HomeMy WebLinkAbout01-0073
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AEV-1500 EX + (6-00)
OFFICIAL USE ONLY
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
~/-
COUNTY CODE
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT,280601
HARRISBURG, PA 17128-0601
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
SOCIAL SECURITY NUMBER
2001-00073
YEAR NUMBER
207-07-7820
THIS RETURN MUST BE AlEO IN 00PlJCA
KLINGLER JEAN L.
DATE OF DEATH (MM-DD-YEAR)
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
OI7"fJ9<~fj01 03 28/1919
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
X 1. Original Return Z. Supplemental Retum 3. Remainder Return (da
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CAPB 4. Limited Estate 4a. ~rg4~~~rel!~Compromise (date of death after 12-12- 2) 5. Federal Estate Tax Return
HpRL X 6. Decedent Died Testate 7. 8eqaitedl Maintained a Living Trust 0 S. Tolal Number of Safe Cepo
EplO
CRAC (Altach copy of Will) $lU9Ictiels:lpyolTrustj
KOTK 09. Litigation Proceeds ReceivedD 10. 0 11.
ES Spousal Poverty Credit Election to tax under Sec. 9
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\'d'cB.~i deatn between 12-31-91 and H-95) (Attach Sch 0)
TJ:/I$ }IECTlQN,MUSnell 'Cj)W!~fiTED;, "~~,CllRRElmQNQ\!NCIl'& <:bflFlQJlN:rIA~. fAX 1~()AMATION SHoUL:D :IlE.QIAEC;rSD TO:
NAME COMPLETE MAILING ADDRESS
JEFFREY E. PICCOLA, ESQUIRE
FIRM NAME (It Appl'lcable)
315 N. FRONT STREET
PO BOX 741
HARRISBURG, PA 17108-0741
BOSWELL, TINTNER, PICCOLA & WICKERSHAM
TELEPHONE NUMBER
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717 236-93
lReal Estate (Schedule A) (1) None
ZStocks and Bonds (Schedule B) (Z) 12, 90S' :00
3Closely Held Corporation, Partnership or (3) None
Sole-Proprietorship
4Mortgages & Notes Receivable (Schedule D) (4) None
5Cash, Bank Deposits & Miscellaneous Personal Property (5) 43 ,320 _ 38
(Schedule E)
6Jointly Owned Property (Schedule F) (6) None
Deparate Billing Requested
7Jnter-Vivos Transfers & Miscellaneous Non-Probate Property (7) - 0-
(Schedule G or L)
S:rotal Gross Assets (total Lines 1-7) (S)
9Funeral Expenses & Administrative Costs (Schedule H) (9) 4,599.07
lltJebls of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 79.58
lITotal Deductions (total Lines 9 & 10) (11)
121et Value of Estate (Une 8 minus Une 11) (12)
1:r::haritable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been (13)
made (Schedule J)
1411et Value Subject to Tax (Line 12 minus Line 13) (14)
51,546.73
OFFICIAL USE QNL Y
56,225.38
4.678.65
51,546.73
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
150..mount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(a)(1.2)
11i'\mount of Line 14 taxable at lineal rate
17Amount of Line 14 taxable at sibling rate
18C\mount of Line 14 taxable at collateral rate
19fax Due
ZO.
.0 0
.045
(15)
(16)
(17)
(lS)
(19)
0.00
2,319.60
0.00
0.00
2,319.60
0.00
51,546.73
0.00
0.00
x
X
X
X
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.15
Copyright (c) 2000 iorm software only The Lackner Group. Inc.
Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
4833 E. TRINDLE ROAD
CITY STATE I ZIP I
MECHANICS BURG PA 17050
Tax Payments and Credits:
nax Due (Page 1 Line 19)
2CreditsfPayments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1)
2,319.60
2,000.00
105.26
Total Credits ( A + B + C) (2)
2,105.26
3JnteresVPenalty if applicable
D. Interest
E. Penalty
TotallnteresVPenalty ( D + E ) (3)
411 Une 2 is greater than Line 1 + Une 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5Jf Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (SA)
B. Enter the total of Line S + SA This is the BALANCE DUE. (5B)
Make Check Payable to: REGI'~lr.;~.OF WILLS, AGENT
',"u~t'@~g~II~~~!~~li~~"~'~cc~Wi~ti"~G~~ii~~~I'~~I~[~6I~ti'~~" "X" i1~li$~i~iil~~~~~~~i;~$~li~I[i8'8~:~
1Did 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?
21f death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?
3Did decedent own an "in trust for" or payable upon death bank account or security at his
or her death? . . . . . .
4Did decedent own an Individual Retirement Account, annuity, or other non-probate property
which contains a beneficiary designation?
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
0.00
0.00
214.34
0.00
214 . 34
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Under penalties of pe~ury. I declare that I have e)(amined this return, including accompanying sct1etil.lles and statements. and "10 the best 01 my knowledge and belief, it is true,
correct and complete. Declaration ot preparer other than the personal representative is based on all information of which preparer has any knowiedge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
f\
JOAN KLINGLER
418 ALLENDALE WAY
-----------------------------------------------------
CAMP HILL, PA 17011
BOSWELL, TINTNER, PICCOLA & WICKERSHAM
315 N. FRONT STREET/PO BOX 741
- --HARRISBURC-- W..-- -i7i(f8~O'i4i --- -- - -- - -- - -- - ---
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For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 P.S. 9116 (a) (1.1) (i)].
For dates at death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. 9116 (a) (1.1) (ii)]. The statute does not exemot a transfer 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 twenty-one 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% [72 P.S. 9116 (a) (1.2)1.
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2)
[72 P.S. 9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [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.
Copyright (c) 2000 form software only The Lackner Group, Inc.
