HomeMy WebLinkAbout02-01-06 (2)
REV-150DEX (6.00)
REV-1500
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21 05
0690
COUNTY CODE YEAR
NUMBER
I-
Z
W
C
W
U
LU
C
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) i SOCIAL SECURITY NUMBER
OPPEL, Howard M. , 208-22-2408
DATE OF DEATH (MM-DD_YEAR)u !DATE O,,'BIRT-H(rviM:OO-YEARj-- -- _1_ THIS RETURN MUST BE FILED IN DUPLICATE WITH~H~
~1~~:~~~BLE)SURVIViN-GSf'OUSE'S NAME(LAST, t~:~,~~~1~DDLElNiTIAW--------'-'----IISOCIAL SEC~~~~~B~~ O! ~I~~______
n/a
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4:
o 1, Original Return
o 4. Limited Estate
o 6, Decedent Died Testate (Allach copy of Will)
o 9. Litigation Proceeds Received
o 3, Remainder Return (dale of death prior to 12-13-82)
o 5, Federal Estate Tax Return Required
o 8, Total Number of Safe Deposit Boxes
o 11. Election to tax under See, 9113(A) (Allach Sch 0)
o 2, Supplementat Return
o 4a, Future Interest Compromise (date of death aller 12-12-82)
o 7. Decedent Maintained a Living Trust (Attach copy of Trust)
o 10, Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
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THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME
Richard L. Placey
FIRM NAME(lI'Appl'cable)-----.
Placey & Wright
..fELEPHoNE-NUrvfBER-----~--- ---------. -
(717) 236-9577
COMPLETE MAILING ADDRESS
3631 North Front Street
Harrisburg, PA 17110-1533
- _.._---_._.__._--_._--~
0.00 ,
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2) 100,786.08
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 0.00
4, Mortgages & Notes Receivable (Schedule D) (4) 0.00
5, Cash, Bank Deposits & Miscellaneous Personal Property (5) 406,342.97 -:.
-
Z (Schedule E) ~..
, .
0 6, Jointly Owned Property (Schedule F) (6) 0.00
~ o Separate Billing Requested
...J (7) 115,079.12
:::> 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
I- (Schedule G or L)
a.. 622,208.17
<( 8, Total Gross Assets (total Lines 1-7) (8)
U (9) 34,378.95
W 9, Funeral Expenses & Administrative Costs (Schedule H)
0:: (10) 570.25
10, Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11, Total Deductions (total Lines 9 & 10) (11) 34,949.20
12. Net Value of Estate (Line 8 minus Line 11) (12) 0.00
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been (13) 587 ,258.97
made (Schedule J)
14, Net Value Subject to Tax (Line 12 minus Line 13) (14) 587,258.97
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
Z 15, Amount of Line 14 taxable at the spousal tax
0 rate. or transfers under Sec, 9116 (a)(1.2) x .0 (15) 0.00
~ 587,258.97 x .045 26,426.65
~ 16. Amount of Line 14 taxable at lineal rate (16)
:::>
a.. 17. Amount of Line 14 taxable at sibling rate x ,12 (17) 0.00
:E
0 18. Amount of Line 14 taxable at collateral rate x ,15 (18) 0.00
U
>< 19. Tax Due (19) 26,426.65
~ o .~:I:(~~:I::l~~::II:aTl~~~;lII~I...l:1f~~I'II::lwl
20.
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
Rt.
Decedent's Complete Address:
STREET ADDRESS
'uJ4~S-,E:noJC1J,)rivE:L ---- - -,.-- -
- ___ ____m__ _. .___.___ _____ ____,..___ _..___....____._.___. --..-' ____n__
I ZIP
17025
--..------------.-----.------- ~-r-
CITY E I . . --- STATE -
no a PA
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
26,426.65
0.00
19,000.00
--_..---_..--
__'LQOO~_Q-
Total Credits ( A + B + C ) (2)
20,000.00
3. InteresUPenalty if applicable
D. Interest
E. Penalty
0.00
___..._..___.n._____...____ --
0.00
TotallnteresUPenalty ( 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)
0.00
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.
(5A)
6,426.65
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
6,426.65
0.00
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
t. b f" d' t' ? rXJ
con alns a ene IClary eSlgna Ion. ........................................................................................................................ ~
No
[i]
[i]
W
!Xl
~
~
o
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 penallies of perjury, I declare thai 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.
DATE
02/01/06
SIGN;1T, UR OF PERSON RESPONSIBLE F?R r-)N1, RETURN
~~pr7. ~
ADDR S
Frederick M. Op~el. xecutor O.:p,I,aGey'&'.~~ri ht, '31 North Front Street, Harrisburg, PA 17110-1533
SIGNATURE OF P.REPARE OTHER A REPRESENTAT~ . DATE
. ;' ,/ " // . "7, 02/01/06
'--/ .. ./ ' .-....-".., , ,---,-
y, Esquire, Placey & Wright, 363~arriSbUrg, PA 17110-1533
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 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 if
tile 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. 99116(1.2) [72 P.S. 99116(a)(1)].
