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HomeMy WebLinkAbout07-03-14 (3) ---I REV-1500 EX(02-11) 1505610143 PA Department of Revenue OFFICIAL USE ONLY p Pennsylvania county ca» rem FftNUmber Bureau of Individual Taxes on..mravrm.nv,vr PO BOx.290601 INHERITANCE TAX RETURN 21 Harrisburg,PA 17128-0801 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 12 29 2012 01 30 1924 Decedent's Last Name Suffix Decedent's First Name MI KISSINGER SARA A (If Applicable)Enter Surviving Spouse's information Below Spouse's Last Name Suffix Spouse's First Name M7 Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Return [] 2. Supplemental Return 3. Prior der Return(Date of Death 0 4, Limited Estate 48.Future ImeRnt ca"Pran>fae S. Federal Estate Tax Return Required (date of death Ole,12.12-82) Cg e, Dxddent Died Testate ❑ T D&WUrnI MelMeimd a twig Tsui __,_,_ e. TDWI Number of Sale Deposit Boxes {Attach Copy of will (Adam Copy N Trusty t3 9, Litigation Proceeds Received (] 10.Spousal Poverty Credit(Date of Death t3 11.Election to tax under See.9113(A) between 12.31-91 and 1.1-95) (Attach Schedule 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED,ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number TERRENCE J KERWIN 717 362 3215 REGISTER WILLS USEJINLY= rn O _ tTt G'o First Line of Address co ro p 4245 STATE ROUTE 209 = rr n1 r�rt a Second Line of Address " Ca CD "1T D'ATLED ti n City or Post Office State ZIP Code r— ELIZABETHVILLE PA 17023 t3 o ra Correspondent's e-mail address: tjk @kerwin lawflrm.com Under penalties of perjury,I declare that 1 have examined this return.including accompanying schedules and statements,and to the best of my knowledge and belief, It is true,conect and complete.Declaration of preparer other than the personal representative is based on all Information of which preparer has any knowledge. IG U N ESPON!SjI( MIN'GE,TURN Kimberly Arthur-Tressier DATE Trust Officer t�� s7' DI� ADDRESS Mid P nn ank 349 Union Street, Millersburg, PA 17061 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE Lf^„�a I,�/1!) y, Terrence J Kerwin 6f�5�alc7/4 ADDRESS Kerwin Kerwin, LLP 4245 State Route 209, Elizabethville,PA 17023 Side 1 1505610143 1505610143 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Nerve: - KISSINGER, SARA A. - - - RECAPITULATION - - 1. Real Estate(Schedule A).......................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................... 2. 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C).......... 3. 4. Mortgages&Notes Receivable(Schedule D).......................................................... 4. 116 , 454 . 13 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)................ S. 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested............: 7. 8, Total Gross Assets(total Lines 1 through 7).......................................................... 8. 116 , 4 5 4 . 13 12 , 695 . 67 9. Funeral Expenses and Administrative Costs(Schedule H)..................................... 9. 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................. 10. , 11. Total Deductions(total Lines 9 and 10).................................................................. 11. 12 695 . 67 1 2. Net Value of Estate(Line 8 minus Line 1 1).................:........................................... 12. 103 , 7 5 B . 46 13. Charitable and Governmental BequeststSec 9113 Trusts for which 49 , 2 1 2 . 54 an election to tax has not been made(Schedule J)................................................. 13. 14. Net Value Subject to Tax(Line 12 minus Line 13)......................... 54 , 545 . 92 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 16. 17. Amount of Line 14 taxable 17. at sibling rate X .12 18. Amount of Line 14 taxable 5 4 , 545 . 9 2 18. 8 , 181 . 8 9 at collateral rate X .15 19. TAX DUE..................... ........................................................................................ 