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Home My WebLink About08-16-10 (2)15D5610143 REV-1500 Ex(°'_1°' OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE Po Box.2soso~ INHERITANCE TAX RETURN 21 10 0584 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 201 18 8915 05 14 2010 Decedent's Last Name Suffix KOST (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Social Security Number Date of Birth 09 22 1925 Decedent's First Name MI MURIEL S Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ~ 2. Supplemental Return 4. Limited Estate ~ qa. Future Interest Compromise (date of death after 12-12-82) ti Decedent Died Testate ~ 7 Decedent Maintained a Living Trust (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Povert Credit date of death between 12-31 X31 and -1-95) 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Ta:~ Return Required ~ ._ 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION ;iHOULD BE DIRECTED TO: Name Daytime Telephone Number r a EDMUND G MYERS (717) 7 6~' 4 5 4 0 `--~ `- First line of address 301 MARKET STREET Second line of address PO BOX 109 City or Post Office State ZIP Code LEMOYNE pp~ Correspondent's a-mail address: egm@jdsw.com REGISTER OF Wll~t:,$ Cf~E ON~,I~ r~ ---- ' . ,~ ~_.y ^~ .,..~ --~ ".~: i..` 7 DATE FILED -~ ~ ,, !, y_ _.. "~ - F ,} f.: ,_.t ~`~ (^'j ~_.~ 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. --616t~TURE OF PERSON RESPO I FOR FILI G RETl1RN ~.__ ADDR h A GARGIULO 771 Pennsylvania Avenue, Lemoyne, PA 17043 SIGNA E OF~PR~,/E`P,A~R,ER OTHER THAN REPRESENTATIVE DAB E ~~~~~~ ~ EDMUND G. MYERS L , ADDRESS ~~~ f w 301 MARKET STREET, LEMOYNE, PA Side 1 1505610143 1505610143 J REV-1500 EX Decedent's Name: KOST, MURIEL S Decedent's Social Security Number 201 18 8915 RECAPITULATION 1135 , 725.00 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. 1,500.00 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 5 , 682 ' 35 7. Inter-Vivos Transfers & Miscellaneous I~Qq Probate Property ^ Se arate Billin Re (S h l uested d G '3 $ $ 65.19 ~ p g q c ............ e u e ) 7. r 8. Total Gross Assets (total Lines 1-7) ..................................................................... g. 2 31 , 7 7 2 . 5 4 9. Funeral Expenses 8~ Administrative Costs (Schedule H) ....................................... 9. 5,578.53 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 48.00 11. Total Deductions (total Lines 9 & 10) ................................................................... 11. 5 , 62 6.53 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12, 22 6 , 14 6.01 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. 226,146.01 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 .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 22 6 14 6.01 ~ 16. 17. Amount of Line 14 taxable at sibling rate X .12 0 . 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 ~ . ~ 0 18. 19. Tax Due .................................................. .......................................................... ... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 1505610243 0.00 7L0, 176.57 0.00 0.00 ]]_0, 176.57 Side 2 1505610243 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-10-0584 DECEDENT'S NAME KOST, MURIEL S STREET ADDRESS 824 Lisburn Road, Apt. 225 CITY Camp Hill STATE PA ZI P 17011 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 508.83 (1) Total Credits (A + B) (2) 3. Interest (3) 4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) 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. (5) Make Check Payable to: REGISTER OF WILLS, AGENT. 10,176.57 508.83 9,667.74 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 :.................................. ^ 0 c. retain a reversionary interest; or ............................................................................................................... ^ d. receive the promise for life of either payments, benefits or care? ............................................................ ^ 0 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................................................... ^ 0 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 Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 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 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 21 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 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 4.5 percent, exceF>t 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 12 percent (72 P.S. §9116 (a;1 (1.3)]. 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. Rev-1502 EX+ (11-08) SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER KOST, MURIEL S 21-10-0584 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. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 ~>chedule A (Rev. 11-08) (It more space is needed, additional pages of the same size) Rev-1508 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER KOST, MURIEL S 21-10-0584 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) (It more space is needed, additional pages of the same size) Rev-1509 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER KOST, MURIEL S 21-10-054 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 A. Deborah R. Gargiulo 771 Pennsylvania Avenue Daughter Lemoyne, PA 17043 g, Rebecca S. Endo 157 Schraalenburger Daughter Haworth, NJ 07641 C. JOINTLY OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSE % OF~ DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1 A,B 1/1/1995 M8~T Bank Checking Account 17,047.04 33.333% 5,682.35 TOTAL (Also enter on Line 6, Recapitulation) I 5,682.35 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-9$} Rev-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF KOST, MURIEL S FILE NUMBER 21-10-0584 This 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 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE OF TRANSFER.SATTACNTA CO Y OF TIOHE DEED FOOREREAL ESTATE. DATE OF DEATH VALUE OF ASSET °i° OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 Metlife Variable Annuity Account No. 073044671 - 38,865.19 38,865.19 Beneficiaries: Deborah L. Gargiulo and Rebecca S. Endo TOTAL (Also enter on Line 7, Recapitulation) I 38,865.19 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV-1151 EX+ (10-06~ COMMONWEALTH OF PENNSYLVANIA SCHEDULE H FUNERAL EXPENSES & ESTATE OF FILE NUMBER KOST, MURIEL S 21-10-0584 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT N MBER A, FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Yearlsl Commission paid 2, ~ Attorney's Fees JOHNSON DUFFIE 3, I Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zio Relationship of Claimant to Decedent 4. I Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 5,000.00 311.50 7. Other Administrative Costs 267.03 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 5,578.53 Copyright (c) 2009 form software only The Lackner Group, lnc. Form PA-1500 Schedule H (Rev. 10-06 SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER KOST, MURIEL S 21-10-05&4 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 Cumberland County Register of Wills Office -Filing Fees for Inheritance Tax Return and 30.00 Inventory 2 The Cumberland Law Journal -Notice of Estate Administration 75.00 3 The Patriot News Co. -Notice of Estate Administration 162.03 H-B7 267.03 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-15001 Schedule H (Rev. 6-98) Rev-1512 EX+ (12-08) SCHEDULE I _, ~ DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF KOST, MURIEL S FILE NUMBER 21-10-0584 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) (If more space is needed, additional pages of the same size) REV-1513 EX+ (11-08) SCHEDULE J COMM HRES D N~EDECEDEN~RNANIA BENEFICIARIES ESTATE OF FILE NUMBER KOST, MURIEL S 21-10-0584 RELATIONSHIP TO NUMBER NAME AND ADDRESS OF DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE PERSON(S) RECEIVING PROPERTY (Words) ($$$) 0 of t Tr stee s I~ TAXABLE DISTRIBUTIONS (include outright spousal dlstnbutlons, and transfers under Sec. 9116(a111.211 1 Rebecca S. Endo Daughter 1/2 of residue 157 Schraalenburger St. Haworth, NJ 07641 2 Deborah L. Gargiulo Daughter 1/2 of residue 771 Pennsylvania Avenue Lemoyne, PA 17043 Tota I Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet, as a ro ~riate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 ;Schedule J (Rev. 11-08) ESTATE OF MURIEL S. COST SCHEDULE OF EXHIBITS EXHIBIT A Last Will and Testament for Muriel S. Cost signed and dated August S, 2010 410724 WILL OF MURIEL S. KOST I, MURIEL S. KOST, of Camp Hill, Cumberland County, Pennsylvania, declare this to be my last will and revoke any will previously made by me. ITEM I. I direct that all my just debts and funeral expenses, including my gravemarker and all expenses of my last illness, and any and all taxes and assessments imposed by any governmental body as a result of my death, whether on p~°operty passing under this will or otherwise, shall be paid from my residuary estate as soon as pra^ti- cable after my decease as a part of the expense of the administration of my estate. ITEM II. I give and bequeath all of my household goods, automobi]_es, jewelry, and i~ ~.. ~i ~; r] ~.. all other articles of household arld personal use, equipment and ornament, together with all insurance thereon and relating thereto, in equal shares to such of my issue, per stirpes, who survive survive my death by thirty (30} days. ITEM III. I give, devise, and bequeath all the rest, residue, anal remainder of my 'possessions and estate of every nature and wherever situate in equal sh~.ares to such of imy i55t1e, per Stirpes, Who St1rV~Ve illy ueaLil by Lllli Ly ~JV) tldys. ITEM IV. Should any of my issue entitled to a share of my estate not have attained the age of twenty-three (23) years at the time for distribution to him or her, I devise and bequeath the share of such issue to my hereinafter named trustee, IN SEPARATE TRUSTS, to hold, manage, invest, and re-invest, the shares so received, and the accumulation of income thereon, and to use and apply from time to time such portion. of income and principal thereof as my trustee thinks proper for the comfortable support, maintenance, health, welfare, and education of the issue or to make payment 1 for such purposes, without further responsibility, directly to such issue, or directly to any person taking care of such issue. Any principal or income not so applied shall be distributed to such issue when he or she attains the age of twenty-three (23) years, or if he or she dies prior thereto, to his or her personal representative. ITEM V. I appoint DAUPHIN DEPOSIT BANK AND TRUST COMPANY trustee of the trust or trusts created by this my last will. In addition to the other powers a:nd authorities granted to my trustee by Pennsylvania Law and by the preceding paragraph of this my