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HomeMy WebLinkAbout12-10-121505611184 REV-1500 Ex tez_~,> (I't, ;y ~] ~ OFFICIAL USE ONLY PA Department of Revenue Pennsylvania Bureau of Individual Taxes ~"""T"`"T~`"`~`"~` County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN ~ ~ 1 / ~~ Harrisburg, PA 1')128-o6oi RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 173-38-6042 Decedent's Last Name 07272011 08031946 Suffix Decedent's First Name MI MILLER SR. ROBERT y,> (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI MILLER SANDRA K Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 176347606 REGISTER OF WILLS FILL INAPPROPRIATE OVALS BELOW ® 1. Original Return t~ 2. Supplemental Return Q 3. Remainder Return (date of death prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of 0 5. Federal Estate Tax Return Required death after 12-12-82) ® 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of VVII) (Attach Copy of Trust) O 9. Litigation Proceeds Received Q 10. Spousal Poverty Credit (date of death O 11. Election tc tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number MATTHEW M. HAAR, ESQUIRE 717-257-7524 First line of address SAUL EWING LLP Second line of address 2 NORTH SECOND STREET, 7TH FLOOR City or Post Office State ZIP Code REGISQ'ER OF WILLS ~ ONLY C fv O 7Ct ~ ~ ~ W 2) ~ ~ ~ ' ^T x c-> ~ Z7 1y f' c ~a °-a ~, Aim o G7 .`. rrlr ~:',, l7 :dam ~t t`r t°,~ ~ "'r" Q C`S .", C.:? l ~ J c"; ~: ~: ;,(?ATE FILEb' „,r1 '-~- Ca HARRISBURG PA 17101 ~~ ~' u, `~ c:7 `n Correspondent's a-mail address:MMILLER@SAUL . COM Under penalties of perjury, I declare [hat I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATUR_E `O,F PERSON RESPONSIBLE FOR FILING RETURN DATE ~11L7'~ n ~9~C~~ 12 /a / 2 012 ADDRESS POST OFFIC OX 1264, MECHANICSBURG, PA 17055 SIG OF P A N REPRESENTATIVE DATE ~. AD RE 12/ /2012 2 NORTH SECOND STREET, 7TH FLOOR, HARRISBURG, PA 17101 PLEASE USE ORIGINAL FORM ONLY Side 1 1505611184 1505611184 J REV-1500 EX (FI) 1505611284 Decedent's Social Security Number Decedent's Name: ROBERT W MILLER SR . 17 3- 3 8- 6 0 4 2 RECAPITULATION 1. Real Estate (Schedule A) ........................................... .. 1. 0 . 0 0 2. Stocks and Bonds (Schedule 8) ..................................... .. 2. 0 . 0 0 3 Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 0 . 0 0 4. Mortgages and Notes Receivable (Schedule D) ......................... .. 4. 10 , 0 0 0 . 0 0 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)..... .. 5. 6 , 002.00 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. 0 . 0 0 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested...... .. 7. 8. Total Gross Assets (total Lines 1 through 7) ........................... .. 8. 16, 002.00 9. Funeral Expenses and Administrative Costs (Schedule H) ............. ...... 9. 5 , 9 8 9 . 7 9 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ........ ...... 10. 16 , 710.3 3 11. Total Deductions (total Lines 9 and 10) ........................... ...... 11. 22 , 700.12 12. Net Value of Estate (Line 8 minus Line 11) ........................ ...... 12. (6 , 6 9 8.12 ) 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. (6 , 698.12 ) TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(t2) X .0_ . 15. 16. Amount of Line 14 taxable at lineal rate X .0 . 16 17. Amount of Line 14 taxable at sibling rate X .12 ~ 1~ 18. Amount of Line 14 taxable of collateral rate X .15 18 19. TAX DUE ...... ............................................ ....19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505611284 0.00 O 1505611284 REV-1500 EX (FI) Page 3 Decedent's Complete Address: File Number 21-11- 0 8 6 3 DECEDENTS NAME Robert Wayne Miller, Sr. _ _ -- _ _ STREET ADDRESS 22 Lois Lane -_ L-_ __ __ - STATE ZIP Mechanicsbur PA 17050 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 0 . 0 0 2. Credits/Payments A. Prior Payments __ B. Discount Total Credits (A + g) (2) 0 . 0 0 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (3) Fill in oval on Page 2, Line 20 to request a refund. (q) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0 . 