HomeMy WebLinkAbout01-1163
PETITION FOR PROBATE and GRANT OF LETTERS
Estate of ;;[{ b'L-- b,~ D CO 4L{~ No, ot I .. ,,/... II ~3
also known as To:
Register of Wills for the
County of CIIMRERLAND in the
Commonwealth of Pennsylvania
, Deceased,
Social Security No, Os 2t~ -()r - 7 ~- T\"
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut_
in the last will of the above decedent, dated ! '2- - \ '6' - ~1 Cc.
and codicil(s) dated
_---'-_ named
,19_
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in ~ i{ i. g (1-" r-(/A.U p
h i":~ I/! last fami!Y..Qr principal residence at 2. 2. 0 (000 t;;>
WA-\L<..~I'('~ IUD.JA-; ~~/J.. '-fJ
(list street, number and muncipality)
Decendent, then '(5-(":{ years of age, died I L- - 2-0 , 19 rc, f ,
at '~t)(.J....A S~ll\r.\ ~r-.?"~y7i'T~""'L- . .
Except as f6llows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
County, Pennsylvania, with
.~ ~4-l{Lfi (.{, LL
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal property in Pennsylvania
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows:
i ~ . C([jC),~
$
$
$
$
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s)
presented herewith and the grant of letters "f .v s'7'-.-~ .(17",.0 Tr-: ,- b
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(testamentary; administration c.I.a.; administration d.b.n.c.La.)
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA 1.. ss
COUNTY OF GLJl1BERLAND j
The petitioner(:;) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well a truly administer the estate according to law.
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Sworn to or affirmed and subscribed {
bejQre me this ~~ CA' day of
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~o. 21-01-1163
Estate of MELBA B. WAGER
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
A~m NOW
DECEMBER ?6t~__..
_209_.2.001, ;n c,:,miu<;[ <11 iun '.
~ :. - ! i ;' . 'I ~ :
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated DECEMBER 18. 1996
described therein be admitted to probate and filed of record as the last will of
MELBA B. WAGER
and Letters TESTAMENTARY
are hereby granted to JOSEPH S. WAGER
~~UAd C~ ~ -.t2I!A - e. tl. 11r:~~ ^~L0-
Register of Wills
FEES
Probate, Letters, Etc. ......... $ 50.00
mfrfcfti~'t&(2 ) . . . . . . . . .. $ 6 . ~~
~ .E;4n~~\. .RG$. . .f!. $ 18':00
JCP $ 5.00
TOTAL _ $ 84.00
Filed D.ECEt-mEE-. 2.6... .200.1 . . . . . . . . . . . . . .
ATTORNEY (Sup. C. J.D. :-.10.)
ADDRESS
PHONE
LETTERS & ORDERS GIVEN TO EXECUTOR 12-26-01
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Last Will
of
MELBA B. WAGER
21-01-1163
I, MELBA B. WAGER, a resident of Cumberland County, Dauphin, declare that this is my will.
I hereby revoke all my previous wills and codicils.
Article One
Introductory Provisions
Section 1. Marital Status
I am not currently married.
Section 2. Children
a. The name(s) and birth date(s) of the children of MELBA B. WAGER are:
Name Birth date
JOSEPH S. WAGER
SUZANNE KING
CHARLES F. WAGER
July 13, 1932
June 5, 1940
November 25, 1946
All references to the children of MELBA B. WAGER in this instrument are to these
children and any children subsequently born to or adopted by her.
Article Two
Appointment of My Personal Representatives
Section 1.
Nomination of My Personal Representatives
I appoint the following to be my Personal Representative:
(1) JOSEPH S. WAGER AND
(2) SUZANNE KING AND
(3) CHARLES F. WAGER, OR THE SURVIVOR(S) OF THEM
If, for any reason, any Personal Representative(s) named above are unable or unwilling to serve,
the next named successor Personal Representative(s) shall serve until the successor Personal
Representative(s) on the list have been exhausted. Unless otherwise specified, if Co-Personal
Representatives are serving, the next following named successor Personal Representative shall
serve only after all of the Co-Personal Representatives cease to act as Personal Representatives.