19. 8 , 181 . 8 9 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 1505610243 J REV-1500 EX Page 3 File Number 21 Decedent's Complete Address: DECEDENT'S NAME Kissinger, Sara A. STREET ADDRESS 770 Poplar Church Road CITY STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 8,181.89 2. Credits/Payments A. Prior Payments B. Discount Total Credits(A +8) (2) 0.00 3. Interest (3) 183.83 4. If line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2;Line 20 to request a refund 5. If Line i +Line 3 is greater then Line 2,enter the difference. This is the TAX DUE. (5) 8,365.72 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;............... 8 % c. retain a reversionary interest;or—,............................................................................................................ 8 d. receive the promise for life of either payments,benefits or care?.............................................................. x 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receivingadequate consideration?....................................................................................................................... ❑ 1 Did decedent own an'in trust far" or payable upon death bank account or security at his or her death?......... ❑ Q 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?...--.............................................................................................................. ❑ n 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)(1)). For dates of death on or after Janus rryy 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)(8)). 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 retturn 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 YYears 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.&G9116((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 bloo�or adoption. ; j pennsylvania SCHEDULE E DEPARTMENT TAX REVENUE RETURN INHERITANCE TAX RET CASH, BANK DEPOSITS AND MISC. RESIDENT DECEDENT PERSONAL PROPERTY FILE NUMBER ESTATE OF Kissinger, Sara A. 21 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 DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 The Gratz Bank Savings Account#2025658 8,136.20 2 Mid Penn Bank Checking Account#XX0298 107,702.12 3 Refund -Golden Living Center 611.81 4 Refund - Highmark Presciption Drug Plan 4.00 TOTAL(Also enter on Line 5, Recapitulation) 116,454.13 REV-1511 Ex-(10-09) pennsylvania SCHEDULEH DEPARTMENT OF REVENUE FUNERAL E)CPENSES AND INHERITANCE RESIDENT DTADRETURN wMIR�IICTOATNECOM RESIDENT DECEDENT fYJ1�0��N ��I"� FILE NUMBER ESTATE OF Kissinger, Sara A. 21 Decedent's debts must be reported on Schedule I. ITEM AMOUNT NUMBER FUNERAL EXPENSES: DESCRIPTION A. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Kimberly Arthur-Tressler 5,822.71 Street Address Mid Penn Bank, 349 Union Street city Millersburg State PA Zip 17061 Year(s)Commission Paid 2013 2. Attorneys Fees Kerwin & Kerwin, LLP--Terrence J. Kerwin 5,822.71 3. Family Exemption: (if decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 353.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7, Other Administrative Costs I Cumberland Law Journal - Estate Notice 75.00 See attached 621.75 TOTAL(Also enter on line 9, Recapitulation) 12,695.67 Schedule H Funeral EVerses& COMMONWEALTH T PENNSYLVANIA dMn�„^��� INHERITANCE TAX RETURN f'1u IJYPYVG�/lA1J RESIDENT DECEDENT FILE NUMBER ESTATE OF Kissinger, Sara A. 21 2 The Sentinel - Estate Notice 232.02 3 Subscribing Witness Fee 25.00 4 Alixa RX- pharmacy bill 196.73 5 Register of Wills - Releases 25.00 e Arden Courts - Pinnacle Health Emergency 143.00 Page 2 of Schedule H REV-0613 EE-(01.10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Kissinger, Sara A. 21 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($5S) RECEIVING PROPERTY Do Not Lint Truetee(s) I TAXABLE DISTRIBUTIONS[include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Mark V. Long None $54,545.92 (net Brenda K. Long proceeds from sale P.O. Box 84 of 307 E. Market St., Gratz, PA 17030 Gratz Borough, See memo attached Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate. II. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 Mid Penn Bank, Trustee, for establishment of an Upper Dauphin Area High School 49,212.54 Scholarship Fund TOTAL OF PART 11--ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 49,212.54 THE GRATZ BANK... P.O3Pox 159,Gratz,PA 17030 i11+ Y c Main office 717353181 Tri-valley offce 570.682.8888 "lITT Herndon 570.758.1500 Ep.l Cr,da Opp.. ih L.d�r S a'i'l W.bn FDIC w .gralzbankxom 0 2025658 SARA, A KISSINGER MARKET- STREET " PO BOX 112 GRATZ PA 17030 Dec 31, 2012 Pq 1 of 1 By federal law, as of 1/1/2013, funds in a noniaterest--bearinq transaction. account (including an IOLTA/IOLA) will no longer receive unlimited deposit insurance coverage, but will be FDIC-insured t9 the legal maximum of $250, 000 for each ownership categorv. For more information, visit http: //www. fdic.gov/deposit/deposits/unlimited/expiration.html Statement Sav 12/01/2012 .Beginninq Balance 7, 965.76 2 Deposits/Other Credits + 170 . 44 0 Checks/Other Debits - .00 12/31/2012 Endinq Balance 31 Days in Statement Period 8, 136.20 -------------------------------------------------------------------------------- ---------------------------- Deposits/Other Credits ---------------------------- 12/03/2012 ACA Deposit 128 . 40 NATIONAL RETIREM PENSION-CK 12/14/2012 Deposit 42 . 04 -----------------7-------------------------------------------------------------- I I Total For I Total I Previous I I This Period I Year-to-Date I Year Total I I--------------------=--------------------------------------------------------- I I Total Overdraft Fees I . 00. I $ .00 1 $ . 00 1 I --------------------------------=--------------------------------------------- I Total Returned Item Fees 1 $ .00 I $ .00 1 $ . 00 1 ------------------=---------- Daily Endinq Balance ----------------------------- 12/01 7, 965.76 12/03 8,094.16 . 12/14 8,136.20 i / - PAGE: 1 g� ACCOUNT: XX0298 01/07/2013 MID 9� DOCUMENTS: 4 894 N River Rd-Halifax PA 17032 Temp-Return Service Requested NPEN (!{4(((4411 11114,,,11('II'1(1(1!(P!(11("'1(4111i(II(({llll'1' 006603 0.6200 AT 0.374 TR00028 RAYMOND E KISSINGER SARA A KISSINGER 34 PO BOX 112 307 S MARKET ST 0 GRATZ PA 17030-0112 4 --------------------------------------------------- Seginning March 1, 2013, the federal government will no longer issue paper benefit checks, including Social Security. We make it simple to have your money deposited directly into your checking account. Call us or visit your local branch to begin direct deposit of your benefits payment. *Opening a Mid Penn Bank checking, savings, money market or certificate of deposit account is simpler than ever. Visit midpennbank.com to learn how easy it is to open a new .account from the comfort of your home!* **Mid Penn Bank is pleased to offer overdraft protection options that can protect your account against unplanned overdrafts. Please contact us at 1-866-642-7736 or stop by any of our convenient branch locations to discuss your available options.** ----------------- ------------------------------------ -- - SIMPLY FREE CHECKING ACCOUNT XX0298 DESCRIPTION DEBITS CREDITS DATE BALANCE BALANCE LAST STATEMENT . . . . . . . . . . . . . . . . . . . .. . .. . .. . . . . 12/06/12 108,208.92 CHECK 4 1949 44 .00 12/10/12 108,164.92 N CHECK # 1950 250.00 12/18/12 107,914.92 CHECK 4 1951 196.80 12/19/12 107,718. 12 CHECK 4 1952 16.00 12/19/12 107,702.12 o INTEREST 9.46 01/07/13 107,711. 58 BALANCE THIS STATEMENT . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . 01/07/13 107,711.58 0 TOTAL CREDITS (1) 9.46 AVG MIN BALANCE 107,702.12 :. TOTAL DEBITS (4) 506.80 MINIMUM BALANCE 107,702.12 0 ° AVG AVAILABLE BALANCE 107,871.98 o AVERAGE BALANCE 107,871.98 M 0 00 YOUR CHECKS SEQUENCED o° DATE—CHECK #. . . . . .AMOUNT DATE. . .CHECK #. . . . . .AMOUNT DATE. . .CHECK #. . . . . .AMOUNT z yr 4}0 6 n S.I 12/10 1949 44.00 12/19 1951 196.80 12/18 1950 250.00 12/19 1952 16.00 * * * C O N T I N U E D w Phone: 1-866-642-7736 iENaEx www.midpennbank.com Member FDIC v ac—'�MfeX� n e°*y', � i?>�a� � YI j5sa" '.tn4EN iyi �' m �'� i 6anotnAretaa�w-'N- GO o�B>�T690}134. N,����"Ad •,i � strua�iuel �er�uic�s��LL�C:r 'ww ��- .Xr? �,•+ ,} , jco'h1'o iedmi36u �i� eaix e u° �d �Ft.af .�. 7�', w a�w X �. sp `51 i�,B�tjKk Amorjaa�NA�� }t„ �g.,i{1000,,FFI/�NNA „AYy +g- ,d;t'q„ t,"' >�L'' s 4"Agente Dox."ISTOUnty c�orgla]" - s+"�ORR MI H AR 294;„25,.00'? ' y '� ' ?` 'ter y : YOIDtAFTER 90 DAYS TELEPHONE-444 0 d,i 2500 fj,^ -' f.j s•41'. n � l y�r.,K] k ry(S .Y-� � , ! y �,* A .aH�R��;4.n..;•}: � yY'tT�~{'`K r - .. '. /x "�'#w��. if4,�` cw '`x ��' +�r lYENDOflNOvi CNECK�NO s "C.aLll$ATE Jfi. o -.-N NET AMOUNT 1-v�Tiw?Kr yf. 1R f .r•w,.] .r" l"�hi a, .� ir. r- "' s43�tL8lIi ''t ; "�..`Yj�x t �"r f' * 1/�/ `. fi r✓ y. IiNI l,T�y > z tH A, �y _ Y rt '. �a--=' Fr+try-7 .WAA"T1y�br h'i..yry^° Y2 d, ,F jNS �'�' �.`_ y f' '3 '3.' •^ �F' .a'' ''] t. A, yh�e+� 3Ny coBRENgA� LONG �' t TiFAE�.._�� REARAi�iKXI SS'I'NGrvFc'R `' er,w'1,.At t , Yyt_rT} a- Y' 'fi,�''il°"`d"Yno "wfsi� i r.�` '•1' Rfir38cE^ MARl4El5� w ? 6T+Jy0"s '�.''�L�'�,»Pac.l e>r-' "'�.x'�X.'°s'1�7 �'�C�`:•�t+� r�.�'"'r�..;�' �.�'S�..t«%.� "`• •r✓.`*�.�'..s:� '=:'1.�. *�"-�ha.?�.��.:_ "� its 13 1690 L3411' 1:06 L 1127881: 329 904 3473,1" ANS"r`xb OMB Apprevai No,2$82.0265 s� A. Settlement Statement (HUD-1) S.Type ofLOan 6. File Number. 17, Loan Number. 8. Mortgage insurance Case Number. 1.E]FHA 2.E]RHS 3.❑K Conv.Unins. MCMULLEN-ETHEL 8020151844 4.0VA 5.0 COtn.Ins, C. Note: This form,is furnished to gbe you a smlemant ofectualse0lement costs. Amountspald MOndby Ma M tdOnrenfagent"$hewn. Items marked'(pxx) were paid outside the dosing,they are shown hero for infoonadonal purposes and are not included In the totals. D.Name and Address of Borrower, E,Name and Address of Seller. F. Name and Address of Lander. Ethel M.McMullen and Sam A Kissinger Navy Fedmai Crete Union Paul J.McMullen by Brands K Long 5550 Heritage Oaks Drive 5364 Cleburne Lane Mark V.Long.ANomays-In-Fact Pensacola,FL 32526 Woodbridge,VA 22192 G.Property Location: H.Settlement Agent: 23-2083639 1.Settlement Data: 307 East Markel Street Kerwin 8 Kerxln,LLP Gmh,PA 17030 4245 State Rwo 209 August 29,2012 Dauphin County,Pannsylvanla ElbabelhAle,PA 17023 Ph. (717)362-3215 In parcel No.27-005,002 pfacedseltement 4245 State Route 209 ElbabethNlle,PA 17023 J. Summary of Borrowers transaction K. Summary of Sellers transaction 100.Gross Amount Due Rom Borrower: 400.Gross Amount Due to Seiler, _ 101.Conlmdsales Won, 58,000.00 401.Contract sates price 55,003.00 102. Personal Prop-" 402. Personal eE•rty 103.Settlement Charges to Borrower Una 1400 2,688.48 403, 104. 404, 105. 405. usimems for Items paid b Seller in advance Adjustments for hams paid b Seiler in advance 10&G /Two,Taxes to 408.CI flown Taxes to 107.County Taxes OM0112 M 01/01/13 130.29 407.Coon Taxes 08/30/12 to 01101/13 130.24 108.School Taxes 08/30/12 to 07/01/13 534.13 408.School Taxes 08002 to 07101113 1 534.13 10H. 09.4 110. 410. 411. 112. 412, 120.Gross Amount Duo from Sommer 59,352.88 420.Gross Amount Due to Seiler 56,664.42 200.Amourda Paid Ifif or In Behalf of Servitor 500.Reductions bt Amount Due Salter: 201.Onosit or samast rhoney 1 5800.00 601. Excess deposit sae lnsttuc8ana 202. Principal amount of new loans 47800.00 502, SaWannentchar es to Selim Una1400 2,118.50 203. Exlsdn bans taken sub ect to 503. EAstln loan(s) taken subject M 2044 604.Payoff Ebel Mortgage 205.Lander Paid Closing Costs 2 344.00 505.Payoff Second Mortgage 206. 508. 207. '507. De Bdleb,as coeds 208. $08. 209. 609. Adjustments for Items Unpaid by Seller Ad us<ments for home unpaid by Seller 210. ovm Taxes to 610.Citylicnor,Taxes he 211,CountyTicies to 511.CountyTiums to 212.School Taxes to 612,School Taxes to 213. 513, 214. 514, 215. 516. 216. 516. 217. 617. 218. 518. 219. 519. 220.TaIM Paid byft Borrower 66,544.00 520.Total Reduction Amount Do.Seller 2,118.50 900.Cash et 9atthment fromhe Somrwar 600, Cash at settlement to/from Seller 301.Gross amount due from Bortcwef Ilne 120 59,352.88 BOi. Grose amount due to Seller Ilna 420 56.664.42 302. Loss amount aid b Om Borrower Ilne 220 ( 55.544.00 802. Less redudlans due Seder Ilne 520 2,118.50 303.Cant OFrom © To Sorr. 3,808.88 503,Cash OX To O Prom Seller 54,545.92 The undersigned hereby acknowledge receipt of a completed copy of this statement it any attachments referred m here Borrower .//[ f/ Se11M , Et at M ulls Brenda K H• e av I J.Mc oiler Ma V.Long, omay-{ ma Nhkne(aK„p MNnfatlat MxAanWMamoYanlaasanelp3Na5MWt6 Darrganp ldwre6ntl.fav�a�4M1tl.bM,ep 9my W Nb.tnH apnncym>pnvf mW eA Inkmutlon nMYbvxe natreWaM p mmpMa Nbbrrt Nlpr X tl4DySS a amnaf vaPJ 0A9mnbdm,mON.MI vnMmWa/brllVrM:n,b AxbNn tl maMelPy.m4NEei1DnM b D�awDa IM1a DaNee baeE5p/,[meraE beNrUtltll WNir,(umatlgl auxnae ma.mentsmcen. Page 1 of 3 HUD-1 (MCMULLEN-ET HEL,PFOiMCMULLEN-ETHEIl3T) L Settlement Charges 700.Total Real Estate Brokor Fees Pew. ft*F4 Division of=mission line 700 as z asns en seen 701.3 to Argon Fo°fn • a.mnma ssemaa 703,Ccranission,Paid At 704. 705. 800.time Payable In Connection with Loan 601.(57T origination charge Inchides Origination POW 10,00ON or S 0.00 S ham GFE#i _ 802"Your cradR a charge(potds)for,the spedac Inters#rate tlrosan S 118,00 (Imm GFE#2) 803.Ymrcollared orlsirmon Margins from GFE#A) 119.00 -Olm 804.Appraisal fee to S08di8 U.S.Inc from GFE#3 380.00 i;:6 805.Credit Re W ulfoz from GFE 93 POC:B11.00 508.Tax ser"Im to CMetogic nom GFE#3 45.00 807.Flow c neftaOon W Hood Dais Sonoma,Inc loin GFE#3 7.00 805.Tax JU Fee b Coratogic flan GFE tf3 5.00 809. Sury Fee to horn G E#3 810. from E 93 511. ham b") 500,Berns Required tender to So Paid M Advance 901.Da intemstcha nfrom WMI12 W 09111112 3 $422678014 tram GFE#iD 12.86 902 M a e lnewence Ium to months to from GFE 713 803.Hamaowns,'9lna#ance a 1.0 mto USAA asual Insurance Co. from t #11 POC:B1033. 904. from GFE#tt 905. (from GFE#17} 1000.Reserves Do aaltedwith Lander MMMI 1001.Initial deposit for yoga esaae ac00unt (fern GFE 49) 342.78 oram a 8 sinanco 9 a month $ 1 f226 7003.Mot Wsemnce ran s E month a /004,Poop"come S 22435 Cam gh 7.000 maths 32.05 o month COU Tams madhs month 1005.Property Tams $ 108.64 Sdwol 2013M4 Srind Tams 2.000 madhs g S 5327 pa morn madhs month 10D8. madhs ® S per month S 1007. months ® $ ps, month $ 1008, S 1009.Aggregate Esuvr Aa7uatment $ -16037 MO.Tltfa Cha IMAM 1101.TOe services and landoes Otle Insurance ( GF ) 1,009.00 1102.Settlemem or do fee WKOMn SKwMn LLP S 1500.W i 103, efa illigI pmnMW SWaart TUe GUaa from GFE#5 44.00 1104.Lorwors two convince t NGus 3 754.00 7105.taMefa 51W Omit S 47,500.00 1105.Oman 00e 9mlt $ 58000.00 7107. ad's poison of Me total We Insure ce premium wAgent S 886.80 1105,Undanfoev ponder,of the total We Insurerwe prannhon WSUrnart Title GUare S 12120 1109. 11M 1111. 1112. 1113, 11201)"Goverrmard Recording andTransforCharges 1201.Gwammentreoord charges to ReOMdoofDmda (fromGFEWn 154.00 1202,Deed S PAO G-nisage S 97.00 Releases S Cols,$ 1203,1rmnsfotoxaa to Refams,of Deeds Iron GFE 08 560.00 7264,CI S 560.00 $ 1205.Slade taxtstarl S 500.01) $ 561).00 T206. 1207.POVrerd to Records,of Deeds - 50 1300.AddlUonel Saftnient Charges 1307,Required sar tcea the you mn for (fmm GFE#6) - i3o2.Wow Bm W QaftfloroughWahwCo, 24.00 1303.2072/13Sdrod TOxes W Chedea FU h.Tax CoOsdM PCC:5628.4 7304,Beier Bm Gratz Mm of Authority 1305. 1400.Total Socialism Charges enter on linos 103 Section!and$02,Section 1688,4 2 718.50 er4aeaws++>w.uromres».aww.w,ewaw�.waa..a+.4rmraoro.f aaem�. m ? n8K See moan A90111 Co86ed W ee a tore and conedcepy . Page2of3 a HUD.1 (MCMl1LLEN-ETHELPFDAACMULLEN-ETHELl37) KERWIN & KERWIN, LLP ATTORNEYS AT LAW 4245 ROUTE 209 GOVERNORS'ROW PATRICKE.KERWIN(1913.1987) ELIZABETHVH.LE,PA 17023 27 NORTH FRONT STREET - HARRISBURG,PA 17101 (777)362-3215 GREGORY M.KERWIN- GMKerwin@hotmail.com (717)896-9089 (717)23&4765 TERRENCE 3.KERWIN- TJKpJKerwinlawflrm.com FAX(717)362-4459 FAX(717)238-8455 JOSEPH D.KERWIN- JDK@KerwinlawPrm.com HOLLY McCLURE KERW IN-HMK@KerwiniawF,rm.cam pleme Reply ro: • ELIZABETHMLEOMCE • HARRISBURG OFFICE MEMORANDUM TO: Pennsylvania Department of Revenue Inheritance Tax Division FROM: Terrence J. Kerwin, Esquire DATE: June 20,2014 RE: Estate of Sara A. Kissinger Cumberland County Estate No. 2013-00146 In the Last Will and Testament of Sara A. Kissinger, in paragraph designated THIRD, she provided a specific devise of her real estate to Mark V. Long and Brenda K. Long, who were also her Agents under a Power of Attorney. After she signed her Last Will and Testament,Sara Kissinger became a resident of a skilled nursing facility and became an incapacitated person. There came a time when her Power of Attorneys, Mark and Brenda Long, decided that it was best to sell the property at 307 East Market Street, Gratz Borough,Pennsylvania, in anticipation of other funds of Ms. Kissinger being exhausted for her skilled care. The property was sold at public sale and the net proceeds from the sale amounted to $54,545.92 and a copy of the HUD-I Settlement Sheet is attached. The Last Will and Testament of Sara Kissinger provided that the residue of the Estate was to provide funds to either the Millersburg Area School District or the Upper Dauphin Area School District, for the purpose of providing scholarships. However, under 20 Pa,C.S.A. 2514(16.2),the provision of nonademption is applicable in this case. Her agents,Mark and Brenda Long,under her Power of Attorney sold this specifically devised property in anticipation of needing the funds for the skilled care of Sara Kissinger. Sara Kissinger was incapacitated during this time and under this section of the Probate Code,the specific devisees have the right to the net sale price. TJK:Iak Enclosures x:\L \MEMO\pa-dept-nev-kiaainger-aara-estate.vpd LAST WILL AND TESTAMENT OF SARA A. RISSINGER I, SARA A. KISSINGER, currently of 307 East Market Street, Box 112, Gratz Borough, County of Dauphin and Commonwealth of Pennsylvania,being of sound mind, memory and understanding,do make and publish this,my Last Will and Testament,hereby revoking and making void all former Wills by me at any time heretofore made. FIRST: I direct my hereinafter named Executor to pay all my legally enforceable debts, funeral expenses, administration expenses, and inheritance, estate; succession or excise taxes, which I owe of may become due on account of my death, as soon as may be convenient after my decease. SECOND: I give and bequeath to my brother, JOSEPH HARMAN, and my sister, MARIE BONNANI, whatever household contents they desire to have from my residence at 307 East Market Street,Gratz Borough,Dauphin County,Pennsylvania. Any contents which my brother,JOSEPH HARMAN and my sister,MARIE BONNANI, do not choose to have for themselves, shall pass to MARK V.LONG and BRENDA K. LONG. TBURD: I give and devise my property located at 307 East Market Street, Gratz Borough,Dauphin County,Pennsylvania, to MARK V.LONG and BRENDA K.LONG, or the survivor of them. G....PY M.KEPwm T[nnErvcE J.K.W I.. JOSEPH D.KERWIH I.' ' Hour MCCWRe KEPWtx Page 1 of 4 Pages iA (SEAL) ATTORNEYS AT LAW - SARA A.KISSINGER FOURTH: I give, devise and bequeath all the rest,residue and remainder of my property, be it real,personal and mixed, whatsoever and wheresoever the same may be situate at the time my death in Trust,to the MID PENN BANK, or its successors,in accordance with the following terms and conditions: 1. The purpose of the Trust is to provide funds for a student from the Millersburg Area School District, or the Upper Dauphin Area School District, for the purpose of assisting that student in furthering their education at a college or university or other institution of higher learning. The guidelines for the Trust are as follows: 2. It is my intention to give the Trustee full and complete discretion in distributing income or principal from the Trust to a student or students from either Millersburg Area School District or the Upper Dauphin Area School District, to carry out the purpose set forth in the previous paragraph. Currently at both of these High Schools at class night for the Senior class, the administration of the High School arranges for the announcement of scholarships and awards. It is my hope that within the discretion of the Trustee that a scholarship of an amount determined in the sole discretion of the Trustee from the income or principal of the Trust,be made at class night. The scholarship is to be awarded by the Trustee,but may be based on a recommendations received by either the High School principal or an academic committee selected or approved by the High School principal. The scholarship is to be given to a student based on the cNEEOnY M.KERWIN Page 2 of 4 Pages y eg j, ,..e ,. (SEAL) TENNENCE J.KERWIN JosENN o.KERWIN SARA A.KISSINGER cJ HOuy McCWNE KERWIN ATTOnNEYS AT LAW student's good character, good citizenship and dedication to his or her academic studies. Additionally, the Trustee shall consider the financial need of the student for a scholarship in determining whether or not to award said scholarship to that particular student. It is anticipated that those students who are recommended by the Principal or academic committees will apply for the scholarship in a form approved at the sole discretion of the Trustees. 3. In the event that the Trust assets,in the sole discretion of the Trustee,reach a level which in the Trustee's sole discretion makes the Trust unpractical to be managed by the Corporate Trustee,then the Trustee has the authority to distribute the remaining principal and any accumulated income in the form of individual or multiple scholarships based on the guidelines previously set forth herein, after which the Trust may be terminated at the discretion of the Trustee. 4. The name of the Scholarship shall be the Raymond E.Kissinger and Sara A.Kissinger Scholarship. 5. I direct the Trustee named herein shall have all the authority as set forth in Exhibit"A",which is attached hereto and made a part hereof. Page 3 of 4 Pages (SEAL) SARA A.I&SINGER GREGORY M.KERMN TE.ENOE J.K.W. JOSmX O.KERWIN HOLLY MCCW E KERWIN .1 ..E YS Al EAW 1 I nominate, constitute and appoint the MID PENN BANK, or its successors,of 349 Union Street, Millersburg,Pennsylvania, as Executor of this,my Last Will and Testament, authorizing and empowering it to sell and convey any and all real estate which I own at the time of my death. I further direct that my Executor or personal representative shall not be required to post bond to act in said capacity. IN WITNESS WHEREOF,I,SARA A.KISSINGER,have hereunto set my hand and seal to this,my Last Will and Testament,this 8th day of January,2004. SIGNED,SEALED,PUBLISHED and DECLARED by the above- named Testatrix,SARA A. KISSINGER,as and for her Last Will and Testament, in the presence of us,who at her request and in the presence of each other,have hereunto set our names as witnesses: !t �. (SEAL) Residing at: : SARA A.KISSINGER esiding at: Page 4 of 4 Pages GREGORY M.KERWIN TERREISE J.KERWIN JOEVN O.KERWIN E)An\VN.i.\KISSERMSAK HOUY MGCLURE KERWIN ATTORNEYS AT LA TRUST POWERS My personal representative heretofore named, whether they be as Executor or Trustee,shall have the following powers in addition to those vested in them by law and by other provisions of my Will, applicable to all property, including property held for the benefit of minors,whether principal or income, exercisable without Court approval and effective until actual distribution of all property hereunder. (a) To purchase or otherwise acquire,and to retain,whether originally a part of my estate or subsequently acquired, any and all stocks,bonds,notes or other securities or any variety of real or personal property, including stocks or interests in investment trusts and common treat funds,as they may deem advisable,whether or not such investments be of the character permissible for investments by fiduciaries,or be unsecured,unproductive, underproductive, overproductive or of a wasting nature. Investments need not be diversified and may be made or retained with a view to a possible increase in value. The Executor or the Trustee may at any time render liquid my estate or the trust estate, in whole or in part, and hold cash or readily marketable securities of little or no yield for such period as they may deem advisable. (b) To sell,lease,pledge,mortgage,transfer, exchange, convert or otherwise dispose of,or grant options with respect to,any and all property at any time forming a part of my estate or of the trust estate, in such manner, at such time or times, for such purposes, for such prices and upon such terms,credits and conditions as they may deem advisable. Any lease made by the Executors or by the Trustee may extend beyond the period fixed by statute for leases made by fiduciaries and beyond the duration of the trust. (c) To borrow money for any purpose connected with the protection, ' preservation or improvement of my general estate or of the trust estate whenever in their judgment advisable, and as security to mortgage or pledge any real estate or personal property of which I may die seized or possessed or forming a part of the trust estate upon such terms and conditions as they may deem advisable. (d) To vote in person or by general or limited proxy with respect to any shares of stock or other securities held by them;to consent,directly or through a committee or GAMORY K K.WIN T.».=J.Ka»Wi» other agent,to the reorganization,consolidation,merger,dissolution or liquidation o any JOSF.PX o.NNWi» „o,,,��E KE4ww corporation in which my estate or the trust estate may have any interest,or to the sale, rLrraxNers ar uw lease,pledge or mortgage of any property by or to any such corporation; and to make any payments and to take any steps which they may deem necessary or property to enable them to obtain the benefit of any such transaction. (e) To hold investments in the name of a nominee. (f) To complete,extend,modify or renew any loans,notes,bonds,mortgages, contracts or any other obligations which I may own or to which I may be a party or which may be liens or charges against any of my property or against my estate, although I may not be liable thereon,in such manner as they may deem advisable; to pay, compromise, compound,adjust,submit to arbitration,sell or release any claims or demands of my estate or the trust estate against others or of others against my estate or the trust estate as they may deem advisable,including the acceptance of deeds of real property in satisfaction of. bonds and mortgages and to make any payments in connection therewith which they may deem advisable. (g) To make distribution of my estate or of the principal of the trust estate in kind and to cause any share to be composed of cash, property or undivided fractional shares in the property different in kind from any other share. (h) To execute and deliver any and all instruments in writing which they may deem advisable to carry out any of the foregoing powers. No party to any such instrument in writing signed by the Executors or by the Trustees shall be obliged to inquire into its validity or be bound to see to the application by the Executors or by the Trustees of any money or other property paid or delivered to them pursuant to the terms of any such instrument. GP[40PY M.KERWIN T.....J.KERWIN JOSVX D.KERWIN HP Y MCCWPe KERWIN A AWEYS/.T i.EW