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Home My WebLink About10-07-11 (2)"~'~: j~ ~-~ _._, : , FAMILY SETTLEMENT AND FINAL RELEASE ~-=~'~ =-= ~'~' ESTATE OF MARJORIE A. WRIGHT ,;~~;-~ ~ _ ~ ; ~~ ,._ _ KNOW ALL MEN BY THESE PRESENTS, that Marjorie A. Wrigft~,~-1at~ of the _ ' - . _ Borough of Lemoyne, Cumberland County, Pennsylvania, deceased, died-~testate'on ~::~ ~_~_; September 2, 2010, having first made her Last Will and Testament, which was `duly executed on December 4, 2007 and probated in the Office of the Register of Wills of Cumberland County, on September 16, 2010, at File No. 21-10-0954. WHEREAS, the said Marjorie A. Wright, by the aforesaid Last Will and Testament, named Richard A. Boal as Executor of said Last Will and Testament; WHEREAS, Letters Testamentary on the Estate of the said decedent were duly issued by the Register of Wills of Cumberland County, Pennsylvania, to the said Executor, hereinafter called personal representative; WHEREAS, the personal representative has gathered the assets of the Estate of the said decedent and the assets consist of personal property with the total value of $657,665.64 as set forth in Exhibit "A", which is a copy of the Pennsylvania Inheritance Tax Return and Supplemental Inheritance Tax Return filed and approved by said personal representative, and which is attached hereto and made a part hereof, and marked Exhibit "A"; WHEREAS, the debts and deductions, including the payment of inheritance tax in the said Estate, which has now been paid, leave a balance for distribution of $526,030.60, also as set forth in the statement of said personal representative, which is attached hereto and marked Exhibit "B"; WHEREAS, the balance for distribution as shown in the said statement marked Exhibit "B" has been reduced to cash and has been distributed as herein indicated in accordance with the terms of the Last Will and Testament of the said Decedent; NOW, THEREFORE, Richard J. Boal, David W. Boal, Donald R. Boal, Thomas R. Wright, Roger E. Wright, Christine S. Wright, Brian Boal, Andrew Boal, and Jonathan Boal, being all of the heirs under the Last Will and Testament of the said decedent, and being those persons entitled to inherit under said Last Will and Testament, do hereby each of us acknowledge that we have this day had and received from the aforesaid ~6 personal representative, in full satisfaction and payment of all sums of money, legacies, bequests, and devises as are given, devised and bequeathed to each of us respectively by the said Last Will and Testament, the amounts due us under said Last Will and Testament, which amounts we have received this day or prior to this day; and each of us do hereby stipulate that in order to avoid the expense and time involved in the filing of a formal account and schedule of distribution, we each agree that no account is necessary and we do hereby agree that we do consent to distribution being made without the filing of an account and schedule of distribution, the same to be with the same force and effect as if they had been filed and confirmed by the Orphan's Court Division of the Court of Common Pleas of Cumberland County, Pennsylvania. THEREFORE, we and each of us, do hereby remise, release, quitclaim and forever discharge the said personal representative, Richard J. Boal, his heirs, executors, administrators and assigns, of and from the said estate and from all actions, suits, payments, accounts, reckonings, claims, and demands whatsoever for or by reason thereof, or for any other use, matter, cause or thing whatsoever, touching upon the Estate of the said decedent, and each of us do further hereby covenant and agree that should any liability come due to the estate of the said decedent after the signing of this