HomeMy WebLinkAbout07-10-08'J REV-1500 EX (06-05
PA Department of Revenue
Bureau of Individual Taxes
PO Box 280601
Harrisburg, PA 17128-0601
15D56D41169
OFFICIAL USE ONLY
County Code Year File Number
IN R SIDENTEDECEDENTRN ~ ~ n ~ ~ ~~~~~
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
195-07-9125 10092007
Decedent's Last Name
HUGHES
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name
Spouse's Social Security Number
FILL INAPPROPRIATE BOXES BELOW
® 1. Original Return
4. Limited Estate
6. Decedent Died Testate
(Attach Copy of Wifl)
9. Litigation Proceeds Received
Date of Birth
06231917
Suffix Decedent's First Name
ZELDA
Suffix Spouse's First Name
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
2. Supplemental Return
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
between 12-31-91 and 1-1-95)
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
0 8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(Attach Sch. O)
MI
I
MI
I.vKKtJruNlJtN 1 -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
KEVIN M. SCOTT 717-257-7551
Firm Name (If Applicable)
SAUL EWING LLP
First line of address
2 N. 2ND STREET, 7TH FLOOR
Second line of address
City or Post Office
HARRISBURG
State ZIP Code
PA 17101
REGISTER OF WILL~,JbSE ONLY
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Co espondent's a-mail address: KSC TQSAUL . COM
Un r penalt es of perjury, I declare tha have amined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is rue, co ect and complete. Declarati of pr arer o er than the personal representative is based on all information of which preparer has any knowledge.
SI NATU E OF PERSON RESPDNSIBL Fr1R II Inl IzFnIRti _ __
6/jb/o8
2 N. ~jD STREET, 7TH
SBURG, PA 17101
6,(j()/08
2 N. 2ND STREET, 7TH FLOOR, HARRISBURG, PA 17101
PLEASE USE ORIGINAL FORM ONLY
Side 1
~, 15D56D41169 15D56041169 J
15056042160
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: ZELDA I HUGHES 19 5 - 0 7 - 912 5
RECAPITULATION
1. Real estate (Schedule A) .......................................... ... 1. 0
2. Stocks and Bonds (Schedule B) ..................................... ... 2. 0
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. ... 3. 0
4. Mortgages & Notes Receivable (Schedule D) .......................... ... 4. 0
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ..... ... 5. 3 , 4 8 2 . 2 7
6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested .... ... 6. 3 7 7.92
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ~ Separate Billing Requested .... ... 7. 16 , 9 6 9 . 9 5
8. Total Gross Assets (total Lines 1 - 7) ................................ ... 8. 2 0 , 8 3 0.14
9. Funeral Expenses & Administrative Costs (Schedule H) .................. ... 9. 2 , 5 5 2 . 6 6
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. .. 10. 3 , 513.91
11. Total Deductions (total Lines 9 & 10) ................................ .. 11. 6 , 0 6 6 . 5 7
12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 14 , 7 6 3 . 5 7
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ...................... .. 13. 0
14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. 14 , 7 6 3 . 5 7
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 .0_ 0 15. 0. 0 0
16. Amount of Line 14 taxable
at lineal rate x .04 5 14 , 7 6 3. 5 7 16. 6 6 4. 3 6
17. Amount of Line 14 taxable
at sibling rate x .12 0 17. 0. 0 0
18. Amount of Line 14 taxable
at collateral rate x .15 0 18. 0. 0 0
19. TAX DUE ...................................................... .. 19. 6 6 4. 3 6
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
15056042160 15056042160 J
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21- 0 7 -10 0 6
DECEDENT'S NAME
ZELDA IONE HUGHES
STREETADDRESS
824 LISBURN ROAD
CITY
STATE
Zlp
CAMP HILL PA 17011
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19) (1) 6 64.3 6
2. Credits/Payments
A. Spousal Poverty Credit 0
B. Prior Payments 6 2 7. 0 8
C. Discount 0
Total Credits (A + B + C)
3. InteresUPenalty if applicable (2) 6 2 7 . 0 8
D. Interest 0
E. Penalty 0
Total InterestlPenalty (D + Ej
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (3j 0 . 0 0
Fill in box on Page 2, Line 20 to request a refund. (q)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 3 7 . 2 8
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 3 7 . 2 8
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 : ..................................... .....
