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HomeMy WebLinkAbout05-14-07 15056041147 REV~'1 goo EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County code veer File Number Bureau of Individual Taxes INHERITANCE TAX RETURN Po Box.2aosol RESIDENT DECEDENT 21 0 7 0 2 6 4 Harrisburg, PA 1712&0601 ENTER DECEDENT INFORMATION BELOW Date of Birth Social Security Number Date of Death 186249257 03232006 Suffix Decedent's First Name MI Decedent's Last Name WILLIAM J HENRY (If Applicable) Enter Surviving Spouse's Information Below Suffix Spouse's First Name Spouse's Last Name MI Spouse's Socal Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 3, Remainder Retum (date of death tum l R t X^ 1. Original Retum e a ~ 2. Supplemen pnor to 12-13-82) t ~ 4a. Future Interest Compromise ~ 5. Federal Estate Tax Retum Required e 4. Limited Esta (date of d~ttr after 12-12-82) 8 Decedent Died Testate W l 7. Decedent Maintained a Living Trust Q 8. Total Number of Safe Deposit Boxes ~ (Attach Copy d Trust) i p (Attach Copy of eived R d ~ 10. Spousal P°veerrttyv Credit ((date of death ~ 11. Election to tax under Sec. 9113(A) t-95) O) d i h Sch ~9t Att ^ ec s 9. Litigation Procee . - between t2-st an ( ac BE DIRECTED TO: IS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTI b CORRESPONDENT -TH me N er Daytime Telephone N m a 7172436222 GEORGE F. DOUGLAS III Firm Name (If Applicable) ~~~ REGISTER OF WILLS USE ~N,ILY - SAIDIS, FLOWER & . - _ J ~{ LINDSAY ~ - First line of address . - _- .._, ~ '_' ~~ 26 WEST HIGH STREET _' ~- - _~' ,__ _, Second line of address _ ~ : -; ; - {_-~ ~ DATEFiILED `. ~ r-r City or Post Office _ State ZIP Code --' . -- i -.., CARLISLE P A 17 013 Correspondent's e-mail address: It is tertrie^roalr e t and~roump le e~Dr~ahration of pre~parer otFier tttan he np~ersonalarepresentarhve Ss based on aU In~fortna It on~of whc h preparerfhas any kndowledge.~lief, DATE Patricia 26 Cambrid a Ct., Carlisle, PA 17013 DATE SIG TORE OF PREPARER OTHER THAN REPRESENTATIVE ,20 O ~~e ~~~~~ ~ George F. Douglas 111 ~-y- ~ ~ ADDRESS 26 West High Street, Carlisle, PA 17013 Side 1 15056041147 15056041147 . ~,,. REV-1500 EX 15056042148 oee~enes r~art,e: W i I l i a m J H e n ry RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 2. 2. Stocks and Bonds (Schedule B) ............................................................................... 3. Closely Held Corporation, Partnership or Sole-Proprie~rship (Schedule C).......... 3. .......................................................... 4. 4. Mortgages & Notes Receivable (Schedule D 5. Cash, Bank Deposits & Miscellaneous Personal Properly (Schedule E) ................ 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 7. Inter-Vvos Transfers & Miscellaneous Non-P$ep ~~ Billing Requested ............. 7. (Schedule G) ^ 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 Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................................................. 13. id_ Net Value Subiect to Tax (Line 12 minus Line 13) ................................................. 14. Decedents Social Security Number 186249257 12,019.21 12,019.21 0.00 12,019.21 12,019.21 0.00 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 .00 15. 16. Amount of Line 14 taxable 0 . 0 0 16 at lineal rate X .045 . 17. Amount of Line 14 taxable 0 . 0 0 17 at sibling rate X .12 , 18. Amount of Line 14 taxable 0 , 0 0 18 at collateral rate X .15 . 19. Tax Due ............................... ...................................................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L, 15056042148 15056042148 0.00 0.00 0.00 0.00 0.00 File Number 21-07-0264 REV~1500 FJC Page 3 Decedent's Complete Address: DECEDENTS NAME William J Henry STREET ADDRESS 26 Cambridge Ct. STATE ZIP CITY pA 17013 Carlisle Tax Payments and Credits: (1) 0.00 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A, Spousal Poverty Credit g, Prior Payments C. Discount 0.00 Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if appligble p, Interest E. Penalty Total InteresUPenalty (D + E) (3) AYMENT. If Line 2 is greater than Lin 4 ' (4) , quest a refund Check box on Page 1 Line 20 tto e 00 0 g, If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) . Enter the interest on the tax due. A (5A) . This is the BALANCE DUE. f Line 5 + 5A l t t (58) ~.