HomeMy WebLinkAbout01-31-08 (2)REV-1500 EX ~-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF F;EVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
~ Kral Alma Louise
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0 DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
U 12/22/2006 4/24/1921
0 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
OFFICIAL USE ONLY
21 - _0 7
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
174-18-3375
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SUCIAL SECURITY NUMBER
Q 0 1. Original Retum 0 2. Supplemental Retum O 3. Remainder Retum (date of death prior to 12-13-a2)
to
U aU ~ 4. Limited Estate ~ 4a. Future Interest Compromise (date of death after 12-12-62) ~ 5. Federal Estate Tax Return Required
= 00
U am ~ 6. Decedent Died Testate iAttach copy of uMll) ~ 7. Decedent Maintained a Living Trust (Attach copy of Trust) ~ 8. Total Number of Safe Deposit Boxes
a I~1
Q ~ 9. Litigation Proceeds Received ~ 10. Soousal Poverty Credit ~~~,a „r ~o,~F ~,o,,.,va„ ,~_„ o, ~.,a,_,_ot, I I t t Fln~th~ f~ ~~„ ~~~,~o, cow o~ ~zrc~,...__~. _~,.
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THIS SECTION MUST BE C:OMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
Richard C. Snelbaker 44 West Main Street
FIRM NAME (If Applicable)
Snelbaker & Brenneman, P. C. Mechanicsburg, PA 17055
TELEPHONE NUMBER
717-697-8528
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1. Real Estate (Schedule A) (1) 0.00
2. Stocks and Bonds (Schedul<: B) (2) 2 , 998 .10
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 0.00
4. Mortgages & Notes Receivable (Schedule D) (4) 0 • 00
5. Cash, Bank Deposits & Miscellaneous Personal Property 11 200
20
(Schedule E) (5) , .
6. Jointly Owned Property (Schedule F) (6) Q , QQ
Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 244 , 853.12
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7) (8)
9. Funeral Expenses & Administrative Costs (Schedule H) (9) 15 , 109.50
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 21 , 610.10
11. Total Deductions (total Lines 9 & 10) (11)
12. Net Value of Estate (Line Fi minus Line 11) (12)
13. Charitable and Governmental Bequests/Sec 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)
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SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
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0 • 00
0 ~
15
ra
e, or trans
ers under Sec. 9116 (a)(1.2) x .
(
)
16. Amount of Line 14 taxable at lineal rate 222 , 331.82 x .0 45 (16)
17. Amount of Line 14 taxable at sibling rate 0.00 x .12 (17)
18. Amount of Line 14 taxable at collateral rate 0 • 00 x
15 (18)
.
1s. Tax Due (ig)
20. ~ • tt ~ • •
36,719.60
222,331.82
0.00
222,331.82
0.00
10,004.93
0.00
0.00
10,004.93
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
3 W 4645 1.000
OFFICIAL US~OjNLY
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259,051.42
0184 _ _ _
NUMBER
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Decedent's Complete Address:
STREcfrADDRESS
914 Conley Drive,, Upper Allen T~wnshin
Cumberland County
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STATE Zlp i
Mechanicsburg PA 17055-
Tax Payments and Credits:
1 . Tax Due (Page 1 Line 1f))
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. Interest/Penalty if applicable
D. Interest
E. Penalty
0.00
8.000.00
0.00
0.00
0.00
(1) 10,004.93
Total Credits (A + g + C) (2) 8 , 000.00
Total Interest/Penalty (D + E) (3) 0.00
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 (4)
5. If Line 1 + Line 3 is grealter than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
00
(5) 2 , 004.93
(5A)
0.00
B. Enter the total of Lin6~ 5 + 5A. This is the BALANCE DUE. (5B) 2 , 004.93
Make Check Payable to: REGISTEROFW/LLS, 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; .
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? 0
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? 0
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? .
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
.
Untler penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the besf 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 oreoarer has anv knnwlarln<
'---' 714 conely urive, Mechanicsburg, PA 17055
Richard C. Snelbak.er, Esquire 44 West Main Street,Mechanicsburg,PA 17055
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 3
[72 P.S. § 9916 (a) (1 .1) (i)).
