HomeMy WebLinkAbout10-20-09 (2)J REV-1500 15056041147
EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue county code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
Po Box.2soso~ 21 0 9 0 0 3 8 5
Harrisburg, PA 1712s-oti01 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
199077895 07132008 04171919
Decedent's Last Name Suffix Decedent's First Name MI
COOPER HELEN E
(If Applicable) Enter Surviving Spouse's Information Below
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 Return ^ 3. Remainder Rejturn (date of death
prior to 12-13-t32)
^ 4. Limited Estate ^ qa. Future Interest Compromise ^ 5. Federal Estate Tax Return Required
(dale of death after 12-12-82)
^ 6 Decedent Died Testate ^ ~ Decedent Maintained a Living Trust Q t3. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
^ 9. Litigation Proceeds Received ^ 1 D• beMreen12--31 y91 andrt1dat~e5>f death ^ 11. Election to tax under Sec. 9113(A)
(Attach Sch. p)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMAT ON SHOULD BE DIRECTED T0:
ame Daytime Teleph¢ne Number
JOHN R BEINHAUR 7176519!100
Firm Name (If Applicable)
BEINHAUR & CURCILLO
First line of address
3964 LEXINGTON STREET
Second line of address
City or Post Office
HARRISBURG
State ZIP Code
PA 17109
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REGISTER OILLS USE ~Y
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Correspondent's a-mail address: a e h~ b C I e g a I. C O m
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the st 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 prep~rer has any knowledge.
SIGNATURE OF P ONSE9PBNSIBLE FORFYING RETURN DATE ~
.- Douglas A. Towsen
o /~ y/o
6014 Devonshire Road, Harrisburg, PA 17112
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
~~~,~~ John R Beinhaur ~~j f~ y~0
ADDRESS J
3964 Le ington Street, Harrisburg, PA 17109
Side 1
15056041147 15056041147 J
15056042148
REV-1500 EX Decedent's Social Security Number
oaceaaM•s Name: COOPER, H E L E N E 19 9 0 7 7' 8 9 5
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.
1 8 , 4 7 7 1 8
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 Non-Probate Property
(Schedule G) ^ Separate Billing Requested ............. 7.
g. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 1 8, 4 7 7. 1 8
..
9 5,094.91
9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... .
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 6 , 3 0 3 . 6 5
11. Totat Deductions (total Lines 9 & 10) ...................................................................... 11. 1 1 , 3 9 8 . 5 6
12. Net Value of Estate (Line 8 minus Line 11) ............................................................ . 12. 7 , 0 7 8 . 6 2
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. 7 , 0 7 8 . C 2
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, of
transfers under Sec. 9116
(a)(1.2) X .00 15.
16. Amount of Line 14 taxable
6 2
0 7 8
7
16.
318.5 4
.
,
at lineal rate x .045
17. Amount of Line 14 taxable
1 ~
at sibling rate X .12 '
18. Amount of Line 14 taxable
18
at collateral rate X .15 .
19. Tax Due .................................................................................................................... . 19. 3 1 8. 5 4
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L 15056042148 1505604148 J
i
REV-1500 EX Page 3
nsnndnn4~c Cmm~ln4a OtIt1rP_A~_
File Number 21 - 09 - 00385
DE EDE NAME
Cooper, Helen E
STREET ADDRESS
801 North Hanover Street
CITY STATE ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. InterestlPenalty if applicable
p, Interest
E. Penalty
8.29
Total Credits (A + B + C)
(1) 318.54
(2) 0.00
Total Interest/Penalty (D + E)
q, tf Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A, Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3) 8.29
(q)
(5) 326.83
(5A)
(5B) 3 2 6.8 3
Make Check Payable to: REGISTER OF WILLS, AGEN7`
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APtpROPRIATE 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 shall use the property transferred or its income :.................................... ^ ^x
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? ....................................................................................................................... ^
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ^ ^x
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 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 exemot 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)]. A
sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
COMMONWEALTN OF PENNSYLVANIA PERSONAL PROPERTY
INNERRANCETAX RETURN
vFCInFNT nFrFnFNT
ESTATE OF Cooper, Helen E
FILE NUMBIER
21 - 09 - 00385
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owhed with the right of
survivorship must be disclosed on schedule F.
ITEM VALUE AT DATE OF
NUMBER DESCRIPTION DEATH
1 M & T Bank Checking 13,343.76
2 M & T Checking 1,180.87
3 AXA Life Insurance Policy 2,334.88
4 Prudential Stock 1,235.27
5 Church of God Home Refund 119.14
6 Dauphin County Retirement Check 98.32
7 Interest 0.94
8 Costume Jewelry 164.00
TOTAL (Also enter on Line 5, Recapitulation) ~ 18,477.18
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCFEDULE H
~ F ~ Uy ~ ~ E~ ~R~ A~ Lp E~ X~PE ~ N S E S ~ &+ ~ .
