HomeMy WebLinkAbout08-09-06
Glenda Farner Strasbaugh
Register of Wills
and
Clerk of Orphans' Court
Marjorie A. Wevodau
First Deputy
Kirk S. Sohonage, Esq
Solicitor
Register of Wills and Clerk of the Orphans' Court
County of Cumberland
One Courthouse Square
Carlisle, PA 17013
(717) 240-6345
FAX (717)240-7797
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INVOICE
Bill To:
InvoiceNo:
Invoice Date:
Estate of:
Estate No:
999
8/9/2006
GILDA INGRID L
21-05-1050
SEAN M. SHUL 12, ESQ
11 ROADWAY DRIVE SUITE B
wz
CARLISLE, PA 17013
Qty
1
Fee Description
Additional Probate
Fee
Total
$50.00
-"
......--
50.00
Total:
$50.00
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Checks should be made payable to the Register of Wills. Terms: Net 30.
Please return one copy of this invoice with your payment. Thank you.
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REV. 1500 EX + (6..(10)
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COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN !FILENUMBER
DEPARb~~~T2~~6~1EVENUE RESIDENT DECEDENT 21 05 1050
"_ ._. H~RISBU~,~ 17~a.()601 _"_ _____ _ '._ ___.... ._.._______.__L J:.QUNI'r'C.QQL_YE"B._ fJ!J~e:B...__ ".
TDEcEDENT~S NAME (LAST'-FIRST, ANDMIDDLElNITIAl}-.-- - .- - -- -.- - - ---- - - -1- SOCIAL SECURITy NUMBER - - .- - - - --
Gilga, Ingrid L. 309-42-8541
r-n-;----- -- - - - - - - - -.- -- --- - -- - -.--- --' .1 - - --- - -- - -'- ----
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) I THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
~11 ~~;~fA~~E~;URVIVlNGSPOUS-E'SNAME (iL~~/F~R~~~: ~IDDLEiNITIAG ,... -- - - -- --- --'~SOCiAL sE~~~~1fe~gF-~LL~ ---.-
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-----D--~emairlder Return (cfate of death-prior to 12=13-82)--
o 5. Federal Estate Tax Return Required
REV-1500
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o 4a. Future Interest Compromise (date of death after
12-12-82)
1101 0
1101 6. Decedent Died Testate (Attach copy 7. Decedent Maintained a Living Trust (A\\ach
of Will) copy of Trust)
o 9. Litigation Proceeds Received 0 10. Spousal Poverty Credit (date of death between 0 11.Election to tax under Sec. 9113(A) (Attach Sch 0)
.lJ~!~..SECTlOt{MU$TiEcOMPI.e-fEb:~rcORR~~~~~O'NFiOEf.ifIAkJiXJtifQ'miATI.ON$HOUi.iP'BE-OI~CT~orTOTT"7)T"~'7j
~AME I COMPLETE MAILING ADDRESS
I Sean M. Shultz, Esquire '
fIRMNAME(if~P;;li~ble)....-_.-----------1 "
, Knight & Associates, p,c. . 11 ~oadway Dnve, Smte B
rE~E:;~~;~~;;m _m.__.______________: CarlIsle, PA 17015
--:-:--t--::-:::-...:=.-~-===-::==--::- ---==--:=~::--=---.:-::==..:===::===--=-===-=======::~~:===~~:--===-:.~~--===:~-~~-----~.- ---- .-----~-
1. Real Estate (Schedule A)
1181
10
1. Original Return
4. Limited Estate
8. Total Number of Safe Deposit Boxes
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(1 )
None
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2, Stocks and Bonds (Schedule B)
(2)
(3)
(4)
None
3, Closely Held Corporation, Partnership or Sole-Proprietorship
None
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4, Mortgages & Notes Receivable (Schedule D)
5, Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6, Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8, Total Gross Assets (total Lines 1-7)
9, Funeral Expenses & Administrative Costs (Schedule H)
10, Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
(9) 20,925.55
-- ---------- - ---._-,------
(10) 16,873.03
None
(5) 309,732.46
(6) None
(7) None
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(8) ~09,732.46
11. Total Deductions (total Lines 9 & 10)
(11 )
37,798.58
271,933.88
12, Net Value of Estate (Line 8 minus Line 11)
(12)
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)
(13)
(14)
271,933.88
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15, Amount of Line 14 taxable at the spousal tax rate,
or transfers under See, 9116(a)(1.2)
x .00
(15)
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16. Amount of Line 14 taxable at lineal rate
x .045
(16)
17, Amount of Line 14 taxable at sibling rate
x .12
(17)
18, Amount of Line 14 taxable at collateral rate
(18)
271,933,88 x .15
40,790.08
19, Tax Due
(19)
40,790.08
20, 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Copyright 2000 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00)
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> Decedent's Complete Address:
STREET ADDRESS
28 Choate Way
CITY
Carlisle
------------ ------1':1----- ----1 --.--.------------
,STATE PA iZIP 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
40,790.08
38,500.00
--..---------
2,026.32
Total Credits (A + B + C)
(2) 40,526.32
3. Interest/Penally if applicable
D. Interest
E. Penalty
Total Interest/Penalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is thEOVERPAYMENT.
