HomeMy WebLinkAbout02-12-08 (3)
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15056051047
REV-1500 EX (06-05)
PA Department of Revenue '*
Bureau of Individual Taxes
PO BOX 280601
PA 17128-0601
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
County Code Year
File Numbel
INHERITANCE TAX RETURN
RESIDENT DECEDENT
210
7
01161
Date of Birth
20842
Decedent's Last Name
265 6
1 218 200 7
040 5 1 9 1 9
Suffix
Decedent's First Name
MI
OFF LEY
C H A R LOT T E
y
(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
':X 1 Original Return
2, Supplemental Return
3, Remainder Return (date of death
prior to 12-13-82)
5, Federal Estate Tax Return Required
:XX 6 Decedent Died Testate
(Attach Copy of Will)
9, Litigation Proceeds Received
4a, Future Interest Compromise (date of
death after 12-12-82)
7, Decedent Maintained a Living Trust
(Attach Copy of Trust)
10, Spousal Poverty Credit (date of death 11 Election to tax under See, 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 Day1ime Telephone Number
o
8, Total Number of Safe Deposit Boxes
4 Limited Estate
K E I THO. B R E N N E MAN
7 1 7 6 9,7
8 5-2 8
S N E L B A K E R & B R E N N E MAN
Firm Name (If Applicable)
First line of address
r-,-...~
4 4 W EST M A INS T R E E T
Second line of address
City or Post Office
State ZIP Code
M E C H A N I C S BUR G
PAl 7 0 5 5
Correspondent's e-mail address:
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best oj my
it is true, correct and complete, Declaration of other than the representative is based on all information of which has
:~:C~:~E~U~::Jf~Ll~~\,~ TU\:.b "'M,_,._..'.!...m~~.~c:.1!tEt.~. . .d:fJ~::O.3.
108 S. Walnut Street, Mechanicsburg! PA 17055
SI~~~~:.~~:::_~:::~~:R~S'ENT:~:E-=~~~~:~::-'-^'~_::~~~:-~~:=~:'~'._'_~~_'__...._.......^.~.~~;~Q_~.....
ADDRESS
~4_~J~~~. .~~~~__.~_~E~~.~,!. _1.:1.~E.!2..~!l.~~ s ~~E.1i1.L,.EA....JLO_~:?__.,_._________._____,__,_____ m. ,'___m_
PLEASE USE ORIGINAL FORM ONLY
and belief,
Side 1
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15056051047
15056051047
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15056052048
REV-1500 EX
Decedent's Name:
Charlotte Y.
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) .
6. Jointly Owned Property (Schedule F) Separate Billing Requested. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) Separate Billing Requested.. 7.
8. Total Gross Assets (total Lines 1-7).
2 0 8
Decedent's Social Security Number
2 6 5 6
5.
8.
9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . .
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) . . . . . .
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) .
12.
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, or
transfers under Sec. 9116
(a)(1.2) X .0~5 3 0,7 9 2 _ 2 6
16. Amount of Line 14 taxable
at lineal rate X.O_
17 Amount of Line 14 taxable
at sibling rate X 12
18. Amount of Line 14 taxable
at collateral rate X .15
15.
19. TAX DUE.
. . . 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
L
15056052048
9.
16.
17.
18.
4 2
4 6, 7 7 9- 7 5
46779 .7 5
1 5,0 6 8 -2 5
9 1 9 -2 4
1 5,9 8 7 - 4 9
3 0,7 9 2 -2 6
1,385 -6 5
1,3 8 5 -6 5
15056052048
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REV-1500 EX Page 3
Decedent's Complete Address:
DECEDE~,rs NAME
File Number 21-07 -0 1161
______s:~~!"lotte Y. Offley
STREET ADDRESS
___355_J3~J1j:h Sporting Hill Road ~_~2
CiTY
STATE
. ~--~-----rzIP
PA
17050
Mechanicsburg
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2 Credits/Payments
A Spousal Poverty Credit
8. F'rior Payments
C Di scou nt
(1)
1,385.65
__$69_28_~
Total Credits ( A + 8 + C ) (2)
69.28
3. interest/Penalty if applicable
D. Interest
E. F'enalty
Total Interest/Penalty ( 0 + E ) (3)
4 If Line 2 IS greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in avalon Page 2, Line 20 to request a refund. (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
1,316.37
8. Enter the total of Line 5 + 5A This is the BALANCE DUE.
(5)
(5A)
(58)
A. Emer the interest on the tax due.
1,316.37
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;....................... .......................................... ....... D g
b. retain the right to designate who shall use the property transferred or its income; ................... .. D g
c. retain a reversionary interest; or.............................................................. ......................................... ............ D .K]
d. receive the promise for life of either payments, benefits or care? .......... ....................... .... 0 K]
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .................................................................................... ................. 0 U
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 0 U
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? .......... ................................................................................................. D :K]
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 PS. ~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 PS S9116 (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 'ate 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. s9116(a)(1.2)].
