HomeMy WebLinkAbout02-08-10 (2)~ REV-1500 1505607120
EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
Po Box.2BOSO1 2 1 0 9 0 0 4 9 4
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
177421085 05062009 10031922
Decedent's Last Name Suffix Decedent's First Name MI
FANUS HARRIET H
(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 DUPLICIATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death
prior to 12-13-82)
^ 4. Limited Estate ^ qg, Future Interest Compromise ^ 5. Federal Estate Tax Return Required
(date of death after 12-12-e2)
® g, Decedent Died Testate ^ ~ Decedent Maintained a Living Trust 8. Total Number of Safe Deposft 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 Bch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL 7AX INFOR ATION SHOULD BE DIRECTED TO:
name Daytime Telephone Number
SEAN M. SHULTZ 7177018412
Firm Name (H Applicable)
LAW OFFICE O F SEAN M . SHULTZ , p . C , REGISTER OF WILLS USE ONLY
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CARLISLE PA 17013
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Correspondent'se-mail address: dhockenberry@shultzlawoffice.com
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to th9 best of my knowledge and belief,
it is true, correct and complete. Declarati of preparer other than the personal representative Is based on all information of which preparer has any knowledge.
SIGNATU F PERS RESPONS LE F FILING T N DATE
• Q,~c I. Ann Saullo ~~- p2D~0
A SS
3431 Bedford Drive, Camp Hill, PA 17011
SIGNATURE OF PREPARER OTHER T REPRESENTATIVE DATE
~~~~c. Sean M. Shultz ~ ~/ ~
4 Irvine Row, Carlisle, PA 17013
Side 1
1505607120 1505607120 J
1505607220
REV-1500 EX
Decedent's Social Security Number
oecedenYSName: FANUS, HARRIET H. 17 7 4 2 108 5
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 De osits & Miscellaneous Personal Pro e
p p rty (Schedule E) ................
5. 1 4 2 , 7 3 4 . 2 2
6. Jointly Owned Property (Schedule ~ ^ Separate Billing Requested ............. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ^ Separate Billing Requested ............. 7.
8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 1 4 2, 7 3 4. 2 2
9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 6 , 3 0 2 . 5 6
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 5 3 2 . 0 6
11. Total Deductions (total Lines 9 & 10) ...................................................................... 11. 6 , 8 3 4 . 6 2
12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 1 3 5 , 8 9 9 . 6 0
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ................................................. 13,
14. Net Vaiue Subject to Tax (Line 12 minus Line 13) ................................................. 14. 1 $ 5 , 8 9 9 . 6 0
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 .00 15.
16. Amount of Line 14 taxable
at lineal rate X .045 13 5, 8 9 9. 6 0 16. 6, 1 15.4 8
17. Amount of Line 14 taxable
at sibling rate X ,1P 17.
18. Amount of Line 14 taxable
at collateral rate X .15 18.
19. Tax Due ..................................................................................................................... 19. 6 , 1 15.4 8
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^
Side 2
1505607220 1505607220 J
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21 - 09 - 00494
Fanus, Harriet H.
STREET ADDRESS
150 Pine Tree Drive
CITY
Newville STATE
PA ZIP
17241
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19) (1) 6,115.48
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. Interest/Penal if a livable Total Credits (A + B + C)
tY ~ PP (2) 0.00
p. Interest
E. Penalty
Total InteresUPenalry (D + E) (3) 0.00
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4)
Check box on Page 2 Une 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 6,115.48
A, Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 6,115.48
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? ............................................................. 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 This 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 tra sfers 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 exemot 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 imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (1:t) percent [72 P.S. §9116 (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.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
COMMONwEILLTH OF PENNSYLVANIA PERSONAL PROPERTY
INRERRANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Fanus, Harri@t H. FILE NUMBER
21 - 09 - 00494
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with the right of
survivorship must be disclosed on schedule F.
