HomeMy WebLinkAbout06-16-09COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
• -t nnn rC /'1~'t'I 'ice.
BUREAU OF INDIVIDUAL TAXES ~ " '~ ~ '~~~~~k'Cf '~~OF INHERITANCE TAX
INHERITANCE TAX DIVISION ~ ~tul~'~'~7d~~},'9E~1 ALLOWANCE OR DISALLOWANCE
PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON
HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS
2Dt39 JUN 16 AM I i ~ 20
MARGARET KIEFF
995 GRANDON WAY
CLERK OF
ORPHAN'S COllRT
CUh4DERLF~VC7 CO., PA,
MECHAN I CSB~~~~~~~17g55
~~ ,/pp ~~ ~~~
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
SSN/DC
REV-1548 IX AFP (01-09)
03-30-2009
DEFRANK FRANCES J
03-01-2008
21 08-0332
CUMBERLAND
ACN 08117999
APPEAL DATE: 05-29-2009
(See reverse side under Objecrions)
f' Amount Remitted
y~q~/I~. MAKE CHECK PAYABLE AND REMIT PAYMENT 70:
/ /„ REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~"~ RETAIN LOWER PORTION FOR YOUR RECORDS ~"~
REV-1548 EX AFP CO1-09)
NOTICE OF INHERITANCE TAX APPRAISEMEN7. ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
D TE 03-30-2009
ESTATE OF DEFRANK FRANCES J DATE OF DEATH 03-01-2008 COUNTY CUMBERLAND
FILE N0. 21 08-0332 S.S/D.C. N0. ACN 08117999
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT N0. 9386-59
TYPE OF ACCOUNT: C )SAVINGS ( ) CHECKING C )TRUST 4()TIME CERTIFICATE
DATE ESTABLISHED 12-21-2006
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
TAX CREDITS:
21,135.04
X 0.166
3,522.58
- .oD
3,522.58
X .45
158.52
NOTE: TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT (+)
INTEREST/PEN PAID I-)
AMOUNT PAID
INTEREST IS CHARGED THROUGH 0 -
4 07 2009 TOTAL TAX CREDIT .00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 158.52
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 3.02
TOTAL DUE 161.54 M'
+ IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONA x
( IF TOTAL DUE IS LESS THAN •1, NO PAYMENT IS REpUIRED.
IF TOTAL OUE IS REFLECTED AS A "CREDIT'' ( CRT, YOU MAV BE OUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. 7
C .15056041114
REV-1 SUU EX (oe-o~ OFFICULL USE 0IAY
PA DepeMx3fet a Revenue Coumy Coda Year Fib Number
Bureau a NMWidual Taxea
Po eox zeaeot INHERITANCE TAX RETURN
Hartiaburg PA 1712&0607 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Sodal Security Number Date of Death Date of Birth
162-22-6946 03012008 08231927
DecedenCs Last Nama Sugbr Decedent's First Name MI
DEFRANK FRANCES
J
(IT Applipble) Ertter Surviving Spouse's IMormatlon Below
Spouse'a Last Name ~ SuRbc Spouse's Fast Name MI
Spouse's Sodal Sewriry Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
® 1.Odglnal Reaarl 0 2 Suppbmenty Return ~ 3. Rerre841def Reban (date adath
4, lLrdbd Eetab
0 pdorb 72.13-a7)
4a Future tmereet CompraNa (dab a 0 S. Federel Fsbb Tax Itetum Required
dam atbrtats-ez)
p 8. Deceddet Dk0 Tesbts
Ntmch ~ awl 0 7. Decedent M.Imalnea a LN41a Trust 0 9. real Numberasats Deposit Brien
(attain copy aTneep
p 9. t.pipatlon Proteeda ReteNed 0 10. spousal Pwedy cremt (aab edam p ,,. Electlon b tax anaer sae. 9713(A)
.
