HomeMy WebLinkAbout06-23-08--~ REV-1500 15056041147
EX (06-05) OFIFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO 80X.280601 ~~ 1 ~ ~ i n ,~
Harrisburg, PA 17128-0601 RESIDENT DECEDENT ~X-
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
188108309 04172008 10281914
Decedent's Last Name Suffix Decedent's First Name MI
HALL ESTHER I
(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 IPJ DUPLICATE WITH THE
REGISTER OF' WILLS
FILL IN APPROPRIATE OVALS BELOW
® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death
prior to 12-13-82)
^ 4. Limited Estate ^ qa. Future Interest Compromise ^ 5. Federal Estate Tax Return Required
(date of death after 12-12-t32)
® 6 Decedent Died Testate
(Attach Copy of Will) ^ ~ Decedent Maintained a Living Trust
(Attach Copy of Trust) 8. Total Number of Safe Deposit Boxes
^ 9. Litigation Proceeds Received ^ 1 p. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) ^ (Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
ROBERT P. KLINE 7177702540
Firm Name (If Applicable)
KLINE LAW OFFICE
First line of address
714 BRIDGE STREET
Second line of address
P.O. BOX 461
City or Post Office
NEW CUMBERLAND
Correspondent's a-mail address:
State ZIP Code
PA 17070
REGISTER OF WILLS U?~E ONLY
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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.
SIGNAT RE OF PERSON RESPONSIBLE OR FILING RETURN DATE
Sally Ann Gentile G~y~p~'
ADDRESS 1/
15 U itol Hill Road, New Cumberland, PA 17070
SI ATURE OF P ARER OT THAN R PRESENTATIVE DATE
_ Robert P. Kline L ~ , n ~ , , c~
ADDRESS
714 Bridge Street, New Cumberland, PA 17070
Side 1
15056041147 '15056041147
REV-1500 EX
15056042148
Decedent's Social Security Number
Decedents Hama: HALL , E S T H E R I 18 8 10 8 3 0 9
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 & Misce-laneous Personal Property (Schedule E) ................ 5.
6. Joint Owned Pro ert Schedule F 6 5 9 7 2
IY p y ( ) ^ 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) ....................................................................... g. 6 5 9 . 7 2
5,186.54
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. 5,186.54
12. Net Value of Estate (Line 8 minus Line 11) ........................................... .................. 12.
-4,526.82
13. Charitable and Governmental Bequests/Sec 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.
-4,526.82
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 .00 15.
16. Amount of Line 14 taxable
at lineal rate X .045 16.
17. Amount of Line 14 taxable
at sibling rate X .12 17.
18. Amount of Line 14 taxable
at collateral rate X .15 18.
19. Tax Due .............................................................................................................. ....... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
15056042148 15056042148
0.00
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21
A
Hall, Esther I
STREET ADDRESS
1700 Market Street
CITY
Camp Hill STATE
PA ZIP
17070
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. Interest/Penalty if applicable
p, Interest
E. Penalty
(1)
Total Credits (A + B + G) (2)
Total Interest/Penalty (D + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4)
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. (5)
A, Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56)
Make Check Payable to: REGISTER OF W/LLa, AGENT
0.00
0.00
0.00
0.00
~.~~
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IIN THE APPROPRIATE BLOCKS
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 :.................................... ^ ~x
c. retain a reversionary interest; or .................................................................................................................. ^ 0
d. receive the promise for life of either payments, benefits or care? .............................................................. ^ x^
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? ....................................................................................................................... ^
3. Did decedent own an "in trust for" or payable upon death bank account or security at Ihis or her death?......... ^ ^x
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ...................................................................................................................... ^
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. §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 P.S. §9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse fromm 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. §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 i;> four and one-half (4.5) percent,
except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (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. §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.
SCHEDUL
EF
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Hall, Esther I I FILE NUMBER
21
It an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME I ADDRESS ~ RELATIONSHIP TO DECEDENT
A
Sally Ann Gentile
JOINTLY OWNED PROPERTY:
1518 Capitol Hill Road
New Cumberland, PA 17070
Daughter
ITEM
NUMBER LETTER
FOR JOINT
TENANT DATE
MADE
JOINT Include name o Ina vial institu Ion and bank account number
or similar identifying number. Attach deed forjointly-held real
estate. DATE OF DEATH
VALUE OF ASSET % OF
DECD'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENTS INTEREST
1 ~ A Wachovia Checking Acct 31000663390091 1,319.43 50% 659.72
TOTAL (Also enter on line 6, Recapitulation) 659.72
SCHEDIAE H
FUI~RAL EXPFJVSES &
COMMONWEALTH OF PENNSYLVANIA ~~ A~
INHERRANCE TAX RETURN ~ f
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Hall, Esther ! f 21
Debts of decedent must be reported on Schedule 1.
