HomeMy WebLinkAbout02-10-111505610140
"~ REV-1500 ~` ~°'-'°'
PA Department of Revenue
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN 2 1 1 1 0 0 0 9
Harrisburg PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
1 6 8 1 4 0 6 0 8 0 5 1 1 2 0 1 0 0 2 0 2 1 9 2 0
Decedent's Last Name Suffix Decedent's First Name MI
G E I L I N G S R R I C H A R D M
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
G E I L I N G G R A C E L
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
2 1 9 1 4 1 3 1 5 REGISTER OF WILLS
FILL INAPPROPRIATE OVALS BELOW
1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Retum (date of death
prior to 12-13-82)
4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required
death after 12-12-82)
0 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 1' 1. 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
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J A C Q U E L I N E A K E L L Y .
7 1 7 5G4 1 5 `~ 5~
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aUSE
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REGISTER, ;
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First line of address ~ `' ~ ~
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J A N L B R O W N & A S S O C ~
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Second line of address ~ n O
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8 4 5 S I R T H O M A S C T S T E 1 2 `~
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t Off
Cit State ZIP Code DATE FILED
ice
y or
os
H A R R I S B U R G P A 1 7 1 0 9
Correspondent's e-mail address: JACKIEJLB(p7VERIZON.NET
Under penalties of pery'ury, 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 pre arer oth than the personal representative is based on all information of which preparer has any knowledge.
SIGNAT F PEgS ~SIBL FILI ETURN DATE
_~ ~ _ ,/.~ /~l/JI a 2/8/2011
ADDRESS
11 TANGER RD BOILING SPRINGS PA 17007
SIGj94TURE OF P~EPARER ~T T~JpN REPRESENTATIVE 2 / 8 / 2 011
8~'S S'~R THOMAS CT STE 12 HARRISBURG
PLEASE USE ORIGINAL FORM ONLY
P
Side 1
1505610140 1505610140 J
1505610240
REV-1500 EX
Decedent's Name: RICHARD M • CEILING, SR
Decedent's Social Security Number
1 6 8 1 4 0 6 D 8
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 Receivab{e (Schedule D) .......................... 4.
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 1 1 5 3 1 6 . 6 2
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6.
7. Inter-Vivos Transfers & Miscellaneous N n-Probate Property
(Schedule G) ~ Separate Billing Requested ....... 7.
8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 1 1 5 3 1 6 . 6 2
9. Funeral Expenses and Administrative Costs (Schedule H) ............ ...... 9. 5 8 9 5. 9 5
10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ....... ...... 10. 6 0 0 1 • 4 3
11. Total Deductions (total Lines 9 and 10) ......................... ...... 11. 1 1 8 9 7 . 3 8
12. Net Value of Estate (Line 8 minus Line 11) ...................... ...... 12. 1 0 3 4 1 9 . 2 4
13. Charitable and Governmental BequestslSec 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. 1 0 3 4 1 9 . 2 4
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.o _ 3 4 1 5 7. 6 4 15.
16. Amount of Line 14 taxable
at lineal rate X .045 6 9 2 6 1. 6 0 16.
17. Amount of Line 14 taxable
at sibling rate X .12 0 0 0 17.
18. Amount of Line 14 taxable
at collateral rate X .15 D D D 18.
19. TAX DUE .................... ......................... .. ..... ..19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
0. 0 0
3 1 1 6. 7 7
0. D 0
0. D 0
3 1 1 6. 7 7
Side 2
1505610240 15D5610240
REV-1500 EX Page 3
Decedent's Complete Address:
File Number
21 11 U009
DECEDENT'S NAME
RICHAR_D_M. GEIL_IN_G S_R
STREET ADDRESS
,442 Walnut Bottom Road
!CITY STATE ZIP
!Carlisle i PA 17013
Tax Payments and Credits:
~ • 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.
(1) 3,116.77
Total Credits (A + g) (2) 0.00
(3)
(4)
0.00
(5) 3,116.77
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 : ...................................................................... ^ Q
b. retain the right to designate who shall 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? ....................................................... ^
2. If death occurred after December 12,1982, did decedent transfer property within one year of death
without receiving adequate consideration? ....................................................................................... ^ Q
3. Did decedent own an "in trust for" orpayable-upon-death bank account or security at his or her death? ......... ^ Q
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
3 percent [72 P.S. §9116 (a) (1.1 } (i)J.
