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Home My WebLink About09-11-12 Pa. O.C. Rule 6.12 STATUS REPORT REGISTER OF WILLS OF ~^s-~'l.~ p'~~ COUNTY, PENNSYLVANIA Name of Decedent: ~ `~~'~Le e N C Date of Death: l`am` O~ File Number: c~ ~`S ` ~~?~ Pursuant to Pa. O.C. Rule 6.12, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete :.................... ~ Yes ^ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is YES, state the following: a. Did the personal representative file a final account with the Court? ....... ^Yes No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? ............................... ^Yes ^ No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts maybe filed with the Clerk of the Orphans' Court and may be attached to this report. Dnte ~ ~ 1 ~~~ ~ . G v~ C. ~ Q'd -~ . ~Y ~ ~_.J ~7~ :~' C1' L C~J U~ ~l.~ r....:_'7 U -., FormRW-l0 rev. /0./3.06 h Signnt e ojP son Filing this orm Capacity; .Personal Representative []Counsel Nnme of Person Frhng thrs Form Address Telephone ~~ ennsy~vart~~a aEPARTMENT OF REVENUE December 21, 2011 Daryl Edwin Christopher, Esquire Angino & Rovner, PC 4503 North Front Street Harrisburg, PA ] 71 l 0 Dear Mr. Edwin; ---ATTACHMENT 1--- Re: Estate of Maureen Asper File Number 2105-0873 Court of Common Pleas Cumberland County "The Department of Revenue has received the Petition for Approval of Settlement Claim to be filed on behalf of the above-referepced Estate in regard to a wrongful death and survival action. It has been forwarded to this Bureau for the Commonwealth's approval of the allocation of the proceeds paid to settle the actions. According to the Petition, the 63-year-old-decedent died as a result of medical negligence. Decedent is survived by her husband and two adult children. T_ he_petition also indicates that all of the beneficiaries are adults were not dependent on the decedent and have suffered limited pecuniary (financial) loss The Department is aware that the decedent provided special services to her one adult daughter, Jennifer Wilson, but she is not claiming a pecuniary (financial) loss. Pursuant to the Supreme Court of Pennsylvania, before there can be any recovery in damages by one in family relation far negligent death of another in the same relation,_fl~ere must be a pecuniary loss. Mannin¢ v. Capelli, 411' A.2d 252, 270 Pa.Super. 207, Super.1979. Family relation required to maintain action under Wrongful Death Act is defined to require showing of pecuniary loss by relatives seeking damages as result of wrongful death of decedent; there must be pecuniary loss by one in family relation before there is any recovery in damages. Hodge v. Loveland 690 A.2d 243, 456 Pa.Super. 188, Super.1997, reazgument denied, appeal denied 723 A.2d 6'12, 555 Pa. 701. Occasional gifts and services are not sufficient on which to ground a pecuniary loss. Ga dos, Supra, 301 PA at 530, 152 A. and 552. Please be advised that based upon these facts and case law, the Department disagrees to the proposed allocation of a 90/10 split between wrongful death and survival action. However, for inheritance tax purpose only, this Department would not object to the allocation of the net proceeds of this action, $ 115,476.OI to the wrongful death claim, and $49,489.71 to the survival claim. This is equal to a 70/30 split. Proceeds of a survival action are an asset included in the decedent's estate and aze subject to the imposition of Pennsylvania inheritance tax. 42 Pa.C.S.A. §8302, 72 P.S. §9106, 9107. I trust that this letter is a sufficient representation of the Department's position on this matter. Please contact me if you or the Court has any questions or requires anything additional from this Division. S' erely, on E. Baker Trust Valuation Specialist Bureau of Individual Taxes ~ Pp Box 280601 ~ Harrisburg, PA ~' 1 12228 1 717.783.5824 l shabaker@pa.gov J 1505610143 REV-1500Ex(°,_,°) PA DepartmentofRevenue Pennsylvania OFFICIAL USE Bureau oflndividualTaxes LIEPNtTNENTOFREVENUE County Code Year File Number Po Box.28oso~ INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 0 5 0 0 8 7 3 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 09 20 2005 07 31 1942 Decedent's Last Name Suffix Decedent's First Name MI ASPER MAUREEN E (If Applicable) Enter Surviving Spouse's Information Below Spouse'sLastName Suffix Spouse's First Name ASPER, JR. MI JOHN W Spouse's Social SecurityNumber THIS RETURN MUST BE FILED IN DUPLICATE WITH THE.' REGISTER OF WILLS FILL IN APPROPRUITE OVALS BELOW ® 1. Original Retum ^ 2. Supplemental Return ^ 3. Remainder Retum (date of death ^ prior to 12-13-82) 4. Limited Estate ^ qa Future Interest Compromise (date or death after 12-12-82) ^ 5. Federal Estate Tax Return Required ^ 8 Decedent Died Testate ^ ~ Decedent Maintained a Living Trust 0 (Anach Copy of Wilq (Reach Copy of Trust) 8. Total Number of Safe Deposit Boxes ® 9. Litigation Proceeds Received ^ 1 ~ Spousal poverty Credit (date or death between 12-31-91 and 1-1-95) ^ 11.Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name SCOTT M DINNER E $ Q Daytime Telephone Number 717 761 5800. REGISTER OF WILLS USE.ONLY First line of address 3117 CHESTNUT STREET Second line of address City or Post Office CAMP HILL state zIP Code PA 17011 DATE FILED CorrespondenYse-mailaddress: dinner~localnet.com Under penalties of perjury, I declare that I have examined this return including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, coned and complete. Declaration of preparer other than the TUR~,pF PERSON RESPONSIBLE FOR FILING RETURN Pers°nal representative is based on all information of which preparer has any knowledge. ~1 ~ John W. Asper, Jr. ~~ ~~ ~~~ ~ 740~~Y11ertzviJle Road, Ca lisle, PA 17013 Scott M Dinner Esq ~ ~ ~ ~~ , r ~ 3117 Chestnut Street, Camp Flill, PA 17011 r I Side 1 1505610143 1505610143 J J 1505610243 REV-1500 EX Decedent's Social Security Number oeceaenrs Name ASPER, MAUREEN E. RECAPITULATION - -- ___ 1. Reat Estate (Schedule A) ........................................................................................... 1. 2. Stocks and Bonds (Schedule B) ................................................................................. 2. 3. CtoselyHeldCorporation,PartnershiporSole-Proprietorship (Schedule C) ......... ..... 3. 4. Mortgages & Notes Receivable (Schedule D) ... .................................................... ..... 4. 5~ Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ............... .... 5. 4 9 , 4 8 9.71 6. Jointly Owned Property (Schedule F) ^SeparateBillingRequested ....... 6 ... 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) .... . ^SeparateBillingRequested ........... ... 7. 8. Total Gross Assets (total Lines 1-7) ............... ................. g. 4 9 , 4 8 9.71 - FuneralExpenses & Administrative Costs (Schedule H) ....................................... - ---- ..... 9. - ---- 10 , 2 ~ 9 6 4 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................... .... 10. 11. Total Deductions (total Lines 9 & 10) .......... ......................................................... ... 11. 10,259.64 12. Net Value of Estate (Line 8 minus Line 11) .. ......................................................... 13. Charitable and GovernmentalBequests/Sec9113Trustsforwhich ... 12. 3 9, 2 3 0. 0 7 an election to tax has not been made (Schedule J) .......... ....... ................................ ... 13. 14. Net Value Subjcct to Tax (Line 12 minus Line 13) ........................ --- _ ........................ ... 14. 39 230 07 _ 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 .o0 3 4, 615.0 3 16. Amount of Line 14 taxable 15. 0 0 0 at lineal rate X .045 4, 615.0 4 17. Amount of Line 14 taxable 16. 2 0 7. 6 8 at sibling rate X ,12 17 18. Amount of Line l4 taxable . atcollateralrate X .15 18 19. Tax Due .................. .................................................................................... .............. . 1 s. 2 0 7. 6 8 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 1..._ Side 2 1505610243 15U5610243 J REV-1500 EX Page 3 Decedent's Complete Address: ___ Asper, Maureen E. STREET ADDRESS 7405 Wertzville Road CITY Carlisle Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credfts/Payments A• PriorPayments B. Discount 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. 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. STATE I ZIP --~ PA 17013 (1) 207.68 Total Credits (A + B) Make Check Payable to: REGISTER OF WILLS, AGENT. (2) 0.00 (3) 0.00 (4) (5) 207.68 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" tN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the ro Yes No P pertytransferred :...................................... ^ 0 ............................................... retain the right to designate who shall use the property transferred or its income :......................................... ^ c. retain a reversionary interest; or ..................... . d. receive the promise for life of either payments, benefds or care?.......... x .. .. 