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Home My WebLink About02-0383KERWIN & KERWIN ATTORNEYS AT LAW 4245 ROUTE 209 ELIZABETHVILLE, PENNSYLVANIA 17023 (717) 362-3215 (717) 896.9089 FAX (717) 362-4459 E-mail kkl@epix.net Please Reply To: ~I ELIZABETHVILLE OFFICE [] HARRISBURG OFFICE GOVERNORS' ROW 27 NORTH FRONT STREET HARRISBURG, PENNSYLVANIA 17101 (717) 238-4765 FAX (717) 238-8455 April 11, 2002 237 UNION STREET MILLERSBURG, PA 17061 (717) 362-3215 549MAIN STREET LYKENS, PA17048 (717) 453-7422 PATRICK E. KERWIN (1913-1987) GREGORY M. KERWIN TERRENCE J. KERWIN JOSEPH D. KERWIN HOLLY McCLURE KERWIN Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013-3387 Re: Estate of Marie E. Kolva Date of Death: 01/25/2002 No Letters Dear Sir or Madam: Please f'md enclosed herewith a check payable to the Register of Wills, Agent in the amount of $3,600.00 as a payment on account with respect to the above-captioned decedent. I have also enclosed an estate information sheet. Would you kindly issue a receipt for the payment and return it to me in the enclosed, stamped, self-addressed envelope? As always, thank you for your help. GMK:bmk Enclosures Ve. ry truly yours, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 001062 KERWlN GREGORY ESQ EAST MAIN ST RRO1 BOX 566 ELIZABETHVILLE, PA 17023-9765 ESTATE INFORMATION: SSN: 200-10-1777 FILE NUMBER: 2102-0383 DECEDENT NAME: KOLVA MARIE E DATE OF PAYMENT: 04/1 2/2002 POSTMARK DATE: 04/11/2002 COUNTY: CUMBERLAND DATE OF DEATH: 01/25/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 83,600.00 REMARKS: TOTAL AMOUNT PAID' GREGORY KEWlN ESQUIRE $3,600.00 SEAL CHECK# 1338 INITIALS: AC RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS October 22, 2002 Law Offices of Kerwin & Kerwin 4245 Rt.209 Elizabethville, Pa. 17023 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 Telephone (717) 787-3930 FAX (717) 772-0412 Dear Mr Kerwin: Re: Estate of Marie E. Kolva File Number 2102-0383 This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. The return must be filed with the Register of Wills on or before April 25,2003. Because Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s) will be granted that would exceed the maximum time permitted. ...................... Jeffre¥'Hotlenbush,;~Suporvisor Document Processing Unit Inheritance Tax Division KERWIN & KERWIN ATTORNEYS AT LAW 4245 ROUTE 209 ELIZABETHVILLE, PA 17023 (717) 362-3215 (717) 896-9089 FAX (717) 362-4459 E-maih kkl@epix.net Please Reply To: ~ ELIZABETHVILLE OFFICE fi HARRISBURG OFFICE GOVERNORS' ROW 27 NORTH FRONT STREET HARRISBURG, PA 17101 (717) 238-4765 FAX (717) 238-8455 March 31, 2003 PATRICK E. KERWIN (1913-1987) GREGORY M. KERWIN- GMK@Kerwlnlawfinn.com TERRENCE J. KERWIN. KK@Kerwinlawfirm.com JOSEPH D. KERWIN - JDK@Kerwinlawfirm.com HOLLY McCLURE KERWIN - KK@Kerwinlawfirm.com Register of Wills of Cumberland County Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013-3387 The Estate of Marie E. Kolva - NO LETTERS Pennsylvania Department of Revenue File No. - 2102-0384-- Dear Sir or Madam · Please find enclosed herewith for filing in your office the original and one copy of a Pennsylvania Inheritance Tax Return with respect to the above matter. Also enclosed is a check to cover the filing fee. Would you kindly time stamp the third copy which is marked file copy and return it to me along with the receipt for filing the same in the enclosed stamped, self-addressed envelope? As always, thank you for your help. GMK:mlb Very truly yours, M. KERWIN Enclosures REV-1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 D E C E D E N REV-1500 NHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Kolva Marie E DATE Of DEATH (MM-DD-YEAR) 0 Z~/~,,~8 0 2 DATE OF BIRTH (MM-DD-YEAR) 09/14/1917 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) T 1. cAPB 4. HpRL EpIO 6. CRAc KOTK ES E~]9. OFFICIAL USE ONLY FILE NUMBER COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 200-10-1777 REGISTER OF WILLS SOCIAL SECURITY NUMBER Co" Odginal Return 2. Supplemental Return 3. Remainder Return pn f h Limited Estate · ~'i¢[~lr~c~t§r§~~ Compromise (date of death after 12-12- Federal Estate Tax Return Decedent Died Testate BeqaiJ'edt Maintained a Living Trust i 8. Total Number of Safe Depo (Attach copy of Will) (¢ltl~ohE~:)py of Trust) Litigation Proceeds Receivedl 110. spousa~ Poverty Credit ~ 11. Election to tax under Sec. 9 ¢:kS~f death between 12-31-91 and 1-1-95) (Attach Sch O) R E C A P I T U L A T I O N C O M TU" T I 0 N NAME COMPLETE MAILING ADDRESS Gregory M. Kerwin, Esquire FIRM NAME (If Applicable) 4245 Route 209 Kerwin & Kerwin Elizabethville, PA 17023 TELEPHONE NUMBER 717/362-3215 .. 1 Real Estate (Schedule A) (1) 2Stocks and Bonds (Schedule B) (2) 3Closely Held Corporation, Partnership or (3) Sole-Proprietorship 4Mortgages & Notes Receivable (Schedule D) (4) 5Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6Jointly Owned Property (Schedule F) (6) Deparate Billing Requested 7Jnter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8.Total Gross Assets (total Lines 1-7) 9Funeral Expenses & Administrative Costs (Schedule H) (9) 10;)ebts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 1 frotal Deductions (total Lines 9 & 10) l~Net Value of Estate (Line 8 minus Line 11) N0ne None None None None 86,793.36 None 6 , 925.90 396.97 OFFICIAL USE ONLY (6) 86,793.36 (11) 7,322.87 (12) 79,470.49 13Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) l~let Value Subject to Tax (Line 12 minus Line 13) (14) 79,470.49 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 79,470.49 150.mount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) 16Amount of Line 14 taxable at lineal rate 17Amount of Line 14 taxable at sibling rate ll~mount of Line 14 taxable at collateral rate 19Tax Due x .o 0 (is) 0.00 x .o 45 (16) 3,576.17 x .12 (17) 0.00 X .15 (18) 0.00 (19) 3,576.17 Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 4905 Trindle Road Mechanicsbur~ STATE ZiP PA Tax Payments and Credits: 1.Tax Due (Page 1 Line 19) 2Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3,600.00 178.81 17050 Total Credits ( A + B + C ) (1) 3,576.17 (2) 3,778.81 3Jnterest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E) (3) 0.00 4Jf Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT, Check box on Page 1 Line 20 to request a refund (4) 202.64 5Jf Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (SA) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ......................... ~ ~ b. 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, benefits or care? ................... 2If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................ ~-] [~] 3Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............................................. ~] [~] 4Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this retum, 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. SIGNATURE O/~ERSON RESPONSIBLE FOR FILING RETURN Susan E. Burr is // ~/ ~/~ , 825 Apoletree Lane ~TU~~ -~-"[~~R~T~E~THAN~E~NT~IV~-- ~e~ & ~e~ { J ZO -- I / 4245 Route 209 su~iving s~use is 3% [72 P.S. 9116 (a) (1.1) (i)]. For dates of death on or deer Janua~ 1, 1995, the ~x rate impos~ on the net value of transfem to or for the use of the sullying spouse is 0% [72 P.S. 9116 (a) (1.1) (ii)]. The s~tute does not exempt a transfer to a su~iving s~use from tax, and the statuto~ requirements for