HomeMy WebLinkAbout05-05-1015056051058
REV-1500 EX (os-05)
PA Department of Revenue OFFIC44L USE ONLY
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN
Harrisburg, PA 17128-osol RESIDENT DECEDENT 21 09 1014
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
Date of Birth
225-92-5500 10/08/2009 12/27/1923
Decedent's Last Name Suffix Decedent's First Name
IRWIN AAI
Zdravka ,~ S
(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
~ 1. Original Retum C~ 2. Supplemental Retum
G~ 3. Remainder Retum (date of death
4. Limited Estate prior to 12-13-82)
CO 4a. Future Interest Compromise (date of C7 5. Federal Estate Tax Return Required
death after 12-12-82)
CIl3 6. Decedent Died Testate C~ 7. Decedent Maintained a Livin Trust
(Attach Copy of Will) (Attach Copy of Trust) g 8. Total Number of Safe Deposit Boxes
~...~~ 9. Litigation Proceeds Received C~ 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 CONFIDENTUL TAX INFORMATION SHOULD BE DIRECTED T0:
Name
Daytime Telephone Number
David C. Gority VP
' (717) 240-4505
Firm Name (If Applicable) ~
M & T Bank ~ REGISTER LS US E r31V~hr ~"t": ~"'`~
~-~
First line of address a
~ Imo=' •~
, 3 '~;~;j
~~
Y"'.'
1 West High Street I ~-' ' t ~a
tl1 ter"~
Second line of address C1! ~ ~ I ~-
-r.,t
.... .., M
~~~ r
.. i t,'
City or Post Office _ Dq'E FILED
State ZIP Code
_- . .•- ~ ```~
Carlisle _ ~-- -
, PA 17013
Correspondent's a-mail address: dgority~mtb.COm
Under penalties of perjury, I declare tliat I have examined this return, inGuding accompanying schedules and statements, and to the best of m know)
it is true, correct and complete. Declaration of preparer other than the personal re Y edge and belief,
c~nw~wr~ ~ ~ _ presentative is based on all information of which nronnw. -.~~ .,..., ~_~..~_~__
15056051058
Side 1
15056051058
IIA8~T Bank
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE rust Department DATE
One West High Street
ADDRESS
s
PLEASE USE ORIGINAL FORM ONLY
J 15056052059
REV 1500 EX
Decedent's Social Security Number
Decedent's Name Zdravka S IRWIN
__.___._ 225-92-5500
__.____~__.. _._~ __..~~. _.._ .._._ _._._ ~_~_.__~.M,_._..~_...~__.._~a..
RECAPITULATION ~_4,._~ _ _ _ ..._.___ u
_ _.._._. _. _.___.________._____r
1. Real estate (Schedule A) . ......
.......... .
........................... 1.
0.00
2. Stocks and Bonds (Schedule B) ......
...........
...................... 2. 633,604.97
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3.
0.00
4. Mortgages & Notes Receivable (Schedule D) ...
......................... .
4.
0.00
5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ........ 5.
102,803.47
6. Jointly Owned Property (Schedule F) t.:.~ Separate Billing Requested ....... 6.
7
0
00
. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property .
(Schedule G) ~".~ Separate Billing Requested........ 7.
0.00
8 Total Gross Assets (total Lines 1-7)...... .
___ _.___ .___ _.. ..._~._.___,..____.._~_._~.~.~._..~_~_~___ ' • .... ... .. 8. 736,408.44
9. Funeral Expenses & Administrative Costs (Schedule H)
... ... .
" " " ~ 9.
50,292.57
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ..........
10
......
.
362.73
11. Total Deductions (total Lines 9 & 10) .....
.............................. 11.
50,655.30
12. Net Value of Estate (Line 8 minus Line 11) .
........ .
.................... 12.
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
685,753.14
an election to tax has not been made (Schedule J)
............ . . 13
200.00
14. Net Value Subject to Tax (Line 12 minus Line 13) .
....... .
' ' ~ ' ~ ' • . • 14.
___ _...__.. .._.____ __.~_~_._....a,...._.__~._._.~_.~.~,._._..~..___._~__.~___~~._.__....~.._~...__.._~..
~-~~ _.._ ____,..,~._.v.
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLI
685,553.14
.~_.._...._,_,_,_._,. _ ~"""""~"~
CABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X .0_
15.
16. Amount of Line 14 taxable
at lineal rate X .045 635,553.14 16. 28
599
89
17. Amount of Line 14 taxable ,
.
at sibling rate X .12 50 000.00
17.