Form REV-150D EX (Rev. 6.00)
REV-1503 [X + (1-97)
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
JEAN L. KLINGLER
SS!! 207-07-7820
01/09/2001
FILE NUMBER
2001-00073
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM DESCRIPTION UNIT VALUE VALUE AT DATE
NUMBER OF DEATH
1 $800 EIGHT (8) US SAVINGS BONDS - DATED DECEMBER 1994 339.40 2,715.20
2 $500 FIVE (5) US SAVINGS BONDS - DATED FEBRUARY 1995 339.40 1,697.00
3 $400 FOUR (4) US SAVINGS BONDS - DATED APRIL 1993 362.80 1,451. 20
4 $400 FOUR (4) US SAVINGS BONDS - DATED NOVEMBER 1992 401.20 1,604.80
5 $400 FOUR (4) US SAVINGS BONDS - DATED OCTOBER 1993 353.80 1,415.20
6 $400 FOUR (4) US SAVINGS BONDS - DATED JUNE 1994 347.40 1,389.60
7 $600 SIX (6) US SAVINGS BONDS - DATED JUNE 1995 320.40 1,922.40
8 $200 TWO (2) SAVINGS BONDS - DATED FEBRUARY 1994 354.80 709.60
TOTAL (Also enter on line 2, Recapitulation) 12,905.00
(If more space is needed, insert additional sheets of the same size)
Copyright (cl 1996 10rm so1tware only CPSyslems, Inc.
Form REV-1503 EX (Rev. 1-97)
REV-1508 EX + (1-97)
COMMONWEAL1H OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
JEAN L. KLINGLER
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
SSf! 207-07-7820
01/09/2001
FILE NUMBER
2001-00073
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
NUMBER
1 ALLFIRST BANK
DESCRIPTION
CHECKING ACCOUNT #0051894459
VALUE AT DATE
OF DEATH
3,805.54
2 ALLFIRST BANK
MONEY MARKET CHECKING ACCONT #0094240884
0.00
3 ALLFIRST BANK
MONEY FUND ALTERNTAIVE #0950266371
39,036.76
4
BANKERS LIFE INSURANCE COMPANY - REFUND OF PREMIUM PAYMENT
DEDUCTED FROM CHECKING ACCT.
91.56
5
BANKERS LIFE & CASUALTY COMPANY - REFUND FROM NURSING HOME
INSURANCE POLICY
97.66
6
COMCAST CABLE - REFUND FROM OVERPAYMENT ON ACCOUNT
2.11
7
SOAP OPERA DIGEST - REFUND FROM SUBSCRIPTION
69.95
8
THE PATRIOT NEWS - REFUND NEWSPAPER SUBSCRIPTION
216.80
TOTAL (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems. Inc.
$ 43,320.38
Form REV-1508 EX (Rev, 1-97)
REV-1510 EX + (1-97)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
FILE NUMBER
2001-00073
DESCRIPTION OF PROPERTY %OF
ITEM RELAilb~~~~ ruED~~~5E~f/tN1>T-rtf'~~~j~EbEF t~~~~FER DATE OF DEATH DECD'S EXCLUSION TAXABLE V ALU E
NUMBER ATTACH A COpy OF THE DEED FOR REAL ESTATE. V ALU E OF ASSET INTEREST (IF APPLICABLE)
1 YMCA RETIREMENT ACCOUNT 7,141.68 0.00% 0.00
BENEFICIARIES NAMED
AS PER SCHEDULE J
TOTAL (Also enter on line 7, RecapittJation) 0.00
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
JEAN L. KLINGLER
01/09/2001
551/ 207-07-7820
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystem$, Inc.
Form REV-151D EX (Rev. 1-97)
REV-1511 EX+(1-97)
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
JEAN L. KLINGLER
SSII 207 - 07 - 7820
01/09/2001
FILE NUMBER
2001- 00073
ITEM
NUMBER DESCRIPTION AMOUNT
A. UNERAL EXPENSES:
1 BEVERLY GORDON - ORGAINST FOR FUNERAL 50.00
2 CREMMATION SOCIETY OF PENNSYLVANIA - CREMATION SERVICES 1,040.00
3 PASTOR GORDON - MEMORIAL SERVICE 100.00
4 WOMAN'S ASSOCATION - MEMORIAL SERVICE RECEPTION 250.00
B. DMINISTRATIVE COSTS: ,
1. Personal Representative's Commissions L.J Q.lV{A
Name of Personal Representative(s)
Social Security Number(s) I EIN Number of Personal Representative(s}
Street Address
City State Zip
-
Year(s) Commission Paid:
2. Attorney's Fees BOSWELL, TINTNER, PICCOLA & WICKERSHAM 2,815.00
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 Register of Wills 97.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1 BOSWELL, TINTNER , PICCOLA & WICKERSHAM - POSTAGE, PHOTOCOPIES, 75.00
NOTARY, ETC.
2 CUMBERLAND LAW JOURNAL - ADVERTISE ESTATE 75.00
3 THE SENTINAL LEGAL - ADVERTISE ESTATE 97.07
TOTAL (Also enter on line 9, Recapitulation) $ 4,599.07
Debts of decedent must be reported on Schedule I.
(If more space is needed, insert additional sheets of the same size)
Copyright (e) 1996 form software only CPSystem$, Inc.
Form REV-1511 EX (Rev. 1-97)
REV-1512 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
JEAN L. KLINGLER
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, AND LIENS
SSff 207 - 07 - 7820
01/09/2001
FILE NUMBER
2001-00073
Include unreimbursed medical expenses.
ITEM
NUMBER
1
DESCRIPTION
CONNER, RICH, KEARNEY & TORCHIA DOCTOR BILL
AMOUNT
27 .84
2
CONNER, RICH, KEARNEY & TORCHIA
DOCTOR BILL
6.96
3
MID-PENN UROLOGY - DOCTOR BILL
40.85
4
VERIZON - FINAL PHONE BILL
3.93
TOTAL (Also enter on line 10, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
Copyright tc) 1996 iorm sottware only CPSystems. Inc.
