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HomeMy WebLinkAbout12-22-09 (2)J 15056051047 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN ' r~i ~ (j~ ~ ~ ~~ Hanisburg, PA 17128-0601 RESIDENT DECEDENT (511 b ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth S? q 3to O~?!0 1 l i2 z o o$ ~y I y 1~ 2? Decedent's Last Name Suffix Decedent's First Name MI wv ttF'L ~~es "f'Ar'u~~wE 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 O 2. Supplemental Retum t~ 3. Remainder Retum (date ofrd~ath prior to 12-C1~82) ~' -x-a p 4. Limited Estate C7 4a. Future Interest Compromise (date of ~} 5. Federal Es>~T~x Return Iuired =; ,•-mj death after 12-12-62} ~`~ y ~7 i'~'f ~ '~ t~ 6. Decedent Died Testate a 7. Decedent Maintained a Living Trust 8. Total NumtieYbj}St~Depoi~if$oxes ? , ~~? Attach Co of Will Attach Co of Trust ~ r" - p 9. Litigation Proceeds Received Q 10. Spousal Poverty Credit (date of death ~ 11. Election to tax p9r~ec. 9 I~(A) _ ' between 12-31-91 and 1-1-95) (Attach SchC'pk ; ,~ "CJ f ; `-, .i CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION ~HQ ~. DIRE T0: ~ = ;. ~' Name Daytime Telephone Nr~ber fV -.~ '71 ? ~.~'~ c~~ 3 -r~ Firm Name (If Applicable) First line of address 1 `~ ~~~ So ITT F1 ST~ti~: ~ Second line of address City or Post Office State ZlP Code Correspondent's a-mail address: REGISTER OF WILLS USE ONLY DATE FILED __ Under penalties of perjury, I dedare that I have examined this return, including accompanying schedules and statements, and to the best of myknowledge and belief, it is true, correct and complete. Dedaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE a ADDRESS 1 es'~' ~o ~'~ S1's'~~~' Cac-~•c~c r'R 1013 t 2' Za. o~ SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 15056051047 1505605104? J REV-1500 EX Decedent's Name 15056052048 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. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. 6. Jointly Owned Property (Schedule F) G= Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers ~ Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. Decedent's Social Security Number 3`fi S3o• .3 ~{ S `~ . 8. Total Gross Assets (total tines 1-7) .................................... 8. Y 2+g ~q . 9. Funeral Expenses & Administrative Costs (Schedule H) ..................... 9. ZQ ~ 523 . 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................ 10. 11. Total Deductions (total Lines 9 & 10) .............................. ..... 11. 2O, ~ Z 3• 12. Net Value of Estate (Line 8 minus Line 11) ......................... ..... 12. Z.2 ~ by 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. Z. Z.y ~( (r(i- TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under S .9116 , (a)(1.2) X .0~ 15. 16. Amount of Line 14 taxa e at lineal rate X .0 ~ 2 2. ~ `~p 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE .................................................... ..... 19. 20. FILL IN THE OPAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 15056052048 15056052048 REV-1500 EX Page 3 Ffle Number Decedent's Complete Address: Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousa{ Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 3. InteresUPenalty if applicable D. Interest E. Penalty -------........_. Total InterestlPenalty (D + E) (3) 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) 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. Q (5) / . d ~ (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) ~ ~ ~ ~ ~ Make Check Payable fo: 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 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 considerafion? .............................................................................................................. ^ 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 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 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 (O) 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) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) REV-1509 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY OWNED PROPERTY ESTATE OF FILE NUMBER If an asset was made joint within one year of the decedenNs date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Cov-.ti~~c. t~.~~,eL,er~ ~(o W1a~~or. "~s."~'w~1~r ~au~y1..`ter C. JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANKACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET 96 OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST Gl ~~ ~~ ~.~-- Z1'7? Z YZ ; (t O 3~ S 2 2~'i ytec~ ~ .o TOTAL (Also enter on line 6, Recapitulation) (S ..3~ -` Sq (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (10-06) scN~c-u~~ N COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES Fc INHERITANCE 7Ax RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Debts of decedent must be reported on Schedule L ITEM AMOUM NUMBER DESCRIPTION A. FUNERAL EXPENSES: SW ,. 3~{ 2 I~w~~ 13~0-~•.~tr-S g. ADMINISTRATIVE COSTS: ~ . Personal Represenhative's Commissions h~arto N. ~~"~"`~ rt~eT t ti bow i 1 ve(s) a Name of Personal Represen ~ Street Address ~ 3~ S ~t'tr•t City ea-r~ t+v~C State ~_ Zip ~ ~ l~ Year(s) Commission Paid: ~~ 2 Fees Q QMt"'~ Attorne y, 300 . y 3. ame as Gaimant's, attach explanation) e s Family Exemption: (If decedent's address is not th em a Claimant ~~~~~ ^~P~r~ 3 T D~ ~~ ~ j Street Address <<~ ~O-r'lye'~' ~~~ ~ t~!'II- 192 SQtr~a, City Ca-+r'~~e-~e. Slate ~A' Zip !