HomeMy WebLinkAbout08-24-15 pennsylvania 1505618403
DEPARTMENT OF RIVEN? (03-14) �
REV-15010 OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN
Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 10 0020
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
12 31 2009 03 20 . 1922
Decedent's Last Name Suffix Decedent's First Name MI
MORAN VIOLET R
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
MORAN SR . JAMES W
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
n1. 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)
❑X 7. Decedent Died Testate El 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)
El13. Business Assets 14. Spouse is Sole Beneficiary
(No trust involved)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
WAYNE M PECHT ESQ 717 691 9808
First Line of Address
650 NORTH TWELFTH ST
Second Line of Address
SUITE 100
City or Post Office State ZIP Code
LEMOYNE PA 17043o M
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w echt�pechtlaw.com } G7 (o
Correspondents email address: p —
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REGISTER OF�WrLLS U, E ONLY %7
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REGISTER OF WILLS USE ONLY
DATE FILED MMDDYYYY .. Irv_,
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ca
CD
DATE FILED STAMP
Side 1
I IIIIII VIII VIII VIII VIII II II IIII IIII VIII VIII I II IIII
1505618403 1505618403
1505618411 .
REV-1500 EX
RECAPITULATION
1. Real Estate(Schedule A)....................................................................................... 1.
2. Stocks and Bonds(Schedule B)............................................................................. 2.
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3.
4. Mortgages and Notes Receivable(Schedule D).................................................... 4.
5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E).......... 5. 13,548 - 71
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 533 - 63
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) ❑ Separate Billing Requested............ 7.
8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 14 ,082 - 34
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 131564 - 13
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 310 . 00
11. Total Deductions(total Lines 9 and 10)................................................................ 11. 13-e874 - 13
12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 208 - 21
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. 208 - 21
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.00 195 - 81 15. 0 . 00
16. Amount of Line 14 taxable
at lineal rate X .045 12 - 40 16. 0 . 56
17. Amount of Line 14 taxable
at sibling rate X.12 11 - 00 17. 0 . 00
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 00 18. 0 . 01)
19. TAX DUE................................................................................................................ 19. 0 . 56
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 kppwledge.
SIG A URE OF PERSON USP SIBLE FOR FILING RETURN James W. Moran, Sr. DATE s
PDAESS
17A Or hard R d, amp ill, PA 17011
SIGN T R OF P PA O AN REPRESENTATIVE Wayne M Pecht Esq.
ADDRESS
650 North Twelfth St., Lemoyne, PA 17043
111111111111111111111111111111111111111 IN Side 2
1505618411 1505618411
REV-1500 EX Page 3 File Number 21-10-0020
Decedent's Complete Address:
DECEDENT'S NAME
Moran,Violet R.
STREET ADDRESS
2217A Orchard Road
CITY STATE ZIP
Camp Hill PA 17011
Tax Payments and Credits:
1. Tax Due(Page 2, Line 19) (1) 0.56
2. Credits/Payments
A. Prior Payments 102.75
B. Discount 0.00
Total Credits(A +B) (2) 102.75
3. Interest (3)
4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) 102.19
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)
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;.................................. ❑ ❑x
c. retain a reversionary interest;or............................................................................................................... ❑ ❑x
d. receive the promise for life of either payments,benefits or care?............................................................ ❑
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
contains a beneficiary designation?.................................................................................................................. 0 ❑
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 1,1994 and before Jan.1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse
is 3 percent[72 P.S.§9116(a)(1.1)(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 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 21 years 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[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.
Rev-1508 EX+(08-12)
SCHEDULE E
pennsylvania CASH, BANK DEPOSITS, & MISC.
DEPARTMENT OFPERSONAL PROPERTY
INHERITANCE TAXAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Moran,Violet R. 21-10-0020
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 VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 PSECU#xxxx686-S1 -savings account; beneficiary husband,James W.Moran (5/6)and 13,548.71
daughter, Patricia Moran(1/6)
TOTAL(Also enter on Line 5, Recapitulation) 13,548.71
(If more space is needed,additional pages of the same size)
Copyright(c)2012 form software only The Lackner Group,Inc. Form PA-1500 Schedule E(Rev.08-12)
Rev-1509 EX+(01-10)
pennsylvania SCHEDULE F
DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Moran,Violet R. 21-10-0020
If an asset was made joint within one year of the decedent's date of death,it must be reported on schedule G.
SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT
A. James W. Moran, Sr. 2217A Orchard Road Spouse
Camp Hill, PA 17011
B. PA
C.
