HomeMy WebLinkAbout04-22-08
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15056051058
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
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
County Code Year
J.-I 0 '1
File Number
q 1 (
Date of Birth
195-36-5569
09/23/2007
09/18/1946
Decedent's Last Name
Suffix
Decedent's First Name
MI
Hall
Neva
J
(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
. 1. Original Return
2. Supplemental Return
3. Rernainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
4. Limited Estate
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 Sec. 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 Daytime Telephone Number
.
6. Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received
8. Total Number of Safe Deposit Boxes
R. Scott Cramer
City or Post Office
Duncannon
State
ZIP Code
(717) 834-5~0 6
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REGISTE~ILLS USE~LY
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DATE FILED \D
Firm Name (If Applicable)
First line of address
P.O. Box 159
Second line of address
PA
17020
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 of my knowledge and belief,
it is true, correct and complete. Deciaration 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
DATE
ADDF~ESS
DATE
.r-IZ-og
Side 1
L
15056051058
15056051058
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15056052059
REV-1500 EX
Decedent's Name:
Neva
J Hall
RECAPITULATION
1. Real estate (Schedule A).
2. Stocks and Bonds (Schedule B) . . .
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) 3.
4 Mortgages & Notes Receivable (Schedule D).
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 5.
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).
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) . .
13 Charitable and Governmental Bequests/See 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) XO_
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
SfWS<tJ Elec+/~'" 10 'RcItJJ HIIII
17,321.17
15.
16.
17.
34,642.35
18.
19 TAX DUE.
. . . . . 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
L
15056052059
Side 2
Decedent's Social Security Number
195-36-5569
1.
65,191.51
2.
4.
8.
65,191.51
13,227.99
13,227.99
51,963.52
5,196.35
15056052059
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REV-1500 EX Page 3
Decedent's Complete Address:
DECEDENT'S NAME
Neva J Hall
~-EET AD6RESS
365 Hollowbrook Dr.
1---- - - -----------
File Number
DECEDENT'S SOCIAL SECURITY NUMBER
195-36-5569
1------------- ----
CITY
CarlislE3
I I STATE
PA
IZtP----------
I 17013
--
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19) (1)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
5,196.35
Total Credits (A + B + C ) (2)
0.00
3. Interest/Penalty if applicable
D. InterEist
E. Penalty
-------------~ 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 oval on Page 2, Line 20 to request a refund. (4)
0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
5,196.35
B. Enter the total of Line 5 + SA. This is the BALANCE DUE.
(SA)
(5B)
A. Enter the interest on the tax due.
5,196.35
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;.......................................................................................... 0 [K]
b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 [K]
c. retain a reversionary interest; or.......................................................................................................................... 0 D
d. receive the promise for life of either payments, benefits or care? ...................................................................... D [i]
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. 0 [i]
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 [i]
4. Did decedent own 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.
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.
SCHEDULE A
REAL ESTATE
Estate of Neva J. Hall
No. 2007-00971
(Property jointly-owned with Right of Survivorship must be disclosed on Schedule F) All real estate should be
reported at fair market value which is defined as the price at which property would be exchanged between a willing
buyer and a willing seller, neither being compelled to_buy or sell, both having reasonable knowledge of the relevant
facts.
ITEM
DESCRIPTION
VALUE AT DATE OF DEATH
l. Real Estate
365 Hollowbrook Drive
Carlisle, P A 17013
Cumberland County
(see attached HUD)
$ 65,191.51
TOTAL (Also enter on line I, Recapitulation) $
(J/more space is needed, insert additional sheers of same size.)
65,191.51
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
Estate of Neva J. Hall
Debts of decedent must be reported on Schedule I
No. 2007-00971
ITEM
NUMBER
DESCRIPTION
AMOUNT
A. FUNERAL EXPENSES:
Funeral Home - Nichols Funeral Home
$ 2,040.99
B ADMINISTRATIVE COSTS:
1. Personal Representative's Commission -
Name of Personal Representative (s)
Social Security Number(s) .'EIN Number of Personal Representative(s)
Address:
2. ATTORNEY FEES
R. Scott Cramer
$ 4,400.00
3.. F AMIL Y EXEMPTION: (If decedent's address is not the same as claimant's, attach explanation)
Claimant - Ronald E. Hall
Street Address 365 Hollowbrook Dr.
City - Carlisle
State P A
Zip- 17013
$ 3,500.00
Relationship of Claimant to Decedent -
4.
5.
6.
7.
8.
Probate Fee - Cumberland County Register of Wills
Barrett Real Estate- Appraisal fee
R. Scott Cramer - negotiation/litigation re: real estate
TCS Industries, Inc. - Radon assessment
D&D Septic Service - sewer/water inspection
$ 252.00
$ 325.00
$ 1,600.00
$ 800.00
$ 310.00
TOTAL (Also enter on line 9. Recapitulation)
$ 13.227.99
SCHEDULE J
BENEFICIARIES
Estate of Neva J. Hall
No. 2007-00971
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
AMOUNT
SHARE OF ESTATE
A. Taxable Bequests:
A
1. Chanel Thomas
mece
100%
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF EST ATE
B. Charitable and Governmental Bequest
NONE
CHARIT ABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation) $
(Ifmore space is needed, insert additional sheets of same Size)
"7 _ ,_,-, i - i i 3 : I I
LAST WILL AND TESTAMENifF
........'