0 0 Make check payable 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 transferred :................................................................................... ....... ^ ^X b. retain the right to designate who shall use the property transferred or its income : ...................................... ...... ^ c. retain a reversionary interest .................................................................................................................... ...... ^ ^X d. receive the promise for life of either payments, benefits or care? ................................................................ ...... ^ 0 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ........................................................................................................ ...... ^ ^X 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 contains a benefciary designation? .................................................................................................................. ...... ^ IF THE ANSWER TO ANY OF THE ABOVE 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 is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 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 lineal beneficiaries is 4.5 percent, except as noted in [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(a) (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 adoption. REV-1507 EX+ i6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF FILE NUMBER Robert W. Miller, Sr. 21-11-0863 All property jointly-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) PROMISSORY NOTE $10,000.00 Mechanicsb urg, Pennsylvania . January 28, 2011 FOR VALUE RECEIVED, BUONOPANE SPECIALTIES, LLC by SHERRY BUONOPANE, PRESIDENT and SHERRY BUONOPANE, INDIVIDUALLY (the "Maker"), hereby promises from and after the date hereof to pay to the order of ROBERT W. MILLER, SR, his successors or assigns (the "Noteholder"), at 22 Lois Lane, Mechanicsburg, Pennsylvania 17050, the principal sum of Ten Thousand Dollars ($10,000.00) (the "Principal Sum"), with accrued interest of Six Percent (6.0%) per annum (the "Interest Rate") on the basis of a 365-day year, from the date hereof until the Principal Sum is paid in Rill in accordance with the following. 1. Repayment of Principal Sum and Interest. The Principal Sum shall be repaid by the Maker in monthly payments as follows: All payments shall be paid directly to 22 Lois Lane, Mechanicsburg, Pennsylvania 17050 until the outstanding balance of Ten Thousand Dollars ($10,000.00) owed by Noteholder to Robert Miller, Sr., is fully paid. The first such monthly payment of Five Hundred Dollars ($500.00) shall be due and payable on July 28, 2011, and an installment of Five Hundred Dollars ($500.00) shall be paid monthly on the same day of each month thereafter for twenty (20) months. Unless accelerated, this Note shall mature, and the Principal Sum and all other fees and charges due hereunder shall be due and payable on February 28, 2013. 2. Late Fee. The Maker promises to pay, at the option of the Noteholder, a "late fee" equal to ten percent (10.0%) of any payment required by this Note, if such payment is made more than ten (10) days after the due date thereof. Such "late fee", if not~previously paid, shall, at the option of the Noteholder, be added to and become part of the next succeeding payment to be made under this Note. 3. Application of Payments. All payments or prepayments made hereunder shall be applied first to the payment of any accrued and unpaid late fees or penalties due hereunder, then to accrued and unpaid interest, and then to the Principal Sum. 4. Prepayment. The Maker may prepay this Note in whole or in part, from time to time without premium or penalty provided that any prepayment shall be made on the 28a' day of a calendar month and shall be in an amount not less than Five Hundred Dollars ($500.00). Any prepayment shall be applied to the installment payments due hereunder in the inverse order of when they are due. The monthly payments shall not be recalculated in the event of a prepayment, and a prepayment shall result in an earlier maturity date of this note. 5. Representations and Warranties. To induce the Noteholder to accept this Note, the Maker hereby represents and warrants to the Noteholder that: a. This Note constitutes the legal, valid and binding obligation of the Maker, enforceable against it in accordance with the terms hereof; b. There are no actions, suits or proceedings pending or, to the knowledge of the Maker, threatened before any court, azbitrator or governmental authority that would prevent the execution or delivery of this Note or that might materially affect the financial condition of the Maker, or the ability of the Maker to pay and perform the obligations hereunder; and c. The execution, delivery or performance of the terms of this Note will not violate, conflict with, be prevented by, result in a breach of or constitute a default under any (1) provision of any existing mortgage, deed of trust, contract, lease, security agreement, indenture or other agreement binding on the Maker or affecting any of its property, or (2) law, order of court or governmental authority binding upon the Maker. 