HomeMy WebLinkAbout07-06-05
Glenda Farner Strasbaugh
RegIster of Wills
and
Clerk of Orphans' Court
Marjorie A. Wevodau
First Deputy
Kirk S. Sohonage, Esq
Solicitor
Register of Wills and Clerk of the Orphans' Court
County of Cumberland
One Courthouse Square
Carlisle, PA 17013
(717) 240-6345
FAX (717)240-7797
INVOICE
Bill To:
InvoiceNo:
Invoice Date:
Estate of:
Estate No:
437
7/6/2005
Catherine M Epplev
21-2005-0269
KEITH 0 BRENNEMAN
44 WEST MAIN STREET
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MEGIANIClBURG, PA 17055
Qty
1
Fee Description
Additional Probate
Fee Total
25.00 $25.00
Total:
$25.00
Cliecks should be made payable to the Register of Wills. Tenns: Net 30.
Please return one copy of this invoice with your payment. Thank you.
IlEV-l500EX(IKlO)
REV-1500
. COMMONWEALTH OF
PENNSYLVANIA
. DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21-05
COUNTY CODE YEAR
o 0 2 6 9
-NUUBER---
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DECEDENrs NAME (LAST, FIRST, AND MIDDLE INITIAL)
Eppley, Catherine M.
DATE OF DEATH (MM.QD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
168 24
4988
11-17-1929
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Eppley, Robert M.
SOCIAL SECURITY NUMBER
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00 1. Original Return
D 4. Umited Estate
CXJ 6. Decedent Died Testate {AIIach oopy of Will)
D 9. Litigation Proceeds Received
o 3. Remainder Return (dale of dealh ~ 10 12-13--82)
o 5_ Federal Estate Tax Return Required
-0- 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Al1achSch0)
o 2. Supplemental Return
o 4a. Future Interest Compromise (dale oIdealh after 12-12-82)
o 7. Decedent Maintained a living Trust (AIIach copy ofTrusl)
o 10. Spousal Poverty Credit (dale 01 (!ealh between 12-31--91 and 1.1-95)
NAME
Keith o. Brenneman, Esquire
FIRM NAME (1IAppicabkt)
COMPLETE MAILING ADDRESS
. ~n~lh~~Ar ~ Rrpnn~ma~
TELEPHONE NUMBER
44 W. Main Street
Mechanicsburg, PA 17055
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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 Jointiy Owned Property (Schedu~ 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/See 9113 Trusts for which an election to tax has not been
made (Schedu~ J)
-0-
(1)
(2)
(3)
(4)
(5)
4.645.20
2,470.51
(6)
4,450.16
(II
-0-
(8)
11,565.87
15,067.59
(9)
- .J
(10)
(11)
(12)
(13)
15,067_59
0,501.72)
14. Net Value Subject to Tax (Line 12 minus Une 13)
(14)
SEe INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal tax
rate, Q( transfers under Sec. 9116 (a)(1.2)
x.O ___ (15)
x.O_ (16)
x .12 (17)
x .15 (18)
(19) -0-
16. Amount of line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Decedent's Complete Address:
STREET ADDRESS
5_W MirldlesP-Y Drive
CITY
Carlisle
STATE l' A
liP l7013--
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. CreditslPaymen1s
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
-0-
Total Credi1s (A+ B + C) (2)
3. interesllPenalty if applicable
D.lnterest
E. Penalty
TotallnterestlPenalty ( 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 Une 20 10 requesla 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.
(SA)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) -0-
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transfenred;.......................................................................................... 0 ~
b. retain the nght to designate who shall use the property transferred or its income; ............................................ 0 ~
c. retain a reversionary interest; or,......................................................................................................................... 0 g
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 1QlJ
2. If death occurred after December 12. 1 982, did decedent transfer property within one year of death
without receiving adequate consideration? ......................................................... ...................................... ............. 0 1QlJ
3. Did decedent own an "in trust for or payable upon death bank acoountor secunty at his or her death?.............. 0 1QlJ
4. Did decedent own an Individual Retirement Acoount, annuity, or other non-probate property which
contains a beneficiary designation? ...................... ...................................................................................... .......... ij 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.
Under penalties of pe~Llry, t declare that I have examined this return. indudlng acoo~ schedUles and statel1"ems. and to the beSt of my knowledge and banet, it is !rue, correct and complete.
Declaralion ofpreparerothBflhan the personal representative is based on all informalion of which preparer has any knowledge.
