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Home My WebLink About07-08-11 (2)' 1 1505607121 ~J REV-1500 Ex (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Cade Year File Number PoBOx26oso1 INHERITANCE TAX RETURN 2 1 1 1 5 5 Hanisburg, PA 17126-osol RESIDENT DECEDENT ENTER DECEDENT INFORMATION BEL04V Social Security Number Date of Death Date of Birth 1 9 7 4 0 7 0 0 1 0 1 0 9 2 0 1 1 0 3 0 7 1 9 5 0 Decedent's Last Name Suffix Decedent's First Name MI C r a n s t o n T h o m a s N (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Securty Number THIS RETURN MUST BE FILEb IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ^X 1. Original Retum ~ 2. Supplemental Return ~ 3. Remainder Retum (date of death pnorto 12-13-82) 4. Limked Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Retum Required death after 12-12-82) 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposk Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Lkigation Proceeds Received ~ 10. Spousal Poverty Credk (date of death ~ 11. Election to tax under Sec. 91 13(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - TNIS SECTION MUST Bf COMPLETED. ALL CORRESPONDENCE AND CONFIDENTWL TAX NIFORMATION SHOULD BE DN2ECTED TO: Name Daytime Telephone Number W a y n e F S h a d e E s q u i r e _ 7 1 7 2 4 3 0 2 2 0 Firm Name Qf Applicable) ~, REGISTER OF WILLS U~ONLY ~ ~ 4 First line of address -- r~rl t- n; !~ 5 3 W e s t P o m f r e t S t r e e t t :,~ rn ~ c~ :xaIC7 Second line of address ~~ r,-,~p O ~ ~ _, C-~- ~ City or Post Office State ZIP Code ' DI~ FILED '..' ----- - -- -- -- C..? ~n C a r l i s l e P A 1 7 0 1 3 °'' Correspondent's a-mail address: WByItefShade(Q'~,COrnCaSt.riet Under penakies d perjury, I dedara that I have examined this return, indudag accompanying sdledules and sfatemeMs, and to the Hest of my knowledge and belief, k b true, cortect and omlplete. Dedaratbn of preparer other than the personal representative a based on ak Mfrxmatbn of which preparer has any knowledge. IG RE OF PER N RESPONSI R FILING RETURN DATE 1075 Rebe REPRESENTATIVE ~ ~~~~ 53 West Pomfret Street Carlisle PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 15056D7121 1505607121 1505607221 REV-151X) EX Decedent's Social Security Number I)ecedenrs Name: Thomas N• C r a n s t o n 1 9 7 4 0 7 0 0 1 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. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers & Miscellaneous N -Probate Property (Schedule G) ~ Separate Billing Requested ....... 7. 8. Total Gross Assets (total Lines 1-7) ........................... 8. 9. Funeral Expenses & Administrative Costs (Schedule H) ................ 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ........... 10. 11. Total Deductions (total Lines 9 & 10) ......................... 11. 12. Net Value of Estate (Line B minus Line 11) ........................ 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .................. 13. 1 8 7 9 2 6. 7 7 4 0 4 3 8. 5 6 2 2 8 3 6 5.3 3 6 0 7 3. 0 4 1171.8 0 7 2 4 4. 8 4 2 2 1 1 2 0. 4 9 14. Net Value SubJect to Tax (Line 12 minus Line 13) ........ .. ..... .. 14. 2 2 1 1 2 0 • 4 9 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.o _ 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate x .0 _ 0. 0 0 1 g. 0. 0 0 17. Amount of Line 14 taxable at sibling rate X .12 2 2 1 1 2 0. 4 9 17. 2 6 5 3 4. 4 6 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 t8 0. 0 0 19. Tax Due ................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 2 6 5 3 4. 