HomeMy WebLinkAbout11-05-08 5056041158
REV-1500 EX (06-05)
OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHER{TANCE TAX RETURN 21 07 009 2
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
1,92-34-7199 01152007 03241943
Decedent':> Last Name
WEVODAU
Suffix Decedent's First Name
RICHARD
Mi
N
(If Appfiaabfe) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name
WEVODAU EMf1ELINE
Spouse's Social Security Number
FILL IN APPROPRIATE BOXES BELOW
1 . Original Return
4. Limited Estate
X 6. Decedent Died Testate
(.Attach Copy of Will)
9. Litigation Proceeds Received
MI
C
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
^ 2. Supplemental Return
^ 4a. Future Interest Compromise (date of
^ 7. death after 12-12-82)
Decedent Maintained a Living Trust
(Attach Copy of Trust)
^ 1 D. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
RICHARD C• SNELBAKER 717-697-8528
Firm Name (If Applicable) REGISTER`OF~WILLS USE ONLY
SNELBAKER & BRENNE~IAN, P . C • ~ `~' -
First line of address _
44 WEST MAIN STREET
Second line of address
P•0• BOX 318
City or Post Office
f1ECHANICSBURG
State ZIP Code
PA 17055
^ 3. Remainder Return (date of death
prior to 12-13-82)
^ 5. Federal Estate lax Return Required
_ 8. Total Number of Safe Deposit Boxes
^ 11. Election to tax under Sec. 9113(A)
(Attach Sch. O)
_. _ l
`" ' I
j
-- t.,.,t
DATE FILED ~ '
Correspondent's e-mail address:
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge ana belie;,
it is True, corrE:ct and complete, Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
EMf1EL NE C• WEVODAU, EXECUTRIX 1008 ROBERT STREET, MECHANICSBURG,
SIGNATU f~ROTHERTHANREPRESENTATIVE DAT~ ;' r. PA I~O~7
RICHARD C• SNELBAKER, ESQUIRE 44 WEST MAIN STREET, t1ECHANICSBU
USE ORIGINAL FORM ONLY PA 170»
Side 1
15056041158 sMasa7sooo 15056041158
J 15056042159
REV-1500 EX
Decedent's Social Security Number
192-34-7199
DecedentsNameWEVODAU RICHARD N
RECAPITULATION
1. Real estate (Schedule A) 1. 0 • 0 0
2. Stocks and Bonds (Schedule B) . 2. 0 • 0 0
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) • 3. 0 • 0 0
4. IVlortgages 8 Notes Receivable (Schedule D). 4. 0 , 0 0
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . 5. ], 7 9 8 6 2 • 0 0
6. ,Jointly Owned Property (Schedule F) ~ Separate Billing Requested 6. 0 , 0 0
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ~ Separate Billing Requested . . . . . 7. 2 0 3 5 4 - 9 0
8. 'total Gross Assets (total Lines 1-7). 8. 2 0 0 216 • 9 0
9. 1=uneral Expenses & Administrative Costs (Schedule H) . g. 2 0 4 0 4 • 6 0
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). 10. 1022 • 80
1 1. Total Deductions (total Lines 9& 10) • 1 1 2 ], 4 2 7. 4 0
12. IVet Value of Estate (Line 8 minus Line 11) 12. ],•87$9 , 50
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
<an election to tax has not been made (Schedule J) . 13. 0 . 0 0
14. Net Value Subject to Tax (Line 12 minus Line 13) 14. ], 7 8 7 8 9 , 5 0
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.o~.. 178789.50 15. 0.00
16. Amount of Line 14 taxable
at lineal rate X .04..5 0. 0 0 16. 0 •0 0
17. Amount of Line 14 taxable
at sibling rate X .12 0. 0 0 17. 0. 0 0
18. Amount of Line 14 taxable
at collateral rate X .15 0.0 0 18. 0 • 0 0
19. 1'AX DUE 19. 0 • 00
20 . FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
L 15056042159 sMasaaz.ooo 15056042159
REV-1500 EX Page 3
Decedent's Complete Address:
File Number
oog2
DECEDENTEi NAME
WEVODAU RICHARD N
STREET ADDRESS
8 R> R T T R T, MECHANICSBURG BOROUGH
CUf1BER .AND COUNTY
CITY STATE ZIP
MECHANI:CSBURG ~°
Tax PaymE:nts and Credits:
1. Tax Due (Wage 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit o o 0
B. Prior Payments ~ • o 0
C. Discount o • d o
3. Interest/Penalty if applicable
D. Interest ~ • o 0
E. Penalty o • o 0
(1)
Total Credits (A + B + C) (2) o • o 0
Total Interest/Penalty (D + E) (3) ~ Q Q
4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in box on Page 2, Line 20 to request a refund. (4) 0 • ~ ~
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.
