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Home My WebLink About06-25-07 REV -1500 EX + (1.00) W I- lO::!Ul UD:lO: WIl.U :l:og Ug:1Il II. c( *' REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 06 COUNTY CODE YEAR SOCIAL SECURITY NUMBER NUMBER COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Nailor, Arlene J. I- Z W Q W U W Q DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 06/27/2006 05/12/1932 (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) Nailor, Paul E. ~ 1. Original Return D 4. Limited Estate ~ D , :<"::c ("~:: v' 00640 210-26-6935 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER D 2. Supplemental Return D D D D 3. Remainder Retum (date of death prior to 12-13-82) D 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Attach Sch 0) 4a. Future Interest Compromise (date 01 death after 12-12-82) 7, Decedent Maintained a Living Trust (Attach copy of Trust) 10. Spousal Poverty Credit (date of death between 6. Decedent Died Testate (Attach copy 01 Will) 9, Litigation Proceeds Received 'I- UlZ Ww D:Q D:z 00 UII. AX INFORMATION SHOULD BE DIRECTED TO: ,COMPLETE MAILING ADDRESS I 2100 Longs Gap Road I Carlisle, PA 17013 AME Stephen L. Bloom IRM NAME (If applicable) Stephen L. Bloom, Esquire ELEPHONE NUMBER 717/249-7717 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) (1 ) (2) (3) (4) (5) (6) (7) 27,290.14 None None 3. Closely Held Corporation, Partnership or Sole-Proprietorship None None None None z o ;:: 5 ::> l- ii: c( U W D: 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 1,659.54 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 1'1 ~~"., ?;:::o GJ-o I nl~("") I 22:z~ II ~~~ L OO-n ~~ ~~ (~ ~.. ~v~~;E: (fLY /'-.> = = --' c...- c:: :z: N Ul .." :x _ .1...7 ,29-0. t1i .~ (11 ) 1,659.54 25,630.60 (12) (13) (14) 25,630.60 15.Amount of Line 14 taxable at the spousal tax rate, 25,630.60 x .00 (15) 0.00 or transfers under Sec. 9116(a)(1.2) -------~--- z 16.Amount of Line 14 taxable at lineal rate x .045 (16) 0 ;:: ---------- -~---_.- c( I- ::> .12 (17) II. 17.Amount of Line 14 taxable at sibling rate x :Iii 0 U ~ 18. Amount of Line 14 taxable at collateral rate x .15 (18) I- 19. Tax Due (19) 0.00 ------~._--._~ ------------- 20. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. RECHECK MATH << Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) ~ Decedent's Complete Address: STREET ADDRESS 121 Hickory town Road i STATE PA iZIP 17015 CITY Carlisle Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 0.00 Total Credits (A + B + C) (2) 0.00 3. InterestlPenalty if applicable D. Interest E. Penalty (3) 0.00 (4) (5) 0.00 (SA) (5B) 0.00 TotallnterestlPenalty (0 + 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. B. Enter the total of Line 5 + SA. This is the BALANCE 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: 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 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?............. .......................... ....................... ........................... ............................ Yes No ~ I D ~ D ~ D ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. - -- Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the p~rsonal representative is based on all information of which preparer h~S any knowledg~.______~___ E OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS . Na' r e. 1~_____ ESPONSIBLE FOR FILING RETURN DATE 121 Hickorvtown Road Carlisle, pA 17015 ------- --- 6!2~/CT7 'I' D-:l \ ADDRESS ADDRESS DATE 2100 Longs Gal' Road Carlisle, PA 17013 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 3% [72 P.S. 39116 (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 0% [72 P.S. 39116 (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 0% [72 P.S. 39116 (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 4.5%, 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 12% [72 P.S. 39116 (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. . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Nailor, Arlene J. . FILE NUMBER · 21 - 06 - 00640 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 27,290.14 M& T Bank Account Number 191007787 TOTAL (Also enter on Line 5, Recapitulation) 27,290.14 *' SCHEDULE H FUNERAL EXPENSES & ADNINlS1RA11VE COSlS COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Nailor, Arlene J. FILE NUMBER 21 - 06 - 00640 Debts of decedent must be reported on Schedule I. --ITEM-r NUMBER i FUNERAL EXPENSES: -------- - -1-------- -. A. DESCRIPTION AMOUNT B. ADMINISTRATIVE COSTS: Personal Representative's Commissions 1. Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip 2. Year(s) Commission paid Attorney's Fees Stephen L. Bloom, Attorney and Counsellor at Law, 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent State Zip 4. Probate Fees Cumberland County Register of Wills 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs M&T Bank Account Number 191007787 TOTAL (Also enter on line 9, Recapitulation) 1,553.54 106.00 27,290.14 1,659.54 FILE NUMBER 21 - 06 - 00640 RELATIONSHIP TO DECEDENT Do NotList,.r~S!eeJS) REV-1513 EX+ (9-00) . SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Nailor, Arlene J. NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) Paul E. Nailor 121 Hickory town Road Carlisle, PA 17015 Husband Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet AMOUNT OR SHARE OF ESTATE Entire Estate II. NON-TAXABLE DISTRIBUTIONS: IA. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET LAST WILL AND TESTAMENT @@~" I, ARLENE J. NAILOR, of Middlesex Township, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. 1. I direct that all my just debts, funeral expenses, testamentary expenses and all inheritance taxes (whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My 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. 2. If my spouse shall survive me by thirty (30) days, then I give, devise and bequeath all of my estate, both real and personal property, unto my husband, PAUL E. NAILOR, absolutely. 3. In the event my said husband, PAUL E. NAILOR, shall predecease or fail to survive me by thirty (30) days, then I give, devise and bequeath all of my estate, both real and personal property, in equal shares, unto my sons, ROBERT E. NAILOR and RODNEY L. NAILOR, absolutely, with substitution of issue, per stirpes. In the event that any of the beneficiaries herein shall be minors at the time of distribution of his or her share, then his or her share shall ~~.~, Page I of 4 Pages be held by my Trustee and the net income therefrom shall be used for the support, maintenance and education of said minor beneficiary. My Trustee shall use as much of the principal as it shall deem desirable for said purposes. My Trustee shall distribute absolutely the principal and any accumulated income of such share as each beneficiary attains the age of twenty-one (21) years. To the extent that the same is permitted by law, none of the beneficiaries hereunder shall have any power to dispose of or to charge by way of anticipation any interest given to such beneficiary; and all sums payable to such beneficiaries hereunder shall be free and clear of the debts, contracts, alienations and anticipations of the beneficiaries, and all liabilities for levies and attachments and proceedings of whatsoever kind, at law or in equity. 4. I nominate, constitute and appoint my said husband, PAUL E. NAILOR, as Executor of my estate. In the event he shall be unable or unwilling to serve in such capacity, then I appoint my said sons, ROBERT E. NAILOR and RODNEY L. NAILOR, to act in such capacity. 5. I nominate, constitute and appoint FARMERs TRUST COMPANY, Carlisle, Pennsylvania, as Trustee under the terms of this Last Will and Testament. 6. I direct that neither my Executor(s) nor my Trustee shall be required to file a bond to secure the faithful performance of their duties in any jurisdiction. 7. I authorize and empower my personal representative(s) and Trustee, in their sole and Page 2 of 4 Pages ~:1N~' absolute discretion, to purchase or otheIWise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as they may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; and to execute and deliver such instruments as may be necessary to carry out any of these powers. /0<< day of IN WITNESS WHEREOF I have hereunto set my hand and seal this /(/;ir~ , 1993. n r \\ if'..~ J...Lkl~ ~ . l. . IL_ Arlene J. Nailo (SEAL) SIGNED, SEALED, PUBUSHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. ~e/~ ~ //( . /., ~ /f:'~J //~/Li V-L.U .~ ~?~e;c~ ~ - /I Page 3 of 4 Pages COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) I, Arlene J. Nailor, Testatrix, 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 pUIposes therein expressed. C~'l0>- ~ ~ ~, " Arlene J. Nailor Sworn or affirmed to and acknowledged before me by Arlene J. Nailor, the Testatrix, this I (If'-- day of t1or~~ ' 1993. ~~ a U.L o Public . Notar'.aJ Seal Jacqueline A. Docker, Notary Public COMMONWEALTH OF PENNSYLVANIA) Car:tS!aBorc,Cumber1andCounty : SS. My Comm:ss:on EJpiresJan. 13, 1996 COUNTY OF CUMBERLAND ) We, gf~phC{ll L. ~/(H''7 aA.i7C C6hu..ley w. IlfJ/er.s 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 Arlene J. Nailor, the Testatrix, sign and execute the instrument as her Last Will; that the Testatrix signed willingly and that the Testatrix executed it 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 18 or more years of age, of sound mind and under no constraint or undue influence. ~c:::- /' ./ ~ ~.