HomeMy WebLinkAbout05-17-06
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV -1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
.-................... oFFiciAL" USE' ONLY"'" . ..............
FILE NUMBER
21
COUNTY CODE
0886
NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
~ KAuf;MAN, PARKER E.
~ DATE OF DEATH DATE OF BIRTH
~ 1010212005 7/0811918
~ (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
NIA
SOCIAL SECURITY NUMBER
198-03-2235
THaS RETURN MUST BE FILED IN DUPLICATE WITH TH~
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
N/A
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X 1. Original Return
2. Supplemental Return
3. Remainder Return (dale of death prior to 12.
13-82)
5. Federal Estate Tax Retum Required
6. Decedent Died Testate (Attach copy of Will)
7. Decedent Maintained a Living Trust (AIIach a copy at TNSI) 1 8. Total Number of Safe Deposit Boxes
10 Spousal Poverty Credit (dale atdealh between 12.31.91 and 1-1-95} 011. Electioft to tax under Sec. 9113(A)
. (AIIach Sell 0It
4a. Future Interest Comprise (date of death after 12-12-82)
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THIS SECnON MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX; INFORMAnON SHOULD BE DIRECTED '10:
NAME COMPLETE MAILING ADDRESS
RICHARD C. RUPP ESQ 355N. 21ST STREEt
SUITE201
CAMP8ILL. PA 17011
1. Real Estate (Schedule A)
(1 )
(2)
(3)
(4)
(5)
(6)
2. Stocks and Bonds (Schedule B)
4. Limited Estate
9. Litigation Proceeds Received
FIRM NAME (If Applicable)
RUPP AND ~EIKIJ;
TELEPHONE NUMBER
717-761-3459
$204,528.88
$0.00
$0.00
$0.00
$55,181.02 -,
$0.00
$5,000.00
..
-
(8)
$28,685.08
$6, na.~9
(11 )
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
OFFICIAL USE ONLY
3. Closely Held Corporation, Partnership or Sole-Proprietorship
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4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
D Separate Billing Requested
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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
7. Inter-VIVos Transfers & Misc. Non-Probate Property
(Schedule G or L)
(7)
-'I
$264,709.90
8. Total Gross Assets (total Lines 1-7)
; ")
'~J .~+: (-")
co
9. Funeral Expenses & Administrative Costs (Schedule H)
(9)
(10)
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 (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
$229,245.13
x
045
$35 464 77
$229,245.13
$000
$229,245.13
16. Amount of line 14 taxable at lineal rate
$0.00
$10,316.03
$0.00
snoo
"... .
$10,316.03
x
.12
17. Amount of line 14 taxable at sibling rate
18. Amount of line 14 taxable at collateral rate
19. Tax Due
x
.15
20.D
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
'..>i;.;$e-'$QRE'l'Q'i~t-J$~l;ffAI..L..QQe$TIQN$.QN...Ra;yeR~~".$j[)~"ANl);REc:HI;CI<...tli. ~....;;.,
Copyri8)ht 2000 David JlUI1es Thorpe, Esq.
L.
" ~
LAST WILL AND TESTAMENT
OF
PARKERE.KAUFMAN
I, PARKER E. KAUFMAN, a resident of New Cumberland, Cumberland County,
Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish,
and declare this for and as my Last Will and Testament, hereby revoking any and all
Wills or Codicils by me at any time heretofore made.
ITEM I - I declare that I am a widower, and that I have two (2) living children
and no deceased children. My wife, Ruth H. Kaufman, died on February 25, 2005.
ITEM II - I direct my Executrix, hereinafter named, to pay all my just and
lawful debts and funeral expenses out of my personal estate as soon after my decease as is
convenient.
ITEM III - I specifically give and bequeath the sum of Ten Thousand Dollars
($10,000.00) to my grandson, CHRISTOPHER J. LAWLER.
ITEM IV - I specifically give and bequeath the sum of Ten Thousand Dollars
($10,000.00) to my grandson, MICHAEL V. LAWLER.