$
79.58
Form REV-1512 EX (Rev. 1-97)
REV-1513 EX + (9.00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
JEAN L. KLINGLER
SSlt 207-07-7820
01/09/2001
FILE NUMBER
2001-00073
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I. AXABLE DISTRIBUTIONS [include outright spousal distributions. and
translers under Sec. 9116{a){1.2)]
1
JOAN M. KLINGLER
4187 ALLENDALE WAY
CAMP HILL, PA 17011
DAUGHTER
1/3 OF RESIDUE
2
JANICE MCAVOY
7320 JEFFERSON STREET
HARRISBURG, PA 17111
DAUGHTER
1/3 OF RES IDUE
3
MEGAN K. KLINGLER
SCOTT T. KLINGLER
EMILY J. KLINGLER
C/O TANYA H. KLINGLER
674 MEADOW LANE
ROCHESTER, PA 15074
GRANDDAUGHTER
GRANDSON
GRANDDAUGHTER
1/3 OF RESIDUE
1/3 OF RESIDUE
1/3 OF RESIDUE
ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 1STHRU 18 AS APPROPRIATE ON REV 1S00 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
0.00
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 2000 form software only The Lackner Group. Inc.
Form REV-1513 EX (Rev, 9-001
LAST WILL
OF
JEAN L. KLINGLER
I, JEAN L. KLINGLER, of Susquehanna Township, Dauphin
County, Pennsylvania, being of sound and disposing mind, memory
and underscanding make and publish this writing to be my Last
Will and hereby revoke and make void any and all former Wills or
Codicils made by me at any cime prior hereto.
ITEM I: I direct the payment out of my estate of all
,
my just debts and funeral expenses as soon after my decease as
convenient.
ITEM II: I give, devise and bequeath my entire estate,
both real and personal of whatsoever nature and wheresoever the
same may be situated at the time of my death to my husband, LESTER
H. KLINGLER, if he should survive me by more than Sixty (60) days.
ITEM III: In the event that my husband, LESTER H.
KLINGLER, shall predecease me or die before che 60th day, I de-
vise and bequeath my entire estate, both real and personal of
whatsoever nacure and wheresoever the same may be situated at the
time of my death in Three (3) equal shares per stirpes to my
children, JOAN M. KLINGLER, now of Lemoyne, Pennsylvania, JANICE
A. McAVOY, now of Harrisburg, Pennsylvania, and THOMAS L.
KLINGLER, now of Rochester, Pennsylvania.
9Dih'- ~ ~~
Jean L. Klingler
(SEAL)
ITEM IV:
I authorize and direct my Executor
any and all real estate of which I die possessed.
ITEM V: All taxes that may be assessed in consequence
of my death, of whatever nature and by whatever jurisdiction im-
posed, shall be considered a part of the expense of the adminis-
tration of my estate, and my Executor shall have the absolute
power in his discretion to pay the same at once whether or not
the law under which they are imposed permits the postponement of
payment of all or part of them at a later time.
ITEM VI: I appoint my husband, LESTER H. KLINGLER, of
Susquehanna Township, Dauphin County, Pennsylvania, as Executor
of this, my Last will. Should my husband, LESTER H. KLINGLER,
for any reason fail or not qualify as Executor, I appoint in his
place as Executrix, my daughter, JOAN M. KLINGLER, now of
Lemoyne, Pennsylvania.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal this ~Ot:; day of Jt:).~UQ.~t
, A.D., 1985.
91--- > :to ~'~/t}
ean L. Klingle
(SEAL)
-2-
'/
Bonds with Mom as owner and the following as beneficiaries
aA~ 2-[g(<l/
Megan '>"2 $500 bonds dated 6/95 3.2(),10 <c2"'" t,,/0.80
Scott - A $500 bonds dated 2/95JJ'f. 16 sgf/I,!("
/2 $500 bonds dated 6/95.3'.20 '10""'d- ~ u'/o,;:;o '^ f/o,:1o
Emily - /2 $500 bonds dated 2/95 J' -" 9. f 0" ). = /7' !.J ? 0
/<2 $500 bonds dated 6/95..5:'0'. lie! (")( v.
Tanya-.A'$500 bonds dated 2/95JJ9. 10 ,;. erR.fo
Kelly -/2 $500 bonds dated 2/94.35'/ 30 ~;? ~ 7c)? C-o
Janice ---8 $500 bonds dated 12/94 -3'.3' f 10 .'J. f 0 ,j 7/ S; rJ 0 " .r
,.4$500 bonds dated 4/93 ,k,.l. fo .".11. 1'15/:20 /11&&'fO
Joan - 4'.$500 bonds dated 11/92 '10/.;Oj
A$500 bonds dated 10/93 ...?5.J.!lO~f'" 'l'f'a'l.r.o
4 $500 bonds dated 6/946'1710 . '
12~ () "S. - v.".\....e: ,,"'-s\..
.
02126/01
13:43
~1 302 934 2955
CIS
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allfirst
AIlfirst Financial Center N.A.
PO Box 900
Millboro, DE 19966
February 26, 2001
Boswell, Tintner, Piccola & Wickersham
Attorneys At Law
315 North Front Street PO Box 741
Harrisburg, PA 17108-0741
Re: Estate of Jean 1. Klinrder
Social Securitv: 207-07.7820
Date of Death: January 9. 2001
Dear Sir or Madam:
Per your inquiry dated February 8, 200 I please be advised that at the time of death, the above- named decedent had
on deposit with this bank the following:
1.
Type of Account
Golden Age Checking
Account Number
0051894459
Ownership (Names oj)
Jean L Klingler
Lester H Klingler.Deed
Opening Date
08128/64
$3.805.54
$ 0.00
Ba/anJ;e on Date of Death
Accrued Interest
Total
..T3.'8OI'5;r.....-............-..-
2.