4 6 Side 2 1505607221 1505607221 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 11 55 DECEDENTS NAME Thomas N. Cranston STREET ADDRESS 1075 Rebecca Street clry PA E 17013 - Carlisle Tax Payments and Credits: t• Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit e. Prior Payments 23 000.00 C. Discount 1,210.49 3. InteresUPenalty if applicable D. Interest E. Penalty (1) 26,534.46 Total Credits (A + B + C) (2) 24,210.49 Total Interest/Penalty (D+E) (3) 0.00 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. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 2,323.97 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 +5A. This is the BALANCE DUE. (5B) 2,323.97 Make Check Payable fo: REGISTER OF WILLS, AGENT ,,. q 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 : ....................................................... ^ ...... 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 without receiving adequate cronsideration? ............................................................................... ........ ^ 3. Did decedent own an 'intrust for" or payable upon death 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? .......................................................................................... ........ ^ ^X 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 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 twentyone years of age or younger at death to or for the use of a natural parent, an adaptive parent, or a stepparent of the child is zero (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 four and one-half (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 twelve (12) percent [72 P.S. §9116(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 Wood or adoption. REV-1508 EX + (8-98) COMMONWEALTH OF PENNSYLVANW INHERITANCE TAX RETURN SCHEDULE E CASH, BANK DEPOSITS, ~ MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Thomas N. Cranston 21 11 55 Include Cie proceedsa of litigation and the date the proceeds were received by the estate. All properly loiMly-0wned wRh right of survivorship must be diselosad on Soheduk F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. as '~S7C7S/C 2. ~ Wachovia Bank, checking account # xxxx1822 3. ~ Wachovia Bank, checking account # xxxx6950 19,074.55 168,832.22 TOTAL (Also enter on line 5, RecapitulaCon) I f 187,926 77 (If more space o needed, vmert additional sheela of Cie same size) Fax Server 2/2/2011 6:32:55 AM PAGE 1/002 Fax Server Refamoe ID: 3273184 Waohovia Bank Balance Co~nnation 3erviaea P O Box 40028 Roanoke, VA 24022 February 2, 2011 WAYNE F SHADB ATTORNEY AT LAW + ~ SUBJECT: Verification / Canfirmat[on cf Aocou~ and Balm Information provided for: C'Ylstm~er: THOMAS N CRANSTON (SSNti IDCJ4XX-T001) Date of Death: Ja»aary 9, 2011 Denout Aa~ut Information 'n'Pe N~hQ ~Ha;~ Ave~a®e Belaecr Dale Memnily IesQeet Aeaeed Y1D De1e Opmed Ilefe Rye Isieted Iolen~ Paid Clo.ed Cl~['I~T(3 XXXXX7~OQ822 519,074.10 4/17/1996 50.45 50.00 1/31/2011 IFAiAI.1T17Ii:1'HOMA3 N CRANSTON CI.OBIIV(} BALANCE: 516880.05 CF~CICIN(} X30OOOOOCX6930 516$787.82 4/16/2008 544.40 50.00 1/31/3011 L>1[lAL 7777~:1'liOlygB A CRANSTON CLA8IPI(1 BAI.4NCE: 516886136 Other InPOrsati~ Ose or eexe ofthe no~~eled eooo~mb have aomeeled to We11a Fad Beek end a naiwnee oa 8we emaude will follow ceder scpeaEe Dover. Peps 1 of 2 02/02/2011 6:SBAM [Job No. 55051 X0001 Fax Server 2/2/2011 6:32:55 AM PAGE 2/002 Fax Server W~~~~ Refamoe ID: 3773184 No Safe Depoot Box ~md fQ ourtamer. • Date oYderlh 6alnm does mt i'r]ude aewaed mtaeu. • Itd6e of dealhoonat-m a wnlamdor a holiday, drfe of death hdaooa doer not ialudr aoy trnrratioos m~ were re.de durity mat time period `~"'"`b" ; S+inub Jennifer Straub Stmnoenter Asaaoiate Pbom:~540)363-7313 