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HomeMy WebLinkAbout11-21-111505611184 REV-1500 Ex (02_~~, cFt, ,~ PA Department of Revenue Pennsylvania OFFICIAL USE ONLY DEYXRTMEXT DEPEVENDf County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 21 11 1118 Harrisburg, PA 1'7128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 086-16-1032 09272011 09141917 Decedent's Last Name Suffix Decedent's First Name MI O ' NE I LL Mp,Ry (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI 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 O 2. Supplemental Return Q 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) ® 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 0 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 TO: Name Daytime Telephone Number MICHAEL J. O'NEILL (717) 576:=~~a29 ~- First line of address 72 PRESIDENTS DRIVE Second line of address City or Post Office MECHANICSBURG State ZIP Code PA 17050 Correspondent's a-mail address: MJONE I LL 8 51QVERI ZON .NET REGISTER OF WILLS SE ONLY "~ ~ , :,`~ .: `j"' DATE FILED --~-, ,. , _ ,-,_ C~~ <"_~ -~-a 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 O4f~.</~~NS~-"'~L~~,/ /TURN /~ %TE 72 PRESIDENTS DRIVE, MECHANICSBURG, PA 17050 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ~~ ~ U , 'YYt.~ ~ ~'.~ ~ ~~i~i/ ADDRESS 176 CUMBERLAND PARKWAY, MECHANICSBURG, PA 17055 PLEASE USE ORIGINAL FORM ONLY Side 1 1505611184 1505611184 1505611284 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name: MARY O' NE I LL 0 8 6 -16 -10 3 2 RECAPITULATION 1. Real Estate (Schedule A) ............................................. 1. 2. Stocks and Bonds (Schedule B) ....................................... 2. 10 6 , 3 8 6 . 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages and Notes Receivable (Schedule D) ........................... 4. 5. Cash, Sank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 2 9 6 , 4 4 5. 7 6 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 7, 0 0 0. 0 0 8. Total Gross Assets (total Lines 1 through 7) ............................. 8. 4 0 9 , 8 31.7 6 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. 13. Charitable and Governmental Bequests/Sec 9113 T rusts 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 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 . 0 0 15. 16. Amount of Line 14 taxable at lineal rate X .0 4 5 3 9 5, 211.8 5 16. 17. Amount of Line 14 taxable at sibling rate X .12 0 . 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 10 , 0 0 0 . 0 0 18. 19. TAX DUE ......................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 3,964.50 655.41 4,619.91 405,211.85 405,211.85 0.00 17,784.53 0.00 1,500.00 19,284.53 Side 2 1505611284 1505611284 O REV-1500 EX (FI) Page 3 File Number 21-11-1118 Decedent's Complete Address: DECEDENT'S NAME MARY O'NEILL STREET ADDRESS 72 PRESIDENTS DRIVE CITY STATE ZIP MECHANICSBURG ~PA 17050 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 2. Credits~Payments A. Prior Payments ___ ___-__ __.-._.--._-_-- B. Discount 964.23 Total Credits (A + B) (2) 3. Interest (3) 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) 19,284.53 964.23 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 18 , 3 2 0 . 3 0 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 propefij 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 property, which contains a beneficiary designation? ........................................................................................................................ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE 1T 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 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(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)J. 