Type of Account
Money Market Checking
Account Number
0094240884
Ownership (Names oj)
Jean L. Klingler
Lester H Klingler,DeCd
Opening Dale
OIIJJ/OI
Balance on Date of Death
$0.00
Accrued Interest
Total
$0.00
..JiFiiij'................................
02126/01
13:43
~1 302 934 2955
CIS
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3. 1j;pe of Account MOl1ey Fund Alternative
Account Number 0950266371
Ownership (Names of) Jean L. Klingler
Opening Date ll/15/00
Balance on Date of Death $39,909.06
Accrued Interest $ 127.70
Total ..'!f39,7jj"6."ig--.-..--........----
This letter does nol include any accounts in which the deceased may have been listed as power of AlIorney.
Custodian of Uniform Tronsjers. Representative Payee. or Trustee under a WriUen Agreement.
For further account information. closures and/or reimbursement of funds reftr /0 he/ow branch:
SUMMERDALE PLAZA OFfiCE
423 NORTH ENOLA ROAD
ENOLA. P A 170~5
717.255-2261
Sincerely,
tf
Assistant III
Cis SeIVices, (302) 934-2909
PETITION FOR PROBATE and GRANT OF LETTERS
Estate oj::k.....l\. L 'K \~ Y'-~...r No. 0:> ( - 0 t - :l 3
also known as To:
Register of Witls for the
~ Deceased. County of '-- "^' ~ 1a..r )o..~ in the
Social Security No. G- D , - CJ -r - 1:::/ <z, ~, Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the executY"~ ~
in the last will of the above decedent, dated .T.,........ '^-eJ.- r ~ 3vf ~
and codicil(s) dated I-c H.......... ~, .l:::. F'7!f~ '!"'J '1 "%..
named
, 19 ~ r
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in Cv-. W"l.bQ r \~'^-~ County, Pennsylvania, with
h ~ ..,... last family or ~rincipal residence at '-i ~ J 9 J? -Jl'" 1",...cA. ~ J2../J.... M(..:Jj.:- \.Lu-... ~ ).( s \",A)I'"-\
J..I c... ~ fd....<.}'- f z-,f '
(lIst street, number and munclpalIty)
J - <J
~200 )
, ~~ ,
years of age, died
at ~ ~5 t"-(
Except as fol ows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incom peten t:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows:
$ <:.[)~ "1 I \, J < ~ Co
f
$
$
$
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters testamentary
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
theron.
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA I s~
COUNTY OF CUMBERLAND J ~
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law.
:T~~ ~
affirmed and
16TH
V)
OQ'
::::s
~
.....
~
~
~
No. 21 - 01 - 73
Estate of
JEAN L KLINGLER
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW JANUARY 17.. 19; 2001, in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated JANUARY 30, 1985
described therein be admitted to probate and filed of record as the last will of
JEAN L KLINGLER
TESTAMENTARY
JOAN M KLINGLER
and Letters
are hereby granted to
/) l1i') ,
( '/
'/'/'-T
C . .L<.~L,-.' L/':)
-/(/
J' r l./{!-.f"i _
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Register of Wills
MARY CLEWIS
FEES
Probate, Letters, Etc. .........
Short Certificates( 3) . . . . . . . . . .
Renunciation ................
X-PAGE
JCP
$ 80.00
$
$
$ 3.00
~.OO
TOTAL - $ 97 88
JANUARY 17 2001 ·
. . . . . . . . . . . . . . . . , . . . . . . . . . . . . . . . . . .
q nn
ATTORNEY (Sup. Ct. LD. No.)
ADDRESS
Filed
PHONE
,..-
Mailed letters to Executrix on 1-17-01
21 - 01 - 73
REGISTER OF WILLS OF COUNTY
OATH OF SUBSCRIBING WITNESS
""""
"'-,
'''.., codicil
(each) a subscribing witness to th~"'~ill presented herewith, (each) being duly qualified according to
'",-
law, depose(s) and say(s) that " present and saw
"
'-",-
"
......."...
the testat , sign the same and that '" "'- signed as a witness at the
request of testat_ in h presence and (in tlie.~resence of each other) (in the presence of the
other subscribing witness(es)). """~.,
Sworn to or affirmed and subscribed before
me this day of
19_
"""".
Register
'''....,
'~~e)
"'-
"'-,
(Address) ~
"".
(Name) '-.
(Address)
REGISTER OF WILLS OF CUMBERLAND COUNTY
OATH OF NON-SUBSCRIBING WITNESS
.~
J C? dA-,
If 7fff1ttf" \ /1)(' Il ~/O V
testat~ of (one of the subscribing witnesses to) the
(each) a subscriber hereto, (each) being y qualified according to law, depose(s) and say(s) that
;t: """Ll1 familiar with the signature of .::J~ q...Y\. L, I(~; Y> (['4-.
~
will presented herewith and
CI:IIiiitl
believ~the signature on the will is in the handwriting of
~
.-
that
to the best of
~~
/V11
eA-
Sworn to or affirmed and subscribed before
me this 16TH day of
RY 2001
~~ ~'F
;;// . . (Name) ., _
LfJ~ A(le~~ \.A~7 ~A J!."fll 7tJU
,
Q (Address)
r1/JMY Ii' Ijj;ltidY!cr--- '
'I ~t1f1me) IJI!
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MMre~ V 17m
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......
P Jj
IN RE:
ESTATE OF
JEAN L. KLINGLER,
DECEASED
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYL VANIA
: ORPHANS' COURT DIVISION
: ESTATE #2001-73
: SOCIAL SECURITY #207-07-7820
STATUS REPORT UNDER RULE 6.12
Name of Decedent: JEAN L. KLINGLER
Social Security No. 207-07-7820
Date of Death:
JANUARY 9. 2001
Will No.
Register File No. 2001-73
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
1.
