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HomeMy WebLinkAbout12-04-06 LAW OFFICES HOWARD B. KRUG LEON P. HALLER JOHN W. PURCELL, JR. JILL M. WINEKA NICHOLE M. STALEY O'GORMAN LISA A. RYNARD LATOYAC. WINFIELD Purcell, Krug & Haller 1719 NORTH FRONT STREET HARRISBURG, PENNSYLVANIA 17102-2392 TELEPHONE (717) 234-4178 FAX (717) 783-4939 HERSHEY (717) 533-3836 JOSEPH NISSLEY (1910-1982) JOHN W. PURCELL VALERIE A. GUNN Of Counsel December 1, 2006 Register of Wills Cumberland County Court House Carlisle, PA 17013 Re: Estate of Dorothy M. Myers No.: 21-05-0554 Dear Register of Wills: Enclosed please find two originals and two copies of the Inheritance Tax Return for the above- captioned matter. I am also enclosing a check in the amount of $15.00 for the filing fee. Please return two date-stamped copies of the Return to me in the enclosed stamped, self-addressed envelope. Thank you. Sincerely, Ch11_Yn. ~ FM~ ~ineka JMW/bas Enclosures cc: Donna Keammerer, Exec. wlo enc. (estates\myers-d\12-Q1-06 Itr to Register) (") ~o pn:D '11 ""0 (") b ::r: r- ,->m 't"'::Z;;:o ...-.': en A ~:::J 00 nO-n ,-'c: >~:D :0-; ):> ""'-) c= c= C2"\ o J'T1 n I .- -0 :x ~ N C) ::0 ::om r"n CJ 00 ~:D S~:~ CJ rT'ln, :'00 ("'".)0 .'h-n _c.;;;: ::r:! "'-,.. ('") ~.::::m {~,?c..> -'T1 , "' REV.l500 EX + (8-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT I- Z W C W (,) W C DECEDENT'S NAME (LAST, ARST, AND MIDDlE INITIAL) MYERS Doroth M. DATE OF DEATH (MM-D[)'Year) DATE OF BIRTH (MM-D[)'Year) 04/12/2005 03/30/1917 (IF APPUCABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) OFFICIAL USE ONLY FILE NUMBER 2 1 -0 5 0 5 5 4 ~COiiE' -YEAR- - - NiiiiER- - SOCIAL SECURITY NUMBER 1 72- 0 1 - 7 2 5 6 THIS RETURN MUST BE FIlED IN DUPlICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 2 04- 0 1 - 3 365 00 1. Original Return 0 2. SUpplemental Return 0 3. Remainder Return (daleofdealhpriortD12.1H2) o 4. Limited Estate 0 4a. Future Interest Compromise (daleofdealhallllr12.12-82) 0 5. Federal Estate Tax Return Required 00 6. Decedent Died Testate (AllachcopyofWil) 0 7. Decedent Maintained a Living Trust (Allach copy of Trust) Q.. 8. Total Number of Safe Deposit Boxes o 9. Litigation Proceeds Received 0 10. Spousal Poverty Credit (daleofdealh between 12-31-91 and 1-1-95) 0 11. Election to tax under Sec. 9113(A) (AIIach SchO) ....YHIS..SECnON.:MOSY.BECOMPLEtEO[.QSUCORRESPONOENCEiANOCONF#IOENTlAt.i?tAXJNFORMATIOHSHOuLD'BEfcOJRECTEOTO:;'i'di .. NAME COMPLETE MAILING ADDRESS Jill M. Wineka Es uire FIRM NAME (If Applicable) Purcell Kru & Haller 1719 North Front Street TELEPHONE NUMBER 717 234-4178 Harrisbur PA 17102 w .... lll::!!CI) oIX:lll: wl1.0 :coo ofiil l1. 0( .... z w c z o l1. CI) W IX: IX: o o z o i= :3 ::) l- e: II( (,) w a::: 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) 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) 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) (1) (2) (3) (4) (5) (6) (7) (9) (10) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o i= ~ ::) Q. :E o o >< ~ 15. Amount of Line 14 taxable at the spousal tax rate. or transfers under Sec. 9116 (a){1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 150,944.67 o ~O ,-;s;g RIp -~.m "'- 1J (jj~ 00 ()OTl ~JS3 ._~, --l ~ "...J ;;..,--,. (8) 16,408.81 (11) (12) (13) (14) X ~(15) X _(16) X .12 (17) X .15 (18) (19) 20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF ,\N OVERPA'WEtH OFFICIAL USE ONLY ......., C:J = c:T\ o I"T1 n I &- ::0 FHPi 00 Co'"> ::0 .