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}J. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requiremenks 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 Ju{y 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, unde
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1508 EX + (6-98)
SCHEDULE E
COMMONWEALTH Of PENNSYLVANIA CASH, BANK DEPOSITS, & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
RICHARD M. CEILING SR 21 11 0009
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.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. PNC Checking 50-0500-9664 112,350.62
2 Thornwald Nome, 442 Walnut Bottom Rd, Carlisle, PA; resident refund 1,966.00
3 1997 Chevrolet Lumina 1,000.00
TOTAL (Also enter on line 5, Recapitulation) ~ $ 115, 316.62
(If more space is needed, insert additional sheets of the same size)
_ ___ _ _
s
REV-1511 EX+ (10-09)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCETAXRETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
RICHARD M. CEILING, SR 21 11 0009
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Minister Honorarium
2 Gingrich Memorials; inscription
B
2.
3.
4.
5.
6.
7.
ADMINISTRATIVE COSTS:
Personal Representative Commissions:
Name(s) of Personal Representative(s)
Street Address
City State ZIP
Year(s) Commission Paid:
Attorney Fees: Jan L Brown & Associates
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.)
Claimant
Street Address
City State ZlP
Relationship of Claimant to Decedent
Probate Fees: Register of Wills, Cumberland County
Accountant Fees:
Tax Return Preparer Fees:
PNC Bank; service fees
110.00
140.00
5,189.00
377.50
79.45
TOTAL (Also enter on Line 9, Recapitulation) I $
If more space is needed, use additional sheets of paper of the same size.
REV-1512 EX+ (12-OB)
Pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERtTANCETAXRETURN MORTGAGE LIABILITIES, & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
RICHARD M. GELLING SR 21 11 0009
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Alexander Spring Emergency Physicians 98.36
2 Allan J Mira MD 255.81
3 Blue Mountain Anesthesia Assoc 27.22
4 Carlisle HMA Physician Management 119.57
5 Carlisle Regional Medical Center 1,100.00
6 Cumberland Goodwill EMS 145.11
7 Diagnostic Medical Testing 50.00
8 Gable Associates; check written 4/13/10; cashed postdeath 12.45
9 George Branscum MD 32.38
10 Jeanne Ceiling; administrative fee 200.00
11 Kinetic Imaging 63.12
12 Lehigh Valley Respiratory Care 34.63
13 Millennium Pharmacy Systems 92.17
14 Moffitt Heart & Vascular Group 39.22
15 Philip D Carey MD 66.57
TOTAL (Also enter on Line 10, Recapitulation) J $
If more space is needed, insert additional sheets of the same size.
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
RICHARD M. CEILING, SR 21 11 0009
Decedent's Name Page 1 File Number
Schedule I -Debts of Decedent, Mortgage Liabilities, & Liens
ITEM
NUMBER
DESCRIPTION
AMOUNT
16
17 Thornwald Home
West Shore EMS -Carlisle 3,571.79
93.03
SUBTOTAL SCHEDULE I 3,664.82
GRAND TOTAL SCHEDULE I $ 6,001.43
REV-1513 EX+(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
RICHARf) M GFII INC=, SR 71 11 nnna
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under
Sec. 9116 (a) (1.2).]
1. Grace Louise Geiling, spouse Spousal 34,157.64
442 Walnut Bottom Rd, Carlisle, PA 17013 (represents spousal sh)
2 Richard M Geiling Jr, son Lineal
11 Tanger Rd, Boiling Springs, PA 17007 1/3 residue
3 James E Geiling, son Lineal
29 E Factory St, Mechanicsburg, PA 17055 1/3 residue
4 Nancy Diehl, daughter Lineal
500 Redco Dr, Enola, PA 17025 1/3 residue
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1$ OF REV-1500 COVER S HEET, AS APPROPRIATE.
