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COUNTY ODE YEAR NUMBER
SOCIAL SECURITY NUMBER
179 - 10
3915
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
INHERITANCE TAX RETURN
RESIDENT DECEDENT
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
o 3, Remainder Return (date of death prior 10 12-13-82)
o 5, Federal Estate Tax Return Required
8, Total Number of Safe Deposit Boxes
o 11, Election to tax under See, 9113(A) (Mach Sch 0)
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THIS SeCTION MU$TB~C()MPLeTeltiIJ.LC-()~RI;$PNOI;NC$;i~!CQl\fFlbe
NAME COMPLETE MAILING ADDRESS
Jerry A. Weigle, Esquire
126 East King Street
Shippensburg, PA 17257
(11)
(12)
(13)
9,384.87
(7,789.52)
(1)
(2)
(3)
(4)
(5) 1,595.35
(6)
(7)
(8) 1,595.35
(9) 9,318.24
(10) 66.63
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Vaughn, Margaret J.
DATE OF DEATH (MM-DD-YEAR)
02-09-2005
(14)
NONE ..:. INSOLVENT
DATE OF BIRTH (MM-DD-YEAR)
09-29-1911
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
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[!J 1, Original Return
o 4, Limited Estate
[Xl 6, Decedent Died Testate (Attach copy of Will)
o 9, Litigation Proceeds Received
o 2, Supplemental Return
o 4a, Future Interest Compromise (date of death after 12-12-82)
o 7, Decedent Maintained a Living Trust (Attach copy olTrust)
o 10, Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
(19)
FIRM NAME (If Applicable)
Weigle & Associates, P.C.
TELEPHONE NUMBER
717-532-7388
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)
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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)
13, Charitable and Governmental Bequests/Sec 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)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15, Amount of Line 14 taxable at the spousal tax
rate, or transfers under See, 9116 (a)(1.2)
x ,0_ (15)
16, Amount of Line 14 taxable at lineal rate
x ,0_ (16)
17, Amount of Line 14 taxable at sibling rate
x ,12 (17)
x ,15 (18)
18, Amount of Line 14 taxable at collateral rate
19, Tax Due
20,0
.Decedent's Complete Address:
STREET ADDRESS
206 East Burd Street
CITY
I STATE
PA
17257
Shipp ens burg
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19) (1)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
I ZIP
Total Credits ( A + 8 + C) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
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)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due.
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(5A)
(58)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes
a. retain the use or income of the property transferred;.......................................................................................... 0
b. retain the right to designate who shall use the property transferred or its income; ............................................ 0
c. retain a reversionary interest; or.......................................................................................................................... 0
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .................................................... ................ .......... ............ .................... 0
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ 0
No
[Xl
[Xl
[Xl
[Xl
[Xl
[Xl
[Xl
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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 preparer other than the personal representative is based on all information of which preparer has any knowledge.
Wanda K. McNamara
PA 17070
Jerry A. Weigle
ADD
P.C., 126 East King Street, Shippensburg, PA
DATE
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DATE
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17257
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. 99116 (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 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
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 paren
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. 99116(1.2) [72 P.S. 99116(a)(1 )J.
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116(a)(1.3)]. A sibling is defined, under Section 9102, as a:
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-150B EX+ (2-B7)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
I Please Print or Type
FILE NUMBER
ESTAI E OF
Margaret J. Vaughn
(All property jointly-owned with the Right of Survivorship must be disclosed on Schedule F)
ITEM
NUMBER
DESCRIPTION
VALUE AT
DATE OF DEATH
1.
Orrstown Bank Checking Account #111000422
Accrued interest to date of death
407.26
.01
2.
Amalgamated Life - pension check received 02/10/05
105.00
3.
Episcopal Home - refund received 02/23/05
870.00
4.
Capital Blue Cross - refund received 03/15/05
204.07
5.
