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HomeMy WebLinkAbout06-10-09Date: ~~ ~~' 2~~ PA Department of Revenue Inheritance Tax Division Harrisburg, PA RE: Helen G Egge File # 09-0288 My mother passed away March 13, 2009. She was a 3+ year resident of the skilled nursing facility The Oaks at Bethany Village, 5225 Wilson Lane, Mechanicsburg, PA 17055. All assets are listed. At the time of her death she was 91 years of age and resided in a private room in skilled nursing. At time of death her assets consisted of a bank account and investments. Attached are: • Inheritance tax form REV-1500 • Schedule B ~-~ % ~,,j • Schedule F (note joint PNC bank account shown here) ~ -- r-',= • Schedule H ~ ~~ O _ z 3 rte. J • Schedule I ~ ~'~ _ "' --1 .. r-~- 5"1 i • Copy PNC Bank Signature card validating Joint ownership. ~' ~ t~' ° cx~ • Copy Vanguard GNMA statement validating Joint ownership • Copy Vanguard Brokerage Services showing asset values date of death • Copy Vanguard Account Summary showing sole ownership assets values date of death • Copy Vanguard Account Summary showing joint ownership GNMA value date of death • Copy of will The inheritance tax $ 27,37.40 was paid on /o v 9 at Cumberland County Court House, Carlisle. If you have questions, you may contact me at 717-898-8022 day or evening. Joan E Payne, Daughter of Helen G Egge and representative. 3360 Cochran Drive Lancaster, PA 17601 12.12.07 To: Airport Parking Facility From: Ellis P. & Joan E. Payne 3360 Cochran Drive Lancaster, PA 17601 Subject: Personal vehicle authorization to take possession by family members In the event either Joan E. Payne or Ellis P. Payne or both are not able to pick up and pay for parking charges due to illness or accident, this letter gives authorization to the following to take possession pay parking charges, and remove vehicle from the property either of our two vehicles. Vehicle A. (2002 silver, four door sedan Toyota Avalon) or vehicle B. 1998 white, Subaru Forester SUV. These family members are authorized: Eric D Payne, (son) Michael C. Payne (son) Holly L. Payne (daughter) Name verification by their license is all that is required. Ellis P. Payne ~~~ G i~~ /~ • /.~ d7 Joan E. Payne ~~~~~ ~~~ /2•/3.07 15056051058 REV-1500 Ex (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Numbar Po BOx 28osOt INHERITANCE TAX RETURN Hanisburg, PA 17128-0601 RESIDENT DECEDENT 21 09 ®028$ ENTER DECEDENT INFORMATION BELOW Soaal Security Number Date of Death Date of Birth 188-03-7880 03/13/2009 03/18/1917 Decedent's Last Name Suffix Decedent's First Name MI Egge Mrs Helen G (M Appllcable) Enter SurvlvMg Spouse's Irtfortnation Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Soaal Security Number 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. Decadent 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 Credk (date of death ~_T, 11. Election t0 tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AIM CONFiDENTW. TAX INFORMATION SHOULD f3E DIRECTED T0: Name Daytime Telephone Number Joan E Payne (717) 898-8022 Firm Name (If Applicable) REGISTER ~ WILLS USE ~Y ~.ty ~.L',) ~, First line of address . ~ C tF ri , ` ~ 3360 Cochran Drive ~ c :-: . _, : ~~ © ~ r, , x f.,, Second line of address h c -., ~ 'fi`t ~ -i T ~ .t ~ . -_ ~ T~FILED ~ . r : a City or Post Office State ZIP Code . Lancaster PA 17601 ~ Correspondents e-mail address: Under penalties of perjury. I declare that I have examined this return, inducting accompanying schedules and statements, and to the best of my laawledcfe and belief, it ~ true, correct and complete. Declaration of preparer other than the persor~ representative is based on all infomration of which preparer has any knowledge. SIGNATURE OF ERSON~ ISLE FOR FILING RETURN DATE / ~ a ADDRESS ~ !P ~ ~~~~n Ass . ~Iz,~c.