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Home My WebLink About02-04-08 (2) ~. , BNY MELLON WEALTH MANAGEMENT February 1, 2008 Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle PA 17013 r-.) C) -;-, ) ~I; , ,.1 ./ ,::'J I ~:,.. -, - .. N .....0 RE: Estate of Barbara F Reily DOD 5-3-07 File No. 21-07-0457 Ladies and Gentlemen: Enclosed please find 2 copies of the Pennsylvania Inheritance Tax Return, 1 copy of the Federal Estate Tax Return and our checks in the amount of $12,773.32 and $15.00 for the inheritance tax due and your filing fee (respectively). Please acknowledge receipt on the enclosed copy of this letter and return to me in the envelope provided. Sincerely, f~JlL4e Robert G Chase Assistant Vice President (215)553-1047 cc: Louise R and Lewis S Kunkel Scott S Small, First Vice President 1735 Market Street, PO Box 7899, Room 193-0205, Philadelphia, PA 19101-7899 ~ U) P O'l 0 O'l ~ <Xl t- ~ ;T ~ 0 P U1 ..... 0 ..D O'l U~C") ..... ;T Z.et: ~~H~8 00-4 ;T .... ~ .....:IE-4Pr--. U1 .... .... HZ 0'''''''' U.l..d ~5U) <0 ~.e- ..D C1l p...U~< ~'"C ~~ O~~P-< ru 0.... 0 A~~ ~~O 0 ~~~~ 0 U.l C1l Z ~ U)~~U) ..... ..., H~PH 0 O~ ii5~8~ ru ~ C1l ~U.......cJ ru Z~ 0 <( <<l ~::;S U.l'" 0 ;r:"" f-<~ Eo< -~.., ~.- I -- , r I ,a: a... .00 a: 0 ......N...... CJ:I:O .z (c~a;~6 c;,C_uJ- E . ~ cca: ::J ..J uJ ..... LL. :I: a... 00 ~~ r"-~ .N r"- In ~g ; ~ ; ~\ . ",,,-,..J q~~ ~fi ~~ , .. ~ h M .'r', ;~hUt:O 0: ; c.GiSTHi Of ' " r--B I. , I C. -Ii Ptl '. r)'"' , .... l._ ..I ;-'1 o " o o o o s ~ u ? e~: <=.'s''\ti: ~ REV -1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 15056041158 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY County Code Year 21 07 File Number 0457 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 198-36-6319 05032007 10111918 REILY BARBARA MI F Decedent's Last Name Suffix Decedent's First Name (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 BOXES BELOW [KJ 1. Original Return o 4. Limited Estate [KJ 6. Decedent Died Testate (Attach Copy of Will) o 9. Litigation Proceeds Received Supplemental Return o [X] 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required Spousal Poverty Credit (date of death between 12-31-91 and H-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number 02. 04a. [KJ 7. 010. Future Interest Compromise (date of death after 12-12-82) Decedent Maintained a Living Trust (Attach Copy of Trust) D--- 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) ROBERT G CHASE 215-553-1047 MELLON BANK N.A. (. .J REGISTER oF:V{ijlLS USE otai' "," --., t ".~I l ".J Firm Name (If Applicable) First line of address PO BOX 7899 RM 193-0205 Second line of address City or Post Office State ZIP Code DATE FILED N ....1...0-. PHILADELPHIA PA 19101 Correspondent's e-mail address:CHASE.RG@MJ;:LLON.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. ~~n\J) DATE 1W. '. 1-OD<1 SIG1TURE OF~N RESP IBLE FOR FILING RETURN (' a'1'_ -Ii' . ADDRESS DATE SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056041158 6M4647 3.000 15056041158 ~ --.J 15056042159 REV-1500 EX Decedent's Name:R ElL Y RECAPITULATION 1. Real estate (Schedule A) 2. Stocks and Bonds (Schedule B) . 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . 4. Mortgages & Notes Receivable (Schedule D). . . . . . . . . . . . . 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E). 6. Jointly Owned Property (Schedule F) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) D Separate Billing Requested 8. Total Gross Assets (total Lines 1-7). 9. Funeral Expenses & Administrative Costs (Schedule H). 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). 11. Total Deductions (total Lines 9 & 10). . . . 