HomeMy WebLinkAbout04-14-08 (3)
-I
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
INHERITANCE TAX RETURN 21 08
RESIDENT DECEDENT
File Number
0123
Date of Birth
189091068
01222008
05171915
Decedent's Last Name
SPIER
Suffix
Decedent's First Name
LOUISE
MI
L
(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
a 1. Original Return 0 2. Supplemental Return
0 4. limited Estate 0 4a. Future Interest Compromise
(date of death after 12-12-82)
a 6. Decedent Died Testate 0 7. Decedent Maintained a Living Trust
(Attach Copy of Will) (Allach Copy of Trust)
0 9. litigation Proceeds Received 0 10 Spousal Poverty Credit (date of death
. between 12-31-91 and 1-1-95)
3. Remainder Return (date of death
prior to 12-13-82)
o 5. Federal Estate Tax Return Required
o
8. Total Number of Safe Deposit Boxes
o
11. Election to tax under Sec. 9113(A)
(Attach Sch. 0)
~ORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
ame Daytime Telephone Number
FRANCIS A ZULLI 7172321488
Firm Name (If Applicable)
WION, ZULLI
City or Post Office
HARRISBURG
State
PA
ZIP Code
17101
REGISTER OF WILLS US~L Y
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AND SEIBERT
First line of address
109 LOCUST
STREET
Second line of address
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. wzs@mindspring.com
Correspondent's e-mail address:
Under penalties of perjury, I declare that,' have examined this return, including accompanying ~chedules and ~tatements, and t() the best of my knowledge and belief,
it is true, correct and complete. Decl ratl of preparer other than the personal representative IS based on all information of which pre parer has any knowledge,
SIGNAT PERSON RESP NS R fLING RETUfN DATE . 0
Mary L. Davis ~ '/ / 0
Francis A Zulli
08
ADDRESS '
Side 1
L
15056041147
15056041147
-I
~
-I
15[]5b[]42148
REV-1500 EX
Decedent's Name:
SPIER, LOUISE L.
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) 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.
140,061.46
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 ~
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.
140,061.46
18.
19. Tax Due.. ............. .............. ................ ............................... ......................... ................ 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L
15[]5b[]42148
Decedent's Social Security Number
189091068
5.
151,751.37
151,751.37
11,689.91
11,689.91
140,061.46
21,009.22
21,009.22
D
15[]5b[]42148
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REV-1500 EX Page 3
Decedent's Complete Address:
D
SPIER, LOUISE L.
STREET ADDRESS
MANOR CARE HOME
File Number 21 - 08 - 0123
1700 E. MARKET STREET
CITY
STATE
ZIP
CAMP HILL
PA
17011
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1 )
21,009.22
1,050.46
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + 8 + C)
(2)
1,050.46
Total Interest/Penalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3) 0.00
(4)
(5) 19,958.76
(5A)
(58) 19,958.76
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 W
b. retain the right to designate who shall use the property transferred or its income;.................................... D W
c. retain a reversionary interest; or.................................................................................................................. D W
d. receive the promise for life of either payments, benefits or care?.............................................................. D W
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?............ .................... .................. ..... ..................... .................................. ........ D w
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... D W
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?..................................................................................................................... D W
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 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. 99116 (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 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. 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.
~~~~---,,,--.-
LAST WILL AND TESTAMENT
OF
LOUISE L. SPIER
I, LOUISE L. SPIER, of Lemoyne, Cumberland County,
Pennsylvania, being of sound mind, memory and understanding,
do make and publish this my Last Will and Testament, hereby
revoking and making void all former Wills and Codicils by
me a tan y time her e t 0 for e mad e .
I TEM I.
I direct my Executrix or her successor,
hereinafter named, to pay al I of my just debts, funeral expenses
and costs of administration of my estate as soon after my
decease as conveniently may be done.
I TEM I I . g i ve, de vis e and be que a t h a I I the res t
and remainder of my estate, real, personal or mixed, wheresoever
situate and of every kind and description, whether now owned
by me or hereafter acquired, unto my sister, Frances M. Lundgren,
of Lemoyne, Pennsylvania.
ITEM III. Should my sister, Frances M. Lundgren
predecease me, then and in such event, I give, devise and
bee que a t h a lIt her est, res i due and r ema i n d e r 0 f my est ate
a s f 0 1 1 ow s :
1. One-half (1/2) of my residuary estate in
equal shares to my two nieces: Mary L. Davis
2429 Jericho Drive, Harrisburg, Pennsylvania
and Janet L. Hench, 576 East Mulberry Street,
Elizabethtown, Pennsylvania.
2. The remaining one-half (1/2) in equal shares
to my niece and two nephews: Betty Linda
McLaughlin, 204 Heather Drive, Harrisburg,
Pennsylvania; James E. Tarman, 10 Dunover
Court, Hummelstown, Pennsylvania and Robert
N. Tarman, 605 Sandra Avenue, Harrisburg,
Pennsylvania.