6. Maker's Covenants. The Maker shall, at its expense, give prompt written notice to the Noteholder, with a full description of all litigation and of all proceedings affecting the Maker before any court, azbitrator or any governmental authority which, ~if adversely decided, might materially affect the financial condition of the Maker or the Maker's ability to perform its obligations hereunder. If Maker is sold to another company, this Note shall become due and payable in full at the time of settlement. 7. Default. The Maker shall be in default hereunder ("Default") if: a. It fails to (1) make any payment due hereunder or under this Note within fifteen (15) days after the same shall have become due, or (2) perform or observe in a timely fashion any other covenant, condition or agreement to be performed or observed by it hereunder, and such failure shall continue unremedied for a period of thirty (30) days after the eazlier of the Maker's actual knowledge or the Noteholder's written notice thereof to the Maker; or b. The Maker causes or suffers the commencement of any voluntazy or involuntary bankruptcy or insolvency case or proceeding against the Maker, and if involuntary, such case is not dismissed within sixty (60) days, or consents to or suffers the appointment of, or taking possession by, a custodian, receiver, trustee or other officer with similar powers with respect to the Maker. 8. Remedies. Upon the occurrence of a Default and in every such event, the Noteholder may, at their sole option, declaze this Note to be in default and, at any time thereafter, may do any one or more of the following, all of which are hereby authorized by the Maker: a. Exercise any and all of the rights and remedies under the Pennsylvania Uniform Commercial Code or other laws; 2 b. Declare the Principal Sum, together with all other chazges and fees due hereunder to be immediately due and payable without presentment, demand, protest or notice of any kind, all of which are hereby expressly waived by the Maker; and c. Exercise any other right or remedy available to it under this Note or applicable law, or proceed by appropriate court action to enforce the terms thereof or to recover damages for the breach thereof or to rescind this Note in whole or in part. 9. Remedies Cumulative. Each right, power and remedy of the Noteholder as provided for in this Note, or now or hereafter existing under any applicable law or otherwise shall be cumulative and concurrent and shall be in addition to every other right, power or remedy provided for in this Note or now or hereafter existing under any applicable law, and the exercise or beginning of the exercise by the Noteholder of any one or more of such rights, powers or remedies shall not preclude the simultaneous or later exercise by the Noteholder of any or all such other rights, powers or remedies. 10. No Waiver by Noteholder. No failure or delay by the Noteholder to insist upon the strict performance of any term of this Note shall constitute a waiver of any term, condition, or covenant, or of airy breach, or preclude the Noteholder from exercising any of their rights at any later time or times. By accepting payment after the due date of any amount payable under the terms of this Note, the Noteholder shall not be deemed to waive the right either to require prompt payment when due of all other amounts payable under the terms of this Note or to declare a Default for the failure to effect such prompt payment of any such other amount. No course of dealing or conduct shall be effective to amend, modify, waive, release or change any provisions of this Note. 11. Waivers of Defense. The Maker waives presentment, protest and demand, notice of acceleration, notice of protest, notice of demand, notice of dishonor and notice of non-payment of this Note. The Noteholder, without prejudice to any of their rights under this Note, may grant extensions, renewals or indulgences with respect to any portion or all of the obligations hereunder. 