HomeMy WebLinkAbout01-07-09 (2)15056041114
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 BOX 280601 ~) ~~ ~~
Harrisburg PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
07312008 04171939
Decedent's Last Name Suffix Decedent's First Name MI
RONAN FRANCES L
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
FILL INAPPROPRIATE OVALS BELOW
0 1. Original Return 0 2. Supplemental Return
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
3. Remainder Return (date of death
4. Limited Estate
0 0
4a. Future Interest Compromise (date of prior to 12-13-82)
~ 5. Federal Estate Tax Return Required
death after 12-12-82)
~x 6. Decedent Died Testate 0
(Attach Copy of Witl) 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes
(Attach Copy of Trust)
0 9. Litigation Proceeds Received 0 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. 0)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFI
Name DEN TIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Daytime Telephone Number
ROBERT G. FREY
Fi 717-243-583 ^,
°
rm Name (If Applicable) ~' '
FREY & TILEY
REGISTER OF
~ SE ONLY n
~,-r? ~`..:
First line of address ~
x
~ ~
5 SOUTH HANOVER STREET ~ ~
~~x J ~
E~.;:r
~- ~ '~~
Second line of address
'r ~
~~ ~ -v ~- ; ~,-;
:..
E
#
:x7
--1 N .
_
~ ; r=:.:~
} :" 3::r7
l
City or Post Office
State ZIP Code
DATE FILED .r
~-
CARLISLE PA 17013
Correspondent's a-mail address: RFREY@ FREYTILEY . COM
Under penalties o 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 co lete. Declaration of re aver other than the er entative is based on all information of which re aver has an knowled e.
SIGNATU ERSON RFS~ F9 RETURN _ _ __„
Side 1
15056041114
15056041114
ADDRESS ~~ OQ
15056042115
REV-1500 EX
Decedent's Social Security Number
oecedent'sName: FRANCES L RONAN
RECAPITULATION
1. Real estate (Schedule A) ....... . ................................. .. 1. NONE
2. Stocks and Bonds (Schedule B) ......... . . . ... . . . . . . 2 NONE
3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C) ... .. 3. NONE
4. Mortgages & Notes Receivable (Schedule D) ........... .
..............
.. 4.
NONE
5. Cash, Bank Deposits i£ Miscellaneous Personal Property (Schedule E) ...... .. 5. 118 51.0 0
6. Jointly Owned Property. (Schedule F) OSeparate Billing Requested ...... 6 NONE
7. .
Inter-Vivos Transfers & Miscellaneous Non-Probate Property .
.
(Schedule G) C1Separate Billing Requested ...
.... . 7 0 . 0 0
8. Total Gross Assets (total Lines 1-7) ...............................:. . 8. 118 51.0 0
9. Funeral Expenses & Administrative Costs (Schedule H) .................. .. 9. 7 3 5 5 . 0 0
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............. . 10. 4 3 0 2 . 0 0
11. Total Deductions (total Lines 9 & 10) ................................ . 11. 116 5 7 . 0 0
12. Net Value of Estate (Line 8 minus Line 11) ........................... .. 12. 19 4
O 0
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 Sub'ect to Tax Line 12 minus Line 13 ..................... .. 14. 19 4
0 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 .0 0
16.
Amount of Line 14 taxable 15. O.O O
at lineal rate x .0 4 5 19 4
0 0
17. .
Amount of Line 14 16. 9.0 0
taxable at sibling rate X • 12
18.
Amount of Line 14 taxable 17. O • 0 O
at collateral rate X , 15 18
. 0. 0 0
19. TAX DUE .......................................................19. 9 . 0 O
20. OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
0
Side 2
15056042115 15056042115
REV-1500 EX Page 3 192-30-4396
Decedent's Complete Address:
DECEDENT'S NAME
STREET ADDRESS
0 HIDDEN KNOLL
CITY
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
File Number
21-08-817
DECEDENT'S SOCIAL SECURITY NUMBER
STATE ZIP
'A 1701
(1) 9 00
Total Credits (A + B + C) (2) 0.00
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENTenalty (D + E) (3) 0.00
Fill in oval on Page 2, Line 20 to request a refund. (4)
0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
9.00
A. Enter the interest on the tax due.
(5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
9.00
Make Check Payable to: REGISTER OF W/LLS, A_ GENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and:
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 : ................
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 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)]. Asibling
is defined, under Section 91.02, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
217
REV-1508 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
---~---.._..,..,,...~ „~ ,~~~ manic aicCi
FILE NUMBER
FRANCES L RONAN 21-08-817
Include the proceeds of litigation and the date the oroceeds were rerefvari h~ rtie o~,~fe
REV-1511 EX + (10-06)
SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERITANCE TAX RETURN
RESIDENT DECEDENT ADMINISTRATIVE COSTS
ESTATE OF
FILE NUMBER
FRANCES L RONAN 21-08-817
Debts of decedent must be re orted on Schedule I.