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 COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER MARY O'NEILL 21-11-1118 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUEAT DATE NUMBER DESCRIPTION OF DEATH ~~ 1750 SHS OF AT&T INC COM (T) 49,910.00 2. 1800 SHS OF BLACKROCK MUNIYEILD QUALITY FUND (MYI) 23,796.00 3. 400 SHS OF FREEPORT MCMORAN COPPER & GOLD (FCX) 12,180.00 4. 21 SHS OF IDEARC INC COM DELAWARE NO (BANKRUPT) 0.00 5. UNITED STATES SAVINGS BONDS ISSUED 3/2003 20 - $1000 SERIES HH BONDS - MATURITY 3/2023 20,000.00 6. UNITED STATES SAVINGS BONDS ISSUED 3/2003 1 - $500 SERIES HH BOND - MATURITY 3/2023 500.00 TOTAL (Also enter on line 2, Recapitulation) ~ $ 10 6 3 8 6 . 0 0 (If more space is needed, insert additional sheets ofthe same size) REV-1508 EX+ (11-10) ~ - SCHEDULE E ~~~ pennsylvania DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: MARY O'NEILL 21-11-1118 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. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. SECURITIES AMERICA, INC. 12325 PORT GRACE BLVD. LAVISTA, NE 68128 ACCT # RQT-404438 VARIOUS CERTIFICATES OF DEPOSIT: GOLDMAN SACHS BANK USA 100,690.00 MORGAN STANLEY BANK NA UTAH 72,989 70 CAPITAL ONE BANK USA NATL ASSN 80,580.75 2. SECURITIES AMERICA, INC. 12325 PORT GRACE BLVD. LAVISTA, NE 68128 ACCT # RQT-404438 BANK DEPOSITS - SWEEP PROGRAM 15,370.06 3. WELLS FARGO - CROWN CLASSIC BANKING P.O. BOX 6995 PORTLAND, OR 97228-6995 CHECKING ACCOUNT #1010201199123 26,815.25 TOTAL (Also enter on Line 5, Recapitulation) $ I 296, 445.76 If more space is needed, use additional sheets of paper of the same size. REV-1510 EX+ (08-09) INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY _._ FILE NUMBER MARY O'NEILL 21-11-1118 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. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIQNSHIPTO DECEDENTANO THE DATE OF TRANSFER.ATTACHACOPYOFTHEDEEDFORREALESTATE. DATE OF DEATH VALUEOFASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1. WELLS FARGO - CROWN CLASSIC BANKING 10,000.00 100 3,000.00 7,000.00 P.O. BOX 6995 PORTLAND, OR 97228-6995 CHECKING ACCOUNT #1010201199123 TRANSFERRED/GIFTED TO ASHLEY NOELL (GRANDDAUGHTER-IN-LAW) PRIOR TO DEATH pennsylvania DEPARTMENT OF REVENUE TOTAL (Also enter on line 7, Recapitulation) $ 7 , 0 0 0 . 0 0 (If more space is needed, insert additional sheets of the same size) REV-1511 l=X+ (10-09) '~ pennsylvania DEPARTMENT Of REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF ~ FILE NUMBER MARY O'NEILL 21-11-1118 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. MALPEZZI FUNERAL HOME 2,957.00 MECHANICSBURG, PA 17055 B. 1 2. 3. 4. 5. 6. 7. ADMINISTRATIVE COSTS: Persona! Representative's Commissions Name of Personal Representative(s) Street Address City Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant StreetAddress City State Relationship of Claimant to Decedent Probate Fees REGISTER OF WILLS Accountant's Fees HAMILTON & MUSSER, P.C. Tax Return Preparer's Fees State ZIP ZIP 407.50 600.00 TOTAL (Also enter on line 9, Recapitulation) $ 3 , 964.5 0 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-08) i Pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER MARY O'NEILL 21-11-1118 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, insert additional sheets of the same size. REV-1513 EX+ (01-10) pennsylvania SCHEDULE ~ DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: MARY O'NEILL FILE NUMBER: 21-11-1118 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. CAITLIN M. O'NEILL GRANDDAUGHTER 10,000.00 97 GLENDALE STREET NUTLEY, NJ 07110 2. MEGHAN P. O'NEILL GRANDDAUGHTER 10,000.00 14 PARK DRIVE OAKLAND, NJ 07436 3 . MAUREEN M. O'NEILL FORMER DAUGHTER-IN-LAW 10, 000.00 97 GLENDALE STREET NUTLEY, NJ 07110 4. MICHAEL J. O'NEILL SON REMAINDER OF RESIDUE 72 PRESIDENTS DRIVE MECHANICSBURG, PA 17050 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, A S APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed, use additional sheets of paper of the same size. CERTIFIED TRUE COPY OF THE LAST 41ILL AND TESTAMENT OF MARY G. O'NEILL DATED NOVENBER 9, 1999. THE ORIGINAL OF THIS LAST WILL AND TESTAMENT 41ILL BE KEPT IN THE SAFE DEPOSIT BOX AT FIRST UNION I^! SEASIDE PARK, NEW JERSEY. A CERTIFIED TRUE COPY OF THE LAST 41ILL AND TESTA~~ENT 41ILL BE KEPT IN THE LA41 OFFICES OF PIiILIP G. MYLOD, ESQUIRE, 107 GRAND CENTRAL AVENUE, LAVALLETTE,_~EW JEf~SjE,~ G87 5 ~, ~~ !, i'~3AI;`( G. O'~Ii~ii? ,residing at P.O. C3ox 414, Nerir:andy beach, New Jersey, being of sour:d rnind, memory and u;;derstand;ng, cio hereby r~~al<e, publish and declare this to be my Last Vvill ar,d Testament, hereby revolting all ~,'Vi!Is anal Codicils heretofore made by me, in manner and form folfo~-5rinry, ir~a: is to say: l~1RST: I orrler and direct that ail of my just debts and funeral expenses be paid out cf ;ry estate as soon after my decease as shall be practicable. St_SON©: ~ .ny state or federal taxes imposed by reason of my death will be paid from my residuary estate. TiHifZD: I di;:',ct my Executor to distribute such personal items as may be c?escribed in a letter to be attached to this, my Last Wiii and Testament, to the people named therein in accordan.e with file directions contained therein. fn the event that there shall be items of propery nct accounted for - suer. letter, or if no such letter is attached, then (direct that ray :executor sha(i distribute such items of personal prcperry, in kind, equally, among my residuary iegaYees and my 'Lxecutor steal! have absolute discretion to determine such division. s=O1J T°-!: Should cry husband, 1GiVs~TitJS tD'fJElLL predecease me or not survive me fora period of thirty (30) days, then f give, o.'evise and bequeath the sum of TEN TNOUSANi~ DOLLARS (a i 0,000.00) to P~?~E.iEREEN 4diALLLh! O'hlEaLL and ir' she predeceases me or does not survive ms for a period of thirty (30) days, tila?n I glVe, devise and bequeath said sham to her issue, per stirpes, share and share alike. f=iFTJ;: Should my I~usband, iGii1~T?iJS G'i~lE1LL, predecease ma or not survive me for a period of thi ty (:~r) days, then I gi~w:~, de~.~ise and:,•equeath the sum of TINENTI' T1-lOiiSAiVD r;OLLARS (~ 7_0,000.00) to my grandchildren, FJ1EAv;-1AfV O'P1EiLL and GAiI'LIiV C~'NE!LL, SJEiJeCi i0 trL;St. 5+1:~i-1: Ali ih-: rest, residue and remainder of my estate, real, personal and mixed, of vdhetsoever tf:~e ear pie n;ay consist and ~siheresoever situate, of which I may die, seized, possessed or e.aitled, t give, devise and bequeath to my husband, IGNATlUS d'Pdf=tLL, if he survivos me for a period ci thirty (30) days, and if he predeceases me or does not survive me Tor a period of thirty (30) days, then I give, devise and bequeath a!! the rest, residue and remainder cf my estate to my scn, i~JdECi ;SEE. J. O'~lElLi,. Sr:ifF:f~•lT~;: i nominate, constitute and appoint niy son, P9fC4-1AEL J. O't~lEil.L, as Trustee to pct in accordan;,e ~.~.^:ih any trust created herein of this my Last Will and Testament, giving unto my saic; Tn.;stee full pow/er and authorifij to sear, mortgage cr convey any and elf real estate v/hereof f may die seized or possessed. !t is my wish and I do hereby order and direct that my said Trustee be not recurred to give bond or other security as such Trustee in this or any ofher jursdictior, ~,vh~r_,in proceodings may he required to be ta'ren in connection with this my'dViii. !~{Gi ~Td-#: ?