HomeMy WebLinkAbout04-1151Register of Wills of Cumberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of MARY E, YERGER No,
also known as
, Deceased
Social Security No. 154-05-1551
Late of Hampden Township, Cumberland County, Pennsylvania
Petitioner(s), who is/are 18 years of age or older, apply(les) for:
(COMPLETE "A" OR "B" BELOW:)
A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut or
] Decedent, dated 10/25/89 and codicil(s) dated
First named Executor, HARRY A. YERGER, passed away in September 1995.
named in the Last Will of the
State relevant circumstances, e.g,, renunciation, death of executor, etc
Except as follows, Decedent did not marry, was not divorced and did not have a child born or adopted after execution of the documents offered
for probate; was not the victim of a killing and was never adjudicated incapacitated: None
B. Grant of Letters of Administration
(c. La., d.b.n.c.t.a.: pendente lite, durante absentia; duranta minoritata)
Petitioner(s) after a proper search has/have ascertained the Decedent left no Will and was survived by the following spouse
(if any) and heirs:
Name Relationship Residence
(COMPLETE IN ALL CASES:) Attach additional sheets if necessary.
Decedent was domiciled at death in Cumberland County, Pennsylvania, with
residence at Country Meadows of West Shore I, Suite 53, 4905 E. Trindle Road, Mechanicsbur.q, Cumberlan(
(list street, number and municipality)
Decedent, then 84 years of age, died November 6 ,2004 , at Country Meadows, Hampden Twp, Cumberland Cty
(Location)
Decedent at death owned property with estimated values as follows:
(if domiciled in pA) AIl personal property ......................................... $ 5~000.00
(if not domiciled in pA) Personal property in Pennsylvania .................... $
(If not domiciled in PA) Personal property in County .............................. $
Value of real estate in Pennsylvania
Total
..................................................................................................................... $ 5~000.00
Real Estate situated as follows:
N/A
Wherefore, Petitioner(s) respectfully request(s) the probate of the Last Will and Codicil(s) presented with this Petition and the grant of letters in
the appropriate form to the undersigned:
Typed or printed name and residence
Signature
2410 Rye Circle
Mechanicsbur,q, PA 17055
RW-7
Oath of Personal Representative
Commonwealth of Pennsylvania
County of Cumberland
The Petitioner(s) above-named swear(s) and afffirm(s) that the statements in the foregoing Petition are true
and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent,
Petitioner(s) will well and truly administer the estate a~d. in.g to law,,
Sworn to and affirmed and subscribed ~ ~ ,,4 ~
BR0~E A. YEF~G"[~R//
before me this 17th day of ~/ /~/
December. 2004
Deceased
DECREE OF REGISTER
Estate of MARY E. YERGER
also known as
Social Security No: 154-05-15~1 Date of Death: 11/6/04
AND NOW, December , 2004 , in consideration of the Petition
on the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters [] Testamentary ~ of Administration
(c.t,a., d.b.n.c.t.; pendente lite; durante absentia; durante minoritate)
are hereby granted to BRUCE A. YERGER, as Executor
in the above estate and that the instrument(s), if any, dated October 25, 1989
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
Letters .................................... $
Short Certificate(s) ............... $
Renunciation .......................... $
Affidavit ( ) ....................... $
Extra Pages ( ) .............. $
Codicil ................................. $
JCP Fee ................................. $
Inventory & Tax Forms ............. $
Other ...................................... $
TOTAL ............................. $
RW-7A
Attorney: JOSEPH C. MICHETTI, JR., ESQUIRE
I.D. No: 30016
Address: 921 Market Street
Trevorton PA 17881
Telephone: (570) 797-8651
DATE FILED:
OATH OF SUBSCRIBING WITNESS
Estate of MARY E. YERGER No. ~
also known as
, Deceased
JOSEPH C. MICHETTI, JR., and TERESA A. DOBSON
(each) a subscribing witness to the (~ codicil(s) (~ will(s) presented herewith, (each) duly qualified according to
law depose(s) and say(s) that she/he/they was/wer~Jese~ and saw the above Testator(rix) sign the same and
that she/he/they signed as a witness at the r~tof the Te)lstator(rix) in her/his/their presence and~ in the
presence of each other ~1 in the presen~f the other su~,~cribing witne~.~es). , /.~
JOSE./ ~ /
iE/FH C. MICHETTI, JR. /
R.D/~I, Herndon~ ,PA 17830 /
/"~/ (Addness)
TERESA A. DOBSON
R.D. #1, Dornsife, PA 17823
(Signature)
(Address)
iC,"' Notarial Seal
Karen L. Campbell, Notary Public
ity of Sunbury. Northumberland County
My Commission Expires Aug, 30, 2006 j
Member, Pennsyivania Associat~n ot Notarie§
Sworn to or affirmed and subscribed
me this )'-~-~4,. day of
/~otary Public
My Commission Expires:
(Signature and seal of Notary or other
official qualified to administer oaths. Show
date of expiration of Notary*s commission.)
