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HomeMy WebLinkAbout03-16-10 (3)~ 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 60X.280601 21 0 9 0 0 6 3 5 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 176348939 06162009 Decedent's Last Name RICHARD (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name RICHARD Spouse's Social Security Number Date of Birth 07271944 Suffix Decedent's First Name MI CONNIE J Suffix Spouse's First Name MI CARL R THIS RETURN MUST BE FILED IN DUPLICATE 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 ^ 4a. Future Interest Compromise ^ 5. Federal Estate Tax Return Required (date of death after 12-12-82) ~ 6 Decedent Died Testate ^ ® ~ Decedent Maintained a Living Trust (Attach Copy of Trust) --- 8. Total Number of Safe Deposit Boxes - (Attach Copy of Will) ^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ^ 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 TO: ame Daytime Telephone Number RICHARD E. CONNELL ESQ. 7172328731 Firm Name (If Applicable) REGISTER OF WILLS USE ONLY BALL, MURREN & CONNELL f"V First line of address c'7 t~Y O ~ ^ ._~_-~ 2303 MARKET STREET ~` r ~_~~ ~ `~,~, ~~ Second line of address ~ ~" n -- - . ; 1-~ =-=; City or Post Office State ZIP Code ;~ ~-_ _ - ' i .. rc~t CAMP HILL P A 17 011 ~ ~ ~ L'~~~ ,^"-J - r- ~. _~ N r~, Correspondent's a-mail address: C o n n e l l@ b m c -law . n e t 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. SIGNATU ERSON RESP IBLE FOR FILING RETURN DATE ~ Carl R. Richard ~`- ~-- ADDRESS 2 Connie Drive, Mechanicsburg, PA 17050 SIGNA E OF PR OTHE TH RE RE ATIVE DATE Richard E. Connell Esq. ~- .- QQ ADDRESS 2303 Market Street, Camp Hill, PA 17011 Side 1 1505607120 1505607120 J 1505607220 REV-1500 EX Decedents Name: RICHARD , C O N N I E J H U M E R RECAPITULATION 1. Real Estate (Schedule A) ................................................................................ 2. Stocks and Bonds (Schedule B) ..................................................................... 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) 4. Mortgages 8 Notes Receivable (Schedule D) ................................................ 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E)...... 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested... 7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested... 8. Total Gross Assets (total Lines 1-7) ............................................................. Decedent's Social Security Number 176348939 1 275,000.00 ...... 2. ...... 3. ...... 4. ...... 5. .,,,.. 6, 21 , 6 5 0. 9 7 ...... 7. 90 , 280.27 ...... $. 386, 931 .24 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 2 0, 9 2 2 1 0 10. Debts of Decedent, Mortgage Liabilities, 8~ Liens (Schedule I) ................................ 10. 2 , 6 4 8 0 0 11. Total Deductions (total Lines 9& 10) ...................................................................... 11. 2 3, 5 7 0 1 0 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 3 6 3 , 3 61.14 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. 3 6 3 , 3 61.14 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 .o0 3 41 , 710.17 15. 16. Amount of Line 14 taxable at lineal rate X .045 16. 17. Amount of Line 14 taxable at sibling rate X .12 2 1, 6 5 0 9 7 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. Tax Due ................................................................................................................. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505607220 1505607220 0.00 2,598.12 2,598.12 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 09 - 00635 Richard, Connie J Humer STREET ADDRESS 2 Connie Drive CITY Mechanicsburg STATE PA ZIP 17050 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable p. Interest E. Penalty Total Credits (A + 6 + C) Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box 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. (1) (2) (3) (4) (5) (5A) (56) 2,598.12 0.00 0.00 2,598.12 2,598.12 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? ....................................................................................................................... ^ ^ x 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? ...................................................................................................................... a ~-_~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ----_.~_~Ar~~~.,~, q~~..,~~_._.~_~.m.-. or 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)j. 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)j. 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. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Richard, Connie J Humer SCHEDULE A REAL ESTATE FILE NUMBER 21 - 09 - 00635 All real property owned sole)y or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a wilting seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 2 Connie Drive Silver Spring Township, Cumberland County Tax Parcel # 38-13-0985-095 275,000.00 TOTAL (Also enter on Line 1, Recapitulation) ~ 275,000.00 ' SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Richard Connie J Humer FILE NUMBER , 21 - 09 - 00635 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 Lois E. Heckard 1 Connie Drive Sister q Mechanicsburg, PA 17050 Willard C. Humer, Jr. 5 Humer Drive __ Brother g Mechanicsburg, PA 17050 Barry C. Humer 3 Connie Drive Brother C Mechanicsburg, PA 17050 JOINTLY OWNED PROPERTY: LETTER ' DATE ~ C~F~SCRlPTlO~ C~F PRO~ERTY ITEM FOR JOINT I MADE Include name o Inanclal ins I u Ion an bank account number NUMBER or similar identifying number. Attach deed for jointly-held real I % OF DATE OF DEATH '~ DECD'S ~ VALUE OF ASSET ! i DATE OF DEATH vALUE of ' D TENANT ! JOINT estate. INTEREST i ECEDENT S INTEREST 1 ~ B, C, D ' 11/30/2000 ; Parcel of land, Stewardson Township, Potter _ 82,500.00 '' 25% ~ 20,625.00 '', '~ County, Pennsylvania, Parcel No. 230-010-004-2 2 C 02/12/2001 ;Metro Bank Acct. #513262139 2,051.94 50% 1,025.97 3 ~ It appears that the deductions available to the ~ 0 00 ', '~ Estate cannot be charged against assets ~ ', . ', , reported on this schedule. Effectively, then the deductions are useless to the estate as all other property passes to the surviving spouse at the 0% tax rate. If the deductions on line 11 of the ', Recap can be applied against the assets on this ;schedule, the Executor requests that to occur and that the tax then due would be reduced to ;zero. ', '~ ~~ ', ', TOTAL (Also enter on line '~ 6, Recapitulation) 21,650.97 COMMONWEALTH OF PENNSYLVANIA SCHEDULE G INHERfTANCE TAX RETURN INTER-VIVOS TRANSFERS & RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY ESTATE OF Richard, Connie J Humer FILE NUMBER 21 - 09 - 00635 This schedule must be completed and filed if the answer to any of questions 1 through 4 on Wage 2 is ves. ITEM NUMBER DESCRIPTION OF PROPERTY ~ Include the name of the transferee, their relationship to decedent ~ DATE OF DEATH and the date of transfer. Attach a copy of the deed for real estate. i VALUE OF ASSET __ ___ ~ °k OF DECD'S INTEREST ~ EXCLUSION TAXABLE VALUE pF APPLICABLE) 1 _ Wachovia Securities ~ 90,280.27 100% ~ 90,280.27 - IRA Account No. 5337-9667 i i i i I - ! ~, i I TOTAL (Also enter on line 7, Recapitulation) ~ 90,280.27 SCHEDULE H COMMONWEALTH OF PENNSYLVANIA ~~ INHERITANCE TAX RETURN A~1AA1\NC'7'fl/~'TA /C RESIDENT DECEDENT /~L~I~R~Vi~7 ~ f~F\ ~ ~YG ESTATE OF Richard, Connie J Humer FILE NUMBER 21 - 09 - 00635 Debts of decedent must be reported on Schedule I. I I tM NUMBER FUNERAL EXPENSES: DESCRIPTION A. 1 2 3 4 B. 1 AMOUNT Malpezzi Funeral Home Gate of Heaven Cemetery -Grave Marker Gate of Heaven Cemetery -Grave Opening Women's Fellowship -Funeral Luncheon ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address 2 3 City State Zip Year(s) Commission paid Attorney's Fees Ball, Murren & Connell Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Carl R. Richard 4. 