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HomeMy WebLinkAbout03-20-09 (3)15056051058 REV-1500 Ex c08-05) OFFICUIL USE ONLY PA Deper6rlerlt of Revenue Bureau of Individual Taxes County Code Yea File Numbs POBOx280601 INHERITANCE TAX RETURN ~l ®q O ~~5 liarrisbug, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of BiAh 165-20-5111 07/03/2008 09/22/1911 Decedent's Last Name Suffx Decedent's First Name MI Hamer Hilda M (If Applicable) Entar Surviving Spouse's Inforrnatlon Bslow 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 • 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. Deced®nt 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 CORRE8PONDENCE AND CONFlDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number Ronald B. Bames (717) 774-2770 Finn Name (If Applicable) tV REGISTER ~ ~ S USE O~ _ C.-._ ' ~ ~ First line of address ~ ~ C-~ ~ - ` 117 Pin Oak Drive s -- ~ o - =- ~ - ; Second line of address 1--.~ ~7 ~."'~ -p ~ _ ~(7--~ ~ _ ~ . ~> C _: ~l N ' " City Or Post Office State ZIP Code DAT~FI~D _... New Cumberland ~ PA 17070-2343 W Cortespondent's e-mail address: r.b.bamesfa~COmcast.net Under penalties of perjury, I declare that t have examined this return, indudhg accompanying acfredules and statements, and to the best of m it is true. cored and complete. Declaration of preparer oCier thag fhe sentaUve is based II information of which re star and belief, P P any kmawllerlge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RErTURN ~ DATE /~ /J03l18/09 ADDRESS/ ~? ~ /N ~~~ ~2 /C~~iIJ~ !J~'y1J~/=fJL~4NU . ~H ~ ~~ 7/~ SIGNATURE OF PREPARER OTHER THAN REPRESENTATII'/E DATE ADDRESS r~e~se use olwc~NA~. Fo~all oN~r Side 1 15056051058 15056051058 REV-1500 EX 15056052059 Decedents Name: Hilda M Hamer RECAPITULATION 1. Real estate (Schedule A) ............................................. 1. 2. Stocks and Bonds (Schedule B) ....................................... 2. 3. Ckxely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages 8 Notes Receivable (Schedule D) ............................. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. 6. Jointly Owned Property (Schedule F) Separate Billing Requested ....... 6. 7. Inter-Vrvos Transfers 8 Miscellaneous Non-Probate Properly (Schedule G) Separate Billing Requested........ 7. 8. Total Gross Assets (total Lines 1-7) .................................... 8. 9. Funeral Expenses & Administrative Costs (Schedule H) ..................... 9. 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule 1) ................ 10. 11. Total Deductions (total Lines 9 8~ 10) ................................... 11. 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 13. Charitable and Governmental BequestslSec 9113 Tnists for which an election to tax has not been made (Schedule J) ........................ 13. 14. Net Value Subject fA Tax (Line 12 minus Line 13) ........................ 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (ax1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 _ 3,067.31 16. 17. Amount of Line 14 taxable at sibling rate X .12 77. 18. Amount of Line 14 taxable at cdlateral rate X .15 1 g. 19. TAX DUE ......................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 Decedent's Social Security Number 165-20-5111 6,106.34 7,843.67 0.00 13,950.01 10,882.70 10,882.70 3,067.31 3,067.31 138.03 138.03 15056052059 REY-1500 EX Page 3 Decedent's Complete Address: Flle Number DECEDENTS NAME DECEDENTS SOCIAL SECURrrY NUMBER Hilda M Hamer 165-20-5111 STREET ADDRESS 325 Wesley Drive CRY STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 138.03 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Pena rf a icable Total Credits (A + B + C) (2) nY ~ PPI D. Interest E. Penalty Total InteresUPenalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the diffference. This is the OVERPAYMENT. Fitt in oval on Page 2, Line 20 to rr3quest a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 138.03 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 138.03 Make Check Payable to: REGISTER OF W1LLS, 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 :.......................................................................................... ^ b. retain the right to designate who shah 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 oaxured 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? .............. Q ^ 4. Did decedent own an Individual Retirement Account, annuity, or other rwn-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-0ne 