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HomeMy WebLinkAbout08-26-0815056041114 REV-1500 Ex (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN c PO BOX 280601 ~ \ ~ ~ Q~ J Harrisburg PA 17128-0801 RESIDENT DECEDENT ~l ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 03212008 01291928 Decedent's Last Name Suffix Decedent's First Name MI BREIGHNER EDNA R (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 INAPPROPRIATE OVALS BELOW 1. Original Return ~ 2. Supplemental Return 0 3. Remainder Return (date of death prior to 12-13-82) ~4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) 8. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death 0 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 T0: Name Daytime Te{ephone Number FRE'Y & TILEY Firm Name (If Applicable) ROBERT G. FREY First line of address 5 SOUTH HANOVER STREET Second line of address City or Post Office CARLISLE State ZIP Code PA 17013 Correspondent's a-mail address: RFREY@ FREYT ILEY . COM 717-243-5838 REGISTER OF WILLS USE ONLY ~ .- ~:. ~': ':-" ; ,> -- ~' ; DATEfItEO ` ~ _, ~,-, c.a _' ._, ~ ~, - ~--, Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the besl 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 nowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ~--,_ ? _..~. ~ ~. 08/25/08 33~STRAWBERRY DRIVE, CARLISLE, PA 17013 SIGNAI'UR PREPA R OSHA REP NTATIVE DA 0 $ / 2 5 / O 8 ADDRESS 5 SOUTH HANOVER STREET, 4LISLE, PA 17013 PLEASE USE ORIGINAL FORM ONLY ~. 15056041114 Side 1 15056041114 ~J J 15056042115 REV-1500 EX Decedent's Social Security Number _ ~ecedent'sName: EDNA R BREIGHNER RECAPITULATION 1. Real estate (Schedule A) .......................................... . 1. 4 5 0 0 0. 0 0 2. Stocks and Bonds (Schedule B) ..................................... . 2. NONE 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .... , 3. NONE .4. Mortgages 8 Notes Receivable (Schedule D) ........................... . 4. NONE 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... . 5. 21 O 4 9 . 0 0 li. Jointly Owned Property (Schedule F) OSeparate Billing Requested ....... . 6. NONE 7. Inter-Vivos Transfers $~ Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested ....... . 7 0 . O 0 8. Total Gross Assets (total Lines 1-7) ................................. . 8. 6 6 0 4 9. 0 0 S3. Funeral Expenses 8 Administrative Costs (Schedule H) ................... . 9. 213 5 2 . 4 8 10. Debts of Decedent, Mortgage Liabilities, ri Liens (Schedule I) .............. . 10. NONE 11. Total Deductions (total Lines 9 ~ 10) ................................ . 11. 213 5 2 . 4 8 12, Net Value of Estate (Line 8 minus Line 11 } ............................ . 12. 4 4 6 9 6 . 5 2 1:1. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... . 1 g, 4 4 7 0 . 0 0 14•. Net Value Subject to Tax {Line 12 minus Line 13) ...................... . 14. 4 O 2 2 6 . 5 2 ^~AX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 1~;. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0 0 15. O. O O 16. Amount of Line 14 taxable at lineal rate X .0 4 5 16. 0. 0 0 17. Amount of Line 14 taxable at sib{ing rate X • 12 13 4 0 9.0 0 17. 16 0 9.0 0 18. Amount of Line 14 taxable at collateral rate X. 15 2 6 818.0 0 18. 4 0 2 3. 0 0 19. TAX DUE ....................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 ~,. 15056042115 15056042115 5632.00 0 REV-i5oo FJC F~age 3 182-22-7076 Iloca~iean4's Cmm~lpte 4ddress' File Number 21-08-356 DECEDENTS NAME EDNA R BREIGHNER DECEDENTS SOCIAL SECURITY NUMBER 182-22-7076 STREET ADDRESS 898 GOODYEAR ROAD CITY GARDNERS STATE PA ZIP Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable D. Interest E. Penalty (1) 5632.00 Total Credits (A + B + C) (2) 0.00 Total Interest/Penalty (D + E ) 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. 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. (3) 0.00 (4) 0.00 (5) 5632.00 (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 5632.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 11. Did decedent make a transfer and: f d f rt t Yes ^ No : ...................................... erre rans the prope y a. retain the use or income o . b. retain the right to designate who shall use the property transferred or its income : ................ ^ t i i t ^ 0 ; or ..................................................... n eres onary c. retain a revers . d. receive the promise for life of either payments, benefits or care? ............................ . ^ Q If death occurred after December 12, 1982, did decedent transfer property within one year of death 2 . without receiving adequate consideration? ................................................ . ^ 0 2i. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . . ^ ^X 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 they 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 unposed 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 unposed 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. 217 REV-1502 EX+ (B-98) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA ~ REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER EDNA R; BREIGHNER 21-08-356 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 properly 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. (If more space is needed, insert additional sheets of the same size) 217 REV-1508 EX+ (B-98) SCHEDULE E CASH, BANK DEPOSITS, 8~ MISC. CCiMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER EDNA R BREIGHNER 21-08-356 Include the proceeds of litigation and the date the proceeds were received by the estate. All roe 'ointl -owned with ri ht of survivorshi must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 United Health Care Services, prescription drug refund 183 2 Bankers Life Annuity payable at time of death 162 3 PNC Checking Account, 5140181192 944 4 PNC certificate of deposit, 31500300483 11,137 5 PNC Individual Retirement Account, estate named as beneficiary, 65001015467 1,760 6 Personal property, see Auctioneers Settlement statement 5,498 7 Federal economic stimulus 300 8 Real estate tax proration, HUD-1 settlement statement attached 90 9 PA income tax refund 44 10 Federal income tax return refund 42 11 Patriot News refund 38 12 Miscellaneous coins 57 13 Blue Cross refund 210 14 Reiman Publications refund 90 15 State Farm insurance refund 103 16 Shipley Propane Gas refund 212 17 Homeowners Insurance refund 179 TOTAL (Also enter on line 5, Recapitulation) $ ~ 21,049 (If more space is needed, insert additional sheets of the same size) REV-1511 EX .F (10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES ~ INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE C)F FILE NUMBER EDNA R BREIGHNER 21-08-356 Debts of decedent must be reported on Schedule I. A. FUNERAL EXPENSES: 1. Dugan Funeral Home 2. Grave marker to Eby Granite Works B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Myrna B. Breighner/Cindy Mellott street Address 33 Strawberry Drive/92 Wiermans Road city Carlisle/York Springs state PA zip 17013/17372 Year(s) Commission Paid: 2008 2. 3. 4. 5. 6. 7. 8. 9. Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees ctioneer's fee Expenses in connection with sale of real estate 9,320 1,294 3,250 3,000 TOTAL (Also enter on line 9, R~ (If more space is needed, insert additional sheets of the same size) Zip 192 included w/ atty fee included w/ atty fee 2,838 1,458 S 21 z1~ REV-1513 E:X+ (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN ESTATE OF FILE NUMBER EDNA R B REIGHNER 21-08-356 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Liat Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Dorene M. Weigle sister 30% ;? Myrna B. Breighner sister-in-law ~ 30°!0 4 Shirley Pannell • niece ~9%- t 5. Barbara McDonald niece 1 ~ 7.50% 6. Robert O. Breighnter nephew , v 7.50% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THR OUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 Uriah United Methodist Church, Gardners, Pennsylvania 10% TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET S 0 (If more space is needed, insert additional sheets of the same size) 217 REV-1513 EX+ (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA I BENEFICIARIES INHERITANCE TAX RETURN ESTATE OF FILE NUMBER EDNA R B REIGHNER 21-08-356 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9118 (a) (1.2)1 1 Dorene M. Weigle sister 30°l0 2 Myrna B. Breighner sister-in-law 30% 4 Shirley Pannell niece 10% 5. Barbara McDonald niece 10% 6. Robert O. Breighnter nephew 10% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THR OUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 Uriah United Methodist Church, Gardners, Pennsylvania 10°10 TOTAL OF PART it -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET E ~ (If more space is needed, insert additional sheets of the same size) Expenses of Real Estate Sold Expenses from HUD-1 settlement statement 490 Cleaning and hauling expenses to Leroy Smith 700 Met Ed 67 Real Estate taxes 201 Total expenses for sale of house 1.458 HUD-1 A. SETTLEMEh1T STATEMENT U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT OMB No. 2502-0265 B f n 1. ^FHA 2. ^FmHA 3. ^Conv. Unins. 6. File Number: 7. Loan Number. 8. Mortgage Insurance Case Number: 4. ^VA 5. ^Conv.lns. RE08-95 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 here for informational purposes and are not included in the totals. D. Name and Address of Borrower(s): James S. Neff Cathy J. Neff E. Name and Address of Seller(s): Estate of Edna R. Breighner F. Name and Address of Lender: G. Property Location: 898 Goodyear Road, Gardnerg, Pennsylvania 17324 South Middleton Township, Cumberland County 40-43-2759-020 Place of Settlement: l Irvine Row, Carlisle, PA 17013 H. Name of Settlement Agent: Duncan & Hartman, P.C. t. Settlement Date: Funding Date: 7-21-2008 7-21-2008 ,'~ OOA 101. Contract sales rice 45 000.00 401. Contract safes rice ~~x~-- 45 000.00 103. Settlement cha es to borrower line 1400 988.50 403. 104. 404. 105. 106. Ci /town taxes to 405. 406. Ci ttown taxes to ~~, _;~;_ 107. Count taxes 7-21-2006 to 12-31-2008 89.4 407. Coun tax s 7-21-2008 to 12-31-2008 89.64 109. 409. 110. 410. 112. 412. 12 . Gro s A o nt D F m orr wer 46 078.14 420. Gross Am unt ue To Seller 45089.64 '~Pr„° 202. Princi al amount of new loans 502. Settlement cha es to seller lin 1400 450.00 203. Existin loans taken sub'ect to 503. Existin loans taken sub'ed to 204. 504. Payoff of first mortgage toan 205. 505. Payoff of second mortgage loan 206. 506. 208. 508. 209. 509. 210: Ci ttown taxes to 510. Cft ttown t xes to 211. Coun taxes - to 511. Coun taxes to 212. Assessments to 512. Asse sments to 214. 514. 215. 515. 217. 517. 218. 518. 219. 519. _ Ag9~r? 301. Gross amount due from borrower line 120 46 078.14 601. Gross amount due to seller tine 420 45 089`64 303. Cash From To Borrower 41 538.34 603. Cash To From Seller 44,599.84 CERTIFICATION : 1 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 thi9 t2nsadion. f rth r erti(y that I received a copy of HUO-1 S le t e ent. ~ y>~, Signature of Borrower Signature of 8 mower Signet re of Seller ~ gnature of elle J The HUD-1 Settl ent hich I have prepared is a true and accurate account of the funds disbursed or to be disbursed by the u ersi ed as rt of e m t of this transaction. ign ment Agent Date WARNING: It is a crime to knowingly make false statements to the United States on this or any other similar form. PenaRies upon conviction can include a fine and imprisionment. For details see: Title 18 U.S. Code Section 1001 and Section 1010. Apr, 1. 2008 12;29PM PNC BANK 412-10~-2141 No. 2274 P. 1/2 ~ PNCBANC The Tbinkieg Bebiad The blanq Apri17, 2008 Robert G Fny Attorney at Law S S Hanover St Carlisie,l'A 17013 lt)J: Edna R Breighner (Deceased) SSN: 182-22-7076 DOD: 03-2 l -2008 Dear Ivtr. Frey: In response to your request for Date of Death balances for the customier noted above, ow records show the following: Certifcate of Deposit Account # 31500300483 kstablished 08-26-2006 IDNA R BREIGHNER DOD balsncc: $10,919.44 + 217.73 accrued .interest Clucking Aoconnt Accoum # 5140181192 Established 04-01-1%3 EDNA R HRETGI~TNER k7Ob balance: 1:943.56 nonvrterest bearing IRA Aeeoant Account # 65001015467 Established 10.25-1993 EDNA R BREIGHNER DOD balance: $1;755.87 + 3.98 accrued interest For beneficiary iaforimatian, ple~ae qll 1-88l~PNC-IRAs. Page 1 of 2 Apr. 7. 