HomeMy WebLinkAbout07-23-07
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15056041147
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 Code Year
INHERITANCE TAX RETURN
RESIDENT DECEDENT 2 1 0 7
File Number
00421
Decedent's Last Name
Suffix
Date of Birth
06201920
Decedent's First Name MI
WILBERT M
Spouse's First Name MI
ROSE M
199073000
04032007
FRY
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
FRY
Spouse's Social Security Number
197248079
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WillS
FILL IN APPROPRIATE OVALS BELOW
1m 1. Original Return 0 2. Supplemental Return 0 3. Remainder Return (date of death
prior to 12-13-82)
0 4. limited Estate 0 4a. Future Interest Compromise 0 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
181 6. Decedent Died Testate 0 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
0 9. litigation Proceeds Received 0 10 Spousal Poverty Credil ~date of death 0 11. Election to tax under Sec. 9113(A)
. between 12-31-91 and -1-95) (Attach Sch. 0)
~ORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
ame Daytime Telephone Numbe~)
JAMES M ROBINSON 717245i!~8 5 "
. :D <"-
REGISTER OF.~ USIfONL y,
"" N
W
Firm Name (If Applicable)
TURO LAW OFFICES
First line of address
28 SOUTH PITT STREET
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Second line of address
City or Post Office
CARLISLE
State
PA
DATE FILED
ZIP Code
17013
Correspondent's e-mail address:
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 personal representative is based on all information of which preparer has any knOWledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
& );r" <<-<<'/ 9 Rose Marie Fry 7/ ;;).0 I D 7
ADDRESS
23 Met-Ron Court, Carlisle, PA 17015
SIG TURE OF PREPARER OT THA P~ESENTATIVE DATE
James M Robinson
f
D D1
treet, Carlisle, PA 17013
Side 1
L
15056041147
15056041147
---'~
.....I
15056042148
REV-1500 EX
Decedent's Name:
FRY, WILBERT M
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) 0 Separate Billing Requested............. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) 0 Separate Billing Requested............. 7.
8. Total Gross Assets (total Lines 1-7).......................................................................
8.
Decedent's Social Security Number
199073000
65,287.80
4,242.00
70,461.19
139,990.99
14,047.10
9. Funeral Expenses & Administrative Costs (Schedule H).........................................
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/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, of
transfers under Sec. 9116
(a)(1.2) X .00
16. Amount of Line 14 taxable
at lineal rate X .045
17. Amount of Line 14 taxable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
125,943.89
15.
16.
17.
18.
19. Tax Due........................................................................ ............................................. 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L
15056042148
9.
14,047.10
125,943.89
125,943.89
0.00
0.00
D
15056042148
--.-J
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21 - 07 - 00421
Fry, Wilbert M
-"--~---~-_..,_.,.
STREET ADDRESS
23 Mel-Ron Court
CITY
STATE
Carlisle
PA
!ZIP
I 17015
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1) 0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + 8 + C)
(2) 0.00
TotallnterestlPenalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 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 + 5A. This is the 8ALANCE DUE.
(3)
(4)
(5)
(5A)
(58)
0.00
0.00
0.00
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;.................................................................................. [J [!]
b. retain the right to designate who shall use the property transferred or its income;.................................... D [!]
c. retain a reversionary interest; or.................................................................................................................. [J [!]
[J [-i','
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?.............................................................................. ......... ............................... ix'
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... '.!.J
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which ~
contains a beneficiary designation?............................................................. ........................................................ LxJ
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. 99116 (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. 99116 (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. 99116 (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. 99116 1.2) [72 P.S. 99116 (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. 99116 (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 A
REAL ESTATE
I
_l _
-----l FILE NUMBER -----
____~~___~_____~~?_=~042~__
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Fry, Wilbert M
All real properw owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as the price
at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having
reasonable knowledge of the relevant facts. Real property which is jolntly-owned with right of survivorship must be disclosed on
schedule F.
ITEM
NUMBER
1
VALUE AT DATE OF
DEATH
----
65,287.80
DESCRIPTION
23 Mel-Ron Court, Carlisle, PA 17015 Tenants by the Entireties
----~-- --------~--~------- --------
TOTAL (Also enter on Line 1, Recapitulation) 65,287.80
I
*J
CClM'.4ONWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
------------.-.---- .__._--------~----_. ._- -
SCHEDULE B
STOCKS & BONDS
---------~ I ~~L~ ~7U~~~~;::~_=----~
ESTATE OF Fry, Wilbert M
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
,,-. _."'_._------~--,--~--- "-"- ,~---~-- - -------------------..
ITEM I
NUMBER DESCRIPTION
1-lpenn Natio~al Gaming Inc. (1/2 Interest)
!
