HomeMy WebLinkAbout09-01-10
1505610143
REV-1500 ~ (ot t0) ",''~ OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania county code veer File Number
Bureau of Individual Taxes 0°"'TMENTOFP~
Po Box.2sosot INHERITANCE TAX RETURN 21 10 0682
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
195 38 9198 06 19 2010 04 02 1947
Decedent's Last Name
VIII
Suffix Decedent's First Name
DANA
MI
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name
VIII CECILIA
Spouse's Social Security Number
FILL IN APPROPRIATE OVALS BELOW
1. Original Retum
4. Limited Estate
O 8 Decedent Died Testate
IAttech Copv of Wiln
MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
2. Supplemental Retum ~ 3. Remainder Retum (date of death
pray to 12-13-82)
4a. Future Irrterest Compromise ~ 5. Federal Estate Tax Retum Required
teats or dears aver 12-t zazl
~• Attech RGopy o#~ru~st)a Living Trust ~ 8. Total Number of Safe Deposit Boxes
9. Litigation Proceeds Received ~ 1 O. yg~~ P°i"31 ~j~~t,~da95~f death ~ 11, EAI~~n~ O, nder Sec. 9113(A)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
JAMES D BOGAR 717 737 8761
REGISTER OF WILLS USE QNLY
CJ cr
First line of address ~ ~ a ~ ~'
~~ t;~i,~
ONE WEST MAIN STREET ~ ~rn--- r: ~ ::
Second line of address x O ~ s
t:__7 C'7 C, _ ~: , ,' 7
c70 -rT ~ i -; i
City or Post Office State ZIP Code D LED _` ;
.. "~ : T1
SHIR~'*RnNSTOWN PA V ~
correspondent's e-mail addrsss: Jbogar~bogarlaw.com
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and a the Crest oT my knav~ledge and belief,
R is true, correct and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge.
Cecilia Viti ~ ~ ~~
ADDRESS
50 West All Street. Mecha
SIGNATURE OF EP RER OTHER AN REP
ADDRESS
One West Main Street, Shit
L 1505610143
PA 1
James D. Boger
Side 1
DATE
1505610143
J~
J 1505610243
REV-1500 EX
Decedent's Name: ~/Itl~ Dana
RECAPITULATION
1. Real Estate (Schedule A) ....................................................................................... 1.
2. Stocks and Bonds (Schedule B) ............................................................................. 2.
Decedent's Social Security Number
195 38 9198
3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C)......... 3.
4. Mortgages i£ Notes Receivable (Schedule D) ........................................................ 4.
8,013.80
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... 5.
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6.
7. Inter-Vivos Transfers 8 Miscellaneous b oo; Probate Property
(Schedule G) u Separate Billing Requested............ 7.
8 , 013.80
8. Total Gross Assets (total Lines 1-7) ..................................................................... 8.
9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10.
11. Total Deductions (total Lines 9 & 10) ................................................................... 11.
8 , 013.80
12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12.
13, Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ............................................... 13.
8,013.80
14. Net Value Subiect to Tax (Line 12 minus Line 13) ............................................... 14.
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116 $ , 013.8 0 15.
(a)(1.2) X .00
16. Amount of Line 14 taxable 0 , 0 0 16.
at lineal rate X .045
17. Amount of Line 14 taxable 0 . 0 0 17.
at sibling rate X .12
18. Amount of Line 14 taxable 0 . 0 0 18.
at collateral rate X .15
19. Tax Due .................................................... ............................................................. . 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
1505610243 1505610243
0.00
0.00
0.00
0.00
0.00
REV-1500 EX Page 3
rlwr_wdwnt's Cnmelete Address:
File Number 21-10-0682
DECEDENT'S NAME
Viti, Dana
STREET ADDRESS
50 West Allen Street
CITY
Mechanicsburg STATE
PA ZIP
17055
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19) (1) 0.00
2. Credits/Payments
A. Prior Payments
B. Discount 0.00
Total Credits (A + B) (2) 0.00
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
g, 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 WILL_S~ 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 :............................................................................... x
b. retain the right to designate who shall use the property transferred or its income :.................................. x
c. retain a reversionary interest; or ............................................................................................................... x
d. receive the promise for life of either payments, benefits or care? ............................................................ x
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without ^ ^
receiving adequate consideration? .................................................................................................................... x
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 designationl .................................................................................................................. 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 ff 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, 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 12 percent [72 P.S. §9116 (a) (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.
I ' Rev-1508 EX+ (6.98)
COMMON W EALTH OF PENNSYLVAN IA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, ~ MISC.
PERSONAL PROPERTY
ESTATE OF (FILE NUMBER
Viti. Dana _ 21-10-0682
Include the proceeds of litigation and the date Me proceeds were received by the estate.
All property jointly-owrred whh the dgM of survivorship must lx disclosed on schedule F.