6
000
00
18. Amount of Line 14 taxable ,
.
at collateral rate X .15
19. TAX DUE .........................................................19. 34,599.89
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
O
15056052059 Side 2
L 15056052059
REV 1500 EX Page 3
Decedent's Complete Address: - ; ~ __ 3 FIN Numbsr
DECEDENTS NAME 21 i~ 09 ;;1014
Zdravka $ IRWIN DECEDENTS SOCIAL SECURITY NUMBER
STREETADDRESS 225-92-5500
2100 Bent Creek Blvd.
The Bridges At Bent Creek
cITY
Mechanicsburg STATE ZIP
PA 17050
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments (1) 34,599.89
A. Spousal Poverty Credit 31,000.00
6. Prior Payments
C. Discount 1,631.58
3. Interest/Penalty if applicable Total Credits (A + B + C) (2) 32
631.58
D. Interest ,
E. Penalty
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENTotal Interest/Penalty (D + E) (3) 0.00
Fill in oval on Page 2, Line 20 to request a refund.
(4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5) 1,968.31
A. Enter the interest on the tax due.
(~)
6. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(5B) 1,968.31
Make Check Payable to: REGISTER OF WILLS, AGENT
:. ~ . ~- ,.
~~ .: x.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APP
ROPRIATE BLOCKS
1. Did decedent make a transfer and:
a. retain the use or income of the props Yes No
rty 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, annuity, 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 TH
._.~~.v
. E 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 f -~ ~~ ~ ~~~
is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. or the use of the surviving spouse
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 ercent
[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 arent an
adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)]. p
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, exce t as noted
72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. p In
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblin s is twelve 12 ercent 2 P.S. 9116 a 1.3 . A siblin is defined un
Section 9102, as an individual who has at least one parent in common with the decedent9 whether by blood or adoption. § ()( )] g der
REV-1502 EX+ (11-OS)
~ Pennsylvania SCHEDULE A
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN REAL ESTATE
RESIDENT DECEDENT
C~~AIC OF
Zdravka S. Irwin
FILE NUMBER
All real roe y 21-09-1014
p p rty owned sole) 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 raaennnh~e ~.,,,...~,.a,... _~ ~~ _ ,
Real ernno.t., t6~a .~ ._._.~._ _____ ... _
REV-1503 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
C~T~T~ w~
SCHEDVLE B
STOCKS & BONDS
~...~.~,~~ yr
Zdravka S
. Irwin
FILE NUMBER
21-09-1014
ITEM All property jointly-owned with right of survivorship must be disclosed on Schedule F.
NUMBER
DESCRIPTION VALUE AT DATE
~' 15,000 par Bank of America 5% due 2/15/20 CUSSP # 06050XTU7 OF DEATH
2•
Interest Accrued to DOD on Item # 1 13,689.56
3•
25,000 par Household Finance Corporation 5.50% due 07/15/23 CUSIP # 44181 EA57 110.42
4.
Interest Accrued to DOD on Item # 3 22,971.33
5.
15,000 par Prudential Financial Notes 5.25% due 2/15/25 CUSIP # 74432AFW5 317.01
6.
Interest Accrued to DOD on Item # 5 12,467.15
7•
3611.859 shares of Federated Equity Fund CUSIP # 314172560 115.94
8•
465.439 shares Harbor Capital Appreciation Fund CUSIP # 411511504 13, 905.66
9.
512.144 shares MTB Group Small Cap Growth Fund CUSIP # 553767148 14,270.36
10.
1375.098 shares Vanguard Institutional Shares S 8~ P 500 Index Fund CUSIP # 922040100 6,437.65
11.
548.315 shares Harbor International Fund CUSIP # 411511306 134,278.32
12.
4981.203 shares Federated Total Retum Fund CUSIP # 31428Q101 29,236.16
13.
5010.02 shares MTB Intermediate Term Bond Fund CUSIP # 553767817 54, 344.92
14.
2525.252 shares MTB Short Duration Gov't Bond Fund CUSIP 3 553767221 52,354.71
15.
3992.541 shares Ridgeworth Seix Floating Rate Bond Fund CUSIP 766287678 25,151.51
16.
8012.82 shares Vanguard Intermediate Term Bond Fund CUSIP # 922031885 34,056.37
17.
1913.265 shares Vanguard Long Term Fixed Income Fund CUSIP # 922031109 77,403.84
18.
4681.468 shares Vanguard Short Term Bond Index Fund CUSIP # 921937850 17,659.44
19.
5005.005 shares Federated Municipal Ultra-Short Fund CUSIP # 31417P858 49,061.78
20.