For dates of death on or after Januatry 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 % [72 P.S. § 91 16 (a) (1.1) (ii)]
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 0 % [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 4.5%, except as noted in 72 P.S. ~ 9116(1,2) [72 P.S. ~ 9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. § 9116(a)(1.3)]. A sibling is defned, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
3W4646 1.000
REV-1503 EX+ (6-98)
SCHEDULE B
COMMONWEALTH OF PENNSYL\/ANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
Alma Louise Kraly 21 07 0184
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
3wasss i.ooo (If more space is needed, insert additional sheets of the same size)
~2EV-1508 EX~+ (6-98)
SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC.
INHERITANCE TAX RETURN
RESIDEMDECEDENT PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Alma Louise Kraly 21 07 0184
Include the proceeds of litigation and the date the proceeds were received by the estate.
3wa8AD 1.000 (If more space is needed, insert additional sheets of the same size)
HEV-1510 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
Alma Louise Kral
This schedule must be cornpleted and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM
NUMBS DESCRIPTIOPJ OF PROPERTY
urawErr~wUneorrrerruwsFeRee,rHeiRaeLnrlorisHiarooeceoenrr~wo
TFEDATEOFTRPfSFERATTACHACOPYOF7HEDEEDFORREALESTATE.
DATE OF DEATH
VALUE OF ASSET
%OFDECD'S
INTEREST
EXCLUSION
IF APPLICABLE
TAXABLE
VALUE
1~ Frances and Rok>ert Banis 240,663.05 100.0000 3,000.00 237,663.05
The following were transfers
within one year- of death:
1. Net proceeds from sale of
real estate located at 44 West
Keller Street, Mechanicsburg,
PA 17055 - $103,391.00
2. Allstate - annuities
a. #GA284258 0001 -
$11,795.49
b. #GA2774089 0001 -
$11,733.32
c. #GAO'.i96075 0001 -
$22,484.77
3. Prudential Financial,
annutties
a. #D80866526 -
$5,441.08
b. #D421;373331 -
$4,634.03
4. RiversourcEa, annuity
#972-5797252 - $71,183.36
5. Transfer on 1/24/06 in the
amount of $10,000.00 from PNC
Bank
2 Union Central Insurance and
Investments Company 5,994.16 100.0000 0.00 5,994.16
annuity, account #A14731722C
3 PNC Investment:> 1,195.91 100.0000 0.00 1,195.91
IRA account #4361-2187
TOTAL (Also enter on line 7, Recapitulation) ~ $
244.853.12
(If more space is needed, insert additional sheets of the same size)
3 W46AF 1.000
REV-1511 EX+(12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES 8r
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Alma Louise Kraly 21 07 0184
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
~ Malpezzi Funeral Home, Inc.
funeral services paid from non-probate assets
B.
1
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s) - -
Street Address
z.
3.
4.
5.
6.
7.
1
2
City State Zip
Year(s) Commission Paid:
Attorney Fees Snelbaker & Brenneman, P.C.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Francis Joyce Banis
Street Address 914 Conley Drive
City Mechanicsburg State PA Zip 17055
Relationship of Claimant to Decedent DAUGHTER
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
Register of Wills
short certificates
Register of Wills
filing fee for Inheritance Tax Return
Total from continuation schedules
6,467.50
4,000.00
3,500.00
106.00
12.00
15.00
1,009.00
3W46AG 1.000
TOTAL (Also enter on line 9, R~
(If more space is needed, insert additional sheets of the same size)
15,109.50
Estate of: Alma Louise Kraly
Schedule H Part 7 (Page 2)
3 Vital Records
death certificate required to claim life insurance
in which primary beneficiary was deceased
4 Reserve
for filing fees, accounting fees and other costs
associated with the administration of decedent's
estate
174-18-3375
9.00
1,000.00
Total (Carry forward to main schedule) i,oo9.00
F2 E V-1512 EX + (12-03)
SCHEDULEI
COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT,
INHREERSIDENTDECEDEMRN MORTGAGE LIABILITIES, ~ LIENS
ESTATE OF FILE NUMBER
Alma Louise Kraly 21 07 0184
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
~• Francis Joyce :Banis
installation of Inclinator (stair climber) and payment
for services to repair decedent's property on Keller
Street before sale (paid from non-probate property) 8,500.00
2 Francis Joyce :Banis
payment for bathroom renovations and architectural plans
to accommodate decedent living their residence (paid
from non-probate property) 10,000.00
3 Spirit Physicans Services
medical expenses 64.10
4 Hospice
medical services 2,000.00
5 United States Treasury
income tax due on 2006 Final Individual 1040 tax return 1,046.00
TOTAL (Also enter on line 10, Recapitulation) $ ~ 21 , 610.10
3W46AH 2.000 (If more space is needed, insert additional sheets of the same size).
