HomeMy WebLinkAbout02-15-07
f?ow
EX (06-0S)
PA Department of Revenue
Bureau of Individual Taxes ~
PO BOX.280601 .~
Harrisburg, PA 17128-0601
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
REV-1500
15056041147
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OFFICIAL USE ONLY
County Code Year
INHERITANCE TAX RETURN 21 06
RESIDENT DECEDENT
File Number
0545
177243738
Date of Birth
05212006
05211932
Decedent's Last Name
BOWERS
Suffix
Decedent's First Name
JEANNE
MI
L
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name
Suffix
Spouse's First Name
MI
Spouse's Social Security Number
FJLL IN APPROPRIATE OVALS BELOW
:!J 1. Original Return
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
2. Supplemental Return
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
"I
4. Limited Estate
4a. Future Interest Compromise
(date of death after 12-12-82)
x
6. Decedent Died Testate
(Attach Copy of Will)
7 Decedent Maintained a Living Trust
. (Attach Copy of Trust)
1
8. Total Number of Safe Deposit Boxes
9. Litigation Proceeds Received
10 Spousal Poverty Credit (date of death
. between 12.31.91 and 1.1.95)
11. Election to tax under Sec. 9113(A)
(Attach Sch. 0)
RORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
ame Daytime Telephone Number
DAVID A. FITZSIMONS 7172433341
Firm Name (If Applicable)
HARTSON LAW OFFICES
REGISTER OF WILLS USE~L Y
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First line of address
10 EAST HIGH STREET
Second line of address
City or Post Office
CARLISLE
State
PA
ZIP Code
17013
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Correspondent's e-mail address:
Under penalties of pe~ury. I declare that I have examined this return, including accompanying schedules and statements. and to the best of my knowled~ and belief,
it is true, correct and complete. Declaration of preparer other than the personal representative is based on all infonnation of which preparer has any knowledge.
STURE OF PER ON RESP NSIBLE FOR FILING RETURN DATE
~ - David A. Fitzsimons
ADDRESS
10 East Hi h Street, Carlisle, PA 17013
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
ADDRESS
David A. Fitzsimons
DATE
10 East High Street, Carlisle, PA 17013
L
Side 1
15056041147
15056041147
---'
,
.:..J
15056042148
REY-1500 EX
Decedent's Name: JEANNE L. BOWERS
Decedent's Social Security Number
177243738
RECAPITULATION
1. Real Estate (Schedule A)..................................................................................... 1.
140,000.00
184,169.52
234,684.00
2. Stocks and Bonds (Schedule B).......................................................................... 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... 3.
4. Mortgages & Notes Receivable (Schedule D)....................................................... 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E).............. 5.
142,338.28
6. Jointly Owned Property (Schedule F) Separate Billing Requested............. 6.
7. Inter.Yivos Transfers & Miscellaneous N.Q.I'!-Probate Property
(Schedule G) Separate Billing Requested............ 7.
8. Total Gross Assets (total Lines 1.7)................................................................... 8.
27,957.05
729,148.85
---..- "---._-
46,124.72
822.04
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.
46,946.76
682,202.09
12. Net Value of Estate (Line 8 minus Line 11).......................................................... 12.
13. Charitable and Governmental Bequests/See 9113 Trusts for which
an election to tax has not been made (Schedule J).............................................. 13.
14. Net Value Subject to Tax (Line 12 minus Line 13)............................................... 14.
TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, of
transfers under Sec. 9116
(a)(1.2) X ~
16. Amount of Line 14 taxable
at lineal rate X .045
17. Amount of Line i4iaXable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
682,202.09
o . 0 0
15. o . 0 0
16. 30,699.09
17. o . 00
18. 0.00
19. 30,699.09
682,202.09
o . 00
0.00
19. Tax Due............................. .................. ............ ...................... ......... .....................
