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HomeMy WebLinkAbout02-03-121505610105 REV-1500 ex toZ_1,; fFt, PA Department of Revenue Pennsylvania OFFICIAL USE ONLY Bureau of Individual Taxes "" "`" " "`"'' County Code Year File Number PO BOX z8o6oi INHERITANCE TAX RETURN a ( f ~ ~ 2 ~- ~( Harrisburg, PA 1128-o6oi RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 199-07-5151 08/05/2011 02/10/1922 Decedent's Last Name Suffix Decedent's First Name MI PALMER LILLIAN M (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 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} ~ 6. 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 TO: Name Daytime Telephone Number .THOMAS E. FLOWER (717) 243-5513 t`..Y First Line of Address FLOWER LAW, LLC Second Line of Address 10 W. HIGH STREET City or Post Office State ZIP Code CARLISLE PA 17013 Correspondent's e-mail address: TOm@FIOWer-LaW.COm REGISTER OF ~ I„& USE ONL~ C ~ . ,~ ~ -~~ ~a ~ ' ~ - ` ~ f'+7 rr r ~.? rr1 ~~ ~' +:~ CJ --n --r DAT~'ILED u:- m t F_3 Cry =~ ~` ~~~~r~ Nena~ues or perjury, i aeciare 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. SIGNATU~ OF PER ON RE ON BLE~FO ILING RETURN ADDRE ~ ~~ CAROLYN L. MILLER, EXEC., 24007 FERNLAKE DR., HARBOR CITY, CA 90710 ' SIG ,TUE~E PREP H AN REPRESENTATIVE ATE ADDRESS ~ a z~ rZ FLOWER LAW, LLC, 10_W. HIGH STREET, CARLISLE, PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 L 150561D105 1505610105 J 1505610205 REV-1500 EX (FI) Decedent's Social Security Number decedent's Name: LILLIAN M. PALMER 199-07-5151 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. 7,847.91 6. Jointly Owned Property (Schedule F) O Separate Billing P,equested .... ... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) (~ Separate Billing Requested..... ... 7. 8. Total Gross Assets (total Lines 1 through 7) .......................... ... 8. ' 7,847.91 9. Funeral Expenses and Administrative Costs (Schedule H) ......... . ...... ... 9. 2,290.40 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ............ ... 10. 64,446.75 11. Total Deductions (total Lines 9 and 10) .............................. .. 11. 66,737.15 12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. 0.00 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an e{ection to tax has not been made (Schedule J) ...................... .. 13. ' 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. 0.00 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._ 15. 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 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 ~ Side 2 L 1505610205 1505610205 J REV-1500 EX (FI) Page 3 Decedent's Complete Address: File Number ^ ' ~ ' ~ r 1 ~ ~Q LILLIAN M. PALMER STREET ADDRESS MANOR CARE HEALTH CENTER 940 WALNUT BOTTOM ROAD, SOUTH MIDDLETON TOWNSHIP ..CITY _ _ __ . _ STATE ~ 21P CARLISLE PA 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) {1) 2. CreditslPayments A. Prior Payments B. Discount 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) o.oo 0.00 0.00 0.00 5. If Line 1 + tine 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 Make check payable to: REG{STER 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 shah 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 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 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)(1.2j]. • 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)j. • 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-i5o8 EX+ (ii-io) r; Pennsylvania DEPARTMENT Or REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: LILLIAN M. PALMER FILE NUMBER: 21-11-1249 Include the proceeds of litigation and the date the proceeds were received by the estate. All property joinNy owned with right of survivorship must be disclosed nn Schadulc. F SCHEDULE E CASH, BANK DEPOSITS & MISC. PERSONAL PROPERTY - -.