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HomeMy WebLinkAbout10-20-0915056041046 ~~~-1500 EX (05-04) oFFICU\L USE ONLY PA DepeMleM of Revenue Uureau M Indivkluai Tazea County Code Yew Fb Number Dept 200501 INHERITANCE TAX RETURN ~ n~~-.~~. Herdsbutg, PA 7112&0501 RESIDENT DCi^cncuT Social Security Number 3 D ~`l~ ' Date M Death ~ 8 Date of Birth ~ p ~ ~ ~~ Decedent s Last Name " Suffix Decedent's First Name MI ~Z~~ ~~ ~ C L~ 1 7 (M Applleabls) Eller Survlvinp Spouae'a IMormation Below Spouse's Last Na e m Suffix Spouse's First Name MI ~ r ~ n ~ rr ~r~rr ^ ' Spouse s Socal Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITFI THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Retum ~ 4. Limited Estate ~ 6. Decedem Died Testate (Attach Copy of Wis) O 3. Remainder Retum (date of deaM prior to 12-13-82) }O~ 5. Federal Estate lax Retum Required ~! 8. Total Number of Safe Deposit Boxes O 9. LiUgaSon Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Electlon to tax under Sec: 9113(A) between 12-31-97 and 1.1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE ~Nn rnucmcu~AL TAX INFORMATION SHOULD BE DIRECTED T0: Daytlme Telephone Number rmn rvarrre Firer line of address send nr~e a amreag City or Post OIOce ar S'G ~ O 2. Supplemental Retum O 4a. Future Interest Compromise (date of death after 12-1 Z-82) O 7, Decedent Maintained a Living Trust (Attach Copy of Trust) Correspondents a-man a la mat I velum, it roan the ___._._ ~~..-... ....®.~. 1 C > m ---r ~ i i-~ c. z .State ZIP Code DATE FILED F °"' '.",') ~ ~ ~ , ,.~ -,~ y ~~o , CGry~ I accompanying schetlulea antl statemeMS, and to th beat of my knowledge and belief , @I repreaentedve is based on all infomredon of which preparer has any knowledge. DATE N ~~ fA1Ar~r`. anarvnr urtr of PREPARER OTHER TF1AN REPRESENTATIVE DATE ADDRESS PLEASE USE Oti161NAL FORM ONLY Side 1 L, 15056041046 15056041046 J ~~~ ~~ ~3~ 8 ~~ ~ ~ ' ~~ J 15056042047 REV-1500 EX RECAPITULATION - 1. Real estate (Schedule A) ........................................... .. 1. 2. Stocks and BorMa (Sdxldule 8) ..................................... .. 2. 3. Ckxrety Hek1 Corporetion, Parbiersflip or$ple-Proprietorship (Sghedule..C) ... .. 3. 4. Mortgapea & Notes Receivable (SChedu~ D) ........................... .. 4. 5. Cash, Benk Deposits 8 Miscellaneous Personal Property (Schedule E) ...... .. 5. 8. Jdntly Owned Property (Schedule F) O Separate BlNing Requested ..... .. B. 7. Inter-Vivoa Tre~ufers 8 Mfecxill9neous Non-Probate Property (Schedule 0) O Separate BNNng Requested...... .. 7. 8. Total Orosa AasNS (total Lines 1-7) .................................... 8. 9. Fugal Expenses 8 Administratlve Costs (Schedule H) ...................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................ 10. 11. Total Daductlons (total Lines 9 & 10) ..........:........................ 11. 12. Net Vaiw of Estate (4ine 8 minus Line 11) .............................. 12. 13. Charitable and Governmental BequestslSec 9113 Trusts for which an electbn to tax has not been made (Schedule J) :....................... 13. 14. Nat Value SubJact to Tax (Line 12 minus Line 13) .................... .... 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax refs, or transfers under Sec. 9118 (aN1.2) X .0_ 15. 18. ArtwuM of Line 14 fax§We et lineal rate X .0 ~, j 18. 17. Amount of Lure 14 taxable at sibling rate X .12 17. 18. Amcunt ~ Line 14 taxable at collateral rate X .15 18. 19. TAX DUE .........................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTNiO A REFUND OF AN OVERPAYMENT O Side 2 15056042047 1505604204.7 REV-7500 EX Page 3 _ Flb Numlu. ace nt s Complete Address: DE DENT'S E STREETADDRESS - - ------------- -_- --~-25 _~fl_csley -D~,'v~ y v !1 i - -- _-__ _-------------- !~ N p/ / ~~ CITY ~C.7'L..Q _. _--.------F -~ ~--,v 6Cn j i7~v, ITO I'YI ~L ---- _r _ -_ STATE ~ ---_ .ZIP 7®U ~ --- l~~r~ a ,/ ~` Gf' 6 K n 1 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit p B. Prior Payments C. Discount - - _- ---- _ ~ -- - -- -- 3. InteresVPenal rf a liceble Total Credits (A + B + C ) ty ~ DP D. Interest ~ -. _ - . Penalty ____- _. .--- - -~ - Total InteresUPenalty (D + E ) 4. Ii Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. FIII In oval on Pagr 2, Llne 20 to request a refund. 5. If Line 1 + Line 3 is greater than line 2, enter the drfference. This Is the TAX DUE. A. Erder the interest on the tax due. (1) 2y~• 20 (z) (3) ~ (4) (5) ~ ~(6 • ZO (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 2. 