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Home My WebLink About08-12-09 (2)1505607121 PLEASE USE ORIGINAL FORM ONLY Side 1 1505607121 1505607121 J '~ REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number Po sox 2aosol INHERITANCE TAX RETURN 2 1 0 9 3 2 8 Harrisburg PA 17128-0601 RESIDENT DECEDENT _ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 6 4 3 0 4 0 0 9 0 3 1 8 2 0 0 9 0 7 0 6 1 9 3 1 Decedent's Last Name Suffix Decedent's First Name MI M i n n i c h E d i t h A (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW 1. Original Return 4. Limited Estate Q 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust ~ (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIREC I ED I U: Name Daytime Telephone Number W a y n e F- S h a d e 7 1 7 2 4 3 ,~q, 2 2 0 Firm Name (If Applicable) n ~_ REGIS WILLS ONLY ' ' ~ First line of address `r -, (V ~ I : .. .. i~ r , . 5 3 W e s t P o m f r e t S t r e e t _ `-'C >~~ _„ `, Second line of address ~`~ ~ ~. _ ~ C'' , ~ , C~ r ~ , City or Post Office State ZIP Code DATE FILED~F" ' C a r l i s l e P A 170 13 Correspondent's a-mail address: waynefshade(ucomcast.net Under penalties of pery'ury, 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. SIGNATURj OF PERSON RESPONSIBLE FOR FILING RETURN DATE ~~~Q J~'1 b''yL,L,~v_ L.=vt,,~rr~ > g"~d`~9 ADDRESS 381 Criswell Drive Boiling Springs PA 17007 SIGNAT OF PREPARE N EPRESENTATIVE DATE ~-C ~ ~ ~' - l 2-0 9 ADDRESS J 53 West Pomfret Street Carlisle PA 17013 1505607221 REV-1500 EX Decedent's Social Security Number Decedents Name: Edith A- M i n n i c h 1 6 4 3 0 4 0 0 9 RECAPITULATION 1. Real estate Schedule A 1. 1 1 6 7 7 0, 0 0 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. 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ..... .. 5. 1 0 3 2 4 , 9 7 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ..... .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ..... .. 7. 8. Total Gross Assets (total Lines 1-7) ......................... .. 8. 1 2 7 0 9 4. 9 7 9. Funeral Expenses & Administrative Costs (Schedule H) .............. .. 9. 1 0 3 9 6 , 9 5 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ......... .. 10. 1 4 8 , 0 9 11. Total Deductions (total Lines 9 & 10) ......................... .. 11. 1 0 5 4 5 . 0 4 12. Net Value of Estate (Line 8 minus Line 11) ..................... .. 12. 1 1 6 5 4 9 , 9 3 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 Line 13) ............... .. 14. 1 1 6 5 4 9 , 9 3 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.z)x.o _ 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .o _ 0. 0 0 16 0. 0 0 17. Amount of Line 14 taxable at sibling rate x .12 1 1 6 5 4 9. 9 3 17. 1 3 9 8 5. 9 9 18. Amount of Line 14 taxable at collateral rate X .15 0 0 0 1 g 0. 0 0 19. Tax Due .............................................. ..19. 1 3 9 8 5. 9 9 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^ ~~~ ~~~ 1505607221 Side 2 1505607221 J REV-1500 EX Page 3 I?ar_edent's Complete Address: File Number 21 09 328 DECEDENT'S NAME Edith A. Minnich -- STREETADDRESS ~~381 Criswell Drive ,_ _ __ - _ _ __ CITY STATE ZIP Boiling Springs ' PA 17007 Tax Payments and Credits: {1) 13,985.99 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 12,000.00 C. Discount 631.56 Total Credits (A + B + C) (2) 12,631.56 3. Interest/Penalty if applicable D.lnterest E. Penalty Total Interest/Penalty (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) 1,354.43 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 +SA. This is the BALANCE DUE. {56) 1,354.43 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 : ................................................................ i i ...... ^ ^ X ncome; ......................... ts b. retain the right to designate who shall use the property transferred or ...... ^ c. retain a reversionary interest; or .......................................................................................... ...... ^ d. receive the promise for life of either payments, benefits or care? ................................................. ...... If death occurred after December 12,1982, did decedent transfer property within one year of death 2 . without receiving adequate consideration? ................................................................................. ? " " ...... ^ ^ 0 0 ... or payable upon death bank account or security at his or her death intrust for 3. Did decedent own an ...... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ............................................................................................ ...... ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND F ILE 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 ar 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 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-1502 EX + (6-98) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Edith A. Minnich 21 09 328 All real property owned soley or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointty-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~, An un rvi e one- a interest in a tat certain piece or parce o an wrt 7 .0 improvements thereon erected situate in Monroe Township, Cumberland County, PA, being known and numbered as 381 Criswell Drive, Boiling Springs, PA, and consisting of improved Parcel #22-30-2664-017 assessed at $136,550, and adjacent unimproved Parcel #22-30-2664-018 assessed at $48,800, the one-half interest valued for inheritance tax purposes in accordance with the common level ratio of 1.26 at $116,770. TOTAL (Also enter on line 1 Recapitulation) ~ 5 116,770 00 llf mnra cnana is naariari InCP.rt aflt•Itinnal CFIP.P.fC of fha. Came. CI7P.I REV-1508 EX + (6-98) ' SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Edith A. Minnich 21 09 328 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~. Cas 31 .50 2. Highmark, health insurance premium refund 171.56 3. Westminster Cemetery, Inc., 3non-adjacent burial lots in a 121ot family plot, 600.00 discounted for non-marketability 4. F&M Trust, account # 33-09762 9,240.91 TOTAL (Also enter on line 5, Recapitulation) I $ 10,324.97 (If more space is needed, insert additional sheets of the same size) www.fmtrustonline.com April 15, 2009 Wayne F. Shade Attorney at Law 53 West Pomfret St Carlisle, PA 17013 RE: Edith A. Minnich To Vdhom It May Concern: In reference to the above customer, our records show the enclosed information to be accurate of today's date. If I may be of any further assistance, please contact me. Sincerely, 'cia Canoe Deposit Operations Manager 717-261-3624 717-264-6116 888-264-6116 P.0. Box 6010 Chambersburg, PA 17201-6010 FINANCIAL SOLUTIONS... FROM PEOPLE YOU KNOW REV-1511 EX + (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Street Address City State Zip Year(s) Commission Paid: Attorney Fees Wayne F. Shade, Esquire Family Exemption: (If decedents address is not the same as claimants, attach explanation) (;laimant ESTATE OF FILE NUMBER Edith A. Minnich 21 09 328 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION A. FUNERAL EXPENSES: ~, Ewing Brothers Funeral Home, lnc. B. 1 2 3 4 5. 6. ~. 8. 9. SCHEDULE H FUNERAL EXPENSES 8~ ADMINISTRATIVE COSTS Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Register of Wills of Cumberland County, PA Accountant's Fees Tax Return Preparer's Fees Cumberland Law Journal, advertise issuance of Letters Testamentary The Sentinel, advertise issuance of Letters Testamentary Register of Wills, file inheritance tax return AMOUNT 3,310.79 6,500.00 298.00 75.00 198.16 15.00 TOTAL (Also enter on line 9, Recapitulation) f $ 10.396.95 (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (12-03) SCHEDULE 1 COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES, & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Edith A. Minnich 21 09 328 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~, Comcast, TV cable 148.09 TOTAL (Also enter on line 10, Recapitulation) I $ 148.09 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Edith A. Minnick L t< vy sly RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE ~ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. William L. Gouse Sibling 116,549.93 381 Criswell Drive Boiling Springs, PA 17007 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET ~(, NON-TAXABLE DISTRIBUTIONS: 1. A, SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART [I -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) • •-. ~.~ LAST WILL AND TESTAMENT I, EDITH A. MINNICH, of the Township of Monroe, County of Cumberland, 1 "' Commonwealth of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void all former wills and codicils by me at anytime heretofore made. FIRST. I order and direct that all my just debts, funeral expenses and expenses in connection with administration of my Estate be paid by my personal representative or representatives, hereinafter named, as soon as conveniently may be done after my decease. I further authorize my personal representative to expend funds from my Estate in such amounts as my personal representative shall consider appropriate, for the disposition and memorial of my remains. SECOND. I give, devise and bequeath my interest in the real estate premises known and numbered as 381 Criswell Drive, Boiling Springs, Cumberland County, Pennsylvania, with improvements thereon erected, unto my brother, WILLIAM L. GOUSE, if he survives me. THIRD. I give and bequeath my coin collection unto my daughter, LISA M. WAYNE F. SHADE Attorney at Law 53 West Pomfret Street Carlisle, Pennsylvania 17013 MINNICH, if she survives me. FOURTH. I give and bequeath all of my jewelry unto my daughter, AMYL. MINNICH, if she survives me. ~,. ~ ~ ~I FIFTH. All the rest, residue and remainder of my Estate, real, personal and -~ w mixed, whatsoever and wheresoever situate, I give, devise and bequeath unto