife Inc. stock 37.89 1,401.93
2 100 shares of Prudential Financial, Inc. stock 60.90 6,D90.00
I
TOTAL (Also enter on Line 2, RecapiWlation) ' 7,491,93
(If more space is needeo, atlditional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Fonn PA-1500 Schedule!, B (Rev. 698)
Rw-1508 ¢x+Ie-9111
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMOlNr£RLTH OF PENNSYL VRNIA
INHERITANCE TA%RETURN
RE810ENTOECEOENr
ESTATE OF FILE NUMBER
Jeffries, Katharine E. 21-12-0318
Include the proceeds or IitiOetion erM the tlete the proceeds were received by me eetete.
All property jolndyowned whh IRS dOht o/ sorvivorohlp must ha disclosed on echedols F.
ITEM uALUE AT~,DATE
NUMBER DESCRIPTION OF DEATH
1 Citizens Bank -savings acct. #6258-758011 2,0.70.00
2 Citizens Bank - cking acct. #610070-588-9 -Solely owned. date of death bank records reflect 9.541.52
that this account was jointly owned with decedent's spouse, Donald Jeffries. Mr. Jeffries
died 12/21/2005 and by operation of law, decedent became sole owner.
TOTAL (Also enter on Line 5, Recapitulation) I 12,011.52
(If more space is needed, additional pages or the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6.98)
Rev-t 608 FJt~ IB-N)
C061MONWEALn10FFENNSYLVANIq
INHERITANCE TAX RERIRN
RE810ENTOECEOENr
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF (FILE NUMBER
Jeffries, Katharine E. 21-12-0319
M an uaN waa madafeblr wahln ons year of Me dacetlanra dare of deaM, It must bs rsporr.d on aehadah 6.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. JIII A. Miller 108 Mountain Rd. Child
Lewisberry, PA 17339
B.
C.
JOINTLY OWNED PROPERTY:
ITEM
NUMBER
LETTER
FOR JOINT
TENANT
DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT
NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR
JOINTLY-HELD REAL ESTATE.
DATE OF DEATH
VALUE OFASSE
~0 OF
DECD'S
INTEREST ' DATE of pEATN
D~CEDENTU5INTEREST
1 A 03/02/2009 PNC Bank -cking acct. #50-0579-9344 - 3,275.67 50.000°k 1,637,84
jointly owned with decedent's daughter, Jill
Miller
2 Citizens Bank -cking acct, #6233685544 - 118.011.23 0.000°h 0.00
Account owned solely by Jill A. Miller. As of
date of death, bank incorrectly had
decedent's name listed as joint owner on the
account Mistake has subsequently been
corrected by the bank. See attached letter
from Clint Baum, Branch Manager.
TOTAL (Also enter on Line 6. Recapitulation)
(If more space is neetleq atltlitional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
1,637,$4
Form PA-1500 Schedule ~ (Rev. 6-98)
REV-1161 EX+110-00)
COM~~4~ANIA
SCHEDULE H
FUNERAL EXPENSES &
ESTATE OF FILE NUMBER
Jeffries Katharine E 21-12-0319
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMB
A, FUNERAL EXPENSES:
See continuation schedule(s) attached I 550.69
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zio
Yearfs) Commission paid
y. Attomev's Fees Hazen Elder Law 1,015.00
3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zio
Relationship of Claimant to Decedent
4. Probate Fees 119.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative COSts ~~, 4.60
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 1,689.79
Copyright (c) 2009 form software only The Lackner Group, Inc. Forth PA-1500 Schedule H (Rav. 10-06)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATfVE COSTS
continued
ESTATE OF FILE NUMBER
Jeffries, Katharine E. 21-12-0319
ITEM
NUMBER DESCRIPTION
AMOUNT
Funeral .xuenses
1 Jesse H. Geigle Funeral Home
179.28
2 Funeral-dinner 371.41
H-A 550.69
Other Administrative Costs
3 Hazen Elder Law -disbursements
4.60
H-67 4.60
Copyright (c) 2002 form software only The Lackner Group, Ina Fonn PA-15p0 Schedule N (Rev. 698)
Rw-1611 E%+ l1]-09)
UaIERITPNCE TqX RETURN
RE810EMOECEOENI
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF FILE NUMBER
Jeffries- Katharine E. 27-12-0319
Rspolt da6ls In<urtsC M 1M tlseatlam pAOr to tleath Nat remalnad unpsitl at the date o/ daalh, Inelutling unrelmburead mWleal axpaMSa.