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 [i'2 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) p2 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 9102, as an individual who has at least one parent in common with the decedent, whether by bklod or adoption. REV-1508 EX+ (5-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSRS, & MISC. PERSONAL PROPERTY ESTATE OF FILE t~1MBER Hilda M. Hamer ~Gt 0 f! D 4 /¢ S Include the proceeds of litigation and the dale the proceeds were received by the estate. All properly jofMly.owrred with right of survivorship must be dbdosed on Schedule F. pt more space is needed, insert additional sheets of the same s¢e) REV-1509 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDI~LE F JOINTLY OWNED PROPERTY ESTATE OF __ FILE NUMBER Hilda M. Hamer 2LS~~.. Of> /¢s tf an asset was made joint within one year of the decedsnNs dais of death, H must be reported on SChsdule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A• Jane M. Bames 117 Pin Oak Drive, New Cumberland, PA 17070-2343 Daughter B. C. JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANGAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET %oF DECdS INTEREST pATt=pF pE,gni VALUE OF DECEDENTS INTEREST t' A• 1yp~04 PNC Bank Account ~i5004415329 7,843.67 100 7,843.67 TOTAL (Also enter on line 6, Recapitulation) I = 7,843.67 (If more space Ls rN?eded, insert addRional sheets of the same size) REV-1510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDIILE 6 INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Hilda M. Hamer ~~Oc~_ ~~ ~4S- 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. fTEM NUMBE DESCRIPTION OF PROPERTY uxxuoe nfr wv~ of rre tRArs~, n~a RaATaes-~ ro oECEOarrAwo TFfDATEOFTRA1~tATfACHACOPYOFTFiED®FORREALESTATE DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION t~Arvu~~ TAXABLE VALUE ~~ International Ladies Garment Workers Union Death Benefit Fund y,500,00 100 2,500.00 0.00 730 Broadway, New York, NY 10003 (212) 539-5800 Member ID: 870050360 TOTAL (Also enter on line 7 Recapitulation) S I 0.00 (If more space is needed, insert additional shcels of the same size) REV-1511 EX+ (12-99) scNEOU~ N COMMONWEALTH of PENNSYLVANIA FUNERAL EXPENSES ~ INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FlLE NUMBER Hilda M. Hamer 2®0~1- ~l.~/¢S Debts of decedent must be reported on Sctrertule l: rrEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Minnig-Berger Funeral Home, 120 W. Main St., Tremont, PA 17981 8 945.82 Flowers 255.00 Service at St. Andrews UM Church, Valley View, PA (church use, prep and serve meal) 521.74 Update Grave Marker (add death date to headstone) 85.00 Grave Preparation and Closing (marking, opening and dosing) 375.00 Rev. Jim Browning Honorarium 300.00 St. Andrews UM Churoh Cemetary Assodation 150.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Connrrssfons Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Represertatve(s) Street Address Cih' State Zrp Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (tf decedent's address is not the same as daimaM's, attach explanation) Claimant Street Address City State Iap Relationship of Ctairrrarrt to Decedent 4. Probate Foes 245.59 5. Accountants Fees 6. Tax Return Preparer's Fees ~. Misc. Postage 4.55 TOTAL (Also enter on line 9, Recapitulation) = 10,882.70 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (11-08) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE ~ BENEFICIARIES FILE NUMBER Hilda M. Hamer 2009-00145 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 2116 (a) (1.2).] 1. Jane M. Bames,117 Pin Oak Drive, New Cumberland, PA 17070-2343 Daughter 1533.66 2 Janice E. Wolfe, 703 Trent avenue, Wyomissing, PA 19610 Daughter 1533.65 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, A S APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. ~ Ir more space is neetletl, insert atltlitional sheets of the same size. LAST WILL AND TESTAMENT OF HILDA H. HARNER I, HILDA H. HARNER, of the Borough of Pine Grove, Schuylkill County, Pennsylvania, being of sound mind, memory and understanding and considering the un cgertainty of lif eye do hereby make, publish snb declsre~~thie~to~~brs~r'~~i~Mill ;~`~~` ~ ~~~~ _ ;~ . ., and Testament, hereby revoking and making void all prior Nills and Codicils thereto by me at any time heretofore made. FIRST: I direct my Executor/Executrix to pay all my debts, the expenses of my last illness and funeral expenses as soon after my death as may conveniently be done. I direct my funeral to be conducted in a manner corresponding with my estate and situation in life. SECOND: All the rest, residue and remainder of my estate and property, whether real, personal or otherwise, I give, devise and bequeath to my husband, LESLIE E. HARNER„ In the event my husband Leslie E. Harner shall predecease me, I give, devise and bequeath all the rest, residue and remainder of~~ my estate equally to my two daughters, JANICE E. WOLFE and ;~' .