U~;~ALU~VALUE AT DATE OF
DEATH
42.42
4,242.00
.~-
--~
TOTAL (Also enter on line 2, Recapitulation)
4,242.00
*'
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
---~=:J- ------------
FILE NUMBER
21 - 07 - 00421
-----~-_.._-,-,_..,..- ---_._------~--._-._-----~.__._------
ESTATE OF Fry, Wilbert M
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
-------~---
1 Members 1st Federal Credit Union - Acct. 132145-11 (Joint)
VALUE AT DATE OF
DEATH
-----
7.625.03
DESCRIPTION
2 Members 1st Federal Credit Union -Acct. 132145-00 (Joint)
11.160.19
3 Members 1st Federal Credit Union - Acct. 132145-05 (Joint)
26.054.61
4 Bank of America - Acct. 0001-7300-0083 (Joint)
13.146.36
5 2006 Buick LaCrosse CX Sedan 4 Door
12,475.00
~---- ------ -------- ..._---~--~-----
TOTAL (Also enter on Line 5, Recapitulation)
70,461.19
.
.1 .....
SCI-EDll.E H
R.N:RAL. EXPENSES &
Al:WlNSTRATIVE COS1S
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Fry, Wilbert M
FILE NUMBER
21 - 07 - 00421
Debts of decedent must be reported on Schedule I.
_.~~~_.,'-~---,----
ITEM
NUMBER, FUNERAL EXPENSES:
._--~ I ----,--.---~---
A. 1 Ewing Brothers Funeral Home, Inc,
DESCRIPTION
AMOUNT
B.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
1.
Social Security Number(s) I EIN Number of Personal Representative(s):
2.
3.
Street Address
City
Year(s) Commission paid
Attorney's Fees Turo Law Offices
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Rose Marie Fry
Street Address 23 Mel-Ron Court
City Carlisle State PA Zip 17015
Relationship of Claimant to Decedent Spouse
State
Zip
Probate Fees Register of Wills
Cumberland Law Journal
The Sentinel - Legal
5. Accountant's Fees
4.
6. Tax Return Preparer's Fees
7. Other Administrative Costs
TOTAL (Also enter on line 9, Recapitulation)
8,612.90
2,000.00
3,000.00
207.00
75.00
152.20
14,047.10
.e
ani!
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GJ
WILBERT M. FRY
I, Wilbert M. Fry, of 23 Mel Ron Court, Middlesex Township, Cumberland
County, Pennsylvania, being of sound and disposing mind, memory and understanding,
do make, publish and declare this to be my Last Will and Testament, hereby revoking
and making void all previous Wills and Codicils heretofore made by me.
FIRST
I order and direct my personal representative hereinafter named to pay all of my
just debts, funeral expenses and expenses involved or connected with the
administration of my estate as soon after my death as is reasonably possible. However,
my personal representative need not accelerate and pay those unmatured obligations
which, in his, her or its opinion, it might be proper and more advantageous to retain or
renew and pay as they become due and payable.
SECOND
I give, devise and bequeath my entire estate together with all insurance proceeds
thereon of whatever nature and wheresoever situate to my beloved wife, Rose Marie
Fry, providing that she survives me by sixty (60) days.
THIRD
Should my spouse, Rose Marie Fry, predecease me or die on or before the
sixtieth (60th) day following my death, then I give, devise and bequeath my entire estate
together with all insurance proceeds thereon of whatever nature and wheresoever
situate in equal shares, share and share alike, as follows:
?f~ t.J>,1!(2t4-i tn,:)"A-
v
A. One-eighth (1/8) thereof to my grandchildren, Kira Mikell Foster and
Anastasia Jeanette Eslinger, they being the children of by son, Wesley Fry, in
equal shares thereof, share and share alike. I have thought of my son, Wesley
Fry, and intentionally leave him nothing because I sufficiently provided for him
during my lifetime.
B. One-eighth (1/8) thereof to the children of my wife's deceased brother,
Edward Thomas, who survive me by sixty (60) days, in equal shares, share and
share alike, they being Emmett Thomas, Gary Thomas, and Lisa Kelly.
C. One-eighth (1/8) thereof to the wife and children of my wife's deceased
brother, Joseph J. Thomas, who survive me by sixty (60) days, in equal shares,
share and share alike, they being Mary Helen Thomas, James Joseph
Thomas, and Mariann Thomas.
D. One-eighth (1/8) thereof to my wife's brother, Patrick L. Thomas, but if he
should predecease me, then to his wife and children who survive me by sixty (60)
days, in equal shares, share and share alike, they being Audrey Thomas,
Kenneth Thomas, Karen Thomas, and Eugene Thomas.
E. One-eighth (1/8) thereof to my wife's brother, his wife, and their daughter
who survive me by sixty (60) days, in equal shares, share and share alike, they
being William E. Thomas, Cirila Thomas, and Verity Ann Thomas.
F. One-eighth (1/8) thereof to my wife's sister, Mary P. O'Neil, but if she
should predecease me, then her share shall lapse and pass to the other
residuary beneficiaries named herein.
