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HomeMy WebLinkAbout11-25-09~. Q . (,J , 1505607121 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PoBOx2eosot INHERITANCE TAX RETURN 2 1 0 9 0 0 6 7 5 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 9 1 1 8 4 6 8 D 0 7 1 5 2 D 0 9 0 4 0 1 1 9 2 2 Decedent's Last Name Suffix Decedent's First Name MI F R O W N F E L T E R A N N A C L A I R E R (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 0 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Retum Required death after 12-12-82) © 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Scta. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number C H R I S T O P H E R E R I C E E S Q 7 1 7 2 4 3 3 3 4 1 Firm Name llf Annlirahlel REGISTER OF WILLS USE ONLY M A R T S O N L A W O F F I C E S c7 0 First line of address ~ t~ u~a .~,, . 1 0 E A S T H I G H S T R E E T ~T ~~ .° ~ ~.= c Second line of address ~':•~ ~~ ~ r~ ~ J C'J ~ ~ , Ci or POSt Office CD FILED ~ -~ ,' tY State ZIP Code --~ ~ , rr C A R L I S L E P A 1 7 0 1 3 ~ ~ ~^ Correspondent's e-mail address: C R I C E a1 M A R T S O N L A W• C O M 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 prepares has any knowledge. SIGNAT E OF PERSON RESPON IBL FOR FILING RETURN DATE ~' ADD ESS 920 LONGS GAP RO D CARLISLE PA 17D13 REPRESENTATIVE 10 EAST HIGH STREET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505607121 1505607121 Continuation of REV-1500 Inheritance Tax Return Resident Decedent ANNA CLAIRE R. FROWNFELTER 21 09 00675 Decedent's Name Page 1 File Number Correspondents Name Firm Name (If Applicable) First line of address Second line of address City or Post Office Correspondent's e-mail address: State ZIP Code Daytime Telephone Number Under penaltles of perjury, I declare that I have examined this return, including accompanying schedules and statements, and ro the best of my Imowledge 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 knowleidge. SIGI~AffU~R3~ON RE~ONSIBLF,~FOR F~NG RETURN T~ ADDRESS 7510 BARTONSHIRE COURT OAK RIDGE NC 27310 1505607221 REV-1500 EX Decedent's Social Security Number oecedent'sName: ANNA CLAIRE R• FROWNFELTER 1 9 1 1 8 4 6 8 D RECAPITULATION 1. Real estate (Schedule A) ........................................ 1. 8 5 0 D 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. 9 5 8 9 9. 7 9 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers 8 Miscellaneous N -Probate Property ~ D D D (Schedule G) Separate Billing Requested ....... 7. • 8. Total Gross Assets (total Lines 1-7) ........................... 8. 1 8 0 8 9 9. 7 9 9. Funeral Expenses & Administrative Costs (Schedule H) ................ 9. 2 D 3 6 6. 7 1 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ...... ...... 10. 1 6 1 3. 2 6 11. Total Deductions (total Lines 9 & 10) ..................... ...... 11. 2 1 9 7 9 . 9 7 12. Net Value of Estate (Line 8 minus Line 11) ................... ...... 12. 1 5 8 9 1 9. 8 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. 1 5 8 9 1 9 . 8 2 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 _ D D D 15. 16. Amount of Line 14 taxable at lineal rate X .045 1 5 8 9 1 9. 8 2 1s. 17. Amount of Line 14 taxable at sibling rate X .12 D D D 17. 18. Amount of Line 14 taxable at collateral rate X .15 D D D 1 g. 19. Tax Due ............ ........................... .. ....... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 0. D 0 7 1 5 1. 3 9 0. D 0 D. D D 7 1 5 1. 3 9 1505607221 1505607221 REV-1500 EX Page 3 Decedent's Complete Address: Ffle Number 21 09 00675 DECEDENT'S NAME ANNA CLAIRE R. FROWNFELTER STREET ADDRESS 101 PLEASANT HALL ROAD CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: 1 • Tax Due (Page 2 Line 19) (1) 7,151.39 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 6,500.00 C. Discount 342.10 Total Credits (A + B + C) (2) 6,842.10 3. InteresUPenalty if applicable D. Interest E. Penalty Total InteresUPenalty (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 Une 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. (56) Make Check Payable to: REGISTER OF WILLS, AGENT (5) 309.29 (5A) 309.29 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 property 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 without receiving adequate consideration? ....................................................................................... Q 3. Did decedent own an `intrust 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)J. 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)J. 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)(i)J. 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 ANNA CLAIRE R. FROWNFELTER 21 09 00675 All real property owned solely 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 ro which is oin -owned wRh ri ht of survivorshl must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Residence at 101 Pleasant Hall Road, Cazlisle, North Middleton Township, Pazcel No. 85,000.00 29-13-0958-003, conveyed by Deed dated May 24, 1958, recorded in Cumberland County Deed Book "L", Volume 18, Page 216. Value per appraisal, copy attached TOTAL (Also enter on line 1, Recapitulation) ~ $ 85 000.00 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) SCHEDULE E CASH BANK DEPOSITS & MISC. COMMO E TH F PE , , NW AL NNSYLVANIA O N PERSONAL PROPERTY 'N RESIDE T DECEDENT ESTATE OF FILE NUMBER ANNA CLAIRE R. FROWNFELTER 21 09 00675 Include the proceeds of litigation and fhe date the proceeds were received by the estate. All property olntly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Cash on premises 174.31 2 Citizens Bank Checking #6100734633 13,047.53 3 Citizens Bank CD #6140-742323 7,915.50 4 Citizens Bank CD #6140-889332 6,006.61 5 Citizens Bank, IRA CD #6244-182877; beneficiary: estate 3,703.79 6 Sovereign Bank, Checking #1691031097 [accrued interest forfeited on closing] 5,472.43 7 Sovereign Bank, Money Market #1694059995 [accrued interest forfeited on closing] 9,044.22 8 Sovereign Bank, CD #1695465516 6,721.24 9 Sovereign Bank, CD #1695471936 35,033.46 10 Aero Energy, refund 313.38 11 The Sentinel, subscription refund 16.55 12 Capital Blue Cross, refund 311.10 13 Hershey Medical Center, refund 11.87 14 ECM Insurance Group, homeowner's premium refund 159.00 15 Proceeds from public auction 7,968.80 TOTAL (Also enter on line 5, Recapitulation) I S 95 899.79 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER ANNA CLAIRE R. FROWNFELTER 21 09 00675 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Ewing Brothers Funeral Home, Inc. 8,286.69 2. Carlisle Memorial Service, Inc., date inscription 215.00 B. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Street Address City State Year(s) Commission Paid: Zip 2. Attorney Fees Martson Law Offices (estimated) 8,950.00 3. Family Exemption: (If decedents address is not the same as claimants, attach explanation) Claimant Street Address Cily State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills, Cumberland County 310.00 5 Accountants Fees 6. Tax Return Preparer's Fees 7. Register of Wills, filing fee, inheritance tax return 15.00 8 Sovereign Bank, fee for date-of--death report 20.00 9 Diversified Appraisal Services, real estate appraisal fee 325.00 10 Certified mail, Dept. of Public Welfare 5.54 11 The Sentinel, advertising Letters Testamentary 198.16 12 Cumberland Law Journal, advertising Letters Testamentary 75.00 13 Dumpster 188.47 14 PPL Utilities, electric service 74.56 15 Embarq, telephone service 101.49 16 Recorder of Deeds, recording fee, Deed 50.00 17 Kevin M. Wickard, auction expenses 1,051.80 18 Reserved for additional probate and miscellaneous fees and expenses 500.00 TOTAL (Also enter on line 9, Recapitulation) S 20.366.71 (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (12-03) SCHEDULE I COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ~ ESTATE OF FILE NUMBER ANNA CLAIRE R. FROWNFELTER 21 09 00675 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 1. Robin K. Sollenberger, Tax Collector, Real Estate taxes due as of 7/1/09 1,466.52 2 Milton S. Hershey Physicians Services, account payable 11.87 3 Embarq, telephone service, account payable 52.06 4 PPL Utilities, electric service, account payable 72.81 5 Citizens Bank, checking account, check clearing after death 10.00 TOTAL (Also enter on line 10, Recapitulation) I S 1,613.26 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (g-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER DT.TT.rD ('T DTRF R FRnwTVFFT.TFR 21 09 00675 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I )usal distributions, and transfers under TAXABLE DISTRIBUTIONS [include oulri~ ~ sp ) Sec.9116 a 1.2 1. Ann F. Shafer Lineal 79,459.91 920 Longs Gap Road Carlisle, PA 17013 2. Sandra E. Landis Lineal 79,459.91 7510 Bartonshire Court Oak Ridge, NC 27310 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET ji, NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -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) F:~FILES~DA7AFILE~Eatate PlatmingW539-twill o p~ 0 LAST WILL AND TESTAMENT I, ANNA CLAIRE FROWNFELTER, also known as CLAIRE R FROWNFELTER, of North Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils made by me. 1. I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all death taxes (whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My Executrices shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. 2. I give, devise and bequeath all of my estate, both real and personal property, unto my daughters, ANN F. SHAPER and SANDRA E. LANDIS, equally, provided that the share of any daughter who predeceases me or dies on or before the thirtieth day following my death shall be distributed to her issue, per stirpes, living on the thirty-first day following my death, and in default of any such then-living issue, such share shall be added to the share for my other daughter. 3. I nominate, constitute and appoint my daughters, ANN F. SHAPER and SANDRA E. LANDIS, or the survivor of them, as Executrices of my estate. 4. I direct that my Executrices shall not be required to file a bond to secure the faithful performance of their duties in any jurisdiction. 5. I authorize and empower.my Executrices, in their sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in c. F. [Initials] Page 1 of 3 Pages regard to any or all property of any kind forming a part of my estate for such terms and such prices as they may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; to employ agents, attorneys and proxies and to delegate to them such power as my Executrices consider desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as maybe necessary to carry out any of these powers. In addition, I direct that my Executrices shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. IN WITNESS WHEREOF I have hereunto set my hand and seal this ~ ~~ day of ~ L) ,`• ~ -(SEAL) Anna Claire Frownfelter a o known as Claire R. Frownfelter SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. Page 2 of 3 Pages COMMONWEALTH OF PENNSYLVANIA ) . SS. COUNTY OF CUMBERLAND W Anna Claire Frownfelter a/k/a Claire R. Frownfelter, ~C. ~~4-~ , and ,[ . ,the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her last Will and that the Testatrix has signed willingly, and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as a witness and that to the best ofhis/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Anna Claire Frownfelter also wn as C~~~ Claire R. Frownfelter, T tatrix Witness i ess Subscribed, sworn to and acknowledged before me by Anna Claire Frownfelter a/k/a Claire R. Frownfelter, the Testatrix, and subscri d and sworn to before me by ~`'~ Q.~oL .C . ~~Q,~~ and ,C . ,the witnesses, r this<~day o~~,druc ,odd / ~tt.~a` L.~{~ ~ Notary Public ~NO ARU1L SEAL VICTORIA 0 NOTARY PUBLIC CARIISIE R0 CljMBERLAND COUNIY MY COMMIS 10 EXPIRES DEC. 2 20 6 Page 3 of 3 Pages