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
o
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Side 2
15056042148
15056042148
.....J
, REV-1~OO EX Page 3
Decedent's Complete Address:
DECEDENT'S NAME
JEANNE l. BOWERS
--.- ---- -. -----......---,...--.-.----..-
STREET ADDRESS
558 West Penn Street
File Number 21-06-0545
CITY
Carlisle
STATE
ZIP
PA
17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
30,699.09
23,000.00
1,210.53
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + B + C)
(2)
24,210.53
Total Interest/Penalty (0 + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is thEOVERPAYMENt
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + SA. This is theBALANCE DUE
(3)
(4)
(5)
(SA)
(5B)
6,488.56
6,488.56
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
llL
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;............................................................................. x
b. retain the right to designate who shall use the property transferred or its income;................................ x
c. retain a reversionary interest; or............................................................................................................ x
d. receive the promise for life of either payments, benefits or care?........................................................... x
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideratiOn?................................................................................................................ x
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death.?....... x
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?..................................... .......,............. ...,......, .................... __,...... .....,....... x
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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 three (3) percent [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 zero
(0) percent [72 P.S. ~9116 (a) (1.1) (ii)]. The statutedoes not exemota 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 zero (0) percent [72 P.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 four and one-half (4.5) percent,
except as noted in 72 P .S. 39116 1.2) [72 P.S. 39116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P,S. 39116 (a) (1.3)J. 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.
J
Rev.150Z EX+ '8.91)
,
*
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
BOWERS, JEANNE L.
FILE NUMBER
21-06-0545
All real property owned solely or as a tenant In common must be reported at fair market valuliair market value is defined as the price at which 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 DESCRIPTION
1 Real Estate - Residence situate at 558 West Penn Street, Carlisle Borough,
Cumberland County, PA, known as Tax Parcel No. 05-20-1796-076, being described
In Deed dated July 28,1966, and recorded in Cumberland County, PA, Deed Book
"B", Volume 22, Page 243, and being conveyed to James G. Bowers and Jeanne L.
Bowers, James G. Bowers died July 26, 2001, leaving title solely vested In Jeanne L.
Bowers. Value is appraised value, per appraisal attached.
VALUE AT DATE
OF DEATH
140.000.00
TOTAL (Also enter on Line 1, Recapitulation)
140,000.00
(If more space is needed, additlonai pages of the same size)
COPyright (c) 2002 form software only The Lackner Group, Inc.
Form PA.1500 Schedule A (Rev. 6-98)
,
ReY-1503 EX+ (S-98)
,
.
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
BOWERS, JEANNE L.
FILE NUMBER
21-06-0545
All property jolntly-owned with right of survivorship must be disclosed on Schedule F.
ITEM CUSIP VALUE AT DATE
NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH
1 00845V308 1 share of Agere Sys Inc - Com 15.685 15.69
2 00206R102 313 shares of AT&T Inc - Com 25.26 7.908.73
3 053499109 4 shares of Avaya Inc - Com 11.595 46.38
4 079860102 100 shares of Bellsouth Corp - Com 32.6725 3.267.25
5 549463107 42 shares of Lucent Technologies Inc _ Com 2.5525 107.21
6 749121109 62 shares of Qwest Communications Inti In _ Com 6.5125 403.78
7 92113R101 13,197.568 shares of Van Kamp Cap Tax Exempt Trust 10.93 144.249.42
- HI Yld Municipal PT A
8 922907209 1,669.652 shares of Vanguard Municipal Bond Fund 13.17 21.989.32
Inc -International Term Portfolio
9 92343V104 134 shares of Verizon Communications _ Com 30.965 4.149.31
10 92857W100 90 shares of Vodafone Group PLC New - Sponsored 22.5825 2.032.43
Adr
TOTAL (Also enter on Line 2, Recapitulation) 184.169.52
(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 B (Rev. 6-98)
J
ReY-1503 EX+ '8-98)
,
.
SCHEDULE C
CLOSEL Y"HELD CORPORATION,
PARTNERSHIP OR
SOLE.PROPRIETORSHIP
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
BOWERS, JEANNE L.