~~ ~ ~ 3 ~tD-•+q~`~+" Relationship of Claimant to Decedent Q. ,Q Probate Fees ~~ ~S~ ~ ~1 1~ 5. ~ Accountant's Fees 6. ~ Tax Retum Preparer's Fees .3 ~ oa 7. flay.-~t 3¢~l ~•~ e. ~ z29 ea X0/20 ©P~"' 30 ~ ,~ o Na'~a~-t~.~ a ~~s .~ .o (pw w . a~ 'PA ~P 'Ttro-.~ s ~l ~ TOTAL (Also enter on line 9, Recapitulation) I S 2D4 5~~ toy{ (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-W) SCNEDt~LE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] ^~ p ~ ~v 1M~+'to •.. '~c'~ w.~es- ~~3Z SeT""'~ ~oie~ G~1•s\~ QA ~70~3 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THRO UGH 18, AS APPROPRIATE, ON RE V-1500 COVER SHEET 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 SHEET S (If more space is needed, insert additional sheets of the same size) Law Offices O'BRIEN, BARK & SCHERER 19 West South Street Carlisle, Pennsylvania 17013 Robert L. O'Brien David A. Baric Michael A. Scherer Department of Revenue Inheritance Tax Division Strawberry Square Harrisburg, PA 17108 (717) 249-6873 Fax: (717) 249-5755 Email: robrien@obslaw. com December 22, 2009 Re: Estate of Pauline WurFl No. 2108-1245 Dear Tax Examiner: I am sending this letter to explain some of the deductions requested in the tax return for this estate. Mrs. Wurfl's daughter, Connie Reppert, was an adult mentally retarded individual, who had lived her entire life with Mrs. Wurfl. Mrs. Wurfl never made any provisions for independent living for Connie. Mrs. Wurfl never connected her daughter with the programs available from the County MHMR agency. Accordingly, when Mrs. Wurfl died suddenly of a heart attack, Connie lost her care giver and Guardian. Mrs. Detwiler and this office thereafter undertook the steps necessary to connect Connie with the services available to her. Mrs. Detwiler took Connie into her home until supportive housing was available and began working with Connie to establish her independence. Mrs. Detwiler and Connie's goals were for Connie to live as independently as possible. Connie has Downs Syndrome by diagnosis and was a candidate for services but the system was slow to respond to her applications. Fortunately, Mrs Detwiler and Connie were placed on the waiting list for a very pleasant senior housing apartment complex, which had an opening several months after the application. Mrs. Detwiler is still working with the MHMR office to establish services. Mrs. Detwiler assists Connie with all her shopping and money management. Connie is doing quite well. I have enclosed the report obtained for Connie's placement with the MHMR services. What is situational with the costs of administering this estate were Connie's needs. Necessarily this office spent a great deal of time working with Mrs. Detwiler and Connie to introduce them to the available services. As part of this the office established the reasonable costs for supportive housing that Mrs. Detwiler provided for Connie until housing was available. This amount was determined to be $1,700.00 per month and has been taken as an administrative expense and totals $11,600. Dept. Of Revenue page 2 Likewise, the attorney's fees are substantially higher than normal due to the number of hours spent dealing with Connie's situation. I have also enclosed a letter from January, 2009, to the Executrix about Connie's situation. I believe that the requested deduction of Connie's care as an administrative expense is reasonable as there was no available placement for her until the social services system had time to process her various applications. Please contact this office if you have any questions about these expenses. Sincerely, '~~ ~--_ Robert L. O'Brien Law Offices O'BRIEN, BARK &SCHERER 19 West South Street Carlisle, Pennsylvania 17013 Robert L. O`Brien David A. Baric Michael A. Scherer Marion Detwiler 1932 Spring Road Carlisle, PA 17013 Dear Ms. Detwiler: (717) 249-6873 Fax (717) 249-S7S5 E-mail: robrien@obslaw.com January 30, 2009 Estate of Pauline Wurfl At your request I made inquiries to determine a reasonable rate of reimbursement for your care of Connie. My research indicates that your services are similar to those of a personal care facility. I contacted several facilities and have received information from three. The Church of God home charges $103 per day for a shared room and $121 for a private room. Yeager Home, which recently lost its certification, charges $1700.00 per month for a private room with a bath. Any services involving medical care must be arranged for separately. The Cromer Home charges $1500.00 per month for a private room. A list of the provided services is provide to you with this letter. Primary is the provision of meals, transportation and assistance with activities of daily living. These are all areas that you provide the care to Connie. Given the range of costs, $1500.00 per month to $3,000.00 at Church of God for a shared room, I believe that the reasonable minimum cost is the $1,700.00 per month for the recently uncertified Yeager Home. You are much more attentive to Connie's needs than in one of these facilities where there are six or more individuals. I am still awaiting Gene Galbraith's call to discuss modifying his report so Connie can qualify for MR services. I trust that you have put in an application for Connie at the Senior Housing programs. Once she is MR qualified, the wait for an apartment should be shorter. In the meantime, yourwillingness toprovide her housing is a blessing that Pauline probably never anticipated. These costs can be paid from the Estate to you, however, for tax purposes, only $3,500.00 can be deducted from the estate. I believe that once an apartment is available for Connie, that with your assistance, she will be able to transition to independent living. Once that is in place you would be entitled to a reasonable hourly rate for assisting her. I will inquire as to a range of compensation for that eventuality. Please feel free to contact our office if you should have any questions. Very truly yours, O'BRIEN, BARK &SCHERER Robert L. O'Brien, Esquire Cumd erlancf 7JaCley Counseling .