Section 2.
Waiver of Bond
No bond or undertaking shall be required of any Personal Representative nominated in my will.
Section 3.
General Powers
My Personal Representative shall have full authority to administer my estate under the laws of
the Commonwealth of Dauphin relating to the powers of fiduciaries. My Personal Representative
shall have the power to administer my estate under the Pennsylvania Probate, Estates and
Fiduciaries Code.
2
Article Three
Disposition of My Property
Section 1.
Distribution to My Revocable Living Trust
I give all of my property of whatever nature and kind and wherever located to my revocable
living trust of which I am a Trustor, known as:
MELBA B. WAGER, Trustee, or her successors in trust, under the MELBA B. WAGER
LIVING TRUST dated tlfC 1 8 j99G and any amendments thereto
Section 2.
Alternate Disposition
If my revocable living trust is not in effect for any reason, I give all of my property to my
Personal Representative under this will as Trustee, who shall hold, administer and distribute my
property as a testamentary trust, the provisions of which are identical to those of my revocable
living trust on the date of execution of my will.
Article Four
Death Taxes
Section 1.
Definition of Death Taxes
The term "death taxes," as used in my will, shall mean all inheritance, estate, succession and
other similar taxes that are payable by any person on account of that person's interest in the estate
of the decedent or by reason of the decedent's death, including penalties and interest, but
excluding the following:
a. Any addition to the federal estate tax for any "excess retirement
accumulation" under Internal Revenue Code Section 4980A.
b. Any additional tax that may be assessed under Internal Revenue Code
Section 2032A.
3
c.
Any federal or state tax imposed on a generation-skipping transfer, as
that term is defined in the federal tax laws, unless the applicable tax
statutes provide that the generation-skipping transfer tax is payable
directly out of the assets of my gross estate.
Section 2.
Payment of Death Taxes
Pursuant to the terms of my revocable living trust, all death taxes, whether or not attributable to
property inventoried in my probate estate, shall be paid by the Trustee from that trust. However,
if that trust does not exist at the time of my death, or if the assets of that trust are insufficient
to pay the death taxes in full, I direct my personal representative to pay any death taxes that
cannot be paid by the trustee from the assets of my probate estate by prorating and apportioning
those taxes among the beneficiaries of this will.
Notwithstanding any other provision in my trust, all death taxes incurred by reason of assets
transferred outside of my trust or probate estate shall be assessed against those persons receiving
such property.
Article Five
General Provisions
Section 1.
No Contest Clause
If any person or entity other than me singularly or in conjunction with any other person or entity
directly or indirectly contests in any court the validity of this will, including any codicils thereto,
then the right of that person or entity to take any interest in my estate shall cease, and that person
or entity shall be deemed to have predeceased me.
Section 2.
Captions
The captions of Articles, Sections and Paragraphs used in this will are for convenience of
reference only and shall have no significance in the construction or interpretation of this will.
4
Section 3.
Severability
Should any of the provisions of my will be for any reason declared invalid, such invalidity shall
not affect any of the other provisions of this will, and all invalid provisions shall be wholly
disregarded in interpreting this will.
Section 4.
Governing Law
This will shall be construed, regulated and governed by and in accordance with the laws of the
Commonwealth of Dauphin.
I signed this, my last will, on DEG 1 8 iB96
'JJJ11!/p tt3 <<!f/U/
MELBA B. WAGER
5
The foregoing Will was, on the day and year written above, published and declared by MELBA
B. WAGER in our presence to be her Will. We, in her presence and at her request, and in the
presence of each other, have attested the same and have signed our names as attesting witnesses.
We declare that at the time of our attestation of this Will, MELBA B. WAGER was, according
to our best knowledge and belief, of sound mind and memory and under no undue duress or
constraint.
~u~f
WITNESS .
