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Home My WebLink About08-12-111505607121 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 2 1 1 1 0 6 2 7 Hamsburcl, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 4 4 8 0 5 8 1 7 3 0 5 0 4 2 0 1 1 0 4 0 3 1 9 2 1 Decedent's Last Name Suffix Decedent's First Name MI C a l l a g h a n V e l m a C (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI C a l l a g h a n J a c k K 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 Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) QX 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND coNflutN I IAL I wt mruKmA i wn ~n~u~u tst uirct~ ~ cu ~ v: Name Daytime Telephone Number E l i z a b e h H F e a t h e r 7 1 7 X 3 2 7 ~~b 6 1 ~~ Firm`Name (If Applicable) '-w CV MILLS US6~QIVLY .:u y> r"- ~. .. .~. ~~ ;., ~~ ~ ~: ~~~ f -.. ~ ~.. DATE FILED C a l d w e l l & K e a r n s First line of address 3 6 3 1 N o r t h F r o n t S t r e e t Second line of address City or Post Office H a r r i s b u r g State P A ZIP Code ~- 1 7 1 1 0 Correspondent's a-mail address: efeather _cklegal.net ~:.~ F.-'° =~-~ 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 PE E SIBLE FOR FILINGrRETURN DATE , 10gt~ Armstrong Road Carlisle S~,N,ATURE OFpRFAP~1~ OTHER THAN REPRESENTATIVE PA 17013 3631 North Front Street Harrisburg PA 17110 PLEASE USE ORIGINAL FORM ONLY 1505607121 Side 1 1505607121 J 1505607221 REV-1500 EX Decedent's Social Security Number Decedent's Name V 21 m a C• C a 11 a g h a n 4 4 8 0 5 8 1 7 3 RECAPITULATION 1. Real estate (Schedule A) ........................................ 1 2 5 3 4 2 0 2 . 0 3 2. Stocks and Bonds (Schedule B) ................................ . . . 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. • 4. Mortgages & Notes Receivable (Schedule D) ........................ 4. • 5. Cash, Bank Deposits 8~ Miscellaneous Personal Property (Schedule E) ....... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6• ' 7. Inter-Vivos Transfers & Miscellaneous N n-Probate Property ted Billi R ~ S t 7 • ....... ng eques epara e (Schedule G) . 8. Total Gross Assets (total Lines 1-7) ........................... 8. 5 3 4 2 0 2. 0 3 9. Funeral Expenses & Administrative Costs (Schedule H) ................ 9• • 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............ 10. • 11. Total Deductions (total Lines 9 8~ 10) ........................... 11. • 12. Net Value of Estate (Line 8 minus Line 11) ......................... 12• 5 3 4 2 0 2 . 0 3 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. 5 3 4 2 0 2 . 0 3 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 .o0 5 3 4 2 0 2 0 3 15. 16. Amount of Line 14 taxable 0 0 0 at lineal rate X •0 16. 17. Amount of Line 14 taxable 0 0 0 at sibling rate X .12 17. 18. Amount of Line 14 taxable 0 0 0 at collateral rate X .15 18. 19. Tax Due ............ .......................... ... ..... ..19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505607221 1505607221 0. 0 0 0. 0 0 0. 0 0 0. 0 0 0. 0 0 J REV-1500 EX Page 3 I1ar_arlant's C:mm~lptp Address' File Number 21 11 0627 DECEDENT'S NAME Velma C. Calla han STREET ADDRESS 1002 Armstron Road CITY Carlisle STATE PA ZIP 17013 Tax Payments and Credits: ~ • Tax Due (Page 2 Line 19) (1) 0.00 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty 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 enter the difference. This is the TAX DUE. If Line 1 + Line 3 is greater than Line 2 (5) 0.00 . , Enter the interest on the tax due A (5A) . . Enter the total of Line 5 + 5A. This is the BALANCE DUE. B (56) 