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 own an "in trust for" or payable upon death bank account or security at his or her death? ..... []
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 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 childtwenty-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 is 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)]. Asibling 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-1502 EX+ (6-98)
SCHEDULE A
COMMONWEALTH OF PENNSYLVANIA REAL ESTATE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
ZELDA IONE HUGHES 21-07-1006
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be
exchange between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant farts
t~~ nivro space is neeaea, insert aaanional sheets of the same size)
REV-1503 EX+ (6-98)
SCHEDULE B
COMMONWEALTH OF PENNSYLVANIA STOCKS ~ BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
t:~ lA I t yr FILE NUMBER
ZELDA IONE HUGHES ~-1_n~_-Inn~
All property jointly-owned with right of survivorship must be disclosed oo Srharlii~e F
~u a wi c aNat,c m nccuCU, msen aaamonai sneers or the same size)
REV-1504 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE C
CLOSELY-HELD CORPORATION,
PARTNERSHIP OR
SOLE-PROPRIETORSHIP
t~ IAI t ur FILE NUMBER
ZELDA IONE HUGHES 71 - n ~ _ -t n n ~
~~~ iovv~c ~- ~ v. ~-~ tuiuuvmy an supponmg mrormauon) must ae attachetl for each closely-held corporationlpartnershipinterest ofthe decedent, other than a
sole-proprietorship. See instructions for the supporting information to be submitted fnr c~la_nrnnriolnrehinc
i~~ nivic space is neeaea, insert aaamonal sneers of the same size)
REV-1505 EX+(6-98) SCHEDULE C-1
CLOSELY-HELD CORPORATE
COMMONWEALTH OF PENNSYLVANIA STOCK INFORMATION REPORT
INHERITANCE TAX RETURN
RESIDENT DECEDENT _
ESTATE OF ~ FILE NUMBER
ZELDA IONE HUGHES 21-07-1006
1. Name of Corporation State of Incorporation
Address Date of Incorporation
City State Zip Code Total Number of Shareholders
2. Federal Employer I.D. Number Business Reporting Year
3. Type of Business Product/Service
4.
6. Was the Corporation indebted to the decedent? .........................................[]Yes ~No
If yes, provide amount of indebtedness $
7. Was there life insurance payable to the corporation upon the death of the decedent? ............ Yes
If yes, Cash Surrender Value $ Net proceeds payable $ _
Owner of the policy
8. Did the decedent sell or transfer any stock in this company within one year prior to death or within two years
if the date of death was prior to 12-31-82?
Yes ~No If yes, Transfer []Sale Number of Shares
Transferee or Purchaser Consideration $ Date
Attach a separate sheet for additional transfers and/or sales.
9. Was there a written shareholder's agreement in effect at the time of the decedent's death? ....... []Yes ~No
If yes, provide a copy of the agreement.
10. Was the decedent's stock sold? .................................... . .................QYes ~No
If yes, provide a copy of the agreement of sale, etc.
11. Was the corporation dissolved or liquidated after the decedent's death? ......................[]Yes ~No
If yes, provide a breakdown of distributions received by the estate, including dates and amounts received.
12. Did the corporation have an interest in other corporations or partnerships? .................... Yes ~ No
If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest.
~ • ~' • ~ •
A. Detailed calculations used in the valuation of the decedent's stock.
B. Complete copies of financial statements or Federal Corporate Income Tax returns (Form 1120) for the year of death and 4 preceding years.
C. If the corporation owned real estate, submit a list showing the complete addressles and estimated fair market valueis. It real estate appraisals have
been secured, attach copies.
D. List of principal stockholders at the date of death, number of shares held and their relationship to the decedent.
E. List of officers, their salaries, bonuses and any other benefits received from the corporation.
F. Statement of dividends paid each year. List those declared and unpaid.
G. Any other information relating to the valuation of the decedent's stock.
No
(If more space is needed, insert additional sheets of the same size)
Provide all rights and restrictions pertaining to each class of stock.
5. Was the decedent employed by the Corporation? ........................................QYes ~No
If yes, Position Annual Salary $ Time Devoted to Business
REV-1506 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE C-2
PARTNERSHIP
INFORMATION REPORT
ESTATE OF FILE NUMBER
ZELDA IONE HUGHES 21-07-1006
1. Name of Partnership
Address
City
2. Federal Employer I.D. Number
3. Type of Business
Product/Service
Date Business Commenced
Business Reporting Year
State Zip Code
4. Decedent was a []General ~ Limited partner. If decedent was a limited partner, provide initial investment $
5.
7. Was the Partnership indebted to the decedent? ......................................... Yes ~No
If yes, provide amount of indebtedness $
8. Was there life insurance payable to the partnership upon the death of the decedent? ............ DYes ~No
If yes, Cash Surrender Value $ Net proceeds payable $
Owner of the policy
9. Did the decedent sell or transfer an interest in this partnership within one year prior to death or within two years if the date of death was prior to
12-31-82?
Yes ~No If yes, (]Transfer Sale Percentage transferred/sold
Transferee or Purchaser Consideration $ Date
Attach a separate sheet for additional transfers and/or sales.
10. Was there a written partnership agreement in effect at the time of the decedent's death? ......... Yes ~ No
If yes, provide a copy of the agreement.