Address:
MlZJi\Q,~~ . (4 / ~33 ,
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WITNESS
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flAilitd:1JAJk
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COMMONWEAL TH OF PENNSYLVANIA
: SS:
COUNTY OF DAUPHIN
We, MELBA B. WAGERB~rGl f.JhJ.Ott:d C./YL(e:L~~e Testatrix
and the witnesses, respectively, whose names a sIgned to the foregomg WIll, havmg been
sworn, declared to the undersigned officer that the Testatrix, in the presence of witnesses, signed
the instrument as her last Will, that she signed, and that each of the witnesses, in the presence
of the Testatrix and in the presence of each other, signed the Will as a witness.
;?1~~Efi3~~/
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, TNESS
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WITNESS
. . ~.ub~bribed JlJ1d~~ me
I{~\I (AvA- t,S ~. and
~ G- . (g , 19 6.
by A1EL~A }3. ~GE~ the Testatrix, and by
[fff\.i/V. e L--' PCe es,- , the witnesses on
~'1La"~ vi: ~~.
Notary Public
My commission expires:
r Notarial Seal .
I lir!?i'\ I" ~etterhoff. Notary Public
, i.lNrv lwp.. Dauphin County
, 'f "." ~1"I'SSI'n 1::)(0Ir<>5 Nov. 8.1999
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'M-eiTiEer Pennsylvania Association 0 NOlll "
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RENUNCIATION
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To the Register of Wills of 0.. u. Lei )fLlA-Vl(J
In Re Estate of
deceased.
County, Pennsylvania.
The un<krSigned;,;k~'fi 1/ .JJY.1l~ C l"", If 1?"5 -+ W "-1"" V- of
the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters
i{;-ST!~ v;,( C v;' -C-4 L1/(
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be issued to. -:::> c: '7 1/ "'-- -- j
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WITNESsY( (loYu1u~ (]
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't~ hand this d:iL- day of ~. / ,JH/Llb /JrrJ (
J41~44/Aff~
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(Signature)
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STATUS REPORT UNDER RULE 6.12
Name of Decedent: fY) eLb dl..- ~ W 614 e,V'
\
Date of Death: R--.O D6C. O~
1 J \,0\- \ \lo ') Admin. No. e
Will No. -
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate:
1. State whether administration of the estate is complete:
Yes No ")(
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete: ~). 300:1-
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3. If the 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 No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphans' Court and may be attached to this report.
Da te : ~~~J ZiJD L
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Signature ~
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Name (Please type or print)
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Counsel for personal
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CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: __ME-lBA- B W A-G-~ R-
Date of Death:
:J 0 PE::-C- Z-OOL
Will No.
'Z.
Admin. No.
?; ;)/- 0/- 01/103
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the OThans' Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on l :}- ~rftt\..) LDt) L :
Name
Address
EDu.;ARD ~ 0.Jtt6-ER. l-tc... 415O(..Lf FT Pftt.{ <;o^-.) <fc '8 S5?t I
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Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
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Date: I 'T <-.J fn-) '- 0 c-
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_Counsel for personal representative
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March 11, 2000
C. F. Wager and Co.
102 Edna Street
Wormleyburg, P A
Charlie:
I'm sending a copy of aU this to Suzy for her information
The check for the total tax is $14,832.00. You sent me $15,000.00 to cover tax
bill. I have a balance of$168.00 plus $47.00 I have in cash that was in the house that I
did not spend, total $215.00. Keep this in mind when you calculate the distribution of the
household account.
I'm enclosing with the stuff for Register of Wills, a settlement sheet for 220
Wood Street.
They also request a copy of the Trust. You have both copies
I'm enclosing a copy of the will, which they also request.
Please fill in mother's social security number and date of birth.
Handle quickly as the State needs it by the 18th to get us our discount.
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OMMONWEALTH OF
PENNSYLVANIA
OEPARTMENT OF REVENUE
OEPT. 280601
HARRISBURG, PA 17128.0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST. FIRST, AND MIDDLE INITIAL)
WLEL-loc... 8. kJA-4c::~
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
l2- - \'1.. - {) I 01- / l- ICf / L
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
~1. Original Retum
D 4. Limited Estate
D 6. Decedent Died Testate (Mach copy of Will)
D 9. Litigation Proceeds Received
D 2. Supplemental Return
o 4a. Future Interest Compromise {date of death after 12-12.82)
~ 7. Decedent Maintained a Living Trust (Attach copy oITrust)
D 10. Spousal Poverty Credit (date of death between 12.31-91 and 1-1-95)
c!-
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FILE NUMBER
:}.L-~l.
