HomeMy WebLinkAbout01-25-07
REV-1500 EX (6-00)
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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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COUNTY CODE
YEAR
NUMBER
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Fay L. Marsella
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
10-29-2006 06-03-1927
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
N/A
~ 1. Original Return
D 4. Limited Estate
D 6. Decedent Died Testate (Attach copy of Will)
D 9. Litigation Proceeds Received
SOCIAL SECURITY NUMBER
211-16-5870
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
N/A
D 2. Supplemental Retum D 3. Remainder Retum (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 Return Required
D 7. Decedent Maintained a Living Trust (Attach copy of Trust) _ 8. Total Number of Safe Deposit Boxes
D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) D 11. Election to tax under Sec. 9113(A) (Attach SchOl
NAME
Edward M. Oberman, CPA
FIRM NAME (If Applicable)
Edward M. Oberman, CPA, PC
TELEPHONE NUMBER
(856) 875-5300
COMPLETE MAILING ADDRESS
4150 Route 42
Turnersville, NJ 08012
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1. Real Estate (Schedule A)
(1 )
OFFICIAL Qse ONLY'.
2. Stocks and Bonds (Schedule B)
(2)
15,843
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3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
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4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
(4)
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22,099
(5)
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6. Jointly Owned Property (Schedule F) (6)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
(8)
13,730
4,960
37,942.00
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
(11 )
18,690.00
19,252.00
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)
(12)
(13)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(14)
19,252.00
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
x .0 _(15)
x.O ~(16)
x .12 (17)
x .15 (18)
(19)
866.34
16. Amount of Line 14 taxable at lineal rate
19,252
866.34
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.
D
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
5W4632 1.000
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Decedent's Complete Address:
S1REET ADDRESS
Country Meadows Retirement Center
4905 East Trind1e Road
CIN I STATE I ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1 )
866.34
43.32
Total Credits (A + 8 + C) (2)
43.32
3. Interest/Penalty if applicable
D. Interest
E. Penalty
TotallnteresUPenalty (D + 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)
823.02
A. Enter the interest on the tax due.
(5A)
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
Make Check Payable to: REGtsTER OF WILLS, AGENT
(58)
823.02
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;. . . . . . . . . . . . . . . D
b. retain the right to designate who shall use the property transferred or its income: . D
c. retain a reversionary interest; or ....... . . . . . . . . . . . . . . . . . D
d. receive the promise for life of either payments, benefits or care? . . . . . . . . . D
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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 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 pefjury, 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 preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIG ~ESP LE FOR FILING N
SS
Yes
No
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DATE
ADDRESS
Edward M. Oberman, CPA, PC
4150 Route 42
Turnersvi11e, NJ 08012
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. 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. S 9116 (a) (1.1 )(i1)].
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 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 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. S 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. S 9116(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. 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.
5W4633 t.OOO
REV-1503 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE B
STOCKS & BONDS
FILE NUMBER
Fay L. Marsella
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATlE
OF DEATH
15,843
1. 408 shrs Mellon Financial Corporation
TOTAL (Also enter on line 2, Recapitulation) $
15,843.00
5W4696 1.000
(If more space is needed, insert additional sheets of the same size)
REV-150B EX + (6-9B)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Fay L. Marsella
FILE NUMBER
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
Citizens Bank, PA a/c# 6104724764
VALUE AT DATE
OF DEATH
22,099
5W46AD 1.000
TOTAL (Also enter on line 5. Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
22,099.00
REV-1511 EX + (12-99)
COMMONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Fay L. Marsella
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Vincent Gangemi Funeral Home, flowers, luncheon, etc. 13,280
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2. Attorney Fees
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
5. Accountant's Fees 450
6. Tax Return Preparer's Fees
7.
TOTAL (Also enter on line 9, Recapitulation) $ 13,730.00
5W46AG 1.000
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX + (12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Fay L. Marsella
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including un reimbursed medical expenses.