(I(more space is neetletl, atltlitionat pages of [he same size)
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1504 Schedule I (Rev. 12-OB)
REV-151E%•rrt-091 r
SCHEDULE J
°0A'~~r+`~~'""'" BENEFICIARIES
ESTATE OF FILE NUMBER
Jeffries, Katharine E. 21-12-0319
NAME AND ADDRESS OF RELATIONSHIP TO
SHARE OF ESTATE
AMOUNT OF ESTATE
NUMBER PERSON(Sl RECEIVING PROPERTY DECEDENT
(Words)
($$$)
I TAXABLE DISTRIBUTIONS [include outright spousal
• distributions, and transfers
under Sec. 9116 a 1.2
Donald M Jeffries, Jr. Ghild One-half of the
326 Boundary Ave. residue.
Gettysburg, PA 17326
Jill A Miller Child One-half of the
108 Mountain Rd. residue.
Lewisberry, PA 17339
Total
Enter dollar amounts for distributions shown above on lines 15 throw h 18 on Rev 150 0 cover sheet as a o riate.
II NON-TAXABLE DISTRIBUTIONS:
. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
Copyright (c) 2009 form software only The Lackner Group, Inc.
Form PA-1500 Schedule J (Rev. 11-08)
REGISTER OF WILLS
CUMBERLAND CC?UNTY
PENNSYLVANfA
GERTIFlCATE OF
GRANT OF LETTERS
No . 2012- 00319 PA No , 21- 12- 0319
Estate Of : KATHARlNE E JEFFRIES
/First, Midd/e, Lesfl
Late Of: UPPER ALLEN TOWNSHIP
CUMBERLAND COUNTY
Deceased
Social Security No: 204-03-4872
WHEREAS, on the 16th day of March 2012 an instrument dated
February 21st 1998 was admitted to probate as the .last will of
KA THARINE E JEFFRIES
/First, Midd/e, Cas(I
late of UPPER ALLEN TOWNSHIP, CUMBERLAND County,
who died on the 26th day of February 2012 and
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, GLENDA EARNER STRA SBA UGH Register of Wills in and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARY to:
J/LL A MILLER
who has duly qualified as EXECUTOR(R/XJ
and has agreed to administer the estate according to law, all of which
fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYLVANIA.
IN TESTIMONY WHEREOF, I have hezeunto set my hand and affixed the seal
of my office on the 16th day of March 2012,
~~l~4vir, , ~((ti,c~n %~,~('t~~1)Ct.
-- ' Relgicste> of Wills ! I
epu y
- **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) -
~.
LAST WILL AND TESTAMENT
Q
KATHERINE E JEFFRIES
I, KATHERINE E. dEFFRIES, a married person, of 32 Winding Hill Drive, Mechanicsburg,
~"
Cumberland County, Pennsylvania, make this my Last Will, hereby revoking any and ~d'prmer vvdls -n ,~~~,
a~ - ,:c->
+:o"v ~: ~; ~_s
or codicils made by me. ~~rn - -- `.?
["`i.T:
C/J~ ~ .. '1 C:i'
r
ARTICLE ONE: p~ ~ ~ ~,. ~ ~, -:~;~'~,~- ~;
I direct my Executors to pay my legally enforceable debts, expenses of my la~P llness an i,Ir-y ~~
u,
funeral and burial expenses as soon as may be convenierrt after my death
ARTICLE TWO: T~rb1e PersorL Pronertv
I give and bequeath my tangible personal property, wherever situate, as I may have provided
in a memorandum kept with the original of this Will. Gifts may only be to persons who survive me
or to organizations which exist at my death, and if there is a conflict, the memorandum having the
latest date shall govern. To the extent that such a memorandum is not found or all of my personal
property may not be disposed of pursuant thereto, I direct that my remaining tangible personal
property be distributed to my spouse, Donald M. Jeffries, if he survives my death by sixty (60) days.
