HomeMy WebLinkAbout05-26-11 (2)J
1505610143
REV-1500 Ex (°'-'°'
OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania County Code Year File Number
Bureau of Individual Taxes DEPARTMENT OF REVENUE
Po Box.2soso~ INHERITANCE TAX RETURN 21 10 12 0 0
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
201 18 0456 10 28 2010
Decedent's Last Name
BESORE
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name
Date of Birth
09 10 1924
Suffix Decedent's First Name MI
DOROTHY J
SufFx 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 OVALS BELOW
1. Original Return ^ 2. Supplemental Retum ^ 3. Remainder Return (date of death
prior to 12-13-82)
^ 4. Limited Estate ^ 4a, Future Interest Compromise
(date of death after 12-12-82)
^
5. Federal Estate Tax Return Required
g Decedent Died Testate
(Attach Copy of Will)
^ ~ Decedent Maintained a Living Trust
(Attach Copy of Trust) 0 8. Total Number of Safe De osit Boxes
p
^ 9. Litigation Proceeds Received ^ 10. Spousal Povert Creditl(date of death
between 12-31 ~J'( and -1-95)
^ 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
CHARLENE L FEUCHTENBERGER 717 53~ 261d __
First line of address
77 EAST KING STREET
Second line of address
City or Post Office State ZIP Code
SHIPPENSBURG pA
.~~
REGISTER
LS USE~ILY
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DATE FILED ~"'`
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/Gorr ondent's a-m it address:
Under alties of p I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is t rrect a co lete. Declaration of preparer other than th persona-I representative is based on all information of which preparer has any knowledge.
SIGN RE F SO ESPONS LE FO FI ~ T
~~~ .~~~~~~ ~~ ~~'~~ lr
77 I
SIGNA'
burg, PA 17257
i~lf ITATIVE
DAT
ZG ~~
5 South Hanover Street, Carlisle, P~ 7013
Side 1
1505610143 1505610143
J
1505610243
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: BeSOre, Dorothy J 2 01 18 0 4 5 6
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 & Notes Receivable (Schedule D) ........................................................ 4.
5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... 5. 19 , 6 7 3. 0 7
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6.
7. Inter-Vivos Transfers 8~ Miscellaneous lynq Probate Property
arate Billin
(Schedule G) u Se
Re
t
d
p
g
ques
............
e 7.
8. Total Gross Assets (total Lines 1-7) ..................................................................... g. 19 , 673.07
9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 5 , 418.8 0
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 348.97
11. Total Deductions (total Lines 9 8~ 10) ................................................................... 11. 5 , 7 6 7 . 7 7
12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 13 , 9 0 5.3 0
13. Charitable and Governmental Bequests/Sec 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. 13 , 905.30
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 .00
15.
O . 0 0
16. Amount of Line 14 taxable 12 9 0 5.3 0
at lineal rate X .045 ~ 16. 5 8 0. 7 4
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 1, 0 0 0. 0 0 18. 15 0. 0 0
19. Tax Due .................................................................................................................. 19. 7 3 0. 7 4
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^
Side 2
L 1505610243 1505610243 J
REV 15aa Ex Page 3
Decedent's Complete Address:
File Number 21-10-1200
DECEDENT'S NAME
Besore, Dorothy J
STREET ADDRESS
1 Alliance Drive, Apartment 304
CITY
Carlisle STATE
PA 21P
17013
Tax Payments and Credits:
1. Tax Due {Page 2, Line 19)
2. CreditslPayments
A. Prior Payments
B. Discount
500.00
26.32
3. Interest
4, ff Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box an Page 2 Line 2q to request a refund
g, If Line 1 + Line 3 is greater than Line 2, enter the dffference. This is the TAX DUE.
Make Check Payable to: REGISTER OF WILLS. AGENT.
