HomeMy WebLinkAbout01-10-08
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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
File Number
INHERITANCE TAX RETURN
RESIDENT DECEDENT 2 1
/P-<u1 00158
Date of Birth
130074624
11042006
07091920
Decedent's Last Name
Suffix
Decedent's First Name
MI
CRAIG
ANTOINETTE
M
(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
~ 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 Return Required
(date of death after 12-12-82)
181 6. Decedent Died Testate 0 7. Decedent Maintained a living Trust 0 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
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 1-1-95) (Attach Sch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
CRAIG A. DIEHL, ESQUIRE
7177637613
C)
Firm Name (If Applicable)
LAW OFFICES OF CRAIG A. DIEHL
REGISTER OF ~_LS US~NL Y
First line of address
C)
3464 TRINDLE ROAD
~.
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Second line of address
C",.)
DATE FILED U";
City or Post Office
State
CAMP HILL
PA
ZIP Code
17011-4436
Correspondent's e-mail address:cdiehl@cadiehl1aw.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.
SIGNAT F PERSON RESPONSIBLE FOR FILING RETURN DATE
~ --v\..! A Steven N. Craig ~-z... '{....o
ADDRESS
60302
Craig A. Diehl, Esquire
~
3464 Trindle Road, Camp Hill, PA 17011-4436
Side 1
L
15056041147
15056041147
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15056042148
REV-1500 EX
Decedent's Name:
CRAIG, ANTOINETTE M
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 .00
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.
16.
17.
18.
19. Tax Due......... ...... ............... --............ ........ ........ .-....... ........ ................ .......... ........ 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L
15056042148
Decedent's Social Security Number
130074624
o .00
5,669.88
76.35
5,746.23
3,918.93
5,908.43
9,827.36
-4,081.13
-4,081.13
0.00
D
15056042148
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REV -1500 EX Page 3
Decedent's Complete Address:
DECEDENT' NAME
Craig, Antoinette M
__ - - __ u___ __ __ __. __ ___ __._
STREET ADDRESS
1700 Market Street
File Number 21 - 06 - 00158
CITY
STATE
iZIP
Camp Hill
PA
17011
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
0.00
Total Credits (A + B + C)
(2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE
(3) 0.00
(4)
(5) 0.00
(5A)
(58) 0.00
Total Interest/Penalty (0 + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is thEOVERPA YMENT
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 theTAX DUE
A. Enter the interest on the tax due.
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
a. retain the use or income of the property transferred;.............................................................................
b. retain the right to designate who shall use the property transferred or its income;................................
c. retain a reversionary interest; or.. ........................... .-....... ................................. .....................................
d. receive the promise for life of either payments, benefits or care?...........................................................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?. .................. ........ ............................... .......................... ....... .......... ........... !
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?.........
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?.................... ........ .... .......... .......... ................................. ............ ..............
No
, 'I
: x:
1~~1
. 'I
XI
Xl
X
:X
I
X.[
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. ~9116 (a) (1.1) (ii)]. The statutedoes 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. 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.
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SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Craig, Antoinette M
FILE NUMBER
21 - 06 - 00158
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE OF
DEATH
458.00
PNC Bank
500 First Avenue
Pittsburgh,PA 15219
Checking Account #5140013535
See PNC Bank correspondence attached hereto as Exhibit E.
2
PNC Bank
500 First Avenue
Pittsburgh, PA 15219
Savings Account # 5130102032
See PNC Bank correspondence attached hereto as Exhibit E.
2,105.04
3
1990 Chrysler New Yorker Landau Sedan 40 - 130,000 miles (poor condition)
400.00
4
2006 IRS Tax Refund
2,632.19
5
OmniCare - Refund
38.06
6
Royalty Commission
36.59
TOTAL (Also enter on Line 5, Recapitulation)
5,669.88
'.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Craig, Antoinette M
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
Steven N. Craig
A
John T. Craig, Jr.
B
JOINTLY OWNED PROPERTY:
ITEM LETTER . DATE
NUMBER FOR JOINT. MADE
TENANT' JOINT
SCHEDULE F
JOINTLY-OWNED PROPERTY
FILE NUMBER
21 - 06 - 00158
ADDRESS
311 South Harvey Avenue
Oak Park, IL 60302
RELATIONSHIP TO DECEDENT
Son
3356 Walnut Street
Camp Hill, PA 17011
Son
Include-name ~~~~~i~n~~t~FoA~R!bEa~I~ccount number D~TE OF DEATH % 0\
or similar identifying number. Attach deed for jointly-held real VALUE OF ASSET I~TEEC~~TI
~~~. I
04/09/199i -VVa~hovia Bank NA 229.06 33.3% - r
P.O. Box 40028 i
Roanoke, VA 24022-7313 :
Checking Account # 1014165543866
Balance on account at date of death
See Wachovia Bank, NA correspondence
attached hereto as Exhibit F.
