HomeMy WebLinkAbout08-31-07
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15056041147
REV-1500 EX (06-0S)
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
0508
Date of Birth
201059186
05032007
05241921
Decedent's Last Name
Suffix
Decedent's First Name
MI
HENNE
RICHARD
H
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
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
a 1. Original Retum 0 2. Supplemental Retum 0 3. Remainder Retum (date of death
prior to 12-13-82)
0 4. Limited Estate 0 4a. Future Interest Compromise 0 5. Federal Estate Tax Retum Required
(date of death after 12-1 H12)
a 6. Decedent Died Testate 0 7. Decedent Meintained a Living Trust 1 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
0 9. Litigation Proceeds Received 0 1 0 Spousal Poverty Cred~ ~ date of death 0 11. Election to tax under Sec. 9113(A)
. between 12-31-91 and -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
THOMAS S BECKLEY
7172337691
Firm Name (If Applicable)
BECKLEY & MADDEN
212 NORTH THIRD STREET
REGIST~ 8j WILLS lISE ONLY
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First line of address
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Second line of address
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City or Post Office
HARRISBURG,
State
PA
ZIP Code
17101
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:~T1 FILED ..
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Correspondent's e-mail address:becks@pa.net
Under penalties of pe~ury, I declare that I have examined this retum, 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 RESPONSI8LE FOR FILING RETURN Manufacturers Traders and Trust DATE
d ~ / J; CJ.-U-I2~ COmpany ~/~ 7 /07
ADDRESS ---r- / I
Thomas S Beckley
ADDRESS
212 North Third Street, Harrisburg" PA 17101
Side 1
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15056041147
15056041147
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REV-1500 EX Page 3
Decedent's Complete Address:
'::sNAME
Henne, Richard H.
STREET ADDRESS
Bethany Village West Nursing Home
File Number 21 - 07 - 0508
5225 Wilson Lane
Mechanicsburg
I STATE
PA
IZIP
I 17055
CITY
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
45,068.07
42,750.00
2,250.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + B + C)
(2)
45,000.00
Total Interest/Penalty (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.
(3) 0.00
(4)
(5) 68.07
(SA)
(5B) 68.07
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;.................................................................................O [!]
b. retain the right to designate who shall use the property transferred or its income;....................................D [!]
c. retain a reversionary interest; or...............................................................................................................0 [!]
d. receive the promise for life of either payments, benefits or care?............................................................. 0 [!]
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?.... ......... ......... ................ ....... .......................................................,....... .........0 [!]
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?.... ........... .......................,......... ................................................ ..... .............J;!] 0
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETUR
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 exemDB 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)]. I
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.
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15056042148
REV-1500 EX
Decedent's Name:
HENNE, RICHARD H.
201059186
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.
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 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 ~
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
15.
1,001,512.76
16.
17.
18.
19. Tax Due.............. .............. .................. ............ .................................... ............... ..... .1'9.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L
15056042148
Decedent's Social Security Number
760,970.28
103,919.13
196,081.23
1,060,970.64
56,283.92
2,673.96
58,957.88
1,002,012.76
500.00
1,001,512.76
45,068.07
45,068.07
D
15056042148
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SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Henne, Richard H.
FILE NUMBER
21 - 07 - 0508
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM DESCRIPTION UNIT VALUE VALUE AT DATE 0
NUMBER DEATH
1 12,000 shares of Allied Irish Bank stock 62.15 745,800.00
2 Allied Irish Bank - accrued dividend 15.170.28
TOTAL (Also enter on line 2, Recapitulation) 760,970.28
F
'*
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYl VANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Henne, Richard H.
FILE NUMBER
21 - 07 - 0508
Include the proceeds of litigation and the date the proceeds were received by the estatEAII property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM DESCRIPTION VALUE AT DATE 0
NUMBER DEATH
1 M& T checking account 5,097.25
2 Refund - Carefirst - Blue Cross/Blue Shield 2,356.00
3 Refund - West Shore A.L.S. 634.30
4 Refund - State Farm Fire and Casualty Co. 53.40
5 Refund - State Farm Mutual Automobile Insurance Co. 4.45
6 Dividend - State Farm Insurance 13.60
7 M&T Individual Retirement Account 94,362.48
8 M&T Individual Retirement Account 1,397.65
(accrued interest)
TOTAL (Also enter on Line 5, Recapitulation) 103,919.13
F
.
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Henne, Richard H.
