HomeMy WebLinkAbout09-14-07
-.J
15056051058
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
File Number
INHERITANCE TAX RETURN
RESIDENT DECEDENT
21 07
0297
Decedent's Last Name
Suffix
Date of Birth
04/03/1922
Decedent's First Name MI
John G
Spouse's First Name MI
Irene A
182-14-1408
03/10/2007
Lovell
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
Lovell
Spouse's Social Security Number
196-18-3798
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
e: 1. Original Retum
2. Supplemental Retum
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
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 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
4. Limited Estate
e)
6. Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received
8. Total Number of Safe Deposit Boxes
Marvin Beshore, Esquire
Firm Name (If Applicable)
(717) 236-0781
REGISTER OF WillS USE O~F~
, ?
First line of address
130 State Street
Second line of address
P.O. Box 946
City or Post Office
State
ZIP Code
DATE FILED
._,' ",
I
~.)
Harrisburg
PA
17108-0946
f'.)
'-:~.:
Correspondent's e-mail address:MBeshore@Beshorelaw.com
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.
'7
ADDR 55
130 State Street, P. O. Box 946, Harrisburg, PA 17108
PLEASE USE ORIGINAL FORM ONLY
Side 1
15056051058
--I
L
15056051058
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-.J
15056052059
REV-1500 EX
Decedent's Name:
John
G Lovell
____~_~,...~~.~_,_~.,,_.____=_~________=___ru,"__'_'"_"=._~'_._;__
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) Separate Billing Requested . . . . . ., 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) Separate Billing Requested.. . . . . .. 7.
8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8.
,=_~.~__,,_~~._e~_~~_"'_'''''''''_~'~~~_'''''"'_~~____'_''""_'__W.'''__~",~__.~_~W^.~,_,=",","__".~,~~~~'~_"
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 Subjectto 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 .0_ 413,294.28
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
15.
16.
17.
18.
19. TAX DUE. . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
L
15056052059
Side 2
182-14-1408
Decedent's Social Security Number
111,205.23
303,604.05
414,809.28
1,515.00
1,515.00
413,294.28
413,294.28
0.00
0.00
15056052059
-'
REV-1500 EX Page 3
Decedent's Complete Address:
File Number
07 0297
DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUMBER
John G Lovell 182-14-1408
STREET ADDRESS
435 Bethany Drive
CITY I STATE I ZIP
Mechanicsburg PA 17055
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)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + 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.
(5)
(5A)
(5B)
0.00
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.
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;.......................................................................................... D [KI
b. retain the right to designate who shall use the property transferred or its income; ............................................ D [KI
c. retain a reversionary interest; or.......................................................................................................................... D [iJ
d. receive the promise for life of either payments, benefits or care? ...................................................................... D [KI
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. D [KI
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. D [KI
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ D [KI
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 PS. 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.
REV-1503 EX+ (6-9S*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
John G. Lovell
FILE NUMBER
21-07-0297
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
Allstate Life Insurance Company Annuity #575094
VALUE AT DATE
OF DEATH
111,205.23
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
111,205.23
REV-1508 EX+ (6-98)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
John G. Lovell
FILE NUMBER
21-07-0297
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1 . 2002 Jeep Grand Cherokee
8,610.00
294,994.05
2. Morgan Stanley Account No. 410-025391-101
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
303,604.05
REV-1511 EX+ (12-99)
'*'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
John G. Lovell
FILE NUMBER
21-07-0297
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
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
1,500.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
State
Zip
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Retum Pre parer's Fees
7.
Miscellaneous Administrative Office Expenses - Photocopies, Postage, etc.
15.00
8.
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
1,515.00
LAST WILL AND TESTAMENT
of
JOHN G. LOVELL, a/kIa JACK G. LOVELL
I, JOHN G. LOVELL, a!kIa JACK G. LOVELL, of the Township of Lower Allen, County
of Cumberland, and Commonwealth of Pennsylvania, being of sound and disposing mind, memory
and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby
revoking and making void all former wills and codicils by me at any time heretofore made.