2008 12:29PM PNC BANK 412-105-274 No. 2274 P. 2/2 Pleasc note that this office only provides date of death balances for deposit accounts (lR.4s, CDs, Checking and Savings accounts). FVe do aot proce~ any financial transactions or provide statemenb. ~f you need assistance with any of these items, please call .1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. SiACerely, Colleen Crowder 1-800-762-1775 P7-PFSC-04-1' 500 First Ave Pittsburgh, PA 15219 C~~v Member FDIC Page 2 of 2 LAST WILL AND TESTAMENT OF EDNA R BREIGHNER I, Edna R. Breighner, of South Middleton Township, Cumberland County, Pennsylvania, do hereby make, publish and declare this as and for my Last will and testament, hereby revoking any and al] wills or testamentary writings by me at any time heretofore made. FIRST: I order and direct that all my just debts and funeral expenses be paid as soon as convenient after my death. SECOND: I bequeath ten percent (10%) of my total estate to the Uriah United Methodist Church, 925 Goodyeaz Road, Gardners, Pennsylvania, 17324. THIRD: I devise and bequeath the rest, residue and reminder of my estate, real, personal and mixed, of whatsoever nature and wheresoever situate, in equal shares to my sister, Dorene M. Weigle, my step-brother, Roy E. Breighner, Jr. and my sister-in-law, Myrna B. Breighner. FOURTH: I direct all taxes that maybe assessed in consequence of death, of whatever nature and by whatever jurisdiction imposed, shall be paid from any residuary estate as part of the expense of the administration of my estate. FIFTH: I direct that my personal representative shall not be required to give bond for the faithful performance of their duties in any jurisdiction. .. .. c -- c" `_ -~- ~~ ~_ ` ~ (SEAL) SIXTH: My personal representative and trustee shall have the following powers in addition to those vested in them by law and by other provisions of my will, applicable to all property, including property held for minors, whether principal or income, exercisable without court approval, and effective until actual distribution of ali property: (a) To retain any or all assets of my estate, real or personal, without regard to any principle of diversification, risk or productivity. (b) Except as aforesaid, to invest and reinvest in such investments as shall constitute legal investments for fiduciaries under the laws of the Commonwealth of Pennsylvania. (c) To sell at public or private sale, to exchange or to lease, for any period of time, any real or personal property, and to give options for sales, exchanges or leases, for such price and upon such terms or conditions as they deem proper. (d) To exercise any option, right or privilege granted in insurance policies or other investments. LASTLY: I appoint my sister-in-law, Myrna B. Breighner and my niece, Cindy Mellott, as co-executrices of this my last will. ECG SEAL) i IN WITNESS WHEREOF, I hereunto set my hand and seal to this my last will and testament, containing three typewritten pages, to each of which I have affixed my hand and seal this ~* day of Au ~,f in the year of our Lord two thousand (2000). 4iflz , -~' (SEAL) Signed, sealed, published and declared by the above named testatrix, Edna R. Breighner, as and for her last will and testament, in the presence of us, who, at her request and in her presence and in the presence of each other have hereunto subscribed our names as witnesses. J /~, STATE OF PENNSYLVANIA COUNTY OF ADAMS ss. We, Edna R. Breighner, __fl~l~.~~D_~~x________ and ~.r,o~ _D. Sm;t~. 5r. ___, 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 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, signed the will as witness and that to the best of the knowledge of each of the witnesses, the testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Testatrix: ~ Witness: Witness: ' Subscribed, sworn to and acknowledged before me by, Edna R. Breighner, the testatrix, and subscribed and sworn to before me by__~/~~ ~_~~,c____ and _~_p.~~__S~,_tti Sr. _~_, witnesses, thisY~*h day of __~u~u.st ______, 2000. Notary Public tdataria{ Sszl carol J. Rex; Notary Public Get(yeburrgg eoro, Adams ccun. My ccxruniasfoo Expiros Sapt. 97, ~OQ3 F,~rrt;er. flu,nSyti'2r~i3 /1sza;Iatian rf 1e:ariJ:,