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HomeMy WebLinkAbout11-30-09 (2)1,5D56D41,1,14 ~ REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN ~ L'- PO BOX 280601 ~~ ~ ~ a ~~ Harrisburg PA 17126-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 201--16-1730 Decedent's Last Name 08132009 05091923 Suffix Decedent's First Name KOUC~H (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Social Security Number LYRIAN Spouse's First Name THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IIV APPROPRIATE OVALS BELOW 0 1. Original Return ® 2. Supplemental Return MI MI 3. Remainder Return (date of death prior to 12-13-62) ® LI. Limited Estate 0 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) Ei. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust ~ &. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 0 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number ROE:JRT G. FREY Firm Name (If Applicable) FREY AND 'I'ILEY First line of address 5 SOUTH HANOVER STR.EEET Second line of address City or Post Office CARLISLE State Z1P Code PA 17013 Correspondent'se-mail address: RFREY@FREYTILEY. COM 7172435838 REGISTER OF WILLS USE ONLY --- C 7 ~ ~ ~> , : c=- .:a ,,_ - -z? . __ -,~. r - - rn c- - -, : c~ ~ ~~ _ ~ -. - '' _»~ DATE-SLED CV -v Q~ Under penalties of perjury, 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 reoresentative is based on all information of which preparer has any knowledge. SIG~~RE~ 0 ,ES~OLSIB OR FILING RETURN / DMA/TE, ADDRESS 1909 FRY LOOP AVENUE, CARLISLE, PA 17013 SIGNAT R F PREf~4R THER HAN R P Eti NTATIVE / ~TFf~ ~ A 1 !! ADDRESS 5 SOUTH HANOVER STREET, RLISLE, PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1,5D56D41,114 1,5D56D41,],L4 15056042115 REV-1500 EX Decedent's Social Security Number _ Decedent's Name: .;SYRIAN I KOUGH 201-16-1730 RECAPITULATION 1. Real estate (Schedule A) .... , . .. . ...... . . .. . ..... . .. 1. NONE 2. Stocks and Bonds (Schedule B) ....... . .......................... . .. . 2. 3. Closely Held Corporation, Partnership or Sole-Ptoprietorship (Schedule C) ..... 3, NONE 4. Mortgages & Notes Receivable (Schedule D) . . .... . . ................... . 4. NONE 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...... , . 5. 5~. Jointly Owned Property (Schedule F) Separate Billing Requested ........ 6. NONE 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested ........ 7 NONE F!. Total Gross Assets (total Lines 1-7) .. . ............................... 8. 1644.00 576.00 2220.00 9. Funeral Expenses & Administrative Costs (Schedule H) ................... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............... 10. NONE 1'I. Total Deductions (total Lines 9 & 10) ....... . .................. . . .. . .. 11. 848.00 848.OC 12. Net Value of Estate (Line 8 minus Line 11) ............. . ... . .......... . 12. 13 7 2 . 0 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) . . ........... . ........ 13. 0 . 0 0 1 ~4 Net Value Subject to Tax (Line 12 minus Line 13) ....................... 14. 13 7 2 . 0 0 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 1.g Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .0 4 5 16. 0. 0 0 17. Amount of Line 14 taxable at sibling rate X • 12 17, 0 . 0 0 18. Amount of Line 14 taxable at collateral rate x. 15 13 7 2. 0 0 1 s. 2 0 6. 0 0 19. TAX DUE .... .... ............................................ . 19. 206.00 2:0. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Q Side 2 15D56D42115 15056042115 J REV-1500 EX Page 3 1U1-1Ei-1 73U File Number Decedent':> Complete Address: 21-09-0835 DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER LYRIAN I KOIJGH 201-16-1730 STREET ADDRESS CITY STATE ZI P CARLISLE PA 17015 Tax Paymlents and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments ~_ C. Discount (1) 206.00 Total Credits (A + B + C) (2) 0.00 3. Interes'UPenalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 4, If Line :Z is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (5B) 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) 206.00 A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. 0.00 (5A) 206.00 Make Check Payable to: REGfSTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 'I . Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred : ....................... . .............. . ^ ^X 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? ............................ . ^ ^X 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . ............................................... . ^ ^X 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? ...................................................... ^ ^X 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 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 irnposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P S. §91 i 6(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. zi? REV-1 SC3 EX+ (5-58) SCHEDULE B CCMIv10NWEALTHOFPENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Lyrian I Kou~~h 21-09-0835 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 45 shares MetLife. $36.53 ave, price 1,644 TOTAL (Also enter on line 2. Recaoitul (If more space is needed, insert additional sheets of the same size) zip REV-1508 EX+ (6-98} S C H E D U ~ E E CASH, BANK DEPOSITS, & MISC. CDA4MONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER L ry ian I Kough _ 21-09-0835 Include the proceeds of litigation and the date the proceeds were received by the estate. All roe 'ointl -owned with ri ht of survivorshi must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 M&T checking account no. 1251538 44Q 2 PPL refund 77 3 Sentinel refund 50 4 Guidepost refund g TOTAL (Also enter on line 5, Recapitulation) $ 576 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE 01= FILE NUMBER _Lyrian I Kouph 21-09-0835 . Debts of decedent must be reported on Schedule I. NUMBEF; DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B VIINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City Year(s) Commission Paid: State Zip 2. Attorney Fees 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 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. TOTAL (Also enter on line 9, Recapitulati (If more space is needed, inserk additional sheets of the same size) 750 98 848 ADDRESS'S FQR LYRIAN K®UG~I ESTATE Robert Snyder 1909 Fry Loop Ave Carlisle, Pa 17013 Roger Anderson 4601 Connecticut Ave, NW, Apt 407 Washington DC 20008 Richard Anderson 29660 Lexington Street Easton, MD 21601 Pamela McKay 63 Waterside Dr. Carlisle, Pa 17015 Larry Lay 99 Mohawk Rd. New~~ille, Pa 1.7241 Cindy Woltz 91 Parsonage St. Ne~~ville, Pa 1.7241 John Kough 319 Bulkhead Rd. Ne~~~ille, Pa 17241 Linda Webber 319 Bulkhead Rd. Newville, Pa 17241 Karen Kough 314 McAllister Church Rd. Carlisle, Pa 17015 Matthew Keller 16485 Cumberland Hwy. New°burg, Pa 17240 Nicholas Aungst 580 Delville Dam Rd Shermansdale, Pa 17090 Melissa Gulley 604 Craw4'ord Ave. Altoona, Pa 16602 ©M~ ACCOUNT NO. ACCOTINT TYPE 125.538 CLASSIC CHECKING 00 0 04345M NM 017 STP.'IEh'EDTT FEYtIOD PAGE - SEP.04-OCT.02,2009 1 OF 1 __ 55755 LYRIAN I KOUGH ONE WEST PENN APT 520 r;(, -a CARLISLE PA 17013 C./41~' ~~ ( ~~--~%~'=-'s' STONEHEDGE T f'~/M/IT TTTm r~~, ~. V V 1V 1 .7 V!°ll° !L-i1C Y BEGINNING DEPO°I.S & OTH$J? CTJI?R£NI' ENDING nr,LAI3CE OTHER kDDITI0I3s C!-IECKS Pe:IP SUaTRAGTI023S INTEREST Pb ' BAIANCE N0. AMOUNT N0. AMOUNT N0. AMOTJNT 814.93 0 0.00 1 375.24 1 439.69 C.00 0.00 T /'Y /Y l'1T TTTm POSTIDIG ' - V L 1 1 _ O~PDS.ITS;IN.TER$ST CHECKS~~& OTHER- DPILY :DATE TRANSACTION DESCRIFTION & CTHER ADDITIONS SUBTRACTIONS. ~.?,LAIICE 09-04-09 BEGINNING BALANCE $8_4.93 C9-04-09 CHECK NUMBER 2013 375.24 439.69 09-29-U9 CLOSEOUT 439.69 O.Op ENDING BALANCE $0.00 C r_ CY S i' = I J S T3!t~v}t;,o 20:13 09 04-09 375.24 YOTJ COULD WIN COOL PRIZES JUST FOR USING YOUR M&T CHECK CARD! THE MORE YOU USE IT, THE MORE CHANCES YOU HAVE TO WIN. JUST PUSH "CREDIT" AT STORES OR SHOP ONLINE. FANTASTIC, HUH? 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(" ~~- r~,t,. tk~~Gsrss<:ti-s~ -Add to Portfolio `=' Set Alert ~ Email to a Friend Get Historical Prices for Another Symbol: ~ GO `` Symbol Lookup • Stock Screener • Mergers & Acquisitions • Splits Copyright O 2009 Yahoo! Inc. All rights reserved. Privacy Policy -Terms of Service - Coovriaht/IP Policv -Send Feedback Quotes delayed, except where indicated otherwise. Delay times are 15 mins for NASDAQ, 20 mins for NYSE and Amex. See also delay times for other exchanges. Historical chart clata and daily updates provided by Commodity Systems, Inc. (CSII. International historical chart data, daily updates, fund summary, fund performance, dividend data and Morningstar Index data provided by Morningstar. Inc.. Fundamental company data provided by Ca ital I .Quotes and other information supplied by independent providers identified on the Yahoo! Finance partner paae. Quotes are updated automatically, but will be turned off after 25 minutes of inactivity, Quotes are delayed at least 15 minutes. Real-Time continuous streaming quotes are available through our premium service. You may turn streaming quotes on or off. All information provided "as is" for informational purposes only, not intended for trading purposes or advice. Neither Yahoo! nor any of independent providers is liable for any informational errors, incompleteness, or delays, or for any actions taken in reliance on information contained herein. By accessing the Yahoo! site, you agree not to redistribute the information found therein. 9/15/09 i:00 PM http://finance.yahoo.com/q/hp?s=MET&a=07&b=13&c=2009&d=07&e=I3&f=2009&g=d Page 2 of 2 LAST WILL AND TESTAMENT OF LYRIAN I. KOUGH I, LYRIAN I. KOUGH, single woman, of Lower Frankford Township, (mailing address: 47 Waterside Drive, Carlisle, Pennsylvania 17015-7723), Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wilis by me at any time heretofore made. L I direct my hereinafter-named Executor to pay all of my just debts and funeral expenses as soon after my death as may be found convenient to do so, I direct that my funeral services be conducted by Hoffman Roth Funeral Home 219 North Hanover Street, Carlisle, Pennsylvania, and that my body be interred on my burial lot located in the Memorial Gardens Section of Westminster Cemetery in North Middleton Township, near the Borough of Carlisle, Pennsylvania. 2. I direct that all inheritance, transfer, succession, estate and death taxes, including interest and penalties thereon, which may be payable on account of my death shall be payable from the residue of my estate regardless of whether the assets upon which such taxes are based are included in my probate estate. 3. I direct that any Eastern Star jewelry in my possession at the time of my death shall be returned to the Old Bellaire Chapter of the Order of Eastern Star, Carlisle, Pennsylvania, to be used by it in accordance with its usual practices. 4. I give and bequeath all jewelry and articles of personal use and adornment which consist only of costume jewelry of no intrinsic value, but of sentimental value, to my nephew ROBERT M. SNYDER, for distribution by him to those persons he feels would appreciate receiving any of it as a sentimental remembrance of me. 5, All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath in ten (10) equal shares as follows, provided that each one shall survive me by a period of ninety (90) days, but should any of them fail to so survive me then the share such deceased person would have received shall pass to such of his or her issue as shall survive me by a period of ninety (90) days, per stirpes, and if there be no such issue then the same shall lapse and be divided among the remaining nine (9) shares: (a) One share to my niece, PAMELA McKAY. (b) One share to my nephew, ROBERT M. SNYDER (c) One share to my nephew RODGER ANDERSON. (d) One share to my nephew RICHARD ANDERSON. (e) One share to my nephew LARRY LAY. (f) One share to my niece, LINDA WEBBER. (g) One share to my niece KAREN KOUGH. (h) One share to my nephew JOHN KOUGH. (i) One share to my niece CINDY WOLTZ (j) One share shall be divided equally among the three children of my deceased nice Tammy Aungst, who are MELISSA BROWN, and NICHOLAS AUNGST, and MATTHEW KELLER. Last Will and Testament afLyrian 1. Koug ~y~~ j ~~~~% Page 1 0(2 6 I hereby nominate, constitute and appoint my nephew, ROBERT M. SNYDER, of 1909 Fry Loop Avenue, Carlisle, Pennsylvania, as Executor of this my Last Will and Testament, but should he predecease ine or fail to qualify or cease serving as such, then in such event I nominate, constitute and appoint my nephew, LARRY L. LAY, of 99 Mohawk Road, Newville, Pennsylvania, as alternate or successor Executor, and I further direct that neither of them shall be required to post any bond to secure the faithful performance of his duties in the Commonwealth of Pennsylvania or in any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament, written on two (2) pages, this _ ,~ ~ i~~`r day of ~~ ,2006. ~~ ~,- eL, LY AN I. KOUGH (SEAL) Signed, sealed, published and declared by LYRIAN I. KOUGH, the Testatrix above- named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. NS C~ ~ r ~,o Lash Wi(1 and Testament of Lyrian L Koug Page 2 oft