State whether administration of the estate is complete: Yes_
NO-L
2. lfthe answer to #1 is No, state when the personal
representative reasonably believes that the administration
will be complete: OCTOBER" 2001
3. lfthe answer to #1 is Yes, state the following:
a. Did the personal representative file a final
account with the Court? Yes No
b. The separate Orphans' Court No. (if any) for
the personal representative's account is:
c. Did the personal representative state an account
informally to the parties in interest? Yes _ No _
d. Copies of receipts, releases, joinders and
approvals of formal or information accounts may
be filed with the Clerk of the Orphans' Court
and may be attached to this report.
Date: June 14, 2001 Signature: -::Je~~ (.~Ct..ck
Name: Jeffrey Piccola, Esquire
Address: 315 North Front Street,
Harrisburg, P A, 17101
Telephone: (717) 236-9377
Capacity: _Personal Representative --X- Counsel
~~
/ / /"" ---,.-I J (/~ ...,
/ u - ' C/l./ , '1 --
~EAU OF INDIVIDUAL TAX~~
Jr,HERITAh:E TAX DIVISION
~~PT. 280601
HARRISBURG? PA 171Z8-0601
Lj
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
JEFFREY E PICCOLA ESQ
BOSWELL ETAL
PO BOX 741
HBG PA 17108
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
07-30-2001
KLINGLER
01-09-2001
21 01-0073
CUMBERLAND
101
si-
c/
*
REV-1547 EX AFP <1%-OQ)
JEAN
L
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV=iSiri-ix-AFP-,l"2=O(fr-NOTIci-oF--fNHEififAifci-TAx-APPRAisEirENT~--ALLOWANCE-OR-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF KLINGLER JEAN L FILE NO. 21 01-0073 ACN 101 DATE 07-30-2001
TAX RETURN WAS: ( ) ACCEPTED AS FILED
SEE ATTACHED NOTICE
( X) CHANGED
NOTE: If an assessmen~ was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total oT ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15)
16. Amount of Line 14 taxable at Lineal/Class A rate (16)
17. Amount of Line 14 at Sibling rate (17)
18. Amount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS:
.00 X 00 = .00
58,688.41 X 045 = 2,640.97
.00 X 12 = .00
.00 X 15 = .00
(19)= 2,640.97
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Depos"its/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
(1)
(2)
(3)
(4)
(5)
(6)
(7)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9.
10.
11.
12.
13.
14.
(9)
(10)
Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
Debts/Mortgage Liabilities/Liens (Schedule I)
Total Deduct~ons
Net Value of Tax Return
Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
Net Value of Estate Subject to Tax
.00
12?905.00
.00
.00
43,320.38
.00
7,141.68
(8)
4,599.07
79.58
(11)
(12)
(13)
(14)
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
63,367.06
4.678 65
58,688.41
.00
58,688.41
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
04-09-2001 AA478260 105.26 2,000.00
06-14-2001 AA496724 .00 214.34
PAYMENT MUST BE MADE BY 10-09-2001*. TOTAL TAX CREDIT 2,319.60
BALANCE OF TAX DUE 321.37
INTEREST AND PEN. .00
TOTAL DUE 321.37
~ IF PAID AFTER DATE INDICATED, SEe REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "'CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
f-A-C(l y'- 3-0/ (l~7?
/ & --:>>3 '-1
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERiTANCE TAX DIVISION
. DEPT. 280601
HARRISBURG, PA 17128-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
JEFFREY E PICCOLA ESQ
BOSWELL ETAL
PO BOX 741
HBG PA 17108
07-30-2001
KLINGLER
01-09-2001
21 01-0073
CUMBERLAND
101
Sbj*
REV-1547 EX AFP (12-00>
JEAN
L
Amount Remitted
.00
12,905.00
.00
.00
43,320.38
.00
7,141.68
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(9)
(10)
4,599.07
79.58
(11)
(12)
(13)
(14)
NOTE: To insure proper
credit to your account,
submit the upper portiol
of this form with your
tax payment.
(8)
63,367.06
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV=is'4j-e:X-AFP--ci2"':-oo'Y-NCffice:--OF-i-NHEiiiTANCE-,.-ii-AppRA-isEMENT,--AiloWANCE-oi-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF KLINGLER JEAN L FILE NO. 21 01-0073 ACN 101 DATE 07-30-2001
TAX RETURN WAS: ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
4.678.65
58,688.41
.00
58,688.41
NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
re~lect figures that include the total o~ ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15)
16. Amount of Line 14 taxable at Lineal/Class A rate (16)
17. Amount of Line 14 at Sibling rate (17)
18. Amount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS:
.00 X 00 = .00
58,688.41 X 045 = 2,640.97
.00 X 12 = .00
.00 X 15 = .00
(19)= 2,640.97
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
04-09-2001 AA478260 105.26 2,000.00
06-14-2001 AA496724 .00 214.34
PAYMENT MUST BE MADE BY 10-09-2001*. TOTAL TAX CREDIT 2,319.60
BALANCE OF TAX DUE 321.37
INTEREST AND PEN. .00
TOTAL DUE 321.37
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140).
PAYMENT:
Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side.
--Make check or money order payable to: REGISTER OF WILLS, AGENT
REFUND (CR):
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of PennsYlvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office
of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-3020 (TT only).
OBJECTIONS:
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must Object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans" Court.
ADMIN-
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent"s death, a five percent (5Z) discount of
the tax paid is allowed.
PENALTY:
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2001 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 20Z .000548 1992 9Z .000247
1983 16Z .000438 1993-1994 7Z .000192
1984 llZ .000301 1995-1998 9Z .000247
1985 13Z .000356 1999 7Z .000192
1986 10Z .000274 2000 8Z .000219
1987 9Z .000247 2001 9Z .000247
1988-1991 llZ .000301
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
REV-1470 EX (6-88)
..
INHERITANCE TAX
EXPLANA TION
OF CHANGES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG PA 17128-0601
DECEDENT'S NAME
FILE NUMBER
REVIEWED BY
ACN
2101-0073
101
Klinger, Jean L.