ITEM V - I specifically give and bequeath the sum of Ten Thousand Dollars
f t 1< (Initials)
Page 1 of 4
..".I
LAST WILL AND TESTAMENT
OF
PARKER E. KAUFMAN
I, PARKER E. KAUFMAN, a resident of New Cumberland, Cumberland County,
Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish,
and declare this for and as my Last Will and Testament, hereby revoking any and all
Wills or Codicils by me at any time heretofore made.
ITEM I - I declare that I am a widower, and that I have two (2) living children
and no deceased children. My wife, Ruth H. Kaufman, died on February 25, 2005.
ITEM H - I direct my Executrix, hereinafter named, to pay all my just and
lawful debts and funeral expenses out of my personal estate as soon after my decease as is
convenient.
ITEM HI - I specifically give and bequeath the sum of Ten Thousand Dollars
($10,000.00) to my grandson, CHRISTOPHER J. LAWLER.
ITEM IV - I specifically give and bequeath the sum of Ten Thousand Dollars
($10,000.00) to my grandson, MICHAEL V. LAWLER.
ITEM V - I specifically give and bequeath the sum of Ten Thousand Dollars
f t l< (Initials)
Page 1 of 4
.Mr
($10,000.00) to my grandson, JOHNATHON KAUFMAN.
ITEM VI - I specifically give and bequeath the sum of Ten Thousand Dollars
($10,000.00) to my granddaughter, MEGHAN KAUFMAN.
ITEM VII - I give, devise and bequeath all the rest, residue and remainder of my
estate, real, personal and mixed, wheresoever situate, to my two (2) children, JOHN P.
KAUFMAN AND JAN M. GARDINER, in equal shares, per stirpes.
ITEM VllI - All federal, state and other death taxes, payable because of my death,
with respect to the property forming my gross estate for tax purposes, whether or not
passing under this Will, including any interest or penalty imposed in connection with such
tax, shall be considered part of the expense of the administration of my estate and shall be
paid from my estate without apportionment or right of reimbursement. All such taxes on
present or future interests shall be paid at such time or times as my Executrix, may think
proper, regardless of whether such taxes are then due.
ITEM IX - My Executrix and her successors shall have the following powers for the
administration of my estate except as limited hereinabove, in addition to those vested in
them by law and by other provisions of my Will, to be exercised in their sole discretion:
A. To retain any and all assets of my estate, real or
f,~/\\ (Initials)
Page 2 of 4
...
personal, without regard to any principle of diversification,
risk, or productivity.
B. To invest in all forms of property including stocks,
common trust funds, and mortgage investment funds, without
restriction to investments authorized for Pennsylvania
fiduciaries, as they deem proper, without regard to any
principle of diversification, risk or productivity.
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, exchanges, or
leases, for such prices and upon such terms and conditions
as they deem proper.
D. To borrow money from any person or
institution including my Executrix and to mortgage or
pledge any or all real or personal property as my
Executrix, in her sole discretion, shall choose, without
regard for the dispositive provisions of this instrument.
E. To compromise any claim or controversy.
F. To exercise any option, right or privilege
granted in insurance policies or in other investments.
k(lnitials)
Page 3 of 4
.~
ITEM X - I nominate and appoint my daughter, JAN M. GARDINER, to be the
Executrix of this, my Last Will and Testament. In the event my daughter, JAN,
predeceases me or is unable to serve as Executrix, then I nominate and appoint my son,
JOHNA THON P. KAUFMAN, to be the Successor-Executor of this, my Last Will and
Testament.
ITEM XI - No bond or other security shall be required in any jurisdiction for my
Executrix or any Successor-Executor to serve in the performance of her or his duties.
ITEM xn - It is my desire that my house be sold as soon as is convenient and
feasible in order to serve the best interests of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ day
of
Arl'
2005.
