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Home My WebLink About06-09-10 1505607121 REV-1500 EX (06-05) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number Po Box 2sosol INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 1 0 0 0 3 9 0 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 9 3 1 4 6 9 1 3 0 3 2 1 2 0 1 0 0 6 2 4 1 9 2 3 Decedent's Last Name Suffix Decedent's Firs t Name MI S P E E C E M I R 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 1. Original Return 4. Limited Estate QX 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received L A W O F F I C E S CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number G E O R G E B F A L L E R J R 7 1 7 2 4 3 ~3 4 1 Firm Name (If Applicable) M A R T S O N First line of address 1 0 E A S T Second line of address City or Post Office C A R L I S L E H I G H S T R E E T THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 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) State ZIP Code 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) C 7 ' ~" _ REGIS WILLS U ~„E,~,QNLY"`:;~ ' rr-,.. ~ ~ 4 ~ ~4J ~ . r -, -~- c~ :,;~ c ~ a ,.~ s._ ~~ ~ ~ _~ ~' :~: t~--~ 1~ ~:~ ~ ~ r.... A (4~ ,-3,..} ..... ~-a• l~ ~. - =--~ ~ • - . - ~,. ~ !'~ DATE FILED ~~ .: ~ _, :~ -_..:..a ~~ ~, -. V' i i.' ~,,~ ~'~.~ ~~ ~ P A 1 7 0 1 3 correspondent's a-mail address: GFALLERBMARTSONLAW • COM 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. SIGNAT~}E OF PERSON RESPO SIBLE FOR FILING RETURN ADDRES 110 ABLE D V CARLISLE PA 1,701,3 SIGNA P A E T EP NTATIVE TE 10 EAST HIGH STREET OJ CARLISLE PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505607121 PA 17013 Lsos6o~121 J J 1505607221 REV-1500 EX Decedent's Social Security Number Decedent's Name: M I R I A M J• S P E E C E 1 9 3 1 4 6 9 1 3 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. 1 1 5 9 9 2 . 2 6 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6• • 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ....... 7. • 8. Total Gross Assets (total Lines 1-7) ........................... 8. 1 1 5 9 9 2. 2 6 9. Funeral Ex enses & Administrative Costs Schedule H P ( ) ...... .......... 9. 1 7 3 8 5. 5 3 10. Debts of Decedent, Mort a e Liabilities, & Liens Schedule I 9 9 ( ) .. .......... 10. 3 1 9 . 0 0 11. Total Deductions (total Lines 9 & 10) ................. .......... 11. 1 ? 7 0 4 • 5 3 12. Net Value of Estate (Line 8 minus Line 11) ............... .......... 12• 9 8 2 8 7 . 7 3 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. 9 8 2 8 7 . 7 3 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 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .045 9 8 2 8 7. 7 3 16. 4 4 2 2. 9 5 17. Amount of Line 14 taxable ~ ~ 0 ~ 0 0 at sibling rate X .12 17. • 18. Amount of Line 14 taxable ~ 0 ~ ~ ~ ~ at collateral rate X .15 18. • 19. Tax Due ................................................ 19. 4 4 2 2. 9 5 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^ Side 2 1,505607221 1505607221 J REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 l0 00390 DECEDENT'S NAME MIRIAM J. SPEECE STREET ADDRESS 770 SOUTH HANOVER STREET CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: 1 ~ Tax Due (Page 2 Line 19) (1) 4,422.95 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 221.15 Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty 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. 221.15 (3) 0.00 (4) 0.00 (5) 4,201.80 (5A) (56) 4,201.80 Make Check Payable fo: 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 : ...................................................................... ^ Q b. retain the right to designate who shall use the property transferred or its income; ............................... ^ Q 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 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. REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF MIRIAM J. SPEECE FILE NUMBER 21 10 00390 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 VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. M&T Bank, Certificate of Deposit #31003919231876 104,016.75 2. M&T Bank, Checking #3741321412 1,953.14 3. M&T Bank, Savings #15004220532128 8,757.76 4. Members 1st Share Account # ---------765 196.08 5. The Sentinel, refund 14.53 6. Chapel Pointe, refund 780.00 7. U.S. Treasury, 2009 income tax refund 274.00 TOTAL (Also enter on line 5, Recapitulation) I $ 115,992.26 (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 MIRIAM J. SPEECE 21 10 00390 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Ewing Brothers Funeral Home, Inc., Carlisle, PA 4,929.03 2. Carlisle Memorial Service, Carlisle, PA (inscription) 180.00 B. 1 2. 