FILE NUMBER
21-06-0545
Schedule C-1 or C-2 (Including all supporting Information) must be allached for each Closely-held corporation/partnership interest of the decedent, other than
a sole-propnetorshlp. See instructions for the supporting information 10 be submitted for SoIe-propnetorships.
ITEM
NUMBER DESCRIPTION
1 2,862 shares of Fleetwood Bank Corporation, Fleetwood, PA . see attached
valuation letter
VALUE AT DATE
OF DEATH
234.684.00
TOTAL (Also enter on Line 3, Recapitulation)
234.684.00
(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 C (Rev, 6-98)
Rev.15GI EX. (1.91)
J
.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
BOWERS, JEANNE L.
FILE NUMBER
21-06-0545
Include the proceeds of litlgallon and the date the proceeds were received by the estate.
All property jOintly-owned with the right of survivorship must b. disclosed on schedul. F.
ITEM
NUMBER DESCRIPTION
1 Citizens Bank, checking account #6200843701
VALUE AT DATE
OF DEATH
13.524.60
2 Genworth Financial, reimbursement of long term care insurance premium
70.88
3 Marty's Inc., proceeds from sale of vehicle
900.00
4 Patriot News, refund of service
9.40
5 The Sentinel, refund
7.26
6 Tri-8tate Imaging Consultants, L.L. C., reimbursement of medical expense
17.12
7 US Currency found in house, appraised value
61.00
8 Wachovia Bank checking 10000324149581
30.503.65
Accrued interest on Item 8 through date of death
0.58
9
Wachovia Bank, Money Market account #1010042362177
53.746.80
Accrued interest on Item 9 through date of death
7.98
10
Coin Collection, appraised value
1.094.09
11
Personal property and household goods
3.000.00
12
ING Annuity #1772437380511 VO, beneficiary: Estate - Date of death value
6.064.18
13
ING Annuity #1772437380511 VO, beneficiary: Estate - balance paid
5.199.14
14
ING Annuity #AET000511 00001 0562902, beneficiary: Estate
28.131.60
TOTAL (Also enter on Line 5, Recapitulation)
142.338.28
(If more space IS needed, additional pages of the same size)
COPyright (e) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule E (Rev. 6-98)
Rev-1510 EX+ (8-98)
,
.
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
BOWERS, JEANNE L.
FILE NUMBER
21-06-0545
This schedule must be completed and (Ilea J Ihe answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM ~.TONu~ r".u ....", DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBER INCLUDE NAME OF TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
THE DATE OF TRANSFER. ATTACH A COpy OF THE DEED FOR REAL ESTATE.
1 AIG Annuity J223947 - Beneficiaries, children: 27.874.35 100.000 27.874.35
Jeri Fitzsimons, 25%; Jack Bowers, 25%; Julie
Bowers, 25%; Jed Bowers, 25%.
2 IRA Wachovia Bank 257410090707329- 82.70 100.000 82.70
Beneficiaries, children: Jeri Fitzsimons, 25%;
Jack Bowers, 25%; Julie Bowers, 25%; Jed
Bowers, 25%.
TOTAL (Also enter on Line 7, Recapitulation) 27.957.05
(If more space is needed, additional pages of the same size)
Copyright (e) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule G (Rev. 6-98)
REV.1151 EX+ (12-99)
I
.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
BOWERS, JEANNE L.
FILE NUMBER
21-06-0545
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s) attached 10,586.15
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Represenlative(s):
.
Street Address
City State Zip
-
Year(s) Commission paid
2. Attorney's Fees Martson Law Offices (estimated) 25,575.00
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 560.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 9,403.57
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 46,124.72
COPyright (c) 2002 form software only The Lackner GrouP. Inc.
Form PA-1500 Schedule H (Rev. 6-98)
Rev.1H2 EX+ (I.gll
1
.
SCHEDULE H-A
FUNERAL EXPENSES
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
BOWERS, JEANNE L.
