HomeMy WebLinkAbout04-28-08
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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
RESIDENT DECEDENT 2 1 0 7
File NlITlber
0966
Date of Birth
214 09 2788
10 06 2007
05 18 1917
Decedent's last Name
Suffix
Decedent's First Name
HOPKINS
RUTH
MI
E
(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 D 2. Supplemental Return
D 4. limited Estate D 4a. Future Interest Compromise
(elate of death after 12-12-82)
[KJ 6. Decedent Died Testate D 7. ~:,em~~)a living Trust
(Attach Copy of Will)
D 9. litigation Proceeds Received D 10 Spousal P~ Credit ~clate of death
. b8twaen 12-31-91 a1d -1-95)
D
D
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
D
11. Election to tax under Sec. 9113(A)
(Attach 5ch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
JERRY A. WEIGLE ESQUIRE 717 532 7388
Firm Name (If Applicable)
WEIGLE & ASSOCIATES. P.C.
City or Post Office
SHIPPENSBURG
State
PA
ZIP Code
17257
REGIST~F WILLS UII ONLY _
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First line of address
126 EAST KING STREET
Second line of address
-..I
Correspondent's 8-mail address:
Under penalties of p,erjury, I declare that I have examined this return, including accompanY.irt9 schedules and statements, and to the best of my knowled~ and belief
it is true, correct aoo complete. Declaration of preparer other than the personal representative Is based on all Information of which preparer has any knoWledge. '
SIGNATURE OF PERSON RESPON ISLE FOR FILING RETURN DA
)(/#..- ~ . William A. Hopkins III
ADDRESS
Jerry A. Weigle Esquire
DATE ~
-~2-0 0
126 East King Street, Shippensbur
Side 1
L
1505b041147
1505b041147
....J~
ESTATE OF
Hopkins, Ruth E.
PA Inheritance Tax Return
Signature of Additional Fiduciaries
FILE NUMBER
21-07-0966
Under penalties of pe~Ury, 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 #2
Name
Address1
Address2
City, State, Zip
Date
Hagerstown, MD 21742-3045
4 - rz..1- -tJ<6
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1505b04214a
REV-1500 EX
DecedenfsName: Ruth E. Hopkins
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)................ 5.
6. Jointly Owned Property (Schedule F) D Separate Billing Requested............. 6.
7. Inter-VIVos Transfers & Miscellaneous Non-Probate Property
(Schedule G) D 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.
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 .00
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
0.00
15.
111,122.60
16.
0.00
17.
0.00
18.
19. Tax Due........... ................... ................. ........................... ........ ................................... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L
15D56042148
Decedent's Social Security Number
214 09 2788
246,402.95
246,40295
3,218.52
132,06183
135,28035
111,122 60
111,122.60
0.00
5,000.52
0.00
0.00
5,00052
D
1505604214&
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REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-07 -0966
DECEDENTS NAME
Ruth E. Hopkins
STREET ADDRESS
Swaim Health Center
f--- -_._-~~---_._--- I STATE ~----
CITY
Newville PA I 17241
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. CreditsJPayments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
5,000.52
4,600.00
242.11
Total Credits (A + B + C)
(2)
4,842.11
3. InterestlPenalty if applicable
D. Interest
E. Penalty
TotallnterestlPenalty (0 + 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.
B. Enter the total of line 5 + 5A. This is the BALANCE DUE.
(3)
(4)
(5) 158.41
(5A)
(5B) 158.41
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;.................................................................................. ~ [!J
b. retain the right to designate who shall use the property transferred or its income;.................................... [!Jx
c. retain a reversionary interest; or.... ................................... ........................................................................... 0 [i]
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?.......... ........................ ....................................... ....... ........................ ..... ......... 0 [!J
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 0 [!J
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?.... ....................................................... ............................ ............................... 0 [!J
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. 59116 (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. 59116 (a) (1.1) (ii)]. The statute does not exemDt 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. 59116 (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. 59116 1.2) {72 P.S. 59116 (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. 59116 (a) (1.3)1. 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.
Rev-1518 EX+ (6-98.
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SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEAl. TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Hopkins, Ruth E.
FILE NUMBER
21-07-0966
Indude the proceeds of litigation and the date the proceecIs were I'8C8iV8d by the estate.
All property JoIntly-owned with the rtght of survivorship must be disclosed on schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Adams Electric Cooperative - 2007 patronage dividend 28.90
2 F & M Trust Checking Account #34-88810 2.256.12
Accrued interest on Item 2 through date of death 0.22
3 F & M Trust Money Management Account #71-22993 242.492.84
Accrued interest on Item 3 through date of death 258.04
4 Presbyterian Homes - refund 988.83
5 U. S. Treasury - 20071040 federal income tax refund 378.00
TOTAL (Also enter on Line 5, Recapitulation)
246.402.95
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule E (Rev. 6-98)
REV-1151 EX+ (12-99)
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SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Hopkins, Ruth E.
