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HomeMy WebLinkAbout11-01-10 150561D148 REV-1500 EX (01.10) OFfIC1AL USE ONLY PA Deparimenl of Revenue Bureau at Individual Taxes County Code Year File Number PO BOX 2130601 INHERfTANCE TAX RETURN 21 10 0331 Harrisburg, PA n12a-osol RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY 088-D9-7176 02082010 Decedent's Last Name Suffix BAKER (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Social Security Number Date of Birth MMDOYYYY 010319],5 Decedent's First Name MI HELEN M Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS FILL iN APPROPRIATE BOXES BELOW ® 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Retum (date of death ^ 4. Limited Estate ^ 4a. Future Interest Compromise (date of prior to 12-13-82) ^ 5. Federal Estate Tax Return Required ® 8. Decedent Died Testate (Attach Copy of Willy ^ death after t2-i2-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) ~ 8. Total Number of Safe Deposit Boxes ^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death ^ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST ~ COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number LAWRENCE B• ABRAMS, ESQU I 717-233-5731 First line of address ONE S• MARKET SQUARE Second line of address P• 0• BOX 1146 City or Post Office State ZIP Code HARRISBURG PA 17108 REGISTER ~ WILLS USE ONB1A `C,j c, ~ © ~? c, 2 r`~r rn C7 C~ ~, , ~ ~- r-n t -,:: ~~~~ ~ Eb N =:. - i.~:J N Correspondent's a-mail address: Under penalties of perjury, I declare that 1 have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, Correct and complete. DeGarallon of preparer other than the personal representative is based on all inionnation of which preparer has any knowledge. - ~~ - r cs.fi^t, Geor a D. Baker /O_ 27 io ADDRE ONE ARKET S U 0• BOX 114 HARRISBURG, PA 17108-1146 SIG P ER E ATIVE ADDRES a ~T~~ _ ~O ONE S• MARKET SQUARE, P• 0• BOX 114 HARRISBURG, PA 17108-1146 PLEASE USE ORIGINAL FORM ONLY Side 1 15D5610148 9M48474.000 15D561D148 ,J _ ~ _y ~~ _-` . r-~ =r'"{ _~ # 1505610248 _ REV-1500 EX Decedents Name: BAKER I-I 1 F N Decedent's Social Security Number 088-09-7176 r1 RECAPITULATION 1. Real Estate (Schedule A) 1 D • D D 2. Stocks and Bonds (Schedule B) . 2 D • D D 3. Closely Held Corporatiorf, Partnership or Sole-Proprietorship (Schedule C) , 3 D • D D 4. Mortgages and Notes Receivable (Schedule D} 4 D • D D 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 5. 2 6 , 4 2 4 •12 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested g D • D D 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 15 8 , 9 5 4 • ? 5 8. Total Gross Assets (total Lines 1 through 7) 6 ], 8 5 , 3 7 8.8 7 9. Funeral Expenses and AdminisVative Costs (Schedule H), .9 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 10 11. Total Deductions(totalLines9and10),. 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 Subject 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 unfjer Sec. 9116 16. Amount of Line 14 t xable o 4~ at linealratex . 156,902.03 1s. 17. Amount of Line 14 taxable at sibling rate X .12 D • D D 17. 18. Amount of Line 14 taxable at collateral rate X .15 D • D D 18. 19. TAX DUE 19. 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15D5610248 Side 2 15D5610248 28,476.84 0.00 28,476.84 156,902.03 0.OD 156,902.03 0.OD 7,060.59 o•DD 0.OD 7,060.59 0 9M4648 4.000 REV-1500 EX Page 3 Decedent's Complete AdrirPSS~ Fle Number ~, , n n-r„ u~~y DECEDENTS NAME BAKER HELEN M STREET ADDRESS CUMBERLAND cITY STATE ZIP MECHANICSBURG PA 17055- Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 6 , 7 4 5.0 0 B. Discount _ 3 5 5• D O 3. Interest (1) 7,060.59 Total Credits (A + g) (2) 7 ,10 0.0 0 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. (3) 0.0 ^ (a) 39• 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0 • 0 0 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 Dec. 