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Home My WebLink About01-03-07 JERRY A. WEIGLE WEIGLE & ASSOCIATES, P.C. Attorneys-at-Law 126 EAST KING STREET SHIPPENSBURG, PENNSYLVANIA 17257-1397 Associates JOSEPH P. RUANE RICHARD L. WEBBER, JR. Of Counsel THOMAS L. BRIGHT TELEPHONE (717) 532-7388 or (717) 776-4295 FAX (717) 532-5289 weil!leassociates(ii)earthlink.net December 29,2006 Office of the Cumberland County Register of Wills One Courthouse Square Carlisle, P A 17013 In Re: Estate of Stella Fay Richardson File # 21-06-0642 Dear Ladies and Gentlemen: I have enclosed the following items with respect to the above: 1. Inheritance tax return, in duplicate original; 2. Copy of the inheritance tax return; 3. Check in the amount of $1,446.03 for the inheritance tax; 4. Check in the amount of $15.00 for the filing fee; and 5. Self-addressed envelope. Please return a time-stamped copy of the inheritance tax return to me in the self-addressed envelope. In addition, please note the postmark date, December 29,2006. Thank you for your assistance. Very truly yours, ~ 0 . -.::0 1-0 r() WE~~SSOCIA TES, P.C.:~ ~ 1/ .:> ::~~ ) Richard L. Webber, Jr. RLW:lk Enclosures Copy: Linda Burd, Executrix t'-..) c::::> c::::> --.J Co.- ;0.. -- ~ I W ., ::J: c) ...h .-rl (coos "-n - .. o ........ REV-1500 EX + (B-OO) * OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER II I- Z W o W () W o I DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) ! Richardson, Stella Fay I DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) . 03-17-2006 I 03-01-1920 :(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) 06 0642 NUMBER COUNTY CODE YEAR SOCIAL SECURITY NUMBER 185-07-5638 THIS RETURN MUST BE FILED IN DUPUCATE WITH THE REGISTER OF WillS SOCIAL SECURITY NUMBER L'CJ1 Original Return 0 2. Supplemental Return U 3. Remainder Return (date of death prior to 12-13-82) w .... 0 0 >::::!;(I) 04 Limited Estate 4a. Future Interest Compromise (date of death after 5. Federal Estate Tax Return Required 00::>:: 12-12-82) wo..o :coo ~ 6. Decedent Died Testate {Attach 0 7. Decedent Maintained a Living Trust (Attach 8. Total Number of Safe Deposit Boxes 00::'" 0..<0 copy of Trust) 0.. copy of Will) <I: i i 9. Litigation Proceeds Received 0 10 Sf-ousal Pove~ Credit (date of death between D 11. Election to tax under Sec. 9113(A) (Attach SchO) . 1 -31-91 and 1-1- 5) .... z w o z o 0.. (I) W 0:: 0:: o o I NAME . Richard l Webber, Jr., Esquire I FIRM NAME (If applicable) Weigle & Associates, P.C. TELEPHONE NUMBER 717-532-7388 126 East King Street Shippensburg, PA 17257 (1 ) (2) (3) (4) (5) (6) (7) ( OFFIC o ~g --.l USE OM- Y ";1 C") CO) -:;:~ (~~J i..~-~ o ~ ;-=~ .~~~~~. :; ~.:L5 I - rT, 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship z o ~ < ...J :J I- c:: < () w lk: 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) D Separate Billing Requested 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) None None None None .~ :,,:",j;'" -."",", -,..~ 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) 204,506.50 None None (8) (9) (10) 14,986.29 157,386.31 I W -0 ::l!: a -.J 204,506.50 172,372.60 32,133.90 0.00 32,133.90 (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) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, 0.00 x .00 (15) z or transfers under Sec. 9116(a)(1.2) 0 ~ 16. Amount of Line 14 taxable at lineal rate 32,133.90 x .045 (16) ~ :J c.. 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 .15 (18) >< x ~ 19. Tax Due (19) 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 0.00 1,446.03 0.00 0.00 1,446.03 Copyright 2002 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00; Decedent's Complete Address: STREET ADDRESS 210 Big Spring Road CITY Newville I STATE PA I ZIP 17241 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 1,446.03 0.00 Total Credits (A + 8 + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 1 Line 20 to req uest a refund 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) 1,446.03 1,446.03 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 [!] b. retain the right to designate who shall use the property transferred or its income;.................................... 0 :::!J c. retain a reversionary interest; or.................................................................................................................. 0 :::!J d. receive the promise for life of either payments, benefits or care?.............................................................. D :-!J 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?....................................................................................................................... D I~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 0 I~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?...................................................................................................................... 0 I~ 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, COmacl and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS Linda Elaine Surd Sl~i~~o DATE 70 Enola Road Newburg, PA 17240 },2 ADDRESS SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE Richard L Webber, Jr., Esquire J <: t{,"\./'---/I ADDRESS DATE 126 East King Street Shippensburg, PA 17257 I~I c')..g! 06 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. S9116 (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. S9116 (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. S9116 (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. S9116 1.2) [72 P.S. S9116 (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. S9116 (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 Richardson, Stella Fay FILE NUMBER 21-06-0642 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 VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Farmers National Bank Acct # 220701 197.208.95 Accrued interest on