HomeMy WebLinkAbout05-21-07 (2)
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15056041114
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 ONL V
County Code Vear
File Number
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(1.,\ CJlo
\DDS
Date of Birth
186-28-3175
Decedent's Last Name
11112006
06061914
Suffix
Decedent's First Name
MI
CHRONISTER
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
FLORENCE
E
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
DO 1. Original Retum 0
o 4. Limited Estate 0
2. Supplemental Retum
o
D
o
o
3. Remainder Retum (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
IT] 8. Decedent Died Testate D
(Attach Copy of Will)
D 9. Litigation Proceeds Received D
4a. Future Interest Compromise (date of
death after 12-12-82)
7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
10. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95)
8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(Attach Sch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
ROBERT G. FREY
Firm Name (If Applicable)
717-243-5838
REGISTER OF WILLS USE ONL V
FREY & TILEY
First line of address
5 SOUTH HANOVER STREET
Second line of address
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City or Post Office
State
ZIP Code
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CARLISLE
PA
17013
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RFREY@FREYTILEY.COM
17013
SIGN.A:
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HANOVER ST., 17013
ORIGINAL FORM ONLY
Side 1
L 15056041114 15056041114 .-.J
-l
15056042115
REV-1500 EX
Decedent's Name: FLORENCE E CHRONISTER
RECAPITULATION
1. Real estate (Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . . .
4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . . .
6. Jointly Owned Property (Schedule F) DSeparate Billing Requested. . . . . . . .
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) DSeparate Billing Requested. . . . . . . .
8. Total Gross Assets (total Lines 1-7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
186-28-3175
Decedent's Social Security Number
1. NONE
2. NONE
3. NONE
4. NONE
5.
6. NONE
7. NONE
8.
9.
57965.00
57965.00
9. Funeral Expenses & Administrative Costs (Schedule H) . . . . . . . . . . . . . . . . . . .
7607.00
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . . . . 10. NONE
11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
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, or
transfers under Sec. 9116
(a)(1.2) X.O ~
16. Amount of Line 14 taxable
at lineal rate X .0 ~
17. Amount of Line 14
taxable at sibling rate X . 12
18. Amount of Line 14 taxable
at collateral rate X . 15
50358 . 00 16.
19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
L
15056042115
15.
17.
18.
15056042115
7607.00
50358.00
0.00
50358.00
0.00
2266.00
0.00
0.00
2266.00
D
-l
REV-1500 EX Page 3 186-28-3175
Decedent's ComDlete Address:
DECEDENT'S NAME
FLORENCE E CHRONISTER
STREET ADDRESS
21-06-1005
File Number
1000 WEST SOUTH STREET
CITY
CARLISLE
STATE
PA
ZIP
17013
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1 )
2266.00
Total Credits ( A + 8 + C ) (2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( 0 + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund. (4)
0.00
0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
2266.00
A. Enter the interest on the tax due.
(5)
(5A)
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
2266.00
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
No
~
~
~
~
~
~
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
o
o
o
o
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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . .
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary 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 exemot a transfer to a surviving spouse from tax, and the statutory requirements for
disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for
the use of a natural parent, an adoptive parent, or a stepparent of the child is 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 orfor 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.
217
REV-1508 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
FLORENCE E CHRONISTER
Include the proceeds of litigation and the date the proceeds were received by the estate.
All DrODertv lolntlv-owned with rlaht of survivorshiD must be disclosed on Schedule F.
FILE NUMBER
21-06-1005
ITEM
NUMBER DESCRIPTION
1 M& T Bank Account no. 1176757
2 M&T Bank Account no. 1031003911814505
3 Vanguard Federal Money Market Fund
4 Highmark Blue Shield, refund
5 PharMerica, refund
VALUE AT DATE
OF DEATH
2,031
23,996
31,490
367
81
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
57,965
217
REV-1511 EX + (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
FLORENCE E CHRONISTER
FILE NUMBER
21-06-1005
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s) John Chronister
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address 1807 Ridgeview Drive
City Carlisle State P A Zip 17013
Year(s) Commission Paid: 2007 2,900
2. Attomey Fees 1,500
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 200
6. Tax Retum Preparer's Fees
7. Sarah Todd Memorial Home, final bill 3,000
8. Pharmerica, final prescription charge 7
TOTAL (Also enter on line 9 Recaoitulation) $ 7607
Debts of decedent must be reported on Schedule I.
(If more space is needed, insert additional sheets of the same size)
RELb. TIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1 Jan N. Dalby Grandchild 500
2 Jeffery L. Davis Grandchild 500
3 Amy N. Farrell Grandchild 500
4 Melissa A. Shingler Grandchild 500
5. Elizabeth M. Brown Grandchild 500
6. Jonathan B. Felix Grandchild 500
7. Susanne Marie Davis Child 1/5 of remainder
8. John Smith Chronister Child 1/5 of remainder
9. James Monroe Chronister Child 1/5 of remainder
10. Richard Andrew Chronister Child 1/5 of remainder
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 16, 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
11 Mary Elizabeth Felix 1/5 of remainder
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0
217
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FLORENCE E CHRONISTER
SCHEDULE J
BENEFICIARIES
FILE NUMBER
21-06-1005
(If more space is needed, insert additional sheets of the same size)
m1 M&fBank
499 Mitchell Road, MiIIsboro, DE 19966 Mail Code DE-MB-12
Phone (888) 502-4349
Fax (302) 934-2955
11129/2006
Frey & Tiley
Attorneys At Law
5 South Hanover Street
Carlisle, Pennsylvania 17013
Re: Estate of: Florence E Chronister
Social Securitv: 186-28-3175
Date of Death: November 11, 2006
Dear Sir or Madam:
Per your inquiry dated November 21,2006, please be advised that at the time of death, the above-named decedent had on
deposit with this bank the following:
1.
