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217 REV-1500 OFFICIAL USE ONLY
REV-1500 EX (6-00) COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE INHERITANCE TAX RETURN 21-05-0756
DEPT. 280601 FILE NUMBER
HARRISBURG, PA 17128-0601 RESIDENT DECEDENT -
COUNTY CODE YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
~ Theresa E. Torau 187-36-4763
z DATE OF DEATH (MM-DD-YEAR) IDATE OF BIRTH (MM-DD-YEAR)
w THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
C
W 7/30/2005 3/11/1915 REGISTER OF WILLS
u
w (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
C
w ~ 1. Original Return o 2. Supplemental Return 03. Remainder Retum (date of death prior to 12.13~82)
....
:.:~~ o 4. Limited Estate 04a. Future Interest Compromise (date of death after 12-12-82) o 5. Federal Estate Tax Return Required
0...0
woo ~6. o 7. Decedent Maintained a Living Trust (Attach copy of Trust)
::cOO:....
0...1D Decedent Died Testate (Attach copy of Will) _ 8. Total Number of Safe Deposit Boxes
...
c o 9. Litigation Proceeds Received o 1 O. Spousal Poverty Credit (date of death between 12-31 ~91 and 1 ~ 1 ~95) 011. Election to tax under Sec. 9113(A) (Attach Sch 0)
~ THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
z NAME COMPLETE MAILING ADDRESS
w
C 17 South Second Street, Sixth Floor
z Bridaet M. Whitlev. Esauire
~ FIRM NAME (If Applicable) Harrisburg, PA 17101
m
" Skarlatos & Zona rich LLP
" TELEPHONE NUMBER
0
U
717-233-1000
(1) NONE OFFICIAl1}SE ONLY
1. Real Estate (Schedule A) " -~
2. Stocks and Bonds (Schedule B) (2) NONE ,
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) NONE ,
.... -
4. Mortgages & Notes Receivable (Schedule D) (4) NONE
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5) 603 - ",
r-1
6. Jointly Owned Property (Schedule F) (6) 92,924 ,
z Dseparate Billing Requested -..J ;
0
~ 7. Inter-Vivos Transfer & Miscellaneous Non-Probate Property
...J (7) 2,300
:::) (Schedule G or L)
l-
ii:
cr: 8. TOTAL GROSS ASSETS (total Lines 1-7) (8) 95,827
U
w
" 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 17,113
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 16,096
11. TOTAL DEDUCTIONS (total Lines 9 & 10) (11) 33,209
12. NET VALUE OF ESTATE (Line 8 minus Line 11) (12) 62,618
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not
been made (Schedule J) (13) 0
14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 62,618
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate ,or transfers under Sec.9116 (a)(1.2) X .0 - (15) 0
Z
0
i= 16. Amount of Line 14 taxable at lineal rate 62,618 x .O~ (16) 2,818
~
:::)
D..
:E 17. Amount of Line 14 taxable at sibling rate x .12 (17) 0
0
U
>< .15 (18) 0
cr: 18. Amount of Line 14 taxable at collateral rate x
I-
19. Tax Due (19) 2,818
20.0 D1lf]ll~~g:~S:UtJ~.;f1mifQf~D~~MAXM~m
,i.A'i\ .,t i.j>../)o'). BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < r' ,;
.,,:
-h~
~
ece en s om pie e ress:
STREET ADDRESS
CITY I STATE IZIP
217
Theresa E. Torau
o
t' C
I t Add
d
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
1,410
74
Total Credits (A + B + C ) (2)
3. InteresVPenalty if applicable
D. Interest
E. Penalty
o
TotallnteresVPenalty ( 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. (SA)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
187 -36-4 763
2.818
1 ,484
o
1.334
1,334
1.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Did decedent make a transfer and:
a. retain the use or income of the property transferred;
Yes
D
D
D
D
D
D
b. retain the right to designate who shall use the property transferred or its income;
c. retain a reversionary interest; or . . . . . .
