HomeMy WebLinkAbout08-03-111505610143
REV-1500 EX (01-10)
OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania County Code near File Number
Bureau of Individual Taxes DEPARTMENT OF REVENUE
PO 80X.280601 INHERITANCE TAX RETURN 21 10 1112
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
179 30 4805 10 30 2010
Decedent's Last Name Suffix
ARMOLD
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
ARMOLD SR
Spouse's Social Security Number
Date of Birth
03 17 1938
Decedent's First Name MI
LENORE L
Spouse's First Name MI
WILLIAM E
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
X' 1. Original Return ^ 2. Supplemental Return
4. Limited Estate ~, 4a. Future Interest Compromise
i_ (date of death after 12-12-82)
i
6 Decedent Died Testate
'~
~ Decedent Maintained a Living Trust
A
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h C
f T
(Attach Copy of Will) rust)
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ac
opy o
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9. Litigation Proceeds Received
'_~
^ 10. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95)
~~ 3, Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Require
_~ _ 8. Total Number of Safe Deposit Box
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
MARK A MATEYA 717 241 6500
First line of address
55 W CHURCH AVENUE
Second line of address
City or Post Office
CARLISLE
State ZIP Code
PA 17013
REGISTER OF WILLS USE CS-JLY
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Correspondent's a-mail address: mal'T1r7Q mateyalaW.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. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
~Zti'. ~.?~~~,~-,,.~. ~~~. ~^,~.,w~,y~' ~~_ William E Armold Sr ~,'~~ ~ ~~~Li
ADDRESS
335 Petersburg Road. 17015
SIGNATURE OF REPARER OTHER THAN REPRESENTATIVE ~ DATE
~jvLy~.~ ~ _ ~~' Mark A. Mateya ~ ~. `t (t
ADDRESS
55 W. Church Avenue, Carlisle, PA 17013
1505610143
Side 1
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1505610143 J
~?
1505610243
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: ArmOld, Lenore L 179 30 4805
RECAPITULATION
1. Real Estate (Schedule A) ....................................................................................... 1.
2. Stocks and Bonds (Schedule B) ............................................................................. 2. 1 , 7 4 3 .5 6
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. 63 , 964.67
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 52 , 750.00
7. Inter-Vivos Transfers & Miscellaneous I~ oq Probate Property
(Schedule G) ~J Separate Billing Requested............ 7.
8. Total Gross Assets (total Lines 1-7) ..................................................................... g. 118 , 4 5 8 .2 3
9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 19 , 018.34
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 3 , 25 9.69
11. Total Deductions (total Lines 9 & 10) ................................................................... 11. 22 , 2 7 8.03
12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 9 6 , 18 0 . 2 ~
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. 9 6 , 18 ~ . 2 ~
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.oo 94, 380.20
15.
O. 00
16. Amount of Line 14 taxable 1 8 0 0 . 0 0
at lineal rate X .045 ~ 16. 81.0 0
17. Amount of Line 14 taxable
at sibling rate X .12 x. 0 0 17. 0. 0 0
18. Amount of Line 14 taxable
at collateral rate X .15 0. 0 0 18. 0. 0 0
19. Tax Due .................................................................................................................. 19. 81.00
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^
Side 2
1505610243 1505610243 J
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-10-1112
DECEDENT'S NAME
Armold, Lenore L
STREET ADDRESS
335 Petersburg Road
CITY
Carlisle STATE
PA ZIP
17015
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19) (1) 81.00
2. Credits/Payments
A. Prior Payments
B. Discount 0.00
Total Credits (A + g) (2) 0.00
3. Interest (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4)
Check box on Page 2 Line 20 to request arefund -
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) $~ .OQ
Make Check Pa able 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; or ............................................................................................................. ^ ^x
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? .................................................................................................................. ^ ^x
3. Did decedent own an "in trust 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 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 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 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 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 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)]. 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-1503 EX+~6-98)
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Armold, Lenore L 21-10-1112
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER CUSIP
NUMBER
DESCRIPTION
UNIT VALUE VALUE AT DATE
OF DEATH
1 US Savings Bond - $1,000 -Series EE - $1,000 denomination 1,341.20
Issue date of 11/25/91
2 US Savings Bond - $100 -Series EE $100.00 denomination 134.12
Issue date of 11/25/91
3 US Savings Bond -$200 -Series EE - $200.00 denomination 268.24
Issue date 11/25/91
TOTAL (Also enter on Line 2, Recapitulation) 1,743.56
(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 B (Rev. 6-98)
Rev-1508 EX+ (6-98j
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF (FILE NUMBER
Armold, Lenore L 21-10-1112
All property jointly-owned with the right of survivorship must be disclosed~on schedule F.