FILE NUMBER
21 - 07 - 0508
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF EXCLUSION TAXABLE VALUE
NUMBER Include the neme of the transferee, their relationship to decedent VAlUE OF ASSET DECO'S (IF APPLICABLE)
and the date of trensfer. Allach a copy of the deed for real estate. INTEREST
1 Vanguard Money Market Account 195,998,94 100% 195,998.94
2 Vanguard Money Market Account 82,29 100% 82,29
(accrued interest)
I
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
TOTAL (Also enter on line 7, Recapitulation)
196,081.23
.
SCHEDU.E H
FUNERAL EXPENSES &
ADNINSTRATlVECOSTS
COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Henne, Richard H.
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER FUNERAL EXPENSES:
A. 1 Lynn Beres (reimbursement for funeral expenses)
DESCRIPTION
B.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Manufacturers Traders and Trust Company
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address P.O. Box 2961
City Harrisburg
Year(s) Commission paid
Attorney's Fees Beckley & Madden
1.
State PA Zip 17105
2.
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
4.
City
Relationship of Claimant to Decedent
Probate Fees Cumberland County Register of Wills
Zip
State
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1
Cumberland County Law Journal (legal advertising)
TOTAL (Also enter on line 9, Recapitulation)
FILE NUMBER
21 - 07 - 0508
AMOUNT
434.38
27,402.00
27,402.00
664.00
75.00
56,283.92
.
SchedUe H
FlIleraI ExpeIISeS &
AaTi1istraINe Costs c::a1inued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Henne, Richard H.
FILE NUMBER
21 - 07 - 0508
2
The Patriot-News (legal advertising)
306.54
Page 2 of Schedule H
*'
SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE T />J( RETURN
RESIDENT DECEDENT
ESTATE OF Henne, Richard H.
FILE NUMBER
21 - 07 - 0508
Include unreimbursed medical expenses.
ITEM DESCRIPTION
NUMBER AMOUNT
1 Bonnie K. Miller, Treasurer 10.00
(2007 County and Township personal tax)
2 Millenium Pharmacy System, Inc. 849.93
3 Bethany Village (balance due) 1.708.75
4 Lower Allen Township 64.70
5 PA Department of Revenue (2006 tax liability) 40.58
TOTAL (Also enter on Line 10, Recapitulation) 2,673.96
REV-1513 EX+ (9-00)
.
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Henne, Richard H.
I FILE NUMBER
21 - 07 - 0508
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERTY Do Not List Trustee(s)
I. TAXABLE DISTRIBUTIONS{include outright sgousal
aistributionsg and ransfers
under Sec. 116 (a) (1.2)]
1 Lynn Beres Daughter Residue 1,001.512.76
55 Black Walnut Drive
Etters, PA 17319
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
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1 Shriner's Hospitals for Crippled Children 500.00
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEI T 500.00
MAY. 11. 2007 1 0 : 47 AM
M T TRUST
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NO. 5505
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I, RICHAlU) H. lIBNNE, or Camp Hill, Cumberland County,
pennsylVania, do hereby make my last rill and testament. re-
voking all testamentary dispositions her.tofo~e made by me.
1. I desire tha. t my burial. be on the taJni.ly buri&l plot
in Hains Churcb Cemetery, Wern.rsville, Barks County, Pennsyl-
vania.
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2. If my wite, Virginia J. Henne, survives Ille tor a
period of ninety (90) days. I give to ber all my estate. I:eal
and personal and wberesoever situate. If Idy said wife sw:vives
IDe. but dies within 'the said period of ninety (PO) days, I direct
that any part of my estate that .ba.ll be required sha.ll be used
for ber comfort. maintenance and support and to pay any medioal
bills pertaiD1.ng to ber and her funeral expenses.
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3. If my said wife predecease. me or dies wi thin the
8aid ninety (90) day period, I disposQ of all of my estate,
real and peraoD&! and wberesoever situate. except that autborized
to be disbursed under. the foregOing paragraph, as :follows:
(a> I give to 'J:be Shriner's Hospitals for Crippled
Chilc:h"liln, a corporation, the SWIl of FiVe Hundred ($500.00) Dollars.
for the USQ and benefit of the hospitals owned, operated and main..;
tained by said corporation.
(b) Xf my daugbter, Lyrm Ann Henne, has attained the
age of thirty-five (35) years at the tiJae of my death, I give to
her eLll my estate. real and personal and wheresoever situate.
If my said daughter h&s not attained tbe age of thirty-.five (3S)
years at the time of m.y death. I give to her the SWII o.f Five
Thousand ($5,000.00) Dollars.