3. City Carlisle State PA Zip 17013 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Korin M. Cline Street Address 110 Sable Drive Year(s) Commission Paid: 2010-2011 Attorney Fees Manson Law Offices (estimated) Family Exemption: (If decedent's address is not the same as claimants, attach explanation) Claimant Street Address 5,600.00 6,300.00 City State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills of Cumberland County 261.50 5 Accountant's Fees 6. Tax Return Preparer's Fees 7. Register of Wills, filing fee, Inheritance Tax Return 15.00 8. Register of Wills, reserve for additional probate and closing costs 100.00 TOTAL (Also enter on line 9, Recapitulation) ~ $ 17,385.53 (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (12-03) SCHEDULEI COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ~ ESTATE OF FILE NUMBER MIRIAM J. SPEECE 21 10 00390 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. Members 1st Visa, account payable 122.77 2. Alert Pharmacy, account payable 93.04 3. ~ Mobile X Ray Imaging Inc., account payable 4. ~ Cumberland Goodwill EMS, account payable TOTAL (Also enter on line 10, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) 38.27 64.92 319.00 REV-1513 EX + (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER MIRIAM J. SPEECE 21 10 00390 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 [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Korin M. Cline Lineal 32,762.57 110 Sable Drive Carlisle, PA 17013 2. Stephen O. Speece Lineal 32,762.58 413 Chestnut Street, Apt. 1 Mt. Holly Springs, PA 17065 3. Timothy P. Speece Lineal 32,762.58 125 Yates Street Mt. Holly Springs, PA 17065 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) a ~~ 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302)934-2955 April 16, X010 Martson Law Offices Attn: Mrs. Corrine L Myers 10 East High Street Carlisle, PA 17013 Re: Estate of: Miriam J Speece. Social Security: 193-14-6913 Date of Death: March 21, 2010 Deaz S it or Madam: Per your inquiry, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Certificate of Deposit Account Number 31003919231876 Ownership (Names o, fl Miriam J Speece Opening Date 06/30/09 Balance on Date of Death $102785.62 Accrued Interest $ 1231.13 Total $104016.75 2. Type of Account Checking Account Account Number ~ 3741321412 Ownership (Names o, fl Miriam J Speece Opening Date 09/11/00 closed 04/14/10 Balance on Date of Death $1952.99 . Accrued Interest $ 0.1 S Total $1953.14 3. Type of Account Savings Account Account Number 15004220532128 Ownership (Names o,~ Miriam J Speece Opening Date 06/30/09 closed 04/14/10 Balance on Dale of Death $ 8756.38 Accrued Interest $ 1.38 Total 8757.76 Please be advised, there was no safe deposit box found for the above decedent. * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number and/or name of any possible joint account holder. For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, etc., please contact Our Moe,rrt Hilly Springs brSIICh at 631 Hilly Piker Mount Holly Springs, PA 17066 call #717-4~,1~38. sincerely, ~-~ rissa Seazs, Adjustment Services .~ y t F:\FILES\Clients\10037 Specce\10037.1.wi11.2009.revised COO p~ LAST WILL AND TESTAMENT I, MIRIAM J. SPEECE, 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 by me made. 1. I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and all inheritance 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 administration of my estate. My personal representative 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. 2. I give, devise and bequeath all of my estate unto my children, KORIN :M. CLINE, STEVEN OWEN SPEECE and TIMOTHY PAUL SPEECE, in equal shares absolutely, provided that the share of any child who predeceases me shall be distributed to his or her issue, per stirpes, and in default of any such then-living issue, such share shall be distributed to my surviving children. 3. I nominate, constitute and appoint my daughter, KORIN M. CLINE, as Executrix of my estate. In the event my said daughter shall be unable or unwilling to serve in such capacity, then . I appoint my grandsons, ADAM CLINE and NOAH CLINE, to act in such capacity. In the event one of my said grandsons is unable or unwilling to serve in such capacity, then the remaining grandson may serve alone. ~ ' 4. I direct that all fiduciaries acting under this Will, whether or not named herein, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. 5. I authorize and empower my Executrix, or her successors, in their sole and absolute ~s~ M.J.S. Page 1 of 3 Pages discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as they may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my 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 in property different in kind from any other share; to employ agents, attorneys and proxies and t.o delegate to them such power as my personal representative considers desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as may be necessary to carry out any of these powers. In addition, I direct that my Executrix, or her successors, shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. IN WITNESS WHEREOF I have hereunto set my hand and seal this c,7~S'~ day of 6 ~.u, , 2009. ' 2~"''~ (SEAL) 'riam J. Spee e SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. ~- ~ . ~'ti-._._____ ~ Page 2 of 3 Pages COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) We, Miriam J. Speece, Gcorgc'.B~-F~I~r,~~:, and Uc.~~~- (~./{c~l~c•~ , the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her last Will and that the Testatrix has signed willingly, and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as a witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. 1~ Miriam J. Speece~~'estatri~' ~- s ~ ~__ Witness itn Subscribed, sworn to and acknowledged before me by Miriam J. Speece, the Testatrix, and subscribed and sworn to before me by ~d ~ ~ , the witnesses, this~5"~ day of ~~ ~/~.l-.~~ , 2009. ~a Notary Public .vtMONWEAL'TH OF PENNSYLVAMA -_., NQTARIAL SEAL Victors L. Otto, Notary Public ~arliela Borough, Cumberland County M~com, mission expires December 20, 2010 Page 3 of 3 Pages