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Home My WebLink About02-22-12COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 260601 HARRISBURG, PA 1 7128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N0. CD 015609 HOOVER KATHY D 22 TIMBER LANE NEWVILLE, PA 17241 ACN ASSESSMENT' AMOUNT CONTROL NUMBER told ESTATE INFORMATION: ssrv: 2oi-is-6576 FILE NUMBER: 2112-0013 DECEDENT NAME: MORRISON MARCELENE V DATE OF PAYMENT: 02/22/2012 POSTMARK DATE: 02/22/201 2 couNTY: CUMBERLAND DATE OF DEATH: 1 1 /29/201 1 TOTAL AMOUNT PAID: 101 ~ S 1, 700.00 REMARKS: RECEIPT TO ATTY S 1, 700.00 CHECK# 6 INITIALS: HEA SEAL RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS i 1505610140 REV-1500 EX ~°'-'°' PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number Po sox 280601 INHERITANCE TAX RETURN 2 1 ---], ~~~ 0 1 3 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MWIDDYYYY 2 0 1 1 8 6 5 7 6 1 1 2 9 2 0 1 1 0 1 0 8 1 '9 2 6 Decedent's Last Name Suffix Decedent's First Narne MI M O R R I S O N M A R C E L E N E V (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Names MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ^X 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ !i. Federal Estate Tax Return Required death after 12-12-82) ^X 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number S U S A N J H A R T M A N r-_a 7 1 7 2 C,9 9 7~ 8 B,-, 'n -' Q -~-' r` ` t~ ' ~~ REGISTER SE ~Y ~. ~`T , - ~ ..-.y _c~ ~ m rv Tr~Z~! N r '=' First line of address =-= ~ ~ c " ~ C3 "Yl ~' y' 1 I R V I N E R O W ~;~ ' ~,' ~ ~ Second line of address ~ + ' ~~ ^p .F ' tiyL'' Clty or Post Office State ZIP Code DATE FILED C A R L I S L E P A 1 7 0 1 3- 0 0 0 Correspondent's e-mail address: S U S i3 n h a r^ t m i3 n~ p e• n e t Under penalties of perjury, I declare that I have examined this return, inGuding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. DeGaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG TURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ADDRESS 22 TIMBER LANE NEWVILLE PA 17241 SIGNATU OF PREPARER OTHE AN REPRESENTATIVE DATE ` ~ i.Z~ D SS % ` T T p _ ~ p ~.c~ J ~~`~~~ ~~. %7D ~c3 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 ],50561D140 J 1505610240 REV-1500 EX Decedent's Social Security Number DecedenrsNan,e: MARCELENE V• MORRISON 2 0 1 1 8 6 5 7 6 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. 4 0 9 1 9 , 8 2 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested .. ..... 6. 7. Inter-Vivos Transfers 8 Miscellaneous N -Probate Property (Schedule G) ~ Separate Billing Requested .. ..... 7. 9 6 5 9 , 4 1 8. Total Gross Assets (total Lines 1 through 7) ...................... ..... 8. 5 0 5 7 9 , 2 3 9. Funeral Expenses and Administrative Costs (Schedule H) ............. ..... 9. 5 6 5 6. 5 0 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ........ ..... 10. 5 5 5 1 . 4 0 11. Total Deductions (total Lines 9 and 10) .......................... ..... 11. 1 1 2 0 ? . 9 0 12. Net Value of Estate (Line 8 minus Line 11) ....................... ..... 12. 3 9 3 7 1. 3 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) .................. .... 1a. 3 9 3 7 1. 3 3 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 .045 3 9 3 7 1. 3 3 1s. 1 7 7 1. 7 1 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. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610240 1 7 7 1. 7 1 1505610240 J REV-1500 EX Page 3 Decedent's Complete Address: Flle Number 21 1:L 013 DECEDENTS NAME MARCELENE V• MORRISON STREET ADDRESS CITY STATE Zlp Tax Payments and Credits: 1• Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 1, 7 0 0.0 0 B. Discount 8 8.5 9 3. Interest 4. If tine 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. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. t1) 1, 771.71 Total Credits (A + g) (2) 1, 7 8 8.5 9 (3) (4) 16.88 (5) 0.00 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; or ................................................................................................. ^ d. receive the promise for life of either payments, benefits or care? ........................................ ^ O ............... 