HomeMy WebLinkAbout04-10-07
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15056041147
REV-1500 EX (06-05)
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
OFFICIAL USE ONLY
County Code Year
INHERITANCE TAX RETURN 07
RESIDENT DECEDENT 2 1 .-91)
File Number
03t.jtf
Date of Birth
201162394
07142006
04031927
Decedent's Last Name
Suffix
Decedent's First Name
BRAME
CARL
MI
W
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
Spouse's First Name
MI
Spouse's Social Security Number
THIS RETURN MUST BE FilED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
IBI 1. Original Return 0 2. Supplemental Return 0 3. Remainder Retum (date of death
prior to 12-13-82)
0 4. Limited Estate 0 4a. Future Interest Compromise 0 5. Federal Estate Tax Retum Required
(date of death after 12-12-82)
IBI 6. Decadent Died Testate 0 7. Decadent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
0 9. Litigation Proceeds Received 0 10 Spousal Poverty Cred~ ~date of death 0 11. Election to tax under Sec. 9113(A)
. between 12-31-91 and -1-95) (Attach Sch. 0)
Firm Name (If Applicable)
~ORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
ame Daytime Telephone Num~~
THOMAS S BECKLEY 7172 3 ~ 6 91 ...5
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-_.:_~, -'~
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REGISTER ~LS USE ONLY
BECKLEY
& MADDEN
~
~
First line of address
c:>
212 NORTH THIRD STREET
Second line of address
..:::-
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City or Post OffIce
HARRISBURG,
State
PA
DATE FILED
ZIP Code
17101
Correspondent's e-mail address:becks@pa.net
Linda B. Lee
DATE
Thomas S Beckley
212 North Third Street, Harrisburg" PA 17101
Side 1
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15056041147
15056041147
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REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21 - 06
-;:jNAME
Brame, Carl W.
STREET ADDRESS
305 Allendale Way -~---~.--_.._-
I STATE IZIP --- ,... .-
CITY
Camp Hill PA 17011
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1)
3. InteresUPenalty if applicable
D. Interest
E. Penalty
Total Credits (A + 8 + C)
(2)
TotallnteresUPenalty (D + E)
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
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3)
(4)
(5)
(5A)
(58)
Make Check Payable to: REGISTER OF WILLS, AGENT
434.51
0.00
0.00
434.51
434.51
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes
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
c. retain a reversionary interest; or...............................................................................................................0
d. receive the promise for life of either payments, benefits or care?.............................................................[]
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?............................................................................................................... .....0
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? ...... ....... ........... .......... .... ......... .................... ....................................... ........0 [!]
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETUR
No
[!]
[!]
[!]
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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 statute does not exemDtI 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 ofthe 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. ~9116 1.2) [72 P.S. ~9116 (a) (1)).
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. ~9116 (a) (1.3)). A
sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
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15056042148
REV-1500 EX
Decedent's Name:
BRAME, CARL W.
201162394
RECAPITULATION
1. Real Estate (Schedule A).......................................................................................... 1.
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.
6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested............. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) 0 Separate Billing Requested............. 7.
8. Total Gross Assets (total Lines 1-7)....................................................................... 8.
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.
12. Net Value of Estate (Line 8 minus Line 11).............................................................12.
13. Charitable and Govemmental 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 14 taxable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
15.
9,655.77
16.
17.
18.
19. Tax Due.................................................................................................................. ,1-9.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
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15056042148
Decedent's Social Security Number
3,476.69
8,892.65
12,369.34
2,454.75
258.82
2,713.57
9,655.77
9,655.77
434.51
434.51
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15056042148
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SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Brame, Carl W.
FILE NUMBER
21 - 06
Include the proceeds of litigation and the date the proceeds were received by the estatelll property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 Federal income tax refund 999.00
2 Miscellaneous personal property 200.00
3 Verizon - refund 6.22
4 AARP - refund 78.00
5 Pension account 2,193.47
TOTAL (Also enter on Line 5, Recapitulation) 3,476.69
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
Brame, Carl W.
I FILE NUMBER
21 - 06
If an asset was made joint within one year of the decedent's date of death, It must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
Linda B. Lee 305 Allendale Way Daughter
A Camp Hill, PA 17011
JOINTLY OWNED PROPERTY:
ITEM LETTER DATE ~IffnC_RLPTJO~t~ P~R!~RTY DATE OF DEATH %OF DATE OF DEATH
FOR JOINT MADE Include name 0 Inanclallns ItU on an DanK account number DECO'S VALUE OF
NUMBER TENANT JOINT or similar identifying number. Attach deed for jointly-held real VALUE OF ASSET INTERESl DECEDENTS INTEREST
estate.
1 A 04/13/2002 Fulton Bank checking account 9,506.61 50% 4,753.31
"Number 3621-94054
2 A 03/02/2002 The First National Bank of Newport 8,278.67 50% 4,139.34
Savings Account #02-2010122-20
,
, !
I
1 I
I
TOTAL (Also enter on line 6, Recapitulation) 8,892.65
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SCI-EDlI.E H
RlERALEXPENSES&
ADVNSTRAllVE COS1S
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21 - 06
ESTATE OF Brame, Carl W.
