HomeMy WebLinkAbout02-09-1115056041158
REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes County Code Year File Number
Po Box 2soso~ INHERITANCE TAX RETURN ~ 10 0 2 6 8
Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
431-16-4016 12242009 01,091915
Decedent's Last Name Suffix Decedent's First Name M I
OVERTON CHARLES ROBERT WOODS
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name M I
Spouse's Social Security Number
FILL IN APPROPRIATE BOXES BELOW
1. Original Return
^ 4. Limited Estate
0 6. Decedent Died Testate
(Attach Copy of Will)
^ 9. Litigation Proceeds Received
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
2. Supplemental Return
^ 4a. Future Interest Compromise (date of
death after 12-12-82)
^ 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
^ 10. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95)
^ 3. Remainder Return (date of death
prior to 12-13-82)
^ 5. Federal Estate Tai: Return Required
~ 8. Total Number of Safe Deposit Boxes
^ 11. Election to tax under Sec. 9113(A)
(Attach Sch. O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
JOSEPH K• GOLDBERG, ESQ• 717-703-3600
Firm Name (If Applicable)
First line of address
2080 LINGLESTOWN ROAD
Second line of address
City or Post Office State ZIP Code
HARRISBURG PA 17110
REGISTER OF~LLS USE ONL"Y,.
L y ~ -_' ,
;~.t ~ \, t ....~ , 1
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DAT , t_E~ ~ '~
Correspondent's e-mail address: J G O L D B E R G a~ S S B C -LAW • C O M
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.
SIGNATURE OF~PER ON ~ESP~N$IBL~ING'~RETURN DAT ~\ ~ ~ ~ I
PLEASE USE ORIGINAL FORM ONLY
15056041158
Side 1
6M4647 3.000
15056041158
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Estate of CHARLES ROBERT WOODS OVERTON
Executors (Page 1)
Name PETER VAN DUZER TRAIN
Address 3802 DORSET DRIVE
431-1.6-4016
MECHANICSBURG, PA 17050-
Tax ID 041-42-2005
15056042159
REV-1500 EX
DecedencsName~VERTON CHAR
ES
Decedent's Social Security Number
431-16-4016
ROBERT WOODS
RECAPITULATION
1. Real estate (Schedule A} 1 • 0 • 0 0
2. Stocks and Bonds (Schedule B) . 2. 0 • 0 0
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) • 3. 0 • 0 0
4. Mortgages & Notes Receivable (Schedule D). 4. 0 • 0 0
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . 5. 4 6 6 2 8 9 • 0 0
6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 6. 0 . 0 0
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ~ Separate Billing Requested ..... 7. 5 6 3 81, • 0 0
8. Total Gross Assets (total Lines 1-7). 8. 5 2 2 6 7 0. 0 0
9. Funeral Expenses & Administrative Costs (Schedule H) . 9. 19 5 9 2 • 0 0
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). 10. 4 9 5 • 0 0
11. Total Deductions (total Lines 9 & 10) . 11 • 2 0 0 8 7 • 0 0
12. Net Value of Estate (Line 8 minus Line 11) 12. 5 0 2 5 8 3 • 0 0
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J} . 13. 0 . 0 0
14. Net Value Subject to lax (Line 12 minus Line 13) 14. _ 5 0 2 5 8 3 • 0 0
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 .OQ- 0. 0 0
15•
0. 0 0
16. Amount of Line 14 taxable
at linealratex.o~ 502583.00 16. 22616.00
17. Amount of Line 14 taxable
at sibling rate X .12 0. 0 0 17• 0. 0 0
18. Amount of Line 14 taxable
at collateral rate X .15 0. 0 0
18•
0. 0 0
19. TAX DUE 19. 22616 • 00
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
15056042159 6M46482.000 15056042159 J
REV-1500 EX Page 3
File Number
~n 1.n n~LA
VC4GlAG11~ J VV1111,/I~ia~. /'~MM. vvv. - - - - - - - -
DECEDENTS NAME
OV RTON ~ A RO RT W D
STREET ADDRESS
M R A D
CITY STATE ZI P
MECHANICSBURG
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit 0 • 0 0
B. Prior Payments 219 6 7.0 0
C. Discount 9 6 7. 0 0
3. Interest/Penalty if applicable
D. Interest 0 • 0 0
E. Penalty 0 ' 0 0
(1} 2261,6.00
Total Credits (A+B+C) (2) 22934 •00
Total InterestlPenalty (D + E)
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.
