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HomeMy WebLinkAbout01-05-10 (2) 15056051058 REV-1500 EX (06-05) PA Department of Revenue OFFICIAL USE ONLY County Code Year File Number Bureau of Individual Taxes PO BOX 280601 INHERITANCE TAX RETURN '~`'j'' E -~-- -- ---_. ~ 1 ~,' /~ ~ Q O (~ v ` _.. . Harrisburg, PA 17128-0601 RESIDENT DECEDENT i " ENTER DECEDENT INFORMATION BELOW Social Security Number _ Date of Death Date of Birth 168-24-3185 09/11/2009 ~ 11/18/1930 _.- _.____..._ . ___..._ _ _. __w.._. Decedent's Last Name ,_.__._w..___.~.___. ~-_.w._~ __.: ~~__,_ _..-__._ _~ ._.~____ Suffix Decedent's First Name MI Sawyer ;Dorothy '; P (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 C~ 1. Original Return c~ 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82) C:~ 4. Limited Estate G~ 4a. Future Interest Compromise (date of q 5. Federal Estate Tax Return Required death after 12-12-82) C~ 6. Decedent Died Testate C~ 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Wiil) (Attach Copy of Trust) ~J 9. L(tigation Proceeds Received Ci 10. Spousal Poverty Credit (date of death C:7 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 R. Scott Cramer ~ (717) 834-5700 ._. Firm Name (If Applicable) First line of address P.O. Box 159 Second line of address _.__ __-~~~- REGISTER OF WILLS USE ONLY ~_~ O `~ ~T~ f ~ ~C_ _.. _._ DA7~fiL~rn I City or Post Office State ZIP Code ----•--r- _ -„? -~~-~ _ 1 r-----_____._~.___.__._.____w ., ~ 'Duncannon IPA ',17020 ~- ~c~ _..._ - ~ -_ . ~..___ _ ~_~.w _.__.__. __ . _ ......-. .~..- t Correspondent's a-mail address: ~ ~ G-L Under penalties of perjury,. i declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge ar~elief, it is true, corcect and complete. DeGaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OFyERSON RESP01~1SIBLE FOR)~ICING RETURN - . DATE, SO __~ -- ~ ~` ,_~, ~' ;j -, ~. - _} f._. 1 i ~ c.,7 Side 1 15056051058 15056051058 15056052059 REV-1500 EX Decedent's Social Security Number Decedent's Name: Dorothy P Sawyer !. 168-24-3185 RECAPITULATION _ ,__._ ._ . . __._ . _ ._.. _ _. r___ 1. Real estate (Schedule A) ........................................... 1 73,000.00 2. Stocks and Bonds (Schedule B) ..................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... 3 ...a ,_ . 9 9 ( ) ........................... _.,~ _~v~~ . ___ __..~. _ ._ .. M. _. _. ~ .. ~ . . 4. Mort a es & Notes Receivable Schedule D 4 ' 12, 836.86 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ........ 5. , _ _ 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property ; (Schedule G) C.~ Separate Billing Requested........ 7. '; 8. Total Gross Assets (total Lines 1-7) .................................... 8. 9. Funeral Expenses 8 Administrative Costs (Schedule H) ..................... 9. j s 10. Debts of Decedent, Mortgage Liabilities, i;< Liens (Schedule I) .....:.......... 10. 11. Total Deductions (total Lines 9 & 10) .................................. • 11 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 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. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the, spousal tax rate, or _ __ transfers under Sec. 9116 15 (a)(1.2) X .0 45 _..._...a~_._ ~~........._._._..~. n . . 16. ~ .., Amount of Line 14 taxable 16 at lineal rate X .0._ ..~..~~..~~..._ _ _..-- . 17. Amount of Line 14 taxable ,-._. 17 at sibling rate X .12 ~ _ ~ ~~ ~ . 18. Amount of Line 14 taxable ! 18 __ __ at collateral rate X .15 . 19. TAX DUE ......................................................... 19. 85,836.86 . 15,693.24 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: _ F~.N~r _ W~... ~_.W _.