O~ (. \~
(SEAL)
PARKERE.KAUFMAN
WITNESSES:
~'(Yl.Mclf(CdI({~ residing at $9 L..QfdSdA{liSSi- HClryfliilLl";/iAo f70S3
-f~J~
residing at 03 ...7~1.( 21 s:st- ~ ;(fLL? (?/1 J TCJ 1/
NoIarial Seal
.... A. Sayder. Notary PIblk .
~ RIR Boro. C. umberland. COUIIly.
., . . on ExpiIa JaIy 30. 200IS
Member.~A~or,...'
Page 4
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF
PARKER E. KAUFMAN
FILE NUMBER
21-05-0886
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
jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
$204,528.88
REAL ESTATE- 615 HILLTOP DRIVE
NEW CUMBERLAND PA 17070
NET SALES PROCEEDS-SEE ATTACHED SETTLEMENT SHEET
TOTAL (Also enter on line 1, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$204,528.88
Copyright 2000 David James Thorpe, Esq.
if'
/ Settlement Statement
, fL
U.S. Department of Housing and Urban Development
,e 0 oan OMS Approval No. 2502-0265 (expires 9/30/2006) FINAL
r'l~ JFHA . 2. OFmHA 3. OConv. Unins. 6. File Number 7. Loan Number \8. Mortgage Insurance Case Number
4. OVA 5. OConv.lns. MT2005.286RCS
C. Note: I ms 10rrn III iurnlsnea 10 give you a SIBle ual sememem COSIll. NIlouruS palo 10 anD oy ne selllemem agem are snown. I TitleExpress Settlement System
Ilems marked "(p.o.c.)" were paid outside the closing; they are shown here for information purposes and are not included in the totals.
~~~:~~~~~n~l~d~~ ~n~n~~~~~r~~~~f:~~e :~~~~:ir:ss~oe~~t~n~~~S~at~~~~ ~~~t~n~~g~h:~;:~~f~~fcJ1~enaltias upon Printed 12/27/2005 at 10:16 KLL
D. NAME OF BORROWER: Hie S. Ha
ADDRESS:
E. NAME OF SELLER: Estate of Parker E. Kaufman
ADDRESS:
F. NAME OF LENDER: Freedom Mortgage Corporation
ADDRESS: 907 Pleasant Vallev Avenue. Mount Laurel, NJ 08054
G. PROPERTY ADDRESS: 615 Hilltop Drive, New Cumberland, PA 17070.
New Cumberland Borou"h
H. SETTLEMENT AGENT: Saidis, Shuff, Flower & Lindsay, Telephone: 717.243.6222 Fax: 717.243.6486
PLACE OF SETTLEMENT: 2109 Market Street. Camp Hill, PA 17011
I. SETTLEMENT DATE: 1212712005
J. SUMMARY OF BORROWER'S TRANSACTION: K. SUMMARY OF SELLER'S TRANSACTION:
100. GROSS AMOUNT DUE FROM BORROWER 400. GROSS AMOUNT DUE TO SELLER
101. Contract sales price 220,000.00 401. Contract sales orice 220,000.00
102. Personal Property 402. Personal Propertv
103. Settlement charaes to borrower /line 140m 7 795.67 403.
104. 404.
105. 405.
Adjustments for items paid by seller in advance Adjustments for items paid by seller in advance
107. Countv taxes 12/27105 to 12131105 12.56 407. County taxes 12/27105 to 12/31105 12.56
108. School Taxes 12/27/05 to 06/30106 . 937.60 408. SchoblTaxes 12/27105 to 06/30/06 937.60
109. Trash 12127105 to 12131105 2.09 409. Trash 12127105 to 12/31105 2.09
110. 410.
111. 411.
112. 412.
120. GROSS AMOUNT DUE FROM BORROWER 228747.92 420. GROSS AMOUNT DUE TO SELLER 220,952.25
200. AMOUNTS PAID BY OR ON BEHALF OF BORROWER . 500. REDUCTIONS IN AMOUNT DUE TO SELLER
201. Deoo$it or earnest money 3,000.00 501, Excess Deposit (see instructions)
202. Princioal amount of new loans . 198,000.00 502. Settlement charaes to seller (line 1400) 16379.00
203. Existina loan(s) taken subiect to 503. Existina loan(s) taken subiect to
204. 504. Payoff of First Mortaaae Loan
205. 505.
