HomeMy WebLinkAbout08-14-14 (2) J
REV-1500 EX(02-11) '*ij 1505610143
L?7 OFFICIAL USE ONLY
PA Department of Revenue pennsylvania County Code Year File Number
Bureau of Individual Taxes DEPARTNEW OF REVENUE
PO BOx.280601 INHERITANCE TAX RETURN 21 14 0153
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
02 14 2014 04 19 1925
Decedent's Last Name Suffix Decedent's First Name MI
SOTO MARCELLO H
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
[X] 1. Original Return El 2. Supplemental Return 3, Remainder Return(Date of Death
Prior to 12A3.82)
F7 D 4. Limited Estate 4a.Future interest Compromise � S. Federal Estate Tax Return Required
(dale of death after 1212-62)
L-1 6 Decadent Died testate Decedent Mainjained a Living Trust S. Total Number of Safe Deposit Boxes
1 {Attach Copy of Will (Attach Copy Trust)
9. Lftigation Proceeds Received 18.Spcvsai pova Credit mate a Death 11.Election to tax under Sec.9113A)
netvreen 1zs1rt- 1 and v1-ss) (Attach Schedule O) t )
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
RICHARD W STEWART (717) 761 4540
REGISTER QFjWILLS USE6iILY
First Line of Address v C ,.,Cj
301 MARKET ST c�
F'•i1r
Second Lino of Address
PO BOX 109 O } '
City or Post Office D- FILED :7'
State ZIP Code
LEMOYNE PA 170430109 'x n
Correspondent's e-mail address: RWS(DJDSW.COM
Under penalties of perjury,I declare that I have examined this return,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.
SIONA RE OF P SON RESFON BLE FOR LING RE 1RN
DATE
�� ice, Angela MSoto-Hamlin
ADORES ' �-
93 Haldeman Avenue New Cumberland PA 17070
SIGNATURE OF PREEPARR ER OTHER THAN REPRESENTATIVE DATE �/
_ —�g*�C 4& �l�t-- RICHARD W. STEWART g 11g—t mat
ADDRESS "I +
301 Market St., Lemoyne, PA
Side 1
1505610143 1505610143 {
1505610243
REV-1500 EX
RECAPITULATION
1. Real Estate(Schedule A)....................................................................................... 1.
2. Stocks and Bonds(Schedule B)............................................................................. 2. 74 , 514 . 41
3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C)......... 3.
4. Mortgages&Notes Receivable(Schedule D)........................................................ 4.
5. Cash, Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 89, 768 . 79
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6.
7. Inter-Vivos Transfers&Miscellaneous N{oq Probate Property
(Schedule G) u Separate Billing Requested............ 7, 889, 668 . 50
8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 1 , 053 , 951 . 70
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 14 , 394 . 48
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 4 , 813 . 19
11. Total Deductions(total Lines 9 and 10),............................................................... 11. 19,207 67
12. Net Value of Estate(Line 8 minus Line 11)... .. - - - - . . . 12. 1 , 034 , 744 . 03
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J)............................................... 13. 2 , 000 . 00
14. Net Value Subject to Tax(Line 12 minus Line 13)............................................... 14. 1 , 032 , 744 . 03
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 0 . 50 15. 0 . 00
16. Amount of Line 14 taxable 1 , 032 , 743 . 53 16. 46
at lineal rate .045 , 473 . 46
17. Amount of Line 14 taxable
at sibling rate X .12 0 . 00 17. 0 . 00
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 00 18. 0 . 00
19. TAX DUE................................................................................................................ 19. 46, 473 . 46
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. El
Side 2
L 1505610243 1505610243 J
REV-1500 EX Page 3 File Number 21-14-0153
Decedent's Complete Address:
DECEDENT'S NAME
Soto, Marcello H
STREETADDRESS
704 Indiana Avenue
CITY STATE ZIP
Lemoyne PA 17043
Tax Payments and Credits:
1. Tax Due(Page 2, Line 19) (1) 46,473.46
2. Credits/Payments
A. Prior Payments 40,000.00
B. Discount 2,105.26
Total Credits(A +B) (2) 42,105.26
3. Interest (3)
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 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 4,36$,20
Make Check Pa able 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;.................................. ❑
c. retain a reversionary interest;or............................................................................................................... ❑ ❑
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
receiving adequate consideration?.................................................................................................................... ❑ ❑x
3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ ❑x
4. Did decedent own an individual retirement account,annuity,or other non-probate property which El contains a beneficiary designation?.................................................................................................................. x
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
c
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)(i)].