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? ......... ^ ^ o X^ 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ...................................................................... tF 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 172 P.S. §9116 (a) (1.1) (i)j. 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 p2 P.S. §9116 (a) (1.1) (ii)j. 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 beneficlary. 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)j. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal benef~iaries is 4.5 percent, except as noted in 72 P.S. §9116(1.2) [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 [7.! P.S. §9116(a)(1.3)j. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood a• adoption. REV-1508 EX + (8-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, ~ MISC. IN R S DENT DECEDENTRN PERSONAL PROPERTY ESTATE OF FILE NUMBER MARCELENE V• MORRISON 21 11 013 Indude the proceeds of litigation and fhe date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be dbcbaed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. M&T CHECKING ACCOUNT #61653853 40,919.82 TOTAL (Also enter on line 5„ Recapitulation) I i 4 0 , 919 • 8 2 (If more space is needed. insert additional sheets of the same size) REV-t 510 fJ(* (08-09) ' Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY FILE NUMBER MARCELENE V• MORRISON 21 11 013 This schedule must be completed and filed 'rf the answer ~ any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE 7HE Nµ~E OF THE TRANSFEREE. THEIR RELATIONSFNP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE DATE OF DEATH VALUE OF ASSET 'yn OF DECD'S INTEREST EXCLUSION pF ~eau.~ TAXABLE VALUE 1. M8T IRA ACCT~35004200998910 9,659.41 100.00 9,659.41 KATHY HOOVER, BENEFICIARY DAUGHTER TOTAL (Also enter on Line 7, Recapitulation) ~ = 9 , 6 5 9 41 If more space Is needed, use additional sheets of paper of the same sine. REV-1511 E)(+ (10-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER MARCELENE V- MORRISON 21 11 013 Decedents debts moat be reported on Schedule t. ITEM -- NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal RepresentaWe(s) Street Address City State ZIP Year(sj Commission Paid: 2, AtromeyFees: DUNCAN & HARTMAN, P-C• 2,000.00 3. Famiy Exemption: pf decedents address is not the same as claimants, attach explanation.) 3 , 5 0 0 - 0 0 Claimant KATHY HOOVER street Address 2 2 TIMBER LAN E city NEWVILLE State PA ZlP 17241 Relationship of Claimant ro Decedent D A U G H T E R 4• Probate Fees: REGISTER OF WILLS 141.50 5. Accountant Fps: 6. Tax Relum Preparer Fees: z. FILING FEES - REGISTER OF WILLS 15.00 TOTAL (Also enter on Line 9, Recapitulation) I S 5 , 6 5 6 • 5 If more space is needed, use additlonal sheets of paper of the same size. REV-1512 EX+ (12-08) pennsylvania • DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8 LIENS ESTATE OF FILE NUMBER MARCELENE V• MORRISON 27L 11 013 Report debts incurred by the decedent prbr to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~. PRESBYTERIAN HOMES, INC•/GREEN RIDGE 5,212.81 2• MILLENNIUM PHARMACY 49.10 3• DISCOVER 253.61 4- (CARE FIRST PHARMACY SERVICES, LLC ~ 35.88 TOTAL (Also enter on lJne 10:, Recapitulation) I t 5 , 5 51 • 4 If rare spaoa is needed, insert additlonal sheab of the same size. REV-1513 EX+(Ot-10) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF: FILE NUMBER: MARCELENE V• MORRISON 2:L 11 013 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 outrtr'g ht s I distributions and transfers under Sec. 91f6 (a (1.2).j t. KATHY D- HOOVER Collateral 100.00 22 TIMBER LANE NEWVILLE PA 17241 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF 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: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL tJF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. : ff more space is needed, use additional sheets of paper of the same size, LAST WILL & TESTAMENT I, MARCELENE V. MORRISON , of 14 Fairfield Street, Newville, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking any and all other wills and codicils heretofore made by me. FIRST. I direct that all my just debts and funeral expenses be paid from my estate