~~ . o o a g, Enter the Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Yes No 1. Did decedent make a transfer and: . ......................................... a. retain the use or income of the property transferred :....................................... .. ^ b. retain the right to designate who shall use the property transferred or its income :.................................... ^ c. retain a reversionary interest; or .................................................................................................................. ^ d. receive the promise for life of either payments, benefits or care? .............................................................. 2. If death oaxarred after December 12, 1962, did decedent transfer property within one year of death without ^ receiving adequate consideration? .................................................................................................................... 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ^ LJ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which ~ ^ ............................. contains a benefidary designation? ......................................................................................... 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 statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disdosure of assets and filing a tax return are still applicable even if the surviving spouse is the only benefidary. 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 p2 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedents lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116 1.2) p2 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedents siblings is twelve (12) percent p2 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. R"~'~°°~`+`~' SCHEDULE E ' CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY cowMOwwEnuN of aENNSVwANw WHERRANCETAXRETURN RESDENT DECEDENT FILE NUMBER ESTATE OF 21-07-0264 Henry, William J Indude the proceeds of litigatlon and the date the proceeds were received by the estate. All properly )oirNYowned with the rlpht of survlvarship must be dbcbsed on schedule F. VALUE AT DATE ITEM DESCRIPTION OF DEATH NUMBER IRA Deferred Annuity #110-EA0000568 -wife beneficiary 12,019.21 1 Life Investors Insurance, of contract -see letter attached 2 Life Investors Insurance, Policy #100-EG6004589 -life insurance payable to the 0.00 estate -non-taxable TOTAL (Also enter on Line 5, Recapitulation) I 12,019.21 (If more space is Headed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) -« Rw•1502 EX+ (~) coN"aNwEA~rN of PENNSVwANu NIHERRANCE TAX RETURN RESDENT DECEDENT ESTATE OF Hanrv_ William J SCHEDULE J-IIA SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE continued ITEM DESCRIPTION NUMBER Patricia Henry -tax free distribution of IRA to another IRA LE NUMBER 21-07-0264 AMOUNT Subtotal 12,019.21 12.019.21 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule JdIA (Rev. 6-98) C~Op}~ ~~s~ ~n~~ ~,~a~ ~~s~~.~n~ o~ ~~~,~ ~, I~[~~ a 1 0 ':~ c~ a.,~~ I, WILLIAM J. HENRY, of the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and. Testament, hereby revoking all other wills and codicils heretofore made by me. ARTICLE ONE c' ~_C~ PAYMENT OF DEBTS AND ERPENSES -~ ~ 4 FUNERAL ARRANGI~NTS - r }'., I direct the payment of the debts and expenses of ~Y. last illness from my estate as soon after my death as. conveniently may be done. _a -;-, ~a .4~~ N N .~' ARTICLE TWO DISPOSITION OF PROPERTY I give, devise and bequeath all of my property, real, personal and mixed, of what nature or kind so ever, and wheresoever the same shall be at the time of my death, to my beloved wife PATRICIA ~'. HENRY, provided she survives me by thirty (30) days not c~unting the day of my decease. In the eveat that my beloved wife PATRICIA B. HENRY predeceases me or fails to survive me by the aforesaid period, I give, devise and bequeath all of my property, real, personal and mixed, of what nature or kind so ever, and wheresoever the same shall be at the time of my death, to my children and step-children, BRIAN J. BEITTEL, BENICIA B. MEYERS, KRISTA L. RAT+'.R, WILLIAM S. HENRY, AND ANDREW J• HENRY, share and share alike. If any of the above children or stepchildren fail to survive me by thirty (30) days not counting the .day of my decease, I give, devise and bequeath the share of the deceased child or step-child to be given to the children of the deceased in equal shares. Furthermore, I direct my Executor to distribute such specific items that I may specify in a list which I will attach to this my Last Will and Testament to those above- named beneficiaries so specified. `- '`=ri -, . -'- _ _ ~ .j In the event that my beloved wife PATRICIA B. 