For dates of death on or after January 1,1995,the tax rate imposed on the net value of transfers to or forthe use of the surviving spouse is 0 percent
[72 P.S.§9116(a)(1.1)(ii)]. The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and
fling 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 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.§9116(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 blood or adoption.
Revd 603 EX.(6.98)
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Soto, Marcello H 21-14-0153
All property jointly-owned with right of survivorship must bedisclosed on Schedule F.
ITEM CUSIP VALUE AT DATE
NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH
PNC Investments Account No.004-723746
Date of Death Valuation from PNC Investments is Attached
1 85.909 shares of Artisan Mid Cap Value 26.55 2,280.88
2 882.331 shares of Eaton Vance Large-Cap Value CI A 23.99 21,167.12
3 1,106.92 shares of Federated Muni Obligations FD SS 1.00 1,106.92
4 190.846 shares of Fidelity Advisor FL Rate High Inc CL T 9.98 1,904.64
5 530.862 shares of Fidelity Advisor Muni Income CL T 13.06 6,933.06
6 80.987 shares of JP Morgan Emerging Mkts Equity Select 21.39 1,732.31
7 187.185 shares of Mainstay Epoch Global Equity Yld 1 19.53 3,655.72
8 205.699 shares of Mainstay ICap Intl FD Cl A 35.72 7,347.57
9 1,953.789 shares of Mainstay Large Cap Growth Fund Class 10.19 19,909.11
A
10 61.652 shares of PIMCO Unconstrained BD Instl Class 11.19 689.89
11 75.399 shares of Royce 100 Service Class 9.83 741.17
12 57.057 shares of Royce Opportunity FD Svcs CL 14.84 846.73
13 12.458 shares of T Rowe Price Intl Discovery Fund 56.38 702.38
14 31.591 shares of T Rowe Price Mid Cap Growth 75.08 2,371.85
Total of Continuation Schedule See attached page
TOTAL(Also enter on Line 2, Recapitulation) 74,514.41
(If more space is needed,additional pages of the same size)
Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B(Rev.6-98)
Revd 603 EX.(6-96)
SCHEDULE B
STOCKS & BONDS
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Soto, Marcello H 21-14-0153
ITEM CUSIP VALUE AT DATE
NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH
15 88.026 shares of T Rowe Price Real Estate Fund 22.76 2,003.47
16 103.851 shares of Wells Fargo Advt Intl Bond Fund Adm Cl 10.80 1,121.59
TOTAL(Also enter on Line 2, Recapitulation) 74,514.41
Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B(Rev.6-98)
Rev-1508 EX-(11.10)
SCHEDULE E
pennsylvania CASH, BANK DEPOSITS, & MISC.
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Soto, Marcello H 21-14-0153
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right ofsurvivorship must be disclosedon schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 1996 Buick Park Avenue-Automobile-Contracted Sales Price 1,200.00
2 Personal Property/Power Tools 300.00
3 Mac Life-Refund on Account 32.87
4 Reimbursement/Refunds 210.26
5 Woodworking Journal -Refund on Account 8.32
6 New York Life Annuity Contract No. 52155647-Date of Death letter from New York Life/PNC 88,017.34
Insurance Services is Attached.
Beneficiaries: Estate of Marcello Soto
TOTAL(Also enter on Line 5. Recapitulation) 89,768.79
(If more space is needed,additional pages of the same size)
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10)
Rey-1510 EX+(08.09)
SCHEDULE G
pennsylvania INTER-VIVOS TRANSFERS AND
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Soto, Marcello H 21-14-0153
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 %OFDFCD'S EXCLUSION TAXABLE
NUMBER THINCLUDE ATE OF TRANSFER THEIR COPY OF RELATIONSHIP DEED FOR TATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1 ING Annuity Contract No. 1030882-OW-Date of Death 889,668.50 889,668.50
Value from ING is Attached.
