HomeMy WebLinkAbout08-11-06
.
REV-1500 EX (6-00)
OFFICIAL USE ONLY
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
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COUNlY CODE
~L 0509 ___
YEAR NUMBER
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DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
Fasnacht Catherine
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
6/3/2006 8/2/1919
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Not A licable
[i] 1. Original Return
D 4. Limited Estate
[X] 6. Decedent Died Testate (Attach copy of Will)
D 9. Litigation Proceeds Received
E
SOCIAL SECURITY NUMBER
199-05-8951
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
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D 2. Supplemental Retum D 3. Remainder Return (date of death prior to 12-13-82)
D 4a. Future Interest Compromise (date of death after 12-12-82) D 5. Federal Estate Tax Retum Required
D 7. Decedent Maintained a Living Trust (Attach copyofTrust) _ 8. Total Number of Safe Deposit Boxes
D 10. Spousal Poverty Credit (dale of death between 12-31-91 end 1-'-951 D 11. Election to tax under Sec. 9113(A)(AtlechSchOJ
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
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Vick Ann Trimmer, Es ire
FIRM NAME (If Applicable)
METTE, EVANS & WOODSIDE
TELEPHONE NUMBER
3401 North Front Street
PO Box 5950
717-232-5000
Harrisburg, PA 17110-0950
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
(4)
78,000.00
0.00
0.00
0.00
22,536.03
6,114.22
OFFICIAL USE O~L,Y)
1. Real Estate (Schedule A)
(1)
2. Stocks and Bonds (Schedule B)
(2)
(5)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
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6. Jointly Owned Property (Schedule F) (6)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
1,371.43
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10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
(8)
15,644.55
118.10
108,021.68
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
(13)
15,762.65
92,259.03
0.00
11. Totsl Deductions (total Lines 9 & 10)
(11)
12. Net Value of Estate (Lin e 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
(12)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(14)
92,259.03
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)
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< 16. Amount of Line 14 taxable at lineal rate
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Ii 17. Amount of Line 14 taxable at sibling rate
a
U 18. Amount of Line 14 taxable at collateral rate
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~ 19. Tax Due
20.0
0.00
92,259.04
0.00
0.00
x.O L(15)
x.O ~(16)
(19)
0.00
4,151. 66
0.00
0.00
4,151.66
x .12 (17)
x .15 (18)
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > .$E$URE T()A~$~ALI..QOESTi()NS.ON;RI:VE,'." . kSE S, IDE ANP RECHECK MATH < <
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3W4645 1.000
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I C I t Add
Decedents omPle e ress:
SlREET ADDRESS
2140 Market Street
Cumberland
CI1Y I STATE I ZIP
Camp Hill PA 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 )
4 ,151. 66
0.00
0.00
207.58
Total Credits (A + 8 + C) (2)
207.58
3. Interest/Penalty if applicable
D. Interest
E. Penalty
0.00
0.00
TotallnterestlPenalty (D + E) (3)
0.00
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)
0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
3,944.08
A. Enter the interest on the tax due. (SA)
0.00
8. Enter the total of Line 5 + SA. This is the BALANCE DUE. (58) 3,944.08
III~~
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? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. [i] D
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedule. and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the personel representative I. based on all information of which prepar <,has any k ~edge. <
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
Peter E. Fasnacht/Linda J. Leicht ~
ADDRESS
Yes
No
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4708 Maple Avenue
SIGNATURE OF PREPARER 011-iER 11-iAN REPRESENTATIVE
Vicky Ann Trimmer, Esquire
ADDRESS
Mechanicsburg, PA
05 AU/~~
3401 N. Front Street, PO Box 5950 Harrisburg, PA 17110-0950
Il4 111M __ ~~,
For datas 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. 99916 (a) (1.1) (i)].
For datas 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. 9 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 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 youngar 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)1.
The tax rate imposed on the net value of transfers to or for the use of the decadent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9 9116(1.2) [72 P.S. 99116(a)(1)].