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
(3) 0.00
(4) - 31,8.00
(5) 0.00
(5A) 0.0 0
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) __ 0 • 0 0
Make Check Payable to: REGISTER OFWILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: YD ~~
a. retain the use or income of the property transferred; (yX
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 a ~~
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? L^
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 exemet 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 use of a natural parent, an
adoptive parent, or a stepparent of the child is zero (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 four and one-half (4.5) percent, except as noted in
72 P.S. §9116(1.2) [72 P.S. §9116(x)(1)].
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. F9116(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.
6M4671 1.000
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
CHARLES ROBERT WOODS OVERTON 20 10 0268
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-0wned with the right of survivorship must be disclosed on Schedule F.
ITEM \/ALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 PNC Checking Account #5004981523 12,500
2 PNC Savings Account #5005428594 65,529
3 Bank of America Checking Account
#004164967687 20,276
4 NIlKL Investor Services Account #APJ-906328 359,449
5 Penn West Petroleum Gas Lease
Canada
(Value has been provided by Penn West
Exploration, Suite 200, 207-9th Avenue SW,
Calgary, Alberta T2P 1K3) 1,500
6 Personal Property
(Decedent was a resident of a nursing home
at death and had minimal personal property
at death which did not warrant the cost of
an appraisal) 100
7 U.S. Treasury
(Refund due to filing of Amended 2006
Return )
6,095
8 US Treasury (2009 Income Tax Refund) 840
TOTAL (Also enter on line 5 Recapitulation) $ ~ _ 4 6 6, 2 8 9
3W46AD 1.000 (If more space is needed, insert additional sheets of the same size)
REV-1510 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
is i P-~ t Ut FILE NUMBER
CHARLES ROBERT WOODS OVERTON 20 10 0268
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
NUMBE DESCRIPTION OF PROPERTY
INCLIAETHEN4MEOFTHETRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND
THE DATE OFTRANSFER ATfACHA COPY OF THE DEED FOR REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET
%OF DECD'S
INTEREST
EXCLUSION
IF APPLICABLE
TAXABLE
VALUE
1. Cash Gift within one
year of death to:
Peter Train: Son-In-Law 2,000 100.0000 2,000 0
2 Cash Gift within one
year of death to: Helena
Train: Daughter 3,551 100.0000 3,000 551
3 Cash Gift within one
year of death to:
Charles W. Overton: Son 14,000 100.0000 3,000 11,000
4 Cash Gift within one
year of death to: Linda
Overton, Daughter-In-Law 14,000 100.0000 3,000 11,000
5 Cash Gift within one
year of death to: Brian
Train: Grandson 14,100 100.0000 3,000 11,100
6 Cash Gift within one
year of death to: Kevin
Train, Grandson 25,730 100.0000 3,000 22,730
TOTAL (Also enter on line 7, Recapitulation) I $
(If more space is needed, insert additional sheets of the same size)
3W46AF 1.000
56,381
REV-1511 EX+(~0-06) SCHEDULE H
FUNERAL EXPENSES &
CnMMONWEALTH OF PENNSYLVANIA ..~..,.,,,,~,,.. T."~ ,•a,r.•r~•
ESTATE OF ' '-- "-------- -
HARLES ROBERT WOODS OVERTON 20 10 0268
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION _iAMOUNT
A. FUNERAL EXPENSES:
1 None
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. 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
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
1 Cumberland Law Journal
(Estate Advertisement)
2 The Sentinel
(Estate Advertisement)
Total from continuation schedules .
