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HomeMy WebLinkAbout02-23-11J REV-1500 °"°'•'°' PA Department of Revenue pennsytvanla Bureau of Individual Taxes ~""^-'~a'a-a^ Po Box.zsD6o1 INH Harrisburg, PA 17128-0601 F 150561D143 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 265 14 2620 11 28 2010 Decedent's Last Name Suffix BINDER (NAppiicable) Enter Survhinp Spouse's Informatlon Below OFFICIAL USE ONLY County Cade Year Flla NumWr E TAX RETURN 21 10 i ~ 1 (~ 'DECEDENT Date of Birth 07 29 1921 Decedent's First Name IDA Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number ,~Ig RETURN MUST BE FlLED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 0 1. Original Retum ~ 2. Supplemental Relum 4. Umited Estate ~ qa. Futw kkersat C isa (date or tlaaM wter~2~iz~21 ® g, (~ Ca~ ~~° ~ 7. A~+ drY~l lJvinp Tout 9. Lid9afbn Proceeds Received ~ 10, ~~ a~s~dean, g, RemairWer Relum (date d death priortn 12-13-82) 5. Federal Estate Tax Retum Required 8. Total Number W Safe Deposit Boxes 11. Elet~ion ~ ~ urMer Sec. 9113(A) (Attach Seh. O) MI M [91 CORRESPONDENT -THIS SECTION MUST tiE COMPLETED. ALL CORRESPONDENCE AND CONF~ENTiAI TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime TeNphons NumMr REBECCA A HOtPARD 717 965 1229 Ftrst Ilrta of addroas 400 POTOMAC AVENUE Second Itrre of addnl+ss CNy or Post OIRce I3ANOVER State ZIP Cods PA 17331 REGISTER ~ USE,~!!LY ~~~ r- m ~ N ~ c:, t" ~ r C,J i - s r 7 OB Z~ <,~ ~ C~ 'J J ~ Da~ Ftl FA ~ W e ~ rn ,~~yy :~i Corrsspondsnt's strwil addnss• under penaltles of perjury, I deaare that I have examined this rettan, including acoornpa ng setkduks and statements. and to the best d my krlvA4edge and belief, R fs true, conact and oanpkM. Dedaratlon of preparer Whet than the personal represenffrive is based on aR informatlon of whkit prepater has arty knovAedge. A. Howard ~-~~'-r~ 400 Potomac Avenue. Hanover. PA 77331 SIGNATURE OF PREPARER OTHER THAN REPRESENTATNE DATE ADDRESS 8tde 7 L 15D5610143 1505610143 1 _~ J REV-1500 EX ^~'~ ~~ Binder, Ida M. Decedent's Social Security Number 285 14 2620 RECAPITULATION 1. Real Estate (Schedule A) ....................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................. 2. 3. Ciosey Held Corporation, Partnership orSole-Proprietorship (Schedule C)......... 3. 4. Mortgages & Notes Receivable (Schedule D) ........................................................ 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... 5. 6. Jointy Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vrvos Transfers & Miscellaneous I~oq-Probate Property (Schedule G) LJ Separate Billing Requested............ 7, 8. Total Oros Asaab (total Lines 1-7) ..................................................................... 8. 63,946.16 63,946.16 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 2 , 542.41 10. Debts of Decedent, Mortgage LiabilRies, & Liens (Schedule I) .............................. 10. 4 , 458.56 11. Total Daducflons (total Lines 9 8 10) ................................................................... 11. 7 , 000.97 12. N« Valor of Estate (Line 8 minus Line t 1) .......................................................... 12. 56 , 945.19 t 3, Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ............................................... 13. 14. Net Valor Subjsat to Tsx (Line 12 minus Line 13) ............................................... 14. 5 6 , 945.19 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15 0 00 (a)(1.2) X .00 . . 16. Amount of Line 14 taxable 5 6 , 945.19 at lineal rate X .045 16. 