HomeMy WebLinkAbout11-18-101505607121
-' REV-1500 EX (06-05)
PA Department of Revenue
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN ~ ~ ~.~; ~J .~ ~,~`~'
HarrisburcLPA 17128-0601 RESIDENT DECEDENT ~ `°l ~' `~
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
1 8 1 3 2 5 7 9 4 0 7 2 4 2 0 0 9 0 5 1 6 1 9 4 1
Decedent's Last Name Suffix Decedent's First Name MI
K A W E L R U S S E L L P
(lf Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
a 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death
prior to 12-13-82)
4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required
death after 12-12-82)
® 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) {Attach Copy of Trust)
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)
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Name Daytime Telephone Number
G R E G O R Y R R E E D E S Q? 1? 2 3 5 0 4 3 4
Firm Name (If Applicable)
First line of address
3 ], 2 0 P A R K V I E W L N
Second line of address
City or Post Office State
H A R R I S B U R G P A
Correspondent's a-mail address: IaWOffIC2~r@2dp212W.COIT1
REGISTER Of>~1JILLS USE O1~
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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.
S NATURE ER N RE PONSIBLE FOR FILING RE RN DATE
ADDRESS
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
ADDRESS
PLEASE USE ORIGINAL FORM ONLY
Side 1
15056071,21, 15056071,21
1505607221
REV-1500 EX Decedent's Social Security Number
Decedent's Name: RUSSELL P• KAWEL 1 8 1 3 2 5 7 9 4
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 & Notes Receivable (Schedule D) ........................ 4. •
5 5 2 1 2 . 4 4
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5.
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6•
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ^ Separate Billing Requested ....... 7. •
8. Total Gross Assets (total Lines 1-7) ........................... $. 5 5 2 1 2. 4 4
................
9. Funeral Expenses & Administrative Costs (Schedule H) 9. 5 8 4 8 . 5 1
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............ 10. `
11. Total Deductions (total Lines 9 & 10) ........................... 11. 5 8 4 8 . 5 1
12. Net Value of Estate (Line 8 minus Line 11) ......................... 12• 4 9 3 6 3 . 9 3
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. 4 9 3 6 3. 9 3
TAX COMPUTATION -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
9 3
4 9 3 6 3
.
at collateral rate X .15 1 g,
19. Tax Due ............................................. ...19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
7 4 0 4. 5 9
? 4 0 4. 5 9
Side 2
1505607221, 1505607221 J
REV-1500 EX Page 3
Decedent's Complete Address:
Fi4e Number
0 0
DECEDENT'S NAME
RUSSELL P. KAWEL
STREET ADDRESS
CITY STATE ZIP
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19) (1) 7,404.59
2. CreditslPayments
A. Spousal Poverty Credit
B. Prior Payments 6, 500.00
C. Discount 325.00
Total Credits (A + B + C)
(2)
6, 825.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (D + E)
(3)
0.00
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) 0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 579.59
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 +SA. This is the BALANCE DUE. (56) 579.59
Make Check Payable fo: 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? .................................................................................
th?
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^ ^
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s or
or payable upon death bank account or security at h
intrust for
3. Did decedent own an ......
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)J.
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)]. 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.
REV-1508 EX + (6-98)'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
RUSSELL P. KAWEL 0 0
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.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Fulton Financial Corporation 7,329.96
Stock Account # 13624 (1,188 shares @ $6.17 per share)
(See copy of letter attached hereto as Exhibit "1 ")
2. PSECU
38,107.98
(See copy of letter attached hereto as Exhibit " 2")
3. Net proceeds of personal injury claim 8,929.50
4. 2009 Federal Income Tax Refund ~ 845.00
TOTAL (Also enter on line 5, Recapitulation) I ~ 55,212.44
(If more space is needed, insert additional sheets of the same size)
REV-1511 ~EX + (10-oS)
SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
RUSSELL P. KAWEL 0 0
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Newmyer Funeral Home 180.92
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s)
Street Address
City State Zip
Year(s) Commission Paid:
2, Attorney Fees 3, 900.00
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 140.00
5 Accountant's Fees
6. Tax Return Preparers Fees Stephen S. Simonic 150.00
7. PSERS Refund 246.22
8. Ambulance -special event 981.37
9. Engle-Hambright & Davies Inc. (Indemnity Bond) 250.00
TOTAL (Also enter on line 9, Recapitulation) I ~ 5,848 51
(If more space is needed, insert additional sheets of the same size)
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Ft ~I~rorJ F'INANCII~1_, ~1_)VI`~()R
ILlc~king Success Per.~onal.