disclosure of assets and filing a t~ return are still applicable even if the su~iving spouse is the only beneficial. For dates of death on or a~er July 1, 2000: The ~x rate im~s~ on the net value of transfem from a d~eas~ child ~en~-one yearn of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of ~e child is 0% [72 P.S. 9116 (a) (1.2)]. The tax rate impos~ on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2) [72 P.S. 9116(a)(1)]. The ~x rate im~s~ on the net value of tmnsfem to or for the use of the d~edent's siblings is 12% [72 P.S. 9116(a)(1.3)]. A sibling is define, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by bl~ or adoption. Copy~ght (c) 2000 fo~ soEware only ~e Lackner Group, Inc. Fo~ ~V-1500 EX (Rev. 6-00) REV-1509 EX + (1-97) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Marie E Kolva SS# 200-10-1777 01/25/2002 FILE NUMBER 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 RELATIONSHIP TO DECEDENT A. Susan E. Burris Daughter Cynthia A. Kerr C. Sandra M. Sheehy 825 Appletree Lane Mechanicsburg, PA 17050 104 St. Martins Road Cherry Hill, NJ 08002 Daughter JOINTLY-OWNED PROPERTY: LE-I-I'ER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Include name ~ financial institution and bani DATE OF DEATH DECD'S VALUE OF account number or similar identifying numbel NUMBER TENANT JOINT Afach deed for jointly-held mai est~e. VALUE OF ASSET INTEREST DECEDENT'S INTERE~ 1 A 06/01/86 12 U. S. Savings Bonds 8,421.24 50.00% 4,210.62 07/01/92 Bonds see list attached 2 B 06/01/92 1 U.S. Savings Bond 175.36 50.00~ 87.68 3 C 09/01/86 2 U.S. Savings Bonds 2,546.40 50.00Z 1,273.20 4 A 01/01/67 Checking Account #10001584 39,394.85 50.00~ 19,697.43 at Mid Penn Bank, 349 Union St., Millersburg, PA 5 A 05/22/89 Savings Account #10002247 112,871.25 50.00~ 56,435.63 at Mid Penn Bank Millersburg, PA 6 A 01/01/90 54 shares Mid Penn Bancorp 1,080.00 50.00~ 540.00 Common Stock 7 A 01/06/83 Checking Account 9,097.59 50.00~ 4,548.80 1602579305 at Community Banks, Millersburg, PA TOTAL(Alsoenteronline6, R~apitulation) $ 86,793.36 (If more space is needed insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1509 EX (Rev. 1-97) REVo1511 EX + (1-97) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Marie E Kolva SS¢~ 200-10-1777 01/25/2002 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT FILE NUMBER 5. 6. 7. :UNERALEXPENSES: John Shultz Funeral Home Lykens, PA 17048 bill ~,DMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney's Fees Kerwin & Kerwin Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Register of Wills, Reserved State Zip filing Inheritance Tax Return for closing costs 6,000.90 850.00 25.00 50.00 TOTAL (Also enter on line 9, Recapitulation) $ 6,925.90 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc, Form RI~V-1511 EX (Rev. 1-97) REV-1512 EX + (1-97) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Marie E Kolva SS~ 200-10-1777 01/25/2002 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 2 3 4 I.R.S. income tax owed Camp Hill Fire Company - ambulance bill West Shore Ambulance - bill West Shore Ambulance - bill 244.00 37.93 75.27 39.77 TOTAL (Also enter on line 10, Recapitulation) $ 396.97 (If more space is needed, insert additional sheets of the slime size) Copyright (c) 1996 form software only CPSystems, inc. Form R I~V- 1512 EX (Rev. 1-97) REV-1513 EX + (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Marie E Kolva SS~) 200-10-1777 01/25/2002 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE FILE NUMBER I1. FAXABLE DISTRIBUTIONS [include outdght spousal distributions, and tmnsfem under S~. 