HomeMy WebLinkAbout08-07-06
::Of,lMCI':WEL.L -H :Jc PENI,SYLVANIA
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8\_~RE,'::''cJ TAXES
:EP'
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REV-1162 EX(11-96)
RECEIVED FROM:
PENNSYLV ANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
ZIGNER GARY L
4414 ROYAL OAI< ROAD
CAMP Hill, PA 17011
i ESTATE INFORMATION: SSN: 168-26-3548
FILE NUMBER: 2105-1072
DECEDENT NAME: ZIGNER MARLIN M
DATE OF PAYMENT: 08/07/2006
I POSTMARK DATE: 08/07/2006
I
I COUNTY: CUMBERLAND
IDA TE OF DEATH: 11/05/2005
,
NO. CD 007064
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $605.94
I
I
I
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TOTAL AMOUNT PAID:
$605.94
REMARI<S: ESTATE OF MARLIN ZIGNER
CHECI<# 1210
SEAL
INITIALS: AJW
RECEIVED BY:
REGISTER OF WILLS
GLENDA FARNER STRASBAUGH
REGISTER OF WillS
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Register of Wills, Cumberland County, Pennsylvania
INVENTORY
Estate of Marlin M. Zigner
also known as
No. 21-05-1072
, Deceased
Date of Death 11/05/2005
Social Security No. 168-26-3548
Gary L. Zigner
The Personal Rep-resentative(s) of theahoveEstate,deceasecl, veritY that the Hems 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. I/We verify that the statements made in this Inventory
are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C. S.
Section 4904 relating to unsworn falsification to authorities.
Attorney:
Marielle F Hazen
Personal Rep~resentative v~.
Signature: "-<;
Ga . Zi er
1.0. No.:
68003
Signature:
Signature:
Firm: Law Offi<:e of Marielle F. Hazen
Address: 2000 Linglestown Road, Suite 202
Harrisbur~,f)A 17110
Telephone: 717-5404332
Address: 4414 Royal Oak Road
Camp Hill, PA 17011
Telephone: 717-215-8049
Dated:
B,- 5-- 0 ~
Personal Property
Cas h...............................................................................................
Persona I Property.........................................................................
Stocks/Listed................................................................................ .
Stocks/Closely Held......................................................................
Bonds................... ... ................... ........... .................... .......... ....... ....
Partnerships and Sole Proprietorships .....................................
Mortgages and Notes Receivable............ ...... .................. ...........
All Other Property... .............................. ................................... .....
11,320.88
'-j.:J
4,011.62
Total Personal Property.................................. .......
15,332.50
Total Real Property... ........................ ............... ......
Total Personal and Real Property.........................
Total Out-of-State Real Property..........................
REV-1500 EX + (6-00)
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I OFFICIAL USE ONLY
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
IFlLE NUMBER---- --
: 21 05
IJ&UN~ODE y~
--- -- --
SOCIAL SECURITY NUMBER
1072
_J'JUM!lER
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---- _._---~-,------
DECEDENT'S NAME (LAST, FIRST. AND MIDDLE INITIAL)
, Zigner, Marlin M.
DATE OF DEATHlMM-DD-YEAR)
168-26-3548
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
3. Remainder Return (date of death prior to 12-13-82)
lX i, 6. Decedent Died Testate (Attach
copy of Will)
Litigation Proceeds Received
4a. Future Interest Compromise (date of death after
12-12-82)
7. Decedent Maintained a Living Trust (Attach
1__ copy of Trust)
10 Spousal Povertv Credit (date of death between
. 12-31-91 and 1-1-~5)
8. Total Number of Safe Deposit Boxes
5 Federal Estate Tax Return Required
2000 Linglestown Road, Suite 202
Harrisburg, PA 17110
(1 )
(2)
(3)
(4)
(5)
(6)
(7)
OFFICIAL USE ONLY
DATE OF BIRTH (MM-DD-YEAR)
11-05-2005
01-07-1927
None
4,011.62
None
None
-'
APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST. FIRST AND MIDDLE INITIAL)
X 1. Original Return
, . -1 4. Limited Estate
2. Supplemental Return
11,320.88
------'---
82,065.97
None
(8)
97,398.47
....
