HomeMy WebLinkAbout07-10-15 J pennsylvania 1505618403
ti.A DEPARTMENT or RE."EX
(03-14)
REV-1500 OFFICIAL USE ONLY
Bureau of Individual Taxes county code Year File Number
PO BOx.280601 INHERITANCE TAX RETURN
Harrisburg,PA 17128-0601 RESIDENT DECEDENT 2 1 14 00262
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
01 13 2014 02 22 1921
Decedent's Last Name Suffix Decedent's First Name MI
LEGATH MARY B
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
❑ 1. Original Return ® 2. Supplemental Return ❑ 3. Remainder Return(date of death
prior to 12-13-82)
❑ 4. Agricultural Exemption(date of ❑ 5. Future Interest Compromise(date of ❑ 6. Federal Estate Tax Return Required
death on or after 7-1-2012) death after 12-12-82)
® 7. Decedent Died Testate ❑ 8. Decedent Maintained a Living Trust 9. Total Number of Safe Deposit Boxes
(Attach copy of will) (Attach copy of trust.)
❑ 10. Litigation Proceeds Received ❑ 11 Non-Probate Transferee Return ❑ 12. Deferral/Election of Spousal Trusts
(Schedule F and G Assets Only)
❑ 13. Business Assets ❑ 14. Spouse is Sole Beneficiary
(No trust involved)
CORRESPONDENT-THISSECTION MUSTBE COMPLIFIED.ALLCORRESPONDENCEAND CONFIDENTIALTAXINFORMATION SHOULD BE DIRECTEDTO:
Name Daytime Telephone Number
ETHAN K STONE ESQ 717 220 3529
First Line of Address
3400 TRINDLE ROAD
Second Line of Address
City or Post Office State ZIP Code
CAMP HILL PA 17011
M T r1
Correspondent's email address: EStone@EthanKStone.com �. CD M
REGISTE F_*ILCS US9 ONLY
F�—+►
REGISTER OF WILLS USE ONLY A � M �." �
DATE FILED MMDDYYYY
n O -rT n
C 11,1" _ n
f"
D*E FILED STAMP-11- G!!
Side 1
I IIIIII VIII VIII VIII VIII VIII IIII VIII VIII VIII IIII IIII
1505618403 1505618403
1505618411
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: L E G A T H, MARY B
RECAPITULATION
1. Real Estate(Schedule A).......................................................................................... 1.
2. Stocks and Bonds(Schedule B)............................................................................... 2. 9 , 2 9 5 09
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C).......... 3.
4. Mortgages and Notes Receivable(Schedule D)...................................................... 4.
5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)............. 5.
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6.
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) ❑ Separate Billing Requested............. 7.
8. Total Gross Assets(total Lines 1 through 7).......................................................... 8. 9 , 2 9 5 0 9
9. Funeral Expenses and Administrative Costs(Schedule H)..................................... 9. 3 -, 030 - 50
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................. 10.
11. Total Deductions(total Lines 9 and 10).................................................................. 11. 3 , 030 5 0
12. Net Value of Estate(Line 8 minus Line 11)............................................................. 12. 6 , 2 6 4 59
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J)................................................. 13.
14. Net Value Subject to Tax(Line 12 minus Line 13)................................................. 14. 6 -, 264 5 9
TAX CALCULATION-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 00 15.
16. Amount of Line 14 taxable
at lineal rate X .045 6 , 26 4 . 59 16. 281 - 9 1
17. Amount of Line 14 taxable
at sibling rate X.12 0 00 17.
18. Amount of Line 14 taxable
at collateral rate X.15 0 1111 18.
19. TAX DUE................................................................................................................... 19. 281 - 9 1
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Under penalties of perjury,I declare 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 person responsible for filing the return is based on all information of which preparer has
any knowledge.