G. One-eighth (1/8) thereof to my wife's brother, Leo J. Thomas, but if he
should predecease me, then his share shall lapse and pass to the other
residuary beneficiaries named herein.
H. One-eighth (1/8) thereof to the Sisters of Mercy, 199 Lake Street, Dallas,
PA, in appreciation of the fine works they perform and their prayers for my wife
and lover the years.
I. I have thought of my other children, Dennis Fry, LuAnn Wiest, and
Steven Fry, and intentionally leave them nothing because I sufficiently provided
for them during my lifetime.
W~i h\.J7
J. I have thought of my wife's sister, Ann M. Hanincik, and have
intentionally excluded her as a beneficiary of my residuary estate because her
legacy was my wife's house located at 4 Sunset Drive, Hazelton, PA, which I feel
is sufficient.
In the event that any of the residuary beneficiaries contest this will, then it is my
wish that his or her share be extinguished and divided equally among the remaining
residuary beneficiaries.
FOURTH
My executor is authorized and empowered to exercise from time to time in his or
her sole discretion and without prior authority from any Court, in respect of any property
forming part of my estate hereby created or otherwise in its possession hereunder all
powers conferred by law upon executors and the testator intends that such powers be
construed in the broadest possible manner.
FIFTH
I nominate, constitute and appoint my wife, Rose Marie Fry, of Middlesex
Township, Cumberland County, Pennsylvania, Executrix of this my Last Will and
Testament. In the event Rose Marie Fry is deceased, unable or unwilling to serve or
shall cease to serve for any reason whatsoever, then I nominate, constitute and appoint
Patrick L. Thomas, of Drifton, Pennsylvania, and Ann M. Hanincik, of Hazleton,
Pennsylvania, to serve as co-executors instead. direct that my personal
representatives shall not be required to give or post bond for the faithful performance of
his/her duties in this or any other jurisdiction.
SIXTH
I hereby declare it to be my expressed desire that my personal representative
employ Turo Law Offices of Cumberland County, Pennsylvania, for legal advice and
assistance regarding this my Last Will and Testament, they having considerable
knowledge of my affairs, views and wishes respecting any matters that may arise at the
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Ci\-./ ~T- I J~ r:r--
probate of this instrument, the administration of my estate, and the execution of the
powers herein mentioned.
IN WITNESS WHEREOF, I have hereunto set my hand to this my Last Will and
Testament this 8'~ day of tJo"e/Y\Be.r , 2006.
(~;y~/() M(LCLfl:fr)Q)/.-
Witness
o. I /);:l~
{,A-/ /wt'~~j
Wilbert M. Fry
If
( /0 rf lJ.,
Witness
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ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA
: SS
COUNTY OF CUMBERLAND
I, Wilbert M. Fry, the Testator whose name is signed to the attached or
foregoing instrument, having been duly qualified according to the law, do hereby
acknowledge that I signed and executed the instrument as my Last Will and Testament;
that I signed it willingly, and that I signed it as my free and voluntary act for the
purposes therein expressed.
~ //? t jy --.
t. ~~.4 t.~;!,,~
Wilbert M. Fry cI---
Sworn or affirmed and acknowledged before me by Wilbert M. Fry, the Testator,
- ~
this 6 - day of tJo'-lG'V'\&er, 2006.
W;) .
~ ----
... -
COMMON EALTH OF PENN:;YLVANIA
Ncrlarial Seal
James M. Robinson, Notary Public j
Carlisle Bom, Cumtlsr1and County
My Comm!ssi~ f:::T.!::~..:~:~':~:_~OO9
Member, pq.nn_~vhtrJ'"';;~:..;.;r.,::,-:,,-.;~,l':-:;:'j :;. ;\io1:nr!S:i
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
: SS
COUNTY OF CUMBERLAND
We A,..J~. \~ FF~k\ and Cc'RRIE E, '$Af~LI..jA the witnesses
, .'" ,
whose names are attached to the foregoing document, being duly qualified according to
the law, do depose and say that we were present and saw Testator sign and execute
the instrument as his Last Will and Testament; that he signed willingly and that he
executed it as his free and voluntary act for the purposes therein expressed; that each
subscribing witness in the hearing and sight of the Testator signed the Last Will and
Testament as witnesses and that to the best of our knowledge the Testator was at the
time 18 or more years of age, of sound mind and under no constraint or undue
influence.
(l,1'Ll) I/)CtLY;tJrrUl~
IJ
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( ~D(yll Q
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Sworn or affirmed and subscribed before me by (jJ.J...J.. \~ F/-vv>..J and
LO~IE e. ~.eA c.~t'\ this f)~ day of N,,='-'e.yY)f5et"" ,2006.
COMMONV EALn-i OF PENNSYLVANIA
Notarial Seal
James M. RoblilOOll. Notary Public
Carlisle Boro. Cumberland Counl.y
My Commission Exp!res June 6, 2009
Member. Pennsylvlinlf! Aas(X:lal\/)" 01 Notatioa