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Home My WebLink About09-29-10 1505610101 , REV-1500 °`~°'-10' ~' PA Department of Revenue EnrIS lvartia OFFICIAL USE ONLY P Y Bureau of Individual Taxes n a ear Fit ~ Number '""""""`°`"`"~~` INHERITANCE TAX RETURN PO BOX 28o6oi ~ ~ Z 6 ~ Harrisburg, PA tYS28-06oi RESIDENT DECEDENT ~ ~ ~ ENTER DECEDENT INFORMATION BELOW SOdal Security Number Date of Death MMDDYYW Date of Birth MMDDYYYY __.___ ................ ..... ' 113-18-9012 11/27/2009 08/08/1923 Decedent's Last Name Suffix Decedent's First Name ~, MI '. WHALEN ', :FLORENCE E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name ', MI k ..._ .___. ..._ _._ . ..._. Spouse's Sodal Security Number i _........... _. _. ....... -, THIS RETURN MUST BE FILED IN DUPLICATE WITH THE ~' __ __ ~! REGISTER OF WILLS FILL INAPPROPRIATE OVALS BELOW ~ 1. Original Retum O 2. Supplemental Return O 3. Remainder Retum (d ~te of death prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax R ~turn Required death after 12-12-82} l ~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) ~, O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under ~ec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS 8ECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIR CTED T0. Name Daytime Telephone Numbe JEFFREY S COHICK EA (717) 249-5 1 ` __ _ _ _ _. REGIS L1.8 36~NLY - r~ fTl ~ L. , First line of address -_ _ - ~ ~ ~ ~ ~` 390 ALEXANDER SPRING RD c~ I ~ ~ ~;~ Second line of address ~O ~p ~ ._ ~- _,.., C'~ _ _. ~ ---t ~ - ._ .. r_ r-r-i ` g _._ City or Post Office State ZIP Code DATE FILE O CARLISLE PA 17015-9129 CorrespondertYa e-mail addross: iCOhICk~COhICkBSSOC.C0111 Under penaMies of perjury, I dsdare ttiet I have examined this return, including aooomparrying schedules and statements, and to the best of m k and belief, it K true, oor-er.K . Dedaretlon d r other than the personal representative is based on all information Of which y~ preptrer Chas ny knowledge. MATURE t•1LM10 IM:TURN DATE 4'- r,r- ra ADDRESS CECI UM, 51 S E OD A NEWARK, DE 19711 TORE OF P O 3 DAT rs-~~ mss JEFFR S C ICK EA, 390 ALEXANDER SPRING ROAD, CARLISLE, PA 17015=9129 PLEASE Ui~ ORIGINAL FORM ONLY Side 1 1505610101 1505610101 J ~. l ,, i J ],5[15fy~~~05 REV 1500 EX ~' Decedent's Social Security Number Decedent's Name: FLORENCE E WHALEN '' 113-18-9012 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 and Notes Receivable (Schedule D) ........................... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 6. Jointly Owned Property (Schedule F} O Separate Billing Requested ....... 6. 7. Inter-vvos Transfers 8~ Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 8. Total Gross Asset (total Lines 1 through 7) ............................. 8. 64,364.00 ...... ....... .... ~...~m....' 9. Funeral Expenses and Administrative Costs {Schedule H) ................... 9. 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) .............. 10. 11. Total Deductions (total Lines 9 and 10) ................................. 11. 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. 14. Net Value Sub)ect to Tax (Line 12 minus Une 13) ........................ 14. 79,766.40 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Une 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 .0. 16. 17. ... _. ... w.._.... _--_.. _....._. , .. Amount of Line 14 taxable at sibling rate X .12 39,883.20 17. 18. _._ . . _ .... _ ~ . _.. _ _. _... _. ..,.... _ w..._....~ .... Amount of Line 14 taxable 39,883.20 at collateral rate X .15 _. 18. 19. TAX DUE ......................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 1505610105 1505610105 REV-1500 EX Page 3 Decedent's Complete Address: CEDE S NAME FLORENCE E WHALEN STREETADDRESS 325 WESLEY DRIVE C MECHANICSBURG STATEPA ZI~ 17055 Flle Number -- Tax Payments and Credits: ~i 1. Tax Due (Page 2, Line 19) (1) 10,768.46 2. CreditslPayments 11,000.00 A. Prior Payments B. Discount 538.42 ', 3. Interest Total Credits (A + B } (2) 11, 538.42 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. FIII in oval on Page 2, Line 20 to request a refund. 5. H Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (3) (4) (5) Make check payable to: REGISTER OF WILLS, AGENT. ~I 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 :.......................................................................................... ^ I!i x^ b. retain the right to designate who shall use the property transferred or its income : ............................................ ^ I x^ c. retain a reversionary interest; or .......................................................................................................................... ^ II d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ Q 2. N death oxurted after Dec. 12,1982, did decedent transfer property within one year of death ~~~ 769.96 without receiving adequate consideration7 .............................................................................................................. ^ ' 0 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? .............. ^ ', Q 4. Did decedent own an individual retirement account, annuity or other non-probate property, which 'I contains a benef~iary designation? ........................................................................................................................ ^ ~' IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE R A$ PgRT OF THE RETURN. . y ~., ..