HomeMy WebLinkAbout09-04-07
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15056041125
REV -1500 EX (06-05)
PA Department of Revenue.
~~~~:~:~uaITaxes INHERITANCE TAX RETURN
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
OFFICIAL USE ONLY
County Code Year
2 1 0 7
File Number
o 6 9 5
Date of Birth
45952 874 7
06292 0 0 7
o 4 0 1 1 9 3 0
Decedent's Last Name
Suffix
Decedent's First Name
MI
GALLAWAY
J R
FRANK
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
Spouse's First Name
MI
GALLAWAY
EDNA
MAE
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WillS
FILL IN APPROPRIATE OVALS BELOW
lXI 1. Original Return
o 4. Umited Estate
lXI 6. Decedent Died Testate
(Attach Copy of Will)
o 9. litigation Proceeds Received
o 2. Supplemental Return 0 3. Remainder Return (date of death
prior to 12-13-82)
o 4a. Future Interest Compromise (date of 0 5. Federal Estate Tax Return Required
death after 12-12-82)
o 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
o 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
8. Total Number of Safe Deposit Boxes
JAN
L
BROWN
71754 1 555 0
Firm Name (If Applicable)
SIR
CT STE
REGISTER 0 '" ILLS USE O~
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City or Post Office
State ZIP Code
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Tl ;g
'J r:y
DATE FILED ,
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JAN
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First line of address
845
THOMAS
1 2
Second line of address
(~=)
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H A R R I S BUR G
P A
17109
Correspondenfs e-mail address:brendailb@verizon.net
Under penalties of pe~ury, I declare that I have exami 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 RESPON ISLE FOR FILING RETURN DATE
9-
PLAINFIELD
PA 17081
ADDR
845
THOMAS CT STE 12 HARRISBURG
PLEASE USE ORIGINAL FORM ONLY
PA 17109
Side 1
L
15056041125
15056041125
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60\
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15056042126
REV-1500 EX
Decedent's Name: FRANK GALLAWAY, JR
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) D 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, or
transfers under Sec. 9116
(a)(1.2) X.O _
16. Amount of Line 14 taxable
at lineal rate X.O_
17. Amount of Line 14 taxable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
14164.71
15.
o . 0 0
16.
o . 0 0
17.
o . 0 0
18.
19. Tax Due
.......... .......... ............................19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
L
15056042126
Decedenfs Social Security Number
459528747
14292.71
14292.71
1 2 8.0 0
1 2 8.0 0
14164.71
14164.71
O. 0 0
O. 0 0
O. 0 0
O. 0 0
O. 0 0
o
15056042126
....J
. .
REV-1500 EX Page 3
Decedent's Complete Address:
File Number
21 07 0695
DECEDENTS NAME
FRANK GALLAWAY, JR
STREET ADDRESS
107 A Street
West Pennsboro Township
CITY I STATE I ZIP
Plainfield PA 17081
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1)
0.00
Total Credits ( A + 8 + C)
(2)
3.
Interest/Penalty if applicable
D. Interest
E. Penalty
T otallnterest/Penalty ( D + E )
If Une 2 is greater than Une 1 + Une 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund.
0.00
5.
If Une 1 + Une 3 is greater than Une 2, enter the difference. This is the TAX DUE.
(3)
(4)
(5)
(5A)
(58)
0.00
0.00
0.00
4.
A. Enter the interest on the tax due.
B. Enter the total of Une S + SA. This is the BALANCE DUE.
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; ...................................................................... 0 00
b. retain the right to designate who shall use the property transferred or its income; ............................... 0 00
c. retain a reversionary interest; or ................................................................................................ 0 00
d. receive the promise for life of either payments, benefits or care? ....................................................... 0 !Xl
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 IX]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? .... ................ ......... ................... .................. ............ .................... 0 00
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)l.
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)l. 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~ne 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'E~ + (6-98)
..
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
FRANK GALLAWAY, JR
FILE NUMBER
21 07 0695
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
PepsiCo, Inc. (PEP); 220.3964 shares @ $64.85/share
VALUE AT DATE
OF DEATH
14,292.71
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
14292.71
REV-1511 E1< + (12-99)
..