JOINTLY OWNED PROPERTY:
DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD'SVALUE OF
NUMBER FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR VALUE OF ASSE DECEDENT'S INTEREST
TENANT JOINT JOINTLY-HELD REAL ESTATE. INTEREST
1 A PSECU#xxxx686-S4-checking account;joint 533.63 100.000% 533.63
with husband,James W.Moran
TOTAL(Also enter on Line 6, Recapitulation) 533.63
(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 F(Rev.01-10)
REV-1511 EX+(08-13)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX
RESIDENTDECEDENTTURN ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Moran,Violet R. 21-10-0020
Decedent's debts must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s) attached 11,795.77
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 Pecht&Associates, P.C. 1,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation)
Claimant
Street Address
City State Zio
RelationshiD of Claimant to Decedent
i
4. Probate Fees 768.36
See continuation schedule(s)attached
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
TOTAL(Also enter on line 9, Recapitulation) 13,564.13
Copyright(c)2013 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.08-13)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Moran,Violet R. 21-10-0020
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Expenses
1 Pathemore's Funeral Home-funeral services 11,545.77
2 St.Thomas Church-funeral officiant fee 250.00
H-A 11,795.77
Probate Fees
3 Cumberland Law Journal-legal advertisement 75.00
4 Register of Wills-probate fee 427.50
5 Register of Wills-filing fees Inheritance Tax Return and Inventory 30.00
6 The Patriot News-legal advertisement 235.86
H-134 768.36
Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98)
Rev-1512 EX+(12-12)
SCHEDULE 1
pennsylvania DEBTS OF DECEDENT,
DEPARTMENT OF
AXEVENUE
RETURN
INHERITANCE TAX RETMORTGAGE LIABILITIES AND LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Moran,Violet R. 21-10-0020
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Compassionate Area Hospice-medical bill 250.00
2 Lower Allen Township EMS-medical bill 60.00
TOTAL(Also enter on Line 10, Recapitulation) 310.00
(If more space is needed,additional pages of the same size)
Copyright(c)2012 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-12)
REV-1513 EX+(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Moran,Violet R. 21-10-0020
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$)
0 Not List Trustee(sl
I� TAXABLE DISTRIBUTIONS [include outright spousal
distributions,and transfers
under Sec.9116(a)(1.2)]
James W. Moran,Sr. Spouse one hundred
2217A Orchard Road percent
Camp Hill, PA 17011
Patricia A. Moran Daughter one-sixth PSECU
1333 Oak Lane savings
New Cumberland, PA 17070
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
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10)
LAST WILL AND TESTAMENT OF
VIOLET R. MORAN
I, VIOLET R. MORAN, of Cumberland County, Pennsylvania, do
hereby make this my Last Will and Testament, revoking any former
Wills and Codicils made by me.
FIRST: I am married to James W. Moran, and all references to
my husband in this Will are to him. I have two children: James W.
Moran,. Jr. (born January 20, 1948) ; and Patricia A. Hess (born
March 15, 1951) . These children are described in this Will as "my
children, " or as "a child of mine." Any person born to or adopted
by a child of mine is described in this Will as "my issue.
Provided, however, no adopted person shall benefit hereunder unless
the order or decree of adoption is entered before such adopted
person attains the age of twenty-one (21) years.
SECOND: I give my tangible personal property and all
casualty insurance that I am carrying on said tangible personal
property to my husband, James W. Moran, or, if he does not survive
me, I give said property to such of my children who are living at
my death to be divided equitably among or between them as they may
determine, or, if they are unable to agree, as my Executor shall
determine, after considering the wishes of such children. I have
complete confidence that my husband, my children or my Executor
will honor any written instructions that I may leave with regard to
said tangible personal property. Any such property not SO
distributed shall be sold, and the proceeds added to my residuary
estate to pass as hereafter described.
THIRD: If 'my husband, James W. Moran, shall survive me, I
bequeath to my Trustee, hereinafter named, IN TRUST NEVERTHELESS,
cash, securities or other property in the amount specified below,
to be known as the "Bypass Trust."
(1) The bequest shall be $600,000, subject however, to
Paragraphs (2) and (3) below.
(2) The bequest shall increase or decrease, based upon
the availability of my federal unified credit for estate and gift
taxes and the maximum allowable federal estate tax credit for state
death taxes (but only to the extent that the use of such state
death tax credit does not increase the death tax payable to any
state) , whether due to statutory changes, lifetime gifts in excess
of the federal unified estate and gift tax exemption-equivalent
amounts., or any other transfer .T.,-hich affects the availability of my
federal credits aforesaid.