COUNTY CODE YEAR
-LL~2._
NUMBER
SOCIAL SECURITY NUMBER
344 - 2-0
36/?
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
o 3. Remainder Retum {dete of death prior to 12-13-82)
D 5. Federal Estate Tax Retum Required
8. Total Number of Safe Deposit Boxes
D 11. Election to tax under Sec. 9113(A) (AtlechSch0)
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FIRM NAME (If Applicable)
1.- - q'2- t./O
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3 Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
COMPLETE MAILING ADDRESS
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(1)
(2)
(3)
(4)
(5)
(5)
(7)
(9)
(10)
(8)
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(11)
(12)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (ScheduleJ)
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14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14laxable at the spousal lax
rate, or transfers under Sec. 9116 (a}(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rale
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
3Y.r.:" q 3(0 r
,,0_ (15)
,.0 Lf'~/(15)
, ,12 (17)
, ,15 (18)
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Cl OFFICIAL SE ONLY -- !
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Decedent's Complete Address:
STREE~RESb ~ c> .s;; t-
CITY
Zl~ 70( ,
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
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7?'t).~
Total Credits (A + B + C) (2)
S~1>
3.
InteresUPenalty if applicable
D. Interest
E. Penalty
4.
TotallnteresUPenally ( D + E )
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 c?3:l.
DO
If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(3)
(4)
(5)
(5A)
5.
/ l-( .P3 "2
.
~
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
l~r3:?~
,
(5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
-__--.~.~~~..-"rI_illfiflllnIllIIU IJI ulU IL in "[lnli'II.MII 111i.'Iil!l1llItll!llllilllllllill_~
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 reversionary interest; or... ..
d. receive the promise for life of either payments, benefits or care?.. ....................
2. If death occurred after December 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?
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? . .. ... D ~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Ves No
....0 ~
..0 ~
....0 ~
.....0 ~
0 !"9
.....~ 0
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct
and complete
Declaration of pre r other than the personal representative is based on all inlormation of which preparer has any knowledge.
J''f/'
U'" t:U-1.
DATE
"3 -If
(j 1..--"
DATE
ADDRESS
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 PS S9116 (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. S9116 (a) (1.1) (ii)].
The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the Child is 0% [72 P.S. S9116(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. S9116(1.2) [72 P.S. S9116(a)(1)].
The tax rate imposed on the net vaiue of transfers to or for the use of the decedent's siblings is 12% [72 P.S. s9116(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_'502F.X.~1_971.
< ,
, ,
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE O~ I,
WI EL ~A
~.WA~82-
FILE NUMBER
? I - 0\ - It":3
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged
between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts Real property which is jointly-owned with
right of
survivorshin must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
'2..'"2-0
V-JOO 9
@ A. /I..A Of' .Wi! (
5J"..e.iT A- tt- A'" W
Si-.
~.
)
\ 2S" ,3y 3. -
( ~:ct(Jl..~
TOTAL (Also enter on line 1, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
-
.'R"'~E~~;'",I.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTAT~..1' ,/ /
~ /{. jiI~..H-
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
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.
FILE NUMBER
'?-1-/O-/1(,,3
ITEM
NUMBER
1.
DESCRIPTION
'B>A:-vL ~ ~ \1 oS ~~ .
VALUE AT DATE
OF DEATH
I s: 000. Cl!'
