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HomeMy WebLinkAbout01-22-09 (2)LAW OFFICES JOSEPH L. RIDER 143 WEST FOURTH STREET PO BOX 1115 WILLIAMSPORT, PENNSYLVANIA 17701 TELEPHONE 570 326-9081 PAUL A. ROMAN TELEFAX 570 326-7547 Associate January 21, 2009 "' - n ~~ ~ .n Grp ~ v ~ ~ _~ Clerk of Orphans' Court & Register of Wills ``~=` ~ ~? c/o Glenda Farner-Strasbaugh ".`==`-; ~ "'t One Courthouse Square ~-=~"~ - `' Room 102 ~`a o ~ , Carlisle, PA 17013 w RE: George H. Sones Estate Dear Ms. Strasbaugh: I am enclosing the following: 1. Two Inheritance Tax Returns in reference to the above estate. 2. A Petition for Settlement of Small Estate with an attached Decree of Court. 3. A check in the amount of $45.00 for the filing fee. Would. you kindly forward to me the copy enclosed of a certified copy of the Decree of Court in the enclosed self- addressed stamped envelope. JLR/dml Enclosures Very truly yours, i n Jo ep L. Rid r 15056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number Po Box 2sosol INHERITANCE TAX RETURN C7 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ~ ~ Q~ ng' ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 183-12-6267 03/01/2008 12/04/1922 Decedent's Last Name Suffix Decedent's First Name MI Sones George M (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 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) • 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 CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number Joseph L. Rider, Esq. (570) 326-90~ o Firm Name (If Applicable) -- CJ ~ -t-, ;'T= ~ ` r ' ; First line of address .f , ' F `~ N r, _ , - ~ 143 West Fourth Street ~ .. _:. iii. .. .., .'_i .-, . c. : Second line of address t , y , x~- `; ', ~ ,~, =_~: O - ~~.? • City or Post Office State ZIP Code , ~ C.a Williamsport PA 17701 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, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATUR O ER ON RESPONSI E FOR FILING RETURN DATE ADDRESS 2913 Sunset Drive, Camp Hill, A 17011 SIGNAT F PREPARER OTHER N REPRESENTATIVE ~ DA E t ~~ ;/~ ~/~'u:/ 121 ti~ °$ ADDRE / 143 est Fourth Street, Williamsport. PA 17701 PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 15056052059 REV-1500 EX Decedent's Social Security Number George M SOneS ' 183-12-6267 Decedent s Name: RECAPITULATION 1. Real estate (Schedule A) . .......................................... .. 1. 0.00 2. ..................................... Stocks and Bonds (Schedule B) 2. .. 0.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 0.00 4. Mort a es & IJotes Receivable Schedule D 9 9 ( ) ........................... 4. .. 0.00 5. Cash, Bank Deposits R Miscellaneous Personal Property (Schedule E) ...... .. 5. 380.77 6. Jointly Owned Property (Schedule F) ~~~:":~ Separate Billing Requested ..... .. 6. 0.00 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) <.~.:~":~ Separate Billing Requested...... .. 7. 0.00 8. Total Gross Assets (total Lines 1-7) .................................. .. 8. 380.77 9. Funeral Expenses & Administrative Costs (Schedule H) ................... .. 9. 1,456.66 10. Debts of Decedent, Mortgage Liabilities, 8~ Liens (Schedule I) .............. .. 10. 59.36 11. Total Deductions (total Lines 9 & 10) ................................. .. 11. 1,516.02 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 0.00 13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 13. 0.00 14. Net Value Sulbject to Tax (Line 12 minus Line 13) ...................... .. 14. 0.00 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__ 15. 16. Amount of Line 14 taxable at lineal rate :K .0 _ 16. 17. Amount of Line 14 taxable 0 00 0 00 . 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 OVERPAYMENT 15056052059 Side 2 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: File Number George STREET ADDRESS 5225 Wison Lane M Sones DECEDENT'S SOCIAL SECURITY NUMBER 183-12-6267 cITY Mechanicsburg __ STATE ZIP PA 17055 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 0.00 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 0.00 3. InteresUPenalty if applicable D. Interest E. Penalty - Total InteresUPenalty (D + E) (3) 0.00 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. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00 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 :.................................................................................... ...... ^ ^K 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 "intrust 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? .................................................................................................................. ...... ^ 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 benefciaries 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 isdefined, 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+ (6-98) ~ .~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF GeOT'ge M. Sones FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All orooerhr jointly-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets oT the same size) REV-1511 EX+ (10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES 8e INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF State Zip George M. Sones Debts of decedent must be reported on Schedule L ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ ~ Helen Groff, reimbursement for payment of grave marker, to J. E. Gibbons Memorial Company 950.00 B. 1 FILE NUMBER 2. Attorney Fees Joseph L. Rider, Esquire 3. 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 415.00 4. Probate Fees I Glenda Farner Strasbaugh, Register of Wills, filing fee for Inheritance Tax Return, Petition and Renunciation 35.00 z. Joseph L. Rider, Esq., reimbursement for Xeroxing, postage, cash disbursements and telephone tolls 56.66 TOTAL (Also enter on line 9. Recauitulationl I S . ~ , „ ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) SUeet Address City _ Year(s) Commission Paid: Zip (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-0~) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF George M. Songs FILE NUMBER Report debts incurred by the decedent prior to death which remained unpaid as of the date o(death, including unreimbursed medical exoensne (II more space is neencrl, ~nsefl a0tlgiona~ sneers of the same size) - -~-- _-- - REV-1513 EX+ (9-00) ~_ SCHEDULE J COMMON1h'EALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TP,X RETURN RESIDENT DECEDENT ESTATE OF George M. Sones FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Nof List Trustee(s) OF ESTATE 1 TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)1 Helen C. Turner Groff Niece '/z of residuary 2913 Sunset Drive estate Camp Hill, PA 17011 2~ Lexa R. Robeson Grandniece '/z of residuary 3200 Cambridge Court estate Fairfax, VA 22030 George M. Turner died on February 11, 2008. Mary H. Turner died on Apri14, 1974 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROU GH 18, AS APPROPRIATE, ON RE V-1500 COVER SHEET 11 NON-TAXABLE_ DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE None 0.00 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS None 0.00 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) LAST WILL AND TESTAMENT I, GEORGE M. SONES, of the City of Williamsport, County of L,ycoming, Commonwealth of Pennsylvania, do hereby make my last will and testament and revoke all wills by me at any time hereto - fore made. 1. GIFT OF ENTIRE ESTATE. I give, devise and bequeath all of my estate, real and personal, in equal 1/3 shares to my sister, MARY HELEN TURNER, my niece, HELEN C. TURNER GROFF, and my nephew, GEORGE M. TURNER. 2. NON-LAPSE. If any of the above-named beneficiaries shall fail to survive me and shall leave issue surviving me, the devise and bequest to such named beneficiary shall pass to such surviving issue, who shall take, per sti_rpes, the share which their deceased ancestor would have taken had he or she survived me. 3. TAXES. I direct that all estate, inheritance, and succession taxes shall be paid out of my residuary estate to the same effect as if said taxes were expenses of administration. By way of illustration, but not of limitation, I direct that any of said taxes arising out of property passing under this will, or any codicil hereto, gifts, powers of appointment, joint estates, estates by the entireties, insurance proceeds, or other insurance mon.e,ys, shall be paid out of my residuary estate. ~4. RESTRAINT ON ALIENATION. I direct that all legacies and all shares and interests in my estate, whether principal or income, while in the hands of my personal representative or the guardian herein appointed, shall not be subject to attachment, execution, or sequestration for any tort, debt, contract, obliga- tion, or liability of any legatee or beneficiary, and shall not be subject, to p]_edge, assignment, conveyance, or anticipation b,y any legatee or beneficiary. LAW OFFIC E.