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HomeMy WebLinkAbout01-25-111505610101 REV-1500 Ex ~°,-1°' '!~"- OFFICIAL USE ONLY PA Department of Revenue Pennsylvania OEiARTMENT OF REVENUE County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 RESIDENT DECEDENT ~ ~ ~ ~ ~"'~ _ Harrisburg, PA 1'7128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY Decedent's Last Name Suffix Decedent's First Name MI G (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI ,. F.. ~, . 3,...a ..~ ~. , ~.~ _. Spouse's Social Secunty Number . - ~~ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS ~~~ FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82} O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) f, 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number ~, ~ :. ~„ First line of address ;. Second line of address City or Post Office State Correspondent's a-mail address: ZIP Code ~ ~~1~~ REGISTER OF WILLS USE ONLY C~ ' L~ T~~ .?+.1 - ~ ; t~ ~ ~___. =;:"~' ~: ~ ~ ^: 'I:YAT~ FILED -_ ~ ..T . I - ;=~ "i z .~ ~.~ Cj ~ - -r-~ 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. SIG~~~yOF~RSON REf SPONl'S~BL JFOR FIL{NG RETURN ~/ D/ ~ ~ ~~ SIGNAjfi~.,y~E OF PREPARER O ER TH R PRESENTATIVE DATE / ~ c _. i PLEA USE O IGINAL FORM ONLY L 1505610101 Side 1 1505610101 J J 1505610105 REV-1500 EX Decedent's Social Security Number Decedent's iVame: ,~~~ I.~ ~ ~x r ,Y ~ RECAPITULATION 1. Real Estate (Schedule A) ................ ........................... 1. -~ .w - ~ '~ >~ti 2. Stocks and Bonds (Schedule B) ....................................... 2. t ~~~,: 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. ,' 4. Mortgages and Notes Receivable (Schedule D) ........................... 4. ~l ~ • `f- Q ~ `' ;. `Y 5. Cash, Bank De osits and Miscellaneous Personal Pro e !` ~ ~~ ~ ~~~ p p rty (Schedule E)....... 5. Q 6. Jointly Owned Property. (Schedule F) p Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property ,~ (Schedule G) p Separate Billing Requested........ 7. ` / ~ ~ D 8. Total Gross Assets (total Lines 1 through 7) ............................. 8. ~" ~( ~' ~~ 9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. • ~w. 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) .............. 10. » '~; ' a ,A, , Y~ ., ' Q 11. Total Deductions (total Lines 9 and 10) ................................. 11. ~ / D 12. Net Value of Estate (Line 8 minus Line 11) ...............:.............. 12. ~ ~~~'~ Q~ ~ 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which `' ~•~ ~` an election to tax has not been made (Schedule J) ........................ 13. , k `~' ' ~'„ 14. Net Value Subject to Tax (Line 12 minus Line 13) ........................ 14. ~ Q ~~ © a~ TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers and~{ Sec. 9116 - ;-- r~ ~ k: ~- - ~ ~: ..,~H (a)(1.2) X .OIL ~D~ ~ Trd, 15. ~ ~ A 16. Amount of Line 14 taxable ` ''" ~ ~ ~ ` • ';, ~ ~. ~.a ~ ~ ~ ~ µ at lineal rate X .0 _ ~ ~ 16. ; ~ ~~ G a 17. Amount of Line 14 taxable i }''~~w ~Y`_ ~'~ ~ .~~.F~~~ rw~~A at sibling rate X .12 ~ ~ ~ 17, '' 18. Amount of Line 14 taxable ~ -~ at collateral rate X .15 ~ ~ ~ ~ - ~ 18. f ,- 19. TAX DUE ............... ....... , . _ ._ _ .... `, ~ .~ .. ... .. ........................19.E u~ ~ ~ v T 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT p Side 2 L 1505610105 1505610105 J REV-1503 EX+ (0-98) 'r , R COMMONWEALTH OF PENNSYLVANIA ~ ~ ;(~~~ ~ ~~~ INHERITANCE TAX RETURN ESTATE OF G. FILE NUf~BER /~~~ y.