NOTE: To be taken by officer authorized to administer oaths. Please have
present the original or copy of instrument(s) at time of notarization.
RW-2
This is to certify that the infnrmation here given is correctly copied from an original certificate of death duly filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
P 10625876
No.
/ L{ cai Registrar
84
Cuaberland
CEItTIFICATE OF DEATH L
(Coroner)
November 6, 2004
7:55
Hoveube~- 6, 2004
Probable Pulmona Emboltsn
0
Hlchae! L. Norris, Coroner
6315 Baaehore Road, Suite {1
gochanicsburg, Pa. 17050
~ILL OF M~RY Eo YER~ER
I, MARY E. YERGER, domiciled and resident of
Jordan Township, Northumberland County, Pennsylvania,
declare this to be my Last Will and revoke all other wills
and codicils.
I appoint my husband, HARRY A. YERGER, Executor
of this Will to serve without bond in any jurisdiction. If
my husband, HARRY A. YRR~ER, fails to survive me, ceases to
act as Executor hereunder, or fails to qualify, I appoint my
son, BRUCE A. YER~ER, Substitute Executor in his place to
serve without bond in any jurisdiction.
ITEM T~O
penses
death.
be
including real
sonal property,
survives me
of my death.
I direct that all my just debts and funeral ex-
paid as soon as conveniently may be
ITEM THREE
I dispose of my estate as follows: ~
I give, devise and bequeath my entire estate
property, and tangible and intangible per-
to my husband, HARRY A. YERGER, provided he
for a period of thirty (30) days after the date
B. If my husband, HARRY A. YERGER, predeceases
me or fails to survive me for a period of thirty (30) days
after the date of my death, I give, devise and bequeath my
estate, as follows:
1. A THIRTY-THREE and ONE-THIRD (33 1/3) SHARE of
my estate to my son, BRUCE A. YERGER, per stirpes, and not
per capita; and
2. A SIXTY-SIX and TWO-THIRDS (66 2/3) SHARE of
my estate, to be divided equally among my grandsons, per
stirpes, and not per capita.
ITEM POUR
If any of my grandsons are under the age of
TWENTY-ONE (21) YEARS at the time they become entitled under
Item Three of this Will to a share of my estate, then such
share or shares of the estate shall be transferred by my
Substitute Executor, to my Trustee, BRUCE A. YERGER, and the
monies shall be held, administered and distributed in accor-
dance with the following provision:
1. The Trustee shall divide the Trust Estate into as
many equal shares as there are grandchildren then living,
and children then deceased but leaving issue then living.
Each share shall constitute and be held, administered and
distributed by the Trustee as a separate Trust.
a. One equal share shall be set aside for
the benefit of each of the grandchildren who may
then be living and has not attained TWENTY-ONE
(21) YEARS of age and shall constitute the Trust
Estate of such grandchild,s Trust.
b. One equal share shall be set aside for
the benefit of the surviving issue, per stirpes,
and not per capita, of each of the deceased
grandchildren who leave issue then living and has
not attained TWENTY-ONE (21) YEARS of age and
shall constitute the Trust Estate of the Trust
for such issue.
2. The Trustee shall apply and distribute the
net income and principal of the Trust Estate as follows:
a. Expend all of the net income and any
portion of the principal for college or ac-
cumulate the interest and add it to the prin-
cipal until the grandsons attain TWENTY-ONE
(Zl) YEARS of age at which time the remaining
principal and interest must be distributed to
the grandsons.
3. Ail of the Trusts provided for herein shall
in any event terminate on the death of the last survivor of
all my issue in being at the time of my death.