2.
d. receive the promise for life of either payments, benefits or care?
If death occurred after December 12, 1982,did decedent transfer property within one year of death
without receiving adequate consideration? . . .. ......
Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?
3.
4.
Did decedent own an Individual Retirement Account, annuity or other non-probate property which
contains a beneficiary designation? . . . .. .............
....... ~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
D
No
~
~
~
~
~
~
DATE
.2tf~dC:,
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. Section 9116 (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. Section 9116 (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 applicabie even if
the surviving spouse is the only beneficiary.
For dates of death on or after Juiy 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 naturai parent, an adoptive parent,
or a stepparent of the child is 0%[72 P.S. Section 9116(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. Section 9116(1.2) [72 P.S. Section 9116(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.S. Section 9116(a)(1.3)] .A sibling is defined, under Section 9102, as an
individual who has at ieast one parent in common with the decedent, whether by blood or adoption.
217
REV-1508 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Theresa E. Torau
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
21-05-0756
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property iointly-owned with riaht of survivorshio must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION
1 2005 Federal Income Tax Refund
2 Personal Property
VALUE AT DATE
OF DEATH
103
500
TOTAL (Also enter on line 5, Recapitulation) $
(If more soace is needed. insert additional sheets of the same size)
603
217
REV-1509 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
FILE NUMBER
Theresa E. Torau
21-05-0756
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
ADDRESS
RELATIONSHIP TO DECEDENT
A. Doris Ann Zonarich
23 Kensington Square, Mechanicsburg, PA 17050
Daughter
B.
C.
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY '10 OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET
INTEREST DECEDENT'S INTEREST
1. A. 1/1n4 Omega Bank Savings Account NO.1 00003542 (see verification 0
attached hereto as Schedule F) 195 50.00% 98
2. A. 4/1 0/00 Omega Bank Checking Account No. 162161775 (see 0
verification attached hereto as Schedule F) 722 50.00% 361
3. A. 5/12/188 Merrill Lynch, Pierce, Fenner & Smith Inc. (see statement 0
attached hereto as Schedule F) 5,557 50.00% 2,779
4. A. 4/24/02 96 Shares Curtiss-Wright Corp. @ 62.90 6,038 50.00% 3,019
5. A. 2/14/01 1,080 Shares Yum Brands, Inc. @ $52.40 56,592 50.00% 28,296
6. A. 11/23/03 LPL Securities (see statement attached hereto as Sch. F) 116,741 50.00% 58,371
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL (Also enter on line 6. Recapitulation' $ 92 924
(If more space is needed, insert additional sheets of the same size)
217
REV-1510 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
FILE NUMBER
Theresa E. Torau
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 THE DATE OF DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBER TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1. John Hancock Annuity No. SP5041911 (transferred to decedent's 0
daughter Doris Ann Zonarich upon death) 2,300 100.00% 2,300
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL (Also enter on line 7 Recaoitulation) $ 2300
(If more space is needed, insert additional sheets of the same size)
217
REV-1511 EX+(12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
FILE NUMBER
Theresa E. Torau
21-05-0756
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Wiedeman Funeral Home 12,521
2. James H. Gingrich Memorials - Foundation Grass Marker 740
3. Isaac's Restaurant - Funeral Luncheon 490
4. Church Ladies Contribution 100
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2. Attorney Fees 2,800
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 72
5. Accountant's Fees
6. Tax Retum Preparer's Fees 350
7. Omega Bank - Fee for date of death value letter 10
8. Register of Wills - Filing Fee for Inheritance Tax Return and Inventory 30
TOTAL (Also enter on line 9 Recaoitulation' $ 17113
(If more space is needed. insert additional sheets of the same size)
REV-1512 EX+ (12-03) 217
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Theresa E. Torau
FILE NUMBER
21-05-0756
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM
NUMBER
1.
2.
3.
4.
5.