belweerl 1231-61 and 7-t•96) (A6~ Sdti O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTUIL TAX INFORMATION SHOULD BE DIRECTED T0:
Name
Daytime Tebphone Number
MARGARET A. KIEFF 717-238-6557
Flrm Name (It Applipble)
First Iine a address
995 GRANDON WAY
Second Brro or address
Cey or Post Gflke
MECHANICSBURG
Correspondent's e-mail address:
State ZIP Code
PA 17050
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ~ ~~~~ w ewe
DATE
ADDRESS --
SIGNATURE OF PREPARER OTHER THAN REPRESENTATNE DATE
ADDRESS
B & L TAX AND. ACCT. SERVICES 1071 COUNTRY HILL DR. HBG PA 17111
PLEASE USE ORIGINAL FORM ONLY
t Side 1
1. 15056041114 15056041114
J
15056D42115
REV-1500 EX
Decedents Social Searity Number
tkxdenfs Nams: FRANCES J DEFRANK - 162-22-6446
RECAPITULATION
1. Real estate (Schedule A) .......................................... . 1. 17 2 0 0 0.0 0
2. Stacks and Bonds (Schedule B) ..................................... . 2. 0 . 0 0
3. Cbsely Heb Corporation, PaMership or Solo-Propdetorship (Schedule C) .... . 3. Q , 0 Q
4. Mortgages 8 Notes Receivable (Schedub D) ........................... . 4. 0. 0 0
5. Cash, Bank Deposes & Miscelleneoua Personal Property (Schedub E) ...... , , 5, 9 8 5 0. 0 0
8. Jointy owned PropeAy (Sehedub F) OSeparate.BA6W Requested ....... . 8. 0
0 0
- 7. Inter-vhros Transfers a 68acananeous~Non-Probate property .
(schedule c) OSeparats Bnsng Requested , , , , , , , , 7. 2 41311.0 0
8.. Total Gross Assets (total ones 1-7) ................................. . 8.~ 9 2 3161.0 0
9. Funersl Expenses a Administrstlve Cosq (Schedule F8 . , ..... ; .... , , , , , , , , g, 3 0 03 9. 0 0.
10: Debts of Dexdent, Mortgage LlabWtles, & Llens (Schedub q' .......... . ... . 10. 0 . 0 0
f1. rotalDeduenons(totalunes9&1o> .......:........................ . t1. 30939.00
~t2. . NetValwofEstats(UneBmipuaunell) ...:........:.........,...... .12. 393122
00
13. Charitable and Governmental Bequests/See 9113 Trusts for whkh
~ .
an electlon
to lax has not been made (Schedule J) ...................... . 13, Q . 0 Q
14. Nat Value Sublsetto Tax (Line 12 minus IJne 13) 14 393122 00
TAX COMPUTATION SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxabb at
the spousal tax rote, or
transfers under Sea 9118
(ax1.2)X.0 0 15. 0
00
18. Amount of Lkre 74 taxable .
atnnealrstex.o 45 393122.00 18. 17690
00
17. Amount of Line 14 .
taxable at sronng rate X .12
18.
Amount of Line 14 taxebb t7, 0.0 0
atconaterslrsteX ,15 t8. 0.00
19. TAX DUE ....................................................... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
15056U42b15
15D56042115
17690.00
0
Ravtsoo IX Page a 162-22-8446
Decedent's Complete Address:
File Numt!er
2f_nR_naa~
DECEDENTS NAME DECEDENT'S SOCIAL SECURITY NUMBER
FRANCES J DEFRANK 162-22446
STREET ADDRESS
1728 CORNELL ROAD
CITY STATE ZIP
AMP HILL PA 17011
Tax Payments and Credits:
1. Tax Due (Page 2 Una 19) (1) 17890 00
2. CreditslPayments
A. Spousal Poverty CredB
B. Pdor Payments 15000,00
C. Diswunt 75D.DD
Total Credits (A + B + C) (2)
3. InteresVPenalty N applk:able 15750.00
D. Interest
E.PenaOy
Total InteresUPanaBy (D + E) (3)
4. It Line 2 b groater than Line 1 + Line 3, enter the d8ference
Thfa U the OVERPAYMENT 0.00
.
.
FlII In oval on Page 2, Llns 20 to request a refund. (4)
0.00
5. It Llne i + Line 3 is greater than Line 2, enter the difference. This iS the TAX DUE. (5) 1940.00
A. Eller Ne interost on the tax due. (~)
B. Eller the total of Line 5 + 5A. This is the BALANCE DUE (5B) 1940 ~
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLO CKS
1. Did decedent make a transfer and: Yes No
a. retaln the use or income of the Property transferred :....................................... ^ ^
b. retain tfro right to designate who shall use the properly Uansferred or 8s Income : ................ ^ - ^
c. retain a reverebnary interest; or ......................... . ...........
................. ^
d. receive Me promise for INe of ei0rer paymeMa, benefits or care? :............................. .^ ^
2. If death occurted after December 12, 1982, dkt decedent transfer property within one year of death
withoutroceMing adequate corgiderotlon7 ....................:............ .......... ....
