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Home My WebLink About12-04-06 (2) I~ ~) ,'-----' , /,- ,..! MATEYA LAW FIRM A PROFESSIONAL CORPORATION "l\J1\~>l P.O. Box 127 Boiling Springs, Pa 17007 Phone: 717-241-6500 Fax 717-241-3099 www.mateyalaw.com November 30, 2006 Cumberland County Register of Wills Cumberland County Courthouse Hanover & High Streets Carlisle P A 17013 Re: Estate of Clara D. Reich No. 21-06-00583 To Whom it May Concern, Enclosed herewith, please find an original and two (2) copies of the Inheritance Tax Return and Inventory relating to the above-referenced matter. Please accept the original of each document for filing and return the remaining time-stamped copies to me in the enclosed self- addressed stamped envelope. Thank you for your usual fine service. If you are in need of additional information or have any questions, please contact my office. I may be reached at (717) 241-6500 or bye-mail at m mateva{[vcrizon mai j .com. Sincerely, /$/ 'fJJaJc !l '-rrJa~ Mark A. Mateya, Esq. mam@mateyalaw.com MAM/aa Enclosures cc: Kathryn A Callahan Executrix 3111 Forge Road Boiling Springs, P A 17007 Leave a Legacy REv-'tOO EX + (6~OGj ~- ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT <' OFFICIAL USE ONLY FILE NUMBER 2 - 0 6 o 5 8 3 ""CoUNTYCOOE ~A~ - - NUMBER- - I- Z W C W U W C DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) REICH CLARA D. DATE OF DEATH (MM-DD-Year) SOCIAL SECURITY NUMBER DATE OF BIRTH (MM-DD-Year) 4 1 - 1 8 - 0 949 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 06/06/2006 09/24/1923 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER W I- ~ :$lI) ua::~ w~u J: a::g U a.m a. ct [Xl 1. Original Return D 4. Limited Estate [Xl 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received D 2. Supplemental Return D 4a. Future Interest Compromise (date 01 death after 12-12-82) D 7. Decedent Maintained a Living Trust (Attach copy of Trust) D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) D 3. Remainder Return (date 01 death prior to 12-13-82) D 5. Federal Estate Tax Return Required _ 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Attach Sch 0) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATiON SHOULD Bt: DIRECTED TO: NAME COMPLETE MAILING ADDRESS MARK A. MATEYA ESQUIRE P.O. BOX 127 FIRM NAME (If Applicable) MATEYA LAW FIRM TELEPHONE NUMBER 717-241-6500 BOILING SPRINGS PA 17007 I- Z W Cl Z o a. lI) w a:: a:: o u z o .... <( ...J :J .... a.. <( u w ~ z o i= <( .... :J a.. :! o U >< <( .... 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) D 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) OFFICIAL USE ONLY (1) (2) (3) (4) (5) 16,650.57 f'.' C'::..:Jo ;.-=-,~..J: c.:."' -:} -c-"i--l .-; C J " r.') 1-.",).1 . .:) ~. . , . , ,__J --:ee) ,- ) ~-) -i--:'C~ -:\-- ,I'Tl ~::J r'l (~-) 24,826.09 , r ._,.---...." (6) "LJ ~: . ;.J (J1 Ql (7) (8) 41,476.66 (9) 13,278.88 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 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) 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 (11) (12) (13) 13,278.88 28,197.78 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (14) 28,197.78 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 0.00 X _(15) 28,197.78 X .045 (16) 0.00 X .12 (17) 0.00 X .15 (18) (19) 0.00 1,268.90 0.00 0.00 1,268.90 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~ ~J > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < REV..1503 EX + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF REICH. CLARA D. FILE NUMBER 21 06 0583 All property jointly-owned with right of survivorship must be disclosed on Schedule F. 2. DESCRIPTION PIONEER INVESTMENT - US GROWTH PIONEER MID CAP VALUE FUND A ACCT NO. 00100083883-0010 INCLUDES DWS SCUDDER - DWS GNMA FUND -MRP ACCT NO. 216002369 VALUE AT DATE OF DEATH 9,066.00 ITEM NUMBER 1. 7,584.57 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 16,650.57 REV-1508 EX + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF REICH. CLARA D. FILE NUMBER 21 06 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. 0583 ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 13,981.64 M&T BANK CHECKING ACCOUNT NO. 9835680837 2. M&T BANK SAVINGS ACCOUNT NO. 15004211265366 10,844.45 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 24 826.09 REV-1511 EX + (12-99) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF REICH CLARA D. FILE NUMBER 21 06 0583 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. FINEGAN FUNERAL HOMES, INC 10,839.