HomeMy WebLinkAbout07-12-111505610105
REV-1500 EX (o2-u)(FI) ~,1
~ OFFICU\L USE ONLY
PA Department of Revenue pennsytvania Coun Code Year File Number
Bureau of Individual Taxes CEVMTXEni FXEVEXUE ~,
PO BOX 28o6oi ~ INHERITANCE TAX RETURN ~ ~ r / ~)~~~
Harrisburg, PA 19128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
226-84-2729 12/30/2010 06/19/1954
Decedent's Last Name Suffix Decedent's First Name MI
Gulden Barbara
'R
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Gulden Gregg
Spouse's Social Security Number_
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
199-38-floss REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
QD 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Date of Death
Prior to 12-13-82)
O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required
death after 12-12-82)
O 8. Decedent Died Testate O 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes
(Attach Copy of will) (Attach Copy of Trust.)
O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 11. Election to Tax under Sec. 9113(A)
Between 12-31-91 and 1-1-95) (Attach Schedule O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name _ _ _ _ _ _ Daytime Telephone Number
Law Office of John C O~ ~u5fbw ~ GZ (717) 243-7437 ;
First Line of Address
104 S Hanover St
Second Line of Address
City or Post Office
__
Carlisle
REGISTER VICL~LS USE ONL~P~
~~ C
~~r` f---
pin ~,
..
DAT ED --
-a:~
~~ ';~
-.. _.,~
~-r~
~n Q
Correspondent's a-mail address: jOhnO@CarliSlepalaW.COm
Under penalties of perjury, 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. DeGaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATUfjE,OF~E~0I~2~PONSIBLE FOR FILING RETURN nnTF ,
816 Nobj(J~iI~,.Mt Holly Springs, PA 17065
31GNATU Pf~A~R~ HAN REPRESENTATIVE DATE
104 S Hanover St., Carlisle, PA 17013
PLEASE USE ORIGINAL FORM ONLY
Side 1
L 1505610105 1505610105
1505610205
REV-1500 EX (FI)
Decedent's Social Security Number
Decedent's Name: ' 226-84-2729
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 Receivable (Schedule D) ........................... 4.
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. ' 125,384.63
6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Properly
(Schedule G) O Separate Billing Requested........ 7. ' 0.00
8. Total Gross Assets (total Lines 1 through 7) ............................. 8. 125,384.63 !
9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9.
10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ........... .... 10.
11. Total Deductions (total Lines 9 and 10) ............................. .... 11.
12. Net Value of Estate (Line 8 minus Line 11) .......................... .... 12. 125,384.63
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. 125,384.63
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 0 125,384.63 15. 0.00
16. Amount of Line 14 taxable
at lineal rate X .0_ 16,
17. Amount of Line 14 taxable
..,. .
at sibling rate X .12 ! ' 17,
18. __.". _ _.._ ___
Amount of Line 14 taxable m __
at collateral rate X .15 18.
19. TAX DUE ..................................................... .... 19. 0.00
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Side 2
L 1505610205 1505610205
REV-1500 EX (FI) Page 3
Decedent's Complete Address:
File Number
DECEDENTS NAME
Barbara R Gulden
STREET ADDRESS -
816 Holly Pike
CITY
Mt. Holly Springs STATE
PA ZIP
17013
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
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.
Total Credits (A + B) (2)
(3)
(4)
(5)
(1)
0.00
0.00
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 ..................................................................................... ..... ^
b. retain the right to designate who shall use the property transferred or its income ....................................... ..... ^
c. retain a reversionary interest ......................................................................................................................... ..... ^
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? ......................................................................................................... ..... ^
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 properly, 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
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 disdosure of assets and
filing a tax return are still applicable even if the surviving spouse is the only benefidary.
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 Vansfers to or for the use of the decedent's lineal benefidaries is 4.5 percent, except as noted in [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,
under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1$08 EX+ (11-io)
i pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Gulden, Barbara R 2011-00214
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.
If more space is needed, use additional sheets of paper of the same size.
REV-1510 EX+ {O8-Q9)
pennsylvania SCHEDULE G
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
Gulden, Barbara R 2011-00214
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes.
__
ITEM
NUMBER DESCRIPTION OF PROPERTY
INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENr AND
THE DATE OF TRANSFER. ATfADi A COPY OF THE DEED FOR REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET
% OF DECD'S
INTEREST
EXCLUSION
pF APPLICABLE)
TAXABLE
VALUE
I• PSERS Retirement Account Beneficiary was spouse Gregg Gulden
Transferred March 2011 (No right to possess) 728,484.00 100 728,484.00 0.0(
2 Morgan Stanley Smith Bamey IRA Beneficiary was spouse Gregg Gulden
Transferred March 2011 (No right to possess) 39,417.30 100 39,417.30 0.0(
TOTAL (Also enter on Line 7, Recapitulation) ; I 0.00
If more space is needed, use additional sheets of paper of the same size.