9116(a)(1.2)] Susan E. Burris 825 Appletree Lane Mechanicsburg, PA 17050 Cynthia A. Kerr 104 St. Martins Road Cherry Hill, NJ 08002 Sandra M. Sheehy Philadelphia, PA Daughter Daughter Daughter 1/3 of Estate 1/3 of Estate 1/3 of Estate ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 181 AS APPROPRIATEr ON REV 1500 COVER SHEET ~ION-TAXABLE DISTRIBUTIONS: ~,. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 3. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only Tr~e Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIOUAL TAXES DEPT. 280601 HARRISBURG, PA 17128~0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 001062 KERWIN GREGORY ESQ EAST MAIN ST RRO1 BOX 566 ELIZABETHVILLE, PA 17023-9765 ESTATE INFORMATION: SSN: 200-10-1777 FILE NUMBER: 21 02-0383 DECEDENT NAME: KOLVA MARIE E DATE OF PAYMENT: 04/12/2002 POSTMARK DATE: 04/11/2002 COUNTY: CUMBERLAND DATE OF DEATH: 01/25/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $3,600.00 TOTAL AMOUNT PAID: $3,600.00 REMARKS: GREGORYKEWIN ESQUIRE SEAL CHECK//1338 INITIALS' AC RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS TAXPAYER October 22, 2002 Law Offices of Kerwin & Kerwin 4245 Rt.209 Elizabethville, Pa. 17023 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPARTMENT 280601 HARRISBURG, PA 17128-0601 Telephone (717) 787-3930 FAX (717) 772-0412 Dear Mr Kerwin: Re: Estate of Marie E. Kolva File Number 2102-0383 This is in response to your request for an extension of time to file the Inheritance Tax Return for the above estate. In accordance with Section 2136 (d) of the Inheritance and Estate Tax Act of 1995, the time for filing the return is extended for an additional period of six months. This extension will avoid the imposition of a penalty for failure to make a timely return. However, it does not prevent interest from accruing on any tax remaining unpaid after the delinquent date. The return must be filed with the Register of Wills on or before April 25,2003. Because Section 2136 (d) of the 1995 Act allows for only one extra period of six (6) months, no additional extension(s) will be granted that would exceed the maximum time permitted. Jeffrey Hollenbush, Supervisor Document Processing Unit Inheritance Tax Division Redemption Date: 1/2002 Serial Number Denom. Series R80200708EE M157721847EE MT0863250EE M64901506EE M45725126EE M45725125EE M43054841EE M43054840EE M43054839EE M43054838EE M27978425EE M15721846EE D29301870EE C634246901EE C345800447EE Inventory 1 Accrual Bonds $200 $1 o00 $1 ooo $1 ooo $1 ooo $1 ooo $1 ooo $1 ooo $1 ooo $1 ooo $1 ooo $1 ooo ;500 ;100 ;100 Issue Date Value EE 6/1992 $175.36 EE 9/1986 $1,273.20 EE 3/1998 $599.60 EE 3/1995 $696.80 EE 7/1992 $876.80 EE 7/1992 $876.80 EE 5/1991 $930.40 EE 5/1991 $930.40 EE 5/1991 $930.40 EE 5/1991 $930.40 EE 5/1989 $1,036.80 EE 9/1986 $1,273.20 EE 5/1991 $465.20 EE 3/1998 $59.96 EE 5/1992 $87.68 Interest $75 36 $773 20 $99 60 $196 80 $376 80 $376 80 $430 40 $430 40 $430 40 $430 40 $536.80 $773.20 $215.20 $9.96 $37.68 Yield Next Final To Date Accrual Maturity 6 00% 6 33% 4 8O% 5 17% 6 00% 6 00% 6 00% 6 00% 6 00% 6 00% 5 92% 6 33% 6.00% 4.80% 6.00% 6/2002 6/2022 3/2002 9/2016 2/2002 3/2028 3/2002 3/2025 7/2002 7/2022 7/2002 7/2022 5/2002 5/2021 5/2002 5/2021 5/2002 5/2021 5/2002 5/2021 5/2002 5/2019 3/2002 9/2016 5/2002 5/2021 2/2002 3/2028 5/2002 5/2022 Not eligible for payment (purchase price) 2 = Matured (exchangeable for HH) Possibly eligible for U.S. Savings Bond Education Benefit Program. 