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ITEM IV. In the event my niece, Mary L. Davis,
predeceases me, then, and in such event, I give, devise and
bequeath her share of my estate unto her children, Patricia
Davis and Andrew Davis, equally, or unto the survivor.
ITEM V. In the event my niece, Janet L. Hench,
predeceases me, then, and in such event, I give, devise and
bequeath her share of my estate unto her child, Elizabeth
Ann Hench.
ITEvI VI. In the event my niece, Betty Linda
McLaughlin, predeceases me, then, and in such event, give,
devise and bequeath her share of my estate unto her children,-
Dennis McLaughlin, Scott McLaughlin and Christopher McLaughlin
equally, or unto the survivor.
ITEM VII. In the event my nephew, James E. Tarman,
pedecease me, then, and in such event, give, devise and
bequeath his share of my estate unto his children equally.
In the event that my nephew, James E. Tarman, predeceases
me ,Ie a v i n g no chi I d 0 r chi 1 d r en, the n, and ins u c h eve n t
I give, devise and bequeath his share of my estate in equal
shares to my niece Betty Linda McLaughlin and my nephew Robert
N. Tarman.
ITEM VI II. In the event my nephew, Robert N. Tarman,
predeceases me, then, and in such event, I give, devise and
bequeath his share of my estate unto his children equally.
In the event thay my nephew, Robert N. Tarman, predeceases
me , I e a v i n g no chi 1 d 0 r chi I d r en, the n, and ins u c h eve n t
I give, devise and bequeath his share of my estate in equal
shares to my niece Betty Linda McLaughlin and my nephew James
E . T a rma n .
I TEM I X. I d ire c t t hat a lIt a xes t hat ma y be ass e sse d
in consequence of my death, of whatever nature and by whatever
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LOU I SE L. SP IfER
=,
jurisdiction imposed, shall be paid from my residuary estate
as a part of the expense of the administration of my estate.
ITEM X. I appoint my niece, ~ry L. Davis, Executrix
of this my Last Will and Testament. Should Mary L. Davis
fail to qualify or cease to act as Executrix, I appoint my
niece, Janet L. Hench, Executrix of this my Last Will and
Testament.
ITEM XI. I direct that my Executrix or her successor
shall not be required to give bond for the faithful performance
of their duties in any jurisdiction.
this I
, IN WI1NESS V\HEREOF,
-If) .. t '
, day 0 f 'j r;;',() 'te rrl<J4 C'"
" . ........ j ,"'--
,
have hereunto set my hand
, 1990.
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LOU {SE L. S;1> I ER
(SEAL)
The preceding instrument, consisting of this and
two other typewritte~ pages identified by the signature of
the testatrix, Louise L. Spier, was on the day and date thereof
signed, published and declared by Louise L. Spier, the testatrix
the rei n n ame d a san d for her Las t Wi I I and T est ame nt, i nth e
pre s en ceo f u s wh 0 , a the r r e que s t, i n her pre s en c e, and i n
the presence of each other have subscribed our names as witnesses
hereto.
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1/"<:-r:,P'-C:, /'r l'-~":\ ,/d'1Z~7?~1.t?L'Q f 1 04 Wa 1 nut S t r e e t
ROBERT N. TARMAN Harrisburg, PA
() f~vJJL R " ,\t1-lQ)tvl..c:J2~_'Of 104 Walnut Street
FRANK R. NIAGNELUI Harrisburg, PA
3
COvMONWEALTH OF PENNSYLVANIA
ss
CDUNTY OF DAUPH IN
We, Louise L. Spier, Robert N. Tarman and Frank R.
Magnelli the Testatrix and Witnesses respectively, whose names
are signed to the attached or foregoing instrument, being duly
sworn, do hereby declare to the undersigned authority that the
Testatrix signed and executed the instrument as her Last Will and
that she had signed willingly, and that she executed it as her
free and voluntary act for the purposes therein expressed, and
t hat e a c h 0 f the wit n e sse s, i nth e pre s en c e an d he a r i n g 0 f the
Testatrix signed the Will as witnesses and that to the best of
their knowledge, the Testatrix was at that time eighteen years of
age or older, of sound mind and under no constraint or undue
influence.
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LOUISE L. SPlEij1
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ROBERT N. TARMAN
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FRANK R. MAGNELLlr
Subscribed, sworn to and acknowledged
Louise L. Spier the Testatrix, and ubscr
before me by Rober~rman an Frank R.
the !a(Lt day 0 f ~/tEtA,l~tt:re A
~OTARI~L SEAL .
6tNJAMIN F HAMMOND. JR.. Hot~~y ~ub'
M' commission Expires Sept. S. 199
IH@rriSbUrg Ci~Y Dauph1n County
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
I FILE NUMBER
21-08-0123
ESTATE OF SPIER, LOUISE L.
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 DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 Fulton Bank - checking account #3622-70679 123,942.33
2 M& T Bank - checking account #80957846 21,983.52
3 Genworth Financial - nursing home refund 3,472.00
4 Manor Care- refund 2,190.00
5 Highmark - Medical Insurance refund 163.52
TOTAL (Also enter on Line 5, Recapitulation) 151,751.37
Fulton Bank
FE8 1 9; 2fJD
LISTENING.
