HomeMy WebLinkAbout03-17-06
JEIZHY R. DUFFIE
HIClL\lm W. STE\VAln
C. ROY WEID~ER. IH.
ED\IU'JD G. l'vIYE/{S
DAVID \\'. DELuCE
IOIl:'\J A. STATLER
jEFI~EI{SO\ j. SIIIPM:\N
{{ALPlI H. WHlGIlT. lIt
\;L\I{K C. DL'Fr;IE
lOIlN It N I\OSKY
!VIIClL\EL I. CASSIDY
J\IELlSS/\ PEEL GREEVY
{{OBEln [\1. W.\LKEI{
WADE D. l\L\'JLEY
LAW OFFICES
JOHNSON
DUFFIE
OF COUNSEL
HORACE A. JOHNSON
FLEE SHIP\lAN
BRUCE J. GROSS\L-\N
'admitted in NY only
\VPrI'Ef(S E\T. No~ 11.1
E"TvlAIL dlwClijd;;\\,cum
March 16, 2006
Register of Wills Office
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
RE: Estate of Valerie D. Gher
Date of Death: June 20,2005
Your File No.. 2005-000752
Our File No. 12564-2
Dear Register:
Enclosed for filing please find the following documents for the above referenced decedent:
1. 2 Original PA Inheritance Tax Returns. There is no tax due. This is an insolvent estate.
2. 2 copies of Pages 1 &2 of the Pa Inheritance tax return, which we ask that you time-stamp and return to
us in the enclosed envelope.
3. Inventory.
4. Our check in the amount of $40.00 representing the filing fees for the Inheritance Tax Return and
Inventory ($30.00) and the calculation of additional probate fees.
Should you have any questions, please do not hesitate to contact our office. Thank you for you assistance in this
matter.
Very truly yours,
GDPwS~N^ D~FIE, STEWART & WEIDNER
~.l()~
Estate Administration Paralegal
Ene.
c: Michael Gher, Administrator
:271263
301 MARKET STREET PO. BOX 109 LEj;IOY~E, PENNSYLVANIA 17043-0109
WWW.JDSW.COM 717.761.4540 FAX: 717.761.3015 MAIL@JDSW.COM
JOHNSON, DUFFIE, STEWART & WEIDNER, P.C.
REV.1600 EX + (6-00)
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
OFFICIAL USE ONLY
REV.1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Gher, Valerie D
DATE OF DEATH (MM-DD-YEAR)
DATE OF BIRTH (MM-DD-YEAR)
....
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c
06-20-2005
(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
07 -05-1982
~ 1. Original Return
D 4. Limited Estate
D 6. Decedent Died Testate (Attach
copy of Will)
D 9. Litigation Proceeds Received
D
D
D
D
2. Supplemental Return
FILE NUMBER
II 05
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
0752
NUMBER
193-68-6584
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
4a. Future Interest Compromise (date of death after
12-12-82)
7. Decedent Maintained a living Trust (Attach
copy of Trust)
10 Spousal Poverty Credit (date of death between
. 12-31-91 and 1-1-95)
D 3. Remainder Return (date of death prior to 12-13-82)
D 5. Federal Estate Tax Return Required
o 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
~ NAME
~ Mark C. Duffie
2 FIRM NAME (If applicable)
~ Johnson, Duffie, Stewart & Weidner
D:
8 TELEPHONE NUMBER
717-761-4540
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)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L) 0 Separate Billing Requested
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
z
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....
0::
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11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
COMPLETE MAILING ADDRESS
P.O. Box 109
Lemoyne, PA 17043
(1 ) None
(2) 73.13
(3) None
(4) None
(5) 3,322.39
(6) 2.89
(7) None
(8)
(9) 2,982.60
(10) 5,071.51
OFFICIAL USE ONLY
c.,)
3,398.41
(11 )
8,054.11
(12)
insolvent
(13)
0.00
0.00
13. Charitable and Governmental Bequests/See 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)
(14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax rate, 0.00 x .00 (15) 0.00
z or transfers under Sec. 9116( a}( 1.2)
0 (16)
i= 16.Amount of Line 14 taxable at lineal rate 0.00 x .045 0.00
~
:J
~ 17. Amount of Line 14 taxable at sibling rate 0.00 x .12 (17) 0.00
:E
0
u 18. Amount of Line 14 taxable at collateral rate 0.00 .15 (18) 0.00
>< x
c(
.... 19. Tax Due 0.00
(19)
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Copyright 2002 form software on'y The Lackner Group, 'nc.
(,Q(n'i.:noHS ON~evl!fJ8e aiDE AND RECHECK MATH <<
Form REV-1500 EX (Rev. 6-00;
, . Decedent's Complete Address:
STREET ADDRESS
431 South Enola Drive
Apartment A
CITY Enola
I STATE PA
/ZIP 17025
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
0.00
0.00
Total Credits (A + B + C)
(2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (D + E)
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
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + SA. This is the BALANCE DUE.
