HomeMy WebLinkAbout03-16-10 (2)1505607121
REV-1500 EX (os-05) OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes County Code Year File Number
POBOx280601 INHERITANCE TAX RETURN 2 1 0 9 1 1 5 6
Harrisburg PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
1 7 8 1 6 4 8 5 2 1 0 2 9 2 0 0 9 1 2 2 2 1 9 2 4
Decedent's Last Name Suffix Decedent's First Name MI
F R E U N D E L J R W I L L I A M J
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
FILL IN APPROPRIATE OVALS BELOW
O 1. Original Return
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
2. Supplemental Return ~ 3. Remainder Return (date of death
prior to 12-13-82)
4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required
death after 12-12-82)
0 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit 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 Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
D A V I D W- R E A L E R 7 1 7 ~~ 3 ~ 3&-~,~~'
-
-
~-, .
_9_ ~ ~ i
a
~
Firm Name (If Applicable) REGISTERtO I~IpLS U NLY c 5 .--~
R E A G E R & A D L E R P C J~'m - '~ '
~ ~ o~, , '-'
First line of address r ~
r-~ (; L7 -~ ; ~. .~
==T~
2 3 3 1 M A R K E T S T R E E T '--~ ~~ w r~-~ T;
Second line of address -~ - `~'
N
City or Post Office State ZIP Code ~ DATE FILED
C A M P H I L L P A 1 7 0 1 1
Correspondent's a-mail address: DWREAGERfiIREAGERADLERPC • COM
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the hest of my knowledge and belief,
it is true, correct and complete. Declaration of preparer other than the personal representative is based on all infonnation of which preparer has any knowledge.
SIGNQT_URE OF P RSQN ONSIBLE FOR FILING RETURN ~/DATE~ , ~l
Q``D _`-y/_1 ~ V
ADDRESS
1925 ROXBERRY CO MECHANICSBURG PA 17055
SIGNATURE OF PREPAR OT FtA E ENTATIVE ~ PA~ //
/l ~ //
2331 MARKET STREET ~ CAMP HILL PA 17011
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505607121 1505607121
J
1505607221
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: WILLIAM J- FREUNDEL ~ JR - 1 7 8 1 6 4 8 5 2
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 Deposits & Miscellaneous Personal Property (Schedule E) ... .... 5. 2 9 7 3 5. 8 8
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested .... ... 6.
7. Inter-Vivos Transfers & Miscellaneous N n-Probate Property
(Schedule G) ~ S
t
Billi 6 1 5 5 7 7 6
epara
e
ng Requested .... ... 7. .
8. Total Gross Assets (total Lines 1-7) .................... .... ... 8. 9 1 2 9 3. 6 4
9. Funeral Expenses & Administrative Costs (Schedule H) ......... .... ... 9. 4 8 6 7. 0 2
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ..... .... ... 10. 2 1 8 5 . 8 4
11. Total Deductions (total Lines 9 ~ 10) .................... .... ... 11. 7 0 5 2 . 8 6
12. Net Value of Estate (Line 8 minus Line 11) .................. .... ... 12. 8 4 2 4 0. 7 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. 8 4 2 4 0 . 7 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.o _ 0. 0 0 15. 0. 0 0
16. Amount of Line 14 taxable
at lineal rate x .045 8 4 2 4 0. 7 8 16. 3 7 9 0. 8 4
17. Amount of Line 14 taxable
at sibling rate X .12 0. 0 0 17. 0. 0 0
18. Amount of Line 14 taxable
0 0
0
at collateral rate X .15 18_ 0. 0 0
19. Tax Due ................................................19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
3 7 9 0. 8 4
Side 2
1505607221 1505607221 J
REV-1500 EX Page 3
Decedent's Complete Address:
DECEDENTS NAME
WILLIAM J• FREUNDEL, JR•
STREET ADDRESS
770 POPLAR CHURCH ROAD
CITY
CAMP HILL STATE
PA ZIP
17011
File Number
21 09 1156
Tax Payments and Credits:
~ • Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3,300.00
173.68
(1) 3, 790.84
3. InteresUPenalty if applicable
D. Interest
E. Penalty
Total Credits (A + B + C) (2) 3 , 4 7 3.6 8
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.
