HomeMy WebLinkAbout02-24-10 15056051058
REV-1500 EX (06-05)
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes Coun Code Year File Number
ty
Po Box 2aosol INHERITANCE TAX RETURN
Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 09 01182
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
173-14-4482 ' 10/30/2009 ' 12/28/1920
Decedent's Last Name _ _ .. _ .__
Suffix Decedent's First Name MI
Awkerman ', Charles C
(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
:ms's 1. Original Return s °'~ 2. Supplemental Retum ;,~'".'2 3. Remainder Return (date of death
prior to 12-13-82)
t'::`v~ 4. Limited Estate 4a. Future Interest Compromise (date of ~M.'~ 5. Federal Estate Tax Return Required
death after 12-12-82)
>"~: 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust _Q_ _ 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
W::3 9. Litigation Proceeds Received :? 10. Spousal Poverty Credit (date of death t~ 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
David A. Baric, Esquire (717) 249-6873 ~
_... `~
Firm Name (If Applicable) ---- - °
_ REGISTER OF . USE ONL~ ~" '
r
Baric Scherer ~~r f~7 ,''
First line of address - - __ _ _ __ ~~,r- m N ;- , i
19 West South Street
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... _ ~--~
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_.
Second line of address Q ~ ''
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__ _ _ _ _
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._ .
City or Post Office _
__ DATE FILED ~
State_ ..ZIP Code __ _
__ _ _ __
Carlisle PA 17013
Correspondent's a-mail address: dbaric@baricscherer.com
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 representative is based on all information of which preparer has any knowledge.
SIGNI>rFj1~J F PERSON fjE~SPON I$ BLE FOR~I~~ RETURN DATE ~ ~, I
79 Coil~htard DriveiCarlisle. P~i`I7013
DATE
19 West South Street, Carlisle, PA 17013
PLEASE U8E ORIGINAL FORNF ONLY
Side 1
15056051058 15056051058
QYV1
15056052059
REV-1500 EX
Decedent's Social Security Number
Charles C Awkerman '
173-14-4482
Decedent's Name: ...~ ,
._~_ .~__..._...__~...._ v
RECAPITULATION _ __
1. Real estate (Schedule A) ............................................. 1.
2. Stocks and Bonds (Schedule B) ....................................... 2. ' 125,329.82
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3.
4. Mortgages 8 Notes Receivable (Schedule D) ............................. 4.
5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ........ 5. 62,099.42
6. Jointly Owned Property (Schedule F) ~.~:::3 Separate Billing Requested ....... 6. 103,286.87
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ~"°~~ Separate Billing Requested........ 7.
8. Total Gross Assets (total Lines 1-7) .................................... 8. 290,716.11
9. Funeral Expenses 8 Administrative Costs (Schedule H) ..................... 9. ', 15,471.96
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................ 10.
11. Total Deductions (total Lines 9 & 10) ................................... 11.
17. Amount of Line 14 taxable v~._. ~ ~,F,-,_,~
at sibling rate X .12 ' ' 17.
18. Amount of Line 14 taxable ',
at collateral rate X .15 18.
16. Amount of Line 14 taxable
at lineal rate x .0 45 12,385.98 ' 1g. 12,385.98
transfers under Sec. 9116
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.
µTAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES _ .... ~ w
15. Amount of Line 14 taxable
at the spousal tax rate, or
19. TAX DUE .......................... ............................... 19.
275,244.15
275,244.15
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
15056052059
Side 2
~~
15056052059
Rf:V-1500 EX Page 3
Decedent's Complete Address:
File Number,
21 ' 09 01182
DECEDENTS NAME SOCIAL SECURITY NUMBER
DECEDENTS ~~~
Charles C Awkerman 173-14-4482
STREET ADDRESS
34 Abbey Court
CITY
Carlisle STATE
PA ZIP
17013
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19) (1) 12,385.98
2. CreditslPayments
A. Spousal Poverty Credit
B. Prior Payments 12,385.00
C. Discount 619.25
Total Credits (A + B + C) (2) 13,004.25
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (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) 618.27
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56)
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 :.......................................................................................... ^ ^X
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 fora 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? ........................................................................................................................ ^ ^7t
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 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-1503 EX+ (6-98)
SCNEDI~ILE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Charles C. Awkerman 21-09-1182
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-1908 EX+ (8-98)
SCI~iEp1~LE Ep
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Charles C. Awkerman 21-09-1182
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.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Ameriprise Savings Certificate # 008048091691 001 5,948.35
2. Ameriprise Savings Certificate # 008048115631 001 2,140.03
3. Long Terrn Care Insurance 1,680.00
4. Refund from Sarah Todd Nursing Home 155.18
5. Refund from Delta Dental 28.09
6. Ameriprise Certificate # 930071600124004 33,164.54
7. .Ameriprise Certificate # 930074636604004 18,983.23
TOTAL (Also enter on line 5, Recapitulation) s 62,099.42
(If more space is needed, insert additional sheets of the same size)
REV-1509 fX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
Charles C. Awkerman 21-09-1182
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Paula G. Snyder 79 Courtyard Drive daughter
Carlisle, PA 17013
B.