4. The Trustee, in exercising his discretionary
authority with respect to the payment of income or principal
of the Trust Estate to any beneficiary, shall take into con-
sideration any income or other resources available to such
beneficiary from sources outside of this Trust that may be
known to the Trustee. The Trustee may accept as final and
conclusive the written statement of the beneficiary receiv-
ing payment as to the other available income or resources.
The determination of the Trustee with respect to the neces-
sity or advisability of making payments out of income or
principal to any beneficiary shall be conclusive on all per-
sons howsoever interested in the Trust.
5. No beneficiary or remainderman of any Trust
shall have any right to alienate, encumber, or hypothecate
his or her interest in the principal or income of the Trust
in any manner, nor shall any interest of any beneficiary or
remainderman be subject to claims of his or her creditors or
liable to attachment, execution, or other process of law.
6. The Trustee shall be entitled to compensation
based on a regular schedule of fees for such services in ef-
fect from time to time during the period in which his serv-
ices are performed.
7. The Trustee is authorized to receive addi-
tions to the Trust of any kind of property whatsoever from
sources other than my estate and at any time in the discre-
tion of the Trustee.
8. The Trustee shall determine what is income
and what is principal of each Trust established under this
Will, and what expenses, costs, taxes and charges of any
kind whatsoever shall be charged against income and what
shall be charged against principal in accordance with the
applicable statutes of the Commonwealth of Pennsylvania as
they now exist and may from time to time be enacted,
amended, or repealed.
9. No bond for the faithful performance of duties
shall be required of the Trustee.
10. The validity and administration of the Trust
established under this Will and all questions relating to
the construction or interpretations of such Trust shall be
governed by the laws of the Commonwealth of Pennsylvania.
ITEM FIVE
I authorize my Executor, Substitute Executor,
Trustee and their successors, to exercise the following
powers, in addition to those given by law, to be exercised
in their sole discretion:
To retain any real and personal property
which may at any time form part of my estate.
To invest and reinvest in any real or
personal property without restriction to
legal investments.
To repair, alter, improve or lease, for any
period of time, any real or personal property
and to give options for leases.
To sell at public or private sale, for cash
or credit with or without security', to ex-
change or to partition any real or personal
property and to give options for sales or
exchanges.
5. To compromise claims.
6. To make distribution in cash or in kind or
partly in each.
IN TESTIMONY OF WHICH I now sign this Will,
consisting of five (5) typewritten sheets of paper, in the
presence of the witnesses whose names will appear below, and
request that they witness my signature and attest to the ex-
ecution of this Will, this ~Jf day of October, 1989.
MARY ~. YERG~.H, in our presence, signed this
Will. Before she signed it, she declared to us that it was
her Will and requested that we act as witnesses to its ex-
ecution. We now, in her presence, and in the presence of
/~~ober, 195ther' sign below as witnesses, all on this ~ day
~/-~)~ ~-~6~'/residing at ~/ ~~/~/~
CERTIFICATION OF NOTICE
UNDER PA SUPREME COURT RULE 5.6 & 5.7
DECEASED:
MARY A. YERGER
ESTATE NO.: 2004-01151
DATE OF DEATH: November 6,2004
TO THE REGISTER OF WILLS OF CUMBERLAND COUNTY:
I certify that Notice of Estate Administration required by Rule 5.6 and
5.7 of the PA SC Orphans' Court Rules was served on or mailed to the
following of the above captioned estate on January 26, 2005:
BRUCE A. YERGER
2410 Rye Circle
Mechanicsburg, PA 17055
JEFFREY M. YERGER
2410 Rye Circle
Mechanicsburg, PA 17055
JOEL P. YERGER
2410 Rye Circle
Mechanicsburg, PA 17055
Notice has now been given to all persons entitled thereto under
Rule 5.6 and 5.7 except: HARRY A. YERGE er husband, as he
predeceased the Decedent in Septem of 19
en
(',J
I, JR., ESQUIRE
Date: January 27, 2005
('-)
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COMMONV-jEAL7H OF PENNSYLVANIA
DEPARTMENT 0" REVENUE
BUREAU OF INDiVlCjUAL TAXES
DEPT 220601
'-JARRISBURG, PA 1 7128-0601
REV-1162 EX<11-96}
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
MICHETTI JOSEPH C JR
921 MARKET ST
TREVORTON, PA 17881
- - - - U,(j
EST A TE INFORMATION: SSN: 154-05-1551
FILE NUMBER: 2104-1151
DECEDENT NAME: YERGER MARY A
DATE OF PAYMENT: 02/07/2005
POSTMARK DATE: 02/07/2005
COUNTY: CUMBERLAND
DATE OF DEATH: 11/06/2004
NO. CD 004919
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $861.47
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TOTAL AMOUNT PAID:
REMARKS: J C MICHETTI JR ESQ
CHECK# 11181
INITIALS: VZ
SEAL
RECEIVED BY:
REGISTER OF WILLS
$861.47
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
Glenda Farner Strasbaugh
Register of Wills
and
Clerk of Orphans' Court
Marjorie A. Wevodau
First Deputy
Kirk S. Sohonage, Esq
Solicitor
Register of Wills and Clerk of the Orphans' Court
County of Cumberland
One Courthouse Square
Carlisle, PA 17013
(717) 240-6345
FAX (717)240-7797
INVOICE
Bill To:
InvoiceNo:
Invoice Date:
Estate of:
Estate No:
204
2/9/2005
MARY A YERGER
21-2004-1151
JOSEPH CMIo-IETTIJR ESQ
921 MARKET STREET
vz
TREVORTON, PA 17881
Qty
1
Fee Description
FILING FEE INHERI
Fee
15.00
Total
$15.00
Total:
$15.00
Checks should be made payable to the Register of Wills. Tenns: Net 30.