A
L
N ~~
~ O
.ON
~~
~ M
._ ~
Q L
N ~
V ~
N
m
C ~~+
//~
VI
Q
co
0
0
v
O
0
h
O
O
O
N
ci
c
'c ~ 4i
p h
~ y ~ ~ O
}
~
i ~ ~
C
V ~'
y y
t _
~.~ ~ O
j .N
~ V Z O
~ y 1C
'
~ ~ Q~U
L . y
~ j b~ h
U ~ ~ ~
to?~ N L
°
a
fn ~, ~, ~
~ ~ o m
e ~v
L Q C ~ ~ ~
~ o~ ~
mb
~ ~ ~ k
c a~ a~
V
J b ,
= ... o
~ ~ ~ ~
o a
~~'~
a a~
d .y m :9 `° c
E ~`r'_a ~-~Z
/~
W 4 •~, O
~ ` C
=' ~ V
'o
~ 'a 3
~
~ -- -~ '~
LL h
c+~ a
i
N y b
b N
m a1 Q ~, m
~ w ~
~
d b
~ ~ q~
zo3
c Q ~ o > a ~o n~'
(p i0 y w Q a
o
w' ui
c o~ y
F-~b ti
a~
c ~ w
,Jj a°o
O t e N 'C U c
IC ~~
w= M r ~~ j
•
f ~.
d
~ j ~~~ ~ h
~
~
~ U
c ..
p
O r b
ti 4=
a
C
° ~ w
G ~- F- 3 N U h `
Cll ~ ° c zo3
~~~
V
d b V ~
`,~,` ~ ~ ~
job
d O U
b , a Z
~ N.
Q
~ U C V
~
C
G f.1
O .Op Q
AO°
~ p 4'
C C
-C•~ j ~ ~
~ °~
~
y C va >~Z
1
G J • m o
M R ~ y~ F°-aa
6 ~ v ~
0 ~ lC C ~ O
Q - ~ ~ cV0 ~ j
V = d '~ c~ v c
~ O) _
O O - 7
~ (U y 0
~
H Q V_
~ .. k
` ~ y
~ O ~ O
oW o U c ~ ~
e-O -~ _ ~ m.Q ~
~"~ j ~++ F 'o ai ~' ~
a "
~~
~- ~. ~-
~ J =
_
~ o
o
J
J
~ ~ O
N
~ ~
°om~2 = _
- C
~ _
voi `0 3
_
l+Q
~
~ ~ U O~
~
..
~mM~ - Q W•C O
C ~ G
~E
Rf ¢ ~
Y C ti
~ C
L
~ S
U
~/'
V/ Q <
(n J
°o°o
O O
69 69
m
O
7
w
ooh
fh0 O i
69
iA
~~ ~~-
U7 ~ fA J
o°o g~
0 0 0 0
H iA
rn ~
h 'h
m
v ~'.
W
O M O M
O N t0- N
H H
o I~ g'
0 o p'.
69 ~ H
O
to
v~
rn
oo~
r r
~~
(A H
°o,
O O
N
~~ o~
~~ ~~.
c°n uQi
r v--
ca f~f
~~I
v~i
~~
~~
'o
fA H
g
,w
Q'
Z
w
0
J
a
Q
Q]
Q
[0
m
V~
h
o~ ~r~,
v d °m'+
~~
..
ds+ y
Q
d'
Z
w¢
no
~o
~~
~U
~a~
Q _
CO ~
[0 U
V
h
C
O
h
.~
E
V
d
R
~°-
O
r
O C
N
m 7
o
~ o
N
a
o ~-
5
m E
o
~~
O
~
~ c
a ~
E `~
3
~
h ~
o ~
A ~
O h
m
a
d
N
N
a A
r '
R N
O ~
U
~
\°
..........
C ~-
i N
U
O O ~
~ O
O O O O pp fp
r r r
H N H
a~ a~
a
0 o s
~ ~ a
, _
R > ~ N O h 7 N
E d 3 3 ~ 3
= > ~
A
N i ~ 3
d Q 0
0 O
L
~ ~
~ C U
.
.
'° .. '
.
M
rn ~
-.
_ 3
~
3 ~
rn~
m d
~
.
C ~
C N
7~
~ N
= N y o
r C~ N 'N U 'N = •N C ~
O
d d N ~ N ~ N N W C d
} m A Z~ Z~ LG ~ W }
d
A
T
d
0
a
D
(G
a
U
n
A
U
N ~ O ~