ITC~A
A• FUNERAL EXPENSES:
1. Ronan Funeral Home
3,177
B• ADMINISTRATIVE COSTS:
1 • Personal Representative's Commissions
Name of Personal Representative(s) Ronan
street Address 1391 Enola Road
city Carlisle state PA zip 17013
Year(s) Commission Paid: 2009
550
2.
3.
4.
5.
6.
7.
Attorney Fees
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
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
senses in connection with the sale of mobile home
1, 000
155
2,473
TOTAL (Also enter on line 9 Recapitulation) ~ S 7
(If more space Is needed, Insert addltlonal sheets of the same size)
REV-1512 EX+ 02.03)
SCHEDULEI
COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT ~
ESTATE OF FILE NUMBER
FRANCES L RONAN 21-08-817
Repoli debts incurred by the decedent prior to death which remained unpaid as of the date of death. including unreimhurcad marlira~ oY~e„ave
217
REV-1513 EX+ (9-00)
SCHEDULE)
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FRANCESLRONAN
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and Vansfers under
Sec. 9116 (a) (1.2)]
21-08-817
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not Llst Trustee(s) OF ESTATE
1. Kenneth A. Ronan Son
25.00%
2. Beckie Ann Stone Daughter
25.00%
3. Raymond S. Ronan Son
25.00%
4. Vickie Lynn Patterson Dau
hter
g 25.00%
~NTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 16 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
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) ~
~P ~/7~Y -s'~a.~K~s.._M~ri 3a~~- t 'ii-.lY~~ p ~~~~ yy~ '`
LAST WILL AND TESTAMENT
OF
FRANCES L. RONAN
I, Frances L. Ronan, of North Middleton Township, (1391 Enola Road, Carlisle),
Cumberland County, Pennsylvania, being of sound and disposing mind, memory and
understanding, do hereby make, publish and declare this as and for my Last WII and
Testament, hereby revoking and making void any and all Wills and Codicils heretofore
made.
FIRST
I direct the payment of my just debts and funeral expenses as soon after my
death as may be convenient. I ask that my body be cremated and that my ashes be
disposed at the discretion of my Executor.
I direct that all federal and Pennsylvania estate taxes, Penhsylvania inheritance
taxes, and generation-skipping transfer tax payable as a result of my death, not limited
to taxes attributable to property passing under this WII, shall be paid by my Executor y
from my residuary estate, including any part of my residuary estate that otherwise
qualifies for a deduction for federal estate tax purposes, however, no federal or
Pennsylvania estate tax, Pennsylvania inheritance tax, orgeneration-skipping transfer
tax shall be payable from or chargeable to any property that passes to my surviving
spouse, whether under this Will or otherwise, and that qualifies for the federal estate tax
marital deductior~l direct my Executor not to-seek reimbursement for any tax so paid
from any beneficiary under this Will, heir of mine, or other transferee of property
/included in my gross estate~/}~~
~~ vP•2L4~t~r.~ ~JO[t.~vr~J ~~ Jn~y iP.R I
• ~v' crrs~/r: -~~e.. .a.r ~~aiG~ ~ >" ~~., ~P~.rr~. -T~~// 6~ .Ta/~~
~~~ ~p~'Ktc cPe~y,~ rte- J,vile.~.Xst.~~~ ~r~s P~y.au/a Ar .¢ .Pcs~c,17~
~.;s ice; ~(, SECOND ~'.,"y~t` ~ ~,~-~ _ ~ _ / ~~4, o~
I declare that I am now married to Raymond S. Ronan and that we have four (4)
children to wit: Vickie Lynn Patterson, a daughter born January 13, 1958, Kenneth
Allan Ronan, a son born December 7, 1961, Ray Allan Ronan, a son born October 8,
1966, and Beckie Ann Stone, a daughter born July 20, 1969, I have no deceased
children, nor any other children living by my husband or otherwise.
THIRD
All the rest, residue and remainder of my estate, real, personal and mixed, and
t wheresoever the same may be situate, I give, devise and bequeath to my husband,
~ Raymond S. Ronan, his heirs and assi ns, to the exclusion of my child or children, born
~ or unborn, provided my said husband shall survive me by a period of nine gp
In the event that my said husband should predecease me or fail to survive m(e byt he
aforesaid period of ninety (90) days, then in such event all the rest, residue and
remainder of my estate, real, personal and mixed, and wheresoever the same may be
situate, I give, devise and bequeath, as follows:
(a) I give and devise the real estate located at 1391 Enola Road, North
~~ Middleton Township (Carlisle),Cumberland
same at the time of my death, to my son Ray Allatn Ronan Yhis heirs and assigns,he
provided he survives me by a period of ninety (90) days.
(b) I give and bequeath all chickens which I may own at the time of my death
to my son-in-law Leroy Stone.
Iasi Will and Testament of Frances 4 Ronan
Page 1 oj3~
(c) I give and bequeath all tools which I may own at the time of my death to r
my two sons, Kenneth Allan Ronan, and Ray Allan Ronan, to be divided equally
between them as they may agree.
(d) I give and bequeath the watch my husband received when he retired to
my grandson, Michael Ronan.