Please rerum one copy of this invoice with your payment. Thank you.
REV-1500EX + (6-00)
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
'*
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (LAST. FIRST, AND MIDDLE INITIAL)
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YERGER MARY A
DATE OF DEATH (MM-DD-Year)
DATE OF BIRTH (MM-DD--Year)
11/06/2004 09/04/1920
(IF APPLICABLE) SURVIVING SPOUSE'S NAME {LAST, FIRST, AND MIDDLE INITIAL}
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[Xl 1. Original Return
D 4. Limited Estate
[Xl 6. Decedent Died Testate (Attach copy of Will)
D 9. LiUgation Proceeds Received
D 2. Supplemental Return
D 4a. Future Interest Compromise (date of death alter 12-12-82)
D 7. Decedent Maintained a Living Trust (Attach copy of Trust)
D 10. Spousal Poverty Credit (dateofdeathbetween 12-31-91 and 1-1-95)
OFFICIAL USE ONLY
FILE NUMBER
21 -0 4 1 1 5
""'CciUirTY"'CciCiE ----vEAR- - - 'iMi:BER--
SOCIAL SECURITY NUMBER
154-05-1551
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
D 3. Remainder Retum (dateofdeathpriorIo12-13-82)
D 5. Federal Estate Tax Return Required
_ 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) {Attach Sch 0)
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THIS SECTION MUST BE COMPLETED, ALL C6~RESpbNDENCE:!ANDCb ;fl1r'liill!rINFORMATION SHOllI'D BE'DJRECTEDTO:
NAME COMPLETE MAILING ADDRESS
JOSEPH C. MICHETTI JR. ESQUIRE 921 Market Street
FIRM NAME (If Applicable)
DLUGE & MICHETTI
TELEPHONE N~MBER
570 797-8651 Trevorton PA 17881
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
(1)
(2)
(3)
(4)
(5)
3. Closely Held CorporaUon, Partnership or Sole-Proprietorship
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4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
(9)
(6)
(7)
10_ Debts of Decedent, Mortgage Liabilities, & liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a}(1.2)
X _(15)
20,207.30 X .045 (16)
X .12 (17)
X .15 (18)
(19)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER~ 'UESTIO SO EVERSE:S1DEAND RECHECK'MlO.TH < <
OFFICIAL USE ONLY
)
1,275.61 ,..._~;
15,688.55
6,660.07
(8) -J
3,416.93
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23,624.23
(11)
(12)
(13)
3,41693
20,207.30
(14)
20,207.30
909.33
909.33
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I t Add
ece en s ample e ress:
STREET ADDRESS Country Meadows of West Shore I, Suite 53
4905 E. Trindle Road
CITY I STATE I ZIP
Mechanlcsburg PA 17055
Tax Payments and Credits:
1. Tax Due (Page 1 Une 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1)
909.33
47.86
Total Credits (A +8 +C)
(2)
47.86
3. InteresUPenally if applicable
D. Interest
E. Penaity
TotallnteresUPenalty (0 + E) (3)
4. If Une 2 is greater than Une 1 + Une 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Une 1 + Une 3 is greater than Une 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
8. Enter the lotal of Une 5 + 5A. This is the BALANCE DUE. (58)
Make Check Payable to: REGISTER OF AGENT
861.47
861.47
~ . '^>
':'S'f<
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; .................................................................... ...... 0 I2SJ
b. retain the right to designate who shall use the property transferred or Its income; ........................ ...... 0 I2SJ
c. retain a reversionary interest; or. ............................... ................................. ..... D 00
d. receive Ihe promise for life of either payments, benefits or care? ............. ................................. 0 I2SJ
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ............................ ...................................................... ..... D 00
3. Did decedent own an "in trust for" or payable upon death bank account orsecurity at his or her death? .............. .. 0 I2SJ
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ................................................................................................ I2SJ 0
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
ying schedules and statements, and to the basi of my knowledge and belief, it is lruB, correct and complete.