11. Was the decedent's partnership interest sold? .......................................... []Yes []No
If yes, provide a copy of the agreement of sale, etc.
12. Was the partnership dissolved or liquidated after the decedent's death? ...................... []Yes ~ No
If yes, provide a breakdown of distributions received by the estate, including dates and amounts received.
13. Was the decedent related to any of the partners? ........................................ []Yes ~ No
If yes, explain
14. Did the partnership have an interest in other corporatipns or partnerships? .................... []Yes ~No
If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest.
A. Detailed calculations used in the valuation of the decedent's partnership interest.
B. Complete copies of financial statements or Federal Partnership Income Tax returns (Form 1065) for the year of death and 4 preceding years.
C. If the partnership owned real estate, submit a list showing the complete address/es and estimated fair market value/s. If real estate appraisals have
been secured, attach copies.
D. Any other information relating to the valuation of the decedent's partnership interest.
6. Value of the decedent's interest $
REV-1507 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE D
MORTGAGES & NOTES
RECEIVABLE
ESTATE OF FILE NUMBER
ZELDA IONE HUGHES ~~-n~_~nn~
Au property ~omny-owned with right of survivorship must be disclosed on Srhedu~n F
~~~ nwi c aNaw ~a nceucu, niSCll d00100n81 Sflee[S OT [ne Seme SIZe~
REV-1508 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
t~ IAt t or FILE NUMBER
ZELDA IONE HUGHES 21-07-1006
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with rtaht of survivorship must tip d~~~i~eo,a ,,., c,.Mea„~~ ~
~~~ ~~~~~ ~ ~Na~~ ~~ naauea, msen aoamonai sneers or the same size)
REV-1509 EX+ (6-98)
SCHEDULEF
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
ZELDA IONE HUGHES 21-07-1006
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule tx
SURVIVING JOINTTENANT(S) NAME ADDRESS RELATIONSHIPTO DECED
A.TIMOHTY HUGHES
B.
C.
JOINTLY-OWNED PROPERTY:
7024 TERRANN DRIVE
HARRISBURG, PA 17112
ENT
SON
LETTER DATE DESCRIPTION OF PROPER
ITEM
NUMBER
FOR JOINT
TENANT
MADE
JOINT TY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANKACCOUNT NUMBER OR SIMILAR
IDENTIFYING NUMBER.ATTACH DEEDFORJOINTLY-HELD REALESTATE.
DATE OF DEATH
VALUE OFASSET h OF
DECD'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENT'S INTEREST
~ A. 1990 M&T BANK CHECKING ACCOUNT 755.83 50% 377.92
TOTAL (Also enter on line 6 Recapitulation) I$ 3 7 7 9 2
(If more space Is needed, Insert addltlonal sheets of the same size)
REV-1510 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF FILE NUMBER
ZELDA IONE HUGHES 21-07-1006
This schedule must be completed and filed if the answer to any ofquestions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY
ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIPTO DECEDENT AND DATE OF DEATH %OF DECD'S EXCLUSION
NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OFASSET INTEREST (IF APPLICABLE)
~. HARTFORD ANNUITY ##245878 16,969.95
TAXABLE
VALUE
16,969.95
_ TOTAL (Also enter on line 7 Recapitulation) I $ 16 , 9 6 9 9 5
(If more space Is needed, Insert addltlonal sheets of the same size)
REV-1511 EX+ (10-06)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ZELDA IONE HUGHES
FILE NUMBER
21-07-1006
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions 1, 0 4 0. 0 0
Name of Personal Representative(s) Marorie t t a F . Mi 11 e r
StreetAddress 2 N. 2nd Street, 7th Floor
ciry_Harrisburq state PA zIP 17003
Year(s) Commission Paid:
2. Attorney Fees
1, 0 4 0. 0 0
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
StreetAddress
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees
118.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. CUMBERLAND LAW JOURNAL
75.00
8. CARLISLE SENTINEL
142.66
9 • Saul Ewing LLP - advance costs, copies, postage, mileage 137.00
TOTAL (Also enter on line 9 Recapitulation) I$ 2, 5 5 2 6 6
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX+ (12-03)
SCHEDULEI
COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT f
ca iH i c yr FILE NUMBER
ZELDA IONE HUGHES 21-07-1006
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION VALUEATDATE
OF DEATH
~ CAMP HILL EMERGENCY PHYSICIANS 22.95
2. SPIRIT PHYSICIAN SERVICES 37.76
3. PHYSICIANS REHAB 17.94
4. WEST SHORE EMS 846.30
5. HOLY SPIRIT HOSPITAL 992.00
6 TIMOTHY HUGHES-reimburse for 2007 mileage and 2006 tax preparer fee 1 4 3 5 0
7. KATHY STAHL -reimburse for 2007 mileage 98.46
8. SAUL EWING LLP 500.00
9• KATHY STAHL - reimburse for 52 hours-POA-for 2007 8 5 5.0 0
TOTAL (Also enter on line 10 Recapitulation) I $ 3 , 513 91
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF -
ZELDA IONE HUGHES
NUMBER NAMEANDADDRESS OF PERSON(S) RECEIVING PROPERTY
1 TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116(a)(1.2)]
A. TIMOTHY HUGHES
B. ~ DALES HUGHES
C. ~ KATHY STAHL
D. ~ MARIE HUGHES
FILE NUMBER
21-07-1006
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) OF ESTATE
SON 1/4
SON I 1/4
DAUGHTER I 1/4
DAUGHTER-IN-LAW I 1/C~
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWNABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
11 NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
SCHEDULE)
BENEFICIARIES
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $
(If more space is needed, insert additional sheets of the same size)
REV-1514 EX+ (12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
ZELDA IONE HUGHES 21-07-1006
This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89,
actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit.
Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death from 5-1-89 to 4-30-99,
and in Aleph Volume for dates of death from 5-1-99 and thereafter.
Indicate the type of instrument which created the future interest below and attach a copy to the tax return.
^ Will ^ Intervivos Deed of Trust ^ Other
^ Life or ^ Term of Years
^ Life or ^ Term of Years
^ Life or ^ Term of Years
^ Life or ^ Term of Years
^ Life or ^ Term of Years
1. Value of fund from which life estate is payable .............................................. $
2. Actuarial factor per appropriate table ..................................................... .
Interest table rate- ^3 1/2% ^6% ^10% ^Variable Rate
3. Value of life estate (Line 1 multiplied by Line 2) ........................................... $
^ Life or ^ Term of Years
^ Life or ^ Term of Years
^ Life or ^ Term of Years
^ Life or ^ Term of Years
1. Value of fund from which annuity is payable ................................................ $
2. Check appropriate block below and enter corresponding (number) ............................. .
Frequency of payout - ^Weekly (52) ^Bi-weekly (26) ^Monthly (12)
^Quarterly (4) ^Semi-annually (2) ^Annually (1) ^Other ( )
3. Amount of payout per period ............................................................ $
4. Aggregate annual payment, Line 2 multiplied by Line 3 ...................................... .
5. Annuity Factor (see instructions)
Interest table rate-^31/2% ^6% ^10% ^VariableRate
6. Adjustment Factor (see instructions) ............................................ .
7. Value of annuity - If using 3 1/2%, 6%, 10%, or if variable rate and period
payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 ................... .
If using variable rate and period payout is at beginning of period, calculation is:
(Line 4 x Line 5 x Line 6) + Line 3 ..................................................... $
SCHEDULE K
LIFE ESTATE, ANNUITY
& TERM CERTAIN
:heck Box 4 on REV-1500 Cover Shee
NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A Through G of
this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13 and 15 through 18.
(If more space is needed, insert additional sheets of the same size)
REV-1644 EX+ t3_04) INHERITANCE TAX
SCHEDULEL
COMMONWEALTH OF PENNSYLVANIA REMAINDER PREPAYMENT
INHERITANCE TAX RETURN OR INVASION OF TRUST PRINCIPAL
RESIDENT DECEDENT
I.
II.
III.
FILE NUMBER 21- 0 7 -10 0 6
is r A I t ~F - -------
HUGHES ZELDA I
(Last Name) (First Name)
(Middle Initial)
This schedule is appropriate only for estates of decedents dying on or before December 12, 1982.
This schedule is to be used for all remainder returns when an election to prepay has been filed under the provisions of
Section 714 of the Inheritance and Estate Tax Act of 1961 or to report the invasion of trust principal.
REMAINDER PREPAYMENT:
A. Election to prepay filed with the Register of Wills on
(Date)
B. Name(s) of Life Tenant(s) Date of Birth Age on date Term of years income
or Annuitant(s) of election or annuity is payable
C. Assets: Complete Schedule L-1
1. Real Estate .............................. $
2. Stocks and Bonds ........................ $
3. Closely Held Stock/Partnership .............. $
4. Mortgages and Notes ...................... $
5. Cash/Misc. Personal Property ............... $
6. Total from Schedule L-1 .................... ................................ $
D. Credits: Complete Schedule L-2
1. Unpaid Liabilities ......................... $
2. Unpaid Bequests ................. . ....... $
3. Value of Unincludable Assets ................ $
4. Total from Schedule L-2 .................... ........ . ....................... $
E. Total Value of trust assets (Line C-6 minus Line D-4) ............................... $
F. Remainder factor (see Table I or Table II in Instruction Booklet) ....................... .
G. Taxable Remainder value (Line E x Line F) ..
.....