DESCRIPTION
Alert Pharmacy Services
Pennsylvania Department of Revenue - 2005 PA Tax Due
Pennsylvania Department of Revenue - Penalty for 2004 Taxes
Messiah Village - Balance due
Messiah Village - check not cleared until after 000
VALUE AT DATE
OF DEATH
275
1 ,462
53
7,415
6,891
TOTAL (Also enter on line 10 Recaoitulation) $
(If more space is needed, insert additional sheets of the same size)
16 096
217
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
Theresa E Torau
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)]
Doris Ann Zonarich Daughter 62,618
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
(If more space is needed, insert additional sheets of the same size)
@ OMEGA BANK
Divisions: SunBank . Guaranty Bank
09/07/2005
Member FDIC
SKARLATOS & ZONARICH LLP
JOHN R ZONARICH
SKARLATOS & ZONARICH BLOG
17S0UTHSECONOSTREET
HARRISBURG PA 17101
Dear Mr Zonarich,
This letter is in regard to the accounts that Theresa Torau held at our financial institution. Listed below is
the information that you requested.
Account Type:
Account Number:
Ownership:
Date Opened:
Balance as of DOD
Accrued Interest:
Savings
100003542
Joint
01/01/1974
$194.85
$.09 * See Note Below
Additional Holders of this Account
Fi[~Lt'-J_el11_~~___ La~tNe!Ile
Doris Ann Zonarich
Account Type:
Account Number:
Ownership:
Date Opened:
Balance as of DOD
Accrued Interest:
___B~letiQn_?bip___ _ p(;lJ~_hcjg~d
daughter 01/01/1974
Checking
162161775
Joint
02/12/1999
$721.50
n/a * See Note Below
Additional Holders of this Account
_Etr?J_Name_________~~~tH~Q:l~_~_____Relation?hiQ..~_Dat~_Add~d
Doris Zona rich daughter 04/10/2000
Page 1 of 3
PO Box 298 · State College. PA 16804-0298 · Customer Information Center, Toll Free: 1-877-861-780C
~.~.C6ffl.
If I can offer any further assistance, please contact me at your convenience.
*Note: Accrued interest is not included in Date of Death balance.
Sincerely,
:J~~ ~
Felicia Shultz
Deposit Services Representative
Telephone 1-800-494-1810 ext 2061
Fax: (814) 231-7680
fshultz@omef.com
Page 2 of 3
04/26/2006 WED 16:34 FAX 570 826 0502 LPL FINANCIAL SERVICES
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Merrill ~nch,
P;e~enner & Smith Inc.
Member, Securities Investor Protection Corporation (SIPC)
1 Individual
Investor Account
ACCOUNT # IF/A # IPAGE #
8BA 47214 1009 1
STATEMENT PERIOD
03/25/05 TO 06/24/05
CONTACT THE FINANCIAL INVESTOR
ADVISORY CENTER AT CREDIT LINE
1-888-ML-INVEST $5556
OFFICE SERVING YOUR ACCOUNT: TYPE
PO BOX 1528
PENNINGTON NJ 08534-1528 CREDIT
THERESA E TORAU AND
DORIS A ZONARICH JTWROS
23 KENSINGTON SQ
MECHANICSBURG PA 17050-2364
FOR CUSTOMER SERVICE PLEASE CALL TOLL-FREE 1-888-ML-INYEST.
