HomeMy WebLinkAbout10-17-07
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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
County Code Year
File Number
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Od-\.Q\)
Date of Birth
174208188
o 3 0 7 2 0 0 7
021 7 1 930
Decedent's Last Name
Suffix
Decedent's First Name
MI
R I E R
S A R A
J
(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
IXI 1. Original Return
o 4. Limited Estate
00
o
o 2. Supplemental Return
o 4a. Future Interest Compromise (date of
death after 12-12-82)
o 7. Decedent Maintained a Living Trust 1
(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
o
o
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
6. Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received
8. Total Number of Safe Deposit Boxes
CHARLESEPETRI E
Firm Name (If Applicable)
717561
193 9
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REGISTER OF ~SUSE CiNj!yu
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3528BR
S BAN S T R E E T
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First line of address
Second line of address
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City or Post Office
State
ZIP Code
DATE FILED
a
H A R R I S BUR G
P A
1 7 1 1 1
2007
ADDRESS
47 VICTORIA WAY
SI~E~N REPRESENTATIVE
ADDRESS
3528 BRISBAN STREET
CAMP HILL
PA 17011
DA~
ItY/7 2007
PA 17111
HARRISBURG
PLEASE USE ORIGINAL FORM ONLY
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15056041125
15056041125
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Side 1
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15056042126
REV-1500 EX
Decedent's Social Security Number
Decedenl'sName: SARA J. RIER
RECAPITULATION
174208188
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. 4 1 6 6 0 0
. . . . . . .
6. Jointly Owned Property (Schedule F) o Separate Billing Requested . . . . . . . 6. 1 7 3 5 6 0 0
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) 0 Separate Billing Requested . . . . . . . 7.
9. Funeral Expenses & Administrative Costs (Schedule H)
................ 9.
2152200
1310500
8. Total Gross Assets (total Lines 1-7)
........................... 8.
10. Debts of Decedent, Mortgage liabilities, & Liens (Schedule I)
. . . . 10.
1
o 2 5
o 0
11. Total Deductions (total Lines 9 & 10)
. . . . 11.
1413000
12. Net Value of Estate (line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Charitable and Govemmental Bequests/See 9113 Trusts for which
an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . 13.
739200
14. Net Value Subject to Tax (Line 12 minus Line 13) .................. 1~ 7 3 9 2 0 0
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
at lineal rate X .045 7 3 9 2 0 0 16. 3 3 2 6 4
17. Amount of Line 14 taxable 0
at sibling rate X .12 0 0 17. 0 0 0
18. Amount of Line 14 taxable 0 0 0
at collateral rate X .15 18. 0 0 0
19. Tax Due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 3 3 2 6 4
.................. .
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
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Side 2
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15056042126
15056042126
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REV-1500 EX Page 3
Decedent's Complete Address:
DECEDENrs NAME
SARA J. RIER
_._-~---- ---~--
STREET ADDRESS
47 VICTORIA WAY
File Number
I STATE
I PA
---,----------------------------
, ZIP
117011
CITY
CAMP HILL
Tax Payments and Credits:
1. Tax Due {Page 2 Une 19) (1)
2. CreditslPayments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
332.64
Total Credits ( A + B + C) (2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
5. If Line 1 + Line 3 is greater than Une 2, enter the difference. This is the TAX DUE. (5)
0.00
0.00
332.64
Total Interest/Penalty ( 0 + E) (3)
4. If Line 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. (4)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(5A)
(5B)
A. Enter the interest on the tax due.
332.64
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
~: :::~ :~:;::~::;~; S~~~I.~~~.t.~~.~~~~~~.~~~.~~.f~~.~~~~.~~~:~......::::::::::::::::::::::::::::::: B ~
d. receive the promise for life of either payments, benefits or care? ....................................................... 0 00
2. If death occurred after December 12,1982, did decedent transfer property within one year of death
without receiving adequate consideration? ....................................................................................... 0 00
3. Did decedent own an "in trust for' or payable upon death bank account or security at his or her death? ......... 0 00
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)).
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. ~116 (a) (1.1) (ji)). The statute does not exempt 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. ~9116(aX1.2)).
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)).
REV-1508 EX '+- (6-98)
.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SARA J. RIER
FilE NUMBER
Include the proceeds of litigation and the date the proceeds were recelved by the estate.