X
3. Dfd decedent own an'in Wst foP or payable upon death bank exeunt or security at hb or her deaN? .. ^ ^X
4. Dfd decedent own an Indivklual Retlroment Aaount, annuity, or oNernon-probate property which
contains a beneftciary designatlon? ....................... .......... ^ ^
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 Juty 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. §9118 (a) (1.1) ()].
For dates of death an 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. §9118 (a) (1.1) (h)]. The statute does not exemot a transferto a surviving spouse from tax, and the statutory
requirements for disclosure of assets and filing a tax return are still applicable even if the sunving spouse is the only benefldary.
For dates of death on or after Juty 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. §9118(x)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedenCs lineal beneflaaries is four and one-half
(4.5) percent, except as noted in 72 P.S. §9118(1.2) [72 P.S. §9116(a)(1)].
The tax rate imposed an the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [/2 P.S. §9116(x)(1.3)]. A sibling
Is defined, under Section 9102, as an indfvldual who has atleast one parent in common with the decedan4 whether by bbod or adoptbn.
2v
REV-tsto Ex+te-sal
coNAaNwEALTH of rENNSrwANw
NJHERRANCE TAX RETURN
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
Frances J DeFrank 21-08-0332
This adtedub must be c°mpbted and Bbd Nthe enaxer m arty of questlons i through 1 on d7e reverse side of lha REV-1500 COVER SHEET b vea.
DESCRIPTION OF PROPERTY
ITEM
NUMBER s+~a~N~r~°F'>ETMw~r~E•natRgATaNeH®TOOECaoENr~ron+a ure of
~'""~"~A^"CXACOP'~OFTEp®~N"~~AR DATE OF DFATH %OF DECD'S EXCLUSION TAXABLE
VALUE OF ASSET INTEREST ""'"`""9 VALUE
1. Members First Savings Axt. #9388-00 3,888 100.00% 3,886
Jointly owned w/Margaret Kieff 0
2. Members First Savings Acd. #9386-04 .4,000 100.00°k 4,000
Jointly owned w/ Margaret Kieff 0
3. Members First Checking Acd. #9386-11 15,104 100.00% 3,000 12,104
Jointly owned w/Margaret Kieft
4.
Members First IRA#9388-10
14,258
100.00% 0
14
258
5. Members First IRA #9386-18 8,117 100.00% ,
8
117
6. Members First CD #9386-44 join0y rnmed by Harry DeFrank Jr. 10,981 100.00% ,
10
981
7. Members First CD 11938652 jointly owned by Harty DeFrank Jr. 10,302 .100.00% 3,000 ,
7
302
8. Members First CD #9388-53 jointly owned by Harry DeFrank Jr. 11,476 100.00°h ,
11
g7g
9. Members First CD 119366-54 jointly owned by Harry Defrank Jr. 10,242 100.00% ,
10
242
10. Members First CD #9388-55 Jointly owned by Harty DeFrank Jr. 114,988 100.00% ,
114
988
11. Members First CD #9388-5g jointly owned by Harty DeFrank Jr. 22,328 100.00% ,
22
328
12. Members First CD #9386-57 jointly ovmed by Harry DeFrank Jr. 2,195 100.00% ,
2
195
13. Members First CD #9388-58 Jointly owned by Harty DeFrank Jr. 1,011 100.00% ,
1
011
14. Members First CD #9386-59 Jointly owned by Harry DeFrank Jr. 21,135 100.00°k ,
21,135
0
See Attached Statement from Members First 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL Also enter on line 7 Rece Uulatfon 244 023
(If more space is needed, insert additional sheets of the same size)
St
MEMBERSitt
Al~HRALCRBDrP UNION
REGULAR SAVINGS ACCOUNT•
Account NumberlSuftix 9386-00
Date Account Established 04/19M 967
Pdndpal Balance at Date of Death $3,885.98
Aeaued Interest to Date of Death S,oo
Total Pdndpal and Accrued IMerestto Date of Death '$3,885.98
Name of Joint Owner Margaret Kletf
Date Joint Ownership EstabBshed Og~y2007
LIFE SAVINGS ACCOUNT:
AccountNumbedSufftx 9388.04
Date AocouM EatabBshed 02/01/2001
Principal Balance et Date of Death $4000.00
Aeonled Interest to Date of Death 5,00
Total. Prindpal and Accrued Interest to Date of Death $4,000,00
Name of Joint Owner Margaret lOeB
Date Jofnt Ownership Established 08/22/2007
C CKING ACCOUNT:
Account NumbedSulPoc 9386.11
Date Aeoount Established 09/18/1984
Prindpai Balance at Data of Death $12,388.40
Accued Interest to Date of Death 5.00
Total Prindpai and Accrued Interest to Date of Death 512,398.40
Name oT Joint Owner Margaret KIeB
Date Joint Ownership Established Og~n007
.~
Account NumbedSuffol
Date Account Established
Pdndpal Balance at Date of Death
Accrued Interestto Date of Death
Total Prindpal and Accrued Interest to Date of Death
Name of Beneftdary
8388-10
03/04/1982
$14,258.13
$.00
$14,258.13
Harty DeFrenk Sr (deceased 6.28-07)
Margaret Kieff
Harry DeFrenk Jr.