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 R 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)]. 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(x)(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(x)(1)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(x)(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. 9M4671 2.000 REV-1508 EX + (Cr98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Helen M. Baker 21 10 0331 3W46AD 1.000 (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (08-09) Pennsylvania DEPARTMENT CAF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ATE OF Helen M. Baker 21 10 0331 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBS DESCRIPTION OF PROPERTY INCLLOETFEWUAEOFTFETRANSFEREE,7HEIRRELATIONSHIPTODECEDENTAND THE DATE OF TRANSFER A7TACHA COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST EXCLUSION IF APPLICABLE TAXABLE VALUE 1• Chase Plus Savings In Trust For Jayne Baker Abrams, POD Account #000000849401526 55,313.66 100.0000 0.00 55,313.66 Interest accrued to 2/8/2010 7.71 100.0000 7,71 2 Chase Plus Savings In Trust For Patricia Baker, POD Account #000000849401518 51,878.31 100.0000 0.00 51,878.31 Interest accrued to 2/8/2010 7.24 100.0000 7,24 3 Chase Plus Savings In Trust For Mimi Baker, POD Account #000000849401488 8,230.10 100.0000 0.00 8,230.10 Interest accrued to 2/8/2010 0.43 100.0000 0.43 4 Chase Plus Savings In Trust For George Baker, POD Account #000000849401496 43,511.20 100.0000 0.00 43,511.20 Interest accrued to 2/8/2010 6.10 100.0000 6.10 TOTAL (Also enter on line 7, Recapitulation) $ 158,9 If more space is needed, use additional sheets of paper of the same size. 9W46AF 2.000 REV-1511 EX+ (10.09) Pennsylvania SCHEDULE H DEPARTMENTOF REVENUE FUNERAL EXPENSES AN D NJHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Helen M. Baker 21 10 0331 Decedent's debts must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~. Cassidy Funeral Home, Inc. Payment of Funeral 8xpenses 13,043.00 Total from continuation schedules I 2,038.53 B. 1 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City Year(s) Commission Paid: State ZIP 2. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address 4. 5. 6. 7. 1 2 City State ZIP Relationship of Claimant to Decedent Probate Fees: Accountant Fees: Tax Return Preparer Fees: Capital Area Health Associates Payment of invoice dated 04/28/2010 Alert Pharmacy Payment of finance charge Total from continuation schedules 2,000.00 127.50 101.52 1.00 11,165.29 TOTAL (Also enter on Line 9 Recapitulation) ~ $ 28 , 476 84 swasA~ z.ooo If more space is needed, use additional sheets of paper of the same size. Fsstate of: Helen M. Baker 21 10 0331 Schedule H Part 1 (Page 2) Item No. Description Amount 2 All Faiths Monuments, Inc. 8ngraving of Grave Marker 670.00 3 Mineola Florist Funeral Flowers 496.41 4 Woodhaven House Funeral Luncheon 762.12 5 St. Johns Cemetery Cemetery Fee 110.00 Total (Carry forward to main schedule) 2,038.53 Estate of: Helen M. Baker Schedule H Part 7 (Page 2) 3 4 5 6 7 8 9 10 11 Messiah Village Payment of charges from 01/01/2010 thru 02/08/2010 Alert Pharmacy Payment of medications H & R Block Payment of 2009 Personal Tax Preparation Capital Area Health Associates Payment of invoice dated 03/12/2010 George Baker Out of Pocket Payment of Postage to mail 2009 Personal Income Taxes Cumberland Law Journal Legal Advertisement Estate Checking Account Account Fee for Checks The Patriot-News Co. Advertisement ran in paper 04/16/2010, 04/23/2010 and 04/30/2010 Rhoads & Sinon - Bxpenses Professional Expenses 21 10 0331 10,583.85 18.91 221.00 11.88 12.30 75.00 7.00 164.96 70.39 Total (Carry forward to main schedule) 11,165.29 REV-1513 EX+(01-10) SCHEDULE J pennsylvania DEPAR11v1ENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Helen M_ Raker L1 l U U33.1 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. George D. Baker 5012 Scarsdale Road Bethesda, NID 20816 Chase Plus Savings In Trust For George Baker, POD Account #000000849401496 Inventory Value: 43,511.20 Accrued: 6.10 Son 43,517.30 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1 8 OF REV-1500 COVER SHEET, AS APP ROPRIATE. [[ 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 II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ONLINE 13 OF REV-1500 COVER SHEET. $ 0 . 0 0 swasai 2.000 ^ ~~~~~~ ~Na~~ ~~ iiccucu, use auuuionai sneers or paper or the same size. Estate of: Helen M. Baker Schedule J Part 1 (Page 2) Item No. Description 2 MaryAnn C. Miggins 191 Gulf Street Milford, CT 06460 Chase Plus Savings In Trust For Mimi Baker, POD Account #000000849401488 Inventory Value: 8,230.10 Accrued: 0.43 3 Patricia C. Fix 10030 Encino Avenue Northridge, CA 91325 Chase Plus Savings In Trust For Patricia Baker, POD Account #000000849401518 Inventory Value: 51,878.31 Accrued: 7.24 4 Jayne 8. Abrams 1812 Walnut Street Camp Hill, PA 17011 Chase Plus Savings In Trust For Jayne Baker Abrams, POD Account #000000849401526 Inventory Value: 55,313.66 Accrued: 7.71 Relation Daughter Daughter Daughter 21 10 0331 Amount 8,230.53 51,885.55 55,321.37 Baker, Helen M File Number: 21 10 0331 Statement Relating to Payment of Expenses By Beneficiaries on POD Accounts Attachment to Page 1, Side 2, Line 16 Expenses in excess of Estate assets were funded by the beneficiaries of the POD accounts reported on Schedule G prorata. The Executor has therefore taken a deduction from the value of the POD accounts for these expenses. 79A252.1 LAST WILL AND TESTAMENT OF HELEN M. BAKER IN THE NAME OF GOD, AMEN. I, HELEN A4. BAKER, residing at 20 Berkley P,oad, Mineola, County of ATassau, State of New YorY„ being of sound and disposing mind and memory, but sensible of the uncertainty of life and not acting under *"once, duress, menace, fraud or undue influence o-f any person whomsoever, and desiring to make -this disposition of my property while in health and strength, do hereby make, publish and declare this as, for, and to be my Last V3ill and Testament, and do hereby expressly revoke and cancel all other or former Wills and Codicils to Wi11s by me at any time made. FIRST: I hereby direct my executor hereinafter named to pay all my just debts and funeral expenses and all legitimate expenses incurred in the administration of my estate. SECOND: All the rest, residue and remainder of m_y property, of every nature and description, both real and .personal, and wheresoever situated, of which I may die seized or possessed, or to which I may be entitled at the time of my death, or over which I may then have the power of appointment, by Will or othen~ise, I give, devise and bequeath to my husband, GEOP,GE D. BAI~'R, to be his absolutely and forever. THIP.D: In the event that my said husband shall have pre- deceased me or my said husband and I shall have died in a common accident or disaster, I give, devise and bequeath all the said rest, residue and remainder of my property to my children, JAYNE BAKER ABRAtflS, PATRICIA E. BAKER, GEORGE D. BAKER, AA]D FRAP.YANA7 C. BAKER, or to her, his or their issue if any shall have predeceased ~I -i _. me, in equal shares per stirpes and not per capita, to be hers, his or theirs absolutely and forever. FOURTH: T hereby nominate, constitute and appoint my said husband, GEORGE' D. BAICEL~, to be the Executor of this, my Last Will and Testament, but in the event that my said husband shall Have predeceased me or otherwise fail to qualify, then I hereby nominate, constitute and appoint my son, GEORGE D. BAKER, to be the Executor. I do hereby further