of which preparerhas any knowledge,
DATE
1/31/05
ADDRES
PA
ADDRESS
PA 17055
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to orfor the use of the surviving spouse is 3%
[72 PS 89116 (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% [72 P.S. 89116 (a) (1.1) (ii)].
The statute does not exemDt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum 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 Ihe net value of transfers from a deceased child twenty-one 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% 172 P.S. 89116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use at the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 39116(1.2) [72 P.S. 39116(a)(1 I].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 39116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with fhe decedent, whether by blood or adoption.
''''.'~'''''''''.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
. SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
YERGER MARY A.
FILE NUMBER
21 04
1151
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
509.27
Waypoint Bank
Checking Account #100258029
2.
The Herndon National Bank
Super Now Checking Account #1 02-2946
766.34
TOTAL (Also enter on line 5, Recapitulation) $
(it more space is needed, insert additional sheets of the same size)
1275.61
REV""'''''','''.,
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
. SCHEDULE F
JOINTL Y.OWNED PROPERTY
ESTATE OF
YERGER MARY A.
FILE NUMBER
21
04
1151
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S} NAME
ADDRESS
REtA TlONSHIP TO DECEDENT
A. BRUCE A. YERGER
2410 Rye Circle
Mechanicsburg, PA 17055
Son
B
c
JOINTLY -OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number, Attach DATE OF DEATH DECO'S VALUE OF
NUMBER TENANT JOINT deedforjointfy-heldrealeslate. VALUE OF ASSET INTEREST DECEDENfSINTEREST
1. A. 2/98 Lutheran Church Extension 10,617,60 50, 5,308,80
Fund #131876
2. A 2/98 Waypoint Bank 20,759,50 50, 10,379,75
Checking Account #1800024499
TOTAL (Also enter on line 6, Recapitulation) $ 15 688,55
(If more space is needed, insert additional sheets of the same size)
REV,'''",'''''''..
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
. SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
YERGER MARY A
FILE NUMBER
21 04
1151
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY %OF
ITEM INCLUDE THE NAME OFTHETRANSFEREE,ntEIR RELATIONSHIP TO DECEDENT AND THE DA TEOFTRANSFER DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBER ATTACH A COpy OF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST (IFAP?I.ICABLE)
1. The Herndon National Bank 6,357.70 100. 6,357.70
IRA - CD #9000035 - Son, Bruce Yerger, Beneficiary
2 The Herndon National Bank 302.37 100. 302.37
IRA - CD #9000034 - Son, Bruce Yerger, Beneficiary
.
.
TOTAL (Also enter on line 7, Recapitulation) $ 6660.07
(If more space is needed, insert additional sheets of the same size)
""""""'1'""..
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
. SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
YERGER MARY A
FILE NUMBER
21
04
1151
Debts of decedent musl be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. James A Reed Funeral Home - funeral expenses 1,769.50
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
,
Name of Personal Representative (s)
Social Security Number(s} I EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2. Attorney Fees Joseph C. Michetti, Jr. 1,500.00
3. Family Exemption: (If decedent's address is not the same as c1aimanfs, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees 56.00
5. Accountanfs Fees
6. Tax Return Prepare(s Fees
7. Holy Spirit Hospital - medical, patient balance 19.08
8. A T & T Telephone - telephone billings 52.85
9. Verizon - telephone billings 19.50
TOTAL (Also enter on line 9. Recapitulation) $ 3416.93
(If more space IS needed, Insert additional sheets of the same size)
REV-1513 EX'I,*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
FILE NUMBER
YERGER MARY A. ?1 04 11fi1
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9t16 (a)(t.2)]
1. BRUCE A. YERGER Son 1/3
2410 Rye Circle
Mechanicsburg, PA 17055
2. JEFFREY M. YERGER Grandson 1/3
2410 Rye Circle
Mechanicsburg, PA 17055
3. JOEL P. YERGER Grandson 1/3
2410 Rye Circle
Mechanicsburg, PA 17055
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
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, insert additional sheets of the same size)
WILL OF MARY E. YERGER
I, MARY E. YERGER, domiciled and resident of
Jordan Township, Northumberland County, pennsylvania,
declare this to be my Last Will and revoke all other wills
and codicils.