~N ~F..Z~J,~~L ~ TAN 200 - Doo Z s- All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUIv1BER DESCRIPTION OF DEATH ,. ~D S ~2~5 0~ FoT"l~oc,~~ ~NC.i ~d~~reN s7~C~ ~,?4~~a l ..r '~J ~ , ~Q' / // ~ . 1~'~ivJUS ~ G U~v ~ R /'l ct N ~ c /~~4L t-uN~ ~ /! ~- (~ I/ (/ o~i'~iJ~~/~,~~2-. ~j , 07/'~I ~~l/4'~i2 ~DGf/~ST~/2 ~t/.,4T10~ Sys rl ~~. 7~ /~1GtN/GINS A TOTAL (Also enter on line 2, Recapitulation) $l~U II D., ~~ (Ir more space is needed, insert additional sheets of the same size} P,EV-1507 EY.+ (6-98) , ~~ ~ ~•j ~ A COfv1MONWEALTH OF PENNSYLVANIA 9 }. "v~ ~'~~`-"~i~ ~ ~'~~ ~ °~ INHERITANCE TAX P.ETURN RESIDENT DECEDENT ~rr°~.~.~H ~+.~~L ESTATE OF FJLE 14UUJBEP. All property jointly-owned with right of surri~~orship must be disclosed on Schedule r. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH ~1.Gt ~.' ~ D0, o t~~ U 3 D D ~ .~ uN~~~~ ~~~~.' ~, ~~ ~s of ~~ ~~ l ~~T~ OF /U4 ?'~.~ ~ /7 Z-dd G /~~ rum ~ ~~ ~.' ~ ~T ~o ~/ ~ ~~.,~'.' ~ /. d1d I`l~~T~ N ~`~/2~'~ T,~:' to 5~~~ S~ ~ /b'4 ~fl d~~/2 Ty .- ~~ ~Z ~~~~ ~- ~~~~s~~~~ ~~ TOTAL (Also enter on line 4, Recapitulation) $ ~/ ~Y•~~ (Ir' more space is needed, insert additional sheets of the same size) REV-1508 EX+ (6-98) yf ~:_:~f ~~A s~y',~'; ~~~b ~- t ,s ~~ ,~s~~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT :.~~~~~~~--vim:,.. ::>~ ~~~~a~~y~~~:~ ~?~~~~~ ESTATE CF FILE NUMnER 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-?5?Q EX+ (08-09) h ~` ~'~ DEPARTMENT OF RE'vENUE ~:~~~ INHERITANCE TAX RETURN RESIDENT DECEDENT ~~?a? ~ Gs= / ~iLE ~1)JiYiB~R ~~~ vs~ ~ ~N~~~ ~~i ~ •~~ - o o~ 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 NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAPiE OF THE TRANSFEREE, THEIR REL47IDNSHIP TO DECEDENT AND 7HE DATE OF TRANSFER. ATTACH A COPY of THE DEED FOR REAL ESTATc. DATE OF DEATH VALUE OF ASSET % OF DECD'S IN ~ ERES ~ EXCLUSION (IF APPLICABLE) TAXABLE VALUE . / ~ ~ l3 o~G ~o~ 1/0 /I~ nl c~ - ~cN~ ~ ~~~ ~ ~~ ~3 ~ ;~ boo ~~ ~~r~~ ~/~" ~Nsu~t~c,~ Co - . ~~ sYo~cJ ~~ ~ ~ ~ boo ~ ADD S ~ ~s~ ~ D~~~icJ~,~~/~t~/Z ~~o~~~ srr~~- f ~~ ?0?AL (Also enter on Line 7, Recapitulation) ~ `~~ ~~~ If more space is needed, use additional sheets of paper of the same size, REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA CERTIFICATE OF GRANT OF LETTERS No . 2010- 00025 PA No . 2 ~ - ~ 0- 0025 Estate Of : MEL VlN FINKELSTEIN (First, Midd/e, Last/ Late Of : HA MPDEN TOWNSHIP CUMBERLAND COUNTY Deceased Social Security No : 204-28-1237 WHEREAS, on the 11th day of January 2 010 an instrument dated June 28th 1999 was admitted to probate as the last will of MEL VlN FINKELSTEIN (First, Middle, Last) Late of HAMPDEN TOWNSHIP, CUMBERLAND County, who died on the 28th day of December 2009 and WHEREAS, a true copy of the wi 11 as probated i s annexed hereto . THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wi 11 s in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: JANE L FINKLLSTEIN who has duly qualified as EXECUTOR(R/X) and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the ~ 7th day of January 2070. ~~ ~ ~~ '_~ P ~ ~. Reg/stet o Wills ' ~ ~'' ~~... ~/ putt' * *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) LAW OFFICES SNELBAKER. The term "grandchildren" shall include children of BRENNEMAN & SPARE my step-daughters, Vicki Jane Beaver and Laurie Jo Szukalski. LAST WILL AND TESTAMENT I, MELVYN C. FINKELSTEIN, of th,e Township of Hampden, 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 wills 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 Executrix or Executrices, as the :.. case may be, hereinafter named, as soon as conveniently may be . done after my