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HomeMy WebLinkAbout03-14-08 (2) REV - 1500 EX + (6-00) CAPB HpRL EplO CRAC KOTK ES REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT o E C E o E N T COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDl.E INITIAL) Me lio Jose h DATE OF DEATH (MM-DD- YEAR) FILE NUMBER OFFICIAl. USE ONl. Y 21-07-00620 COUNTY CODE YEAR SOCIAl. SECURITY NUMBER NUMBER 054-05-8113 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS soaALSECU~TYNUMBER o o 3. date of death . Remainder Return prlorto 12-13-82) S. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch 0) C P o 0 R N R 0 E E S N T 1. Original Return 4. Limited Estate X 6. Decedent Died Testate 2. 4a. 7. Supplemental Return Future Interest Compromise (date of death after 12-12-82) Decedent Maintained a living Trust (Attach copy of Trust) Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) None None None None 78,986.66 None 43,068.00 23,222.26 280.03 x X X X .0 0 .0 45 .12 .15 NAME Marlin R. McCaleb Es . FIRM NAME (If Applicable) Law Offices-Marlin R. McCaleb TELEPHONE NUMBER COMPl.ETE MAILING ADDRESS 219 East Main Street P. O. Box 230 Mechanicsburg, PA li05~ 69 - 0 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 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) 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) Copyright (c) 2000 form software only The Lackner Group, Inc. r ) . .. ,/ -, ):";. (8) 122,054.66 (11) 23.502.29 (12) 98,552.37 (13) (14) 98,552.37 (1S) (16) (17) (18) (19) 0.00 4,247.60 0.00 624.20 4,871.80 (Attach copy of Will) o 9. Litigation Proceeds Received 0 10. (1) (2) (3) R E C A P I T U L A T I o N (4) (S) (6) C o M P T U A T X A T I o N SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. 94,391. 04 4,161.33 FormREV-1S00 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 1611 Bridge Street CITY I STATE T ZIP New Cumberland PA 17070 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 4,871.80 4,500.00 236.84 Total Credits ( A + 8 + C) (2) 4,736.84 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E) (3) 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 greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Line S + SA. This is the BALANCE DUE. (SB) Make Check Payable to: REGISTER OF WILLS, AGENT ':'::",;';';i'i"':;:::::;:::':;'!'!!!lllliilmmmmmmmmmmmmimmmmmmmmmmmli!lmliiimmmmmmmmmmmlmmmmmmmmlmllmmmmmmmmmmmimmmmmimmmmmm,,;;;;;;;:::;,,;;!::::'::::'::'::::::,;:,,,,,:,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE ApPROPFUATEBLOCKSq . . 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? . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Did decedent awn an "in trust far" or payable upon death bank account or security at his or her death? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. ...... D 4. Did decedent awn 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 RETURN. 0.00 0.00 134. 96 0.00 134. 96 [KJ o []] []] 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. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Linda S. Glasser 645 Erford Road - - -Cam- - -HiYJ~: - FA - - fiaif - - - - - - - - - - - - - - - - - - - - - - - -- Law Offices-Marlin R. McCaleb 219 East Main Street - - MeCi{a:nic-sb~r- - - - FA - - fiass- - - - - - - - - - - - - - - - - - - -- DATE 3 ) J ~ 1(1) DATE Far 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. 9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed an the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 9116 (a) (1.1) Oil]. 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)(1l]. The tax rate imposed an 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 defined, under Section 9102, as an individual who has at least one parent in cammon with the decedent, whether by blood or adoption. Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) REV-1508 EX. (1-97) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT EST ATE OF FILE NUMBER Joseph Meglio SS# 054-05-8113 06/14/2007 21-07-00620 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 1 DESCRIPTION Citizens Bank Checking Acct. #610066-210-1. - principal balance as of 0.0.0. (no accrued interest): VALUE AT DATE OF DEATH 3,629.06 2 Citizens Bank Money Market Acct. #620372-637-4, - principal balance as of 0.0.0. (no accrued interest): 10,039.84 3 Citizens Bank Certificate of Oeposit Acct. #624786320, - principal balance as of 0.0.0.: 16,207.79 4 Citizens Bank Certificate of Oeposit Acct. #624786320, - interest accrued to 0.0.0.: 7.41 5 Citizens Bank Certificate of Oeposit Acct. #6247-347907, - principal balance as of 0.0.0.: 21,364.00 6 Citizens Bank Certificate of Deposit Acct. #6247-347907, - interest accrued to 0.0.0.: 52.50 7 Citizens Bank Certificate of Oeposit Acct. #6247-343081, - principal balance as of 0.0.0.: 26,700.49 8 Bank of America, - refund. 1.12 9 Bank of America, - refund. 4.37 10 Personal belongings - (favorite chair; wristwatch; pocket watch; black onyx ring; Army ring; gold wedding band). 750.00 11 U. S. Treasury, - refund of 2007 Federal Income Tax withheld. 230.08 TOTAL (Also enter on line 5, Recapitulation) $ 78,986.66 (If more space is needed, insert additional sheets of the same size) Copyright (cl 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97) t.J1.-/- -'U NU.Ot::4 t.'~~J. ~:E Citizens Bank:~ 525 William Penn Place Suite 153-2618 Pittsburgh, P A 15219 July 20, 2007 MARLlN R MCCALEB LAW OFFICES FRANKEBERGER PLACE 219 EAST MAlN STREET, POBOX 230 MECHANICSBURG PA 17055 Estate of JOSEPH MEGLIO Date of Death: Joo 14, 2007 SSN: 054-05-8113 Dear SirlMadam: In accordance with your request, the attached information sheet bas been provided in the above decedent's name as of hislher date of death. For IT.. or LC accounts, contact our Loan Department at 1-800-708-6680. For all other inquiries, please call1-888-999-6884 Sincerely, Ann Rhodes Operations Services uw.-,o NU.b~4 [,il::ll::l~ ~ Citizens Bank' Account Number 6100662101 Account Title JOSEPH MEGLIO Date ()Pened 5/16/2001 ACCOl.Ult Type Checking Principal Balance as ofDOD $3629.06 Interest from Last Posting to 000 $.00 Account Balance as of DOn $3629.06 YTD Interest to DOD $14.66 ~ (/<::;:)/<::~~ ( ~C.;JC NU.b~4 t.J~~~ ~~ Citizens Bank~ Account Number 6203726374 Account Title JOSEPH MEGLIO Date Opened 1/15/2003 Account Type Checking Principal Balance as ofDOD $10039.84 Interest from Last Posting to DOD $.00 Account Balance as of nOD $10039.84 YTn Interest to DOD $23.14 ~(/G.~/G.~~( ~O;::JO NU.bd4 GJ004 ~~ Citizens Bank'~ Account Number 6247286320 Account Title JOSEPH MEGLIO Date Ooened 7/11/2005 Account Tvoe Time Deposits Principal Balance as of DaD $16207.79 Interest from Last Posting to DaD $7.41 Account Balance as of DOD $16215.20 YTD Interest to DOD $332.96 ~r/~~/~~~( ~~;~~ NU.524 [;1005 ~ CitizensBank~ Account Number 6247347907 Account Title JOSEPH MEGLIO Date Opened 6/20/2005 Account Type Time Deposits Principal Balance as of DOD $21364.00 Interest from Last Posting to DOD $52.50 Account Balance as of 000 $21416.50 YTD Interest to DOD $302.32 NLJ.b<::4 [j1d1d:J = Citizens Bank.~ Account Number 6247343081 Account Title JOSEPH MEGLIO Date Opened 11/4/2005 Account Tvoe Time Deposits Principal Balance as ofDOD $26700.49 Interest from Last Posting to DOD $33.55 AocountBal~ceasofDOD $26734.04 YTD Interest to 000 $548.51 REV -1510 EX + (1-97) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Joseph Meglio 06/14/2007 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. SSfl 054-05-8113 FILE NUMBER 21-07-00620 DESCRIPTION OF PROPERTY % OF ITEM RELAW8~~[{I~ t~i~~~B~M1WJ~~~tfIT~6F t~~~RSFER. DATE OF DEATH DECO'S EXCLUSION TAXABLE VALUE NUMBER ATTACH ACOPYOFTHE OEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) 1 Helene Linwood, - gift from 17,356.00 100.00% 3,000.00 14,356.00 Decedent on 02/03/2007. 2 Jeffrey B. Meg1io, - gift 17,356.00 100.00% 3,000.00 14,356.00 from Decedent on 02/03/2007. 