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HomeMy WebLinkAbout07-13-07 -I 15056041125 REV-1500 EX (06-05) PA Department of Revenue '* Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY ~lcode Y01 Fi~Om003 Date of Birth 19312 798 8 1 0 112 006 102 6 2 0 0 4 Decedent's Last Name SuffIx Decedent's First Name BIANCO L U L U MI E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name B I A N C 0 EDWARD MI L Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW [&] 1. Original Return o 4. Limited Estate o o 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 0 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 Number 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received o o o o 8. Total Number of Safe Deposit Boxes 2. Supplemental Return o o 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 210 4 MAR K E T S T R E E T 7 1 7 9 2 0 8 9 0 0 REGISTER OF WILLS USE ONLY ,..."" (") <:::II ~O <:::II ...., <,,,, ::0 C- f.C1-o c:: 'il ::r: (") r- "g )> r- , ~,m ::~ 2h ::0 W =j ^ --00 " State ZIP Code " r1ilLEo :x ::0 P A 1 7 0 1 1 u-l )> - , E D M U N D J B ERG E R Firm Name (If Applicable) B ERG E R LAW FIR M P C First line of address Second line of address City or Post Office C AMP H ILL Correspondent's e-mail address:tberaer@beraerlawfirm.net DATE / I I O&{o( 10 ADDRESS 1 West SIGNAT Mechanicsbur ADORE 2104 Market Street Camp Hill PLEASE USE ORIGINAL FORM ONLY PA 17011 Side 1 L 15056041125 15056041125 -I~ --.J 15056042126 REV-1500 EX Decedent's Social Security Number DecedenfsName: Lulu E. Bianco RECAPITULATION 193127988 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) D Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous N,lm;Probate Property (Schedule G) U Separate Billing Requested. . . . . .. 7. 4 9 9 7 0 7 9. Funeral Expenses & Administrative Costs (Schedule H) ................ 9. 499707 637163 8. Total Gross Assets (total Lines 1-7) ........................... 8. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . 10. 11. Total Deductions (total Lines 9 & 10) ...........................11. 637163 -137456 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. - 1 3 7 4 5 6 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 _ 0 0 0 15. 0 0 0 16. Amount of Line 14 taxable 0 0 0 at lineal rate X.O_ 16. 0 0 0 17. Amount of Line 14 taxable 0 0 0 0 0 0 at sibling rate X. 12 17. 18. Amount of Line 14 taxable 0 0 0 0 0 0 at collateral rate X .15 18. 19. Tax Due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 0 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT o Side 2 4;;/}; ~~7 ~ 15056042126 ---1 L 15056042126 REV-1500 EX Page 3 Decedent's Complete Address: DECEDENrs NAME Lulu E. Bianco STREET ADDRESS 1708 Locust Street File Number CITY New Cumberland I STATE PA \ ZIP 17070 Tax Payments and Credits: 1. Tax Due (Page 2 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. InteresVPenalty if applicable D. Interest E. Penalty 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 0.00 0.00 TotallnteresVPenalty ( 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) B. Enter the total of Line 5 + 5A. This is the BAlANCE DUE. (5A) (5B) 0.00 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 0 b. retain the right to designate who shall use the property transferred or its income; ............................... 0 0 c. retain a reversionary interest; or ................................................................................................ 0 0 d. receive the promise for life of either payments, benefits or care? ....................................................... 0 0 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... 0 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... 0 0 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ..... ............................................................................................. 0 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. i\<{; wi 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 retum 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-1511 EX + (12-99) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lulu E. Bianco SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Debts of decedent must be reported on Schedule I. FILE NUMBER ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Richardson Funeral Home 5,331.