Daniel Heck
SCHEDULE
ITEM
NO.
EXPLANATION OF CHANGES
G
1
The this account is 1000/0 taxable as the decedent was over the age of 59 % at date of
death.
ROW
Page 1
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
JEFFREY E PICCOLA
315 NORTH FRONT STREET
HARRISBURG, PA 17101
-------- fold
ESTATE INFORMATION: SSN: 207-07-7820
FILE NUMBER: 21-2001- 0073
DECEDENT NAME: KLINGLER JEAN L
DATE OF PAYMENT: 08/06/2001
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 01/09/2001
NO. CD 000120
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $321 .37
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$321 .37
REMARKS: JEFFREY E PICCOLA
CHECK#104
SEAL
INITIALS: AC
RECEIVED BY:
REGISTER OF WILLS
MARY C. LEWIS
REGISTER OF WILLS
/0~-d.O~j.- '-I
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG~ PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
;f- ._~
v~
REY-1U7 EX AFP (12-00)
JEFFREY E PICCOLA ESQ
BOSWELL ETAL
PO BOX 741
HBG PA 17108'
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
09-04-2001
KLINGLER
01-09-2001
21 01-0073
CUMBERLAND
101
JEAN
L
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REv=i6o'-Ex--AFP-fi"2-:offr------.ii"-iNHERli"-ANcE-fAx-sTATEHENf-'ifF"-AC-couiff--.-i.---------------------
ESTATE OF KLINGLER JEAN L FILE NO.21 01-0073 ACN 101 DATE 09-04-2001
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
~ PR04ECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 07-30-2001
PR I NC I PAL TAX DUE: .__.__._._..._..____.__.___..__._..__.....__._.__...__..--.---...---....-.---.
2,640.97
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
04-09-2001 AA478260 105.26 2,000.00
06-14-2001 AA496724 .00 214.34
08-06-2001 CDOOO120 .00 321.37
TOTAL TAX CREDIT 2,640.97
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
PAVMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
If RESIDENT DECEDENT lIake check or money order payable to: REGISTER OF WILLS, AGENT.
I f NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at
the Office of the Register of Wills, any of the 23 Revenue District Offices or froll the Department's 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-3020 (TT only).
REPLY TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, HarriSburg, PA 17128-0601, phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount
of the tax paid is allowed.
PENALTY:
The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty periOd.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day froll the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2001 are:
Year
Interest Rate
Daily Interest Factor
Year
Interest Rate
Daily Interest Factor
1982 20X .000548 1992 9X .000247
1983 16% .000438 1993-1994 7% .000192
1984 11% .000301 1995-1998 97- .000247
1985 13% .000356 1999 7% .000192
1986 107- .000274 2000 8% .000219
1987 9% .000247 2001 9% .000247
1988-1991 IlX .000301
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest lIust be calculated.
()
.../
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
: ESTATE #2001-73
: SOCIAL SECURITY #207-07-7820
IN RE:
ESTATE OF
JEAN L. KLINGLER,
DECEASED
STATUS REPORT UNDER RULE 6.12
Name of Decedent: JEAN L. KLINGLER
Social Security No. 207-07-7820
Date of Death:
Will No.
JANUARY 9. 2001
Register File No. 2001-73
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration of the above-captioned estate:
1. State whether administration of the estate is complete: Yes.1L- No
2. If the answer to # 1 is No, state when the personal
representative reasonably believes that the administration
will be complete:
3. If the answer to # 1 is Yes, state the following:
a.
b.
c.
d.
Date: June 25, 2002
Did the personal representative file a final
account with the Court? Y es No --.X.-
The separate Orphans' Court No. (if any) for
the personal representative's account is:
Did the personal representative state an account
informally to the parties in interest? Yes.1L- No_
Copies of receipts, releases, joinders and
approvals of formal or information accounts may
be filed with the Clerk of the Orphans' Court
and may be attached to this report.
m jl'
_ ~ (~ 1Ca/('
Jeffrey . Piccola, Esquire
315 North Front Street,
Harrisburg, P A, 1 71 0 1
Telephone: (717) 236-9377
Capacity: _Personal Representative --X- Counsel
Signature:
Name:
Address:
f';2
......."'c
DECEASED
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYLVANIA
: ORPHANS' COURT DIVISION
: ESTATE #2001-73
: SOCIAL SECURITY #207-07-7820
IN RE:
ESTATE OF
JEAN L. KLINGLER,
FAMILY SETTLEMENT AGREEMENT
ESTATE OF JEAN L. KLINGLER
AGREEMENT executed this 24th day of June, 2002, by and between Joan M. Klingler,
J anice McAvoy, Tanya H. Klingler, as guardian of Megan L. Klingler, Scott T. Klingler and
Emily J. Klingler, minors, beneficiaries of the Estate of Jean L. Klingler, and Joan M. Klingler,
Executrix of the Estate of Jean L. Klingler, at 418 Allendale Way, Camp Hill, Cumberland
County, Pennsylvania.
WITNESSETH:
WHEREAS, Jean L. Klingler, died on January 9,2001, testate. Letters Testemantary
were issued by the Cumberland County Register of Wills on January 17, 2001 ; and
WHEREAS, the Exeuctrix has proceeded with the administration of said estate, and has
paid all proper bills and debts for the estate and has prepared a Pennsylvania Inheritance Tax
Return, which documents have been filed with the Register of Wills of Cumberland County; and
WHEREAS, the Executrix has examined the income and expense statements for the
estate pertinent to the estate assets, income earned and expense paid during the course of the
administration; and
WHEREAS, the parties hereto agree that the Executrix need not file a First and Final
Account and Schedule of Distribution with the Orphans' Court of Cumberland County, and that
the net estate of the decedent shall be distributed pursuant to the Testate Laws of the
Commonwealth of Pennsylvania.
