HomeMy WebLinkAbout10-23-07
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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
.713
Date of Birth
082206443
07202007
06281926
Decedent's Last Name
Suffix
Decedent's First Name
KENNEDY
THERESA
MI
A
(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
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 Retum Required
(date of death after 12-12-82)
181 6. Decedent Died Testate 0 7. Decedent Maintained a Livin9 Trust 0 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy ofTrust)
0 9. Litigation Proceeds Received 0 10 Spousal Poverty Credit ~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
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Firm Name (If Applicable)
BECKLEY & MADDEN
REGISTER OF WILLS US~ ONLY
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First line of address
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212 NORTH THIRD STREET
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Second line of address
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HARRISBURG,
State
PA
ZIP Code
17101
DA TE FILED -.J
City or Post Office
Correspondent's e-mail address:becks@pa.net
Under penalties of pe~ury, 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 PERSON RESPONSIBLE FOR FILING RFI;URN DATE
, R '. I ! 0 - 15' - r:Jl7.
406 Pocahontas Drive, Ruther Glen, VA 22546
SI~E OF PR PARER OTHER THAN REPRESENTATIVE
Thomas S Beckley
DATE
ADDRESS
212 North Third Street, Harrisburg" PA 17101
Side 1
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15056041147
15056041147
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15056042148
REV-1500 EX
Decedent's Name:
KENNEDY, THERESA ANNE
082206443
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 (Schedu/e 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 (tota/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.
97,455.35
16.
17.
18.
19. Tax Due.................................................................. .......................................... ...... .1'9.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
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Side 2
15056042148
Decedent's Social Security Number
52,377.14
63,968.50
116,345.64
18,123.17
767.12
18,890.29
97,455.35
97,455.35
4,385.49
4,385.49
D
15056042148
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REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21 - 07 - 22713
Kennedy, Theresa Anne
STREET ADDRESS
213 North 20th Street
CITY
STATE
ZIP
lemoyne
PA
17043
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
4,385.49
3,500.00
184.21
3. InteresUPenalty if applicable
D. Interest
E. Penalty
Total Credits (A + B + C)
(2)
3,684.21
TotallnteresUPenalty (D + 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 + 5A. This is the BALANCE DUE.
(3) 0.00
(4)
(5) 701.28
(5A)
(5B) 701.28
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "Xli IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;.................................................................................0 [!]
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?..................................... ............................................................................. 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. ~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. ~9116 (a) (1.1) (ii)]. The statute does not exemotl 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 (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 oftransfers 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.
.
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SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIOENT OECEOENT
ESTATE OF Kennedy, Theresa Anne
FILE NUMBER
21-07-22713
Include the proceeds of litigation and the date the proceeds were received by the estat9\1I property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM DESCRIPTION VALUE AT DATE 0
NUMBER DEATH
1 USAA Money Market Account 12,790.96
2 Refund - Mutual of Omaha insurance premium 61.00
3 Refund - Essex House Deposit and unused rent 2,594.03
4 USAA Subscriber Savings Account 2,543.64
5 Allianz investment account 15,531.45
6 Manorcare - Refund 3,324.61
7 Allianz Account 15,531.45
TOTAL (Also enter on Line 5, Recapitulation) 52,377.14
F
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SCHEDULE F
JOINTLY-OWNED PROPERTY
COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Kennedy, Theresa Anne
I FILE NUMBER
21 - 07 - 22713
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME
Dennis P. Kennedy
ADDRESS
406 Pocahontas Drive
Ruther Glen, VA 22546
RELATIONSHIP TO DECEDENT
Son
A
JOINTLY OWNED PROPERTY:
ITEM LETTER DATE ~~SCRIPTJO~ ~F PROJjt=RTY DATE OF DEATH %OF DATE OF DEATH
FOR JOINT MADE Include name 0 Inanclallns ItU Ion an Dank account number DECD'S VALUE OF
NUMBER TENANT JOINT or similar identifying number. Attach deed for jointly-held real VALUE OF ASSET INTEREin DECEDENT'S INTEREST
estate.
1 A July, 2003 Pennsylvania State Employees 127,936.99 50% 63,968.50
Credit Union - checking account
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TOTAL (Also enter on line 6, Recapitulation) 63,968.50
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SCHEDU.E H
fU\ERAL.EXPENSES &
ACNINS1RA1lVE COS1S
COMMONWEALTH OF PENNSYL VANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Kennedy, Theresa Anne
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
FILE NUMBER
21-07-22713
A.
1
FUNERAL EXPENSES:
Myers-Harner Funeral Home
1903 Market Street, Camp Hill, PA 17011
Funeral Luncheon
DESCRIPTION
AMOUNT
11,496.00
2
120.00
3 Funeral clothes for Ms. Kennedy
204.17
B.
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City
I
"
State Zip
2.