/'~YJIrINr1~7 1 1~\ 1 IYG ~ 1 ~7
FILE NUMBER
ESTATE OF Cooper, Helen E 21 - 49 - 00385
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER FUNERAL EXPENSES:
A. 1 Fackler Wiedeman Funeral Home 73.91
2 Gingrich Memorials 690.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Douglas A. Towsen
Social Security Number(s) / EIN Number of Personal Representative(s):
206-38-7960
Street Address 6014 Devonshire Road
city Harrisburg state PA zip 17112
Year(s) Commission paid
2. Attorney's Fees Beinhaur & Curcillo
3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees Filing
5. Accountant's Fees
6. Tax Return Preparer's Fees
7, Other Administrative Costs
1 Advertising -The Paxton Herald
2,000.00
2,000.00
121.00
38.00
TOTAL (Also enter on line 9, Recapitulation) 5,094.91
i
Sdiedule H
Funeral Expaises &
COMMONWEALTH OF PENNSYLVANIA ~M M
INHERITANCE TAX RETURN 111.7YQYYc
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Cooper, Helen E 21 - 09 - 00385
2 Advertising -The Cumberland County Law Journal 75.00
3 Reimburse Executor mileage 22.00
4 S. Towsen Court Appearance 25.00
5 S. Bricker Court Appearance 25.00
6 Reimburse Executor Office Supplies 25.00
Page 2' of. Schedule H
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULEI
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
FILE NUMBER
ESTATE OF Cooper, Helen E 21 - 09 - 00385
Include unreimbursed medical expenses.
NUM ER DESCRIPTION AMOUNT
1 Continuing Care Rx 760.37
2 Church of God Home 5,543.28
TOTAL (Also enter on Line 10, Recapitulation) ~ 6,303.65
SCHEDULE)
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Cooper, Helen E 21 - 09 - 00385
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERTY Do Not Ust Trusteels)
I TAXABLE DISTRIBUTIONS [include outright spousal
~ distributions, and transfers
under Sec. 9116 (a) (1.2)]
1 Ruth Anne Magruder Stepchild 2/3 Residual
2801 Western Ave., Apt. 1033
Seattle, WA 98121
2 Levin Magruder Stepgrandchild 1/6 Residual
1449 County Road A
Ceresco, NE 68017
3 Anne Elizabeth Magruder Stepgrandchild 1/6 Residual
96 Dean Street
Brooklyn, NY 11201
Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropriate, on Rev 1500 cover slheet
II NON-TAXABLE DISTRIBUTIONS:
. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS
NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SNIFFY ~ 0.00
REGISTER OF WILLS
CUMBERLAND COUNTY
PENNSYLVANIA
No . 2009- 00385
Estate Of : HELEN E COOPER
CERTIFICATE OF
GRANT OF LETTERS
PA No . 2 9 - 09- 0385
/First, Middle, Lastl
Late Of : CARLISLE BOROUGH
CUMBERLAND COUNTY
Deceased
Social Securi ty No: 799-07-7895
WHEREAS, on the 22nd day of April 2009 an instrument dated
February 8th 1969 was admitted to probate as the last will of
HELEN E COOPER
(First, Middle, LasU
late of CARL/SLEBOROUGH, CUMBERLAND County,
who died on the 13th day of July 2008 and,
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wi11s in and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARY to:
DOUGLAS A TOWSEN
who has duly qualified as EXECUTOR(R/Xl
and has agreed to administer the estate according to law, all of which
fully appears of record in my office at CUMBERLAND COUNTY' COURT HOUSE,
CARLISLE, PENNSYL VANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 22nd day of April 2009.
' egJSter o LYViI/s
Deputy
* *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)
LAST WILL AND TESTAMENT
OF
HELEN E, COOPER
I, HELEN E. COOPER, of the City of Harrisburg, County of
Dauphin, and Commonwealth of Pennsylvania, being of sound mind,
memory and understanding, do make, publish and declare this to be
my Last Will and Testament, hereby revoking any and all Wills and
Codicils by me at any time heretofore made.
ITEM I: I direct that all expenses of my last illness
and funeral expenses, including my grave marker, shall be paid
from my residuary estate as soon as practicable after my decease,
as part of the expense of the administration of my Estate.
ITEM II: I hereby give, devise and bequeath ali my
Estate, real, personal and/or mixed, of whatsoever nature and
wheresoever situate, unto my beloved husband, RICHARD E. COOPEP„
ITEM III: In the event that my said husband shall pre-
decease me, die simultaneously with me or under circumstances in
which it cannot be determined which of us died first, or if hey
should die within a period of six (E) months after my death, then
the bequest made in Item II hereinabove shalt lapse; and, in such
event, I then give, devise and bequeath all my Estate, real,
personal and/or mixed, of whatsoever nature and wheresoever
~,.,
situate, in the following manner: ~`.~ ...
- -~
(a) Twenty-five percent (25%) thereof to ..'?~-, __
r. -.