(3) The bequest shall decrease, even to zero, if
necessary to reduce federal estate tax payable as a result of my
death to zero (excluding, however, any federal estate tax due as a
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result of an excess retirement accumulation under Section 4980A of
the Internal Revenue Code of 1986, as amended and supplemented, or
such similar section as may then be in effect) , considering that my
intention is to fund the Bypass Trust by using my available federal
unified credit for estate and gift taxes and my federal estate tax
credit for state death taxes and to eliminate federal estate tax on
the balance of my federal taxable estate by using the federal
estate tax unlimited marital deduction.
FOURTH: I give, devise and bequeath the rest, residue and
remainder of my estate, real and personal, to my husband. Should
he not survive me, I give, devise and bequeath such rest, residue
and remainder to my children per stirpes, and not per capita.
FIFTH: The Bypass Trust shall be held, administered and
distributed as follows:
(1) My Trustee shall pay to or apply for the benefit of
of my said husband until division into shares pursuant to Para-
graph (5) , all of the net income from the Bypass Trust in conve-
nient installments in such shares and proportions as my Trustee in
its sole discretion shall determine primarily for the medical care,
support, and maintenance in reasonable comfort of my said husband,
taking into consideration to the extent my Trustee deems advisable,
any other income or resources of my said husband known to my
I-IN
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Trustee, considering that my husband is the primary object of my
bounty.
(2) Prior to division into shares pursuant to Para-
graph (5) 1 my Trustee may pay to or apply f or the benef it of my
said husband such sums from the principal of the Bypass Trust in
such shares and proportions as in its sole discretion shall be
necessary or advisable from time to time for the medical care,
support, and maintenance in reasonable comfort of my said husband
taking into consideration to the extent my Trustee deems advisable,
any other income or resources of my said husband known to my
Trustee, considering that my husband is the primary object of. MY
bounty.
(3) In addition to the income and discretionary payments
of principal from this Trust, there shall be paid to my said
husband during his lifetime from the principal of this Trust upon
his written request during the last month of each fiscal year of
the Trust an amount not to exceed during such fiscal year the
amount of, Five Thousand Dollars ($5,,000) or five percentJ5%) of
the aggregate value of the principal of the Bypass Trust 'on the
last day of such fiscal year without reduction for the principal
payment for such fiscal year, whichever is greater. This right of
withdrawal is noncumulative, so that if my said husband does not
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withdraw, during such fiscal year, the full amount to which he is
entitled under this Paragraph, his right to withdraw the amount not
withdrawn shall lapse at the end of that fiscal year.
(4) My husband shall have a special power to appoint all
or any portion of the Bypass Trust during his lifetime by written
document, delivered to my Trustee, referring expressly to this
Article, or by Will, validly executed and attested referring
expressly to this Article, among such other person or persons
hereinafter named or described absolutely or in trust, as he may
indicate. This special power of appointment is exercisable only in
favor of a child of mine as described in this Will or to the issue
of any such child. My aforesaid husband shall have no power to
appoint the principal of this fund or income accumulated thereon to
himself, his estate, to his creditors, or to the creditors of his
estate. My Trustee may rely upon an attested Will probated in any
state that otherwise meets the requirements of this Paragraph.
(5) In default of the exercise of such power of
appointment by my . said husband, or insofar as any part; of the
Bypass Trust shall not be effectively appointed, then upon the
death of my said husband, the entire remaining principal of the
Bypass Trust, or the part of such trust not effectively appointed
shall be divided into equal separate shares so as to provide one
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(1) share for each then-living child of mine and one (1) share for
each deceased child of mine who shall leave issue then living. The
share provided for a living child of mine shall be distributed to
such child. The share provided for a deceased child of mine who
shall leave issue then living shall be distributed per stirpes to
such issue.
SIXTH: If any share hereunder becomes distributable to a
beneficiary who has not attained the age of twenty-one (21) years,
then such share shall immediately 'vest in such beneficiary, but
notwithstanding the provisions herein, my Trustee shall retain
possession of such share in trust for such beneficiary until such
beneficiary attains the age of twenty-one (21) years, using so much
of the net income and principal of such share as my Trustee deems
necessary to provide for the proper medical care, education,
support and maintenance in reasonable comfort of such beneficiary,
taking into consideration to the extent my Trustee deems advisable
any other income or resources of such beneficiary or his or her
parents known to my Trustee. Any income not so paid or . applied
shall be accumulated and added to principal. Such beneficiary's
share shall be paid over and distributed to such beneficiary upon
attaining the age of twenty-one (21) years, or if he or she shall
sooner die, to his or her executors or administrators. My Trustee
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shall have with respect to each share so retained all the powers
and discretions had with respect to the trusts created herein
generally.