2 562.53 17. Amount of Line 14 taxable 0.00 at sibling rate X .12 17. 0.00 18. Amount of Line 14 taxable at collateral rate X .15 0.00 18. 0.00 19. Tax Dus .................................................................................................................. 19. 2 , 562.53 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 1505610243 Side 2 L 1505610243 1505610243 REV-1500 EX Page 3 Dscedelnt's Complete Addir~s: Ftle Number 21-10 DECEDENTS NAME Binder, Ida M. STREET ADDRESS 824 Lisburn Road Apt. 214 CITY STATE ZIP Camp Hill PA 17011 Tax PaymellMs alnd Clrodits: 1. Tax Due (Page 2, Line 19) (1) 2,582.53 2. Credits/Payments A. Prior Payments B. Discount 128.13 Total Credits (A + B) (2) 128.13 3. Interest (3) q. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (q) Check box on Pape 2 Lira 20 fro rsqusst a rotund 5, If Line 1 + Line 3 is groater than Line 2, enter the difference. This is the TAX DUE. (5) 2,~4.4~ Check Payable to: A~3ENT. PLEASE ANSVYER 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 ............................................................................................................... x d. receive the promise for life of either payments, benefrts or care? ............................................................ ^ 2. If death occurrod after December 12, 1982, did decedent transfer property wRhin one year of death without receiving adequate consideretion? .................................................................................................................... ^ 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death?....... ^ 4. Did decedent own an Individual Retirement Account annuity or other non-probate property which , , contains a beneficiary designation? .................................................................................................................. ^ ^x 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 survnring spouse is 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 0 percent [72 P.S. §9116 (a) (1.1) (ii)). The statute does not exempt a trensfer to a surviving spouse from tax, and the statutory requiroments for discbsure 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 parorrt or a stepparent of the child is 0 percent p2 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. §9118 (a) (t)). • The tax rate impoaed on the net value of transfers to or for the use of the decedent's siblings is 12 percent p2 P.S. §9116 (a) (1.3) . A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent whether by bloo~ or adoption. REV-1508 E%. (1.g7I SCHEDULE E CDMA~NWEALTHOFPENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHREEWSIDENTDECEDENTRN PERSONAL PROPERTY ESTATE OF Ida M. Binder FILE NUMBER 2010-0120 Indude the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be discbsed on Schedule F. NUMBER DESCRIPTION ~. Sovereign Bank checking account -0351062378 2. Smith Barney Morgan Stanley account - 724-06939-16-790 (If more space is needed, insert VALUE AT DATE OF DEATH $9985.18 $53,960.98 TOTAL (Also enter on line 5, Recapitulation) ~ ; 6 3 , 5 4 6.16 sheets of the same size) REV-1511 EX+(10-06) SCHEDULE N COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATNE COSTS RESIDENT DECEDENT ESTATE OF Ida M. Binder FILE NUMBER 2010-01210 Debts of decedent must be reported on Schedule L ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t Auer Cremation Services $390.25 David Binder-reimbursed for funeral lunch $1456.96 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Rebecca A. Howard waived __ _ _ __ 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 Cumberland