Tile 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 an
individual who has at least one parent in common with the decedent,whet~e_r by~lood or adoption...
",.,
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REV-1503 EX+ (6-98) "
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'WtJ
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
HOWARD M. OPPEL
FILE NUMBER
21-05-0690
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
Great West Lifeco First Preferred Series E, 149 shares valued @ $22.30/share
VALUE AT DATE
OF DEATH
3,322.70
2.
Great West Lifeco First Preferred Series F, 48 shares valued @ $21.40/share
1,027.20
96,436.18
3.
American Express Mutual Fund Account 011521868833002
TOTAL (Also enter on line 2, Recapitulation) $
100,786.08
(If more space is needed, insert additional sheets of the same size)
Page 1 of 1
Placey & Wright
From: Marc.Moonin@opco.com
Sent: Monday, October 24, 2005 6:19 AM
To: pwlaw@epix.net
Subject: Estate of Howard M. Oppel
Holly, these are market values as of date of death, May 7, 2005:
Great West Lifeco First Preferred Series E 149 shares at $22.30 Total $3,322.70
Great West Lifeco First Preferred Series F
48 shares at $21.40 Total $1,027.20
Total Value of Above $4,349.90
If you would prefer this on Oppenheimer letterhead, just send emai/. Thank you. Marc
For more information about Oppenheimer's products and services,
visit our website at <http://www.opco.com> http://www.opco.com.
This communication is for informational purposes only and nothing
herein should be construed as a solicitation, recommendation or
an offer to buy or sell any securities or product. The information
contained herein has been obtained from sources believed to be
reliable but we do not guarantee accuracy or completeness.
Oppenheimer & Co. Inc and its affiliated companies, their officers,
directors and employees may have a position in or, make a market
in any securities mentioned above and, may act as an investment
banker or advisor to such companies. Client account information
or transaction details do not supersede mailed confirmations or
account statements which are the only official records containing
this infom1ation. As a matter of policy, orders are not accepted
via e-mail or voice mail and no responsibility shall accrue
relating to any orders placed in this manner. If this communication
has been received in error, please delete or destroy immediately.
10/27/2005
I~Cf_.~!L~~j~) ~L. y~
ti ,'41.J...L;...,;.,:,tJ':t
~l"'lt:. r;: .L r _'~-1! 'i t:..,h,i "';.r:.. =,=,
;- ~:,::rL._ J'I'
Thank you for Y'::lUT recent inquiry regarding HOWARD M OPPEL'$ accounts. The3e arC the value;: of th~ l1<:CClLnts
as nf05iOi/2005. At the end of this letter, you will find a list of beneficiaries shown in om' initi~1 review cfthe
deceased's accounts, Pl!;!a~,e p7."lJ1tlde our office with an)' contact infQIDmtion you may ha"e, incJuding but not lim!1ed
t.o c.amplet:: names, aodrE;8Scs, telephone numbers ilnd rdationship~ to the dece;l.sed for ltfl)' benefic-lary or ,11lin,,1IIt
idemificcl on the decmsed's accounts.
IMPORTANT REMINDEH:
Tn accordance \vith various regulatory agencies, Ameriprise Fiml.l1cial Service:; will r.cmtinuc to mail
monthly/quart~rly stl1to::mentr. foc the deceas'ild to the deceased';; address ofn:cord. The only iudi\'iduO!.~(ri) grali.ted
a..1t]J.or;c7,ation 1.(> change:: th~ addre1JS of the de(;~a~ed and thus. redirect the mailing address of fhE: z!.aternel1~, i~ t1-tc
EXi,r;mor(s) of the Estate oft-he deceased,
Account Inform:ttion
!\-.{mual Fund~
[\,;;count Nurnbel'
01152186883 :; 002
Annuitles - PQllt 1985
ACCOUl)t N\ul1~t;,~
93001602186.'5004
93001.G021873 004
93001630302 4 004
93~'Z..81C..()-Q.g
A'nnm les - 0111.1985
A.ccount NUIn9S\:
930<J1602186 5 OM
9J001602187 3 OM
930016303024004
930Ql66787C1 (i 004
O~ill~eq:hjp
Individual- TOD
QIDle!"ship
Individual
Truh'idurd
Ind1vidual
I9talValue
$96436.18
Lof shares
.21,702.003
Asset 'iigJJKl'er Sh1!L~
4.440 )
~
1ma] V~lue
$28934.52
$28934.52
$29269.07
$2i941.01
# ofshsre.s.
ltsset Vaiuebr Share
The clap;; of death values provided are for estate tax purpQS~~, and nre not values to be p;l.1d. Acco1.:.T1,ts may roe wl:jtGt
to market fluctuation as governed by each product. Please note that the values illdicared for any Life Ins\Jjan~e
p,odu,r{s} Teflcct the gTO;;~ death. benefitst date of death, not the cash value. Values for any proprietary lnm.uol
funes :ncluJe: a;:cmed d~vicic1'lds ns applicable,
Ac-,:oullt Disposition
j>...:.coun.t di~posjtiofl is ba~cd on ho.v an account is owned (the olh'nership type), The following Jdonn:.u.ioll will h,~j.p
~.)U understand tLl; pH";;c;~S ~bt will be used te .settle th~ a~co;;mts.