(5) 0 • 0 0
(5A)
o.oo
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0 • 0 D
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;
i
f
d
i ~
' ! x
erre
ncome;
or
ts
b. retain the right to designate who shall use the property trans
I
~
~I
t~
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? .
"
" ~
' X
or payable upon death bank account or security at his or her death?
in trust for
3. Did decedent own an
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which r~
i
contains a beneficiary designation? I ~ ,'
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 de<3th 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)J. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for 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. F9116(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.
6M4o711A0G
REV-1508 EX + (6-96)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, 8~ MISC.
PERSONAL PROPERTY
ESTATE OF rlut rvum~strc
Richarci N. Wevodau 21 07 0092
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survivorsfiip must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER r1FC(RIPTI(1N OF DEATH
1 DEacedent's beneficial share
fx-om the Estate of Hazel R. Wevodau
2 E~:ecutor's Commission
due the decedent from the Estate of Hazel R. Wevodau
3W46AD 1.000
TOTAL (Also enter on line 5, Recapil
(If more space is needed, insert additional sheets of the same size)
169,362.00
10,500.00
179.862.00
REV-1510 EX+(6-9B) SCHEDULE G
COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS He
INHE=RITANCETAXRETURN MISC. NON-PROBATE PROPERTY
F:ESIDENT DECEDENT
ESTATE OF FILE NUMBER
Richard N. Wevodau 21 07 0092
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM
NUMBE DESCRIPTION OF PROPERTY
iriau~ETi-Ew,~nEOFrr£Tw~sFEREE,rr+EiRRELAnoNSHiaTOOecEDEnrrAND
Th£DATEOFTRANSFERA7TACHACOWOF7HEDEEDFORREALESTATE
DATE OF DEATH
VALUE OF ASSET
%OFDECD'S
INTEREST
EXCLUSION
IF APPLICABLE
TAXABLE
VALUE
~ PNC: Bank 20,354.90 100.0000 0.00 20,354.90
IRA account held under Allstate
annuity #GA110504 (Surviving
spouse was beneficiary)
TOTAL (Also enter on line 7, Recapitulation) I $
20,354.90
({f more space is needed, insert additional sheets of the same size)
3W46AF 1.000
RE~.,S„ Fx. i,o-o6, SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES 8c
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
F'.ESIDENT DECEDENT
ESTATE OF FILE NUMBER
Richard N. Wevodau 21 07 0092
Debts of decedent must be reported on Schedule 1.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
~ Gingrich Memorials
grave marker 3,840.00
B.
1
2.
3.
4.
5.
6.
7.
1
2
7Wb6AG 1.000
Total from continuation schedules ~ 9,842.70
'ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City
Year(s) Commission Paid:
Attorney Fees Snelbaker & Brenneman , P . C . 2 , 250.00
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3 500.00
Claimant Emmeline C . Wevodau '
Street Address 1008 Robert Street
City Mechanicsburg State PA Zip 17055
Relationship of Claimant to Decedent SPOUSE
Probate Fees 102.00
Accountant's Fees
Tax Return Preparer's Fees
Cumberland Law Journal
advertising Executrix Notice 75.00
Patriot News
advertising Executrix Notice 279.90
Total from continuation schedules 515.00
State Zip
TOTAL (Also enter on line 9, Recapitulation) ~ $ 20 , 404.60
(If more space is needed, insert additional sheets of the same size)
Estate of: Richard N. Wevodau
Schedule H Part 1 (Page 2)
Item
No. Description
2 Malpezzi Funeral Home, Inc.
funeral services
3 Mechanicsburg Cemetery Association
burial lot and grave opening
192-34-7199
Amount
8,517.70
1,325.00
Total (Carry forward to main schedule) 9,842.70
Estate of: Richard N. Wevodau
Schedule H Part 7 (Page 2)
3 Register of Wills
filing fee for Inheritance Tax Return
4 Reserve
for filing fees, accountant fees and other
miscellaneous costs associated with the
administration of the decedent's estate
192-34-7199
15.00
500.00
Total (Garry forward to main schedule) 515.00
REV-1512 EX+(~2-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
F2ESIDEN7 DECEDEM
SCHEDULE(
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF FILE NUMBER
Richard N. Wevodau 21 07 0092
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
1. (Critical Care Systems
medical expenses
2 (Hershey Medical Center
medical expenses
TOTAL (Also enter on line 10, Recal
3W46AH 2.000 (If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
450.00
572.80
g~ 1,022.80
REV-1513 E=X+ (g-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESdDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ca i H i t ur FILE NUMBER
Richard N. Wevodau ~~ n-~ nnnn
RELATIONSHIP TO DECEDENT v .. 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. 9116 (a) (1.2)]
1 Emmeline C. Wevodau
1008 Robert Street
Mechanicsburg, PA 17055
100$ of Residue: 178,789.50 Surviving Spouse 178,789.50
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
~~ NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00
(If more space is needed, insert additional sheets of the same size)
3W46AI 1.000
LAST WILL AND TESTAMENT
I, RICHARD N. WEVODAU, of the Borough of Mechanicsburg, County of
Cumberland, and Commonwealth of Pennsylvania, being of sound and disposing
mind, memory and understanding, do make, publish and declare this as and for my
Last Will and Testament, hereby revoking and making void all former wills and
codicils by me at anytime heretofore made.
FIRST. I order and direct that all my just debts and funeral expenses be paid
by my Executrix or Executors, as the case may be, hereinafter named, as soon as
conveniently may be done after my decease.
SECOND. I give, devise and bequeath all the rest, residue and remainder of
my Estate, real, personal and mixed, whatsoever and wheresoever situated, unto
my wife, namely, EMMELINE C. WEVODAU, absolutely and in fee simple, if she
survives me by as many as sixty (60) days.
THIRD. If my wife, EMMELINE C. WEVODAU, does not survive me by as
many as sixty (60) days, then and in that event, I give, devise and bequeath all the
rest, residue and remainder of my Estate, real, personal and mixed, whatsoever and
wheresoever situated, in equal shares unto my two (2) children, EDWARD N.
WEVODAU and KATHLEEN W. BORDLEMAY, share and share alike, absolutely
and in fee simple.
If any of my said children should predecease me and leave lawful issue to
survive me, I order and direct that the foregoing residuary share of my Estate
attributable to such deceased child shall be distributed unto his or her issue per
stirpes by representation and not per capita, but subject to the protective trust
provisions under Item Four hereinbelow if any such distributee is under the age of
LAW OFFICES
~NELHAKER,
3RENNEMAN
& SPARE
,twenty-five (25) years at the time of distribution.
FOURTH. If any beneficiary hereinabove has not attained the age of twenty-
..five (25) years at the time of distribution, I order and direct that the distributive
share of such person shall be paid over and delivered unto ORRSTOWN BANK, as
~ my testamentary Trustee, IN TRUST, NEVERTHELESS, to hold, manage, invest,
~ accumulate income and reinvest until said beneficiary attains the age of twenty-five
(25) years, at which time said trust shall be terminated and the net proceeds thereof
be paid over to the beneficiary absolutely.