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
.C"'M':'."'''.~
"~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
t<<. \ZL~A
~. W4C1,EZ
FILE NUMBER
.21-10-(1103
This schedule must be completed and filed jf the answer to any of questions 1 through 4 on the reverse side oftha REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY %OF
ITEM INCLUDE THE NAME OF rHETRA.NSFEREE,THEIR RElATIONSHIP TO DECEDENT A NO THE DATE OF TRANSFER DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
ATTACH ACOPYOF THE DEED FOR REAL ESTATe VALUE OF ASSET IFAPPUCABLEI
NUMBER INTEREST
1. I<<. ae,,4, P.,. (JJ.4-C, ",:~ /2.-''1-01 ?-r<-l,7(7-
L...1VIU..., ---- \)Il- ""U:. P /2- (S'-<((., ;2.1'-1, 1S!-:-
( le.LAST
TOTAL (Also enteron line 7, Recapitulation) $
(If more space IS needed, Insert addllional sheets of the same size)
REV,15~1 EX+ (12-99)
~~'~
'.""~~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
f(J! /;L[) A-
'to
{j\!4& E"K
FILE NUMBER
21- 10 - I ( Co 3>
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES: 721ft:,. 0&
1.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address - 0-
City-----______________Stat€_____Zip
Year(s) Commission Paid:
2. Attorney Fees
3. Family Exemption- (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address 0-
-
City ______________ Slate ___ Zip
Relationship of Claimant to Decedent
4. Probate Fees
S. Accountant's Fees
6. Tax Return Preparer's Fees
7.
TOTAL (Also enter on line 9, Recapitulation) $ {')..I(p. 00
Debts of decedent must be reported on Schedule I.
(If more space is needed, insert additional sheets of the same size)
. '
, . .
, ,
''''';'''''\'''i~
y~~
COMMONWEALTH OF PENNSYLVANlf\
I~JH[RITANCE TAX RETURN
RE'SIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT
,
MORTGAGE LIABILITIES, & LIENS
l-UA;-4-~Yl.
ESTATE OF
tu 2:.-L ~ A
FILE NUMBER
2-1 - 10 - II Co-z,
Include unreimbursed medical expenses.
ITEM
NUMBER
2.
3.
40-
.[,
~.
f,
~.
q.
I D.
I l.
l2-
\ ~.
DESCRIPTION
~p./:l...
1AJ4.'1Ct<..
PH-cJvl.t,
.p kMt.- CAT..... -r ')
p~ ~-t:;
(!JL'F? LG Tv'
Gp..~ ~k(CCt::::...
~rl--
f>1H..K I~U. t-!!2L-f+(
f..,JJ2.,(..U5 ~
CA 'bu;:: -,-J
L\.)4T~.r-
G05
AMOUNT
'S~.,so
~o. .z..
2. 1./. If'(
to ~. .1'7
1'1. ..i7-
7. <1-3
ZDO. ""'?
I bf. 5'7
z.. -z.lr. 63
r.zo
r.3>.,.
L/O.7-f
I (2..C:rf
TOTAL (Also enteron line 10, Recapitulation) $ q c..t 2-. O~
(If more space is needed, insert additional sheets of the same size)
" ~ ~E~~.':13 EX. 19~OO:W
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
#c/a
b~
FILE NUMBER
02/ - 0-
RELATIONSHIP TO DECEDENT
00 Not List Trustee(s)
NUMBER
I
,.
NAME AND ADDRESS OF PERSONIS) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 la) 11.2)]
~. [JJ44c~
D~T E.. &.
1A..13 Lf3,,J.
T~L<..6r.
L-/u IKCr
\1.-- \ 3' -q {.".
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV~1500 COVER SHEET
II NON~TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
,.
TOTAL OF PART 11- ENTER TOTAL NON~TAXABLE DISTRIBUTIONS ON LINE 13 OF REV~1500 COVER SHEET $
(JI more space is needed, insert additional sheets of the same size)
----
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
WAGER JOSEPH S
HC 4 BOX 4 A
PAYSON, AZ 85541
_____u_ fold
ESTATE INFORMATION: SSN: 326-07-7575
FILE NUMBER: 2101-1163
DECEDENT NAME: WAGER MELBA B
DATE OF PAYMENT: 03/19/2002
POSTMARK DATE: 03/13/2002
COUNTY: CUMBERLAND
DATE OF DEATH: 12/20/2001
NO. CD 000974
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $14,832.00
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
REMARKS: JOSEPH SWAGER
CHECK# 1094
SEAL
INITIALS: CW
RECEIVED BY:
REGISTER OF WILLS
$14,832.00
MARY C. LEWIS
REGISTER OF WILLS
/,? -d2 9- ,:3
'\. 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
JOSEPH SWAGER
HC 4 BOX 4A
PAUSON
'02
2/1
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
05-20-2002
WAGER
12-20-2001
21 01-1163
CUMBERLAND
101
()
'*
REY-1547 EX AFP IDl-OZl
MELBA
B
AZ85541
Ct.