})i~positjrm for Im)j,,;dLlal- TOD ownership
':..ipon tlw dcat.l-[ ofthe: o....'l1er, ail accounTS rcgJ5tered as indiy;dual-1rans:l:er on death pass to the nan~d ben",,:rr.i311C;:,
U::'; :!. :;/ L~J::l~1 1 b: :'M1_
,"1 /~'::;1 4an:?
tJ.~,,'1E.:F,' I CAr-1 E><F!~~E!~~;;:':;
~;:'i:.:,f~E- 02
Ben;eiidllry Inform:a tion
'w'l'; have the following bcn~.fir;lnri~5 on re1;:l;>rd for the deceased'~ aCCOUT.ts,
A~c(>lmt Numi),m 01152186883:' 002
Der.igrilttilJ:n:
P-RIMARY BCNEFICL\RY
FRE.D~R!CK M OPPEL, SUN, ..<L'\ID
CA.ROL A SEBASTIAN, DAUGHTER 100%
bQUALL:{ PER STIRPES
ACfouni Numl:ter: 9~;JCl16G2 i ~6 5004
Desigo<l n(l.!J.;
PRDVIARY BE:-.rEFICL\RY
FREDET{lCK M OPPEL, SON, AJ'ID CAROL A SEBASTIAN. DAUGHTER 100%
EqUALLY, PER STIRPES
.<\.l~count Number: 930,);.60218'7 ~ OM.
Designation:
PRJi\.:LA.RY BENEFIC1ARY
FREDERICK M OPPEL, SON, AND C6.ROL A SEBASTIAN, DA VGHTER 100%,
EQUALD', PER STIRPES
Account Number: 9300 16303C2 4 004
l>t~signation:
~RrM:ARY BEKEF! CUI.R Y
FREDERICK IVl OPPEL., SON. AND Cp..ROL A SEBASTL.l"N, DAUGHTER 100%
EqJALLY, PER STIRPES
Account Ni.lmoer: 930016678706004
De~ign.llti[Jn:
PRIJ\-1AR.1r BEl'JEFICIJ.,RY
FREDERlCK 1,"1 OP?EL, SON. A1'-i'D CAROL A SEBASTIJ\.N, DAUGHTER 10;)%
EQl'....JLY, PER STIRJ'ES
REV-1508 EX + (6-98) r:
J>~i?~
'4~~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISe.
PERSONAL PROPERTY
ESTATE OF
HOWARD M. OPPEL
FILE NUMBER
21-05-0690
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1. PNC Bank Certificate of Deposit #31100181053 (Principal-$3,581.87; Interest-$5.78)
2. PNC Bank Certificate of Deposit #31200221123 (Principal-$18,344.35; Interest-$15.53)
3. PNC Bank Checking Account #5140114811 (Principal-$8,352.09; Interest-$.78)
3,587.65
18,359.88
8,352.87
4. Sovereign Bank Checking Account #0921709048 (Principal-$30,560.87; Interest-$6.67)
5. Sovereign Bank Savings Account #0924029192 (Principal-$1,879.52; Interest-$1.21)
6. Sovereign Bank Certificate of Deposit #0925157406 (Principal-$13,425.54; Interest-$61.02)
7. Sovereign Bank Certificate of Deposit #0925158115 (Principal-$53,356.91; Interest-$13.69)
8. Sovereign Bank Certificate of Deposit #0925158313 (Principal-$24,578.21; Interest-$11.09)
30,567.54
1,880.73
13,486.56
9. Jefferson Pilot Financial Annuity 007544941 on decedent's deceased spollse
53,370.60
24,589.30
91,747.55
10. MetLife Annuity A2050097 on decedent's deceased spouse
81,417.99
11. MetLife Annuity A2048872 on decedent's deceased spouse
78,982.30
12. Miscellaneous Personal Effects
(See bank letters, Jefferson Pilot letter/check stub and MetLife letter attached)
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
406,342.97
'::E:f='-2C-'-- ~';~:D~I
1 ~~. .1 ":'
J. " --,...:'
:-"ljCEFlt.j[
41~:.: '(C'::'~ ':;~~)b
r'. Ul. Ul
o PNCBAl\K
Sept€:n:.bcr 28,2005
Richard L. Placey
3631 North Front Street
Han'isburg, PA 17110.)533
RE; EstMe of Howard M. Oppel, deceased
SSN: 208-22-2408
DOD: 5/7/2005
Dear Me. Placey:
In response 10 your request ft.'r Date of Death balallces for the C!lstomer noted above, our
records shew the following;
Certificates of Deposit
ACl:;OUnl #3110018J053
Established 03/09COOO
HOWARD M OPPE.L
DOn bahnce~ $3,58] .87 + $5.78 accrued interest
Al,;count #31200221123
Established !.1/ 15/200 "
HOWARD M OPPEL
nOD balance; $ J 8344.35 + $15.53 accrued interest
Checking Account
Account #5 140 I J 48] ;
E<;ta.blished 07/01/1970
HO'NARD M OPPEL
ooD balance; $8,352.09 + $.78 accrued interest
Piea3e n.ote that thIs office only provides date of death balances for deposit accounts
(1R.!\s, CDs, Checking and Savings accounts). We do not process any fin:\lnclal
transactions Or provide statements. If you need assistance with any of these: hen\s,
please call1-S88-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch
(,ffi\~e.
