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HomeMy WebLinkAbout09-27-10 (2) 15056051058 REV-1500 EX 06 0 ( - 5) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes PO sox 2sosol County Code Year Ftle Number INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 i 10 0114 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth _ 174-20-5184 _ 01/28/2010 06!21/1925 Decedent's Last Name __... Suffix Decedent s First Name MI __ __.._._ _..__ . ',, Kapp . .Louise i I (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name _ _ _. ____.. Suffix Spouse's First Name _._____ MI ____._ __ _ -- -- , - I i i _ Spouse's Social Security Number _ _ _ _ _. __: THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - REGISTER OF WILLS FILL INAPPROPRIATE OVALS BELOW CtID 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death O 4. Limited Estate prior to 12-13-82) O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) ~ 6. Decedent Died Testate (Attach Co of Will) O 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes py (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 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 _.__ _.. Dennis E. Boyle, Esq. _.___.. (717) 737-2430 Firm Name (If Applicable) ____ ___... Boyle, Neblett & Wenger REGISTER OF WILLS USE ORbY ,7 ~ _ First line of address - ~~ „ ~ Cn ._:~ -~ 4660 Trindle Road ' l~ `~7 fT1 ~ -v - --~ '~. <. _ Second line of address _ _ rJ? ~-~ - .1 Suite 200 l ~`_~~t7 -~ - C) _ri City or Post Office _ State ZIP Code _ DATE ED .._ ~ y Camp Hill __ __ _ _ _ _ _~ - -_ PA :17011 ~ `. ~ c7 . , N Correspondent's a-mail address: deboyle@dennisboylelaw.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. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ~~ ~ ~~ J ADDRESS ° ~~~ ~ ~ %t ~ / y Helen E. Rank 1000 Foxianna Road, Middletown, PA 17057 iIGN RE OF P~PARER_OTHER THAN REPRESENTATIVE DATE Dennis E. Boyle, Esgv4660 Trindle Road, Suite 200, Camp Hill, PA 17011 PLEASE USE ORIGINAL FORM ON~v 1 505605 1 058 Side 1 15056051058 15056052059 REV-1500 EX Decedent's Social Security Number decedent's Name: oUise I Kapp 174-20-5184 RECAPITULATION 1 ( ) . Real estate Schedule A .......................................... - - ... 1. ', --- - _- --- __-_-.-- _- 95,000.00 2. Stocks and Bonds (Schedule B) ...................... 2, ... `~ 0.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. ... 3. ' ~ 0.00 4. Mortgages 8 Notes Receivable (Schedule D) .......................... ... 4. .._. 0.00 __________ 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) ..... ... 5. ' .____..__._....._._.. _.__~.~.T___-.-_, 178,774.51 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6. ' 0 00 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property _._ . ------° ._ ~"" (Schedule G O Se crate Billin Re nested...... p 9 q .. 7. 0.00 8. Total Gross Assets (total Lines 1-7) .................................. .. 8. ', 273,774.51 9. Funeral Expenses & Administrative Costs (Schedule H) .......... 9 ' ......... .. . i 29,089.62 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ..... _ 10 ._.e.~..__ _.a. ......... .. . 4,364.42 11. Total Deductions total Lines 9 8 10 ......................... 11 ........ .. . 33,454.04 12. Net Value of Estate (Line 8 minus Line 11) .................... 12 ' 13. ........ Charitable and Governmental Bequests/Sec 9113 Trusts for which .. . , _._._.W 240,32rJ.47 °------~--- -.__~ an election to tax has not been made (Schedule J) ...................... .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. _______ 240,320.47 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 r _,. ._. _ ~ ~ ~ -- ~ _ _ (a)(1.2) X .0_ I I 15. _ 16. Amount of Line 14 taxable ---~ .. _.___. at lineal rate X .0 _ ~..._r._ ~~`~_ _~_ _ ._ 16. 17. Amount f Line 14 taxable _ .__ _.__ _ ~.._.......___._._ _.___ ..-~- _.,,_ _ .m~.____ g at siblin rate X .12 0,160.24 ~ &~ _____._ ~ 17 14,419.23 18. Amount of Line 14 taxable -~ __._ ` ______..__._.___._~._ , ---° --------------------- --------__... at collateral rate X .15 120,_160.23 J `---____--____,_-- 18.'..._.-._ 18024:03; ._._._..._.__. 19. TAX DUE ........................................................ .19. ._~_.