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Home My WebLink About02-17-10 (4)~ ., 1505607121 REV-1500 Ex (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number PO BOX 280601 2 1 0 9 0 7 1 6 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 8 7 2 8 4 2 6 7 0 7 1 7 2 0 0 9 1 2 0 7 1 9 2 9 Decedent's Last Name Suffix .Decedent's First Name MI J U D G E B E V E R L Y A (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI J U D G E W I L I L A M E Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW Q 1. Original Return ^ 4. Limited Estate Q 6. Decedent Died Testate (Attach Copy of Will) ^ 9. Litigation Proceeds Received ^ 2. Supplemental Return ^ ^ 4a. Future Interest Compromise (date of ^ death after 12-12-82) ^ 7. Decedent Maintained a Living Trust ~ (Attach Copy of Trust) ^ 10. Spousal Poverty Credit (date of death ^ between 12-31-91 and 1-1-95) 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number S U S A N H C 0 N F A I R 7 1 7 7 6 3 1 ~,8 3 Frrm Name (If Applicable) R E A L E R & A D L E R P C First line of address 2 3 3 1 M A R K E T Second line of address City or Post Office C A M P H I L L S T R E E T State ZIP Code P A 1 7 0 1 1 Correspondent's a-mail address: SCONFAIRaREAGERADLERPC • COM n `'~' REGISTER S USE ~~' _`_i t 'rte ~ ~ -~r~, ~ ,W . r ti; - - ' r,~ ~-- _ -~- i ~ ~ ~ ~ ~ ~ -~} • ~ ^-- ~~ ~ ~r .~ '~ 1 DATE FILED .~„~ Under penalties of rjury, 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 n mptete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SI E O PE SON RESPONSIBLE FOR FILING RETURN DBE SP HOUSE ROAD CAMP HILL PA 1701,1 SIGNATURE PREPA R OTHER THAN REPRESENTATIVE DAT ADDRESS ~" ~ ~ ~ ~~ 2331 MARKET STREET CAMP HILL PA 17011 PLEASE USE ORIGINAL FORM ONLY Side 1 1505607121 1505607121 .,~_~ ~.' ;-,- ~ .: ~:) ,--.-; .~, ~~ t~',l ~rZ REV,-1500 E~ f?s~g~ 3 , Decedent's Complete Address: File Number 21 09 0716 DECEDENTS NAME BEVERLY A. JUDGE STREET ADDRESS 421 SPRING HOUSE ROAD CITY STATE ZIP CAMP HILL PA 17011 Tax Payments and ,Credits: 1 • Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable D. Interest E. Penalty (1) Total Credits (A + B + C) (2) 0.0 0 Total Interest/Penalty (D + E ) 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. 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. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) 0.0 0 (4) 0.00 (5) 9 4.6 3 (5A) 94.63 (56) 9 4 .6 3 Make Check Payable to: REGISTER OF WILLS, AGENT . ~ ~ ac:r .....yy ...._ .a..s.'aw.NawxxE % .. 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 : ...................................................................... ^ 0 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? ....................................................... ^ ^ 0 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 "intrust for" or payable upon death bank account or security at his or her death? ......... ^ ^ Q Q 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................. 0 ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. F ~ ~ ,.~~~ 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. J 150560?221 REV-1500 EX Decedent's Social Security Number Decedents Name: BEVERLY A- JUDGE 1 8 7 2 8 4 2 6 7 RECAPITULATION ' 1. Real estate (Schedule A) ........................................ 1. • 2. Stocks and Bonds (Schedule B) .................................. 2. 0 • 0 0 3. Closely Held Corporation, Partnership or Sote-Proprietorship (Schedule C) ..... 3. • 4. Mortgages 8 Notes Receivable (Schedule D) ........................ 4. • 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5. 8 9 7 2 . 2 9 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. • 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ....... 7. 6 5 4 2 8. 1 1 8. Total Gross Assets (total Lines 1-7) ........................... 8. ? 4 4 0 0 . 4 0 9. Funeral Expenses & Administrative Costs (Schedule H) ................ 9. 6 8 2 2. 0 0 10. Debts of Decedent, Mort a e Liabilities, & Liens Schedule I 9 9 ( ) ..... ....... 10, 4 ? . 5 2 11. Total Deductions (total Lines 9 8 10) .................... ....... 11. 6 8 6 9. 5 2 12. Net Value of Estate (Line 8 minus Line 11) .................. ....... 12. 6 ? 5 3 0 . 8 8 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. 6 ? 5 3 0 • 8 8 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 .0 6 5 4 2 8. 1 1 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate x .045 2 1 0 2. 7 8 16. 9 4. 6 3 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18 0. 0 0 19. Tax Due ......................................... ....... 19. 9 4 . 6 3 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^ Side 2 1505607221 150560?221 REV-1508 EX ± (6-98) , SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, ~ MASC. IN R SI DENT DECEDENT N PERSONAL PROPERTY ESTATE OF FILE NUMBER BEVERLY A• JUDGE 21 09 0716 Include the proceeds of litigation and the date the prooseds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER VALUE AT DATE DESCRIPTION OF DEATH 1• AMERICANFUNDS - CASH MANAGEMENT ACCOUNT 6,322.29 2• 11998 TOYOTA CAMRY I 2,650.00 TOTAL (Also enter on line 5, Recapitulation) I ~ 8 , 9 7 2 2 9 (If more space ~ needed, insert additional sheets of the same size) REV-1510 EX + f6-98) . . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER BEVERLY A• JUDGE 21 09 0716 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH °~ OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE of TRANSFER ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST pFAPPLICAeLE) VALUE 1. UNION CENTRAL - GROUP RETIREMENT ANNUITY 9,500.00 100• 9,500.00 BENEFICIARY - WILLIAM E• JUDGE 2• IMORGAN STANLEY SMITH BARNEY - IRA BENEFICIARY - WILLIAM E• JUDGE 55,928.11100- TOTAL (Also enter on line 7 Recapitulation) ~ $ (If more space is needed, insert additional sheets of the same size) 55,928.11 5,428• REV-1511 EX +.(10-Ofi,) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER BEVERLY A. JUDGE 21 09 0716 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Myers Harner Funeral Home 3,763.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Street Address Cry State Zip Year(s) Commission Paid: 2, AttomeyFees REALER & ADLER, PC 2,800.00 3. Family Exemption: (If deoedent°s address is not the same as Gaimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4• Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS 105.00 5 AcoountanCs Fees 6. Tax Retum Preparers Fees 7. LEGAL ADVERTISEMENT - CUMBERLAND LAW JOURNAL 75.00 8• LEGAL ADVERTISEMENT - CENTRAL PENN BUSINESS JOURNAL 79.00 TOTAL (Also enter on line 9, Recapitulation) I ~ 6,822.00 (If more space ~ needed, insert add~bonal sheets of the same size) REV-1512 EX ~ (12-03~ , COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER BEVERLY A• JUDGE 21 09 0716 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM I VALUE AT DATE NUMBER DESCRIPTION OF DEATH 7. Credit Card - Macy's TOTAL (Also enter on line 10, Recapitulation) (If more space is needed, insert additional sheets of the same size) 47.52 S 47.52 REV-1513 EX •+ (9-00) , COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF BEVERLY A• JUDGE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [inGude outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)J 1. WILLIAM E• JUDGE (DIED 8/6/09) 421 SPRING HOUSE ROAD CAMP HILL, PA 17011 2• MELISSA J• BUCUK - DAUGHTER (PER TERMS OF WILL SPOUSE WILLIAM JUDGE, FAILURE TO SURVIVE BY 30 DAYS) 16521 ENNIS TRAIL AUSTIN, TX 78717 3• BRIAN J• JUDGE -SON (PER TERMS OF WILL, SPOUSE WILLIAM JUDGE, FAILURE TO SURVIVE BY 30 DAYS) 421 SPRING HOUSE ROAD CAMP HILL, PA 17011 II. 1 FILE NUMBER 21 09 071 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Spousal (Lineal (Lineal (Lineal Lineal AMOUNT OR SHARE OF ESTATE 65,428.11 1,051.39 1,051.39 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET 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 I ~ (it more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT OF BEVERLY A. JUDGE I, Beverly A. Judge, of Hampden Township, County of Cumberland and State of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and mal; irg void al 1 former l•J.i 1 ? s by me at an~ti~ t ime heretofore made. 1. I direct the payment of all my just debts and funeral expenses as soon after my decease as the same can conveniently be done. 2. I give, devise and bequeath my entire estate, real, personal and mixed to my husband, William E. Judge, absolutely and in fee simple. 3. In the event my husband should predecease me or die within thirty (30) days of my death, then I give, devise and bequeath my entire estate to my children, Melissa Judge Bucuk and Brian J. Judge, in equal shares. 4. I nominate, constitute and appoint my husband, William E. Judge, to be executor of this, my Last Will and Testament. 5. In the event my husband predeceases me or for any reason is unwilling or unable to act as executor, I nominate, constitute and appoint my children, Melissa Judge Bucuk and Hrian J. Judge, to be co-executors, and if, for any reason, either is unable to act as such the other shall be the sole executor. In witness whereof, I have hereunto set my hand and seal this v /~ day of July, 1991. ~~ • "~ e a 1 ) Bev ly A. dge Signed, sealed, published and declared by the above- named Beverly A. Judge, as ~:nd for her Last Will and Testament, in the presence of us, who, at her request and in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses. %..' `,,...~~ ~ . % a ~ ~' ,~-~ r' ~ ,, f.. /f r~ t • ~. ~' COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND I, BEVERLY A signed to the attached or fled according to law, do the instrument as my Last and that I signed it as m poses therein expressed. Sworn and subscribed to before me this f ~~'~ day of July , 1991. ) SS. . JUDGE the testatrix whose name is foregoing instrument, having been duly quali- hereby acknowledge that I signed and executed Will and Testament; that I signed it willingly, free and voluntary act and deed, for the pur- ~ ` ' `jam SEAL ( ) Beverl A. Judge ~ ~~ ~~~ ~~ ~~, P~sr~rev~a ~,~~ ~; #~e COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) t We, t e ndersi ned, a~~-~-~"~ ``~`'`"~'`~`'` ~=-~-~~~1~-~~'' g and ~~~.~~ ~~'L,.2.-71~2.~-~n~--.~ the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the testat rix BEVERLY A. JUDGE signed and execute the in- strument as ~/her Last Will and Testament; that the said testat rix , BEVERLY A. DODGE , signed the same willingly, and that the said BED'ERLY A. JUDGE executed it as ~/her free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the testat rix ~ signed the Will as .witnesses; and that, to the best of our knowledge, the testat rix was, at the time, eighteen (18) or more years of age, of sound mind, and under no con- straint, duress or undue influence. Sworn and subscribed to ,~,.~~,~` r- before me this r ~~`` day of July 19 91. f~~• 1G~L..' N,-,r„~~ ~' .~~•,~,~ ~~ eg \" ~ 5 ' v-,o ~U ~ ,~d ,..~.,s--, ~ N~~~~