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HomeMy WebLinkAbout12-18-13 FAMILY SETTLEMENT AGREEMENT AND FINAL RELEASE IN THE ESTATE OF ELEANOR G. PONZANI KNOW ALL MEN BY THESE PRESENTS,that, WHEREAS,Eleanor G. Ponzani, late of Cumberland County, Pennsylvania, died intestate on April 11, 2013; WHEREAS, letters of administration in the estate of the said decedent were duly issued by the Register of Wills of Cumberland County, Pennsylvania, to the said Administratrix, Licia A. Ponzani hereafter called the personal representative. WHEREAS, the personal representative has gathered the assets of the estate of the said decedent and the assets consist of personal and real property,to a total value as set forth in Exhibit "A", a copy of the Pennsylvania Inheritance Tax Return filed by said personal representative; WHEREAS, the debts and deductions, including the payment of inheritance tax in the said estate are further referenced in Exhibit"A"; WHEREAS,the balance for distribution has been reduced to cash and/or is held in kind and is available for distribution. NOW, THEREFORE, KNOW YE, that I, being the named beneficiary of the decedent, do hereby acknowledge that I have this day had and received from the aforesaid personal representative,' in full satisfaction and payment of all sum or sums of money,legacies,bequests, and devised as are' ' given; devised and bequeathed to me, which amounts I have received this day. AND,I do hereby stipulate that in order to avoid the expense and time involved in the filing of a formal account and schedule of distribution,I agree that no account is necessary and I do hereby agree and consent to distribution being made without the filing of an account and schedule of distribution, the same to be with the same force and effect as if they had been filed and confirmed by the Orphans' Court Division of the Court of Cumberland County. � o ) ` I: r11 s n a m n r-n ,.� C, f'- try _ µ r" cn o GO -n � THEREFORE,I do hereby remise,release,quitclaim and forever discharge the said personal representative, heirs, executor, and administrators and assigns of and from the said estate and from all actions, suits,payments,accounts,reckonings, claims and demands whatsoever for or by reason thereof,or for any other use,matter,cause or thing whatsoever,touching upon the estate of the said decedent, and do further hereby covenant and agree with the aforesaid personal representative,that I will contribute pro-rata, my share of the estate to satisfy any and all claims, demands, suits, or causes of action which may be successfully prosecuted against the said estate or aforesaid personal representative after the signing, sealing and delivery of this family settlement agreement and final release. IN WITNESS WHEREOF, and intending to be legally bound hereby,we have hereunto set r hands and seals lates below indicated. ES � �l 4 Licia A. ni COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND AND NOW, this 184 day of 2013, before me, the undersigned officer, personally appeared Licia A. Ponzani, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument,and acknowledged that she executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. COMMONWEALTH OF PENNSYLVANIA Noa o r} P b c Jennifer S.Lindsay,Notary Notary Public Carlisle Oom,Cumberland county . M Gomml551on Expires Nov.29,2015 r ntpl,peNNSYLVANIA ASSOCIATION OF NOTARIES J 1505610105 REV-1500 U(W-11)tF1'IR OFFICIAL USE ONLY Bu Department of Revenue Penn�syypvaMa County Code Year File Number Bureau 28o6vlduatTaxes INHERITANCE TAX RETURN PO BOX z8o6o1 Harrisburg,PA 17328-o6o1 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1209-22-7530 04/11/2013 110/27/1927 Decedent's Last Name Suffix Decedent's First Name MI Ponzani Eleanor .G ----� (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name ((Suuffix Spouse's First Name _ MI f_� L._ I Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW m 1.Original Return O 2.Supplemental Return O 3. Remainder Return(Date of Death Prior to 12-1382) O 4.Limited Estate O 4e.Future Interest Compromise(date of O 5. Federal Estate Tax Return Required .death after 12.12-82) O 6.Decedent Died Testate O 7.Decedent Maintained a Living Trust 0 8.Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9.Litigation Proceeds Received O 10.Spousal Poverty Credit(Date of Death O 11. Election to Tax under Sec.9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT— THIS SEC71ON MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number David A. Baric, Esquire 1( 17)249-6873 REd1STE_R OF WIL SE ONLY �- First Line of Address -,. !