The tax rate imposed on tha net value of transfers to or for the use of the decadent's siblings is 12% (72 P.S. 9 9116(a)(1.3)). A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decadent, whether by blood or adoption.
3W4646 1.000
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
REV-1502 EX + (6-98)
ESTATE OF
FILE NUMBER
Catherine E. Fasnacht
21 06 0509
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 v.t1ich 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
Condominium located at 2140
Market Street, Borough of Camp
Hill, Cumberland County,
Pennsylvania; Tax Parcel
Number 01-21-0271-366.-U202B
Valuation is based on pending
contract for sale of property.
78,000.00
3W4695 1.000
TOTAL (Also enter on line 1, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$
78,000.00
REV.1508 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Catherine E. Fasnacht
FILE NUMBER
21 06 0509
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jolntly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION
VALUE AT DATE
OF DEATH
1 PNC Bank Checking Account
#5140019574
21,536.03
2 Tangible Personal Property
Household goods and furnishings
and miscellaneous items of
personal property
1,000.00
3W46AD 1.000
TOTAL (Also enter on line 5 RecaDitulation\ $
(If more space is needed, insert eddilional sheets of the same size)
22,536.03
REV-1509 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Catherine E. Fasnacht
SCHEDULE F
JOINTL V-OWNED PROPERTY
FILE NUMBER
21 06 0509
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.
Fasnacht, Sr., Peter E
4708 Maple Avenue, Mechanicsburg,
PA 17055
Son
8.
c.
JOINTLY-OWNED PROPERTY:
lETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE WlME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD'S VALUE OF
"'-NBEROR SlMllAR IDENTIFYING NUMBER. ArrACH DEED FOR
NUMBER TENANT JOINT JOINTLY-HOLD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1. A.
1 7/13/2001 100 Par
PNC Bank Certificate of
Deposit Account
#31400215071 , owned jointly
with decedent's son, Peter
E. Fasnacht 12,203.05 50.0000 6,101. 53
Interest accrued to
6/3/2006 25.37 50.0000 12.69
TOTAL fAlso enter on line 6 Recaoitulationl $ 6.114.22
3W46AE 1.000
(If more space is needed, insert addKional sheets of the same size)
REV-1510 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Catherine E. Fasnacht
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
FILE NUMBER
21 06 0509
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 PROPER1Y
ITEM IN:l.LDE ll-E ~E OF 1l-E TRANSFEREE, THEIR RELATIONSHIP TO DEceDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE
NUMBER Tl-E DATE OF TRANSFER. ATTACH A COPY OF TI-E DEED FOR REAL ESTATE VALUE OF ASSET INTEREST (IF APPUCABLEl VALUE
1. DuPont Savings and Investment
Plan Retirement Account;
beneficiary is decedent's son,
Peter E. Fasnacht 1,371.43 100.0000 0.00 1,371.43
TOTAL (Also enter on line 7, Recapitulation) $ 1.371.43
(If more space is needed, insert addnional sheets of the same size)
3W46AF 1.000
REV-1511 EX+ (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Catherine E. Fasnacht
ITEM
NUMBER
A.
B.
FUNERAL EXPENSES:
1.
Parthemore Funeral Home, New
Cumberland, PA
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
21 06 0509
Debts of decedent must be reported on Schedule I.
DESCRIPTION
Total from continuation schedules
Street Address
City
Relationship of Claimant to Decedent
4.
Probate Fees
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) I EIN Number of Personal Representative(s)
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
1
Cumberland Law Journal
Advertise estate notice
Street Address
City
Year(s) Commission Paid:
2.
Attorney Fees
State
Zip
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
3W46AG 1.000
2
The Sentinel
Advertise estate notice
State
Zip
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$
AMOUNT
7,883.00
1,195.00
6,000.00
340.00
75.00
151.55
15 644.55
Estate of: Catherine E. Fasnacht
Item
No.