ITEM
NUMBER
1. Choice Nursing
2 Hospice of Central
3 Camphill Emergency
DESCRIPTION
VALUE AT DATE
OF DEATH
451
2,000
2,509
PA
Physicians
5W46AH 1.000
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
4,960.00
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Fay L. Marsella
NUMBER
I
SCHEDULE J
BENEFICIARIES
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers
under Sec. 9116 (a) (1.2)]
Robert Marsella
1 Red Oak Court
Turnersville, NJ 08012
1
2
Stephanie Marsella
2224 South Bancroft Street
Philadelphia, PA 19145
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Son
Daughter
Daughter
FILE NUMBER
AMOUNT OR SHARE
OF ESTATE
6,418
6,417
6,417
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
5W46A11.000
3
Bernadette Schaufert
6 Boxwood Lane
Camp Hill, PA 17011
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- 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)
01/11/2007 15:33 FAX
t4J 002
REGISTER OF WILLS
CUMBERLAND County, Pennsylvania
CERTIFICATE OF GRANT OF LETTERS
No. 2006-00976
Estate ot: FAYMARSELLA
IFlrst, MirJrlle. L"Sf)
FA No. 21~06-0976
Late Of;
MECHANICSBURG BOROUGH
CUMBERLAND COUNTY
Deceased
Social Security No: 211-16-5870
WHEREAS, on the 3rd day of November 2006 an instrument dated
June 24th 2002 was admitted to probate as the last will of
FA Y MARSELLA
(FifSl. M'cld/q. /.iJst)
late of MECHANICSBURG BOROUGH, CUMBERLAND County,
who died on the 29th day ot October 2006 and,
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, GLENDA FARNER STRASBAUGH Register of Wills in and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARY to:
ROBERT MARSELLA
who has duly qualified as EXECUTOR(RIXj
and has agreed to administer the estate according to law, all of which
fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYL VANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 3rd day of November 2006.
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egister 0 Wills .
~lA '&. CL~
Deputy
**NOTE** ALL NAMES ABOVE APPEAR (FIRST', MIDDLE, LAST)
01/11/2007 15:33 FAX
I4J 003
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t FAY MARSELLA, Widow, residing at 2224 South Bancroft":~;~et ~the ;.:~ t~
"-") -'-I 1._"-; Sr~
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City and Cou.nty of Philadelphia, Commonwealth of Pennsylvacla, do he~by
LAST WILL AND TESTAMENT
OF
FAY MARSELLA
make my Last Will and Testament and revoke all Wills by me at anytime
I
;
heretofore made.
FIRST:
I direct the payment of all my just debts and funeral
expenses as soon after my demise as conveniently may be.
SECOND: I hereby give, devise and bequeath to my beloved daughter,
STEPHANIE MARSELLA, my home located at 2224 South Bancroft Street in the
City and County of Philadelphi.a, Commonwealth of Pennsylvania, free and clear
of any and all liens, mortgages and! or encumbrances of record at the time of my
death, which liens, mortgages and! o.r encumbrances shall be paid as debts pf my
estate.
THIRD:
All the rest, residue and remainder of my estate, real,
personal and nlixed, of whatsoever l1atu.re and kind and wheresoever the same
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Y FAY MARSELLA
01/11/2097 15:33 FAX
@004
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may be situate at the tim.e of n1Y demise, I give, devise and bequeath in equal
ONE-THIRD shares unto my children, viz: BERNADETTE SCHAUFERTi
ROBERT MARSELLA and STEPHANIE MARSELLA.
Should any' of my aforesaid children predecease me, I direct that such
child's portion accrue equally to his or her heirs, if any.
Should any of my aforesaid children predecease me without leaving issue,
I direct that such child's portion of my estate shall accrue equally to my
surviving children, or their issue, as the case may be.