Sprint - refund received 05/16/05
9.01
TOTAL (Also enter on line 5, Recapitulation) $
1,595.35
(Attach additional BY2" X 11" sheets if more space is needed.)
REV-1511 EX+ {7-881
ESTATE OF
ITEM
NUMBER
A.
B.
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Margaret J. Vaughn
DESCRIPTION
1.
Funeral Expenses:
Fogelsanger-Bricker Funeral Home
Beedle's Flowers
Mark Wilson - soloist
Mongul Church - funeral luncheon
Rqu-Ton - funeral clothing for deceased
Administrative Costs:
1. Personal Representative Commissions
Social Security Number of Personal Representative:
Year Commissions paid
2.
Attorney Fees
Weigle & Associates, P.C.
3. Family Exemption
Claimant
Address of Claimant at decedent's death
4.
C.
1.
2.
3.
4.
5.
6.
7.
8.
Relationship
Street Address
City
State
Zip Code
Probate Fees
Miscellaneous Expenses:
Please Print or Type
FILE NUMBER
AMOUNT
8,424.00
190.80
100.00
150.00
78.44
350.00
Register of Wills, Cumberland County - filing PA Insolvent
Inheritance Tax Return
25.00
TOTAL (Also enter on line 9, Recapitulation)
s
9,318.24
(If more space is needed, insert additional sheets of same size.)
REV.1512 EX+ (1-93)
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS
Please Print or Type
FILE NUMBER
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Margaret J. Vaughn
ITEM
NUMBER
DESCRIPTION
AMOUNT
1.
Continuing Care - final billing
5.85
2.
Sprint - final billing
35.53
3.
Orrstown Bank Checking Account #111000422 - service fees
after date of death
9.00
4.
Swain Health Center - transportation
16.25
TOTAL (Also enter on line 10, Recapitulation)
$
66.63
(If more space ;s needed, insert additional sheets of same size.)
REV-1513 EX+ (2-87)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF pENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
Margaret J. Vaughn
ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR
NUMBER SHARE OF ESTATE
---
A. Taxable Bequests:
1. Not relevant as estate is insolvent.
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B. Charitable and Governmental Bequests:
1.
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation) S
(If more space is needed, insert additional sheets of same size)
~
ORRSTOWN
BANK
MAY 2 6 2005
May 25, 2005
TO: Weigle & Associates P.C.
Attorneys at Law
126 East King Street
Shippensburg, PA 17257
FROM: Timothea Moose
Cust. Call Specialist
P.O. BOX 250
SHIPPENSBURG PA 17257-0250
RE: ESTATE OF Margaret J Vaughn
DATE OF DEATH: February 9,2005
IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE, THE
FOLLOWING ACCOUNTS WITH ORRSTOWN BANK:
CHECKING ACCOUNTS
ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST
111000422 Margaret J Vaughn 7/26/04 407.26 .01
SAVINGS ACCOUNTS
ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST
CERTIFICATES OF DEPOSIT
ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST
PO Box 250 · Shippensburg, PA 17257 .. (717) 532-6114 0) (717) 532-4143 Fax.. Www.orrstown.com
--
LAST WIIL AND TESTAMENT
I, MARGARET J. VAUGHN, of Apartment 305, 201 North Prince Street, Stevenson
Building, Shippensburg, Cumberland COlmty, Pennsylvania, being of sonnd mind, naoory
and disposition, do hereby make, publish and declare this my Last Will and TestaJreIlt,
hereby revoking and making void all wills by me at any tinY= heretofore made.
FIRST. I order and direct the payment of all my just debts and funeral expenses as
soon as may be convenient after my decease.
SECOND. I direct that my hereinafter-named Co-Executors sell all of my estate,
real, personal and mixed, whatsoever and wheresoever situate, at private or public
sale, and the net proceeds of sale thereof be distributed, in equal shares, as
follows:
A.