--10 fT1f" :'.J:.J 0 (::)0 -n-n :;;: ::n -",,0 ;:::m 0?C) -0 :x ~ 150,944.67 16,408.81 134,535.86 134,535.86 0.00 0.00 0.00 0.00 0.00 .'".',' <,/ Decedents omDlete ress: STREET ADDRESS 720 Mountain Street CITY I STATE I ZIP Enola, PA 17025 I C Add Tax Payments and Credits: 1. Tax Due (Page 1 Une 19) 2. CreditslPayments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 0.00 Total Credits (A +8 +C) (2) 0.00 3. InterestlPenalty if applicable D. Interest E. Penalty TotallnterestlPenalty (D + E) (3) 4. If Une 2 is greater than Une 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Une 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) 8. Enter the total of Une 5 + 5A. This is the BALANCE DUE. (58) Make Check to: REGISTER OF AGENT 0.00 0.00 0.00 0.00 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; ........................................................................... D /XI b. retain the right to designate who shall use the property transferred or its income; ........................................ D /XI c. retain a reversionary interest; or ...................................................................................................... D /XI d. receive the promise for life of either payments, benefits or care? ............................................................. D /XI 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?............................................................................................... D /XI 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. D /XI 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... D /XI 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 01 perjury, I declare lhall have examined thiS return, includ~ a:companylng schedules and stalements.lIId to the best of my knowledge lIId belief. it is true. correct lIId complete. Declnlion 01 preparer other than the personal representative is based on all Information of which preparer has any knowledge. SIGNATURE ERSON RESPONSIBLE F FILING RETURN DAlE J(f ADDRESS ADDRESS 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. ~9116 (a) (1.1) (i)). For dates of death on or after January 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)). The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum 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 lwenty-<lne 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. ~9116(a)(1.2)J. The tax rate imposed on the net value of transfers to or for the use of the decedenfs lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedenfs siblings is 12% [72 P.S. ~9116(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-1508 EX + (6-98) *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF MYERS. Dorothy M. FILE NUMBER 21 05 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-oWlled with right of survivorship must be disclosed on Schedule F. 0554 ITEM NUMBER 1. DESCRIPTION Unclaimed property through Commonwealth of PA (See attached remittance) 2. Pennsylvania Employees Benefit Trust Fund 3. Net cash proceeds from Estate of Jeanne M. Alvord (Decedent was sole beneficiary) VALUE AT DATE OF DEATH 853.20 183.07 149,908.40 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 150 944.67 REV-1511 EX + (12-99) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER ESTATE OF MYERS. Dorothy M. Debts of decedent must be reported on Schedule I. 21 05 0554 ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. John C. Sullivan Funeral Home - funeral services 8,307.00 2. Gingrich Memorials - gravemarker 2,153.