HomeMy WebLinkAbout01-1060
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COMMONWEALTH OF
PENNSYLVANIA
REV - 1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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DEPARTMENT OF REVENUE
FILE NUMBER
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Schiffmah;Elizab'eth "':?:'~':'>;'
DATE OF DEATH
OctobeH28,2001 October 6,1913
(IF APPLICABLE) SURVIVING SPOUSE=S NAME (LAST, FIRST, AND MIDDLE INITIAL)
THIS RETURN MUST BE FILED IN DUPLICATE WITH
THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
3. Remainder Return (oate of death prior to 12-13..a2)
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6. Decedent Died Testate (Attach copy of Will)
9. Litigation Proceeds Received
4a. Future Interest Comprise (dale of death after 12-12-82)
7. Decedent Maintained a Living Trust (Aftacha copyofTrust)
10. Spousal Poverty Credit (dale of dealh between 12-31-91 and 1-1-95)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(Attach Sch 0)
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THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
Frances H. Del Duca
2. Stocks and Bonds (Schedule B)
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3. Closely Held Corporation, Partnership or Sole-Proprietorship
(3)
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)(4)
(5)
(6)
$0.00
4. Mortgages & Notes Receivable (Schedule D)
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49,696.25 N
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5. Cash, Bank Deposits & Misc. Personal Property (Scheduie E)
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6. Jointly Owned Property (Schedule F)
Ii) I Separate Billing Requested
7. Inter-Vivos Transfers & Misc. Non-Probate Property
(7)
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$0.00 1:::::
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
(8)
~61,711.14
(9)
(10)
r
19,313.57
$0.00
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
(11 )
19,313,57
342,397.57
5,900.00
336,497.57
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(12)
(13)
(14)
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SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of line 14 taxable at lineal rate 336,497.57
x
.045
15,142.40
$0.00
x
(15)
(16)
(17)
(18)
$0.00
17. Amount of line 14 taxable at sibling rate
x
.12
$0.00
18. Amount of line 14 taxable at collateral rate
,,".'.,,-,>..,
x
.15
19. Tax Due
(19)
$15142.40
20-1"" I
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH<<.;
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· Decedent's Com lete Address:
STREET ADDRESS
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
Credits (A + 8 + C)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
(1)
15,142.40
(2)
757
TotallnteresVPenalty (D + E) (3) $0.00
4. If line 2 is greater than line 1 + line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4) $0.00
5. If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5) 14.385.28
A. Enter the interest on the tax due. (5A)!..:,;:j;;;:;t;i,;,;;i:;!:;;~u;;h:;_~_~I~
8. Enter the total of Line 5 + SA. This is the BALANCE DUE. (58) 14.385.28
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:
a. retain the use or income of the property transferred;
b. retain the right to designate who shall use the property transferred or its income;
c, retain a revisionary interest; or
d, receive the promise for life of either payments, benefits or care?
If death occurred on or before December 12, 1982, did decedent within two years
preceding death transfer property without receiving adequate consideration? If death occurred
after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?
Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?
Did decedent own an individual retirement account, annuity, or other non-probate property?
2.
3,
4.
Yes
No
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DATE
DATE
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 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% [72 P .S. 99116
(a) (1.1) (ii)). The statute does no 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 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. 99116(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%, 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 orfor the use of the decedent's siblings is 12% [72 P .S. 99116(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.
,
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF Elizabeth Schiffman
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
DESCRIPTION
FILE NUMBER
2001-01060
,
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF Elizabeth Schiffman
Include the proceeds of litigation and the date the proceeds were received by the estate.
be disclosed on Schedule F.
ITEM
NUMBER
FILE NUMBER 2001-01060
All property jointly-owned with the right of survivorship must
..
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF Elizabeth Schiffman
Debts of decedent must be re orted on Schedule I.
ITEM
NUMBER
FILE NUMBER
2001-01060
AMOUNT
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
..
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF Elizabeth Schiffman
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
NUMBER
FILE NUMBER
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
2001-01060
AMOUNT OR
SHARE
OF ESTATE
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
Jessic~a'Schiffman.'.: .
?9.9~~~Q~~y,~hBurenl~. .... .
~i1mington, DE 19802.
(If more space is needed, insert additional sheets of the same size)
11 M8ffBank
December 11, 2001
RE:
Estate Search
The Estate of:
Date of Death (D.O.D.)