Year(s) Commission paid
I Attorney's Fees Beckley & Madden
5,750.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
Probate Fees Cumberland County Register of Wills
State
Zip
4.
136.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1
Cumberland County Law Journal
75.00
TOTAL (Also enter on line 9, Recapitulation)
18,123.17
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.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Kennedy, Theresa Anne
The Patriot News
2
3
Xeroxing
4
Postage
5
Fax costs
SchecUe H
Fu1emI Expenses &
AdninistraIi\Ie Costs continued
FILE NUMBER
21-07-22713
297.00
20.00
10.00
15.00
Page 2 of Schedule H
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SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Kennedy, Theresa Anne
FILE NUMBER
21-07-22713
Include unreimbursed medical expenses.
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ITEM DESCRIPTION AMOUNT
NUMBER
m
1 Highmark Retirement (return of August check) 109.08
2 State Employees' Retirement System (return of partial July and August payment) 658.04
TOTAL (Also enter on Line 10, Recapitulation) 767.12
REV-1513 EX. (9-00)
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SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Kennedy, Theresa Anne
I FILE NUMBER
21-07-22713
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF EST A T
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERTY Do Not List Trustee(sl
I. TAXABLE DISTRIBUTIONS[include outright sp,ousal
aistributions, and ransfers
under Sec. 9116 (a) (1.2)]
1 Dennis P. Kennedy Son Entire Estate
406 Pocahontas Drive
Ruther Glen, VA 22546
!
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E
I Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
II NON-TAXABLE DISTRIBUTIONS:
. IA. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS
NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHE T
0,00
(
LAST WILL AND TESTAMENT
OF
THERESA ANNE KENNEDY
I, THERESA ANNE KENNEDY, a resident of Cumberland County, Pennsylvania, being
of sound and disposing mind and memory, do make, publish and declare this to be my Last Will
and Testament, hereby revoking all Wills and Codicils by me at any time made.
ITEM I: TAXES. I direct that all inheritance and estate taxes becoming due by reason
of my death, whether such taxes may be payable by my Estate or by any recipient of any prop-
erty, shall be paid by my Executor out of the property passing under this Will, which is not spe-
cifically bequeathed or devised, as an expense and cost of administration of my Estate. My Ex-
ecutor shall have no duty or obligation to obtain reimbursement for any such tax paid by my Ex-
ecutor, even though on proceeds of insurance or other property not passing under this Will.
ITEM II: POWERS OF APPOINTMENT. I hereby exercise all powers of appoint-
ment which I may have at the time of my death in favor of my Executor, and all property subject
to all such powers of appointment shall be included in my Estate.
ITEM III. PERSONAL POSSESSIONS. I hereby give and bequeath all of my house-
hold furniture and furnishings, automobiles, books, pictures, jewelry, china, linen, silverware,
wearing apparel and all other articles of household or personal use and adornment to my son,
DENNIS P. KENNEDY if he survives me, or, if he does not, then my possessions and property
not otherwise disposed of shall be sold and the proceeds distributed in accordance with my re-
sidual estate.
Page 1 of 4 Pages
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1
ITEM IV: RESIDUAL ESTATE. I give, devise and bequeath all of the rest, residue
and remainder of my property, real, personal and mixed, to my son, DENNIS P. KENNEDY, if
he survives me, or, if he does not, to such living issue as he may then have. If I am not survived
by Dennis or any issue of Dennis, my residual estate shall be given to THE ROMAN CA THO-
LIe DIOCESE OF HARRISBURG, PENNSYLVANIA, for use in the schools operated by it.
ITEM V: EXECUTOR'S POWERS. In the settlement of my Estate, my Executor
shall possess, anlong others, the following powers:
(a) To sell, either at public or private sale and upon such terms and conditions
as my Executor may deem advantageous to my Estate, any or all real or
personal estate or interest therein, whether owned by me separately or in
conjunction with other persons or acquired after my death by my Executor
and to consummate said sale or sales by sufficient deeds or other instru-
ments to the purchaser or purchasers, conveying a fee simple title, free and
clear of all trust and without liability of the purchaser or purchasers to see
to the application of the purchase money or to make inquiry into the valid-
ity of said sale or sales; also, to make, execute, acknowledge and deliver
any and all deeds, assignments, options or other writings which may be
necessary or desirable in carrying out any of the powers conferred upon
my Executor in this paragraph or elsewhere in my Will.
(b) To pay all costs, taxes, expenses and charges in connection with the ad-
ministration of my Estate.
(c) To distribute my Estate in kind or in money. In the event assets are dis-
tributed in kind, such assets shall be distributed at their value(s) on the
Page 2 of 4 Pages
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respective date(s) of their distribution.
(d) To do all other acts in the judgment of my Executor necessary or desirable
for the proper and advantageous management, investment and distribution
of my Estate.