SEVENTH: Anything in this Will to the contrary notwithstand-
ing, no trust created herein shall continue beyond twenty-one (21)
years after the deaths of one, the last to die of my issue living
at the time of my death; and two, .all issue, living at the time of
my death, of the individual serving as President of the United
States at my death and all issue, living at the time of my death,
of said individual's five (5) immediate predecessors in said
office; upon the expiration of such period, all trusts shall
terminate and all the assets thereof shall be distributed to those
beneficiaries (and in the same proportions) as are then entitled to
receive the income therefrom.
EIGHTH: If any beneficiary and I should die under such
circumstances as would render it doubtful whether the beneficiary
or I died first, then it shall be conclusively presumed for the
purposes of this my Will that said beneficiary predeceased: me.
NINTH: (1) I name my husband, James W. Moran, ' as my
Executor. If he is unable or unwilling to serve, I name my son,
James W. Moran, Jr. and my daughter, Patricia A. Hess, as my Co-
Executors. I direct that my Executor, herein referred to as my
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Executor regardless of number or gender, serve without bond in any
jurisdiction in which called upon to act.
(2) I name my son, James W. Moran, Jr. , as my Trustee.
I direct that my Trustee, herein referred to- as my Trustee
regardless of number or gender, serve without bond in any jurisdic-
tion in which called upon to act.
(3) Except as otherwise provided herein, if my Trustee
or any successor as herein defined should fail to qualify as
Trustee hereunder, or for any reason should cease to act in such
capacity, the successor or substitute Trustee shall be some bank.or
trust company with trust powers, which successor or substitute
Trustee shall be designated in a written instrument filed with the
court having jurisdiction over the probate of my estate. The situs
of the Trust may be transferred to the situs of such successor or
substitute Trustee by designation in the written instrument
aforesaid.
(4) For services as Executor and Trustee, my Executor
and Trustee shall receive reasonable compensation.
TENTH: (1) I give to any Executor and to any Trustee named
in this Will or any Codicil hereto or to any successor or substi-
tute Executor or Trustee all of the powers enumerated in this Will
and all of the powers applicable by law to fiduciaries in the
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Commonwealth of Pennsylvaniaand in particular through the
Pennsylvania Probate, Estates and Fiduciaries Code, as effective
and as in effect on the date hereof, during the administration and
until the completion of the distribution of my estate, and until
the termination of all trusts created in this Will or any Codicil
hereto and until the completion of the distribution of the assets
of such trusts. I direct that all such powers shall be construed
in the broadest possible manner and shall be exercisable without
court authorization.
(2) In determining the federal estate and income tax
liabilities of my estate, my. Executor shall have discretionto
select the valuation date and to determine whether any or all of
the allowable administration expenses in my estate shall be used as
federal estate tax deductions or as federal income tax deductions
and shall have the discretion to file a joint income tax return
with my husband.
(3) If at any time any trust created hereunder (or any
share thereof if the trust shall have been divided into'.:shares)
shall be of such value that, in the opinion of my Trustee, the
administration expense of holding the assets contained therein in
trust is not justified, my Trustee, in its absolute discretion, may
terminate such trust and distribute the trust property to the
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person or persons then entitled to receive or have the benefit of
the income therefrom or the legal representative of such person.
If there is more than one income beneficiary, my Trustee shall make
such distribution to such income beneficiaries in the proportion in
which they are beneficiaries or if no proportion is designated in
equal shares to such beneficiaries.
(4) My Executor and Trustee are authorized and empowered
to acquire and to retain, either permanently or for such period of
time as my Executor or Trustee may determine, any assets, including
the capital stock of any closely held corporation, whether such
assets are or are not of the character approved or authorized by
law for investment by fiduciaries and whether such assets do or do
not represent an overconcentration in one investment.
(5) My Executor and my Trustee are authorized and
empowered to disclaim any interest, in whole or in part, of which
I, my Executor, or my Trustee, may be the beneficiary, devisee, or
legatee, by executing an appropriate instrument (in accordance with
section 2518 of the Internal Revenue Code of 1986, as amended and
supplemented, or such similar section as may then be in effect) :
(6) My Executor and Trustee are authorized and empowered
to sell at public or private sale, or exchange, and to encumber or,
lease, for any period of time, any real or personal property and to
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give options to buy.`or leaise any; such property. Additionally, my
Executor and Trustee are authorized and empowered to compromise
claims, to borrow from anyone (including a fiduciary hereunder) and
to pledge property as security therefor, to make loans to and to
buy property from anyone (including a fiduciary or beneficiary
hereunder) ; provided that any such loans shall be adequately
secured and at a fair interest rate.