~ """J' "` ~ "'°' "Exhibit A" .. , ,. , 5 - GUARD2AN _ 2 appoint NORTHERN CELIrl.~~L BANK .ANb ,~ COMPANY, Williamsport, Pennsylvania, guardian of an '' Y ProPex.~;- which passes to a minor under this will, or any codicil hereto, or otherwise than under this wi7.1 and with respect to which I am authorized to appoint a guardian by will. Such guardian shall have the power to use principal as well as income from time to time for the minor's support, welfare, and education, including an education at an institution of higher learning, ar~d shall serve without bond. 6. PERSONAL REPRESENTATIVE. I appoint NORTHERN CENTRAL BANK AND TRUST COMPANY, Williamsport, Pennsylvania, executor of this will. 7. FIDUCIARY'S POWERS. I direct that my personal repre- sen.tative and the guardian herein appointed, in addition to and not in limitation of any authority given to the same by law, shall have the following powers: (a) For the payment of debts or for any purpose of administration or distribution, to sell, mortgage, lease, alter, improve, partition, and exchange all or any of my property, real or personal, at any time during the administration of my estate, or the continuance of said guardianship, and at the termination thereof for purposes of distribution, selling at public or private sale without an order of court for such prices and upon such terms as to cash and credit as said fiduciary deems best, and to grant and convey good and sufficient title, without liability on the part of the purchasers to see to the application of the purchase or consideration moneys, any statute, rule, or case law to the contrary notwithstanding. (b) To retain for distribution in kind all stocks, bonds, and other investments made by me, or in the absolute discretion of said fiduciary, to convert the same into cash, whether or not such conversion is necessary, any statute, rule, or case law to the con- trary notwithstanding. (c) To retain as investments of the guardianship all stocks, bonds, and investments owned by me and to invest and reinvest in other stocks, bonds, shares in mutual investment trusts, common trust funds, and other investments, without being confined to what sre known as "legal investments" and to sell and transfer the same, either in person or by attorney, without liability on the part of the purchasers to see to the application of the purchase or consideration moneys. 8. CONSTRUCTION. I direct that the headings at the begin- pings of paragraphs in this will are for rapid reference purposes only and shall be disregarded in the construction of this instru- ment unless the context clearly indicates otherwise. IN WITNESS WH~'sREOF, I have hereunto set my hand and seal " -r this ~ ~'. %~rday of `- -:~r.E:~2.~ 1973. ~, Q~r~,L~>_ YYl __~ ~ ~~)/' ( SEAL ) George M. Sones Signed, sealed, published, and declared by the above- named testator as and for his last will and testament in our presence, who, at his request-and in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses. -, ,, J seph'L. Rider i .. { '~ , ,~ r .. ~... _ . __ RENUNCIATION REGISTER OF WILLS Cumberland COUNTY, PENNSYLVANIA Estate of George M. Sone Deceased Manufacturers & Traders Trust Company Successor by Merger to Northern Central Bank & Trust Cei s n ! capacity/relationship as (Print Name) Executor_ of the above Decedent, hereby renounce the right to administer the Estate of the Decedent and respectfully request that Letters be issued to Helen C. Turner Groff (Dale) Manufacturer&t Traders Trust Co. ~ __ (Signature) 101 West Third Street (Slree! Address) Glilliamsport, PA 17701 Executed in Register's Office Sworn t~ or affirmed and subscribed before me this day of Deputy for Register of Wills Form RW-06 rev. 10.1 J 06 (City. Scare, 7_ip) Executed out of Register's Office Refor~ the ,2„ft~r,,gneL Yersc:;tally appeared the party executing this renunciation and certified that he or she executed the renunciation for the purposes stated within on this ~~-~rc/ day of ~ /t1w L <-~O~l,~ ~, Notary Public My Commission Expires: (Signature and Seal of Notary or other official qualified to administer oaths. Show date of expiration of Notary's Commission.) COMMONWEALTH ®P ~~NNSYLVANIA Notarial Seal Brenda L. Welshans, Notary Public Cltyof WiNiamsptxt, Lycoming County My Commission Expkes March 1, 2012 Member, Pennsylvania Associa8on of Notaries Exhibit "B"