I authorize and empower my said Trustee to invest the assets of said trust in
~ any reasonable manner and not be limited or restricted to so-called "legal"
or statutory investments for fiduciaries.
I designate any trust hereunder to be aspend-thrift trust. The beneficiary
.~ rb ,_
1~
shall have no right to invade, pledge, assign or otherwise dispose of the assets of
said trust (including income) nor shall any creditor of a beneficiary have any right
i, to seize, levy or execute upon said .assets by reason of ar_y pledge assignment, or
other transfer, voluntarily or involuntarily, made by said beneficiary.
I further authorize and empower my said Trustee to use, consume, expend
LAW OFFICES
SNELBAKER.
BRENNEMAN
& SPARE
and apply from time to time such amounts of principal and income of and from said
~ trust which in the exercise of its sole discretion shall be determined to be reasonable
and necessary for the beneficiary's education. The term "education" shall be
construed and interpreted to mean college or other post-high school training which
is intended to improve the beneficiary's productivity as an adult or enhance the
quality of his or her life. In considering what is reasonable and necessary, my said
Trustee shall take into consideration the primary responsibility of the beneficiary's
surviving parent to provide such education. It is my will and intention that the
-2-
foregoing discretionary provision for education be supplementary to the parent's
primary responsibility.
LASTLY. I nominate, constitute and appoint my wife, namely, EMMELINE
C. WEVODAU, to be the Executrix of this, my Last Will and Testament, but if for
any reason she should fail to qualify as such Executrix or cease so to serve, then and
in that event, I nominate, constitute and appoint my two (2) children, namely,
EDWARD N. WEVODALT and KATHLEEN W. BORDLEMAY, to be the Executors
hereof, each and all to serve without bond or other security as a condition of
qualification hereunder.
IN WITNESS WHEREOF, I, RICHARD N. WEVODAU, have hereunto set
my hand and seal to this my Last Will and Testament, which consists of three (3)
typewritten pages to each of which I have affixed my signature this ~"f ~ day of
July, A.D., Two Thousand (2000).
~, _
~ r-. ~~ ~ ~ ~; ~
.~
°~-'.__ -~.~ ~'` ' ''.~ (SEAL)
IC T " RD N. vVEVODAU
The preceding instrument, consisting of this and two (2) other typewritten
LAW OFFICES
SNELBAKER,
BRENNEMAN
& SPARE
pages, each identified by the signature of the Testator, was on the date thereof
signed, sealed, published and declared by RICHARD N. WEVODAU, the Testator
therein named, as and for his Last Will and Testament, in the presence of us, who,
at his request, in his presence and in the presence of each other, have subscribed
our names as witnesses hereto.
1 6! /~ ~
~~ '
a
-3-
COMMONWEALTH OF PENNSYLVANIA)
SS.
COUNTY OF CUMBERLAND
We, RICHARD N. WEVODAU, RICHARD C. SNELBAKER and JANE J.
GOONEY, the Testator 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 Testator signed and executed the instrument as
his Last Will and Testament and that he had signed willingly, and that he executed
it as his 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 Will as a
witness and that to the best of his or her knowledge, the Testator was at that time
eighteen years of age or older, of sound mind and under no constraint or undue
influence.
nom,....
~,-~ ~ ,,
Testator
Witn
r`
Witrr~ss
Subscribed, sworn to and acknowledged before me by RICHARD N.
WEVODAU, the Testator, and subscribed and sworn to before me by RICHARD C.
SNELBAKER and JANE J. GOONEY, the witnesses, this ~^/ ~ day of July,
2000.
~.
~'
Notary Public
d~9ecPtarncsbor Born, ~umbartand C~ t~
~ C~omart9ss~on ExpEros I~icw. 24, 2AQ~~
~sr, Pen~vania Assaclat~nn of IU
LAW OFFICES
SNELBAKER,
BRENNEMAN
& SPARE