(7) My Executor and Trustee are authorized and empowered
to allocate property, charges on property, 'receipts and income
among and between principal or income, or partly to each, without
regard to any law defining principal and income.
ELEVENTH: No person who at any time is acting as a co-trustee
(if any) hereunder shall have any power or obligation to partici-
pate in or to exercise any discretionary authority that I have
given to my Trustee to pay principal or income to such person, or
for his or her benefit or in relief of his or her legal obliga-
tions. Such discretionary authority shall be exercised solely by
the disinterested co-trustee.
TWELFTH: No interest of any beneficiary under this Will, any
Codicil hereto, or any trust created herein, shall be subject to
anticipation or to voluntary or involuntary alienation.
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. '.. - -
r
THIRTEENTH: All estate, inheritance, succession and other
death taxes imposed or payable by reason of my death and interest
and penalties thereon with respect to all property comprising my
gross estate for death tax purposes, whether or not such property
passes under this Will, shall be paid out of the residue of my
estate, as if such taxes were expenses of administration, without
apportionment or right of reimbursement. I authorize my Executor
and Trustee to pay all such taxes at such time or times as deemed
advisable.
IN WITNESS WHEREOF, I have set my hand and seal on this my
Last Will and Testament this 10'fl, day of 1'► 1993 .
(SEAL)
VIOLET R. MORAN
SIGNED, SEALED, PUBLISHED, and
DECLARED by Violet R. Moran,
as and for her Last Will and
Testament, on the day and year
last above written, in the
presence of us, who, at her
request, in her presence, and
in the presence of each other,
all being present at the same
time, have hereunto subscribed
our names as witnesses:
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COUNTY OF CUMBERLAND
WE, VIOLET R. MORAN and Theresa A. Loveioy
Bruce E. Seagrist , and Wayne M. Pecht , the
Testatrix and the witnesses, respectively, whose names are signed
to the attached or foregoing instrument, being first duly sworn, do
hereby declare to the undersigned authority that the. Testatrix
signed and executed the instrument as her Last Will and that. she
had signed willingly (willingly directed another to sign for her),
and that she executed it as her free and voluntary act for the
purposes therein expressed, and that each of.the witnesses, in the
presence and hearing of the Testatrix, signed the Will as witness
and to the best of his or her knowledge the Testatrix was at that
time eighteen (18) years of age or older, of sound mind, and under
no constraint or undue influence.
Violet R. Moran, Testatrix
F
Witness LJ
Witnes
/"t
Witne s
Subscribed, sworn to, and acknowledged before me by Violet R.
Moran, the Testatrix, and subscribed and sworn to before me by
Theresa A. Lovejoy , Bruce E. Seagrist and
Wayne M. Pecht , witnesses, this 10th day
of November 1993 .
-V 01r(do
Rory Pudic
NOTARIAL SEAL
Kimberly A.Meals,Notary Public
-13- Harrisburg,Dauphin County
M%Yr nmm;nrinn C—;-n An.7 inn.
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n-�^^ —� —
uuns«o OF zwozvIooxL rxxsm w»rzcs OF zw*snzr«wcc T«» DEPARTMENT orREVENUE
INHERITANCE TAX mvIozmv «ppnxzssmewr, u/Luwxxcs OR omxuowxwcs nm_1548 EX AFP (1z_m)
pn onx 280601 OF osoucrzowo. AND Axscsuwswr or rxx ON
HARRISBURG PA 17128'060/ :ozwrLv *cLo OR rnuur AuSsra
DATE 01'03'201I
ESTATE OF MoRAN VIOLET R
DATE OF DEATH 12-31'2009
FILE NUMBER 21 10'0020
COUNTY CUMBERLAND
SSN/DC
JAMES W MOR4N ACN 10106203
2217A ORCHARD RD APPEAL BY D4Ts:03-04'2011
CAMP HILL P4 17011-7442 (See reverse side under Objections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO;
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE --I' RETAIN LOWER PORTION FOR YOUR RECORDS
---_---------_------_-----------------------------------------------
NOTzCE OF INHERITANCE TAX AppRAISEMsNT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 01-03-2011
ESTATE OF' MORAN VIOLET R DATE OF DEATH;I2-31-2009 cOUNTY'CUMBERLAND
FILE NO. : 21 10-0020 3'S/D.C. NO. ' 183'12'4686 ACN; 10106203
TAX RETURN WAS: (x) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PSECU ACCOUNT NO. ,
TYPE OF 4ccOVNT, { )O3AVIN83 ( CHECKING ( )TRUST C )TIME CERTIFICATE
DATE ESTABLISHED 11-17-1983
Account Balance 13,548.71 NOTE: TO ENSURE PROPER CREDIT To
Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tan 2,258.16 UPPER PORTION OF THIS NOTICE
Debts and Deductions WITH YOUR TAX PAYMENT TO THE
Taxable Amount 2,258. 16 REGISTER OF WILLS AT THE
Tan nate ABOVE ADDRESS. MAKE CHECK
Tax Due' - OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
°
IF pxzo xrTsa THIS oxrs, SEE ocvEnms FOR cxLouLxrzow OF xooznow»L zwrsnsor. °
IF TOTAL oms IS uspLscrco AS » ^ceEozr" ccn). YOU MAY BE uus » nsrowo.