2„ ~ Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRU\TE BLOCKS 1. Did decedent make a hansfer and: Yes N a. retain the use or income of the Property transferred :.......................................................................................... ^ b. retain the right to designate who shag use the property transferred or its income :............................................ ^ c. retain a reversionary interest; or ................................................................................ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 2. Ii death occurred attar December 12, 1982, did decedent transfer property within one year of death witlwut 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 own an Individual RetiremenlAwount, annuity, or other non•probate property which contains a beneficiary designaVon? ........................................................................................................................ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE R 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 exempt a transfer to a surviving spouse from tax, and the statutory requirements for discbsure of assets and filirg a tax return are sfili applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rete imposed on the net value of transfers from a deceased child twenty-one years of age or younger at deaVl to or for the use of a natural parent, an adapfive 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 benefirrades 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 adoptbn. RkMI®IIX•~49J~ SCHEDULE E COI~Id01M~EALTH OF PEIN6YLVAlaA CASH, BANK DEPOSITS, $ MISC. ~~~~ Tex ~" PERSONAL PROPERTY E8TATE OF FILE MIRBER Include ~ geoexb otgBpetlon and me dare tlb promeda were recelvea M me eareEe. Au VrovMY~ wMh nr ~ awnlvonhip mwt M dreca.m on 9elndele F. ITEM NUMBER DE~PoPTIOIV VALUE AT DATE OF DEATH 1. ,rQ O L ~ tC~w C 0 w ~~. J~wy}~^,e .,ssa'r s ~,y o.~ 6us•+esJ -},+a.-+~ t-,•t~ R~~t .~ 6 sm y ,~~ /wc~' ~ ~a - 773 9• is 2' Pic. at.~~e ~e~,t~~'3~q ,~i-~rti~l,,,~.,,y ~•rrpf>r h/ 1dnJ ~df Nom G~`P~c-Y ~ •J~'o rit¢i9~ ~t C ~ o ,s.. fi A'~'v„~'',~- y2 • G fo Mrt•G.b-~o g~r//C .3 • GktClG frS(nw~'r Lv,,,wavrl'~'~fj -t/G (~ef~R.-•~ d1 ~lajQ~ L'L.e.~,K ~pn 0/1~,IlJ'ra*tC•^•'YS Nb'f ju+~C.f'v~ wl-~~.'f rw{- , .,-~ n e s tr-,r~ pcou..t ~3rH-af.~o (~.~•,• K ~ G~t~83 3 j l z y>T s' 9 s' 2.3 ~ TOTAL (Also enbr on line 5, Fecapi~ladon) I : / 3, 93~/• /S Ie needed, hreert addMlonel sheets arms same slzel REV iS11 EX+(1006) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ~''[(~,e ./Q~ C'Q c scNeouu M FUNERAL EXPENSES 8 ADMIt~pSTRATiVE COSTS Debp of dsadsnt nllut Ile reporbd on t?eheduN 1 ---- A. FUNERAL EXPENSES: t. rh rz-l-;,~ G~ Gk u! ~v~l Daw~to ~u.ve~• cvl ~~ ~ ____--- B. I ADMINISTRATIVE COSTS: y''' ' S/ rR ll S4 E_ S~ ~~ 7. Personal RepreaeMatlva's Commieebns Name o(Peraend RepreeeMelive(s) --~lZ UGe. ~,~!//9N~yV_ f~-- ----------- streetAadresa ~ (~~~d 1 ~ f~ yt--~ `~L ---- Yeer(a)CommhsiollPafd: --_!'~_1!!S~!._~._- / -- - -- 2• I Altomey Fees 3. Femgy Exempibn: (K decedent's address Is rld the same es dalment's, epech explerletlon) Claimant Street Address City State ~ RelalbneMp o(Claimant to Decedent 4• ~ ProbeM Feas S_ ( AocamtanYs Fees 8• I Taz Realm Preparer's Fees 7. TOTAL (Also enter on nrre 9, Recepidllatlon) I S ~/ys`' ~a 3~'''d g3~ ~~ 631 i (H more space is needed hlsert eddidonal sheets of the same she) A Eulene Cavanaugh Estate 2009 DOD 7/30/2009 Schedule H Administrative Costs: 9/8/2009 Notary Fees_____________________________ $ 10.00 -------------------------- 09/18/2009 Cumberland County Court House Short Certificate Fees $ 83.00 09/18/2009 Gas----------------------------------------------------------------$ 27.64 09/28/2009 Parking Fees Tax Office_______________________________________ g 4.00 09/28/2009 Mail Fees notices _______________________________________________ $ 4.17 10/09/2009 Sam COPY Ink ---------------------------------------------------$ 18.84 10/09/2009 Sam Gas___________________________ _ $ 20.49 10/20/2009 Cumberland County Court House tax fees--------- -------- $ 15.00 Total Miscellaneous Fees ____________________________________________________$ 183.14 ~, REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA CERTIFICATE OF GRANT OF LETTERS No . PA No . 