my daughters, LISA M. MINNICH and AMYL. MINNICH. If either of them should fail to j survive me, I give, devise and bequeath the entire said residue of my Estate unto the one of them who shall survive me. SIXTH. For the purposes of this my Last Will and Testament, a person shall not ~ be deemed to have survived me unless he or she shall have survived me by more than ~ ninety (90) days. SEVENTH. I order and direct that any estate, inheritance or similar tax due as a result of my death with respect to any property passing as a result of my death, shall be paid from the residue of my Estate before its division into shares and prior to distribution as an expense of administration and that no part of the taxes should be prorated or apportioned among the persons or beneficiaries receiving the taxable property. It is my express intention that all inheritance taxes imposed as a result of my death be paid from the residue of my Estate whether or not the property passes under my Last Will and Testament. My personal representative shall have full power and authority to pay, compromise or settle any such taxes at anytime whether with :respect to present or future interests. EIGHTH. I order and direct that any liens against any personal property which WAYNE F. SHADE AttomeyatLaw 53 West Pomfret Street Carlisle, Pennsylvania 17013 passes to a designated person either under this my Last Will and Testament or otherwise -2- H ~~ shall be paid from the residue of my Estate prior to distribution as an expense of administration and that such specific bequests of personal property not pass subject to any liens thereon. NINTH. Any and all decisions, determinations or actions made or taken by a personal representative hereunder, if made in good faith, shall be final and conclusive on all persons who are or may become interested in my Estate. No fiduciary acting under this my Last Will and Testament shall be liable for any error in judgment or for any depreciation or reduction in value of any Estate or Trust assets at anytime, in the absence of willful default. TENTH. I order and direct that, upon my death, my body be cremated in lieu of burial and that disposition of my ashes be at the discretion of my personal representative. LASTLY. I nominate, constitute and appoint my daughter, LISA M. MINNICH, to be the Executrix of this my Last Will and Testament, but if, for any reason, she should fail to qualify as such Executrix or decline or cease so to serve, I nominate, constitute and appoint my daughter, AMY L. MINNICH, to be the Executrix hereof, each to serve without bond. IN WITNESS WHEREOF, I, EDITH A. MINNICH, have hereunto set my hand WAYNE F. SHADE Attorney at Law 53 West Pomfret Street Carlisle, Pennsylvania 17013 and seal to this my Last Will and Testament which consists of six (6) typewritten pages to -3- ~ ~•' each of which I have affixed my signature, this 5th day of January , A.D. Two Thousand Four (2004). !~f (SEAL) Edith A. Minnich The preceding instrument, consisting of this and five (5) other typewritten pages, each identified by the signature of the Testatrix, was on the date thereof signed, sealed, published and declared by EDITH A. MINNICH, the Testatrix therein named, as her Last Will and Testament, in the presence of us, who, at her request, in her presence, and in the presence of each other, have subscribed our names as witnesses hereto. Acknowledgment COMMONWEALTH OF PENNSYLVANIA SS: WAYNE F. SHADE Attorney at Law 53 West Pomfret Street Carlisle, Pennsylvania 17013 COUNTY OF CUMBERLAND I, EDITH A. MINNICH, the person whose name is signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I -4- S, signed and executed the instrument as my Last Will and Testament and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by EDITH A. MINNICH, this 5th day of January , 2004. ~~~~ Edith A. Minnich ~~~ Notary Pub c __. , Notarial Seal Connle J. Tritt, Notary Publ' Carlisle, Cumberland Coun° My Commission Expires Oct. 5 Affidavit COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND We, Wayne F. Shade and Helen H. Shade ,the witnesses whose names are signed hereto, being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the instrument as her Last Will and Testament; that the Testatrix signed willingly and executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testatrix signed the Will as a witness; and that, to the best of our knowledge, the Testatrix was at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. WAYNE F. SHADE Attorney at Law 53 West Pomfret Street Carlisle, Pennsylvania 17013 -~- L• 1 /~ "~y Sworn to or affirmed and subscribed to before me by Wayne F. Shade and Helen H. Shade 5th day of January , 2004. witnesses, this ;fG ~~ ~- Notary Pub 'c Notarial Seal Connie J. Tritt, Notary Public Carlisle, Cumberland County My Commission Expires Oct. 5, 2004 WAYNE F. SHADE Attorney at Law 53 West Pomfret Street Carlisle, Pennsylvania 17013 -ti-