decease . : ,M ~~, SECOND. I give, devise and bequeath all the rest, residue ~ and remainder of my Estate, real, personal and mixed, whatsoever ~- and wheresoever situated, unto my wife, namely, JANE L. ~~ FINKELSTEIN, absolutely and in fee simple, if she survives me by as :zany as s irty t 6 C) days . THIRD. If m said wife JANE L. FINKELSTEIN does not I' y survive me by as many as sixty (60) days, then and in that event, I order and direct that my said residuary estate shall be distributed and disposed of in the following manner: ~ .~~ A. I order and direct that a sum of money equal to ten ,, f._~~ .t ~ % _ W . _ - ~ ~ ~~ ~~L~ per centum ~ (10%) of my net distributable estate be set aside ~~-~ ~... ~ "` '-' =-~' c~::~ for distribution as follows : I order and direct that said ,_ .:-,., ' ~. ~ ~.:.~ , --,. ~.~- : , ~~`'~ ~, ~ ''sum of money be divided into as many equal parts as I have -~- ~, ~ :;grandchildren living at the date of my death, and I give and c~ C ~,,, bequeath one such equal part to each of my said grandchildren, absolutely. LAW OFFICES SNELBAKER, The term "grandchildren" shall include children of BRENNEMAN 3c SPARE my step-daughters, Vicki Jane Beaver and Laurie Jo Szukalski. Distribution of the foregoing shares may be made to the arents of any minor distributee, as natural guardians, and my xecutrices shall be exonerated from said distribution by accepting a receipt and release from said parents in return for the delivery of the bequest. B. I order and direct that all the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever and wheresoever situated shall be divided into four (4) equal parts, and I give, devise and bequeath one (1) such part unto the following persons, absolutely and in fee C' I~ ~- J simple: (1) My daughter, namely, MAGGIE MARIANNE FINKELSTEIN. (2) My daughter, namely, MELANIE CINDY FINKELSTEIN. (3) My step-daughter, namely, VICKI~JANE BEAVER. (4) My step-daughter, namely, LAURIE JO S ZUIr.A I~SK.I . If any of said named beneficiaries should predecease me without leaving issue to survive me, I order and direct that said division of my estate shall be reduced by the number of such deceased beneficiaries and the distribution shall be made only to those who survive me. LAW OFFICES SNELBAKER. BRENNEMAN & SPARE If any of said beneficiaries should predecease me and leave issue to survive me, I order and direct that the foregoing distributed part of each such beneficiary shall be distributed unto her issue per stirpes by representation and riot per capita, but subject tc the protective trust provisions in Item Fourth hereinbelow _2_ with respect to any beneficiary who has not attained the age of twenty-three (23) years at the time of said distribution. FOURTH. If any beneficiary under Item Third hereinabove has not attained the age of twenty-three (23) 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, NATIONAL ASSOCIATION, (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- , three (23) years, at which time said trust shall be terminated -., and the net proceeds thereof be paid over to the beneficiary ~i~ 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 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 LAW OFFICES SNEL6AKER, BRENNEMAN necessary for the beneficiary's education. The term "education" & SPARE -3- highschool training which is intended to improve the beneficiary's productivity as an adult or enhance the quality of his or her life. In considering what is reasonable and necessary, my said Trustee shall take into consideratio~~ 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 wife, namely, JANE L. FINKELSTEIN, to be the Executrix of this my Last Will and Testament, but if for any reason she should fail to qualify as such Executrix or cease so to serve, then and in that event, I nominate, constitute and appoint my daughter, namely, MAGGIE MARIANNE FINKELSTEIN, and my step-daughter, namely, VICKI JANE BEAVER, to be the Executrices of this, my Last Will and Testament, each and all to serve without bond or other security as a condition of qualification hereunder. IN WITNESS WHEREOF, I MELVYN C. FINKELSTEIN, have hereunto LAW OFFICES SNELBAKER. BRENNEMAN & SPARE set my hand and seal to this, my Last Will and Testament which consists of four (4) typewritten pages. to each of which I have affixed my signature this ~-~ ~ ~ day of ~ ~'~'r A.D., One Thousand Nine Hundred Ninety-Nine (1999). ~``` r ~ ` ~'"~ SEAL ~ ) Melvyn C. Finkelstein The preceding instrument, consisting of this and three. (3) other typewritten pages, each identified by the signature of the Testator, was on the date thereof signed, sealed, published and declared by MELVYN,C. FINKELSTEIN, the Testator therein named, as and for his Last Will and Testament, in the presence of us, who, at his request, in his presence nd in the presence of each other, have subscribed our n'am~es a itnesses hereto. f f'' ~r 1 ~ -4- -MMONWEALTH OF PENNSYLVANIA ) SS. UNTY OF CUMBERLAND ) We, MELVYN C. FINKELSTEIN, RICHARD C. SNELBAKER and JANE J. GOONEY, the Testator 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 Testator signed and executed the instrument as his Last Will and Testament and that he had signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as a (witness and that to the best of his or her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Witness Subscribed, sworn to and acknowledged before me by MELVYN C. FINKELSTEIN, the Testator, and subscribed and sworn to before me w ~~~ by RICHARD C. SNELBAKER and JANE J. GOONEY, witnesses, this day o f ~-~1,.~~r'~w,.... , 19 9 9 . ~~ .., ~. ~..,`~"` Not ry P blic ~' LAW OFFICES SNELBAKER. BRENNEMAN & SPARE N~'8r-al Seal f1e ~. w~iJtB. ~8!"y PUk1~IC ~~~+x-r~ 8oro, CUmt~erland Ctxxl~ ~Y ~m.n Expires Sept. i 7 ~1 f~err~b~e-r, r~sylvan~a-Associati~r- a# ~#~tarle~ f it S L ~{ _,~ ~ Witne s REV-1500 EX Page 3 Decedent's Complete Address: File Number DECEDENT'S NAME ~.N ~~~ ~T ZI D~ _-CITY ~ ~~,~vl Ci ~u~ - o Tax Payments and Credits: 1. Tax Due (Page 2, tine 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. (1) (3) (4) (5) Make check payable to: REGISTER OF WILLS, AGENT. -~Y .~ ' 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? ............................................................... ....... If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death 2 . without receiving adequate consideration? ....................................................................................................... ? " ....... ^ ^ ....... or payable-upon-death bank account or security at his or her death 3. Did decedent own an "in trust for ....... 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. ~. -r_ a=. ..~,~ ~ _ 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 far 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. Total Credits (A + B) (2) Distribution of the foregoing shares may be made to the ~arents of any minor distributee, as natural guardians, and my xecutrices shall be exonerated from said distribution by ccepting a receipt and release from said parents in return for he delivery of the bequest.