~l.ssociates 1200 'YValnut Bottom 7~,d. Suite 311 Carlisle, P~ 17015 717-243-1511 ~s`iX: 717-243-1530 wwui. cum6erlan~vafleycounseling.com Roberi O'Brien Attorney at Law 19 West South Street Carlisle, PA 17013 Mr. O'Brien, December 31, 2008 Attached is the intellectual/adaptive behavior assessment for Connie Reppert. Please contact me if you have any questions or concerns. Thank you for the referral. Vg~ry Sinc~ely,~ Gene R. Galbraith Licensed Psychologist ~~„ Cu~n~d erland 7~a(Ce~ CounseCinB ~Cssociates 1200 Mla£nut Bottom ~rf. Suite 311 CarCuCe, P~. 17015 717-243-IS11 ~'s'lX: 717-243-1530 www. cum6erCanclvaCCeycounsefing.com Intellectual and Adaptive Behavior Assessment Examinee: Connie Reppert -female; 60 yeazs of age Examiner: Gene Galbraith, Licensed Psychologist Assessment Date: December 24, 2008 Materials: Wechsler Adult Intelligence Scale -Third Edition; Adaptive Behavior Scale - Residential and Community, Second Edition Observations: Ms. Reppert presented as neatly dressed, well groomed and with the facial characteristics of Down's Syndrome. She was very pleasant and cooperative throughout the assessment and interview process. She demonstrated good verbal articulation and described herself as an "ordinary person "who desires to be "independent, an my own. " During the administration of the intellectual assessment, she attempted every task without complaint, but she tended to lack confidence and occasionally prefaced her responses with statements such as, " I'm not good at this " or, "I've never heazd that word. before. "Despite deficiencies in several areas, however, she projected a sense of feeling comfortable with herself and recognizing her personal limitations. Results: All standazd subtests were presented during the administration of the WAIS III. Ms. Reppert's responses yielded a Full Scale IQ scare of 63, which places her within the Extremely Low range of intellectual classification, based on normative comparisons for her age group. This score represents a combination of Verbal and Performance Scales, which were both within the Extremely Law range at 66 and 67, respectively. She displayed good manual dexterity in various performance tasks, but she was very limited in recognizing abstract designs and concepts. Despite good conversational skills, she was very limited in her fund of knowledge, abstract reasoning and general arithmetic computation. The Adaptive Behavior Scale was completed with assistance from her neighbor, with whom she has been residing since her mother's death in November, 2008. The norms for this scale are based on people with mental retazdation from across the United States. Her strongest global azea is Personal Self-Sufficiency, in which she has a Very Superior rating. Compared to others within her population age group, Ms. Reppert demonstrates Very Superior skills in Language Development (receptive and expressive skills in social situations) and Superior skills in Independent Functioning (eating, toileting, appeazance, clothing care, etc. ), Numbers and Time (telling time and performing basic arithmetic skills) and Self-Direction (initiative; perseverance and use of leisure time ). Her weakest areas, which are considered Average for her population, are Physical Development (sensory and motor abilities -fine and gross motor skills) and Prevocational/Vocational Activity (ability to function in a job or school setting ). Overall, her social behavior is within the Average to Above Average range. Summary and Recommendations: Ms. Reppert's Full Scale IQ score of 63 meets the criteria for mental retardation, according to the DSM-N { IQ of approximately 70 or below) and the American Association on Mental Retardation (IQ of 70 - 75 or below ). Although her skills on the Adaptive Behavior Scale range from Average to Very Superior within her normative population, they aze below average when compared to the general population. This is partly due to a lack of experience in situations such as jobs or independent community interactions. Although she, reportedly, received a certificate for completing high school in 1968, she has always lived with her mother, from whom she learned self-caze and domestic skills, but she has nevcr had a job and was always escorted throughout the community. Ms. Reppert demonstrates potential for learning some of the skills required in these areas, but-it is not likely that she could become total?y independent. She will require assistance for areas such as budgeting money, paying bills, making purchases and general navigation of the community. She will also be vulnerable to manipulation by more street-wise individuals in a community setting. Her pleasant personality and social interaction skills will serve her well in asemi-independent living arrangement, but she will need guidance to help her adjust to a more independent lifestyle and the need to establish supportive, social contacts. G ne R. Galbr ~ 1Q. Licensed Psychologist