II. NON-TAXABLE DISTRIBUTIONS:
1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $
It more space Is needed, use atltl)tlonal sheets of paper of the same size.
LAST WILL AND TESTAMENT
OF
RICHARD M. GEILING, SR.
I, RICHARD M. GEILING, SR., now domiciled in Cumberland County, Pennsylvania,
declare this to be my Last Will and Testament. I revoke all other wills and codicils that I may have
previously made.
Article I
My just debts and expenses of my last illness, funeral, and administration of my estate shall
be paid by my Executor from the principal of my residuary estate as saon as practicable after my
death.
Article II
All inheritance, estate, and succession taxes (including interest and penalties thereon, but not
including any generation skipping tax) payable by reason of my death shall be paid out of and be
charged generally against the principal of my residuary estate without reimbursement from any
person. This provision is not a waiver of any right which my Executor has to claim reimbursement
for any such taxes which become payable as the result of any property over which I have the power
of appointment.
Article III
I give, devise and bequeath in accordance with any memorandum which I have either
handwritten or signed, located with my will or with my valuable papers and found within 30 days of
the probate of my will. Gifts may only be to persons who survive me or to organizations which exist
at my death, and if there is a conflict, the memorandum having the latest date shall govern.
Article IV
All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever
situate, I give, devise and bequeath IN EQUAL SHARES to my children: RICHARD M.
CEILING, JR., of Cumberland County, Pennsylvania, JAMES E. CEILING, of Cumberland
County, Pennsylvania, and NANCY DIEHL, of Cumberland County, Pennsylvania.
If any of my beneficiaries predecease me or fail to survive me by thirty (30} days, I give,
devise and bequeath his or her share to his or her issue who survive me, per stirpes, or if he or she
has no issue, the share(s) are to be added equally to the other shares.
Article V
I nominate, constitute, and appoint my son, RICHARD M. CEILING, JR., as Executor of
my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any
reason whatsoever of my Executor, I nominate, constitute and appoint my son, JAMES E.
CEILING, as successor Executor of my Last Will and Testament. I direct that my Executor or
successor Executor be permitted to serve without bond and in addition to those powers granted by
-2-
law, I grant them power to distribute in cash or in kind in like or in unlike shares and to file any
qualified disclaimer I could have filed if living. My Executor and successor Executor shall receive
reasonable compensation for services rendered to my estate.
Article VI
In addition to the powers conferred by law, I authorize my Executor and successor Executor,
in his/her absolute discretion:
(a) to retain in the form received and to sell either at public or private sale, any real estate or
personal property except that which I specifically bequeath herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
(d) to exercise any option or right arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any beneficiary,
(f) to file any federal income tax return for any year for which I have not filed such return
prior to my death,
(g) to make distributions in cash or in kind, or in both, and to determine the value of any
such property,
(h) to employ any attorney, investment advisor, or other agent deemed necessary by my
Executor; and to pay from my estate reasonable compensation for all their. services,
(i) to conduct alone or with others, any business in which I am engaged in, or have an
-3-
interest in at time of my death, and
(j} to receive reasonable compensation in accordance with their standard schedule of fees in
effect while their services are performed.
IN WITNESS WHEREOF, I, RICHARD M. CEILING, SR., hereby set my hand to this my
Last Will and Testament, on ~ ~ _ ~ , 2008.
..~~ ~ - ~ .
RICHARD M. GEILIN R.
In our presence, the above-named RICHARD M. CEILING, SR. signed this and declared
this to be his Last Will and Testament and now at his request, in his presence, and in the presence of
each other, we sign as witnesses.
Name
/,/
v
Address
845 Sir Thomas Court. Suite 12 Harrisburg, PA 17109
845 Sir Thomas Court, Suite 12 Harrisburg, PA 17109
-4-
I, RICHARD M. GEILING, SR., Testator, who signed the foregoing instrument, having
been duly qualified according to law, acknowledge that I signed and executed this instrument as my
Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed.
Sworn to or affirmed and
acknowledged before me by
RICHARD M. GEILING, SR., the Testator,
on ~ ~- fo , 2008.
Notary Public
....~...
