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HomeMy WebLinkAbout06-07-07 , ... -.J 15056051058 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~e Year INHERITANCE TAX RETURN ,"/ RESIDENT DECEDENT C7 07 File Number 90 Date of Birth 01/08/2007 11/17/1907 Decedent's Last Name Suffix Decedent's First Name MI Roberts Grace C (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI ~p()U~~'s..~O~illl..S~~urity..~urTll>Etr. THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW IS> 1. Original Retum 4. Limited Estate c:::J 3. Remainder Retum (date of death prior to 12-13-82) 5. Federal Estate Tax Retum Required c::> 2. Supplemental Retum C"::) c:::> C"::) 4a. Future Interest Compromise (date of death after 12-12-82) c:::> 7. Decedent Maintained a Living Trust (Attach Copy of Trust) c:::J 10. Spousal Poverty Credit (date of death c:::> 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone~urTlber 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes ~ c:::J Jeffrey C. Munnell, Esq FirrT1NarT1l3(lfp.ppli~ble). . (412) 751-2770 REGISTER OF First line of address Second line of address or Post Office State ZIP Code DAT.f: FILED PA 15132 Correspondent's e-mail address: .. ~..~._--~~{{j~1I-l27 iejo. CA 92692 SENTATIVE DATE I .... _____.u_.______~u__,_ .Y..W7 _ 3 Long Run Road. McKee sport, PA 15132 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056051058 15056051058 .-J 15056052059 REV-1500 EX Decedent's Name: Grace C Roberts 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) c.:::J Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) c:::> 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, or transfers under Sec. 9116 (a)(1.2) X .0_ 16. Amount of Line 14 taxable at lineal rate X.O 45 5,690.26 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 51,212.39 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L 15056052059 Side 2 Decedent's Social Number 27,640.00 115,470.59 143,110.59 29,305.28 29,305.28 113,805.31 56,902.65 56,902.66 15. 16. 256.06 17. 18. 7,681.86 7,937.92 ., 15056052059 ---I REV-1500 EX Page 3 Decedent's Complete Address: DECEDENTS NAME Grace C Roberts STREET ADDRESS ,En'~J!J!m~!L"._w,_w",,___,__~ :.'.90 i , I. "m..^'~"~^,"'^~,W_ w= ,vmm,wmm ='M~'-~ DECEDENTS SOCIAL SECURITY NUMBER 172-07-2633 One Alliance Road 303 CITY Carlisle 'T'STATE'~---------I-ZTp-------'---- I PA , 17013 I Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 7,937.92 8,000.00 u....___.__..___._ 400.00 Total Credits ( A + B + C ) (2) 8,400.00 3. Interest/Penalty if applicable D.lnterest E. Penalty ----- Total Interest/Penalty ( D + 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) 462.08 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. 8. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5) (SA) (58) A. Enter the interest on the tax due. Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;.......................................................................................... 0 (iJ b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 (iJ c. retain a reversionary interest; or.......................................................................................................................... 0 (iJ d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 (iJ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 (iJ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 ~ 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 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 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 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. REV-1503 EX+ (6-98* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Grace C. Roberts FILE NUMBER 90 of 2007 ITEM NUMBER 1. All property jointly-owned with right of survivorship must be disclosed on Schedule F. DESCRIPTION Series HH Bond #D5311167HH dated 