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HomeMy WebLinkAbout01-12-11J 1505610145 REV-1500 ~``°'-'°' PA Department of Revenue Pennsylvania OFFICIAL USE ONLY Bureau of Individual Taxes °EPMn~r'F"`v~""E County Code Year Fik Number PoBOx2eosol INHERITANCE TAX RETURN ~ ~ '~ ~~~ Hamsb~, PA 1~1za-0so1 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 197-40-6546 07292010 10041918 Decedent's Last Name Suffix Decedent's First Name MI Long Ruth A (If 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 BOXES BELOW ® 1. Original Retum Q 2. Supplemental Retum ~ 3. Remainder Retum (date of death 4. Limked Estate ~ prior to 12-13-82) 4a. Future Interest Compromise (date of 0 5. Federal Estate Tax Retum Required death after 12-12-82) ® 6. Decedent Died Testate [~ (Attach Copy of Will) 7. Decedent Maintained a Living Trust ~ 8. Total Number of Sate De Posit Boxes (Attach Copy of Trust) Q 9. Litigation Proceeds Received ~ 10. Spousal PoveRy Credit (date of death Q 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 T Name AX INFORMATION SHOULD BE DIRECTED T0: Dayfime Telephone Number Robert G. Frey ~._. 7172435838 ti~~ © ~, ;_`, r'r'1 4, ~ REGISTER O USE ONt11~ S: 3 ~> First line of address ~ ~ N :~ C!> ~ ,. , ~ .~ 5 South Hanover Street t~jp~ ~" ~:._~ ~~ „ Second line of address ~ ~ w ;:_ `~O ~,~ City or Post Office State ZIP Code DATE FILED Carlisle PA 17013 Correspondent's e-mail address: r f reyQf reyt i 1 ey . com Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of kn true, CorDect and com°lete. Declaration of ornnarar nMier 9,~~ the ,e,~,,.,,r ~.........._~~..- •- .__-, -- -,... .. ... mY owkdge and belief, it is ~r Kt Uh R O R REPRESENTATIVE DAT /23o~/m ADDRESS 5 South Hanover Str Carlisle, PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610145 1505610145 J J REV-1500 EX DecedenPs Name: RU t rl A L O ri RECAPITULATION 1505610245 Decedent's Social Security Number 197-40-6546 1. Real Estate (Schedule A) ........................................... 1. NONE 2. Stocks and Bonds (Schedule B) .....................:................ 2. NONE 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. NONE 4. Mortgages and Notes Receivable (Schedule D) .......................... 4. NONE 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) ...... 5. 15 518.0 0 6. Jointly Owned Property (Schedule F) Separate Billing Requested ........ 6. 2 5 2 9 5 . 0 0 7. Inter-~vos Transfers 8~ Miscellaneous Non-Probate Property (Schedule G) OSeparate Billing Requested ........ 7 NONE 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 4 0 813.0 0 9. Funeral Expenses and Administrative Costs (Schedule H) .................. 9. 9 8 5 0 . 0 0 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ........... .. 10. NONE 11. Total Deductions (total Lines 9 and 10) ............................. .. 11. 9 8 5 0 . 0 0 12. Net Value of Estate (Line 8 minus Line 11) ........................... .. 12. 3 O 9 6 3 . O O 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ..................... .. 1 g, 0 . 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) ... 14 3 0 9 6 3 0 0 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 0 15. 0.0 0 16. Amount of Line 14 taxable at linealrateX.o 45 30963.00 16. 1393.34 17. Amount of Line 14 taxable at sibling rate X • 12 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate x , 15 18. 0 . 0 0 1s. TAx DuE ..........:........................................... . 1s. 1 3 9 3.3 4 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~ Side 2 L 1505610245. 1505610245 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-10-0896 197-40-6546 DECEDENTS NAME Ruth A Lon STREET ADDRESS 200 Sul hur S rin Road CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 900.88 B. Discount 3. Interest (1) 1393.34 Total Credits (A + B) (2) 900.88 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 (3) (4) 0.00 (5) 492.46 Make check payable to: 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 : ............................................................................. ^ a 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 Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................................................................................. ^ ^X 3. Did decedent own an "in trust for' or payable-upon~eath 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 , contains a beneficiary designation? ............................................................................................................ ^ 0 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 disGosure 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(ax1)]. • 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(ax1.3)]. 