I give and bequeath one-third (1/3) of the net proceeds of sale to my son,
EDGAR S. VAUGHN, on a per stirpes distribution basis;
I give and bequeath one-third (1/3) of the net proceeds of sale to my son,
GlEN R. VAUGHN, on a per stirpes distribution basis; and
I give and bequeath one-third (1/3) of the net proceeds of sale to my
daughter, WANDA VAUGHN HcNAMARA, on a per stirpes distribution basis.
In the event that any of my above-named children should predecease me or is not
living on the sixtieth (60th) day following my death, and said beneficiary should die
without issue who survive me, I then give, devise and bequeath said deceased child's
share that he or she would have received under this Paragraph SECOND of my Last Will
and Testament to the surviving child or children, on a per stirpes distribution
basis.
B.
C.
(SEAL)
MARK, WEIGLE AND PERKINS - ATTORNEYS AT LAW - 126 EAST KING STREET _ SHIPPENSBURG, PA. 17257
THIRD. I nominate, constitute and appoint my son, EDGAR. S. VAUGHN; my son, GLEN R.
VAUGHN; and my daughter, WANDA K. VAUGHN, to be the Co-Executors of this my Last
Will and Testament.
FOURTH.
I direct that my personal representatives shall not be required to give
bond for the faithful perfonnance of their duties in any jurisdiction.
IN WI'INESS WHEREOF, I, MARGARET J. VAUGHN, have hereunto set my hand and seal to
this my Last Will and Testament, written on two pages, the first page signed for
identification only, this /J ~y of ),;~ , 1992.
o ~J- ()~ (SFAL)
This instrtmElt was by the Testatrix, MARGARET J. VAUGHN, on the date hereof,
signed, published and declared by her to be her Last Will and Testament, in our
presence, who at her request and in her presence and in the presence of each other,
we believing her to be of sound and disposing mind and IreIlX)ry, have heretmto
subscribed our names as witnesses.
C--' &1 0 ()"~~
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MARK, WEIGLE AND PERKINS - ATTORNEYS AT LAW - t 26 EAST KING STREET _ SHIPPENSBURG, PA. 17257
I
CClvJMONWEALTH OF PENNSYLVANIA
OOUNTY OF CUHBERlAND
SSe
I, MARGARET J. VAUGHN, the Testatrix whose name is signed to the foregoing
instrument, having been duly qualified according to law, do hereby acknowledge that I
signed and executed the instnunent as my Last Will; that I signed it willingly; and
that I signed it as my free and voluntary act for the purposes therein expressed.
hlQlk~ck:7~
Sworn or affirmed to and acknowledged
before m: by MARGARET J. VAUGHN, the Testatrix,
this/,q>t"day of /JL~~, 1992.
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MARK, WEIGLE AND PERKINS - ATTORNEYS AT LAW - 126 EAST KING STREET _ SHIPPENSBURG, PA. 172S7
I
--€OMMONWEAL1R OF PENNSYLVANIA
COUNTYOFCU11BERlAND
We, s=)~ Q. C.Jl...vl.<;;"
55.
and
the witnesses whose names are signed to the foregoing instrument, being duly
qualified according to law, do depose and say that we were present and saw
MARGARET J. VAUGHN, Testatrix, sign and execute the instrument as her Last Will;
that she signed willingly and that she executed it as her free and vohmtary act for
the purposes therein expressed; that each of us in the hearing and sight of the
Testatrix signed the will as witnesses; and that to the best of our knowledge the
Testatrix was at the time eighteen (18) or IIDre years of age and of sotmd mind and
under no constraint or undue influence.
OC3~'
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ibed
Notarial Sell
Rebecca l. Holtry, ,.." NIl
Shippenburc. PA CuntbIdiiId r..tr
M Commission Ex . lllll
MARK, WEIGLE AND PERKINS - ATTORNEYS AT LAW - 126 EAST KING STREET _ SHIPPENSBURG, PA. 172S7