SIGNATURE OF PE O RESPONS B FOR FILING U I ne Legath McKenna DATE
ADDRESS
605 Riverstix Lane, Mecha sburg, PA 17050
SIGNATURE A PRESENTATIVE Ethan K Stone Esq DATE
- AS'
ADDRESS. Law Offi, of Ethan K. Stone, LLC
3400 Trindle Road, Camp.Hill, PA 17011
11111111111111 IN Side 2
L 1505618411 1505618411 J
REV-1500 EX Page 3 File Number 21 - 14 - 00262
Decedent's Complete Address:
DECLDENT'S
Legath, Mary B
STREET ADDRESS
4905 East Trindle Road
CITY STATE ZIP
Mechanicsburg PA 17050
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 281.91
2. Credits/Payments
A. Prior Payments
B. Discount
Total Credits(A +B) (2) 0.00
3. Interest
(3) 6.24
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) 288.15
Make Check Payable to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;.................................................................................. ❑ ❑x
b. retain the right to designate who shall use the property transferred or its income;.................................... ❑
c. retain a reversionary interest;or.................................................................................................................. ❑ x
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?....................................................................................................................... ❑
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
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.
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 spo
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 for the 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
V?
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 ears of age or younger at death to or for the use of a natural parent,an
adoptive parent,or a step-parent 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[72P.S.§9116(a)('
•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.
REV-1503 EX+(8.12)
SCHEDULE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Legath, Mary B FILE NUMBER21 - 14 -00262
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF
NUMBER DEATH
The PNC Financial Services Group, Inc. (PNC) 77.76 9,253.44
119 Shares DRS Book-Entry
Account Number: 2000746421 -Computershare
PNC Financial Services Group, Inc. (PNC) - Dividend .35 41.65
Ex Date- 1/12/2012
Payment Date - 5/20/2015
TOTAL(Also enter on line 2, Recapitulation) 9,295.09
REV-1511 EX+(08-13)
pennsylvania SCHEDULE
4 k f DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN w D LAY'wINIS��COSTS
RESIDENT DECEDENT /y (�.A
ESTATE OF Legath, Mary B FILE NUMBER21 - 14 -00262
Decedent's debts must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER FUNERAL EXPENSES:
A.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zip
Year(s)Commission Paid
2. Attorney's Fees Law Offices of Ethan K. Stone, LLC 2,140.00
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- Probate 30.00
Register of Wills-Will, Inventory, Automation, Etc. 80.50
Register of Wills-Additional Probate and Filing Fee 30.00
5. Accountant's Fees Kenneth Fry, Accountant- Preparation of 2014/2015 Fiduciary 750.00
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1
TOTAL(Also enter on line 9, Recapitulation) 3,030.50
REV-1513 EX+(01-10)
pennsylvania
DEPARTMENT OF REVENUE SCHEDULE J
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF Legath, Mary B FILE NUMBER
21 - 14-00262
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERTY Do Not List Trustees)
ITAXABLE DISTRIBUTIONS[include outright spousal
distributions,and transfers
under Sec.9116(a)(1.2)]
1 Elaine. L. McKenna Daughter One-Half(50%) of
605 Riverstix Lane Rest, Residue &
Mechanicsburg, PA 17050 Remainder
2 Regis F. Legath Son One-Half(50%) of
248 Laurence Drive Rest, Residue &
Moorestown, NJ 08057 Remainder
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1,500 cover sheet,as appropriate.
IIS NON-TAXABLE DISTRIBUTIONS:
A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ONLINE 13 OF REV-1500 COVER SHEET 0.00
INVENTORY
REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYLVANIA
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF Cumberland } ss File Number 21 - 14-00262
Elaine Legath McKenna
Personal Representative(s)of the Estate of Legath, Mary B
deceased, depose(s)and say(s)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 verify that the statements made in this Inven-
tory are true and correct. I understand that false state-
ments herein are made subject to the penalties of
18 Pa.C.S. §4904 relating to unsworn falsification to
authorities.
Attorney-- (Name) Ethan K Stone Esq (Supreme Court I.D. No.) 205458
(Firm) Law Offices of Ethan K. Stone, LLC
(Address) 3400 Trindle Road
Camp Hill, PA 17011
(Telephone) 717/220-3529
DATE OF DEATH - LAST RESIDENCE 4905 East Trindle Road DECEDENTS SOC.SEC.NO.