12. Confession of Judgment. Upon the occurrence of an Event of Default under this Note, the Maker hereby authorizes and empowers the clerk of court or any attorney of any court of competent jurisdiction within the United States designated by the Noteholder to appear at any time thereafter for the Maker in any court of competent jurisdiction within the United States or before any clerk or other officer thereof in one or more proceedings and to confess judgment or judgments against the Maker without a prior hearing, in favor of the Noteholder for an amount equal to the Principal Sum plus all other amounts due hereunder, together with costs of suit and reasonable attorneys' fees. The authority and power to confess judgment conferred hereby shall not be exhausted by one or more exercises thereof, or by an imperfect exercise thereof, and shall not be extinguished by any judgment entered pursuant thereto.. Such authority and power may be exercised on one or more occasions, from time to time, in the same or different jurisdictions, as often as the Noteholder shall deem necessary or desirable for all of which this Note shall be a sufficient warrant. . 3 13. General Waiver. The Maker hereby waives and releases, to the extent permitted by law, all errors and all right of exemptioq appeal, shay of executioq inquisition and extension upon any levy on real estate or personal property, and all other rights to which the Maker may otherwise be entitled under the laws of the United States or of any state or possession of the United States now in force or which may hereafter be enacted. 14. Commercial Loan. The Maker acknowledges and warrants that the debt evidenced by this Promissory Note is a "commercial loan". The Maker warrants that all loan proceeds will be used solely to acquire or carry on a business or commercial enterprise. 15. Further Assurances. The Maker shall promptly and duly execute and deliver to the Noteholder such further documents and take such further action as the Noteholder may from time to time reasonably request in order to carry out the intent and purpose of this Note and to establish and protect the rights and remedies czeated or irrtended to be created ~ in favor of the Noteholder hereunder, including, but not limited to, the execution and delivery of any financing statements or other documents. 16. es. The Maker promises to pay to the Noteholder, on demand by the Noteholder, all costs and expenses actually incurred by the Noteholder in connection with the collection and enforcement of this Note, including, without limitatioq attorneys' fees of 10.0% of the sum collected, and expenses and all court costs, whether or not proceedings are brought. 17. Notices. All notices (excluding billings and communications in the ordinary course of business) hereunder shall be in writing, and shall be deemed to have been given and received on the date delivered by hand, on the date delivered to a commercial overnight courier or deposited in the United States mail, certified mail, postage prepaid, return-receipt requested, addressed to the Noteholder at the address provided in the first paragraph hereof and to the Maker at the address stated below the Maker's signature or at such other address as any party shall from time to time designate in writing to the other party. 18. Successors and Assi¢ns. This Note shall inure to the benefit of and bind the parties, their trustees, successors and assigns. 19. Miscellaneous. a. Time is of the essence with regard to this Note and the performance of each of the covenants and agreements contained herein. b. This Note constitutes the entire agreement between the parties with respect to the subject matter hereof. Neither this Note, nor any term, condition, covenant or agreement hereof may be changed, waived, discharged or terminated orally, except by an instrument in writing 4 signed by the party against whom enforcement of the change, waiver, discharge or temunation is sought. c. The captions in this Note are for convenience of reference only and shall not define, modify, explain, enlarge, or limit any of the terms or provisions hereof. d. In no event whatsoever shall the amount of interest paid or agreed to be paid to the Noteholder pursuant to this