Beneficiaries: Angela M.Soto-Hamlin -Daughter,
Mark H.Soto-Son,Celeste M. Menseck-Daughter,
Matthew S. Soto-Son, Gregory T. Soto-Son,Andrew
K. Soto-Son, Onalee A. Finio-Daughter
TOTAL(Also enter on Line 7, Recapitulation) 889,668.50
(If more space is needed,additional pages of the same size)
Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G(Rev. 08-09)
REV-1511 EX.(10-09)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX
RESIDENT DEC ENTTURN ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Soto, Marcello H 21-14-0153
Decedent's debts must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s)attached 2,659.16
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State ZiD
Year(s)Commission Paid
2. Attorney's Fees Johnson Duffie 6,150.00
3, Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) 3,500.00
Claimant Antonia M. Soto
Street Address 704 Indiana Avenue
city Lemoyne State PA ZiD 17043
Relationship of Claimant to Decedent Spouse
4. Probate Fees 153.50
5. Accountant's Fees
6. Tax Return Preparer's Fees 340.00
7. Other Administrative Costs 1,591.82
See continuation schedule(s) attached
TOTAL(Also enter on line 9, Recapitulation) 14,394.48
Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev. 10-09)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Soto, Marcello H 21-14-0153
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Ex eo nses
1 Funeral Reception 1,459.16
2 Parthemore Funeral Home 1,200.00
H-A 2,659.16
Other Administrative Costs
3 Cumberland County Register of Wills-Filing Fees 20.00
4 Holy Spirit Hospital -- Final balance due 200.00
5 Physician Services 800.00
6 Reserves: Additional Miscellaneous Costs and Expenses 300.00
7 The Cumberland Law Journal -Notice of Estate Administration 75.00
8 The Patriot News Co. -Notice of Estate Administration 196.82
H-67 1,591.82
Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98)
Rev-1512 EX+(12-08)
SCHEDULE 1
pennsylvania DEBTS OF DECEDENT,
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Soto, Marcello H 21-14-0153
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,Including unrelmbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 2013 Individual Income Taxes 3,521.27
2 AT&T 173.96
3 Comcast 196.10
4 Dr.Victor Cohen - Podiatrist payment 10.00
5 Pennsylvania Power&Light 443.43
6 Podiatrist 25.00
7 PP&L 443.43
TOTAL(Also enter on Line 10, Recapitulation) 4,813.19
(If more space is needed,additional pages of the same size)
Copyright(c)2008 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-08)
REV-1513 EX.(0110)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Soto, Marcello H 21-14-0153
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$)
I TAXABLE DISTRIBUTIONS [include outright spousal
distributions,and transfers
under Sec. 9116(a)(1.2)]
1 Onalee A Finio Daughter 1/7th of Residue
146 South Rolling Road
Springfield, PA 19064
2 Celeste M Menseck Daughter 1/7th of Residue
358 East Biddle Street
West Chester, PA 19380
3 Angela M Soto-Hamlin Daughter 1/7th of Residue
93 Haldeman Avenue
New Cumberland, PA 17070
4 Andrew K Soto Son 1/7th of Residue
7317 Jenne Road
Springfield,VA 22153
6 Gregory T Soto Son 1/7th of Residue
9718 Sidon Court
Stockton, CA 95209-5104
See continuation schedule attached Continuation
Total
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate.
NON-TAXABLE DISTRIBUTIONS:
II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1 St. Theresa Church 1,000.00
2 Tri-County Association for the Blind 1,000.00
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI 2,000.00
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev.01-10)
SCHEDULE J
BENEFICIARIES
(Part I, Taxable Distributions)
ESTATE OF:
Marcello H Soto 02/14/2014 527-20-2138
Item Name and Address of Persons) Share of Estate Amount of Estate
Number Receiving Property Relationship (Words) ($$$)
6 Mark H Soto Son 1/7th of Residue
815 North Zimmer Road
Warsaw, IN 46580
7 Matthew H Soto Son 17th of Residue
606 Crestgate Place
Millersville, PA 17551
1
ESTATE OFMAR CELL 0 K SO TO
SCHEDULE OF EXHIBITS
EXHIBITA Last Will and Testament for Marcello H. Soto signed and dated
September 26, 2007
EXHIBIT B Receipt of Inheritance Tax Prepayment postmark dated May 14,
2014
EXHIBIT C PNC Investments — Date of Death Valuation for Individual
Investment Account No. 004-723746'
EXHIBIT D New York Life/PNC Insurance — Date of Death Value of Annuity
Policy No. 52155647. Beneficiary: Estate of Marcello Soto
EXHIBIT E ING Annuity Contract No. 1030882-OW. Date of Death Valuation
Beneficiary: Decedent's Children
:645401
.M1
LAST WILL AND TESTAMENT
OF
MARCELLO H. SOTO
I, MARCELLO H. SOTO, of Lemoyne, Cumberland County,
Pennsylvania, make, publish and declare this as and for my Last
Will and Testament, hereby revoking all other Wills and Codicils
heretofore made by me.