't I ive devise and .HENRY and I perish in a common calami y, g :bequeath $75,000.00 to be distributed equally to my grandchildren, KYLE W. nnr.R, gAITLIN A. BAER, MORGAN R. HENRY, MATTHEW W. HENRY, RYAN J. HENRY and KRISTEN M. HENRY. I give, devise and bequeath the rest, residue and remainder of my estate to my children and step-children, BRIAN J. BEITTEL, BENICIA B. MEYERS, KRISTA L. BAER, WILLIAM S. HENRY, AND ANDREW J. HENRY, share and share alike. If any of the above children or stepchildren fail survive me by thirty (30) days not counting the day of my decease, I give, devise and bequeath the share of the deceased child or step-child to be given to the children the deceased in equal shares. to of Furthermore, I direct my Executor to distribute such specific items that I may specify in a list which I will attach to this my bast Will and Testament to those above- named beneficiaries so specified. ARTICLE THREE TAXES I direct that any and all inheritance, estate. and transfer taxes imposed upon property making up my estate passing under my Will or otherwise, shall be paid out of the principal of my residuary estate prior to its distribution to my heirs. ARTICLE FOUR EXECUTRIX/RIXES'S POWERS In addition to the powers and authority conferred by law or necessary and appropriate for proper administration, I authorize my Executrix/rixes in her or their absolute discretion: 1. To retain in the form received, and to sell either at public or private sale any real or personal property; 2. To lease, mortgage or otherwise encumber any real or personal property that may be included in my estate, without order of court or notice to any beneficiary; 3. To invest and reinvest in all forms of property; 4. To exercise any options or rights arising from ownership of investments; and 5. To compromise claims without court approval and without the consent of any beneficiary. 2 ARTICLE FIVE NOMINATION OF EXECUTOR/EXECUTRIX I hereby nominate, constitute and appoint my wife, PATRICIA B. HENRY to serve as Executrix, if living and able to serve as same. If my wife is deceased or is otherwise unable to serve as Executrix, I hereby nominate, constitute and appoint BENICIA B. MEYERS and KRISTA L. RAFR to serve as Co-Executrixes, if living and able to serve as same. I hereby relieve my Executrix/rixes from the necessity of posting security in connection with their duties as such in any jurisdiction in which they may be called to act insofar as I am able to do so by law . ARTICLE SIX MISCELLANEOUS PROVISIONS A Paragraph Titles and Gender. The titles given to the paragraphs of this Will are inserted for reference purposes only and are not to be considered as forming a part of this Will in interpreting its provisions. .All words used in this Will in any gender shall extend to and include all genders, and any singular words shall include the plural expression, and vice versa, specifically including "child" or "children," when the context or facts so require, and any pronouns shall be taken to refer to the person or persons intended regardless of gender or number. B. Thirty Day Survival Requirement. For the purpose of determining the appropriate distributions under this Will, no person shall be deemed to survive me unless such person is also surviving on the thirtieth day after the date of my death . C. Liability of Fiduciary. No fiduciary who is a natural person shall, in the absence of fraudulent conduct or bad faith, be liable individually to any beneficiary of my estate, and my estate shall indemnify such natural person from all claims or expenses in connection with or arising out of that fiduciary's good faith actions or non-actions as the fiduciary, except for such actions or non-actions which constitute fraudulent conduct or bad faith. I1Q,WITNESS WHEREOF, I have subscribed my name below, this (p y of April, 2004. Testator Signature COMMONWEALTH OF PENNSYi,VANIA Notarial Seal Kathleen K. Shaulis, Notary Public Carlisle Boro, Cumberland County My Commission Expires Dec. 22, 2007 3 Member, Pennsylvania Assodation of Notaries We, the undersigned, hereby certify that .the above instrument was signed in our sight and presence by WILLIAM J. HENRY, the Testator, who declared this instrument to be his Last Will and Testament and we, at the Testator's request and in the Testator's sight and presence, and in the sight and presence of each other, do hereby subscribe our names as witnesses on the da~e shown above. Witness Signature Name City, State Witness Signature Name COMMONWEALTH OF PENNSYLVANIA ity, State Notarial Seal Kathleen K. Shautis, Nottaaryry Public Carlisle Boro, CumberlandCouttiy My Commission Expires Dec. 22, 2007 Member. Pennsylvania Association of Notaries VOUP..