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. AttomeyFees Berger Law Firm, P.C. 2104 Market Street, Camp Hill, PA 17011 940.63 3. Family Exemption: (If decedenfs address is not the same as daimanfs, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Cumberland County Courthouse 100.00 5. Accountanfs Fees 6. Tax Return Preparers Fees 7. TOTAL (Also enter on line 9, Recapitulation) $ 6 371.63 (If more space is needed, insert additional sheets of the same size) REV-1509 EX + (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lulu E. Bianco SCHEDULE F JOINTLY-OWNED PROPERTY FILE NUMBER If an asset was made joint within one year of the decedenfs date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME A. Louise Bianco Ralph B Carol Hollis c Edward Bianco, II JOINTlY.OWNED PROPERTY: ADDRESS 1 West Schools ide Dr. Mechanicsburg, PA 17050 716 Sunhaven Circle Mechanicsburg, PA 17050 RELATIONSHIP TO DECEDENT Daughter Daughter Son LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. A. Pennsylvania State Employees Credit Union 3,141.07 25. 785.27 2. B. Pennsylvania State Employees Credit Union 3,141.07 25. 785.27 3. C. Pennsylvania State Employees Credit Union 3,141.07 25. 785.27 4. B. Citizens Bank 5,282.51 50. 2,641.26 TOTAL (Also enter on line 6, Recapitulation) $ 4 997.07 (If more space is needed, insert additional sheets of the same size) n = ~ <<}h ~ >wl.!ll!J t"f 3:00. c:: '\~ '::l ."g~ ~ t"f ~~ ~ ';OU::z=I::a. ~ c:: ~ <=lSF=>p.:~ t:IJ ...... ...... ....:z:t"""'. ....... ~ - , 'P . - - I ~ li'll "'::0-\ i~"'I:IS~ &- (((e. ~ ~" OJ ~ ~~-4 >..;~ :: H M1 ,~~ (<< ~ ) - rJ) t"4 () )0 ~ :-t t"4 -- - S er d z - - l.!II!J (') - ,---' - '\! ..... - ~ 0 - , ----.. . - \~ ~ ,\,..... ~ \"{~t..~ ,~' U ,t -J ~ .":..::......-::;.~- - o " ~ ~ . ~ ~ t LAST WILL AND TBSTAMBNT o F LULU B. B I A N C 0 I, LULU E. BIANCO, of New Cumberland, Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare this to be my Last will and Testament and hereby revoke all other wills and Codicils, if any, that I have made. FIRST: It is my wish, and I direct, that after my death, my body be buried in the mausoleum at Rolling Green Memorial Gardens in accordance with pre-arrangements made with Wiedeman Funeral Home, Steel ton, Pennsylvania. SECOND: to those of the following individuals who survive me by thirty I give and bequeath the listed personal property (30) days: A. To my daughter, LOUISE BIANCO RALPH, of New Cumberland, Pennsylvania: 1- Birthday 2. 3. 4. 5. 6. 7. 8. 9. 10 11. blue) ; 12. 13. 14. Sterling silver charm bracelet with charms (Happy and others); Diamond engagement ring; Diamond necklace with one diamond; Pair diamond earrings; Wide white gold wedding band; Floating opals necklace; Gold necklace with half ounce fine gold; 18k gold necklace with 2 shades gold; 14k gold charm "#1 mom" necklace; Wampum necklace with earrings; Blue seal opal necklace with earrings (dark Opal stick pin; 14k gold grandmother bracelet; Mother1s ring; r .f'r) 15. Yellow gold light coral ring with earrings; 16. Indian ring with turquoise and coral stones; 17. Jade earrings; 18. White gold ring with design; 19. Mother of pearl and coral necklace; 20. White and black pearl ring; 21. Round opal earrings; 22. Round opal ring with 1 diamond each side; 23. Gold raccoon pendent from Franklin Mint; 24. Gold happy elf pendent from Franklin Mint; and 25. Pewter eagle necklace. B. I To my daughter, CAROL BIANCO BOLLIS, of Mechanicsburg, Pennsylvania: Yellow gold diamond ring with diamond center and around ring; Yellow gold Bulova watch with MAR initials on 1. diamonds 2. back; 3. Diamond Bulova watch; 4. piece blue sapphire set with diamonds (necklace, ring, and earrings); s. Narrow white gold wedding band; 6. Cultured pearl necklace with earrings; 7. Gold necklace with cut out ship; 8. Turquoise cross necklace with earrings - turquoise and coral; 9. Light blue opal necklace with earrings and ring; 10. Gold (yellow) heart necklace; 11. piece ivory set - necklace, bracelet and earrings; 12. Yellow gold Lady Elgin wrist watch; 13. Amethyst ring with earrings; 14. piece blue zircon set - bracelet, ring and earrings; 15. 