FILE NUMBER
21-06-0545
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
David A. Fitzsimons, reimbursement for funeral reception
792.35
2
Hoffman-Roth Funeral Home, Carlisle, PA
8.033.80
3
Jed Bowers, Julie Glavin and Jack Bowers, reimbursement of travel expenses to
plan and attend funeral
1.760.00
Subtotal
10.586.15
CoPyright (c) 2002 form software only The Lackner Group, Inc.
Form PA.1500 Schedule H.A (Rev. 6-98)
Rev.1502 EX+ (....,
.
SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
BOWERS, JEANNE L.
FILE NUMBER
21-06-0545
ITEM
NUMBER
DESCRIPTION
AMOUNT
10
11
12
13
14
1
Adams Landscaping, lawn care service pending disposition of real estate _
July/August
190.00
2
Adams Landscaping, lawn care service pending disposition of real estate _
September/October
120.00
3
Borough of Carlisle, sewer/water, pending dispostion of real estate
16.63
4
Borough of Carlisle, sewer/water, pending dispostion of real estate
18.86
5
Borough of Carlisle, sewer/water, pending dispostion of real estate
18.86
6
Borough of Carlisle, sewer/water, pending dispostion of real estate
18.86
7
Borough of Carlisle, sewer/water, pending dispostion of real estate( 3 months _
estimated)
57.00
8
Borough of Carlisle Tax Account - Real estate taxes pending disposition of real
estate
1.211.52
9
Com cast, cable service pending disposition of real estate
50.67
Comcast, cable service pending disposition of real estate
50.67
Comcast, cable service pending disposition of real estate
50.67
Com cast, cable service pending disposition of real estate
50.67
Comcast, cable service pending disposition of real estate
50.67
Comcast, cable service pending disposition of real estate
50.67
COPyright (c) 2002 form software only The Lackner GrouP. Inc.
Form PA-1500 Schedule H.B7 (Rev. 6-98)
Rev.1502 EX+ (8-98)
r
.
SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
ESTATE OF
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
BOWERS, JEANNE L.
FILE NUMBER
21-06-0545
ITEM
NUMBER
DESCRIPTION
AMOUNT
24
25
26
27
28
29
30
15
Com cast, cable service pending disposition of real estate
50.80
16
Cumberland County Register of Wills, Short Certificates
20.00
17
Cumberland County Regiter of Wills, filing fee, Inheritance Tax return
15.00
18
Cumberland Law Journal, advertising Letters Testamentary
75.00
19
David A. Fitzsimons, reimbursement - Gas, tolls and U-haul rental to distribute
household goods
355.14
20
Department of Public Welfare, certified mailing
4.64
21
Diversified Appraisal Services, real estate appraisal fee
300.00
22
Embarq, telephone service pending dispqsition of real estate
127.34
23
Embarq, telephone service pending disposition of real estate
65.30
Embarq, telephone service pending disposition of real estate
65.74
Embarq, telephone service pending disposition of real estate
131.44
Embarq, telephone service pending disposition of real estate
65.11
Embarq, telephone service pending disposition of real estate
64.90
Embarq, telephone service pending disposition of real estate
66.48
Embarq, telephone service pending disposition of real estate (3 months _ estimated)
150.00
EVP, online stock valuation
18.60
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6-98)
Rev-1502 EX+ (8.98)
.
SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
BOWERS, JEANNE l.
FilE NUMBER
21-06-0545
ITEM
NUMBER
DESCRIPTION
38
39
40
41
42
43
44
45
31
AMOUNT
Gross Construction, repairs pending disposition of real estate
1.678.79
32
Ibis Appraisal Services, appraisal fee, coin collection
33
240.00
Ibis Appraisal Services, appraisal fee, US currency
30.00
34
Jack Bowers, reimbursement of travel expensesrelating to disposition of personal
property and preparing property for sale
480.00
35
Jed Bowers, reimbursement of travel expensesrelating to disposition of personal
property and preparing property for sale
425.00
36
Julie Glavin, reimbursement of travel expensesrelating to disposition of personal
property and preparing property for sale
480.00
37
Peerless Insurance, additional homeowners premium pending disposition of real
estate
74.50
Peerless Insurance, homeowners & automobile premium pending disposition
288.50
Postage Register mailing to Jed Bowers
PPl, electric service pending disposition of real estate
9.54
151.21
PPl, electric service pending disposition of real estate
74.08
PPl, electric service pending disposition of real estate
47.89
PPl, electric service pending disposition of real estate
59.70
PPl, electric service pending disposition of real estate
144.26
PPl, electric service pending disposition of real estate
158.34
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6-98)
Rev.150Z EX+ '8-S8'
.
SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
BOWERS, JEANNE L.
FILE NUMBER
21-06-0545
ITEM
NUMBER
DESCRIPTION
46
PPL, electric service pending disposition of real estate
AMOUNT
47
PPL, electric service pending disposition of real estate
199.87
48
PPL, electric service pending disposition of real estate (3 months _ estimated)
216.07
49
Reserved for additional filing fees and miscellaneous expenses
450.00
50
The Sentinel, advertising Letters Testamentary
500.00
51
Wachovia Bank, commercial service charge
144.29
52
Wachovia Bank, Money Market account #2000018110948 _ Bank fee
10.29
10.00
Subtotal
9.403.57
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
ESTATE OF
BOWERS, JEANNE L.
FILE NUMBER
21-06-0545
Include unrelmbursed medical expenses.
ITEM
NUMBER DESCRIPTION
1 Adams Landscaping, account payable
VALUE AT DATE
OF DEATH
2 Borough of Carlisle, account payable, sewer/water
100.00
3 Comcast, account payable
45.43
4 East Pennsboro Ambulance Service, account payable
101.34
5 Masland Associates, account payable
104.50
6 MBNA automatic payment withdrawal
78.42
7 PA Department of Revenue, 2006 PA40 tax & interest
51.55
8 PPl, account payable
55.92
9 Sprint, account payable
96.92
10 Wachovia Bank checking 10000324149581 - Outstanding checks on date of death
74.69
113.27
TOTAL (Also enter on Line 10, Recapitulation)
822.04
(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' (Rev. 6-98)
REV-1513 EX+ (9-00)
.
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
NUMBER
BOWERS, JEANNE L.
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116(a)(1.2))
RELA TIONSHIP TO
DECEDENT
Do Not List Trusteetll
FILE NUMBER
21-06-0545
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
I.
1
Jack G. Bowers
113 Garfield Avenue
West Chester, PA 19380
Son
One-quarter of
estate residue
168,647.08
2
Jed W. Bowers
609 Shadow Creek Court
Norman, OK 73072
Son
One-quarter of
estate residue
168,647.08
3
Jeri Fitzsimons
734 West Penn Street
Carlisle, PA 17013
Daughter
One-quarter of
estate residue
168,647.08
4
Julie Glavin
2950 Maple Shade Road
Ardmore, PA 19003
Daughter
One-quarter of
estate residue
168,647.08
Total 674,588.32
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
0.00
Form PA-1500 Schedule J (Rev. 6-98)
R..,.1512 EX+ (8-98)
.
SCHEDULE Y.19A
Inheritance Tax
Paid @ 5% Discount
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
BOWERS, JEANNE L.
FILE NUMBER
21-06-0545
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1
Register of Will, Agent - Discount payment of Inheritance Tax
23.000.00
TOTAL (Also enter on Line 10, Recapitulation)
23.000.00
(If more space is needed, additional pages of the same size)
Copyright ec) 2002 form software only The Lackner Group, Inc,
Last Will and Testament
OF
JEANNE L. BOWERS
I, JEANNE L. BOWERS, of the &rough of Carlisle, Cumberland County,
Pennsylvania, do make, publish and declare this to be my Last Will and Testament,
hereby revoking all Wills and Codicils by me at any time made.
ITEM I: I direct that all inheritance and estate taxes becOming
due by reason of my death, whether payable by my estate or by any recipient of any
property, shall be paid by the Executor out of the residue of my estate, as an expense
and cost of administration of my estate. The Executor shall have no duty or obligation
to obtain reimbursement for any such tax so paid, even though on proceeds of insurance
or other property not passing under this Will.