~... ~____~~~ ~_ _i DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUMBER Dorothy P Sawyer 168-24-3185 STREETADDRESS 2 State Road CITE West Fairview STATE PA ZIP 17043 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 3,156.46 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 0.00 3. InteresUPenalty if applicable D. Interest E. Penalty Total Interest/Penalty (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) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 3,156.46 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) 3,156.46 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 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? .............................................................................................................. ^ 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 (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)(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 isdefined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. SCHEDULE A REAL ESTATE Estate of Dorothy P. Sawyer No. 2009-00966 (Property jointly-owned with Right of Survivorship must be disclosed on Schedule F) All real estate should be reported at fair market value which 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. ITEM DESCRIPTION VALUE AT DATE OF DEATH 1. Real Estate 2 State Road West Fairview, PA 17043 (appraisal attached) $ 73, 000.00 TOTAL (Also enter on line 1, Recapitulation) $ 73.000.00 (If more space is needed, Insert additional sheers of same size.) SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY Estate of Dorothy P. Sawyer No. 2009-00966 (All pronertv jointly-owned with Risht of Survivorship must be disclosed on Schedule F 1 ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Bank Accounts M&T Bank 499 Mitchell Road Millsboro, DE 19966 Checking # 75660547 DOD accrued interest Savings # 15004208566230 DOD accrued interest $ 77.75 .02 $ 77.77 $ 12,758.60 .49 $ 12,759.09 TOTAL $ 12,836.86 SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Estate of Dorothy P. Sawyer No. 2009-00966 Debts of decedent must be reported on Schedule I ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: Funeral Home - Musselman Funeral Home, Inc $ 6,572.69 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commission - Name of Personal Representative (s) Social Security Number(s) /EIN Number of Personal Representative(s) Address: 2. ATTORNEY FEES R. Scott Cramer $ 3,500.00 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 Fee - Register of Wills $ 298.00 5. Cumberland Law Journal $ 75.00 6. Value Point Corp. (appraisals) $ 650.00 7. Vital Statistics $ 18.00 8. All-State $ 500.00 9. Pealers Flowers $ 275.55 10. Methodist Church -funeral luncheon $ 320.00 11. Chase Card Services $ 3,484.00 TOTAL (Also enter on line 9 Recapitulation) $ 15.693.24 SCHEDULE J BENEFICIARIES Estate of Dorothy P. Sawyer No. 2009-00966 ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT NUMBER SHARE OF ESTATE A. Taxable Bequests: Lee R. Sawyer Son 50% Leslie F. Sawyer Daughter 50% ITEM NAME AND ADDRESS OF BENEFICIARY NUMBER AMOUNT OR SHARE OF ESTATE B. Charitable and Governmental Bequest NONE CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation) $ (If more space is needed, insert additional sheets of same Size) Value Point Corp 10102009 Fae No. JScu1009 APPRAISAL OF .__.~ ~ 4. _~_ _. --~. Multi-Family Residence LOCATED AT: 2 State Road West Fairveiw, Pa 17043 FOR: None/Jce Schiavoni NA BORROWER: Schiavoni, Joe AS OF: October 10, 2009 BY: VICTOR C. PIRO,MRA PA CERTIFIED RESIDENTIAL•APPRAISER Value Point Corp 10102009 None/Joe Schiavone NA File Number: JScu1009 Dear Client, In accordance with your request, I have appraised the real property at: 2 State Road West Fairveiw, Pa 17043 The purpose of this appraisal is to develop an opinion of the market va-ue of tl~e subject property, as improved. The property rights appraised are the Fee simple interest in the site and improvements. In my opinion, the market value of the property as of October 10,2009 is: 573,000 Seventy-Three Thousand DoNars The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs, limiting conditions and appropriate certifications, Respectfully, VICTOR C. PIRO,MRA PA CERTIFIED RESIDENTIAL APPRAISER p ~rs~x 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888)502-4349 Fax (302)934-2955 December 7; 2009 R Scott Kramer 5 S Market Street Box 159 Duncannon, PA 17020 Re: Estate of: Dorothy P Sawyer Social Security: 168-24-3185 Date of Death: September 11, 2009 Dear Sir or Madam: Per your inquiry, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 75660547 Ownership (Names o, fl Dorothy P Sawyer Opening Date 082R/69 closed 10/11A9 Balance on Date of Death $77.75 Accrued Interest $ 0.02 Total -- $ 77.77wv__~- 2. Type of Account Savings Account Account Number 15004208566230 Ownership (Names o, fl Dorothy P Sawyer Opening Date OS/ZS/82 closed 1021/09 Balance on Date of Death $ 12758.60 Accrued Interest $ 0.49 Total _ $ 12759.09' y~ ^ Please be advised, there was no safe deposit box found for the above decedent. * Ig upon reviewing the information above, you believe there are additional accounts not referenced, please prnvide u5 with an account numberand/or name of any poss~le joint account holder. For suy additional information on the above acootmts,~ indudmg ownership and any changes, closures andlor re~tb~u cement of funds, etc., please contact our Summerdale Plaza Branch, 423 North Enola Road, Enola, PA 17025. # 717-?SS-2261. S •.. 'Q.' LAST WILL AND TESTAMENT OF DOROTHY P. SAWYER 1, DOROTHY P. SAWYER of West Fairview, Cumberland County,. Pennsylvania, being of sound mind, memory and understanding, do make and publish this, my Last Will and Testament, hereby revoking all wills and codicils by me at any time heretofore made. ITEM 1: I direct my Executor hereinafter named, to pay the expenses of my last illness and funeral. expenses from the property passing under this Will as an expense and cost of administering- my estate. ITEM 2: All expenses of administering my estate and all inheritance, estate and succession taxes,including interest and penalties payable by reason of my death, which may be assessed or imposed with respect to my estate, or any part thereof, wheresoever situate, whether or not passing under my Will, including the taxable value of all policies of insurance on my life and of all transfers, powers, rights or interests includible in my estate for the purposes of such taxes and duties, shall be paid out of my residuary estate as an expense of administering and with apportionment, and shall not be prorated or charged against any other gifts in this Will or against property not passing under this Will. ITEM 3: Upon the sale of my house, I give, devise and bequeath the sum of Five Thousand ($5,000.00) Dollars to each of my then living grandchildren. ITEM 4: I give, devise and bequeath unto my beloved children, LEE R. SAWYER and LESLIE F. SAWYER, in equal shares, the rest, residue and remainder of my estate, real, personal and mixed, whatsoever nature and kind and wheresoever situate. ITEM 5: In the event either LEE R. SAWYER or LESLIE F. SAWYER predecease me, his or her share shall go to their children, in equal shares. `~ i. ; .fA ITEM 6: In the event that any of my grandchildren are minors at the time of my death, that minor grandchild's share shall go to LEE R. SAWYER as Trustee for my minor grandchild for the following purposes: a) To pay for said grandchild's college education, and. the balance upon graduation, or upon attaining the age of twenty-one (21), if said grandchild does not go to college. b.) Neither the principal nor the income of the Trust estate shall be liable for the debts of any beneficiary hereof, nor shall the same be subject to seizure or attachment by any creditor of any beneficiary under any writ or proceeding at law or in equity, and no beneficiary hereunder shall have any power to sell, assign, transfer, encumber or in any other manner to anticipate or dispose of the principal or income in the Trust estate produced thereby. ITEM 7: The Trustee shall possess, among others, the following powers: a.) To vary or to retain investments, when deemed desirable by the Trustee, and to invest in such bonds, stocks, notes, real estate mortgages or securities or in such other property, real or personal, as the Trustee shall deem wise. b.) To sell, either at public or private sale and upon such terms and conditions as the Trustee may deem advantageous to the Trust, any or all real or personal estate or interests therein owned by the Trust severally or in conjunction with other persons, and to consummate said sale or sales by sufficient deeds or other instruments to the purchaser or purchasers, conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiryvato the validity of said sale or sales; also, to make, execute, acknowledge and .