1. I order and direct that all my debts and funeral expenses be paid by my Executrix,
Executor or Executors, as the case may be, hereinafter named, as soon as conveniently may be done
after my demise.
2. I nominate, constitute and appoint my wife, Irene A. Lovell, to be tpeExf(cutrix of
this, my Last Will and Testament, if she survives me. If my wife, Irene A. Lovell does not survive
me, I nominate, constitute and appoint my daughter, Sharon M. McGinty, as Executrix hereof. If
my daughter is unable to serve in that capacity, I appoint my son, Duane T. Lovell as Executor.
3. I have prepared a list of items and the person to whom that item is bequeathed.
I direct my Executrix or Executor to distribute the items as directed in that listing.
4. If my wife, Irene A. Lovell, survives me, then I give all personal property owned by
me at the time of my death to Irene A. Lovell. All the rest, residue and remainder of the property
in my estate I give to my wife, Irene A. Lovell, provided she survives me by more than thirty (30)
days.
~M.~
(') .
5. If my wife, Irene A. Lovell, does not survive me, then I give all my property, real,
personal and mixed, to my children, Sharon M. McGinty and Duane T. Lovell, in equal shares,
if they survive me. If Sharon M. McGinty does not survive me, I give her share to her sons, Chad
McGinty and Jacob McGinty, in equal shares. If Duane T. Lovell does not survive me, I give hif
share to his daughter, April Lovell.
6. I give to my Executor and Trustees the following powers which are to be construed
in the broadest manner consistent with validity and their duties as fiduciaries. I give the powers
stated herein, in addition to those granted by law, and I give them to Administrators and Trustees
who succeed the fiduciaries I have appointed.
a. To retain any or all of the assets of my estate, real or personal, without regard
to any principle of diversification or risk.
b. To invest in all forms of property, including stocks, common trust funds and
mortgage investment funds, as they deem proper without regard to any principle of diversification
or risk.
c. To sell at public or private sale, to exchange or to lease, for any period of time,
any real or personal property and to give options for sale, exchanges or leases, for such prices and
upon such terms or conditions as they deem proper.
d. To allocate receipts and expenses to principal or income or partly to each as
they from time to time think proper.
e. To borrow money from any person or institution, and to mortgage or pledge
any or all real or personal property as my Executors or Trustees, in their sole discretion shall choose,
without regard for the dispositive provisions of this instrument.
- 2 -
j-., j~. cC
f. To register securities in street name or in the name of a nominee or in such
manner that title shall pass by delivery and to vote, in person or by proxy, securities held hereunder
and in such connection to delegate discretionary powers.
g. To compromise any claim or controversy.
h. To choose the optional valuation date for federal estate tax purposes.
1. To exercise any law-given option to treat administrative expenses either as
income or as estate tax deductions, without regard to whether the expenses were paid from principal
or mcome.
J. To exercise any law-given option to pay death taxes in installments, the
payment of interest due on such installments to be a charge against principal.
k. To make distribution in cash or in kind, or partly in cash and in kind, and in
such manner as they may determine, and at valuation finally to be fixed by them.' ;, .
7. Death taxes: All federal, state and other death taxes payable on the property forming
my gross estate for those purposes, whether or not it passes under this Will, shall be paid out of the
principal of my probate estate just as if they were my debts, and none of those taxes shall be charged
against any beneficiary. This provision shall not apply to any property over which I have a general
power of appointment for federal estate tax purposes.
8. To the extent that such requirements can be legally waived, I direct that my Executrix
or Executor shall not be required to post bond or give any security in connection with their duties
hereunder, whether in the Commonwealth of Pennsylvania or any other jurisdiction.
- 3 -
:j-.)~, ~
IN WITNESS WHEREOF, I, JOHN G. LOVELL a/k/a JACK G. LOVELL, have
hereunto set my hand and seal to this, my Last Will and Testament which consists
of !t typewritten pages, this /'l/J.;,y of ~ ,2003. ,
~/y.~JI
~ G. LOVELL
Signed, sealed, published and declared by the above-named, John G. Lovell, a!kIa Jack G.