ELIZABETH SCHIFFMAN
10/28/2001
To Whom It May Concern:
Identified below is the account information requested.
1. M&T Bank accounts in which the decedent's name appears:
Account
Type
Account Number
Account Title
Opening -Branch
D.O.D.. Accrued Interest
Balances
(Includes Accr.
Int.)
$49,647.65 $.00
CHK
435546
OPENED 9/67
JOSEPH H SCHIFFMAN
ELIZABETH SCHIFFMAN
4319
2. Loans, Mortgages, or other obligations titled in the decedent's name
Account Number
Amount Owed
Account Description
No Safe Deposit Box titled in the Decedent's name existed at our office.
If you have any questions about the information provided, please contact our Records Department at (716) 635-4010 or 1-800~724~
2440 outside of the Buffalo, NY calling area. Thank you.
Sincerely,
M&T BANK CORPORATION
BY:
~ (J~ C ~ ,- ,,- /J ,
Authori~Signature ~tf--
DATE:
(2-((-0
Manufacturers and Traders Trust Company. 1100 Wehrle Drive, P.O. Box 7ffT. Buffalo. NY 14240-07ffT
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COMMONWEALTH OF PE.NNSVLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE K
LIFE ESTATE, ANNUITY
& TERM CERTAIN
RE'iI-1514 EX + (1-97)
Check Box 4 on Rev-1500 Cover Sheet
NAME.(S) OF
LIFE TENANT(S)
DATE OF BIRTH
TERM OF VEARS LIFE ESTATE IS
PAVABLE
Elizabeth SChiffman
Term of Vears
Term of Vears
Term of Vears
Term of Vears
$ 508,855.00
.28919
7.0 %
$ 147,156.00
1. Value 01 fund from which life estate Is payable
2. Actuarial factor per appropriate table
Interest table rate -- 0 3 1/2% 0 6% 0 10% iQNartable Rate
3, Value of life estate (Un~ 1 multiplied by Line 2)
DATE OF BIRTH
Term of Vears
1. Value 01 fund from which annuity Is payable $
2. Check appropriate block below and enter corresponding (number)
Frequency of payout -- 0 Weekly (52) B BI-weekly (26) B Monthly (12)
o Quarterly (4) 0 Semi-annually (2) Annually (1) Other ( )
3. Amount of payout per period
$
4. Aggregate annual payment, Une 2 multiplied by Une 3
5. Annuity Factor (see InstructJons)
Interest table rate 031/2% 0 eoA. 010%
o Variable Rate
%
6. Adjustment Factor (see InstructIons)
7. Value of annuity -- If using 31/2%,6%,10%, or If vartable rate and period payout Is at end of period,
calculation Is: LIne 4 x Line 6 x Line 6
" using variable rate and period payout Is at beginning of period, calculation Is:
(Une 4 x Une 5 x Une 8) + Line 3
$
$
NOT,e: The values of the funds ~hlCh create the above future Interests must be reported as part of the estate assets on Schedules A through G
of thiS tax return. The resulting hfe or annuity Interest(s) should be reported at the appropriate tax rate on Unes 13, 15, 16 and 17,
(If more space Is needed, Insert additional sheets of the same size)
7 PA15141 NTF 10881
Copyright Forms Software Only, 1997 Nelco, Inc.
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REV-I647 EX+ (I-S7)
COMMOfIINEAL 11-1 a: PENNSYlVANIA
Il+ERlTANCE TAX RETURN
RESIDENT ce:ceceNT
SCHEDULE M
FUTURE INTEREST COMPROMISE
ESTATE OF
Check Box 48 on Rev-1500 Cover Sheet
FILE NUMBER
Joseph H. Schiffman 21-99-747
This schedule Is appropriate only for estata of decedents dying aftar December 12, 1982.
This schedule ts to be used for all future Interests where the rate of tax which will be applicable when the future Interest vesta In poueaelon
and enjoyment cannot be established with certainty. .
Indicate below the type of Instrument which created the future Interest and attach a copy to the tax return.
o Will 0 Trust 0 Other
I. Beneficiaries
NAME OF N3ETO
BENEFICIARY RELATIONSHIP DATE OF BIRTH NEAREST BIRTHDAY
1.Jessica Schiffman daughter 1-13-53 47
2.Joshua Schiffman son 11-17-54 45
3.