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 theTAX DUE.
A. Enter the interest on the tax due.
(3) ___~____~
(4)
0.00
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE
(5)
(5A)
(5B)
263.76
263.76
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;............................................................................. 0 ~
~: ~:~::~ ~h~e~;~;i:~~~:~~~~:~~~. ~~~~~ .~.~~. ~~~. :'~~:'~.~:. .~~~~.~~~~.~~~. .~.~ .i~~. ~~.~.~~~..............................~~ ::::::::::: ::..... 8 ~
d. receive the promise for life of either payments, benefits or care?........................................................... 0 101
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?................................................................................................................ 0 ~
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 0 ~
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?..............................n................................................................................ 0 ~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements. and to the best of my knowledge and belief, it is true. correct and complete. Declaration
~~are,-other than the per!"na esent<lt~_is based on ~II information of which preparer has any _knowledge. ________ _ __.____
SIGNATURE OF PERS PONSIB F L1~URN ADDRESS
, E. .D. ~ ,(tJ. )!V~~~nfolgif~O North
SIGNATUR F PERSON RES NSIBL~~ . .---;i.bDRESS----------~-.-----
.~. Louise Botzum, a/~a.Louise ~~tzum ../ \ -4 .' 5710 E. Road 200 North
(J,~~~~~;~~:~f~"i~~JR ~~~~-~~:;~~~4~t:b~~ESS---Avo~,~.. 46i~__._____
Sean hultz, Esquire 11 R d D' S' B
oa way nve Ulte
Carlisle, PA 17013
DATE
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------.---OATE--
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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 statutedoes 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. !l9116
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.
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SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Gilga, Ingrid L.
i FILE NUMBER
_ L_u_ 2] -()~ -_!050__
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
---~.~,._-
80,857.30
Citizens Bank Checking Account No. 6100730247
2
Certificate of Ownership Diamond Ring
1,350.00
3
Coal Mine Royalties
7,618.16
4
MetLife Annuity 550133042
60,768.89
5
MeLife Annuity 072990837
159,138.11
TOTAL (Also enter on Line 5, Recapitulation)
309,732.46
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SCHEDULE H
FUNERAL. EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF G'l I 'd L
1 ga, ngn .
------~- . ------~-IFILENUMBE-R------~~-
__________~______ _~~_____.J__.?1-~_=__1~50_______~_
Debts of decedent must be reported on Schedule I.
-ITEM-I---- ----~---~~~ESCRI~TION~-~- -~-------
NUMBER!
.. A. --iFUNERAL EXPENS-ES:- ___~___~n________~_____
I Ewing Brothers Funeral Home, Inc.
2 Memorial Service
I--~~;~N;-----~-
3,726.00
160.1 0
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
B.
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address
City State
Year(s) Commission paid
Attorney's Fees to Knight & Associates, P.e.
Zip
2.
12,389.30
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
Probate Fees to Register of Wills
State
Zip
4.
375.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
1
Other Administrative Costs
The Sentinel - advertise letters
180.59
2
Cumberland Law Journal - advertise letters
75.00
I
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Total of Conti~ua~o~ Schedule(s) ___~J_~_____ 4,019.56
TOTAL (Also enter on line 9, Recapitulation) 20,925.55
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Schedule H I
FWleI"aI Expenses & I
----~~~ --~----
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
~_____' ________u________ ____' ___,____ ___~
____.______'._, u_______..'_____ __..__.__ ___,.______ _____. ____ .~_'___"____'_____'.___...__
ESTATE OF
---"-------...------------]------.. -- -- -- -- -- -- --- -
Got I od L \. FILE NUMBER
1 ga, ngn 0 I 21 _ 05 _ 1050
Travel Expens~~~Me~lsf~Ex~cut~~---- --------- "T------- 268.58--
3
4
Travel Expenses - Lodging for Executors
632.09
5
Travel Expenses - Gas for Executors
235.00
6
Tolls and Miscellaneous expenses for Executors
63.94
7
Moving Expenses - Vacate cottage
1,352.00
8
Terry Lindsay - Disposal of unwanted items in cottage
55.00
9
Nationwide Van Lines - Expense of moving personal property from Pennsylvania to Indiana
902.00
10
Diane Weidner - Animal Care Cleaning
490.00
11
Checks
20.95
Page 2 of Schedule H
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SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
___J_______
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
__..______.,,___.____~.___.__._.__,,_~_.._L_____.._______..~__
ESTATE OF
Gilga, Ingrid L.