~~,~, ~~~ /~ ~v~ SIGNATURE OF PREPAl2ER OTHER THAN REPRE NTATNE DATE ADDRESS PLEASE USE ORIIGINAL FORM ONLY THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS Side 1 15056051058 15056051058 J 15056052059 REV 1500 EX Decedents Social Security Number ~.__ ~,$ ~~. Helen G Egge _~_~..~...m.......,, ~,.~~~, ..m..._..._.~._...~,,..a. _~~ _,F.~,..,-_~ __.____~. _.~~.~._ 188-03-7880 _.~. .. _ . RECAPITULATION ~ , _M._, _~ ~. ~~~ 1. Real estate (Schedule A) ............................................. 1. 0.00 2. Stocks and Bonds (Sdiedule B) ....................................... 2. 456,444.88 3. Closely Held Corporation, Partnership or Sde-Proprietorship (Schedule C) ..... 3. 4. Mortgages 8 Notes Receivable (Schedule D) ............................. 4. 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ........ 5. 6. Jointly Owned Property (Schedule F) ~: V°m Separate Biking Requested ....... 6. 198,233.80 7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property (Schedule G) _.'• Separate BiAirg Requested........ 7. 8. Total Gross Assets (total Lines 1-7) .................................... 8. 654,678.68 9. Funeral Expenses 8 Administrative Costs (Schedule H) ..................... 9. 2,667.68 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ................ 10. 843.58 11. Total Deductions (total Lines 9 810) ................................... 11. 3,511.26 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 651,167.42 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........................ 13. 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. 651,167.42 __ __ _....~ .. _ . ~_.~ ~ ._ __.,-._~ ... . .. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES ......... __~ _._._... _ _W..~,~.,.,.... 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 x .0 45 651,167.42 16. 29, 302.53 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. 29,302.53 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYINENT 15056052059 Side 2 15056052059 REV-1509 EX+ (698) SCI~IEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Helen G Egge 21 09-0285 K an asset was made john within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A• Joan E Payne 3360 Cochran Drive, Lancaster, PA 17601 Daughter B. C. JOINTLY-OWNED PROPERTY: 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. DATE OF DEATH VALUE OF ASSET % of DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A. 01 /01178 PNC: Bank, Acxount # 5140017966 951.44 50 475.72 2 B 12/30!02 Vanguard GNMA Fund, Account # 9958299113 +Acaued dividends 3g4,gO8.00 50 197,758.08 TOTAL (Also enter on line 6, Recapitulation) : 198,233.80 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) SCNEp1~LE N COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUYBER Helen G Egge 09-0285 Debts of decedent must be reported on Sdhsduk L ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t' Cremation, Pastor, Comer, service luncheon, funeral director professional services 2,005.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Sodal Security Number(s~EIN Number of Personal Representative(s) _ Street Address City State Zlp Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as daimant's, attach explanation) cClaimant Joan E Payne street Address 3360 Cochran Drive city Lancaster .state PA -~P .17601 Relationship of Claimant to Decedent Daughter 4. Probate Fees 309.