ITEM
NUMBER
DESCRIPTION VALUE AT DATE
OF DEATH
1 Highmark Insurance -Premium refund 81.33
2 Lebanon Mutual Insurance -Motor Club Policy Cancellation 349.00
3 Members 1st Federal Credit Union -Checking Account 14,501.16
4 Members 1st Federal Credit Union -Savings Account 47,233.18
5 Miscellaneous Costume Jewelry - Jewelry of decedent 1,800.00
TOTAL (Also enter on Line 5, Recapitulation) I 63,964.67
(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-1509 EX+~6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF (FILE NUMBER
Armold, Lenore L 21-10-1112
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A.
B.
C.
JOINTLY OWNED PROPERTY:
ITEM
NUMBER LETTER
FOR JOINT
TENANT DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT
NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR
JOINTLY-HELD REAL ESTATE.
DATE OF DEATH
VALUE OF ASSE % OF
DECD'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENT'S INTEREST
1 Real Estate located at 335 Petersburg Road - 105,500.00 50.000% 52,750.00
Assessed value jointly owned with spouse
TOTAL (Also enter on Line 6, Recapitulation)
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
52,750.00
Form PA-1500 Schedule F (Rev. 6-98)
REV-1151 EX+~10-06)
COMMONWEALTH OF PENNSYLVANIA
IN RESIDENTED ~ DENTRN
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Armold, Lenore L 21-10-1112
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A, FUNERAL EXPENSES:
See continuation schedule(s) attached
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
9,406.06
Street Address
City State Zio
Year(sl Commission paid
2. Attorney's Fees Mark A. Mateya 9,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zio
Relationshio of Claimant to Decedent
4. Probate Fees 327.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 2$4,78
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 19,018.34
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Armold, Lenore L 21-10-1112
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Ex e~nses
1 Hoffman Roth Funeral Home 9,406.06
H-A 9,406.06
Qther Administrative Costs
2 Cumberland County Register of Wills -Photocopy charges 1.00
3 Cumberland Law Journal -Legal Advertisement 75.00
4 The Sentinel -Legal Advertisement 208.78
H-B7 284.78
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
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
Armold, Lenore L 21-10-1112
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)
~ ,q~ SCHEDULE J
COMMON o,DENTEDECEDE ~RNAN~A BENEFICIARIES
ESTATE OF
FILE NUMBER
r~nnvw, ~envre ~. ~ 21-10-1 112
NUMBER
NAME AND ADDRESS OF RELATIONSHIP TO
DECEDENT
SHARE OF ESTATE
AMOUNT OF ESTATE
PERSON(S) RECEIVING PROPERTY (Words) $$$
o No t T stee (
)
I~ TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116 a 1.2
William E Armold Sr Husband 94,380.20
335 Petersburg Road
Carlisle, PA 17015
Deborah Weibley Daughter
204 Kutr Road
Carlisle, PA 17015
Total 94,380.20
Enter dollar amounts for distributions shown above on lines 1 5 throw h 18 on Rev 150 0 cover sheet as a r o riate.
II NON-TAXABLE DISTRIBUTIONS:
• A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR 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)
~ ~
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_4 e
LAST WILL AND TESTAMENT OF
LENORE LOUISE ARMOLD
I, LENORE LOUISE ARMOLD of 335 Petersburg Road, Carlisle, Cumberland County,
Pennsylvania, being of sound and disposing mind, memory, and understanding, hereby declare
this instrument to be my Last Will and Testament, revoking any and all Wills by me heretofore
made.