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attomey Fees MARK A. MATEYA, ESQUIRE 2,000.00 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 CUMBERLAND COUNTY REGISTER OF WILLS 152.00 5. Accountant's Fees 6. Tax Return Prepare~s Fees 7. THE PATRIOT NEWS - ADVERTISEMENT 212.88 8. CUMBERLAND LAW JOURNAL - ADVERTISEMENT 75.00 TOTAL (Also enter on line 9, Recapitulation) $ 13,278.88 (If more space is needed, insert additional sheets of the same size) REV-1.,13 EX + (g'"m SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF REICH CLARA D FILE NUMBER 21 06 0583 RELA TIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. KATHRYN ANN CALLAHAN Lineal 14,098.89 311 FORGE ROAD BOILING SPRINGS, PA 17007 2. PATRICIA ANN ANTHONY Lineal 14,098.89 1825 HUNTER DRIVE MECHANICSBURG PA 17055 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 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) J..J.Iw..J.J.. ~'.LJ...JJ..J OF filE COpy' CLARA D. REICH I, CLARA D. REICH, of 4825 Virginia Road, Township of Hampden, Cumberland County, Pennsylvania, declare this to be my last will and revoke any will pre- viously made by me. Item 1. I devise ani bequeath all of my estate of every nature and where- soever situate, together with insurance thereon, to my husband, RICHARD G. REICH, providing he sha 11 survive me by sixty (60) days. Item 2. Should my husband, RICHARD G. REICH, predecease me or die on or before the sixtieth day following my death, I devise and bequeath all of my estate of every nature and wheresoever situate, together with insurance thereon, to my children, KATHRYN ANN REICH AND PATRICIA ANN REICH, share and share alike. In the event one of my daughters predeceases me or is not living on the sixty- first day follOWing my death, then I devise and bequeath all of my estate of every nature and wheresoever situate, together with insurance thereon, to the survivor of mY children, living on the sixty-first day foRowing my death. Item 3. Should any person entitled to a share of my estate not have attained the age of twenty-one (21) years at the time for distribution to her, I devise and bequeath the share of each such person to the CUHffiRLA1D COUNTY NATIONAL BANK AND TRUST COMPANY of Twenty-FirGt and Market Streets, Camp Hill, Cumberland County, Pennsylvania, in separate Trusts, to hold, manage, invest and re-invest the share so ~eceived, and use and app~ the income and principle, or so much thereof, as in Trtt~teels discretion may be necessary or appropriate for the beneficiaries support and education (including college education, both graduate and under- graduate) without regard to his or her parent's ability to rrovide for Guch support and educa tion or to make payment for these purposes, without further responsibility to such beneficiary or to such peneficart's parents or to anyone taking care of such ber:eficiary. Any income not so used or applied shall be accumulated and added to and therefore treated as part of the principle. After attaining the age of twenty- one (21) years, the Trust shall terminate ani distribution shall be made absolute to her. If she dies before attaining the age of twenty-one (21) years, the Trust shall terminate and such share shall be distributed to her surviving sister as mentioned in the preceding paragraph, Item No.2. '- {'~ CR. /f~ C . CH I" r ': (.,- p' It''~~ .~,,-7' ,,\,~ ,.. ~}' .~/ ... "t~. Item 4. Should my husband, RICHAliD G. REICH, predecease me, I appoint my daughter, KATHRYN ANN REICH, guardian of the person of my minor daughter, PATRICIA ANN REICH. Item 5. I direct that all taxes that may be assessed in consequence of my death, of whatever nature and whatever jurisdiction imposed, shall be paid fram my residuary estate as a part of the expense of the administration of my estate . Item 6. I appoint my husband, RICHARD G. REICH, Executor of this, my last will. Should my husband, RICHARD G. REICH, fail to qualify or cease to act as my Executor, I appoint my daughter, KATHRYN ANN REICH, Executrix of this, my last will. Item 7. I direct that my Executor, Execttrix, Gua~dian, and Trustee or their successors shall not be rElquired to give rond for the faithful pe rformance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my ham this ;;" Y day Of~ ' 19.7.1. ~/~. CIARA . REICH ,&. /f-~> The prededing instrument consisting of this and one (1) other typewritten page, each identified qy the Signature of the Testatrix, was on the day and date thereof Signed, published and declared by CLARA D. REICH, the Testatrix therein named, as and for her last will, in the presence of us, who, at her request, in her presence and in the presence of each other have subscribed our names as witnesses hereto. re,idllig at s~ re'iding at ~ ...