4.
6.
II. For decendent. dying on or after July 1, 1994, If a surviving spouse exerclted or Intends to exercise a right of withdrawal within 9 months
of the decedent's death, check the appropriate block and attach a copy of the document In which the surviving spouse exerclaes such
withdrawal right. n LImited rlaht of withdrawal
n Unlimited rlaht of withdrawal
III. Explanation of Compromlte Offer:
Decedent's spouse is not expected to exercise her limited right to withdraw.
Upon the death of the decedent's spouse, specified amounts are to be given
to various charities before the beneficiaries receive the remainder.
.
IV. Summary of Comproml.e Offer:
1. Amount of Future Interell $ 361,699
2. Value of Line 1 exempt from tax as amount paSSing to charities, etc.
(also Include as part of total shown on Line 13 of Cover Sheet) $ 900
3. Value of Line 1 pa.slng to spouse at appoate tax rate
Check One 0 6".41, 3%, 0 0% $
(also Include as part of totat shown on Line 15 of Cover Sheet)
4. Value of Line 1 T8Xllble et 60,(, Rate
(also Include aa part of total shown on Line 16 of Cover Sheet) $ 360,799
5. Value of Line 1 Taxable at 15% Rete
(alao Include as part of total shown on Line 17 of Cover Sheet) $
6. Total value of Future Interest (sum of Llnee 2 thru 5 must equal Line 1) $ 361,699
(If more .pace la needed, Insert additional theete of the same size)
9W46AN 1.000
,- v.-
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- - REV-1849ex. (1-97)
COMMO/'MIEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Joseph H. Schiffman 21-99-747
Do not complete this schedule unless the estate Is making the election to tax .ssets under Section 9113(A) of the Inheritance & Estate Tax Act.
If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust.
This election appllee to the Un! f!e s Credi t Trust (IMrltal, residual, A, B, By-paIS, Unified Credit, etc.)
If a trust or similar arrangament meets tha requirements of Seotlon 9113(A), and:
a. The trust or similar arrangement is Ilstedln Schedule 0, and
b. The value of the trust or similar arrsngementl8 entered In whole or in part as an asset on Schedule 0,
then the transferor's personal representative may specifically Identify Ihe trusl (all or a fractional portion or percentage) to be Included In the election to have sucllllU8t or
similar property treated as a taxable transfer In this estale. If lesa lhen the entire value of Ihe trusl or slmUar property II Included as a taxable transfer on Schedule 0, the
persona' representative shall be considered 10 have made Ihe election only as to a frectlon of the trust or simler arrengement. The numerator of thia fracllon 18 equal to
the amount of the tlUllt or simIlar arranaement Included liS a tlllCllble a_Ion Schedule O. The denominator II eaualto the IoIaI value of the II\lSt or IImllar IIITlInaemenl.
SCHEDULE 0
ELECTION UNDER SEC. 91'13(A)
PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedenfs
survivina SDouse under a Section 9113tA\ trust or similar arranaemenl
llESCRlPllON
Unified Credit Trust established pursuant to
the decedent's will
VALUE
Life interest in
paragraph III of
147,156
Part A Total S 147,156
PART B: Enter the descrlDtlon and value of all interests included In Part A for which the Section 9113 A\ election to tax Is belna made.
DESCRIPTION VALUE
Same as above
147,156
9W48E2 '.000
Part B Total $
(If more space Is needed, Insert additional sheet. of the aame alze)
147,156
.Nov 06 01 01~24p
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Jao~u~lin~ L Pow~ll
717-258-9731
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dactfYCliM $2. 12awell <5t &odtdes
. 43A BrookWU04 AtIlmUt, S'4ite 6, G1.rlL~k, PA t 7013
(717)258-0751; fax (7l7Jl58-9731
October 29 ~ 2001
TO: Frances Del Duca
FAX: 258-4940
FROM: Tracee Zygmunt
FAX: 258~97.3 J
PAGES: 7
RE: Elizabeth Schiffman Date of Death Values
The date of death values (as of Friday, October 26, 2001) for the Pershing accounts of
Elizabeth Schift'man follows:
Total Assets
IQW..Y.~~
$312.014.89
W1.98470
$743,999.59
~nt # JlegistratiQJ1
5AD-012129 Elizabeth Schiffman, Jessica Schiffman POA
5AD-084532 Jessica Schiffman and Joshua Schiffman TTEES
FBO Elizabeth Schiffman Non-Marital Tmst B
DelW1Ii un the individual holdings in each account can be found on the enclosed lists.