ITEM DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 Members First Federal Credit Union Checking Account No. 23887 7,093.90
2 Members First Federal Credit Union Savings Account No. 23887 4,669.61
3 Orrstown Bank Checking Account No. 409677 1,393.24
4 John Hancock Annuity Account No. 215-5515 50,579.51
5 AXA Account No. 986-93161 78,878.96
6 Motorola Rewards #01008005A, Motorola Visa Charge #4613 7411 1191 4198 and Metco 116.00
Savings #1243050
7 3 cemetery plots at St. Johns Cemetery (limestone vein runs through plots) 3.00
8 Log Cabin Antiques (see attached letter) 0.00
~ TOTAL (Also enter on Line 5, Recapitulation) I 142 734.22
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COMMONWEALTH OF PENNSYLVANIA
INHERRANCE TAX RETURN
RESIDENT DECEDENT
SCFIEDULE H
FUNERAL D~ENSES &&~
ESTATE OF Fanus, Harriet H. FILE NUMBER
21 - 09 - 00494
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT
A. 1 Ewing Funeral Home 3,742.77
2 Royer's Flowers 71.01
3 American Legion -funeral meal 600.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State Zip
Year(s) Commission paid
2. Attorney's Fees to Knight & Associates, P.C.
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 to Register of Wills
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1 Cumberland Law Journal -advertise letters
1,500.00
105.00
75.00
TOTAL (Also enter on line 9, Recapitulation) 6 302.56
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Sd1led~ie H
//~~~~y,,,~~,,..F.~..in~~e~,ral~~E~er~es &
/"'Lal^~~711QYVC~
ESTATE OF Fanus, Harriet H. FILE NUMBER
21 - 09 - 00494
2 I The Sentinel
208.78
Page 2 of Schedule H
SCHEDULEI
DEBTS OF DECEDENT, MORTGAGE
COMMONWEALTH OF PENNSYLVANIA LIABILITIES & LIENS
INHERRANCE TAX RETURN !
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Fanus, Harriet H. 21 - 09 - 00494
Include unreimbursed medical expenses.
ITEM DESCRIPTION AMOUNT
NUMBER
1 Walnut Bottom Radiology 164.86
2 I Orth Institute of PA
3 ~ Quantum Imaging and Therapeutic Ass.
4 I Cardiovascular Institute
5 ~ Masland Associates (medical bill)
6 Pathology Association of Central PA
7 Hartzell Eye
8 Pinnacle Health
9.60
14.30
171.26
17.92
58.22
70.93
24.97
TOTAL (Also enter on Line 10, Recapitulation) ~ 532.06
REV-1513 IX+ (9.00) _ ~
SCHEDULE)
COM MNHER TANCEOTAx RETURN ANIA BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF Fanus, Harriet H. FILE NUMBER
21 - 09 - 00494
NUMBER
NAME AND ADDRESS OF PERSON(S) RELATIONSHIP TO
DECEDENT SHARE OF ESTATE
(Words) AMOUNT OF ESTATE
($$$)
RECEIVING PROPERTY Do Not Llst Trusts~(s)
I~ TAXABLE DISTRIBUTIONS [nclude outright spousal
distributions, and transfers
under Sec. 9116 (a) (1.2)]
1 Edward W. Renard son L.og Cabin Antiques,
150 Pine Tree Drive 1 cemetery plot
Newville, PA 17241
2 Jennifer J. McGugin daughter 1 cemetery plot, 1/2
701 North Pitt Street residue of estate
Carlisle, PA 17013
3 Ida Ann Saullo daughter 1/2 residue of estate
3431 Bedford Drive
Camp Hill, PA 17011
Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropriate, on Rev 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 0.00
LAST WILL AND TESTAMENT
OF
HARRIET H. FANUS
I, HARRiF.T A. FANUS, of 150 Pine Tree Drive, Cooke Township, Newville, Cumberland
County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make,
publish and declare this to be my Last Will and Testament, hereby revoking and making void all
previous Wills and Codicils heretofore made by me.