{i)
730.74
s2s.32
204.42
Total Credits (A + B) (2)
(3)
(4)
c~)
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 Incarne of the property transferred :...............................................................................
b, retain the right to designate who shall use the property transferred or its income :.................................. x
c. retain a reversionary interest; or .....................................................................................,.......................... x
d. receive the promise for life of either payments, benefits or care? ............................................................ ^ Q
2. 1f death occurred after December 12, 1982, did decedent transfer property within one year of death without
n3ceiving adequate consideration? .................................................................................................................... ^
3. Did decedent awn an "in trust far* ar payable upon death bank account or security st his or her death?....... ^ ^x
4. DId decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designatlon? .................................................................................................................. ^ ^x
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS 1S YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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.~.`~ t a =... ., :.'4vai:~ i~«. ~~.....~.t.~.~i.trE' ~"'~`J..l~i~ux~f~JSStS..~:~~a....'~.'r73.~.~~~c~.« 3.~: •~t j3t..~'t...~~ •i^ .t' ~ • :~' f, ~ ;1~'-'"i;.". K•:a• ~=rre~: .
•• ^ .. .,...t..._.r-° ...~ ..rt :{•r t.:"~5.. s_..,~.sz:• .scttaa.ss;cs.,^",}3~~3?F;~s F.:': =..: ~L;.•ef.~c:F:tL~:r.:«- ;t3s^iii.3
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. §9118 (a} (1.1} {i)].
Far dates of death on or after January 1,1995, the tax rate imposed on the net vaiue 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 doss 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 ar after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child 21 ears of age ar younger at death to or for the use of a natural parent, an
adaptive parent, or a stepparent of the child is 0 percent [72 P.S. §9118 (a) (1.2)].
. The tax rate imposed an the net vaiue of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in
72 P.S. §9i 16 1.2) [T2 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) . 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.
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
Besore, Dorothy J 21-10-1200
Include 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 disclosed on schedule F.
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98)
REV-1151 EX+ (10-06)
COM INHE~ITAN~EOT~ R~T~RNANIA
RE IDEN DEECCED N
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Besore, Dorothy J 21-10-1200
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
N M R
A. FUNERAL EXPENSES:
Ewing Brother Funeral Home, Inc.
511.30
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address 77 East King Street
city Shippensburg state PA zip 17257
Yearls) Commission paid 2011
2. Attorney's Fees Frey & Tiley
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. Other Administrative Costs
2,500.00
2,000.00
107.50
300.00
TOTAL (Also enter on line 9, Recapitulation) I 5,418.80
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06)
Rev-1512 EX+ (12-08)
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Besore, Doroth J 21-10-1200
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
(If more space is needed, additional pages of the same size)
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08)
REV-1513 EX+ (11-08)
COM INHE131TANT~E T~R~T~,RN ANIA
R IDEN DE D N
SCHEDULE J
BENEFICIARIES
ESTATE OF FILE NUMBER
~sesore, uorotn ~ 21-10-1 200
NUMBER
NAME AND ADDRESS OF RELATIONSHIP TO
DECEDENT
SHARE OF ESTATE
AMOUNT OF ESTATE
PERSON(S) RECEIVING PROPERTY (Words) ($$$)
I TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116 a 1.2
1 John William Besore III Grandson 1/6th 2,150.88
2447 N. Gabrielle Ct.
York, PA 17408
2 Dustin Besore Grandson 1/6th 2,150.88
2447 N. Gabrielle Ct.
York, PA 17408
3 John William Besore, Jr. Stepchild 1/6th 2,150.88
2447 North Gabrielle Ct.
York, PA 17408
4 Judy Marie Besore Stepchild 1/6th 2,150.88
PO Box 1035
Doylestown, PA 18901
5 Timothy Burkholder Grandson 1/6th 2,150.88
8 S. Water St.
PO Box 231
Newburg, PA 17240
See continuation schedule attached Continuation 3,150.88
Total 13,905.28
Enter dollar amounts for distributions shown above on lines 1 5 throu h 18 on Rev 150 0 cover sheet, as a r o riate.
II NON-TAXABLE DISTRIBUTIONS:
. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FO R WHICH AN ELECTION TO TAX IS NOT TAKEN
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08)
SCHEDULE J
BENEFICIARIES
(Part I, Taxable Distributions)
ESTATE OF:
Dorothy J Besore 10/28/2010 201-18-0456
Item Name and Address of Person(s) Share of Estate Amount of Estate
Number Receiving Property Relationship (Words) ($$$)
6 Bethany Otto Granddaughter 1/6th 2,150.88
4 Mooreland Avenue
Mount Holly Springs, PA 17065
7 Kenneth 81 Udora Stought Friend 1,000.00
2228 Newville Road
17015
Total 3.150.88
1
R,RST(J~ITN
BANK
A ~'radi~z'osz of .Excellesice
October 31, 2010
On~stown Bank, Executor
Dorothy J. Besore Estate
77 East King Street
Shippensburg, PA 17257
RE: DOROTHY J. BESORE
DOD 10/28/10
77 East King Street
P.O. Box 2S0
Shippensburg, PA 17257
Please be advised that the above referenced decedent owned a checking account with
~rstown Bank solely with the balance at date of death being $ l 8,269.50.
Y~
Charlene L. Feuchtenberger
Fiduciary Officer
LAST WILL AND TESTAMENT
OF
.DOROTHY J. BESORE
I, DOROTHY J. BFSORL~-, widow, of Chapel Point, 1 AIliance Drive, Apartment #304,
Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and
understanding, do hereby make, publish and declare this as and for my Last Will and Testament
hereby revoking and making void any and all Wills by me at any time heretofore made.
I. I direct my hereinafter named Executor or Executrix to pay alI of my just debts and
funeral expenses as soon after my death as may be found convenient to do so. I direct that my
funeral services be conducted by Ewing Brothers Funeral Home, Inc., 630 South Hanover Street
Carlisle, Pennsylvania, 17013, in accordance with arrangements which 1 have made there, and
that my body be interred beside that of my husband John W. Besore on our burial lot in
Cumberland Valley Memorial Gardena located along Ratner Highway near the Borough of
Carlisle, Pennsylvania.
2. I direct that all inheritance, transfer, succession, estate and death taxes which may be
payable on account of my death shall be paid from the residue of my estate regardless of whether
the assets upon which such texas are based are included in my probate estate.
3. I give and bequeath the sum of $1,000.00 to my good friends and thoughtful former
neighbors who arc Kenneth Stought and Dara Stought, husband and wife provided at least one of
them shall survive me by a period of ninety (90) days but should neither of them so survive me
then the same shall lapse and be added to the residue of my estate.
4. Ali of the rest, residue and remainder of my estate, real, personal and mixed, and
wheresoever the same may be situate, i direct shall be divided into equal shares far such of the
following named persons who shall survive me by a period of ninety (s0) days, but should any of
them fail to so survive me then the amount which such parson would have received shall be paid
to such of his or her issue as shall survive me by a period of ninety (90) days, per stirpes, and if
there be no such issue then the same shall Lapse and b~ added to the remaining shares, the six
equal shares to be paid one to each of the following persons: My step son John William Hesore,
Jr. , my step daughter Judy Marie Besore, my step grandson Timothy Burkholder, my step
granddaughter Bethany Burkholder, my step grandson John W. Besare, III, and my step
grandson Dustin Besore.
S. Should any person less than twenty-one (Z1) years of age be entitled t4 distribution
from my estate, In such event I nominate constitute and appoint my Executor as guardian of the
estate of each such person and authorize and direct such Executor or his or her successor to
retain the same and to pay the income arising therefrom together with so much of the principle
thereof as in the opinion of said Guardian is necessary ar desirable to be expanded far the proper
maintenance, support and education of such person, at least annually, and upon such parson
obtaining 2I years of age to pay to him ar her the then remaining principle together with any
undistributed income.
fi. I hereby nominate, constitute and appoint Orrstawn Hank and Its successors, 427
Stonehedge Drava, Carlisle, PA 17013, as Executor of this my Last Will and Testament but
should it decline to serve or cease serving as such, then in such event I nominate, constitute and
appoint my attorney ROBERT' M. FR1rY as alternate or successor Executor, and I further direct
that neither of them shall be required to post any bond to secure the faithful performance of its ar
his duties in the Commonwealth of Pennsylvania ar in any other~urisdlction.