ITEM VI: GUARDIANSHIP OF ASSETS. If at any time any minor child shall be
entitled to receive any assets hereunder, FULTON BANK, having offices in and around
Harrisburg, Pennsylvania, shall act as Guardian of the assets payable to such child. Said
Guardian may receive and administer all assets authorized by law and shall have full authority to
use such assets, both principal and income, in any manner said Guardian shall deem advisable
for the best interests of such child, including college, university, post-graduate or other
education, without securing court order. Said Guardian shall have all the rights and privileges as
to the Guardianship(s) and the assets thereof as are herein granted to my Executor as to my
Estate and the assets therein.
ITEM VII: SIMULTANEOUS DEATH. Any person who shall have died at the same
time as me or in a common disaster with me or under such circumstances that it is difficult or
impossible to determine who died first, shall be deemed to have predeceased me.
ITEM VIII: EXECUTOR. I hereby nominate, constitute and appoint my son, DENNIS
P. KENNEDY to be my Executor. In the event of the death, disqualification, resignation, refusal
or inability of my son, Dennis P. Kennedy to serve as my Executor, I appoint FULTON BANK,
having offices in and around Harrisburg, Pennsylvania, to be my Executor. My Executor,
Trustee and Guardian specifically are relieved from the duty or obligation of filing arty bond or
other security.
Page 3 of 4 Pages
'TAck
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ITEM IX. BURIAL. It is my wish to be buried at the Indiantown Gap National
Cemetery in and around Lebanon, Pennsylvania, in a common grave. My headstone is to show
my military rank and status. My casket flags are to be donated to the Indiantown Gap National
Cemetery. Pre-arrangements have been made with the Neill Funeral Home in Camp Hill,
Pennylvania. In the event of nonrecovery of my remains, a headstone is to be placed in the
section of the cemetery reserved for such.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my last Will
and Testament, consisting of this and the preceding three (3) pages, at the end of each page of
~'
which I have also set my initials for greater security and better identification this ? ~ day of
October, 2005.
Page 4 of 4 Pages
~ ~ ~SEAL)
Theresa Allne Kelmedy .
We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published
and declared by the above-named Testatrix, as and for her Last Will and Testament, in the pres-
ence of us who, at her request and in her presence and in the presence of each other, have here-
unto set our hands and seals the day and year above written, and we certify that at the time of the
execution thereof, the said Testatrix was of sound and disposing mind and memory.
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~~(SEAL)
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Residing at Lf&tJ jV. zS/ ~ 9-
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Residing at '].:s., 'Iv ~fl Sf7.p~-f
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AFFIDAVIT
COMMONWEAL TH OF PENNSYLVANIA
ss:
COUNTY OF DAUPHIN
We, the undersigned Testatrix and Witnesses, respectively, whose names are signed to
the attached or foregoing instrument, being duly qualified according to law, do depose and de-
clare to the undersigned authority that:
1. The Testatrix signed and executed the instrument as the Testatrix's Last Will and
Testament.
2. The Testatrix signed and executed the Will willingly as the Testatrix's free and
voluntary act for the purposes therein expressed.
3. Each of the Witnesses, in the presence and hearing of the Testatrix, signed the
Will as a witness.
4. To the best of the knowledge of each of the undersigned, the Testatrix was at the
time 18 years of age or older, of sound mind and under n constraint or undue influence.
~a_ ~ -\vM./WJ'1
("Testatrix") C
("Witness")
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Sworn or affirmed and subscribed to before me by the above-named Testatrix and Wit-
nesses, this .5'+f1J day of October, 2005.
NOTARIAL SEAL
GERALDINE J. SCRBACIC. Notary Public
City of Harrisburg, Dauphin County
My Commission Expires Nov. 20, 2006
~~~~~,
.' Notary R blk
(SEAL)
BECKLEY & MADDEN
ATTORNEYS AT LAw
CRANBERRy CoURT
212 NORTH THIRD STREET
POST OBTIOE BOX 11991'
PHONE. (717)233-7691
FAX. (717)233-3740
E-KAlLI becldey@pa.net
HARRISBURG, PENNSYLVANIA 17108.1998
JI'JLE NO.
49340
October 22, 2007
Glenda Famer-Strasbaugh, Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, P A 17013
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RE: Estate of Theresa Anne Kennedy, deceased
No. 21-2007-00713
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Dear Register Strasbaugh:
Enclosed herewith you will find the following:
1. Two originals and one copy of an Inheritance Tax Return;
2. A check in the amount of $701.28 for the remaining inheritances taxes owed;
3. A check in the amount of$15.00 for your filing fee.
Please file the original returns and return a time-stamped copy to our office in the
enclosed envelope. Thank you for your assistance, and if you need anything further,
please do not hesitate to call me.
Very truly yours,
BECKLEY & MADDEN
~~
~~.
Thomas S. Beckley
Enclosure
Cc: Dennis P. Kennedy
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