ITEM II: I direct the Executor to pay the expenses of my last
illness and funeral expenses from the residue of my estate as an expense and cost of
administration of my estate.
ITEM III: I may leave a written list in my safe deposit box or
elsewhere disposing of certain items of my tangible personal property. The Executor
shall dispose of items of my personal property as specified in the written list. Ifno
written list is found in my safe deposit box or elsewhere and properly identified by the
Executor within thirty (30) days after the probate of my Will, it shall be presumed that
there is no other statement or list. Any subsequent discovered list shall be ignored. I
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give and bequeath my household furniture and furnishings, books, pictures, jewelry,
silverware, automobiles, wearing apparel and all other articles of household or personal
use or adornment not mentioned in the written list and all policies of insurance thereon
to my children then living, to be divided between them as they shaIl agree. Should the
beneficiaries be unable to agree, the Executor shall divide this property in as nearly
equal portions as the Executor, in the sole discretion of the Executor, deems practical,
having due regard to the personal preferences of the beneficiaries.
ITEM N: I give the residue of my estate, not disposed of in the
preceding portions of this Will, to my children in equal shares. If any of my children is
not living at the time of my death, his or her share shall be paid to his or her then living
issue, per stirpes. If, however, any issue of a deceased child has not attained the age of
thirty (30) years at the time of my death, his or her share shaIl be held IN TRUST by
FIRST UNION NATIONAL BANK, or its successors, as Trustee, IN TRUST
NEVERTHELESS, and shall be administered and distributed as follows:
(a) The Trustee shall pay to or for the benefit of the beneficiary
so much of the income and so much of the principal of this Trust as may be
necessary, in the sole discretion of the Trustee, after considering all other
available resources, as the Trustee considers necessary for the proper
support, maintenance, medical care and education of the beneficiazy.
(b) Upon the attainment of the age of twenty-one (21) years by
the beneficiary, he or she shaIl receive one-third (113) of the principal ofhis
or her separate trust. Upon the attainment of the age of twenty-five (25)
years by the beneficiazy, he or she shall receive one-third (113) of the then
remaining principal of his or her separate trust. Upon the attainment of
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the age of thirty (30) years by the beneficiary, the Trust shall tenninate,
and the Trustee shall distribute to the beneficiary all of the remaining
assets of his or her separate Trust.
(c) If the beneficiary dies before final distribution of the assets of
his or her Trust, but is survived by then living issue, the Trustee shall
quarterly pay the net income from this Trust to or for the benefit of the
beneficiary's issue, per stirpes, living at each time of quarterly distribution.
As SOOn as anyone of the benefici81y's issue attains the age of twenty-one
(21) years but in no event later than twenty (20) years follOwing the death
of the beneficiary, the Trustee sha1I pay OVer all of the assets in the Trust
to the then living issue of the beneficiary, per stirpes. Should such
beneficiary die before final distribution of this Trust and not be survived
by issue, the provisions of Subparagraph (d) shall apply.
(d) If, before final distribution of the assets of any Trust
established for issue of a deceased child, there is no living beneficiary of
that Trust, it shall terminate. The Principal of the Trust sha1I be added to
the outright shares or other trusts created under this Will for the benefit
of my children or their issue, in the same proportions in which the shares
or trusts were origiJ;ally funded. If any Trust created for issue of my
deceased children had previously been tenninated, the beneficiaries who
receive the principal of that Trust shall collectively be considered a trust
for the purpose of this paragraph, and one share shall be paid directly to
each beneficiary in the same proportion by which each received the
principal of the Trust. If any beneficiary is deceased, the share of the
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deceased beneficiary shall be paid to his or her then living issue, per stirpes.