If he does not so survive my death, I direct that my remaining tangible personal property be
distributed to my children, Jill A. Miller, of 108 Mountain Road, Lewisberry Pennsylvania, and
Donakl M. Jeffries, Jr., of 326 Boundary Avenue, Red Lion, Pennsylvania; in such shares or by such
items as they may agree upon. The share of either of my children who is deceased on the sixty-first
(61st) day after the date of my death shall be divided and distributed to such child's children. Any
~~ .
such property allotted to a minor child may, as my Executors deem advisable, either be delivered to
the minor child, or person having custody of such minor child, or to some other person selected by
my Executors to receive such property for such minor child. Any remaining tangible personal
property shall be sold and the proceeds added to my residuary estate and pass under Article Four
hereof
ARTICLE THREE: Beal Prooerty
If, at the time of my death, I own that real property located at 32 Wording Hill Drive,
Mechanicsburg, Pennsylvania, I give, devise and bequeath any interest I may have in such real
property to my spouse, Donald >vL Jeffries, if he survives my death by sixty (60) days. If he does not
so survive my death, I give any interest I may have in such real property in equal shares to my
children, Jill A. Miller and Donald M. Jeffries, Jr., if they survive my death by sixty (60) days. If
either of my children does not so survive my death, but leaves descendants who survive me by sixty
(60) days, those descendants shall receive, per stirpes, the share the beneficiary would have received
had he or she survived me by sixty (b0) days.
ARTICLE FOUR: Residuary Estate
All the rest and residue of my estate, real, personal and mixed, such as it maybe, wherever
situate, shall be distn'buted to my spouse, Donald M. Jeffries, if he survives my death by sixty (b0)
days. If he does not so survive my death, the rest and residue of my estate shall be divided in equal
shares and distn'buted to my children, Jill A. Miller and Donald M. Jeffries, Jr. If either of my
children does not so survive my death, but leaves descendants who survive me by sixty (60) days,
those descendants shall receive, per stirpes, the share the beneficiary would. have received had he or
she survived me by sixty (60) days.
2
,i~
ARTICLE FIVE: Tn,ct for inor B eficiaries
If any beneficiary who is entitled to receive absolutely and free of trust a share of the principal
of my estate or of any trust created hereunder is under the age of twenty-five (25) years (hereinafter
called a "minor"} at the tune of distribution to him or her, the Trustee named in Article Seven of this
Will is hereby authorized and empowered to hold and manage such share for the benefit of such minor
during his minority, but this authority shall be construed as a power only and shall not operate to
suspend the absolute ownership thereof by such minor nor to prevent the absolute vesting thereof in
such minor. During the minoriry of any such beneficiary, the Trustee may accumulate all or any part
ofthe net income from such beneficiary's share or pay so much thereof, together with such amounts
of the principal of such beneficiary's share, as the Trustee, in his or het sole discretion, shall deem
necessary or advisable for such beneficiary's maintenance, support, heahh and education. If any such
beneficiary should die during his minority, the Trustee is authorized, in his or her sole discretion, to
pay part or all of such benefictary~s funeral expenses, and the remaining principal of such beneficiary's
share as 8 is then constituted shall be paid to the persons entitled to such beneficiary's personal estate.
ARTICLE SIX: Trustee Powers
My Trustee shall have the following rights and powers exercisable without court approval,
in addition to and without litniting the usual rights and powers vested in a trust fiduciary; provided,
however, that all of such powers are exercisable only by the Trustee in a fiduciary capacity:
, power to Retain Assets Held at Death. The Trustee may retain as an investment
without any duty of diversification, all property, real or personal, owned by me at my death or
received in kind from my Executrix or Executor.