Please do not hesitate to contact me for further qlll!'l~lions.
Sincerely.
TVlUd
Tracee L Zygrn
Sales Assistant
Enclosures
&""U.l'!ti,~.~ un;.!'<'..:! tl~lt)U,Kh Finane!".! NCI.~~,,-k In\ll."'T/1l:nt Carporarian Ml!Illill.''I' Xl PC lW.qjstellld Bw!,,:r/l.'>eab'
J(I(<I'~;:tJth: L Powell &' AU<KI((tes ",Ill Fin(lllcia! Nl!/W<)..k rM Tlot /If'(iliatf(L
PETITION FOR PROBATE and GRANT OF LETTERS
Estate of Elizabeth Schiffman
also known as
No.
To:
21-01-'-1060
Register of Wills fDr th~
County of Cumber .Land in the
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 execut rix
in the last will of the above decedent, dated May 1 9, 1 998
and codicil(s) dated
Deceased.
Social Security No. 027-01 -41 "'} 9
named
,'W_
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Oecendent was domiciled at death in Cumberland County, Pennsylvania, with
h er last family or principal residence at 551 South Hanover st.,
Carlisle, PA 17013
(list street, number and muncipality)
Oecendent, then~. ._ years of age, died 1 0 - 2 8 - 01 iilt
at Sunrise Assisted Living, 501 Skl.Les B.Lva., west Ches~er, PA'
Except as follows, decedent did not marry, was not ~ivorced and did not have a child born or adopted
after execution of the witl offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Oecendent 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, '. l
situat cd as follows:" ..:, . "
3~.~
(
$
$
$
$
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters tes tamentarv
theron.
(testamentary; administration c,La.; administration d.b.n.c,La.)
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA I ,~
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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 b' petitioner(s) and t at as personal represen-
tative(s) of the above decedent petitioner(s) will ell and t ly administer t estate according to law.
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Sworn to or affirmed and subscribed
beforcNg;JE~ER~2-Ild_~~'trO ~f
":ff)(b'Y~,j -
Register
17-w~--3
~o. 21-01-1060
Estate of
ELIZABETH SCHIFFMAN
, Deceased
DECREE OF PROBATE A~D GRA~T OF LETTERS
AND NOW NOVEMBER 20 Jf' 2001, in considenltlon of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
lT IS DECREED that the instrument(s) dated May 19, 1998
described therein be admitted to probate and filed of record as the last will of
Elizabeth Schiffman
TESTAMENTARY
Jessica Schiffman
and Letters
are hereby granted to
~() %:J'_~f-".) AV nv'7"
egister of WIlls
FEES
270.00
9.00
"L I . uu
5 nn
5.00
316.00
Frances H. Del Duca #06269
Probate, Letters, Etc. ......... $
Short Certificates( ).......... $
x-pages
Renunciation ................ $
JCP
ATTORNEY (Sup. Ct. J.D. No.)
10 W. High st., Carlisle, PA 17013
$
TOTAL _ $
Filed ~.q~ ~ . f.'. . ?9P.~ . . . . . . . . . . . . . . . . . . . .
ADDRESS
717-249-1323
~ PHONE
~t1L4,~
H105.805 REV 9/86
This is to certifY that the information here given is correctly copied from an original <;ertificate of death dul~ filed with me as
Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filtng.
WARNING: It is illegal to duplicate this copy by photostat or photograph.
Fee for this certificate, $2.00
p
7745146
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Local Registrar J
No.
OCT 3 0 ZOO~
Date
21-01-1060
i43Aev.2187
COMMONWEALTH OF PENNSYLVANIA' DEPARTMENT OF HEALTH. VITAL RECORDS
CERTIFICATE OF DEATH
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SOC'Al SECUR,n' NUMBER
Fe.ma.f.e. 3. 07.7 01 _
4179
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DATE OF INJURY
(Month, Oey, 'lUr1
TIWE OF INJUAY
tNJURY IfJ WOAK7
DESCIlIlIE HOW "'-"- OCCURRED.