oss nsysuss yIos OF THIS pnew FOR zwxTnucrmxm.
pennsylvania ��,i i'
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE REV-1548 EX AFP (12-10)
PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON
HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS
DATE 01-03-2011
ESTATE OF MORAN VIOLET R
DATE OF DEATH 12-31-2009
FILE NUMBER 21 10-0020
COUNTY CUMBERLAND
SSN/DC
JAMES W MORAN ACN 10106205
2217A ORCHARD RD APPEAL BY DATE:03-04-2011
CAMP HILL PA 17011-7442 (See reverse side under Objections)
Amount Remitted F — —�
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS 4--
--------------------------------------------------------------------
REV-1548 EX AFP C12-10)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 01-03-2011
ESTATE OF: MORAN VIOLET R DATE OF DEATH:12-31-2009 COUNTY:CUMBERLAND
FILE NO. : 21 10-0020 S.S/D.C. NO. : 183-12-4686 ACN: 10106205
TAX RETURN WAS: (X) ACCEPTED AS FILED C .) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PSECU ACCOUNT NO. : 0183124686-S4
TYPE OF ACCOUNT: C )SAVINGS CX) CHECKING C )TRUST C )TIME CERTIFICATE
DATE ESTABLISHED 03-04-1996
Account Balance 533.63 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 88.94 UPPER PORTION OF THIS NOTICE
Debts and Deductions - •00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 88.94 REGISTER OF WILLS AT THE
Tax Rate Y . 00 ABOVE ADDRESS. MAKE CHECK
Tax Due - 00 OR -MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE . 00
INTEREST AND PEN. .00
TOTAL DUE .00
IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
PENNSYLVANIA INHERITANCE TAX
INFORMATION NOTICE
BUREAU OF INDIVIDUAL TAXES AND FILE NO. 21 10-0020
PO Box 280601 TAXPAYER RESPONSE ACN 10106204
HARRISBURG PA 17128-0601
DATE 02-04-2010
REV-1543 EX AFP(08.08)
TYPE OF ACCOUNT
EST. OF VIOLET R MORAN ® SAVINGS
SSN ❑ CHECKING
DATE OF DEATH 12-31-2009 ❑ TRUST
COUNTY CUMBERLAND ❑ CERTIF.
REMIT PAYMENT AND FORMS TO:
PATRICIA MORAN REGISTER OF WILLS
1333 OAK LN 1 COURTHOUSE SQUARE
NEW CUMBERLAND PA 17070-1335 CARLISLE PA 17013
PSECU provided the Department with the information below, which has been used in calculating the
potential tax due. Records indicate that at the death of the above-named decedent, you were a joint owner/beneficiary of this account.
If you feel the information is incorrect, please obtain written correction from the financial institution, attach a copy to this form
and return it to the above address. This account is taxable in accordance with the Inheritance Tax laws of the Commonwealth of
Pennsylvania. Please call 0717) 787-8327 with questions.
COMPLETE PART 1 BELOW x SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 0183124686-Sl Date 11-17-1983 To ensure proper credit to the account, two
Established copies of this notice must accompany
5 4 8.7 1 payment to the Register of Wills. Make check
Account Balance $ 13 payable to "Register of Wills, Agent".
Percent Taxable X 16.667
NOTE: If tax payments are made within three
Amount Subject to Tax $` 2,258.16 months of the decedent's date of death,
Tax Rate X .045 deduct a 5 percent discount on the tax due.
Any Inheritance Tax due will become delinquent
Potential Tax Due $ 101 .62 nine months after the date of death.
PART TAXPAYER RESPONSE
ltlLitR TI3 RESPONi DILL RES1ItT #TrAN1,0 ox
EFIDIAL TAX Aa�SSSMEN7
A. ❑ The above informationand tax due is correct.
Remit payment to the Register of Wills with two copies of this notice to obtain
CCHECK a discount or avoid interest, or check box "A" and return this notice to the Register of ONE Wills and an official assessment will be issued by the PA Department of Revenue.