2. If death occurred after December 12, 1982, did decedent transfer ro ~~~~~~~ ~ ~~ ~ ~ x P PertY within one year of death without receivingadequateconsideration? .......................................................................................................................... 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ............... ^ ^ 4. DiddecedentownanlndividualRetirementAccount,annuity,orothernon-probate property which ^ ^ contains a beneficiarydesignation? .................. ..................................................................................................... IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF TH^E 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 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 spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does 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 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 parent, 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 lines I beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. • s bfngXS definedounder Sectiont9102, as am ndevidua~who has at easthone pa ent in coml mon~w th the decedent whetherr byablood)or do tion. P File Number 21 - 05 - 00873 M COMMONWEq~THOFPENNSYIVANIq INHERRANCETAXRETURN RESIOENTDECEDENT ESTATE OF gSper, Maureen E. SCHEDULE E CASH, BANK DEPOSITS, 8~ MISC. PERSONAL PROPERTY FILE NUMBER __ 21 - 05 - 00873 Include the proceeds of litigation and the date the pproceeds were received by the estate. All ro survivorship must be disclosed on schedule F. P perty jointly-owned with the right of --- _ __ --_ ITEM --- -- _ _ NUMBER - DESCRIPTION VALUE AT DATE 1 Net settlement proceeds received on or about April 1, 2012 by decedent's estate from a wrongful OF 49,489.71 death and survival action [Cumberland County 2005-CV-]. Thirty (30%) of the proceeds have been allocated to the survival claim in accordance with Shannon E. Baker's letter of December 21, 2011 on behalf of the Dept. of Revenue (see Attachment #1]. 2 ---The Estate requests an abatement of interest from June 20, 2006 until April 1, 2012--- TOTAL (Also enter on Line 5, Recapitulation) 49,489.71 _' ' ~ SCF~DUIF H CDMMDNWEALTHOFPENNSVLVANIq F INHERITANCETAXRETURN ' -- RESIDENTDECEDENT ~•~_~+„\AT~I~~~ ESTATE OF Asper, Maureen E. F11'YG --- Debts of decedent must be reported on S_c__hedule 1. ITEM ----- - --- __ NUMBER FUNERAL EXPENSES: DESCRIPTION A• 1 David M. Myers Funeral Home Newport, PA 17074 2 Rice Memorial Works New Bloomfield, PA 17068 B• ADMINISTRATIVE COSTS: 1. PersonalRepresentative'sCommissions Nameof Personal Representative(s) Street Address Cdy State Zip Year(s) Commission paid 2. Attorney's Fees Scott M. Dinner, Esq. 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant StreetAddress City State Zip Relationship ofClaimant toDecedent - 4• ProbateFees Cumberland County R-o-W FILE NUMBER 21 - 05 - 00873 AMOUNT 7, 894.00 800.00 990.00 294.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. OtherAdministrativeCosu 1 advertisement of letters in Cumberland Law Journal/Patriot-News TOTAL (Also enter on line 9, Recapitulation) 281.64 1 A 9~o ae 4EV•1513 EX~ (11-08) '~~p~~ ~+u COMMONWEALTH OF PENNSYLVANIA SCIiE~ULE J INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF = Asper, Maureen E. NUMBER NAME AND ADDRESS OF PERSON(S) _ _ RECEIVING PROPERTY I, TAXABLE DISTRIBUTIONS[includeoutrightspousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 John W. Asper, Jr. 7405 Wertzville Road Carlisle, PA 17013 2 Melissa Kennedy 170 Sloop Road Shermans Dale, Pennsylvania 17090 3 Jennifer F. Wilson 105 Reeser Drive York Haven, Pennsylvania 17370 FILE NUMBER --------- _ I 21 - 05 - 00873 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE DECEDENT (Words) Do Not Liat Trustee(s) ($$$) Spouse first $30,000. plus one-half of the balance Daughter one-quarter of balance Daughter one-quarter of balance Enter dollar amounts fordistributions shown above on lines 15 tlhrough 18 on Rev 1500 cover sh I t, as appropriate. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER 0.00 SCOTT M. DINNER, ESQUIRE TEL: (717) 761 -5800 FAX: (717) 761-5008 31 17 CHESTNUT STREET CAMP HILL, PA 1701 1 STATEMENT Estate of Maureen E. Asper John W. Asper, Jr., Personal Representative 7405 Wertzville Road Carlisle, PA 17013 Estate administration matters ............................................. $ 990. expenses advanced for: estate notices in Cumberland Law Journal and The Patriot-News ..................... 280. Total $1 2J~. 18 May 2012