last will, I hereby give my trustee the following special powers and authorities: A. To retain any or all of the assets of my estate, real or personal (including any stock or securities of any corporate fidu- ciaries), without any regard to any principle of diversification, risk, or productivity; B. To invest and re-invest in all forms of property without restriction to investments authorized for Pennsylvania Fiduciaries, as my trustee deems proper, without regard to any principle o:f diversification, risk or productivity; C. To sell at public or private sale, to exchange or to lease, for any period of time, any real or personal property ~~nd to give options for sales, exchanges, or leases, for such prices and upon such terms or conditions as my trustee deems proper and :in the best interests of the beneficiary or beneficiaries of said trusts; D. To allocate receipts and expenses to principal or income or partly to each as my trustee from time to time deems proper in its sole discretion; E. To compromise any claim or controversy; 2 F. To exercise any option, right, or privilege granted in insurance policies or in other investments; G. My trustee may accumulate the income from this tru:~t during the term thereof but may, from time to time, distribute from current income or from accumulated income or from principal such amounts as my trustee, in its sole discretion, deems advisab]Le for the education, welfare, and comfort of the trust beneficiary.. ITEM VI. All of the interests of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation nor shall they be subject to any execution or attachment. ITEM VII. I direct that my corporate fiduciaries shall receive compensation for 3 the performance of its functions hereunder in accordance with its standard schedule of fees in effect from time to time during the period over which its services are performed. ITEM VIII. I appoint my son-in-law, JOSEPH A. GARGIULO, executor of this my last will. Should my said son-in-law predecease me or otherwise fail to qualify or cease to serve as executor of this my last will, I appoint my daughter, DEBORAH L. GARGIULO, executrix of this my last will. ITEM IX. In addition to the other powers and authorities granted to my personal representatives by Pennsylvania law and by the other terms and provisions of this will, I hereby give to my personal representatives the following powers and authorities effective without court approval and until actual distribution of all property: to compromise any claim or controversy; to make distribution in cash or i.n kind, or partly in cash and partly in kind, and in such manner as my personal representatives may determine and at valuations finally to be fixed by them; to invest in all forms of 3 property, including any stock or other securities in any corporate fiduciary or its successor without restriction to investments authorized for Pennsylvania fiduciaries, as my personal representatives deem proper, without regard to any principle of risk or diversification; to retain any or all assets of my estate, real or personal, without regard to any principle of risk or diversification; to sell at public or private sale, to exchange, or to lease for any period of time, any real or personal property and to give options for sales, exchanges, or leases, for such prices and upon such terms or conditions as my personal representatives deem proper; and to allocate receipts and expenses to principal or income or partly to each as my personal representatives deem proper in their sole discretion. ITEM R. I direct that my personal representatives and fiduciaries shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ f-~~ day Iof ~~-~ 1993. MURIEL S. KOST 4 The preceding instrument, consisting of this and four other typewritten pages, each identified by the signature of the testatrix was on the date thereof signed, published, and declared by MURIEL S. KOST, the testatrix therein named., as and for her last will, in the presence of us, who at her request, in her presence, and in the presence of each other, have subscribed our names as witnesses hereto. G~ ~- Ge ge A. _ ghn, III r.~ . Bart DeLo e 5 COMMONWEALTH OF PENNSYLVANIA ) ( SS.: COUNTY OF CUMBERLAND ) The undersigned, being the testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, does hereby acknowledge that I signed and executed the foregoing instrument as my last will, that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before me by the testatrix named above this W~ ~}n day of (~ ~~~", 19(3. 1 ~~ r ~ Notary Public ~ COMMONWEALTH OF PENNSYLVANIA ) { SS.• COUNTY OF CUMBERLAND ) NOTARiAI SEAL LOU ANN GRISSINGER, NOTARY PUBLIC ~ LEMOYNE BORO, CUMBERLAND CO., PA MY COMMISSION EXPIRES APRIL 7, 1994 WE, GEORGE A. VAUGHN, III, and J. BART DeLONE, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the testatrix sign and execute the instrument as her last will; that she signed it willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the testatrix signed the will as witnesses; and that to the best of our knowledge, the testatrix was at that time 18 or more years of age, of sound mind, and under no constraint or undue influence. ~~ orge Vaughn, III ,~~ Sworn or affirmed to and J. Bart DeLone~ acknowledged before me this ~-~ ~'1 day of aL,( ~,~~„~ 19 ~~ Notary Public NOTARIAL SEAL LOU ANN GRISSINGER, NOTARY PUBLIC LEI~IOYNE BORO, CUMBERLAND CO., PA MY COMMISSION EXPIRES APRIL 7, 1994