Ss~si4B2. power to Retain Cash. The Trustee may hold in the form of cash, awaiting
U~
distn'bution or desirable investments, such portion of the funds held in trust hereunder as at any time
and from time to time the Trustee in his or her discretion deems advisable.
do ; lnvest~nt Powers. The Trustee may invest and reinvest the principal held in
trust, together with any incotne accumulated thereon, in such stocks, bonds, mortgages, securities
or other property, real or personal, as he or she deems advisable without being limited to the classes
of securities or investments in which trust fiduciaries are authorized by law to invest trust fluids.
B_4,. Power to SeLI 1%eai EctA+P. The Trustee may from time to time sell any and all real
estate held hereunder, at public or private sale, for such prices and upon such terms as he or she
deems advisable, and may make, execute and deliver any deed or deeds, mortgages, leases,
assignments and other documents necessary to carry out any of the powers granted the Trustee, and
which shall specifically include the authority to grant leases which extend beyond the period
authorized by law.
Section 5. Power to i~at ' h T ~~r cP+a The Trustee may from time to tirne sell,
exchange, lease, encumber, option or otherwise dispose of all or any portion of the assets held in trust
in such manner and upon such terms and conditions as he or she deems advisable, and may make,
ex~ute and deliver deeds, mortgages, leases, assignments and other documents necessary to carry
out airy of the powers granted the Trustee, and which shall specifically include the authority to grant
leases which extend beyond the period authorized by law.
Stock Powers. The Trustee may from tithe to time vote by person or proxy any
and all stock held in trust and may participate in any reorganization or merger of companies or
corporations whose stock is held in trust. The Trustee may exercise any and all conversion,
subscription, and other rights of whatever nature, including (but not by way of limitation) stock
4
~~
options with respect to any stocks, bonds, or other securities included in trust and, for the purpose
of exercising such rights, shall have the right to sell or otherwise dispose of all or any part of the
assets held intrust or to borrow for the purpose of making payment.
Section 7. Power to Borrow. The Trustee may borrow money for such periods of time and
upon such terms and conditions as he or she deems advisable for the purpose of paying a~ charges
for the protection of improvement of any property held hereunder.
$, Power to Dish~rte in Kind. The Trustee may distribute in cash or kind, or both,
and may allot difiererrt kinds ofproperly to different shares, in accordance with the specific directions
in this Will, and as he or she deems advisable without respect to the income tax basis of such
property, and such designations or divisions, including the values placed on such property for such
purposes, shall be conclusive upon all parties.
tion Use of Life Insurance Proceeds. The Trustee may use the proceeds of any life
insittance policies made payable to him or her to gurchase as an investment for any trust hereunder,
any securities or other property, real or personal, owned by my estate, without liability for arty
depreciation in the vahie thereof; or to make loans to my estate on such terms as he or she deems
advisable.
jQ, Power to Settle C A+m~. The Trustee may adjust, compromise and settle or refer
to arbitration any claim in favor of or against my estate or any trust hereunder, and may institute,
prosecute or defend any and all such legal proceedings as he or she may deem advisable.
Section 11. Power to Rmylov enta, The Trustee may from time to time employ such
person or persons, upon such terms and conditions as he or she deems advisable, to perform all
ministerial and administrative duties, inchiduig investing and reinvesting of the trust property, keeping
5
~-
of the books and records, and preparing all of the necessary tax returns.
Section 12• Power to Mere Tr~~?s. The Tnutee shall be authorized to merge or consolidate
the assets of any trust created hereunder with the assets of any other trust .created by me during my
lifetime which contains distributive provisions similar to those provided for such trust created
hereunder.
EagZlQvee Benefits. The Tnutee may elect to receive or treat the proceeds from
any pension, profit-sharing or other similar employee benefit plan made payable to him or her as
having been received by him or her in a lump sum or installment payments as he or she may deem
advisable, without liability therefor, such election to be binding and conclusive upon all parties.