3ee footnotes on Inventory Summary page 3 = Matured (not exchangeable) Redemption Date: 1 2002 Accrual Bonds Pre-January 1990 Issue Dates: January 1990 and Later Issue Dates: Current Income Bonds Inventory Totals Inventory 1 Inventory Summary Number Inventory Redemption of Bonds Value Value Interest 3 $3,583.20 $3,583.20 $2,083.20 12 $7,559.80 $7,559.80 $3,109.80 * 15 $11,143.00 $11,143.00 $5,193.00 o $o.oo $o.oo $o.oo 15 $11,143.00 $11,143.00 $5,193.00 Footnotes * Proceeds from Series EE & I Savings Bonds with issue dates beginning January 1990 may be eligible for special tax exemption when used for post-secondary education. For further information concerning the benefits and restrictions that apply, please contact the Internal Revenue Service. 1 These bonds are not eligible for payment within 6 months of their issue date. 2 These bonds have reached final maturity and will earn no additional interest. They can be exchanged for HH Bonds within a year of their final maturity date. 3 These bonds have reached final maturity and will earn no additional interest. They are not eligible for exchange for Series HH Bonds since they have been held over a year past their final maturity date. 2 Main Office: 349 Union Slreet Millersburg PA 17061 (717) 692-2133 (717) 896-3140 We're Your Neighbors at MID PENN 'BANK www. rnidpennbank, corn April 3, 2002 Office Locations: 2 E Main Street P.O. Box R Elizabethville PA 17023 (717) 362-8147 School Road Dalmatia PA 17017 (570) 758-2721 545 E Grand Avenue Tower City PA 17980 (717) 647-2157 7-9 E Main Street Tremont PA 17981 (570) 695-3358 4098 Derry Street Harrisburg PA 17111 (717) 558-2144 Halifax Shopping Plaza 3763 Peters Mtn. Road Halifax PA 17032 (717) 896-8258 1001 Peters Mtn. Road Dauphin PA 17018 (717) 921-8899 4622 Carlisle Pike /lechanicsburg PA 17055 (717) 761-2480 550 Main Street Lykens PA 17048 (717) 453-7185 2615 N. Front Street Harrisburg PA 17110 (717) 233-7380 Kerwin & Kerwin Attorneys at Law 4245 Route 209 Elizabethville, PA 17023 Re-' Estate of Marie E. Kolva SSN: 200-10-1777 Date of Death: January 25, 2002 Dear Mr. Kerwin: In response to your recent letter requesting information on the accounts of Marie E. Kolva, I have accumulated the necessary data below: Account #: 10001584 - Checking Account - Personal Now Date Opened: January 1, 1967 Account Name: Marie E. Kolva Balance DOD: $39,392.35 Balance Accrued Interest DOD: $2.50 Total DOD Balance: $39,394.85 Joint Ownership Name: Marie E. Kolva Susan E. Burris Date Joint Ownership Established: January 1, 1967 Account #: 10002247- Savings Account Date Opened: May 22, 1989 Account Name: Marie E. Kolva Balance DOD: $112,871.25 Balance Accrued Interest DOD: $130.25 Total DOD Balance: $113,001.50 Joint Ownership Name: Marie E. Kolva Susan E. Burris Date Joint Ownership Established: May 22, 1989 Member FDIC Estate of Marie E. Kolva (Cont.) Marie Kolva also had a Safety Deposit Box with this financial institution that was opened on October 26, 1948. Joint Ownership was established on October 3, 1985 in the names of Marie E. Kolva and Susan E. Burris. If you have any questions, please call me at 717-692-2133. Sincerely, Banks RE: Marie E. Kolva Estate DATF OF DF~411t: January .25, 2002 Dear Sir: Enclosed please find a copy of the information requested on the above mentioned individual's accounts.' The information furnished is on the date of death, unless otherwise noted. If you have any questions regarding the given information, please feel free to contact me. Sincer~ly, ~~n/i t y Banks Bookkeeping Department P.O. Box 350 · Millersburg, PA 17061 Phone 1-800-331-8362 Banks ACCOUNT NUMBER(S) TYPE OF ACCOUNT ~ATE OPENED PRINCIPAL BALANCE ACCRUED' INTEREST TILL DATE OF DEATH BALANCE AT DATE OF DEATH HATURITY DATE ACCOUNT OWI~ERSHIP NA~ME OF ,.1OINT OWNER, iF ANY DATE ,.loIlcr' OWNERSHIP t~S ESTABLISHED INTEREST. DATE P.O. Box 350 · Millersburg, PA 17061 Phone 1-800-331-8362 KERWIN 8___.8 KERWlN ATTORNEYS AT LAW 4245 ROUTE 209 ELIZABETHVILLE, PENNSYLVANIA 