direct that my Executor shall have all the powers otherwise available under law and shall not be recl+sired to fux•nish bond or an1r other security for the faithful performance of his duties as such Executor in any jurisdiction. FIFTH: If, in accord wi}~.h paragraph "FOURTH'T hereinabove, my son, GEORGE D. BAKER, shall become the Executor of this, my Last Will and Testament, I direct that he shall have full power to sell, dispose, improve, lease, rent, mortgage, or exchange any real and/or personal property of which I may die possessed, if and in such manner. as he alone in his absolute and uncontrolled discretion, map consider i•t necessary in order to achieve the distribution of my property specified by paragraphs "SECOND" and °THIRD" hereinabove. -ti IN WITNESS 'WHEREOF, I hereunto subscribe my name this ~C•'' day of ~~^=r ~~ -:,: •~ n in the year of Our Lord One Thousand Nine hundred and Eighty-Four . / ., HELEN PSI. BARER, Testatrix -3- WITNESSETH: ~ C n _ ~: ; ~~_ , _ c"t'•L~.-Lt.c..:a. ; i l •y'• 2• i ir.U~~ ~ , /iT' L' We, th? undersigned do hereby certify that on the •-; ~ "~"• da1T of c;~'%~~=/:; -~,`, 1984, HELEN ICI. BhKER, the Testatrix above named, did, in the presence of the undersigned and each of us, subscribe, publish and declare the foregoing instnunent, consisting of two typewritten pages, as, for, and to be her Last Will and Testament and then and there requested each of us to sign our names thereto as witnesses to the execution thereof, which Tae hereby do in the presence of the Testatrix and each other on the said date. ~,_ ,_ 91%~7`~i ~' ~Y.-...c a..~. residing at ~,~',*_ q a...~x., '~< l~,(.LGtr_~_ ^ ~c,~'-~r«u~~ residing at ~~ G' iC ~~L.~~_~. ,~-rr,1_~• ~~ , `~ ~, f v ""``x~-~ ~ residing at /7~ ~~~ ~ .t,.~~~- c -~ --- STATE OF NEGI YORI{ ) ss.: ,~- ~=,, Each of the undersigned r'•;i inY !". ~'...,.~%r:!~°-`~.f, ~i1T'7~:"rq r1A6~~~,~~/: c ~~ ~; and ~~,!l ~ c -.~ C.-''/~,Y individually and severally being duly sworn, deposes and says: The within Will was subscribed in our presence and sight at the end thereof by Helen NI. Baker, the vrithin named Testatrix, or_ %i. t/~he ~.~- day of -5'i'Tin~i'~-'-f 1984, at ~~~f!% (<;,, %:'c7~r,•~;' /~,7~`„ Said Testatrix at the time of making such subscription declared the instrument so subscribed to be her Last Wi11 and Testament. Each of the undersigned thereupon signed his or her name as ai witness. at the end of said Wiil at the request of said Testatrix kl and in her presence and sight and in the presence and sight of each other. Said Testatrix was, at the time of so executing said Will, over the age of eighteen years and, in the respective opinions of the undersigned, of sound mind, memory and understanding and not under any restraint or in any respect incompetent to make a Will. The Testatrix, in the respective opinions of the undersigned, could read, write and converse in the English language and was suffering from no defect of sight, hearing or speech or froul any other physical or mental impairment, which would affect her capacity to make a valid Will. The Will w«s executed as a single,) original instrument and Yras not executed in counterparts. Each of the undersigned ~•ras acquainted with said Testatrix at~ such time and makes this affidavit at her request. ~~ The within Will was shown to the undersigned at the time this affidavit was made and rras elcamined by each of them as to the signature of said Testatrix and of the undersigned. I _2_ The foregoing instrumei?t was executed by the Testatrix and witnessed by each of the undersigned affiants. ~~ ~ ,(,~ ~~ Severally sworn to before me this '2~ 4;-,t.~, day of Y y- ~ ^e•4, . 1984. > Notary Eubl?c MARIe' FIERY MOTrI~Y PUL'LIC, State of New Yori; •No. 30-12091 btl Qualified in Nossou County ommis~ion E,~yires March 3Q. 19.~r