Agreement, we and each of us do hereby covenant and agree with each other and the aforesaid personal representative, that we will contribute pro-rata our share of the Estate to satisfy any and all claims, demands, suits or causes of action which may be successfully prosecuted against the said Estate or the aforesaid personal representative after the signing, sealing and delivery of this Family Settlement Agreement and Final Release. THIS SPACE INTENTIONALLY LEFT BLANK IN WITNESS WHEREOF, we have hereunto set our hands and seals the day and year noted below. ~~'~~ /~~ Date ~ ~`~ f %/ Date ~~~~ Date . ' ~~ fitness ~' 4.~ ~l r Witness -, ,, 'fnlitness ~~ ~-~~ chard J. al .'~ r .~,'~ 'i ~ j ~ ; David W:~ Bo ~~ 1 Donald R. Boal z Date Witne Thomas R. Wright q c- -~ `~ ~ ./. Date Witness o r E. Wright --,{_ \_ ~C)`~1-) I ~ ~r~~~uJ~l~-tip -~ • ~ ~ ~~ Date W Hess Christine S. Wright /~~-- ~ ~ Date ~~.~ , , Date Date . _~ ~~~~ Witness i ~~ ~ fitness m ' Witness ----~ ~ ~ ~~ ~~`\ Brian Boal Andrew Boal _._> Jonathan Boal NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLDWANCE OR DISALLOWANCE BUREAU OF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX INHERITANCE TAX DIVISION PO BDX 280601 HARRISBURG PA 17128-0601 JAMES M ROBINSON 129 SOUTH PITT STREET CARLISLE PA 17013 pennsylvarna ~ DEPARTMENT OF REVENUE REV-1547 EX AFP (12-10) DATE 07-25-2011 ESTATE OF WRIGHT MARJORIE A DATE OF DEATH 09-02-2010 FILE NUMBER 21 10-0954 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 09-23-2011 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALDNG THIS LINE ~• RETAIN LOWER PORTION-FOR YOUR RECORDS ~ _______________ -------------------------------------------- ---------------------- REV-1547 EX AFP C12-10~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: WRIGHT MARJORIE AFILE N0.:21 10-0.954 ACN: 101 CIATE: 07-25-2011 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN N0. O1 Real Estate (Schedule A) 1 (1) .00 NOTE: To ensure proper . 00 credit to your account, 2. Stocks and Bonds (Schedule B) (2) . submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 of thi s form with your 4. Mortgages/Notes Receivable (Schedule D) (4) .00 tax pa yment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 57.879.00 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 (8) 57,879.00 8. Total Assets _ APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 1.851.37 10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) .00 1,851.37 11. Total Deductions (11) _ 027.63 56 12. Net Value of Tax Return (12) _ , 00 13. Charitable/Governmental Bequests; Non-elected 9113 Tr usts (Sch edule J) (13) _ . 14. Net Value of Estate Subject to Tax (14) _ 618,859.52 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 00 00 .00 15. Amount of Line 14 at Spousal rate (15) _ . X 16. Amount of Line 14 taxable at Lineal/Class A rate - (16) .00 x 045 = .00 17. Amount of Line 14 at Sibling rate C17) .DD X 12 _ .OD 18. Amount of Line 14 taxable at Collateral/Class B rate ( 18) 618 , 859.52 X 15 = 92, 828.92 (19)-' 92,828.92 19. Principal Tax Due T AX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 11-16-2010 CD013652 4,221.24 80,203.54 05-02-2011 CD014385 .00 8,404.14 EXHIBIT " ~ ~ TOTAL TAX PAYMENT 92,828.92 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .OD ~ IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. 