17023 REGISTER OF WILLS CUMBERLAND COUNTY COURTHOUSE 1 COURTHOUSE SQUARE CARLISLE, PA 17013-3387 I,,,[il,,,lll,,,,,,tl,,ll,,,ll,,,Ihl,h,,,I,i,,hlh,h,o,I BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 GREGORY M KERWIN ESQ KERWIN & KERWIN 4245 RT 209 ELIZABETHVILLE PA 17025 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX RO~/%~:. ,_ E~TE OF KOLVA MARIE DATE OF DEATH 01-25-2002 FILE '03 HAY 16 ~0~ CUMBERLAND ACN 101 I Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS '"~ REV-1547 EX AFP C01-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF KOLVA MARIE E FILE NO. 21 02-058:5 ACN 101 DATE 05-12-200:5 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN I. Real Estate CSchedule A) CI) 2. Stocks and Bonds (Schedule B) C2) S. Closely Held Stock/Partnership Interest CSchedule C) CS) 4. Mortgages/Notes Receivable CSchedule D) 5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers CSchedule G) C7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses CSchedule H) C9) 10. Debts/Mortgage Liabilities/Liens CSchedule I) C10) II. Total Deductions 12. Net Value of Tax Return .00 .00 .00 .00 .00 86 ~ 79:5. :56 .00 C8) 6,925.90 :596.97 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 13. 14. NOTE: ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate ClS) 16. Amount of L/ne 14 taxable at Lineal/Class A rate C16) 17. Amount of Line 14 at Sibling rate C17) 18. Amount of L/ne 14 taxable at Collateral/C/ass B rate CIS) 19. Principal Tax Due TAX CREDITS PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID C-) 04- 11-2002 CDO010&2 178.81 86,79:5.36 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. AMOUNT PAID 3,600.00 reflect figures that Include the total of ALL returns assessed to date· · O0 x O0 = 79,470.49 x 045 = · O0 x 12 = · O0 x 15 = C19)= .00 .00 5,576.17 .00 .00 5,576.17 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 3,778.81 202.64CR .00 202.64CR ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CA), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) Charitable/GovernmentaI Bequests; Non-elected 9115 Trusts CSchedule J) Net Value of Estate Subject to Tax (14) 79,470.49 If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will (11) (12) 79,470 BUREAU OF INDIVIDUAL TAXES ZNHERTTANCE TAX DTVTSTOH DEPT. 280601 HARRTSBURG.. PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT GREGORY M KERWIN ESQ KERWIN & KERWIN qZq5 RT 209 ELIZABETHVILLE JUN 30 ~:i DATE 06-09-2005 ii~ ESTATE OF KOLVA DATE OF DEATH 01-25-2002 FILE NUMBER 21 02-0585 ~8:0~OUNTY CUMBERLAND ACN 101 · I Amount Remitted I MARIE MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit to your account`, submi~c ~he upper port/on of ~chis fore w/th your tax payment. CUT ALONG THIS L'rNE ~-* RETA'rN LOWER PORTZON FOR YOUR RECORDS *~ REV-1607 EX AFP (01-03) ~ ZNHER'rTANCE TAX STATEHENT OF ACCOUNT ~ ESTATE OF KOLVA MARIE E F'rLE NO. 21 02-0585 ACN 101 DATE 06-09-200~ THTS STATEMENT TS PROVTDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHO#N BELO# 'rs A SUMMARY OF THE PR/NC/PAL TAX DUE., APPL'rCATTON OF ALL PAYMENTS., THE CURRENT BALANCE, AND`, .rF APPL/CABLE`, A PROJECTED INTEREST F/GURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-05-2005 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): $,576.1; PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 0q-11-2002 05-22-2005 CD001062 REFUND 178.81 .00 5,600.00 202.6q- ZF PAID AFTER THIS DATE`, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. { ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), TOTAL TAX CREDIT 3,576.17 BALANCE OF TAX DUE .00 ZNTEREST*'AND'PEN. .00 TOTAL DUE .00 YOU MAY BE DUE A REFUND. SEE REVERSE S/DE OF TH/S FORM FOR ZNSTRUCT'rONS. )