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Hazen
FIRM NAME (If applicable)
Law Office of Marielle F. Hazen
TELEPHONE NUMBER
717-540-4332
(9)
(10)
--..-----'-'i----
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)
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5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
-J Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L) 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)
13,113.59
-'----------,.----
644.31
(11)
13,757.90
83,640.57
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
(12)
(13)
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)
None
(14)
83,640.57
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
0.00
3,763.83
0.00
0.00
3,763.83
15.Amount of Line 14 taxable at the spousal tax rate, 0.00 x .00 (15)
or transfers under Sec. 9116(a)(1.2)
z
0 .045 (16)
j:: 16.Amount of Line 14 taxable at lineal rate 83,640.57 x
~
::J
a.. 17. Amount of Line 14 taxable at sibling rate 0.00 x .12 (17)
:!!
0
() 18. Amount of Line 14 taxable at collateral rate 0.00 x .15 (18)
><
~ 19. Tax Due (19)
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Copyright 2002 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00;
Decedent's Complete Address:
STREET ADDRESS
4414 Royal Oak Road
CITY Camp Hill
STATE P A
ZIP 17011
Tax Payments and Credits:
1, Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8, Prior Payments
C, Discount
(1 )
3,763.83
3,000.00
157.89
Total Credits (A + 8 + C)
(2)
3,157.89
3, Interest/Penalty if applicable
0, Interest
E, Penalty
Total Interest/Penalty (0 + 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,
8, Enter the total of Line 5 + 5A. This is the BALANCE DUE,
(3)
(4)
(5) 605.94
(5A)
(58) 605.94
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:
a, retain the use or income of the property transferred;........................"...."...."....................................."
b, retain the right to designate who shall use the property transferred or its income;................"...."............
c, retain a reversionary interest; or.",......................................................"""......."",.....",'....'",.....,..'""""....
d. receive the promise for life of either payments, benefits or care?................."...................................."....,
2, If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? ....."""",,, ",.., ..............."""",..,,'..,..... ........"".. ......"",...""...'""", .....'""""",
3, Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?........,
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?""".."..."""""""""""""""""""""""""", "..""" .....'"",..."",....""", "...,""" x
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of pe~ury, I deciare 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,Oeclaration,Ef preparer other than the personalrepresentalive is based on all information of which pre parer has any knowledge
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
Gary L. Zigner
~ .':1- ~~
SltNATUR~PERS~sF@sIBLE FOR FILING RETURN
Yes
No
x
x
DATE
4414 Royal Oak Road
Camp Hill, PA 17011
8 ?yCh
ADDRESS
DATE
,,) .... <".............'
SIGNATURjol PJekttERttii; J~~~ENTATIVE
Marielle F Hazen
6- ~3--() ~
ADDRESS
DATE
2000 Linglestown Road, Suite 202
Harrisburg, PA 17110
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, 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 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,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)],
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. 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-1503 EX+ (6-98)
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
lNHER1T ANCE T AA RETURN
RESIDENT DECEDENT
ESTATE OF
Zigner, Marlin M.
FILE NUMBER
21-05-1072
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM CUSIP VALUE AT DATE
NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH
1 79 MetLife - Stock 50.26 3,970.54
Accrued dividend on item 1 above 41.08
TOTAL (Also enter on Line 2, Recapitulation) 4,011.62
(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-1508 EX+ (6-98)
*'
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Zigner, Marlin M.
FILE NUMBER
21-05-1072
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 Community Banks - Acct#1709070409
VALUE AT DATE
OF DEATH
11.267.88
2 Erie Insurance - Refund
53.00
TOTAL (Also enter on Line 5, Recapitulation)
11.320.88
(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)
Rev-1509 EX+ (6-98)
SCHEDULE F
JOINTLY-OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Zigner, Marlin M.