MARGARET A. TOWSEN, but in no event shall she -_~~
receive more than Five Thousand Dollars '~ 'J
(55,000.00); - -_ _.:_
_,= , :-
(l) In the event that the
said MAP,GARET A. TOeJSEN shall pre-
decease me, then, in that event,
I give, devise and bequeath her
share of my Estate unto her
husband, WARREN TOWSEN;
(b) Thirty-three and one-third percent (33 1/3%)
of the balance of mY ERUTHeANN MAGRUDER~ren equal shares,
beloved stepdaughter,
share and share alike, ~earseatsthelthmeeoftmy,deat}tihe
age of twenty-one (21) y
In the eveRUTHhANNtN1AGRUDERChshallnnot heveeatta~nedethe
daughter, ears at the time of my death, I
age of twenty-one (21) Y RUTH ANN MAGRUDER, as
appoint my beloved stepdaughter,
Guardian of the estates of her children, and I give,
devise and bequeath their share of my Estate, real,
everosatuate/ountoxthe saidhRUTHeANN MAGRUDER~,dGuardean,
in trust:
(1) To retain as part of the
principal of the Trust created here-
under, any and all stocks-, bonds
and other securities that I may own
at the time of my death, for so long
a period as the said Guardian shall
deem advisable; and
(2) To invest and re-invest,
in the discretion of the said Guar-
dian, the proceeds of the sale of
my real property and/or my personal
property, hereinafter authori2ed, in
such securities as are permitted for
1 aws ~ ofethee Corrmonwea 1 t hf of dP enns 1 ye
vania, now in force or that may here-
after be enacted; and
(3) To collect and receive the
income from such investments; and
(4) After paying or deducting
the expenses incident to the adminis-
tration of this Trust, to apply such
parts of the net income and principal,
in the sole discretion of the said
Guardian, as may be necessary for the
proper and adequate maintenance and
education of said children; and
($) When each of said children
arrives at thetogsaid cheldyannequal)
years, to pay
share of the principal and any accumu-
lations of income, less the amounts
which have been expended for such
child's benefit; and
-2-
(6) In the event that any of
said children should die, leaving
issue, before attaining the age of
twenty-one (21} years, to apply such
parts of the net income and princi-
pal, as may be necessary for the
maintenance and education of said
issue; and as each of said issue
arrives at the age of twenty-one (21}
years, to pay to such issue an equal
share of their parent's share of the
principal and any accumulations of
income, less the amounts which may
have been expended for such issue's
respective benefit; and
(7) In the event that any of
said children should die without
leaving issue and before attaining
the age of twenty-one (21) years, to
give the share of such issue, both of
principal and any accumulations of
income, less the amounts which may
have been expended for his or her
respective benefit, to the survivor
or survivors, in accordance with
the Trust hereinabove created;
(8) For the purposes of this
Trust, the personal property and
real property to be converted by my
Trustee shalt be apportioned and
applied to the Trust in the same
proportions as the entire Estate is
being hereby distributed;
(c) All the rest, residue and remainder of my
Estate to my beloved stepdaughter, RUTH ANN MAGRUDER.
ITEM IV: I hereby authorize and empower my Executor and my
Substituted Executrix, hereinafter named, and my Trustee, herein-
before named, to sell all the real property and any or all of the
personal property of which I shall die seized or possessed, or to
which I am entitled at my death, in the sole discretion of said
Executor, Substituted Executrix or Guardian, at private or put~lic
sale, without an Order of Court, at such time or times and upon
such terms as said Executor, Substituted Executrix or Guardian
shall deem proper for the best interests of my Estate, thereby
-3-
- _ T I
converting the same into cash; to execute, acknowledge and deliver
all proper writings, deeds of conveyance and transfers thereof;
and, in the contingencies above set forth, to add the proceeds of
sate of the said real and/or personal property to the principal
of the Trust hereinabove created, to be administered under and in
accordance with the provisions of this, my Last Will and Testament.
ITEP1 V: I hereby nominate, constitute and appoint my
beloved husband, RICHARD E. COOPER, as Executor of this, my Last
Will and Testament. In the event that my said husband shall pre-
decease me or die before the settlement of my Estate, I then
nominate, constitute and appoint MARIAN HART MAN as the Substi-
tuted Executrix of this, my Last Will and Testament.
ITEM VI: I direct that my Executor, Substituted Execu-
trix and Guardian, hereinabove appointed, shall not be required
to enter security in any jurisdiction in which they may act.
ITEM_ VII: I hereby direct that my Executor, Substituted
Executrix and Guardian, appointed hereinabove, shall retain the
Law Firm of h1ELMAN, GEKAS and NICHOLAS, of Harrisburg, Pennsyl-
vania, to act as and to be counsel for them in the administration
of my Estate.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal thisday of~ ,~~ A.D., 1969•
`_ ~;-,,.~ .~ . ( SEAL )
e en ooper
-4-
~'
Signed, sealed, published and declared by HELEN E.
COOPER, the above Testatrix, as and for her Last Will and
Testament, in the presence of us, who, at her request and in
her presence, and in the presence of each other, all being
present at the same time, have hereunto subscribed our names
as witnesses.
' of t. ~~ Q .
~~_ , ~ of ~ C._
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