[ FILE NUMBER
21 - 05 - 1050
Include unreimbursed medical expenses.
ITEM
NUMBER
--- - --'..----...-
1
DESCRIPTION
AMOUNT
UGI - gas and electric
99.62
2
Cumberland Crossing - rent
778.56
3
Sprint - phone bill
21.46
4
Lakeview Home Health Services
64.00
5
MetEd - Electric
73.49
6
WestShore EMS - Ambulance
86.17
7
Social Security
1,555.40
8
Federal Income Tax
12,056.00
9
State Income Tax
1,819.00
10
Familly Home Medical - Wheel Chair Rental
59.33
11
Income Tax Preparation
260.00
TOTAL (Also enter on Line 10, Recapitulation)
16,873.03
REV.1513 EX:(9.o0)
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II BENEFICIARIES
--_.~--_._--~-.._-
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
-.--.- --..-- ---- ----.--.-1 FILE NUMBE-R---- -------
21 - 05 - 1050
,
. NUMBER l, .~.=NAME-;~ADDRE~ O~ P~R:N~~~VIN~PROPERTY =- l R:;E~] .. AMO~~~~:A~~A~E ~
I. .. TAXABLE DISTRIBUTIONS (include outright spousal distributions) I I
1 I Gerald D. Botzum, EDD friend 50% estate
15710 E. Road, 200 North I
Avon, Indiana 46123
ESTATE OF
Gilga, Ingrid L.
2 J. Louise Botzum
5710 E. Road, 200 North
Avon, Indiana 46123
friend
50% estate
II.
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!Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover she t
!NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
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B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE
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LAST '~ILL AND TESTAMENT
OF
INGRID L. GILGA
I, INGRID L. GILGA, of West Pennsboro Township, Cumberland
County, Pennsylvania, being of sound and disposing mind, memory
and understanding, do make, publish and declare this to be my
Last Will and Testament, hereby revoking and making void all
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previous Wills and Codicils heretofore made by me.
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I order and direct my personal representative hereinafter -
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named to pay all of my just debts, funeral expenses and expenses
involved or connected with the administration of my estate as
soon after my death as is reasonably possible. However, my
personal representative need not accelerate and pay those
unmatured obligations which, in his, her or its opinion, it might
be proper and more advantageous to retain or renew and pay as
they become due and payable. If I do not own a burial
grave marker at the time of my death, I authorize my personal
representative, in his, her or its sole discretion, to purchase
2
burial plot and to erect a suitable grave marker at my grave,
to expend sums from my estate for this purpose.
I give, devise and bequeath the following property with
II irlsurarlCe. proceed.s tJ.-lt:r8oil as follows:
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THE LAST WILL AND TESTAMENT OF INGRID L. GILGA
A. I direct that GERALD D. BOTZUM and LOUISE BOTZUM
care for the six cats that I now have or any that are living at
the time of my death.
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I give, devise and bequeath the rest, residue and remainder
of my estate, together with all insurance proceeds thereon of
whatever nature and wheresoever situate equally to my friends,
GERALD D. BOTZUM and LOUISE BOTZUM, of Danville, IN, providing
that they survive me by sixty (60) days.
4
Should my friends GERALD D. BOTZUM and LOUISE BOTZUM
predecease me or die on or before the sixtieth (60th) day
following my death, then I give, devise and bequeath the rest,
residue and remainder of my estate together with all insurance
proceeds thereon of whatsoever nature and wheresoever situate to
their children, DI~~NE OWEN, T~~YA L. BOTZUM, DOUGLAS B. BOTZUM,
and MARK R. BOTZUM, all of which can be contacted through DIANNE
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personal
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OWEN in Indianapolis, provided they survives me by sixty (60)
days per stirpes.
5
I grant my personal representative the following powers i~
addition to and not in limitation of such powers as my
representative shall hold by law:
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THE LAST WILL AND TESTAMENT OF INGRID L. GILGA
(a) To retain all property received including the stock of
any corporate fiduciary acting hereunder, provided such
property remains productive.
(b) To join in any corporation, partnership,
recapitalization, merger, reorganization or voting
trust plan; to delegate authority with respect thereto;
to deposit investments under agreements and pay
assessments; and generally to exercise all rights of
investors, including but not limited to, the voting of
shares.
