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HomeMy WebLinkAbout06-11-09_ _ _ ~~ W • 1505607121 ~ O I ~J \"~ ~ u u REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes PO BOX 280601 INHERITANCE TAX RETURN 2 1 0 5 0 5 3 6 Hamsbur PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 5 0 0 5 2 8 0 6 5 0 2 2 4 2 0 0 4 0 4 1 1 1 9 4 9 Decedent's Last Name Suffix Decedent's First Name MI A R O N S O N S T E P H E N J (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI A R O N S O N J A N E T E Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 2 2 4 - 6 5- 7 9 REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ^X 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death pnor 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 8. Total Number of Safe Deposit Boxes ~ 7. Decedent Maintained a Living Trust (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 T0: Name Daytime Telephone Number G E O R G E B F A L L E R J R 7 1 7 2 4 3 3 3 4 1 Firm Name (If Appiicable) M A R T S O N First line of address L A W O F F I C E S 1 0 E A S T Second line of address City or Post Office C A R L I S L E H I G H S T R E E T State ZIP Code REGIS OF WILLS ONLY ~r ^ > ~ Z r~ ~ ~~ r~7c ' .~- ~:~ i - C ~..,._ E FILED " t,,',~ .^'--~~ =~i ~ P A 1 7 0 1 3 Correspondent's e-mail address: G F A L L E R a M A R T S O N L A W• C O M Under penalties of penury, 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. OF E NM.O~N'~DR~Y E 10 EAST HIGH STR FOR FILING RETURN CARLISLE PLEASE USE ORIGINAL FORM ONLY 7025 PA 170 Side 1 L 1505607121 1505607121 • 1505607221 REV-1500 EX Decedent's Social Security Number 5 0 0 5 2 8 0 6 5 DeceaenrsName: STEPHEN J• ARONSON 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. • 3 1 6 9 5. 4 5 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6• • 7. Inter-Vivos Transfers & Miscellaneous N~Probate Property ested R Billi t 7 ....... ng equ e (Schedule G) Separa . 8. Total Gross Assets (total Lines 1-7) ........ 8. 3 1 6 9 5. 4 5 9. Funeral Expenses & Administrative Costs (Schedule H) .......... ... ... 9• • 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ...... ... ... 10. 11. Total Deductions (total Lines 9 8 10) ................... • • • • • • • . 11. • 12. Net Value of Estate (Line 8 minus Line 11) ................... ... ... 12• 3 1 6 9 5. 4 5 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 Llne 13) .................. 14. 3 1 6 9 5 . 4 5 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 3 1 6 9 5. 4 5 15 D. 0 0 (ax1.2)x.o _ . 16. Amount of Line 14 taxable D D D 16 0 . 0 0 at lineal rate X .0 _ . 17. Amount of Line 14 taxable D D D 17 D • D D at sibling rate X .12 18. Amount of Line 14 taxable 0 0 D 18 0 . 0 0 at collateral rate X .15 19. Tax Due ................................................ 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L 15D5607221 Side 2 1505607221 0. D D REV-1500 EX Page 3 File Number ..___~__.~_ .+_.....1..~.. w..1.J.ncc•• 21 OS 0536 Y~i Vi7Mrr~R.7 vv~~•M•v.v .... ~.. ~~~. DECEDENT'S NAME STEPHEN J. ARONSON STREET ADDRESS 34 GREENMONT DRIVE CITY STATE ZIP ENOLA PA 17025 Tax Payments and Credits: (1) o.oo ~ • Tax Due {Page 2 Line 19) 2. Credits/Payments 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 ) 4. If Une 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. 5. If Line 1 +Une 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. (3) (4) 0.00 0.00 (5) 0.00 (5A) B. Enter the total of Une 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 derx3dent 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 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? ....................................................................................... ^ ^X 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? .................................................................................................. ^ ^X 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 exemat 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 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1508 EX f (6-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER STEPHEN J. ARONSON 21 OS 0536 Include the proceeds of litigation and the date