(Also enter on Line 7, Recapitulation) .............. . ................ $
rrvvH~IVrv Ut GpRPUS:
A. Invasion of corpus
(Month, Day, Year)
B. Name(s) of Life Tenant(s) Date of Birth Age on date Term of years income
or Annuitant(s) corpus or annuity is payable
consumed
C. Corpus consumed .......................................................... $
D. Remainder factor (see Table I or Table II in Instruction Booklet) ....................... .
E. Taxable value of corpus consumed (Line C x Line D) .............................. $
(Also enter on Line 7, Recapitulation)
REV-1647 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE M
FUTURE INTEREST COMPROMISE
Check Box 4a on Rev-1500 Cover Sheet
FILE NUMBER
ZELDA IONE HUGHES 21-07-1006
This Schedule is appropriate only for estates of decedents dying after December 12, 1982.
This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in
possession and enjoyment cannot be established with certainty.
Indicate below the type of instrument which created the future interest and attach a copy to the tax return.
^ Will ^ Trust ^ Other
I. Beneficiaries
II.
III.
I V.
NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH AGE TO
NEAREST BIRTHDAY
1.
2.
3.
4.
5.
For decedents dying on or after July 1, 1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within
9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving
spouse exercises such withdrawal right.
^ Unlimited right of withdrawal ^ Limited right of withdrawal
Explanation of Compromise Offer:
...,~~~~~~a~y ~~ a.vrnprvmrse ~n'er:
1. Amount of Future Interest ...................................................... $
2. Value of Line 1 exempt from tax as amount passing to charities, etc.
(also include as part of total shown on Line 13 of Cover Sheet) .. $
3. Value of Line 1 passing to spouse at appropriate tax rate
Check One ^ 6%, ^ 3%, ^ 0% $
(also include as part of total shown on Line 15 of Cover Sheet)
4. Value of Line 1 taxable at lineal rate
Check One ^ 6%, ^ 4.5% $
(also include as part of total shown on Line 16 of Cover Sheet)
5. Value of Line 1 taxable at sibling rate (12%)
(also include as part of total shown on Line 17 of Cover Sheet) .. $
6. Value of Line 1 taxable at collateral rate (15%)
(also include as part of total shown on Line 18 of Cover Sheet) .. $
7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) .................. $
(If more space is needed, insert additional sheets oithe same size)
REV-1648 EX (11-99)(I) SCHEDULE N
SPOUSAL POVERTY CREDIT
COMMONWEALTH OF PENNSYLVANIA (AVAILABLE FOR DATES OF DEATH 011011927012131194)
INHERITANCE TAX DIVISION
ESTATE OF FILE NUMBER
ZELDA IONE HUGHES 21-07-1006
This schedule must be completed and filed if you checked the spousal poverty credit box on the cover sheet.
1. Taxable Assets total from line 8 (cover sheet) ... . ............................... ............ 1.
2. Insurance Proceeds on Life of Decedent ....................................... ............ 2.
3. Retirement Benefits ....................................................... ............ 3.
4. Joint Assets with Spouse ................................................... ............ 4.
5. PA Lottery Winnings ....................................................... ............ 5.
6a. Other Nontaxable Assets: List (Attach schedule if necessary) ... 6a.
6b,
6c.
6d.
6. SUBTOTAL (Lines 6a, b, c, d) ........................................................ . .. ~6
7. Total Gross Assets (Add lines 1 thru 6) ........ . ..................... . ..................... 7.
8. Total Actual Liabilities .................................................................. 8.
9. Net Value of Estate (Subtract line 8 from line 7) .......................................... . .. 9.
if line 9 is greater than $200, 000 -STOP. The estate is not eligible to Claim the credit. If not, continue to Part !!.
Income: 1. TAX YEAR: 19 2. TAX YEAR; 19 3.
a. Spouse ............ 1a. 2a. 3a.
b. Decedent .......... 1b. 2b. 3b.
c. Joint .............. 1c. 2c. 3c.
d. Tax Exempt Income .. 1d. 2d. 3d.
e. Other Income not
listed above ........
1 e.
2e.
3e.
f. Total .............. 1f. 2f. 3f.
4. Average Joint Exemption Income Calculation
4a. Add Joint Exemption Income from above:
(1 f) + (2f) + (3f) _
4b. Average Joint Exemption Income ........................................................... _
If line 4(b} is greater than $40, 000 -STOP. The estate is not eligible fo claim the credit. If not, continue to Part !//.
1. Insert amount of taxable transfers to spouse or $100,000, whichever is less
2. Multiply by credit percentage (see instructions) ............................................. .
3. This is the amount of the Resident Spousal Poverty Credit. Include this figure
in the calculation of total credits on line 18 of the cover sheet .................................. .
4. For Nonresidents, enter the ratio of the decedent's gross estate in PA to the value of the
decedent's gross estate ............................................................... .
5. Multiply line 3 by line 4 and enter the total here. This is the amount of the Nonresident Spousal
Poverty Credit. Include this figure in the calculation of total credits on line 18 of the cover sheet....... .
