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HomeMy WebLinkAbout11-13-0815056051058 REV-1500 EX (os-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-osot RESIDENT DECEDENT 2"I 08 0482 ENTER DECEDENT INFORMATION BELOW 02/16/2008 01 /28/1928 Decedent's Last Name Suffix Decedent's First Name MI Helman Jr. Walter R (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI e Helman Jacqueline M Spouse's Social Security Number _ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 2t~2 ~Z ~ ~ ~ ° 9 3 REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW • 1. Original Retum 2. Supplemental Retum 3. Remainder Retum (date of death prior to 12-13-82) 4. Limited Estate 4a. Future Interest Compromise (date of 5. Federal Estate Tax Retum Required death after 12-12-82) • 6. Decedent Died Testate 7. Decedent Maintained a Living Trust 0 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 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 CONFIDENTUIL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number Jane E. Maust "] r -7 . -7 Z g.~(v(an / Firm Name (If Applicable) REGISTER OF WILLS USE O N L Y r , a C_7 ~ ~'1 C ~ ~ . 1 ' t ' First line of address _ -~ • ~) - _ _ _ r; _ r - ~: ~ 107 Boyer Street ~__ ~? -~ - - _' . i . Second line of address n t:,J =. /a PO Box 35 r_ t- - `"~ ~ + 3 -~, T, City or Post Office State ZIP Code DATE` t-~~ D N - r ~ '~ r ~ Summerdale PA 17093 : ~ tv ` `=~, cr- Correspondent's a-mail address: J ~- n'l q-- Lt- s t~ ® yh 5 /~ ~ ~~ ~ Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. DeGaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG URE OF PER`S SPON~SI,BLE~FO•R FILING RETURN q ~ DATE - _--_ v_~_l ~i~_ _-. - -_ - _-_ --- ----1 ~---J~-~ ~--- -- ADD S - SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 ~I 15056052059 REV-1500 EX Decedent s Name: J RECAPITULATION 1. Real estate (Schedule A) .......................................... ... 1. 137,50620 2. Stocks and Bonds (Schedule 8) .................................... ... 2. 7 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. ... 3. 4. Mortgages 8 Notes Receivable (Schedule D) .......................... ... 4. 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ..... ... 5. S~ d ~ ,a G 6. Jointly Owned Property (Schedule F) Separate Billing Requested .... ... 6. 0 Q 7 ~ • v d 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested..... ... 7. 8. Total Gross Assets (total Lines 1-7) ................................. ... 8. ~3 ~ / ~ , Ut/ 9. Funeral Expenses 8 Administrative Costs (Schedule H) .................. ... 9. ~ p~j ~ ~ . (~ CJ 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ............. ... 10. 11. Total Deductions (total Lines 9 & 10) ................................ ... 11. ~ ~ ~ ~ ~ C 12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. c ~p tS~ 5 9, 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. (~' ~ 0 ,S 9 , TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or Vansfers under Sec. 9116 (a)(1.2) X .0 0 15. 0.00 16. Amount of Line 14 taxable at lineal rate X .0 __ 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE ..................................................... .... 19. 0.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYM REV-1500 EX Page 3 Flle Number Decedent's.Complete Address: 21 os o482 DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUMBER Walter R Heiman J r, 195-16-3684 __ -- _ _ _ _ __ STREETADDRESS 107 Boyer Street CITY __ STATE ZIP Summerdale I PA 17093 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (~) 2. Credits/Payments A. Spousal Poverty Credit __ B. Prior Payments - -- - -- C. Discount ___ ---- ____ _ _- TotalCredits(A+B+C) (2) 3. InterestlPenatty if applicable D. Interest E. Penalty - _ Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the drfference. This is the OVERPAYMENT. Fill in oval on Page 2, line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT o.oo 0.00 0.00 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 reversanary interest; or ................................................................................................................... ...... ^ d. receive the promise for I'rfe