MQTAp1Al SE/ll
iAULA K WIpTE
tA1NEl1 PAxTON QAUPFpN COUNTY
11y Condon E~pttss Apr 5, 2012
~`j
RICHARD M. GEILING,
We, the undersigned witnesses who signed the foregoing instrument, being duly qualified
according to law, depose and say that we were present and saw the Testator sign and execute this
instrument as his Will; that he signed and executed it willingly as his free and voluntary act for the
purposes therein expressed; that each of us in his sight and hearing signed the Will as witnesses, and
that to the best of our knowledge, that he was at that time eighteen (18 j years or more of age, of
sound mind, and under no constraint or undue influence.
Sworn to or affirmed and
subscribed to before me _
by ~r~n~a_ r ~~~~h~~l/
and ~ ~~--,4 ti ~ . ~,Pr-s i~ ,
witnesses, on j ('} -- ~_, 2008.
`_~ I
Witness
,~~~' ~-
' ness
Notary Public
.w....
NQTA1tU1.5EA1.
RWLA K WNITE
tDWER MXTQp TWP OAUP-IIN COUNTY
~ CanlnNabn E~iiet Apr 5, 2012
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~w.nr~ _ ..,, r.
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'' ~ ~~~ ~~ 31 r ~~ f ~ ~+'
COPY
ESTATE OF IN THE COURT OF COMMON PLEAS
RICHARD M. GEILIN~~-. n~ :CUMBERLAND COUNTY, PENNSYLVANIA
De ~~~!~`~ J ~~~~' N0.2011-00009
n
ORPHANS' COURT DIVISION
NOTICE OF ELECTION AGAINST DECEDENT'S WILL
TO THE CLERK OF THE ORPHANS' COURT DIVISION OF CUMBERLAND COUNTY,
AND RICHARD M. GEILING, 3R., EXECUTOR OF THE ESTATE OF RICHARD M.
GEILING, SR., DECEASED:
NOW, this 17~' day of 3anuary, 2011, in accordance with the provisions of 20 Pa. C.S.A.
§2203, I, Richard M. Geiling, Jr., Power of Attorney. for Grace Louise Geiling, widow of
RICHARD M. GEILING, SR., deceased, do hereby elect on behalf of Grace Louise Geiling to
take against the Will of her husband, RICHARD M. GEILING, SR., who died May 11, 2010,
and against all of the conveyances of RICHARD M. GEILING, SR. falling within the scope of
20 Pa. C.S.A. §2203, and I hereby claim Grace Louise Geiling's elective share of such estate and
conveyances.
On January 4, 2011, RICHARD M. GEILING, SR.'S Last Will and Testament dated
October 6, 2008, was admitted to probate. Pursuant to 20 Pa. C.S.A. §2210, this election is
timely since it is being filed with the clerk within six months after the date of probate.
~r~ ~~
RICHARD M. GEILING, J to ey-in-Fact
for GRACE LOUISE GEILING pursuant to
Power of Attorney dated September 10, 200$
~aoa ~1
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF DAUPHIN
ON THIS, the 17"' day of January, 2011, before me a Notary Public for the
Commonwealth of Pennsylvania, personally appeared RICHARD M. GEILING, JR, known to
me to be the person whose name is subscribed to the within Notice of Election Against
Decedent's Will and acknowledged that he executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I have hereunto set my hand and official seal.
tary Public
~..
NOTARIAL SEAL
CHRISTA M APLIN
Notary Public
LOWER PAXTON TWP., DAUPHIN COUNTY
My Comrtdsalon Explrea Nov 16, 2013
-2-
ATTACHMENT TO REV-1500
ESTATE OF FILE NUMBER
RICHARD M GEILING SR 21 11 0009
Legal fees reflected on Schedule H were incurred in connection with the decedent. Fees
covered preparation and filing of the Inheritance Tax Return as well as work involved with
probate and estate administration.
The Will was not admitted to probate until January 4, 2011 (almost eight months after the
decedent's death). Additional work was required in order to reconstruct financial transactions
that took place during the eight-month period between death and probate and carry out probate
requirements in a timely manner.
The attorney's fees are reasonable in amount considering the legal time required and
expense involved in these matters.