(3)
(4)
(5) 0.00
(SA)
(5B) 0.00
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 transferred ;................ ..................... ....... ................................. ..... D [!]
b. retain the right to designate who shall use the property transferred or its income;.................................... D [!]
c. retain a reversionary interest; or........................ .............. ....................... .......... ............................ ............... D [!]
d. receive the promise for life of either payments, benefits or care?.............................................................. 0 [!J
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?...................... .... ..... ......................................... ............................................... D [!]
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... D [!]
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.
Under penalties of perjury. I declare that I have examined this retum, 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.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
Michael J Gh~
SIG ATURE OF RESPONSIB OR FILING RETURN
DATE
601 Delville Road
Duncannon,PA 17020
3~ J
otJ
DATE
ADDRESS
ADDRESS
Lemoyne, PA 17043
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 .5. 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 .5. 99116 (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 .5. 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)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P .5. 99116 (a) (1.3)]. A sibling is
defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Rev-1603 EX+ (6-98)
.
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Gher, Valerie 0
FILE NUMBER
21-05-0752
All property jolntly-owned with right of survivorship must be disclosed on Schedule F.
ITEM CUSIP VALUE AT DATE
NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH
1 1.122 shares of Kimberly Clark Corporation - Valued 65.175 73.13
using EstateVal Valuation System and is attached to
th is Retu rn
TOTAL (Also enter on Line 2, Recapitulation) 73.13
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule B (Rev. 6-98)
Rev-1~08.EX+ (6-98)
.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Gher, Valerie 0
FILE NUMBER
21-05-0752
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.
ITEM
NUMBER DESCRIPTION
1 Panera Bread - St. Louis Bread Co. - Paycheck
VALUE AT DATE
OF DEATH
420.39
2 Panera Bread - St. Louis Bread Co. - Final Paycheck
134.77
3 Members First Federal Credit Union Checking Account No. 195422-11
593.79
4 Members First Federal Credit Union Savings Account No. 195422-00
528.44
5 1995 Chevrolet Astra Van
1.645.00
TOTAL (Also enter on Line 5, Recapitulation)
3.322.39
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule E (Rev. 6-98)
R.Y.~.,,! EX- (".8) .-
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
Gher, Valerie D
FILE NUMBER
21-05-0752
ESTATE OF
If an asset was made joint within one year of the decedent's date of death, It must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME
A. Kathryn S Gher
ADDRESS
RELATIONSHIP TO DECEDENT
Grandmother
601 Delville Road
Duncannon,PA 17020
B.
C.
JOINTLY OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH VALUE OF
NUMBER FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR VALUE OF ASSET DECD'S DECEDENT'S INTEREST
TENANT JOINT JOINTLY-HELD REAL ESTATE. INTEREST
1 A 3/20/1992 Belco Community Credit Union Account 5.78 50.0000/0 2.89
707240
TOTAL (Also enter on Line 6, Recapitulation) 2.89
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule F (Rev. 6-98)
REV-1161 EX+ (12-99)
*'
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Gher, Valerie D
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21-05-0752
ESTATE OF
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s) attached 2,395.00
B. ADMINISTRA TIVE COSTS:
1. Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State Zip
-
Year(s) Commission paid
2. Attorney's Fees Johnson, Duffie, Stewart & Weidner 300.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees 40.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 247.60
See continuation schedule(s) attached
TOT AL (Also enter on line 9, Recapitulation) 2,982.60
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 6-98)
R.V-1~02.EX+ (6-98)
.
SCHEDULE H-A
FUNERAL EXPENSES
continued
COMMONWEAlTH OF PENNSYLVANIA
INHERIT ANCE TAX RETURN
RESIDENT DECEDENT
Gher, Valerie 0
FILE NUMBER
21-05-0752
ESTATE OF
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Boyer Funeral Home
2.395.00
Subtotal
2.395.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-A (Rev. 6-98)
Rev-1602 EX+ (6-98)
.
SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Gher, Valerie 0
FILE NUMBER
21-05-0752
ESTATE OF
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Cumberland County Register of Wills Office - Filing fees for Inheritance tax return
($15.00) and Inventory ($15.00)
30.00
2
Cumberland County Register of Wills Office - Additional Probate Fees
10.00
3
The Cumberland Law Journal - Notice of Estate Administration
75.00
4
The Patriot News Company - Notice of Estate Administration
132.60
Subtotal
247.60
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6-98)
Rev-1~12.EX+ (6-98)
.
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Gher, Valerie D
FILE NUMBER
21-05-0752
Include unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Check clearing after date of death - Check No. 778 - Rent Check 525.00
2 GC Services Limited Partnership - Collection Agent for MCI 215.02
Account No. 2FM75198
3 Holy Spirit Health Systems - Account No. 08177812-001 50.00
4 Holy Spirit Hospital - Account No. 21689542 3,754.50
5 I.C. Systems - Collection Agent for Verizon 97.02
Account No. W9223659-BE-ST510
6 Nationwide Insurance Company - Insurance Premium 167.98
7 North Shore Agency - BMG Music Club Service Invoice 26.52
Account No. 86911447901
8 Penn Credit Corporation - County & Township Per capita Tax for East Pennsboro 28.50
Township
9 Powell Rogers & Speaks - Collection Agency for PP&L Electric Utilities Account No. 179.97
0836074018
10 Quantum Imaging & Therapeutic - Account No. 214719A93 27.00
TOTAL (Also enter on Line 10, Recapitulation)
5,071.51
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule I (Rev. 6-98)
REV-1613, EX+ (9-00)
.
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
NUMBER
Gher, Valerie D
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116(a)(1.2)]
RELATIONSHIP TO
DECEDENT
Do Not List Trustee(s)
FILE NUMBER
21-05-0752
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
ESTATE OF
I.
1
Destiny L Kerstetter
601 Delville Road
Duncannon,PA 17020
Daughter
1/3rd of Estate
2
Dawn M Marroquin
601 Delville Road
Duncannon,PA 17020
Daughter
1/3 rd of Estate
3
Dominick A Marroquin
601 Delville Road
Duncannon,PA 17020
Son
1/3rd of Estate
Total
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
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule J (Rev. 6-98)
:27/268
LISTING OF EXHIBITS FOR
ESTATEOFVALERIED. GHER
EXHIBIT A
ESTATEVAL VALUATION OF KIMBERLY-CLARK
STOCK.
---------------
. .
Estate Valuation
Date of Death: 06/20/2005
Valuation Date: 06/20/2005
Processing Date: 02/28/2006
Estate of: Gher, Estate of Valerie
Account: 12564-2
Report Type: Date of Death
Number of Securities: 1
File 1D: GHER
Shares
or Par
Security
Description
High/Ask
Low/Bid
Mean and/or Div and lnt Security
Adjustments Accruals Value
1)
1.122 KIMBERLY CLARK CORP (494368103)
COM
New York Stock Exchange
06/20/2005
65.45000
64.90000 H/L
65.175000
73.13
Div: 0.45 Ex: 06/08/2005 Rec: 06/10/2005 Pay: 07/05/2005
0.50
Total Value
Total Accrual
Total $73.63
$73.13
$0.50
Page 1
This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions,
please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0.4)
Register of Wills, Cumberland County, Pennsylvania
INVENTORY
, Deceased
No. 2005-00752
Date of Death 06/20/2005
Social Security No. 193-68-6584
Estate of Valerie D Gher
also known as
Michael J Gher Sr
The Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory
include all of the personal assets wherever situate and all of the real estate located in the Commonwealth of Pennsylvania
of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of
the Decedent's death, and that the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except
that which appears in a memorandum at the end of this Inventory. IlWe verify that the statements made in this Inventory
are true and correct. IlWe understand that false statements herein are made subject to the penalties of 18 Pal C. S.
Section 4904 relating to unsworn falsification to authorities.
Attorney:
Mark C. Duffie
Signature:
Signature:
I.D. No.:
75906
Signature:
Firm: Johnson. Duffie. Stewart & Weidner
Address: P.O. Box 109
Lemoyne, PA 17043
Telephone: 717-761-4540
Address: 601 Delville Road
Duncannon,PA 17020
Telephone:
Dated:
O-It,-t)1
Personal ProD'ertv
Cas h ......... ... ....... .... .... ... .... ..... ... ..... ..... ..... ...... ..... ......... ........ ........ ..
Personal Property.... ....... ........ ......... ......... ..... ... ..... ...... ........... ... ...
Stocks/Listed................................................................................ .
Stocks/C losely Held......................................................................
Bo n ds.............................................................................................
Partnerships and' Sole Proprietorships .....................................
Mortgages and Notes Receivable...............................................
All Other Property.........................................................................
1,677.39
1,645.00
73:13
T ota I Persona I Property.........................................
3,395.52
C".)
Total Real Property.......... ............. ...... ..... ......... .....
3,395.521
Total Personal and Real Property.........................
Total Out-of-State Real Property..........................
Register of Wills, Cumberland County, Pennsylvania
INVENTORY
Estate of Valerie 0 Gher
also known as
No. 21-05-0752
Date of Death 06/20/2005
Social Security No. 193-68-6584
I Deceased
Cash
Members First Federal Credit Union Checking Account No. 195422-11
Members First Federal Credit Union Savings Account No. 195422-00
Panera Bread - St. Louis Bread Co. - Paycheck
Panera Bread - St. Louis Bread Co. - Final Paycheck
593.79
528.44
420.39
134.77
Total Cash
1.677.39
Personal Prooerty
1995 Chevrolet Astro Van
1.645.00
Total Personal Property
1.645.00
Stock I Listed
1.1220 shares Kimberly Clark Corporation - Valued using EstateVal Valuation System
and is attached ot this Return
73.13
Total Stock I Listed
73.13
(Attach additional sheets if necessary)
Total Personal Property and Real Estate
3.395.52