206. 506.
207. 507.
208. 508.
209. Sewer 10/01/05 to 12127/05 44.37 509. Sewer 10/01/05 to 12127/05 44.37
Adiustments for items unpaid bv seller Adiustments for items unpaid by seller
213. 513.
214. 514.
215. 515.
216. 516.
217. 517.
218. 518.
219. 519.
220. TOTAL PAID 'BY/FOR BORROWER 201.044.37 520. TOTAL REDUCTION AMOUNT DUE SELLER 16,423.37
300. CASH AT SETTLEMENT FROM OR TO BORROWER 600. CASH AT SETTLEMENT TO OR FROM SELLER
301. Gross amount due from borrower (line 120) 228747.92 601. Gross amount due to seller (line 420) 220.952.25
302. Less amounts oaid by/for borrower (line 220) 201,044.37 602. Less reduction amount due seller (line 520) 16,423.37
303. CASH FROM BORROWER 27,703.55 603. CASH TO SELLER 204 528.88
SUBSTITUTE FORM 1099 SELLER STATEMENT: The information contained herein Is important tax informetion and is being furnished to the Inlernal Revenue SeNice. If you are required to file a return,
a negligence penalty. or other sanction will be imposed on you if this item Is required to be rl:lported and the IRS determines that K has not been repQrted. The Contract Sales Price described on
line 401 above constitutes the Gross Proceeds of thiS transaction.
SELLER INSTRUCTIONS: If this real estate was your principal residence. file Form 2119. Sale or Exchange of Principal Residence. for any gain. with your Income tax return; for other transactions,
complete the applicable parts of Form 4797. Form 6252 and/or Schedule 0 (Form 1040).
You are required by law to provide. the s~ttl~ment ag~t (fed. Tax 10 No: ).with your correct taxpayer identification number. If you do not provide your correct taxpayer identification
number. you may be sublect to CIVil or criminal pen allies Imposed by law. Under penallles of peljury. I certify that the number shown on this statement is my correct taxpayer identification number.
TIN:
SELLER(S) SIGNATURE(S):
SELLER(S) NEW MAILING ADDRESS:
u.s~ DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
~ETTLEMENT 5T A TEMENT
File Number: MT2005.286
T'IE SI S
FINAL PAGE 2
P' d 12/27/2005 1016 Kll
~ It express ett ament jystem nnte at
~, ~ SETTLEMENT CHARGES PAID FROM PAID FROM
'100. TOTAL SALES/BROKER'S COMMISSION based on price $220 000.00 @ 6.000 = 13,200.00 BORROWER'S SELLER'S
Division of commission (line 7001 as follows: FUNDS AT FUNDS AT
701. $ 6,625.00 to ERA NRT, Inc. SETTLEMENT SETTLEMENT
702. $ 6.575.00 to B.H Aaencv
703. Commission Daid at Settlement 13.200.00
704. Transaction Fee to ERA NRT.lnc. 125.00
800. ITEMS PAYABLE IN CONNECTION WITH LOAN
801. Loan Orioination Fee %
802. Loan Discount %
803. Aooraisal Fee to Robert Ensminger 150.00
804. Credit ReDort to Freedom Mortaaae LR 36.00
805. Tax Service Fee to Freedom Mortaaae LR 101.00
806. Processino Fee to Freedom Mortaaae LR 395.00
807. Underwritina Fee to Freedom Mortaaae LR 695.00
808. Courier FEe to Freedom Mortaage LR 55.00
809. Flood L.O.L. Coveaae to Freedom Mortaaae LR 26.00
810.
811.