3 Linda s. Glasser, - gift 17,356.00 100.00% 3,000.00 14,356.00 from Decedent on 02/03/2007. TOTAL (Also enter on line 7, Recapitulation) $ 43,068.00 (If more space is needed. insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1510 EX (Rev. 1-97) REV-1511 EX +(1-97) COMMONWEALTH OF PENNSYLVANIA INHERIT ANCElAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Joseph Meglio Debts of decedent must be reported on Schedule I. ITEM NUMBER A. B. 3311 054 - 05 - 8113 06/14/2007 FILE NUMBER 21-07-00620 DESCRIPTION AMOUNT 1 FUNERAL EXPENSES: Cumberland Valley Memorial Gardens, - cemetery lot and interment. 1,440.00 2 Cumberland Valley Memorial Gardens, - engraving name on Veterans' Memorial. 250.00 3 Parthemore Funeral Home, - payment on account of funeral expense. 744.00 Total of Continuation Schedule(s) 7,200.53 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Linda S. Glasser Social Security Number(s) / EIN Number of Personal Representative(s) Street Address 645 Erf ord Road City Camp Hill State PA Zip 17011 3,912.00 Year(s) Commission Paid: 2008 2. 3. Attorney's Fees Law Offices-Marlin R. McCaleb Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Jeffrey B. Meg1io Street Address 1611 Bridge Street City New Cumberland State~Zip17070 Relationship of Claimant to Decedent Son 5,130.00 3,500.00 4. Probate Fees Register of Wills 252.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Other Administrative Costs Cumberland Law Journal, - advertising Letters. 75.00 2 PNC Bank, - check printing fee. 16.99 3 Register of Wills, - Filing Family Settlement Agreements. Register of Wills, - Short Certificate. Register of Wills, - Filing Inventory and Appraisement. Register of Wills, - Reserve for Filing Account, Notices, etc. 40.00 4 4.00 5 30.00 6 500.00 Total of Continuation Schedu1e(s) 127.74 TOTAL (Also enter on line 9, Recapitulation) $ 23,222.26 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97) Estate of: Joseph Meglio Soc See #: 054-05-8113 Date of Death: 06/14/2007 Continuation of Schedule H-A (Funeral Expenses) Item if Description Amount 4 Parthemore Funeral Home, - balance of funeral expense. 7,200.53 7,200.53 Estate of: Joseph Meglio Soc See #: 054-05-8113 Date of Death: 06/14/2007 Item # Description Continuation of Schedule H-B7 (Other Administrative Costs) Amount 127.74 7 The Patriot-News, - advertising Letters. 127.74 REV -1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE T JO( RETURN RESIDENT DECEDENT ESTATE OF Joseph Meglio SCHEDULE I DEBTS OF DECEDENT, MORTGAGE liABiliTIES, AND liENS SSIf 054-05-8113 06/14/2007 FILE NUMBER 21-07-00620 Include unreimbursed medical expenses. ITEM NUMBER 1 DESCRIPTION Crystal Springs, - account payable (water). AMOUNT 127.52 2 PA Department of Revenue, - 2007 PA Income Tax, account payable. 80.00 3 Premier Eye Care, - account payable, medical. 27.00 4 U. S. Treasury, - account payable (2006 income tax). 45.51 TOTAL (Also enter on line 10, Recapitulation) $ 280.03 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Farm RF:'V_1J;.1? E::V ,~ REV -1513 EX + (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Joseph Meglio SS# 054-05-8113 06/14/2007 NUMBER I. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [Include outright spousal distributions, and transfers under Sec. 9116(a){1.2)] See attached SCHEDULE J RELATIONSHIP TO DECEDENT Do Not List Trustee(s) FILE NUMBER 21-07-00620 AMOUNT OR SHARE OF ESTATE ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 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) Copyright (c) 2000 form software only The Lackner Group, Inc. 0.00 Form REV-1513 EX (Rev. 9-00) Estate of Joseph Meglio SSN: 054-05-8113 File No. 21-07-00620 SCHEDULE J BENEFICIARIES NAME AND ADDRESS OF PERSONS RECEIVING PROPERTY: RELATIONSHIP TO DECEDENT: Martin Linwood 1123 Valley Road Marysville, PA 17053 grandson Danielle Linwood 1123 Valley Road Marysville, PA 17053 granddaughter-in-law Cara Meglio granddaughter 1611 Bridge Street New Cumberland, PA 17070 Jodie Meglio grandson 1611 Bridge Street New Cumberland, PA 17070 Jeffrey B. Meglio son 1611 Bridge Street New Cumberland, PA 17070 Barbara Meglio daughter-in-law 1611 Bridge Street New Cumberland, PA 