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HomeMy WebLinkAbout07-02-12IN RE: ESTATE OF WIMFRED A. CHRISTINE :ORPHANS' COURT DIVISION LATE OF UPPER ALLEN TOWNSHIP :COURT OF COMMON PLEAS CUMBERLAND COUNTY PENNSYLVANIA N0. 21-I1-0673 PETITION FOR SETTLEMENT OF A SMALL ESTATE PURSUANT TO 20 Pa.C.S.A. SECTION 3102 ~Q ^~ x, a; c ~'o c. TO: THE HONORABLE JUDGES OF SAID COURT: F ~%-~ L ~ ; _ ~ . ~ rv ~~ r c..s The Petition of Jean Long and Ronald Hertzler respectfully represent t;'-- ~ 1? ~: c ~ 1. Winifred A. Christine died on March 26, 2011, a resident of the U~ier Allergy ~~~ co Township, Cumberland County, Pennsylvania. 2. Petitioner, Jean Long, whose address is 303 Filbert Street, Mechanicsburg, Pennsylvania, 17055, and Petitioner, Ronald Hertzler, whose address is 101 South Norway Street, Mechanicsburg, Pennsylvania, 17055, aze the daughter and son, respectively, of the Decedent, the Co-Executors named in Decedent's Last Will and Testament dated February 12, 1999. 3. A Certificate of Grant of Letters Testamentary was issued to Petitioners by the Register of Wills of Cumberland County Pennsylvania, on June 13, 2011. 4. Decedent's named heirs in her Last Will and Testament dated June 13, 2011 aze your Petitioners and Decedent's son, Gerald E. Christine, Jr. 5. At the time of Decedent's death, the only assets of which she was seized, and assets received by the estate after decedent's passing, were the following: (A) Metro Bank Savings Account $170.37 (B) All-State Apartment Insurance Refund 21.00 (C) Comcast -Cable Refund 6.25 (D) Verizon Refund $ 17.29 (E) Security Deposit Refund 307.78 (F) Rent Rebate (2010) 370.00 TOTAL $892.69 6. At the time of Decedent's death, she was also seized of joint accounts held jointly with Petitioner, Jean Long, as follows: (A) Metro Bank Checking Account $ 140.00 No. ~~2308 (Total balance) (B) Members lst Federal Credit Union 67.02 Savings Account No. X26-00 (Total balance) (C) Members ls` Federal Credit Union 21.51 Checking Account No. X26-11 (Total balance) TOTAL $229.47 7. The aforesaid accounts described in paragraph 6 were owned by Decedent as joint tenant with the right of survivorship with your Petitioner, Jean Long; thereby vesting title in Petitioner, Jean Long, at the time of Decedent's death. 8. Petitioner, Jean Long, contributed the entire funds from the accounts referenced in paragraph 6 above to assist in the payment of the fees and costs of the estate. 9. Petitioners have paid from the limited estate assets and their separate funds the following debts associated with administration of the estate: (A) Probate fees paid and anticipated $ 115.50 (B) Attorney's fees to Crriffie and Associates $ 2500.00 (C) Cremation Expenses to Auer Cremation Svcs. $ 130.00 (D) Rolling Green Cemetery (burial) $ 1815.00 (E) The Sentinel (Advertising) $ 200.16 (F) Cumberland Law Journal (Advertising) $ 75.00 TOTAL $4,835.66 10. As such, Petitioners have paid all known estate debts associated with the administration of the estate from the limited estate assets and from Petitioners' separate funds. 11. Prior to Petitioners being informed of the fact that they had no personal obligation to pay Decedent's unsecured debts, Petitioners paid the following debts from their separate funds: (A) Meadowood (Rent) $ 144.00. (B) PP&L Electric Utilities 66.35 (C) Kantor and Tkach Associates, P.C. 92.00 (D) Golden Living Center Nursing Home 11.00 (E) Verizon 4.59 (F) Pinnacle Health Med. Svcs. 41.15 (G) Moffitt Heart & Vascular Group 2.00 (H) Hospital Telephone & Telcom Svcs. Ltd. 28.00 TOTAL $ 389.09 12. Debts of the Decedent for which there are no funds or assets of the Decedent or the estate to make payment are as follows: (A) Chase Bank USA N.A. $8,964.83 Account No. ~~~-XX3~-~-9528 West Asset Management, Inc. PO Box 956842 St. Louis, MO 63195 (B) Members 15~ VISA $2,717.99 Account No. XXXX-X~~-~~-9871 (C) Pinnacle Health Services 93.55 (D) Kantor and Tkach Associates, P.C. 55.40 TOTAL $11,831.77 13. There are no assets from which any additional distributions can be made from the estate and, as the estate debts exceeded the estate assets, this is an insolvent estate. 14. There are no additional claimants or creditors of whom the Petitioner has knowledge who have not received full compensation other than those set forth in paragraph 12 above. 