Anount Renitted
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-EX--AFP--foY=o2Y-No'TicE--oF-YtiHEifiTAifcr'TAjrA"ppRA-isEiiENT:--ALrOWAtfcroR"------------ -----
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF WAGER MELBA B FILE NO. 21 01-1163 ACN 101 DATE 05-20-2002
TAX RETURN WAS: [X) ACCEPTED AS FILED
) CHANGED
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Anount of Line 14 at Spousal rate [IS)
16. Anount of Line 14 taxable at Lineal/Class A rate (16)
17. Anount of Line 14 at Sibling rate (17)
18. Anount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS.
.00 X 00 = .00
346,936.00 X 045 = 15,612.00
.00 X 12 = .00
.00 X 15 = .00
(19)= 15,612.00
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)
125,343.00
.00
.00
.00
15,000.00
.00
214,751. 00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adn. Costs/Misc. Expenses [Schedule H)
10. Debts/Mortgage Liabilities/Liens [Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governnental Bequests; Non-elected 9113 Trusts [Schedule J)
14. Net Value of Estate Subject to Tax
(9)
(10)
7,216.00
942.00
(11)
(12)
(13)
(14)
NOTE: To insure proper
credit to your account,
subnit the upper portion
of this forn with your
tax paynent.
355,094.00
8.158 DO
346,936.00
.00
346,936.00
.
. .. ...."'" . K~(;~.lf l+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID [-)
03-13-2002 CDOO0974 780.60 14,832.00
TOTAL TAX CREDIT 15,612.60
BALANCE OF TAX DUE .60CR
INTEREST AND PEN. .00
TOTAL DUE .60CR
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
[ IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" [CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION: Estates of decedents dying on or before December lZ, 198Z -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE:
To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (7Z P.S.
Section 9140).
PAYMENT:
Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side.
--Make check or money order payable to: REGISTER OF HILLS, AGENT
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office
of the Register of Wills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour
answering service for forms ordering: 1-800-36Z-Z0S0; services for taxpayers with special hearing and I or
speaking needs: 1-800-447-30Z0 (TT only).
OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171Z8-10Z1, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
ADMIN-
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6S0S. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-lSOl) for an explanation of administratively correctable errors.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SZ) discount of
the tax paid is allowed.
PENALTY:
The lSZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the sallie time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOZ are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
198Z ZOZ .000S48 199Z 9Z .000Z47
1983 16Z .000438 1993-1994 7Z .00019Z
1984 llZ .0003Dl 1995-1998 9Z .000Z47
1985 l3Z .0003S6 1999 7Z .00019Z
1986 10Z .000Z74 ZOOO 8Z .000Z19
1987 9Z .000Z47 ZOOl 9Z .000Z47
1988-1991 llZ .000301 ZOOZ 6Z .000164
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
'\
V
~
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
(V) eL bCSL B
200/
Wcuyev
Date of Death: 7Je C cJ 0
Wi 11 No. d. 1- 0 I - / I 6' '3
Admin.
No. :J.OcJ! - 0 1/ 6" 3
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate:
1.
State whether administration of the estate is complete:
Yes ")( No
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete:
3. If the answer to No.1 is Yes, state the following:
a. Did the personal representative file a final
account with the Court? Yes No X .
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 1< No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphans' Court and may be attached to this report.
~+W~
Date:
S Sl,CL 02-
C~~v~es
Name (Please
+ Lo~ ev
type or print)
J D L ~ d V\c.L ~ T Luo V 1M [eLl ~ ~LtV~ Pet
Address \.. <J
R-11-) ~30~ 01c~
Te 1. No.
Capacity: ~personal Representative
Counsel for personal
representative
(MAH:rmf/AM3)