FIRST: I bequeath such of my tangible personal prop-
erty as is set forth in a separate dated and signed Memorandum,
which dated and signed Memorandum shall be placed with or at-
tached to this, my Last will and Testament, to the individuals
designated therein. It is my intent that the last dated and
signed Memorandum shall control. If there is no Memorandum, it
is my intent that all of my tangible personal property shall be
and become a part of my residuary estate.
SECOND: I devise and bequeath my real property being
known and numbered as 704 Indiana Avenue, Lemoyne, Pennsylvania,
along with the contents thereof, to my wife, ANTONIA M. SOTO .
Should ANTONIA M. SOTO predecease me, I direct that this devise
be and become a part of my residuary estate to be distributed as
set forth hereinbelow.
THIRD: I give and bequeath the balance of my invest-
ment in the Citigroup Global Market Account, Account No. 724-
70657 , and my PNC Investment Account, Account No . 4881-7324
(Capital Directions) and Annuity No. 745-93378 (New York Life) ,
as follows :
(A) One Thousand Dollars ($1, 000 . 00) to ST. THERESA
CHURCH, of 1300 Bridge Street, New Cumberland, Pennsylvania
17070, to be used for general purposes as the governing body of
said church deems appropriate.
EXHIBIT A
(B) One Thousand Dollars ($1, 000 . 00) to the TRI-COUNTY
ASSOCIATION FOR THE BLIND, of 1800 N. 2nd Street, Harrisburg,
Pennsylvania 17101, to be used for general purposes as the
governing body of said organization deems appropriate .
(C) The balance of funds in the above-mentioned
accounts shall be and become a part of my residuary estate to be
disposed of as set forth hereinbeloweath all the rest, residue
FOURTH: I devise and bequ
and remainder of my estate of whatever nature and wherever
situate, including any property over which I hold power of
appointment and together with any insurance policies thereon, in
equal shares, to my children, MARK H. SOTO, ANGELA M. SOTO-
HAMLIN, CELESTE M. MENSECK, MATTHEW S . SOTO, GREGORY T. SOTO,
ANDREW K. SOTO and ONALEE A. FINIO . Should any of my children
predecease me, I give and bequeath such deceased child' s share
unto his or her spouse, if any, and, further, should there be a
failure of same, I give and bequeath such deceased child' s share
unto his or her issue per stirpes by representation. Should any
of my children predecease me without being survived by a spouse
sed child' s share to my
or issue, I give and bequeath such decea
surviving children, in equal shares, as provided herein.
FIFTH: Should any of my grandchildren not have at-
tained the age of eighteen (18) years at the time for distribu-
tion to him or her, I give, devise and bequeath the share of each
such grandchild to my hereinafter named Trustee or Trustees, IN
SEPARATE TRUSTS, to hold, manage, invest and reinvest the shares
so received, and to use and apply from time to time such portion
of income and principal for the said grandchild' s education
(including college, trade school or other similar training or
education) , support and welfare as my Trustee or Trustees, in
their sole discretion, deem advisable. My Trustee or Trustees
and maintenance of my
may make the payments for the support
grandchildren directly to said grandchildren or to their Guardian
or Guardians . Any payments made by my Trustee or Trustees
pursuant hereto shall be made without further responsibility to
the said grandchildren, their Guardian or Guardians, or to any
person taking care of my grandchildren. The Trustee or Trustees,
in exercising their discretionary authority with respect to the
payment of income or principal of the within Trust to my grand-
children, shall take into consideration any income or other
resources available to my grandchildren from sources outside this
Trust. In addition, my hereinafter named Trustee or Trustees
shall have the right, in their sole discretion, to purchase and
pay for out of the principal, as well as income, such insurance
policies as will provide for the grandchild' s medical care .