900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE'
901. Interest From 12/27/2005 to 0110112006 (0)$ 13.5616 Idav 5 Davs LR 67.81
902. Mortaaae Insurance Premium for to
903. Hazard Insurance Premium for to
904.
905.
1000. RESERVES DEPOSITED WITH LENDER FOR
1001. Hazard Insurance 3 mo. (a) $' 46.75 Imo LR 140.25
1002. Mortaaae Insurance mo. (ii) $ Imo
1003. City Prooertv Tax mo.@$ /mo
1004. Countv Prooertv Tax 12 mO.@$ 76.44 /mo LR 917.28
1005. SchoolTaxes 4 mo. /li) $ 153.33 /mo LR 613.32
1009. Aaoreaate Analvsis Adiustment LR .19.74
1100. TITLE CHARGES
1101. Settlement or c10sina fee
1102. Abstract or title search
1103. Doc Retrieval Fee to Said Is. Shuff Flower.& L1ndsav 50.00
1104. Title insurance binder
1105. Doc Preo (Sub of Marital Riaht to Saldis. Shuff. Flower & Lindsav 75.00
1106. Notarv Fees to Saidls. Shuff. Flower & Lindsav 22.00 10.00
1107. Attomev's fees to Rupp & Meikle POC SELLER
lincludes above items No: )
1108. Title Insurance to ACCP.lnc. 1.458.75
lincludes above items No: }
1109. Lender's POIiClI 198.000.00 .
1110. Owner's fiolicv 220,O()O.OO .1.458..75
1111. END 100 300 710 8.1 to ACCPlnc. 200.00
1112. Insured Closina Ltr to ACCP Inc. 35.00
1113.
1200. GOVERNMENT RECORDING AND TRANSFER CHARGES
1201. RecordinG Fees Deed $ 38.50 . MortGaGe $ 74.50 . Release $ 113.00
1202. City/County taxlstamos Deed $2.200.00 . Mortaaae $ 2,200.00
1203. State Tax/stamos Deed $2.200.00 . Mortoaoe $ 2.200.00
1204.
1205.
1300. ADDITIONAL SETTLEMENT CHARGES
1301. Overnlaht Ldr Pka to Said is. Shuff Flower & Lindsay 20.00
1302. Incomina Wire to ACCP. Inc. 10.00
1303. Warranty to AON Home Warranty 409.00
1304. Radon Mitiaation to American Radon Solutions 340,00 340.00
1305. Radon to American Radon Solutions 95.00 95.00
1306. Home Insoect/Termite to South Central Home Inspect POC BUYER
1307.
1308.
1400. TOTAL SETTLEMENT CHARGES (enter on lines 103 Section J and 502 Section K) 7.795.67 16379.00
HUD CERTIFICATION OF BUYER AND SELLER
I have carefully reviewed the HUD-1 Settlement Statement and 10 the best of my knowledge and belief, it is a true and accurate statement of all receipts and disbursements made on my account or by me
in this transaction. I further certify that I have received a copy of the HUD-1 Settlement Statement.
~ HltIrr ~ ~
~~ ~CA-e(oit~Wl dtL~~
I ~,_."',."". 'P(~ '<_ t"~C<A.....-'
WARNING: IT IS A CRIME TO KNOWINGLY MAKE FALSE STATEMENTS TO THE
UNITED STATES ON THIS OR ANY SIMILAR FORM. PENALTIES UPON CONVICTION
CAN INCLUDE A FINE AND IMPRISONMENT. FOR DETAILS SEe TITLE 18:
U.S. CODE SECTION 1001 AND SECTION 1010.
The HUD.1 Settlement Statement which 1 have prepared is a true and accurate account of this transaction.
I have caused or will cause tha funds to be disbursed in accordance with this statement.