ITEM ONE: I direct that all my just debts and funeral expenses, including the
reasonable cost of a grave marker, shall be paid from my estate, as soon as practicable after my
decease, as part of the expense of the administration of my estate.
ITEM TWO: Specific bequests. I hereby bequeath all of my jewelry to DEBORAH
WEIBLEY, of Carlisle, Pennsylvania.
ITEM THREE: All the rest, residue and remainder of my Estate, real, personal, or mixed,
of whatsoever nature and wheresoever situate, I give unto WILLIAM EARL ARMOLD, SR., and
hereby nominate, constitute, and appoint him as Executor of this, my Last Will and Testament.
ITEM FOUR: In the event that WILLIAM EARL ARMOLD, SR. should predecease me
or should die within 30 (thirty) days of me, or we should both die in a common disaster, then:
A. I give all the rest, residue, and remainder of my Estate, real, personal, or mixed, or
whatsoever nature and wheresoever situate, I give in equal shares unto my daughter,
DEBORAH WEIBLEY, of Carlisle, Pennsylvania, and my son, JAMES ARMOLD, of
Carlisle, Pennsylvania, in equal shares, or their issue per stirpes.
B. I hereby nominate, constitute, and appoint DEBORAH WEIBLEY and JAMES
ARMOLD as Co-executors of this, my last will and Testament.
ITEM FIVE: I authorize my Executor to exercise the following powers in addition to
those given by law, to be exercised in his or her sole discretion:
A. To retain any real or personal property which may at any time form a part of
my estate so long as he or she deems advisable.
B. To invest in any real or personal property without restriction to legal
investments.
C. To repair, alter, improve, or lease for any period of time any real or personal
property and to give options for leases.
D. To sell, at public or private sale, for cash or credit, with or without security, to
exchange or to partition real or personal property and to give options for sales and
or exchanges.
E. To make distribution in kind.
F. To compromise claims.
G. To exercise all power, authority, and discretion given by this will after the
termination of any trust created herein until the same is fully distributed.
ITEM SIX: I direct that my Executor or Co-Executrices, shall not be required to give
bond for the faithful performance of their duties in this or any other jurisdiction.
ITEM SEVEN: I direct that all taxes may be assessed in consequence of my death, of
whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as
part of the expense of the administration of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my last Will and
9~'~
Testament, consisting of two (2) typewritten pages, this ~ day of ~~ lVy
~l
in the year of our Lord one thousand nine hundred and ninety-nine.
j i
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SIGNED• - ~f~~,,~~
~, enore Lo~~Armold, Testatrix
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
BOROUGH OF CARLISLE
I, LENORE LOUISE ARMOLD, the 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.
SIGNE ~c ~~~~~
enore Loui old, Testatrix
On this, theC( day of ~ ~ l , 1999, before me, a Notary Public, the
undersigned officer, personally appeared LLNORE LOUISE ARMOLD, TESTATRIX, known or
proven to me to be the person whose name is subscribed to the within Last Will and Testament,
and acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set hand and official seal.
NOTARY PUBLIC
(SEAL)
NQTARIAL B~AL
DAWN M. SHUGHART, Notary Public
Carlisle, Cumberland County
My Commission Expires Nov. 28, 2002
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
BOROUGH OF CARLISLE
Tl}e foregoing wigconsisting of two typewritten pages, was,
on the q~`` day of ~ U.~ , 1999, signed, sealed, published and declared by the
said tes atrix as and for her La~Will and Testament, and it is hereby acknowledged that said
testatrix appeared. to be of lawful age and sound mind and memory and there was no evidence of
undue influence. We, at her request and in her presence, have hereunto subscribed our names as
attesting witnesses:
of ~ ~ ~ ~ ~ ~P,~r ~ (f2Ph~' ~L~ ~-- ~ 21~
tness Address
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Witness Address l