(c) To manage, operate, repair, improve, mortgage or lease
on any terms any real estate held or owned by my
estate.
(d) To operate any business that I may own at my death.
(e) To invest any funds of my estate in any stocks, bonds,
notes or other securities or property, real or
personal, without regard to the principle of
diversification or any other statute or general rule of
law in his, her or its absolute discretion, it being
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intention to give my personal representative the
broadest investment powers possible, providing such
investments do not unnecessarily prevent the prompt
settlement of my estate.
(f) To sell or otherwise dispose of any property,
personal, tangible or intangible, at any time
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In general, to exercise all powers in the management,of
my estate which any individual could exercise in the ~ ~
management of similar property mvned in his own righ~" ,~, '
upon such terms and conditions as to him, her or it may ~\\
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THE LAST WILL AND TESTAMENT OF INGRID L. GILGA
part of my estate in any manner and on such terms
and conditions as my personal representative shall
see fit in his, her, or its absolute discretion.
(g) To borrow money for the payment of taxes or for any
other proper purposes in the administration of my
estate, and to mortgage or pledge estate assets as
security.
(h) To compromise claims without court approval including,
but not limited to, any controversies with the united
States of America or the Commonwealth of Pennsylvania
concerning estate and inheritance taxes on any
interests that may pass under this my Last Will and
Testament.
(i) To distribute in cash or in kind upon any division or
distribution of my estate.
(j) To undertake any and all acts deemed necessary and
proper by my personal representative for the proper,
advantageous and prompt management of the settlement
my estate.
(k)
seem best and to execute and deliver all instruments
and to do all acts which he, she or it deems necessary
4
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THE LAST WILL AND TESTAMENT OF INGRID L. GILGA
or proper to carry out the purposes of this, my
Last will and Testament.
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No interest of any beneficiary of my estate, either in
income or in principal, shall be subject to anticipation or
pledge, assignment, sale or transfer in any manner, nor shall any
beneficiary have the power in any manner to charge or encumber
his interest ej.ther in income or principal, nor shall the
interest of any beneficiary be liable or subject in any manner
while in the possession of my personal representative for the
liability of such beneficiary.
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I nominate, constitute and appoint my friends, GERALD D.
( .
BOTZUM and LOUISE BOTZUM, as Co-Executors of this my Last Wil~
and Testament. I direct that my personal representatives sha~,~
of his, her or its duties in this or any other jurisdiction.
not be required to give or post bond for the faithful performance
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I nereby declare it to be my expressed desire ~hat my
personal representative employ Michael J. Hanft, Esquire, of
Cumberland County, Pennsylvania, for legal advice and assistance
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THE LAST WILL AND TESTAMENT OF INGRID L. GILGA
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regarding this my Last will and Testament, he having considerable
knowledge of my affairs, views and wishes respecting any matters
that may arise at the probate of this instrument, the
administration of my estate, and the execution of the powers
herein mentioned. Any mention of Michael J. Hanft, Esquire in
this my Last will and Testament, is my free and voluntary act and
through no influence by any person.
IN WITNESS WHEREOF, I have hereunto set my hand to this my
Last will and Testament this ~!Jt!J day of August, 1995.
WITNESS:
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THE LAST WILL AND TESTAMENT OF INGRID L. GILGA
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA
55.
COUNTY OF CUMBERLAND
I, INGRID L. GILGA, 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 and Testament; that I
signed it willingly, and that I signed it as my free and
voluntary act for the purposes therein expressed.
Sworn or affirmed and acknowledged before me by INGRID L.
GILGA, the Testatrix, this ~~tlf day of August, 1995.
I Notarial So"l I
Michael J. Ha'nft; N~tary Public I
Carlisle ,Bo:o, Cumberland County
My Commission Expires April 13, 1998 I
~1ember. Penn,;;y/v"'nia I-.ssociation of NOC2.r:es
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THE LAST WILL AND TESTAMENT OF INGRID L. GILGA
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
SSe
COUNTY OF CUMBERLAND
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the foregoing document, being duly qualified according to law1 do
WE,
and
the witnesses whose names are attached
to
depose and say that we were present and saw Ingrid L. Gilga sign
and execute the instrument as her Last will and Testament; that
she signed willingly and that she executed it as her free and
voluntary act for the purposes therein expressed; that each
subscribing witness in the hearing and sight of the Testatrix
signed the Last Will and Testament as witnesses and that to the
best of our knowledge the she was at the time 18 or more years of
age, of sound mind and under no constraint or undue influence.
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Sworn or affirmed and subscribed before me by
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