BLOCK B. ❑ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return
ONLY to be filed by the estate representative.
C. ❑ The above information is incorrect and/or debts and deductions were paid.
Complete PART 21 and/or PART El below.
PART If indicating a different tax rate, please state ,D 6C YAC: USE .tINL Y AAF..
2 relationship to decedent: s
❑ A DEFARjMIT OF TEEN :
? z
TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS r
LINE 1. Date Established 1 1 ..
�f
:Y W
2. Account Balance 2 $ :
3. Percent Taxable 3 X w ; 7
3 :
4. Amount Subject to Tax 4
5. Debts and Deductions 5 -
6. Amount Taxable 6 ' s,
b �
7. Tax Rate 7 X
8. Tax Due 8
$ $
PART DEBTS AND DEDUCTIONS CLAIMED
DATE PAID PAYEE DESCRIPTION AMOUNT PAID
TOTAL (Enter on Line 5 of Tax Computation) S
Under penalties of perjury, I declare that the facts I have reported above are true, correct and
complete to the best of my knowledge and belief. HOME C )
WORK C )
TAXPAYER SIGNATURE TELEPHONE NUMBER DATF
pennsytvania
BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION REV-1607 EX AFP (12-10)
PO BOX 280601 STATEMENT OF ACCOUNT
HARRISBURG PA 17128-0601
DATE 02-22-2011
ESTATE OF MORAN VIOLET R
DATE OF DEATH 12-31-2009
FILE NUMBER 21 10-0020
COUNTY CUMBERLAND
PATRICIA MORAN ACN 10106204
1353 OAK LN Amount Remitted
NEW CUMBERLAND PA 17070-1335
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
I COURTHOUSE SQUARE
CARLISLE PA 17013
NOTE: To ensure proper credit to your account, submit the upper portion of this form with your tax payment.
GUTiI ON6--THIS-,LIRE RETAIN LOWER PORTION FOR YOUR RECORDS
R"97-Y95 7...92719Pp.....*..............
INHERITANCE TAX STATEMENT OF ACCOUNT
ESTATE OF:MORAN VIOLET R FILE NO. : 21 10-0020 ACN: 10106204 DATE: 02-22-2011
THIS STATEMENT PROVIDES CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. BELOW IS A SUMMARY OF THE PRINCIPAL
TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT. 12-27--2010
PRINCIPAL TAX DUE: 101.62
PAYMENTS (TAX CREDITS) :
PAYMENT RECEIPT DISCOUNT
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
01-24-2011 CDO13941 1 . 13- 102.75
02-18-2011 SHADJUST .00 .10
TOTAL TAX PAYMENT 101.62
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 REFLECTED AS A "CREDIT" (CR), YOU MAY 89 DUE A REFUND. SEE REVERSE SIDE OF THIS FORM
FOR INSTRUCTIONS.
COMMONWEALTH OF PENNSYLVANIA REV-1162 EX("1-861
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT.280601
HARRISBURG,PA 17128-0601
PENNSYLVANIA
{ECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT IN10. CD 013941
MORAN PATRICIA A
1333 OAK LANE
NEW CUMBERLAND, PA 17070
Acle
ASSESSMENT AMOUNT
CONTROL
NUMBER
10106204 $102.75
ESTATE INFORMATION:
FILE NUMBER: 2110-0020
DECEDENT NAME: MORAN VIOLET R
DATE OF PAYMENT: 01/25/2011
POSTMARK DATE: 01/24/2011
COUNTY: CUMBERLAND
DATE OF DEATH: 12/31/2009
TOTAL AMOUNT PAID: $102.75
REMARKS:
CHECK# 1 142
INITIALS: SAP
SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
TAXPAYER
Parthemore Funeral Home & Cremation Services, Inc.
P.O. Box.431
1.303 Bridge Street
New Curnbefland, PA 17070-0431
(717) 774-7721
Mr. lames W. Moran, Sr. AM Statement
2217 A Orchard Rd.
Camp Hill, PA 17011
For the Services of Violet R. Moran
DATE
1/27/2010
AMOUNT DUE AMOUNT ENC.
$0.00
DATE TRANSACTION AMOUNT BALANCE
10/31/2009 Balance forward 0.00
01/04/22010 INV#1981. 11,545.77 11,545,77
01/13/2010 PMT#635. Received from James Moran -11,545.77 0.00
CURRENT 1-30 DAYS PAST 31-60 DAYS PAST 77--90 DAYS PAST OVER 90 DAYS AMOUNT DUE
DUE DUE DUE PAST DUE
0.00 0.00 0.00 0.00 0.00 $0.00
Please don't hesitate to call our office if we may be of assistance. Thank you.