12. Net Value of Estate (Line 8 minus Line 11) . 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . 14. Net Value Subject to Tax (Line 12 minus Line 13) Decedent's Social Security Number 198-36-6319 BARBARA F . 1. 0.00 . 2. 100.00 . ~. 0.00 . 4. 0.00 . 5. 350153.88 . 6. 3281.50 . 7. 2566226.74 . 8. 2919762.12 . 9. 172021.58 10. 19444.63 11. 191466.21 12. 2728295.91 13. 0.00 14. 2728295.91 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 .0eL 0.00 16. Amount of Line 14 taxable at lineal rate X .0Y...5 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 2728295.91 0.00 0.00 19.TAXDUE...... 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 15056042159 6M46482.000 15. 0.00 16. 122773.32 17. 0.00 18. 0.00 19. 122773.32 D 15056042159 .-J I'lEV-1500 EX Page 3 Decedent's Complete Address: DECEDENTS NAME REI Y STREET ADDRESS File Number 0457 BARBARA F CUMBERLAND COUNTY CITY MECHANICS BURG STATE Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 122773.32 0.00 104500.00 5500.00 Tolal Credits (A + B + C) (2) 110000.00 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 TolallnleresVPenally (0 + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. 0.00 (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (5A) 12773.32 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT 12773.32 PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1 . Did decedent make a transfer and: 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes [K] [K] o o [K] o [K] No o o [X] [X] o [X] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND ALE IT AS PART OF THE RETURN. o 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. 139116 (a) (1.1) (ii)]. The sial ute 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 use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. 139116(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. S9116(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. S9116(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. 6M4671 1.000 REV-1503 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER Barbara F Reilv 21 07 0457 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1_ 10 Shares Eagles Mere Country Club DESCRIPTION VALUE AT DATE OF DEATH 100.00 3W 4696 1.000 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 100.00 i'lEV-1508 EX '+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Barbara F Reily FILE NUMBER 21 07 0457 Include the proceeds 01 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 1 Checking Account No. 1127420154 with Mellon Bank Interest accrued to 5/3/2007 44,058.70 0.09 2 Refund from Talbots 53.00 3 Refund of Parking Space Deposit from Bethany village 15,000.00 4 Premium Refund from Federal Insurance Company 351.00 5 Tangible Personal Property; appraisal attached 6,660.00 6 Automobile, 2003 Buick Century; sold at 8,000.00 7 Refund of Residence Deposit from Bethany village 261,270.00 8 Refund from AAA 34.02 9 Checking Account No. 6100647064 with Citizens Bank 1,330.75 10 Accrued income from Samuel W Fleming Testamentary Trust No. 1513070113 with Wachovia Bank (copy of document attached) 302.89 11 Accrued income from Nancy R Fleming Testamentary Trust with M&T Bank (copy of instrument attached) 408.84 12 Accrued income from George W Reily Testamentary Trust No. 10170230BN5 with Mellon Bank (copy of instrument attached) 1,253.93 13 Accrued Income from George W Reily III QTIP Trust No. 1 with Mellon Bank (copy of instrument attached) 6,542.41 14 Accrued Income from George W Reily III QTIP Trust No. 2 with Mellon Bank (copy of instrument attached) 4,638.25 15 Miscellaneous Personal Property Found in Safe Deposit Box 250.00 3W46AD 1.000 TOTAL (Also enter on line 5, RecaDitulation) $ (II more space is needed, insert additional sheets 01 the same size) 350,153.88 REV-1509 EX + (6-98) COWMONWEALTH OF PENNSYLVANIA INHERrrANCETAX RETURN RESRJENT DECEDENT ESTATE OF SCHEDULE F JOINTL V-OWNED PROPERTY FILE NUMBER Barbara F Reilv 21 07 0457 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINTTENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A Kunkel, Louise R Daughter JOINTL y-oWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DA TE OF DEATH rrEM FOR JOIN MADE INCLUDE NAME OF FINANCiAl INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD'S VALUEOF NUMBER OR SIMILAR IDENTIFYING NUMBER, ATTACH DEED FOR NUM3ER TENANT JOINT J01NTLY.HELD REAL ESTATE V ALUE OF ASSEr INTEREST DECEDENT'S INTEREST 1 A 3/5/1992 1 Share Island Inn Company 6,563.00 50.0000 3,281.50 TOTAl ,.,- "n~ a !l; 3,281.50 (W rrore space is needed, insert add~ional sheets of the sarra size) 3W46AE 1.000 SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY R,EV-1510 EX ~ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Barbara F Reily FILE NUMBER 21 07 0457 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY It>O..LOE Tl-E NAA1E OF n-E TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT ND n-E DATE OF TRAI'SFER. ATTAC:HACOPY OF TI-E DEED FOR REAl ESTATE. ITEM NUMBEF 1. Barbara F Reily Revocable Trust No. 10170569BN6 with Mellon Bank (copy of instrument and valuation attached) 2 Non-Qualified variable Annuity Policy No. 01-3352599 with Nationwide Insurance Company; payable upon death to 5 children equally (Louise Kunkle, Daniel Reily, Barbara Reily, John Reily and George Reily IV) 3 Cash Gifts made to 17 Children, Grandchildren and Great Grandchildren within 1 year of date of death DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST 2,157,177.63 100.0000 289,353.11 100.0000 170,696.00 100.0000 3W46AF 1.000 (If more space is needed, insert additional sheets of the same size) TOTAL (Also enter on line 7, Recapitulation) $ EXCLUSION (IF APPUCABLE\ 0.00 0.00 51,000.00 TAXABLE VALUE 2,157,177.63 289,353.11 119,696.00 2,566.226.74 REV-1511 EX + (10-06) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Barbara F Reilv ITEM NUMBER A. 7W46AG 1.000 B. 1. Debts of decedent must be reported on Schedule I. DESCRIPTION 1. FUNERAL EXPENSES: Michael J Shalonis Funeral Home 2 Funeral Meal & Flowers Total from continuation schedules . . . . . . . . . ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Mellon Bank N .A. Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 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 Return Preparer's Fees 7. 1 Travel Costs, Counsel for Estate 2 Travel Costs, Co-Personal Representative Total from continuation schedules . FILE NUMBER 21 07 0457 TOTAL (Also enter on line 9, Recapitulation) (If more space is needed. insert additional sheets of the same size) AMOUNT 2,776.92 5,401.60 5,661.04 143,455.62 1,875.00 403.00 775.65 555.64 11,117.11 $ 172,021.58 Estate of: Barbara F Reily 198-36-6319 Schedule H Part 1 (Page 2) Item No. Description Amount 3 Family Travel Expenses to Funeral 4,671.46 4 Rental Hall for Funeral Luncheon 450.00 5 Bartending Service for Funeral Luncheon 304.58 6 Inscription on Memorial Marker 110.00 7 Minister's Fee 100.00 8 Organist's Fee 25.00 Total (Carry forward to main schedule) 5,661.04 Estate of: Barbara F Reily 198-36-6319 Schedule H Part 7 (Page 2) 3 Administrative Expenses associated with disposal of Tangible Personal Property 77 5.62 4 Appraisal of Tangible Personal Property 210.00 5 Miscellaneous Estate Expenses 131.49 6 SF&Company - Valuation Fee of Mellon Optima Fund 10,000.00 Total (Carry forward to main schedule) 11,117.11 FiEV-1512 