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21-07 -0966
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s) attached 949.31
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address
City State Zip
-
Year(s) Commission paid
2. Attorney's Fees Weigle & Associates, P.C. 1,500.00 ""
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 352.00 ·
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 417.21
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 3,218.52
,
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 6-98)
Rev-1Sl12 EX+ (6-98)
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SCHEDULE H-A
FUNERAL EXPENSES
continued
COMMONWEALTH OF PENNSYlVANIA
NERlTANCE TAX RETURN
RESIlENT DECEDENT
ESTATE OF
Hopkins, Ruth E.
FILE NUMBER
21"{)7 "{)988
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Bon Ton - funeral clothing
113.30
2
Funeral Reception
858.01
3
Hammaker & Darner Memorials - engraving
180.00
Subtotal
949.31
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-A (Rev. 6-98)
Rev-1802 EX+ (6-'8)
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SCHEDULE H.B7
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Hopkins, Ruth E.
FILE NUMBER
21-47-4966
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Cumberland Law Journal - advertising Letters Testamentary
75.00
2
Cumberland Law Journal - advertising Letters Testamentary
222.46
3
Linda K. Klein - notary fee
14.00
4
Register of Wills, Cumberland County - filing PA Inheritance Tax Return
15.00
5
Register of Wills, Cumberland County - filing Farrlily Settlement Agreement
75.00
6
Weigle & Associates, P .C. - reimbursement for postage, xerox copies, and long
distance telephone calls
15.75
Subtotal
417.21
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6-98)
Rev-~112 EX+ (8-98)
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SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEAl.. TH OF PENNSYLVANIA
INtERITANCE TAX RETURN
RESI)ENT DECEDENT
ESTATE OF
Hopkins, Ruth E.
FILE NUMBER
21-07 -0966
Includ. unrelmbursed medical .xpen....
ITEM
NUMBER DESCRIPTION
1 Continuing Care Rx
VALUE AT DATE
OF DEATH
190.38
2 Continuing Care Rx
148.38
3 Department of Public Welfare - payment of claim against estate
131.509.42
4 PA Department of Revenue - 2007 PA40 Income tax (William Hopkins)
80.86
5 PA Department of Revenue - 2007 PA40 Income tax (Ruth Hopkins)
132.79
TOTAL (Also enter on Line 10. Recapitulation)
132,061.83
(If more space is needed. additional pages of the same size)
Copyright (c) 2002 fonn software only The Lackner Group. Inc.
Fonn PA-1500 Schedule I (Rev. 6-98)
REV~1S13 EX+ (9-00)
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SCHEDULE ..
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
NUMBER
Hopkins, Ruth E.
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS ~nclude outright spousal
Clistributions...l and transfers
under Sec. ~116(a)(1.2)]
William A. Hopkins, III
5 Orchard Lane
Newville, PA 17241
Son
RELATIONSHIP TO
DECEDENT
Do Not Uat Truatee(.)
I.
1
2
Dorothy A. Jones
1181 Wayne Avenue
Hagerstown, MD 21742
Daughter
FILE NUMBER
21-07 -0966
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
One-half of
Estate
55,561.30
One-half of
Estate
55,561.30
Total 111,122.60
Enter dollar amounts for distributions shown above on lines 5 through 18, as appropnate, 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
Copyright (c) 2002 form software only The Lackner Group, Inc.
TOTAL OF PART" - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
Form PA-1500 Schedule J (Rev. 6-98)
0.00
&t Will and g ~Uu1wd of-
9lutft E. :JbJp fUn/J
I, RUTH E. HOPKINS, of West Pennsboro Township, Cumberland County,
Pennsylvania, being of sound mind and memory declare this to be my Last Will and Testament
and revoke any will or codicil previously made by me.
ITEM I: I direct that all my just debts and funeral expenses, including my gravemarker
and all expenses of my last illness, shall be paid from my residuary estate as soon as practicable
after my decease as a part of the administration of my estate.
ITEM II: I give, devise and bequeath all of my estate of every nature and wheresoever
situate to my husband, WILLIAM A. HOPKINS, provided he shall survive me by thirty (30)
days.
ITEM III: Should my husband, WILLIAM A. HOPKINS, predecease me or die on or
before the thirtieth day following my death, then I give, devise, and bequeath all of my estate of
every nature and wheresoever situate to my issue per stirpes living on the thirty-first day
following my death in shares of equal value, share and share alike.
ITEM IV: I direct that all taxes that may be assessed in consequence of my death, of
whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as
part of the expenses of the administration of my estate.
ITEM V: I appoint WILLIAM A. HOPKINS, III and DOROTHY ANNE JONES,
Co-Executors of this, my Last Will and Testament.
ITEM VI: I direct that my Executors or their successor shall not be required to give
bond for the faithful performance of their duties in any jurisdiction.
I, RUTH E. HOPKINS, being unable to sign my name because of illness have had my
name subscribed for me in my presence by J (\ h '" /Vt. (, C \' .., "" , whereupon I have made
my mark in the space between my name this ~ day of November, 2003.
IN WITNESS WHEREOF, I hereunto set my hand and seal to this my Last Will and
Testament, written on
2- sheets of paper, dated this ~ day of November, 2003.
her ~
ilIA U ~ let &y 10/1'Vf-- (SEAL)
RUTH E. HOPKI~S
The preceding instrument, consisting of this and I other typewritten page(s),
each identified by the mark and signature of the testatrix, RUTH E. HOPKINS, was on the day
and date thereof signed, published and declared by RUTH E. HOPKINS, the testatrix herein
named, as and for her Last Will, 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.
residing at
~~ rn
;/b-/~ n
/
residing at
2
COMMONWEALTH OF PENNSYL VANIA
SS
COUNTY OF CUMBERLAND
We, RUTH E. HOPKINS, the testatrix in, and the undersigned witnesses to, the will, the
attached or foregoing instrument, who have signed the instrument, having been qualified
according to law do depose and say:
(a) that I, the testatrix, do hereby acknowledge that I signed the instrument as
my will, that I signed it willingly and as my free and voluntary act for the purposes
therein expressed; and
(b) that we, the witnesses, were present and saw the testatrix sign and execute
the instrument as her will, that she signed it willingly and executed it as her free
and voluntary act for the purposes therein expressed; that each of us in the hearing
and sight of the testatrix signed the will as a witness and that to the best of our
knowledge the testatrix was at that time 18 or more years of age, of sound mind
and under no constraint or undue influence.
her
mark
{Z...-h, p;~ ~~
RUTH E. <> NS
1<J'rh
rk-
t,- ~~
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71d.d~
Witness
Subscribed to and subscribed or
affirmed and actow~edged before me
by ~\ f:.. - ~~ the testatrix
and the witnesses whose names are signed above
this "20 day of IJ~ ' 2003.
(~, ){)l~
Notary P blic
4
m.frntrustonline.com
.TFlJST
October 30 I 2007
Weigle & Associates, PC
Attorneys-at-Law
126 East King Street
Shippensburg PA 17257-1397
RE: Ruth E Hookins
Mr. Weigle:
In reference to the above customer, our records show the enclosed information to be
accurate as of October 6, 2007.
If I may be of any further assistance, please contact me.
Sincerely,
~f~
Karen E Davis
A VP, Deposit Operations
P.o. Box60tO
Ch4imber,sburg,PA
,-
mJmtrnstonIine.com
Date of Death Valuations
Customer Name: Ruth E Hopkins
Date of Death: 10/06/07
Acct Tvoe Account Number Open Date Close Date Balance Accrued Int Total Balance Account Owners
Checkino 34-88810 03123/2007 still open 2,256.12 0.22 $ 2,256.34 Ruth E Hopkins. Indi....idually
Monev 71-22993 03/23/2007 still open 242,492.84 258.04 $ 242,750.88 Ruth E Hookins, Individuallv
ManaQement
..
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF PUBLIC WELFARE
BUREAU OF FINANCIAL OPERATIONS
DMSION OF THIRD PARTY LIABILITY
ESTATE RECOVERY PROGRAM
PO BOX 8486
HARRISBURG, PA 17105-8486
November 7, 2007
WEIGLE & ASSOCIATES
JERRY A WEIGLE ESQUIRE
126 EAST KING STREET
SHIPPENSBURG PA 17257
Re: RUTH HOPKINS
CIS #: 920167409
SSN: 214-09-2788
Date of Death: 10/06/2007
Dear Attorney Weigle:
This is to acknowledge receipt of payment in the amount of $131,509.42
regarding the above-referenced estate. The Estate Recovery Program's claim
is satisfied.
Your cooperation in resolving this matter is appreciated.
Sincerely,
&~~l.~
Elizabeth M. Wilson
TPL Program Investigator
717-214-1868
717-772-6553 FAX