FILE NUMBER
21-05-1072
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. Gary Zigner
ADDRESS
RELATIONSHIP TO DECEDENT
4414 Royal Oak Road
Camp Hill, PA 17011
Son
B.
C.
JOINTLY OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECO'S VALUE OF
NUMBER TENANT JOINT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR VALUE OF ASSET INTEREST DECEDENT'S INTEREST
JOINTLY-HELD REAL ESTATE
1 A 11/19/90 Community Bank - Acct#1702070520 63,067.24 50.000% 31,533.62
2 A 5/20/94 Community Bank - Acct#1708377330 17,188.92 50.000% 8,594.46
3 A 1/27/95 Community Banks - Acct#1708713309 4,972.30 50.000% 2.486.15
4 A 1/2/03 Ford Focus - Automobile 10,335.00 50.000% 5,167.50
5 A 12/31/02 Mid Penn Bank - Acct#10003327 68,507.94 50.000% 34,253.97
6 A 12/31/02 Mid Penn Bank - Acct#10003327 -Interest 60.53 50.000% 30.27
Accrued
TOTAL (Also enter on Line 6, Recapitulation) 82,065.97
(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-1151 EX+ (12-99)
.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Zigner, Marlin M.
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21-05-1072
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s) attached 5,492.22
B. ADMINISTRATIVE 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 7,269.37
See continuation schedule(s) attached
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 168.00
See continuation schedule(s) attached
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 184.00
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 13,113.59
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 6-98)
Rev-1502 EX+ (6-98)
SCHEDULE H-A
FUNERAL EXPENSES
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Zigner, Marlin M.
FILE NUMBER
21-05-1072
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Dimon Funeral Home
5.387.00
2
Funeral Reception
105.22
Subtotal
5.492.22
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-A (Rev. 6-98)
ReY-1502 EX+ (6-98)
SCHEDULE H-B2
ATTORNEY'S FEES
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Zigner, Marlin M.
FILE NUMBER
21-05-1072
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Marielle F. Hazen - Legal Fees
7,269.37
Subtotal
7,269.37
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-82 (Rev. 6-98)
RQv-1502 EX+ (6-98)
SCHEDULE H.84
PROBATE FEES
continued
COMMONWEALTH OF PENNSYLVI<NII<
INHERITI<NCE TI\X RETURN
RESIDENT DECEDENT
Zigner, Marlin M.
FILE NUMBER
21-05-1072
ESTATE OF
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Register of Wills - Probate Fee
140.00
2
Register of Wills - Short Certificates
8.00
3
Register of Wills - Short Certificates
20.00
Subtotal
168.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B4 (Rev. 6-98)
Rev-1502 EX+ (6-98)
SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Zigner, Marlin M.
FILE NUMBER
21-05-1072
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Cumberland Law Journal - Legal Publication
75.00
2
Journal Publications - Legal Publication
109.00
Subtotal
184.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6-98)
Rev-1512 EX+ (6-98)
*'
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Zigner, Marlin M.
FILE NUMBER
21-05-1072
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION
1 Department of Veterans Affairs - Medical Bill
VALUE AT DATE
OF DEATH
21.00
2 Pennsylvania Dept. of Revenue - Income Tax
8.00
3 West Shore EMS
615.31
TOTAL (Also enter on Line 10, Recapitulation)
644.31
(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-1513 EX+ (9-00)
*'
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
NUMBER
Zigner, Marlin M.
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal
aistributions, and transfers
under Sec. 9116(a)(1.2)]
I FILE NUMBER
21-05-1072
ESTATE OF
RELATIONSHIP TO
DECEDENT
Do Not List Trusteels)
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
I.
1
Lori A Sigouin
3 North 31st Street
Harrisburg, PA 17109
Gary L. Zigner
4414 Royal Oak Road
Camp Hill, PA 17011
Daughter
50%
2
Son
50%
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)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128.0601
REV.1162 EX(11.96)
RECEIVED FROM.