15. As this is an insolvent estate, no Pennsylvania Inheritance Tax Return was due, but an Inheritance Tax Return was filed and has been confirmed as per the Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions and Assessment of Tax which is attached hereto and incorporated herein as Exhibit «A,~ 16. As Petitioner, Jean Long, was Power of Attorney for Decedent prior to the death, and is completely familiar with all of Decedent's fmancial matters, Petitioner, Jean Long, has chosen to not advertise this estate, with both Petitioners being fully aware of the repercussion of having not advertised. 17. Notice of the intent to file this Petition was given by regular mail, first class, postage prepaid, with a copy of this Petition, to all creditors named in paragraph 12 at least thirty (30) days prior to filing of the Petition. WHEREFORE, Petitioners request your Honorable Court to approve settlement of this estate with payments of debts as noted in pazagraphs 9 and 11, with no disbursements to the named heirs, and with no payment of the debts as described in paragraph 12. Cmffie, Esquire rney for Petitioners 200 North Hanover Street Cazlisle, PA 17013 (717)243-5551 (800)347-5552 I verify that the statements made in the foregoing document are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. Section 4904, relating to unsworn falsification to authorities. DATE: S C t s L~ ~' ~ JE LONG I verify that the statements made in the foregoing document are true and correct. I understand that false statements herein are made subject to the penalties of 18 Pa.C.S. Section 4904, relating to unsworn falsification to authorities. DATE: 5' o /~. RONALD HERTZLE IN RE: ESTATE OF WINIFRED A. CHRISTINE LATE OF UPPER ALLEN TOWNSHIP ORPHANS' COURT DIVISION COURT OF COMMON PLEAS CUMBERLAND COUNTY PENNSYLVANIA N0.21-11-0673 CERTIFICATE OF SERVICE I, Bradley L. Crriffie, Esquire hereby certify that I did, the ~ day of May, 2012, cause a copy of the within Petition for Settlement of Small Estate to be served upon all creditors by first class mail, postage prepaid, at the following addresses: West Asset Management, Inc. Pinnacle Health Services PO Box 956842 PO Box 8700 St. Louis, MO 63195 Harrisburg, PA 17105 [Collection company for Chase) Chase Members 1St FCU Cazdmember Services 5000 Louise Drive PO Box 15298 PO Box 40 Wilmington, DE 19850-5298 Mechanicsburg, PA 17055 Kantor and Tkatch Associates, P.G. 205 South Front Street -6t" Floor Harrisburg, PA 17104-1619 DATE: ,~ (I S ~ ~ .~ NOTICE OF INHERITANCE TAX Pennsylvania ~ BUkEAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OFREVENUE INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT DF TAX REV-1547 EX AFP (12-11) PO BOX 280601 HARRISBURG PA 17128-06D1 DATE 04-23-2012 ESTATE OF CHRISTINE WINIFRED A DATE OF DEATH 03-26-2011 FILE NUMBER 21 11-0673 COUNTY CUMBERLAND BRADLEY L GTIFFIE ACN 101 200 N HANOVER ST APPEAL DATE: 06-22-2012 CARLISLE PA 17013-2423 (See reverse side underObjecYions) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TD: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT AL ONG THIS LINE ~'~- --RETAIN-LOWER-PORTION-FOR-YOUR-RECORDS- ~'----- REV-15 47 EX AFP C12-11) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE DR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: CHRISTINE WINIFRED AFILE N0 .:21 11-0673 ACN: 101 DATE: 04-23-2012 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE DF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A] (1) .00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) (2) .DO credit to your account, 00 submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule . C) (3) of this form with your 4. Mort8a8es/Notes Receivable (Schedule D) (4) •00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) CS) 892.69 6. JaintlY Owned Property (Schedule F) (6) 114.74 7. Transfers (Schedule 6) - C7) .00 8. Total Assets <8) 1.007.43 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 4,835.b6 10. Debts/Mort9a8e Liabilities/Liens (Schedule I) C10) 12.220.86 11. Total Deductions (11) 17,056.52 12. Net Value of Tax Return (12) 16,049.09- 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .D 0 14. Net Value of Estate Subject to Tax C14) 16,049.09- NOTE: If an assessment was issuedpreviously, lines. l4, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) . DO X 00 = . 