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. RED-,~E~+~6.~) SCHEDULE E CASH, BANK DEPOSITS, ~ MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Ruth A Long 21 10-0896 Include the proceeds of Iltlgatlon and the date the proceeds were recewed by the PctatP u. nwic auaca is neeaea, mser[ aaalilonal SneetS oT the SBnle SI2@) REV-1509 EX+(01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ~srnre vF: FILE NUMBER: Ruth A long 21 10 0896 ff an asset became jointly owned within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. Thelma K. Snyder 324 Acre Drive, Carlisle, PA 17013 Children B Faye L. Hain 10 Circle Drive, Carlisle, PA 17013 Maynard L. Long, Jr. ~• 200 Sulphur Spring Road, Carlisle, PA 17013 D Jesse W. Long 1152 Easy Road, Carlisle, PA 17015 E Judy A. Johnston 52829 200th Street, Moms, MN 56267 F C. JOINTLY OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECEDENT INTEREST DATE OF DEATH VALUE OF DECEDENTS INTEREST Sovereign Bank Acct. No. 1675291999 1. A. 8/29/01 10,011 ° 50.00 /0 5,006 Sovereign Bank Acct. No. 1675292005 2. B 8/29/01 10,011 ° 50.00 /0 5,006 Sovereign Bank Acct. No. 1695214153 3. C 2/10/86 10,010 50.00% 5,005 Sovereign Bank Acct. No. 1695214575 4. D 5/23/95 10,277 ° 50.00% 5,139 Sovereign Bank Acct. No. 1695214583 5. E 5/23/95 10,277 50.00% 5,139 0 0 0 0 0 0 0 0 0 0 0 TOTAL (Also enter on Line 6, Recapitulation) ~ s 25 295 00 If more space is needed, use additional sheets of paper of the same size. REV-1511 IX + (10-09) SCHEDULE H Pennsylvania DEPARTMENT OF REVENUE FUNERAL EXPENSES AND ESEDENTDECEDEi~TURN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Ruth A Long 21-10-0896 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Hoftiman Roth Funeral Home 4,749 2. Hoy's Greenhouse (flowers) 159 3. Tim Dugan (Honorarium to minister) 100 4. St. Matthew's UCC Women's Guild (Memorial Service Reception) 200 5. Joan Swelter (Honorarium to organist) 50 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) SVeet Address City State ZIP Year(s) Commission Paid: 2. AttomeyFees: 1,500 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: 241 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. Final Medical bills to Carlisle Regional Medical Center 150 8. Cumberland Goodwill EMS (ambulance) 84 9. Advertising Costs to Cumberland Law Journal and The Sentinel 273 10. Sovereign Bank (research fee) 20 11. Final Nursing Home bill to Sarah Todd Memorial Home 2,324 TOTAL (Also enter on Line 9, Recapitulation) S 9,851 If more space is needed, use additional sheets of paper of the same size REV-1513 EX+(01-10) Pennsylvania I SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN I BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Ruth A Lona .,. . NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not Llst Trustee(s) AMOUNT OR SHARE OF ESTATE TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1 Faye L. Hain 10 Circle Drive, Carlisle, PA 17013 Daughter 2 Steven Otto 3670 Carlisle Springs Road, Carlisle, PA 17013 Grandson 3' Anita Long 1916 Fry Loop Avenue, Carlisle, PA 17015 Granddaughter 4' Maynard L. Long, Jr. 201 Sulphur Spmng Road, Carlisle, PA 17013 Son 5' Cindy L. Willhide 1526 Terrace Avenue, Carlisle, PA 17013 Granddaughter 6 Khristie Long 317 Zion Road, Mt. Holly Springs, PA 17065 Granddaughter 7 Jesse W. Long 1152 Easy Road, Carlisle, PA 17015 Son 8' Brenda L. Long 200 Sulphur Spling Road, Carlisle, PA 17013 Daughter 9 Thelma K. Snyder 324 Acre Drive, Carlisle, PA 17013 Daughter 10 Judy Ann Johnston 52829 200th Street, Moms, MN 56267 Daughter ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUG H 18 OF REV-1500 COVER SHE