7. In addition to the powers conferred by law my hereinbefore named Executor and
Executrix and Guardian of the Estate, and their successors, are authorized and empowered:
a. To invest any part of the trust corpus in such securities, investment, or other
property as may be deemed advisable and proper, irrespective of whether the same are
authorized for the Investment of trust funds under the laws of any governing jurisdiction.
b. With respect to any corporation, the stocks, bonds, or other securities of which
may be held, to vote in person or by proxy on any shares of stack; to consent to the merger,
Page 1 af3
R~SB
consolidation or reorganization of such corporations; to consent to the leasing, mortgaging or
safe of the property of any such corporations; to make any surrender, exchange or substitution of
such stocks, bonds or other securities as an incident to the merger, consolidation or
reorganization of such corporations; to pay all assessments, subscriptions and other sums of
money which may be deemed wise and expedient for the protection and maintenance of the
proportionate interest of the investment in such corporations; to exercise any option or privilege
which may 6e conferred upon the holders of such stocks, bonds, or other securities of such
corporations either far the conversion of the same into other securities or far the purchase of
additional securities, and to make any and all necessary payments which may be required in
connection therewith; and generally to have and exercise as ta.all such stocks, bands and other
securities, the powers of an individual owner who is not under trust obligatlan.
c. To bald the trust corpus in one ar more consolidated funds in which separate
shares shall have undivided Interests.
d. To sell at public ar private sale for cash or upon credit. or partly for cash and partly
on credit, and upon such terms and conditlans as shall be deemed proper, any part or parts of the
trust estate, and no purchaser at any such sale shall be bound to inquire into the expediency or
propriety of any such sale or to see to the application of the purchase moneys arising therefrom.
e. Ta keep on hand and uninvested such money as may be deemed proper and for
such period as may be found expedient.
f. To compromise, settle or arbitrate any claim or demand in favor of or against the
trust estate.
g. And authorized in the discharge of fiduciary duties, to ernpioy counsel and to
determine and to pay such counsel reasonable compensation which shall be charged against the
principal or income of the trust fund, and shall further be entitled to charge against the principal
or income such other reasonable expenses and charges as may be necessary and proper to incur
for the proper discharge of fiduciary duties and for the groper management and administrntion of
the trust estate.
h. In malting any dlvisian of property into shares for the purpose of any distribution
thereof directed by the provisions of the trust, to make such division or distribution, either in
cash or In kind, or partly in cash and partly in kind, as shaiI ba deemed most expedient, and in
making any division or• distribution in land may allot any specific security or property ar any
undivided Interest therein to any one or mare of such shares, and to that end may appraise any ar
a1I of the property so to ba alIattad and the judgment as to the propriety of such allotment and as
to the relative value for purposes of distribution of the securities ar property so allotted shall be
final and conclusive upon all persons interested in the trust or in the division or distribution
thereof.
i. And authorized to register any shares of stock or other assets of any trust in their
awn names or in the name of a nominee.
,~. To retain and Invest in shares of stock of my Trustee or Executor.
k. To,retain any investments including mutual funds which I may own at the time of
my death and in addition to Invest any part of the Trust corpus in such mutual fund or mutual
funds as may be deemed advisable or proper, irrespective of whether the same are authorized for
the investment of trust funds under the laws of any governing jurisdiction.
I. To determine from time to time whether all or some portion of realized capital
gains shall be treated as ordinary income for distribution to a beneficiary or treated as principal
to be retained as part of the corpus, aad such designation need not be consistent foam one year to
another.
IN WITNESS WHEREOF, •I have hereunto set my h d anc~ seal to this my Last WiII and
Testament written on three (3} papas this ~F° day of ~~~,~. , ?A05.
Pa e2 of3 a
9
• {SEAL}
Dorothy J. H re
Signed, sealed, published and declared, by DOROTHY J. BESORE, the Testatrix above
named, as and for her Last Will and Testament, in our presence, who, in her presence, et her
request, and in the presence of each other, have hereunto subscribed our names as attesting
witnesses.
d~ '
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