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
HAZEN MARIELLE F ESQUIRE
SUITE 202
2000 L1NGLESTOWN ROAD
HARRISBURG, PA 17110
__u____ fold
ESTATE INFORMATION: SSN: 168-26-3548
FILE NUMBER: 2105-1072
DECEDENT NAME: ZIGNER MARLIN M
DA TE OF PAYMENT: 01/27/2006
POSTMARK DATE: 01/26/2006
COUNTY: CUMBERLAND
DATE OF DEATH: 11/05/2005
NO. CD 006248
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $3,000.00
I
,
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$3,000.00
REMARKS:
MARIELLE HAZEN, ESQ
CHECK# 1204
SEAL
INITIALS: RSK
RECEIVED BY:
TAXPAYER
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO. 21 05-1072
06108722
03-01-2006
REV-1543 EX AFP ID9-DDl I
EST. OF MARLIN M ZIGNER
S.S. NO. 168-26-3548
DATE OF DEATH 11-05-2005
COUNTY CUMBERLAND
TYPE OF ACCOUNT
o SAVINGS
[XJ CHECKING
o TRUST
o CERTIF.
GARY L ZIGNER
4414 ROYAL OAK RD
CAMP HILL PA 17011
REMIT PAYMENT AND FORMS TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
COMMUNITY BANKS has provided the Department with the information listed below which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, YOU were a joint owner/beneficiary of
this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy
to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth
of Pennsylvania. QU95tions may be answered by calling (717) 787-8327.
COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 1708713309 Date 01-27-1995
Established
Account Balance
Percent Taxable
Amount Subject to
Tax Rate
Potential Tax Due
x
4,972.30
50.000
2,486.15
.045
III . 88
TAXPAYER RESPONSE
To insure proper credit to your account, two
(2) copies of this notice must accompany your
payment to the Register of Wills. Make check
payable to: "Register of Wills, Agent".
Tax
x
NOTE: If tax payments are made within three
(3) months of the decedent's date of death,
you may deduct a 5% discount of the tax due.
Any inheritance tax due will become delinquent
nine (9) months after the date of death.
PART
ill
A.
[ CHECK ]
ONE
BLOCK B.
ONLY
c.
c=J The above information and tax due is correct.
1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain
a discount or avoid interest, or yoU may check box "A" and return this notice to the Register of
Wills and an official assessment will be issued by the PA Department of Revenue.
c=J The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return
to be filed by the decedent's representative.
c=J The above information is incorrect and/or debts and deductions were paid by you.
You must complete PART ~ and/or PART ~ below.
If you indicate a different tax rate, please state your
relationship to decedent:
PART
@]
TAX RETURN - COMPUTATION
LINE 1. Date Established
2. Account Balance
3. Percent Taxable
4. Amount Subject to Tax
5. Debts and Deductions
6. Amount Taxable
7. Tax Rate
8. Tax Due
PART
~
DATE PAID
DEBTS AND DEDUCTIONS CLAIMED
OF
1
2
3
4
5
6
7
8
x
TAX ON JOINT/TRUST ACCOUNTS
x
PAYEE
DESCRIPTION
AMOUNT PAID
I
TOTAL CEnter on Line 5 of Tax Computation}
I
$
Under penalties of perjury, I declare that the
complete to the best of my knowledge and belief.
'~E~-S~
facts I have reported above are true, correct and
HOME (
WORK (
)
)
1/'1...9 (v6
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO. 21 05-1072
06108723
03-01-2006
RFV-1545 EX AFP (09-00)
TYPE OF
ACCOUNT
[i] SAVINGS
o CHECKINE
o TRUST
o CERTIF.
TO:
EST. OF MARLIN M ZIGNER
S.S. NO. 168-26-3548
DATE OF DEATH 11-05-2005
COUNTY CUMBERLAND
GARY L ZIGNER
4414 ROYAL OAK RD
CAMP HILL PA 17011
REMIT PAYMENT AND FORMS
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
COMMUNITY BANKS has provided the Oepartment with the information listed below which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, yOU were a joint owner/beneficiary of
this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy
to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth
of Pennsylvania. Questions may be answered by c~l!ing (717) 787-8327.
COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 1702070520 Data 11-19-1990
Established
Account Balance
Percent Taxable
Amount Subject to
Tax Rate
Potential Tax Due
x
63,067.24
50.000
31,533.62
.045
1,419.01
TAXPAYER RESPONSE
To insure proper credit to your account, two
(2) copies of this notice must accompany your
payment to the Register of Wills. Make check
payable to: "Register of Wills, Agent".
x
NOTE: If tax payments are made within three
(3) months of the decedent's date of death,
you may deduct a 5% discount of the tax due.
Any inheritance tax due will become delinquent
nine (9) months after the date of death.
Tax
PART
ill
A.
[ CHECK ]
ONE
BLOCK B.
ONLY
c.
[] The above information and tax due is correct.
1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain
a discount or avoid interest, or yoU may check box "A" and return this notice to the Register of
Wills and an official assessment will be issued by the PA Department of Revenue.
[] The above asset has been or will be reported and tax paid with the PennSYlvania Inheritance Tax return
to be filed by the decedent's representative.
[] The above information is incorrect and/or debts and deductions were paid by you.
You must complete PART ~ and/or PART ~ below.
If you indicate a different tax rate, please state your
relationship to decedent:
PART
~
TAX RETURN - COMPUTATION
LINE 1. Date Established
2. Account Balance
3. Percent Taxable
4. Amount Subject to Tax
5. Debts and Deductions
6. Amount Taxable
7. Tax Rate
8. Tax Due
PART
@]
DATE PAID
DEBTS AND DEDUCTIONS CLAIMED
OF
1
2
3
4
5
6
7
8
x
TAX ON JOINT/TRUST ACCOUNTS
x
PAYEE
DESCRIPTION
AMOUNT PAID
TOTAL (Enter on Line 5 of Tax Computation)
$
Under penalties of perjury, I declare that the facts I have reported above are true, correct and
complete to the best of my knowledge and belief. HOME ( )
&v;;: ~ W~~~~~,~_.._ ) n9rCl6
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIOUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO. 21 05-1072
06108724
03-01-2006
REV-1543 EX AFP rO~-Onl
EST. OF MARLIN M ZIGNER
S.S. NO. 168-26-3548
DATE OF DEATH 11-05-2005
COUNTY CUMBERLAND
TYPE OF ACCOUNT
o SAVINGS
o CHECKING
o TRUST
[X] CERTIF.
GARY L ZIGNER
4414 ROYAL OAK RD
CAMP HILL PA 17011
REHIT PAYHENT AND FORHS TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
COHHUNITY BANKS has provided the Department with the information listed below which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, yoU were a joint owner/beneficiary of
this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy
to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth
of PennsYlvania. Questi.ons may be answered by calling (7l]) 787-8327.
COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 1708377330 Date 05-20-1994
Established
Account Balance
Percent Taxable
Amount Subject to
Tax Rate
Potential Tax Due
x
17,188.92
50.000
8,594.46
.045
386.75
TAXPAYER RESPONSE
To insure proper credit to your account, two
(21 copies of this notice must accompany your
payment to the Register of Wills. Make check
payable to: "Register of Wills, Agent".
Tax
x
NOTE: If tax payments are made within three
(31 months of the decedent's date of death,
you may deduct a 57. discount of the tax due.
Any inheritance tax due will become delinquent
nine (91 months after the date of death.
PART
m
A.
[ CHECK ]
ONE
BLOCK B.
ONLY
c.
c=J The above information and tax due is correct.
1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain
a discount or avoid interest, or you may check box "A" and return this notice to the Register of
Wills and an official assessment will be issued by the PA Department of Revenue.
c=J The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return
to be filed by the decedent's representative.
c=J The above information is incorrect and/or debts and deductions were paid by you.
You must complete PART ~ and/or PART ~ below.