0.00 . Make Check Payable fo: 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 : ................................................................. ..... ^ ^ 0 ^X b. retain the right to designate who shall use the property transferred or its income; .......................... ..... ^ 0 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 consideration? ................................................................................. " " ...... ^ ^ ^X or payable upon death bank account or security at his or her death? ... intrust for 3. Did decedent own an ...... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property 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 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 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 twenty-one 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 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 blood or adoption. REV-1503 EX + (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Velma C Callaghan 21 11 0627 All property jointlyowned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Morgan Stanley Smith Barney Investment Acct. #73H-00675 Titled in Jack K. Callaghan 534,202.03 and Velma C. Callaghan as Tenants in Common with a date of death value of $1,068,404.06 due to ownership of account as Tenants in Common, we are reporting one-half of the value of the account, $534,202.03, as belonging to the Decedent. TOTAL (Also enter on line 2, Recapitulation) ~ $ 534,202.03 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES -. ESTATE OF FILE NUMBER Velma C. Calla han 21 11 0627 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Jack K. Callaghan 1002 Armstrong Road Carlisle, PA 17013 II. Spousal 100% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $ (If more space is needed, insert additional sheets of the same size) Last Will and Testament o~~ VELMA C. CALLAGHAN I, VELMA C. CALLAGHAN, of Carlisle, Cumberland County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time made. ITEM I: I direct that all my just debts and funeral expenses be paid as soon after my decease as may be practicable. ITEM II: All the rest, residue and remainder of m~% property and estate, both real and personal, of whatsoever kind and wheresoever situated. which I may own at the time of my death, I give, devise and bequeath unto my husband, JACK K. CALLAGHAN, provided he survives me by more than thirty (30) days. ITEM III: In the event my husband shall not survive me by more than thirty (30) days, I then give, devise and bequeath all the rest residue and remainder of my property and estate to my children, MARY ANN CALLAGHAN, KATHLEEN C. LARNOWSKI, WILLIAM H. CALLAGHAN and PATRICIA C. MILLER, in equal shares, share and share alike, or to their living issue per stirpes. I"I'EM IV: I hereby nominate, constitute and appoint my husband, JACK K. CALLAGHAN, to be the Executor of my estate. In the event that my husband shall not survive me, or shall otherwise fail to qualify as Executor, I then nominate, constitute and appoint my daughters, MARY ANN CALLAGHAN and KA"fl-ILI=;F,N C. IARNOWSKI, to serve as alternate co-Fxecutrices to serve in his place and stead. I direct that neither my Executor nor my alternate Executrices shall be required to give a bond for the performance of duties in this or any other jurisdiction. Page 1 IN WITNESS WHEREOF, I, VEL,MA C. CAI_,LAGHAN, the Testatrix, have to this my Last Will and Testament, written on one side only of two (2) sheets of paper, set m hand and seal this ~ ~ da of ~~'`~"''~~-- , 2007. y y ~/ G~ ~. (SEAL) VBLMA C. CALLAGHA Signed, sealed, published and declared as and for the Last Will and Testament of the Testatrix, in our presence, who in her presence, and in the presence of each other, and at her request, have hereunto set our hands and seals as subscribing witnesses. ~ residing at 2 ~ 2 Lam, Gtr-,,,, ~-~ ~ ~~ ~/~ i ? o ~i residing at l/~i~~iE'rt~0l~~~ ~~~'~.