I order and direct my personal representative hereinafter named t:o pay all of my just debts,
funeral expenses and expenses involved or connected with the administration of my estate as soon
after my death as is reasonably possible. However, my personal representative need not accelerate
and pay those unmatured obligations which, in his, her or its opinion, it might be proper and more
advantageous to retain or renew and pay as they become due and payable. If I do not own a burial
plot or a grave marker at the time of my death, I authorize my personal representative, in his, her or
its sole discretion, to purchase a burial plot and to erect a suitable grave marker at my grave, and to
expend sums from my estate for this purpose.
2
I give, devise and bequeath the rest, residue and remainder of my estate; together with all
insurance proceeds thereon,of whatever nature and wheresoever situate be divided as follows:
a. I give, devise and bequeath all of my rights and interest in the antique business, LOG
CABIN ANTIQUES, to my son, EDWARD W. RENARD.
Page 1 of 7
LAST WILL AND TESTAMENT OF HARRIET H. FANUS
b. I give, devise and bequeath the remaining two plots I own at St. Johns Cemetery, of
4605 East Trindle Road, Mechanicsburg, Pennsylvania 1'7050, one plot each to my
children, EDWARD W. RENARD and JENNIFER J. MCGUGIN.
c. I give, devise and bequeath the remainder of my estate equally between my
daughters, IDA ANN SAULLO, of Camp Hill, Cumberland County, Pennsylvania,
and JENNIFER J. MCGUGIN, of Carlisle, Cumberland County, Pennsylvania,
providing that they survive me by sixty (60) days. It is further my desire that my
personal representative, after consultation with any heir or heirs of mine who survive
me, and in his, her or its own discretion, choose such ~u~ticles from my tangible
personal property (exclusive of cash, stock certificates, bonds, and all other tangible
evidences of intangible personal property) as he, she or it believes will be useful to
such heir or heirs or desirable for him or her or them to have, either from a
sentimental point of view or otherwise, and to deliver such articles to such heir or
heirs or among such heirs in equal or unequal shares as determined by the further
exercise of his, her or its discretion, provided no other heir objects to the distribution.
All tangible personal property not so distributed is to be sold, either publicly or
privately, by my personal representative, adding the proceeds of such sale or sales to
my residuary estate and to be disposed of in equal shares among my surviving heirs
after payment of my estate debts, taking into account the 1:angible personal property
otherwise provided to them.
It is my desire not to provide for my son, EDWARD W. RENARD, of Newville,
Cumberland County, Pennsylvania, in this my Last Will and Testament, except as provided above,
because I have provided for him sufficiently during my lifetime.
Page 2 of 7
LAST WILL AND TESTAMENT OF HARRIET H. FANUS
3
I grant my personal representative the following powers in addition to and not in limitation
of such powers as my personal representative shall hold by law:
(a) To retain all property received including the stock of any corporate fiduciary acting
hereunder, provided such property remains productive.
(b) To join in any corporation, partnership, recapitalization, merger, reorganization or
voting trust plan; to delegate authority with respect thereto; to deposit investments
under agreements and pay assessments; and generally to exercise all rights of
investors, including but not limited to, the voting of shares.
(c) To manage, operate, repair, improve, mortgage or lease on any terms any real estate
held or owned by my estate.
(d) To operate any business that I may own at my death.
(e) To invest any funds of my estate in any stocks, bonds, notes or other securities or
property, real or personal, without regard to the principle; of diversification or any
other statute or general rule of law in his, her or its absolute discretion, it being my
intention to give my personal representative the broadest investment powers possible,
providing such investments do not unnecessarily prevent the prompt settlement of my
estate.
(f) To sell or otherwise dispose of any property, real or personal, tangible or intangible,
at any time forming a part of my estate in any manner and on such terms and
conditions as my personal representative shall see fit in his, her, or its absolute
discretion.
(g) To borrow money for the payment of taxes or for any otYier proper purposes in the
administration of my estate, and to mortgage or pledge estate assets as security.
(h) To compromise claims without court approval including, but not limited to, any
controversies with the United States of America or the Commonwealth of
Page 3 of 7
LAST WILL AND TESTAMENT OF HARRIET H. FANUS
Pennsylvania concerning estate and inheritance taxes on any interests that may pass
under this my Last Will and Testament.