% ~~ ~~ ~ ` ::; c, ' -r) fV _ ~ ~'i 7 --~ ~ . .~ JANE P1ARY BARNES, or their issue, per stirpes. THIRD: ,'I nominate, constitute and appoint my husband, LESLIE E. HARNER, as Executor of this my Last Will and Testament. In the event my husband should predecease me or should he resign, renounce or otherwise be unable to act as Executor, I nominate, constitute and appoint my two daughters, JANICE E. WOLFE and JANE MARY BARNES, as succeeding joint Executrices. I hereby relieve my appointed Executor/Executrices from the necessity of posting bond in connection with their duties as such in any jurisdiction in which they may be called upon to act insofar as I am able to do so by law. IN WITNESS WHEREOF, I, HILDA H. HARNER, have hereunto set my hand and seal to this my Last Will and Testament, this ~~'~ day of ~a.r:~„~~~`~- 1995. ~.1~~t_~l~w~-~`%. ~~~-r.'c_-~z~~~ (SEAL) HILDA H. HA NER Signed,~sealed, published and declared by the above named Testatrix, HILDA H. HARNER, as and for her Last Will and - 2 - i - -. _.. _ __ _ _ _ _ _ __. _ _ .. r Testament, in the presence of us, who at her request, in her presence and in the presence of each other, all being present at the same time, have hereunto subscribed our names as witnesses. WITN ~.. W T N E S .~ ~ ~~._ ~7~~~~ -~ DD ~~ ~~ _ ADDR - 3 - ~~~ ~;y~ 1057 0000 163 Y LISTENING. JUNE 30, 2008 I -~ Oa ~ ~B ~ B ~'~' ACCOUNT NUMBER 406-0043042 HILDA H HARNER BURIAL RESERVE ACCOUNT 117 PIN OAK DR NEW CUMBERLND PA 17070-2343 RATE CONFIRMATION NOTICE 12 MONTH CD AS OF JUNE 30 2008 YOUR ACCOUNT NUMBER 406-0043042 HAS RENEWED FOR A VALUE OF WILLOBE4EARNED AT THE RATEWOF 1A73~09;HETHERNEXT MATURITYIDATE O~NYOURAACCOUNTRWILL BE JUNE 30, 2009. IF YOU HAVE MADE OTHER ARRANGEMENTS PERTAINING TO THIS ACCOUNT, PLEASE DISREGARD THIS NOTICE. Senior Checking Plan Account Statement PNCBANK PNC 13.urk For tl>Ie period 05/29/2008 to 06/26/2008 ~ HILDA H HARNER JANE M BARNES 117 PIN OAK DR NEW CUMBERLAND PA 17070-2343 Primary account number: 50-0441-5329 Page 1 of 1 Number of enclosures: 0 [~ For 24-hour banking, and transaction or ~ interest rate information, sign on to 'B' PNC Bank Online Banking at pnr,.corn. For customer service call 1-888-PNC-BANK between the hours of 6 AM and Midnight ET. Para servicio en espar~ol, 1-866-HOLA-PNC Moving? Please contact rrs at 1-888-PNC-BANK ® Write to: Customer Service PO Box 609 Pittsburgh PA 15230-9738 Visit us at pnc.com TDD terminal: 1-600-531-1648 For hearing unpaired rlienrs only lI~iPOR"I-AN"1' WFOI~9A"TION A130U"I' A1T~I TIUINSAC"PIONS ANll I'LIRCIIASL'S For your convenience, under certain conditions we may allow you to overdraft your checking or money nru•ket account when using your 1'NC Rank Visa Check Carl or PNC Bank Ranking Catd at PNC Bank ATMs, non-PNC ATMs, and for merchant purchases. At PNC 13ank A"f~-(s we can give you the choice to cancel the transaction if it would cause an overdraft. VVe are not able to provide you this choice ~~•hen using a non-1'NC Rank A'IT'1 or when maknrg purchases. y Ia7ective June 22, 2008, if you would prefer not to have overdraftl access, call our Telephone Banking service at I -877-222-5401 between 6 am - 12 midnight, Lantern 'T'une, seven days a week. If }'ou have called previously to opt-out of overdraft access at non-1'NC ATI~'is, yott are automatically excluded li•om overdraft access for all A-1')\[ transactions and pur•vhases and do not need to call agaur. For more inlonnation, please see our Consumer Schedule of Service Charges and Fees, Other Account Charges and Services andlor Account Agreement for Personal Checking and Savutgs Accowrts, Withdrawals section. Senior Checking Plan Regular Checking Account Summary Account number: 50-0441-5329 Balance Summary Beginning balance 7,8-f3.t~7 Deposits snd other additions 00 ChecF;s and other deductions .oo Average monthly balance 7,843.7 Ending balance 7,Sh3.