C
JOINTLY-OWNED PROPERTY:
ITEM
NUMBER LETTER
FOR JOINT
TENANT DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR
IDENTIFYING NUMBER. ATTACH DEED FOR JDINTLY•HELD REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET % OF
DECD'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENT'S INTEREST
~' A' 10101/02 PNC Checking Acxount # 51-4018-0042 154,521.73 50 77,260.86
2• A 10101/02 NFCU Share Savings Account # 0261168-09 31,591.50 50 15,795.75
3. A 10/01102 NFCUCheckingAccount#0261168-702 20,460.52 50 10,230.26
TOTAL (Also enter on line 6, Recapitulation) I S 103,286.87
(If more space is needed, insert additional sheets of the same size)
REV-1SI1 EX+(12-99)
SCNEpt~LE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES 8c
INHERITANCE TAX RETURN ADMINISTRATNE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Charles C. Awkerman 21-09-1182
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:.
~ ~ Hollinger Funeral Home 1,057.92
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s) None
Social Security Number(s)/EIN Number of Personal Representative(s) _
Street Address
City .State Zip
Year(s) Commission Paid:
2. Attorney Fees 13,100.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant None...
Street Address
City State .Zip
Relationship of Claimant to Decedent
4. Probate Fees 377.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
~. Cassells Grill 139.23
8. Elks BPOE 355.33
s. Cumberland County Honor Guard ~ 50.00
~ a Sarah Todd Nursing Home 100.00
~~. Millennium Pharmacy 35.68
t2. Register of Wills (fee to file guardian report) 15.00
TOTAL (Also enter on line 9, Recapitulation) E 15 , 471.96
(If more space is needed, insert additional sheets of the same size)
Estate of Charles C. Awkerman
File No. 21-09-1182
Schedule H Continued
13. The Sentinel (legal advertising) $166.30
14. Cumberland Law Journal (legal advertising) $75.00
LAST WILL AND TESTAMENT
OF
CHARLES C. AWKERMAN
I, CHARLES C. AWKERMAN, a resident of the Commonwealth of Pennsylvania, make,
publish and declaze this to be my Last Will and Testament, revoking all wills and codicils at any time heretofore
made by me. I am retired from the military service of the United States.
FIRST: I direct that the expenses of my last illness and funeral, the expenses of the
administration of my estate, and all estate, inheritance and similaz taxes payable with respect to property included in
my estate, whether or not passing under this will, and any interest or penalties thereon, shall be paid out of my
residuary estate, without apportiomnent and with no right of reimbursement from any recipient of any such property.
SECOND: It is my desire that, upon my death, I be buried with full military honors.
TIHRD: I give all the rest, residue and remainder of my property and estate, both real and
personal, of whatever kind and wherever located, that I own or to which I shall be in any manner entitled at the time
of my death (collectively referred to as my "residuary estate"), as follows:
(a) To those of my children (PAMELA BETH AWICERMAN, PAULA GAIL SNYDER, LINDA
GWEN CAVANAGH and EMILY JEAN AWKERMAN) who survive me and to the issue who
survive me of those of my children who shall not survive me, er s ' es.
(b) If no issue of mine survives me, I give my residuary estate to those who would take from me
as if I were then to die without a will, unmarried and the absolute owner of my residuary estate,
and a resident of the Commonwealth of Pennsylvania.
FOURTH: If any property of my estate vests in absolute ownership in a minor or incompetent,
my Executor, at any time and without court authorization, may: distribute the whole or any part of such properly to
the beneficiary; or use the whole or any part for the health, education, maintenance and support of the beneficiary; or
distribute the whole or any part to a guazdian, committee or other legal representative of the beneficiary, or to a
custodian for the beneficiary under any gifts to minors or transfers to minors act, or to the person or persons with
whom the beneficiary resides. Evidence of any such distribution or the receipt therefor executed by the person to
whom the distribution is made shall be a full discharge of my Executor from any liability with respect thereto, even
though my Executor may be such person. If such beneficiary is a minor, my Executor may defer the distribution of
the whole or any part of such property until the beneficiary attains the age of eighteen (18) yeazs, and may hold the
same as a separate fund for the beneficiary with all of the powers described in Article SIXTH hereof. If the benefi-
ciary dies before attaining said age, any balance shall be paid and distributed to the estate of the beneficiary.