---- •- ~~--~u~~, ...x W.,.,,~w~~m aneci~ ui paper or cne same size. ~~1~~rz~rr~ ~~Nrz 0368802 i fGH1~tiK ;~~,~ ® 360 Direct.. Pay. Central Region oaTE annouNr Premium. Refund. 10f25/2011 I 378.4 *THREE HUNDRED SEVENTY-EIGHT AND 46/l0fl DOLLARS* P,AV THE ESTATE OF LILLIAN PALMER y,~,;~ 1}~y'~ ~} TQ THE rr~.UL+CJ ~ Id~.~ url~ ORDER aF 142 REED DRIVE MAR.YSUILLE PA 170539797 """'a"~°~""" 11'0 3 6880 211' +:036076L50+: 620545258111' REMITTER fii~_~_Oc_I.rlt # '2~4-~1 i--.°k PAY TO THE Thy Lillian t~1 P~.irrl~r E~+a.±e ORDER OF THE BANK OF LANDISBURG P.O. BOX 179 LANDISBURG, PA 17040 BLAIN OFFICE G'e•_ 1~', 2011 004473 60-12121313 2634287 ~~:etir~rl Thn~l_l5~rl~j Foll.r Nla.rldr~d Si:!t,~ t~airl~ •xrl~j ~5~10(J~~~~~~~~'~~:#~:~:#~~: ®. THIS DOCUMENT HAS A M1CR0-PRINT SIGNATURE LINE, WATERMARK AND A THERMOCHROMIC ICON; ABSENCE OF THESE FEATURES WILL INDICATE A COPY CASHIER'S CHECK LANDISBURG • BLAIN • SHERMANS DALE P 11'0044?311' +:031312123+: 263428~~17u' REV->,> z ex+ (ro-os} Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXI~ENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER LILLIAN M. PALMER 21-11-1249 Decedent's debts must be reported on Schedule I, ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: 392.40 Name(s) of Personal Representatives} CAROLYN L. MILLER Street Address 24007 FERNLAKE DRIVE City _HARBOR CITY State CA ZIP 90710 Year(s) Commission Paid: 2012 z• Attorney Fees: 1,500.00 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: 120.50 S• Accountant Fees; 6• Tax Return Preparer Fees: ~• PUBLISH ESTATE NOTICES 262.50 $. TAX RETURN FILING FEE 15.00 TOTAL (Also enter on Line 9, Recapitulation) $ 2,290.40 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (1L-08) Pennsylvania DEPARTMENT OF REVENUE 1NNERRANCETAX RETURN RESIDENT DECEDENT SCHEDULE I DEBT5 OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER LILLIAN M PALMER 21-11-1249 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimhursed madira~ prnnncua •• •••~~~ ~~~~_ ,~ ~~__~_~, ~~~~r~~ auuiDUnai sneers or me same size. ` WILL OF LILLIAN PALMER I, LILLIAN PALMER, of Blain, Perry County, Pennsylvania, declare this to be my last Will and revoke any Will previously made by me. ITEM h I direct that :ray-funeral exp.,nses, grave marker and the costs of the administration of my estate be paid out of the residue of my estate as soon as may be convenient after my death. i' r-~a ei € _~~P'r`C1. ~I1slt all taXe~ iriciF it ~e'•. '~c 35Sf'SSeCI 13"~ i~C44?JC'..~±ic''€,~,, .: '11` :1taGh. °. `~dvlldlC:F~'i" fs~11t,F't ,t~ti `''t t~.'~iiliC~tir fLlrlSl~fC'~.; i ~rti~poJecl, stla3~ C'1C 1)~t1C' bft~l?; .', _ i'C'~;tC1Ctt".?i f. estate as ~~ uart of the administration thereof; to the end that no beneficiary here-_inder. or a~~v other person, shall be charged with or required to pay any part of such taxes. 'S -_ ~) ITEM III. I give, devise and bequeath my entire estate, wherever situate, real or personal, to my husband, .IONAS CHARLF,S PALMER, JR., should he survive me by thirty:(30) days. ITEM IV. In the event that my husband, JONAS CHARLES PALMER, JR., does not survive me by thirty (30) days, then I give, devise and bequeath my entire estate, wherever situate, real or personal, as follows: A. To my daughter, CAROLYN MILLER, fifty (50%) percent, per stirpes. B. The remaining fifty (50%) shall be divided equally between my son, KENT PALTER, my grandson, CHRISTIAN PALMER, and my granddaughter, I ANNETTE PALMER, in equal shares to share and share alike. However, if my granddaughter, Ah1NETTE PALMER, does not survive me, I direct that her share be divided equally among my son, KENT PALMER and my grandson, CHRISTIAN PALMER. ITEM V. Should my grandson or granddaughter not have attained the age of thirty (30) years at time of distribution to him/her under the terms of this my last Will, I devise and bequeath his/her share of my estate to my trustees hereinafter named, IN TRUST, for the following uses and purposes: A. To pay the net income therefrom and as much of the principal as trustees in their sole ,_; discretion may from time to time think advisable for the support and education of my grandson/granddaughter (including college education, both graduate and I "~E.iS? ~',b~i~~;3Ft~ t( .