*****
- ACCOUNTSIJMMARY
.- *{}'U..H-*
OPENING BALANCE CLOSING BALANCE
$4352.11CR $5556.67CR
INVESTMENTS
$0
MONEY ACCOUNTS PRICED PORTFOLIO
$.00 $5,556.67
*****
DAILY ACCOUNT ACTIVITY
*****
DATE TRANSACTION
DESCRIPTION
AMOUNT
05 31 Journal Entry
MLLIC FUNDS RECEIVED
ASSET 1
ANNUITY PAYMENT
CONTRACT #919085840
VS 01600924 UNIT 344
BATCH # 00057001417
MLLIC FUNDS RECEIVED
ASSET 1
ANNUITY PAYMENT
CONTRACT #919085840
VS 01600924 UNIT 344
BATCH # 00057001012
MLLIC FUNDS RECEIVED
ASSET 1
ANNUITY PAYMENT
CONTRACT #919085840
VS 01600924 UNIT 344
BATCH # = 00057000936
$4352.11CR
$401.52CR
03 25 OPENING BALANCE
03 29 Journal Entry
04 27 Journal Entry
$401.52CR
$401 .52CR
06 24
CLOSING BALANCE
$5556.67CR
*****
CURRENT PORTFOLIO
*****
INSURANCE CONTRACTS YOU OWN:
ESTIMATED
ANNUAL PYMTS.
PERIODIC PAYMENT $401
MLL1C ASSET-1 ANNUITY
919085840 - ANNUITIZED
TOTAL INSURANCE CONTRACTS ABOVE
PLEASE RETAIN THIS STATEMENT TO ENABLE YOU TO COMPUTE ANY INTEREST ON
YOUR NEXT STATEMENT.
$4818
CHECK YOUR ACCOUNT ANYTIMEl ENROLL IN MERRILL LYNCH ONLINE(R)
AT WWW.MLOL.ML.COM.
-000017650
END OF STATEMENT
JUNE
2005
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ESTATE OF THERESA E. TORAU
FILE NO. 22 - 05 - 0756
INHERITANCE TAX RETURN
LAST WILL AND TEST AMRNT
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF DAUPHIN
I, DORIS ANN ZONARICH, duly sworn accordingly to law, deposes and says
that I paid the expenses listed on Schedule H and Schedule I of the Pennsylvania
Inheritance Tax Return from funds received from joint accounts I owned with my mother,
Theresa A. Torau, who passed away on July 30, 2005.
Sworn and subscribed to
before me, a Notary Public,
this 28th day of April, 2006.
f1~~ ~YihwY~
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My Commission Expires:
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
Sharon K. Shaffer, Notary Public
City Of Harrisburg, Dauphin County
My Commission ~xpires Sept 6, 2008
Member, Per1f\~Ylvilrilil A~Hj!;i8Ialil)n Of Notaries
LAST WILL AND TESTAMENT
OF
THERESAE. TORAU
I, THERESA E. TORAU, of 654 Highland Street, Enhaut-Steelton, Dauphin County,
Pennsylvania, declare this to be my Last Will and revoke any Will previously made by me.
ITEM 1: I direct that all my just debts and funeral expenses, including the cost of a suitable
grave marker and perpetual care for my burial plot, shall be paid from the assets of my estate as soon as
practicable after my decease.
ITEM II: I give, devise and bequeath the sum ofTen Thousand Dollars ($10,000.00) to
each of my grandchildren, JOHN BRADLEY ZONARICH, JEFFREY ALAN ZONARICH, and
JESSICA ELIZABETH ZONARICH provided that he/she survives me by thirty (30) days. If anyone
of my grandchildren does not so survive me, or dies on or before the thirtieth (30th) day following my
death then I give his/her share of my estate to his/her Issue, per stirpes, living on the thirty-first (31 st)
day following my death. In default of any such then-living Issue, such shares shall be added to the
share or shares for my other grandchildren.
daughter, DORIS ANN TORAU ZONARICH.
:vi,~;,:A-::\_'__::;'::;::ft
~oomeoi principal shall be assignable by or available to anyone
a eneficiary before actual payment to the beneficiary.
All federal, state, and other death taxes payable on the property forming my gross
estate for tax purposes, whether or not it passed under this Will, shall be paid out of the principal of my
Page One (1) of Six (6) Pages
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residuary estate just as if they were my debts, and none of those taxes shall be charged against any
beneficiary.