Sincere!),
(5i1JC}1((l~(L LLL(ljL&>~
Rachclk W~]]s
1-800- 762-17i5
P7..PFSC..04-F
500 r;ISI Ave.
Vlosr.urgh PA 15219
:\1embcr ?DIC
T[iTf.-I._ 01
Sovereign Bank
ESTATE OF
SOCIAL SECURITY #:
DATE OF DEATH:
Howard M Oppel
208-22-2408
May 7, 2005
Account #: 0921709048 Type: Checking
In the name of: Howard M Oppel or Hilda M Oppel
Date of Death Balance: $30,560.87
Int.(YTD) from 1/1/2005 to 4/20/2005
Accrued interest to date of death: $6.67
Other Info:
Open date: 9/3/1996
$40.63
Account #: 0924029192 Type: Savings
In the name of: Howard M Oppel or Hilda M Oppel
Date of Death Balance: $1,879.52
Int.(YTD) from 1/1/2005 to 4/20/2005
Accrued interest to date of death: $1.21
Other Info:
Open date: 9/3/1996
$1.99
Account #: 0925157406 Type: CD
In the name of: Howard M Oppel or Hilda M Oppel
Date of Death Balance: $13,425.54
Int.(YTD) from 1/1/2005 to 2/28/2005
Accrued interest to date of death: $61.02
Other Info:
Open date: 2/25/2000
$155.67
Account #: 0925158115 Type: CD
In the name of: Howard M Oppel or Hilda M Oppel
Date of Death Balance: $53,356.91
Int.(YTD) from 1/1/2005 to 4/30/2005
Accrued interest to date of death: $13.69
Other Info:
Open date: 6/9/1989
$182.04
Account #: 0925158313 Type: CD
In the name of: Howard M Oppel or Hilda M Oppel
Date of Death Balance: $24,578.21
Int.(YTD) from 1/1/2005 to 4/30/2005
Accrued interest to date of death: $11.09
Other Info:
Open date: 3/20/1986
$147.32
Page 1 of 1
Ui
JEFFERSON PILOT
Jefferson Pilot Financial
PO Box 21008
Greensboro, NC 27420
August9,2005
336 691 3000
RICHARD L PLACEY
PLACEY & WRIGHT
ATTORNEYS AT LAW
3631 NORTH FRONT STREET
HARRISBURG, PA 17110-1533
RE: Hilda M. Oppel
Jefferson Pilot Financial Insurance Company,
Contract/Policy Number 0007544941
Claim Number 461185
Dear Mr. Placey:
Thank you for returning the requirements necessary to review this claim. We are pleased to
advise that payment of benefits has been processed.
The gain to be reported to the IRS is $31,747.55. This gain will be reported to the Internal
Revenue Service as taxable income for the tax year 2005.
Enclosed is our check for the approved benefits. Details of our payment are located on the check.
Thank you for the opportunity to be of service. If you have any questions, please contact us in
writing or call toll free (800) 487-1485, ext. 8584.
Sincerely,
~~
Sandra S. Barnes
Claims Examiner
Greensboro Claims Department
Ene.
'4326A' IC40010083
POLICY NO: 0007544941 CLAIM NO: 0461185
AUG 09, 2005 0000719199
INSURED: HILDA M OPPEL
DEATH CLAIM
DEATH BENEFIT
91,747.55
IF YOU HAVE ANY QUESTIONS CONCERNING THIS CLAIM, PLEASE CALL
US TOLL FREE 1-800-487-1485, EXTENSION 4882
ESTATE OF HOWARD M. OPPEL
FREDERICK M. OPPEL, EXECUTOR
3631 N. FRONT STREET
HARRISBURG PA 17110-1533
JEFFERSON PILOT FINANCIAL INSURANCE COMPANY
4326A DETACH CHECK HERE
*******$91,747.55
AMOUNT OF CHECK
0701
'J
nJ! } U ' .~ ( ~i:~ \it.I)! iJ~~;L.!;N[J nN!~!J 1 ';! ~S
~HX hU, b>A~1(43Ul
(', r.ll
MetLife
ri:ll~L!ary n :::OOr)
CS'TATE or HOWAJ.\.D tvf OPPEL
.\ 1'1.\1: HOLLY
.~6311\J FRUi\;T STREET
HAfU~[SBURG, PA 17110
RE: Cmltnlcr Numh~c A2050097 and A21148872
D(;'!;tf Sir or Ma;brne:
Thank you ibryour reGtlit mquiry regarding the hJ.storical aCCOU:1t value oflhe ;mnully I..'ontr:'lds
r.;-Jel'enced above. As. orMa)' 7, 2005, the aCGount valu.es were as follows:
.-\2050097
$8 LA17 .99
A~!04g872
$78,982.30
Thank YOll again for the opportunity to serve yom' investment needs. \Ve appr,~ciaf.e youl'bw;mess.