1505610143 ;T•1; OFFICIAL USE ONLY -J REV-1500 ~`(°'-'°' ~~. LY7 County Code Year File Number PA Department of Revenue Pennsylvania Bureau of Individual Taxes DEPARTMENrOFREVENUE 0 0 9 5 4 Po Box.2soso~ INHERITANCE TAX RETURN 21 10 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELO Date of Death Date of Birth Social Security Number 0 8 16 1917 201 12 2252 09 02 2010 MI Decedent's Last Name Suffix Decedent's First Name A MARJORIE WRIGHT (If Applicable) Enter Surviving Spouse's Information Below MI Suffix Spouse's First Name Spouse's Last Name UST BE FILED IN DUPLICATE WITH THE Spouse's Social Security Number THIS RETURN M REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ^ 3. Remainder Retum (date of death ® 2. Supplemental Retum prior to 12-13-62) ^ 1. Original Retum romise ^ 5. Federal Estate Tax Retum Required C ^ a. Limited Estate omp 4a. Future Interest ^ (date of death after 12-12$2) 0 Decedent Maintained a living Trusl ______ S. Total Number of Safe Deposit Boxes ^ 5 Decedent Died Testate ~ ^ (Attach Copy of Trust) (Attach Copy of Will) nder Sec. 9113(A f death ^ 11~ 9. Litigation Proceeds Received (Attach Sch. O) ^ 10' betweenl2-3191 andt1tl1g5) C CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIREC TED TO: ORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL Daytime Telephone Number Name 71'7 245 9588 JAMES M ROBINSON r-_3 REGISTER O~I~S USE Olll`Y ~ ,~i ?+~ ~C -C ~'~ ~ :17 First line of address ~ ~ rV ~ ~-~~ r,.,. 1+^ t , ~7p ~„ 129 SOUTH PITT STREET om ,:; ~ ~~ o Second line of address ~ DA'~FILED ~ State ZIP Code t.3 City or Post Office pA 17013 CARLISLE robinson@turolaw.com Correspondent's a-mail address: ~ Under penalties of perjury, I declare that,l have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, cored and complete. DeGarabon of preparer other than the personal representative Is based on all information of which preparer haoATE y kno ^ledge. Richard J. Boal 802 Michigan Avenue, Lemoyne, PA 17043 DAT SIGNAT RE OF PREP ER TH THA PRESENTATIVE ~ ,' James M Robinson AD S 129 South Pitt Street, Carlisle, PA 17013 Side 1 1505610143 1505610143 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: WRIGHT, MARJORIE A 201 12 2252 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 7 , 8 7 9 0 0 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 Non-Probate Property (Schedule G) ^ Separate Billing Requested ............. 7. g. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 5 7, 8 7 9. 0 0 1,851.37 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 1 , 8 5 1 . 3 7 11. Total Deductions (total Lines 9 & 10) ...................................................................... 11. 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 5 6 , 0 2 7 . 6 3 13. Charitable and Governmental BequestslSec 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 6 , 0 2 7 . 6 3 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15 (a)(1.2) X .00 . 16. Amount of Line 14 taxable 16 at lineal rate X .045 . 17. Amount of Line 14 taxable 17 at sibling rate X .12 . 18. Amount of Line 14 taxable at collateral rate x .15 5 6, 0 2 7. 6 3 18. 8, 4 0 4.14 19. Tax Due ..................................................................................................................... 19. 8 , 4 0 4.14 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 1505610243 REV-1500 EX Page 3 Decedent's Complete Address: Fite Number 21 - 10 - 00954 Wright, Marjorie A _- STREETADDRESS 802 Michigan Avenue - __-- Lemoyne Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount STATE ZIP PA (1) Total Credits (A + B) (2) 17043 8,404.14 O.flO 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box 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. (3) 0.00 (5) 8,404.14 (4) Make Check Payable to: REGISTER OF WILLS, AGENT. **zz ° a. T ~q~~' -~rii~S°!"aV.~ ~ s s ~~ ~ ~ y~t~j "~"~" ~~a,1C' ~A+.$s ~r&; ~r `~° `t:- a i~iprc%s. '~; ~ ~rf~~`~4~y's'~~,~,`` '~+~"` `-~~'e`~~~i ~:5~°~`9-3"9a]c ~~3m9'li w'a~t+,. .,. ~?~y .~~+.<, ~~'T.,??~~ti~'~w ; _•.s=..$kS~..~.u~.3h.'':tx '"~~ *.~:a~~v U". PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :........................................ .. ^ x b. retain the right to designate who shall use the property transferred or its income :.................................... c. retain a reversionary interest; or .................................................................................................................. d. receive the promise for life of either payments, benefits or care? .............................................................. [~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without ~ ^ receiving adequate consideration? ....................................................................................................................... 3. Did decedent own an "in trust for' or payable upon death bank account or security at his or her death?......... [] ^x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which ~ ^ contains a beneficiary designation? ...................................................................................................................... IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. - z ~ ~7 • ~ . ~ ?+' v.- " t-.. q ' _` .C-"$iw~'..- - .. ~' ~l.i r~ y"`'''. ~,`'~r.~~t."~~„ E' Ty, '%TcK~ `~' ` .? ~"jy s '~?-,r{'- .. •:,,. "~ ~" .~ , ., fit. ~ '""'."~~;~ .- '`* ~,~'- ~ _ ° - ~.r~. ....~.-~~~ Y .~y',~~'-"~,, . .~>:,,~s "~,,~ts~ss.=_ ,.~_~' 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) (u)]. 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 refurn 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 p2 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, excerpt 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) (1.311. 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. SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY 1NHERRANCE 7AX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Wright, Marjorie A 21 -10 - 00954 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. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 PNC Investments Classic Account No. 39905655 57,879.00 TOTAL (Also enter on Line 5, Recapitulation) ~ 57,878.00 COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT SCF~DLA_E H ~F~I~A~Jp~'~Lpp~ t~Pp~V~S-/E~S~&~+ !'~L~R61~71 f~F\ I IYG W~71 ~7 rILC ryUtr~ocrt ESTATE OF Wright, Marjorie A 21 -10 - 00954 Debts of decedent must be reported on Schedule I. __ ITEM DESCRIPTION AMOUNT NUMBER FUNERAL EXPENSES: _-- A. B. ADMINISTRATIVE COSTS: ~, Personal Representative's Commissions Name of Personal Representative(s) Street Address City State ziP Year(s) Commission paid Z. Attorney's Fees Turo Robinson Attorneys at Law 1,736.37 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 Register of Wills - Add'I. Probate & Filing Fees 115.00 5. Accountant's Fees 6. Tax Return Preparers Fees 7, Other Administrative Costs 1 TOTAL (Also enter on line 9, Recapitulation) 1,851.37 Turo Robinson Attorneys at Law RON TURD, Esquire - Of Counsel JAMES M. ROBINSON, Esquire LORIN A. SNYDER, Esquire PAUL M. FERGUSON, Esquire April 15, 2011 Pennsylvania Department of Revenue Bureau of Individual Taxes Inheritance Tax Division P O Box 280601 Harrisburg, PA 17128-0601 RE: Estate of Marjorie A. Wright, Deceased File No. 21-10-00954 Dear Sir or Madam: www.turorobinson.com 129 South Pitt Street Carlisle, Pennsylvania 17013 (717) 245-9688 (800) 562-9778 Fax (717) 245-2165 We are filing a supplemental inheritance tax return and paying additional tax on an investment account of the decedent recently discovered by the Executor. Because the inheritance tax return is not due until June 2, 2011, we assume no penalties or interest have yet accrued. Please do not hesitate to contact me if further information or documentation is required to process this return. Sincerely, James M. obinson, Esquire JRobinso (a~turolaw.com Cc: Richard J. Boal, Executor Estate of Marjorie A. Wright .e NOTICE OF INHERITANCE TAX