- :.;~~;. For dates ~ 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 perc~t 172 P.S. §9116 (a) (1.1) (i)). For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the su ' ing spouse is 0 percent (72 P.S. §9116 (a) (1.1) (ii)). The statute does not exempt a transfer to a suMving spouse from tax, and the statutory requirementis fo disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficlary. 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 u~e of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)J. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 pe nt, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(x)(1)]. • The tax rah imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent 172 P.S. §9116(x)(1:3)]. ~ sibling is defined, under Section 9102, as an individual who has at least one parent in common with the deced~rt, whether by blood or adoption. REV 1503 EX+ (8-98) COMMONWEALTH OF PENNSYLVANIA STOCKS & BONS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NU BER FLORENCE E WHALEN 21-09-~ 207 All property jointly-owned with right of survivorship must be disclosed on Schedule F. REV 1508 EX+ (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDt~LE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FIDE NUMBER FLORENCE E WHALEN 21-09-1207 Include the proceeds of litigation and the date the proceeds were received by the estate. All property IointM~owned with right of survivonhio must be discinsed en schwdidw F ,REV-1511 EX+ (10-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS _r ESTATE OF FILE NUMBEIR '~, FLORENCE E WHALEN 21-09-1207 ' Decedent's debts must be reported on Schedule I, ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: i I' FLOWERS & FUNERAL MEAL ~! 411.25 2. AUER CREMATION SERVICES OBITUARY NOTICE FOR FLORENCE 100.24 B. 1. 2. 3. ADMINISTRATNE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) _.___ Street Address Gty State ZIP Year(s) Commission Paid: Attorney Fees: Family Exemption: (If decedent's address is not the same as claimants, attach explanation.) Claimant 4. 5. 6. 7. Street Address City State ZIP Relationship of Claimant to Decedent Probate Fees: Accountant Fees: Tax Return Preparer Fees: TOTAL (Also enter on Line 9, Recapitulation) I ; If more space is needed, use additfonal sheets of paper of the same size. 288.50 2,500.00 3,299.99 •REV-1512 EX+ (12-08) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER FLORENCE E VVHALEN ~~~q_~~n~ Report debts Incurred by the decedent prior to death that romained unpaid at the date of death, including unrolmbunsed me ical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH i• CONTINUING CARE RX PHARMACEUTICALS I 89,58 2. BETHANY VILLAGE NURSING HOME BILL 73.95 3. HAMPDEN PHYSICIAN ASSOCIATES MEDICAL CARE I ' 56.07 4. COHICK & ASSOCIATES BOOKKEEPING & ACCOUNTING SERVICES PRE DOD I ~ 699.28 5. COHICK & ASSOCIATES 2009 TAX PREPARATION ' 384.00 6. PA DEPARTMENT OF REVENUE PERSONAL INCOME TAX FOR 2009 II 1,621.00 I I ~I ', ~,I i I i i i '~ i TOTAL (Also enter on Line 10, Recapitulation) ~ 2,923.88 If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE BENEFICIARIES ESTATE OF: FILE NUMBER: FLORENCE E WHALEN 21 9-1207 RELATIONSHIP TO DECEDENT A OUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Ust Trustee(s) ' OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.1).] ', 1• JOAN BOEGEL SISTER I 1/4 2. GERTRUDE CANTWELL SISTER II 1 /4 3. CECILIAJBAUM NIECE I 1/12 I 4 PETER BOEGEL NEPHEW 1/12 5. THOMAS P BOEGEL NEPHEW ', 1/12 6. EMILY BUCHANAN NIECE ' 1/12 7. PATTI CANTWELL NIECE ~ 1/12 8. LORETTATURMEL NIECE ' 1/12 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV•1500 COVER SHEET, AS NON TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: L TOTAL OF PART II -ENTER TOTAL NON TAXABLE DISTRIBITIONS ON LINE 13 OF REV-1500 COVER SHEET. ~; If more space is needed, use addkional sheets of paper of the same size. LAST WILL AND TESTAMENT OF FLORENCE E. WHALEN I, FLORENCE E. WHALEN, of Cumberland County, Pennsylvania, declaze this to be my Last Will and Testament. I revoke all other Wills and Codicils that I may have previously made. Article I My just debts and expenses of my last illness, funeral, and administration of my estate shall be~paid by my Executor from the principal of my residuary estate as soon as practicable after my --. . death. ~t ~~ Article II ~: All inheritance, estate, and succession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. Article III I give, devise and bequeath in accordance with any memorandum which