Lovell, as his Last Will and Testament in the presence of us, who at his request, in his presence and
in the p sence of each er have hereunto subscribed our names as witnesses.
11 '.
Witness
O!/"I"~ '" -JI--" "
...: ( (' ~
.'yihL t-:- )
Witri~ss
of
t;i/ (~~(,~ r-Lv}(:,?-;/" k~ a~!(.
M clJ (Ji In bt1/ltVJ,1?I1 i?1
i 7,f I () I c:/ S~!ci-l: fct1
'])Uf pl')l /1 /?~1 ( 70 /0
,
i7d70
of
- 4 -
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYL VANIA )
) 55.
COUNTY OF DAUPHIN )
I, John G. Lovell, Testator, 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 this
instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary
act for the purposes therein expressed.
~,/, 0~
~.Y-f '"P4; .
I ... ()l tfI.
~HN G. LOVELL
/ J f) Sworn or 9tffirmed ~o and acknowledged before me, by John G. Lovell, the Testator, this
1Y1'ldayof ~ ,2003.
()
LL~
Notary Public
Notarial Seal
Anne Marie Beshore, Notary Public
Harrisburg, Dauphin County
I My Commission Expires Apr. 6, 2004
Member, Penl1sylvaniaAssociation of Notaries
- 5 -
.'
AFFIDA VIT
COMMONWEALTH OF PENNSYL VANIA )
) ss.
COUNTY OF DAUPHIN )
We, mar v /.'1 &s-k} r""- and ~'I1'f-ClIc., Htl( nl--r , the witnesses whose names
are signed to the attached and foregoing instrume~t, being duly qualified according to law, do depose
and say that we were present and saw the Testator sign and exec,ute the instrument as his Last Will;
that he signed willingly and that he executed it as his free and voluntary act for the purpose therein
expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and
that to the best of our knowledge, the Testator was at that time 18 or more years of age, of sound
mind and under no constraint or undue influence.
/1. .. ~rn or affirmed to and subscribed to before me by these witnesses, this I~ay of
fft~ ,2003.
o
7Jz
"J) NESS
! ('~ ~
'L:1'7k~lL~ ; .If--
~~
Notary Public
I Notarial Seal
I Anne Marie Beshore, Notary Public
Harrisburg, Dauphin County
My Commission ExpIres Apr. 5, 2004
'"v,efnbc1r, Pennsylvania Associalion of Notaries
- 6 -
~
Allstate Life Insurance Company
PO Box 94040
Palatine IL 60094-4040
Telephone: 1-800-654-2397
Fax: 1-847-402-4361
Allstate.
JOHN G LOVELL
435 BETHANY DRIVE
MECHANICSBURG PA 17055-4314
June 6, 2006
::;,;",_.---;.,,',,':'.: ,,,"',."'.,-.",:"",",,-,':" .;.........'. ...,....,'::::,', '--"';'!
. . . .,. 'Your Fh'l~I1Ci~1 A(:IVili9r........
BESHORE/OWEN
MORGAN STANLEY-HARRISBURG, PA
4TH AND WALNUT STREETS
PO BOX 12053
HARRISBURG PA 17108-2053
(717)000-0000
Allstate@ Treasury-Linked Annuity
Statement Date 06/05/06 For Annuity #575094
YOUR TOT ALCONTRACT VALUI; IS:
$.111,205.23
... ". .
... ...., . .,. d," .,_.', ' ' '",' '. "..'
,.,o.NNUrrY$uMMAR.Y:: '.