Pennsylvania ~ APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX AFP (12-10) INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 DATE 02-07-2011 ESTATE OF WRIGHT MARJORIE A DATE OF DEATH 09-02-2010 FILE NUMBER 21 10-0954 COUNTY CUMBERLAND JAMES M ROBINSON ACN 1D1 APPEAL DATE: 04-08-2011 129 S PITT ST (See reverse side under Objections ) C A R L I S L E P A 17 013 Amount Remitted- MAKE CHECK PAYABLE AND REMIT PAYMENT T 0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 IN LOWER POR_TION_ FOR ETA --- R CUT ALONG THIS LINE YOUR RECORDS ~ _ _________________ _ _ _ REV-1547 EX AFP C12-10) NOTICE OF INHERITANCE TAX APPR AISEMENT, ALLO WANCE TAX OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF ESTATE OF: WRIGHT MARJORIE AFILE N0.:21 10-0954 ACN: 101 DATE: 02-07-2011 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 00 e proper C1) . NOTE: To ensur 1. Real Estate (Schedule A) 53,494.80 credit to your account, 2. Stocks and Bonds (Schedule B) c2) 00 submit the upper portion 3 Closely Neld Stock/Partnership Interest (Schedule C) C3) of this form with your . 4 Mortgages/Notes Receivable (Schedule D) C4) .00 tax payment. . 5 Cash/Bank Deposits/Misc. Personal Property (Schedule E) 546,291.84 C5) . 6. Jointly Owned Property (Schedule F) C6) .00 00 7. Transfers (Schedule G) c7) . 64 786 599 ce) . . 8. Total Assets APPROV ED DEDUCTIONS AND EXEMPTIONS: 75 9 Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 36.95 4. . 10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) .00 36,954.75 cll) 11. Total Deductions C12) 562,831.89 12. 13 Net Value of Tax Return ble/Governmental Bequests; Non-elected 9113 Trusts it Ch (Schedule J) C13) .00 . a ar C14) 562,8 31.89 14. Net Value of Estate Subject to Tax NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESS MENT OF TAX: ,00 x 00 = .00 15. Amount of Line 14 at Spousal rate (15) On x 045 = .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) . 00 = c17) . a0 x 12 . 17. Amount of Line 14 at Sibling rate 89 831 562 X 15 = 84,424.78 18. Amount of Line 14 taxable at Collateral/Class B rate c18) . , n9)= 84,424.78 19. Principal Tax Due TAX CR EDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 11-16-2010 CD013652 4,221.24 80,203.54 TOTAL TAX PAYMENT 84,424.78 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 x rc oern_nFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE - - - _- ____....___e~~ .,,-„~„~~ ornc nc Turc rncM cnR INSTRUCTIONS. -~ REV-1500 ~` (01-'°' 1505610143 ,; - ;:, PA De artment of Revenue ~ OFFICIAL USE ONLY p Pennsylvania county code Year File Number Bureau of Individual Taxes OEPARAAENT OF REVENUE PO BOX.280601 INHERITANCE TAX RETURN 21 10 0 0 9 5 4 Harrisburg, PA 77128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Sociai Security Number Date of Death Date of Birth 201 12 2252 09 02 2010 08 16 1917 Decedent's Last Name Suffix Decedent's First Name MI WRIGHT MARJORIE A (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW ® 1. Original Retum ^ 4. Limited Estate ® g Decedent Died Testate (Attach Capy of Witl) ^ 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS ^ 2. Supplemental Return ^ 4a. Future Interest Compromise (date of death after 12-12-82) ^ ~ Decedent Maintained a Living Trust (Attach Copy of Trust) ^ 1 D Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ^ 3. Remainder Retum (date of death prior to 12-13-82) ^ 5. Federal Estate Tax Retum Required 8. Total Number of Safe Deposit Boxes ^ 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 JAMES M ROBINSON 717 245 9688 First tine of address 129 SOUTH PITT STREET Second line of address City or Post Office CARLISLE State ZIP Code PA 17013 Correspondent'se-mail address: jrobinSOn@turOlaW.