If you indicate a different tax rate, please state your
relationship to decedent:
PART
@]
TAX RETURN - COMPUTATION
LINE 1. Date Established
2. Account Balance
3. Percent Taxable
4. Amount Subject to Tax
5. Debts and Deductions
6. Amount Taxable
7. Tax Rate
8. Tax Due
PART
~
DATE PAID
DEBTS AND DEDUCTIONS CLAIMED
OF
1
2
3
4
5
6
7
8
x
TAX ON JOINT/TRUST ACCOUNTS
x
PAYEE
DESCRIPTION
AMOUNT PAID
I
$
I
\
TOTAL (Enter on Line 5 of Tax Computation)
Under penalties of
complete to the best of
T~ lIG~
perjury, I declare that the facts I have reported above are true, correct and
my knowledge and belief. HOME ( )
WORK () Yz,~ (8 b
COMMUNWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO. 21 05-1072
06118867
04-24-2006
REV-1543 EX AFP [09-00)
EST. OF MARLIN M ZIGNER
S.S. NO. 168-26-3548
DATE OF DEATH 11-05-2005
COUNTY CUMBERLAND
TYPE OF ACCOUNT
[i] SAVINGS
D CHECKING
o TRUST
D CERTIF.
GARY L ZIGNER
4414 ROYAL OAK RD
CAMP HILL PA 17011
REMIT PAYMENT AND FORMS TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
MID PENN BANK has provided the Department with the information listed below which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of
this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy
to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth
of Pennsylvania. Questions may be answered by calling (717) 787-8327.
COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 10003327 Date 12-31-2002
Established
Account Balance
Percent Taxable
Amount Subject to
Tax Rate
Potential Tax Due
x
68,568.47
50.000
34,284.24
.045
1,542.79
TAXPAYER RESPONSE
To insure proper credit to your account, two
(2) copies of this notice must accompany your
payment to the Register of Wills. Make check
payable to: "Register of Wills, Agent'..
x
NOTE: If tax payments are made within three
(3) months of the decedent.s date of death,
you may deduct a 5% discount of the tax due.
Any inheritance tax due will become delinquent
nine (9) months after the date of death.
Tax
PART
ill
A.
[ CHECK ]
ONE
BLOCK B.
ONLY
c.
[] The above information and tax due is correct.
1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain
a discount or avoid interest, or yoU may check box "A" and return this notice to the Register of
Wills and an official assessment will be issued by the PA Department of Revenue.
[] The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return
to be filed by the decedent's representative.
[] The above information is incorrect and/or debts and deductions were paid by you.
You must complete PART ~ and/or PART ~ below.
PART
~
DATE PAID
DEBTS AND DEDUCTIONS CLAIMED
If you indicate a different tax rate, please state your
relationship to decedent:
PART
@]
TAX RETURN - COMPUTATION
LINE 1. Cata Established
2. Account Balance
3. Percent Taxable
4. Amount Subject to Tax
5. Debts and Deductions
6. Amount Taxable
7. Tax Rate
8. Tax Due
OF
1
2
3
4
5
6
7
8
x
TAX ON JOINT/TRUST ACCOUNTS
x
PAYEE
DESCRIPTION
AMOUNT PAID
I
$
TOTAL (Enter on Line 5 of Tax Computation)
of perjury, I declare that the facts I have reported above are true, correct and
of knowledge and belief.
HOME (
WORK (
TELEPHONF
)
)
NIJMRFR
n^TJ:"
F\LE
LAST WILL AND TESTAMENT
OF
MARLIN M. ZIGNER
I, MARLIN M. ZIGNER, now domiciled in Cumberland County, Pennsylvania, declare this
to be my Last Will. I revoke all other Wills and Codicils that I may have previously made.
Article I
My just debts and expenses of my last illness, funeral, and administration of my estate shall
be paid by my Executor from the principal of my residuary estate as soon as practicable after my
death.