2
199-05-8951
Schedule H Part 1 (Page 2)
Description
Amount
Rolling Green Cemetery
Grave opening and grave marker
1,195.00
Total (Carry forward to main schedule)
1,195.00
REV-1512 EX + (12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RElURN
RESIDENT DECEDENT
ESTATE OF
Catherine E. Fasnacht
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
21 06 0509
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.
DESCRIPTION
VALUE AT DATE
OF DEATH
Condominium fee for June
100.00
2
PPL Corporation
Electric bill
18.10
3W46AH 2000
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
118.10
Estate of: Catherine E. Fasnacht
199-05-8951
Schedule J Part 1 (Page 2)
Item
No. Description
Relation
Amount
2 Peter E. Fasnacht, Sr.
4708 Maple Avenue
Mechanicsburg, PA 17055
Condominium located at 2140 Market
Street, Borough of Camp Hill,
Cumberland County, Pennsylvania;
Tax Parcel Number
01-21-0271-366.-U202B
Inventory Value: 39,000.00
DuPont Savings and Investment Plan
Retirement Account; beneficiary is
decedent's son, Peter E. Fasnacht
Inventory Value: 1,371.43
100 Par
PNC Bank Certificate of Deposit
Account #31400215071, owned
jointly with decedent's son, Peter
E. Fasnacht
Inventory Value: 6,101.53
Accrued: 12.68
Tangible Personal Property
Inventory Value: 500.00
Son
46,985.64
3 Linda J. Leicht
4708 Maple Avenue
Mechanicsburg, PA 17055
Condominium located at 2140 Market
Street, Borough of Camp Hill,
Cumberland County, Pennsylvania;
Tax Parcel Number
01-21-0271-366.-U202B
Inventory Value: 39,000.00
Tangible Personal Property
Inventory Value: 500.00
Daughter-in-law
39,500.00
LAST WILL AND TESTAMENT
OF
CATHERINE E. FASNACHT
I, CATIIERlNE E. FASNACHT, of the Borough of Camp Hill, Cumberland County,
Pennsylvania, being of sound mind, do make, publish and declare this to be my Last Will and
Testament, hereby revoking and making void any and all former Wills made by me at any time
heretofore.
1. I direct that the expenses of my burial and all my debts be paid as soon after my death
as may be convenient to my Executor or Executrix hereinafter named.
2. Death taxes: All federal, state and other death taxes payable on the property forming
my gross estate for those purposes, whether or not it passes under this will, shall be paid out of the
principal of my probate estate just as if they were my debts, and none of those taxes shall be charged
against any beneficiary. This provision shall not apply to any property over which I have a general
power of appointment for federal estate tax purposes.
3. I appoint as my Co-Executors of this Will, my son, PETER E. FASNACHT and my
daughter-in-law, LINDA J. LEICm, to serve jointly. If eitI~er of my Co-executors are unable or
unwilling to serve, I hereby appoint the other as sole Executor.
4. I make the following specific bequests:
A. I give all my household belonging, and other tangible personal property to my
son, PETER E. FASNACHT and my daughter-in-law, LINDA]. LEICHT.
Ct.:(.
B. I give $20,000.00 in trust, to my Trustees, PE1ER E. FASNACHT and LINDA
]. LEICHT. to be held for the benefit of PETER E. F ASNACm,]r., under the terms set forth below:
1. My Trustees shall distribute in quarterly or other distributions as they
see fit $2,000 per year to my grandson;
2. My Trustees shall make such additional distributions from the trust
corpus as they may in their sole discretion see fit for personal needs or emergencies of PETER E.
FASNACHt, JR.;
3. At the end of ten years the Trust shall terminate and any remaining
funds shall be distributed to PETER E. FASNACHT,]R.
C. I give my condominium and any other real estate or interest in real estate which
I may have at my death to my son PETER E. FASNACHT and my daughter-in-law, LINDA ].
LEICHT.
5. I give all the rest, residue and remainder to my son, PETER E. FASNACHT and my
daughter-in-law, LINDA]. LEICHT
6. I make no provision in this Will for any bequests or devises to my grandchildren (other
than Peter E. Fasnacht, Jr.) from whom I have been estranged for a number of years.