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. ~-~°° ~~ % / Richard J. Boat P 1 / l G / t D ADD SS 802 Michigan Avenue, Lemoyne, PA 17043 SIG TURE OF PREPARER O R T REPRESENTATIVE DATE James M Robinson i~ I (~ ~ l G AD ESS 29 South Pttt Street, Carlisle, PA 17013 Side 1 1505610143 1505610143 REGISTER OF WILLS USE ONLY n FJ O O `-' .~ ~ a t r~ _ ~ DATE`~FNsEIDC? -t7 ' '= 7 rU _._~ .. :~ c~3 rv __ - ~=~ ,~.r ~. . ~, 1505610243 REV-1500 EX Decedent's Name: W R I G H T, M A RJ O R I E A Decedent's Social Security Number 201 12 2252 RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C).. ........ 3. 4. Mortgages 8~ 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 Non-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 8 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. 14. Net Value Subject to Tax (Line 12 minus Line 13) ............................................... .. 14. 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. 16. Amount of Line 14 taxable at lineal rate X .045 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 5 6 2, 8 31.8 9 18. 19. Tax Due ..................................................................................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 53,494.80 546,291.84 599,786.64 36,954.75 36,954.75 562,831.89 562,831.89 84,424.78 84,424.78 Side 2 1505610243 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 10 - 00954 D D NAM Wright, Marjorie A STREET ADDRESS 802 Michigan Avenue CITY Lemoyne STATE PA ZIP 17043 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A• Prior Payments B. Discount 3. Interest 4,221.24 (1) Total Credits (A + B) (2) 84,424.78 4,221.24 (3) 0.00 4. If line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box 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. (4) (5) 80,203.54 Make Check Payable to: REGISTER OF WILLS, AGENT. . - ri^4'<~~.,.~+zt~`~~~~.~~t~~~,n...y ..?. ~-~Z~3~~~~'a1~.Y~~.yg,. ': . L. ~i~y •~a~F. ~iY~~~2~'T ~ _i _r,.:,S?, 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 :.................................................................................. ^ ^x b. retain the right to designate who shall use the property transferred or its income :.................................... ^ ^x c. retain a reversionary interest; or ................................................................................................................. ^ d. receive the promise for Iffe of either payments, benefits or care? .............................................................. [] x^ 2. If death occurred after December 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?......... _~ x^ 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. t ~-. ,~~1X -Lc`T'~~'..~~a v. ,~.y-1i' :~~~. `~F. ~+-~`.~ + ?a x?'~.s~u9`~2''~+el"te .& '~:..~w .r`t°~'...s3~r ~;.-"C'da,. - "S,'~~ c ~-7~k~''~~,r r ;" .za..:~:~~'-'- _ ":~s' .,fig -~~r..,,-,~~,._ ~,~ ,r.-:.~ .~. ~ >~;:,;. :,s' ar.,~'~-`r r ~/Zx'~?~"~..~.'~rs3i..d'ts~ .~'w~a 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. §9196 (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 retturn 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) (9.2)]. • 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, wfiether by bloo~ or adoption. COMMONWEALTH OF PENNSYLVANIA INHERRANCE TA% RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Wright, Marjorie A FILE NUMBER 21 - 10 - 00954 Atl property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF NUMBER DEATH 1 PNC Financial Corp. common stock 54.11 43,288.00 2 ~ AT&T, Inc. common stock 26.86 10,206.80 TOTAL (Also enter on line 2, Recapitulation) 53,494.80 COMMONVYE4LTH OF PENNSriVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER ESTATE OF Wright, Marjorie A 21 - 10 - 00954 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. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 PNC Bank -checking acct. no. 51-1201-1209 48,190.78 2 PNC Bank -money market acct. no. 51-1205-4348 221,334.69 3 PNC Bank -Certificate of Deposit No. 11020071706 276,766.37 TOTAL (Also enter on Line 5, Recapitulation) ~ 546,291.84 SCF®la.E H COMMONWEALTH OF PENNSriVANIA r611~ INHERRANCE 7AX RETURN e~wRQT~ATI~ /C f~A~'T~~ RESIDENT DECEDENT r~n-„~ ~w ~ ~ Y1 ~ NYC \.-W ~ ~7 FILE NUMBER ESTATE OF Wright, Marjorie A 21 -10 - 00954 Debts of decedent must be reported on Schedule i. ITEM -- NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Richard D. Cole Funeral Home, Inc. 8,445.37 2 McMaster Flowers -Flowers for Funeral 214.00 3 Willow Restaurant -Post-Funeral Reception ~ 1,617.50 4 Rome Monument Moon Township -Headstone 4,000.00 5 Sewickley United Methodist Church -Minister and Organist stipend 400.00 i B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address 2. 3. City State Zip Year(s) Commission paid Attorney's Fees Turo Robinson Attorneys at Law Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Richard J. Boal 4. 5. 6. 7. 1 Street Address 802 Michigan Avenue city Lemoyne state PA zip 17043 Relationship of Claimant to Decedent Nephew Probate Fees Register of Wills Cumberland Law Journal The Sentinel Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs 17,993.60 3, 500.00 500.50 75.00 208.78 TOTAL (Also enter on line 9, Recapitulation) 36,954.75 EV-1513 EX+(11-061 ~ SCHEDULE J COM MONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Wright, Marjorie A 21 - 10 - 00954 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not ust Trustee(s) I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Richard J. Boal Nephew 1/6 Residuary 88,805.32 802 Michigan Avenue Lemoyne, PA 17043 I 2 David W. Boal Nephew 1/6 Residuary 88,805.32 640 North Hill Street Bonner Springs, KS 66012 3 Donald R. Boal Nephew 116 Residuary 88,805.32 2011 Overlook Ct. Canonsburg, PA 15317 Enter dollar amounts for distributions shown above on lines 1 5 through 18 on Rev 1500 cover sheet, as appropriate. 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 ~ 0.00 EV-1613 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES continued ESTATE OF Wright, Marjorie A FILE NUMBER 21 - 10 - 00954 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not List Trustee(s) I~ TAXABLE DISTRIBUTIONS [include outright spousal distributions and tran fers , s under Sec. 9116 (a) (1.2)] 4 Thomas R. Wright Nephew 1/6 Residuary 88,805.32 843 Thorn Street Sewickley, PA 15143 5 Roger E. Wright Nephew 116 Residuary 88,805.32 13804 Holgate Hill Drive Mint Hill, NC 28227 6 Christine S. Wright Niece 1/6 Residuary 88,805.32 2695 Alkire Street Golden, CO 80401 7 Brian Boal Grandnephew Specific Devise 10,000.00 9493 Roxborough Park Ct. Colorado Springs, CO 80401 8 Andrew Boal Grandnephew Specific Devise j 10,000.00 107 Terrace View Drive Ithaca, NY 14850 9 Jonathan Boal Grandnephew Specific Devise 10,000.00 941 10th St., Apt. 1 Santa Monica, CA 90403 Page 2 of Schedule J EXHIBIT "B" GROSS ESTATE NET OF TAX LIABILITIES A. Richard D. Cole Funeral Home, Inc. B. Turo Robinson Attorneys at Law C. Register of Wills D. Cumberland Law Journal F. The Sentinel -Legal G. Family Exemption H. Rome Monument -Moon Township I. McMaster Flowers J. Sewickley United Methodist Church K. Willow Restaurant -Post-Funeral Reception TOTAL LIABILITIES AMOUNT REMAINING TO BE DISTRIBUTED DISTRIBUTIONS: Richard J. Boal David W. Boal Donald R. Boal Thomas R. Wright Roger E. Wright Christine S. Wright Brian Boal Andrew Boal Jonathan Boal TOTAL DISTRIBUTIONS $ 564,836.72 $ 8,445.37 19,729.97 615.50 75.00 208.78 3,500.00 4,000.00 214.00 400.00 1,617.50 $ 38,806.12 $ 526,030.60 $ 82,671.76 82,671.76 82,671.77 82,671.77 82,671.77 82,671.77 10,000.00 10,000.00 10,000.00 $ 526,030.60