je;js BYanTW ~ m~a. the rampimt fheraof rapteraoh aodwrraob m WeIY FwBo link N.A ("WeDs Fayo"~ that me reeipiaet b aWhariaed by the ouYOmer m nxeive LtwBdly 1hi iethemtioet, The es~ead aPan mrt $ will eot didoae ma io4onoationto any thud pony, valrr mmpoled b do ro by ]e!1 proper, aed mat it wi8lmr6dly ora mia io8umrtion The maNmt admowledes mat Walls F~ doer pot mpeaa~ard wauaat mt the inBoematim i o®ydMe mdaoovata. The reeipieot Sumo admowyedyys mat the ioformttim mtg eot dinloee the ntia reltimthip hrtweenoiammr dirdaaaee nd mm ofthen ~tbtianw m abrge wimout ootim fo Iha mo~dmt'ha re~mt aPsr b iods®fX dothnd, and hdd Wa-r Faryo hwmL Som aod4uit+ny cLim'sulteq&®16e by rempiatarSiomtheb~mhbymensaipimtofagyaSraemsn..eP~mtyNo4ars~g~medimdhseiu. Waohovia Hrdc and Waohovia Hook of DeLwre aro divsioes of Walls Fad eaok N.A Pape 2 of 2 02/02/2011 6:36AM [Job No. 5503] I~0002 REV-1510 EX + (8-99) SCHEDULE G INTER-VIVOS TRANSFERS 8 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Thomas N. Cranston 21 11 55 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. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIRREUTIDNSHIPTODECEDENTAND DATE OF DEATH %OFDECD'S EXCLUSION TAXABLE NUMBER THE DATE OFTPANSFER.ATTACHACOMDFTHEDEEDFORREALESTATE. VALUE OF ASSET INTEREST ~. re S OneV ar et ecervPC - . acc I~F""a'~ VALUE 2. (Dreyfus Disciplined Stock Fund 17,483.67 100. 17,483.67 3. (Dreyfus Intermediate Term Income Fund -Class I 21,698.351100. 21,698.35 TOTAL (Also enter on line 7 Recapitulation) 1 S 40 438 56 (If mon3 space b needed, insert additional sheep of the same size) June 24, 2011 Wayne F. Shade, Esq. Attorney at Law 53 West Pomfret Street Carlisle, PA 17013 Re: Thomas N. Cranston TOD Dreyfus Money Market Reserves, Class R Account Ending In: 06175 Dreyfus Intermediate Term Income Fund, Class I Account Ending In: 06180 Dreyfus Disciplined Stock Fund Account Ending In: 06179 K.eference Nl.tmber: 20110622092209 Dear Mr. Shade: We are very sorry to learn of the passing of Thomas N. Cranston. Please extend our condolences to the family. Since the date of death was not a business day, the following balances* provided are for the business day prior to the date of death. Fund Name: Dreyfus Money Market Reserves, Class R Account Ending In: 06175 Valuation Date: January 7, 2011 Market Value: $1,256.54 Share Balance: 1,256.540 Price Per Share: $1.00 Accrued Dividends: $0.00 Fund Name: Dreyfus Intermediate Term Income Fund, Class I Account Ending In: 06180 Valuation Date: January 7, 2011 Market Value: $21,698.35 Share Balance: 1,655.156 Price Per Share: $13.10 Accrued Dividends: $15.81 (included in market value) I~ BNY mr:LioN ASSET MANAGEMENT Dreyfus Retail Services is a division of MBSC Securities Corporation, a registered broker-dealer, FINRA member and awholly-owned subsidiary of The Bank of New York Mellon Corporation. BNY Mellon Asset Management is the umbrella organization for The Bank of New York Mellon Corporation's affiliated investment management firms and global distribution companies. Investments offered through MBSC Securities Corporation: Are not FDIC insured • Are not bank guaranteed • May lose value Dreyfus Retail Services 144 Glenn Curtiss Blvd, Uniondale, NY 11556 Wayne F. Shade, Esq. June 24, 2011 Page 2 Fund Name: Dreyfus Disciplined Stock Fund Account Ending In: 06179 Valuation Date: January 7, 2011 Market Value: $17,483.67 Share Balance: 562.900 Price Per Share: $31.06 We appreciate the opportunity to assist you. If you need any additional information, please feel free to call a Dreyfus representative at our toll free number, 1 800 645 6561. We are available