If YO\..l have allY q\lt~stions eoncerni.1g the above.,. or your contract in geEc"l'al, p!~~se cc111 an AJ'-;:Jui;:y
P0licy Str\'ice Representatiw~ at (800) 284-4536. Our staff will gladly assist Yl.'lll between thc' :10LUs
of7:30 a.m. and 5:30 p.m., Central Time, Monday thrcugh Thunlday, and from 7:30 arn..mtil 5:00
p.m., Friday.
Si11cerely~
,.......""\
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Annuity Poi.icy Servic.e Department
~.~__~~~f!: l~\ves\'or$,.'~~~.~.r.?,n,~.~,,~ar'ltpQny Ii. ~=~~~=,.~~v6stor:s lna.ur.~.r~~~,.~~~.~any gf ~~~~~~.r~~.ll MctLi~!.:~.~~~!~rll U:')A t!:':~~~~:-~ 5omp~n.y:_..._.._~
P.~~6 $imd.AI'.CCrre5l'ol>den.c....1<'.', .... F.,,' !.lCP't)~. Mull On/.'1""1 S("." '.
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MetLife
August 31, 2005
Fred M Oppel
441 North Enola Dr
Enola, PA 17025
RE: Contract Number: A2050097 and A2048872
Dear Mr. Oppel:
Thank you for your recent request for the above named contract. . Our records
indicate that the Primary Beneficiary was changed to Howard W Oppel. I have
enclosed a copy of the confirmation sent to Howard Oppel on August 1, 2003.
Please complete the enclosed Policy Claims Settlement forms with the Estate of
Howard Oppel as beneficiary, with Estate's information for each of the above
named contracts. .
Thank you again for the opportunity to serve your investment needs. We appreciate
your business. If you have any questions concerning the above, or your contract in
general, please call an Annuity Policy Service Representative at (800) 284-4536.
Our staff will gladly assist you between the hours of 7:30 a.m. and 5:30 p.m.,
Central Time, Monday through Thursday, and from 7:30 a.m. until 5:00 p.m.,
Friday.
Sincerely,
'--~'\Q~~ ~\\ \'\~w:J
Stephanie Hughes . \~
Annuity Policy Service Department
\ \\\~\D5
~Iease Send /.\/1 ':orrespondence To:
.)
__._.MetLjf.,_I~esto...:,-,nsu~~c",..~~P_~Y "_iVlet-':ii_e-'':l..,.,stor~-''':lJrance C':~!,<lnY_<lf Calii'ornia ~~etLife lnvestors .~.~~_insuranc",. Company
For Express JViail Cpniy:
/\/"7.';tuNn 'jIJI!8
Ph: dOO 3.13 3Li96
/"/8Si i~)f;.') ,\/'\oin~\
f~
REV-1510 EX+ (6-98) \,:,
.Sb~i'9-
~g
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISe. NON-PROBATE PROPERTY
ESTATE OF
HOWARD M. OPPEL
FILE NUMBER
21-05-0690
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV.1500 COVER SHEET is yes,
DESCRIPTION OF PROPERTY
ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER ATTACH A COPY OF THE DEED FOR REAL ESTATE, VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1, American Express Annuity Account Nos, 930016021865004,
930016021873004,930016303024004 and 930016678706004,
Beneficiaries in equal shares to Frederick M. Oppel, son, and Carol A. 115,079,20 100 115,079,12
Sebastian, daughter. Transferred on May 7, 2005,
(See letter attached)
TOTAL (Also enter on line 7 Recapitulation) $ 115,079,12
(If more space is needed, insert additional sheets of the same size)
~~!~b!~~~~ .L~:4~
/l /44.L 4::IU:::
Ar'.'lc.~i 1 CI~1'i U'::f-'f.::c.'=,'=,
;'-'!-',;"c uc.'