of either payments, benefds 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 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 fouir 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 X72 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-1502 EX+ (6-98) SCHEDULE A COMMONWEALTH of PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Walter R. Helman, Jr. 21-08-0482 Ali real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as fhe price at which property 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) REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Walter R. Heiman, Jr. 21-08-0482 Indude the proceeds of IitigaGon and the date the proceeds were received by the estate. All property jointly-owned with right of survfvorahip must be disclosed on Schedule F. U (If more space is needed, insert additional sheets of the same size) REV-1509 E:X+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDt~LE F JOINTLY-OWNED PROPERTY FILE NUMBER ESTATE OF ~ Ci.l ~-z-t~ ,~ I-I P ~ M~2, ~ ~ J /. ~/ - d 8 (~ N ~ ~" ff an asset was made joint within one year of the decedents date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A• Jacqueline M. Helman B. C. JOINTLY-OWNED PROPERTY: 107 Boyer St., Summerdale, PA 17093 ~ Spouse ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FlNANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATI: OF DEATH VALUE OF ASSET x OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST t• A• Checking Account No. C.DO `~ ~ X at f--I c~.33 . 50 ~, ~ ~ ~ . (3jue Lh• ~ I C ~,~, 50 50 ~-~r~ ~. ~ t- ~~ris~~~r~ p.~• ~-7 f ~ f f~l k P C h• ,~ ~ -C c-t ~C7 5 o J~-r ~ ~ .~ -r-_ ~~~ 2~ S,g~~~z ~_ ~w i'7/ ~ J TOTAL (Also enter on line 6, Recapitulation) S ~~' r P•~ (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE N FUNERAL EXPENSES ~ ADMINISTRATIVE COSTS ESTATE OF FlLE NUTABER Walter R. Helman, Jr. 21-08-0482 Debts of decedent must be reported wi Schedule L ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ ~ / a t. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Sadal Security Number(s)fEIN Number of Personal Representative(s) SVeetAddress City .State Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as daimant's, attach explanation) Claimant SUeetAddress City State Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Zip Zip TOTAL (Also enter on line SI, Recapitulation) I ~ ~ if .~00 (H more space is needed, insert additional sheets of the same size) ti LAST WILL AND TESTAMENT OF WALTER R. HELMAN, JR. I, WALTER R. HELMAN, JR., presently residing in Summerdale, Cumberland County, PA, being of sound mind, memory and understanding, hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all previous Wills and Codicils made by me. ARTICLE ONE Identity of Testator's Family I declare that I am married to JACQUELINE M. HELMAN. All references in this Will to my "spouse" are references to her. I have eight children now living, whose names are MARIE ROBINSON, MIRIAM METZGER, JANE MAUST, KATHY KULP, RAMONA PALM, WALTER R. HELMAN, III, KENNETH HELMAN, and BETSY STILO. All references in this will to my "children" are references to the above-named individuals. ARTICLE TWO Distribution of Estate (A) I give, devise and bequeath my entire estate, whether real, personal or mixed, wheresoever situate, to my spouse, provided she survive:> me by thirty (30) days. (B) In the event that my spouse should predecease me or fail to survive me by thirty (30) days, then and in that event: (1) I give and bequeath my cedar chest and my collection of music, including compact discs, eight-track tapes and cassettes, to my daughter, MIRIAM METZGER. (2) I give and bequeath all of my personal property (excluding any automobile which I may own) to my children to be divided amongst them. My children shall be entitled to take from my estate such items of personal property as they desire. It is my PAGE 1 OF 6 intention that all of my children shall meet at my residence and decide amongst themselves which items each will receive, without regard to value. Any disagreement shall be decided in the sole discretion of my Executors. Any distribution of personal items to my children shall