(i7 Charges and fees .oo Hilda H Harner Jane M Barnes FORM953R-1005 UNITE! Certi ' ate o ~,etiree Covera e .f [Effective January 1, 2000] , , ~ ~,~~ t ~' This certificate ILGWU DEATH BENEFIT FUND is issued to Fund No. Local No. Ledger No. Social Security Number f 52 351 0000259 -l 165-20-5111 HILDA HARNER 33' 124 SCHOOL ST PINE GROVE PA 17963-1611 L ~~~III~~~II~I~~~II~~~~II~~~~II~II~~~~~II~~~II~~I~I~I~~II~I~~I J to provide a summary of the death benefit coverage available to each retiree eligible under the Plan & Rules and Regulations of the ILGWU Death Benefit Fund (FUND) and the applicable provisions of the Union Constitution. Additional detail is provided in the FUND'S Rules and Regulations. A member in good standing who has 10 years of membership during the last 15 years of which the last 2 years are continuous, and who is granted regular or disability retirement from a retirement plan sponsored or negotiated by the former ILGWU shall, upon withdrawal from union membership, be eligible for the benefits described herein. I. TABLE OF RETIREE DEATH BENEFITS a) Regular Benefit $2,5oo.oa b) Additional Benefit -Surviving Children Each unmarried child under age 18 or, if a full time student, any child under age 22 c) Additional Benefit -Accidental Death If death occurs within 90 days due directly to an accident AND retiree is survived by spouse, children or parents $1,250.00 for each eligible child to a maximum for $3,750.00 $2, 500.00 d) Maximum Benefit The maximum retiree benefit payable in cases involving additional benefits shall be not more than tVvice the regular death benefit, EXCEPT in cases involving three (3) or more surviving eligible children, in which case the maximum benefit shall be not more than two and one half times the regular benefit. II. WORKING RETIREES - An eligible retiree who returns to union employment and to regular union membership shall be covered by the FUND for the same death benefit amounts as active members, until 30 days after the last day of work, provided such working retiree meets all of the eligibility requirements applicable to active members. After 30 days of nonwork or if a working retiree does ret meet the active member eligibility requirements- the retiree wi!! be eligible for the berafits described in t he above Table of Retiree Death Benefits. III. BENEFICIARY -means any person(s) or entity named by the retiree on the designation form issued by the FUND or, in the absence of a valid designation, the following survivors in the order listed: 1 }spouse 2} children 3) parents 4} brothers & sisters 5) estate. An organization or institution in which a retiree is, was or becomes a resident"may be designated to receive not more than 50% of the benefit payable, Beneficiary designations may be changed at any time solely by executing a FUND designation form. Only the last valid designation form on file at the FUND office prior to death shall be effective. IV. LIMITATIONS - a retiree participating in the FUND shall be deemed to have given up all rights and privileges in or to the FUND if such retiree is found to have: become an employer or a representative of employers in any industry; or engaged in any occupation in which she has the right to hire or fire workers or to recommend hiring or firing; or engaged in any occupation which involves business dealings with employers in the industry or their representatives. V. CLAIMS - a retiree's beneficiary must notify the Local or the FUND of a retiree's death and complete and file an application within two years after the date of death. If a claim is not made within 90 days after date of death, the FUND, in its discretion, may make payment to anon-beneficiary or to a person, local or union who has paid or contracted responsibility for the retiree's funeral expenses. IMPORTANT - This Certificate of Coverage is for informational purposes only. In all disputes and interpretations, it is the provisions of the FUND'S formal Plan and Rules and Regulations, as amended from time to time, and the Union Constitution which solely control and govern benefit eligibility and coverage. Benefits may be modified, reduced, or discontinued at any time in the sole discretion of the Death Benefit Committee. f~ittnig-verger ~'utterai ~ouYe R~Inrt ~. ri~rN~. ~In~Ur 120 West Main Street Tremont, Pennsylvania 17981-1710 Phone (570) 695-3153 Fax (570) 695-3822 E-mail: mbth@ptd.net Ronald Barnes 117 Pin Oak Drive New Cumberland, PA 17070 ~;: BLLNG [X+TEt;; 711912008 tx~ '"` Due Dad; upon receipt ,~. PREVIOUS BALANCE: When sending payment, include the Deceased Name. Thank-you. ~- ~ • gi-~--~ Wednesday, July 23, 2008