....0
-
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o
o
o PlACEOFINJURV..._......._.,............ ...
"'-.... _""I
_.
.... 0 HoD
Could r'ICM be determtned
,...
CEJrl'.....,~ _ enol
-CIUlTWYING ~AfiI (Physca.an cerWo,tngcauseol dMlh when anoIhcw phySIC...., has pronounced de. ana ccm~"em 231
TO"'beelOfllll"~'.""OOC"""''''''Io'''caUM(.)andrnanner......................._...................................... .
...
-PfIONOUHaNG AND CERTIFYING PHYSICIAN (Phvsclan bolh pronounclOQ OMIh and ~ 10 cause 0I~)
To.... .....ofmyllno..... .....OCC.......IdIhe....... dale, .ncfptec:., McIduelalhecauM(a. andrnanlle'.................'.................
010lEDlCAL EXAIoIINERlCOROHER
On the.... of ..amine'ton end/ot inveaUg'-ion. in my opinion, de.1II OCcurred 811M tf~, d.... and place. and due to the c.....(.) ancI
................ted..................... ............................. ,...............................................
31..
REG1ST
J,t( ~I/r' I
o JOHN J. DALY III, D.O.
u.
OATEFILEO_.Oay._, 993 BALTIMORE PIKE
'd3()~ -i'oo/GLEN MILLS, PA 19342
1- , '1 ..... ~ . 1 I r \ J'}, \
LAST WILL
21-01-1060
I, ELIZABETH SCHIFFMAN, of Carlisle, Cumberland County,
Pennsylvania, declare this to be my Last Will and revoke any
wills previously made by me.
I. I bequeath to Eleanor Jones, of 350 Green Spring
Road, Newville, Pennsylvania, 17241, the sum of Eighteen
Thousand ($18,000) Dollars only in the event my husband,
Joseph Schiffman, survives me.
II. I bequeath to Ann Allison, of 1131 Maple Street,
Carlisle, Pennsylvania, the sum of Ten Thousand ($10,000)
Dollars only in the event my husband, Joseph H. Schiffman,
survives me.
III. If my husband, Joseph H. Schiffman, survives me,
I devise the residue of my estate of whatsoever nature or
wheresoever situated to my Trustees hereinafter named IN
TRUST nevertheless, to divide the same into two separate
trusts, to be known as Marital Trust "A" and Non-Marital
Trust "B", respectively; to hold, to invest and to reinvest
the same, to collect the income therefrom, to pay all taxes
and other charges that may be made properly against the
trust estates, and to distribute the income and principal
thereof as follows:
A. (1) .
The corpus of Marital Trust "A" shall be
~5
funded with such portion of the residue of my estate as is
necessary to reduce the Federal Estate Taxes payable as a
result of my death to a minimum, after taking into account
the value, as finally determined for Federal Estate Tax
purposes of the interests in property passing to my husband,
by operation of law or otherwise, which interests qualify
for the marital deduction under the Internal Revenue Code,
and taking maximum advantage of all credits available and
deductions allowed against the Federal Estate Tax under said
Internal Revenue Code, but only to the extent that such
credi ts and deductions do not increase death taxes on my
estate.
(2) . I direct that my Executor shall have the
discretion to allocate the corpus of this trust; provided,
however,
(a) . Only such assets as are eligible for
the marital deduction shall be deposited in this trust, and
at the values at which they are finally included in my gross
estate for Federal estate tax purposes;
(b) . The assets to be distributed to this
trust shall be selected in such manner that the cash and
other property distributed will have an aggregate fair
market value fairly representative of the distributee's
proportionate share of the appreciation in the value, to the
date or dates of distribution of all property then available
for distribution.
~5
2
(c). If any property of Marital Trust ~A" is
or becomes unproductive or underproductive, my husband shall
have the right which may be exercised by instrument in
writing to require my fiduciaries within a reasonable period
of time to make such property productive of a reasonable
income or to dispose of it and invest the proceeds in
property which is productive of a reasonable income.
(d). The fiduciaries hereunder shall have no
rights, powers, duties, privileges or immunities which would
disqualify Marital Trust ~A" from marital deduction and all
provisions of this will shall be construed in such manner
and the powers and discretions provided herein or by law are
to be as to assure compliance with Federal estate tax,
marital deduction provisions of the Internal Revenue Code in
this respect and any provision of this will which is
incapable of being so construed or applied shall be
inapplicable.