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security Numbe~s)/EIN Number of Personal Representative(s) Street Address City State Zip Yea~s) Commission Paid: 2. Attorney Fees Purcell, Krug & Haller 1,800.00 3. Family Exemption: (If decedenfs address is not the same as c1aimanfs, attach explanation) 3,500.00 Claimant Roy F. Myers Street Address 720 Mountain Street City Enola State P A Zip 17025 Relationship of Claimant to Decedent Spouse 4. Probate Fees Register of Wills 360.00 5. Accountanfs Fees 6. Tax Retum Prepare"s Fees 7. Register of Wills - Fee to file Will, JCP fee, Renunciation, Short Certs, Automation fee 55.00 8. Cumberland Law Journal - advertising 75.00 9. The Sentinel - advertising 158.81 TOTAL (Also enter on line 9, Recapitulation) $ 16.408.81 (If more space is needed, insert additional sheels of the same size) <EV."" "'. ",* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER . M 21 05 0554 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON{S) RECEIVING PROPERTY Do Not list Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS pndude ~ht s~sal distributions, and transfers under Sec. 9116 (a (1. )] 1. Roy F. Myers Spousal 100.00 720 Mountain Street Enola, PA 17025 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 TAXIS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) IN RE: ESTATE OF DOROTHY M. MYERS, Deceased : IN THE COURT OF COMMON PLEAS : CUMBERLAND CO., PENNSYLVANIA : ORPHANS' COURT DIVISION : NO. 2005-00554 TABLE OF CONTENTS 1. Last Will and Testament of Dorothy M. Myers dated November 1, 1989; 2. Remittance Advice from the Commonwealth of Pennsylvania regarding unclaimed property. "-- LAST WILL AND TESTAMENT OF DOROTHY M. MYERS I, DOROTHY H. MYERS of East Pennsboro Township, Cumberland County, Pennsylvania, declare this to be my Last will and Testament, hereby revoking any will previously made by me. I - I direct the payment of all my just debts and funeral expen- ses out of my estate as soon as may be practical after my death. II - I devise and bequeath all of my estate of whatever nature and wherever situate unto my husband, Roy F. Myers, providing he sur- vives me by sixty (60) days. III - Should my said husband fail to be living on the sixty- first (61st) day following my death, then I devise and bequeath all of my estate of whatever nature and wherever situate as follows: A. I bequeath my Remington rifle to my son-in-law, Ronald Keammerer. B. I bequeath any jewelry that I may own to my granddaugh- ters, Kirby Alicia Keammerer and Emily Lynn Keammerer. :Ph<<-Z::~ '7?7. /?z-c U--1.~ ) .. 0 Page ] ARNOLD &: SLIKE. ATTORNEYS.AT.LAW, 2109 MARKET STREET. CAMP HILL, PA 17011 C. All the rest, residue and remainder of my estate shall be distributed as follows: 1. One-third of said residue shall be paid to my son, Randy L. Myers. Should he predecease me, then his one-third share shall be paid to my daughter, Donna Keammerer. 2. One-third of said residue shall be paid to my daughter, Donna Keammerer. Should she predecease me, her one-third share shall be paid to her daughters, Kirby Alicia Keammerer and Emily Lynn Keammerer, subject to the trust provisions set forth in the para- graph immediately following. 3. One-third of said residue shall be paid to CCNB Bank, N.A., IN TRUST, nevertheless, for the benefit of Kirby Alicia Keammerer and Emily Lynn Keammerer, my daughter's two natural children. My trustee shall hold one share as a separate trust for each of my said grandchildren then living. out of the income derived by the trustee, trustee shall pay all the necessary costs and expenses of the trust, including the reasonable compensation of the trustee, and the trustee, at its sole and absolute discretion, may make expenditures from the income or principal of the trust as it may deem necessary for the sup. D t lJ .vt~.... 