Under no circumstances shall such proceeds which may be excludable from my estate for Federal
estate tax purposes be used for the payment of any taxes, debts, administration expenses or other
obligations enforceable against my estate, including both probate and nonprobate assets, it being
intended that any exclusion of such proceeds firm my gross estate for Federal estate tax and
Pennsylvania inheritance tax purposes be preserved.
Section 14. ~aiust~~etuities. No trust created hereunder shall continue more than
twenty-one (21) years beyond the life of the last to die of a class consisting of my Husband and my
issue in being at the date of my death, and upon the expiration of such period, all trusts shall terminate
and the assets thereof shall be distnbuted outright to my nearest lineal descendant whose then entitled
to receive the net income from each trust.
ARTICLE SEVEN: g
$ection 1. Trustees of Trust. I appoint my daughter, Jill A. Miller, and my son,
Donald M. Jeffries, Jr., as Co-Trustees under this Will (said Trustees and any successor Trustee being
6
herein referred to as the "Trustee"). If either of my children is unable or unwilling to serve as
Trustee, the remaining shall act individually. The Trustees may appoint in their absence or as their
successor trustee an individual or a banking institution having trust powers and qualified to do
business in the state of my domicile at the time of my death with full power to discharge such
individual or corporate trustee at their discretion.
Any corporate trustee appointed hereunder shall
perform all ministerial and administrative duties, including the keeping of the books and records,
acting as custodian of the trust property and preparing all necessary tax returns.
Waiver of Bond. No Trustee hereunder shall be required to give bond for
the faithful performance of duty in any jurisdiction.
Section 4• Investmern Adviser. The Trustee shall have the right to appoint one or
more qualified investment advisers to manage all or any portion of the assets held intrust hereunder;
i» investment adviser shall qualify for appointment hereunder unless it then has at least Fifty Million
Dollars ($50,000,000) of assets under investment management.
ARTICLE EIGHT: Powers of Fiduciaries
I give to each Fiduciary serving under this Will (whether or not named herein) in addition to
the authority conferred by law and without the necessity of obtaining the order of any court the
following powers: to sell, pledge, mortgage, lease for any term whatsoever, exchange and dispose
01; either publicly or privately, all property, real, personal or mixed, at such times and for such prices
and atimunts and upon such terms a~ conditions as such fiduciary may determine; in particular, my
Executrix shall have authority to invest and reinvest in such stock, bonds and other real, personal or
mixed property of whatsoever character as such fiduciary may determine, all statutory and other
7
~~.
limitations now or hereafter enacted or enforced being hereby waived and without such fiduciaries
being subject to any liability by reason of the keeging of any cash uninvested for any length of time;
to exercise any option that may be owed by me at the time of my death; to borrow money; to
compromise and settle claims; and to make any distribution or division of property either in cash or
in kid, or partly in cash and partly in kind, and to allot different kinds of j or interest in, property to
different shares, all as such fiduciary shall determine to be equitable to effect any such distnbution.
ARTICLE PANE: ~
gl, Executors of My Will. I appoint my spouse, Donald M. Jeffries, as Executor of
this Will. If he is unable or unwilling to serve, I appoint my daughter, Sill A. Miller, as successor
Executrix under this Will.
Section 2. Waiver of Bond. No bond shall be required in atry jurisdiction of any Executor
serving under this Will including any administrator C.T.A., or ancillary administrator appointed to
administer my estate or if a bond is required by law, no surety on such bond shall be required.
Section 3. Adr,.+ni~rrative Powers. My Executrix or Executor shall have the saw broad
powers of retention, sale, conversion, investment, reinvestment and distribution as are granted to my
Trustee under this Wdl, without in arty way limiting the usual rights and Powers vested in an executor.
Section 4. Tax Elections. My Execrrtnc~ or Executor in connection with the making and filing
of any income tax, estate, inheritarrce and other death tax, gift tax and other tax returns and paying
any such taxes, whether or not the liability for such taxes arises before, at or after my death, and in
connection with the adjudication or settlement of liability for any such taxes, may make such
elections, decisions, concessions and settlements, inchrding extensions of time for the payment of atry
Federal or state taxes or other taxes due as she or he, in her or his uncontrolled discretion, may
~~ .
determine to be proper, without liability to any person thereby affected, and without the necessity of
having to make compensating adjustments.