TAX YEAR: 19
REV-1649 EX+ (6-98)
SCHEDULE O
COMMONWEALTH OF PENNSYLVANIA ELECTION UNDER SEC. 9113(A)
INHERITANCE TAX RETURN (SPOUSAL DISTRIBUTIONS)
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
ZELDA IONE HUGHES 21-07-1006
Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act.
If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust.
This election applies to the Trust (marital, residual A, B, By-pass, Unified Credit, etc.).
If a trust or similar arrangement meets the requirements of Section 9113(A), and:
a. The trust or similar arrangement is listed on Schedule 0, and
b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule 0,
then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated
as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule 0, the personal representative shall be considered to have
made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on
Schedule 0. The denominator is equal to the Total value of the truss or similar arrangement.
Part A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving soouse
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~TFIB HARTFORD US GOV SBCURZTIBS - Y {1637y 45.841
~~ ~`~~ /' / j ~7H8 HARTFORD FIIGH YIHLD - A {316) 45.OB~
l7//(j/ ~TFiH HARTFORD HOABY 17ARKBT - B ;940) 9.08
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TIMOTHY K HUGHES POA Jv ` ( ~~~
245878 \ J
Z ZONE HUGHES TOD ~~'C C~
TIMOTHY K HUGHES POA `~ f
7024 TERRANN DR
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Fund
THE HARTFORD US GOV SECURITIES - E UnitsiShares UniUShare Price Fund Value
(1~) 0•~ S 9.14 ; 0.00
Ticker: FIUGX
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1111 /2007
LAST WILL AND TESTAMENT
OF
ZELDA IONE HUGHES
Introductory Clause. I, Zelda Ione Hughes, a resident of and domiciled in the
Borough of Camp Hill, County of Cumberland and Commonwealth of Pennsylvania, do
hereby make, publish and declare this to be my Last Will and Testament, hereby revoking
alI Wills and Codicils at any time heretofore made by me.
I have three living children: Dale W. Hughes; Kathy S. Stahl; and Timothy K.
Hughes. I have one deceased child, G. Randall Hughes, who died December 14, 1966. I
have two grandchildren from my deceased child: Sherry D. Hughes and Darryl 5. Hughes.
ITEM I
Direction to Pay Debts. I direct that all my legally enforceable debts, secured and
unsecured, be paid as soon as practicable after my death.
ITEM II
Direction to Pay All Taxes from Residuary Estate. I direct that all estate,
inheritance, succession, death or similar taxes (except generation-skipping transfer fazes)
assessed with respect to my estate herein disposed of, or any part thereof, or on any bequest
or devise contained in this my Last Will (which term wherever used herein shall include any
Codicil hereto), or on any insurance upon my life or on any property held jointly by me with
another or on any transfer made by me during my lifetime or on any other property or
interests in property included in my estate for such tax purposes be paid out of my residuary
estate and shall not be charged to or against any recipient, beneficiary, transferee or owner
of any such property or interests in property included in my estate for such tax purposes.
ITEM III
Outri¢ht Gift of All Property to Children Contingent Gift to Named Beneficiary. I give,
devise and bequeath all the rest, residue and remainder of my property of every kind and
description (including lapsed legacies and devises) wherever situate and whether acquired
before or after the execution of this Will, absolutely in fee simple to my surviving children
and Eo the widow of my deceased son, Marie J. Hughes, in equal shares, per stirpes.
ITEM IV
Namine the Personal Representative Personal Representative Succession Personal
Representative's Fees and Other Matters. The provisions for naming the Personal
Representative, Personal Representative succession, Personal Representative's fees and
other matters are set forth below:
(1) Naming an Individual Personal Representative. Ihereby nominate, constitute,
and appoint as Personal Representative of this my Last Will and Testament Dale W.
Hughes and Donn L. Snyder, Esquire and direct that he shall serve without bond.
(2) Fee Schedule for Individual Personal Representative. For its services as
Personal Representative, the individual Personal Representative shall receive reasonable
compensation for the services rendered and reimbursement for reasonable expenses.
ITEM V
Definition of Personal Representative. Whenever the word "Personal Representative"
or any modifying or substituted pronoun therefor is used in this my Will, such words and
respective pronouns shall include both the singular and the plural, the masculine, feminine
and neuter gender thereof, and shall apply equally to the Personal Representative named
herein and to any successor or substitute Personal Representative acting hereunder, and
such successor or substitute Personal Representative shall possess all the rights, powers and
duties, authority and responsibility conferred upon the Personal Representative originally
named herein.