(3) 0.00
(4) 0.00
(5) 31? • 16
(5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 317.16
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; ............................... ^ ^X
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 his or her death? ......... ^ X^
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? .................................................................................................. ^X ^
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 p2 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 (O) 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-0ne 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 p2 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-1508 EX + (B-98)
SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, ~ MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
WILLIAM J• FREUNDEL, JR• 21 09 1156
Include the proceeds of litigation and the date the proceeds were received by the estate.
All propeAy Jointlyowned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT GATE
NUMBER DESCRIPTION OF DEATH
1. WACHOVIA BANK NA - CD XXXXXXXXXXX7550 21,132.63
PO BOX 40028, ROANOKE, VA 24022-7313
2• IWACHOVIA BANK, NA - CHECKING XXXXXXXXXXX0788 I 2,795.19
PO BOX 40028, ROANOKE, VA 24022-7313
3• IWACHOVIA BANK, NA - CHECKING XXXXXXXXXXX0898 I 3,480.54
PO BOX 40028, ROANOKE, VA 24022-7313
4• IREFUND OF SECURITY DEPOSIT - KINDNED PLACE
1,632.81
5• ~MISC• REFUNDS - COMCAST AND AT & T ~ 194.71
6• (PERSONAL PROPERTY I 500.OD
TOTAL (Also enter on line 5, Recapitulation) ~ S 2 9, 7 3 5
(If more space is needed, insert additional sheets of the same size)
REV-1510 EX + (&98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
FILE
WILLIAM J• FREUNDEL, JR• 21 D9 1156
Th's 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 ~ yes.
ITEM
NUMBER DESCRIPTION OF PROPERTY
INCLUDE THENMIEOFTHETRANSFEREE,THEIRREUTIONSHIPTODECEDENTAND
TNEDATEOFTRANSFERATTACHACDPrOFTHEDEEDFaRREALESTATE.
DATE OF DEATH
VALUE OF ASSET
%OFDECD'S
INTEREST
EXCLUSION
QPAPPL~CABLE)
TAXABLE
VALUE
1. PRUDENTIAL ANNUITIES 61,557.76 1170• 61,557.76
BENEFICIARY - WILLIAM G• FREUNDEL AND
SUSAN MARIE PAYES
TOTAL (Also enter on line 7 Recapitulation) ~ S 61, 5 5 7 • ? 6
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX + (10-06)
SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES ~
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
WILLIAM J• FREUNDEL, JR• 21 09 1156
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. RICHARDSON'S FUNERAL HOME 2,878.52
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s)
Stmt Address
Chy State Zip
Year(s) Commission Paid:
2. AttomeyFees REAGER 8 ADLER, PC 1,700.00
3, Family Exemption: (If decedent's address W not the same as claimants, attach explanation)
Claimant
Street Address
Cry State Zip
Relationship of Claimant to Decedent
4. Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS 128.50
5 Accountant's Fees
6. Tax Retum Preparers Fees
7. LEGAL ADVERTISEMENT - CUMBERLAND LAW JOURNAL 75.00
8• LEGAL ADVERTISEMENT - CENTRAL PENN BUSINESS JOURNAL 85.00
TOTAL (Also enter on line 9, Recapitulation) I S 4 , 8 6 7
(If more space is needed, insert additional sheets of the same s¢e)
REV-1512 EX + (12-03)
SCHEDULE 1
COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES, & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
WILLIAM J• FREUNDEL, JR• 21 09 1156
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. DISCOVER CREDIT CARD 36.94
2• CHASE CREDIT CARD 38.80
3• VERIZON 85.08
4• STATE PENNSYLVANIA I 53.93
5• GOLDEN LIVING I 1,088.09
6• SOCIAL SECURITY CHECK RETURN I 883.00
TOTAL (Also enter on line 10, Recapitulation) I S 2 ,185
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX + (9.00)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
WILLIAM J• FREUNDEL, JR• 21 09 1156
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS pndude outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. WILLIAM GUY FREUNDEL Lineal 42,120.39
1925 ROXBURY COURT
MECHANICSBURG, PA 17055
2• SUSAN MARIE PAYES Lineal 42,120.39
504 BROACH DRIVE
RICHMOND, VA 23225
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE
1.