1/13/2014 Mechanicsburg, PA 17050
FIGURES MUST BE TOTALED
Personal Property
The PNC Financial Services Group, Inc. (PNC) 9,253.44
119 Shares DRS Book-Entry
Account Number: 2000746421 -Computershare
PNC Financial Services Group, Inc. (PNC) -Dividend 41.65
Ex Date- 1/12/2012
Payment Date -5/20/2015
Total Personal Property 9,295.09
(Attach additional sheets if necessary) Total Personal Property and Real Estate $9,295.09
GPN C Computershare
Computershare
The PNC Financial Services.Group PO Box 43078
Providence,RI 02940-3078
Within USA,US territories S Canada 800 982 7652
Outside USA,US territories 6 Canada 312 360 5235
000003
1'�'�I�rllnlil�llll'I�rlrllll��lll��nil�l�ul�rlr�ll�'Il'il'I'I
MARY B LEGATH
248 LAURENCE DR
MOORESTOWN NJ 08057
The IRS requires that we report the cost basis of certain shares
acquired after January 1, 2011 and then sold. Shares
transferred out of an account will be done using our default cost
basis calculation of first in,first out(FIFO) unless otherwise
instructed. Please visit our website,review the enclosed FAQ,
or consult your tax advisor if you need additional information
about cost basis.
Dear Holder:
Re: MARY B LEGATH
Company Name:The PNC Financial Services Group, Inc. Account Number:2000746421
DRS book-entry shares: 119 Certificated Shares:0
Investment plan book-entry shares:0
As requested,enclosed are the forms and instructions needed to transfer the decedent's stock to a new account or another holder.We have also enclosed
answers to Frequently Asked Questions(FAQs)to assist you with completing the form and to answer transfer related questions you may have.You can find
additional helpful information in the"Help"section of our website, www.computershare.com/investor.
To request the transfer,you will need to complete the following steps:
Step 1: Transfer Request form—Complete the enclosed form.All surviving registered holders(if applicable)or a legally authorized representative must sign
the"Authorized Signatures"section(section 7),with a Medallion Signature Guarantee for each signature.An individual signing on behalf of the current
registered holder must indicate his or her capacity next to the signature on the form(e.g.John Smith, Executor or John Smith,Custodian).See the
enclosed FAQ document for additional information.
If the decedent held any certificated shares,you must include the original stock certificate(s)along with the Transfer Request form. If a certificate is
lost,please contact us at the customer service number listed on the top right corner of this letter to find out the cost and process for requesting a
certificate replacement.Lost certificates must be replaced prior to transferring the shares.
Step 2: Form W-9,tax certification—The new holder should sign and date section 9 of the enclosed Transfer Request form. If the new holder is unable to
provide tax certification at this time,we will send him or her a Form W-9(Request for Taxpayer Identification Number and Certification)once the
transfer request is processed.Computershare will be required to withhold taxes on any dividends or other cash distributions until tax certification is
received by us.
Step 3: Additional tax documentation—Obtain either(a)or(b),as applicable:
(a) If the decedent resided in a state in which an inheritance tax waiver is required,an Inheritance Tax Waiver form.
(b) If the decedent did not reside in a state in which an inheritance tax waiver is required,either(i)a Notarized Affidavit of Domicile(blank form
enclosed),or(ii)an Inheritance Tax Waiver stamp affixed next to the signature on the Transfer Request form.
See the last page of the enclosed FAQ document for additional information on these items and how to obtain them.
Step 4: Send all required documents outlined above to:
Regular mail: Ovemight/certified/registered delivery:
Computershare Computershare
PO Box 43078 250 Royall Street
Providence,R1.02940-3078 Canton,MA 02021
It is important that you follow the steps above to ensure that your transfer can be completed.Depending on the type of transfer being requested,your transfer should
be completed within 10 business days of receipt.A statement will be sent to the new holder.upon completion of the transfer:Please note;the statement cannot be
sent to a third party.If your transfer cannot be processed due to missing or incomplete documentation,we will contact you for more information.
If the value of the shares you are transferring exceeds$14 million,or if you have any questions,please contact us at the customer service number listed on the top
right comer of this letter.You can also submit your questions online through the"Contact Us"section of the website listed above.