Note exceed the highest lawful rate of interest permissible under applicable law. If, from any circumstances whatsoever, fulfillment of any provision of this Note and any other loan documents between the parties shall involve exceeding the lawful rate of interest which a court of competent jurisdiction may deem applicable hereto, then ipso facto, the obligation to be fulfilled shall be reduced to the highest lawful rate of interest permissible under such law and if, for any reason whatsoever, the Noteholder shall receive, as interest, an amount which would be deemed unlawful under such applicable law, such interest shall be applied to the Principal Amount (whether or not due and payable), and not to the payment of interest, or refunded to Maker if such Principal Amount has been paid in full. e. Every provision of this Note is intended to be severable. If any term or provision hereof is declared by a court of competent jurisdiction to be illegal, invalid, or unenforceable for any reason whatsoever, such illegality, invalidity, or unenforceability shall not affect the balance of the terms and provisions hereof, which terms and provisions shall remain binding and enforceable. 20. Governing Law: Jurisdiction. This Note and the rights and obligations of the parties hereunder shall, in all respects, be governed by, and construed in accordance with, the laws of the Commonwealth of Pennsylvania. The parties agree that any action or proceeding arising out of or relating to this Note shall be commenced in Pennsylvania or Federal court of competent jurisdiction and each party submits to the jurisdiction of such court. 5 IN WITNESS WHEREOF, the Maker has executed this Note, under seal, as of the day and year first written above. WITNESS: ~ ~ ~~~ ,~-~'~ By: (SEAL) (Prim Name terr o ne ~Ti:/e) Presiders (Address) `,\''~J~,a c.~lrr~. WITNESS: ~~~ j. G~~/ Gam' B MAKER: 6 MAKER: BUONOPANE SPECIALTIES, LLC ~ ~~~~z~~s ~, f20F -450 [~{€ Provdence RI 0294Li ¢~ _1 '1 ~ ,~, a{-,~,~, ~~ AB 01 019'.33 6?9?6 B 79 B "I'11111'I~I'~~II'II'I~I~I~~Irrl~l~rrl~ll~l~rr~~'I~I'lll"11~'I BOB W MI:_LER DBA SPECIALTY CAKES BY BOB MILLER TAX ACCOUNT 5246 SIMPSON FERRY RD MECFiANICSBURG'~ PA 17D50-3514 1-800-862-6200 Please call us anytime for answers to your questions, account information, current rates or to update your address & phone number. Commercial Account Statement © or 2 Beginning August 11, 2011 through September 13, 2011 Commercial Checking u s 1 o z SUMMARY BOB W MILLER Balance Calculation DBA SPECIALTY CAKES BY BOB MIL TAX ACCOUNT Previous Balance 4.94 Business Green Checking Checks .00 - XXXXXXX243-5 Debitr 2.00 - Deposits & Credits .00 + Current Balance 2.94 = You can waive the monthly maintenance fee of $9.99 by maintaining an average daily balance in your account of $2,000 or making 5 qualifying transactions. Your average daily balance this statement period is $3 Your number of qualifying transactions this statement period is 0 Previous Balance TRANSACTION DETAILS 4•~ Debits Other Debits Date Amount Desaiptlon 09/13 2.00 Service Charge (1~ Paper Statementt ee r" 1 Total Debits 2.00 n Current Balance 2.94 Daily Balance Date Balance Date Balance Date Balance 09f13 2.94 ~ MEMO --Rethink What a Business Credit Card Can Do. Introducing accessCARD Command (TM), an exciting innovation in Business Credit Cards -only from Citizens Bank. accessCARD Command puts YOU in control of when, where and how employees' cards may be used. Set spending limits based on transaction by dollar amount, category, merchant type and geography, customized for each employee; receive email and text alerts when limits you have set have been exceeded; create virtual card numbers for safer online and phone purchases. Its free & easy to set up. Apply today for an Everyday Points Business MasterCard or Business Platinum MasterCard, both with accessCARD Command. Call us at 1-888-727-5006. ~ NEWS FROM CITIZENS --You don't have to tie up your business's money to get a better return. By opening a business money market aaount with your Citizens Bank business checking account, you can get a great rate, the flexibility of accessing your funds when you need them, and the security of FDIC MemM1er FOiC ~ EQUaI Mousirg LmOer Miller, Maronetta F. From: David Martineau [DMartineau@salzmannhughes.com] Sent: Monday, December 03, 2012 4:51 PM To: Miller, Maronetta F. Subject: RE: Estate of Robert