B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I E
(If more space is needed, insert additional sheets of the same size)
REV-1500 Discount, Interest and Penalty Worksheet
Discount Calculation
Total Amount Paid within three calendar months of the decedent's date of death: 3, 300.00
Discount: 173.68
Interest Table
Year Days Delinquent
this time period Balance Due
this year Interest
this period
Before 1981
1982
1983
1984
1985
1986
1987
1988 throu h 1991
1992
1993 throu h 1994
1995 throu h 1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
TOTALS
Penalty Calculation
If the decedent's date of death was on or before March 31, 1993, insert the applicable amount:
Total Balance Due on January 17, 1996:
Penalty:
JOIP~'T LAST WILL A1_~tD TESTAMEIJT ^'
C7 0 :r>
OF
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1dILLIAM J. FnEU~iDEL --_
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and ,~'~
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SATiAH F' FFiEUMDFL :~;_
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WE, WILLIAM J. FREtJT3DEL and SARAH E. FREUNDEL, being husband
and wife, residing at 93 Arnold Road, Enola, Pennsylvania, being of
sound and disposir~ mind, memory and understanding, do make, publish
and declare this as and for our joint and several Last Wi11 and
Testament, hereby revoking any Wills, or writings in the nature
of a testamentary disposition by us or either of us, at any time
heretofore made.
TTF.M ~trF~ We, and each of us, hereby give, devise and be-
q_ueath, in fee, to the survivor of us, all of our residual estate,
real, personal or mixed, whatsoever in kind, wheresoever situate, or
howsoever owned, provided however, that the survivors of us who might
qualify hereunder might survive the other far a period of at least
forty-five (4g) days.
zTEM TWO: Should Item Qne hereof be applicable t'ren the
survivor, as therein defined, is hereby appointed Executor or Execu-
trix as the case may be, of this our Last 4ti11 and Testament.
ITEM THREE: In the event that uTe meet our demise in a common
disaster, or as hereinabove defined, fail to survive each other by
forty-`ive (~5) days, then in that event we give, devise and bequeath
our entire estate to our daughter, I~iRS. SUSAtd MARIE PAVES, Landis-
,.. _ _
vi.lle, Pennsylvania, and our son, ~ WILLIAM GUY FAE?Jt~iprL, Lynchburg,
... _
~~irginia, in equal shares-,-share and s:^.a.re alike. Should either of
the afore named fail. to survive us, then the share to which he or
she might have otherwise been entitled, had there been a survival,
small pass to child or children survivinY„ in equal shares.
Z.
T?'~?~ FC~?T3: Should Item fihree hereof be applicable, then in
that evert we appoint our daugl~iter ar~d sari, I~'s~5. SJSAPa ?~iA.RI~ PAYES
and L1ILLTA''T G' .1. Y~a" l??~L~L, t0 be CO-e}:eCt:tOP5 Of th:i.5 G`;tr Last k'i 11
and ieStaf^e21t, Wi ti1 t~'te further prGVisG that they nar T'iei Cher Of
them shall be obliged to post 'r~ond Gr ot?'ier security, in this or
any Oth°r ~t:r1 SdiCt1027, in 6FhiCt'! they ?ifl yit bE: Obliged t0 Y.Ct ~'lere-
tI; ;ri e r .
TIC :T_~ ASS v~Hr.,i~~0 , w have un G e our iza _~s and sea s
try i s (L ~.ay of ~ c ~-; r~ ~-"~, '_. 9 7 ? .
~C,~~~.,,L,_.~ cam- s~•~tti~'~=~- ~5EFsI,}
SA°~Ai? u. FA uiT1?,L
~i ~ed~ Sealed, p~..blisi.ed and declared by i+i iliam :, . "reundel
and Sarah ~. Freundel, the above named testatGrs, as and for their
Last Will and ^estame~!t, in the presence of us, who at their requests,
In thelr presence, and i?"i the preSeriCe Of each Other, all being
present at the sa;~e time, have hereunto subscribed cur raves as
F: i.tl?eSSeS.
~~:~ ~J"~i~.;z'~Y:.-•.~- reUid? ng at %'~ti?~,~.(;~ /!':~ G ~-f
_~ Y 1 :
~ ~ !~ 4 ~L •,;f '~~ i ~( _ ... ~' e S I^~.. ~ ~^ t'" a'~' "~ ~..~,,: ~.~ ,- i . ~~ ~.` ' ~ `t".~ t ' E Ci ~~ i,
G.