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FRANK GALLAWAY, JR
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21 07 0695
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
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. Attorney Fees
3. Family Exemption: (If decedenfs address is not the same as cIalmanfs. attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees Register of Wills, Cumberland County 128.00
5. Accountanfs Fees
6. Tax Return Preparer's Fees
7.
TOTAL (Also enter on line 9. Recapitulation) $ 128.00
(If more space is needed. insert additional sheets of the same size)
R.v-'513 "" +'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FRANK GALLAWAY JR
SCHEDULE J
BENEFICIARIES
.
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS pnclude outright s~usal distributions, and transfers under
Sec. 9116 (a) (1. )]
1. Edna Mae Gallaway, wife Spousal 14,164.71
107 A St, PO Box 94, Plainfield, P A 17081
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.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART n - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
FILE NUMBER
21 07 0695
(If more space is needed, insert additional sheets of the same size)
LAST WaL AND TESTAMENT
OF
FRANK GALLA WAY, JR.
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I, FRANK GALLAWAY, JR, of West Pennsboro Township, Cumberland Coun.~yi .j
Pennsylvania, declare this to be my Last Will, hereby revoking all prior wills and codicil$~':"'i
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FUNERAL EXPENSES
FlRST: I dire~t the payment of my funeral expenses, including my gravemarker, as soon
as may be convenient after my death.
PAYMENT OF DEATH TAXES
SECOND: I direct that all taxes that may be assessed in consequence of my death, of
whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a
part of the expense of administration of my estate.
DISTRIBUTION OF RESIDUE
THIRD: I give the rest of my estate to wife, Edna Mae Gallaway, providing she shall
survive me for a period of thirty (30) days. If she shall not so survive me, I give the rest of my
estate, per stirpes, to my issue who survive me for a period of thirty (30) days.
PROTECTION OF BENEFICIARIES
(Spendthrift Provision)
FOURTH: No interest in income or principal shall be assignable by a beneficiary or
available to anyone having a claim against a beneficiary before actual payment to the beneficiary.
Provided, however, any beneficiary may assign any part or all of the beneficiary's interest in my
estate to anyone or more of my descendants or to anyone or more of the beneficiary's
descendants.
MINORS AND INCAPACITATED BENEFICIARIES
FIFTH: If any income or principal shall be payable to any person who shall be a minor' or
who shall be incapacitated for any reason, my executor as trustee shall hold such income and
principal during minority or incapacity and shall be entitled to apply such income and principal to
~T4~
ini tial
the health, maintenance, support and education of such person during minority or incapacity
without the appointment of any guardian or committee or any authority of court. My executor as
trustee shall be entitled to make direct application hereunder or to make application by payment of
income and principal to the parent or other person in charge of such minor or incapacitated
person, or to his or her guardian or to a custodian under the Uniform Transfers to Minors Act.
Any remaining income and principal to which such person shall be entitled shall be distributed to
such person upon the termination of minority or incapacity. My executor as trustee shall have the
same powers as my executor.
POWERS OF EXECUTOR
SIXTH: I confer upon my executor the right to sell or otherwise convert any real or
personal property at public or private sale, at such time or times, in such manner, and for such
price or prices, and on such terms and conditions as my executor shall determine, and to execute
and deliver good and sufficient conveyances, assignments and transfers of the property, without
liability of any purchaser for the application of any consideration; to borrow money and to secure
its payment by mortgage of real or personal property, pledge of investments, or otherwise,
without liability on the part of the lenders to see to the application thereof; to retain any
investments at discretion; to invest and reinvest at discretion, without restriction to so-called
"legal investments"; to make distribution in cash or in kind; to allocate and distribute different
kinds or disproportionate shares of property or undivided interests in property among
beneficiaries, in cash or in kind, or partly in each; and to do all other acts and things necessary or
appropriate in the management, administration and distribution of my estate.
APPOINTMENT OF GUARDIAN OF ESTATES OF MINORS
SEVENTH: I appoint my executor as guardian of the estates of minors with power to
hold all property payable by law to a guardian appointed by my will and to use it for the minor's
health, maintenance, support and education, either directly or by payment to any person selected
by my executor to disburse it whose receipt shall be a complete acquittance. Guardian may, in
discharge of aU the guardian's duties, pay any minor's share deemed impractical of administration
to the parent or other person in charge of the minor or to his or her guardian or. to a custodian for
the minor under the Uniform Transfers to Minors Act. My executor as guardian shall have the
same powers as my executor.