7/2000 Series HH Bond #M7645214HH dated 10/2000 HH Bond #M7645215HH dated 10/2000 HH Bond #V1491479HH dated 7/2000 HH Bond #V1505092HH dated 10/2000 HH Bond #V1531006HH dated 1/2001 VALUE AT DATE OF DEATH TOTAL (Also enter on line 2, Recapitulation) (If more space is needed. insert additional sheets of the same size) REV-1508 EX+ (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT 5C:HIDULI I CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Grace C. Roberts FILE NUMBER 90 of 2007 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Personal Effects 1,000.00 1,000.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 115,470.59 Refund from Chapel Pointe - Balance in personal account Savings Acct. #15004198282540 M & T Bank 9 Checking Acct. #3741612547 M & T Bank 10 Certificate of Deposit #31003908164517 M & T Bank * SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEAl.1lf OF PENNSYLVANIA INtERlTANCE TAX RETURN RESIDENT DECEDENT ESTATE OF GRACE C. ROBERTS FILE NUMBER 90 of 2007 Debts of decedent must be reported on ScbeduIe L ITEM NUMBER A. B. 1 . DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Willig Funeral Home Buono Brothers - Grave Marker $ 1, 1 62.00 235.00 2. ADMINISTRATIVE CDSTS Ethel Karabin SS# 21395 Carabela Mission Viejo, CA 92692 3,550.00 B. ADMINISTRATIVE COSTS: ~ . Pe/SOllal Representative's Commissions Name of Personal Aepresenlalive(s) Linda L. Snider 8. 9. 10. 11 . 12. 3,550.00 Social Sea.rity Number(s)IEJN Nt.mberof Personal Representallve(s) StreetAddress 408 Timothy Dr. Elizabeth 164-34-4948 City S~~~ 15037 Year(s) Commission Paid: Undetermined 2. AUomey Fees 7,000.00 3. FamIy Ex~ (If decedenl's address is not 1he same as cIainanl's. attach explanation) CIaimaIi Street Address City Aelatiooship of Claimant to Decedent Slate _Zip 1 20 . 00 4. Probate Fees 5. Accountanrs Fees 6. Tax Return Preparer's Fees 7. McKeesport Christian Missionary Alliance Church Hospice Center of PA Reimbursement - Ethel Karabin - Expenses paid on behalf of Decedent through 2006 and not previously reimbursed Reimbursement - Ethel Karabin - Trip to attend funeral, etc. Advertisement - Cumberland Legal Journal Advertisement - The Sentinel 200.00 200.00 11,476.91 751.80 75.00 166.07 TOTAL (Also enter on 1i1e9, Recapitulation) $ COntinued Of more spa:e is needed. insert addtionaI sheets of the same size) RfV.151l EX + 17.181 SCHEDULE H ~i'~ .....-' ~ COMMONWEALTH OF PENNSYLVANIA MISCELLANEOUS EXPENSES INHERITANCE TAX RETURN Please Print or Type RESIDENT DECEDENT ESTATE OF FILE NUMBER GRACE C. ROBERTS 90'of 2007 .- - . - ITEM DESCRIPTION' AMOUNT NUMBER 13. Register of Wills - File Inventory 1 5 . 00 14. Chapel pointe - Final Services Rendered 788.50 15. File Inheritance Tax Return 1 5. 00 TOTAL (Also enter on line 9, Recapitulation) S 29,305.28 REV-1513 EX+ (9-00. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER NUMBER I 1. RELATIONSHIP TO DECEDENT NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Ethel Karabin Cousin 21395 Carabela Mission Viejo, CA 92692 Linda L. Snider 2nd Cousin 408 Tirrothy Dr. Elizabeth, PA 15037 Heidi J. Smith Niece 575 Williams Ave., #B Seaside, CA 93955 Jerry Roberts Stepson 2873 Pine Haven Dr. Sevierville, TN 37862 AMOUNT OR SHARE OF ESTATE 10% 10% 2 25% 3 5% 4 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 1. 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Chapel pointe at Car lisle 770 S. Hanover st. Carlisle, PA 17013 Christian & Missionary Alliance Church 938 surrroit st. McKeesport, PA 15132 25% 25% 2 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF AEV-1500 COVEA SHEET $ 56,902.65 (If more space is needed, insert additional sheets of the same size) -"-~--.....-.