All property jolntly-owned with right of SuMvOl$hlp must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
3,666.00
1998 LEXUS ES
NADA VALUE $7,000.00 LESS LIEN PAYOFF OF 3,334.00
2.
MISCELLANEOUS PERSONAL PROPERTY
500.00
TOT At (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
4 166.00
REV-1509 EX + (6-98)
.
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
SARA J. RIER
FilE NUMBER
If an asset was made joint within one year of the decedent's date of death. it must be reported on Schedule G.
SURVMNG JOINT TENANT(S) NAME
ADDRESS
RELATIONSHIP TO DECEDENT
A. LEONARD C. RIER, JR.
47 VICTORIA WAY
CAMP HILL, PA 17011
SON
B
c
JOINTL Y-OWNED PROPERTY:
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 DECEDENrSINTEREST
1. A. 01/05 BELCO ANNUITY 15,000.00 50. 7,500.00
2. A 01/05 CHECKING ACCOUNT AT CITIZENS BANK 8,283.00 50. 4,141.50
3. A 01/05 DEBIT ACCOUNT AT CITIZENS BANK 4,494.00 50. 2,247.00
4. A 01/05 CERTIFICATES OF DEPOSIT AT CITIZENS BANK 2,098.00 50. 1,049.00
5. A 01/05 ACCOUNT AT POSTMARK FEDERAL CREDIT UNION 4,837.00 50. 2,418.50
TOTAL (Also enter on line 6, Recapitulation) $ 17356.00
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+ (12-99)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SARA J. RIER
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. 10,135.00
2. HEADSTONE 2,074.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Pet'SOI1lll Representative (8)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
Ci1y State Zip
Year(s) Commission Paid:
2. Attorney Fees 750.00
3. Family Exemption: (If decedeofs address is not the same as c1aimanfs, attach explanation)
Claimant
Street Address
Ci1y State Zip
Relationship of Claimant to Decedent
4. Probate Fees 75.00
5. Accountanfs Fees
6. Tax Return Preparel's Fees 71.00
7.
TOTAL (Also enter on line 9, Recapitulation) S 13105.00
(If more space Is needed, insert additional sheets of the same Size)
REV-1512 EX + (12-03)
*'
SCHEDULE'
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SARA J. RIER
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unrelmbursed medical expenses.
FILE NUMBER
ITEM
NUMBER DESCRIPTION
1. BEVERLY MANOR
VALUE AT DATE
OF DEATH
174.00
2. MEDICAL EXPENSES
375.00
3. STORAGE
450.00
4. IRS
26.00
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheels of the same size)
1 025.00
""'."""".
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATEOF
SARA J. RIER
SCHEDULE J
BENEFICIARIES
FILE NUMBER
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
1. TAXABLE DISTRIBUTIONS flllClude outrr;!ht ~ distributiOns. and transfers under
Sec. 9116 (a}(1. )J
1. LEONARD C. RIER. JR. Lineal 7,392.00
47 VICTORIA WAY
CAMP HILL, PA 17011
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-15OQ COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARlT ABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
..
(If more space IS needed, Insert addittonal sheets of the same size)
W:ILL
of
Sara Jane Rier
I, Sara Jane Rier, presently of Camp Hill,
Pennsylvania, hereby declare this to be my Will and revoke
all prior wills and codicils by me.
1. I bequeath, devise, and appoint all my property,
of whatever nature and wherever situated, including property
over which I hold a power of appointment, to my spouse.
2. If any legatee or devisee under this will shall
die within thirty (30) days after my death, he or she shall
be deemed to have predeceased me for all purposes under
this Will.
3. I grant to the fiduciaries named herein and their
successor or successors, the following powers in addition
to and not in limitation of such powers as they may hold
by law:
(a) To invest any funds of my estate in any
stocks, bonds, notes or other securities or property,
real or personal, notwithstanding by statute or general
rules of law, it being my intention to give them the
broadest investment powers possible.
(b) To sell or otherwise dispose of any property,
real or personal, at any time forming a part of my Estate,
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for cash or upon credit in such manner and on such terms
and conditions as they may deem best, and no persons
dealing with them shall be bound to see the application
of any moneys paid.
(c) To manage, operate, repair, improve, mortgage
or lease for any term any real estate at any time held or
owned by my Estate.
(d) To borrow money for the payment of taxes or
for any other proper purposes in the administration of my
Estate.