Miller Thanks I'll have the check out to you this week. 1?avid9C ~laftineau, Esquire SALZMANN HUGHES, P. C. 354 Alexander Spring Road, Suite 1 Carlisle, PA 17015 Phone: (717) 249-6333 Fax: (717} 249-7334 Notice: This communication, including attachments, may contain information that is confidential and protected by the attorney/client or other privileges. It constitutes non-public information intended to be conveyed only to the designated recipient(s}. If the reader or recipient of this communication is not the intended recipient, an employee or agent of the intended recipient who is responsible for delivering it to the intended recipient, or you believe that you have received this communication in error, please notify the sender immediately by return e-mail and promptly delete this a-mail, including attachments without reading or saving them in any manner. The unauthorized use, dissemination, distribution, or reproduction of this e-mail, including attachments, is prohibited and may be unlawful. Receipt by anyone other than the intended recipient(s) is not a waiver of any attorney/client or other privilege. From: Miller, Maronetta F. [mailto:MMiller@saul.com] Sent: Monday, December 03, 2012 4:45 PM To: David Martineau Cc: Haar, Matthew M. Subject: RE: Estate of Robert Miller Mr. Martineau, Thank you for taking my call today. I understand you are holding $5,000 in escrow and it was to be released. upon delivery to you. of the Clearance Ccrtilicatcs which I understand you now have. Will you kindly forward the check payable to Sau] Ewing LLP, attorney for the Estate of Robert W. Minor, Sr. and send the check to my attention. Any further questions please let me know. 'Thank you. Maronetta F. Miller, Legal Assistant Saul Ewing LLP 2 North Second Street 7th Floor Harrisburg, PA 17101 717.257.7524 (phone) 7 i 7?57.7588 (fax) mmi I ler c~saul.com From: David Martineau [mailto:DMartineauCa~salzmannhughes.com] Sent: Monday, December 03, 2012 2:16 PM 1 To; Haar, Matthew M. Subject: RE: Estate of Robert Miller Are you still representing this estate? I have some escrow money that was held as part of a business sale that is now to be released to the estate. ~Uavicf~f: Martineau, ~Esc~uire SALZMANN HUGHES. P. C. 354 Alexander Spring Road, Suite 1 Carlisle, PA 17015 Phone: {717) 249-6333 Fax'. (717) 249-7334 Notice: This communication, including attachments, may contain information that is confidential and protected by the attorney/client or other privileges. It constitutes non-public information intended to be conveyed only to the designated recipient(s). If the reader or recipient of this communication is not the intended recipient, an employee or agent of the intended recipient who is responsible for delivering it to the intended recipient, or you believe that you have received this communication in error, please notify the sender immediately by return e-mail and promptly delete this e-mail, including attachments without reading or saving them in any manner. The unauthorized use, dissemination, distribution, or reproduction of this e-mail, including attachments, is prohibited and may be unlawful. Receipt by anyone other than the intended recipient(s) is not a waiver of any attorney/client or other privilege. REV-1508 EX+ (08-12) ,~ Pennsylvania ~.ti7 DEVARTMENT OF REVENUE INHERITANCE TA% RETURN RESIDENT DECEDENT ESTATE OF: SCHEDULE E CASH, BANK DEPOSITS & MISC. PERSONAL PROPERTY FILE NUMBER: Robert W. Miller, Sr. 21-11-0863 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. If more space is needed, use additional sheets of paper of the same size. REV-1509 EX+ (01-10) ~'' pennsylvania SCHEDULE F DEPARTMENT OF REVE"DE JOINTLY-OWNED PROPERTY INHERITANCE TAI( RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Robert W. Miller, Sr. 21-11-0863 If an assetwas made jointwithin one year of the decedent's date of death, it must be reported on Schedule G SURVIVING JOINTTENANT(S) NAME ADDRESS RELATIONSHIPTO DECEDENT A. Sandra Kay Miller B. C. 22 Lois Lane Surviving Spouse Mechanicsburg, PA 17050 JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERLY INCLUDE NAME OF FINANCIAL INSTITUTION ANO BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER, ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET %OF DECEDENT'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST ~. A Mobile Home - Mechanicsburg 50% 0.00 TOTAL (Also enter on line 6TOTAL (Also enter on Tine 6, Recapitulation)~$ 0 . 