ITEM ONE
I appoint my husband, HARRY A. YERGER, Executor
of this Will to serve without bond in any jurisdiction. If
my husband, HARRY A. YERGER, fails to survive me, ceases to
acu as Executor hereunder, or fails to qualify, I appoint my
son, BRUCE A. YERGER, Substitute Executor in his place to
serve without bond in any jurisdiction.
ITEM TWO
penses be
death.
I direct that
paid as soon
all my just debts and funeral ex-
as conveniently may be after my
'V'.'
ITEM THREE
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I dispose of my estate as follows:
A.
including real
sonal property,
survives me for
of my death.
I give, devise and bequeath my entire estate
property, and tangible and intangible per-
to my husband, HARRY A. YERGER, provided he
a period of thirty (30) days after the date
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B. If my husband,
me or fails to survive me for
after the date of my death, I
estate, as follows:
HARRY A. YERGER, predeceases
a period of thirty (30) days
give, devise and bequeath my
1. A THIRTY-THREE and ONE-THIRD (33 1/3) SHARE of
my estate to my son, BRUCE A. YERGER, per stirpes, and not
per capita; and
2. A SIXTY-SIX and TWO-THIRDS (66 2/3) SHARE of
my estate, to be divided equally among my grandsons, per
stirpes, and not per capita.
ITEM FOUR
If any of my grandsons are under the age of
TWENT~-ONE (21) YEARS at the time they become entitled under
Item Three of this will to a share of my estate, then such
share or shares of the estate shall be transferred by my
Substitute Executor, to my Trustee, BRUCE A. YERGER, and the
monies shall be held, administered and distributed in accor-
dance with the following provision:
1. The Trustee shall divide the Trust Estate into as
many equal shares as there are grandchildren then living,
and children then deceased but leaving issue then living.
Each share shall constitute and be held, administered and
distributed by the Trustee as a separate Trust.
a. One equal share shall be set aside for
the benefit of each of the grandchildren who may
then be living and has not attained TWENTY-ONE
(21) YEARS of age and shall constitute the Trust
Estate of such grandchild's Trust.
b. One equal share shall be set aside for
the benefit of the surviving issue, per stirpes,
and not per capita, of each of the deceased
grandchildren who leave issue then living and has
not attained TWENTY-ONE (21) YEARS of age and
shall constitute the Trust Estate of the Trust
for such issue.
2. The Trustee shall apply and distribute the
net income and principal of the Trust Estate as follows:
a. Expend all of the net income and any
portion of the principal for college or ac-
cumulate the interest and add it to the prin-
cipal until the grandsons attain TWENTY-ONE
(21) YEARS of age at which time the remaining
principal and interest must be distributed to
the grandsons.
3. All of the Trusts provided for herein shall
in 'any event terminate on the death of the last survivor of
all my issue in being at the time of my death.
4. The Trustee, in exerc1s1ng his discretionary
authority with respect to the payment of income or principal
of the Trust Estate to any beneficiary, shall take into con-
sideration any income or other resources available to such
beneficiary from sources outside of this Trust that may be
known to the Trustee. The Trustee may accept as final and
conclusive the written statement of the beneficiary receiv-
ing payment as to the other available income or resources.
The determination of the Trustee with respect to the neces-
sity or advisability ot making payments out of income or
principal to any beneficiary shall be conclusive on all per-
sons howsoever interested in the Trust.
5. No beneficiary or remainderman of any Trust
shall have any right to alienate, encumber, or hypothecate
his or her interest in the principal or income of the Trust
in any manner, nor shall any interest of any beneficiary or
remainderman be subject to claims of his or her creditors or
liable to attachment, execution, or other process of law.
6. The Trustee shall be entitled to compensation
based on a regular schedule of fees for such services in ef-
fect from time to time during the period in which his serv-
ices are performed.