-, ~, / ! t (~/~/ deliver any and all deeds, assignments, options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon the Trustee in this paragraph or elsewhere in this instrument. c.) To mortgage real estate, and to make leases of real estate extending beyond the terms of the Trust hereunder. d.) To borrow money from any part, including the Trustee, to pay indebtedness of the Trust, and taxes, and to assign and pledge assets of the Trust therefor. e.) To pay all costs, taxes, expenses and charges in connection with the administration of the Trust, including a reasonable compensation to agents. f.) In the discretion of the Trustee, to unite with other owners of similaz property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of the Trust. g.) To vote any shares of stock which form a part of the trust. h.) To assign to and hold in the Trust an undivided portion of any asset. i.) To do all other acts in their judgment deemed necessary or desirable for the proper and advantageous management investment and distribution of the Trust. j.) No bond shall be required by law and no .surety shall be required on the bond. My Trustee need not account to any court in the exercise of any power or discretion. k.)~ My Trustee shall be entitled to reasonable compensation for services in administering and distributing the Trust property, and to reimbursement for expenses. l.) The assets distributed or payable to my Trustee, hereinafter named, as a result of my death including, but not by way of limitation, assets received as part of my Residue, proceeds of life insurance policies, and proceeds of employee benefit plans, shall be administered by my Trustee in accordance with the Trust created hereunder. If my Trustee is the beneficiary of any life insurance policy on my life or the beneficiary of any qualified pension or profit sharing plan, the proceeds of such policy or plan shall be treated by my Trustee as though received as part of my Residue. These proceeds shall not be subject, however, to debts and taxes to which they otherwise would not be subject. ITEM 8: In the event any beneficiary and I die under such circumstances that the order of our deaths cannot be established by proof, or should any beneficiary and I die as the result of a conunon disaster, it shall be conclusively determined for all purposes of this Will that I survived the beneficiary. ITEM 9: I hereby nominate, constitute and appoint my beloved son, LEE R. SAWYER, of Mechanicsburg, Pennsylvania, to be my Executor of this my Last Will and Testament. ITEM 10: I hereby nominate, constitute and appoint my beloved daughter, LESLIE F. SAWYER, of Enola, Pennsylvania, to be my Contingent Executrix of this my Last Will and Testament. ITEM 11: I hereby nominate, constitute and appoint LEE R. SAWYER of Mechanicsburg, Pennsylvania, as Trustee of any Trust created in this Will. ~-~~- ITEM 12: If LEE R. SAWYER dies, or becomes unable or unwilling to serve as trustee during the term of the trust, I nominate, constitute and appoint KATHRYN SAWYER as Trustee of any Trust created in this Will with the same purposes and powers as described herein. IN WITNESS WHEREOF, I have signed this Will on-this r{ ~f05day of 2005. /~~ d~ ~ TE5T T Signed, sealed, published and declared by the above Testatrix, DOROTHY P. SAWYER, as and for the last Will thereof, in the presence of us, who, at the request of and in the presence of DOROTHY P. SAWYER, and in the presence of each other, have hereunto subscribed our names as witnesses thereto. :.- itness ~-~ i ess ~~ ~~. ~~, C~.~-.~'i~l ~ 70/3 ddress (?S'~ ~iuse~aQ~~ ~~ 7 ~y~~,~-w~~,~r~ ~~ ~ 0 3b mess D COMMONWEALTH OF PENNSYLVANIA . SS. COUNTY OF DAUPHIN I, DOROTHY P. SAWYER, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. • -~'1!~ ES RIX We, ~~-/ C~.~~ and ~~~ - ,the witnesses whose names are .signed to the attached or foregoing instrument, emg my qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the instrument as Testatrix's Last Will; that DOROTHY P. SAWYER signed willingly and that DOROTHY P. SAWYER executed it as Testatrix's free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. `'~,.a`.~`~~ Subscribed to and sworn or affirmed before me by the above-named witnesses, and subscribed to and acknowledged before me by the above-named Testatrix, this day of ~~;~jj,~ ;/I , 2005 . ARY P L ppyy!!A!.'CH dF I~lI~IY1.1~Mr1A f/p:dsawyer\Will NoTARw- $~ g~BAHA E pALME~R, N CounlY ~g~ c env ~~ '~i0Q5