(e). The decision of my said Executor shall
be final, conclusive and binding upon all beneficiaries.
(3) . The Trustee shall pay over the net income
from the trust estate to my husband from the date of my
death, in quarterly installments, for the term of his
natural life.
(4) . In addition, the Trustee, in its sole
'6} discretion, shall pay over to my husband out of the
3
principal of the trust estate, such sums as may be necessary
to pay any medical expenses, incurred by my husband as a
result of accident, illness or emergency which may affect
him.
(5). Should the total of the above sums fail to
provide for the maintenance and support of my husband,
according to his accustomed standard of living at the time
of my death, the Trustee in its sole discretion shall pay
over to my husband out of the principal of the trust estate,
such sums as may be necessary to provide for his accustomed
standard of living.
(6) . In addition to the above provisions, my
husband shall have the power to withdraw such amount from
principal as he shall desire from time to time including the
complete exhaustion of Marital Trust ~A".
(7) . Upon the death of my husband the Trustee
shall payout of the principal of the trust estate the
expenses of my said husband's last illness and funeral, if
his own assets be insufficient for this purpose.
(8) . Upon the death of my husband, my Trustee
shall pay the remaining principal of Marital Trust ~A" to
such person or persons including his estate in such
proportions in such manner and for such estates as he shall
appoint by his will referring to the power of appointment
{~ given hereby.
4
(9) . In default of such appointment, either
wholly or partly, my Trustee shall payout of the
unappointed principal of Marital Trust "A" any increase in
Federal Estate tax and Pennsylvania inheritance or estate
taxes on the estate of my husband resulting from the
possession of the power of appointment given to him by the
preceding paragraph and shall add the balance of Marital
Trust "A to Non-Marital Trust "B".
9(a). The corpus of Non-Marital Trust "B" shall
be funded with the balance of the residue of my estate. The
Trustee shall pay over and distribute the income and
principal of Non-Marital Trust "B" as follows:
9 (b) . During the lifetime of my husband, my
Trustee shall pay to or for his benefit all the net income
of Non-Marital Trust "B", quarter-annually or more
frequently at the convenience of the Trustee.
9 (c) . My Trustee shall pay him so much of the
principal of Non-Marital Trust "B" as said Trustee in its
sole discretion deems proper for his comfortable support and
maintenance or for any illness or emergency which may befall
him but no payment shall be made to him from the principal
of Non-Marital Trust "B" until the principal of Marital
Trust "A" is completely exhausted.
IV. All principal and income
distribution to any beneficiary, be
10
5
shall, until
free of the
actual
debts,
contracts, alienations and anticipation of such beneficiary
and the same shall not be liable to any levy attachment,
execution or sequestration while in the hands of my Trustee
or Executor.
V. All estate, inheritance, succession and other 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
principal of Non-Marital Trust B, after the setting apart of
Marital Deduction Trust "A", as if such taxes were
administrative expenses, without apportionment or right of
reimbursement. I authorize my Executors and Trustee to pay
all such taxes at such time as may be deemed advisable.
VI. My Executor and Trustee may retain any of the
assets of my estate which come into their hands and shall
invest and keep invested the principal of said trust estate
in such manner and in such securities or other proper:ty,
real or personal, and upon such terms and for such length of
time as the Executor and Trustee shall deem meet and proper,
it being intended hereby to give unto the Executor and
Trustee full and complete authority to hold, possess,
manage, control, sell, convey, encumber, lease, give, and
execute options, invest and reinvest the whole and every
f,,S part of the trust estate according to their sole judgment
6
and discretion, without any limit upon their power and
authority so to do, either by statue or otherwise.
VII. Upon the death of my husband or if my husband
does not survive me, the remaining principal and any
undistributed income or the residue of my estate shall be
distributed to my children, Jessica Schiffman and Joshua
Schiffman in equal shares after distribution of the
following specific bequests:
A. To the National Office of Planned Parenthood
of America, for its education fund, the sum of Two Thousand
($2,000) Dollars.
B. To Yivo Institute for Jewish research, of 1048
Fifth Avenue, New York, New York, 10028, the sum of Three
Hundred ($300) Dollars.