The tax mte 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 PS S:9116(1.2) [72 P.S. s9116(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 PS. ~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.
'<E\I-1508 EX+ (6-9S)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Charlotte Y. Offley
FILE NUMBER
21-07-01161
ESTATE OF
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUI..1BEP- DESCRIPTION
VALUE AT DATE
OF DEATH
1. Sovereign Bank checking account No. 168736284
$45,224.65
2. Refund, Country Meadows
985 . 10
3. Miscellaneous furniture and furnishings
570.00
TOTAL (Also enter on line 5, Recapitulation) $
46,779.75
(If more space is needed, insert additIOnal sheets of the same size)
REV-1511 EX+ (10-06)
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Charlotte Y. Offley
FILE NUMBER
21-07-01161
ESTATE OF
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
FUNERAL EXPENSES:
Malpezzi Funeral Home
$10,660.69
B ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Waived
Street Address
City
State_Zip ___._
Year(s) Commission Paid:
2
Attorney Fees to Snelbaker & Brenneman, P. C.
3,000.00
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 to Register of Wills - $120; additional probate fee-
$30.00
Accountant's Fees, miscellaneous probate fees; reserve
150.00
5.
1,000.00
6. ~~~~~~~~ Advertise grant of Letters:
7.
a. Cumberland Law Journal:
b. The Sentinel:
$ 75.00
182.56
257.56
TOTAL (Also enter on line 9, Recapitulation) $ 15,068.25
(11 more space is needed, insert additional sheets 01 the same size)
REV-1512 EX+ (12-03)
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Charlotte Y. Off ley
FILE NUMBER
21-07-01167
ITEM
NUMBER
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
T
\ $906.13
DESCRIPTION
VALUE AT DATE
OF DEATH
West Shore EMS/ALS - payment on account
2.
Verizon Wireless - payment on account
13.11
TOTAL (Also enter on line 10, Recapitulation) $ 919.24
(If more space is needed, Insert additional sheets of the same size)
R,Y1513 eX+ (9-00)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Charlotte Y Offley
FILE NUMBER
21-07-01161
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) OF ESTATE
ESTATE OF
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
Edward P. Oftley
21200 South Lakeview Drive
Panama City Beach, FL 32413
Son 1/4 residue
2. Willoughby N. Offley, Jr.
17-1744 Kingsway
Vancouver, British Columbia
Canada V5N256
Son 1/4 residue
3. Charlotte H. Griffiths
105 South Walnut Street
Mechanicsburg, PA 17055
Daughter 1/4 residue
4. John B. Offley
Virginia Peninsula Regional Jail
9320 Merimac Trail
Williamsburg, PA 23185-8784
Son 1/4 residue
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
1I NON-TAXABLE DISTRIBUTIONS:
A. 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 SHEET $
(If more space is needed, insert additional sheets of the same size)
LAST WILL AND TEST AMENT
OF
Charlotte Y. Offiey
I, Charlotte Y. Off ley, residing at Mechanicsburg, Pennsylvania, being of sound mind
and in the contemplation of the certainty of death, do hereby declare this instrument to
be my last will and testament.
I am unmarried and I have four (4) children living on the date ofthis will: Charlotte H.
Griffiths, Willoughby N. Offley Jr., Edward P. Offley and John B. Oftley.
ARTICLE I: DISTRIBUTION OF ESTATE
At my death, I direct that my Co-Executors distribute any and all items of tangible
personal property, not otherwise specifically named in this will, to the beneficiaries as
may be set forth in any written list or statement, signed by me, and in existence at the
time of my death.
I give and bequeath my remaining household furnishings, personal effects, automobiles
and all other tangible personal property in equal shares to my children, Charlotte H.
Griffiths, Willoughby N. Offley Jr., Edward P. Offley and John B. Offley, who survive
me and the descendants who survive me per stirpes, of my children who do not survive
me.