0 00.0 0 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (10-09) SCHEDULE H !.'Ll;? pennsylvania FUNERAL EXPENSES & !.~ DEPARTMENT OF REVENUE INHERITANCE TAx RETDRN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Robert W. Miller, Sr. 21-11-0863 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL F~(PENSES: ~ Auer Cremation 1,595.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 0 Name of Personal Representative(s)Mark Stevens Street Address City State ZIP Year(s) Commission Paid: 2. Attorney Fees 0 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3 , 5 0 0 claimant Sandra Kay Miller SheetAddress22 Lois Lane CityMechanicsbur State PA zIP17050 RelalionshipofClaimanttoDecedent SuY'V1V1rig SpOUSe 4. Probate Fees 6. ~ Accountant's Fees 6. Tax Return Preparer's Fees ~. Sentinel - Advertise Grant of Letters 168.30 8 Cumberland Legal Journal - Advertise Grant of Ltrs 75.00 9 Mark Stevens - Reimbursement out of pocket exp. 551.49 10 Kostukovic Financial Group - accountant 100.00 TOTAL (Also enter on line 9, Recapitulation) $ 5 , 9 S 9 . 7 9 (Ii more space is needed, insert additional sheets of the same size) REV-1513 EX+ (Ot-10) ~ > pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF: FILE NUMBER: Robert W- Miller- Sr. 21-11-0863 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustees} OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. Sandra Kay Miller spouse 100 22 Lois Lane Mechanicsburg, PA 17050 ENTER DOLLAR AMOUNTS FOR D]STRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, A S APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (12-08) ~`-`i pennsylvania DEPARTMENT OF gEVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER Robert W. Miller, Sr. 21-11-0863 Report debts incurred by the decedent prior to death that remained unpaid at the date of dPa-h- I~~i~~nl~~ ~~.,.o:~,ti,,.~ea ...s.,:._~ ,...______ ii more space Is neetletl, IDSert atltlltlonal sheets of the same size. Will of Robert Wayne Miller Sr Part 1. Personal Information I, Robert Wayne Miller Sr, a resident of the State of Pennsylvania, Cumberland County, declare that this is my will. Part 2. Revocation of Previous Wills I revoke all wills and codicils that I have previously made. Part 3. Marital Status I am married to Sandra Kay Miller. Part 4. Children I have the following children now living: Robert Wayne Miller Jr and Reginald Wayne Miller. Part 5. Grandchildren I have the following grandchildren now living: Halie Anne Miller, Jadelyn Marie Miller and Brittney Rayann Miller. Part 6. Failure to Leave Property If I do not leave property in this will to any of my children or grandchildren named above, my failure to do so is intentional. Part 7. Disposition of Property A beneficiary must survive me for at least 45 days to receive property under this will. As used in this will, the phrase "survive me" means to be alive or in existence as an organization on the 45th day after my death. If I leave property to be shazed by two or more beneficiaries, and any of them does not Pa e 1 Initials: ~i Date: g y~1~-1L ,/ _ Will of Robert Wayne Miller Sr survive me, I leave his or her share to the others equally unless this will provides otherwise. My residuary estate is all property I own at my death that is subject to this will that does not pass under a general or specific bequest, including all failed or lapsed bequests. ~e.-v ~~' , J~, Ileave 2005 Chevrolet Van to ~'~G ~ ~d Wayne Miller. ` ~, ~ ~.~~_ .- I leave 1999 Buick Pazk Ave to-Rs~rt Wayne Miller ~. I~RoberE-Wayne Miller-Jr does- not.-survive-me,~-leaue_this_pmperty~cz Itcginald_Wayne-.Miller, ~~y.~~~..- I leave my residuary estate to my spouse, Sandra Kay Miller. If Sandra Kay Miller does not survive me, I leave my residuary estate to Robert Wayne Miller Jr, Reginald Wayne Miller and Mark Anthony Stevens in equal shares. If Sandra Kay Miller and Reginald Wayne Miller do not survive me, I leave Reginald Wayne Miller's share of my residuary estate to Brittaney Renay Miller and Jane Miller in the following shares: Brittaney Renay Miller shall receive a 1/3 share; Jane Miller shall receive a 2/3 share.. If Sandra Kay Miller and Mark Anthony Stevens do not survive me, I leave Mark Anthony Stevens's share of my residuary estate to Robert Wayne Miller Jr and Reginald Wayne Miller in equal shazes. All personal and real property