Sincerely,
Computershare
Enclosures
f
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The PNC Financial Services Group,Inc.(PNC) - NYSE *watchlist Add to Portfolio Litre a1
97.62 +0.22(0.23%) Jun 26,4:03PM EDT
After Hours:97.73 0.11(0.11%)Jun 26,4:36PM EDT
Historical Prices Get Historical Prices for.r GO
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Start Date:=Jan • i 13 2014 Eg.Jan 1,2010 Weekly
End Date:'Jan 13 2014 Monthly
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Get Prices
First I Previous I Next I Last
Prices
Date Open High Low Close Volume Adj Close`
Jan 13,2014 78.03 78.35 77.17 77.37 1,543,100 75.22
Jan 13,2014 0.44 Dividend
Close price adjusted for dividends and splits.
First I Previous I Next I Last
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Download to Spreadsheet
Currency in USD.
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Standard Checking Statement
RN C BAP-4 K
Primary account number:50-0683-5167
Page 1 of 2
For the period O5/28/201 S to 06124/2015 Numbet-of enclosures:0
000756
For 24-hour banking,and transaction or
EST OF MARY B LEGATH DECO jg interest rate information,sign on to
ELAINE L MCKENNA EXTRX
PNC Bank Online Banking at pne.com,
605 RIVERSTIX LN For customer service call 1-888-PNC-BANK
MECHANICSBURG PA 17050.2263 Monday-Friday.7 AM-10 PM ET
Saturday&Sunday. 8 AM-5 FM ET
Para servido en espaiioi,1-866-HOLA-PNC
M*ving? Please contact its at 1-88S-FNC.-EANK
F_�l Write to:Cu-tomer Service
PO Box 609
Pittsburgh PA 15230-9738
Visit us at PNC.corn
TOD terminal:1-800-531-1648
For 1heax,in;imp aired clients only
Standard Checking Account Summary Est Of Mary B Legath Decd
Aoeimut number., 50-0683-5167 Elaine L McKenna Extrx
Overdraft Proteotlon has not been established for this account,
Please contact us if you would like to set up this service.
Overdraft Coveraos-Your account is currently Opted-Out.
You or your joint owner may revoke your opt-in or opt-out choice at any time,
To learn more about PNC Overdraft Solutions visit us online at pne,comloverdraftsolutions.
Call 1-877-588-3605,visit any branch,or Sign on to PNC Online Banking,and select the"Overdraft
Solutions"link under the Account Services section to manage both your Overdraft Coverage and Overdraft
Protection settings.
"ance Summary
Beginning Deposits and Checks and other Ending
balance other additions deductions balance
.00 11, 8 5.95 .00 11,285.95
Average monthly Charges
balance and fees
9,218.03 .00
Deposits and Other Additions There were 2 Deposits and Other Additions
Date Amount Description totaling$11.285.95.
()5/28 41-65 Deposit Referetwe No, 052443906
061/02 11,`?44.00 1)eposit ReferiniceNo. 052497925
Daily Balance Detail
Date Balance Date Balance
051/28 i7.f J 061/0111 11,285.95
PNDMLTO I-JOB 97085-N40-YNNNNN-001-001310
..........
Legath, Mary BLL, of Estates
grg . .
Amt on which interest is based 281.91 Filing Deadline
Preview Decedent Date of Death Mon,Jan 13, 2014 Mon, Oct 13, 2014
9 Months After DOD Mon,Oct 13, 2014
Final Payment Date Fri,Jul 10,2015
Suggested Interest 6.24
Daily Int Amt Principal Tax Due 281.91 print this Page
Year Rate #Days for Year g
Total Credits 0.00
1990 .000301
1991 .000301 Interest 6.24 Use Suggested
1992 .000247
Tax Due 288.15 Interest
1993 .000192
1994 .000192
1995 .000247 Return to
1996 .000247 Tax Computations
1997 .000247
1998 .000247
1999 .000192
2000 .000219
2001 .000247
2002 .000164
2003 .000137 _
2004 .000110 '
2005 .000137
2006 .000192 Tax Return
2007 .000219
2008 .000192
2009 .000137
2010 .000110
2011 .000082
2012 .000082
2013 .000082
2014 .000082 79 1.826213
2015 .000082 191 4.415274
2016 To add the Daily Rate for a new year:
2017
2018 1)Click into the year column
2019 2)Press<tab>
2020
Suggested Interest 6.241487
,cl -rotantrnt
I, MARY B. LEGATH, widow, of the Borough of Aspinwall, do
make this my Last Will and Testament, hereby revoking any and all
Wills and Codicils at any time previously made by me.