ARTICLE II. EXECUTOR PROVISIONS
I appoint Charlotte H. Griffiths, Willoughby N. Oftley Jr., and Edward P. Offley, to act
as the Co-Executors of this will, to serve without bond.
ARTICLE III. PREVIOUS WILLS AND CODICILS
I hereby revoke all previous wills and codicils.
ARTICLE IV. DISPOSITION OF REMAINS
I direct that the disposition of my remains be as follows: I wish to be buried in Cedar
Grove Cemetery, Williamsburg Va., in the gravesite adjoining that of my late husband,
Willoughby N. Offley.
ARTICLE V. RESIDUE OF ESTATE
I give all the rest and residue of my estate to my children, share and share alike:
Xs~ ~ilI and Testament of Charlotte Y. Oflley
~ Initials
Page 1
Charlotte H. Griffiths, Willoughby N. Offley Jr., Edward P. Offley, John B. Offley. If
neither Charlotte H. Griffiths, Willoughby N. Offley Jr., Edward P. Offley, nor John B.
Offley survives me, I give all the rest and residue of my estate to their estates and
successors.
ARTICLE VI. PAYMENT OF CHARGES
My Co-Executors shall pay for or arrange for the payment of my legally enforceable
debts, charitable pledges, and the costs of the administration of my estate. My Co-
Executors shall arrange for payment of the expenses of my funeral and burial (including
any headstone or marker).
My Co-Executors shall pay for or arrange for the payment of all estate, inheritance and
similar taxes payable by reason of my death as a cost of administering my estate
without apportionment. My Co-Executors shall take advantage of any specific
provisions for payment of estate, inheritance, and similar taxes made by any person.
ARTICLE VII. SURVIVORSHIP
I shall be deemed to have survived any beneficiary named in this will if, in the opinion
of my executor, there is no evidence that such beneficiary survived me by more than
120 hours.
I herewith affix my signature to this will consisting of four (4) typewritten pages, on
this
the 0)'--1-71-
at \ 0 S A~/\li0l(Q '~J r+ 1\y~ . (l r:~the presence of the following
witnesses, who witnessed and subscribed this will at my request, and in my presence.
, dOt, v'
Ckw~{~~. ~I~
Charlotte Y. Offley
Last Will and Testament of Charlotte Y. Offley
C!f- Initials
Page 2
The Testatrix signed, sealed and declared this as the Testatrix's will in our presence on
the date shown above. At the testatrix's request we have signed our names as witnesses.
All of this occurred at the same time, and we and the Testatrix were present together
throughout.
c-;
Witness: ~(/
/ t ~L~ 3d~~
)
Address: l l U S fu~.( (~ V'C jJ
I\/~
Witness~--~~~<<2-~v~
Address: l10 --s~ A r i"-L ~, \ ~
, 2 0) '~dl'7M.Gl~~ t~) R_3;;o'j 1'3
Last Will and Testament of Charlotte Y. OIDey
C1f- Initials
Page 3
ATTESTATION CLAUSE
STATE OF Florida
COUNTY OF Bay
On the date above written, Charlotte Y. Offiey, known to me to be the Testatrix and
witnesses, respectively, whose names are signed to the attached instrument, declared to
us, and in our presence, that this instrument, consisting of four (4) pages, is her Last
Will and Testament, and Charlotte Y. Offley, then signed this instrument in our
presence, and at Charlotte Y. Offiey's request we now sign this will as witnesses in each
other's presence. Further that Charlotte Y. Offiey, appeared to us to be of sound mind
and lawful age, and under no undue influence.
G
C I.
Witness: .-::; i! ;L/ v'--- t',--_!
BeL Fl.- 3~'1B
Address: \ \ C-) S
~' :;;> ,/
Witnes~Q~,--.,
I (0 ,~-s . ~-I\.l '-- \ D '
Address:
1-<0 )9NAllMt~ix( R-- 3a~15
Subsc~bed, sworn and acknowledged. before me bJ. Char. lotte Y. O~ey, the testatrix;
subscnbed and sworn before me by ~24N/ilf ('ANOd1 and 6('f-( 6'() I'h-y,- ,
Witnesses on 9 -8 '1 ~ <::It? .
LAURA JO SMITH f\)_.
Notary Public. State of Florida
Comm. Expires Jan. 2, 2009
Comm. No. DO 363327
(SEAL)
My commission expires: / -~;)-m
Last Will and Testament of Charlotte Y. Offiey
Clf Initials
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