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Misc Administration: UPS, US Post Office, obituary notices Patriot News, probate notices Cumberland Law Journal, Sentinel Newspaper, death certificates 338.68 s. Travel from Lancaster PA to Cumberland County Court House, Carlisle PA 15.00 TOTAL (Also enter on line 9, Recapitulation) I ; 2,667.68 ___ _ _ (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-08) ~ ~ Pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERRANCE TAX RETURN MORTGAGE LIABILITIES ~ LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Helen G Egge 09-0285 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, induding unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTIaN OF DEATH 1 • Department of US Treasury Federal Estimated 1 st quarter tax (paid 4/15!09) 300.00 2. PA Department of Revenue Estimated 1st quarter tax (paid 4I15I09) 376.00 3. Mechanicsburg Resident School Tax (Note: decedent owned no real estate) 9.80 4 Medical Cost: Continuing Care 36.23 5. Dr. James Norton DPM 23.22 6. Hampden Associates Pharmacy 38.92 7. Physicians Associates 59.41 TOTAL (Also enter on Line 10, Recapitulation) I $ 843.58 If more space is needed, insert additional sheets of the same size. ~~ ir--- ~. ~~®~.~ t~dt~ tSank, Naciona! ~ E~ o~ coat .ua~ve~oo~s enwa~e+o~.u+ea~s _ EGGS l~LEN G 3, ~~~ tee n ~or~+r~IC~a+oN~aEwracs ~oots~ sr ADD~iG 3QAN S PAYNE Ta ACCOUNT 5140817966 SI ]AZ O1jO1jT8 42 1 M 91il6 iLMk TIE ~MOR a~~~ ~~ ~ T7E IIOORR !~ Fqt 11YS A ~ ~ NO L7YI9i~ Ilb F AFlIUIltE 10 1~ ~ ilEi CRY Itl6 H97MI~ ~ iNA11619~ B~~ ~ W ~ SqE 000 NEl~ ~ 1~C ICI 1~1 ~~ ~ 1;~-/-f - - -, --- - -- -- - ----- --- - --- ~- HELEN EGGS JOAN S PAYNE 416 BBTAANY DR (~iSCEtAN14'SBIIRGf PA 17x55 R ]88-83-76~ i ~. j L J December 30, 2002 Page 1 of 1 ~~ I...III...Ill....1.I..1.I..I..l..li....li..ll....li.ll,..i..ll HELEN 6 EDGE 8 JOAN E PAYNE JT TEN WROS 416 BETHANY DR MECHANICSBURG PA 17055-4313 Vanguard GNMA Fund Investor Shares DIRECTED BEN Statement number. (800) 345-1344 - (800) 662-6273 - Fund number: Account number: EFICIARY PLAN 017033039 Flagship Service B BEEKLEY 7072 F/S Tele-Account 36 9958299113 ACCOUNT YALU E On 12/30/2002 s 243,544.30 Trade dale Transaction DoNar arrant Share price Shares transacted Total shares owned Begiming balance 21,925.742 10/31 --- -Income divider~__--_ __-__ .__~__ _ ~- - --~ 998:73-"- _ - $10:73- - - _---~3:07>3- - - ~2~@18:820 _ 11 / 15 Check pixcFtase 15,000.00 10.71 1,400.560 23,419.380 11 /29 Income dividend 1,069.39 10.69 100.036 23,519.416 12/30 CheckMrriting 1001 -9,995.00 10.78 -927.180 22,592.236 Income dividends = 4,188.48 VANGUARD GNMA FUND FUND/ACCOUNT NO. tNYESTOR SHARES 0036/09958299f 13 DIRECTED BENERCU-RY PLAN HEt.FN G EGGS 8 Visit www.vanguard.com or • Do not aRer this Invest-By-Mai slip. Use oNy to ~~ E PAYNE ca// to change your address. purchase additional shares in the abovefund/account. JT7EN WROS • Please make checks payable to: The Vangur3trd Group -0036 tlsteachcheck ~ ^,^^^~^^^•^^ separadey. s ^ , ^ ^ ^ , ^ ^ ^ • ^ ^ VANGUARD FLAGSHIP SERVICE PO BOX 7800 PHILADELPHIA PA 19101-9892 Totalamount $ ^,^^^,^^^•^^ 024523 2 1- 1 3332 DLY D1 3 X 0036 0995$299113 30 Vanguard`' Vanguard Brokerage Services A Division of Vanguard Marketing Corporation Helen G Egge 3360 Cochran Dr Lancaster, PA 17601-1538 Individual Brokerage Atxotlnt A6V422230 Vanguard Flagship Services"f P.O. Box 1103 Valley Forge, PA 19482-1103 www.vanguard.com Below is your date of death atxount valuation for the above referenced atxount 'Phase note and the value d your Varrguard~ mudwl fund aocanb rva be Provided seperefely Hddings Summary Values on: 3N3lZ009 Stocks Total $18,861.00 FundAt:cesa Total $19,599.52 Bonds Total 50.00 Cash $5.27 Total Account Value: 538,465.79 Holdings Stocks Symbd tluantity Price per Share Current Value Verizon Communications Inc VZ 600.0000 528.1600 516,896.0000 Nuvean Tax Exempt Unit Tr PA 67096J433 100.0000 $19.6500 $1,965.0000 Unit Set 187 Total stocks $18,861.00 FundAccess Symtx~l tltxantity Price per Share Currant