Jeffrey DeFrenk
Matthew DeFrenk
5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 wwwmemlienlst,org
1RA CERTIFICATE OF DEPOSIT:
Account Number/Suffbc 8386-16
Date Axount Established 08/14/2007
Prindpal Balance at Date of Death 58,117.35
Accrued Interest tc Date of Death 5.00
Total Pdndpal and Accrued Interest to Date of Death 58,117.35
Name of Beneflclary Harry DeFrenk Sr (deceased 8-28-07)
Margaret Kleff
Harry DeFrenk Jr.
Jeffrey DeFrenk
Matthew DeFrenk
CERTIFICATES OF DEPOSIT:
Account Numher/Suftb: 8386-44 8386.62
Date Account F~lablished 03/05/2007` 08!08/2007
Pdndpel Balance at Date of Death 510,981.02 510,298.02
Accrued Irdeiest to Date of Death 5,00 5.00
Total Ptindpal end Acaued Interest to Date of Death 510,981.02 510,298.02
Name of Joint Owner Harty DeFrenk Sr.Harry DeFrenk Jr.
Harry DeFrenk Jr.
Date JdM Ownership Established 03/05!2007 0!1/08/2007
'Rollover from certificate 9386-48, originally established 11/14/05.
CERTIFICATES OF DEPOSIT:
Account Number/Suftix 9386-53 938854
Date AceouM EstabBshed 08/11/2007• 09/142007'•
Prindpal Balance at Date of Death 511,478.38 510,242.24
Axrued Interest to Date of Death 5.00 S,oo
Total Prindpal and Accrued Interest to Date of Death 511,478.38 510,242.24
Name of JdM Owner Harry DeFrenk Jr.Hany DeFrenk Jr.
Date Joint Ownership Established 08/112007 09/142007
•Rolkwer from certificate 938843, originally established 01/11/07.
•"Purduued by transfer of funds from 938800.
CERTIFICATES OF DEPOSIT:
Axount Number/Suflbc 9388-55 938658
Date Account Established 09/152007• 08/'152007'•
Prindpal Balance at Date of Death 5114,988.40 522,327.88
Accrued Interest to Date of Death 5,00 5.00
Total Pdndpal and Accrued Interest to Date of Death 5114,988.40 522,327,88
Name of Joint Owner Harry DeFrenk Jr.Harry DeFrenk Jr.
Date Joint Ownerehlp Established 09/152007 09!152007
'Rollover from certificate 9388-40, originaly established 10/182006.
"Rollover from cerfiflcate 9386-41, originally established 10/182008.
CERTIFICATES OF DEPOSIT:
Account Number/Sutfix 938657 9386-58
DateAxountEstablished 11/132007' 1y102007
Prindpal Balance at Date of Death 52,195.49 51,011.25
Accrued Interest to Date of Death 5.00 S•OG
Total Prindpal and Accrued Interest to Date of Death 52,195.49 51,011.25
Name of Joinl Owner Margaret Kleff Hang DeFrank ;Ir.
Date Joint Ownership Established 11/132007 1y102007
'Rollover from cerdficete 938851, odgina8y estab8shed 12/08/2005,
CERTIFICATES OF DEPOSIT:
Axount NumbeHSutS:r 9386.59
Date Account Established 01/192008'
Prindpal Balance at Date of Death 521,135.04
Accrued Interest to Date of Death 5,00.
Total Pdndpai and Accrued Interest to Date of Death 521,135.04
Name of Joint Owner Harry DeFrank Jr.
Date Joint Ownership Established 01/192008
'Rollover from certifia~te 9386-42, odginalty established 12212008.
VISA ACCOUNT:
Account Number
Date Account Established
Balance on Date oT Death
Joint Canltwkler
4121440010083888
08/152007
510.95
None
BERS 1sT FEDE C UNION
u~ ~,``,~.~.~•
Dania le A. Kline
Insurance Services Specialist
April 21, 2008
Estate of: FRANCES JEANNE DEFRANK
Date of Death: Mareh 1, 2008
Soeial Security Number. 162-22.6446