Thank you for YOU!: recent inquiry regarding HOW AFJ) M OPFEL'~ accounts. These arc th~ values of the llCc;(I1::.r1ts
as Df 05107/2005. At the e.nd Ol this letter, YOli will find a list of beneficiaries shown in OU!. initial review of the
deceased's acctlltl1ts, PJ~a~r p;:,(wide our office with im}' contact infomlation you may hlwe, including bllt not UJnm,:d
(0 c.omplet~ names:. addn:;85c5, telephone numbers and relationship!': to the dece;lsed for It!iY bene.tielal)' or dain,ant
idemificd on the deceased's a.ccounts,
IMPORTANT .REM[NDER:
In accordance with various regulatory agencies, Ameriprise Fltl!l.ncial Services will cCHltinuc to mail
monthly/quarterly :)lnt~1t1et1t[, for the deceas':1d to the deceased'" address ofrecoro. The only individ\lOll([,) gnmtcd
tll1thori.:r.ation to chauge th:: addre(;s of the dee~a~ed and thus. redirect the mailing i'iddre~s Clf fhE: ztatcmeIJU;, i~ t1-)c
EXI;CLlDJr(s) of the Estate of the deceased.
Account Information
""'!muaJ. Fund!:
f7.c-;.ount Number
01152186&833002
Annuities - pq!;t 1985
ACCOUI)t N~imhJ;,{
930016021865004
930016021873004
93001630302 4 004
930n 1667870 6 004
Mutual Funds
~1.IDLN\.lm.be~
0115218 ~.. 02
Annuities - Post 1985
Account NLUI1~
9'30016021865004
93001602387:' 004
930016303024004
930Ql667&70 G 004,
O~.w..tm:hjr
lndividual - TOD
O.'1Jle!'ship
Individual
IndIvidual
Individual
Individual
I9tal Value
___$96436.18
LOf shares
21,702.003
Asset 'irab\': Per Sh?-.L~
4.440
",
Total Value
$28934,52
528934.52
$29269.07
327941-01
,,f\.sset Valuey>er Share
The da,~ eath values provided are for estate tiL" purpose~. and are n values to be pald. Account. may be mbj~ct
tel market :t1ur.:lua 1 ~ h ' each roduct. P ., e values indicated for any Life Ins\J1,m.;:e
pyoduc.: r:( 5) reflect the grosli dc~th benefit at date of death, not the cash valuc. Values for a11Y pJOprict:lry InlJI.Uil I
funds induue: a;:cmed divicic'nds 1I~ applicable,
Ac..lOun1 Disposition
i'..;.l~OU1').t dir-positiOfl is based on how an account is owned (the ow)J.er~hip type), The followixl.g idol1l'JatjOll ,,:ill h,~lp
~.)u understand th: prot.:e~s that will be used te gettle tht tl,;,cou,l1ts.
TJisposition for Imlh'ldllal - Ton ownership
"ejpon the death ofthf: owner, all aCCOUlJIS registered as individual-transfer on death pass to the naiw:d bem~f'ci3ji8.<..
U:::l/ :t :;/ ~~J:~jt':f ~~ b: :11
/1 .i(~ 414dUl:::
{j,Mt=.k 1 (..:Af"1 1::.></-1f..:~i:. ':::;1.:;
f-'!~'.f;1:.: 11:.:'
Benei".tdllry Inf'orm;.\tion
WI!: have the following bCli::-ficim1f.lS OD rc".or(1 for the deceased'::; acroUI'.ts.
A{~C(l\l.!1t NUUlher; 01152186883:' 002
Desigl'J:.tion:
PRIMARY BENEFICIARY
FREDERlCK Iv1 OPPEL, SON. AND
CAROL A SEBASTIAN, DAUGHTER 100%
EQUALLY. FER STIRPES
Account Number: 930[1160211:165004
nesigmltiO.lJ.;
VRTI'vlAR Y B E~EFICLi\RY
FREDERICK M OPPEL, SON, .AJ"m C;\lWL A SEBASTIAN, DAUGHTER 1.00%
EqUALLY, PE:R STIRPES
Account Number: 9~ OJ 1602137 3 ODJ.
Dl:siil:lnation~
PRIM.ARY BENEFICIARY
FREDERICK M OPPEL, .sON, AND C.AROL A SEBASTIAN, DAFGHTER 10m'"
EQUALLY, PER STIRPES
Account Number: 93001630:\024004
Designation:
PRlli~ARY BEKEF1CLA..RY
FREDERICK M OnUI-, SON, AND CA~ROL A SEBASTIAN, DAUGHTER 100%
EQU.ALLY, PER STIRPES
Am;ll.lntNumber: 930016673706 O[)4
De~ilil1;1lti1Jn:
PKTMAlfr BENEFICIARY
FR.EDERiCK M OPPEL, SON. AND CAROL A SEBASn.A..N, DAUGHTER 100%
EQVALLY, PER STIRPES
REV-1511 EX+ (12-99) _
~~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
HOWARD M. OPPEL
FILE NUMBER
21-05-0690
Debts of decedent must be reported on Schedule 1.
ITEM
NUMBER
A.
AMOUNT
B.
1.
4.
5.
6.
7.