Year to Date
06/05/05 to 06/05/06
Inception to Date
06/05/03 to 06/05/06
Annuity Summarv
Beginning Value
Additional Payments
Credited Interest
$ 106,887.00
$ .00
$ 4,318.23
$ 100,000.00
$ .00
$ 11,205.23
Withdrawal Summary
Amount Withdrawn from Annuity
Withdrawal Charges and Withholding
Withdrawal Amount Received
$.00
$.00
$.00
$ .00
$.00
$ .00
Total Contract Value
$ 111.205.23
$ 111.205.23
.
A21XF47S.N01
&1l'&OO02A21 XF47SA21 XF4\7S00000
00220
~lue Book - Trad~ricing Report - Jeep, Grand Cherokee
. Kelley Blue Book
'iliff THETRumo R~S_~~~~
advertisement
page 1 or L.
~ Send to Printer
2002 Jeep Grand Cherokee Laredo Sport Utility 40
BLUE BOOK TRADE. IN VALUE
Condition
Value
Excellent
$9,225
./ Good
$8,610
(Selected)
Fair
$7,555
Average Consumer Rating (5 Reviews)
Read Reviews
,', ,', " .'
l_?~.?~_7"~_
Review This Vehicle
3.6 out of 5
Vehicle Highlights
Mileage:
Engine:
Transmission:
Drivetrain:
45,000
6-Cyl. 4.0 Liter
Automatic
4WD
Selected Equipment
Standard
Air Conditioning
Power Steering
Power Windows
Power Door Locks
Tilt Wheel
Cruise Control
AM/FM Stereo
Cassette
Single Compact Disc
Dual Front Air Bags
ABS (4-Wheel)
Power Seat
Roof Rack
Privacy Glass
Alloy Wheels
Blue Book Trade-In Value
Trade-in Value is what consumers can expect to receive from a dealer for a trade-in
vehicle assuming an accurate appraisai of condition. This value will likely be less
than the Private Party Value because the reselling dealer incurs the cost of safety
inspections, reconditioning and other costs of doing business.
Vehicle Condition Ratings
Excellent
$9,225
"Excellent" condition means that the vehicle looks new, is in excellent
mechanical condition and needs no reconditioning. This vehicle has never had
--- advertisement -
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http://www.kbb.com/KBB/UsedCars/PricLngReport.aspx?ManufacturerId=24& Yearld=200... 7/8/2007
~"''''U''')' lJLU'" lJUU"- ~ H1"'''' ~H ~ L~""UL5 ~""""1-'UL L .,"'....1-" ,-,HaL'" '-"U....LU"-"'....
~ -0- - -- -
any paint or body work and is free of rust. The vehicle has a clean title history
and will pass a smog and safety inspection. The engine compartment is clean,
with no fluid leaks and is free of any wear or visible defects. The vehicle aiso
has complete and verifiable service records. Less than 5% of all used vehicles
fall into this category.
..t Good (Selected)
eewLi $8,610
"Good" condition means that the vehicle is free of any major defects. This
vehicle has a clean title history, the paint, body and interior have only minor (if
any) blemishes, and there are no major mechanical problems. There should be
little or no rust on this vehicle. The tires match and have substantial tread wear
left. A "good" vehicle will need some reconditioning to be sold at retail. Most
consumer owned vehicles fall into this category.
Fair
L.iUU $7,555
"Fair" condition means that the vehicle has some mechanical or cosmetic
defects and needs servicing but is still in reasonable running condition. This
vehicle has a clean title history, the paint, body and/or interior need work
performed by a professional. The tires may need to be replaced. There may be
some repairable rust da mage.
Poor
u N/A
"Poor" condition means that the vehicle has severe mechanical and/or cosmetic
defects and is in poor running condition. The vehicle may have problems that
cannot be readily fixed such as a damaged frame or a rusted-through body. A
vehicle with a branded title (salvage, flood, etc.) or unsubstantiated mileage is
considered "poor." A vehicle in poor condition may require an independent
appraisal to determine its value. Kelley Blue Book does not attempt to report a
value on a "poor" vehicle because the value of cars in this category varies
greatly.
* Pennsylvania 7/8/2007
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7/8/2007
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