EX,. (12-03) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Barbara F Reilv FILE NUMBER 21 07 0457 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER 1. DESCRIPTION Checks Clearing after Date of Death from Checking Account No. 1127420154 with Mellon Bank 2 Norma J Ridder CPA - 2006 individual and gift tax preparation fee VALUE AT DATE OF DEATH 2,170.95 1,096.25 12,000.00 500.00 2,060.01 112.00 8.79 230.89 152.48 305.99 43.79 763.48 3W 46AH 2.000 3 Eagles Mere Reily Partnership - lease payment 4 Market Street presbyterian Church - charitable pledge 5 Bethany West Apartments - balance of residential services 6 Charles K Fetterholf Jr D.M.D. - dental services 7 Weis Pharmacy - final bill 8 Griswold Special Care - final bill for caregiver 9 Barbara Stafford - final bill for caregiver services 10 Alert Pharmacy Services Inc - final pharmacy bill 11 AT&T - final phone bill 12 Bethany village - statement TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 19,444.63 REV-1513 EX+ (9-00) . SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Barbara F Reilv NUMBER I 1 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] George W. Reily IV 334 West 85th Street New York NY 10024 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) FILE NUMBER 21 07 0457 AMOUNT OR SHARE OF ESTATE Son Lineal Trust Trust Trust Trust 60,840.62 119,696.00 460,223.06 460,223.06 460,223.06 460,223.06 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 3W46A11.000 2 Gifts within 1 Year of Death to 17 Children, Grandchildren and Great Grandchildren 3 B F Reily GST Exempt Trust for Barbara F Reily II 4 B F Reily GST Exempt Trust for Daniel H Reily 5 B F Reily GST Exempt Trust for George W Reily IV 6 B F Reily GST Exempt Trust for John E Reily B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) $ 0.00 Estate of: Barbara F Reily Item No. 7 8 9 10 11 Description 198-36-6319 Schedule J Part 1 (Page 2) Relation Amount B F Reily GST Exempt Trust for Louise R Kunkel Daniel H. Reily c/o Kunkel 916 McCormick Road Mechanicsburg PA 17055 Louise R Kunkel 916 McCormick Road Mechanicsburg PA 17055 Barbara F. Reily II Box 84 Shutesbury MA 01072 John E. Reily 5 Middle Street Florence MA 01062 Trust 460,223.06 Son 60,840.62 Daughter 64,122.13 Daughter 60,840.62 Son 60,840.62 FACE/SHS DESCRIPTION OF SECURITY CUSIP # EXCHANGE MEAN DEATH 1 34,957.05 CASH 34,957.05 2 38,276.514 MELLON FDS TR NATL SIT MUN M 58551X660 NASDAQ 12.6000 482,284.08 3 51,366.183 MELLON FDS TR PA INTR MUN M 58551X678 NASDAQ 12.6000 647,213.91 4 1,200 AMERICAN EXPRESS CO 025816109 NYSE 62.9800 75,576.00 Div . 15 E 04/03 Rec 4/05 Paid 5/10/07 180.00 5 240 AMERIPRISE FINL INC 03076C 1 06 NYSE 60.6700 14,560.80 6 361 MEDCO HEALTH SOLUTIONS INC 58405Ul02 NYSE 73.9150 26,683.32 7 3,000 MERCK & CO INC 589331107 NYSE 51 .4400 154,320.00 8 3,580 HERSHEY CO 427866108 NYSE 55.2950 197,956.10 9 966 DOW CHEM CO 260543103 NYSE 44.5950 43,078.77 10 1, 200 PRAXAIR INC 74005P104 NYSE 66.2500 79,500.00 11 25 HORN SILVER MINES 440530202 OTe 0.0450 1.13 12 800 INTERNATIONAL BUSINESS MACHS 459200101 NYSE 102.1750 81,740.00 13 750 SPX CORP 784635104 NYSE 79.2200 59,415.00 14 900 TYCO INTL LTD NEW 902124106 NYSE 32.8500 29,565.00 15 277 AT&T INC 00206Rl02 NYSE 38.7100 10,722.67 16 1,698.330 MELLON FDS TR EMERGING MKT M 58551X603 NASDAQ 22.5700 38,331.31 17 2,912.109 MELLON FDS TR INTL FD CL M 58551X504 NASDAQ 18.0800 52,650.93 18 3,795.243 MELLON FDS TR L CAP STK M 58551 X 108 NASDAQ 11 .6400 44,176.63 19 3,211.551 MELLON FDS TR MID CAP STK M 58551X306 NASDAQ 14.4500 46,406.91 20 2,464.716 MELLON FDS TR SML CAP STK M 58551X405 NASDAQ 15.3600 37,858.04 TOTAL 2,157,177.63 10170569BN6 - REILY, BARBARA FLEMING T/A