00 16. Amount of Line 14 taxable at Lineal/Class A rate (lb.) .00 X D45 = .0 0 17. Amount of Line 14 at Sibling rate C17) . 00 x 12 = . DO 18. Amount of Line 14 taxable at Collateral/Class B rate C18) .00 X 15 .00 19. Principal Tax Due (19)= .DO TOX CREPTTSe PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID C-) AMOUNT PAID TOTAL TAX PAYMENT .OD BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .DO ~ IF PAID AFTER DATE INDICATED. SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTERESTT~ttl1Y>it. nA,A REFUND. SEE REVERSE SIDE OF THIS FORM FDR INSTRUCTIONS. RESERVATION: Estates of decedents dv inp on or before Dec. 12, 1982 -- if any future interest in the estate is transferred in possession or enioyment to Class B (collateral) he neficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to evvra ise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on env such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act. Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the too portion of this notice and submit with your paymeht kb the Regi star of Wills pri ntetl on the reverse side. --Make check or money order payable toi REGISTER OF WILLS. AGENT. Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the aaoropriate county. or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may he requested by completing an "Application for RefunU of Pennsylvania Inheritance and Estate Tax'• (REV-1313). Applications are available from the department`s web site at www.reyenue.state.pa.us, env Register of Wills or Revenue District Of fi w, or from the department's 24-hour answering sa rvice: 1-800-3G2-2050; services for tazp avers with special hearing and/or speaking needs: I-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the aooraisment, allowance ar disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may object within 60 days of the date of re ce iDt of this notice bv: A> Protest to the PA Department of Revenue, Board of Appeals, by filing a protest online at www.boardof appeals. state.pa.us on or before the 60 day appeal period expires. In order for an a ec tonic pro es o e valid, you must receive a confirmation number and processed date iron the Board of Appeals web site. Vou may also send a written protest to PA Devartme nt of Revenue, Board of Appeals P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed: or B) Have the natter determined at the audit of the personal representative's account: or ADM IN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Review Unit. P.O. Box 260601. Harrisburg. PA 17129-0601 or call (717) 787-6505. See Page 4 of "Instructions For Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 oerce nt tax amnesty non-oarticipati on penalty is Computed on the total of the tax and interest as sassed and not void before Jan. 18. 1996, the first tlaY after the end of the tax amnesty Deri vd. This non-participation penalty is appealable in the same manner and in the the same time oe ri od as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with First day of delinquency, or nine months and one day from the date of death, ko the date of payment. Taxes which became tlelinouent before Jan. 1, 1982, bear interest at the rate of six ve rcent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on and after Jan. 1, 1982, will bear interest at a rate which varies from year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsvl vania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-resident Instruction Booklet (REY-1736) or on the Oepar tment of Revenue Web site www.reyanue.state.pa.ds. The apvlicable interest rates for years 2000 through 2012 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Vear Rate Factor 2000 8% .000219 2001 9% .000247 2002 6Y. .000164 2003 5% .000137 2004 4% .000110 2005 5% .000137 2006 7% .000192 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011 3/. .000082 20112 3% .000062 - nterest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any notice issued after the tax becomes delinquent will reflect an interest calculation tp 15 days beyond the date of the assessment. If payment is made after the interest computation date shown on the notice, additional interest must be calculated.