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Home My WebLink About02-24-1215D561D143 REV-1500 Ex `°'-'°' OFFICIAL USE ONLY PA Department of Revenue Pennsylvania County Code veer File Number Bureau of Individual Taxes UEPAItTGEN7ov REVENUE Po Box.2sosot INHERITANCE TAX RETURN 21 11 0824 Harrisburg, PA 17128-0607 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 02 27 2011 03 20 1922 Decedent's Last Name BROWN Suffix Decedent's First Name MARGARET (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW Spouse's First Name THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS X^ 1. Original Return ^ 2, Supplemental Return ^ 4. Limited Estate ^ 4a Future Interest Compromise ( date of death after 12-12-82) a 6' (Mach Copy of W II) to ^ pr p nest)a Living Trust 7~ (AtadeGOpy ~of~T g. Litigation Proceeds Received ^ C 10. b~tweenl2 31 ~Jt an~t~dat8es~fdeath 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 MICHAEL L BANGS 717 730 7310 First line of address 429 SOUTH 18TH STREET Second line of address City or Post Office State ZIP Code CAMP HILL pA ., REGISTER OFTS USE ~Y ~ -v r'Yi _ a_ ~ ~ z C7 t3".~ - cr .~, _y ~ DATE'FILED -'" MI B MI r: f ~'_ r Correspondent's a-mail address: 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 representahve is based on all information of which oreoarer has env knowledge. /~fiyyh/ Barbara T. Brown ADDRESS 615 Hardinsi Street, New Cumberland, PA 17070 G / TURE OF PREPARER OTHER N REPRESENTATIVE D TE t,~Z~ Michael L. Bangs ~ a ~ ~ ADDRESS 429 South 18th Street, Camp Hill, PA ^ 3. Remainder Retum (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required g. Total Number of Safe Deposit Boxes Side 1 15D561D143 15D561D143 J REV-1500 EX Decedents Name: BrOWII, Margaret B. Decedent's Social Security Number RECAPITULATION 1. Real Estate (Schedule A) ...................................................................................... . 1. 0 . 0 0 2. Stocks and Bonds (Schedule B) ........................................................................... .. 2. 2 0, 7 8 9. 0 6 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. 6 , 65 0. 8 9 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous f~ on; Probate Property (Schedule G) ~f Separate Billing Requested............ 7. 18 , 805.03 8. Total Gross Assets (total Lines 1-7) ................................................................... .. g. 4 6 , 244.98 9. Funeral Expenses & Administrative Costs (Schedule H) ............................... ........ 9. 16 , 974.04 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ...................... ........ 10. 9 , 510.54 11. Total Deductions (total Lines 9 8~ 10) .......................................................... ......... 11. 2 6 , 4 8 4 . 5 8 12. Net Value of Estate (Line 8 minus Line 11) .................................................. ........ 12. 19 , 7 60.4 0 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. 19 , 7 60.40 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 19 7 60.4 0 16. at lineal rate X .045 , 17. Amount of Line 14 taxable at sibling rate X .12 0.00 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 15D561D243 15D561D243 15D561D243 0.00 889.22 0.00 0.00 889.22 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-11-0824 DECEDENT'S NAME Brown, Margaret B. STREET ADDRESS 615 Harding Street CITY New Cumberland STATE I ZIP PA 17070 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 0.00 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. (1) Total Credits (A + B) (2) (3) (4) (5) 889.22 0.00 2.48 ___ 891.70 Make Check Pa able to: REGISTER OF WILLS, AGENT. t' x 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? ............................................................ ^_ ^ 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?....... ^ ^ 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 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-1802 F.X+ (~ t-OB) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER Brown, Margaret B. 21-11-0824 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is Jointly-owned with right of survivorship must be disclosed on schedule F. Attach a copy of the settlement sheet if the property has been sold Include a copy of the deed showing decedent's interest if owned as tenant in common. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Real Estate -Tax Parcel No. 26-23-0543-110. 615 Harding Street, New Cumberland, Pennsylvania. At this time we are unable to provide a value as the real estate has not been sold. A supplemental inheritance tax return will be filed for this real estate as soon as possible. Please suspend the assessment of tax on this asset. TOTAL (Also enter on Line 1, Recapitulation) (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 A (Rev. 11-08) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Brown, Margaret B. 21-11-0824 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 2,592.152 shares of Lord Abbett & Co. -Bond Debenture A 8.02 20,789.06 TOTAL (Also enter on Line 2, