HomeMy WebLinkAbout07-16-14 IN RE: ORPHANS COURT DIVISION
ESTATE OF ELDER R. BOWER, COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
LATE OF TOWNSHIP OF WILL NO. 2013-00251
SOUTH MIDDLETON ADMIN. NO. 21-13-0251
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PETITION FOR SETTLEMENT OF A SMALL ESTATE
PURSUANT TO 20 Pa.C.S.A. SECTION 3102
TO: THE HONORABLE JUDGES OF SAID COURT: y
The Petition of Douglas J. Bower respectfully represents as follows:
1. Decedent, Elder R. Bower died on January 14, 2013, a resident of South
Middleton Township, Cumberland County, Pennsylvania.
2. Petitioner, Douglas J. Bower, is an adult individual whose address is 32 Strayer
Drive, Carlisle, Pennsylvania, 17013.
3. Petitioner, who is the son of the Decedent, filed a Petition for Grant of Letters
Testamentary and was named Executor of the Decedent's estate on March 1,
2013, a copy of said Letters being attached hereto and incorporated herein as
Exhibit "A".
4. At the time of Decedent's death, Decedent was seized of the following probate
assets with the following values:
(A) 18 Shares of Honeywell International Stocks $ 1,201.68
(B) MetroBank Checking Account 58.85
Account No. XXXXX4168
(C) Personal property (auctioned) 11,079.00
Total $11,137.85
5. Subsequent to Decedent's death, Petitioner secured a Federal Income Tax
Refund in Decedent's name which was distributed to the estate, in the amount of
$122.60.
6. At the time of Decedent's death, there existed a non-probate asset, being a
checking account at Westview Savings Bank, held jointly with Decedent's son,
Bradley E. Bower, with a value of $1,837.80, half of which value was
attributable to the estate for inheritance tax purposes, but none of which was
distributed to the estate.
7. Subsequent to Decedent's death, Petitioner has paid the sum of$7,425.00 to the
Devlin Funeral Home, for funeral services and related services from the limited
estate assets, paying the fee for funeral services in full.
8. In addition, from the limited estate assets and from Petitioner's personal funds,
the following bills and fees were paid:
Griffie & Associates, P.C. (legal fees) $2,500.00
Probate fees 168.50
American Stock Transfer& Trust Co. LLC 118.85
(Stock liquidation fee)
Bank Audit fees 50.00
Personal Property auction fees 3,652.65
TOTAL $6,490.00
9. In addition, Petitioner paid from his own personal resources the following:
Safe deposit box fee $ 30.00
Storage locker fees 1,574.10
TOTAL $1,874.10
10. At the time of his death, Decedent also had an outstanding obligation to the
Commonwealth of Pennsylvania, Department of Public Welfare totaling
$201,989.13, pursuant to the claim of the Department as set forth in
correspondence from the Department dated April 5, 2013 which is attached
hereto and incorporated herein by reference as Exhibit"B".
11. As such, Petitioner has paid all known debts associated with Decedent's death
and the processing of matters related to decedent's estate, as well as some
nominal debts Decedent had incurred prior to his passing, from Petitioner's
personal assets.
12. Petitioner has given notice of the insolvency of the estate to the Department of
Public Welfare, Bureau of Program Integrity, Division of Third Party Liability,
Recovery Section, P.O. Box 8486, Harrisburg, Pennsylvania, 17105-8486, and
requested the Department to waive their reimbursement claim.
13. Petitioner gave notice to the Department of Public Welfare of the insolvency of
the estate by correspondence dated February 20, 2014, which was sent by
certified mail and received by the Department on February 24, 2014 as
evidenced on the return receipt card which is attached hereto and incorporated
herein by reference as Exhibit "C", but no response has been received from the
Department.
14. There are no additional probate assets of which Petitioner is aware which could
be included in decedent's estate.
15. Any and all assets in which Decedent had an interest has been included in the
estate to pay estate debts or passed to joint owners by operation of law.
16. The Decedent's immediate heirs are his sons, your 'Petitioner herein, and
Bradley E. Bower.
17. There are no probate assets from which to pay the Decedent's additional debt to
the Department of Public Welfare, nor the cost of processing this estate, nor the
fees and costs associated with decedent's death, and, thus, there are no probate
assets to distribute to the decedent's beneficiaries.
18. The passing of any non-probate assets has no affect upon decedent's estate as
those assets passed directly to any named joint owners.