(. ~.~ .--- ~ '- ,'--- ~ Address ,~ /c.: ic /. /. _./, ,':"'r,.' t' / (...-~ I '> /t"/ .;.-,// /7(,.)/ 3" , Sworn or affmned to and subscribed before me this /rJl-( day of f1OJc.( 1993. ~O~ o Public .1"""," _c__ Notarial Seal ~ II:! A [lecker Notary Ccif:rs!3 ~, Curnt:.erland c:;:: My Comm:~..on E;(pires Jan. 13, 1996 Page 4 of 4 Pages J U 'j, ~, = i li' ~ : L c~ r ,i DATE: FAX TO: FAX NUMBER: PHONE NUMBER: FROM; M&T BANK 1958 Spring Road Carlisle, PA 17013 PH. 717-2404521 FAX 717-241-7754 FAX COVER SHEET lo-to-o1 ~e{Jhe~ ~ \00<<\ 111,-iU'-I'1St ~ \ IY\ ~ ~o.. \) V"\ e..r a. NUMBER OF PAGES INCLUDING TInS SHEET: RE: ~n...\.c ~ ~ lScJ...a.{'\('p ~ Ar\~e~. ~D.,~lo--< M'I\IFOFlMSIFA)( .wl< 1 \j!).4b95 p,' BFc-il36 (2/tl4) e J IJ 'I. ~. ~ C :Ji C : L C~ LI; Wrap Accounts '.j!) . 46 9 j ~. '> Page 1 of 1 1ft M&'T'Bank ' , " , . t::iJ ~l I I 1 . l f.... ." . I AKumng Reports I On Demand Reports I Account RegIStration I AllocatIonlPoslUons I Perfonnance I Average Cost I RealiXed Gain/Loss I TraaAOlIon History I ~t Purchase I Requect Redemption I Conbll;ls II Qlents fReP~ Propor;aI$; R8eearch Cenler Admin Center Ch8nge Password Log OUt Performance : J Active Client Name Acc:ourd NumberPortfollo strategy I NALOR, ARLENE 191007787 close Time Weighted Rate of Return Per10rJlUlnce (Gross of prognllll tlMl) YTO Inception Date: 10-17.2003 Inct:pf1oo IS deliood as 0 tJrJ112OO5 f;x sccounls opened prlDr to D1f0112OO5 Dollar Weighted Rate of Return Prop. ...... Value ($) 0.00 OTD 12 Mo 3 "tIlIr Slnee Incept !JaI1J as of 5/3112OD7 To: June ll~. 27 ;_~rJ 2006 t~ OTrade Date ,,1;;, 27, J 2OO6:~ @ Post Date ':"!!!'I - ~I From: June $27 .340.31 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0,00 $0.00 ($50.17) $27,290.14 -0.18% @ 2007 Manutacturers and Traders Trust Company. All rights reserved.Users of this website agree to be bound by the prcMsions of the M&T websi1e T III'IftS and COnditions and PrIvacy Policy. https:/lwww.assetdirections.comlweblFrontlmandtlacctview/ AccountPerformance.mfos ?TradePostDate=P... 6/612007 All :.,1 OR Seleel Cal.~ Beginning Market Value Purchases Redemptions AdvIsory Fees Dividends and ST Cap Gains Distr L T Cap Gains Distr Cash Distributions Rebalance Purchases Rebalance Redemptions Change in Market Value Ending Market VakJe Inlern81 Rate of Return Contact Us STEPHEN L. BLOO~1 .\'1 1'<11{:\I.Y ,\:\ll C(ll':\~I':I.I.()R .\1' L.\\'\' WWW I'RAl'TIl'Al.l'OIINSl'l. COM ~ I () II I., I c: ,;.' <; \ I' IZ, I '. II (: \ I{ I I" I I . I' I, c: c: " \ I \' \ c: I \ 1 - (I I .'> ~ B r () ( ).\1 (eI I' Ii. \ ( T I ( \ J I (It ,,_-.: I. I ( (1 \1 Invoice submitted to: Nailor, Arlene J. Estate c/o 121 Hickory town Road Carlisle, PA 17015 Paul E. Nailor, Executor July 18, 2006 In Reference To: Estate Administration - Initial Invoice & Estimated Reserve Invoice # 1 764 Professional Services 7/18/2006 Preliminary Preparations for Probate; Petition for Grant of Letters Testamentary; Oath of Personal Representative; Proposed Decree of Probate; Assemble Required Exhibits; Estate Information Document; Appearance at Register of Will re Presentation of Petition and Associated Documents; Review Grant of Letters Testamentary and Short Certificates; Administrative and Estate Matters; Required Notices to Beneficiaries; Required Certification of Notice and Filing of Same; Correspondence with Financial Institution re Documentation of Account Values; Correspondence with Department of Public Welfare Estate Recovery Program; Preparation, Review, Execution and Filing of PA Inheritance Tax Return; Correspondence with Department of Revenue re Same; Preparation, Review, Execution and Filing of Estate Inventory; Final Report of Status of Administration and Filing of Same; Miscellaneous Correspondence For professional services rendered Balance due PAYABLE UPON RECEIPT - THANK YOU I'I.I.I.I'II"C: I - I - ~ -l ') - - I - I' \, :-\1 .\1 I II - I - ~.I () ~ - 1"'1.1. l'lt I I x-- ~.1 X I) (I () ~ Hrs/Rate Amount 6.21 1,55354 25000/hr 6.21 $1,553.54 $1,55354 PRA<.TII.-\1. C()I:\~I:.1. + CIIRISTI,\N PERSPECTIVE RECEIPT FOR PAYMENT GLENDA FARNER STRASBAUGH Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17G13 Rece:!-pt Date: Rece~pt Time: Recelpt No.: 7/18/2006 11:18:32 1045060 NAILOR ARLENE J Estate File No. : Paid By Remarks: 2006-00640 NAILOR P CMM ------------------------ Receipt Distribution ------------------------ Fee/Tax Description Payment Amount Payee Name PETITION LTRS TEST WILL SHORT CERTIFICATE JCP FEE AUTOMATION FEE Check# 9045 Total Received......... 60.00 15.00 16.00 10.00 5.00 ---------------- $106.00 $106.00 CUMBERLAND COUNTY GENERAL FUN CUMBERLAND COUNTY GENERAL FUN CUMBERLAND COUNTY GENERAL FUN BUREAU OF RECEIPTS & CNTR M.D CUMBERLAND COUNTY GENERAL FUN