Item 1 through date of death 45.90 2 Miscellaneous Deposit 610.14 3 Presbyterian Homes, Inc. - Refund 6.260.90 4 PSERS 380.61 TOTAL (Also enter on Line 5, Recapitulation) 204.506.50 (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-1151 EX+ (12-99) *' SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Richardson, Stella Fay Debts of decedent must be reported on Schedule I. FILE NUMBER 21-06-0642 ITEM NUMBER A. FUNERAL EXPENSES: DESCRIPTION AMOUNT See continuation schedule(s) attached 100.00 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions 184-36-6185 Social Security Number(s) I EIN Number of Personal Representative(s): 184-36-6185 Street Address 70 Enola Road City Newburg Year(s) Commission paid 2007 State PA Zip 17240 9,135.19 2. Attorney's Fees Weigle & Associates, P.C. 5,000.00 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 State Zip 4. Probate Fees 294.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 457.10 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 14,986.29 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1502 EX+ (6-981 SCHEDULE H-A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Richardson, Stella Fay FILE NUMBER 21-06-0642 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Eby Granite Works 100.00 Subtotal 100.00 Copyright (c) 2002 form software only The Lackner GrouP. Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Rev-1502 EX+ (6-98) SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Richardson, Stella Fay FILE NUMBER 21-06-0642 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Cumberland County Register of Wills - Filing fee for inheritance tax return 15.00 2 Cumberland Law Journal - Legal Advertisement 75.00 3 David Burd - reimbursement for contractor's bill 300.00 4 Valley Times-Star - Legal Advertisement 67.10 Subtotal 457.10 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 Richardson, Stella Fay FILE NUMBER 21-06-0642 ESTATE OF Include unrelmbursed medical expenses. ITEM NUMBER DESCRIPTION 1 Continuing Care VALUE AT DATE OF DEATH 556.79 2 Continuing Care 1.051.66 3 Graham Medical Clinic 54.50 4 Pennsylvania Department of Public Welfare - Class 6 Claim 144.223.49 5 Pinker & Associates 37.64 6 Presbyterian Homes, Inc. 7,950.87 7 Presbyterian Homes, Inc. 3.130.75 8 PSERS 380.61 TOTAL (Also enter on Line 10, Recapitulation) 157,386.31 (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) ESTATE OF NUMBER I. 1 2 3 4 5 . SCHEDULE ~ BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Richardson, Stella Fay NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal aistributions, and transfers under Sec. 9116(a)(1.2)] FILE NUMBER 21-06-0642 RELATIONSHIP TO DECEDENT DO Not List Trustee(s) SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) Linda Elaine Surd 70 Enola Road Newburg, PA 17240 Daughter One-Sixth Dan Richardson 362 Roxbury Road Newville, PA 17241 Son One-Sixth David Richardson 3512 Enola Road Newville, PA 17241 Son One-Sixth Erma Richardson 850 Woodlawn Street Schaumburg,IL 60194-1641 Daughter One-Sixth George Richardson 804 Pine Road Carlisle, PA 17013 Son One-Sixth See continuation schedule attached Continuation Total Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Copyright (c) 2002 form software only The Lackner Group, Inc. TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Form PA-1500 Schedule J (Rev. 6-98) 0.00 5,355.65 5,355.65 5,355.65 5,355.65 5,355.65 5,355.65 32,133.90 SCHEDULE .J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Stella Fay Richardson 185-07 -5638 03/17/2006 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 6 Donna Schreiber 477 Mine Road Lebanon,PA 17042 Daughter One-Sixth 5,355.65 Total 5,355.65 1 . . ~ FARMERS NATIONAL BANK OF NEWVILLE A Division afAdams COI/IlI)' National Balik July 25, 2006 Richard L. Webber Jr., Esquire 126 East King Street Shippensburg, PA 17257 RE: Estate of Stella Fay Richardson Dear Mr. Webber: Mrs. Richardson had a checking account #22-070-1 with this bank in her name alone. The balance in the account on the date of her death, March 17, 2006, was $197,208.95 with $45.90 accrued interest payable. The account was opened March 22, 1984. Sincerely yours, ~~::+r- Executive Vice President PO. Box I N<":'I'.Tville,PA InLH . (717) 7'76-5317. . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS DIVISION OF THIRD PARTY LIABILITY ESTATE RECOVERY PROGRAM PO BOX 8486 HARRISBURG, PA 17105.8486 July 27, 2006 WEIGLE & ASSOCIATES RICHARD L WEBBER ESQUIRE 126 EAST KING STREET SHIPPENSBURG PA 17257 Re: STELLA RICHARDSON CIS #: 650158002 SSN: 185-07-5638 Date of Death: 03/17/2006 Dear Attorney Webber: Please be advised that the Department of Public Welfare maintains a claim in the amount of $144,223.49 against the above-mentioned estate. This claim is for restitution of medical assistance granted on behalf of the decedent for which the Probate Estate is now responsible to reimburse the Department according to Act 49, 62 P.S. 1412, effective August 15, 1994, as amended by Act 20-95, effective June 30, 1995. Enclosed is the Department's itemized statement of claim. A portion of this medical expense, namely $.00, was incurred during the last six months of the decedent's life; therefore, it is a Class 3 claim pursuant to Section 3392 of the Decedents, Estates, and Fiduciaries Code, 20 Pa. C.S.A. 3392(3). The balance of the claim, namely $144,223.49, is to be entered as a priority Class 6 claim against the estate. Please acknowledge receipt of this letter and advise whether the Commonwealth's claim is admitted and when payment may be expected. If the estate accounting is complete, please provide a copy. If the estate contains real estate, please provide copies of the deed, the latest tax assessment, and a current appraisal, if available. Sincerely, ~~.~ Angela S. Bonner Claims Investigation Agent 717-705-9701 717-705-8150 FAX Enclosure