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Home My WebLink About02-16-121505610143 REV-1500 EX (01-10) PA De attment of Revenue y OFFICIAL USE ONLY p penns Ivania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE Po Box.2aosol INHERITANCE TAX RETURN 21 11 00611 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 174 05 3452 05 20 2011 04 19 1918 Decedent's Last Name GARLAND Suffix Decedent's First NalTte HELEN MI I (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW 1. Original Return 4. Limited Estate .1 g Decedent Died Testate L~ I (Attach Copy of Wilp 9. Litigation Proceeds Received MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4a. Future Interest Compromise ~ 5. Federal Estate Tax Return Required (date of death after 12-12-82) 7 Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Trust) 10. Spousal PovertY Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-:71 and t-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL 'rAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number MARK A MATEYA 717 241 6500 First line of address 55 W CHURCH AVENUE Second line of address City or Post Office State ZIP Code CARLISLE PA Correspondent's a-mail address: mamGQlmat@ya18W.COtY1 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RE ONSIBLE F R FILING RETURN DATE ~,,s,~~,o,,,~~ SC William H Garland II '~i15~1~ ADDRESS 109 Springview Road, Carlisle, PA 17015 SIGNATURE OF PRE ARER OTHER THAN REPRESENTATIVE DATE ,~^ Mark A. Mateya ADDRESS 55 W. Church Avenue, Carlisle, PA Side 1 1505610143 :L505610143 I~EGISTE-ILLS US~bNLYLn - r*i ~ ~ ~t ~a ~ . ~ . ATE FILED t^f '~ ~''~ 1505610243 REV-1500 EX Decedent's Social Security Number DecedenYsName: Garland, Helen I 174 05 3452 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. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .............. . 5. 19 , 731.58 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous Probate Property (Schedule G) ~ Separate Billing Requested............ 7. 171 , 916.5 6 g. Total Gross Assets (total Lines 1-7) ................................................................... .. 8. 191 , 648.14 9. Funeral Expenses & Administrative Costs (Schedule H) ............................... ........ 9. 14 , 174.3 9 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ...................... ........ 10. 218.5 9 11. Total Deductions (total Lines 9 & 10) ........................................................... ........ 11. 14 , 392.98 12. Net Value of Estate (Line 8 minus Line 11) .................................................. ........ 12. 177 , 255.16 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. 177 , 255.16 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 177 255.16 16. at lineal rate X .045 ~ 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 0.00 18. 19. Tax Due ................................................. ................................................................ . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 :L505610243 0.00 7,976.48 0.00 0.00 7,976.48 REV-1500 EX Page 3 Decedent's Complete Address: __ File Number 21-11-OO1i11 DECEDENT'S NAME Garland, Helen 1 STREET ADDRESS 770 S Hanover Street Carlisle CITY STATE ;ZIP Carlisle PA i 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 7,976.48 2. Credits/Payments A. Prior Payments 6,500.00 B. Discount 342.11 Total Credits (A + g) (2) 6,842.11 3. Interest (3) 4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 1 ,134.37 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 :.................................. ^ ^x c. retain a reversionary interest; or .............................................................................................................. ^ d. receive the promise for life 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? .................................................................................................................... ^x ^ 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? .................................................................................................................. ^ ^x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE t3 AND FILE IT AS PART OF THE RETURN. _- _ - For dates of death on or after July 1, 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: . The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0 percent [72 P.S. §9116 (a) (1.2)]. . The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1 )]. . The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev-1510 EX+~6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Garland, Helen I 21-11-00611 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 HELDA E OF^TRANSFERSATTACH A COPYEOF TIHE DEIED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 William Garland -Cash distribution within one year of 171,916.56 171,916.56 date of death TOTAL (Also enter on Line 7, Recapitulation) (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. 171,916.56 Form PA-1500 Schedule G (Rev. 6-98) REV-1151 EX+(10-06) COM IN~HNERITANCEpTF PP RETURN ANIA RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES 8~ ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Garland, Helen I 21-11-00611 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER q, FUNERAL EXPENSES: See continuation schedule(s) attached ~ 3,131.11 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(sl Commission paid 2. Attorney's Fees Mark A. Mateya 10,400.00 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zio Relationship of Claimant to Decedent 4. Probate Fees 327.