Any income or principal not so applied shall be dis-
tributed to each grandchild when he or she attains the age of
eighteen (18) years . In the event any of my grandchildren die
prior to the termination of this Trust established herein for
their benefit, the interest of said grandchild in said Trust
shall cease with any income and principal being divided evenly
between or among that deceased grandchild' s brothers or sisters
or the separate Trusts established hereunder for their benefit
and, in the absence of any brothers or sisters, or any Trust
established hereunder for their benefit, to my other grandchil-
dren, or the Trusts established hereunder for their benefit, in
equal shares .
SIXTH: In addition to all powers granted to them by
law and by other provisions of this Will, I give the fiduciaries
acting hereunder the following powers, applicable to all proper-
ty, exercisable without court approval and effective until actual
distribution of all property:
(A) To sell at public or private sale, or to lease,
for any period of time, any real or personal property and to give
A�� 3
options for sales, exchanges or leases, for such prices and upon
such terms (including credit, with or without security) or
conditions as are deemed proper. This includes the power t give
legally sufficient instruments for transfer of the property a
to receive the proceeds of any disposition of it .
(B) To partition, subdivide, or improve real estate
and to enter into agreements concerning the partition, subdivi-
sion, improvement, zoning or management of real estate and to
impose or extinguish restrictions on real estate.
(C) To compromise any claim or controversy and to
abandon any property which is of little or no value.
(D) To invest in all forms of property, including
stocks, common trust funds and mortgage investment funds, without
restriction to investments authorized for Pennsylvania fiduci-
aries, as are deemed proper, without regard to any principle of
diversification, risk or productivity. ranted
(E) To exercise any option, right or privilege g
in insurance policies or in other investments . given by the
(F) To exercise any election or privilege g
Federal and other tax laws, including, but not necessarily being
limited to, personal income, gift and estate or inheritance tax
laws .
(G) To make distributions to my herein named benefici-
aries in cash or in kind or partly in each.
(H) To borrow money from themselves or others in order
to pay debts, taxes, or estate or trust administration expenses,
to protect or improve any property held under my will, and for
investment purposes . qualified
(I) To select a mode of payment under any
retirement plan (pension plan, profit sharing plan, employee
stock ownership plan, or any other type of qualified plan) to the
extent the plan or the law permits them to do so, and to exercise
any other rights which they may have under the plan, in whatever
manner they consider advisable.
SEVENTH: I nominate and appoint ANGELA M. SOTO-HAMLIN
and ANDREW K. SOTO, or the survivor as between them, as Co-
Trustees of the hereinabove described Trusts. I direct that my
Trustee or Trustees shall serve without bond and shall receive
fair and reasonable compensation.
EIGHTH: I direct that all inheritance, estate,
transfer, succession and death taxes, of any kind whatsoever,
which may be payable by reason of my death, whether or not with
respect to property passing under this Will, shall be paid out of
the principal of my residuary estate.
NINTH: All interests hereunder, whether principal or
income, which are undistributed and in the possession of the
fiduciaries acting hereunder, even though vested or distribut-
able, shall not be subject to attachment, execution or sequestra-
tion for any debt, contract, obligation or liability of any
beneficiary, and furthermore, shall not be subject to pledge,
assignment, conveyance or anticipation.
TENTH: I nominate and appoint my daughter, ANGELA M.
SOTO-HAMLIN, Executrix of this, my Last Will and Testament. In
the event . of the death, resignation or inability to serve for any
reason whatsoever of the said ANGELA M. SOTO-HAMLIN, I nominate
and appoint my son, ANDREW K. SOTO, Executor of this, my Last
Will and Testament. I direct that my Executrix or Executor, as
the case may be, and their successors, shall not be required to
post security or a bond for the performance of their duties in
any jurisdiction.
5
s
IN WITNESS WHEREOF, I have hereunto set my hand and
seal to this, my Last Will and Testament, this 2 6 rr��day of
2007 .
(SEAL)
RCELLO H40TO
Signed, sealed, published and declared by the above-
named Testator as and for his Last Will and Testament in our
presence, who, at his request, in his presence and in the
presence of each other, have hereunto subscribed our names as
attesting witnesses .