NOW THEREFORE, the parties hereto intending to be legally bound hereby, mutually
agree, as follows:
1. Pennsylvania Inheritance Tax. The parties hereto, and each of them, agree and
acknowledge that they have fully and carefully examined the Pennsylvania Inheritance Tax
Return and the Schedule J Beneficiary form relating thereto, and finds them to be true and
correct, and acceptable to the parties hereto and each of them, and further that they have received
a copy of these documents.
2. Release and Discharge. The parties hereto do hereby release, remise and forever
discharge the Estate of Jean L. Klingler, the Executrix and the attorney for the Estate, of and
from all manner of acts, suits, claims, accounts, accountings, debts, dues and demands
whatsoever which he or his legal representatives or assigns may at any time hereafter have,
against the Executrix, the said Estate or the assets thereof, from, for, touching or concerning any
of the assets and property of the said Estate and/or any claim or interest thereto or therein, and the
administration, management, collection, sale or distribution of any of the said assets and for or on
account of any money, interest, income, assets or proceeds out of the same, from the time of the
death of the said decedent to and including the date of this Agreement and release.
3. Distribution. Under the intestate laws of the Commonwealth of Pennsylvania,
distribution will be made in accordance with Schedule J of the Pennsylvania Inheritance Tax
Return, which is as follows:
Joan M. Klingler
1/3 of estate
$19,655.55
Janice McAvoy
1/3 of estate
$19,655.55
Megan L. Klingler
Scott T. Klingler
Emily J. Klingler
1/3 of estate
$19,655.55
(a) Taxes. The Pennsylvania Inheritance Tax return was filed on June 14, 2001.
Said return was accepted.
(b) Creditors' claims. All claims of the creditors, as known to the Executrix have
been paid.
( c ) Advance Distribution. There has been no advance distribution to the
Beneficiaries.
(d) Residuary distribution. The savings bonds that are payable to each heir will be
distributed according to the bonds. Distribution to the residuary to the beneficiaries are made as
follows:
Joan M. Klingler
1/3 of estate
$19,655.55
Janice McAvoy
1/3 of estate
$19,655.55
Megan L. Klingler
Scott T. Klingler
Emily J. Klingler
1/3 of estate
$19,655.55
4. Personal Property. All personal property were given in accordance with the testate
laws of the Commonwealth of Pennsylvania.
5. Final agreements. This instrument is a full and final Family Settlement Agreement by
and between the parties hereto, both fiduciary and individual, all of the same having been arrived
at, concluded and executed after a full and complete disclosure of the assets of the said estate and
the rights of the parties herein and thereto and all of the parties hereto, and each of them, agrees
to abide by the terms thereof.
6. Requirement to execute documents. The parties hereto, and each of them, agree that
they will at all times in the future and whenever necessary, appropriate or convenient, make,
execute and deliver to the said Executrix, and to the other party or persons, any and all
instruments, documents, conveyances, deeds, releases or other instruments of any kind necessary
or convenient to carry out the intention of this Agreement and/or to permit, assist and enable the
Executor to fulfill his duties with reference to the said estate and all of the assets thereof.
7. Entire agreement. This Agreement constitutes the entire understanding among the
parties hereto, and each of them acknowledges that no representations or statement of any kind,
written or oral, have been made to them or any of them prior hereto by the Executrix or by any
other person or party upon his behalf.
8. Heirs. This Agreement shall enure to the benefit of and shall be binding upon, the
parties hereto, and each of them, their heirs, executors, administrators, successors and assigns.
9. Signature. It is agreed that this Agreement may be signed in counterparts by all
parties.
IN WITNESS WHEREOF, the parties hereto have hereunto set their respective hands
and seals the day and year first above written.
:JJ:resen~,: of:, /
~~-I-v
IN WITNESS WHEREOF, the parties hereto have hereunto set their respective hands
and seals the day and year first above written.
In the presence of:
~~ ~('t:Zt~1
JA, E MeA VOY /'
IN WITNESS WHEREOF, the parties hereto have hereunto set their respective hands
and seals the day and year first above written.
"D~
../
./
.//"'~'./
In the presence of:
TAN . I LER, NATURAL
MOTHE~AN GUARDIAN .OF
MEGAN KLINGLER, SCOTT T.
KLING ER & EMILY J. KLINGLER
IN WITNESS WHEREOF, the parties hereto have hereunto set their respective hands
and seals the day and year first above written.
3::e(~
....--..., ,.~_.,
.. )
Register of Wills of
CUMBERLAND
County, Pennsylvania
INVENTORY
Estate of JEAN L. KLINGLER
No.
2001-00073
01/09/2001
also known as
Date of Death
, [l8oeiaBeiBcurity No.
207-07-7820
JOAN KLINGLER,
Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the
personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation
placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned
no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this
Inventory. I /We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein
are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities.
Name of
Attorney:
Personal Representative
I.D. No.:
18018
Signature:
~~~~
JOAN INGLER
/
418 ALLENDALE WAY
JEFFR
ESQUIRE
Signature:
Address:
315 N. FRONT STREET/PO BOX 741 Address:
HARRISBURG, PA 17108-0741
CAMP HILL, PA 17011
Telephone: 717/236 - 9377
Telephone:
717/763-4501
Dated:
b
)2-
(
Description
Value
(See continuation page(s) attached)
(Attach additional sheets if necessary)
Total:
76,955.31
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative,
include the value of each item, but such figures should not be extended into the total of the Inventory.
Prepared by the Pennsylvania Bar Association
Copyright (c) 1996 form software only CPSystems, Inc.