ITEM
NUMBER
DESCRIPTION VALUE AT DATE
OF DEATH
1 Federated Distribution Fund -Payment of funds regarding administrative proceeding 349.77
2 PNC Bank -Checking Account No. 5005132232; date of death balance $7,041.61. This 7,041.61
account was non-interest bearing.
3 Foresters -Reimbursement of unused insurance premium 63.40
4 Highmark -Premium Refund 159.72
5 Highmark -Premium Refund 399.30
TOTAL (Also enter on Line 5, Recapitulation)
(If more space is needed, additional pages of the same size)
8,013.80
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98)
Aag, 4. 2010 11;21AM PNC BANK 412-705-2747
~~
i.EEACIN~ TH E WAY
August 4, 2010
James D Boger, Esq.
one west Main St
Shiremanstown, PA 17011
RE: Dana E Vati
SSN: 195-35-9198
DOD: 06-19-2010
Dear Mr. Boger:
No. 7050 P. 1/1
In response to your request for Date of Death (DOD) balances for the customer noted above, our
records show the following:
Checking Account
Account# 5005132232 Established: 01-22-2007
DANA E VIII
DOD balance: S 7,041.61 non interest bearing
Please note that this office provides date of death balances for deposit accounts (I1ZAs, CDs, Checking and
Savings). We do not process any financial transactions or provide statements. If you need assistance with
any of these items, please call l-8$8-YNC-BANK (1-888-762-2265) or stop by your local PNC Hank branch
office,
Sincerely,
National Financial Services Center
PNC Bank, N.A.
Member FDIC
Page 1 of 1
SCHEDULE J
conn~+~~oQIFP~$,R~vnwA
fa''ff BENEFICIARIES
ESTATE OF FILE NUMBER
Viti, Dana 21-10-0682
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(Sl RECEIVING PROPERTY DECEDENT (Words) ($$$)
I TAXABLE DISTRIBUTIONS [include outright spousal
. dlstnbutlons, and transfers
under Sec. 9116 a 1.2
Cecilia Viti Spouse
50 West Alien Street
Mechanicsburg, PA
Total
Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 15 00 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 SHEETI
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08)
a
,~ _ ..
BE IT REMEMBERED THAT
I, DANA VIII, of the County of Cumberland and Commonwealth of
Pennsylvania., being of sound mind, memory and understanding, do make, publish and
declare this to be my LAST W1LL and TESTAMENT, hereby revoking and making null
and void any and all Wills and Codicils, or writings in the nature thereof, at any time
heretofore made by me.
FIRST: As my personal representative, I nominate and appoint my wife, CECII,IA
VIII, to the the Executrix of this LAST WII~L. 7a the event CECILIA VIII is unable or
ceases to act for any reason whatsoever, I nominate and appoint DAVID BAKER to succeed
as Executor of this LAST WII~L.
SECOND: I direct that my debts and funeral expenses be paid as soon after my death
as is practicable by my Executrix out of my residuary estate, but not from any assets,
funds, death benefits or insurance proceeds which are otherwise excludable or exempt
from my gross estate for Federal estate valuation or tax purposes,
THIRD; I direct that all estate, succession, legacy, inheritance or other transfer
taxes, however designated, that shall become payable by reason of my death in respect
of all property comprising my gross estate for death tax purposes, whether or not such
property passes under this LAST WJLL, shall be paid by my Executrix out of my residuary
estate, but not from any assets, funds, death benefits or insurance proceeds which are
otherwise excludable or exempt from my gross estate for Federal estate valuation or
tax purposes.
FOURTH: I give, devise and bequeath all real property used by me as my principal
place of residence, which I may own at the time of my death, together with the improvements
thereon and the appurtenances thereto, and all my right title and interest in and to any
policies of insurance relating to such real property, to my wife, CECILIA ViTI, if she
survives me.
FIFTH: In the event that my wife fails to survive me, but that my wife's mother,
CLAR.A BAKER, shall survive me then I devise .and bequeath my real estate at 50 West
Allen Street, Mechanicsburg, Pennsylvania or any other home which may be our principal
place of abode at my death, together with all household goods and furnishings therein, and
all policies of insurance on said real and personal property, to my wife's mother, without
liability for waste, for her life so long as she desires to use such premises as a home and
pays all costs of maintenance thereof, including taxes, assessments, insurance and
ordinary repairs, said property to be insured in a reasonable amount insuring the interest
of the remaindermen as well as herself.
Upon the death of my wife's mother, CLARA BAKER, or at such prior time
as she no longer uses said premises as a home for herself, I direct my personal repre-
sentative to sell said real and personal property and distribute the net proceeds thereof
to my daughter, MAR.A VIII, if she 1s then living and if not, then as part of my residuary
estate as set forth in paragraph sixth of this LAST WII,L.
