Loading...
HomeMy WebLinkAbout10-14-08~' S~31Mn o o o ~ ~ I _ N ~ O Ion„car. I °° a> W (~ G^ 1 a~" ~00. U G,fp {fj 1~! ~ ~o ~~i ~ ~ a u- ~' ~ ~ N Y~ ` ao o ,, ~ r~ ~' ~' v^ rn ru Itl 0 O 0 ru O m N a 0 I'`- a~ O v ~ aa 1~ l +" d"' M A3v ~~ =~o ~a ~ ~. ° °' ~ .s~ U '_' .~ =V ~ ~.= c~ 0U ~ O ~~ LAW An Estate Planning and Elder Law Firm 2000 Linglestown Road, Suite 202 www HazenElderLaw com Harrisburg, PA 17110 TFr.: (71'~ 540-4332 Marielle F. Hazen, CELA* Fax: (717) 540-4313 Marci S. Miller, Associate October 9, 2008 CERTIFIED MAIL Register of Wills Cumberland County Courthouse c N __ ~ One Courthouse Square -'-© _ o ~- ~" ' .~= 1 Carlisle, PA 17013 ~ -° `Y' ~ -- ,~.r __ Re: Estate of Doris L. Ludwig ' ~ _..aJ ~ ~ > ~ , ~ _.. l -t, , '. File No.: 21 08 0642 ' 1''`~ -' ` ~ Inheritance Tax Return --~ _ - z° , o To: The Register of Wills: Enclosed for filing please find the original and one copy of the above-referenced Inheritance Tax Return and Inventory, along with a copy of the first page of the Inheritance Tax Return. Please date stamp the first page of the return and a copy of the Inventory and return them to my office in the enclosed self-addressed envelope. Also enclosed is a check in the amount of $30.00 for payment of the filing fees associated with the return and the Inventory If you have any questions or require any additional information, please do not hesitate to contact me. Sincerely, Corinne Eggers Woodhouse Paralegal Enclosures cc: Jeffrey P. Ludwig *Certified Elder Law Attorney by the National Elder Law Foundation as authorized by the fl?nnsylvania Supreme Court 15056041147 REV-1500 Ex (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO 80X.280601 2 1 0 8 0 6 4 2 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 204 14 4602 05 24 2008 06 19 1923 Decedent's Last Name Suffix Decedent's First Name MI LUDWIG DGRIS L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW i X~ 1. Original Return ~ 2. Supplemental Return C~ 3. Remainder Return (date of death prior to 12-13-82) ~J 4. Limited Estate ~ 4a. Future Interest Compromise ~ 5. Federal Estate Tax Retum Required (date of death aRer 12-12-82) g Decedent Died Testate ~ T Decedent Maintained a Living Trust O 8. Total Number of Safe Deposit Boxes ~ •• ~ (Attach Copy of Wilq (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date or death i ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and i-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 MARIELLE F HAZEN 717 540 4332 _~ oe HARRISBURG PA 17110 Firm Name (If Applicable) HAZEN ELDER LAW First line of address 2000 LINGLEST~WN RD. Second line of address SUITE 202 City or Post Office State ZIP C d Correspondent's a-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 and belief, it is true, corcect and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge. SIGNATUR F PE RESP IBLE~OR/FILING RETURN DATE '.-~c.~-~..~ _ ~x7h Jeffrey P. Ludwig `l~o?/~b S~ 2639 Amanda Dr., Harrisburg, PA 17112 iIG1~4~I1~OF PREP~iE~OTH.ER THAN REPRESENTATIVE DATE Marielle F Hazen 2000 Linglestown Rd., Harrisburg, PA 17110 Side 1 15056041147 15056041147 a ~~ ~ ~ ~~'~ ~ ~~~s ~, 15056042148 REV-1500 EX Decedent's Social Security Number oecedenYs Neme: D O r i S L. L U d W i g 2 0 4 1 4 4 6 0 2 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 De osits & Miscellaneous Personal Pro e ) p p rty (Schedule E ............... . 5. 2 3 4 1 7 0 6. Jointly Owned Property (Schedule F) ~ 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) ...................................................................... . 8. 2 3 4 1 7 0 9. Funeral Expenses & Administrative Costs (Schedule H) ................... ........ .............. 9. 2 3 4 6 0 6 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ......... ......... .............. 10. 11. Total Deductions (total Lines 9& 10) ............................................... ......... .............. 11. 2 3 4 6 0 6 12• Net Value of Estate (Line 8 minus Line 11) ...................................... ......... .............. 12. - 4 3 6 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 3 6 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (a)(1.2) x .00 0 0 0 15. 0 0 0 16. Amount of Line 14 taxable at lineal rate X .045 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. Tax Due ............................................................................................... ........ .............. 19. 