~, REGISTER OF WILLS CUMBERLAND County, Pennsylvania CERTIFICATE OF GRANT OF LETTERS No. 2007-00090 PA No. 21-07-0090 Es ta te Of: GRA CE C ROBERTS IFirst. Middle. Last! Late Of: CARLISLE BOROUGH CUMBERLAND COUNTY Deceased Social Securi ty No: WHEREAS, on the 29th day of January 2007 an instrument dated July 25th 2000 was admitted to probate as the last will of GRA CE C ROBERTS IFirst. Middle. Last) 1 a te of CARLISLE BOROUGH, CUMBERLAND County, who died on the 8th day of January 2007 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA FARNER STRASBAUGH Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: ETHEL KARABIN and LINDA L SNIDER who have duly qualified as EXECUTOR(RIX) and have agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 29th day of January 2007. ) /J !J/~ i~:6 jrhl /if4A1lt(?l1jYt / 1J'Ji? _," / Register 0 / 'IS Ii · dMdilffjs-tir '.-.. -~, / ..fJeputy / '0 tv G/ * *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) LAST WILL AND TESTAMENT OF GRACE C. ROBERTS JEFFREY C. MUNNELL, ESQUIRE 633 Long Run Road McKeesport, PA 15132 (412) 751 - 2770 LAST WILL AND TESTAMENT I, GRACE C. ROBERTS, ef the City ef McKeespert, Ceunty ef Allegheny and Cemmenwealth ef Pennsylvania, being ef seund mind and memery, de hereby make, publish and declare this to. be , . my LAST WILL AND TESTAMENT in manner and ferm fellewing: FIRST: I direct that all my just debts and funeral expenses be fully paid and satisfied as seen as cenveniently may be after my death. SECOND: All the rest, residue and remainder ef my estate, whether real, persenal er mixed, and whereseever situate, I will, give, devise and bequeath as fellews: (A) TWENTY FIVE (25%) per cent to. CHAPEL POINTE, presently located at 1770 Seuth Hanever street, Carli.sle, PA 17013; (B) TWENTY FIVE (25%) per cent to. the CHRISTIAN & MISSIONARY ALLIANCE CHURCH ef McKeespert to. be distributed equally ameng their Great Cemmissien Fund, the Church Missienaries and the Church General Budget; (C) TWENTY FIVE (25%) per cent to. my niece, HEIDI J. SMITH, ef Menterey, Califernia; (D) FIVE (5%) per cent to. my step-sen, JERRY ROBERTS, ef Sieverville, Tennessee; (E) TEN (10%) per cent to my secend ceusin, LINDA L. SNIDER, ef Elizabeth Tewnship; and (F) TEN (10%) per cent to. my ceusin, ETHEL K~RABIN, ef Missien Viejo., Califernia. . " PROVIDED, HOWEVER, if any of the individually named beneficiaries should pre-decease me, then his, her or their share is to be given to CHAPEL POINTE. THIRD: I hereby nominate, constitute and appoint LINDA L. SNIDER and ETHEL KA~ABIN, jointly or the survivor of them, Co- Executrices of this my Last Will and Testament, to serve without bond. IN WITNESS WHEREOF, I, GRACE C. ROBERTS, the Testatrix above named, have hereunto set my hand and seal this .~Ii day of Ji,/. I} , 2000. ., /~. n~ // /' _/i' . /'~-...:J ,.)/_ IA Jl A!f -" c It c.v~ Grace C. Roberts SIGNED, SEALED, PUBLISHED AND DECLARED by the Testatrix, GRACE C. ROBERTS, as and for her Last Will and Testament, in the presence of us, who have hereunto subscribed our names at her request as witnesses thereunto, in the presence of said Testatrix and each other. WITNESS: ~~~ Jeffrey C. Munnell Attorney at Law 633 Long Run Road McKeesport, Pennsylvania 15132 412-751-2770 Fax 412-751-2913 June 4, 2007 Register of Wills Cumberland County 1 Courthouse Square Carlisle, PA 17013-3387 RE: Estate of Grace C. Roberts No. 90 of 2007 GentlemenlLadies: Please find enclosed herewith an original and one copy of the Inheritance Tax Return executed by the Co-Executrices, together with a check in the amount of$15.00. Kindly file same and return the receipt to me in the enclosed envelope. Thank you for your cooperation in this matter. .......~ JEFFREY C. MUNNELL JCM/cm Enclosures rl I I ~ t ~ USA FIRST-CLASS FORlVE.R I l: , I " l iJ i i l, I, .~' C', C c; . ., ..~ C_ - - ~ r" 'I j- ,"'I ''OJ r'-, ( f ( {~l ~;;~~. I" CO M M I (])M 1-1..... 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