~_ '1'. - 2 - CC~,.1rv10hJWEALTH:JF F'E:Nr,JSYLVANIA DEF'ARTrvlEr'JT OF RE\' Er\jL.JE E:',UP.EA'0 If'JCiVIOU,2..L T.li,XES 8EFT H;'>,F:RI:::,B'-JRG, F'.2< 1 '7'1 ~8-06C) 1 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT MA TEY A MARI< A PO BOX 127 BOILING SPRINGS, PA 17007 ESTATE INFORMATION: SSN: 141-18-0949 FILE NUMBER: 2106-0583 DECEDENT NAME: REICH CLARA D DA TE OF PAYMENT: 12/04/2006 POSTMARK DATE: 12/02/2006 COUNTY: CUMBERLAND DA TE OF DEATH: 06/06/2006 NO. CD 007502 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $1,268.90 I I I I I I I I TOTAL AMOUNT PAID: $1,268.90 REMARKS: CHECI<# 96 SEAL INITIALS: CJ RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WillS , E:5tATE oF [!iA~A alct-l-rSO'?- 50-295/313 96 II!SO/~l ~~~,~;;~~ m1 M&r Bank ..... .... ............ . ;l" ,J:i::;;;4th~1'~ .. ... _l&tJ~_i22'c__Lcr.. I: 0 j ~ j 0 2 9 5 5 I: 9 a j a l. b 5 a * 0 II- 0 0 9 b ,0 INVENTORY Estate of CLARA D. REICH No.21 06 0583 CLARA D. REICH KATHRYN ANN CALLAHAN , Deceased Date of Death 6/6/2006 Social Security No. 141-18-0949 also known as Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate 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 Decedent owned no real estate outside the Commonwealth of Pennsylvania except ihat which appears in a memorandum at the end of ihis inventory. l!We verify that the statements made in this inventory are true and correct. l!We understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: MARK A. MATEYA, ESQUIRE 1.0. No.: 78931 Personal Representative: , ;K (i cUL)L--C 5Y~ a . (I .LlfLd jlaA~J Address: P.O. BOX 127 Dated If I -;) e::, { 0 (-7 BOILING SPRINGS PA 17007 Telephone: 717-241-6500 Description PIONEER INVESTMENT - US GROWTH PIONEER MID CAP VALUE FUND A. ACCOUNT NO. 00100083883-0010 DWS SCUDDER - DWS GNMA FUND - AARP ACCOUNT NO. 216002369 Value 9,066.00 7,584.57 M&T BANK CHECKING ACCOUNT ACCT NO. 9835680837 M&T BANK SAVINGS ACCOUNT ACCOUNT NO. 15004211265366 1~81.64 C:t c:;;"""'\ --0 .) 1"'1 ~:~~J . ) i' ,-j (.11 en Total (Attach Additional Sheets if necessary) 41,476.66 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4 Decedent's Complete Address: STREET ADDRESS 311 FORGE ROAD CITY T STATE I ZIP BOILING SPRINGS PA 17007 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 1,268.90 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + 8 + C) (2) 0.00 Total Interest/Penalty ( 0 + E) (3) 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) 5. If Line 1 + Line 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 Line 5 + 5A. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 0.00 1,268.90 1,268.90 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 [Xl b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 [Xl c. retain a reversionary interest; or ..... ................................. ..................................... ........................... 0 [Xl d. receive the promise for life of either payments, benefits or care? ......................................... .................... 0 [Xl 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.............................................................................................. 0 [Xl 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. 0 [Xl 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....... .................................................... ..................................... ....... 0 [Xl 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 of pre parer other than the personal representative IS based on all information of which preparer has any knowledge. SIGNATURE OF PERSON SPONSIBLE FOR FILING RETURN ~ ~ c a !-c.-<.. 311 FORGE ROAD BOILING SPRINGS SIGNATURE OF ~~E,tO~Hf~ TL.HAN REPRESENTATIVE ADDRESS PO BOX 127 i~ BOILING SPRINGS ADDRESS ;L.../ II D ,~? PA 17007 J DATE It. t \5U 00 / ( PA 17007 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 PS ~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 PS. ~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 younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 PS ~9116(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. ~9116(1.2) [72 PS. ~9116(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 PS. ~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, .' . /~. " ~\ Ie' .t: ~\ 1 ~ ~.~' ,~' ~ .~ ~ .:~ r ~ <' I- ~ .. 'ti. -", , I - - - - - - - - - - - - - - .. - ::to - ~~ /' III III I IJl IJl QI IJl + (l) ... o '" ... r-- N 9 ~ ~ r-- ~<< g ~...lr--- :E~S:la:; .><~u5 <e:~a:l" ~~O~ ~f2p.;g: <t: ~ CIl :E<t: " ~ o a:l