SO III RETURN
, Executor
DATE
'7/~/o>
( I
ADDRESS
63 Beagle Club Road Carlisle, PA 17013
SIGNATUR~F~;;~ER OTHER THAN REPRESENTATNE
~_'rrV1~
ADDRESS
44 W. Main Street, Kechanicsburg, 1'A 17055
DATE
4~q~L_- --
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 surv'lving spouse is 3%
[72 PS. &9116 (a) (1.1) (i)].
For dates of death on Dr after January 1,1995, the tax rate Imposed on the net vaiue of transfers to or for the use of the surviving spouse is 0% [72 P.S. &9116 (a) (1.1) Iii)].
The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disdosure 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 parenl,
or a stepparent of the child is 0% [72 P.S. &9116(a)(I.2)].
The taxrate imposed on the net vaiue 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)ll)].
The tax rate imposed on the net value of transfers to or for the use of \he 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.1502 EX+ (6-98)
..
COMMON\NEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF
Ca~herine M. Eppley
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 Jolntly-owned with right of survivorship must be disclosed on Schedule F.
FILE NUMBER
21-05-0269
ITEM
NUMBER
,.
DESCRIPTION
Undivided one-half interest as tenant in common of
that certain parcel or tract of land consisting of
one (1) acre loca~ed in S~ewardson Township, Po~~er
Coun~y, more fully described in Po~~er Coun~y Deed
Book Volume 229, Page 849.
(To~al Value: $9,290.40)
VALUE AT DATE
OF DEATH
$4,645.20
TOTAL (Also enter on line 1, Recapitulation) $ 4,645.20
(If mrn-e &pace is needed, insert additiOflal sheets of the same size)
REV-150' EX+ (6-98) ..
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Catherine K. Eppley
Include the proceeds of fitigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
FILE NUMBER
21-05-0269
[TEM
NUMBER DESCRIPTION
VALUE AT DATE
OF DEATH
1.
Sovereign Bank checking account No. 1691026328:
1,225.18
2.
Sovereign Bank Certificate of Deposit No. 1695333508:
1,063.34
3.
Engagement ring and wedding band:
181. 99
TOTAL (Also enter on line 5, Recapitulation) $ 2,470.51
(If more space is needed, insert additional sheets of the same size)
REV."O. EX+ <6-...
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
Catherine H. Eppley
FILE NUMBER
21-05-0269
If an asset vns made joint within one year of the decedent', date of death, It must be reported on Sehadule G.
SURVIVING JOINT TENANT(S) NAME
A. Robert M. Eppley
B.
C.
ADDRESS
175 W. Middlesex Drive
Carlisle, PA 17013
RELATIONSHIP TO DECEDENT
Surviving Spouse
JOINTLY-OWNED PROPERTY:
LETTER DP,TE DESCRIPTION OF PROPERlY %OF DATE OF DEATH
ITEM FQRJOINT "AOE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMilAR DATE OF DEATH DECO'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH CEED FOR JOINTLY-HELO REAL ESTATE. VAlUE OF ASSET INTEREST DECEDENT'S INTEREST
,. A. Sovereign Bank Certificate of 8,900.32 50% 4,450.16
2/28/8
Deposit No. 1695214146
TOTAL (Also enter on line 6, Recapitulation) $ 4,450.16
(If more space is needed, insert additional sheets of the same size)
REV-"'0 EX- (6-98*
COMMON\llJEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
Catherine H. Eppley
FILE NUMBER
21-05-0269
This schedule must be oompteted and filed if the answer to any of questions 1 through 4 on the reverse skle of the REV-1500 COVER SHEET is yes
DESCRIPTION OF PROPERTY
ITEMER INCLUDE THE ~E OF THE TRANSFEREE, THBRRELATIONSHlPTO oeceoeN'l" AHO DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBE THE DATE OF TIWlSFER. ATTACH A COPY Of THE DEED FOR REAl ESTATE VALUE OF ASSET INTEREST (IFAPPl.ICABLE) VALUE
,. Baltimore Life Insurance Policy, 2,109.84 100% 100% -0-
beneficiary: Robert M. Eppley
(surviving spouse) . Date of transfer:
March 11, 2005
TOTAL (Also enter on line 7 Recapitulation) $ -0-
(Ii more space is needed, insert additional sheets of the same size)
REV-1511 EX+ (12-99)
'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Catherine M. Eppley
FILE NUMBER
21-05-0269
Debts of deeedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1- Hoffman-Roth Funeral funeral
Home - expense $8,434.81
2. Westminster Cemetery - grave opening/closing fee 1,104.00
3. Church luncheon - to Carlisle First Church of God 100.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s) waived
Social Security Number(s)/EIN Number of Pe~onal Representative(s)
Street Address
City State _Zip
Year(s) Commission Paid:
2. Attorney Fees Snelbaker & BrenneDl3.n, P.C. 1,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00
Claimant Robert M. Eppley
175 w. Middlesex Dr1ve
Street Address
City Carlisle Stale~Zip 17013
Relationship of Claimant to Decedent surv1v1ng spouse
4. Probate Fees to Register of wills 71.00
5. Accountant's Fees, filing fees, miscellaneous costs (reserve) 500.00
6. T~
7. Advertise grant of letters testamentary:
a. Cumberland Law Journal 75.00
b. The Patriot News 219.18
8. Appraisal fee for jewelry to Line & Line 63.60
TOTAL (Also enter on line 9, Recapitulation) $ 15,067.59
(If more space is needed, insert additional sheets of the same size)
R'V-15138<'(9-00) ..
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
Catherine M. Eppley
FILE NUMBER
21-05-0269
ESTATE OF
NUMBER
I
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS ~ncJude outright spousal distributions, and transfers under
s.c. 911B (a) 1'.2',)
Robert M. Eppley, Jr.
63 Beagle Club Road
Carlisle, PA 17013
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
AMOUNT OR SHARE
OF ESTATE
Son
lnterest 1n real
estate (see Schedule A)
($4,645.20)
2.
Cynthia J. Bowermaster
55 Beagle Club Road
Carlisle, PA 17013
Daughter
Jewelry (see Schedule
E.3) ($181.99)
3.
Robert M. Eppley
175 W. Middlesex Drive
Carlisle, PA 17013
Surviving
Spouse
Residue of Estate
ENTER DOllAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH lB, 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
B CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS DN LINE 13 OF REV-1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
LAWOFFICE$
SNELSAKF R
BRENN,",l,' .M
Be SPARI,
LAST WILL AND TESTAMENT
OF
CATHEIUNE M. EPPLEY
I, CATHERINE M. EPPLEY, o[Middlesex Township, Cnmberland County,
Pelillsylvania, being o[ sound and disposing mind, memory and understanding, do hereby make,
publish and dcclare this as and for IllY Last Will and Testament, hereby revoking and making
void any and all wills by IlIC at any time heretofore IlIade.
I. I direct that all my debts and [uneral expenses be paid as soon as practical after my
death by my Executor hereinafter named.
I direct that all taxes that may be assessed as a consequence of my death shall be paid
from my residuary estate as part of the. expenses of the administration of my estate.
2. I give my engagement ring and wedding band to my daughter, CYNTHIA J.
\OWERMASTER.
3. I give all of my right, title and interest in and to the hunting canlp property owned by
me and located in Poller County, Pennsylvania to my son, ROBERT M. EPPLEY, JR.
4. All the rest, residue and remainder of my estate, real, personal and mixed, and
wheresoever the same may be situate, I give, devise and bequeath to my husband, ROBERT M.
EPPLEY, provided he shall survive me by a period of sixty (60) days.
5. In tlle event my said husband, ROBERT M. EPPLEY, shall predecease me or fail to
survive me by the aforesaid period o[sixty (60) days, then in such event, I give, devise and
bequeath all the rest, residue and remainder of my estate, real, personal and mixed, and
wheresoever the same may be situate in equal shares to my children, ROBERT M iPPLEY, JR.,
CYNTHIA J. BOWERMASTER and BRENDA C. lYPLEY.
If any o[my children aforementioned should predecease me,l direct that the sl'are such
deceased child would have received hereunder shal ;: given to his or her issue surviving me per
LAW 0; fl' ,~S
SNEl ."'1 F.:R.
8RL NE ~AN
r .P'RE
stirpes and if there should be no such issue, then such share shall be divided between my
surviving children aforementioned.
6. I hereby nominate, constitute and appoint my husband, ROBERT M. EPPLEY, as
Executor wlder this my Last Will and Testament. In the event he should predecease me or fail
to quali/)', I nominate, constitute and appoint my son, ROBERT M. EPPLEY, JR., as Executor
under this my Last Will and Testament.
I direct that no person serving as Executor hereunder shall be required to post bond to
secure the faithful performance of his duties in the Commonwealth of PCIU1sylvania or in any
other jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and
Testament written on Two (2) pages this 17''' day of March, 2003.
~rl!~'_i.m. ~4
Catherine M. Eppley I'
(SEAL)
Signed, sealed, published and declared by CATHERJNE M. EPPLEY, the Testatrix
'ove named, as and for her Last Will and Testament, in our presence, who. in her presence, at
her request, and in the presence of each other. have hereunto subscribed our names as attesting
witnesses.
J{~
(SEAL)
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(SEAL)
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V.W OFFICES
SNE'.BAKER.
BFlE:lINEM....N
6: :iPARE
COMMONWEALTH OF PENNSYLVANIA)
SS.
COUNTY
OF CUMBERLAND
We, CATHERINE M. EPPLEY, KErnl O. BRENNEMAN, ESQUIRE and JANE J,
COONEY, 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 Teslatrix signed and executed the instrument as her Last Will and Testament 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 Qf the witnesses, in the presence amI hearing of the Testatrix,
.gned the Will as witness and that tu the best of his or her knowledge the Testatrix was at that
Hue eighteen years of age or older, oJ sound mind and under no constraint or undue influence.
o~ /;1, ~~ tJ~
Testatrix
r{fJ?~
Witness
~~
Subscribed, sworn to and acknowledged before lIle by CATHERINE M. EPPLEY, Testatrix, and
subscribed and sworn to befure me by KEITH 0, BRENNEMAN, ESQUIRE and JANE J.
COONEY, witnesses, this 17'" day of March, 2i1r'
L;( ~/]
Notary Pub .
UotarialSeal
susan L Zych. No\8f1 Publ\O
M9Chanic:;bUr~ Boro, cum~~~
My Comr.'l\$c.on EltP1rell",,"Y' .
t.;,~;;;;:-. "'l;.:'..:~(-cm~f~DtMt!WT..ee.
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Inventory of the real and personal estate of
CATHERINE K. EPPLEY
deceased
1. REAL ESTATE.
A. Undivided one-half interest as tenant in common of that
certain parcel or tract of land consisting of one (1)
acre located in Stewardson Township, Potter County,
more fully described in Potter County Deed (Total Value: $9,290.40)
$4,645. 20
TOTAL APPRAISED VALUE, REAL ESTATE:
$4,645. 20
II. PERSONALTY .
A. Sovereign Bank check account No. 1691026328
$1,225.18
B. Sovereign Bank Certificate of Deposit No. 1695333508
1,063.34
c. Engagement ring and wedding band
Total:
TOTAL APPRAISED VALUE, PERSONALTY:
181.99
2,470.51
2,470. 51
TOTAL APPRAISED VALUE, ALL PROPERTY:
$7,115. 71
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
}
55:
Robert M. Eppley. Jr.
bein9 duly sworn accordin9 to law, deposes and says that he is the
Executor of the Estate of Catherine M. Eppley
late of _.__..Mi"!!~"-~~_J:QWIlship ---.-. , Cumberland County, Pa., deceased and that the
within is an inventory made by Rohert M. Eppley, Jr. ., the said Executor
of the entire estate of said decedent, consistin9 of all the personal property and real estate, except real estate outside
the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value
as of the date of decedent's death.
sworn
a~ subscribed before me,
~~
' 2005
;c..L HOFPE 1\j~l'L...V'''''.",lf Ix:
Notanal Seal
Mechanicsbu;g Bora. Cumberland County
My Comm~ion Expires Nov. 24. 2007
Member. Penno:;ylvania Association Of Notaries
/}7
Robert M. Eppley, Jr
63 Beagle Cluh Road
Carlisle, PA 17013
Address
11
March
2005
Date of Death
Doy
Month
Y.ar
INSTRUCTIONS
I. An inventory must be filed within three months after appointment of personal representative.
2. A supplement inventory must be filed within thirty days of discovery of additional assets.
3. Additional sheets may be attached as to personalty or realty
4. See Article IV, Fiduciaries Act of /949.
COI'vIMONWEAL TH Ot: Pt::.NI''i0 'i i...\I.ri.,~IA
Notanal Seal
Susan L. Malrazi. Notary Public
Mechanicsburg Born. Cumberland County
My Commission Expires Nov. 24, 2007
Member, PennsylvanIa Association Of Notaries
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