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER FUNERAL EXPENSES:
A. 1 Parthemore Funeral Home & Cremation Services, Inc. 1,374.75
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State Zip
-
Year(s) Commission paid
2. I Attorney's Fees Beckley & Madden 1,000.00
I
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
6.
Tax Return Preparer's Fees Virginia Fleming, CPA
80.00
7. Other Administrative Costs
1
TOTAL (Also enter on line 9, Recapitulation)
2,454.75
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SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Brame, Carl W.
FILE NUMBER
21 - 06
Include unreimbursed medical expenses.
ITEM DESCRIPTION AMOUNT
NUMBER
1 Camp Hill Emergency Physicians 5.90
2 Holy Spirit Hospital 5.99
3 Verizon 170.68
4 P A Gastroentology 5.82
5 Internists of Pennsylvania 5.14
6 X-Ray Image 39.29
7 AARP 26.00
TOTAL (Also enter on Line 10, Recapitulation) 258.82
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v REV-1513 EX+ (9-00)
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SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Brame, Carl W.
I FILE NUMBER
21 - 06
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERTY Do Not List Trustee(s)
I. TAXABLE DISTRIBUTIONS[include outright sgousal
Clistributionsg and ransfers
under Sec. 116 (a) (1.2)]
1 Linda B. Lee Daughter 100%
305 Allendale Way
Camp Hill, PA 17011
I
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS
NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHE! T 0.00
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LAw OFFICE OF
!ERRY.A. PHILPOTT
A1TORNEYS AT LAW
P.O. Box 116
:>unc:annon, Pa. 17020
Jell}' A. Philpott. Esq.
Kevin E. Prosser, Esq.
(717) 834-3087
~iU co)) ,
CARL W. BRAME 'Y
I, Carl W. Brame, of Wheatfield Township, Perry County, Pennsylvania, declare this to
be my last will and revoke any will previously made by me.
ITEM I: I am married to Janet M. Brame ("Janet"). We have one child: Linda B. Lee of
New Cumberland, Pennsylvania. I have no other children.
ITEM n: I direct that I be buried in my funeral plot in Blue Ridge Memorial Gardens in
Lower Paxton.
ITEM ill: I direct that all my just debts and funeral expenses, and all expenses of my last
illness, shall be p~id from my residuaryestate~ll&. SOon as practicable after my decease as a part
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of the expense of the administration of my estate.
ITEM IV: I devise and bequeath the residue of my estate of every nature and wherever
situate to ,copYvided she survives me. If she does oot survive me, I devise and
bequeath the residue of my estate of every nature and wherever situate to my children.
ITEM V: I direct that all taxes that may be assessed in consequence of my death, of
whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as
a part of the expense of the administration of my estate.
ITEM VI: I appoint Janet to be my executrix. If she has predeceased me or cannot act,
then I appoint Linda to act as my executor.
LAw OFFICE OF
ERRY A. PHILPOTI
\lTORNEYS AT LAW
P.O. Box 116
)uncannon. Pa. 17020
erry A. Philpott. Esq.
(evio E. Prosser, Esq.
(117) 834-3087
ITEM Vll: I direct that any fiduciari~ app~~ ~ ~ ~baIJ not be required Ie
give bond for the flllthfuI performance of therr duties m any jUIlSdt~" "
ITEM VID: In the event that any legatee or devisee named in ~ under such
circ~tances that there is not sufficient evidence to determine absolutely whether such legatee
or devisee survived me, I direct that such legatee or devisee shall be presumed to have
predeceased me and, unless I shall have made other specific provision with respect to an
alternative disposition of the gift in favor of such legatee or devisee, I devise and bequeath the gift
in favor of that legatee or devisee to such persons and in such manner and in such proportions as
set forth in this will for distribution if the legatee or devisee predeceased me.
IN WITNESS WHEREOF, I have hereunto set my hand this April 11, 1997, at
Duncannon, Pennsylvania.
Cll1~~ t3~
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LAw OFFICE OF
'ERRY A. PHILPOTT
ATIORNEYS AT LAW
P.O. Box 116
)uncannon, Pa. 17020
Jeny A. Philpott, Esq.
Kevin E. Prosser, Esq.
(717) 834-3087
Commonwealth of Pennsylvania }
C~~~ C "
ACKNOWLEDGMENT O~r
I, Carl w: Brame, the testator whose name is signed to the attached or foregoing
instrument, having been duly qualified according to law, do hereby acknowledge that I signed and
executed the instrument as my last will; that I signed it willingly; and that I signed it as my free
and voluntary act for the purposes therein expressed 'I.
AFFIDA VIT
We, Jerry A. Philpott and Sara E. Lesh, the witnesses whose names are signed to the
attached or foregoing instrument, being duly qualifi ording to law, do depose and say that
we were present and saw the testator sign and ute the trument as his last will; and that he
signed willingly, and that he executed it . s free and oluntary act for the purposes therein
expressed; and that each of us, in the earing and s' htof the testator, signed the will as
witnesses; and that to the best of our owledge, the estator was at that time eighteen (18) or
more years of age, of sound mind and nder no co aint or undue influence.
,t;
The above acknowledgment and affidavit were sworn to or affirmed and subscribed before
me by Carl w: Brame, the testator, and Jerry A. Philpott and Sara E. Lesh, witnesses, on Friday,
April 11, 1997. ~ __ -., '~'hl
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