Article II
All inheritance, estate, and succession taxes (including interest and penalties thereon, but not
including any generation skipping tax) payable by reason of my death shall be paid out of and be
charged generally against the principal of my residuary estate without reimbursement from any
person. This provision is not a waiver of any right which my Executor has to claim reimbursement
for any such taxes which become payable as the result of any property over which I have the power
of appointment.
Article III
I gIve, devise and bequeath my tangible personal property in accordance with any
memorandum I have either handwritten or signed, located with my Will or with my valuable papers
and found within 30 days of the probate of my Will. Gifts may only be to persons who survive me or
to organizations which exist at my death, and ifthere is a conflict, the memorandum having the latest
date shall govern. To the extent no such memorandum is found, or all of my tangible personal
property is not disposed of pursuant thereto, my tangible personal property shall be added to my
residuary estate and pass under Article IV hereof.
Article IV
All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever
situate, I give, devise and bequeath according to the following:
A. ONE-THIRD (113) of my estate to be held in trust for the benefit of my wife, IRENE
M. ZIGNER, currently of Cumberland County, Pennsylvania, to be held, managed, and
administered according to Article V herein. In the event IRENE M. ZIGNER predeceases me or
fails to survive me by thirty (30) days, then her share shall be distributed outright IN EQUAL
SHARES to my children: GARY L. ZIGNER, currently of Cumberland County, Pennsylvania; and
LORI A. SIGOUIN currently of Dauphin County, Pennsylvania, Per Stirpes; and
B. TWO-THIRDS (2/3) of my estate to be distributed outright IN EQUAL SHARES to
my children: GARY L. ZIGNER, and LORI A. SIGOUIN. However, if a beneficiary does not
survive me by thirty (30) days, but leaves descendants who survive me by thirty (30) days, those
descendants shall receive, per stirpes, the share the beneficiary would have received had he or she
survived me by thirty (30) days.
Article V
In the event that a Trust is created for the benefit of my wife, IRENE M. ZIGNER, by or as
a result of any part of this Will, the terms and conditions of the Trust for the benefit of IRENE M.
ZIGNER shall be as follows:
_2_
A. To expend and apply so much ofthe net income and so much of the principal ofthe
Trust as the Trustee shall consider advisable for the support, health, and care of IRENE M.
ZIGNER for the remainder of her lifetime.
B. In the event of IRENE M. ZIGNER's death, the trust shall terminate, and the
remaining income and principal ofthe trust shall be distributed outright IN EQUAL SHARES to my
children, GARY L. ZIGNER and LORI A. SIGOUIN, Per Stirpes.
C. No beneficiary or remainderman of this Trust shall have any right to alienate,
encumber, or hypothecate his interest in the principal or income of the Trust in any manner, nor shall
any interest be subject to claims of his creditors or liable to attachment, execution, or other processes
of law.
Article VI
In order to carry out the purposes of the Trust established by this Will for the benefit of
IRENE M. ZIGNER, the Trustee, in addition to all other powers granted by this Will or by law,
shall have the following powers over the Trust estate, subject to any limitations specified elsewhere
in this Will:
(a) to retain in the form received and/or to sell either at public or private sale, any real
estate or personal property except that which I specifically bequeath herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or right arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any beneficiary,
_3_
(f) to file fiduciary/income tax returns and pay the tax due for any year for which such a
return is required,
(g) to make distributions in cash or in kind, or in both, and to determine the value of any
such property,
(h) to employ any attorney, investment advisor, or other agent deemed necessary by my
Executor; to pay from my estate reasonable compensation for all their services,
(i) to conduct along with or with others, any business in which I am engaged in or have
an interest in at the time of my death,
G) to receive reasonable compensation in accordance with their standard schedule offees
in effect while their services are performed, and
(k) to make unlimited gifts from the trust to my children, including the Trustee hereunder,
or to a trust for the benefit of my spouse or my children. The amounts and nature of such gifts shall
be in the sole discretion of my Trustee. It is my specific intention that gifting to protect assets from
the costs of long term care shall be permitted.