7. The Trustee is authorized to receive addi-
tions to the Trust of any kind of property whatsoever from
sources other than my estate and at any time in the discre-
tion of the Trustee.
8. The Trustee shall determine what is income
and what is principal of each Trust established under this
Witl, and what expenses, costs, taxes and charges of any
kind whatsoever shall be charged against income and what
shall be charged against principal in accordance with the
applicable statutes of the Commonwealth of Pennsylvania as
they now exist and may from. time to time be enacted,
amended, or repealed.
9. No bond for the faithful performance of duties
shall be required of the Trustee.
10. The validity and administration of the Trust
established under this will and all questions relating to
the construction or interpretations of suoh Trust shall be
governed by the laws of the Commonwealth of Pennsylvania.
ITEM FIVE
I authorize my Executor, Substitute Executor,
Trustee and their successors, to exercise the following
powers, in addition to those given by law, to be exercised
in their sole discretion:
1. To retain any real and personal property
which may at any time form part of my estate.
2. To invest and reinvest in any real or
personal property without restriction to
legal investments.
3. To repair, alter, improve or lease, for any
period of time, any real or personal property
and to give options for leases.
4. To sell at public or private sale, for cash
or credit with or without security, to ex-
change or to partition any real or personal
property and to give options for sales or
exchanges.
5. To compromise claims.
6. To make distribution in cash or in kind or
partly in each.
IN TESTIMONY OF WHICH I now sign this Will,
consisting of five (5) typewritten sheets of paper, in the
presence of the witnesses whose names will appear below, and
request that they witness my signature and attest to the ex-
ecution of this Will, this Z)' day of October, 1989.
'd.o,uJ ~. ~ ~ LJ(SEAL)
MARY \j YERGE~ 0
MARY E. YERGER, in our presence, signed this
will. Before she signed it, she declared to us that it was
her will and requested that we act as witnesses to its ex-
ecution. We now, in her presence, and in the presence of
.-
~ther, sign below as witnesses, all on this 2)
~ of ocyober, ~9.
'- l,(,/,L~qr..iding at ~( ~j1,
9~L" IJ.~~. residing at ;2j)#j D~/l4
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT,280601
HARRlSBURG. PA '17125.060'1
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
MICHETTI JOSEPH C JR
921 MARKET ST
TREVORTON, PA 17881
_____n_ told
ESTATE INFORMATION: SSN: 154-05-1551
FILE NUMBER: 2104-1151
DECEDENT NAME: YERGER MARY A
DATE OF PAYMENT: 05/13/2005
POSTMARK DATE: 05/12/2005
COUNTY: CUMBERLAND
DATE OF DEATH: 11/06/2004
NO. CD 005319
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $47.86
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$47.86
REMARKS:
CHECK# 7854
SEAL
INITIALS: JA
RECEIVED BY:
REGISTER OF WILLS
GLENDA FARNER STRASBAUGH
REGISTER OF WillS
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
"':r,lC~"Y'C. """1"- nr NOTICE OF INHERITANCE TAX
BUREAU OF INOIVIIlUA~t:a-~J:U u:-h~t \),APPRAISEHEHT, ALLDllAIlCE DR OISALLDIIANCE
If<lItIIITAHCE TAX DIVISIIlII " OF DEllUCTIONS AND ASSESSHEHT OF TAX
PO lOX 28D601
HARRISBURG PA 11128~a601
?::'/
, ~ . ,~_ .J
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
04-25-2005
YERGER
11-06-2004
21 04-1151
CUMBERLAND
101
-...t R..I ttlld
12: 02
OF>~'i';\\':C:; (~(:',__};:;T
JOSEPH C(J'lICHETTI JRESll
DLUGE & MICHETTI
921 MARKET ST
TREVORTON PA 17881
._._---,-,_..,~----
*'
REV-1541 EX AFP (a3-D5)
MARY
E
I
MAKE CHECK PAYABLE AND REMIT PA~MENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ...
1Il!V-~4,."ft.m.'\"lfJ':lm'.'lmTm.tII!".!Mrtft'l""IIM.m.1WllllMrl\'llf~.'1l'CtW'Dt!r.Drr............. ...