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVAtJIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF FILE NUMBER
~lm~ T.r•i•i c K.~~l•r n~ nn n~ nn
--- - -~ ~~~ - ~ ~ 1 V /
RELATIONSHIP TO DECEDENT V1VY
AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers
under Sec. 9116 (a) (1.2)]
1 Frances Joyce Banis
914 Conley Drive
Mechanicsburg, PA 17055
1/2 of residue as per Item Fourth of
Will
One Half of Residue: 4,818.14 Daughter 217,513.68
2 Willard Clark Hamer
2130 Valley Green Road
Etters, PA 17319
1/2 of residue as per Item Fourth of
Will
One Half of Residue: 4,818.14 Son 4,818.14
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRIATE, O N REV-1500 COVER SHEET
I~ NON-TAXABLE DISI~RIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00
3W46AI 1.000 (If more space is needed, insert additional sheets of the same size)
LAST WILL AND TESTAMENT
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MARTSON & SNELB AKER
ATTORNEYS AT ~,Ayy
fif r~.~.5~1 ;j.r _
I, ALMA LOUISE KRALY, of the Borough of Mechanicsburg,
County of Cumberland and Commonwealth of Pennsylvania, being of
s{ound and disposing mind, memory and understanding, do make,
publish and declare this as and for my Last Will and Testament,
hereby revo]cing and making void all former wills and codicils
bey me at any time heretofore made.
FIRST. I order and direct that all my just debts and
funeral expenses be paid by my E~;ecutor or Executrix, as the
case may be, hereinaf ter named, as soon as conveniently may be
done after my decease.
SECOND. I give and bequeath my coin collection, my diamond
wedding ring and my gold ring containing two garnets and a
d~~amond unto my granddaughter, JENNIFER SUZANNE BANIS. In
the event my said granddaughter has not attained the age of
majority at the time of distribution of my estate, a release
acid receipt executed by her parents or guardian shall be
dE:emed to fully and completely release and discharge my estate
fr•ort; any and all claims by or on behalf of the said JENNIFER
SU~ZANNE BANIS on account of the provisions of this Paragraph.
THIRD. I give, devise and bequeath all the rest,
residue and remainder of my estate, real, persona l_ and
mixed, whatsoever and wheresoever situate, unto my husband,
HARRY L. KRALY, absolutely and in fee simple, if he survives
me.
FOURTH. If, however, my husband, HARRY L. KRALY, shall not
survive me, then and_in that event I give, devise and bequeath
all the rest, residue and remainder of my estate, real, personal
hand mixed, whatsoever and wheresoever situate, in equal shares
unto my .children, WILLARD CLARK HAMER and FRANCIS. JOYCE BANIS,
share and share alike, absolutely and in fee simple.
Should either of my said children predecease me,
I order and direct that the share which any deceased child would
have received had he or she survived me shall be distributed unto
his or her issue per stirpes, said issue taking the ancestor's
share by representation and not per capita.
LASTLY. I nominate constitute and appoint my husband,,
HARRY L. KRALY, Executor of this, my Last Will and Testament, but
if for any reason he shall fail to qualify as such Executor or
cease so to act, then I nominate, constitute and appoint my
daughter, FRANCIS JOYCE BANIS, to serve in his place and stead,
each. to serve without bond.
IN WITNESS WHE REOF, I, ALMA LOUISE KRALY, have hereunto set
my hand and seal to this, my Last Will and Testament which consist
of two (2) typewritten pages to each of which I have affixed. my
r'
signature this ~' day of ~',~"~~„ f~,~,, A. D . , One Thousand
Nine Hundred Seventy-three (1973).,
~,~'~ '-: ? .f ,~-,'-~-~~'i /~t,~*' 4 _ (SEAL )
The preceding instrument, consisting of this and one (1)
other typewritten page, each identified by the signature of the
Testatrix, was on the date thereof signed, sealed, published and
declared by ALMA LOUISE KRALY, the Testatrix therein named, as anc
for her Last Will and Testament, in the presence of us, who, at
her request, in her presence, and in the presence of each other,
have subscribed our names as witnesses hereto.
.~ ~ ~ ~ ~% '
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M ARTSON ~ SNELBAKER
ATTORNEYS AT LAW