as soon after my death as practically and conveniently may be done. SECOND. I direct that my remains be cremated in accord with my expressed wishes. THIRD. I authorize my personal representative to expend funds from my estate, in such amounts as my personal representative shall consider necessary and desirable for the purchase, erection and inscription of a suitable marker for my grave. FOURTH. All the rest, residue and remainder of my estate, of every nature, be it real, personal or mixed and wherever situate I give, devise and bequeath to my daughter, KATHY D. HOOVER. If KATHY D. HOOVER fails to survive me by thirty (30) days, then I give, devise and bequeath all of my estate unto JOSEPH M. SMITH and AMY E. NYE, in equal shares, per stirpes. FIFTH. I direct that any and all Inheritance, Estate and Transfer taxes imposed upon my estate passing under my will or otherwise, shall be paid out of the principal of my residuary estate. SIXTH I hereby nominate, constitute and appoint KATHY D.:HOOVER as Executrix of this my Last Will and Testament. In the event of renunciation, death, resignation or inability to act for any reason whatsoever of KATHY D. HOOVER, I nominate„ constitute and appoint BRADLEY E. HOOVER as Executor of this my Last Will and Testament. I hereby relieve my Executor from the necessity of posting security in connection with his duties, as such, in any jurisdiction in which he may be called upon to act insofar as I am able by law to do so. In addition to the powers conferred by law, I authorize my Executor, in his .absolute discretion, to retain in the form received, and to sell either at public or private sale any real or personal property owned by me at the time of my death. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of one typewritten page this (~ day of Fe ~~ rear ~I 2009. ~ V MARC EN V. MORRISON Signed, sealed published and declared by the above named Testatrix MARCELENE V. MORRISON as and for her Last Will and Testament, in the presence of us, who, at her request, in her sight and presence and in the sight and presence of each other, have hereunto subscribed our names as witnesses. COMMONWEALTH OFPENNSYLVANL9 COUNTY OF CUMBERLAND ~a ~ . SS. I, MARCELENE V. MORRISON ,Testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. 1Ylla~rs L Yq~,R,~ MARCELENE V. MORRISON Sworn or affirmed to and acknowledged before me, by MARCELENE V. MORRISON this ~9~j day of ~p~jluq~y , 2009. N is oMMONw _ ~rwsnv~w NOTARUL SEAL ,100Y L. GILBERT, Notary PubNcty Ne~r~iNe Boro., Cumberland C~ 2012 COMMONWEALTH OF PENNSYL VANIA COUNTY OF CUMBERLAND :SS. We, ~/~j H • s~ ~-/' and ~Q /~'i P..~Q, ~ ~ /~~/~IC y the witnesses whose names are signe~ to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw MARCELENE V. MORRISON sign and execute the instrument as her Last Will; that she signed willingly and that she executed as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the will as witnesses; and that to the best of our knowledge, the Testatrix was at that time eighteen (18) or more yeazs of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed before me by ~~'~ ~ . S~Q h r and ~2me~a ~_ µol~~da~ witnesses, this ~q ~ day of ~~~/'u.r r~ , 2009. Not ub c coMMONwe~-~TM of ~risnv~wu- NOTARIAL SEAL JODY L. FILBERT, Notary Pubik New~e Boro., Curtiberland ~1/1QL,i ~~~~iJ,i~ 499 Mitchell Road, Millsboro, DE 19966 Adjustment Services Phone 888-502-4349 F ax (302) 934-2955 January 31, 2012 Duncan and Hartman PC One Irvine Row Carlisle, PA 17013 Re: Estate of Marcelene V Morrison Social Security: 201-18-6576 Date of Death: November 29, 2011 Dear Sir or Madam: Per your inquiry on January 18, 2012, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: I . Type of Account Account Number Ownership (Names o, fi Opening Date Balance on Date of Death Accrued /nterest Total 2. Type of Account Account Number Ownership (Names ofi Opening Date Balance on Date of Death Accrued Interest Total Checking Account 61653853 Marcelene V Morrison Kathy D Hoover (POA) 0828/64 $40, 919.82 $ .00 $40,919.82 Individual Retirement Account 35004200998910 Marcelene V Morrison Kathy Hoover (Beneficiary) 10/13ro6 $9,631.61 $ 27.80 $9,659 4/