Monday through Friday, from 8:00 a.m. to 6:00 p.m., Eastern time. *The info anon above is based on sources we believe to be accurate. However, it is not to be considere an official statement of the account(s) referenced above with MBSC Securities Corporation. REV-1511 EX+(10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANw FUNERAL EXPENSES & IN RESIDENTEDECED NT N ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Thomas N. Cranston 21 11 55 Debts of dacaderh must be reported on ScheduN I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Marilyn T. Morrison, reimbursement for burial expenses 315 00 2. Marilyn T. Morrison, travel expenses for burial . 33 40 3. Marilyn T. Morrison, reimbursement for priest . 75 00 4. Sunset Memorials, grave marker engraving . 125 00 5. Ewing Brothers Funeral Home, Inc., funeral expenses . 2 195 00 6. Marilyn T. Morrison, reimbursement for additional funeral expenses . 182.98 B. ADMINISTRATIVE COSTS: 1 • Personal Representative's Commissions Name of Personal Representative (s) Street Address Cdy State Zip Year(s) Commission Paid: 2, Attorney Fees Wayne F. Shade, Esquire 2,000.00 3. Fatuity Exemptbn: (If decedent's address is not the same as claimants, attach explanation) Claimant Street Address C~' State Zip Relatbnship of Claimant to Decedent 4• probate Fees Register of Wills of Cumberland County, PA 373.50 5 Accountants Fees 6. Tax Return Preparer's Fees ~. Cumberland Law Journal, advertise Letters Testamentary 75 00 8. The Sentinel, advertise Letters Testamentary . 9• Marilyn T. Morrison, reimbursement for income tax preparation 198.16 10. Register of Wills, filing inheritance tax return 35.00 11. Register of Wills, reserve for filing Account, etc. 15.00 450.00 TOTAL (Also enter on line 9, Recapitulation) ~ S (If more space is needed, insert additional sheets of the same size) .04 REV-1¢12 EX+ (12.03) CONaAONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Thomas N. Cranston 21 11 55 Repoli debts Incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH t. Carlisle HMA Physicians Management, unreimbursed medical expense 162.00 2. Marilyn T. Morrison, reimbursement for care expenses 1 000.00 3. Marilyn T. Morrison, Reimbursement for personal income tax due 9.80 TOTAL (Also enter on line 10, Recapitulation) I S 1,171 80 (If more space Is needed, rnsen addrhonal sheets of the same size) REV-1513 EX + (g-pp) SCHEDULE J COMMONWEALTH OF PENNSYLVANw BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ea I wl t v~ FILE NUMBER Thomas N. Cranston 21 11 55 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustss(s) OF ESTATE I TAXABLE DISTRIBUTIONS [ndude ou~ (spousal distributbns, and transfers under Sec.9116 a 1. )] ~. Marilyn T. Morrison Sibling 221,120.49 1075 Rebecca Street Carlisle, PA 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. 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-1500 COVER SHEET I j (If more space is needed, insert addlbonal sheets of the same size) REV-1500 Discount, Interest and Penalty Worksheet Discount Calculation Total Amount Paid within three calendar months of the decedent's date of death: 23,000.00 Discount: 1,210.49 Interest Table Year _ I "ays Delinquent thus time period Balance Du® Interest this year this period Before 1981 _ ~ 1982 1983 1984 _ __ 1985 1986 __ __ 1887 1888 throw h 1991 1992 _ 1893 throw h 1994 1995 throw h 1998 _ ~ 1999 __ 2000 2001 2002 2003 ', 2004 2005 2006 - 2007 I 2008 2009 - -~ - - i~ ~ - ~ it - - - ~~ Penalty Calculation If the decedent's date of death was on or before March 31, 1993, insert the applicable amount: Total Balance Due on January 17, 1996: Penalty: __