0 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 15056042148 15056042148 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-08-0642 DECEDENT'S NAME Doris L. Ludwig STREET ADDRESS Bethany Village 5225 W[Ison Lane CITY STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 0.00 2. Credits/Payments A. Spousal Poverty Credit g. Prior Payments C. Discount 0.00 Total Credits (A + B + C) (2) 0.00 3. InteresVPenalty if applicable p. Interest E. Penalty 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) 0.00 q, Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) ~ . ~ Q 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 :.................................................................................. ^ x^ b. retain the right to designate who shall use the property transferred or its income :.................................... ^ ^x c. retain a reversionary interest; or .................................................................................................................. ^ 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? ....................................................................................................................... ^ ^x 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ^ 0 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 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 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 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)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev-1508 EX+ (6-88) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Ludwig, Doris L. 21-08-0642 InGude the proceeds of litigation and the date the proceeds were received by the estate. All property Jolydly-owned with the rlgM of survivorship must be disclosed on schedule F. (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) REV-1767 EX+(12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Ludwig, Doris L. 21-08-0642 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: Parthemore Funeral Services 550.92 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 Hazen Elder Law 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 1,500.00 4. Probate Fees Cumberland Co. Register of Wills 81.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 214.14 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 2,346.06 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rav-1802 EX+(g.88) SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF (FILE NUMBER Ludwig, Doris L. 21-08-0642 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) REV-161 S EX+ (8-00) SCHEDULE J COMM HER TANCE TAX RETURNANIA BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER L.uawig, uorls L. 21-08-0 642 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not List Truateo a I TAXABLE DISTRIBUTIONS [include outright spousal ~ distributions, and transfers under Sec. 9116(a)(1.2)] Jeffrey P. Ludwig Son 100% of estate 2639 Amanda Dr. Harrisburg, PA 17112 Total Enter dollar amounts for distributions shown above on lines 5 through 18, as appropri ate, on Rev 1500 cove r sheet III 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 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) f ~ r~ t'-ne"~ l~ f ~ -__ .=n _` . _ CODICIL ==-~ -- ;`; ~, ~_; I, DORIS L. LUDWIG, of the Township of Lower Allen, Coun{y;~-1z ' -~ .. _,, _ Cumberland and Commonwealth of Pennsylvania, having made my`Last Will4and Testament dated July 20, 1988, do hereby make, publish and declare this to be a Codicil to my said Last Will and Testament. FIRST. Whereas in Paragraph 7 of my said Last Will and Testament I appointed COMMONWEALTH NATIONAL BANK to serve as an alternate executor of my estate, I now hereby revoke such appointment and in lieu thereof I hereby nominate, constitute and appoint PNC BANK, NATIONAL ASSOCIATION, as alternate executor in place of COMMONWEALTH NATIONAL BANK as provided in Paragraph 7 aforesaid, with the same force and effect as if the same had been originally named as alternate executor in my said Last Will and Testament. SECOND. In all other respects, I hereby ratify, confirm and republish my Will dated July 20, 1988, together with this Codicil, as and for my Last Will and Testament. IN WITNESS WHEREOF, I, DORIS L. LUDWIG, have hereunto set my hand and seal to this Codicil to my Last Will and Testament dated July 20, 1988, this '-'~-!~ day of ~(~ _ _. -d.~ , A.D., One Thousand Nine Hundred Ninety-Seven (1997). ,~ _.e.-~.r : \`'`r ~~r c. e~^ .-~-%- (SEAL) ~~ LAW C)FFIf_L'S MARLIN R. McCALE6 The preceding instrument, consisting of this and one (1) other typewritten Law or~ic~s MARLIN R. McCALEB page, each identified by the signature of the Testatrix, was on the date thereof signed, sealed, published and declared by DORIS L. LUDWIG, the Testatrix therein named, as and for a Codicil to her Last Will and Testament dated July 20, 1988, in the presence of us, who at her request, in her presence and in the ~ presence of each other, have subscribed our names as witnesses hereto. -2- WILL OF DORIS L. LUDWIG I, DORIS L. LUDWIG, of Cumberland County, Pennsylvania, declare this to be my will and hereby revoke all prior wills and codicils made by me. 1. I bequeath and devise all of my property, of whatever nature and wherever situated, to my husband, John F. Ludwig, if he survives me. If my.., C ~ ~. husband does not survive me, I bequeath and devise said property t~ son,c_.. ~- ~~ ~ _: Jeffre F. Ludwi If he should ..r~?:7 y g. predecease me, his share shall be±=~~~ ib--~~ ,~~ . uted per stirpes among those of his issue who survive me. `~~~ T? ~ --- .