407 shares M 8 T Bank Coporation CUSIP # 55261 F104 50,150.15
25,622.69
(If more space is needed, insert additional sheets of the same size)
TOTAL (Also enter on line 2, Recapitulation) I s
633,604.97
REV-1508 EX+ (6-98)
SCNEDtILE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, ~ M~SfC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF
Zdravka S. Irwin FILE NUMBER
21-09-1014
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
NUMBER
DESCRIPTION VALUE AT DATE
1 TUA Zdravka S. Irwin, M 8 T Bank, Trustee OF DEATH
74,607.48
2 National Financial Services Co Brokerage Account L7K605476
3,196.83
3. M & T Bank Checking Account 2671076590
23,616.52
4. Refund -Personal Account @ The Bridges At Bent Creek
60.00
5. Refund - USAA Subscribers Account
1,312.64
6. Refund -Mobile X-Ray Imaging
10.00
TOTAL (Also enter on line 5, Recapitulation) S I 102,803 47
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+ (10-09)
~ ~ Pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
VJINIG Vr
Zdravka S. Irwin FILE NUMBER
21-09-1014
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER
DESCRIPTION AMOUNT
A• FUNERAL EXPENSES:
1' Ewing Brothers Funeral Home, Services
1,971.00
Mark Irwin, Reimbursement for Funeral Expenses
7,179.65
B. ADMINISTRATIVE COSTS:
1• Personal Representative Commissions:
Name(s) of Personal Representative(s) M & T Bank, Executor 26,700.00
Street Address One West High Street ____
_______
city Carlisle
State PA zip 17013
Year(s) Commission Paid: 2010
2• Attorney Fees:
13,350.00
3• Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.)
Claimant
Street Address
City _
State __ zip
Relationship of Claimant to Decedent
4• Probate Fees:
580.00
5• Accountant Fees:
260.00
6• Tax Return Preparer Fees:
~• Cumberland Law Journal, Advertising Letters Testamentary
The Sentinel, Advertising Letters Testamenta 75.00
ry
176.92
TOTAL (Also enter on Line 9, Recapitulation) I ~ 50,292 57
If more space is needed, use additional sheets of paper of the same size.
REV-1512 EX+ (12-08)
~ Pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
Zdravka S. Irwin FILE NUMBER
Report debts incurred by the decedent ~~~„~ t., ae,~~ a~_.. _____, .. 21-09-1014
-----'•-. _••....... yr i~~c .7aI11C ~ILC.
REV-1513 EX+ (01-10)
~ Pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESiDFN7 nFrcnc~ir
ESTATE OF:
Zdravka S. Irwin
SCHEDULE ~
BENEFICIARIES
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under
Sec. 9116 (a) (1.2).]
1 • M. Mark Irwin 49 Avenue Louis-Laurens, Cap Martin, France 06190
2. Metoda Simcic, Brandsen 6973, Mar Del Plata, Argentina 7600
FILE NUMBER:
21-09-1014
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) OF ESTATE
Son
Sister
100%Residue
$50,000.00
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE.
II NON-TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
Bosler Free Library, 158 West High Street, Carlisle, PA 17013
$200.00
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ $200.00
If more space is needed, use additional sheets of paper of the same size.
i
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~~ ~~
LAST WILL AND TESTAMENT
I, ZDRAVKA S. IRtiVIN, of the Borough of Carlisle, Cumberland County, Pennsylvania,
being of sound and disposing mind and memory, do hereby make, publish and declare this to be
my Last Will and Testament, hereby revoking any and all former Wills or Codicils made by me.
1.
I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and
all death taxes (whether such taxes may be payable by my estate or by any recipient of any
property) shall be paid from my residuary estate as soon as practicable after my decease and as
part of the adrriirlistratior~ of my estate. My Executor shall have no duty or obligation to obtain
reimbursement for any such tax so paid, even though on proceeds of insurance or other property
not passing under this Will.
I wish to be cremated and my ashes to be disposed of by my personal representative as
it shall determine appropriate after consultation with my family. : .
2.
_ __ '.
I give the sum of Two Hundred Dollars ($200.00) to the BOSLER FREE LIBRAR.Y,158
West High Street, Carlisle, Pennsylvania, or its successor, for its charitable u oses.
P rP
. 3
I give the sum of Fifty Thousand Dollars ($SO,OOU.00) to my sister, METODA SIMCIC, .
if she shall survive me by thirty (30) days. In the event she does not survive me by thirt 30
Y( )
days, such cash bequest shall not lapse but rather shall be given to my great-niece, ERICA
MALINGER, if she survives me by thirty (30) days. _
4.
I specifically bequeath to my son, MIRAN MARK IRWIN, one approximately fi' x 4'
Monet-style Japanese painting.
5.