ARTICLE TEN: So~cP of Pg,~^~a*+t ~f Taxes and ExnetLcec
All estate taxes, inheritance taxes, transfer taxes, and other taxes of a sitnilar nature, including
arty interest or penalties thereon, payable by reason of my death upon or with respect to any property
subject to any such tax, whether or not such property passes under this Will, and all debts, costs of
administration and other proper expenses shall be paid by my Executrix or Executor out of the
principal of that portion of my estate disposed of by Article Fout, without reimbursement from or
apportionment arming the beneficiaries, recipients, or owners of such property. Assets sold by my
Executrix or Executor to make payments hereunder shall be selected, to the extent advisable, so as
to minimize the recognition by my estate of gain for income tax purposes. At any time prior to the
vesting of a firiitre interest in possession and enjoyment, my Executrix or Executor or the Trustee to
whom my residuary estate has been distnbuted may elect to prepay all or any part of the death taxes
thereon, and such election shall be binding upon all patties in interest.
ARTICLE ELEVEN: ~p]nvment of Counsel
I authorize my Executor or his/her successor appointed herein to employ the services of legal
counsel in the administration of my estate.
ARTICLE TWELVE: Intervretation of Will
Section 1. ~g1ar and Phu~al: Use of Gender. Whenever used herein, the singular shall
inchuie the phual, the phnal the singular and the use of any gender shall be applicable to all genders.
Section 2. I~niliQns.
la~ C ~1d~Childrett Or ISSUe. WheneYBT the terms "Ch>id", "children" or "issue" are
'1-'J
used herein, such terms shall include adopted children, regardless of the date of
adoption, with full effect as if they were the natural children of the adopting pazents.
Such terms aze also intended to include persons in gestation at any pertinent time
under this Will, provided such persons survive birth by thirty (30) days.
(b) Education= Whenever the terms "education" or "complete education" are used
herein, such terms shall include all tuition, travel, room, board, and other costs and
expenses related to preparatory, special, vocational, business, college, post-graduate,
professional and other training.
(c) Whenever the term "heahh" is used herein, such term shall include all
medical, dental, hospital and nursing expenses and expenses of invalidism.
;~tiQn~, Sip io c. The captions of articles and sections of this Will are for convenience
of reference only and shall not affect the interpretation of this Will.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this,?,L day of
1998,
~~~C6i _ (SEAL)
KATHE FFRIES
Signed, sealed, published and declared by the above-named KATHERINE E. JEFFRIES, as
and for her Last Will in the presence of us and each of us, who, at her request, in her presence and
in the presence of each other, have hereunto subscribed our names as witnesses thereto the day and
yeaz last above written
WITNESSES:
Residing at C/~ ~~,~c,-.
d'i~~
Residing at ~,~
~~ P~~ P~ ~'7~
io
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA )
) SS:
COUNTY OF CUMBERLAND )
I, KATHERINE E. JEFFRIES, the Testatrix, whose name is signed to the foregoing
instrument, having been duly qualified according to law, do hereby acknowledge that I signed it
willingly; and that I signed it as my free and voluntary act for the purposes therein expressed.
~~/e v.~~~ (SEAL)
KATHERINE E.
Sworn or af5rmed to d acknowledged before me by KATHERINE E. JEFFRIE5, the
Testatrix, I5 day of ~t"- f 1998.
dary Public
County
b. 19, 2001
COMMONWEALTH OF PENNSYLVANIA )
SS:
COUNTY OF CUMBERLAND )
We,~~;i~.~~ ~- Q2,~ and ~~t!ic~f-~ ~asfl,~x.~ ~ . ~i,thewitnesses,
whose names dre signed to the foregoing ic~strument, being duly quaGfroed according to law, do depose
and say that we were present and saw the Testatrix sign and execute the instrument as her Will, that
she signed willingly and that she executed it as her free and vohmtary act for the purposes therein
expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses, and
that to the best of our knowledge, the Testatrix was at that time 18 or more years of age, of sound
mind and under no constraint or undue influence.