Value Dnp Select Income Fund DNP 2,000.0000 $6.2300 $12,460.0000 Nuveen Pennsylvania NQP 666.0000 $10.7200 $7,139.5200 Investment (duality Muniapal Fund Total FundAocess $19,599.52 Fixed In_oome Cusip l~uantity Price per Share Principal Amount Aolxued Interest No fixed income sec~rtties held in the acoamt. Total Fixed Income $0.00 Due: The fek markd vehrs d the kWividuel equfty seaailias is celeWsted usrp the avareps bstseart eta trpheat aril lowest quoted price d the s•aritles an the vahiMion deb. a are vakaMian date rants an a wbekard ar horday, a waghMd average d are nlgAsst and lowest pr-ces an a,e rr business days barore end alter the vatueaon data is used. Mures Fund sca.iies aro valued usirp are dosrg prke d are runts an the vekratlon dent. a the varrNbrr dent hb an s weekend a vreiglNad average d are cfosirp prices on are nersst bussnss days beroro and after are vslualion daN is used- Fond k~oome 3eurity (Bonds) varrsaars vary by type. Phase oarsuft are VBS~ Bond Dark for spscac igtiries. Page 1 of 1 FLALH 062007 Page > 1 of 2 Van .f__ _ .._--_-----__-- --- _----- ..__...__ Helen G. Egge ,Report for03M3/2009 3360 Cochran DR Flagship Services: 800-345-1344 Lancaster, PA 17601-1538 Brenna Greene extension 15815 Total report value: $813,495.24 (Total report value indudes any accrued dividends.) Accountvaluesummary Name Fund 8~ Account Date ~ Price Per; Accrued Number Opened i Shares Share ~ Value* Dividends High-veld Corp Fund Inv 0029-09951746786 02/13/2006 0.000 $4.22 $0.00 $0.00 .Prime Money Mkf Fund 0030--09951746786 04118/2006- 9;459.390 $1.00 $9,45939: $2.96 PA LT Tax-Exempt Admiral 0577-09951746786 07/20/2005 16,795.635 $10.49 $176,186.21 $279.36 High-Vold Corp'fund Adm 0529-09951746786 11/2'1/2006 54,797.108 $4.22 $231,243.80 $807.37' Totals $416,889.40 $1,089.69 1696833913 04!22/2009 09:21:49 Helen G. Egge & Joan E. Payne Jt Ten WROS 3360 Cochran DR Lancaster, PA 17601-1538 Page > 2 of 2 ~"" Vanguazd -~ ,. k Flagship Services: 800-345-1344 Brenna Greene extension 15815 Total report value: X813,495.24 (Total report value includes any accrued dividends.) :, k'. ~ ,. ,. ~ ~ ~``~ ~r~ . Name GNMA Fund Admiral Shares Fund & Account Number 0536-09958299113 Date Opened Shares 07/20/2005 37,220.395 Price Per Share Value* $10.61 $394,908.39 ' -Accrued Dividends $607.76 Totals S3g4,908.39 S6t17.T6 Doesn't include accrued dividends. 1696833913 04/22/2009 09:21:49 • .~ - _ ~ r~ LAST HILL AND TESTAMENT ~ i- ~ ~ -; ._ ~ r ._ per -~ `•'- - HBLSN G. EGGS ~. _ ' ~- ~ .: cv :; ~- ~ also known as HELEN E . EGGB ~~-- cY ~ ~ Z ~ , _~ I, HELEN G. EDGE also knows as HELEN 8. EDGE, of Lower Allen N v Township, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament, hereby revoking any will previously made by me. I - I direct the payment of all my just debts and funeral expenses out of my estate as soon as may be practical after my death. II - I devise and bequeath all of my estate of what- ever nature and wherever situate unto my daughter, Joan E. Payne. III - Should my said daughter predecease me, then I devise and bequeath all of my estate of whatever nature and wherever situate unto my grandchildren, Holly Payne, Michael Payne and Eric Payne, in equal shares, the share of a deceased grandchild to be paid to his or her issue per stirpes. IV - Should any of my grandchildren be under the age of SAIDIS, GUQ/0, SNUFF & 30 at the time of the distribution of my estate, then I direct MASLAND 21~i~asa~c that said grandchild's share shall be retained by my trustee Camp Hill. PA hereinafter named in a separate trust for that grandchild and thereafter: --~~~~ Page 1 A. As much as the income of that trust as my trustee may from time to time think desirable for the beneficiary either