I have either handwritten or signed, located with my Will or with my valuable papers and found within 30 days of the probate of my Will. Gifts may only be to persons who survive me or to organizations which exist at my death, and if there is a conflict, the memorandum having the latest date shill govern. Article IV I give, devise and bequeath any and all tangible personal property, not listed in Ithe above- mentioned memorandum, of any kind and nature and wheresoever situated that I may c~wn at the ~ . time of my death (together with any insurance pertaining thereto), including, but not li~iited to, any automobiles, silverware, books, furniture, furnishings, clothing, personal effects, j~wehy, china, pictures and paintings, IN EQUAL SHARES to my sisters, GERTRUDE W. CANTWELL and JOAN P. BOEGEL, or the survivor. In the event that both GE)~tT~tUD.E W. CANTWELL and JOAN P. BOEGEL predecease me or fail to survive me by thirty (30) days, the division thereof is tv be determined by any Executor acting hereunder if the interested parties cannot agree. Article V All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath according to the following schedule: A. I give and bequeath ONE-FOURTH (1/4) of the rest, residue and remainder of my estate to my sister GERTRUDE W. CANTWELL. In the event GERTRUDE W. CAI~TWELL -2- ,~ - predeceases me or fails to s..u-vlvo ne by for GERTRUDE W. CANTWELL to her daughter G. PATRICIA CANTWELL, Ilcr 3t1~'rp~ es.'" B. I give and bequeath ONE-FOURTH (1/4) of the rest, residue and remainder of my estate to my sister JOAN P. BOEGEL. In the event JOAN P. BOEGEL predeceases me or fails to survive me by thirty (30) days, I give and bequeath the share of my estate for JOAN P. )~OEGEL to her descendants then living in equal shazes, Per Stirpes. C. I give and bequeath ONE-HALF (1/2) of the rest, residue and remainder bf my estate to be divided equally among my following nieces and nephews: G. PATRICIA CA~ITWELL, EMILY BUCHANAN, PETER A. BOEGEL, LORETTA M. TURMEL, CECILIA $AUM, and THOMAS P. BOEGEL. If any of my beneficiaries in this paragraph predecease nee or fail to survive me by thirty (30) days, I give, devise and bequeath his.or her shaze to his or hdr issue who survive me, per stirpes, or if he or she have no issue, the share(s) are to be added equally) to the other shares. Article VI Except as otherwise provided in this Will, I have intentionally failed to provide for any other persons or relatives, whether claiming to be an heir and/or relative of mine or no't. Insofar as I have failed to provide in this Will for any of my relatives,.and/orfssue now living] or later born or adopted, such failure is intentional and not occasioned by accident or mistake.'' Specifically, SUSAN CANTWELL (an adopted daughter o€my sister, GERTRUDF~ W. CANTVVELL) is not to inherit any monies or property, personal or real, under the terms of this Will. ~, -3- entity directly or indirectly contests in any court the validity of this Will, including any amendments thereto, then the right of that person or entity to take any interest in my estate shall ceajse, and that person or entity shall be deemed to have predeceased me. Article VIII If a beneficiary under this Will has not attained the age of thirty (30) years, the haze of the beneficiary shall be placed in a sepazate trust, for the benefit of that beneficiary according to the terms in Articles IX and X. Article IX In the event that a Trust is created by or as a result of any part of this Will, th~ terms and conditions of the Trust shall be as follows: A. To expend and apply so much of the net income and so much of the principal of the Trust as the Trustee shall consider advisable for the support, health, care and education ~f the child until the child attains the age of thirty (30) years. B. Upon attaining the age of twenty-two (22), one-fourth (1/4) of the pri~cipal and accumulated income, of the child's share shall be distributed outright to the child. C. Upon attaining the age of twenty-six (26), one-fourth (1(4) of the principal and accumulated income, of the child's remaining share shall be distributed outright to the ~hild. -4- _. .. ... _..._ k.:._.. If any person or entity other than me singulazly or in conjunction with any other person or D. Upon of the child's shaze shall be distributed outright to the child. E. No beneficiary or remainderman of this Trust shall have any right to alienate, encumber, or hypothecate his or her interest in the principal or income of the Trust in a~y manner, nor shall any interest be subj ect to claims of his or her creditors or liable to attachment, e~cecution, or other processes of law. III Article X In order to carry out the purposes of the Trust established by this Will, the I~'rustee, in addition to all other powers granted by this Will or by law, shall have the following powers over the Trust estate, subject to any limitations specified elsewhere in this Will: !