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Home My WebLink About11-18-10 (2)J 1505610143 REV-1500 Ex (o,-io, OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO 60X.280601 INHERITANCE TAX RETURN 21 10 0683 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 207 07 8563 04 28 2010 06 04 1917 Decedent's Last Name Suffix Decedent's First Name MI MORRIS CHARLES D (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI MORRIS FLORENCE D 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 ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise ~ 5. Federal Estate Ta;c Return Required (date of death after 12-12-E.2) ^ 6 Decedent Died Testate ~ Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes Trust) (Attach Copy of (Attach Copy of Will) 9. Litigation Proceeds Received ~ Yy 1 ~~ between 12 31 zJ1 and~ti(dat~e5~f death ~ 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION ;iHOULD BE DIRECTED TO: Name Daytime Telephone Number JAMES D BOGAR 717 737 8761 First line of address ONE WEST MAIN STREET Second line of address City or Post Office State ZIP Code SHIREMANSTOWN PA Correspondent's a-mail address: Jbogar@bogarlaw.com REGISTER .LS USE~ILY ~. r. i = ''! ~ -~- p. _ ~ ,,., ~ ~ -- - ,-. '~- ~, -~t ~ T.J ~ ~ .w..4.s ' ~ .. DA ~ F~l_ED ~ . ; ~.."t _.~..' . =~ ~--^ ~ Under penal ~ 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, rec nd complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge. SIGNA E~ ,VERSO RES~PO;N LE FOR FILING RETURN /~ IDATE /l.///~7~// ~~~A~,~iJ Robert A. Morris /~ //) //1) ADDRESS 6352 Powderhorn Road Mechanicsbur PA 17050 SIGNA E OF REPAR R HER THAN REPRESENTATIVE DATE James D. Bogar ~ ADDRESS One West Main Street, Shiremanstown, PA 17011 Side 1 1505610143 ],505610143 r~~~ J 1505610243 REV-1500 EX Decedent's Social ;Security Number Decedent's Name: MOrrIS, Charles DeWitt 2 0 7 0 7 8 5 63 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. 182,004.59 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 I~p~ Probate Property uested rate Billin Re S 7 ~ 7 ~ 0 2 2.17 ............ g q epa (Schedule G) u . 2'79, 026.76 g. Total Gross Assets (total Lines 1-7) ..................................................................... 8. 15,554.38 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 10. Debts of Decedent, Mortgage Liabilities, 8~ Liens (Schedule I) .............................. 10. 15,554.38 11. Total Deductions (total Lines 9 & 10) ................................................................... 11. 263,472.38 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. 2 63 , 4 72.3 $ 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 under Sec. 9116 19 5, 2 4 7 . 2 8 15. 0. 0 0 (a)(1.2) X .00 16. Amount of Line 14 taxable 6 8 , 2 2 5.10 16. 3 , 0 7 0.13 at lineal rate X .045 17. Amount of Line 14 taxable 0. 0 0 17. 0. 0 0 at sibling rate X .12 18. Amount of Line 14 taxable 0 0 0 18. 0. 0 0 ' at collateral rate X .15 19. Tax Due .................................................................................................................. 19. 3 , 0 7 0.13 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 1505610243 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-10-0683 DECEDENT'S NAME Morris, Charles DeWitt STREET ADDRESS 1070 Memory Lane CITY Mechanicsburg STATE PA ZIP 17050 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 2,810.92 147.94 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box 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 TAX DUE. Make Check Payable to: REGISTER OF WILLS, AGENT. (3) (4) (5) 3,070.13 2,958.86 111.27 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 :.................................. 0 0 c. retain a reversionary interest; or ............................................................................................................... ^ 0 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? .................................................................................................................... 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ^x ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which 0 ^ 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 January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the survivinc 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 j72 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 iblood or adoption. (1) Total Credits (A + B) (2) Rev-1508 EX+ (6-98) SCHEDULE E w CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERT1( COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Morris, Charles DeWitt 21-10-0683 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) ~~ Citizens Bank July 21, 2010 James D Bogar Attorney At Law One West Main Street Shiremanstown PA 17011 Estate of Charles D Moms Date of Death: Apr 28, 2010 SSN: 207-07-8563 One Citizens Drive ROP 112 Riverside, RI 02915 Dear Sir/Madam: In accordance with your request, the attached information sheet has been provided in the above decedent's name as of his/her date of death. For IL or LC accounts, contact our Loan Department at 1-800-708-6680. For all other inquiriies, please call 1-877-579-2667 Sincerely, /' < - ~J!