__~___ - 32,443.26 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAY MENT O 15056052059 Side 2 15056052059 REV-1500 EX Page 3 FII Decedent's Complete Address: 21 10 0114 DECEDENTS SOCIAL SECURITY NUMBER Louise I Kapp 174-20-5184 STREET ADDRESS 626 Hummel Avenue I CITY STATE Lemoyne PA Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 3. InteresUPenalty if applicable D. Interest E. Penalty Total InteresUPenalty (D + E) (3) 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) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) ZIP 17043 32,443.26 32,443.26 32,443.26 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, 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-1502 EX+ (6-g8) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT wir-i~ yr Louise I. Kapp FILE NUMBER 21-10-0114 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 buv or sell. both navlnn rpa~~„~tiie o-~,,..,iea,... ,.~ .~_ __~_..__.._ _. REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY Louise I. Kapp FILE NUMBER 21-10-0114 Include the proceeds of litigation and the date the proceeds were received by the estate. Atl property jointly-owned with right of survivorship must 6a disclncnd ,.~ s,.rsa..re c ~•• •~~~~~ ..ro..~ ~~ ..wucu, ~~~~~~~ aaunwnai sneers or me same srze) REV-1510 EX+ (g-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Louise I. Kapp 21-10-0114 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 ves. ITEM DESCRIPTION OF PROPERTY NUMBS INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENTAND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST )IF APPLICABLE) VALUE t ~ Allstate Annuity, Policy #GA-18382429 430,478.25 0 430,478.25 0.00 2 MetLife Annuity, Policy#4615-0898 44,654.94 0 44,654.34 0.00 Please note that the beneficiary for both policies is being disputed and is currently involved in litigation 0 TOTAL (Also enter on line 7 Recapitulation) S I 0.00 (If more space is needed, insert additional sheets of the same size) EV-1511 EX+ (12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Louise I. Kapp 21-10-0114 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t' Musselman Funeral Home, Inc. 551.31 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Helen E. Rank Social Security Number(s)/EIN Number of Personal Representative(s) 0 street Address 1000 Foxianna Road City Middletown .state PA Z;p 17057 Year(s) Commission Paid: 2. Attorney Fees 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 5. Accountant's Fees 6. Tax Return Preparer's Fees ~. The Patriot News Co. a. Cumberland Law Journal s_ Boyle, Neblett & Wenger -Costs Incurred 10. Helen E. Rank -Expenses Incurred ~ ~ ~ Brian leriey -Expenses incurred for driving and assisting Executrix TOTAL (Also enter on line 9, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) 13,688.73 13,688.73 393.50 222.15 92.00 75.70 377.50 29,089.62 REV-1512 EX+ (12-08) Pennsylvania DEPARTMENT OP REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF Louise I. Kapp FILE NUMBER ~~r.,~ ~ ~~~~~ mcurrea oy the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRrPTrnN VALUE AT DATE 1' Quantum Imaging & Therapeutic Associates -Final medical bill 2. Verizon -Final telephone bill 3. Holy Spirit Hospital -Final medical bill 4. Travelers Insurance -Homeowner's Insurance for 6/7/10 - 6/7/11 5. lerley's Lawn Care -Grass cutting at property 6. PPL Electric -Electric for March -August 2010 7. PA American Water -Water for February -August 2010 8. Lemoyne Borough -Sewer & Refuse for 1st, 2nd, & 3rd Quarters of 2010 9. Faith A. Nicola, Tax Collector - 2010 School Taxes 10. Faith A. Nicola, Tax Collector - 2010 Real Estate Taxes 11. UGI -Natural Gas service for February -August TOTAL (Also enter on Line 10, Recapitulation) ~ $ If more space is needed, insert additional sheets of the same size. 51.20 3.20 103.80 989.00 286.20 252.30 96.64 361.50 1,108.60 568.12 543.86 4,364.42 REV-1513 EX+ (11-08) Pennsylvania SCHEDULE ~ DEPARTMENT Or REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT CJIAIC Ur Louise I. Kapp NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 2116 (a) (1.2).] 1. Charles lerley 2. Marilyn lerley 3. Margaret Bemesderfer 4. Helen Rank 5. Doris Musser 6. Mary Ann Gingrich RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Brother Sister-In-Law Sister Sister Sister-In-Law Sister-In-Law FILE NUMBER 21-10-0114 AMOUNT OR SHARE OF ESTATE $40,053.42 $40,053.41 $40, 053.41 $40,053.41 $40,053.41 $40,053.41 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 2113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 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 ~ If more space is needed, insert additional sheets of the same size. me nu. HELEN RANK HELEN RANK 1000 FOXIANNA RD, MIDDLETOWN PA 17057 File Number: 10073 In accordance with your request, I have appraised the real property at: 826 HUMMEL AVENUE LEMOYNE, PA 170431829 The purpose of this appraisal is to develop an opinion of the market value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the