19. As this is an ,insolvent estate, there is no inheritance tax due to the
Commonwealth of Pennsylvania for any probate or non-probate assets, as
confirmed by the Notice of Appraisement received from the Commonwealth of
Pennsylvania, Department of Revenue, said Notice being attached hereto and
incorporated herein by reference as Exhibit "D".
20. To Petitioner's knowledge, there are no other parties to whom benefits from the
within estate would be due.
21. To Petitioner's knowledge, there are no individuals entitled to receive
distribution or payment of any items referenced in Section 3101 of the P.E.F.
Code, nor have any individuals received such benefits or assets referenced
therein.
22. Decedent's son, Bradley E. Bower, is receiving a copy of this Petition and
proposed Order by regular mail contemporaneously with filing.
23. This estate has assets, exclusive of real estate, totaling less than $50,000.00 and,
therefore, may be resolved pursuant to 20 Pa.C.S. Section 3102 through the
filing of the within Petition for Settlement of a Small Estate.
WHEREFORE, Petitioner requests your Honorable Court to issue a Rule upon the
named Department of Public Welfare, Commonwealth of Pennsylvania, and heir Bradley
E. Bower, to show cause, if any they have, as to why the claims of the Department of
Public Welfare set forth in paragraph 10 above should not be extinguished, voided and
vacated, thereby terminating all collection activities relative to said debt, and why the
estate should not be approved with no distributions to heirs.
Respectfully submitted,
r riffle, Esquire
orney or Petitioner
Supre e Court ID No. 34349
200 North Hanover Street
Carlisle,PA 17013
(717) 243-5551
(800) 347-5552
I verify that the statements made in the foregoing document are true and correct. 1
understand that false statements herein are made subject to the penalties of 18 Pa.C.S.
Section 4904, relating to unsworn falsification to authorities.
DATE: 10 1 lot L
Douglas ow r
REGISTER OF WILLS CERTIFICATE OF
CUMBERLAND COUNTY GRANT OF LETTERS
PENNSYLVANIA
No. 2013- 00251 PA No. 21- 13- 0251
Estate Of: ELDERRBOWER
(Firs!.Middle,Los)
Late Of: SOUTH MIDDLETON TOWNSHIP
CUMBERLAND COUNTY
0 Deceased
Social Security No: 182-12-8445
WHEREAS, on the 1st day of March 2013 an instrument dated
April 25th 2007 was admitted to probate as the last will of
ELDER R BOWER
(First'Middlo,Las)
late of SOUTH MIDDLETON TOWNSHIP, CUMBERLAND County,
who died on the 14th day of January 2013 and,
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, GLENDA FARNER STRASBAUGH , Register of Wills in and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARYto:
DOUGLAS J BOWER
who has duly qualified as EXECUTOR(RIX)
and has agreed to administer the estate according to law, all of which
fully appears of record in my office at CUMBERLAND COUNTY COURTHOUSE,
CARLISLE, PENNSYLVANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 1st day of March 2013.
Reg
rster o s
E�1Gc 2-7 ,/ IZ4111
/I ePu y
Exhibit "A"
**NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)
pennsytvania
DEPARTMENT OF PUBLIC WELFARE
April 5, 2013
GRIFFIE &ASSOCIATES
BRADLEY L GRIFFIE ESQUIRE
200 NORTH, HANOVER ST
CARLISLE PA 17013
Re: Elder Bower
CIS #: 130205875
SSN: ###-##-8445
Date of Death: 01/14/2013
Dear Mr Griffie:
Please be advised that the Department of Public Welfare maintains a claim in the
amount of $201,989.13 against the above-mentioned estate. This claim is for restitution
of medical assistance granted on behalf of the decedent for which the Probate Estate is now
responsible to reimburse the Department according to Act 49, 62 P.S. 1412, effective
August 15, 1994, as amended by Act 20-95, effective June 30, 1995. Enclosed is the
Department's itemized statement of claim.
A portion of this medical expense, namely $26,204.63, was incurred during the last
six months of the decedent's life; therefore, it is a Class 3 claim pursuant to Section 3392 of
the Decedents, Estates, and Fiduciaries Code, 20 Pa. C.S.A. 3392(3). The balance of the
claim, namely $175,784.50, is to be entered as a priority Class 5.1 claim against the
estate.
Please acknowledge receipt of this letter and advise whether the Commonwealth's
claim is admitted and when payment may be expected. If the estate accounting is
complete, please provide a copy. If the estate contains real estate, please provide
copies of the deed, the latest tax assessment, and a current appraisal, if available.