{'1~ ~- b'S~i I n AFFIDAVIT CO1~lONWEALTH OF PENNSYLVANIA COUNTY OF CUI~ERLAND I, WILLIAM J. HENRY, 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 as my free and voluntary act for the purposes expressed in the instrument. ^ i+ _ Testator Signature IAM J. Subscribed, sworn to and me by~WILLIAM J. HENRY, the Testator, this lQ~ day of April, 2001 No ry Public 4 COMMONWEALTH OF PENNSYLVANIA Notarial Seal Kathleen K. Shaulis, Notary Public Carlisle Boro, Cumberland County My Commission Expires Dec. 22, 2007 Member, Pennsylvania Association of Notaries AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA COIINTY OF CUMBERLAND _l rp ~_ f F We , 1/a l~v-c e' ~ C-~scj 1 , and James ~1~.. ~1 ~Gt't~C I ~S , the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator WILLIAM J. HENRY signed and executed the instrument as his Last Will and Testament and that he signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of his witnesses, in the presence and the hearing of the Testator signed the Last Will and Testament as witnesses and that to the best of their knowledge the Testator was at that time eighteen (18) years of age or older, of sound mind and under no constraint or undue inf luen~c/e ,/~ WITNESS (, G~ ' residing at yd2w1 fr(/1 ~I ~ / 7(lrJ~ WITNESS ~~1 ` ~ residing at ~.Lt, r~t~~ , ~/~ (-7 61 } witnesses, sworn to and acknowledged before me by and ~C1~v~CS ~. S~Gl Ulf 1 S the ~~ day of April, 2004. COMMONN1rE,~I,TH OF PENNSI'I.VAMA Kathleen K. Shaul s, Ndo Carlisle Boro, Cumberland Cauniy My Commission Expires Dec, 22, 2007 Member, Pennsylvania Association of Notaries 5 L~ ®LIFE INVESTORS INSURANCE C O M P A N Y O F A M E R I C A May 8, 2006 Orrstown Bank 427 Stonehenge Dr Carlisle PA 17013 ~~~ Life Investors Insurance Company of America Administration Office: 4333 Edgewood Road NE Cedar Rapids, Iowa 52499 Re: Patricia B. Henry - spouse beneficiary of William J. Henry Our IRA Deferred Annuity #110-EA0000568 Your IRA Account # not given Enclosed is check #01421382 in the amount of $12,019.21 representing the entire value of the above-listed IRA, as requested. We have closed this account and updated our records to reflect a tax- free transfer to another IRA with your bank. If you have questions, please call me at 319-398-8994. Our company is available to you weekdays from 7 a.m. to 4:30 p.m. Central Time. Cordially, 1 Kathy Droneba er Qualified Plans Department Life Investors Insurance Company of America copy: Patricia B. Henry 26 Cambridge Ct Carlisle PA 17013-2733 file Member of the `EGON. Group 28853 5/01 Glenda Farner Strasbaugh Register of Wills and Clerk of Orphans' Court Marjorie A. Wevodau First Deputy Kirk S. Sohonage, Esq Solicitor Register of Wills and Clerk of the Orphans' Court County of Cumberland One Courthouse Square Carlisle, PA 17013 (717) 240-6345 FAX (717)240-7797 INVOICE Bill To: InvoiceNo: 1417 Invoice Date: 5/ 15/2007 SAIDIS FLOWER & LINDSAY Estate of: WWilliam ~~' 26 WEST HIGH ST Estate No: 21-07-0264 dm CARLISLE, PA 17013 Qty Fee Description Fee Total 1 Additional Probate 15.00 $15.00 Total: $15.00 Checks should be made payable to the Register of Wills. Terms: Net 30. Please return one copy of this invoice with your payment. Thank you. LAW OFFICES SAIDIS, FLOWER & LINDSAY A PROFESSIONAL CORPORATION 2109 MARKET STREET JOHN E. SLIKE CAMP HILL, PENNSYLVANIA 17011 CARLISLE OFFICE: ROBERT C. SAIDIS TELEPHONE: (717) 737-3405 -FACSIMILE: (717) 737-3407 26 WEST HIGH STREET JAMES D. FLOWER 1R EMAIL: attorney®sfl-law.com CARLISLE, PA 17013 CAROL J. LINDSAY www.sfl-law.com TELEPHONE: (717)243-6222 JOHN B. LAMPI FACSIMILE: (717)243-6486 MICHAEL L. SOLOMON GEORGE F. DOUGLAS, III DEAN E. REYNOSA REPLY TO CAMP HILL THOMAS E. FLOWER MARYLOU MATAS SUZANNE C. HIXENBAUGH r._ , May 9, 2007 ~~-~ c7 `: ~~ ~.: ~ sa~, Register of Wills _, `. Cumberland County Courthouse `_' -~ - _~ Carlisle, PA 17013 =, - Re: The Estate of William J. Henry y ~'~ File No. 21-07-0264 Dear Ladies: Enclosed is an original and two copies of an Inheritance Tax Return to be filed in regard to the above estate. Kindly return atime-stamped copy to our office in the envelope provided. A check is also enclosed for the filing fee. Thank you. Very truly yours, SAIDIS, OWER & LINDSAY Cam- f She by L. Y' ing, Es a aralegal /sly Encl. rrt ~ ~ cs ~ ..... 4. rrr ~ j ~ m r ~l \4 L ~ r cs; ~~~~ "•J +~ v Q-~.' Q Q, ~~~~ , - ~_ ~._ ~ r. o L_uJ .. . , .... - ... r-- -,.,, _. ., .. . ~' L -- ~ L; -~ _ - r ~ _ _o_ -- ~--- C? =- -- ~-, , C ~ N _ y a _ y N ~ ° ~a ~ x< ~Q a o' ~ - a C~ C Q w< ua ° M ~ p0 U U r, v~ ~ °~a ~ ~ ~ N ~ ~ ~U U O f-