FOURTH: I direct that my Executor, Executrix or Trustee, in addition to
and not in limitation of any au.thority given to him or her by law, shall have the
power for any purpose of administration or distribution, and at any time to sell
any or all of my real estate for such price or prices and upon such terms and
conditions as he or she may deem best
FIFTH:
In. the event that a.ny legatee under thi.s my Last Will and
Testament should be a minor at the tLme of my decease, then I give, devise and
bequeath unto my Trustee, hereinafter named, IN TRUST, the share that the said
minor or nlinors would have taken, to hold, invest and reinvest the same, to
collect the income, and after paying all expenses incident to the management of
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FAY MARSELLA
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01/11/2007 15:33 FAX
l4J 005
the said Trust( to apply such parts of the net income and principal, in the sole
discretion of my said Trustee, as may be necessary for the maintenance( support(
education, medical and! or surgical care of the said minor or minors, and as each
arrives at the age of twenty-one (21) years, to pay to him or her, his or her share
of the principal and any accumulation of interest, less. the amount or amounts
which may have been expended for his or her respective benefit
SIXTH:
I direct that all legacies and all shares and interests in my
estate( whether principal or interest while in the hands of my Executor,
Executrix and! or Trustee( shall not be subject to attachment, execution or
sequestrati.on~ for any debt, contract, obligation or liability of any legatee or
beneficiary, and shall not be subject to pledge, assignment conveyance or
anticipation, and the personal receipt by such legatee or beneficiary shall be the
sufficient and only discharge of my Executor( Executrix and! or Trustee.
LASTL Y: I nominate, constitute and appoint my son, ROBERT
MARSELLA, pxecutor of this my Last Will and Testament, and Trustee of any
estate created hereunder; and direct that he shall not be required to enter security
in any jurisdictiOl1. in which he lllay have to act.
%1-71f~-
FAY MARSELLA
01/1.1/2007 15: 33 FAX
141006
In the event my son, for any reason, should be unable to act as either
Executor or Trustee, then I nominate, constitute and appoint BERNADETTE
seRA UFERT and STEPHANIE MARSELLA, or the survivor of them, co-
executrices and/ or co-trustees.
IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will
and Testament, which consists of four (4) pages, to each of which I have affixed my
signature, this 2H I! day of ~ ' Two Thousand and
Two (2002).
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(?J FAY MARSELLA
01/11/2007 15:33 FAX
@007
COMMONWEALTH OF PENNSYLVANIA
55:
COUNTY OF PHILADELPHIA
I, FAY MARSELLA, Testairix, whose name is signed to the foregoing
instrument. having been duly qu.alified according to law, do hereby acknowledge that I
signed an.d 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.
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A Y MARSELLA
SWORN TO AND SUBS~ED
BEFO~THIS t...1f '" DAY
OF/lA V. () I ,2002.
1J'~~tI~
Notary Public
01/11/2007 15:33 FAX
f4J 008
COMMONYVEALTH OF PENNSYLVANIA
58:
COUNTY OF PHILADELPHIA
SIGNED, SEALED, PUBLISHED and DECLARED to be her Last Will and
Testament by the within named Testatrix, in the presence of us, who in her presence, at
. her request, and in the presence of each other, all being present at the same timet have
hereunto subscribed our names as witnesses.
Srr;.v~ [>'C,{(SraAJ
NAME
SUnG (DID. {~(1~ JFI< f/f..\Jc>"Lf!1LLA.19tO]
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ADDRESS
6'1 ~~~Kr J. S'VUTff
NAME
SUIre /0(0, {be1 v'f15J~().J~(,-^.17(o3
ADD~S I
01/11/2007 15:33 FAX
14I 009
COMMONWEALTH OF PENNSYLVANIA
58:
COUNTY OF PHILADELPHIA
WE, SYt.V'rJ D ll'...KsrE.{~
and ql~~RT X SCUrrJ
, the
. witnesses whose names are signed to the foregoing instrument, being duly qualified
according to law1 do depose and say that we were present and saw Testatrix, FAY
MARSELLA, sign and execute the instrument as her Last Will, that she signed it
willingly and she executed it as her free and voluntary act for the purposes therein
expressed; that each of us in the hearing and sight of the Testatrix signed. the Will as
witnesses; and to the best of our knowledge, the Testa'l:rix was at that time 18 or more
years of age, of sound mind and memory and under no constraint or undue influ.ence.
~VSlUM--
~A.
WITNESS . .:::
SWORN TO AND SUBSCRIBED
BEF~ ~M.E tHIS ~f.(1) DAY
OF ~ ,2002.
~bt~~
Notary Pu.blic
NOTARIAL SeAL
MARSHA DICKSTEIN. Notary Public
City of Philadelphia, Phila. County
My Commission Expires May 27,2006