Ru'
~_..jd-ld-71 O.S-
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
, RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
PARKER E. KAUFMAN
FILE NUMBER
21-05-0886
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
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
BELCO ACCT 36690
A SAVINGS
B. CHECKING
C. MONEY MARKET
$1,703.16
$48.80
$3,349.16
BELCO CERTIFICATE OF DEPOSIT
2. #37110 C.D. $30,509.98
3. #41177 C.D. $5,001.14
4. WACHOVIA CHECKING ACCOUNT $1,894.66
5. 1996 CADILLAC $4,265.00
6. PEERLESS INSURANCE-REFUND $276.22
7. CONTENTS OF HOUSE-FROM AUCTIONEER $1,860.00
8. RADON REBATE $190.00
9. HOUSEHOLD FURNISHINGS $5,885.00
10. COMCAST REFUND $12.34
11. MONTOUR OIL $185.56
TOTAL (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$55,181.02
Copyright 2000 David James Thorpe, Esq.
1-
Item Description Value
Queen Ann wing back chair $ 50.00 Chris
Painting $ 25.00 Chris
Hall table $ 100.00 Chris
Painting $ 25.00 Chris
Stereo stand $ 75.00 Chris
Nic-naks Be shelf $ 15.00 Chris
1995 Cadillac. DeVille - Kelley Blue Book, private party
value $ 4,265.00 Chris
Washer Be Dryer $ 400.00 Chris
Ridgeway grandmother clock $ 250.00 Chris
Bedroom suite - 2 single beds, dresser $ 350.00 Chris
Mirror $ 35.00 Chris
Bed Be dresser $ 125.00 "$ 5,715.00 Chris
Clock $ 10.00 Jan
Sofa $ 250.00 Jan
English china (cups ~ saucers) and wall rack t 140.00 Jan
Cabinet $ 75.00 Jan
5 HP 22" snow blower $ 125.00 Jan
Dry sink $ 125.00 Jan
~olt Detective Special .38 Revolver $ 250.00 '"$ 975.00 Jan
Convex mirror $ 20.00 Jon
Recliner $ 40.00 Jon
Marble top table $ 300.00 '"$ 360,00 Jon
Mahogany slant front desk $ 250.00 Megan
Walnut chair $ 100.00 Megan
Hutch contents $ 150.00 Megan
Hutch contents $ 300.00 Megan
Buffet $ 300.00 Megan
Drop leaf table $ 150.00 Megan
5 Chairs $ 150.00 Megan
Clock $ 15.00 Megan
I-loover vie $ es,oo Megan
VCR $ 15.00 Megan
Library card file $ 10.00 Megan
Mirror $ 40.00 Megan
Dresser $ 150.00 Megan
Rocking chair $ 100.00 '"$ 1,795.00 Megan
Round marble top table $ 150.00 Mike
Oak drop leaf table $ 125.00 Mike
Zenith TV $ 100.00 Mike
Recliner $ 65'.00 Mike
Love seat $ 40.00 Mike
Barbells $ 25.00 Mike
Pineapple poster bed $ 250.00 Mike
Marble top chest of drawers $ 500.00 Mike
Oval Mirror $ 50.00 1"$ 1,305.00 Mike
TOTAL $ 10,150.00 $ 10,150.00
Form SeA - 'WinIOTAL' apprai~al so!tW~r.e by a la mode, inc. -1-BOO-ALAMODE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
. RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
PARKER E. KAUFMAN
FILE NUMBER
21-05-0886
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.
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE
NUMBER INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
ATTACH A COPY OF THE DEED FOR REAL ESTATE.
1. JOHN KAUFMAN $5,000.00 100% 0 $5,000.00
FEBRUARY 2, 2005
TOTAL (Also enter on line 7, Recapitulation) $5,000.00
(If more space IS needed, Insert additional sheets of the same size)
Copyright 2000 David James Thorpe, Esq.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
PARKER E. KAUFMAN
FILE NUMBER
21-05-0886
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
DESCRIPTION
AMOUNT
1.
A.
2.
B.
1.
2.
3.
4.
5.