~i~, l•9/>i~~ Page 2 COMMONWEALTH OF PENNSYLVANIA COUNTY OF btu ~'rl l-~`' SS.: The 'testatrix and the witnesses whose names are subscribed to the foregoing instrument, being first duly sworn and qualified according to law, do hereby acknowledge and declare to the undersigned authority that the Testatrix signed and executed the instrument as her last Will in the presence of the witnesses, that she signed willingly or willingly directed another to sign for her, that she executed it as her free and voluntary act far the purposes therein expressed, that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witnesses, and that to the best of their knowledge, the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Sworn to, subscribed and acknowledged before me by the above named Testatrix and witnesses this ~ ~`' day of ~U z~ ~,~,,-- , 2007. a.~ -'~~ Notary Public 124704 COMMONWEALTH OF PENNSYLVANIA Nodal seal Musa M. Lucas, Notary pubic Susquehama Twp., Dauphin County My Corrxnission E~M+es Od 13.2'11 Member, Pennsylvania Association of Notaries coMMONwEa.TH of ~NNSYLVAr~: Notialal seal ME~isa M. Lucas, Notary Public SusquF:~~?r-r+a Twp.. Dauphh~ County My Commission E>~es Oct 13, zl1' Member, Pennayivar~a Assodation of Not:.:r•-,• SEAL) Page 3 Testatrix CALDWELL &KEARNS 1AMES R. CLIPPINGER JAMES L. GOLDSMITH 1EFFREYT. MCGUIRE* STANLEY 1.A. LASKOWSKI DOUGLAS K. MARSICO BRETT M. WOODBURN MICHAEL D. REED MICHAEL A. FARRELL THOMAS M. FRATICELLI GREGORY D. GEISS THOMAS S. LEE ELIZABETH H. FEATHER KAREN W. MILLER DOUGLAS M. OBERHOLSER *BOARD CERTIFIED CIVIL TRIAL ADVOCATE THEFIRMQCKLEGAL.NET August 11, 2011 Glenda Farner-Strasbaugh, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 RE: Estate of Velma C. Callaghan Cumberland County File No. 21-11-0627 Dear Ms. Farner-Strasbaugh: OF COUNSEL 1AME5 D. CAMPBELL, IR. CHARLES 1. DEHART, III THOMAS D. CALDWELL, IR. (192&2001) CARL G. WASS (1937-2010) RICHARD L. KEARNS RETIRED Enclosed please find the original and one copy of the Pennsylvania Inheritance Tax Return. Please file the same. I have also enclosed a copy of the front page of the Inheritance Tax Return for you to time-stamp and return it to me in the enclosed self-addressed, stamped envelope. Our firm check in the amount of $15.00 is also enclosed for the filing fee of this document. Thank you for your assistance. Please call me if you have any questions. EHF/se Encs. cc: Jack Callaghan (w/o encs) 11171-1-/180385 A PROFESSIONAL CORPORATION ATTORNEYS AT LAW 3631 NORTH FRONT STREET HARRISBURG, PENNSYLVANIA 17110-1533 717-232-7661 FAX: 717-232-2766 Very truly yours, ~ {»...~ ~,-~ ~ Elizabeth H. Feather ~ ~ r'd~y! ! f Caldwell & Kearns, P.C. _ ^^~~ ~1 ~ ~ . ,:.. '- -= efeather@cklegal.net J 4 ~ `~=~ ~~ , .-=* ._, ' .: . . ---~1 .. , ~ t. _... ~~ - q y aV'F. ~"~~ ( v ~'._ N O ~ O ;oo~- o~N~ m yr~W W ~Oc~Q a ~ ~ v n- N y~ ~~~ !~i N ~ ~~ ago Y~ _ r ~ J s o_ ~11Nf1 N o a ooh ~..{ ~,, _;~ a~!adse8wo~ ~!ew ssel~;sa!~ r..i._ ~': : _ ~- - ~ ,~ -... w~ _ . ` c:~; j ~~ « :1_ . ~r ~.~; ~y; ,. C/~ ~ ~ w ~ w `~ ~- o ~ ~ r ~- r o r ~ ~ = c~ ~ ~ W~~ 0 m z u, ~ ~ ~ a m = ~+- O ~ N ~ ~ ~ O N -C ~ ~ ~ ~ ~V` j M ~ ~ ~ ~ N U 7 ~ ~ ~ ~ ~ L.L ~ ~ ~ ~ O N -v ~ U cn ~ ~ ~ ~ C~UOU