9,898
494
850
75
81
8,194
TOTAL (Also enter on line 9, Recapitulation) , $ __ 19, 592
~wasAC ~.ooo (If more space is needed, insert additional sheets of the same size)
Estate of: CHARLES ROBERT WOODS OVERTON
Schedule H Part 7 (Page 2)
3 US Treasury
(2009 1040 Income Tax)
4 Pa. Department of Revenue
(2009 State Income Tax)
5 Peter Train
(Postage)
6 Register of Wills
(Final Guardian Report Filing Fees)
7 Register of Wills
(Inheritance Tax Filing Fee)
Total (Carry forward to main schedule)
20 10 0268
7,916
202
46
15
15
8,194
REV-1512 EX+ (12-08)
pennsylvania
DEPARTIvENTOF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULEI
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
ESTATE OF FILE NUMBER
CHARLES ROBERT WOODS OVERTON 20 10 0268
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
8W46AH 2.000 If more space is needed, insert additional sheets of the same size.
REV-1513 EX+ (11-08)
pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
FILE NUMBER
l,arscLta.7 t~v~r.x1 wwLa vvr:xl'vN 20 1 0 0268
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 2116 (a) (1.2).]
1. LINDA OVERTON
Cash Gift within one year of
death to: Linda Overton,
Daughter-In-Law
Inventory Value: 11,000 Daughter-in-law 11,000
2 BRIAN TRAIN
Cash Gift within one year of
death to: Brian Train:
Grandson
Inventory Value: 11,100 Grandson 11,100
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1 8 OF REV-1500 COVER SHEET, AS APP ROPRIATE.
II NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR W HICH 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. $ 0
Sw46Al 2.000 ~ ~ ~ ~ ~~~ ~ ~ro..~ ~~ ~ ~ccucu~ ~~ iac~ ~ auunwi iai s~ iCew vi a ie same s¢e.
Estate of: CHARLES ROBERT WOODS OVERTON
Schedule J Part 1 (Page 2)
Item
No. Description
3 KEVIN TRAIN
Cash Gift within one year of
death to: Kevin Train,
Grandson
Inventory Value: 22,730
4 HELENA TRAIN
3802 DORSET DRIVE
MECHANICSBURG, PA 17055
Cash Gift within one year of
death to: Helena Train:
Daughter
Inventory Value: 551
One Half of Residue: 223,101
5 CHARLES W. OVERTON
PO BOX 234
SALISBURY, PA 15558
Cash Gift within one year of
death to: Charles W.
Overton: Son
Inventory Value: 11,000
One Half of Residue: 223,101
Relation
Grandson
Daughter
Son
20 10 0268
Amount
22,730
223,652
234,101
I wrr.r.- Nti 105 A
([R
~~~~ CHARLES ROBERT WOODS OVERTON of th.e
city of Little Rock County of Pulaski
and State of Arkansas ,being o/j u.ll a6e and soured mind anal
5 / ~ b
memory, clo ma~;e, publish and declcr.re tlci tr} be any ~L~t~t ~~t9il~ ~tri~.~iL'~3~:It1tL'nt,
hereby revvkin~ and annulling any and all i~%'ill or Wills b~ me heretofore made.
J~~rn~ 1 . I direct that all my just debts and fzcnerczl expenses be paid out of my
estate as.soon as practicable after n2,y decease.
J~nL' ~ . I give , devise , and beque~a'th to my w Lfe ya~tr is la Farrand
Overton all my real and personal property. All the rest and residue
of my estate, real, personal and mLxed, I give, devise and bequeath
to my wife Patr is la Farrand Overton.
~~ ~ /9~~
1
?1t~ny I nominate and appoint Patric is Farrand Overton
Execut r Lx o f this, my Last Will anal Testament In the event Pa tr is la
Farrand Overton is unable to serve as executrix for whatever
reason I then nominate and appoint Peter Van Duzer Train to serve
as executor in her stead.