ITEM VI
Powers for Personal Representative. Byway of illustration and not of limitation and
in addition to any inherent, implied or statutory powers granted to Personal Representatives
generally, my Personal Representative is speCifcally authorized and empowered with respect
to any property, real or personal, at any time held under any provision of this my Will: to
allot, allocate between principal and income, assign, borrow, buy, care for, collect,
compromise claims, contract with respect to, continue any business of mine, convey, convert,
deal with, dispose of, enter into, exchange, hold, improve, incorporate any business of mine,
invest, lease, manage, mortgage, grant and exercise options with respect to, take possession
of, pledge, receive, release, repair, sell, sue for, to make distributions or divisions in cash or
in kind or partly in each without regard to the income tax basis of such asset, and in general,
to exercise all the powers in the management of my Estate which any individual could
exercise in the management of similar property owned in his or her own right, upon such
terms and conditions as to my Personal Representative may seem best, and to execute and
deliver any and all instruments and to do all acts which my Personal Representative may
2
,., ,
deem proper or necessary to carry out the purposes of this my Will, without being limited
in any way by the specific grants of power made, and without the necessity of a court order.
ITEM VII
Provision for Personal Representative to Act as Trustee for Beneficiary Under Age
Twenty-0ne. If any share or property hereunder becomes distributable to a beneficiary who
has not attained the age of Twenty-one (21) years or if any real property shall be devised
to a person who has not attained the age of Twenty-one (21) years at the date of my death,
then such share or property shalt immediately vest in the beneficiary, but notwithstanding
the provisions herein, my Personal Representative acting as Trustee shall retain possession
of the share or property in trust for the beneficiary until the beneficiary attains the age of
Twenty-one (21), using so much of the net income and principal of the share or property
as my Personal Representative deems necessary to provide for the medical care, education,
support and maintenance in reasonable comfort of the beneficiary, taking into consideration
to the extent my Personal Representative deems advisable any other income or resources
of the beneficiary or his or her parents known to my Personal Representative. Any income
not so paid or applied shall be accumulated and added to principal. The beneficiary's share
or property shall be paid over, distributed and conveyed to the beneficiary upon attaining
age Twenty-one (21), or if he or she shall sooner die, to his or her personal representatives.
Whenever my Personal Representative determines it appropriate to pay any money for the
benefit of a beneficiary for whom a trust is created hereunder, then the amounts shall be
paid out by my Personal Representative in such of the following ways as my Personal
Representative deems best: (1) directly to the beneficiary; (2) to the legally appointed
guardian of the beneficiary; (3) to some relative or friend for the care, support and
education of the beneficiary; (4) by my Personal Representative using such amounts directly
for the beneficiary's care, support and education. My Personal Representative as trustee
shall have with respect to each share or property so retained all the powers and discretions
conferred upon it as Personal Representative.
ITEM VIII
Discretion Granted to Personal Representative in Reference to Tax Matters. My
Personal Representative as the fiduciary of my estate shall have the discretion, but shall not
be required when allocating receipts of my estate between income and principal, to make
adjustments is the rights of any beneficiaries, or among the principal and income accounts
to compensate for the consequences of any tan decision or election, or of any investment or
administrative decision, that my Personal Representative believes has had the effect, directly
or indirectly, of preferring one beneficiary or group of beneficiaries over others; provided,
however, my Personal Representative shall not exercise its discretion in a manner which
would cause the loss or reduction of the marital deduction as maybe herein provided. In
determining the state or federal estate and income tan liabilities of my estate, my Personal
Representative shall have discretion to select the valuation date and to determine whether
3
1 ~ .
any or all of the allowable administration expenses in my estate shall be used as state or
federal estate tax deductions or as state or federal income tax deductions.
ITEM IX
Definition of Children. For purposes of this Will, "children" means the lawful blood
descendants in the first degree of the parent designated; and "issue" and "descendants" mean
the lawful blood descendants is any degree of the ancestor designated; provided, however,
that if a person has been adopted, that person shall be considered a child of such adopting
parent and such adopted child and his or her issue shall be considered as issue of the
adopting parent or parents and of anyone who is by blood or adoption an ancestor of the
adopting parent or either of the adopting parents. The terms "child," "children; "issue,"
"descendant" and "descendants" or those terms preceded by the terms "living" or "then living"
shall include the lawful blood descendant in the first degree of the parent designated even
though such descendant is born after the death of such parent.
The term "per stirpes" as used herein has the identical meaning as the term "taking
by representation" as defined in the Pennsylvania Probate Code.
ITEM X
Statement by Testatrix of Intent Not to Exercise Power of Appointment. I hereby
refrain from exercising any power of appointment that I may have at the time of my death.
Testimonium Clause. IN WITNESS WHEREOF, I have hereunto set my hand and
affixed my seal this ,~ day of August, 1996.