(e) To distribute in cash or in kind, upon any
division or distribution of my Estate.
(f) In general, to exercise all powers in the
management of similar property owned in his own right,
upon such terms and conditions as to them may seem best,
and to execute and deliver all instruments and to do
all acts which they deem necessary or proper to carry
out the purposes of this my will.
4. I direct that all estate, inheritance and succes-
sions taxes that may be assessed in consequence of my
death, of whatsoever nature and by whatever jurisdiction
imposed, shall be paid out of the principal of my general
Estate to the same effect as if said taxes were expenses
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of administration; and all property includible in my
taxable estate whether or not passing under this Will
shall be free and clear thereof.
5. I direct that all bequests, legacies and devises
and all shares and interests in my Estate shall not be
subject to attachment, levy, execution or sequestration
for any debt, contract, obligation or liability of any
legatee, beneficiary or devisee.
6. I appoint as executor of my Estate, my spouse,
Leonard Conrad Rier, Sr. If my spouse, Leonard Conrad Rier,
Sr., is not able or willing to serve, I appoint my son,
Leonard Conrad Rier, Jr., Harrisburg, pennsylvania, as
executor of this my last Will. If Leonard Conrad Rier, Jr.
predeceases me, then my daughter, Vannell Rier shall be my
executrix. No individual fiduciary named herein shall be
required to furnish bond or other security for the proper
performance of his duties hereunder. The executor shall
be entitled to reimbursement for reasonable expenses incurred
in said service. If a person other than my spouse, Leonard
Conrad Rier, Sr., or my son, Leonard Conrad Rier, Jr.,
Harrisburg, PA, is executor, said person shall, inter alia,
prepare and give to all the persons set forth in Paragraph 7
of this Will an inventory of the Estate, within thirty (30)
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days of my death. If my spouse, Leonard Conrad Rier, Sr.,
is executor, or my son, Leonard Conrad Rier, Jr., is executor
no inventory or other reporting shall be required to anyone
unless required by law.
7. If my spouse, Leonard Conrad Rier, Sr., shall
predecease me, then I give bequeath and direct that my
estate, including but not limited to any real estate, monies,
stocks, bonds, notes, savings accounts, checking accounts,
precious coins and metals, certificates of deposit, clothing,
jewelry, or other items not otherwise specifically disposed
of pursuant to the terms of this will shall be distributed to
my son, Leonard Conrad Rier, Jr. If my spouse, Leonard
Conrad Rier, Sr., and my son, Leonard Conrad Rier, Jr., have
both predeceased me, then I give bequeath and direct that the
remainder of my estate including but not limited to any real
estate, monies, stocks, bonds, notes, savings accounts,
checking accounts, precious coins and metals, certificates of
deposit, clothing, jewelry, or other items not otherwise
disposed of pursuant to the terms of this Will shall be
distributed in four equal portions to Vannell Rier, Brian
Rier, Timothy Rier and Leonard Conrad Rier, Jr.'s children;
and if Vannell Rier, Brian Rier or Timothy Rier predecease me
then their respective children shall receive their parents'
respective share.
4
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It is my wishes that this Will be implemented as
written, with no interference or changes by anyone.
IN WITNESS WHEREOF, I, Sara Jane Rier, herewith set
my hand and seal to this my last Will, typewritten on
seven (7) sheets of paper including the attestation clause
and signatures of witnesses, upon each one of which I have
also written my name, this 07~- day of February 1988.
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(SEAL)
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AFFIDAVIT
COW~ONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
We -'1;/:(0 ~~ ~:/~(:~rt.{y
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and ,:+-- ~~ ' <:7:1\-'
signed to the at~9hed or fdre-
the witnesses whose names are
going instrument, being duly qualified according to law, do
depose and say that we were present and saw testator sign
and execute the instrument as her last Will; that she signed
willingly and that she executed it as her 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
witnesses; and that to the best of our knowledge the testator
was at that time eighteen (18) or more years of age, of
sound mind and under no constraint or undue influence.
Sworn or affirmed
by #iff/II p-.Ji ClJ 1\.' d.s"
witnesses, this .,,~.].tk.day of
to and subscribed to before me
c~il r-., /~, .
and ,~:J" . r-~ . ....><:.~ . y~"
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February 1988.' \ .,'
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( SEAL)
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