I give, devise and bequeath all the rest, residue and remainder of my estate, both real and
personal property, unto my son, MIR.AN MARK IRWIN. In the event my said son does not
[Initials]
Page 1 of 4 Pages
survive me by thirty (30) days, then I give, devise and bequeath the residue of m estate
y m the
following manner:
a. One-half (1/2) thereof unto my daughter-in-law, CATBRIN IRWIN; and
b• .One-half (1/2) thereof unto my great-niece, ERICA MALINGER.
6.
To the extent that the same is permitted by law, none of the beneficiaries hereunder shall
have any power to dispose of or to charge by way of anticipation any interest iven to
g such
beneficiary; and all sums payable to such beneficiaries hereunder shall be free and clear of t
he
debts, contracts, alienations and anticipations of the beneficiaries, and all liabilities for levies a d
n
attachments and proceedings of whatsoever kind, at law or in equity.
7.
I nominate, constitute and appoint MANUFACTURERS AND TRADERS TR
UST
COMPANY, a New York banking corporation, of Carlisle, Pennsylvania, as Executor of m
estate. y
8.
__ .
I direct that my Executor shall not be required to file a bond to secure the faithful
performance of its duties in any jurisdiction.
9.
I authorize and empower my Executor, in its sole and absolute discretion, to purchase or
otherwise acquire and retain any investments of which I die seized or an real or
Y personal
property of any nature; to sell, lease, pledge,. mortgage, transfer, exchange, dispose of or grant
options m regard to any or all property of any ind forming a part of my estate for such te_1
ins
and such prices as it may deem advisable; toFborrow money for any u oses connecte
P rP d with the
protection and preservation of my estate; to mortgage or pledge any real or personal ro e
p P rtY
forming a part of my estate or to join in or secure the partition of same; to com romise an
P y
claims or demands ofmy estate against others or of others against my estate; to make distribution
in kind and to cause any share to be composed of cash, property or undivided fractional shares
-~ ,...
.~. 1
[Initials]
Page 2 of 4 Pages
.. .
in property different in kind from any other share; to em to a ents
p Y g ,attorneys and proxies and
to delegate to them such power as my Executor considers desirable and to
pay reasonable
compensation for such services as maybe rendered by such agents, attorne sand roxie ~ and
Y p s,
to execute and deliver such instruments as may be necessary to can out an of t
Y y hese powers.
In addition, I direct that my Executor shall have the power to conduct an inv
entoiy of any safe
deposit box necessary to the administration of my estate.
IN WITNESS WHEREOF I have hereunto set my hand and seal this ~~~`"
day of
~~- , 2006.
:~~ .f.
~~.~`1C~'.~ ~ ~~~o ~. ~ ~i,?~ln. ~ (SEAL}
Zdravka S. Irwin
SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Te
statrix,
as and for her Last Will and Testament, in the presence of us, who at her re uest have he
q ~ reunto
subscribed our names as witnesses thereto, in the presence of the said Testatrix and of e
ach other.
~~k ~.~ f .
Q~ ~;
Page 3 of 4 Pages
i `
.. .
. .... ..
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAN-p : S S .
We, Zdravka S. Irwin, Christopher E. Rice, and f
the Testatrix and the ~~ ~`~ ~ ~" // ' ~~
witnesses, respectively, whose names are signed to the fore o' '
being first duly sworn, do hereby declare to the under ' g ing instrument,
signed authority that the Testatrix signed and
executed the instrument as her last Will and that the Testatri
Testatrix executed it as. her free and vol x has signed willingly, and that the
untary act for the purposes therein expressed, and that each
of the witnesses, in the presence and hearin
g of the Testatrix, signed the Will as a witness and that
to the best of his/her knowledge the Testatrix was at that '
sound mind and under no constraint or time eighteen years of age or older, of
undue influence.
~~
-~ ` ,,~ .,
~ ~~~~~
Zdravka S. Irwin, Testatrix
Witness
~~ ~
itn
Subscribed, sworn to and acknowled ed befor
g e me by Zdravka S. Irwin, the Testatrix, and
subscribed and sworn to before me by Christopher E. Rice an
d ;~ ~ ~ .,
the witnesses, this ~ (~ ~l da of. ~ ` c' y ~ ~c~~~t-' ,
y ~~~ ~ , 2006.
-~.
Notary Public / ~ ~ ~
NOTARIAL SEAL
CORRIfVE L. iI~IYI~,RS, NOTARY PUBLIC
CARLISLE BQFQ, ~:`~ :<<S~Z~! rF CUMBERLAh~Q
,,~~ N;Y CCt~ylFr~,r~y ;'.1"~:~5 h~~',1' 27, 2007
Page 4 of 4 Pages