Sworn to and subscribed before me ,,~ lC ~~
,~!3 2 s ~ b P a ~ f ~ ,the witnesses, th~l_~ day of - (\ 1998.
• ~ -
Notary ~blic '
NDTAfliALEEAL
TflA.CE"I L. 7HOMPSON, Notary Public
Camp fill, Cumberland Courrty
1+~r,~Commisslon Expi:as feb.19, 2001
and
Apr. 16, 2012 11:04AM PNC BANK
~~
IEADI316TtiEYYAY
Apri116, 2012
Corinne E Woodhouse
Hazen Elder Law
2000I,inglestown Rd Ste 202
Harrisburg, PA 17110
RE: Katharine E Jeffries
SSN: 20403-4872
DOD: 02-26-2012
Dear Ms. Woodhouse:
No. 5250 P. 1/1
In response to your request for Date of Death (DOD) balances for the customer noted above, our
r~ords show the following: '
Checking Account
Account #5005799344 Established: 03-02-2009
KAT'fiARINE E JEFFRIE5
JILL A MILLER
DOD balance: $ 3,275.67 non interest bearing
Please note that this office provides date of death balances for deposit accounts (IltAs, CDs, Checking and
Savings). We do not process any financial transactions or provide atatetnents. if you need assistance with
any of these items, please call 1-888-PNGBANIS. (1.888-762-2265) ar stop by your lots] PNC Bank branch
office.
sincerely,
National Financial Services Center
PNC Barilc, N.A.
Member FDIC
This message is intended for the use of the individual or entity to which it is addressed a»d may
contain information that is privileged, conjidenttal and exempt from disclosure under applicable law.
If the reader of this message is not the intended recipient or the employee or agent responsible for
delivering this message to the intended recipient, you are hereby notifsed that any dissemination,
distribution or copying. of this communications is strictly prohibited If you have received this
communication in error, please note me immediately by reply or by telephone at 800-762-7775 and
immediately destroy this fazed document.
Page i of 1
"~ Ctttuns Bank-
Account Number 6258758011
Account Title JILL A MILLER CUSTODIAN OF KATHARINE E
JEFFRIES
Date ened 7/11/2011
Account T e Savin
Princi al Balance as of DOD $1376.00
Interest from Last Postin to DOD $ .02
Account Balance as of DOD $1376.02
YTD Interest to DOD $ .OS
Citizens Bank-
Account Number 6100705889
Account Title KATHARINE E JEFFRIES/DONALD M JEFFRIES
Date O ened 4/28/1983
Account T e Checkin
Princi al Balance as of DOD $9541.52
Interest from Last Postin to DOD $ .00
Account Balance as of DOD $9541.52
Y'TD Interest to DOD $ .00
Account Number 6233685544
Account Title JILL A MILLER/KATHARINE E JEFFRIES
Date O ened 11/1/2011
Account T e Checkin
Princi al Balance as of DOD $118011.23
Interest from Last Postin to DOD $5.48
Account Balance as of DOD $118016.71
YTD Interest to DOD $189.65
~~ Citizens Bank
To Whom It May Concern:
Re: Jill A Miller
200]. Market Street
Philadelphia, PA 19103
Jill A Miller came into Citizens Bank, Mechanicsburg Giant Branch, on November 1,
2011 to transfer her current money market balance into a higher yielding account. The
account number 6230556336 was an individual account with Jill A Miller as the only
signer on this account at the time of closing. Jill A Miller withdrew $143,003.36 on
November 1, 2011 and deposited $143,003.36 into a new account that opened incorrectly
as a joint account instead of as an individual account. The new account should have been
an individual account in Jill's name only, but Katherine E Jeffries was added incorrectly
to the account. Citizens Bank has corrected the mistake and changed it to an individual
account with Jill A Miller only. The account is now listed in only.lill A Millers name as
it should have been on November 1, 2011 when the account was opened.