5 6 7 1 Street Address 2 Connie Drive city Mechanicsburg state PA zip 17050 Relationship of Claimant to Decedent SpOUSe Probate Fees Register of Wills, Cumberland County Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Cumerland Law Journal 10,411.02 3,750.00 900.00 300.00 1,500.00 3,500.00 302.00 75.00 TOTAL (Also enter on line 9, Recapitulation) 20,922.10 ,. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Richard, Connie J Humer The Sentinel Schedule H Funeral E~~ & Adminish~afiv~e Costs continued Ball, Murren & Connell (for costs advanced) FILE NUMBER 21 - 09 - 00635 Page 2 of Schedule H 166.30 17.78 SCHEDULEI ' ~ DEBTS OF DECEDENT, MORTGAGE COMNHERIETAANCEOTAXRETURLNANIA LIABILITIES, & LIENS RESIDENT DECEDENT FILE NUMBER ESTATE OF Richard, Connie J Humer 21 - 09 - 00635 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 BELCO Credit Union 2,578.00 2 ~ Silver Spring Ambulance 70.00 TOTAL (Also enter on Line 10, Recapitulation) I 2,648.00 REV-1513 EX+ (8-00) ~ ,~ SCHEDULE J COMMONWEALTH OF PENNSYLVANIA INHERIT BENEFICIARIES ANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Richard, Connie J Humer FILE NUMBER _ 21 - 09 - 00635 _ NUMBER ', NAME AND ADDRESS OF PERSON(S) _____ RELATIONSHIP TO ~ E OF ESTATE DECEDENT ~ (Words) AMOUNT OF ESTATE ($$$) i RECEIVING PROPERTY Do Not List Trustee(s) I~ ,'TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)j 1 ~ Carl R. Richard Husband 2 Connie Drive j Mechanicsburg, PA 17050 j Enter dollar amounts for distributions shown above on lines 1 i 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 CONNIEJ. HUMER RI C ~~ ~ .'1 n ..:~~ ~ rn .~'.% v T. `- I, CONNIE J. HUMER RICHARD, of the Township of Silber ~- ~w~ ~' © ~_ ~-.} ~,,,,,, f~T~l -? ~~~ `:~? _~~; ~ • - ,~ , ~~ .. ~ -, ~ `, Spring, County of Cumberland, and State of Pennsylvania, being in good bodily health and of sound and disposing mind and memory, and not acting under duress, menace fraud, or undue influence of any person whomsoever, merely calling to~mind the frailty of human life, and being desirous of disposing of my worldly goods while I have the strength and capacity so to do, I do make, publish and declare this my LAST WILL AND TESTAMENT. I hereby revoke, cancel and annul all my former Wills and Testaments, including codicils thereto, by me at any time made, and declare this alone to be my LAST WILL AND TESTAMENT. AS TO SUCH ESTATE AS IT HAS PLEASED GOD TO ENTRIIST ME WITH IN THIS LIFETIME, I DISPOSE OF THE SAME AS FOLLOWS, VIZ: ITEM 1. I direct that my Executors hereinafter named pay and discharge all of my just debts, funeral and testamentary expenses. ITEM 2. All the rest, residue and remainder of my entire estate, wheresoever situate, and whatsoever i~t may consist of, I give, devise, and bequeath, absolutely, and in fee, to my dearly beloved Husband, CARL R. RICHARD. In the event my dearly beloved Husband dies with me in a simultaneous disaster,~or fails to survive my death by thirty (30) days, then I give, devise, and bequeath by entire estate, wheresoever situate, and whatsoever it may consist of, to my dearly beloved Son, RR A 1~F(~R T) M _ HiTMF'.R _ C NNIE