(e) All the rest, residue and remainder of my estate, real,.personal and mixed,
and wheresoever the same may be situate, I give, devise and bequeath in equal shares,
per stirpes and not per capita, unto such of my children as shall survive me by ninety
(90) days, but should any of them fail to so survive me then the share such deceased
child of mine would have received shall pass to such of his or her issue as shall survive
me by a period of ninety (90) days, per stirpes, and if there be no such issue the same
shall lapse and be added to the remaining share or shares.
FOURTH
I hereby nominate, constitute and appoint my said husband, Raymond S. Ronan,
as Executor of this my Last Will and Testament. In the event of the renunciation, death,
resignation or inability to act for any reason whatsoever of my said husband, f nominate,
constitute and appoint my son, Kenneth Allan Ronan, of 62 Pipeline Road, Newville,
Pennsylvania, as Executor of this my Last Will and Testament. In the event of the
renunciation, death, resignation or inability to act for any reason whatsoever of my said
son, Kenneth Allan Ronan, I nominate, constitute and appoint my son, Ray Allan
Ronan, of 501 Windy Hill Road, Lot 119, Shermansdale, Pennsylvania, as Executor of
this my Last Will and Testament. I further direct that no bond or other security shall be
required of any Executor or Executrix appointed in this Will for the performance of his,
her or its duties in any jurisdiction in which he, she or it may be called upon to act. The
terms Executor or Executrix may be used interchangeably in this Will and shall refer to
any Executor or Executrix appointed in this will, or any other Administrator appointed by
a court of competent jurisdiction.
FIFTH
In addition to, and not in limitation of, the powers conferred by law or by other
provisions of this Will, my Executor shall have the following powers, each of which may
be exercised from time to time by my Executor in his sole discretion:
~,
a
(a) To retain in the form received, and to sell either at public or private sale, or
to distribute in kind, any real or personal property. r
(b)
(c)
(d)
(e)
To manage both real and personal property.
To invest and reinvest in all forms of property, notwithstanding the fact that
any or all of the investments made are of a character or size which but for
this expressed authority would not be considered proper for an Executor.
To exercise any option or rights arising from the ownership of investments.
To compromise claims without court approval and without the consent of
any beneficiary.
(fl To join with my husband, or his personal representative in the filing of any
federal income tax return for any year for which I have not filed such return
prior to my death and to consent to the treatment of any gifts made by him
as being made one-half by me for gift tax purposes, notwithstanding the
fact that such action may result in additional liabilities to my estate. Any
income or gift taxes due on such returns and any deficiencies, interest,
penalties or refunds thereon, shall be allocated between my estate and my
Iasr Will and Testament of Frances L Ronan
Page 2 of3
husband or his estate, or all to any of them, in such manner as my
Executor and my said husband or his personal representative may agree.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last
Will and Testament, written on three (3), this 6th day of March, 2003.
~~"-L~°-' d ,,:a-.{SEAL)
Frances L. Ronan
Signed, sealed, published, and declared by Frances L. Ronan the Testatrix
above named, as and for her Last Will and Testament, in our presence, who, in her
presence, at her request, and in the presence of each other, have hereunto subscribed
our names as attesting witnesses.
-- I ~~ .~_r~ r
v^ ~~~.~
Inrf Will mal Tesmmenr of Frances L Ronan ?age 3 of ?
St
MEMBERS 1St
FEDERAL CREDIT UNION
REGULAR SAVINGS ACCOUNT:
Account Number/ Suffix
Date Account Established
Principal Balance at Date of Death
Accrued Interest to Date. of Death
Total Principal and Accrued Interest
Name of Joint Owner
HOLIDAY CLUB ACCOUNT:
Account Number/ Suffix
Date Account Established
Principal Balance at Date of Death
Accrued Interest to Date of Death
Total Principal and Accrued Interest
Name of Joint Owner
CHECKING ACCOUNT:
Account Number/Suffix
Date Account Established
Principal Balance at Date of Death
Accrued Interest to Date of Death
Total Principal and Accrued Interest
Name of Joint Owner
LOAN ACCOUNTS:
Account Number/Suffix
Date Loan Established
Principal Balance at Date of Death
Loan Type
Interest Rate
Collateral Held as Security
Name of Co-Borrower
270555-00
08/26/2005
$5.00
$.00
$5.00
None
270555-02
10/13/2005
$158.31
$.14
$158.45
None
270555-11
08/26/2005
$-137.68
$.00
$-137.68
None
270555-03
03/28/2008*
$839.88
Unsecured
15.65%
Contractual Pledge of Shares
None
*Loan does have life coverage.
4
M IVIBERS 15T FEDERAL CREDIT UNION
Danielle A. Kline
Insurance Services Specialist
August 14, 2008
Estate of: FRANCES L. RONAN
Date of Death: July 31, 2008
Social Security Number: 192-30-4396
5000 Louise Drive 1?O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 wwwmemberslst.org
Expenses in connection with the sale of mobile home
County and township tax
School tax
Lot rent pending sale
Selling agent fee to Paramount Home Sales
Sale advertisement
Water bill
Total expenses in connection with sale of real estate
52
213
1,450
630
46
82
2.473