~ (a) to retain in the form received and/or to sell either at public or private sae, any real ~I estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, !I (c) to invest and reinvest in all forms of property without being confin~ to legal investments, and without regazd to the principal of diversification, (d) to exercise any option or right arising from the ownership of i (e) to compromise claims without court approval and without consent of amy (f j to file fiduciary/income tax returns and pay the tax due for any yeaz for w~ich such a return is required, I~~, i (g) to make distributions in cash or in kind, or in both, and to determine thie v~lue of any such property, III -5- ,. to employ any attorney, investment advisor, or other agent deemed necgssary by my Executor; and to pay from my estate reasonable compensation for all their services, (i) to conduct along with or with others, any business in which I am engaged in or have an interest in at the time of my death, and (j) to receive reasonable compensation in accordance with their standard schedule of fees' in effect while their services aze performed. Article XI I hereby appoint my niece, CECILIA BAUM, of Newazk, Delawaze, as Trustee of any Trust(s) created in this Will. In the event of the renunciation, death, resignation, or inability to act, for any reason whatsoever of CECILIA BAUM, I nominate and appoint my niec~, EMILY BUCHANAN of Minoa, New York, as Successor Trustee of any Trust(s) created in this Will. Article XII I nominate, constitute, and appoint my sister JOAN P. BOEGEL, of Boilin~ Springs, Pennsylvania, and my niece CECILIA BAUM, of Newazk, Delaware, Co-Executors c~f my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of both JOAN P. BOEGEL and CECILIA BAUM, I nominate, constitute and appoint I my niece, EMILY BUCHANAN of Minoa, New York, successor Executrix of my Z,as~t Will and Testament. Idirectthat my Co-Executors or successor Executrix be permitted to serve wit~iout bond and in addition to those powers granted by law, I grant them power to distribute in cash or~ in kind in like or in unlike shares and to file any qualified disclaimer I could have filed if living. My Co- -6- artd euccesaor my estate. Article XIII In addition to the powers conferred by law, I authorize my Co-Executors an~ successor Executrix, in his/her absolute discretion: ', (a) to retain in the form received and to sell either at public or private sale, an~ real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, c to invest and reinvest in all forms of property without being confined to legal O investments, and without regazd to the principal of diversification, (d) to exercise any option or right arising from the ownership of investm~en~s, '. (e) to compromise claims without court approval and without. consent of arty 1#eneficiary, (f) to file any federal income tax return for any yeaz for which I~ have no~ filed such return prior to my death,. ', (g) _to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed neces~ary by my Executor(s) and to pay from my estate reasonable compensation for all their services, '~, (i) to conduct alone or with others, any business in which I am engaged'in, or have an interest in at time of my death, and III -7- __ . , , to roceiva reasonably compeairatton in rdance th thalr s ac u e o in effect while their services are performed. IN WITNESS WHEREOF, I, FLORENCE E. WHALEN, hereby set my hand to this my Last Will and Testament, on ~~~ j~ , 2001, at I-Harrisburg, Pennsylvania. I~~ -~~..J FLORENCE E. WHALEN In our presence, the above-named FLORENCE E. WHALEN signed this and d~clared this to be her Last Will and Testament, and now at her request, in her presence, and in thie presence of each other, we sign as witnesses. ~' u"„P Address ~~ ~ ~~ t -Za ~ 3 -8- - - L. ~:~. ~ _ . - - _ __ I, FLORENCE E. WHAI.EN, Testatrix, who signed the >:oregoiri$ tii duly qualified according to law, acknowledge that I signed and executed this instrui and that I signed it willingly as my free and voluntary act for the purposes therein Sworn to or affirmed and acknowledged before me by FLORENCE E. WHALEN, the Testatrix, on ~2 - ~ ,2001. \..~: t ` ~ Public as my ~, FLORENCE E. WHALEN Low~P~tlonT ' I.86At. OIIOn ~P»~~~ E~tt 2ii; ~lFt We, the undersigned witnesses who signed the foregoing instrument, being dul qualified according to law, depose and say that we were present and saw the Testatrix sign anld ecute this instrument as her Will; that she signed and executed it willingly as her free and volun 'act for the purposes therein expressed; that each of us in her sight and hearing signed the Will as wi esses, and that to the best of our knowledge, that she was at that time eighteen (18) years or mor of age, of sound nand, and under no constraint or undue influence. Swom to or affirmed and subscribed to before me and T8c ~ . ,. ~ ..1 e., L.. Pv c.~ a 11 witnesses, on ~ 2 -1 ~ , 2001.. No blic _ .^.... ~ L ~ CO~+ L,ON~If~fbo N~ ~ X14 - 9 - ~ ~~ ., ~ ..: ` ,.(~ ~r+;' ..,,,.....` . ;,,