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF YERGER MARY E FILE NO. 21 04-1151 ACN 101 DATE ,04-25-2005
TAX RETUIlN liAS: I X I ACCEPTED AS FILED
I I CHANGED
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. F....Mll Expen_s.lAdII. Costsll1:lsc. Expens.s (Schedule HJ (,)
10. o.bblllort_ U...IllU.lIJ'U...s IScheduI. II 110! .00
11. ToteI _Uons 1111
12. Hat Vel.. of T_ R.turn 1121
13. Charlt...I.'Ilo_r_tal a._sis; Non-.lactlld 9113 Trusts ISchedule JI 1131
I~. Hat V.I.. of Est.t. Subject to T_ II~I
NOTE: I. an .......-nt was i.suedpreviau.1Y. line. 14. 15 and/or 16. 17. 18 ~nd 19 will
r"lBCt .:I.gur.. that include the total ~ ALL raturn. a......d to date.,
ASSESSMENT OF TAX:
15. -...t of Una I~ at Spousal ...t. 1151
16. -...t of Line I~ t-.a.I. .t LI~~CI.ss A r.t. 1161
17. -...t of Line I~ .t Sibling ...ta 1111
18. Aaount of Line I~ t-.a.I. .t CoII.t.raI'CI..s Brat. 1181
19. Prlnel...I T." Due
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..I Est.t. IScheduI. AI
2. Stocks _ Bonds ISchedul. BI
3. Closaly Held Stock'Par_rshlp Int....st I_dul. CI
~. Nort_slNDt.s Rae.lv"'I. ISchedul. 01
5. C.shIBank Deposlt,""HI.... P.rsonal Property ISchedul. EI
6. Jointly _ Property ISchedul. FI
7. T~sf.,.. ISchedul. 8)
8. Total a...t.
.00
III
(2)
131
I~I
151
161
171
.00
.00
.00
1.275.61
15.688.55
6.660.07
181
3,416.93
.00 X
20,207.30 X
.00 X
.00 X
AHIIlIHT PAID
861. 47
DATE
02-07-20 5
IIlIIBER
CD004919
IHTEREST IPEN PAID 1- I
.00
~ PAYMENT MUST BE MADE BY 08-06-2005*.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
. IF PAID AFTER DATE IIIlICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL IHTEREST.
NOTE: T.. Insure prop.r
crlldlt ~~ your account,
-...It raw upper portion
of iIIlsl for-. w1 th your
tSK .......t.
23,624.23
.
.
13.61,. Q~
,20,207.30
: .00.
:20,207.30
00 = .00
045~
12 = , - :00
I
15~
(19)= . 909.33
861. 47
47.86
.00
47.86
I IF TOTAL DlJE IS LESS TIIAH fl, III PAYHEHT IS REllUIRED.
IF TOTAL IIUE IS REFLECTED AS A "CREDIT" ICRI, YOU MY BE DlJE
A REFUND. SEE REVERSE SIDE OF THIS FDRH FOR INSTRUCTIONS.I
BUREAU OF INDIVIDUAL TAKES
ENHERITAMCE TAX Dl~lSIDN
PO BOX 280601
HARRISBURG PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
I:NHERI:TANCE TAX
STATEMENT OF ACCOUNT
*'
REY-1601 EX AFP (03-05)
JU:J 1348
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
05-31-2005
YERGER
11-06-2004
21 04-1151
CUMBERLAND
101
A_t R..,1 tted
MARY
E
JOSEPH C (MidHETTI JR ESQ
DLUGE a MICHETTI
921 MARKET ST
TREVORTON PA 17881
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account# submit the upper portion of this fonm with your tax paynent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ .
................................................................................................................
REV-1607 EX AFP (03-05) ~~~ INHERITANCE TAX STATEMENT OF ACCOUNT KKK
ESTATE OF YERGER MARY E FILE NO. 21 04-1151 ACN 101 DATE 05-31-2005
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAKED ESTATE. SHOWN BELOW
IS A SUHHARY OF THE PRINCIPAL TAK DUE, APPLICATION OF ALL PAY"ENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PRO~ECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 04-25-2005
PRINCIPAL TAX DUE, 909.33
PAYMENTS (TAX CREDITS),
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
02-07-2005 CD004919 .00 861. 47
05-12-2005 CD005319 .00 47.86
TOTAL TAX CREDIT 909.33
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
. IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $I,
NO PAY"ENT IS REQUIRED.
IF TOTAL DUE IS REFLECTEO AS A "CREDIT"' (CRI,
YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS. I
- "-."