(i) To distribute in cash or in kind upon any division or distribution of my estate.
(j) To undertake any and all acts deemed necessary and proper by my personal
representative for the proper, advantageous and prorript management of the
settlement of my estate.
(k) In general, to exercise all powers in the management of my estate, which any
individual could exercise in the management of similar property owned in his own
right, upon such terms and conditions as to him, her or it may seem best and to
execute and deliver all instruments and to do all acts which she deems necessary or
proper to carry out the purposes of this, my Last Will and Testament.
4
No interest of any beneficiary of my estate, either in income or in principal, shall be subject
to anticipation or pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have
the power in any manner to charge or encumber his interest either in income or principal, nor shall
the interest of any beneficiary be liable or subject in any manner while in the possession of my
personal representative for the liability of such beneficiary.
5
I nominate, constitute and appoint my daughter, IDA ANN SAI7LL0, as Executor of this
my Last Will and Testament. In the event IDA ANN SAULLO is deceased, unable or unwilling to
serve or shall cease to serve for any reason whatsoever, then I nominate, constitute and appoint my
son, EDWARD W. RENARD, as personal representative of this my Last Will and Testament. I
direct that my personal representative shall not be required to give or post bond for the faithful
performance of his, her or its duties in this or any other jurisdiction.
Page 4 of 7
LAST WILL AND TESTAMENT OF HARRIET H. FANUS
6
I hereby declare it to be my express desire that my personal representative employ the law
firm of Knight & Associates, P.C., of Carlisle, Cumberland County, Pennsylvania, for legal advice
and assistance regarding this my Last Will and Testament, they having considerable knowledge of
my affairs, views and wishes respecting any matters that may arise at the probate of this instrument,
the administration of my estate, and the execution of the powers herein rnentioned. Any mention
of Knight & Associates, P.C. in this my Last Will and Testament, is my flee and voluntary act and
through no influence by any person.
IN WITNESS WHEREOF, I have hereunto set my hand to this my Last Will and Testament
this ~ day of 006
WITNESS:
~Il
~b~+t.~rL,c..~
anus
Page 5 of 7
LAST WILL AND TESTAMENT OF HARRIET H. FANUS
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA
SS.
COUNTY OF CUMBERLAND
I, Harriet H. Fanus, the 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 and Testament; that I signed it v~+illingly, and that I signed
it as my free and voluntary act for the purposes therein expressed.
~rw-en..--~s,. ,,6!
Harriet H. Fanus
Sworn or affirmed and acknowledged before me by Harriet H. Fanus, the Testatrix, this
day of /2006.
Notarial seal
°ony tu. Mousel, Notary Public
Sarfh fuGddetan Twp., Cumberlarxi County
My ~ E~ires Sept. 24, 2006
Member, Permsylvarua Association Qf Nok~ries
Page 6 of 7
LAST WILL AND TESTAMENT OF HARRIET H. FANUS
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
SS.
COUNTY OF CUMBERLAND
WE, ~ and ,, vt, I-fu kse ~~ ,the
witnesses whose names are attached to the foregoing document, being duly qualified according to
law, do depose and say that we were present and saw Harriet H. Fanus sign and execute the
instrument as her Last Will and Testament; that she signed willingly and that she executed it as her
free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing
and sight of the Testatrix signed the Last Will and Testament as witnesses and that to the best of our
knowledge the Testatrix was at the time 18 or more years of age, of sound mind and under no
constraint or undue influence.
~~m4~
.fJ ~ rY1 N O vlz~
Sworn or affirmed and subscribed before me by~ ~ ~~ and
C.`yS~-~-~ 'ry 1, ~-1 c~~ S ~C r'this 1 ~ day of , 2006.
cony M. fusel, Notary Pudic
Comr->ission WP~, Gmbedand County
E>q~ires Sept 24, 2006
~"~temt~l. °ennsyh~r~, Assrxietion Or . `'
+~kNarr•
F:\User Folder\Firm Docs\wIIsU325-lhhf:wi11.2.wpd
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