^ r_0 _' O IBadc Scherer LLC Second Une of Address _> 19 West South Street -- _ City or Post Once State ZIP Code " ^DATE FILED,i i/7 t Carlisle PA 17013 Correspondent's e-mail address:dbaric@baricscherer.com Under penalties of perjury.I declare that I have examined this return.Including accompanying schedules and statements,and to the Crest of my knowledge and belief. It Is true,=and complete.Declaralhopq preparer other than the personal representative Is based on all Information of whlch preparer as any knuMedge. SIGNA OF P SON SPONS L OR FILING RETURN / TE 13 Li ADBRESSr 102 Hope Drive, B S r Pennsyl a 17007 SIGNATURE OF PREP E MA R SE ADDRESS / 19 West South Street, Carlisle, Pennsylvania 17013 PLEASE USE ORIGINAL FORM ONLY ' Side 1 L 1505610105 1505610105 J 1505610205 REV-1500 FCC(FI) Decedent's Social Security Number Decedent's Name: Eleanor G. Ponzani 209-22-7530 RECAPITULATION 1. Real Estate(Schedule A). ............................................ 1. ! 2. Stocks and Bonds Schedule B ( ) ........................................ z. 90,384.87 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. 0.00 4. Mortgages and Notes Receivable(Schedule D)........................... 4.F- 0.00 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)....... 5.1 0.00 6. Jointly Owned Property(Schedule F) O Separate Billing Requested ....... 6. 25,329.50 7. Inter-Vvos Transfers&Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 117,499.00 8. Total Gross Assets(total Lines 1 through 7)............................. B. 233,213.37 9. Funeral Expenses and Administrative Costs(Schedule H)................... 9.I 20,642.17 I 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............... 10. 0.00 11. Total Deductions(total Lines 9 and 10)................................. 11.1 20,642.17 1 12. Net Value of Estate(Line 8 minus Line 11) .............................. 12. 212,571.20 13. Charitable and Governmental Bequests/Sec:9113 Trusts for which an election to tax has not been made(Schedule J) ........................ 13. 0.00 14. Net Value Subject to Tax(Line 12 minus Line 13) ........................ 14. 212,571.20 TAX CALCULATION•SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 '- -'----'i (a)(1.2)X.0_ 15. 16. Amount of Line 14 taxable at lineal rate X.0 45 212,571.20 16. 9,565.70 17. Amount of Line 14 taxable I at sibling rate X.12 17. 18. Amount of Line 14 taxable at collateral rate X.15 18. 19. TAX DUE......................................................... 19. 9,565.70 ' 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT p Side 2 L 1505610205 1505610205 J REV-i5ae EX(Fi) Page 3 Fite Number Decedent's Complete Address: DECEDENTS NAME Eleanor G. Ponzani STREETADORESS 102 Hope Drive CITY STATE ZIP Boiling Springs PA 17007 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 9,565.70 2. CreditslPayments A Prior Payments 8,697.00 B.Discount 434.85 Total Credits(A+8) (2) 9,131.85 3. Interest (3) 4. If Line 2 is greater than tine i+Line 3,enter the difference. This is the OVERPAYMENT. Fill In oval on Page 2,Line 20 to request a refund. (4) 5. If Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE (5) 43185 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.......................................................................................... ❑ b. retain the right to designate who shag use the property bansformd or its become.......................................... ❑ c, retain a reversionary Interest....................................................................................................................:........ ❑ E d, receive the promise for life of either payments,benefits or care?...................................................................... ❑ 0 2. if death occurred after Dec.12,1962,did decedent transfer property within one year of death without receiving adequate consideration?.........................................._..........._...............--._............_................ ❑ 3. Did decedent own an'in trust for'or payable-upon-death bank account or security at his or her death?.............. ❑ 0 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a benefx'rary designation? ..........._................................................_................................................... .,.. ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE 0 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)(11)(i)]. For dates of death on or after Jan. 1, 1995, the tax rate Imposed an the net value of transfers to or for the use of the surviving spouse is 0 percent (72 P.S.§9116(a)(1.1)(ri)].The statute does not exempt a transfar 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 decedents lineal beneddaries 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 decedents siblings is 12 percent(72 P.S.§9116(a)(1.3)).A sitting 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-1503 EX+(a-=) Mpennsytvania SCHEDULE B WARTMO[FURVENUE INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER Eleanor G. Ponzani 21-13-0616 All property jointly owned with right of survivorship must he disclosed on Schedute F. rrEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. :Aberdeen Asia Bond Fund 9,335.00 2 'Loomis Sayles Bond Fund 9,869.00 3 Vanguard PA Long-Term Tax Exempt 35,430.00 4 PIMCO All Asset All Authority Fund 26,833.00 5 Prudential Financial Inc.Acct.#C0009663703 3,112.56 6 Prudential Financial Inc.Acct.#C0029498890 2,882.00 7 Alcoa,Inc.351.36 shares at$8.32 2,923.31 TOTAL(Also enter on Line 2, Recapitulation) $ 90,384.87 If more space is needed,Insert additional sheets of the same size REV-15aS E%+(oi-1D) ffpennsytvania SCHEDULE F DEPARTMENT ANCE OF REVENUE ,JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Eleanor G. Ponzani 21-13-0616 If an asset became jointly owned within one year of the decedent's date of death,it must be reported on Schedule G. SURVIVING JOINT TENANT(5)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A•Licia A.Ponzani -102 Hope Drive daughter Boiling Springs, Pennsylvania 17007 a. C. JOINTLY OWNED PROPERTY: IETIER DATE DESCRIPTION OF PROPERTY %OF DATE Of DEATH - ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSMUTION AND BANK ACCOUNT NUMBER OR SIMHAR DATE OF DEATH DECEDENT'S VALUE OF NUMBER TENANT JOINT IDENTHYING NUMBER,ATTACH DEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. A. .11101/99 ::PNC Bank Checking Acct #1134038332 43,659.00- 50 21,829.50 2. - A. X04/01/02 .Clearview Federal Credit Union Acct.#0010417000 0000 557.00 50 278.50 3. - A 04/01/02 'Clearview Federal Credit Union Acct#00104170000025 3,331.00 50 1,665.50 4. A ,04101102 .PmdentialFinancial 3,112.00 50 1,556.00 TOTAL(Also enter on Line 6, Recapitulation) $ 25,329.50 If more space is needed,use additional sheets of paper of the same size. REV-1510 EX+(08-09) pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Eleanor G. Ponzani 21-13-0616 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE INf1ME THE NOMEANSFE.TRANSFEREE,THEIR WE DEED M 10 DECEDENT MATE AND NUMBER ME DATE OF TRANSFER.ALrAQ1ACOPY OF THE DH-0r-0R AELL MATE. VALUE OF ASSET I INTEREST (IFAPAUfABUi) . VALUE 1. F&M Trust Money Market 120,499.00. 100 3,000.00 117,499.00 Licia Ponzani,daughter,opened September,2012 TOTAL(Also enter on Line 7,Recapitulation) $ 117,499.00 If more space is needed,use additional sheets of paper of the same size. REV-1511 Ex+(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Eleanor G. Ponzani 21-13-0616 Decedent's debts must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Hoffman Roth Funeral Home 3,374.00 2. Greenwood Memorial 1,335.00 3. Father Dwight(last dies) 50.00 4. La Cucina Catering(funeral food) 1,546.02 5. Kim Christman(funeral food) 150.00 6. Msgr.Gaston 125.00 7. :St.Margaret Mary Catholic Church 75.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: 0.00 Name(s)of Personal Representative(s) None Street Address city State ZIP Year(s)Commission Paid: Z. Attorney Fees: 3. Family Exemption:(If decedent's address Is not the same as claimant's,attach explanation.) 7,900.00 Claimant Licia A. Ponzani Street address 102 Hope Drive city Boiling Springs State PA zip 17007 Relationship of Claimant to Decedent daughter 4. Probate Fees: 383.50 5. Accountant Fees: 5. Tax Return Preparer Fees: 7. The Sentinel(legal advertising) 168.30 8. Cumberland Law Journal (legal advertising) 75.00 9. Paul Dalkey,MD 24.00 10. LL Bean 32.80 it. Cardin Miller 12.00 ....:...:«..,.«..«.,,..SEE ATTACHED SHEET,=,,,,,,,,,,,,,,,,«........ ... ,,..,,.«,...,....,,,.... TOTAL(Also enter on Line 9, Recapitulation) $ 20,642.17 If more space is needed,use additional sheets of paper of the same size. Estate of Eleanor G. Ponzani Estate#21-13-0616 SCHEDULE H CONTINUED 11. Old Navy Visa $ 502.00 12. Bank of America Visa $ 453.45 13. Pa Department of Revenue $ 6.00 14. AMEX $ 776.03 15. Thomwald Home $3,587.65 16. Carlisle Physicians Services 33.31 Total: $5,358.44