(SEAL)
Z DA IONE H HES
4
~ ~
Attestation Clause. The foregoing Will was this ~rday of Au st, 1996 si
published and declared by the Testatnz as and for her Last Will and Testament in ourepresence,
and we, at her request and in her presence, and in the presence of each other, have hereunto
sub 'bed our names witnesses on the above date.
of •
of ~ ~7['n n Sl D ~~-
5
COMMONWEALTH OF PENNSYLVANIA :
COUNTY OF DAUPHIN
ss:
We, Zelda Ione Hughes, and Donn L. ~nyder and Carol A. Garling &
Sybil A. ;tiller ,the Testatrix and the witnesses, respectively, whose names are
signed to the attached or foregoing instrument, being first 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 (or willingly directed another to sign for her), and that
she executed it as her free and voluntary act for the purposes therein expressed, and that
each of the witnesses, in the presence and hearing of the Testatrix, and in the presence of
each other, signed the Will as witness and to the best of our knowledge the Testatrix was
at that time eighteen years of age or older, of sound mind, and under no constraint or undue
influence.
\ ,
Witness, Carol A. Garl'
Subscribed, sworn to, and acknowledged before me by Zelda Ione Hughes, the
Testatrix and subscribed and sworn to before me by Donn L. snyder and Carol A. Garling
& Sybil A. Miller , witnessed; t#~ 6th day of Aggust~ 1996.
(Seal)
Public for Pen vlvania
My Commission Expires:
NOTARIAL SEAL
Maronetta F. Miller, Notary Pudic
Harrisburg, PA Dauphin County
My Commission Expires Jan. il), ?fi00
6
W1tneS , ybil A. Miller
t'
1'
' fn
FIRST CODICIL TO WILL
I, ZELDA I. HUGHES, of Cumberland County, Pennsylvania, declare this to be a
Codicil to my Will dated August 6, 1996.
FIRST: I hereby revoke subparagraph (t) of ITEM IV of my WiII in its
entirety and in lieu thereof substitute the following:
"(1) Naming an Individual Personal Representative. I hereby nominate,
constitute, and appoint as Personal Representative of this my Last Will and Testament Donn L.
Snyder and Maronetta Miller and direct that they serve without bond."
SECOND: In all other respects I ratify, confirm and republish my Will dated
August 6, 1996.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ day
of ~ ~ ~ ~ ' , 2007.
{'~'~-~~,~,,-,-c.c... ~ ~ - p~cJ (SEAL)
Z~DA I. HUGHES
SIGNED, SEALED, PUBLISHED AND DECLARED by the above named
ZELDA I. HUGHES, the testator, as and for a Codicil to her last Will dated August 6, 1996, in
the presence of us who, at the testator's request, in her presence and in the presence of each other,
have hereunto subscribed our names as witnesses.
WITNESS
1~,,,: /' Y I ~
WITNESS
ADDRESS
ADDRESS
/~
`~
COMMONWEALTH OF PENNSYLVANIA :
COUNTY OF ss
We, ZELDA I. HUGHES, the testator, and ~~ b ~: c~ h ~ ~ ~ Z
and Cdr - s 1 ~ ~e ~ C' C l~ ,the witnesses, whose names are signed to the
foregoing instrument, being first duly sworn, do hereby declaze to the undersigned authority that
the testator signed and executed the instrument as and for a Codicil to her last Will dated August
6, 1996, and that she signed willingly, and that she executed it as her free and voluntary act for
the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the
testator, signed the Codicil as a witness and that to the best of the witnesses' knowledge the
testator was at that time over eighteen years of age, of sound mind and under no constraint or
undue influence.
,A
ZELDA ~. HUGHES
Witness
Witness ~
Subscribed, sworn to and acknowledged before me by ZELDA I. HUGHES, the
testator, and subscribed and sworn to before me by ~ E'_ b 0 c 4 h K i ~ Z
and C ~ f ~ S '~ i ~ ~ C ~ , witnesses, this ~ ~ day of ~ PC ,~ , 200?.
.~~ ~ _ ~~~
KEVIN M. SCOTT
Attorney I.D. # 70322
-2-
,' ~r
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF ~ L~ ~~ kj ~u n CF ;
~~
On this, they day of ~t ~ ~ , 2007, before me , L. SI~'(~/Ffie
undersigned officer, personally appeared KEVIN M. SCOTT, known to me or satisfactorily
proven to be a member of the bar of the highest court of Pennsylvania, and certified that she was
personally present when the foregoing acknowledgement and affidavit were signed by ZELDA I.
HUGHES and witnesses.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
~ ~~~~
Notary Public
Commonwealth of Pennsylvania
My Commission Expires:
;(:~ Fy"F.~LTF~ CAF F~ii;
--- ---
tol.;~ai c~
FC ~thy L. S~i~. Nd2ry Put~lic:
City QF Fk~cA~x~. Dauphin ('.~ mty
L4•; :'sx:.~=~iort Ex~' tx Mar. %3. 7; ~' ;
-3-