16. 17. 18. 19. 20. 21. 22. 23. ring with 24. 25. 26. 27. and other Indian ring - flowers with turquoise and coral; Yellow gold ring with three diamonds; Pair yellow gold leaf earrings; Yellow gold ring with design; Gold raccoon pendant from Franklin Mint; Gold happy elf pendant from Franklin Mint; Black onyx set - necklace and earrings; Plain thin yellow gold wedding band; Piece set pear shaped opals necklace, earrings and two opals and one diamond on each side; Gold chain with coral and white mother of pearl; White gold bracelet; Ruby ring with diamonds and ruby earrings; and Sterling silver charm bracelet with charms (Hawaii charms) . c. To my granddaughter, JENNIFER KINER, of New Cumberland, ~ ~ Pennsylvania: 1. Gold necklace with faith hope and charity charms and earrings to match; 2. Indian ring with turquoise white, beige and black mother of pearl; 3. Gold charm with crystal design pendant; 4. 1897 gold painted scholar necklace; D. To my granddaughter, MEREDITH HOLLIS, of Mechanicsburg, Pennsylvania: + 1. Gold 1880 silver dollar necklace; 2. Yellow gold Elgin watch with second hand; 3. Yellow gold necklace with elephant; and 4. Yellow gold necklace with cross. E. To my granddaughter, MELISSA HOLLIS, of Mechanicsburg, Pennsylvania: 1. 1921 silver dollar necklace; 2. White gold Lady Elgin wrist watch; 3. Yellow gold crystal set - necklace and earrings; 4. Yellow gold dark coral ring with earrings. and F. To my granddaughter, LAUREN BIANCO, of Mechanicsburg, Pennsylvania: 1. earrings; 2. 3. 4. and coral Yellow gold necklace with Italian horn and Yellow gold silver dollar necklace and earrings; Rosary bracelet; and Pair of Indian earrings (feather blue turquoise stones). G. To my granddaughter, LIANE BIANCO, of Mechanicsburg, Pennsylvania: 1. 2. 3. l4k gold chain with kitty charm; Yellow gold bracelet; Royal wedding silver pendent from Franklin Mint; and 4. Copper bracelet. H. To my daughter-in-law, RUTH BIANCO, of Mechanicsburg, Pennsylvania: 1. Pair of yellow gold hoop earrings; and ~ ~ ~ r f' 2. Luggage - four pieces. THIRD: All the rest, residue, and remainder of my Estate, of whatever nature and wherever situate, I give, devise, and bequeath to my beloved husband, EDWARD L. BIANCO, SR., so long as he shall survive me by thirty (30) days. FOURTH: , Should my husband fail to survive me by thirty (30) days, I give and bequeath the listed personal property to those of the following individuals who survive me by thirty (30) days: A. Sterling silver flatware and cherry armoire to my daughter, CAROL BIANCO HOLLIS; B. Cherry bedroom set to my daughter, LOUISE BIANCO RALPH; and c. Tools and lawn equipment to my son, EDWARD L. BIANCO, II, of Mechanicsburg, Pennsylvania. FIFTH: All the rest, residue, and remainder of my Estate, of whatever nature and wherever situate, I give, devise, and bequeath, in equal shares, to those of my children who survive me by thirty (30) days: to my son, EDWARD L. BIANCO, II; to my daughter, LOUISE BIANCO RALPH; and to my daughter, CAROL BIANCO HOLLIS. Should any of my children fail to survive me by thirty (30) days, but be represented by children then living, these children shall take, per stirpes, the share to which my child would have been entitled if then living. SIXTH: If any portion of my Estate shall be payable to a beneficiary who is less than eighteen (18) years of age, my Executor may pay such share to the beneficiary's parent or reasonable compensation for the performance of the duties set forth here. IN WITNESS WHBREOF, I have hereunto set my hand and seal this 2O~day of July, 1992, on this, the sixth of six typewritten pages. I have also signed the left-hand margin of the first five of these pages for purposes of identification only. ~~~ LULU B. BIANCO SIGNED, PUBLISHED, and DECLARED by the Testatrix, LULU E. BIANCO, as her Last will and Testament, in the presence of us, who at her request, in her presence, and in the presence :dJh other, ~Z hereunto : . l(]/L}~I(liV 1'/ p ~ subscribed our names as witnesses. 22 Lj {)lIIft }.,d C Of! W. u 01 me (! WJ1J.^.-, 4 / 7()/ / JAAnIc.. -t.~ flq A-UetJtI/e...J M. ~.4J fJ. fll ~ 1cJ\f'~-