market value of the property as of March s,2olo is: sss,ooo Nir~ely-Five Thousand Odlars The attached report contains the description, analysis and supportive data for the conclusions, final opinion of value, descriptive photographs, limiting conditions and appropriate certifications. MICHAEL A. MAGARO Mar, 5, 2010 9:56AM PNC BANK 412-705-2)41 No, 7810 P, i ~~~ «i~ y~~ watt March 5, 2010 Boyle Neblett ct Wenger Attorneys at Law 4660 Trindle Rd Ste 200 Camp Hill, PA 1701 I RE: Louise I Kapp SSN: 174-20-5184 DOD: 01-28-2010 Dear Sir/Madam: I» response to your request for Date of •Death (DOD) balances for the customer noted above, our records show the following: Checking Account Account # 5004696538 Established: 03-03-2005 LOUISE I KAPP DOD balance: $ 2,321.39 -~ 0.01 accrued interest Savings Account Account # 51 11987146 Established: 07-21-2006 LOUISE I KAPP DOD balance: $ 171,182,33 + 21.02 accrued interest Investment Acconnt The decedent maintained Investment Account 46150900. For further information, you may call the Brokerage Department at 1-800-762-6111. Please note that this office provides date of death balances for deposit accounu (IltAs, CDs, Checking and Savings). We do not process any Gnancisl transactions or provide statements. If you weed assistance with any of these items, please call 1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. Sincerely, National Financial Services Center PNC Bank, N.A. Member FDIC Page 1 of.1 ~ M&T Banlc 1200 Market Street, Lemoyne, PA 17043 717 731 1730 Fnx 717 761 6497 March 9, 2010 Boyle Neblett & Wenger 4660 Trindle Road, Suite 200 Camp Hill, PA 17011 Re: Estate of Louise I. Kapp Dear Dennis Boyle, ;~ ~ ~,~ Please accept this letter with the information requested by you for the Estate of Louise I. Kapp. If you require additional information please contact me. Individual Savings Account Number -15004213033191 Date Opened -March 3, 2006 Date of Death Value - $4,699.76 Sincerely, Leigh S~eaffer Assistant Branch Manager West Shore Plaza Register of Wills of Cumberland County, Pennsylvania Estate of Louise I. Kapp also known as INVENTORY No. 21-10-0114 Date of Death: 1/28/2010 Deceased Social Security No.: 174-20-5184 Personal Representative(s) ofthe above Estate, deceased, verify that the items appearing in the following inventory include all ofthe personal assets wherever situzte and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside ofthe Commonwealth of Pennsylvania except that which appears in a memorandum at the end ofthis Inventory. I/We verify that the statements made in this Inventory aretrue and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa.C.S. §4904 relating to unsworn falsification to authorities. Name of Attorney: Dennis E. Boyle, Esquire I.D. No.: 49618 Address: 4660 Trindle Road, Suite 200 Camp Hill, PA 17011 Telephone: (717) 737-2430 Personal Representative: Helen E. Rank, Executrix Dated: September 22, 2010 Description Value Property at 626 Hummel Avenue, Lemoyne, PA $95,000.00 PNC Bank Checking $2,321.40 PNC Bank Savings $171,203.35 M&T Bank Savings $4,699.76 Misc. Personal Property $350.00 1994 Buick LeSabre $200.00 :~ (~~ © ~ - : = - ~o cn -~~ N '_l0 r- .~: X13 ~ "J t 7 -rte ~ v `_ -- .~=~ -..- f (Attach Additional Sheets if necessary) Total: $273 774 51 N l_l ~ ~ , . NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. Description Value BOYI~~, N~BI~~TT W~NG~R attorneys at law Dennis E. Boyle, Esquire deboyle@dennisboylelaw.com 4660 Z~rindie Road, ~uitc 200 T 717.77.2430 www.dennis~ov~eiaw.com September 23, 2010 Cumberland County Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Louise I. Kapp No.: 21-10-0114 Our File No.: 10710 Dear Sir or Madam: cap„p H;11, Pa 1 zon F 717.737.2452 www.nc6lettlaw.com Enclosed please find an original and three copies of the Inventory and Pennsylvania Inheritance Tax Return. Also enclosed please find the Estate's check in the amount of $32,443.26, representing the inheritance taxes due, as well as our firm's check in the amount of $30.00, representing the filing fee for these documents. Please return atime-stamped copy of the Return and Inventory to me in the envelope enclosed for your convenience. Should you have any questions, please do not hesitate to contact me. Sincerely yours, DEB/par Enclosure cc: Helen E Rank, Executrix 1 .~" ~~ Dennis E. Boyle l~ N ~ ~ O e~ - -= . _ ~ ~ f. . ~y~~ ~ -• '~ --c-t ~ -~- _ ~~ _ -rz UNCOMPLICATING THE LAW,.. ~, 3 ~o ~~~ ~a z~~ a; ox ~,~ a. GAG `t .'., 3 o~ ~. ~ ~~ ~ U ~ - ~ ~' ~ `'' ~ c,o= U U o a .~ :o U '-" .., ~ ~ ~ U U O U O H