'.....,/ ~
I, NEVA J. HALL, of Middlesex Township, Cumberland County, Pennsylvania,
declare this instrument to be my last will and testament, hereby expressly revoking all wills and
codicils heretofore made by me.
1. I direct my executor to pay all of my debts, funeral and administrative expenses as
soon as may be done conveniently after my decease.
2. I authorize and empower my executor to sell any realty owned by me at my death,
and not specifically devised herein, at either public or private sale, and to give good and
sufficient deeds therefor, in fee simple, as I could do if living.
3. I devise and bequeath all of my estate of every nature and wherever situate as
follows:
(a) My jewelry to my mother, Pansy Fauver,
11
(b)
100 shares of my PPG stock to Bethany Fauver,
'\
(c) My house located at 365 Hollow Brook Drive, Carlisle, (recorded in
Cumberland County Deed Book "J", Volume 34, Page 295) to Chanel Thomas, subject to
the right of Ronald E. Hall to live in the house, rent free, for 17 years from the date
hereof, provided he pays the outstanding mortgage on the property, all taxes, insurance,
utilities and upkeep.
(d) All the rest, residue and remainder to my husband, Ronald E. Hall.
i
4. Should the gift in Paragraph No. 3(d) not take effect, I devise and bequeath all of
my estate of every nature and wherever situate as follows:
(a) 50% thereof to my mother, brothers and sisters, share and share alike, and
(b) 50% thereof to my husband's four daughters, share and share alike.
5. I nominate and appoint Ronald E. Hall to be the executor of this my Last Will and
Testament; he is to serve as such without bond. Should he die before my death, renounce or
refuse to serve for any reason, or die leaving any of my estate unadministered, I nominate and
appoint Renee M. Lesher and Evelyn J. Tanner, as substitute executrices, also to serve as such
without bond, with the same powers as are given herein to my executor.
6. I hereby suggest that my personal representative retain the services of Irwin,
McKnight & Hughes, as attorneys in the settlement of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this 14TH day of
February, 2001.
~~S\ \At\~t
EVA J ALL
(SEAL)
Signed, sealed, published and declared by NEVA J. HALL, the Testatrix above named,
as and 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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FTPA3-HUD-\ REV (.1/90)
Page /
-====-
A. First American Title Insurance Company THE INFORMATION CONTAINEO IN BLOCKS E.. G.. H.. I.. AND LINE 401 IS IMPORTANT
TAX INFORMATION AND IS BEING FURNISHED TO THE INTERNAL REVENUE SERVICE.
US DEPARTMENT OF HOUSING & URBAN DEVELOPMENT IF YOU ARE REOUIRED TO FILE A RETURN. A NEGLIGENCE PENALTY OR OTHER
SETILEMENT STATEMENT SANCTION WILL BE IMPOSED ON YDU IF THIS ITEM IS REOUIRED TO BE REPORTED
AND THE IRS DETERMINES THAT IT HAS NOT BEEN REPORTED.
B. Type ot Loan
---.--.---- 16 17 I 8
,. D FHA 2. D FmHA 3. D Conv. Unins. File Number Loan Number Mortgage Insurance Case Number
4. D VA 5. D Conv. Ins.
C. NOTE: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown. Items
marked "(P.O.C.)" were paid outside the closing; they are shown 11ere for Informational purposes and are not included in the totals.
D. NAME AND ADDRESS OF BORROWER E. NAME, ADDRESS AND T.I.N. OF SELLER F. NAME AND ADDRESS OF LENDER
iv{,'iNt. '!" > l...tNO' e.A~ 6C.,I'Fl"~S < J.T.t1"' v:;- N<i.\J~ \+4-j.L.. DtJL~TO"'lv gi'\-NI:::
'10 ~"'Ir"P t+~&.C... I \. y~..vw,z. \ ~I.")li' -"p",
l7" \-k.l..~u.J\!'<4w b>t. Tl L ~iNt: S1le ","r
l' \" it-H'O" J,..-."- ,,'/,
C~~~.Lll PA nOI> pc, tloJ .t.S""
t...,z"d.~~ f'p.. (''''0 i 1. S\t\(f~"" (J"U fit 7l!;7
G. PROPERTY LOCATION H. SETTLEMENT AGENT
>u5 l-\vu~\l"... ~l?cCl\t DIlIOL OfL'1.I.(,,,,, T I<>\< .!d\ I ,? i~Q""'(
--
fA 17"13 PLACE OF SETTLEMENT I. SETTLEMENT DATE
LM.L.,~l.~
( ~'DO\..\.H1 "tCWiN~tt IP ') !..f lit / DB
tjoc> I""t\:i.\ j\ /..{NvNL ffir 70lt j
J. SUMMARY OF BORROWER'S TRANSACTlON__ ~: SUMMARY OF SELLER'S TRANSACTION
/00. GROSS AMOUNT DUE FROM BORROWER: 400. GROSS AMOUNT DUE TO SEUER:
lOI. Contract sales price L 5:_~>-OCU____ 40 I. Contract sales price 2 $'u Cue
~:. Personal property ,>.n..i. '11 1-.:102. Person at property
I----~sclt~ement charges to borrower (line /400) 403.
e-!?4. 404.
105. 405.
--
AdjustmelZtsfvr items paid by seller in advance - Adjllstmenl.'i for items paid by seiler in advance
~~ty/town taxes to 406. City/town laxes to
107. County taxes to 407. County taxes to
t 08. School taxes i.f Iq to t.ho 40'1. z..c 408. School taxes 4/11 to {'./30 "/07.",,
~_ Wa,er/Sc,,:cr to 409. Water/Sewer to
~- ~,.
Itt. 4tt.
_.~_.~--
112. 4l2.
120. GROSS AMOUNT DUE FROM BORROWER 2." 2.1'; l. '\ 420. GROSS AMOUNT DUE TO SELLER 7..50 '10'),2.0
-'c.-200-:AMOUNTS PAID BY/OR IN BEHALF OF BORROWER: 500. REDUCTIONS IN AMOUNT DUE TO SELLER:
-----..
201. Deposit or earnest money r c..O C 501. Excess deposit (.~ee inslruclions)
202_ Principal amount of new loan(s) 1..00 1'>00 2Q?c Settlement charges to seller (line 14001 ~ ole '';
~~~~~.!:l~.!~~i.~) taken subject to 503. Existing toan(s) taken subject to
~_. 504. Payoff of first mortgage loan
~- 505. ~""" Le u,,, &~IL /4,\ ll'U L
~. -- ~3yoff of second mortgage loan
~----_.__._.- --.-----..-- .- 227. jl>(fo 4 'I !>OO" cO
~.__.._.._- -----.- ~._f.i~~\" '.,ky,~"'y 'Y '27 .(,11 7~
~'----_. ---.------ 222:..________
Adjustmenl.S for items unpaid by seller ,,- .---- --:~djflstmefl(S for items unpaid by seller
210. City/town tax~s to ~~.<::_i!y/town_taxes to
21 t. County taxes \ It to 'il' , -- t 1./11. '('1 51 t. County taxes II, to 41 f' IUYF?~
212. School (axes to -.._-- r---- ~~Scho'!.l taxes to
-
_213. Watcr/~~_ to 513. Water/Sewer to
..-." ~--------- --'- .
214. ---- 514.
---.
~~---- 5t5.
-
~~---_._._.. .------ 516.
217. 517.
-.-------
~-- -~-_._."- -.-..---- ..2! 8.
2t9. 519.
...E.Q:. TOTAL PAID_BY/FOR BORROWER _ '..c Ji.' /44,. ~'j --
520. TOTAL REDUCTION /N AMOUNT DUE SEUER I ~z. /I{.r. bq
_. 300. CASH AT SETTI..EMENT FROM/TO BORROWER - - 600. CASH AT SETTI..EMENT TOIFROM SELLER
~.Gross amount due from borrower (line /201 601. Gross amount due to seller (line 420)
302. Less amounts paid by/for borrower (line 220) 1-.----- - 602. Less reductions in amount due seller (line 520)
-;;;;-~..~~H--.-Grj.ROM 0 TO BORROWER :)1 /) S ,17 ~ 603. CASH o FROM Om SEUER 6S', ! 'i I .. r \
I have carefully reviewed the HUD-1 Settlement Statement and. to the best of my knowledge and belief, it is a true and accurate statement of all
receipts and disbursements made on my account or by me in this transaction. I further certify that I have received a copy of this HUD-1
Settlement Statement. I direct and authorize the Settlement Agent to make the distributions indicated hereon for my account, recognizing that lhe
Settlement Agent is not res . for the accuracy or validity of disbursement amounts or the completeness of charges made by others. Any
inte.rest earn . ent Agent hereunder may be retained by S~nt Age~t..GO /
" ;~aUe p/cL-L/'
SELLER ./
SELLER
ADDRESS
nowledge, the HUD-1 Settlement Stalement which I have prepared is a true and accurate account of the funds which were
v been e disbursed by the undersigned as part of the settlement of this transaction.
441/ofC;
DA E /
R. SCOTT CRAMER
ATTORNEY AT LAW
5 5. MARKET ST., P.O. BOX 159
DUNCANNON, PENNSYLVANIA 17020
(717) 834-5700
FAX NO. (717) 834-9012
April 18, 2008
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, Pennsylvania 17013
RE: Estate of Neva J. Hall 2007-00971
Dear Sir/Madam:
Please find enclosed herewith an original and one (1) copy of the Pennsylvania
Inheritance Tax Return along with an Inventory for the above-referenced estate,
Also enclosed is a check in the amount of $5, 196.35 which represents the tax
owing and a check in the amount of $15.00 for the filing fee.
Should you have any questions regarding same, please do not hesitate to contact
my office.
,j/tr;Sb-
I
R. Scott Cramer
Enclosures
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