SIXTH: I give, devise and bequeath all the rest, residue and remainder of my
property, real and personal, wherever situated, in which I may have any interest at the
time of my death, including any property over which I may have a power of appointment,
as follows:
A. To my wife, CECILIA VIII, if she survives me.
B. ffi the event that my wife fails to survive me, then to my daughter,
MARA VIII, and any other children hereafter born to or adopted by me who survive me,
in equal shares.
C. In the event that none of my children survive me, then aone-half share
to DAVID BAKER. and the rema~ one-half share, in equal shares, to my parents, EVAN
VIII and KATE VIII.
-2-
D. In the event that DAVID BAKER, EVAN VITI or KATE VIII fail to
survive methen to my descendants-and my husband's descendants, per stirpes, their
heirs and assigns forever.
SEVENTH: If my wife does not survive me, or i£ she dies after my death without
having made provision for the custody and care of any minor child of ours, whether
natural or adopted, then I nominate and appoint DAVID BAKER, as Guardian of the person
and property of any such child. In the event DAVID BAKER is unable or ceases to act for
any reason whatsoever, then I nominate and appoint JAMES BAKER to succeed as Guar-
than of the person and property of any such child, with the same authority as the original
Guardian, I direct said Guardian to administer all property of each child in such a manner
which, in their sole discretion best provides for the maintenance, education, health and
welfare of each child. Any proPe~y~ remaining in the hands of the said Guardian shall be
delivered to each child upon that child attaining the age of eighteen (18) years.
EIGHTH• 7f any part of my estate shall vest in a person under twenty-one (21) years
of age, the Executrix may, with absolute discretion, deliver such part, or any portion
thereof, without bond; to the parent or guardian of such person to be held for such person
until he or she reaches twenty-one (21) years of age. The receipt of such parent or guar-
than shall be a complete discharge and acquittance of the Executrix and shall be final and
binding on all persons in interest.
NINTH: If my wife shall die simultaneously with me or under such circumstances
as to render it impossible to determine who predeceased the other, I direct that I shall
be deemed to have predeceased my wife and that the provisions in this LAST WII~L shall
be construed upon this assumption notwithstanding the provisions of any law establishing
a contrary presumption,
-3-
TENTH: If any legatee, beneficiary, or devisee other than my wife shall fall to
survive me by thirty (30) days, I direct that I shall be deemed to have survived such
legatee, beneficiary or devisee and that this LAST WII.L and all its provisions, except
where specifically stated otherwise, shall be construed on this assumption notwithstanding
the provisions of any law establishing a contrary presumption.
ELEVENTH- I direct that no Executrix, Executor or Guardian nominated and appointed
by the provisions of this LAST WILL shall be required to give any bond or post any security,
and that if, notwithstanding this direction, any bond or security is required by any law or
order of court, no sureties be required thereon.
TWELFTH: I direct that my Executrix and Guardians, whenever they may need legal
counsel in the settlement of my estate or the purposes expressed in my LAST WII.L con-
salt ALBERT Z, BOGERT, ESQUIRE, he having knowledge of my affairs, views and wishes
in many matters that may arise in the settlement of my estate,
IN WITNESS WHEREOF, I have subscribed my name and affixed my seal
this 3Q daY o`f -1~~~,YJm6-k-1~ , 197 (o.
`,~ (SEAL)
,.~• ~ 1t
_~
ACKNOWLEDGEMENT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
I,~ DANA VTTI, testator, whose name is signed to the attached or foregoing
instrument, having been duly qualified according to law, do hereby acknowledge that I
signed and executed the 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 DANA VIII, testator this ~~~'~ day
of „~,~ , 197 ~ .
- ~/ /
Notary Public
$HEIIA H. RAGL%, NO7;,Rr P",g~.
MECE!>NICSBUEf, isOHOI: -!
CUL98~RlAriO COONIY
MY ('pMMISSIGN E1lF{RES MRV 19, ua+
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
We, ,,C~e~-c~~ ~~I"C.c.n.~er,, ~- and ~- ~~ ,
the witnesses whose names are signed to the attached or foregoing instrument, being duly
qualified according to law, do depose and say that we were present and saw testator sign
and execute the instrument as his Last Will; that DANA VIII signed willingly and that he
executed it as his free and voluntary act for the purposes therein expressed; that each of
us in the hearing and sight of the testator signed the Will as witnesses; and that to the best
of our knowledge the testator was at the time 18 year or more of age, of sound mind and
under no constraint or undue influence, n ~v
Sworn or affirmed to and acknowledged before me this -~°~^ day of~~~'-G-~.-~ , 197 ~.
.~~
Notary Public ~
-. :N)?I i-~:.
MY CO!•!tdiS5 LP1 ~E:tF!kE$ iAP't 1S. ;'`.,`
- 5 -