Address
Address
�� 6
MEMORANDUM
In accordance with the provisions of Clause FIRST of my
1 /
Last Will and Testament, dated � c,r Z, 2007, I direct
that the following described personal property be given outright
to those individuals so designated:
1 . Any truck owned by me at the time of my death, my Shopsmith
Mark V Vaccuum system, my power sander, and all other
Shopsmith accessories, my twenty-one (2111 ) inch hand plane
and my slow speed grinder and motor to my son, GREGORY T.
SOTO.
2 . My roto zip, my seven (7") inch Craftsman skill saw, my
Craftsman Router, my eight ($" ) inch drill press, and my
Craftsman electric drill to my son, MARK H. SOTO.
3 . My Bosch jig saw and blades, my Porter Cable 330 palm
sander, my Great Tools 14.4V cordless drill and my large
hand saw to my daughter, ANGELA M. SOTO-HAMLIN.
4 . My scroll saw and blades, my Porter Cable 340 palm sander,
my Craftsman 15 .6 cordless drill and Japanese hand saw to my
daughter, CELESTE M. MENSECK.
5 . My ten (1011 ) inch Delta miter saw, my Ryobi table saw, my
Ryobi router, five (5) volumes of Easy Home Repairs books
and my Architectural Graphic Standards volumes to my son,
MATTHEW S. SOTO.
6. My Craftsman three (311 ) inch x twenty-one (2111 ) inch belt
sander, my Porter Cable 12V cordless drill, my Craftsman
��(!L 7
socket wrenches and my Bosch rotary sander 3283 to my son,
ANDREW K. SOTO.
7 . My small Hilti high speed drill (TDR 3000) , my large saber
Craftsman saw, my Craftsman jointer and my paint spray
system to my daughter, ONALEE A. FINIO .
8 . All of my remaining shop tools and assets shall be divided
between my children on the basis of need of a particular
tool or asset. I direct that my son, MATTHEW S . SOTO, shall
coordinate the distribution of shop tools and assets between
my children.
(SEAL)
Date: MARCELLO H. SOTO
8
COMMONWEALTH OF PENNSYLVANIA REV-1162 EX01-961
.DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT.280601 -
HARRISBURG,PA 17128-0601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 019162
SOTO-HAMLIN ANGELA M
93 HALDEMAN AVNEUE
NEW CUMBERLAND, PA 17070
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
________ told
101 $40,000.00
ESTATE INFORMATION: SSN: 527-20-2138
FILE NUMBER: 2114-0153
DECEDENT NAME: SOTO MARCELLO H
DATE OF PAYMENT: 05/15/2014
POSTMARK DATE: 05/14/2014
COUNTY: CUMBERLAND
DATE OF DEATH: 02/14/2014
TOTAL AMOUNT PAID: $40,000.00
REMARKS:
CHECK# 13
INITIALS: CJ
SEAL RECEIVED BY: LISA M. GRAYSON, ESQ.
REGISTER OF WILLS
TAXPAYER
EXHIBIT B
=■ WA r. 21. 2014n .6: 3SAM PNC Bank 14 9: 32 : 02 AM PAGE 1/001 Fax. 9887verP. 2
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April 18,2014
PNC Insurance Services LLC
Attn:Donna
Fax: 717-691-4051
Policy: 52255647
Decedent: MarcelloHSoto
We have received your request regarding the above policy,
Per your request,please review the following:
• Date of Death value as of February 14, 2014 is$88,017.34.