ITEM DESCRIPTION AMOUNT
NUMBER FUNERAL EXPENSES:
A. 1 Parthemore Funeral Home & Cremation Services, Inc 3,338,54
1303 Bridge Street, New Cumberland, PA 17070
2 Rolling Green Cemetery Company 1,633.00
1811 Carlisle Road, Camp Hill, PA 17011
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State Zip
Year(s) Commission paid
2. Attorney's Fees Kline Law Office 200.00
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 Register of Wills 15.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7, Other Administrative Costs
1
TOTAL (Also enter on Itne 9, Recapitulation) 5,186.54
LAST WILL AND TESTAMENT
OF
ESTHER I. HALL
I, ESTHER I. HALL, of Lower Allen Township, Cumberland County, Pennsylvania,
being of sound and disposing mind, memory and understanding, do make, publish and declare this
to be my Last Will and Testament, hereby revoking and making void all previous Wills and
Codicils heretofore made by me.
FIRST
I order and direct my personal representative hereinafter named to I~ay all of my just debts,
funeral expenses and expenses involved or connected with the administration of my estate as soon
after my death as is reasonably possible. However, my personal representative need not accelerate
and pay those unmatured obligations which, in his, her or its opinion, it might be proper and more
advantageous to retain or renew and pay as they become due and payable. If I do not own a burial
plot or a grave marker at the time of my death, I authorize my personal representative, in his, her, or
its sole discretion, to purchase a burial plot and to erect a suitable marker at my grave, and to
expend sums from my estate for this purpose.
Page 1 of 5 Pages
SECOND
I give, devise, and bequeath my entire estate together with all insurance proceeds thereon of
whatever nature and wheresoever situate to my daughter, SALLY ANN GENTILE, providing that
she survives me by sixty (60) days.
THIRD
Should my daughter, SALLY ANN GENTILE, predecease me car die on or before the
sixtieth (60th} day following my death, then I give, devise, and bequeath my entire estate together
with all insurance proceeds thereon of whatever nature and wheresoever situate in equal shares to
my son, WILLIAM WERNER, and my daughter, WILMA HAVEROl'1, who survive me by
sixty (60) days.
FOURTH
My Executor is authorized and empowered to exercise from time to time in his, her or its
sole discretion and without prior authority from any Court, in respect of any property forming any
part of my estate hereby created or otherwise in its possession hereunder, all powers conferred by
law upon executors and I intend that such powers be construed in the broadest possible manner.
FIFTH
I nominate, constitute and appoint my daughter, SALLY ANN GEl`1TILE, Executrix of
~^ this my Last Will and Testament. In the event SALLY ANN GENTILE is deceased, unable or
unwilling to serve or shall cease to serve for any reason whatsoever, then I nominate, constitute and
appoint my son, WILLIAM WERNER, to serve instead. I direct that my personal representative
shall not be required to give or post bond for the faithful performance of his, her or its duties in this
or any other jurisdiction.
Page 2 of 5 Pages
SIXTH
I hereby declare it to be my expressed desire that my personal representative employ
Kline Law Office of New Cumberland, Pennsylvania, for legal advice acid assistance regarding this
my Last Will and Testament, said attorneys having considerable knowledge of my affairs, views
and wishes respecting any matters that may arise at the probate of this in:;trument, the
administration of my estate, and the execution of the powers herein mentioned.
IN WITNESS WHEREOF, I have hereunto set my hand to this my Last Will and
Testament this ~ day of
--
Witness
~ ~C~~
Witness
a
005.
ESTHER I. HALL
Page 3 of 5 Pages
ACKNOWLEDGEMENT
COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF CUMBERLAND
I, ESTHER I. HALL, the Testatrix whose name is signed to the attached or foregoing
instrument, having been duly qualified according to the law, do hereby acknowledge that I signed
and executed the instrument as my Last Will and Testament; that I signed it willingly, and that I
signed it as my free and voluntary act for the purposes therein expressed.
ESTHER I. HALL
Sworn or affirmed and acknowledged before me by ESTHER I. HALL, the Testatrix, this
;Zfi day of t'~~ , 2005.
,~~' ~ .
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OTARY PUBLIC
COIvIMONWEALTH OF PENNSYL,Y
Notarial Seal
Sharon R. Feister, Notary Public
ew C~~~tserland Boro, Cumbi.t~aad
~Iy Commission Expires Apr. I5, 2009
Page 4 of 5 Pages
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF CUMBERLAND
We, ,~~~~~.-, ~ ,~Gi.cf ~- and L-y~.~~ P ~/,c~~ ,the
witnesses whose names are attached to the foregoing document, being duly qualified according to
the law, do depose and say that we were present and saw Testatrix sign ar-d execute the instrument
as her Last Will and Testament; that she signed willingly and that she executed it as her free and
voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and
sight of the Testatrix signed the Last Will and Testament as witnesses and that to the best of our
knowledge the Testatrix was at the time 18 or more years of age, of sound mind and under no
constraint or undue influence.
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Sworn or affirmed and subscribed before me by ~L'~ ~'- G ~~ c and
~ ~~ti'~ ~ ~Li~/~ this ~~`"` day of ~c'Z'c~7~t,6-~~~ , 2005.
C `~/ ~t~GCiG~
NOTARY PUBLIC
CCN1PlgoNWEALTH of P]~NNSYL°VAv:~A
Sharon R Fe~ N Gary Publi
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Page 5 of 5 Pages