TOTAL (Also enter on line 6, Recapitulation)
DATE OF DEATH
VALUE OF
DECEDENT'S INTEREST
76.35
76.35
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Craig, Antoinette M
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER FUNERAL EXPENSES:
A. Myers Funeral Home - Balance due on pre-paid funeral
DESCRIPTION
2 Kirlens - Thank you cards for funeral
3 Holiday Inn - Funeral breakfast
B. ADMINISTRATIVE COSTS:
1.
Personal Representative's Commissions
Steven N. Craig
Social Security Number(s) ! EIN Number of Personal Representative(s):
208-38-5872
Street Address 311 South Harvey Avenue
City Oak Park State IL
Zip 60302
2.
Year(s) Commission paid 2007
Attorney's Fees Law Offices of Craig A. Diehl -- Craig A. Diehl,
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
FILE NUMBER
21 - 06 - 00158
AMOUNT
4.
Street Address
City
Relationship of Claimant to Decedent
Probate Fees Cumberland County Register of Wills
Zip
State
5.
Accountant's Fees Marilyn Broers - 2006 Tax Return
6. Tax Return Preparer's Fees
7. Other Administrative Costs
The Cumberland Law Journal - Estate advertisement
TOTAL (Also enter on line 9, Recapitulation)
115.00
9.50
154.20
283.50
1,250.00
100.00
85.00
75.00
3,918.93
~..."..
~
Schedule H
Funeral Expenses &
Ach1inis1rative Costs continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Craig, Antoinette M
FILE NUMBER
21 - 06 - 001 58
2
The Sentinel - Estate Advertisement
151.55
3
Law Offices of Craig A. Diehl - Certified mail reimbursement for DPW correspondence
4.64
4
Steven N. Craig - Reimbursement to Executor of travel expenses to perform Executor
duties
1,690.54
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 Craig, Antoinette M
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
Commonwealth of Pennsylvania - Department of Public Welfare
2 Manor Care - Nursing Home
3 Heartland Pharmacy - Pharmacy Bill
FILE NUMBER
21 - 06 - 00158
TOTAL (Also enter on line 10, Recapitulation)
AMOUNT
5,030.61
829.00
48.82
5,908.43
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OF
ANTOINETTE M. CRAIG
I, ANTOINETTE M. CRAIG, of Camp Hill Borough, Cumberland
County, Pennsylvania, being of sound and disposing mind, memory and
understanding, do make, publish and declare this to be my Last will
and Testament, hereby revoking and making void all previous Wills
and Codicils heretofore made by me.
FIRST
The expenses of my last illness and funeral shall be paid from
the property of my estate.
SECOND
I glve, devise and bequeath the restf residue and remainder of
my estate together with all insurance proceeds thereon of
whatsoever nature and wheresoever situate in equal shares to my
children, JOHN T. CRAIG, JR. and STEVEN N. CRAIG, who survive me by
thirty (30) days, per stirpes. It is further my desire that my co-
personal representatives, after consultation with any heir or heirs
of mine who survive mef and in their own discretionf choose such
articles from my tangible personal property (exclusive of cash,
stock certificates, bonds, and all other tangible evidences of
intangible personal property) as they believe will be useful to
PAGE 1 OF 5
LAST WILL AND TESTAMENT OF ANTOINETTE M. CRAIG
such heir or heirs or desirable for nlm or her or them to have,
ei ther from a sentimental point of view or otherwise, and to
deliver such articles to such heir or heirs or among such heirs in
equal or unequal shares as determined by the further exercise of
their discretion, provided no other heir objects to the
distribution. All tangible personal property not so distributed is
to be sold, either publicly or privately, by my co-personal
representatives, adding the proceeds of such sale or sales to my
residuary estate and to be disposed of in equal shares among my
survi ving heirs after payment of my estate debts, taking into
account the tangible personal property otherwise provided to them.
THIRD
I grant my co-personal representatives the following powers in
addition to and not in limitation of such powers as my co-personal
representatives shall hold by law:
(a) To retain all property received including the stock of
any corporate fiduciary acting hereunder, provided such property
remains productive.
(b) To join in any corporation, partnershipt recapitaliza-
tion, merger, reorganization or voting trust plan; to delegate
authority with respect thereto; to deposit investments under
agreements and pay assessments; and generally to exercise all
rights of investors, including but not limited to, the voting of
shares.
PAGE 2 OF 5
LAST WILL AND TESTAMENT OF ANTOINETTE M. CRAIG
(c) ~o ITlarlage, operate, repair, lmprove, morcgage or lease on
any terms any real estate held or owned by my estate.
(d) To operate any business that I may own at my death.