~Yi~'t~M8~~~1YYC! I have e eunto set nt.y hrart.rl tc~ this, »~ y /.ast ~j1 'i.ll ccnd
Testament at ~~f~1t.i.5 ~. S day of
~ ~~ i.n the yea of our I. cl, 1,~I ~~
2%~-~N
The foregoing instrument was signed by the said
i in our presence and by him ptcblr.'slaed arr,d declared as
and for hls ~~~~,~~'t~~n.~,~gg~lltl`ttt, and at his request anal inhis
presence, and in the presence of each opt Cher, we laereun.tn suU.~•crrhe ~~r~.r ~i«rnes as
attesting w~it~ne~sses at ~~~~(,Q~,7T.~-V(-~., (~t/~ this ~~G~~i.:
day of ~f t ,~.112~c,~-U-~ .q. D. 79 g ~
~`
~ -~' residing at «-~n,~c~C.,CQ
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-~.::~~~_~-__.1~.~~;~- residing at - _!~~~~ -
(Two aiineue• Required in Ohio)
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OFPICLIL PROHATB PORM 1 PROBATE CODE, HBC9. 6i AND 68
ThL Form Hsa Been Officialtp Prescribed by the Suyreme Court of Arkansan for Uae Under the Probate Gode, Act 110 of the 1949 Aehi of Arkanaea
IN THE PROBATE COURT OF_._ -._..PU~SKI_ _________________ _______ _________COUNTY, ARKANSAS
IN THE MATTER OF THE ESTATE OF
Charles Robert Woods Overi:~n
- ,- -_-.- - _ _ . _ -___._- - _. _., eceased No.
PIt~.00F OIL' ~r'VII~I~
_ _ .
We ~ ---- --- ---- - -- ------ -.__ _._._..------ ------ -------- -- ---------------------
and_!~~n~/_l?~____L____(!_ ___1~~~~__-_-------, on oath state:
~~j"7~
We are the subscribing witnesses to the attached written instrument, dated__-__~`________~_________
day of.__ ~ ~'~~l_LC L __-___________, 19S? ~, which purports to be the last will of__ __Charles_
Robert Woods erton ,deceased. On the execution date of the
instrument the testat __or--_ , in our nresenre, sitrn~r3 thc~ in.ctrnment at t1+~ end them>~~f, er z:•ti-„o,=.~':
edged h ks -_ .signature thereto, declared the instrument to be h is will, and requested that we
attest h ls.. execution thereof; whereupon, in the presence of the testat.~r _-_ each of us signed
our respective names as attesting witnesses. At the time of execution of the instrument the
testat.~r.-_ __ appeared to be eighteen years of age or older, of sound mind, and acting without undue
influence, fraud or restraint.
.. ~ ~ /
DATED this_.~~~~_-day of.- ..~f/v Z~~/ ~Z , 19.~4U
_
? _,
G '
,_
_G ..----r~------- ------- ------- - -------- -~"~---
-~
STATE OF..._AAKANSAS
~ ~oaJd~P
COU*1T~i' OF_ - - - - ------- - -- - ----------- -- - _ _
Subscribed and sworn to before me this__Q!_S___.______day of._I__C~?~uQr 19.g~.
(SEALI [OJficial Title]
y - r 3 9~3'
- ----------------~'------ -- .r ..----------------- ------------
The Law Office of
JOSEPH K. GOLDBERG
2080 Linglestown Road
Suite 106
Harrisburg, PA 17110
February 8, 2011
Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
Re: Estate of Charles Robert Woods Overton
No. 2010-0268
Dear Sir or Madam:
717-703-3600
717-635-2062 (fax)
jgold berg @ssbc-law. com
Enclosed for filing is the Inheritance Tax Return for the above captioned matter. Please
time and date stamp the extra copy and return it to me in the enclosed self-addressed stamped
envelope. Also enclosed is the filing fee of $15.00.
Thank you for your assistance with this matter.
Encl.
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