FUNERAL EXPENSES:
MUSSELMAN FUNERAL HOME
MINISTER
ORGANIST
$8,486.48
$50.00
$50.00
GINGRICH MEMORIALS GRAVESTONE
$110.00
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s) JAN M. GARDINER
Social Security Number(s) I EIN Number of Personal Representative(s) 193-52-6219
Street Address 524 LANDSVALE STREET
City MARYSVIU,E State PA Zip 170&3
Year(s) Commission Paid:
Attorney Fees RUPP AND MEIKLE LAW OFFICES
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
$14,000.00
$5,218.60
Probate Fees- REGISTER OF WILLS
$430.00
APPRAISERS FEES AND ROBERT ENSMIGER
$340.00
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$28,685.08
Copyright 2000 David James Thorpe, Esq.
'. '1
.. ,..- - -.-.
, ~'.;:;'''.l:~
Musselman
Funeral Home
& Cremation
I Services, be. .
Established 1895
Brian C. Musselman, ED.
SUpervisor
William G. Pegan, ED.
P.O. Box 137
324 Hummel Avenue
Lemoyne, PA 17043~0137
(717) 763-7440
Fax: 717-730-9798
www.musselmanfuneral.com
To Funeral Expenses of
PARKER E. KAUFMAN
Jan M. Gardiner
524 Lansvale St.
Marysville, PA 17053
2005
October 5
,
PROF.SERVICES,FACILITIES,AUTOS
Poplar "Last Supper" Casket
"Sentinel" Lined Vault
Cash Advance Items:
Flowers
Copies of death certificate
Newspaper death notice
~~nt & grave servicing
Minister's honorarium
Tip for honor guard
Organist ben~h fee
Post-funeral lun~heon
Grave opening&'Closing
TOTAL
. (Cumberland Co. veteran allowance)
SUB-TOTAL
D.}. . ~',"~", .
\ \ ,\ '
\?\ \
FOR APPO!NTMENT PHONE 717-163-7440
/
Oct.7,2005
$3,495.00
2,475.00
1,000.00
$159.00
90.00
112.00
125.00
100.00
50.00
50.00
130.48
800.00
I-~
I
--....
$6;970.00
$1,616.48
$8,586.48
$100.00
$8,486.48
--
"
,... .
James R. Gingrich Memorials
5243 SimDson Ferrv Road
Mechanicsbura. PA 17050
(717) 766-5622
Jan Gardner
524 Landsvale Street
Invoice
5/5/2006
Marysville, PA 17053
Contract# Contract Date Name Salesman
12-20028
12/21/2005
Parker Kauffman
Ron Colvin
1 Cemetery Inscription
Order Total:
$110.00
$0.00
$110.00
Payments:
Balance Due:
Aflnance charge of JI/z% per month as% annually) will be added after 30 days
. '0'" . .
,... .
l
LAW OFFICES
RUPP AND MEIKLE
HERBERT G. RUPP, JR.
RICHARD C. RUPP
A PROFESSIONAL CORPORATION
355 NORTH 21ST STREET. SUITE 20.'
(717) 761-3459
FAX: (717) 730-0214
ANN MEIKLE ERIKSSON (1954-82)
CAMP HILL, PA 17011
E-MAIL: RUPPLAWOFFICE@AOL.COM
May 16, 2006
Ms. Jan Gardiner
524 Lansvale St.
Marysville, PA 17053
STATEMENT FOR PROFESSIONAL SERVICES
BASE ESTATE FEE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $1,000.00
AnORNEYS FEE:
Advise and Consult with Re: to Estate & Matters Estate;
Preparation of Petition for Probate for Estate & Estate Info. Form;
Representation at Register of Wills to Probate Will;
Preparation of Notice to Beneficiary & Certificate to Court;
Receipt of letter from Atty. Abraham's office and TIC with Atty.
Abraham;
Advise & consult with respect to assets;
Opening up of Estate account;
Prepare Legal Notices advertising for Estate;
Arrange access for safe deposit box;
Inventory of safe deposit box and prepare report for Dept. Of Revenue;
Review and advise with Re: to Sales Agreement;
Advertise Estate;
Prepare info. for Revenue 1500 Inheritance Tax Return;
..
