HomeMy WebLinkAbout10-08-10 (2)1505610101
REV-1500 Ex `01.1°'
enns lvania OFFICIAL USE ONLY
PA Department of Revenue P Y County Code Year File Number
:,C CAA!Ml:kl CSI' Il::'v i'.NU(
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO Box Zsa60~ Z t b 9 ! D o y
Harrisburg, PA 1'7128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
266-57-6531 09/29/2009 02/03/1959
Decedent's Last Name Suffix Decedent's First Name IV11
VITT LAURA B
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name Mi
VITT CHRISTOPHER M
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
+~ 1. Original Return
O 4. Limited Estate
~ 6. Decedent Died Testate
(Attach Copy of Will)
O 9. Litigation Proceeds Received
O 2. Supplemental Return
O 4a. Future Interest Compromise (date of
death after 12-12-82)
O 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
O 10. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95)
O 3. Remainder Return (date of death
prior to 12-13-82)
O 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
O 11. Election to tax under Sec. 9113(A)
(Attach Sch. O}
__- - --
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
JAMES D. i=LOWER, JR. (717) 243-5513
First line of address
FLOWER LAW, LLC
Second line of address
10 W. HIGH ST.
City or Post Office
CARLISLE
Correspondent's a-mail address:
State ZIP Code
PA 17013
REGISTER ~~LS USE Y
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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.
SI NATURE PERS N RESPONSIBLE FO (LING RETURN DAT
~-
ADD
CHRISTINE N. BOYER, 70 WOO DE MEADOW RD. ELIOT, ME 03903-1234
N URE OF PREPARER HER THA REPRESE VE ~~ ATE D
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AD S
J ES D. FLOWER, JR., FLOWER LA L , 10 W. HIGH ST., CARLISLE, PA 17013
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610101 1505610101 J
1505610105
REV-1500 EX
Decedent's Name: LAURA 6. VITT
Decedent's Social Security Number
266-57-6531
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. 16,425.00
6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested........ 7. 92,607..99
8. Total Gross Assets (total Lines 1 through 7) ............................. 8. 109,032.99
9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. 5,825..00
10. Debts of Decedent, Mortgage Liabilities, and Liens {Schedule I) .............. 10. 444.12
11, Total Deductions (total Lines 9 and 10) ................................. 11. 6,269.12
12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 102,763.87
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made {Schedule J) .. ..................... 13. 0.00
14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. 102,763„87
TAX CALCULATION -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_ 15.
16. Amount of Line 14 taxable
at lineal rate X .0 _ 16.
17. Amount of Line 14 taxable
at sibling rate X .12 17,
18. Amount of Line 14 taxable
102,763.87
at collateral rate X .15 18 15,414.58
19. TAX DUE ....................................................... .. 19. 15,414.58
20. FILL IN THE OVAL iF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Side 2
1505610105 1505610105
REV 1500 EX Page 3 File Number
Decedent's Complete Address:
'~ LAURA B. vITT
STREET ADDRESS
1016 TUNBRIDGE LANE
CITY
MECHANICSBURG
STATE ZIP
PA 17050
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. CreditslPayments
A. Prior Payments 12,850.00
B. Discount 676.30
3. Interest
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 TAK DUE.
(1)
Total Credits (A + B) (2)
(3)
(4)
(5)
15,414.58
13,526.30
15.16
1,903.44
Make check payable to: REGISTER (~F 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 :................................................ ^ ^
.......................................... X
b. retain the right to designate who shall use the property transferred or its income : ............................................ ^ a
c. retain a reversionary interest; or .......................................................................................................................... ^ Q
d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ Q
2. tf death occurred after Dec. 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? .............. ^ Q
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 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 Jan. 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)J. 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, 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 ar for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)j. 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-1808 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDt/LE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
__
ESTATE OF FILE NUMBER
LAURA B. VITT 21-09-1009
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.
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RED'-15].0 EX+ (0£3-09)
~ Pennsylvania SCHEDULE G
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
LAURA B. VITT 21-09-1009
This schedule must be completed and filed if the answer to any of questions i through 4 on page three of the REV-iS00 is yes.
it mUre space is neeaeo, use aaoi>7ona~ sheets of paper of the same size.
~~ USAA Federal Savings Bank
- ~ ~ 10750 McDermott Freeway
San Antonio, Texas 78288-0544
• ~~~®
03790.3KDW.JSS103779622.01.01.92
LAW OFFICES
FLOWER LAW. LLC
10 W HIGH ST25-0799
CARLISLE PA 17013
July 28, 2010
Reference: Estate of Laura Vitt
Dear Sir or Madam,
As you requested, we're providing the balance of Ms. Vitt's account on the date of her death.