RECEIPT FOR PAYMENT
GLENDA FARNER STRASBAUGH Receipt Date : 1/08/2010
Cumberland County - Register Of Wills Receipt Time : 13 :57 : 31
One Courthouse Square Receipt No. : 1059563
Carlisle, PA 17913
MORAN VIOLET R
Estate File No . : 2010-00020
Paid By Remarks : PECHT & ASSOCIATES
SAP
---------- -------------- Receipt Distribution ------------------------
Fee/Tax Description Payment Amount Payee Name
PETITION LTRS TEST 360 . 00 CUMBERLAND COUNTY GENERAL FUN
WILL 15 . 00 CUMBERLAND COUNTY GENERAL FUN
SHORT CERTIFICATE 24 . 00 CUMBERLAND COUNTY GENERAL FUN
JCS FEE 23 . 50 BUREAU OF RECEIPTS & CNTR M.D
AUTOMATION FEE 5 . 00 CUMBERLAND COUNTY GENERAL FUN
----------------
Check# 004601427 . 50
Total Received. . . . . . . . . H27 . 50
Check #0640
JAMES W. MORAN SR. 640
VIOLET R. MORAN 6"111n313
PH.717-761-3420
2217A ORCHARD RD. J
CAMP r IU-PA t7011 - &l 4,
PAY TO THE ; C • f f.-,G"!'L' u-
ORDER OF J, V
DUMS
PS
HARMI;BuRG PA 17110-2990
,•!� ,t�
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Check #0638
JAMES W. MORAN SR.
VIOLET R, MORRAN 60-8111/2S1S
Ph.717-761-3420
2217A ORCHARD RD, / p�
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DATb
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Shippensburg, PA 17257 Z2 Xo
Phone: 717-532-6114
Bus Date: 02/26/2010
i
Branch/Teller 0008/0281
02/26/2010 14:15:32
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Check #0641
JAMES W. MORAN SR, 641
VIOLET R. MORAN 60-811112313
PH.717-761-3420
2217A ORCHARD RCI.
CAMP HILL,PA 17011 !�
= PAY TO THE ! ~�'- f s
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Check #0639
JAMES W. MORAN SR. 639
VIOLET R. MORAN
60-811112313
PH.717-761-3420
2217A ORCHARD RD.
CAMP HILL,PA 17011
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Check #0635
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JAMES W. MORAN SR. 635
VIOLET R. MORAN 60-8111/2313
PH.717-761-3420
2217A ORCHARD RD.
CAMP.HILL.PA 17011 , 21016 DATE
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PECHT&ASSOCIATES, P.C.
650 North Twelfth Street
Suite 100
Lemoyne, PA 17043
Wayne M. Pecht Telephone: 717-691-9808
Member of California Bar Fax: 717-695-6550
LLMin Taxation wpecht@pechtlaw.com
www.pechtlaw.com
Rob Bleecher
August 21, 2015
v
C
Lisa M. Grayson ,
Register of Wills
Cumberland County Courthouse = M rTi m
c�
One Courthouse Square C:y __ ; C)
Carlisle, PA 17013 f=> C' r
`; ry i—
Re: Estate of Violet R. Moran AY, ry 0 c:)
File No.: 21-10-0020 c'
Dear Lisa: ,
Enclosed for filing in the above-referenced estate are the following documents:
1. Two originals and two copies of the Pennsylvania Inheritance Tax Return;
2. Original and two copies of the Inventory; and
3. Check in the amount of$30.00, payable to the Register of Wills, representing the
filing fee for the Inheritance Tax Return and the Inventory.
Please time stamp the copies and return them to our office, together with the receipt, in the
enclosed stamped envelope provided for your convenience.
Thank you for your attention to this matter.
Very truly yours,
PECHT & SSOCIATES, PC
Wayne M. Pecht
WMP/alh
Enclosures
UN/TEDSDJTES
POSTAL SERVICE® ` US POSTAGE
USPS TRr4CKING # 06'904
N a '� .� MaiF M 7043
'g � .� :• 032A0061832487
9114 9010 7574 2511 2743 94 J
PECHr ASSocrArES, P.C.
650 Nov lvrweif vStreet
Suite)100
Le*wymee PA 17043
4 �
z
� cs
I", ? Lisa M. Grayson c �~
y y
3 r 0 Register of Wills y a
? Cumberland County Courthouse 3 4
One Courthouse Square
Carlisle, PA 17013 a
0 -
` 1-94