FIRST: I direct that the expense of my last illness and
funeral be paid out of my estate as soon as may be convenient
after my death.
SECOND: I give my automobile, together with any insurance
thereon, to my son, REGIS F. LEGATH, if he survives me; or if he
fails to survive me, I give said property to such of his issue as
survive me, per stirpes.
THIRD: I give my jewelry and clothing to my daughter,
ELAINE LEGATH McKENNA, if she survives me; or if she fails to
survive me, I give said property to such of her issue as .survive
me, per stirpes.
FOURTH: I give the rest of my personal property, furniture
and furnishings, together with any insurance policies thereon, to
my children, REGIS F. LEGATH and ELAINE LEGATH McKENNA, to be
divided and distributed between them as they shall agree and in
-2-
as nearly equal shares as they deem practicable. Should my son
and/or my daughter fail to survive me, I give his or her share of
said property to such of his or her issue as survive me, per
stirpes; and in default of such issue, his or her share of said
property shall be added to the share for the other named child or
his or her issue.
FIFTH: I give the house and lot, presently known and
numbered as 306 Fourth Street, in the Borough of Aspinwall,
Allegheny County, Pennsylvania, together with any insurance
thereon, jointly to my daughter, ELAINE LEGATH McKENNA and my
son, REGIS F. LEGATH. If either of said ELAINE LEGATH McKENNA or
REGIS F. LEGATH shall want sole title to said residence and real
estate, and the other concurs, said child shall take title and
ownership of the residence and real estate upon payment of fifty
percent (50%) of the fair market value of said residence and real
estate to the other. Otherwise, said residence shall be sold for
at least the fair market value and the proceeds split equally
between ELAINE LEGATH McKENNA and REGIS F. LEGATH. If either
ELAINE LEGATH McKENNA or REGIS F. LEGATH shall survive me while
the other does not, the one-half share which would otherwise have
been that of the deceased ELAINE LEGATH McKENNA or REGIS F.
LEGATH shall be split per stirpes among the surviving children of
said ELAINE LEGATH McKENNA or REGIS F. LEGATH,. whichever is
deceased. If neither ELAINE LEGATH McKENNA or REGIS F. LEGATH
-3-
survive me, the one-half share of the house and lot which would
otherwise have been that of ELAINE LEGATH McKENNA or REGIS F.
LEGATH shall be split per stirpes among the children of each;
i.e. , the children of REGIS F. LEGATH shall split equally his
one-half share while the children of ELAINE LEGATH McKENNA shall
split equally her one-half share.
SIXTH: All the rest, residue and remainder of my estate I
give in two equal shares, one of said shares to each of my
children, REGIS F. LEGATH and ELAINE LEGATH McKENNA. Should my
son and/or my daughter fail to survive me, I give his or her
share of my estate to such of his or her issue as survive me, per
stirpes; and in default of such issue, his or her share of my
estate shall be added to the share for the other named child or
his or her issue.
SEVENTH: I direct that all estate, inheritance and other
taxes in the nature thereof, together with any interest and
penalties thereon, becoming payable because of my death with
respect to the property constituting my gross estate for death
tax purposes, whether or not such property passes under this
Will, shall be paid from the principal of my residuary estate;
and no person receiving or having a beneficial interest in any
such property, whether under this Will or otherwise, shall at any
time be required to contribute to or refund any part thereof;
-4-
PROVIDED, however, that this direction shall not apply to the
taxes on any property included in my estate solely because of a
power of appointment thereover which I possess but have not
exercised or to any generation-skipping transfer taxes.