7. I give to my Executrix, Executor and Trustees all those powers granted by law pursuant
to the Pennsylvania Probate, Estates, and Fiduciaries Code. I direct that their authority be construed
in the broadest manner consistent with validity and with their duties as fiduciaries hereunder in carrying
out and executing my Will.
8. To the extent that such requirements can be legally waived, I direct that my Executrix,
Executors and Trustees shall not be required to post any bond or give any security in connection with
- 2 - 4
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their duties, hereunder.
IN WITNESS WHEREOF, I, CATHERINE E. FASNACHT, have hereunto set my hand
and seal to this, my Last Will and Testament which consists of 3 typewritten pages, this ~
of fL~~.. 1999.
?\ ~tttiZ., -:C ~p
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CATHERINE E. FASNACHT
Signed, sealed, published and declared by the above-named, Testatrix, as her Last Will and
Testament in the presence of us, who at her request, in her presence and in the presence of each other
R~~s&;:=~~m~~~
ltn ss
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Witness
of 3 &,t1J ~ k. #303
//~ '17 /7/0"/
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA
)
) ss.
'\;
)
COUNTY OF DAUPHIN
I, CA TIffiRINE E. FASNACHT, 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 this 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.
tr/k~ E,~~/L-#
CA'TIIERINE E. FASNACHT
- 3 -
Sworn or ~ffinned to and ackn~ged~ me, by CA1HERlNE E. FASNACHT...the
Testatrix, this /?"P7 day of p. ~ ./.1999.
NotMal Sf8 - I
JIdt\ A. Harper, ~PutitIc; d
Harrillburg. Dauphin
My Commission Expinls Sept 1 2001
Member Penns',llvanta Assoc:iation M I\"fd~':'-
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA )
) ss.
COUNTI' OF DAUPHIN )
we,~/7).~ and~Abu-.
the witnesses W ose names are slgned to the attached and foregomg mstrument, bemg duly qualified
according to law, do depose and say that we were present and saw the Testatrix sign and execute the
instrument as her Last Will; that she signed willingly and that she executed it as her free and voluntary
act for the purpose 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 that time 18 or more
years of age, of sound mind and under no constraint or undue influence.
. S~om ot;?lffirm~d to a...'1d subscribed to before me by these witnesses, this /7'/1; day of
71n~ , \999. 7/I(l~.~ &/4---
I . Yh. A~
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JudIth A. ~ Sea! . .=-_.,,~~.~.~
He~lg.~U~-~ I
My CommlSStOo Expif'~S~ 2001
Mflmbef Dcuuv..... . Ass . .
, . .......,,}..vBma OClati{ln of ~,~'4riiY
- 4-
JUN-25-2005 15:38
PNCBANK
412 758 3458
o PNCBAN<
June 26, 2006
Mette, Evans & Woodside
Attn: Lisa J Knode
340 1 North Front St.
POBox 5950
Harrisburg, PA 17110-0950
scp
RE: Estate of Catherine E Fasnacht (Deceased)
SSN: 206-97-2705
DOD: 06-03-2006
Dear Ms. Knode:
In response to your request for Date of Death balances for the customer noted above, our
records show the following:
Certificate of Deposit
Account #31400215071 Established 07-13-2001
CATHERINE E FASNACHT OR
PETER BDW ARD F ASNACflT
DOD balance: $12,203.05 + $2S.37accrued interest
Checking Account
Account #5140019574 Established 11~01-1965
CATHERINE E FASNACHT
DOD balance: $21,536.03 Non interest bearing account
Please note that this office only provides date of death balances for deposit accounts
(lRAs, CDs, Checking and Savings accOlmts). We do not process any fmancial
transactions or provide statements. If you need assistance with any of these items,
please call1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch
office.
Sincerely,
~;1~
Erica L Schlegel
1-800-762-1775
P7 -PFSC-04-F
500 First A vc.
Pittsburgh PA 15219
Member FDIC
P. 01/01
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