~~l~. '`-t .~Y'atsc~ a ~'n1t ¢ "K~~il "` .. w ,-_ -.. '.?,a;3~ ~ ~.4rP(,;r -,r 4, a'! ?lis/her benef7t by n~iv trustees. 13, When my grandson granddaughter attaitils the age of 30 years, to pay the principal income accumulated thereon to my grandson granddaughter.. C. Should my grandson/granddaughter die prior to reaching the age of 30 years, I direct. my trustees to distribute said principal and income in equal shares to their issue per' stirpes. ITEM VI. The interest of beneficiaries hereunder shall not be subject to anticipation or voluntary or involuntary alienation. ITEMVII. My executors and trustees shall have the following powers in addition to those vested in them by law and by other provisions of my Will applicable to all property, whether principal or income, including property held for minors, exercisable without Court approval, and effective until actual distribution of all property:. A. To retain any or all of the assets of my estate, real or personal, including any shares of stock or securities I may o wn of the Corporate Fiduciary or its successor, or of a holding company controlling the Corporate Fiduciary or its successors, without restriction to investments authorized for Pennsylvania Fiduciaries, as they deem proper, without regard to any principle of diversification or risk. B. To invest in all forms of property (including stock or other securities of the Corporate Fiduciary or its successor, or of a holding company controlling the Corporate Fiduciary or its successor, and common trust funds and mortgage '"F'°. ug~i'41 r.'t!t :~S~i;3 ~ °~i'i rL C.,. id3C~EI9~.~1!', .. - .. ~~~1f7/'~l~t ht ~..r .t".~ ~ ! f 1.c: S'~ sSCr. or others ), wiiho~a restriction to in~e>tments authorized for I'cn~7s~~ Ivania ~_ --~: 1 .. Fiduciaries, as they deem proper, without regard to any principle of diversification or risk. C. To sell at public or private sale, to exchange, or to lease for any period of time; any real or personal property and to give options for sales, exchanges qr leases, for such prices and upon such terms or conditions as they deem proper. D. To allocate receipts and expenses to principal or income or partly to each as they from time to time think proper. I, E. To borrow from, or to sell to, my trustee even though such trustee may be my executor. ITEM VIII. I appoint SHERRY A. DUM and CAROLYN MILLER, trustees of the created by this my last Will. ITEM IX. I hereby appoint SHERRY A. DUM and CAROLYN MILLER, co-. executrixes of this my last Will. ITEM X. The Compensation of the Corporate Fiduciary shall be in accordance with its established schedule of fees in effect from time to time as its services are rendered. I direct that my personal Fiduciaries be compensated for their services according to the schedule of fees in effect in the County and State where this Will and the trust created hereunder ~ are administered. ITEM XI. I direct that my executrixes and trustees shall not be required to give bond for the faithful performance of their duties in any jurisdiction. ~- ~_ .: I;ti ~ ~1"1~NESS VVHEREOr, 1 have hereunto set my hand and seal this ~ ~___ day of January, X005. `!j 7 ii ~ f: j/ 'r / Lillian Palmer The preceding instrument, consisting of this and five other typewritten pages, each identified by the signature of the testatrix was on the date thereof signed, published and declared by Lillian Palmer, the testatrix, therein named, as and for her Last Will, in the presence of us, who at her request, in her presence of each other, have subscribed our names as witnesses hereto. ~',~ ,:~/~wJ e_ p...y.!.t-j ~,'2 9YV trV F'. "fit ~ ?