May 16, 2006
Statement Page 2
Conferences with client with Re: to obtaining and verifying info. for
Rev. 1500;
Preparation of Estate Deed;
Preparation of inventory;
Preparation of package for court filing;
Review Estate & Advise Re: payment of Inheritance Taxes on account;
Advise and prepare le"ers to other remainders heirs with respect to
final distributions etc...
TOTAL . . . . . . . . . . . . . . . . . . . . . . . . . .
23.3
$3,495.00
LEGAL ASSISTANT SERVICES:
Obtaining info. from client;
Obtaining info. from banks and other institutions;
Collecting info. for client;
Advertising Estate;
Communication with client;
Preparation of safe deposit box inventory return and inventory etc...;
TOTAL ..........................
8.5 Hrs.
$425.00
COSTS:
Estate advertising etc...
. . . . . . . . . . . . . . . . . . . . . . . . . .
$298.60
TOTAL:
. . . . . . . . . . . . . . . . . . . . . . . . . .
$5,218.60
Dollars
aid on account ..........................
-$2,500.00cr
FINAL BALANCE DUE THIS STATEMENT. . . . . . . . .
$2,718.60
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF
PARKER KAUFMAN
FILE NUMBER
21-05-0886
Include unreimbursed medical expenses.
ITEM
NUMBER
1. PA AMERICAN WATER
2. MONTOUR OIL
3. VISA PAYOFF
4. ABOllNS LANDSCAPING
5. PP&L
6. VERIZON
7. MONTOUR OIL
8. ABOLlNS LANDSCAPING
9. BELCO INTEREST ON CREDIT CARD
10. PP&L
11. PA WATER
12. BOROUGH- TRASH AND SEWER
13. BIG BEE STORAGE
14. ABOLlNS LANDSCAPING
15. PP&L
16. VERIZON
17. TRASH REMOVAL
18. PA AMERICAN WATER
18. BIG BEE STORAGE
19. VERIZON
20. PP&L
DESCRIPTION
AMOUNT
$36.31
$239.00
$4,693.61
$155.65
$98.67
$1.95
$64.05
$37.10
$20.16
$31.85
$26.34
$65.03
$50.00
174.60
$29.28
$3.59
$130.00
$7.52
$25.00
$1. 72
$19.41
TOTAL (Also enter on line 10, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
Copyright 2000 David James Thorpe, Esq.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
CONTINUATION PAGE
SCHEDULE I
ESTATE OF
KAUFMAN, PARKER
FILE NUMBER
ITEM
NUMBER
21.
DESCRIPTION
VALUE AT DATE
OF DEATH
$70.00
ABOLlNS LANDSCAPPING
22.
PEERLESS INSURANCE
$184.00
23.
PA DEPARTMENT OF REVENUE
$550.27
24.
PA DEPARTMENT OF REVENUE
$64.58
TOTAL
$6,779.69
Copyright 2000 David James Thorpe, Esq.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
. RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
PARKER KAUFMAN
FILE NUMBER
21-05-0886
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1. CHRISTOPHER J. LAWLER GRANDSON $10,000.00
-SPECIFIC GIFT
2. MICHAEL V. LAWLER GRANDSON $10,000.00
-SPECIFIC GIFT
3. JONATHON KAUFMAN GRANDSON $10,000.00
-SPECIFIC GIFT
4. MEGHAN KAUFMAN GRANDDAUGHTER $10,000.00
SPECIFIC GIFT
5. JOHN P. KAUFMAN SON ONE HALF OF
REMAINDER
6. JAN M. GARDINER DAUGHTER ONE HALF OF
REMAINDER
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. INUN-\ ll::U I:: ...,'v' ,,,,....... ,IUN::;:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $40,000.00
(If more space is needed, insert additional sheets of the same size)
Copyright 2000 David James Thorpe, Esq.