If you should have any questions or need assistance,please feel free to contactthe New York Life
Annuity Service Center and speak with one of our customer service representatives Monday
through Fridayfrom 8:30 a.m.to 5:30 p.m.Eastern Standard Time at 800-762-6212_
On Behalf of New York Life,
Monica Kaharl
Representative
New York Life Annuity Service Center
New York Life Annuity Ser ica Center• P.O.Box 9859.Providence,RI 02940. 1-800.762-6212
Annuities are issued by New Yodt Life Ireurance and Annuity Corporation(NYLIAC)(A Delavare Corporation)
Vadable annuities are distributed by:NYDFE Distributors LLC,Member FINRA/SIPC
NYLIAC and NYUFE Distributors LLC are wholly owned -
51 Madison Ave,Now,York I
EXHIBIT D
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Account toisnag_ Pen6rg Lgen VutihdrawaNF(.7pu {account Account frees —__ ----
Values Inv>stmen(s Tran=wcGCns Information in;e maCOn Nistou lniotmation tinent Pity Forms
J -infonnn0on Documents
4ccDUnt Values
J0W862(lW ING GoldenSelect Premium Plus
Account Summa 1Y By Investment- - -
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NOTE:The current cash surrender value may differ from the accumulatienvalue shown Wow due to Whirled charges and market value adjustment Please referto your ctrtmct
Owner Name: Marcello H Soto Caring Trust
Annuitant Name:
' Marcello H Soto ,fi,�ttF�fs�
As of. �08A92D13 - .LJ!%5: 32
Contract Issue Date: 06107/1999 _
Initial Premium Amount: $210,16D.30
Additional Premium Payments: $413,916.31
Total Premium Credits. $24,963.05 -
NetVfthdrawals: $000
Net Investment Results 1: $240,628.84
Accumulation Value: $689,668.50
Surrender Charges: $000
Madcet Value Adjustment(MVA): $0.00
Cash Surrender Value: $889,668.50 -
Penalty Free Withdrawal Amount: $88,966.85
Benefits S OUter Information
Death Benefit Option: 7%Solution Death Benefit
Guaranteed Minimum Death Benefit: $1,298,079.32
Death Benefit Value 2: $11,298,07B.32
t The amount by w1och your Addumulation Value has changed is due to irvaaftnat results durug the shod,hcludirg any market value adjustment t
charges,as outlined in your co met and prospeMe J (applicable),end adjusted b/certain charges,Including any surrender
2The Death Benefit is the aMcurt of the Death Ben"@ under your Wrtmot plus your Eamihys Multiplier Deal Benefit ff applicable,as of the Gue shown.
Annlnties are issued andrm administered try ING USA Annuity anti Life Insurance CommOY(Des Moines,IA)and distnbumd by Directed Services LLC Both Wmp dm are members Of the ING fumy ofoompanies
ING SecvrlC)I IW's Privacy Polry I DsmsSConditions -`-- -
- O]0[61NG NaM Airerca tmuance COrporatlon.AA rigyxs reserved.
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JERRY R.DUFFIE LAW O F F I C E S
RICHARD W.STEWART BARRIE B.GEHRLEIN
EDMUND G.JOIN A.TATLERES IOJOHNSON CARNOLYN O B.n7 CL1 N
MARK B.UFFIr DUFFIE JOHN A.Lucy
MARK C.DUEI'IE MATTHEW RIDLF.Y
JOHN R.NJNOSKY KAREN L.MASCIO
MICHAEL J.CASSIDY BRIAN W.CAR'T'ER
MELISSA P.GREEVY
WADE D.MANLEY OF COUNSEL
1914-2014 HORACEA.JOHNSON
C.ROY WEIDNER,JR.
4PY:15'PL'i`
ts:�7t.tl.d.lhh,?fc6nv.cun
August 12, 2014 C
C=0
Register of Wills Office s c R C-)
Cumberland County Courthouse
c�
One Courthouse Square
Carlisle, PA 17013
RE: Estate of Marcello Soto v
Date of Death: February 14, 2014
Your File No. 21-14-0153 GG
Our File No. 17867-1
Dear Register:
Enclosed for filing, please find the following:
1. 2 Original Pennsylvania Inheritance Tax Returns. There is remaining inheritance tax due in the amount
of$4,368.20. Estate Check No.15 is attached to the Return.
2. Inventory.
3. TWO'(2) copies of Page 1 of the Inheritance Tax Return and two (2)copies of the Inventory that we ask
that you time-stamp and return to us in the enclosed self addressed stamped envelope.
Thank you for your assistance in this matter. Should you have any questions, or require any additional
information, please feel free to contact us.
Very truly yours,
OHNSON, DUFFIE, STEWART
1.&,WEIDNER
Dana Wieseman U4�'"�°'��J
Estate Administration Paralegal
Enc.
c: Angela M. Soto-Hamlin, Executrix
:645679
301 MARKET STREET P.O.BOX ,109 LEMOYNE, PENNSYLVANIA 17043-0109
WWWJDSWCOM 717.761.4540 PAX: 717.761.3015 MAIL@JDSWCOM
JOHNSON, DUFFIE, STEWART & WEIDNER, P.C.