(c) All the rest, residue and remainder of my estate,
real and personal and wheres.oever situate, I give to Daupbin Deposit
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MAY, 11. 2007 10:48AM
M T TRUST
NO. 5505 P. 3
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Bank and Trust Company, HArrisburg, Pennsylvania, ion trust, to
invQst and reinvest and to iLdd the net incOIle therefrom to prin-
cipal, the resulting fund to be hereinafter referred to as the
"trust ~uadn. I a.u'thori~e lIlY Trustee at aD,. time and frolll time
to t~e When in ita sole and uncontrolled discretion it deems it
~
expedient, to expend any part of the trust ~uDd ~or the comfort,
maintenance, support, education and to meet an,. emergency per-
taining to my said daughter, Lynn Ann lienoe. I authorize my
Trustee to make the said expenditure. either directly to my said
daughter, Or to Uly other person for her bene~it, and the receipt
of the party so selected by my Trus'tee to be 'the recipient thereof
shall be a sufficient acq1dttance.
I further authoX'ue my daughter, Lyrm Ann Henne,
beginning one (1) year from the date o~ lilY death, to withdraw,
annually from the trust fund, the sum of Five Thousand ($5,000.00)
Dollars, by delive.ring to the Trustee a written request for the
said SWII. My said daughter shall have the right to withdraw only
the sum of Five Thousand ($5,000.00) Dollars in anyone year and
failare to reque6t payment in any year shall b. deemed to be a
waiver o~ her right to wi thdra.w.
When my daughter, Lynn AnD Henne, attains the
age of eighteen (18) years, my Trustee shall pay to her all the
net income frOlll the trust fund instead of adding the said net
income to principal. My Trustee shall continue to haw discretion-
ary authority to disburlie principal of the trust for the benefit
o~ the said Lynn Ann Henne <md she shall continue to have the
righ1: to withdra.w the sum of Five Thousand ($5,000.00) Dollars
per yea.r as bereinbe:fo.I:e provided.
When my l!Ia.id daughter a.ttains the a.ge of thirty-
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MAY. 11. 2007 10:48AM
M t TRUST
NO. 5505 P. 4
five (35) years, 'this trust sbaJ.l terminate and IllY' TJ;ustee shall
pay to her the enti~e trust fund and any accumulated income, free
and clear o~ the trust. If lII)" said daughter shOUld die before
receiving the entire trust f\1Dd but leave issue surviri.ng Iter,
this trust shall continue for the bene!! t of her issue, each of
the said issue to have an equal share in the tund. The fund shall
be held, administered and dilibursed under the sarae terms and con-
di tiODS a.s hereinbefore set forth for the trust held for the bene-
fi t of my said da119hter. If Illy said daughter shall die before
receiviDg the entire trus't fund, leaving DO issue surviving ber,
I give the balance Of the trust fund, together with any aCCUlllula'ted
income therefrOUl, to The Shriner's Hospitals for Crippled Children,
a corporation, for the Wie and benefit of the hospitals owned,
operatwd and maintained by said corporation.
4. I direct that all inherit&Qce taxes and estate taxes
impo.ed because of my death shall be paid frOlll the residue of my
es~te to the same effect as if they were expense. of administration,
S, I direct that all legacies, shares or in'terests in my
estate, wbe'ther principa.l or income, while in the hands of my
Bxecutor or Trustee, shall DOt be subject to execution, a.ttaohment
Sur jUdgment, sequestration or any o'ther process for any debt,
contract, or enga.gaent of any beneficiary, and shall not be sub-
ject to pledge, a.ssignment, conveyance or anticipation, and the
personal receipt ot 'the benefieia.ry, except as otherwise provided
in this Will, shall be the sufficient and only diScharge of my
Executor or 'fr\;ujte. for pa.ymen1: ot prinCipal or income.
(). I nOlllinate, constitute and a.ppoint my Wife, Virginia
J. Henne, to be the Execu.trix of tbis my last will and testaDaent.
If lII)" said wife is unable oX" unwilli.ng to so act, I appoint
3.
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MAY, 11. 2007 10: 48AM
M T TRUST
NO, 5505 P 5
, ~
Dauphin Deposit Bank and trast Company, HArrisburg, pennsylvania.,
to be my Executor.
IN WItNESS WHERBoF, I have hereuato set my hand and .eal
to this Illy lut will and testament this
1.5"' . day of January,
1981.
Signed, sealed, published and
declared by the above-named
Richard H. lienne, as and. for
hb laat "Ul aod testaJllent ~~ ~2IL
in the preSCIIlCe ot us Who, at:
his reqaest and in his presence. /~ ' 'U (SEAl
and in the pre..oee of each
other, have here1ilDto sabscribed
oar Dallies as witn.sses 'this .is:..-
day of .1anuary, 1981.
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WIlLIAM .1. MADDEN, J~., BSQUIRE
240 North 'J:hird Street
HArrisbarg, Pennsylvania
4.