the proceeds were received by the estate. All props join -owned wkh ht of survivorship must bs disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~, Proceeds of settlement of Wrongful Death and Survival Action filed to No. 06-111 in the Court 31,695.45 of Common Pleas of Cumberland County, PA [Gross settlement of $67,500.00 less attorney fees and costs of $35,804.55]. Order to Seal Record dated 3/25/09 by Judge M.L. Ebert, Jr. TOTAL (Also enter on line 5, Recapitulation) I S 31,695.45 (If more space is needed, insert additional sheets of the same size) REV-1573 EX + (9-00) ` SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN ESTATE OF FILE NUMBER STEPHEN J. ARONSON 21 OS 0536 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE 1 TAXABLE DISTRIBUTIONS [include o ht spousal distributions, and transfers under Sec. 91166 (~a (1.2)] 1. Janet E. Aronson Spousal 31,695.45 34 Greenmont Drive Enola, PA 17025 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET jj, NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I S (If more space is needed, insert additional sheets of the same size) THIS IS THE LAST WILL AND TESTAMENT of me STEPHEN JOEL ARONSON of 22 Parkthorne Close North Harrow Middlesex which I make this ~U day of ~,bi'{,~lkri 1989 ~ ~?~~ 1. I REVOKE all previous Wills and Codicils 2. I WISH to. be cremated `; 3. I APPOINT my Wife JANET ELIZABETH ARONSON of 22 Parkthorne Close North Harrow aforesaid and JAMES FREDERICK LESTER of 88 Bilton Road Greenford Middlesex Executors and Trustees hereof (herei.nafter called "my trustees") 4. SUBJECT TO the payment of all my debts funeral and testa- mentary expenses I GIVE DEVISE AND BEQUEATH all my property whatsoever and wheresoever to my Wife the said JANET ELIZABETH ARONSON absolutely or if she shall predecease me to my Son JONATHAN MICHAEL ARONSON when he attains the age of twenty-one years absolutely whom failing to be held and paid in the following proportions:- ; (a) As to One-half thereof for my brother-in-law ~I JOHN ALFRED KING of 49 Alderney Gardens Northolt Middlesex absolutely or if he shall. predecease me for my sister AUDREY MYERS of V.eneclocia Ohio United i States of America absolutely (b) As to One-half thereof for my sister the said AUDREY ' ~ '~~~i MYERS.a.bsal~u-tely or if she shall predecease me for ~ ~ : ,'.; ~ my 5r~bth'er-in-law the said JOWI`t ALFRED YT_?dG absclu~aly r 5. IF my wife dies before me I APPOINT the said JOHN ALFRED KING as guardian of my son if he is under eighteen at the date of my death ... 6. I DECLARE that:- (a) My Trustees shall never be less than two and a single Trustee may only appoint another (b) Beneficiary throughout includes contingent Beneficiaries (c) Any Beneficiary who fails to survive me by twenty-eight days and to attain-the age of twenty-one years shall be deemed to have died before me (d) A Solicitor or other professional person may charge his usual professional fees for all work done by him or his firm although ~he be a Trustee (e) My Trustees shall not be:.liable for any act or omission done or suffered in good faith 7. I DECLARE that my Trustees shall at all times have these powers in their absolute and private discretion:- (a) To advance capital to any Beneficiary without any statutory limitations save that on becoming absolutely entitled they shall hri.ng into a~courit payments received hereunder. (b) To invest any monies including pecuniary legacies any- where in any property (whether or not it produces income) and to allow any Beneficiary to occupy any dwelling upon such terms as my Trustees shall think fit (c) To accept in full discharge of any payment or transfer to an infant the receipt of an apparent guardian IN WITNESS whereof I have hereunto set my hand on the day and-year first before written SIGNED by the said STEPHEN ) JOEL ARGNSON in our presence ) ~ and attested by us in the •=~••• presence of him and of each ) other:- ) /~. NAME. .(... .... ..... ADDRESS . cam:.. Ur:~/~: =~:`• -~"'r~• . ~-~-a"~ ......... - ....~L'N .~~~u'- ... ...... . OCCUPATION<-~~~~.. .. ........ - .. . L~ ADDRESS ....... _. d..~ t:'~C": ='+../.~".~~ .... . ....... OCCUPATION .. a1%sJ.. !t~~: ....... .