Sincerely,
Tammi L. Kissinger
TPL Program Investigator
717-214-1861
717-772-6553 FAX
Enclosure
Bureau of Program Integrity I Division of Third Party Liability I Recovery Section
PO Box 8486 1 Harrisburg, Pennsylvania 17105-8486
Exhibit "Brr
U.S. Postal Service
CERTIFIED MAIL. RECEIPT
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SENDER:COMPLETE THIS SECTION COMPLETE THIS SECTION ON DELIVERY
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■ Complete items 1,2,and 3.Also complete A. Signature
❑Agent i
item 4 if Restricted Delivery is desired. tPJW ❑Addressee
■ Print your name and address on the reverse
so that we can return the card to you. B. Rect ae�g�Qyp�i.F C. Date of Delivery !,
■ Attach this card to the back of the mailpiece,
or on the front'if space permits. y
D. Is delvery address different from Item
1. Article Addressed to: If YES,enter delivery address below: ❑No
4. �
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!T V 4. Restricted Delivery!Pdm Fee) ❑Yes
2. Article Number 7py1 3500 00 3 6621 3596 k
(transfer from service label
PS Fom13811,August 2001 Domestic Return Receipt 102595-02-M-1540
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Exhibit 11Crr
NOTICE OF INHERITANCE TAX , . pennsytvania
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX
PO BOX 280601
REV-1547 EX AFP (08-13)
HARRISBURG PA 17128-0601
DATE 06-23-2014
ESTATE OF BOWER ELDER R
DATE OF DEATH 01-14-2013
FILE NUMBER 21 13-0251
COUNTY CUMBERLAND
GRIFFIE BRADLEY I ACN 101
200 N HANOVER ST APPEAL DATE: 08-22-2014
CARLISLE PA 17013-2423 (See reverse side under Objections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE -- -1, RETAIN-LOWER-PORTION-FOR-YOUR-RECORDS F
REV-1547 EX AFP (08-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: BOWER ELDER RFILE NO. :21 13-0251 ACN: 101 DATE: 06-23-2014
TAX RETURN WAS: ( X) ACCEPTED AS FILED ( ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) .00 NOTE: To ensure proper
2. Stocks and Bonds (Schedule B) (21 1,201 .68 credit to your account,
.
S. Closely Held Stock/Partnership Interest (Schedule C) (3) 00 submit the upper portion of this form with your
4. Mortgages/Notes Receivable (Schedule D) (4) •00 tax Payment.
S. Cash/Bank Deposits/Mist. Personal Property (Schedule E) (5) 11,260.45
6. Jointly Owned Property (Schedule F) (6) 918.90
7. Transfers (Schedule G) (7) .00
8. Total Assets (8) 13,381 . 03
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Mist. Expenses (Schedule H) (9) 13,915.00
30. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 203.593.23
11. Total Deductions (11) 217,508.23
12. Net Value of Tax Return (12) 204,127.20-
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) . 00
14. Net Value of Estate Subject to Tax (14) 204,127.20-
NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will
reflect figures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate (15)- .00 X 00 .00
16. Amount of Line 14 taxable at lineal rate (I6) -On X 045 = .00
17. Amount of Line 14 at sibling rate (17) On X 12 .00
18. Amount of Line 14 taxable at collateral rate (18) .00 X 15 = . 00
19. Principal Tax Due (19)= .00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
E5(hibit „D„ TOTAL DUE . 00
+ IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
IN RE: ORPHANS COURT DIVISION
ESTATE OF ELDER R. BOWER, COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
: PENNSYLVANIA
LATE OF TOWNSHIP OF WILL NO. 2013-00251
SOUTH MIDDLETON ADMIN. NO. 21-13-0251
CERTIFICATE OF SERVICE
1, Bradley L. Griffie, Esquire hereby certify that I did, the day of July, 2014,
cause a copy of the within Petition for Settlement of a Small Estate Pursuant to 20
Pa.C.S.A. Section 3102 to be served upon Respondent PA Department of Public Welfare
by certified mail, return receipt requested, and to Bradley E. Bower by first class mail,
postage prepaid, at the following addresses:
(A) PA Department of Public Welfare
Bureau of Program Integrity
Division of Third Party Liability
Recovery Section
PO Box 8486
Harrisburg, PA 17105-8486
Attn: Tammi L. Kissinger
(B) Bradley E. Bower
4690 W. Eldorado Parkway
Apt. 814
McKinney, TX 75070
DATE:
1 Br Petitioner Esquire
r for Petitioner