ITEM VI: I authorize my Executor:
(a) to retain and to invest in all forms of real and personal property, regardless of (i)
any limitations imposed by law on investments by executors or trustees, (ii) any principle or law
concerning delegation of investment responsibility by executors or trustees, or (iii) any principle of law
concerning investment diversification;
(b) to compromise claims and to abandon any property which, in my Executor's
opinion, is of little or no value; to borrow from, and to sell property to others, and to pledge property
as security for repayment of any funds borrowed;
(c) to sell at public or private sale, to exchange or to lease for any period of time any
real or personal property, and to give options for sales or leases;
(d) to join in any merger, reorganization, voting-trust plan or other concerted action of
security holders, and to delegate discretionary duties with respect thereto;
(e) to use administrative or other expenses of my estate as income tax or estate tax
deductions and to value my estate for tax purposes by any optional method permitted by the law in
force when I die, without requiring adjustments between income and principal for any resulting effect
on income or estate taxes; and
(f) to distribute in kind and to allocate specific assets among the beneficiaries in such
proportions as my Executor may think best, so long as the total market value of any beneficiary's share
is not effected by such allocation.
Page Two (2) of Six (6) Pages
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These authorities shall extend to all real and personal property at any time held by my
Executor and shall continue in full force until the actual distribution of all such property.
All powers, authorities, and discretion granted by this Will shall be in addition to those
granted by law and shall be exercisable without leave of court.
ITEM VII: I appoint my daughter, DORIS ANN TORAU ZONARICH, Executrix under
this Will. Should my daughter, Doris Ann, fail to qualify or cease to act as Executrix, I appoint my
son-in-law, JOHN R.. ZONARICH, Executor under this Will. I direct that any fiduciary acting
hereunder shall not be required to enter bond or other security in any Court or jurisdiction in which said
fiduciary may be called upon to act.
ITEM VIII: I appoint my daughter, DORIS ANN TORAU ZONARICH, Guardian of the
estate over any property that may pass to any minor children with respect to which property I am
authorized to appoint a guardian and have not otherwise specifically done so.
Such guardian shall have the same management powers as those granted my Executor
may payor apply principal as well as income for the minor's welfare, comfort, support or education,
without court approval, and ifhe/she, in his/her sole discretion, determines that it is impractical to
administer any fund, he/she may deposit such fund in one or more savings accounts in the minor's
name, payable to him or her at age twenty-one (21). The guardian shall have no further responsibility
for any funds so paid, applied or deposited.
Page Three (3) afSix (6) Pages
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IN WITNESS WHEREOF, I have hereunto set my hand and seal and caused this my Last Will
and Testament, consisting of Six (6) typewritten pages, including this attestation clause and the ~
following Acknowledgment and Affidavit, be executed, declared and published this / 3 ~y
of ~ , 1998, at Pennsylvania,
Page Four (4) of Six (6) Pages
,-:J~~~----
THERESA E. TORAU
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA )
: SS:
COUNTY OF DAUPHIN )
I, THERESA E. TORAU, the Testatrix.. 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.
:7~AUL~~~
THERESA E. TORAU
Sworn or affirmed to and acknowledged before me by THERESA E. TORAU, the Testatrix this
L,3!jdayofllnj OUt U'-." , 1998.
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tNOWyPubli~I:'~~,,~,~: - n
(SEAL )S':'k~:"~C
My Commission Expires:
Notarial Seal
Sharon K. Shaffer, Notary Pubiic
Harnsburg, Dauphin County
My Commission Expires Aug. 17,2000
Member, Penns;-,va:lia ASSOCiation Of N'~t1:'i~$
Page Five (5) afSix (6) Pages
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AFFIDAVIT
COMMONWEALTII OF PENNSYLVANIA )
: SS:
COUNTY OF DAUPIDN )
the witnes es, w ose names are signed to the attached or
foregoing instrument, being duly qualified according to law, do depose and say that we were present
and saw TIffiRESA E. TORAU, sign and execute the instrument as her free and voluntary 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 twenty-one (21) or
more years of age, of sound mind and under no constraint or undue influence,
V2 L~;1b Reffidillg at 7/ ~~ ~/
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ed to and acknowledged befor
and
, 1998.