shall be paid to him or her or shall be applied for his or her benefit; and B. Any income not so distributed shall be added to the principal; and C. As my grandchild attains the age of 30, he or she shall have the right to withdraw one-half of the principal balance of the trust; as said grandchild attains the age of 35, he or she shall have the right to withdraw the remaining balance of the trust. Such rights of withdrawal may be exercised at any time or from time to time after the right accrues. If any said grandchild shall have attained any such respective age or ages at the time when such shares are directed to be set apart or at the time when any addition is made thereto, such grandchild shall then have the right to withdraw such part or parts or all, as the case may be, of such share as is given to such grandchild upon attaining such respective age. D. If any grandchild for whose benefit the trustee holds a separate trust dies before distribution of the entire share held for the benefit of said grandchild, the principal and any accumulated and undistributed income of the share shall 'then be distributed to the grandchild's issue. Should any grandchild die and have no issue surviving, including afterborn issue, then the remaining principal and accumulated and undistributed income of the share shall be distributed to my other grandchildren or their issue, as the case may be, and held and managed in accor- dance with the terms and conditions of this trust. V - I appoint my daughter, Joan E. Payne, Executrix of SAIDLS, GUIDO, SHUFF & MASLAND 2109 Market susec Camp Hill, PA this, my Last Will and Testament. Should my said daughter fail to qualify or cease to act as such, then I appoint my her hus- band, Ellis P. Payne, to act in this capacity. Should he fail to qualify or cease to act as such, then I appoint my grandson, Michael C. Payne, to act in this capacity. I appoint Ellis P. Payne, Trustee of any trusts which need to be created hereunder, Page 2 ^ or if he is unable to serve as such, then I appoint PNC Bank, N.A. as trustee. None of my personal representatives or trustees. shall be required to post bond in this or any jurisdiction. IN NITNSSS wHSREOF, I have hereunto set my hand and seal on this, the _~ day of ~~.a-i_ , 1995. • ~ (SEAL) Hel G. g e Also known as: • L (SEAL) Helen E. Egg SAmIS, GUIDO, SNUFF & MASLAND 2109 Market Street Coop Hill, PA Signed, sealed, published and declared by HELEN G. EDGE, also kaowa as HELEN E. EDGE, Testatrix therein named, on this and two' (2) other sheets of paper ae 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. Name ~/ ~ me C -,~~ Q, Address ~~ Add e s Page 3 • _ II SAIDIS, GUIDO, SHUFF & MASLAND 2109 Ivtarket street Gmp Hitt, PA CONlNSONWEALTH OF PENNSYLVANIA) SS. COUNTY OF CUMBERLAND) WE, the undersigned, the testatrix and the witnesses, respectively, whose names are signed to the foregoing instru- ment, being first duly sworn, do hereby declare to the under- signed authority that the testatrix signed and executed the instrument as her Last Wiil and Testament and that she signed willingly (or willingly directed another to sign for her), and that she executed it as her free will and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testatrix signed the will as witnesses and that to the best of their knowledge the testatrix was at that time eighteen years of age or older, of sound mind, and under no constraint or undue influence. Subscribed, sworn to and acknowledged before me by the testatrix, and ubscribed and sworn to before me by both wit- nesses, this 1 ~ day of , 1995. Notarial Seal Jo A. L~ncer~bers~er, Notary Publ'~c camp Hir t3oro, mbedar~ L',~xxXy MY Comrrdsalon Exprfis Nay 6,1596 i~IGGri''y estatrix