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HomeMy WebLinkAbout11-17-10Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW C~7 1. Original Return Q 4. Limited Estate Cif 6. Decedent Died Testate (Attach Copy of Will) O 9. Litigation Proceeds Received 7 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER 4F WILLS O 2. Supplemental Return (~ 4a. Future Interest Compromise (date of death after 12-12-82) Q 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 Q 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHQULD BE DIRECTED T0: Name Daytime Telephone Number KEITH O. BRENNEMAN ' (717) 697-8528 First line of address 44 WEST MAIN STREET Second line of address City or Post Office State ZIP Code _ __ . _ __ MECHANICSBURG PA 17055 Correspondent's a-mail address: REGIS ~F 1NILLS t~E ONLY - ~'3 ._ ~~ .~ t-~ rF - ~~~ ~~ -~"~ DATE FILED*~,."w '' ~ r a 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. SIGN URE O P S SP NSIBLE FOR FILING RETURN C)ATE Administrator J~ °/ /p A DRESS 40 Royal alm Drive, Mechanicsburg, PA 17050 SIG~l~ OF PREPARER OTHER THAN REPRESENTATIVE DATE !! ,...~ l~~//~i// O ADDRESS 44 West Main Street, Mechanicsburg, PA 17055 PLEASE USE ORIGINAL FORM ONLY Side 1 1,50561,0101, 15056101,01, J 1,50561,01,05 REV 1500 EX Decedent's Sociial Security Number ~eceaent~s Name: Mary Jane Chipriano ; 211-22-719'1 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. 49,719.18 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. 8. Total Gross Assets (total Lines 1 through 7) ...................... . ...... 8. ! 49,719.1$ 9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. 6,199.90 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule 1) .............. 10. ! 179,003.72 `` 11. Total Deductions (total Lines 9 and 10) ................................. 11. ` 185,203.62 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. (135,484.44).. 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. ' 0.00 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 .. .. at collateral rate X .15 18. 0.00 19. TAX DUE ......................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 1,50561,01,05 1,50561,01,0.5 J REV-1500 EX Page 3 File Number Decedent's Complete Address: 21-10-0775 DECEDENT'S NAME Mary Jane Chipriano - - --- _ _ --J -- ------_~~__-_--_-_ - - ^. ~-- _ - - __ STREET ADDRESS 442 Walnut Bottom Road - - !- CITY Carlisle STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments ____ B. Discount 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 TAX DUE. (3) (4) (5) o. o0 0.00 Make check payable to: REGISTER 4F 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 :.......................................................................................... ^ Q b. retain the right to designate who shad use the property transferred or its income : ............................................ ^ Q c. retain a reversionary interest; or .......................................................................................................................... ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ Q 2. If 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? .............. ^ 0 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)]. 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 or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(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. (1) Total Credits (A + B) (2) 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 Mary Jane Chipriano 21-10-0775 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. (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (10-09) -~ ` pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUNf BER Mary Jane Chipriano 21-10-0775 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. ._ _ B. ADMINISTRATIVE COSTS: i. Personal Representative Commissions: 2,000.00 Name(s) of Personal Representative(s) Ronald J. Chipriano, Administrator street Address _40 RoYaf Pafm Drive `________`-_____-_ ___ city __Mechanicsburg_ __________`_ ____ state PA _ ZIp 17050 _, Year(s) Commission Paid: 2010 3,000.00 2. Attorney Fees: Sne lbaker & Brenneman , P . C . 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: Register of Wills, Cumberland County 155.50 ($124.50 plus additional probate fee of $30.00) 5. Accountant Fees:, miscellaneous filing fees and reserve 750.00 6. ~5~i~rx~e~i~r~r~e~; Advertise grant of letters a. Cumberland Law Journal: $ 75.00 ~• b. The Sentinel 219.40 .:294.40.. TOTAL (Also enter on Line 9, Recapitulation) $ 6,199.90 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (12-Q8) ~ ~ pennsylvan~a ' DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER Mary Jane Chipriano 21-10-0'775 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) ~~ ` pennsylvania SCHEDULE ~ DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Mary Jane Chipriano 21-10-0775 RELATIONSHIP 70 DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List 7rustee(s~ OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1• Nancy M. Carlson, 274 East 24th Street, Idaho Falls, ID 83404 Daughter one-third (1/3) of ,,Estate 2. Ronald J. Chipriano, 40 Royal Palm Court, Mechanicsburg PA 17050 Son one-third (1 / 3 ) , of Estate 3. Robert G. Chipriano, 408 Garman Avenue, Galena, MD 21635 Son one-third (1 /3 ) - of Estate II 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 II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed, use additional sheets of paper of the same size. LAST WILL AND TESTAMENT 4W OFFICES NELBAKER, RENNEMAN & SPARE I, MARY JANE CHIPRIANO, of the Township of Monroe, County of Cumberland and Commonwealth of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and ,declare this as and for my Last Will and Testament, hereby revoking and making void all former Gtirills and codicils by me at any time heretofore made. FIRST. I-order and direct that all my just debts and funeral expenses be paid by my Executor or Executrix, as the case may be, hereinafter named, as soon as conveniently may be done after my decease. SECOND. T give, devise and bequeath all the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever and wheresoever situated unto my husband, JOHN L. CHIPRIANO, absolutely and in fee simple, if he survives me by as many as sixty ( 6 0 ) days . THIRD. If my husband, JOHN L. CHIPRIANO, does not survive me by as many as sixty (60) days, then and in that event, I give, devise and bequeath all the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever and wheresoever situated, in equal shares unto my three children, namely, NANCY M. CARLSON, RONALD J. CHIPRIANO and ROBERT G. CHIPRIANO, share and share alike, absolutely and in fee simple. If any of my said children should predecease me, I order and direct that the foregoing share of my estate attributable to such deceased child shall be distributed among his or her lawful issue per stirpes by representation and not per capita, subject, however, to the protective trust provisions as contained in Item Fourth hereinbelow with respect to any beneficiary who has not attained the age of twenty-two (22) years LAW OFFICES SNELHAKER. BRENNEMAN & SPARE fat the time for distribution. FOURTH. If any beneficiary hereinabove has not attained the age of twenty-two (22) years at the time of distribution, I order and direct that the distributive share of such person shall be paid over and delivered unto PNC BANK, N.A., (or its successor by merger, consolidation or other corporate reorganization) as my testamentary Trustee, IN TRUST, NEVERTHELESS, to hold, manage, invest, accumulate income and reinvest until said beneficiary attains the age of twenty-two (22) years, at which time said trust shall be terminated and the net proceeds thereof be paid over to the beneficiary absolutely. I authorize and empower my said Trustee to invest the assets of said trust in any reasonable manner and not be limited or restricted to so-called "legal" or statutory investments for i f fiduciaries . I designate any trust hereunder to be a spend-thrift trust. The beneficiary shall have no right to invade, pledge, assign or otherwise dispose of the assets of said trust (including income) nor shall any creditor of a beneficiary have any right to seize, levy or execute upon said assets by reason of any pledge, assignment or other transfer, voluntarily or involuntarily, made by said beneficiary. I further authorize and empower my said Trustee to use, consume, expend and apply from time to time such amounts of principal and income of and from said trust which in the exercise of its sole discretion shall be determined to be reasonable and necessary for the beneficiary's education. The term "education" shall be construed and interpreted to mean college or other past- highschool training which is intended to improve the beneficiary's productivity as an adult or enhance the quality of _2_ I his or her life. In considering what is reasonable and necessary, my said Trustee shall take into consideration the primary responsibility of the beneficiary's surviving parent to provide such education. It is my will and intention that the foregoing discretionary provision for education shall be supplementary to the parent's primary responsibility. LASTLY. I nominate, constitute and appoint my husband, JOHN L. CHIPRIANO, to be the Executor of this, my Last Will and Testament, but if for any reason he should fail to qualify as such Executor or cease so to serve, then and in that event, I nominate, constitute and appoint my daughter, namely, NANCY M. CARLSON, to be the Executrix hereof, each and both to serve without bond or other security as a condition of qualification hereunder. IN WITNESS WHEREOF, I, MARY JANE CHIPRIANO, have hereunto set my hand and seal to this, my Last Will and Testament which consists of three (3) typewritten pages to each of which I have ~~ affixed my signature this J5' day of ~~,~~~'~~ A.D. , One Thousand Nine Hundred Ninety-eight (1998). .^--- 't ~ ~ ~ T(f/ ~ ~~~.~,~'~/ (SEAL ) J;/ ~~ ry Jane C °ipriano _AW OFFICES iNELBAKER. tRENNEMAN & SPARE The preceding instrument, consisting of this and two (2) Bother typewritten pages, each identified by the signature of the iTestatrix, was on the date thereof signed, sealed, published and declared by MARY JANE CHIPRIANO, the Testatrix therein named, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence, and in the presence of each other, have subscribed our names w' hereto. ~ _ f _ r -- -3- COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) We, MARY JANE CHIPRIANO, RICHARD C. SNELBAKER and CHRISTINE M. WHITE, the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and Testament and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the (presence and hearing of the Testatrix, signed the Will as a witness and that to the best of his or her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. fi r f Testatri ~, . Witness 4 Witness Subscribed, sworn to and acknowledged before me by MARY JANE CHIPRIANO, the Testatrix, and subscribed and sworn to before me by RICHARD C. SNELBAKER and CHRISTINE M. WHITE, witnesses, this ~~ ' day of C~~'' , 1998. ~G~~f'~GGC1~ Nota y Public LAW OFFICES SNELBAKER, BRENNEMAN & SPARE NOtaftal SQ8! Patricl2t J. Thomson, Plotary FtRrRc ~~lta^lt~ttrg Born, Cur-~bertand Ctwn~ i~9y C~EmmlS,sfan Ea~pires Dec. 31, 1598 ~. .