County Fee to file estate $149.50 5. Accountants Fees 6. TaxRetumPreparer'sFees John Teel, CPA-prepare tax return $150.00 ~ Advertising: Harrisburg Patriot News $290.70 Cumberland County Legal Journal $75.00 Filing Fee - Inheritance Tax Return $15.00 Filing Fee - Inventory $15.00 TOTAL (Also enter on line 9, Recapitulation) $ 2 5 4 2.41 (Ii more space is needed, insert additional sheets of the same size) REV-1512 ~X+ (t2.p3) COMMONWEALTH Of PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEpYLE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8~ LIENS EStATE OF Ida M. Binder FILE NUMBER 2010-01210 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. (If more space is needed, insert additional sheets of the same size) ,REV-1513 EX+ (9-(X1) SCNEpIlLE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ida M. Binder FILE NUMBER 2010-01210 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not LlstTrustea(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (12)) t~ Rebecca A. Howard 400 Potomac Ave. Hanover, Pennsylvania 17331 1/4 share 2 Susanne M. Binder 42 Woodcrest Drive Carlisle, Pennsylvania 17013 1/4 share 3 William H. Binder 88 Fieldcrest Drive Palmyra, Pennsylvania 17078 1/4 share 4 David O. Binder 257 Shadowlawn Ave. Pittsburgh, Pennsylvania 15216 1/4 share ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THR OUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET 11 NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-t500 COVER SHEET S (If more space is needed, insert additional sheets of the same size) - BJH WILLS:BINDER W WILL:08/15/89 N_ Q 'r :.. O rT ' ' -~ :> G= rn -: 'y~~7 ~ ~ O r=~'~7 ' LAST WILL AND TESTAIKSNT ~i ~p ~ _ rz . ~ _ ~ ~ - y J 7 m f ~ OFw o ~'~ O 0 IDA MAE BINDER I, IDA MAE BINDER, of 718 Hilltop Drive, New Cumberland, Cumberland County, Pennsylvania, being of sound and disposing mind, hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all prior Wills and other testamentary writings at any time heretofore made by me. I. I direct my Executrix or substitute Executrix, hereinafter named, to pay all of my just debts, funeral and testamentary expenses as soon as conveniently can be done after my demise. II. It is my wish and I so desire that my family have no viewing and that my body be cremated. III. I give, devise and bequeath my entire estate, of whatsoever kind and wheresoever situate, unto my beloved husband, HERBERT OTTO BINDER. -1- - BJH WILLS:BINDER W WILL:08/15/89 IV. Should my said husband, HERBERT OTTO BINDER, predecease me, or should he survive me by a period of less than four (4) months or should the said HERBERT OTTO BINDER not be my husband at the time of my death, or should he die simultaneously with me, or in a common disaster, it being my direction and intent that in the event of such simultaneous death or common disaster no Uniform Act regarding such event shall apply and only the above stated provision of this Will shall apply, then I give, devise and bequeath my entire estate, of whatsoever kind and wheresoever situate, to be divided equally among my four (4) children: SUSANNE M. BINDER, of Harrisburg, Pennsylvania; DAVID 0. BINDER, of Harrisburg, Pennsylvania; REBECCA A. HOWARD, of Hanover, Pennsylvania; and WILLIAM H. BINDER, of Northridge, California, per stirpes. V. Should there be any property of whatsoever kind and wheresoever situate which I have the right to dispose of at the time of my death, including but not limited to any special or general power of appointment or both, I hereby appoint the same to my Executrix or substitute Executrix set forth in