17070 Bruce Meglio 2011 General Potter Hwy. Centre Hall, PA 16828 son Zackary A. Glasser 302 Oak Street Harrisburg, PA 17109 grandson Helene Linwood 1918-A Logan Street Camp Hill, PA 17011 daughter Linda S. Glasser 645 Erford Road Camp Hill, PA 17011 daughter Total: AMOUNT OR SHARE OF ESTATE: 4,161.33 4,161.33 5,548.44 5,548.44 31,001.30 2,774.22 11,096.87 5,548.44 14,356.00 14.356.00 $ 98.552.37 ~- '.. ,') LAW OFFICES '<UN R. McCALEB LAST WILL AND TESTAMENT I, JOSEPH MEGLlO, of the Borough of New Cumberland, County of Cumberland and Commonwealth of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this as and for my , Last Will and Testament, hereby revoking and making void all former wills and codicils by me at any time heretofore made. FIRST. I order and direct that all my just debts and funeral expenses be paid by my Executrix, hereinafter named, as soon as conveniently may be done after my decease. SECOND. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, as follows: A. I give and bequeath an amount equal to seven and one-half (7-1/2%) per centum of my said estate unto my grandson, MARTIN LINWOOD, absolutely and in fee simple, if he survives me. B. I give and bequeath an amount equal to seven and one-half (7-1/2%) per centum of my said estate unto my granddaughter-in-Iaw, DANIELLE L1N\NOOD, absolutely and in fee simple, if she survives me. C. I give and bequeath an amount equal to ten (10%) per centum of my said estate unto my granddaughter, CARA MEGLlO, absolutely and in fee simple, if she survives me. D. I give and bequeath an amount equal to ten (10%) per centum LAW OFFICES 'v\ARLlN R. McCALEB of my.said estate unto my grandson, JODIE MEGLlO, absolutely and in fee simple, if he survives me. E. I give and bequeath an amount equal to thirty (30%) per centum of my said estate unto my son, JEFFREY B. MEGLlO, absolutely and in fee simple, if he survives me. F. I give and bequeath an amount equal to five (5%) per centum of my said estate unto my daughter-in-law, BARBARA MEGLlO, absolutely and in fee simple, if she survives me. G. I give and bequeath an amount equal to twenty (20%) per centum of my said estate unto my son, BRUCE MEGLlO, absolutely and in fee simple, if he survives me. H. I give and bequeath an amount equal to ten (10%) per centum of my said estate unto my grandson, ZACKARY A. GLASSER, absolutely and in fee simple, if he survives me. \. If any of the beneficiaries named in sub-paragraphs A through H, above, shall predecease me, then I order and direct that the share provided herein for such beneficiary shall be paid over and distributed unto his or her then-living lawful issue, per stirpes, and in default of said issue, the same shall be paid over and distributed pro-rata among the other shares provided in sub-paragraphs A through H, above. LASTLY. I nominate, constitute and appoint my daughter, LINDA S. GLASSER, Executrix of this, my Last Will and Testament, but if for any reason she -2- LAW OFFICES MARLIN R. McCALEB shall fail to qualify as such Executrix or cease so to serve, then I nominate, constitute and appoint my daughter, HELENE M. LINWOOD, to serve in her place and stead, each to serve without bond in this or any other jurisdiction. IN WITNESS WHEREOF, I, JOSEPH MEGLlO, have set my hand and seal to this, my Last Will and Testament which consists of three (3) typewritten pages to each of which I have affixed my signature this 12. day of /'"1 J (/c-;b .Jl . / / Y , A.D., Two Thousand Seven (2007). ./7 \ f .~. (SEAL) 1/' < "J) ,,/ (, ,The preceding instrument, consisting of this and two (2) other typewritten pages, each identified by the signature of the Testator, was on the date thereof signed, sealed, published and declared by JOSEPH MEGLlO, the Testator therein named, as and for his Last Will and Testament, in the presence of us, who, at his request, in his presence, and in the presence of each other, have subscribed our names as witnesses hereto. /l, ", ,'~ ,t), J, ,/ / o--/l,. t." /(/ &~i.~q-if/'~ ~V'~~~ r"~ ( , u -3-