HomeMy WebLinkAbout10-15-09FILL IN APPROPRIATE OVALS BELOW
( 1. Original Retum Ct 2. Supplemental Retum C: 3. Remainder Retum (date of death
prior to 12-13-52)
C 4. Limited Estate s 4a. Future Interest Compromise (date of C 5. Federal Estate Tax Retum Required
death after 12-12-82)
Ctld 6. Decedent Died Testate ~7 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes
(Attach Copy of will) (Attach Copy of Trust)
c 9. LiHgadon Proceeds Received t"3 10. Spousal Poverty Cred(t (date of death C".,;-'"~ 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
David A. Basic Esquire ; (717) 249-6873
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REGISTER
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Correspondent's e-mail address: dbarlC~ObS18W.COft'1
Under penaMies of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
ft is true, correct and complete. Declaration of prepares other than the pArsonal represenlaWe is based on all Information of which prepares has any knowledge.
SI RE OF PERSON R SPONSI E OR FILING RETURN DATE
ADD SS
5 a r ad, Newyil~e, Pennsyt~nia 17241
ncrnrc i InHryRtl>r0{C~t~IAIIVt DATE~O/~~/On
/ / I`/// C/./~~///SS// (.r
ADDRESS
19 West South Street, Carlisle, Pennsylvania 17013
PLEASE USE ORIGINAL FORM ONLY
Side 1
15056051058 15056051058
J 15056052059
REV 1500 EX
t>e~nt's Name: Geraldine L Seburn
Decedent's Social Security Number
179-12-4658
RECAPRULATION
1. Real estate (Schedule A) ......................................... .... 1. 0.00
2. Stocks and Bonds (Schedule B) ................................... .... 2. ' 38,209.00
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . .... 3. -
.,.~_~.~,,,~,.~.~.- 0.00
..~,~,,» w._.~~~~ w.~~,.~ .,.,
4. Mortgages 8~ Notes Receivable (Schedule D) ......................... .... 4. 0.00
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .... .... 5. 38,556.00
6. Jointly Owned Property (Schedule F) ~7 Separate Billing Requested ... .... 6. ! 0.00
7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property
(Schedule G) ~ Separate Billing Requested.... .... 7. ' 0.00
8. Total Gross Assets (total Lines 1-7) ................................ .... 8. 76,765.00
9.
Funeral Expenses ~ Administrative Costs (Schedule H) .................
.... 9. w_...~.,....._.
22,688.90
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............ .... 10. 0.00
11. Total Deductions (total Lines 9 8 10) ............................... .... 11. ! 22,688.90
12. Net Value of Estate (Line 8 minus Line 11) .......................... .... 12. 54,076.00
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. `; 54,076.10
__
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116 ~ __... ___._... __..._.. _...._..~ _ _.___ . ... ~__. ...
(a)(1.2) X .0_
15.
16. Amount of Line 14 taxable
at lineal rate X .0 45 54,076.10 ~ 18. 2,433.42
17. Amount of Line 14 taxable ~ ~ ~ ~~
at sibling rate X .12 € 17.
~..~.~m...,..~.-.-.._.-... ._.,... -....ro.__ _.; ....~m.~.~...o,~,.,a.d._.._~a„,
18. Amount of Line 14 taxable
at collateral rate X .15 1 g.
19. TAX DUE ......................................................... 19. 2,433.42,:
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
15056052059 Side 2
15056052059
REV-1500 EX Page 3
Decedent's Complete Address:
E~.___~,.~._~ __ _..... Flle Mum~,- _____~._....,,,.._,w„ .....,.,,,
12~ _ na~lnn~~~
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DECEDENTS NAME ~
DECEDENTS SOCIAL SECURITY NUMBER
Geraldine L Sebum
179-12-4658
STREETADDRESS
5 Parker Road
CITE'
Newville STATE ZIP
PA 17241
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. CreditsJPayments
A. Spousal Poveriy Credit _
B. Prior Payments
C. Discount
(1)
2,433.42
Total Credits (A + B + C) (2)
3. InteresUPenalty if applicable 0.00
C. Interest
E. Penalty
Total InteresUPenatty (D + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. 0.00
Fill in oval on Page 2, Line 20 to request a refund. (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A This is the BALANCE DUE. (5B)
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; .......................................................................................... ^
b. retain the right to designate who shall use the properly 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
wltlwut receiving adequate consideration? .............................................................................................................. ^
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. ^
4. Did decedent o~-~n 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 A$ PART OF THE RETURN.
..ice.'! "Y ~~ ... ~ i ~ -. ~ Ti ~-~i.:.~ .'y t.~„~I1'Fr
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 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 1508 EX+ (6-98)
SCNEpt~LE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Geraldine L. Sebum 21-09-0532
InGude the proceeds of litigation and the date the proceeds were received by the estate.
All properly Jointty~owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. : M & T Bank; checking account; acct # 9839436244 21, 803.00
2. M & T Bank; savings account; acct # 15004218082945 15,327.00
3. `.Erie Insurance; car insurance refund 22.00
4. Capital Blue Cross; health insurance refund 154.00
5. Miscellaneous personalty 750.00
6. `PA State Treasury 500.00
EV-1511 EX+ (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Geraldine L. Seburn
FILE NUMBER
21-09-0532
Dstits of decedent must be reported on Schedule L
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSI~S;
t.
Osiris Holding of Pennsylvania (grave) 2,010.00
2. Ewing.BrotherS Funeral Home 7,449.00
.._ _.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
3,838.00
Name of Personal Representative(s) Joey L. Morrison, Sr.
Social Security Number(s)lEIN Number of Personal Representative(s) 191-40-9974
street address' S Parker Road
city Newville
;.state PA 7~p 17241
Year(s) Commission Paid:2010
2. Attorney Fees 3,838.00
3. Family Exemption: (If decedents address is not the same as claimants, attach explanation)
3,500.00
aaimant'Joey L. Morrison, Sr.
street Address 5 Parker Road
city Nevrville state :PA Z;p 17241
Relationship of Claimant to Decedent 'SOn
4. Probate Fees 132:00
5. Accountant's Fees
250.00
6. Tax Return Preparer's Fees
868.00
~. ' Cumberland Law Journal: legal advertising
75.00
$. The Sentinel: legal advertising
166.30
s. ;West Shore EMS
. 250.00
~ o. Refund to Joey L. Morrison, Sr.
100.00
~ ~ • Internists of Central PA
212.60
(If more space is needed, insert additional sheets of the same size)
SCNEp1~LE M
FUNERAL EXPENSES &
ADMINISTRATNE COSTS
TOTAL (Also enter on line 9, Recapitulation) ~ $
22,688.90
f ~' ~
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~wc °J~`~ll~d c-~«rt
OF
GERALDINE L. SEBURN
•
I, GERALDINE L. SEBURN, of Cumberland County, Pennsylvania, being of sound mind,
memory and understanding, do hereby make, publish and declare this as and for my Last Will and
Testament, hereby revoking all-other wills and codicils heretofore made by me.
ITEM ONE: I direct the payment of my debts and the expenses of my last illness and funeral
from my estate as soon after my death as conveniently may be done. If there be no cemetery lot
available for my interment, owned by me at the time of my death, I authorize my personal representative
to purchase such cemetery lot with a contract for perpetual caze, using therefor funds from my estate, and
I authorize my personal representative to cause title to or ownership of such lot so purchased to be vested
in such person as my personal representative shall designate.
Further, in this connection, I authorize my personal representative to expend funds from my
estate, in such amount as my personal representative shall consider necessary and desirable, for the
purchase, erection and inscription of a suitable mazker for my grave.
ITEM TWO: I give, devise and bequeath my entire estate, real, personal and mixed as follows.
My estate is to be divided into four (4) equal shazes. My sons, WALTER STANLEY MORRISON,
JOEY L. MORRISON, JERRY M. MORRISON and ROGER L. MORRISON are to receive their
respective shares per stirpes. I do not bequeath any of my property to my son, EUGENE MORRISON.
Page 1 of 4
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ITEM THREE: I direct that no executor, guardian or other fiduciary named, nominated, or
appointed by this my Last Will and Testament shall be required to post any bond or give any security of
any type for any purpose whatsoever, any law or rule of the court of the Commonwealth of Pennsylvania
or any other jurisdiction to the contrary notwithstanding. I direct that the law of the Commonwealth of
Pennsylvania shall apply to any interpretation or application of the validity of this instrument.
ITEM FOUR: My executor shall have the following powers in addition to those vested in them
by law and by other provisions of this Will, applicable to all property, real, personal or mixed and
wheresoever situate, including property held for minors, whether principal or income, exercisable
without court approval, and effective, with respect to each item of said property until actual distribution
thereof.
A To retain as inve
stments of my estate, any or all assets of my estate, real, personal, or
mixed, without regard to any principal of diversification, and to purchase and acquire real or ersonal
p
property and to hold any or all of such real and personal property retained or acquired without making
the same productive of income.
B) To permit the children, or any of them, to occupy any real estate retained or acquired
upon such terms and conditions as my executor or trustee shall deem proper.
C) To pay all taxes, charges and expenses of maintenance, upkeep, improvements,
development, protection, preservation and investment of any retained or acquired real or personal
property, such payments to be made from either principal or income as my executor or trustee shall
determine.
Page 2 of 4
D) To retain or invest any and all funds, whether principal or income, in any real or
personal property without restriction to legal investments; to purchase investments at premiums; to
exercise all rights of a security holder or share holder in any corporation; and to lease, mortgage, pledge,
give options upon or sell at public or private sale and without approval of any court, any real or personal
property, or portion or portions thereof, irrespective of the manner or the means by which the same was
acquired by my said executor or trustee.
E) To make payment or distribution herein provided for in cash, kind or partly in cash
and partly in kind, at valuations fixed by my executor or trustee at the time of distribution.
ITEM FIVE: Any and all payment or payments of any sum or sums, whether in cash or in kind
and whether for principal or income, payable to an heir, or any of them, shall be made upon the sole
receipt of the respective individual to whom the payment is made, and free from anticipation, alienation,
assignment, attachment, and pledge, and free from control by the creditors of any such beneficiary.
ITEM SIX: I appoint my son, JOEY L. MORRISON, SR., executor of this my Last Will and
Testament. Should my said executor fail to survive me or for any reason fail to qualify as executor, then
I appoint my son, ROGER L. MORRISON, executor of this my Last Will and Testament.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and
Testament, consisting of four (4) typewritten pages, the first two (2) pages of which bear my signature in
the margin for the purpose of identification, this 16~' day of July, 2007.
~' ''D ~ ~ ~
```"'~ (SEAL)
Geraldine L. Seburn
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