that I leave in this will shall pass subject to any encumbrances or liens placed on the property as security for the repayment of a loan or debt. Part 8. Executor I name Mark Anthony Stevens to serve as my executor. No executor shall be required to post bond. r ~~~ Page 2 Initials:. l~G~"~Date• y ~,g = // Will of Robert Wayne Miller Sr Part 9. Executor's Powers I direct my executor to take all actions legally permissible to have the probate of my will done as simply and as free of court supervision as possible under the laws of the state having jurisdiction over this will, including filing a petition in the appropriate court for the independent administration of my estate. I grant to my executor the following powers, to be exercised as he deems to be in the best interests of my estate: 1. To retain property without liability for loss or depreciation. 2. To dispose of property by public or private sale, or exchange, or otherwise, and receive and administer the proceeds as a part of my estate. 3. To vote stock; to exercise any option or privilege to convert bonds, notes, stocks or other securities belonging to my estate into other bonds, notes, stocks or other securities; and to exercise all other rights and privileges of a person owning similar property. 4. To lease any real property in my estate. 5. To abandon, adjust, arbitrate, compromise, sue on or defend and otherwise deal with and settle claims in favor of or against my estate. 6. To continue or participate in any business which is a part of my estate, and to incorporate, dissolve or otherwise change the form of organization of the business. These powers, authority and discretion are intended to be in addition to the powers, authority and discretion vested in him by operation of law by virtue of his office, and may be exercised as often as is deemed necessary or advisable, without application to or approval by any court. Page 3 Initials:`d.~(1/YI ~ Date: - I s-1 a Will of Robert Wayne Miller 5r Part 1Q. Payment of Debts Except for liens and encumbrances placed on property as security for the repayment of a loan or debt, I direct that all debts and expenses. owed by my estate be paid in the manner provided for by the laws of Pennsylvania. Part 11. Payment of Taxes I direct that all estate taxes assessed against property in my estate or against my beneficiaries be paid in the manner provided for by the laws of Pennsylvania. Part 12. NaContest Provision If any beneficiary under this will contests this will or any of its provisions, any share or interest in my estate given to the contesting beneficiary under this will is revoked and shall be disposed of as if that contesting beneficiary had not survived me. Part 13. Severability If a court invalidates any provision of this will, that shall not affect other provisions that can be given effect without the invalid provision. Signature I, Robert Wayne Miller Sr, the testator, sign my name to this document, this _L 1~_ day of r, _, 20 t , at ("11 m t~t.~ r~,~.,~~~ _~- ~ ~~. (city or county, and state). I declare that I sign and execute this document as my last will, that I sign it willingly and that I execute it as my free and voluntary act. I declare that I am of the age of majority or otherwise le~alfy ernpe~scered to make a will, and under no constraint or undue influence. Signature: Witnesses We, the witnesses, sign our names to 's do'c~um d declare that the testator Page 4 Initials: ~u,ir ate: ~~ ` Will of Robert Wayne Miller Sr willingly signed and executed this document as the testator's last will. In the presence of the testator, and in the presence of each other, we sign this will as witnesses to the testator's signing. To the best of our knowledge, the testator is of the age of majority or otherwise legally empowered to make a will, is of sound mind and is under no constraint or undue influence. We declare under penalty of perjury that the foregoing is true and correct, this 13 f-~ day of ~~~(~ Z©l l , at ~IJM~i5-QI_ATJt> c~tJN-'Y , ~r~rvNSy~-ir~z•~city or county, and state). First Witness Sign your name: ~, `~~-~/~~.~ Print your name: ,I a r/A .-- ~~,q itJ }•/ L-l %/ L / N G ~ /1 Address: .5" 7 F A i R t/A Y D ,R City, State: c iq ~~ N l L L, P /~1 I "7 U! l Second Witness Sign your name: ./ Print your name: L '~ /~~/~' AJ ?1 Address: Z 7 !~1j~t•-J~rr~v~I ,~hr/,~ City, State: Page 5 Initials: (" ~~, ate• -/5 / ,7 - ~~