Paragraph VI hereof. -2- BJH WILLS:BINDER W WILL:08/15/89 VI. I nominate, constitute and appoint REBECCA A. HOWARD as Executrix of this, my Last Will and Testament, and further direct that she shall serve without bond. VII. If REBECCA A. HOWARD is for any reason unable or unwilling to serve as Executrix of this, my Last Will and Testament, then I nominate, constitute and appoint SUSANNE M. BINDER as substitute Executrix. She shall also serve as same without Bond. VIII. Said Executrix or substitute Executrix shall have the power to discharge all the debts, liens and encumbrances upon my estate, as well as any taxes thereon; to pay for the cost of the final disposition of my remains and final illness, if any; to receive any and all commissions and other compensation for services rendered by me during my lifetime and to perform any and all fiduciary duties authorized by statute. Further, I direct my Executrix or substitute Executrix to preserve my estate and any instructions pertaining to the distribution of the same from any attachment or anticipation while in the hands of my said personal representative, it being my express intent that all legacies shall be free from any attachment or anticipation while in the hands of the accountant for my estate. BJH WILLS:BINDER W WILL:08/15/89 IX. It is my wish and I so desire that my Executrix or substitute Executrix use ROBERT D. KODAK, ESQUIRE of Harrisburg, Pennsylvania, as attorney for my estate, he being familiar with my affairs. IN WITNESS WHEREOF, I have to this my Last Will and Testament, typewritten on four (4) pages of paper, set my hand and seal at the end thereof this /~ day of August, 1989. ~~Gi-~ <'f ~?l~f-'..t,n G~~~ (SEAL) I a Mae Binder SIGNED, SEALED, PUBLISHED and DECLARED by the above-named Testatrix, IDA MAE BINDER, 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, all being present at the same time, have hereunto set our hands as witnesses. ~,~ . r Name _~ ~' ~ ~ r Name ""____~ _.., ~ ' f _~ ,~__y --~~. -4- B3H WILLS:BINDER W SL PR:OS/15/89 COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF DAUPHIN I, IDA MAE BINDER, Testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. J J y~ I~ Mae Binder Sworn to and subscribed before me this CL~ day of August, 1989. N ry Publi Tula-S~ M Comm 7. $ S l Ori E x Tres : BONNIE JO i•lULL, NOTARY PUBLIC Y P MARYSVlLLE BOROUGH, PERP,Y COUNTY MYCOMMi~SlON EXP;RESJAN. ?4,1331 Member, Paxrs~IvurriaAswu.tt~noi tvul~nes COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF DAUPHIN ,,• `, , i ~ ~.. .. ~.... ..• ts~z`) . y . t :.r ~, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw IDA MAE BINDER, Testatrix, sign and execute the instrument as her Last Will and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses, and that to the best of our knowledge the Testatrix was at that time 18 or more years of a of sound mind and under no constraint or undue influence. Sworn to and this f(o~ subscribed before me day of August, 1989. 'f ,~~7"~`..------ - t ~ ~ i ,,.,.... !~ (1 d ` n ~ f NoTARIai. sEa. HULL, NOTARY PUBLIC NO ry Public MARYSVlLLEBORCklGH,PERRY000NTY My Commission expires: MYCOPhM1SSIONEXP!RESJAN.id.1931 '~ ~0 . •:~.br A~ ;<: ~:t ` ~0 ` s ~=:.;.._ ~' ~• ~'e .6d,4t~~..~''•'0 Member, Penrrsylvanw Assooi>ttipn of Notanec Sovereign Bank ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: 285-14-2620 November 28, 2010 Account #: 0351062378 Type: Checking Open date: 3/28/1998 In the name of: Ida M Binder Date of Death Balance: $9,985.18 Int.(YTD) from 1/1/2010 to 11/19/2010 $0.25 Accrued interest to date of death: $0.02 Other info: Account #: Type: In the name of: Date of Death Balance: Int.