Page Six (6) of Six (6) Pages
~---
Notarial Seal
Sharon K. Shaffer, Notary Public
Harnsburg, Dauphin County
My Commission Expires Aug, i 7, 2000
Me rn bel', fienn;,:,-:V:iilT36cia tioiiof1iJotanes
Register of Wills of Cumberland
County, Pennsylvania
INVENTORY
Estate of Theresa E. Torau
No. 21-05-0756
also known as
Date of Death
7/30/2005
, Deceased
Social Security No. 187-36-4763
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 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 Decedent owned no real estate outside of the Commonwealth of Pennsylvania
except that which appears in a memorandum at the end of this Inventory. l!We verify that the statements made in this
Inventory are true and correct. l!We understand that false statements herein are made subject to the penalties of
1B Pa. e.s. Section 4904 relaUng '0 unsworn 'alsifieallon '0 authorities. ~ ~ g
Attorney Bndoe' M. Whltlev. ESQuire ~U-Llf'il ~'\( ~
1.0. No.: 33580 _
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Address:
17 South Second Street. Sixth Floor
Dated
J - J.t-{)~
HarrisburQ, PA 17101
Telephone:
717-233-1000
Description
Value
2005 Federal Income Tax Refund
Personal Property
103
'500
~ .-1
(Attach additional sheets if necessary)
Total:
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of personal
representative, include the value of each item, but such figures should not be extended into the total of the Inventory.
SJKAJRlA1JlO5 &1iONAJillili WP
ATTORNEYS AT LAW
SKARLATOS & ZONARICH BUILDING
17 SOUTH SECOND STREET, 6'" FLOOR
HARRISBURG, PENNSYLVANIA 17101-2039
(717) 233-1000
TELEFAX (717) 233-6740
WWW.SKARLATOSZONARICH.COM
WRITER'S EMAIL:
sha ron@skarlatoszonarich.com
April 28, 2006
Office of Register of Wills
Cumberland County Court House
1 Courthouse Square
Carlisle, P A 17013
RE: Estate of Theresa E. Torau
No. 21-05-0756
Dear Sir or Madam:
Enclosed for filing is the original and two copies of the Pennsylvania Inheritance Tax
Return and Cumberland County Inventory, as well as a check in the amount of $1 ,334.00 for the
additional inheritance tax.
Also enclosed is a check in the amount of $30.00 in payment of the filing fee.
Please time-stamp the extra copies and return to me in the self-addressed stamped
envelope I have provided.
Thank you for your assistance in this matter.
Sincerely,
(jJ~
Sharon K. Shaffer
Estate Administrator
Enclosures
, ..
'~- -'-.-' '-,-..',j
A MFMRFR OF LAWPACTHI - AN INTERNATIONAL ASSOCIATION OF INDEPENDENT BUSINESS LAW FIRMS
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
COMMONWEALTH OF PENNSYLVANIA
OEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG. PA 17128-0601
={ECEIVED FROM:
ZONARICH DORIS TORAU
23 KENSINGTON SQUARE
MECHANICSBURG, PA 17050
nn~___ fold
ESTATE INFORMATION: SSN: 187-36-4763
FILE NUMBER: 2105-0756
DECEDENT NAME: TORAU THERESA E
DATE OF PAYMENT: 05/01/2006
POSTMARK DATE: 04/28/2006
COUNTY: CUMBERLAND
DATE OF DEATH: 07/30/2005
REV-1162 EX(11-96)
NO. CD 006631
ACN
ASSESSM ENT
CONTROL
NUMBER
AMOUNT
101 I $1,334.00
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$1,334.00
REMARKS:
CHECK# 1033
SEAL
INITIALS: MG
RECEIVED BY:
REGISTER OF WILLS
GLENDA FARNER STRASBAUGH
REGISTER OF WillS