Type of Account
Checking Account
Account Number
1176757
Ownership (Names of)
Florence E Chronister *
Opening Date
07113193 Closed 11/17/06
Balance on Date of Death
$2,030.83
$ 0.00
Accrued Interest
Total
$2,030.83
2.
Type of Account
Certificate of Deposit Account
Account Number
031003911814505
Ownership (Names of)
Florence E Chronister *
Opening Date
03110105
Balance on Date of Death
$23,251.60
$ 744.67
Accrued Interest
Total
$23,996.27
Please be advised, there was no safe deposit box found for the above decedent. * For further account information,
regarding ownership, closures and/or reimbursement of funds, etc., please call the North Middleton Office # 717-
240-4521.
Sincerely,
'~.?M/~..J~/' .
Nancy clagett
Records Management
/
LAST WILL AND TESTAMENT
OF
FLORENCE E. CHRONISTER
I, FLORENCE E. CHRONISTER, widow, of North Middleton Township (mailing address:
21 Charles Street, Carlisle, Pennsylvania 17013), 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 and making void any and all Wills by me
at any time heretofore made.
1. I direct my hereinafter named Executor or Executrix to pay all of my just debts and
funeral expenses and all expenses of administration of my estate as soon after my death as may be
found convenient to do so. I direct that my funeral services be performed in accordance with the
arrangements which I have made with the Cremation Society of Pennsylvania and that my ashes be
disposed of as my Executors shall deem appropriate. I further direct that all inheritance, transfer,
succession and death taxes which may be payable on account of my death shall be paid from the
residue of my estate regardless of whether the assets upon which such taxes are based are part of
my probate estate.
2. I give and bequeath the sum of Five Hundred ($500.00) Dollars to each grandchild of
mine who shall survive me by a period of ninety (90) days. At the present time I have the
following six (6) grandchildren: Jan Noel Davis, Jeffrey L. Davis, Amy Noel Felix, Melissa Ann
Felix, Elizabeth Marie Felix and Jonathan Bemard Felix.
3. If at the time of my death I am still the owner of the various items of household goods
and furnishings listed on the attached page printed on front and back, I give and bequeath the same
to the persons indicated thereon.
4. All of the rest, residue and remainder of my estate, real, personal and mixed, and
wheresoever the same may be situate, including all real estate which I may own at the time of my
death which I direct shall be sold by my hereinafter named Executor or Executrix on such terms
and conditions as he or she shall deem best, I give, devise and bequeath in equal shares to my five
(5) children, their heirs and assigns, provided each of them shall survive me by a period of ninety
(90) days, but should any of them fail to so survive me then the share such deceased child of mine
would have received shall pass to such of his or her issue as shall survive me by a period of ninety
(90) days, their heirs and assigns, per stirpes, and if there be no such issue the same shall lapse
and be added to the other shares, per stirpes. My five children are Susanne Marie Davis, John
Smith Chronister, James Monroe Chronister, Richard Andrew Chronister, and Mary Elizabeth
Felix.
5 . Should any person less than 21 years of age be entitled to distribution from my estate, in
such event I nominate, constitute and appoint the parents of such person as Guardians of the estate
of each such person and authorize and direct such distribution to be paid to such parents as
Guardians, hereby authorizing and directing said Guardians to receive and to invest the same, and
to pay the income arising therefrom, together with so much of the principal thereof as in their
opinion is necessary or desirable to be expended for the proper maintenance, support and
education of such person, to or for the benefit of such person, and upon such person attaining 21
years of age to pay to him or her the then remaining principal. If for any reason both parents of
such person shall be deceased or otherwise unable or unwilling to act as Guardians, then in such
event I nominate, constitute and appoint my hereinafter named Executor or Executrix, and their
successors, as alternate or successor Guardian of the estate of each such minor person.
6. I hereby nominate, constitute and appoint my son, John Smith Chronister, as Executor
of this my Last Will and Testament, but should he predecease me or fail to qualify or cease serving
as such, then in such event I nominate, constitute and appoint my daughter, Mary Elizabeth Felix,
as alternate or successor Executrix, and I further direct that neither of them shall be required to
post any bond to secure the faithful performance of his or her duties in the Commonwealth of
Pennsylvania or in any other jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will
and Testament written on one (1) page plus a witness page, this 13th day of March, 1995.
~~ /~~~\55AL)
orence E. Chroms
~
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....
Signed, sealed, published and declared by FLORENCE E. CHRONISTER, the Testatrix
above-named, as and for her Last Will and Testament, in our presence, who, in her presence, at
her request, and in the presence of each other, have hereunto subscribed our names as attesting
witnesses.
~
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