Account Type Account Ending in Interest Accrued Balance
Savings account 8423 $31.35 $95,607.99
If you have questions, please call a member service representative at 1-800-531-USAA (8722).,
Thank you,
USAA Federal Savings Bank
DM-03790 BKDATEDEATH 66072-0408 - FDIC
LENDER INSURED
REV-1511 EX+ (].G-U9)
. ~ r Pennsylvania
• DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
LAURA B. VITT 21-09-1009
Decedent's debts must be reported on Schedule I,
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Names} of Personal Representative(s)
Street Address
City -------- ---- - - _ -- _ __ ____ State __`_ ZIP _ _ -------
Year(s) Commission Paid:
2• Attorney Fees: :3,000.00
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: 310.00
5• Accountant Fees:
6• Tax Return Preparer Fees:
~• JEWELRY APPRAISAL, A. DeMELLO GEMOLOGICAL LABORATORY 2.,500.00
8. REGISTER OF WILLS, TAX RETURN FILING FEE 15.00
TOTAL (Also enter on Line 9, Recapitulation) I $ 5,825.00
If more space is needed, use additional sheets of paper of the same size.
Rr=V-1513 EX+ (I?-0$}
~ , Pennsylvania
• DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
E5TATE OF FILE NUMBER
LAURA B. VITT 21-09-1009
- ----
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medics! expenses.
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REV-1513 EX+ (01-10)
.:,^ pennsylvania SCHEDULE ~
' DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
eau RA e. vl-n- 2 ~ -os-~ oas
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECENING PROPERTY Do Not list Trusteejs) OF ESTATE
I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under
Sec. 9116 (a) (1.2).J
1. CHRISTINE N. BOYER, 70 WOODSIDE MEADOW RD., ELIOT, ME AUNT 100%
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE.
NON-TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART A -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ( ~
If more space ~s needed, use additional sheets of paper of the same size.
LAST WILL AND TESTAMENT
OF
LAURA B. VITT
Dated: March 10, 2009
Prepared by:
Paul M. Curry
22 Ashburn Drive Room 105
Carlisle, PA 17013
(717) 245-4940
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LAST V~~ILL AND TESTAMENT
or
LAURA B. ~TITT
I, LAURA B. VITT, a resident of the Commonwealth of Pennsylvania, make,
publish and declare this to be my Last Will and Testament, revoking all wills and codicils at any
time heretofore made by me. I live with my husband who is in the military service of the Unitf;d
States.
FIRST: I direct that the expenses of n1y last illness and funeral, the expenses of
the administration of n1y estate, and all estate, inheritance and similar taxes payable with respect
to property included in my estate, whether or not passing under this will, and any interest or
penalties thereon, shall be paid out of my residuary estate, without apportionment and with 110
right of reimbursement from any recipient of any such property (including reimbursement under
Section 2207B of the Internal Revenue Code).
SECOND: I give to my husband CHRISTOPHER M. VITT, if he survives me,
the smallest portion of n1y estate, if any, required to be given to my husband under applicable
law, after taking into account the aggregate value of any other property passing to him under this
will or otherwise. It is my desire and intent that my husband be disinherited by me to the fullest
extent pei-nlitted by law. All provisions of this will, including without limitation any provisior.~s
which may refer to persons taking by intestacy, shall be construed to effectuate such disir--
1leritance of my husband. I authorize n1y Executor to give to my husband such cash or propert~~,
outright or in trust, as my Executor may deem appropriate for the purpose of minimizing the
effect of any right of election or similar statutory right to any portion of my estate which may
have under the laws of any jurisdiction.
THIRD: I give all the rest, residue and remainder of lny property and estate,
both real and personal, of whatever kind and wherever located, that I own or to which I shall be
in any manner entitled at the time of my death (collectively referred to as my "residuary estate";I,
as follows:
(a) If CHRISTINE BOYER survives me, to CHRISTINE BOYER.
(b) If CHRISTINE BOYER does not survive me, my residuary estate shall be
paid and distributed to any then living issue of CHRISTINE BOYER, per stripes.
FOURTH: If any property of my estate vests in absolute ownership in a minor
or incompetent, I11y Executor, at any time and without court authorization, may: distribute tll~°
whole or any part of such property to the beneficiary;, or use the whole or any part for the health.,
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education, maintenance and support of the beneficiary; or distribute the whole or any part to a
guardian, committee or other legal representative of the beneficiary, or to a custodian for t:he
beneficiary under any gifts to minors or transfers to minors act, or to the person or persons with
whom the beneficiary resides. Evidence of any such distribution or the receipt therefor executed
by the person to whom the distribution is made shall be a full discharge of my Executor from any
liability with respect thereto, even though my Executor may be such person. If such beneficiary
is a m1110r, n1y ExeCUt01' play defer the distribution of the whole or any part of such property until
the beneficiary attains the age of eighteen (18) years, and may hold the same as a separate fund
for the beneficiary with all of the powers described in Al-ticle SIXTH hereof. If the benefi~ia:ry
dies before attaining said age, any balance shall be paid and distributed to the estate of the
beneficiary.
FIFTH: I appoint CHRISTINE BOYER to be my Executor. I direct that rio
Executor shall be required to file or furnish any bond, SUl'ety OI' Ot11eI' SeCUrlty lIl any ~UrlSdretlorl.
SIXTH: I grant to my Executor all powers confers ed on executors under tlae
Pennsylvania Probate, Estates and Fiducial-ies Code, as amended, or any successor thereto, and
all powers confel-red upon executors wherever my Executor may act. I also grant to m.y
Executor- power to retain, sell at public or- private sale, exchange, grant options on, invest anal
reinvest, and otherwise deal with any kind of property, real or personal, for cash or on credit; t:o
bon ovv money and encumber or pledge any property to secure loans; to pay any legacy or
distribute, divide or partition property in cash or' in kind, or partly in kind, and to allocal:e
different kinds of propel-t~~, disproportionate amounts of property arld undivided interests in
property among any parts, funds or shares; to determine dle fair valuation of property, wlth or
without regard to tax basis; to exercise all powers of an absolute owner of property; to
compromise and release claims with or without consideration; and to employ attol-lleys,
accountants and other persons for seI-~~ices or advice. The term "Executor-" wherever used
herein shall mean the executors, executor, executrix or administrator in office from tinge to time.
SEVENTH: I direct that for purposes of this will a beneficiary shall be deemed
to predecease me unless such beneficiary survives me by more than thirty days.
EIGHTH: My husband has served in the Armed Forces of the United States. I
therefore request that my Executor make appropriate inquiries to ascertain whether there are an.y
benefits to which. I, my dependents or my heirs may be entitled by virtue of any military
affiliation. I specifically request that my Executor consult with a retired affairs officer at the
nearest military installation, the Department of Veterans Affairs, and the Social Security
Administration.
IN WITNESS WHEREOF, I, LAURA B. VITT, sign my name and publish and
declare this instl-ument as my last will and testament this 10th day of March, 2009.
S
LAURA B. VITT
2
. The foregoing 111st1'Unlellt was signed, published and declared by LAURA ]3.
VITT, the above-named Testatrix, to be her last will and testament in our presence, all being
present at the same time, and we, at her request and in her presence and in the presence of each
other, have subscribed our names as witnesses on the date above written.
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ACKNOV~'LEDGMENT AND AFFIDA~TIT
COMMONWEALTH OF PENNSYLVANIA, COUNTY OF CUMBERLAND, ss.
We, the Testatrix and the witnesses, whose names are signed to the attached or
foregoing instrument, being first duly sworn, do hereby declare to the undelsignec~ authority ghat
the Testatrix, LAURA. B. VITT, signed and executed said lllStr11111e11t as her last will and
testament in the presence and hearing of the witnesses, and that she stated that said instrument
was her last will and testament, and that she had signed willingly, and that she executed it as leer
free and voluntary act and deed for the purposes therein expressed, and that each of the witnesses
at the request of the Testatrix, in the presence and hearing of the Testatrix and each other-, signed
the will as witness, and that to the best of his or her lalowledge the Testatrix was at the time at
least eighteen years of age or emancipated, of sound mind and under no constraint, duress, fraud
or undue influence.
LAURA B. VITT
Testatrix
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Witness
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Witness
Subscribed, sworn to and acknowledged before me by the said LAURA B. VITT,
Testatrix, and subscribed and sworn to before me by the above-named witnesses, this 10th day of
March, 2009.
Notary Public
My commission expires on
COIVIMON~`J~F,LTI-1 OF PENNSYLVANIA
IJotariai Seal
Rosa A. Ortiz, Notary Public:
Carlisle E3oro, Cumberland County
Member, Pennsylvania Association of Nota.riF