ET, AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. N/A Additional Taxable Distributions: 11. Robert F. Otto, Jr., Grandson 7741 Wertzville Road, Carlisle, PA 17013 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. s 0 n more space is needed, use additional sheets of paper of the same size. LAST WILL AND TESTAMENT OF RUTH A. LONG I, RUTH A. LONG, widow, of Middlesex Township (200 Sulphur . Springs Road, Carlisle) Cumberland County, Pennsylvania, being of -sound and disposing mind, memory and understanding, do hereby make, publish and declare this aQ and for, my Last Will and Testament hereby revoking and making void acry and all Wills by me at any time heretofore made. 1. I direct my hereinafter named Executors to pay all• of my just debts and Funeral expenses as soon after my death as may be found convenient to do so. 2. I give, devise and bequeath an amount equal to eight (8%) percent of the gross amount oP my estate in equal shares to such of my five daughters as shall survive me by a period of Ninety (90) days, the share any deceased daughter would have received to be paid to her issue per stirpes and if there be no issue such shares shall lapse and be disposed of as a part of the residue of my estate. My five daughters are Faye L. Stewart, Louise C. Otto, Thelma K. Snyder, Brenda L. Long, and-Judy A. Long. 3. If I am still the owner at the time of my death of the tract of land ' situate in Middlesex Township, Cumberland County, Pennsylvania, containing 24 Acres, 98 perches, more or less, and improved with a dwelling house, said premises being described is deed from William Lee Adams and wife to Maynard L. Long and wife dated May 1, 1962 and recorded May 15, 1962 in the Office ' of the Recorder oP Deeds in and for Cumberland County at Carlisle, Pennsyl- vania, in Heed Book "1-T", Voiums 20, Page 86, together with a 50-feet wide right-of-way etcepted a reserved by mtle extending Prom Township Road T-708 ~, ~/ ~ R~~ erect to through the 8tdloir~Eteg~irrJnty owned by me is I/co vey to my son, Maynard L. Long, Jr. and wife, in such event I direct my hereinafter named Executors Page 1 of 3 Pages to give first opportunity to purchase said tract of land containing 24 Acres 98 perches, more or less, to my son, Maynard L. Long, Jr., on such terms as my Executors shall determine with the approval of a majority of my five daughters, provided he~shall exercise such right within Ninety (90) days from the date the prop d berms and conditions are communicated to him in writing from my Executors, but should he decline or neglect to complete the purchase of same in accordance with such terms,, then I direct that my hereinafter named Executors shall proceed to sell the same thereafter free and .clear- of this right of first privilege to purchase, provided that thereafter my said son, Maynard L. Long, Jr. shall have a right of. first refusal to purchase same on whatever terms and conditions are acceptable to my Executors for the sale of said premises to a third person, provided my son, Maynard L. Long, Jr, shall elect to purchase same on such acceptable terms and conditions within ten days from notification in writing to him to accept or decline to purchase same. 4. All the rest, residue and remainder of my estate, including the proceeds of sale of property mentioned in paragraph #3 above, I give, devise and bequeath in equal shares to such of my eight children as shall survive me by a period oP Ninety (90) days, the share any deceased child would have received to pass to such of his or her issue, per stirpes, as shall survive such deceased child by a period of Ninety (90) days. My eight children are the following persona: Faye L. Stewart, Louise C. Otto, LeRoy H. Long, Thelma K. Snyder, Jesse W. Long, Maynard L. Long, Jr. , Brenda L. Long; and Judy A. Long. 5. Should any person less than 18 years oP age be entitled to distri- bution from my estate, in such event I nominate, constitute and appoint Commonwealth National Bank and its successors, 1 North Hanover Street, Carlisle, Pennsylvania, as guardian of the estate of each such person and authorize and direct it to receive and to invest the same, and to pay the Page 2 of 3 Pages income arising therefrom, together with so much of thE+ principal thereof as in its opinion is necessary or desirable to be expended for the proper maintenance, support and education of such person, to or for the benefit of such person, and upon such person attaining 18 years of age to pay to him or her the then remaining principal together with any undistributed income. 