(e) To invest any funds of my estate in any stocks, bonds,
notes or other securities or property, real or personal, without
regard to the principle of diversification or any other statute or
general rule of law in their absolute discretion, it being my
intention to give my co-personal representatives the broadest
investment powers possible, providing such investments do not
unnecessarily prevent the prompt settlement of my estate.
(f) To sell or otherwise dispose of any property, real or
personal, tangible or intangible, at any time forming a part of my
estate in any manner and on such terms and conditions as my co-
personal
representatives
shall
see
fit
In their absolute
discretion.
(g) To borrow money for the payment of taxes or for any other
proper purposes in the administration of my estate, and to mortgage
or pledge estate assets as security.
(h) To compromise claims without court approval including,
but not limited to, any controversies with the United States of
America or the Commonwealth of Pennsylvania concerning estate and
inheritance taxes on any interests that may pass under this my Last
~ill and Testament.
(i) To distribute in cash or in kind upon any division or
listribution of my estate.
PAGE 3 OF 5
LAST WILL AND TESTAMENT OF ANTOINETTE M. CRAIG
(j) To under~ake any and all aces deemed necessary and proper
by my co-personal representatives for the proper, advantageous and
prompt management of the settlement of my estate.
(k) In general, to exercise all powers in the management of
my estate which any individual could exercise 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 Last Will and Testament.
FOURTH
No interest of any beneficiary of my estate, either in income
or in principal, shall be subject to anticipation or pledge,
assignment, sale or transfer In any manner, nor shall any
beneficiary have the power in any manner to charge or encumber his
or her interest ei ther in income or principal, nor shall the
interest of any beneficiary be liable or subj ect in any manner
while in the possession of my co-personal representatives for the
liability of such beneficiary.
FIFTH
I nominate, constitute and appoint my children, JOHN T. CRAIG,
JR. and STEVEN N. CRAIG, as co-personal representatives of this my
Last Will and Testament. I direct that my co-personal
representatives shall not be required to give or post bond for the
PAGE 4 OF 5
LAST WILL AND TESTAMENT OF ANTOINETTE M. CRAIG
faitllful performance of cheir ducies In ~his or any other
jurisdiction.
IN WITNESS WHEREOF, I hereunto set my hand to this my Last
Will and Testament this "/>/',~;Jl:, day of
.~,.t -(~:~~, ./~-' i- -'-
, 2001.
WITNESS:
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ANTOINETTE M. CRAIG vI
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PAGE 5 OF 5
LAST WILL AND TESTAMENT OF ANTOINETTE M. CRAIG
ACKNOWLEDGEMENT
COMMONWEALTH OF PENNSYLVANIA
55.
COUNTY OF CUMBERLAND
I, ANTOINETTE M. CRAIG, the Testatrix 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
the instrument as my Last will and Testament; that I signed it
willingly, and that I signed it as my free and voluntary act for
the purposes therein expressed.
.~(; ~i' T: ~l ~:-,~...~. -~(:_-';;~2~_
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ANTOINETTE M. CRAIG c>r
Sworn or affirmed and acknowledged before me by ANTOINETTE M.
t. ,;/,'-\: / i
CRAIG, the Testatrix, this I It '-- day of C../C1-t l<C:.2..i..J,-~
2001.
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NOTARY PUBLIC
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I NOTARI!\l SE?\L I
I HELEN E. R.ASMUSSEN, Nowxy Public
Camp HlI! BorouGrl, Cumbeiland County!
I My CommiSSIon Expires }\UC;. 2. 2GOJ t
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LAST WILL AND TESTAMENT OF ANTOINETTE M. CRAIG
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
SSe
COUNTY OF CUMBERLAND
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the witnesses whose names are attached to the foregoing document,
being duly qualified according to law, do depose and say that we
were present and saw Testatrix sign and execute the instrument as
her Last will and Testament; that she signed willingly and that she
executed it as her free and voluntary act for the purposes therein
expressed; that each subscribing witness in the hearing and sight
of the Testatrix signed the Last will and Testament as witnessed
and that to the best of our knowledge the Testatrix was at the time
18 or more years or age, of sound mind and under no constraint or
undue influence.
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Sworn or affirmed and subscribed before me by
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and .S':C C() ;\.0", ~.~ t'
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this
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of
, 2001.
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NOTARY--PUBLI C
NOTAflll>,L SEAL I
HELEN E. PJ\SMUSSEN, NGt21Y Public I
C::l!';lire H'III Por(il inl-; Cumhr>rb,''-: [""II )t, !
_I~.~ . ( 't-J ~ ,..utyfi: I.l"... It....u (1..0\ vvt.du/l
My Commission Expires !\ug, 2. 2003- !
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LAW OFFICES OF CRAIG A. DIEHL
3464 TRINDLE ROAD
CAMP HILL, PA 17011-4436
To:
Glenda Farmer Strausbaugh,
Register of Wills
One Courthouse Square
Carlisele, PA 17013-3387
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