21- 09- 0869 Estate Of: A EULENECAVANAUGH (First, MMdN, lag Late Of : MECHANICSBURG BOROUGH CUMBERLAND COUNTY Deceased Social Security No: 429-30-8248 WHEREAS, on the 18th day of September 2009 an instrument dated March 29th 1985 was admitted to probate as the last will of A EULENE CAVANAUGH fFirM, MMN¢, Lasfl late of MECHANICSBURG BOROUGH, CUMBERLAND County, who died on the 30th day of July 2009 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA FARNER STRASBAUGH Register of Wi11s in and for CU1rIDERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: BRUCE S CAVANAUGH who has duly qualified as EXECUTOR(RlXJ 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, PENNSYLVANIA, IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 18th day of September 2009. r ~` ~:~~~ ~AY11l~1~ A n~ ~l11 to '~e`gis~er o s ~Uiia~.tn7l C _lt.~On O U eputy **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) t ~5 r LAST WILL AND TESTAMENT OF A. EULENE CAVANAUGH I, A. EULENE CAVANAUGH, of the Township of lower Swatara, County of Dauphin, and Commonwealth of Pennsylvania, being of sound mind, memory and understanding, do hereby make, publish and declare this to be my Last Wili and 'festAaient, hereby revoking any and all wills by me at any time her~to~tl~re ilede, IT!!I T: I direct that all my just debts and funeral expenses shall be paid by my hereinafter named Executor as soon as conveniently may be done after my decease. ITEM II: I give, devise, and bequeath all of my property, real, personal or mixed, wheresoever situate unto my children, BRUCE S. CAYANAUGH, 165 Eddington Avenue, Harrisburg, Pennsylvania; BRIAN W. CAVANAUGN, 1129 Winnipeg Drive, Corpus Christi,Texas; DAVID M. CAYANAUGH, j 447 Mapleciiff Drive, Stone Mountain, Georgia; and SANDRA A. SELLERS, 15 West Main Street, Shiremanstown, Pennsylvania, in equal shares, share and share alike, absolutely and forever. In the event one of said children ~ shall predecease me Ieaving issue, then that which would have been the share of said predeceased child, I give, devise, and bequeath to the issue ° of said predeceased child, and in the event of such decease without issue, ~ I direct that the share of said child shall be added to the shares of the surviving children. ITEM III: I direct that the legacy of share of real or personal rERT D. STUART, P.C. ~ATTORNRY AT LAM' Property falling to any minor under the provisions of this my Wili shall be 'Ji N. UNION BTR6RT IDDLRDWN, PA 1f06T - held by my trustee hereinafter named, in trust, to invest and reinvest the same, to collect the income, and after payable all expeas~s 1,,,~,ti~~ management of the trust, to use and ~~" ~ ~~~ °' ~yw'~"°'~~ <._,r rvi``'~~~~,'~^'~ ~,,~ .,. pritrci~i3 # minor's support, well-being and education, and that the balance of principal and any accumulation of income remaining in the hands of the trustee be paid to the minor upon attaining the age of eighteen (18) years. I direct that such payments for maintenance and education may be made without the intervention of a guardian, and the receipt of such person as may be selected by my trustee to disburse such payments shall be a sufficient acquittance. ITEM IV: I direct that all legacies, shares, or interests in my estate, whether principal or income, while in the hands of my executor or trustee, shall not be subject to execution, attachment sur judgment, sequestration or any other process for any debt, contract, or engagement of any beneficiary, and shall not be subject to pledge, assignment, conveyance or anticipation, and the personal receipt of the beneficiary shall be the sufficient and only discharge of my executor or trustee for payment of principal or income, to the extent not inconsistent with the other terms of this my last WI11. ITEM V: I nominate, constitute and appoint HAMILTON BANK, Harrisburg, Pennsylvania, Trustee, under this my Last Will and Testament. ITEM VI: I direct that my children shall be given the opportunity by 0.1 my Executor hereinafter named to select for distribution such articles of c$ household furniture, ornament and appliance as they may agree, and for purposes of distribution said items shall have the value used for Inheritance Tax purposes. a~eEa> D. $>UAR7, P. C. II ITEM VII : I nominate, constitute and appoint my son, Bruce S. •ITORNCY A> LAW e>a N. UNION aTRECT Cavanaugh, Executor of this my Will, and in the event ilew`_ NioourowN. >w noa> iaai~~: i~ me, then I nominate, constitute and Executrix of ,. Tr Signed, sealed, published, and declared by A. Eulene Cavanaugh, the abOVe- named Testatrix, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence, and in the presence of each' other, all being present at the same time, have subscribed our Hanes as witnesses. Residence: MO P.a~ Residence:~~ n G~Ariti ~' ALBERT D. $TIIART. P. C. NTTORN[Y AT UIW IIT[ N. 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