-F '~..1e i~~.: ^.i ~\'`;~ `.:"'Y i:`': COf iNTY (3f PERRY ~~: We, LILLIAN PALMER, Sobrenia Andrews and Mable Magee, the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as herLast Will and that she had signed willingly and that she executed i~ as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, it 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. {~.. Lillian Palmer Testatrix ~~ Sobrenia Andrews, Witness .~ M ble Magee, Witne COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF PERRY ) On this ~ ~/'day of January, 2005, before me, the undersigned officer, personally appeared Lillian Palmer, Sobrenia Andrews and Mable Magee, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the foregoing instrument, and acknowledged that they executed it for the purposes therein contained. WITNESS my hand and official seal the day and year aforesa///''id. ~l ~ } 1 ~; otary Public c CODICIL OF LILLIAN M. PALMER I, LILLIAN M. PALMER, the within named Testatrix, do hereby make and publish this Codicil of my Last Will and Testament dated °~ ~ M ~ i 1 Zcs~S FIRST I hereby revoke all gifts in favor of my beloved husband, Jonas Charles Palmer, Jr., made under my said Will dated ~w~h ~ r'7, L©~s~`"; and, instead, I hereby give and bequeath to my said husband, Jonas Charles Palmer, Jr., if he survives me, one-third (1 /31 of my +~et distributable estate, after the payment of _~!~ t ~ i _-'~lt~ ~~~~ ~hpE',ri t ~7(~~I`1";1r11s'rr ~ ._;` SECOND In all other respects I hereby ratify, confirm and republish my Last Will SAIDIS SHUFF, FLOWER & LINDSAY ATTORNEI'S•AT•(A W 2109 Market Street Camp Hi11, PA dated ~~.n.t7r ~~5 together with this sole Codicil as and for my Last Will. IN WETNESS WHEREOF, I, LILLIAN M. PALMER, have hereunto sey hand and seal to this Codicil to my Last Will and Testament this I~+ ^ day of September, 2005. ~p d ~ ~• ~~ LILLIAN M. PALMER Signed, sealed, published and declared by the above-named Testatrix, as and for a Codicil to her Last Will and Testament in the presence of us, who have hereunto subscribed our names at her request as witnesses, thereto, in the presence of said Testatrix and of each other. V ^°' ADL7RESS _2109 Market Street Thomas E. Flower _Camp Hill, PA 1701 1 [~ ____-~ .~ . -w• ADDRESS ~ ~ 3"7 `~~-~.e.c-v~,~..~~ n 5 ~c`t le. ~ 1 .~ COMMONWEALTH OF PENNSYLVANIA: COUNTY OF PERRY We, LILLIAN M. PALMER, Thomas E. Flower, andske .~ the Testatrix and witnesses, respectively whose names are signed to the oregoing of attached instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument a~ her Codicil and that she signed willingly and that she executed as her free anc voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix signed the Codicil a' witness and that to the best of their knowledge the Testatrix was at the time 1 E or more years of age, of sound mind and under no constraint or undue influence. ~~~ ~ d ~~ E~.., .~. > , ~1 Thomas E. Flower, Witness 1 ,Witness SAIDIS SNUFF, FLOWER & LINDSAY ATTORNEYS•AT•lA W 2109 Market Street Camp Hill, PA s On this, the Flo, day of t 2005, before me, the und'ersigr~ed officer personally appeare homes E. Flower, Esquire, known to me (or satisfactorily proven) to be a member of the bar.. of the highest court of Pennsylvania, and a subscribing witness to the within instrument; and certified that he was personally present when Lillian M. Palmer, the testatrix, .and ~i~. 7~r1~a witness, executed the within instrument, and. that the said persons acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. pia ~ L) No ry COMMONWEALTH _OF PENNSYLVANIA Notarial Seal Sara J. Ensinger, Notary Public Camp Hill Boro, Cumberland County My Commission Expires Oct. i 7, 2005 2 Member, Pennsylvania Associati.,n of Notaries