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 315.78 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 14,174.39 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE rOSTS continued ESTATE OF FILE NUMBER Garland, Helen 1 21-11-00611 ITEM NUMBER DESCRIPTION AMOUNT Funeral Ex e 1 Cumberland Valley Memorial Gardens 210.50 2 Ewing Funeral Home -Balance on account for Funeral 2,920.61 H-A 3,131.11 Other Administrative Costs 3 Cumberland County Law Journal -Legal Advertisement of Estate 75.00 4 Cumberland County Register of Wills -Filing fee for Inh. Tax Return & Inventory 30.00 5 The Sentinel -Legal Advertisement of Estate 210.78 H-B7 315.78 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-157 2 E7(+ (~ 2-08) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Garland, Helen I 21-11-00611 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbureed medical expenses. (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) REV-1513 EX+ (11-08p COM INH RITANCE T~ RETUYRN ANIA RESIDENT DE EDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Garland, Helen I 21-11-00 611 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) t i tT s I TAXABLE DISTRIBUTIONS [include outright spousal _ ~ dlstributions, and transfers under Sec. 9116 a 1.2 William H Garland II Son 177,255.16 109 Springview Carlisle, PA 17013 Total 177,255.16 Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 150 0 cover sheet, as a r o riate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) - - ~~~u u _ ___ . _ ~:T~z~ LAST WILL AND TESTAMENT OF HELEN H. GARLAND I, Helen H. Garland, of the Borough of Carlisle, Cumberland County, Pennsylvania, declare this to be my last Will and Testament and revoke all Wills and Codicils previously made by me. ITEM I: I direct that my just debts, funeral expenses, and the expenses of the administration of my estate, including any state, federal or other death taxes payable because of my death, sha]_1 be paid from my residuary estate as soon a.s practicable after my decease, as a part of the expense of tree administration of my estate. ITEM II: I devise and bequeath all of my estate of every nature and wherever situate unto my husband, Marshall H. Garland, provided he shall survive me by thirty (30) day~~. ITEM IIIc Should my said husband, Marshal]_ H. Garland,. before the thirtieths day following my ~e e ~~se:; rn~ .fir d~.e an` ox ~a<.~ - ur~: ~~ana ~ ,.s .. ,~~ ~~z. -. ,N. ,} ':..` - ~ _ ~ s ~ - a? wci 5 ~'_ s,'~ x ~ ~'. 5- '' Y tom, V however, that should my son. predecease me or diE'- on or before tl~e thirtieth day following my death, his share sha7.1 be distributed to his issue, per stirpes, living on the thirty-•first day following my death and in default of such then 7_iving issue, such share shall lapse and pass pursuant to the provisions of Item IV of this my Last Will and Testament. ITEM IV: Should my said husband, Marshall H. Garland, predecease me or die on or before the thirtieth day following my death and should my son, William H. Garland, II, predecease me or die on or before the thirtieth day following my death without issue living on the thirty-first day following my death, I devise and bequeath all of my estate of every nature and wherever situate unto the Grand Lodge of Free and Accepted Masons of Pennsylvania, One North Broad Street, Philadelphia, PA, and its successors, for the general use and benefit of the Masonic Homes located at Elizabethtown, Pennsylvania, absolutely. ITEM V: I appoint husband, Marshall H. Garland, Executor of this my last Will and Testament. Should my husband fail to qualify or cease to act as Executor, I appoint my son, William H. Garland, II, Executor of this my last Will and 'Testament. ITEM VI: I direct that my personal representative, as well as their successors, shall not be required to gave bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal, this f ~ day of February, 1998. ~-'~ ~~~~ [ SEAL ] Helen H. G rland -_ •.~. ., . .,.~.:,.. _ ~ ~ ...~~-~.~..b~:~.. a..~ _~_,,,~,~ .., , __ =~ The preceding instrument, consisting of two (2) typewritten pages, each identified by the signature of the Testatrix, was on the date thereof, signed, published and declaresd by Helen H. Garland, the Testatrix therein named, as and for her last Will, in the presence of us, who, at her request, in her presence and in the presence of each oth°r ~^~--~ -•••L---- ~ ~- - witnesses hereto. COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND We, Helen H. Garland, Dale F. Shughart, Jr, and Gay L. Irwin, the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority t:hat the Testatrix signed and executed the instrument as her last PTill and that she had signed willingly, and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of: the Testatrix, signed the Will as witness and that to the best of his/her knowledge the Testatrix was at that time eighteE:n years of age or older, of sound mind and under no constraint or undue influence. Testc~~Itri.x Witn ss Witness Subscribed, sworn to and acknowledged befoY-e me by Helen H. Garland, the Testatrix, and subscribed and sworn to before me by Dale F. Shughart, Jr., and Gay L. Erwin, witnesses, this ~~ day of February, 1998. ~(~ Not.ar Public NOTAAfAI SE4L 68rJNlE L COYLE, NOTARY Pltt3LIC SOtaO OF ht;T HOLLY SPRiN6S, t;tiJMBERlANO CO. MY COMMtSS10N IXPIRES OCT08FR 17, 1998