~"! Trustee named herein small act according to the follow/ing terms and conditions: /~. f~ty Trustee shat! divide the appropriate porticn cf my residuary estate into equal shares and hoi;i Bari i share rot the benefit of the chiid fcr rn~hon, it is set aside. D. As soon ~a each chiid has attained the ~.,ge of hventy-three (23} years, my Tn;st2e shall distrbute th,~ nrincipai oT such third's share, togetPier ~~~ith any accrued or undistri'r..uted income io such chiid, free or' trust. C. During =,he management of any separate trust share, my Trustee is aukhorized to pay or apply any sums from the pri;?cipai, to or for the benefit of the child for whom ii is held if my Trustee decides that principal is needed, in addition to income to provide Tor such child's support, maintenance or education. D. If any c!?rid dies before recei~.~ing the balance of his share, my Trustee will distrbute the baiar,r..e among s!.ich deceased child's ciesccrdants, or if Wane is living, among my descenr,ants ir, equal sly .res. ~. iT this ?.-kc!e of my lniiii i?as ti~a effect cT re~,uiring the continuation of any trust share Tor a longer period cT ti;-~.ie Phan that which file lave perrnits, such share wi!i terminate ti?e end oT he longest lecai!y permissible term at ~r/hich time my Trustee will distribute the balance o'r such share to the ben~=:riciary oT tine share, then I give, devise and bequeath said rest, residue gild remainder or' my at=ae fio my children, in trust, if living a the time of my decease and if not living, to their issue, in equal shares, share <:nd share alike. 2 Fv!~dTt-i: I nominate, constitute and appoint n.}r husband, iGPJATIUS O'f~ElLL, E>:ecuer of this my Last vvi!1 and Testament, and if my husband, lGNATiUS O'NEILL predeceases me, er do2s riot s:;n~ive me for a period of thi!~y (30) days, resigns, is disqualified or unable or unwilling to aci as such, either before er after having qualified as F_xecutor, then I nominate, constitute anal appoint my son, IU7iChf ~.EL d. 0°~3ElLL, to be alternate Executor under this; m Last WiA and Testament giving unto my said Executor(s) full power and authority to sell, merigage or convey ar,;~ anal a(I real estate whereof I may die seised or possessed. It is my ~^dish and I do hereby ordzr and direct that my said Executor(s) oe not required to give bonds or other securty as such Executor(s) in this or any other jurisdiction wherein proceedings may he. required to be ta!<en i. ~ connecticn with this n;y 1,~,~ill. fN U'~ifTidESS t~'JiERFOF, i have hereunto set nay hand and seal this 9`h day of f~!ovemi~er, '1999. F9AR't G.,65'NEILL; L.~. Sigr.;;d, Seaied, Published and Declared by the said Testatrix ft4ARY G. O'NEdLL, as and for her Last ~hliii and Testament, in tine presence of us, who were all present at the same time, and w'rzo, at her request and in her presence and in the presence of each other, all present together, have here~_!nto subscrbed our r.an~es as vditr~esses: .L<~~.+~~ ~~_ ,~!`I2~•.~^.~,.<.-_ 199 ~ershinct Glvd. ` ~ VV(Tf~1ESS Lavallet;ze, New Mersey 08735 ~i' ~: ! - - -- . _ 'i ~I, / 107 brand Cen:rai ;venue Lav~~llette, New Jersey C8735 3 STATE OF NEI,'V JL=RS(.`l: COUNTY Of= OCEAN SELd=-~dZOVf~3G laFd=id3f~b'dT iG3dF'.Y G. O'F3EdLL, !)awn L. Spencer and Pii i 1 i am H. h1Ci<i nnon the Testatrix and 'the witnesses, respectively, ~r.~hese names are signed to the attached instrument, being ?°irst duly s~.vom do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last VVili and Testament and that she sgned willingly and that she executed it as her free and voluntary art for the purposes therein expressed and that each witness states that he/she signed the Wili as witnesses in the presence and hearing of the Te.=,tatrix, and that to the best of his/her knowledge, the Testatri;: Uvas a.t that time eigi~teen (18) or more years of age, of sound mind and and°r no constrain; or undue Influence. iiti.~~d2Y G. , 'idcfLL Witness /~:, f 1 :~ V,!;tness Subscribed, sv/orn to and ackno:vledged before me by, f~~ARY G. Ei'~IEfLL, and subscribed and sworn to be`ore me by Testatrix, Dawn L. Spencer and i,~ IL~1~..~LL'irl~nn ,witnesses, No~.~ember 9, 1999. f/ ~ ren5 of: "1 ~ ~