-; C_, , , ~,~ ~._ _~ 2. If any legatee or devisee under this will shall die with ?~ rv thirty (30) days after my death, he shall be deemed to have predeceased me for all purposes under this will. 3. Any amounts which are payable to a minor under this will may at the discretion of my executors be paid either to a parent or guardian of such minor, to the person with whom such minor is residing, or directly to such minor, or may be applied for the use or benefit of such minor. 4. I direct that all estaL-e, inheritance and succession taxes that may be assessed in consequence of my death, of whatever nature and by what- ever jurisdiction imposed, shall be paid out of the principal of my general estate to the same effect as if said taxes were expenses of administration; and all property includible in my taxable estate whether or not passing under this will shall be free and clear thereof. 5. I direct that all bequests, legacies and devises and all shares and interests in my estate shall not be subject to attachment, levy, execu- tion and sequestration for any debt, contract, obligation, or liability of any legatee, beneficiary or devisee. 6. I grant to my fiduciaries and their successors the following powers, in addition to and not in limitation of such powers as they may hold by law: (a) To invest any funds of my estate in any stocks, bonds, notes or other securities or property, real or personal, notwithstanding that such investments may not be of the charac- ter allowed to fiduciaries by statute or general rules of law, it being my intention to give them the broadest investment powers possible. (b) To sell or otherwise dispose of any property, real or personal, at any time forming a part of my estate, for cash or upon credit, in such manner and on such terms and conditions as they may deem best, and no person dealing with them shall be bound to see to the application of any moneys paid. (c) To manage, operate, repair, improve, mortgage or lease for any term any real estate at any time held or owned by my estate. (d) To borrow money for the payment of taxes or for other proper purposes in the administration of my estate. (e) To distribute in cash or in kind, upon any division or distribution of my estate. (f) In general, to exercise all powers in the management of my estate which any individual could exercise in the manage- ment of similar property owned in his own right, upon such terms and conditions as to them may seem best, and to execute and deliver all instruments and to do all acts which they may deem necessary or proper to carry out the purposes of this, my will. 7. I appoint as executor hereunder, my husband, John F. Ludwig. If he is unable or unwilling to serve, I appoint my son, Jeffrey P. Ludwig, to - 2 - serve in his place. If Jeffrey should be unable or unwilling to serve, I appoint Commonwealth National Bank, of Harrisburg, Pennsylvania, to serve as executor and I also appoint Commonwealth National Bank to serve as guardian of the property of any minor or incompetent beneficiaries under this will, under any policies of insurance on my life, and in any other situation where the power to make such appointment exists under the laws of Pennsylvania. No individual fiduciary serving hereunder shall be required to furnish bond or other security for the proper performance of his duties. IN WITNESS WHEREOF, I, DORIS L. LUDWIG, herewith set my hand and seal to this my last will, typewritten on four sheets of paper, including the self-proving attestation clause and signatures of witnesses, this x of 1988. j~~ ~ ~~~ DORIS L. LUDWIG (~ WITNESSED: esiding ~.L•d~, ~ ~ c~.-.I~C<_~{ fCdLG'-~(..- residing n " ~ • ~ ~ /~;~' residing 4 at a t ee~• ' ` C~-~~f ~~ T fl ~, - 3 - COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN SS: Doris L. Ludwi (the testatrix) , ~.~, .4-,c,~ , and f (the witnesses whose names are signed to the foregoing instrument, being first duly sworn, each hereby declares to the undersigned authority that the testatrix signed and executed the instrument as her last will in the presence of the witnesses 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 ~.~*ill as witness and that to the best of his knowl- edge the testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. WITNESS: ~~. WITNESS: TESTATRIX: ._.-d-~.r .rte '~S _ f .c r .-[ ~.c.c-c sf ~~ v/ WITNESS: ~' Subscribed, sworn to and acknowledged before me by Doris// L. Ludwig, the /testatrix, and subscribed and sworn to before me by ( ~ f,,~t~. ~ ~u~~ (~~.~(~ ~~ ~~N>,.,,/~~-.~ , and (~~yu- ~/~t ~~~~ , the witnesses , this ~Z~ day of 1988. Notary Public (SEAL) Jennie E. Row, NOIARY ~tlBLIC ~~ Commission Fa~pirn kn~ry 19, 1969 Hueisburp, PA DaWhin Counh - 4 -