Regards,
. (~-~
Clint Baum
Branch Manager
Mechanicsburg Giant
255 Cumberland Parkway
Mechanicsburg, PA 17055
NMLS ID 748590
Ph 717.795.7652
Fax 717.795.7657
~E RBS
~ PENNSYLVANIA INHERITANCE TAX
INFORMATION NOTICE FILE N0. 21 12-0319
BUREAU OF INDIVIDUAL TAXES
PD BDX zaosol pennsylvanla AND ACN 12128536
HARRISBURG PA 171ze-osol ocenmTmemroraeyEwuc TAXPAYE R R E SPONSE
DATE 04-30-2012
REV -15f3 E% RFP 105-11)
TYPE OF
JILL A MILLER
108 MOUNTAIN RD
LEWISBERRY PA 17339-9759
EST. OF KATHARINE E JEFFRIES
SSN 204-03-4872
DATE OF DEATH 02-26-2012
COUNTY CUMBERLAND
REMIT PAYMENT AND FORMS T0:
REGISTER OF WILLS
L COURTHOUSE SQUARE
CARLISLE PA 17013
ACCOUNT
SAVINGS
® CHECKING
TRUST
CERTIF.
PNC BANK NA provided the department with the information below. which was usetl in calculating the inheritance tax due.
0.eco rtls indicate that at the death of the above-named Oecetlen t, you were a joint owner/beneficiary of this account. If yoU ere the sDOUBe of the
deceased and any amount other than zero is reflected below on the Potential Tax Due line, note no tax may be due. but you must
notify the department of your relationship to the deceased by checking Box C in PART 1 below and writing "spouse" in PART 2.
If you believe the information is incorrect, please obtain written correction from the financial institution, attach a copy to this form antl return
it to the above address. Please call 717 OR7-8327 with questions.
CONPLETE PART1 BELOW -~-SEEREVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 5005799344 Date 03-02-2009 To ensure proper credit to the account, two
Establishetl copies of this notice musk accompany
payment to the Resister of Wills. Make check
Account Balance 3.276.00 payable to "Register of Wills, Agent".
Percent Taxable X 50.000
NOTE: If tax pavnents. era made within three
Ameunt SubOeet t0 TdX y` 1,638.00 nonths pf the decedenk's date of death,
Tax Rate X . 0 45 deduct ¢ 5 percent tli scount on the tax due.
Any inheritance tax due will become tlelinmuent
Potential Tax Due ~ 73.71 nine months after the date of death.
P
T TAXPAYER RESPONSE
~
1
A. ~ The above information and tax due is eor tart.
Remit payment to the Register of Wills with two copies of this notice to obtain
a discount or avoid interest, or return this no4ic¢ to the Register of Wills and
r CHECK ~l an official asse ssmenk will be issuetl by the PA pePartment of Revenue.
I ONE I
L BLOCK J B. The above asset has been or will be repo rtetl and
~ tax paitl with the Penn svlvania inhe rikance tax reku rn
ONL Y filed by 4he askate representative.
C. ~ The above inf orma apn is incorrect and/or tlebts antl detluctions wrz re paid.
Complete PART 2~ and/or PART ~ below.
pAR7 If indicating a different tax rate, please skate
relationship to decedent:
TAX RETURN - CALCULATION OF TAX ON JOINT/TR US7 ACCOUNTS
LINE 1. Date Established 1
2. Account Balance 2 $
3. Percent Taxable 3 X _
4. Amount Subject to Tax 4
5. Debts and Deductions 5
6. Amount Taxable 6
7. Tax Rate 7 X
8. Tax Due 8
PART DEBTS AND DEDUCTIONS CLAIMED
^3
DATE PAID PAYEE DESCRIPTION AMOUNT PAID
Under penalties of perjury, I declare that the Packs I repo rt ¢d above era true, correct and
complete to he bast of my knowledge and belief. HOME C )
~~-S~ WORK ( ) 5 g
T YER SIG A URE TELEPHONE NUMBER DA E