not be taken into account in the later division of my estate into equal shares. (3) My children shall be entitled to purchase any automobile which I may own on the date of my death at the Kelly Blue Book Value. If more than one of my children wishes to purchase said automobile, my Executors, in their sole discretion, shall make the final decision as to which child shall be entitled so to purchase. (4) My son, KENNETH HELMAN, shall be given the first option to purchase my residence at 107 Boyer Street, Summerdale, for thE: sum of Seventy-Five Thousand ($75,000.00) Dollars. In the event that my son, KENNETH, does not wish to exercise his option to purchase, my daughter, JANE MAUST, shall be given the second option to purchase the said house for the same Seventy-Five Thousand ($75,000.00) Dollars. In the event that my daughter, JANE, does not wish to exercise her option to purchase, any one of my remaining children shall be given the option to purchase my said house for the same Seventy-Five Thousand ($75,000.00) Dollars. In the event that more than one of my remaining children wishes to exercise the option 1:o purchase the house, my Executors, in their sole discretion, shall make the final decision as to which child shall be entitled so to purchase. My Executors shall notify in writing each one of my children of their option rights under this paragraph. My children shall have fifteen (15) days from the receipt of such notice to notify my Executors in writing of their intention to exercise the option. Settlement on the transfer of my residence to any child shall take place within six (6) months from receipt of notice of intention to exercise an option. Receipt and delivery of notice hereunder shall be measured from the date of mailing, via certified mail, return receipt requested, or the date of personal delivery. (5) Prior to any further distribution of my estate pursuant to Article Two (B)(6), I direct that all debts, fees and taxes of my estate, to include any estate and inheritance tax, are to be paid. PAGE2OF6 (6) I give, devise and bequeath all the rest, residue and remainder of my estate, whether real, personal or mixed, wheresoever situate, to my children, to be distributed equally among them, or the issue of any such children 'who predecease me or fail to survive me by thirty (30) days, such issue to take per stirpes. and not per capita. In the event that any of my children should predecease me orfail to survive me by thirty (30) days, leaving no issue surviving to such event of distribution, thhen the share of such predeceased child shall go over and be divided among the surviving children and the issue of any children who have predeceased me or failed to survive mE~ by the said thirty (30) days, the latter to take per stirpes and not per capita. ARTICLE THREE EXECUTOR Appointment (A) I appoint my spouse as the Executor of this Will. In the event of her death, resignation, renunciation or inability to act in that capacity, then I appoint my son, WALTER R. HELMAN, III, and my daughter, JANE MAUST, as Coo-Executors of this Will in her place and stead. In the event of the death, resignation, renunciation or inability to act in that capacity of either one of the above-name Co-Executors., then and in that event direct that the remaining one of them shall act as the sole Executor of this Will. No Bond Required (B) No bond or other security shall be required of any Executor appointed in this Will. Executor (C) My Executor(s) hereunder, whether original, substitute, successor or Co-Executors, are referred to herein as my Executor. Powers (D) My Executor shall have, in extension and not in limitation of the powers given by law or by other provisions of this Will, the following powers with respect to the settlement and administration of my estate: PAGE3OF6 Employment of Attorneys Advisors, and Other Agents (1) To employ any attorney, investment advisor, accountant, broker, tax specialist, or any other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all services performed by any of them. Distribution of Estate (2) When paying legacies or dividing or di:>tributing my estate, to make such