FIFTH: I appoint my daughter PAULA GAIL SNYDER to be my Executor. If my daughter
PAULA GAIL SNYDER shall fail to qualify for any reason as my Executor, or having qualified shall die, resign or
cease to act for any reason as my Executor, I appoint my daughter LINDA GWEN CAVANAGH as my Executor. I
direct that no Executor shall be required to file or fiunish any bond, surety or other security in any jurisdiction.
SIXTH: I grant to my Executor all powers conferred on executors under the Pennsylvania
Probate, Estates and Fiduciaries Code, as amended, or any successor thereto, and all powers conferred upon
executors wherever my Executor may act. I also grant to my Executor power to retain, sell at public or private sale,
exchange, grant options on, invest and reinvest, and otherwise deal with any kind of property, real or personal, for
cash or on credit; to borrow money and encumber or pledge any property to secure loans; to divide and distribute
property in cash or in kind; to exercise all powers of an absolute owner of property; to compromise and release
claims with or without consideration; and to employ attorneys, accountants and other persons for services or advice.
~~~~~ ~~
The term "Executor" wherever used herein shall mean the executors, executor, executrix or administrator in office
from time to time.
SEVENTH: I direct that for purposes of this will a beneficiary shall be deemed to predecease me
unless such beneficiary survives me by more than thirty days.
EIGHTH: I have served in the Armed Forces of the United States. I therefore request that my
Executor make appropriate inquiries to ascertain whether there aze any benefits to which I, my dependents or my
heirs may be entitled by virtue of any military affiliation. I specifically request that my Executor consult with a
retired affairs officer at the neazest military installation, the Department of Veterans Affairs, and the Social Security
Administration.
NINTH: I may leave a letter of intent with the executed copy of this will for the purpose of
giving guidance to my Executor concerning the distribution or sale of certain items of my property. I request, but do
not require that my Executor honor my wishes therein expressed.
This document was prepazed under the authority of 10 U.S.C. § 1044 and implementing military
regulations and instructions, by Captain Robert E. Samuelsen II, U.S. Army, who is licensed to practice law in the
State of Minnesota.
IN WITNESS WHEREOF, I, CHARLES~C. A ,sign my name and publish and
declare this instrument as my last will and testament this ~ day of 2003. I also have affixed my
signature on the bottom of each of the preceding pages hereof.
CHARLES C. AWKERMAN
The foregoing instrument was signed, published and declared by CHARLES C. AWKERMAN,
the above-named Testator, to be his last will and testament in our presence, all being present at the same time, and
we, at his request and in his presence and in the presence of each other, have subscribed our names as witnesses on
the date above written.
[.'~T ~~ °
having an address at
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having an address~~at
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ACKNOWLEDGMENT AND AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA, COUNTY OF CUMBERLAND, ss.
We, CHARLES C. AWKERMAN and C~ ~~ ~ ~~~ r;r N
_ ~ G~SI L _ I~~Oh1 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _, the Testator and the witnesses respectively, whose
names aze signed to the attached or foregoing instrument, being first duly sworn, do hereby declaze to the
undersigned authority that the Testator, CHARLES C. AWKERMAN, signed and executed said instrument as his
last will and testament in the presence and hearing of the witnesses, and that he had signed willingly, and that he
executed it as his free and voluntary act and deed for the purposes therein expressed, and that each of the witnesses
at the request of the Testator, in the presence and hearing of the Testator and each other, signed the will as witness,
and that to the best of his or her knowledge the Testator was at the time at least eighteen years of age, of sound mind
and under no constraint, duress, fraud or undue influence.
CHARLES C. AWKERMAN
Testator
h ,/~~~ ~
W' ass
~Jd~z~--
Witness
Subscribed, sworn to and acknowledged before me by the said CHAFES C. A RMAN,
Testator, and subscribed and sworn to before me by the above-named witnesses, this ~ day of ,
2003. F
Notary Public
My commission expires on
Notarial Seal
Betty S. Kistler, Notary Public
Carlisle Boro, Cumberland County
My Commission Expires May lei, 20p5
Member, P~sld~aniaASSOciatlortofNatar~s