(800) 62b-0255
August 19, 2009
Re: Fulton Financial Corporation Stock Account Number 13624
Registered: Russell P. Kawel SS# 181-32-5794
To Whom It May Concern:
According to our records there are 1,188 shares of Fulton Financial
Corporation stock in the above referenced account.
The closing price of FFC stock on July 24, 2009 was $ 6.17 per share.
Sincerely,
o,~e'`-~
Marylynn S. Dnrmstaetter
Corporate Services Officer
Shareholder Administrator
One Penn Square, Lancaster, PA 17602 • ~~r~ww.fultonfinancialadvisors.c~~m
Lnvestments • Wealth Management • Corporate and Retire- anent Services • Private Banking • Insurance
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August 27, 2009
Account # 0181 XXXXXX
JAMES E SUNDAY
JOAN L SUNDAY
2216 ORCHARD RD
CAMP HILL, PA 1 70 1 1-7445
Dear MR.and MRS.SUNDAY:
The following is the status of RUSSELL P. KAWEL's account with PSECU as of the date of death.
Joint Owner's Name NONE
Date of Death 07.24.2009
Date of Birth 05.16.1941
Share Description Open date Balance Accrued Dividend
S O1 Regular Shares 09.22.1965 $31,516.99 $9.93
S 02 Vacation Shares 02.02.1996 0.67 0.00
S 04 Checking 09.22.1965 6,580.03 0.36
Loan Description Open Date Balance Accrued Interest
L O l PSL Loan 11.19.1986 $ 0.00 $0.00
L 09 VISA 12.11.1986 0.00 0.00
The dividend earned from January 1, 2009 through the date of death was $42.16. We do not have safe deposit boxes
for our members.
If you have any questions, please call 234-8484 in Harrisburg or our toll-free number, (800) 237-7328. At the menu
prompt, enter 6 and then extension 2227.
Sincerely,
r•
Meacie Fairfa
Member Service Representative
Finance Support Unit
Pennsylvcinita S4ce4e I~mplnyees ~r•ec1i4 @:@`•iioi~
Main Address: 1 Credit Union Place, Harrisburg, PA 1 71 1 0-2990 • 71 7.234.8484 • 800.237.7328
Mailing Address: PO. Box 67013, Harrisburg, PA 1 71 06-701 3 • 717.777.2100 (TDD) • 800.472.1967 (TDD}
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LAST WILL AND TESTAMENT OF RUSSELL P. KAWEL
KNOW ALL MEN BY THESE PRESENTS, That I, RUSSELL P. KAWEL, currently of
the City of Harrisburg, County of Dauphin and Commonwealth of Pennsylvania, do make,
publish and declare this instrument to be my Last Will and Testament, hereby revoking and
making void any and all former Wills by me at any time heretofore made.
FIRST - I direct the Executors hereof to pay all my just debts, funeral expenses and costs
of administration as soon as conveniently may be done after my death. I further direct the
Executors hereof to pay all inheritance, estate, transfer and succession taxes which may be levied
or assessed upon any property which is included as part of my gross estate for the purpose of any
such tax.
SECOND - I give and bequeath the sum of Five Hundred and OOI100 ($SOO.OC-) Dollars
be given to my friend, SHIRLEY A. RUSSELL.