payments, division, or distribution wholly or partly in kind by allotting the transferring specific securities or other personal properties of undivided interests therein as a part of the whole of any one or more payments or shares at current values in the manner deemed advisable by my Executor. All of the above powers may be exercised, except a:; otherwise provided by law, from time to time in the discretion of my Executor without further court order or license. ARTICLE FOUR Will Contests If any beneficiary or remainderman under this Will in any manner, directly or indirectly, contests or attacks this Will or any of its provisions, any share or interest in my estate established by this Will given to that contesting beneficiary or remainderman under this Will is revoked and shall be disposed of in the same manner provided herein as if that contesting beneficiary or remainderman had predeceased me wii:hout issue. ARTICLE FIVE Funeral and Burial It is my wish that I be buried in the Rolling Green Cemetery and that the Neumyer Funeral Home, Inc. of Harrisburg, Pennsylvania handle the funeral and burial arrangements. ARTICLE SIX General (A) If any of the provisions of this Will or of any Codicils hereto are held to be inoperative, invalid, or illegal, it is my intention that all of the remaining provisions PAGE40F6 thereof shall continue to be fully operative and effective so far as is possible and reasonable. (B) The headings above the various provisions of this will have been included only in order to make it easier to locate the subject covered by each provision and are not to be used in construing this Will or in ascertaining my intentions. IN WITNESS OF THIS, I, WALTER R. HELMAN, JR., hereby set my hand to this my last Will, consisting of six (6) typewritten pages, ~~n this ~s.~ day of ~j ,~ ~~ , 2003. ,~ r Walter R. Helman, Jr. ~' On this ~~ day of ` -~ , 2003, Walter R. Helman, Jr. declared to us that this instrument was his Last Will and Testament, and we were requested to act as witnesses to that declaration and to his signature. This will was then signed in our presence, all of us being present simultaneously. We now declare that he is, to the best of our knowledge, of sound mind and we subscribe our names a~; witnesses. Si Addresses: .1J~-~ ~~ ~~~ of ! `„ 1~i0 PAGE5OF6 ACKNOWLEDGMENT Commonwealth of Pennsylvania County of ~~~ ~----- ss I, Walter R. Helman, Jr., Testator, whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament, that I signed it willingly, and that I signed it as my free and voluntary act for the purposes therein expressed. ..-, f'' ~' ~ ' Walter R. He man, Jr. Sworn to or affirmed to and ac~owledged before me by Walter R. Helman, Jr., the Testator, this ~.y~ day of ~~i,,__- , 2003. (' ~r n .~ ~~, PUb11C ;~-`3:!ei~:C~lc~al,' County as Notary ;~~, ~~ 3oMO ~u~nherland 2oC5 PI e:. n. 2 , _fn~c~~'is+ cx r ; Ja AFFIDAVIT Commonwealth of Pennsylvania ,.} : ss County of :_;~,.._~zl`~i\ ~ ~ S n ~ . We,-~u-~15~' l> and the witnesses whose names are signed to the foregc according to law, do depose and say that we were pri execute the instrument as his Last Will and Testame~ willingly and that he executed it as his free and vo' expressed; that each of us, in the hearing and sight witnesses; and that, to the best of our knowledge, t years of age, of sound mind and under no constr ~Y ~~. Witness Wi Hess ~~~C~% ~' g mstrument(~being duly qualified sent and saw the Testator sign and it; that Walter R. Helman, Jr. signed untary act for the purposes therein of the Testator, signed the Will as Testator was at that time 18 or more or undue irifl . c.,~.~.~- 1~1a/l. Swo n or affirmed to and subscribed to before me by ~~~~ 4 ~-, ~. ~-~~ > ~. w. and ~,r r<. r, I ~ ~ ~,~:_r . ~-~-', 1 ~-- ,witnesses, this =~=,~ day of ~ ~ ~ ~ .A_ _- , 2003. =y== -~ L~-_ ---- - _ _ _ Notary ~ _< ;» , ,~~«.r~ ~~~ii~ ,: ., ,nc j ~~~ "~ - PAGE6OF6 II~_ _ _ 19 6r ~ ~ ~a n 7 ~ ~'~ ~ ~b 2 ~' a ® ~ h ~~ ~•, ~ O a ~; ra ~ .i~~ 'r 'fi. - ~. •~~ • _+r F 7' `. _~ `'.~ _', _~ ~~ ._~ N N_ M d m d 0 N ~ ~~ ~'r ..~..' -- G_, ~:- _~,, L ~~.~ L~ :_~ ~V M M ~O W ti ~~" ~~ h ~ ~ ai ~ "~°v~ r~C~~U M a O n ti ~ ~ Vj ~+ M W