(e) In the event I am not survived by my children or any issue of
my children, or in the event there are no issue of mine surviving upon the
termination of any trust, the principal shall be paid in equal shares to my
sister.in-law, PATRICIA HEFFNER, my sister-in.law, LOUISE KADEL,
and my son.in.law, DAVID A. FITZSIMONS, if they survive me. In the
event I am not survived by any of the above-mentioned persons, his or her
share of my estate shall be paid to the FIRST EVANGELICAL
LUTHERAN CHURCH, Carlisle, Pennsylvania.
ITEM V: No Part of the income or principal of any Trust created
by this Will shall be subject to attachment, levy or seizure by any creditor, SPOuse,
assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual
receipt Of income or Principal distributed. The Trustee shall pay the net income and
the Principal to the beneficiaries specified by me, as their interests may appear, without
regard to any attempted anticipation, pledging or assignment, and without regard to
any claim or attempted levy, attachment, seizure or other process against the
benefiCiary.
ITEI\{ VI: The Executor and the Trustee shall each possess the
following powers, each of which may be exercised without court approval and in a
fiduciary capacity only:
(a) To retain any investments I have at my death, including
SPecifically those consisting of stock of any bank eVen if I have named that
bank as the Executor or Trustee.
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(b) To vary investments, and to invest in bonds, stocks, notes,
real estate mortgages or other securities or in other property, real or
personal, without being restricted to so-called "legal investments", and
without being limited by any statute or rule of law regarding investments
by fiduciaries.
(c) In order to divide the principal of a Trust or for any other
purpose, including final distributions, the Executor and Trustee are
authorized to divide and distribute personal property and real property,
Partly or wholly in kind, and to allocate specific assets among beneficiaries
and Trusts so long as the total market value of each share is not affected
by the division, distribution or allocation in kind. The Executor and
Trustee are each authorized to make, join in and COllBllnunate partitions of
lands, voluntarily or involuntarily, including giving ofmutuaJ deeds, or
other obligations, with as wide powers as an individual owner in fee
simple.
(d) To sell either at public or private sale real and personal
property severally or in conjunction with other persons, and to
consummate sale(s) by deed(s) or other instrument(s) to the Purchaser(s),
conveying a fee simple title. No purchaser shall be obligated to see to the
application of the purchase money or to make inquiry into the validity of
any sale(s). The Executor and Trustee are authorized to execute,
acknowledge and deliver deeds, assignments, options or other writings as
necessary or convenient to any of the power conferred upon the Executor
and Trustee.
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(e) To mortgage real estate, and to make leases of real estate.
(D To borrow money from any person, including the Executor or
Trustee, to pay indebtedness of mine or of my estate, expenses of
administration or inheritance, legacy, estate and other taxes, and to assign
and pledge assets of my estate or any Trust established by this Will.
(g) To pay all costs, taxes, expenses and charges in connection
with the administration of my estate or any Trust established under this
Will. If any death taxes are payable with respect to my estate, these taxes
shall be paid from the residue of my estate.
(h) To make distributions of income and of principal to the
p~oper beneficiaries, during the administration of my estate, with or
without court order, in such manner and in such amounts as the Executor
deems prudent and appropriate.
(i) To vote shares of stock which form a part of my estate or any
Trust established under this Will, and to exercise all the powers incident to
the ownership of stock.
0) To unite with other owners of property similar to property in
my estate to carry out plans for the reorganization of any company whose
securities form a part of my estate.
(k) To disclaim any interest in property which would devolve to
me or my estate by whatever means, including but not limited to the
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following means: as beneficiary under a will, as an appointee under the
exercise of a power of appointment, as a person entitled to take by
intestacy, as a donee of an inter vivos transfer, and as a donee under a
third-party beneficiary contract.
(1) To prepare, execute and file tax returns of any type required
by applicable law, and to make all tax elections authorized by law.
(m) To employ custodians of property, investment or business
advisors, accountants and attorneys as the Executor or Trustee deems
appropriate, and to compensate these persons from assets of my estate or
trust, without affecting the compensation to which the Executor and
Trustee are entitled.
(n) To divide any Trust created in this Will into two or more
separate Trusts so that inclusion ratio for purposes of the generation-
skipping transfer tax shall be either zero or one, in order that an election
under Section 2652(a)(3) of the Internal Revenue Code may be made with
respect to one of the separate Trusts, or for any other reason.