6. I hereby nominate, constitute and appoint my three sons, LeRoy H. Fong, Jesse W. Long, and Maynard L. Long, Jr. , or any of them, as Co-Executors of this my Last Will and Testament and direct. that they shall be paid a commission for their services as Executors in the amount of Five (5%) percent of the gross value of my estate as determined for purposes of Pennsylvania Transfer Inheritance Tax, and I further direct that none of them shall be required to post arty bond to secure the faithful performance of his duties in the Commonwealth of Pennsylvania or in any other jurisdiction. • IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on 3 pages this 8th day of April, 1981. ~, SEAL) Ru A. Long Signed. sealed, published, and declared by RUTH A. LONG, the Testatrix above named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. Page 3 of 3 pages Sovereign ~ Santander Court Ordered Processing \ Decedents - MA1-MB3-02-10 - P. O. Box 841005 -Boston, MA 02284 October 14, 2010 Robert G. Frey Frey & Tiley 5 South Hanover Street Carlisle, PA 17013 RE: Estate of Ruth A. Long Date of Death: 07/29/2010 Dear Robert G. Frey: Per your request, enclosed please find the account information as of the date of death for the above-named decedent. For your information, accrued interest is not included in the date of death balance. Please feel free to contact me if I can be of any further assistance. Ve truly yours, ,J~; ~ Nicole Jo Specialist 617-533-1789 Sovereign Bank ESTATE OF Ruth A. Lon SOCIAL SECURITY #: 197-40-6546 DATE OF DEATH: July 29, 2010 Account #: 1674061463 Type: Money Market Open date: 9/6/2006 In the name of: Ruth A Long (Thelma Snyder POA) Date of Death Balance: $14,658.96 Int.(YTD) from 1 /1 /2010 to 7/23/2010 $17.04 Accrued interest to date of death: $0.64 Other Info: Account closed on 10/04/2010 for $14,823.59. Account #: 1691016802 Type: Checking Open date• 1/9/1984 • In the name of: Ruth A Long Date of Death Balance: $626.35 lnt.(YTD) from 1/1/2010 to 7!26/2010 $0.10 Accrued interest to date of death: $0.00 Other Info: Account closed on 10/05/2010 for $626.37. Account #: 1675291999 Type: CD Open date: 8/29/2001 In the name of: Ruth A Long or Thelma K Snyder Date of Death Balance: $10,000.00 Int.(YTD) from 1/1/2010 to Accrued interest to date of death: Other Info: Account closed on 10/05/2010. Account #: 1675292005 Type: $66.49 Open date: 8/29/2001 In the name of: Ruth A Long or Faye L Hain Date of Death Balance: $10,000.00 Int.t1'TD) from 1/1/2010 to 6/30/2010 $66.49 Accrued interest to date of death: $11.01 Other Info: Account closed on 10/07/2010. Account #: 1695214153 Type: CD Open date: 2/10/1986 In the name of: Ruth A Long or Maynard L Long Jr Date of Death Balance: $10,000.00 Int.(YTD from 1/1/2010 to 6/30/2010 61.54 Accrued interest to date of death: 10.19 Other Info: Account closed on 10/04/2010. 6/30/2010 $11.01 CD Page 1 of 2 Sovereign Bank ESTATE OF Ruth A. Lon SOCIAL SECURITY #: 197-40-6546 DATE OF DEATH: July 29, 2010 Account #: 1695214575 Type: CD Open date• 5/23/1995 In the name of: Ruth A Long or Jesse W Long Date of Death Balance: $10,266.12 Int.(YTD) from 1/1/2010 to 6/30/2010 $63 17 Accrued interest to date of death: $10.46 . Other Info: Account closed on 10/04/2010. Account #: 1695214583 Type: CD Open date: 5/23/1995 In the name of: Ruth A Long or Judy A Johnston Date of Death Balance: $10,266.12 Int.(YTD) from 1/1/2010 to 6/30/2010 $63 17 Accrued interest to date of death: $10.46 . Other Info: Account #: 1695215507 Type: CD Open date: 5/11/2010 In the name of: Ruth A Long Date of Death Balance: Account closed prior to death Int.(YTD) from 1/1/2010 to 5/11/2010 $63.92 Accrued interest to date of death: $0.00 Other Info: Account closed on 05/11/2010 for $10,000.00. Page 2 of 2