C. To the League of Women Voters, of Carlisle,
Pennsylvania, for its education fund, the sum of Three
Hundred ($300) Dollars.
D. To the National Abortion Rights Action League,
(N.A.R.A.L.), of 1105 14th North West (Fifth Floor),
Washington, D.C., 10005, for its education fund, the sum of
Three Hundred ($300) Dollars.
E. To Dickinson College, the sum of Three
Thousand ($3,000), to be used equally for the Alumni
Association, the Audio-Visual Department and the Library of
~5 the College.
7
VIII. I appoint my daughter, Jessica Schiffman and my
son, Joshua Schiffman, to be Executors of this my will.
IX. I appoint Jessica Schiffman and Joshua Schiffman
to be Trustees of the Marital Trusts under this Will.
X. I direct that neither my Executors nor my Trustees
be required to file bond in this or any other jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal to this my Last Will this Ir;btday of May, 1998.
~J~~SEAL)
8
The preceding instrument consisting of eight (8)
page(s) was on the date thereof signed, published and
declared by ELIZABETH SCHIFFMAN, the testator herein, as and
for her Last Will, in the presence of us, who at her
request, in her presence, and in the presence of each other,
have subscribed
our n~es ~., as witne s her.e~ /
. ~n~~
, ~I/r \iuIJ._~
STATE OF PENNSYLVANIA
. .
. .
SS
COUNTY OF CUMBERLAND
. .
. .
We, ELIZABETH SCHIFFMAN, Frances H. Del Duca and Carol
A. Treaster, the testator and 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 testator signed and executed the
instrument as her Last Will and that she had signed
willingly, 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
testator, signed the will as witness and that to the best of
Her knowledge the testator was at that time eighteen years
of age or older, of sound mind and under no constraint or
undue influence.
~_/J~~~
Tes ator l'
, .
SUBSCRIBED, sworn to and aCknowledged before me by
the testator, and subscribed and sworn to before me by Carol
A. Treaster and Frances H. Del Duca this /~~ day of May,
1998.
~#,f(!G71)
Notary ubI c c
NOTARIAL SEAL
SHIRLEY P. CLEVENGER, NOTM:r\' PUBLIC
J c.& rlisle Borough, CumOOrial1d County
I My Comm!$slo.... EJ:p:res March 5, 2000
RENUNCIATION
21-01-1060
I
In Re Estate of
Elizabeth Schiffman
deceased.
To the Register of Wills of
Cumberland
County, Pennsylvania.
Joshua Schiffman, son
The undersigned of
the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters
Testamentary
be issued to
Jessica Schiffman
WITNES~ 't00", ~Q~ hand this \ '5i- day of _ j.J{)I/()'/\ Ioe.V :'M1'2DO \,
~
shua Sch.t5~rritu~eb
Arguello Blvd.
Francisco, CA 94118
(Address)
(Signature)
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(Address)
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CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent:
Elizabeth Schiffman
Date of Death:
October 28, 2001
Will No. 2001-01060
Admin. No.
To the Register:
I certify that notice of beneficial interest required by
Hule 5.6 (a) of the Orphans' Court '!lules was served on or mailed to
the following beneficiaries of the above-captioned estate on
11/27/01
Name
Dickinson College
National Office of Planned Parp~thood
YIVO Institute for Jewish Research
League of Wanen Voters
National Abortion Rights
Action T oPflgt.lP- (N A R A To,)