'I 7/}. '7}lq!e~~ CJ Page 2 ARNOLD Be SLIKE, A'TTORNEYS-AT-LAW. 2109 MARKET STREET, CAMP HIl.I.. PA 17011 ~ . I' port, maintenance and education of each beneficiary. As each of my granddaughters attains the age of 22, her trust shall terminate and the balance shall be paid to her absolutely. Such rights of withdrawal may be exercised from time to time as the right accrues. No interest in income or principal shall be assignable by or available to anyone having a claim against a beneficiary before actual paYment to the beneficiary. IV - My trustee herein named shall have the following powers and duties, in addition to those vested in it by law and other provisions of this will: A. To retain any or all of the assets of this trust, real or personal, including its own stock, without regard to any principle of diversification or risk. B. To invest in all forms of property, including stock, common trust funds and mortgage investment funds whether operated by it or others, without restriction to investments authorized for Pennsyl- vania fiduciaries, as it deems proper, without regard to any principle of diversification or risk. 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 or conditions as it deems proper. D. To allocate receipts and expenses to principal ,or, income or partly to each as it from time to time thinks proper 1n 1ts sole discretion. E. ,To make paYment to the parents or guardians of any minor or incompetent beneficiary. F. To hold property in my name or in its name, or in the name of a nominee or unregistered. G. To lend to, or purchase from, my executor even though trustee may also be such executor. Page 3 -.. -,' ,~_.--, .~,.-, ....-..,- ,- ,.",..-~,,- v - I have intentionally made no provision for my daughter's adopted son. VI - I appoint my husband, Roy F. Myers, Executor of this, my Last will and Testament. Should my said husband fail to qualify or cease to act as such, then I appoint my children Randy L. Myers and Donna Keammerer, to act in this capacity. Should both of them fail to qualify or cease to act as such, then I appoint CCNB Bank, N.A. to act in this capacity. None of my personal representatives shall be required to post bond in this or any jurisdiction. the IN WITNESS WHEREOF, I have hereunto set my hand and seal on this /4J- day of -rJ" ~ , 1989. ,J,Yfi-/,~~ 7n . 71L<p/lA7 iesEAL) . Doro 1 M. Myers 0 Signed, sealed, published and declared by DOROTHY M. MYERS, Testatrix therein named, on this and three (3) other sheets of paper as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. * ~ ,JId. Name ~ ~ " f / f /" . Name . ~ ~ /{~esA. ~ 'W,t!} 'Address ARNOLD &: SLlKE, ...nORNEYS....T-LAW. 2109 M"'RKET STREET, C"'MP HILL. PA 1'011 ...--_. -, --'.'~~ , . COMMONWEALTH OF PENNSYLVANIA) SS. COUNTY OF CUMBERLAND) WE, the undersigned, the testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her Last Will and Testament and that she signed willingly (or willingly directed another to sign for her), and that she executed it as her free will and voluntary act for the purposes therein expressed, and that each of the witnesses, in the pre~ence and hearing of the testatrix signed the will as witnesses and that to the best of their knowledge' the testatrix was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. .4 ~ cP rLJ, 1:;-, . \"1i tness ~wtnes~~ and day . Subscribed, sworn to and acknowledged before me by the test~ix, subscr~ed a~d ~orn to before me by both witnesses,'this I of f/~ , 19S:t-. . l4J~~ N6tary Public , ' NOT AR IAL SEAL THELMA S. McCAUSLIN. Notary Public Camp Hill, PA Cumberland County . My Commission Expires .July 3, 1992 -. i' ARNOLD &: SLIKE. ATTORNEYS-AT_LAW. 2109 MARKET STREET. CAMP HlI.L. P,"17011 Commonwealth of Pennsylvania Remittance Advice Acct. Purchase Order Invoice Invoice ~ Control Number Number Date Number WE ARE PRESENTING THIS CHECK FOR YOUR UNCLAIMED PROPERTY, CLAIM #99610871 o 0 12/21/2005 99610871 001472 85 51413215 Payment Amount $853.20 ..- == l5E!!5!! IF YOU HAVE ANY QUESTIONS CONCERNING THIS PAYMENT CALL 1-800-222-2046 Total Payment Amount - $853.20 DETACH CHECK AT PERFORATION 1111~! ~ iS~8 i_~o /, ~~ fi' GO e: ~,,~ ~,~ ~ Ng;c 00 :E . (- t (:::) N N E Q... ~ . (..) L&J Q '-00 - fa ~ 1-0_ ex:: ' :,::)0 u.. C'" ~ 0"........' 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