APPOINTMENT OF EXECUTOR/RIX
EIGHTH: I appoint my wife, Edna Mae Gallaway, Executrix of my will. If Edna Mae
Gallaway is unable or unwilling to qualify as Executrix or having qualified is unable or unwilling
to act, I then appoint Debra Goodwin as Executrix hereof
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WAIVER OF BOND
NINTH: I direot that no fiduciary hereunder shall be required to furnish bond in any
jurisdiction, and if any bond is necessary, no surety shall be required.
INTERCHANGEABILITY OF LANGUAGE
TENTH: Words used in the singular may be read to include the plural or the plural may
be read as the singular. Similarly, the masculine form may be read to include the feminine and
neuter; the feminine may be read to include the masculine and neuter; and the neuter may be read
to includ~ the masculine and feminine.
HEADINGS
ELEVENTH: The headings used on the various paragraphs of this will are included for
convenience only and shall have no legal significance.
I have signed this will this /J. & day of 11/14t~
, 2003.
~p,n-~~aAj'~7 '
Frank Gallaway, Jr. -'
(0M~
Witness
;CkzJ 'h) 6<<-LI-
Witness
ACKNOWLEDGMENT and AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA )
ss.
COUNTY OF CUMBERLAND
)
We, Frank Gallaway, Jr., the Testator in and the undersigned witnesses to the will, the
attached or foregoing instrument, who have signed the instrument, having been qualified
according to law do depose and say:
(a) that I, the Testator, do hereby acknowledge that I signed the instrument as
my will, that I signed it willingly and as my free and voluntary act for the purposes therein
expressed; and .
(b) that we, the witnesses, were present and saw the Testator sign and execute
the instrument as his will, that he signed it willingly and executed it as his free and
voluntary act for the purposes therein expressed; that each of us in the hearing and sight of
the Testator signed the will as a witness and that to the best of our knowledge the
Testator was at that time eighteen or more years of age, of sound mind and under no
constraint or undue influence.
~
Frank Gallaway, Jr., T estatof' ,
f2tJe!J It/!t~~
Witness
~'7h~
Witness
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<C:.Lt ~0J 1\ \"--\L.\.,L\LV
I.. Notary Public I \. {)
i ~.~(~taria! Seal
l S:~~:.:.m K. Guyer, Notary Public
: Cariisle BOlO, Cumberland County
j My ~~~~on Expires Sept. 4, 2003
ViC~-:-:.:~~: :'F,ij(i~,vh'::r~l) .Jl..~SOt~iation 01 Nn'sries
JAN L. BROWN. ESQUIRE.
JACQUELINE A. KELLY, ESQUIRE
.ADMITTED IN PA AND DISTRICT OF COlUMBIA
JAN L. BROWN & ASSOCIATES
ATTORNEYS AND COUNSELORS AT LAW
OLOE ENGLISH GAP
845 SIR THOMAS COURT
SUITE 12
HARRISBURG, PA 17109
EMAIL: jlbassoc@verizon.net
www.janbrownlaw.com
TELEPHONE (717) 541-5550
FACSIMILE (717) 541-9223
BRENDA F. KEPHART, LEGAL ASSISTANT
PAULA K. WHITE, LEGAl ASSISTANT
JUDITH A. EBERSOLE. ADMINISTRATIVE ASSISTANT
August 31, 2007
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PAl 7013
Re: Estate of Frank Gallaway Jr.
File No. 2007-00695
Gentlemen or Ladies:
Enclosed please find the following items for filing with the Register of Wills:
1. Inventory.
2. An original and one copy of the Inheritance Tax Return.
3. Check 299 payable to the Register of Wills in the amount of$30 to cover the filing fee for
the Inventory and Inheritance Tax Return.
Please time stamp and return our file copies of the Inventory and Inheritance Tax Return.
If you have any questions, feel free to contact this office.
Sincerely,
~dO-t~ad;
Brenda F. Kephart
Legal Assistant
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