HUMER RICHARD 1 ITEM 3. I nominate and appoint CARL R. RICHARD as Executor of this my Last Will. Should the Executor named fail to qualify or cease to act as Executor, then I appoint BRADFORD M. HIIMER as Executor in his stead. ITEM 4. I direct that my personal representatives, as well as their successors, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. ITEM 5. I direct that all estate, succession, legacy, inheritance or other transfer taxes; however designated that shall become payable by reason of my death in respect of all property comprising my gross estate for tax purposes, whether or not such property passes under this Last Will, shall be paid by my Executor out of my residuary estate. ITEM 6. I grant to my personal representatives herein named, in addition to, but not in limitation of those powers vested by law, to be exercised without prior application to or approval of any court, the power and authority to retain indefinitely any property, to invest and reinvest any assets or the proceeds derived from the sale of assets, although said investments may not be of the character prescribed by law, to sell, convey, assign, transfer and encumber any property, to pay, settle or compromise all claims, to make distribution or divisions in cash or in kind, and in general to exercise all powers in the management of any property hereunder which any individual could exercise in the management of similar property owned in his own right, and to execute and deliver any and all instruments and to do all acts which may be deemed necessary and proper. ~ r ONNIE RICHARD -------------------------------END------------------------- 2 + ~~ i COMMONWEALTH OF PENNSYLVANIA ) ss COUNTY OF.CUMBERLAND ) I, CONNIE J. HUMER RICHARD.,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 purpose therein expressed. Sworn or affirmed to and acknowledged t~eforc me, by C'ONNTF. J HUMER RICHARD the TES'T'ATRIX, this 5th clay of h 1992 , NOTARIAL SEAL AT - OR~J Y ,lArtl~c,; ~~t ~'G~'~ r.r.~., ''" ~ ..ry F1uGiic ~-r~ucrian~l i~;,,; ;,~., .' . MY Ce:r-,;i;:~ _;:'~ ~~Y,,;~ ~, raL~~ 73 ~:~~5 N RY PUBL I C -.,_ •~ Mechanicsburg, PA My Commission Expires: The preceding instrument consisting of ,this and two (2) other typewritten pages, identified by. the signature of the TESTATRIX, was on the date thereof signed,. published and declared by ~ON1~IE J. HUMER RICHARD the TESTATRIX therein named as and for per LAST WILL AND TESTAMENT. GLADY B. SP AMELLI IS FORTI A F F I D A V I T COMMONWEALTH OF PENNSYLVANIA ) ss COUNTY OF CUMBERLAND ) We GI.ADYS B. SPRAMELLI and CHRIS FORTI ___ t..li~~ witnesses whose names are signed to tt~e attached or Eorc'going instrument,' being duly qualified according to law, do de}~ose and say that we were present and saw TESTATRIX sign and c~xecutn t.l~c~ instrument as l~cr LAST WILL.; that she signed willingly arrcl that s~li~~ executed it as her free and' voluntary act L-or the purpose ti~er:e.i.ri expressed; that each of us in the hearing and sight of the TESTATRIX signed the WILL as witnesses; and that to the best of ou.r knowledge the TESTATRIX was at the time 18 or more years of arse, caT sound mind and under no constraint or undue influence. • Sworn oar affirmed to and subscribed to before me kry GI.ADYS B . SPRAMEI.L I and Residing at 3~5~~ ~~S„''::~S ortn' ~ Hill Road Mecha'~'•ics.burg, PA 17055 • y: Residing at 352 S: Sporting Hi11 Road Mechanicsburg, PA 17055 CHRIS FORTI witnesses, this 5th day of March. 1992. ~?~~'. NOTARIAL SEAL ~~!"~' `~ AT70RNE~ JAi~~~S ti4. BACH. Notacy Pub~a.. Cumberland County- ~' ~p ~os~ Ex~it~ss ~9:y 13. 1995 ARY PUBLIC hanicsbur.g, PA My Commission Expires: 3 ~N ~~ ~~ L~ ~'"v~ A~~~ ~~ . o~ ~ ~~~