Address
Carlisle, PA 17013
31 So. LJJlle st., Lanc-af;tp-r, FA 17flO?
1048 Fifth Ave., New York, NY 10028
P.O. Box 331, rflrlif;lp-, FA 17n1~
1105 14th st., 5th Fl., N.W., Washi~a58g, DC
Notice has now been given to all persons entitled thereto under
Rule 5.6(a) except
Date:
11/27/01
,~'#~ 1/ a/d~
"SJ.gnature
Name
Frances H. Del Duca
Address
10 W. High st., Carlisle, PA
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Telephone ( 711-249-1323
Capacity:
Personal Representative
x
Counsel for personal
representative
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
DEL DUCA FRANCES H
10 W HIGH STREET
CARLISLE, PA 17013
-------- fold
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
ESTATE INFORMATION: SSN: 027-01-4179
FILE NUMBER: 21 - 2001 - 1060
DECEDENT NAME: SCHIFFMAN ELIZABETH
DATE OF PAYMENT: 01/24/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 10/28/2001
ACN
ASSESSMENT
CONTROL
NUMBER
101
TOTAL AMOUNT PAID:
REMARKS: JESSICA SCHIFFMAN
C/O FRANCES H DEL DUCA ESQUIRE
CHECK#106
SEAL
INITIALS: SK
RECEIVED BY:
REGISTER OF WILLS
REV-1162 EX(11-961
NO. CD 000792
MARY C. LEWIS
REGISTER OF WILLS
AMOUNT
$14,318.13
$14,318.13
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 2B0601
HARRISBURG, PA 1712B-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
DEL DUCA FRANCES H
10 W HIGH STREET
CARLISLE, PA 17013
____hn fold
ESTATE INFORMATION: SSN: 027-01-4179
FILE NUMBER: 21-2001- 1060
DECEDENT NAME: SCHIFFMAN ELIZABETH
DA TE OF PAYMENT: 01/25/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 10/28/2001
NO. CD 000797
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $67.15
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
REMARKS: FRANCES DEL DUCA ESQUIRE
CHECK#107
SEAL
INITIALS: AC
RECEIVED BY:
$67.15
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
\, / '/-c2c:2-..E
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
'"'
HE::i. ,
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
P 2 :1 9 COUNTY
ACN
03-11-2002
SCHIFFMAN
10-28-2001
21 01-1060
CUMBERLAND
101
'02 MAH 1 8
FRANCES H DELDUCA
10 W HIGH ST
CARLISLE
PA 17~:~Dl1a3
'(~lTI nm:: ,
'*
REV-15'1 EX IFP 101-02'
ELIZABETH
Allount Rellitted
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=i5'4-j-E3f-AFP--foY:02Y-NoYicE--oF-YtiHEifiTANci-TAir1rpPR1risEirENT~--ALrOWAi'-ci-(fR-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF SCHIFFMAN ELIZABETH FILE NO. 21 01-1060 ACN 101 DATE 03-11-2002
TAX RETURN WAS: (X) ACCEPTED AS FILED
) CHANGED
I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
re~lect ~igures that include the total o~ ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of Line 14 at Spousal rate (15)
16. AlIOunt of Line 14 taxable at Lineal/Class A rate (16)
17. Allount of Line 14 at Sibling rate (17)
18. Allount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREnIT~:
n~.. . l+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
01-24-2002 CDOO0792 753.59 14,318.13
01-25-2002 CDOO0797 3.53 67.15
TOTAL TAX CREDIT 15,142.40
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
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
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
312,014.89
.00
.00
49,696.25
.00
.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Ad.. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Govern.ental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
ClO)
19,313.57
.00
Cll)
(12)
(13)
Cl4)
NOTE:
.00
336,497.57
.00
.00
X 00 =
X 045 =
X 12 =
X 15 =
Cl9)=
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
NOTE: To insure proper
credit to your account,
subllit the upper portion
of this forll with your
tax paYllent.
361,711.14
19.313 57
342,397.57
5,900.00
336,497.57
.00
15,142.40
.00
.00
15,142.40
( 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.)
STATUS REPORT UNDER RULE 6.12
~;~
1t
..
Name of Decedent: tt.1211 ~E-71-(
5CHlrFm/Jrv
Will No.:
!()~ J-f -.hv (
;).ft:J ( 0/ Dr; 0
Admin. No.:
Date of Death:
Pursuant to Rule 6.12 ofthe Supreme Court Orphans' Court Rules, I report the
following with respect to completion of the administration ofthe above-captioned estate:
1. State ~hether administration of the estate is complete:
Yes if\. No 0
2. lfthe answer is No, state when the personal representative reasonably believes
that the administration will be complete:
3. lfthe answer to No.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 IZl No 0
J".
c. Copies of receipts, releases, joinders and approval of formal or
informal accounts may be filed with the Clerk of the. Orphans' Court
and may be attached to this report.
d~ 1-) //;p~
Signature
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Name
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Date: q-:::. (( - 0 :5
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Address t2 d IC L r -> L ':i€
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Telephone No.
Capacity: 0 Personal Representative
~ Counsel for personal representative