8.
9.
10.
DESCRIPTION
1.
FUNERAL EXPENSES:
Sullivan Funeral Home
9,477.00
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
0.00
Name of Personal Representative(s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City
. State
Zip
Year(s) Commission Paid:
2.
Attorney Fees
19,350.00
3.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
0.00
Claimant
Street Address
City
State
_Zip
Relationship of Claimant to Decedent
Probate Fees
364.00
Accountant's Fees
0.00
Tax Return Preparer's Fees
0.00
Cumberland County Register of Wills - short certificates
Patriot-News Company - estate advertising
Cumberland Law Journal - estate advertising
Reserve for future costs, taxes and expenses
12.00
100.95
75.00
5,000.00
34,378.95
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX+ (12-03)
.
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
HOWARD M. OPPEL
FILE NUMBER
21-05-0690
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
Metro Med Services - debt of decedent
188.50
2.
Corncast - debt of decedent
45.19
3.
East Pennsboro Ambulance Service, Inc. - debt of decedent
76.00
4.
HealthSouth Rehabilitation Hospital - debt of decedent
27.56
5.
Messiah Village - debt of decedent
233.00
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
570.25
REV.1513 EX+ (9.00)
\'.
JJjil;j'~
'~i$
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
HOWARD M. OPPEL
FILE NUMBER
21-05-0690
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2))
1. Frederick M. Oppel, 441 North Enola Drive, Eno/a, PA 17025 Son One-Half Resid
2. Carol Ann Sebastian, 132 Calle La Montana, Moraga, CA 94556 Daughter One-Half Resid
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
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00
ue
ue
(If more space is needed, insert additional sheets of the same size)
LAST WILL AND TESTAMENT
/'
OF
HOWARD M. OPPEL
I, HOWARD M. OPPEL, now of East Pennsboro Township, Cumberland County,
Pennsylvania, do hereby declare this to be my Last Will and Testament and hereby revoke all
prior Wills and Codicils made by me.
ITEM I. I direct that all of my just debts and funeral expenses, including the cost
of my gravemarker, if any, shall be paid from my residuary estate as soon as practical after my
decease as a part of the administrative expenses of my estate.
ITEM II. I give and devise all of my estate of every nature and wherever situate
to my wife, HILDA M. OPPEL, provided she survives me by thirty (30) days.
ITEM III. Should my wife, HILDA M. OPPEL, predecease me or die on or
before the thirtieth (30th) day following my death, I then give and devise all of my estate of
every nature and wherever situate in equal shares, share and share alike, to my children,
FREDERlCK M. OPPEL and CAROL ANN SEBASTIAN, or their issue, per stirpes. Should
either of my children predecease me without issue surviving, I give such deceased child's share
to my other child, or their issue, per stirpes.
ITEM IV. If any income or principal shall be payable to any person who shall be
under the age of twenty-one (21) or who shall be incapacitated for any reason, my personal
representative, as trustee, shall hold such income and principal for such beneficiary until the age
;~~~ O#~
Howard M. Oppel
of twenty-one (21) or during incapacity and shall be entitled to apply such income and principal
to the health, maintenance, support and education of such person without the appointment of any
guardian or committee or any authority of court, and shall be entitled to make direct application
hereunder or to make application by payment thereof to the parent or other person in charge of
such person, or to his or her guardian or to a custodian under the Uniform Transfers to Minors
Act, or to the person. Any remaining income and principal to which such person shall be
entitled shall be paid and distributed to such person upon attaining age twenty-one (21) or
termination of incapacity.
ITEM V. I appoint my son, FREDERICK M. OPPEL, Executor of this my Last
Will and Testament. Should he fail to qualify or cease to act in such capacity, I then appoint my
daughter, CAROL ANN SEBASTIAN, Contingent Executrix of this my Last Will and
Testament. No bond shall be required by my personal representative in any jurisdiction.
ITEM VI. In addition to the powers given by law to my personal representa-
tive( s) and trustee( s) [hereinafter fiduciaries] in the administration of my estate and of any
trust(s) created herein, they shall have the following discretionary powers applicable to all real
and personal property held by them, including property held for minors, effective without court
order until actual distribution.
A. To retain any property owned by me at my death and to invest any funds held
by them in any stocks, bonds, notes or other securities or property, real or personal, including
common trust funds, mutual funds and money market deposit accounts operated or offered by
my corporate trustee, if any, or any affiliate of it.
?lM/"~dfrl .~JZ
Howard M. Oppel
2
B. To sell or otherwise dispose of any property, real or personal, at any time
forming a part of my estate or the trust estate, for cash or upon credit, in such manner and on
such terms as they see fit, and no one dealing with the fiduciaries shall be bound to see to the
application of any monies paid.
C. To manage, operate, repair, improve, mortgage or lease for any term [even if
beyond the duration of the trust(s)] any real estate at any time held or owned by them as
fiduciaries.
D. To hold investments in the name of a nominee and exercise and dispose of
warrants.