(YTD) from Accrued interest to date of death: Other Info: Ida M Binder Account #: Type: In the name of: Date of Death Balance: Int.(YTD) from Accrued interest to date of death: Otherlnfo: to Account #: Type: In the name of: Date of Death Balance: Int.(YTD) from Accrued interest to date of death: Otherlnfo: to Open date: Open date: to Open date: Page 1 of 1 214 Senate Ave 7rh Floor Camp Hill , PA 17011 rel 717 730 1800 fax 717 7i0 1894 cull free 800 237 1700 MorganStanley SmithBarney January 25, 2011 Rebecca A. Howard, Executrix Estate of Ida M. Binder 400 Potomac Avenue Hanover, PA 17331 Re: Date of death information for Ida Mae Binder Dear Rebecca: The following is information you requested for the account that Ida Mae Binder held at Morgan Stanley Smith Barney on the date of her death: Account number: 724-06939-16-790 Ownership: Ida Mae Binder -sole owner Date opened: June 4, 2002 Beneficiary designation: None Account value 11-26-10: $53,705.18 Account value 11-29-10: $53,560.98 Since she passed away on the weekend, I have provided the following spreadsheets with the prices/values as of both November 26`h and November 29"' for your use. The account values indicated are based on the closing prices for the securities held on those dates. The account listed above is the only account held at our office. Please call us at 717-730-1835 with any questions. Sincerely, ?~~l ~k~Y Bill Barton Client Service Associate for Marilynn R. Kanenson Vice President Financial Planning Specialist THE i?~ifCRMATIQtJ HEREIN HAS BEEN ~?BTAfNEt) FROM SOURCES WE BELIEVE t0 BE RELIABLE, BUT Cn7 NOT GUARANTEE 175 ACCURACY Qit COMPI.:ETEPtE55. Morgan Stanlry Smith Barnry LLC. Memher SIPC. D K ,~- ~ V ~ b ~ r ~ D~.,.'~ Q _~ 7ID r -e ~ ~ Q Q m M ,.;~ H Z, .~iDMD ~ 5s ~'' ~D°~ `r~o, r'~rtiZ ~ ~ r ~' N (~ T ^" O O 7 7 f A n °~ ' n m N m Cj . m w~ o m p p v v ~ ~ ~ - c ~~ ~ ~ o m C O O ~ ~ _ ~ ~h ~ T 1 / }~ W o y y ~ n a y ~ (~ a m n n o d 01 ~ d ~ .y. N. m ~ N N. d y o ~ y °r vc: ~ C 0~ ~'" N !n ~ AO _ v ~~ °~ ~ XB CT ~O i cc ~ a' n _ W ~ v J O fD j N CEO ~ N W ,y.. ~ n ~ O Z b = 0 m b n X o i `~ N J N O ~~ v ~ r ~ o cD n ~ m i o n ~~ ~ v n a ~ -' ~ ~ A .y-. N y N ~< o _ ~ V O m ~ N ^" o C ~ N me v W N W ps _` ~ ? O W W ~ ~ CD O O W U1 i J p O O W N O J ~ ~ = O C W O J O O O O O w ~ ~ O ~ W O ~ J J 0 ~ O O W N n T O ~ ~ O ~I O ~ EA d9 EA 69 b9 Efl EA 69 W W fT O CT Cn CT tD O W O ~ O ~ A O ~ D C CJ~ v tD C7~ ~1 CD CD ~ GJI 00 Cn ~ V O O O 69 69 CO CO IV W V O C N ~n m o Z , m o~i CAD 1 Q N ~ O ~ od O 7 O m 0 c T V '~ tD W CO O V O O O a ~T W d (D .~ +~. ... Y ~y Z~ V V •hl. 1~ ~~1~ fti ~ti ~~ 1"'' U ~ M I ~ 0 ~ r IIoNN°- n ,N•- WNNW ~Omo° i ~do~~ a ~ N a ~I ,~ s ~ ~ ~ do 1 v~ r i ` ~S~LNf1 T lL a c:, w 0 ~ 0 ~1 . M '~ r.} '.::_ '~ ~ r*1 ' ~-3 ~ n ~ t.Ti (`3 y ~ ~ .;. t. J ~ ~ ~~~ ~ . ..w ~ =_~ rn --{ w ``~ ~i c~ February 18, 2011 Register of Wills Cumberland County Court House 1 Courthouse Square Carlisle, Pennsylvania 17013-3387 Re: Estate of Ida M. Binder File#21-10 - `~~~b Dear Registrar: Enclosed please find the Inventory, in duplicate, and the Inheritance Tax Return, in duplicate, for the estate of Ida M. Binder whose date of death was November 28, 2010. Also, enclosed please find a check in the amount of $30.00 for filing the Inventory and the Inheritance Tax Return, and a check in the amount of $2434.40, representing the tax owed. Please return receipts to me in the envelope provided. Thank you. Very truly yours, Rebecca A. Howard, Executor 400 Potomac Avenue Hanover, Pennsylvania 17331 Enc: