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HomeMy WebLinkAbout03-19-10 15056041114 --1 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN D PO BOX 280601 rr~~ / Harrisburg, PA 17128-0601 RESIDENT DECEDENT pS' ~~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 173-38-6076 Decedent's Last Name Suffix Decedent's First Name MI MINICH CONNIE M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI MINICH MARSHALL Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 0 1. Original Return 0 2. Supplemental Return Q 3. Remainder Return (date of death prior to 12-13-82) 0 4. Limited Estate 0 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) © 6. Decedent Died Testate 0 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 0 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9.113(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 n ROBERT G FREY 717 2 4 3 5 8~ p ~, ~:_+ Firm Name (If Applicable) ;.r ' - ~ REGISTERtCDIf l~j USE Y ~~ ~'~ ~'~ _ ~~ FREY & TILEY r-~~~ ~ 4' First line of address ~ :,, __ ~ ~ ~„_, ~ 5 SOUTH HANOVER STREET ~~~:~~-=- ~' --' j Second line of address ~ `°~ :. ' . ~.lt `~ t..'7 Cti0 ~'~ City or Post Office State ZIP Code DATE FILED CARLISLE PA 17013 Correspondent's a-mail address: 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 anv knowledge. SIGNAT E OF PERSON RE PONSIBLE O FILIN URN ADDRESS SIGN OF PREP ER OTH~ REP ESENI~~~ - - _ ~ / ~ T E J ~~ ADDRESS 5 SOUTH HANOVER STREET, CARLI E, PA 17013 PLEA INAL FORM ONLY Side 1 15056041114 15056041114 J 15056042115 REV-1500 EX Decedent's Social Security Number Decedent's Name: CONN I E M M I N I CH 17 3- 3 8- 6 0 7 6 RECAPITULATION 1. Real estate (Schedule A) .....................................:..... 1. 7 2 8 6 5. 8 0 2. Stocks and Bonds (Schedule B) ...................................... 2. NONE 3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C) ..... 3. NONE 4. Mortgages & Notes Receivable (Schedule D) ............................ 4. NONE 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. 0 . 0 O 6. Jointly Owned Property (Schedule F) Separate Billing Requested ........ 6. NONE 7. Inter-Vvos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested ........ 7. NONE 8. Total Gross Assets (total Lines 1-7) .................................. 8. 7 2 8 65.8 0 9. Funeral Expenses & Administrative Costs (Schedule H) .................... 9. 2 6 3 . 0 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............... 10. 0 . 0 0 11. Total Deductions (total Lines 9 8~ 10) ................................. 11. 2 6 3 . 0 0 12. Net Value of Estate (Line 8 minus Line 11) ............................. 12. 7 2 6 O 2 . 8 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ....................... 13. 0 . O 0 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... 14 7 2 6 0 2 $ 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.o 0 72602.80 15. 0.00 16. Amount of Line 14 taxable at lineal rate X .0 4 5 16. 0. 0 0 17. Amount of Line 14 taxable at sibling rate X • 12 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X . 15 18. 0 . 0 0 19. TAX DUE ....................................................... 19. 0 . 0 0 2p. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~ Side 2 L 1556042115 15056042115 ~,,, REV-1500 EX Page 3 173-38-6076 File Number Decedent's Complete Address: DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER CONNIE M MINICH 173-38-6076 STREET ADDRESS CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 0.00 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 0.00 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) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00 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? ........................ ....................... 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, arinuity, 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 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. 217 REV-1502 EX+ (6-98) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF FILE NUMBER Connie M and Marshall M Minich, Sr All real property owned solely 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 willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & _ _ __ ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Connie M and Marshall M Minich, Sr Debts of decedent must be reported on Schedule I. ITEM _ NUMBER___ DESCRIPTION annnllnlT A. (FUNERAL EXPENSES: 1 B 1 2. ~ Attorney Fees State Zip 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant MINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City Year(s) Commission Paid: Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 263 TOTAL (Also enter on line 9, Recapitulation) ~ $ 263 (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT OF CONSTANCE M. MINICH I, Constance M. Minich, of North Middleton Township, (231 North Middleton Road, Carlisle, PA 17013), Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and ~- all Wills and Codicils heretofore made. FIRST ~. y , I direct the payment of my just debts and funeral expenses as soon after my death as may be convenient. SECOND ~ I declare that I am now married to Marshall Marlin Minich, Sr. and that we have two (2) children, to wit: a daughter Michelle M. Bottoms of 2822 Springflower Drive, Wilson, North Carolina 27896, and a son Marshall M. Minich, Jr. of 30 Haven Way, j' Lugoff, South Carolina 29078. I have no deceased children nor any other children living by my husband or otherwise. ~. THIRD i Alt the rest, residue and remainder of m estate real ~ Y ,personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath to my husband, Marshall M. Minich, Sr.,his heirs and assigns, to the exclusion of my child or children, born or unborn, provided my said husband shall survive me by a period of ninety (90) C; °- days. In the event that my said husband should predecease me or fail to survive me by the aforesaid period of ninety (90) days, then in such event all the rest, residue and ~ remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath, as follows: (A) If my spouse does not survive me by the aforesaid period of ninety (90) days, I make the following specific bequests: (i) To each grandchild which I may have at the time of my death, I give '' and bequeath the sum of Two Thousand ... ($2,000.00) ... Dollars, (ii) To my daughter Michelle M. Bottoms I give and bequeath all of my personal jewelry. (iii) To my sor~_Marshall M. Minich, Jr., I give and bequeath all guns and my gun cabinet or cabinets which I may have at the time of my death. (B) All the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath in equal shares, per stirpes and not per capita, unto such of my children as shall survive me by ninety (90) days. At the present time I have two children as aforementioned. FOURTH Any and all payment or payments of any sum or sums, whether in cash or in kind and whether for principal or income, payable to any said child or children, shall be made upon the sole receipt of the respective individual to whom the payment is made, and free from anticipation, alienation, assignment, attachment and pledge, and free from control by the creditors of any such beneficiary. All shares of principal and income herein given shall be free from anticipation, assignment, pledge or obligations of any beneficiary, and shall not be subject to any execution or attachments. Last Will and Testament of Constance M. Minich 1 FIFTH I hereby nominate, constitute and appoint my said husband as Executor of this my Last Will and Testament. In the event of the renunciation, death, resignation or inability to act for any reason whatsoever of my said husband, I nominate, constitute and appoint my daughter, Michelle M. Bottoms, and my son, Marshall M. Minich, Jr., together as Co-Executors of this my Last Will and Testament, or the successor or survivor of them alone as Executor of this my Last Will and Testament. I further direct that no bond or other security shall be required of any Executor or Executrix appointed in this Will for the performance of his, her or its duties in any jurisdiction in which he, she or it may be called upon to act. SIXTH In addition to, and not in limitation of, the powers conferred by law or by other provisions of this Will, my Executor shall have the following powers, each of which may be exercised from time to time by my Executor in his sole discretion: ~ (a) To retain in the form received, and to sell either at public or private sale, or to distribute in kind, any real or personal property. (b) To manage both real and personal property. (c) To invest and reinvest in all forms of property, notwithstanding the fact that any or all of the investments made are of a character or size which but for this expressed authority would not be considered proper for an Executor (d) To exercise any option or rights arising from the ownership of investments. (e) To compromise claims without court approval and without the consent of any beneficiary. (f) To join with my husband, or his personal representative in the filing of any federal income tax return for any year for which I have not filed such return prior to my death and to consent to the treatment of any gifts made by him as being made one- half by me for gift tax purposes, notwithstanding the fact that such action may result in additional liabilities to my estate. Any income or gift taxes due on such returns and any deficiencies, interest, penalties or refunds thereon, shall be allocated between my estate and my husband or his estate, or all to any of them, in such manner as my Executor and my said husband or his personal representative may agree. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament, written on three (3) pages (including notary pages), this day of March, 2005. C/ r~ ~(%~('t~'~ ~i~.R~,'~.~~~ (SEAL) Constance M. Minich Signed, sealed, published, and declared by Constance M. Minich, the Testatrix above named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. ~J, Ctt,~ ~' Last Will mid Testament of Constance M. Minich r COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBERLAND ~ SS: We, Constance M. Minich the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and that he had signed willingly (or willingly directed another to sign for him), and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witness and that to the best of their knowledge the Testator was at that time eighteen (18) years of age or older, of sound. mind and under no constraint or undue influence. '' Constance M. Minich ~f ~: Subscribed, sworn to and acknowledged before me by the Testator and the witnesses above-named, this ~.~ day of March, 2005. .~ Notary Public -~ NOTARIAL SEAL TRISHA A_ UESS. NOTARY PUBLIC ~ BOROUGH OF CARLISLE, CUMBERLAND CO., PA ~~ MY COMMISSION EXPIRES MAY 20, 2008 Last Will and Testmnent of Constance M. Minich TaxDB Result Details 8/13/09 3:31 PM Detailed Results for Parcel 29-17-1583-O15B -U1113-A in the 2004 Tax Assessment Database DistrictNo 29 Parcel_ID 29-17-1583-01 SB -U1113 -A MapSuffix HouseNo 1402 Direction Street BRADLEY DRIVE A-113 Ownerl MINICH, CONSTANCE M C/O PropType R PropDesc LivArea 936 CurLandVal 0 CurImpVal . 57830 CurTotVal 57830 CurPrefVal Acreage .00 C1GrnStat TaxEx 1 SaleAmt 1 SaleMo 02 SaleDa 17 SaleCe 20 SaleYr OS DeedBkPage 00267-02927 YearBlt 1980 HF_File_Date 01 /02/2008 HF_Approval_Status D http://taxdb.ccpa.net/details.asp?id=29-17-1583-0156-U1113-A&dbselect=l Page 1 of 1 ~~~