E. To engage in litigation and compromise, arbitrate or abandon claims and
property.
F. To conduct any business in which I am engaged or in which I have an interest
at the time of my death for such period as the fiduciaries deem advisable, with the power to
borrow money and to pledge the assets of the business and to do all other acts which I, in my
lifetime, could have done, or to delegate such powers to a partner, manager or employee without
liability for any loss occurring therein.
G. To allocate items of receipt or disbursement between principal and income as
the fiduciaries deem equitable regardless of the character given such items by law; to distribute
in cash or kind or partly in each at valuations fixed by the fiduciaries.
H. To borrow money, including the right to borrow from any corporate trustee, if
any, and to mortgage or pledge as security or to hold its own stock if a corporate trustee.
?I~/~Ji~~~.~?
Howard M. Oppel
3
I. To join in any merger, reorganization, voting trust plan or other concerted
action of security holders, and to delegate discretionary duties with respect thereto.
J. Should the principal of any trust herein provided for be or become too small in
trustee's opinion so as to make establishment or continuance of the trust inadvisable, my
trustee(s) may make immediate distribution of the then remaining principal and any accumulated
or undistributed income outright to the person or persons and in the proportion they are then
entitled to income. Upon such termination, the rights of all beneficiary(ies) who might otherwise
have an interest as succeeding income beneficiary(ies) or in remainder shall cease.
K. In general, to exercise all powers in the management of the assets of my estate
or the trust estate which any individual could exercise in the management of similar property
owned in his own right, upon such terms and conditions as the fiduciaries may deem best, and to
execute and deliver all instruments and to do all acts which the fiduciaries may deem necessary
or proper to carry out the purposes ofthis will or any trust(s) created herein.
L. To apply income or principal to which any beneficiary is entitled, directly for
his or her comfort, maintenance and support, should the fiduciaries deem such beneficiary
incapable of receiving the same by reason of age, illness, infirmity or incapacity, or to pay the
same to such person or persons as the fiduciaries select to disburse it, whose receipt shall be a
complete acquittance therefore without the intervention of any guardian.
M. To assume continuance of the status of any beneficiary with reference to
death, marriage, divorce, illness, incapacity or other change in the absence of information
deemed reliable without liability for disbursements made on such assumptions.
l~' ''J~L-~o/~
oward M. Oppel
4
N. All principal and income shall, until actual distribution to any beneficiary, be
free of the debts, contracts, alienations and anticipations of any beneficiary, and the same may
not be liable for any levy, attachment, execution or sequestration while in the hands of any
fiduciaries. Provided, however, any beneficiary may assign any part or all of the beneficiary's
interest in my estate or the trust(s) to anyone or more of the beneficiaries or my descendants.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this 2nd day of
April, 2002.
~c;r/~
~ Howar M. Oppel
The preceding instrument, consisting of this and four other pages, identified by the signature of
the testator, was on the day and date thereof signed, published and declared by Howard M.
Oppel, the testator therein named, as and for his last Will, in the presence of us, who, at his
request, in his presence, and in the presence of each other, subscribed our names as witnesses
/h~.
(__ (_~L..~
L~ ~~<UU1
::lc.fON ~3~J-t!(I~t1-(t//:Ir11 fL
, I
3t, 3/ 77. ~,pL u '~l-~7144
5
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYL VANIA :
: SS.
COUNTY OF DAUPHIN
I, HOWARD M. OPPEL, testator whose name is signed to the attached or
foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I
signed and executed the instrument 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.
~~/ CK4Jf {!:Pn ~
I oward M. Oppel
Sworn or affirmed to and acknowledged before me, by Howard M. Oppel, testator,
this 2nd day of April, 2002.
J-/-u'J I ~ J{UJ!
! ( "v-I Notary Public
NOTAR!,~L SEAL J
My Commission Expir s: HOL~Y S. KIRK-Nolary Public .
Hamsburg, Dauphin County
AFFIDAVIT My Commhe~~~eb.15. 2003
COMMONWEALTH OF PENNSYLVANIA:
: SS.
COUNTY OF DAUPHIN
and -Ja.ndrO-- 1. t3mQW;
the witnesses whose names are signed to the attac d or foregoing instrument, being duly
qualified according to law, do depose and say that we were present and saw testator sign and
execute the instrument as his last Will; that he signed willingly and that he executed it as his free
and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of
the testator signed the Will as witnesses; and that to the best of our owledge e testator was at
that time 18 or more years of age, of sound mind and under no con aint uence.
We,
i cl1 C({ d..
C:?/ /a:;--7LzUL{~1-_ _
Sworn to and subscribed before me this 2nd day of April, 2002.
c
-....-----
NOTARIAL SEAL ]
HOLLY S, KIRK, N'otary Public
My Commission Expire Harrisburg, Dauphin County
My Commlr,slon Explre~ Feb, 15, 2003
----........>4._.._ ----..-..--",.x