~ " Kelli-Jean Paiva Decedent Account Processing ~~ ~ ti~er~s fan w Account Number 6225158417 Account Title Charles D Morris Date Opened 7/7/2009 Account Type Checking Principal Balance as of DOD $161001.28 Interest from Last Posting to DOD $3.31 Account Balance as of DOD $161004.59 YTD Interest to DOD $89.27 Rev-1510 EX+ (6-98~ SCHEDULE G j , ~ ,y INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Morris, Charles DeWitt 21-10-0683 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE OF TRANSFER.SATTAC'H ACOPY OF T~E DEEED FOOREREAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (EF APPLICAE3LE) TAXABLE VALUE 1 Citizens Investment Services -Account No. 97,022.17 97,022.17 L7C067407; date of death value $97,022.17; Florence A. Morris, surviving spouse, is the Transfer of Death beneficiary. TOTAL (Also enter on Line 7, Recapitulation) I 97,022.17 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 ~~chedule G (Rev. 6-98) ~ ._.. . _. James D. Bogar Attorney at Law One West Main Street Shiremanstown, PA 17011 RE: Account Number: L7C067407 Registration: Charles D. Morris Dear Mr. Bogar: 1200 Hancock Street Ouincy, MA 02169 August 6, 2010 We are writing with regard to your recent request for the above referenced account. Please extend our condolences to the family of Mr. Morris. We are providing a summary of Mr. Morris' account in the table below as of the close of business on April 28, 2010 Fund PIMCO Real Return A PIMCO Total Return A Number of Shares Share Price Value of Account 4,405.286 $11.09 $48,8.54.62174 4,363.002 $11.04 $48,1 X57.54208 Total Account Value as of April 28, 2010 $97,022.16382 In regards to your letter, this account was established on April 19, 2010 as a non-IRA account with. a Transfer on Death beneficiary. The mined beneficiary is Mr. Morris' wife, Florence A. Morris. The account was not funded via a transfer or rollover, and the funds were purchased on the day of opening. Should you have any further questions, please call Citizens Investment Services Customer Service at 1-800-942-8300. We are available Monday through Friday, 8:30 a.m. to 5:00 p.m. ET. We will be happy to assist you. Sincerely, ..~--~.. _ ~~ Tim Jackson Beneficiary Account Services Specialist 005-0623100ps-CIS Securities, Insurance and Investment Advisory Services offered through CCO Investment Services Corp. Member FINRA, SIPC. 53 State Street, MBS770, Boston, MA 02109. (800) 942-8300. CCO Investment Services Corp. is an affiliate of RBS Citizens, N.A. and Citizer7s Bank: of Pennsylvania. ~~ RBS Securities and Insurance Products are: • NOT FDIC INSURED • NOT BANK GUARANTEED • MAY LOSE Vf;L.UE • NOT A DEPOSIT • NOT INSURED BY ANY FEDERAL_ GOVERNMENT AGENCY REV-1151 EX+ (10-06) ,~. COM INOHERITANCE~ ~ RETURN ANIA RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Morris, Charles DeWitt 21-10-0683 _ Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT N MBER q, FUNERAL EXPENSES: B. 1 2 3 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zia Yearlsl Commission said Attorney's Fees Bogar & Hipp Law Offices Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zia Relationshio of Claimant to Decedent 12,600.00 4. Probate Fees 324.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 2,629.88 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 15,554.38 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Morris, Charles DeWitt 21-10-06!33 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 Central PA Pulmonology -medical bill 382.54 2 Holy Spirit Hospital -medical bill 67.56 3 Holy Spirit Hospital -medical bill 143.37 4 Moffit Heart and Vascular -medical bill 100.24 5 RESERVES: -Costs to conclude administration of Estate, including filing fee for PA 1,750.00 Inheritance Tax Return and Inventory, personal and fiduciary income tax returns 6 Spirit Physicians -medical bill 186.17 H-B7 2,629.88 Copyright (c) 2002 form software only The Lackner Group, inc. Form PA-1500 Schedule H (Rev. 6-98) REV-1513 EX+ (11-08) y SCHEDULE J COMINOHERITANCE~a,xR TURNANIA BENEFICIARIES RESIDENT DECEDENT ESTATE OF I FILE NUMBER Morris, Charles DeWitt ~ 21-10-06 733 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENe (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal • distributions, and transfers under Sec. 9116 a 1.2 See attached schedule Total Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 15 00 cover sheet, as a r o riate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Charles DeWitt Morris 04/28/2010 207-07-8563 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 1 Virginia K. Brenneman 5 Leisure Lane Blain, PA 17006 2 Alan D. Morris 378 Ogeechee Drive Richmond Hill, GA 31324 3 Florence D. Morris 1070 Memory Lane Mechanicsburg, PA 17050 4 Paul A. Morris 1848 Chasewood Park Drive Marietta, GA 30066 5 Robert A. Morris 6352 Powderhorn Road Mechanicsburg, PA 17050 Daughter One-fourth of fifty percent of rest, residue and remainder Son One-fourth of fifty percent of rest, residuue and remainder Spouse $30,000.00 plus fifty percent of rest, residue and remainder Son One-fourth of fifty percent of rest, residue and remainder Son One-fourth of fifty percent of rest, residue and remainder Tota l 1