(0) To allocate administrative expenses to income or to principal,
as the Executor or Trustee deems appropriate. However, no allocation to
income shall be made if the effect of the allocation is to cause a reduction
in the amount of any estate tax marital deduction or estate tax charitable
deduction.
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(p) To do all other acts in their judgment necessary or desirable
for the proper and advantageous management, investment and
distribution of the estate and Trusts established under this Will.
ITEM VII: The Trustee is authorized to distribute principal
and/or income in anyone or more of the following ways if the Trustee, in the sole
discretion of the Trustee, considers the beneficiary unable to apply distributions to the
beneficiary's own best interests, or if the beneficiary is under a legal disability:
(a) Directly to the beneficiary;
(b) To the legal guardian or conservator of such beneficiary;
(c) To the Trustee, or to another person selected by the Trustee,
as custodian under the Pennsylvania Uniform Transfers to Minors Act as
to a beneficiary under the age of twenty-one (21) years;
(d) To a relative of the beneficiary, to be expended by that
relative for the benefit of the beneficiary; or
(e) By directly applying distributions for the benefit of the
beneficiary .
ITEM VIII: Any person who has died within thirty (30) days of my
death, or under such circumstances that the order of our deaths cannot be established
by proof, shall be deemed to have predeceased me. Any person (other than myselO who
has died at the same time as any beneficiary under this Will, or in a common disaster
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with that beneficiary, or under such circumstances that the order of deaths cannot be
established by proof, shall be deemed to have predeceased that beneficiary.
ITEM IX:
I make the following provisions with respect to
Executors and Trustees:
(a) I appoint my son-in-law, DAVID A. FITZSIMONS, to serve as
Executor. In the event of his death, inability or refusal to serve, I appoint
my son, JACK G. BOWERS, to be the Executor.
(b) I appoint FIRST UNION NATIONAL BANK, or its
successors, to be the Trustee.
Successor.
(c) Each Trustee shall have the power to appoint his or her
(d) Each appointment of a successor Trustee shall be in writing
and shall be filed with the court in the jurisdiction which is the situs of the
Trust. The written instrument shall be signed by the person having the
power to make the appointment.
(e) Each Executor and Trustee shall have the right to receive
reasonable compensation for services rendered.
(D Each Executor and Trustee is specifically relieved from the
duty of filing bond or entering security.
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IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will
and Testament, consisting of this and the preceding nine (9) pages, at the end of each
page of which I have also set my initials for greater security and better identification
this . ~-~ day of '1r "h ,,/ /7..1 ~J , 2002.
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JEANNE L. BOWERS
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(SEAL)
We, the undersigned, hereby certify that the foregoing Will was signed,
sealed, published and declared by the above-named Testatrix as and for her Last Will
and Testament, in the presence of us, who, at her request and in her presence and in the
presence of each other, have hereunto set our hands and seals the day and year first
above written, and we certifY that at the time of the execution thereof, the said
Testatrix was of sound and disposing mind and memory.
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ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA
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COUNTY OF ..:':('1<<12 /!t''J(
'I, JEANNE L. BOWERS, Testatrix, whose name is signed to the attached
or foregoing instrument, having been duly qualified according to law, do hereby
acknowledge that 1 signed and executed the instrument as my Last Will and Testament;
that 1 signed it willingly; and that 1 signed it as my free and voluntary act for the
purposes therein expressed.
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,;-efEANNE L. BOWERS
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Sworn to an? subscribed before
me this ), ~" day of
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. n ,the Witnesses whose names are signed to the attached or
foregoing instrument, being duly qualified according to law, do depose and say that we
were present and saw Testatrix, JEANNE L. BOWERS, sign and execute the
instrument as her Last Will and Testament; that Testatrix signed willingly and that she
executed said Will 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
that to the best of our knowledge the Testatrix was at that time eighteen (18) or more
years of age, of sound mind and under no constraint or undue influence.
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