EIGHTH: I direct my Executors to claim any expenses of
administration of my estate as income tax deductions upon an
income tax return or returns whenever in the Executors ' sole
judgement such action will achieve an overall reduction in the
total income and death taxes. No compensating adjustments
between income and principal shall be made as a result of such
action.
NINTH: No bond or other security shall be required of any
fiduciary or successor fiduciary hereunder in any jurisdiction.
TENTH: I appoint my son, REGIS F. LEGATH, and my
daughter, ELAINE LEGATH McKENNA, Co-Executors of this my last
Will. In case of the inability or unwillingness of either Co-
Executor to act or to continue as a Co-Executor, I appoint the
other Co-Executor as Sole Executor or Sole Executrix of this Will
as the case may be. As used in this Will, the term Executors
shall refer to the Co-Executors, Executor or Executrix serving at
the time.
-5-
ELEVENTH: I appoint REGIS F. LEGATH and ELAINE LEGATH
McKENNA Co-Guardians of the estate of any minor receiving any
sums of money, real property or other intangible personal
property free of trust by reason of my death, if such property is
in excess of the amount which may be paid to the natural
Guardian; and I authorize said Guardians, in their sole
discretion and without order of court, to retain such property in
kind or to sell the same, without being limited to "legal"
investments and to use both income and principal for the minor' s
welfare, comfortable support and education, including college
expenses. In case of the inability or unwillingness of either
Guardian to act or continue as a Guardian, I appoint the other as
sole Guardian.
-6-
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this day of 19
(SEAL)
Signed, sealed, published and declared by the Testatrix
above named, as and for her Will in the presence of us,
who at her request, in her presence and in the presence
of each other, have hereunto subscribed our names as
witnesses hereto.
Ad ss: Vii' Address'°
`•51
Address: '
_7_
COMMONWEALTH OF PENNSYLVANIA. )
COUNTY OF ALLEGHENY )
I, MARY B. LEGATH, the Testatrix whose name is signed to the
foregoing instrument, having been duly qualified according to
law, do hereby acknowledge that I signed and executed the said
instrument as my Will, that I signed it willingly and that I
signed it as my free and voluntary act for the purposes therein
expressed.
Sworn to and acknowledged before me, the undersigned Notary
Sz���;
Public, by the said MARY B. LEGATH, Testatrix, this U day of
1dQ?,1,P..�hr~ �l
COMMONWEALTH OF PENNSYLVANIA Cr�AREi- E A.BARKEY NOTARY PU
TTSfsllR�ad AtL fihEr'<�S EP.
COUNTY OF ALLEGHENY ) �7C��AiSS�C�Pf CX�a,��iAV 94�19�2
Member.Pwuwfivamia AmclWon o3.Naiaries
We, i `-_Se.�„?-:.c'-1 .,•/f _ ice;:'_/.i ._- :._ ��� -_-.. :-? .G��-.;:.-.y� .i
and �; " 1 ,._ `^ the witnesses whose
names are signed to the `foregoing instrument, being duly
qualified according to law, do depose and say that we were
present and saw MARY B. LEGATH, the Testatrix therein named, sign
and execute the said instrument as her will, that she signed
willingly and that she executed it as her free and voluntary act
-8-
for the purposes therein expressed; that each of us in the
hearing and sight of the said Testatrix signed the Will as
witnesses; and that to the best of our knowledge the said
Testatrix was at the time 18 or more years of age, of sound mind
and under no constraint or undue influence.
...
/..
Sworn to and subscribed to before me, the undersigned Notary
Public, by the said witnesses,
and
.-T
this day of
11� j
Notary Public
NOTAPi4i. MAL
CHARLENE A,B-IF?KE%.f' NOTARMISOC
PaTISBURGM,ALLEIGHENY COUNIT-V
My CWWIj8,'W-A ctXMIIF—q MAY 11,ig(K
Member,Petirwormia Assockrbon of Notaries
INVOICE
Invoice#2131
Date:07/04/2015
Due On:08/03/2015
Law Offices of Ethan K. Stone, LLC
3400 Trindle Road
Camp Hill, Pennsylvania 17011
Mary Legath
00091-Legath
Estate Administration
Type Date Description Quantity Rate Total
Service 02/27/2015 Initial Client Meeting-Discuss Probating Will-Initial 0.50 $200.00 $100.00
Estate steps
Service 03/05/2015 Prepare Praecipe to Withdrawal and Enter Appearance 0.30 $200.00 $60.00
Service 03/05/2015 T/C and Correspondence to Attorney Andreen RE: 0.30 $200.00 $60.00
Praecipe to Withdrawal
Service 03/05/2015 T/C with Cumberland County Register of Wills 0.20 $200.00 $40.00
Service 03/12/2015 Obtain Federal EIN 0.30 $200.00 $60.00
Service 03/12/2015 T/C with Elaine McKenna RE: EIN Number 0.20 $200.00 $40.00
Service 03/31/2015 T/C with Elaine McKenna RE: Probate 0.20 $200.00 $40.00
Service 04/06/2015 Draft Important Notice Pursuant to Pa.O.C. Rule 5.6 0.30 $200.00 $60.00
directed to Elaine L. McKenna
Service 04/06/2015 Draft Important Notice Pursuant to Pa.O.C. Rule 5.6 0.20 $200.00 $40.00
directed to Regis F. Legath
Service 04/06/2015 Prepare Certification of Notice Under Pa.O.C. Rule 0.20 $200.00 $40.00
5.6(a)
Service 04/06/2015 Correspondence to Cumberland County Register of 0.30 $200.00 $60.00
Wills, Elain L.McKenna,and Regis F.Legath
Service 04/23/2015 T/C with Elaine McKenna RE: PNC Meeting and Estate 0.20 $200.00 $40.00
Account setup
Service 04/23/2015 T/C with PNC Bank-Christopher Sorge(Investments 0.20 $200.00 $40.00
and Banking)Estate Account Establishment and
Investment Transfers
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Invoice#2131 -07/04/2015
Service 04/28/2015 Meeting with PNC Bank 1.70 $200.00 $340.00
Service 05/07/2015 T/C with PNC Bank-Chris RE:Transfer of PNC 0.20 $200.00 $40.00
Shares to Estate within Computershare
Service 05/08/2015 Calculate Date of Death Valuation and Prepare 0.50 $200.00 $100.00
Interest/Penalty Calculation
Service 05/11/2015 T/C Chris at PNC RE:Computershare Liquidation and 0.20 $200.00 $40.00
Transfer
Service 06/02/2015 T/C and Meeting RE: PNC Account 0.30 $200.00 $60.00
Service 06/26/2015 T/C with Elaine McKenna RE: PNC Bank Account 0.20 $200.00 $40.00
Statements
Service 06/28/2015 Correspondence to Beneficiaries RE:Supplemental 0.30 $200.00 $60.00
Inheritance Tax Return
Service 06/28/2015 Prepare Final Accounting 0.80 $200.00 $160.00
Service 06/28/2015 Prepare Waiver of Account, Receipt, Release and 0.40 $200.00 $80.00
Agreement of Indemnity
Service 06/28/2015 Prepare Supplemental Inheritance Tax Return 1.40 $200.00 $280.00
Service 06/30/2015 T/C with Kenneth Fry RE: Fiduciary Return 0.30 $200.00 $60.00
Service 06/30/2015 T/C Elaine McKenna RE:Outstanding Documents 0.20 $200.00 $40.00
Service 06/30/2015 Family Accounting 0.50 $200.00 $100.00
Service 07/02/2015 Revise and Finalize Inheritance Tax Return 0.30 $200.00 $60.00
Total $2,140.00
Detailed Statement of Account
Current Invoice
Invoice Number Due On Amount Due Payments Received Balance Due
2131 08/03/2015 $2,140.00 $0.00 $2,140.00
Outstanding Balance $2,140.00
Total Amount Outstanding $2,140.00
Please make all amounts payable to:Law Offices of Ethan K.Stone, LLC
Please pay within 30 days.
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Invoice#2131 -07/04/2015
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