February 14, 2008
Wion, Zulli & Seibert
P.O. Box 1121
Harrisburg, PelTI1sylvania 17108
Dear SirIMadam:
RE: Louise L. Spier, deceased January 22,2008
In response to your recent inquiry concerning the accounts maintained in the name of
the decedent, please be advised that the following accounts were open at the date of death:
Checking # 3622-70679, open 1/25/2005, date of death balance
$123,942.33 (any accrued interest ($17.61) would not have been
payable had the account been closed on the date of death) James
E. Tarman as Power of Attorney.
If you should have any further questions, please do not hesitate to contact me at (717)
291-2437.
Very truly yours,
~~~
Credit Inquiry Processor
CONFIDENTIAL
This information is furnished as ~ matter of business courtesy
in answer to your inQuiry, and is for ytlUf confidential use only.
No responsibility is assu,'TIad by this ~i1k or any of its officers.
. Any. opinion herein expressed ts s~bject to change without ilotic.;e.
.c.~\.'E8RATIN"G 125 YE41?S
POBox 4887
La ncoster, PA 1/604
Fulton Bank
125 YEARS ANO SfILL LI STE N I N G.
fultonbank.com
1-800-FULTON-4
mlM&rBank
499 Mitchell Road, MiIlsboro, DE ]9966 Mail Code DE-MB-12
Phone (888) 502-4349
Fax (302) 934-2955
February] 3, 2008
Law Offices of
Wion Zulli & Seibert
POBox 1121
Harrisburg, Pennsylvania 17108-1121
Re: Estate of- Louise L Soier
Social Security: 189-09-1068
Date of Death: Januarv 22. 2008
Dear Sir or Madam:
Per your inquiry dated February 08, 2008, please be advised that at the time of death, the above-named decedent had)on
deposit with this bank the following:
1.
Type of Account
Checking Account
Account Number
80957846
Ownership (Names oj)
Louise L Spier *
Opening Date
12/28/75 Closed 02/06/08
Balance on Date of Death
$21,983.31
Accrued Interest
$
0.21
Total
$21,983.52
Please be advised, there was no safe deposit box found for the above decedent.
* If upon reviewing the information above, you believe there are additional accounts not referenced, please provide
us with an account number and/or name of any possible joint account holder. For any additional information on
the above accounts, including ownership and any changes, closures and/or reimbursement of funds, please call the
Highland Park Office # 717-737-3322.
Sincerely,
'~W~;1/
Nancy C{agett c.-
Records Management
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF SPIER, LOUISE L.
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER FUNERAL EXPENSES:
A.
DESCRIPTION
B.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Mary L. Davis
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address 2429 Jericho Avenue
City Harrisburg State PA
1.
Zip 17110
2.
Year(s) Commission paid 2008
Attorney's Fees Francis A. Zulli, Esquire
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
State
Zip
4. Probate Fees
Register of Wills
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1
Register of Wills - filing fee for inventory and PA Inheritance tax return
FILE NUMBER
21-08-0123
AMOUNT
7,500.00
3,500.00
302.00
30.00
TOTAL (Also enter on line 9, Recapitulation)
11,689.91
Schedule H
Funeral Expenses &
Administrative Costs continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
3 Cumberland Law Journal - advertise letters
IFILE NUMBER
21-08-0123
I
I
174.58
ESTATE OF SPIER, LOUISE L.
2 The Sentinel - advertise letters
75.00
4
Cumberland Apothecary - statement
108.33
Page 2 of Schedule H
REV-1513 EX+ (9-00)
*'
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SPIER, LOUISE L.
I FILE NUMBER
21-08-0123
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERTY Do Not List Trustee(s)
I. TAXABLE DISTRIBUTIONS [include outright sp,ousal
aistributions, and ransfers
under Sec. 9116 (a) (1.2)]
1 Mary J. Davis Niece 25% of residue
2429 Jericho Drive
Harrisburg, PA 17110
2 Janet L. Hench Niece 25% of residue
576 Mulberry Street
Elizabethtown, PA 17022
:3 Betty Linda McLaughlin Niece 16.67% of residue
5552 Seven Lakes West
West End, NC 27376
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS
NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00
REV-1513 EX+ (g-OO)
.
SCHEDULE J
BENEFICIARIES continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SPIER, LOUISE L.
I FILE NUMBER
21-08-0123
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERTY Do Not List Trustee(s)
I. TAXABLE DISTRIBUTIONS [include outright srrousal
Clistributions, and ransfers
under Sec. 9116 (a) (1.2)]
4 James E. Tarman Nephew 16.67% of residue
10 Dunover Court
Hummelstown, PA 17036
5 Robert N. Tarman Nephew 16.67% of residue
106 Walnut Street
Harrisburg, PA 17101
Page 2 of Schedule J