THIRD - I give, devise and bequeath all the rest, residue and remainder of my Estate,
both real and personal, to my friends, JAMES E. SUNDAY and JOAN L. SUNDAY, or fiheir
survivor.
FOURTH - I appoint my said friends, JAMES E. SUNDAY and JOAN L. SUNDAY, or
their survivor, to be the Executors of this, my Last Will and Testament. I do hereby give to the
Executors hereof full power, discretion and authority at any time or tunes to sell, at private or
public sale, mortgage, lease, pledge, exchange or otherwise deal with or dispose of the property
•._ -~ 7Q Page 1
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RPK W- l W-2
comprising my estate upon such terms as deemed best, to settle and compound any and all claims
in favor of or against my estate as deemed best and, for any of the foregoing purposes, to make,
execute and delivery any and all deeds, mortgages, contracts, leases, bills of sale or other
instruments necessary or desirable therefor.
LASTLY - I direct that no fiduciary appointed by this, my Last Will and Testament, shall
be required to give Bond and that if, notwithstanding this direction, any Bond is required by'any
law, statute or rule of court, no Surety shall be required thereof.
IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and
Testament, consisting of two (2) pages on the margin of which (except this page) I have affixed
my initials this ~~ ~~ day of , A.D. 2006.
,,~. l~
~~."' ~~.-~~ (SEAL)
Russell P. Kawel
Signed, sealed, published and declared by RUSSELL P. KAWEL, the above named
Testator, as and for his Last Will and Testament, in the presence of us and each of us, who at his
request, and in his presence, and in the presence of each other, have hereunto subscribed our
names as attesting witnesses. ~~
~ ~.~
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSLVANIA
COUNTY OF CUMBERLAND
:ss
I, Russell P. Kawel, the 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; and that I signed it willingly and as
my free and voluntary act for the purposes therein expressed.
Swom to or affirmed and_ acknowledged before me by Russell P. Kawel, the
testator, this ~ day of , 2006.
f~G
~' ~<~
R sell P. Kawel
Testator
Notary Public
^~hOTAR1AL SEAL
~s!~;~,NC~ !_ . ,4~yDERSON, Notary Public
-~a„}N;e~, Tvrp., Cumberland County
i t~;~~- ^.rrnmission Expires Jan. 28, 2007
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
:ss
We, GREGORY R. REED and SUSAN F. REED, the witnesses whose names are signed
to the attached or foregoing instrument, being duly qualified according to law, do def-ose and say
that we were present and saw the testator sign and execute the instrument as his Last Will; that
the testator signed willingly and executed it as his free and voluntary act for the purposes therein
expressed; that each subscribing witness in the hearing and sight of the testator signed the will
as a witness; and that to the best of our knowledge the testator was at that time 18 or more years
of age, of sound mind and under no constraint or undue influence.
Sworn to or affirmed and subscribed to before me by GREGORY R. REED and
SUSAN F. REED, witnesses, this --day of ~- ~ ~~ , 2006. ~
Witness
Not ry ublic
NOTARIAL SEAL
NANCY L. ANDERSON, Notary Publie ,
Hampden ?ti~,rp., Cumbcriand County
My Commission Expires Jan. 28, 2007
,. -
re erg Q. ~ee~
Attorney at Law
3120 Parkview Lane
Harrisburg, Pennsylvania 17111
Phone: (717) 238-0434 * Fax: (717) 238-8469
Email: lawoffice@reedpalaw.com
Joshua A. Reed, Esq.
November 17, 2010
Glenda Farner Strasbaugh
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013-3387
Re: Estate of Russell P. Kawel, deceased
Date of Death: July 24, 2009
File No. 2109-0725
Dear Ms. Strasbaugh:
Enclosed find the original and two copies of an inheritance tax return. Please file
the same forthwith and return a "stamped" copy to my office in the enclosed, self-
addressed stamped envelope. A check in the amount of $15.00 is enclosed to cover the
filing fee.
Very truly ours
Gregory R. Reed
GRR/sr
Enclosures