Form IIRW-7 (1992)
Estate of:
Date of Death:
County:
INVENTORY
JEAN L. KLINGLER
01/09/2001
CUMBERLAND
CASH:
ALLFIRST BANK - CHECKING
ACCOUNT #0051894459
ALLFIRST BANK - MONEY MARKET
CHECKING ACCONT #0094240884
ALLFIRST BANK - MONEY FUND
ALTERNTAIVE #0950266371
BANKERS LIFE INSURANCE COMPANY
- REFUND OF PREMIUM PAYMENT
DEDUCTED FROM CHECKING ACCT.
BANKERS LIFE & CASUALTY
COMPANY - REFUND FROM
NURSING HOME INSURANCE
POLICY
COMCAST CABLE - REFUND FROM
OVERPAYMENT ON ACCOUNT
CUNA MUTUAL LIFE INSURANCE
COMPANY - LIFE INSURANCE
POLICY
SOAP OPERA DIGEST - REFUND
FROM SUBSCRIPTION
THE PATRIOT NEWS - REFUND
NEWSPAPER SUBSCRIPTION
-1-
3,805.54
39,036.76
91.56
97.66
2.11
20,729.93
69.95
216.80
64,050.31
.
BONDS:
------
800.00 EIGHT (8) US SAVINGS BONDS - 2,715.20
DATED DECEMBER 1994
500.00 FIVE (5) US SAVINGS BONDS - 1,697.00
DATED FEBRUARY 1995
400.00 FOUR (4) US SAVINGS BONDS - 1,451.20
DATED APRIL 1993
400.00 FOUR (4) US SAVINGS BONDS - 1,604.80
DATED NOVEMBER 1992
400.00 FOUR (4) US SAVINGS BONDS - 1,415.20
DATED OCTOBER 1993
400.00 FOUR (4) US SAVINGS BONDS - 1,389.60
DATED JUNE 1994
600.00 SIX (6) US SAVINGS BONDS - 1,922.40
DATED JUNE 1995
200.00 TWO (2) SAVINGS BONDS - DATED 709.60
FEBRUARY 1994
TOTAL RECEIPTS OF PRINCIPAL...............
-2-
12,905.00
76,955.31
DECEASED
: IN THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNSYL VANIA
: ORPHANS' COURT DIVISION
: ESTATE #2001-73
: SOCIAL SECURITY #207-07-7820
IN RE:
ESTATE OF
JEAN L. KLINGLER,
CERTIFICATION OF NOTICE
UNDER RULE 5.6(a)
Name of Decedent: Jean L. Klingler
Date of Death: January 9,2001
Will No.: 2001-00073
To the Register:
I certify that notice of estate administration required by Rule 5 .6( a) of the Orphans' Court
Rules was served on or mailed to the following beneficiaries of the above-captioned estate on
February 23, 2001 to:
Joan M. Klingler
418 AUendale Way
Camp Hill, P A 17011
Janice McAvoy
7320 Jefferson Street
Harrisburg, P A 1 7111
Megan K. Klingler
Scott T. Klingler
Emily J. Klingler (minors)
-:c/o Tanya H. Klingler
"-674 Meadow Lane
Rochester, PA 15074
ICCOLA & WICKERSHAM
By:
Capacity:
Jeff] . Piccola, Esquire
Supreme Court I.D. #18018
315 North Front Street
P. O. Box 741
Harrisburg, P A 17108-0741
(717) 236-9377
Personal Representative
X Counsel for Personal Representative
LAST WILL
OF
JEAN L. KLINGLER
I, JEAN L. KLINGLER, of Susquehanna Township, Dauphin
County, Pennsylvania, being of sound and disposing mind, memory
and understanding make and publish this writing to be my Last
Will and hereby revoke and make void any and all former Wills or
Codicils made by me at any time prior hereto.
ITEM I: I direct the payment out of my estate of all
my just debts and funeral expenses as soon after my decease as
convenient.
ITEM II: I give, devise and bequeath my entire estate,
both real and personal of whatsoever nature and wheresoever the
same may be situated at the time of my death to my husband, LESTER
H. KLINGLER, if he should survive me by more than Sixty (60) days.
ITEM III: In the event that my husband, LESTER H.
KLINGLER, shall predecease me or die before the 60th day, I de-
vise and bequeath my entire estate, both real and personal of
whatsoever nature and wheresoever the same may be situated at the
time of my death in Three (3) equal shares per stirpes to my
children, JOAN M. KLINGLER, now of Lemoyne, Pennsylvania, JANICE
A. McAVOY, now of Harrisburg, Pennsylvania, and THOMAS L.
KLINGLER, now of Rochester, Pennsylvania.
9'4-'- ~ ~~
--Jean L. Klingler
( SEAL)
ITEM IV: I authorize and direct my Executor to sell
any and all real estate of which I die possessed.
ITEM V: All taxes that may be assessed in consequence
of my death, of whatever nature and by whatever jurisdiction im-
posed, shall be considered a part of the expense of the adminis-
tration of my estate, and my Executor shall have the absolute
power in his discretion to pay the same at once whether or not
the law under which they are imposed permits the postponement of
payment of all or part of them at a later time.
ITEM VI: I appoint my husband, LESTER H. KLINGLER, of
Susquehanna Township, Dauphin County, Pennsylvania, as Executor
of this, my Last Will. Should my husband, LESTER H. KLINGLER,
for any reason fail or not qualify as Executor, I appoint in his
place as Executrix, my daughter, JOAN M. KLINGLER, now of
Lemoyne, Pennsylvania.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal this ~O~ day of J~~vo.~t
/ A.D., 1985.
9!,~--,:I~ ~~;
ean L. Klingle
(SEAL)
The preceding instrument, consisting of this and one
other typewritten page identified by the signature of the Testatrix,
was on the day and date thereof signed, published and declared by
JEAN L. KLINGLER, the Testatrix therein named, as and for her
Last Will in the presence of us, who, at her request, in her
presence an~~ the presence of each other, have SUbscri.be.d our
names as Wir..e_res. eta; ~
~" ' residing at I~~ I ~
f1 Q;..ofl.. residing at_~~~o \ \)0..
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