Article VII
I hereby appoint my son, GARY L. ZIGNER as Trustee of any Trust(s) created in this Will
for the benefit of my wife, IRENE M. ZIGNER. In the event of the renunciation, death, or inability
to act, for any reason whatsoever of GARY L. ZIGNER, I nominate, constitute and appoint my
daughter, LORI A. SIGOUIN, successor Trustee, acting j ointiy and/or individually, of any Trust(s)
created in this Will.
_4_
Article VIII
I nominate, constitute, and appoint my son, GARY L. ZIGNER, Executor of my Last Will
and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever
of my Executor, I nominate, constitute and appoint my daughter, LORI A. SIGOUIN, successor
Executrix of my Last Will and Testament. I direct that my Executor or successor Executrix be
permitted to serve without bond. In addition to those powers granted by law, I grant them power to
distribute in cash or in kind, in like or in unlike shares, and to file any qualified disclaimer I could
have filed if living. My Executor or successor Executrix shall receive reasonable compensation for
services rendered to my estate.
Article IX
In addition to the powers conferred by law, I authorize my Executor or successor Executrix in
hislher absolute discretion:
(a) to retain in the form received and to sell either at public or private sale, any real estate
or personal property except that which I specifically bequeath herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or right arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any beneficiary,
(f) to file any federal income tax return for any year for which I have not filed such return
prior to my death,
_5_
(g) to make distributions in cash or in kind, or in both, and to determine the value of any
such property,
(h) to employ any attorney, investment advisor, or other agent deemed necessary by my
Executor; and to pay from my estate reasonable compensation for all their services,
(i) to conduct alone or with others, any business in which I am engaged in, or have an
interest in at time of my death, and
G) to receive reasonable compensation in accordance with their standard schedule offees
in effect while their services are performed.
IN WITNESS WHEREOF, I, MARLIN M. ZIGNER, hereby set my hand to this my Last
Will and Testament, on 9 - ..t / - D5
,2005, at Harrisburg, Pennsylvania.
f1l~ "h1- Fi~~
MARLIN M. ZIGN
In our presence, the above-named MARLIN M. ZIGNER signed this and declared this to be
his Last Will and now at his request, in his presence, and in the presence of each other, we sign as
witnesses.
Address
/7;
~
j "
U~-,OJLM( 0/ . lk 0V
2000 Linglestown Rd.. Suite 202. Harrisburg. PA 17110
2000 Linglestown Rd.. Suite 202. Harrisburg. PA 17110
_6_
I, MARLIN M. ZIGNER, Testator, who signed the foregoing instrument, having been duly
qualified according to law, acknowledge that I signed and executed this instrument as my Will, and
that I signed it willingly as my free and voluntary act for the purposes therein expressed.
Sworn to or affirmed and
acknowledged before me by
MARLIN M. ZIGNER, the Testator,
on 9 -,;] / - , 2005.
ut!f;~4![;?:c=
otary Pub ic
1rt~ ~ ~~
MARLIN M. Z R
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal .
Marielle F. Hazen. Notary Pubhc
Susquehanna Twp... Dauphm County
My Commission Expires Sept. 23. 2006
We, the undersigned witnesses who signed the foregoing instrument, being duly qualified
according to law, depose and say that we were present and saw the Testator sign and execute this
instrument as his Will; that he signed and executed it willingly as his free and voluntary act for the
purposes therein expressed; that each of us in his sight and hearing signed the Will as witnesses, and
that to the best of our knowledge, that he was at that time eighteen (18) years or more of age, of
sound mind, and under no constraint or undue influence.
Sworn to or affirmed and
subscribed to before me
by ~ f11. SrYl;-JC
and (I' ' iliJ: ~.{JX ~_ 'S.6't.{uJ
witnesses, on q - d- /
,2005.
{;JJ~
Notary ublic
:..
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COMMONWL;:.LTH OF PENNSYLVANIA
NOlanal Seal
Marielle F. Hazen. Notary Public
Susquehanna Twp.. Dauphin County 7
My Commission Expires Sept. 23. 2006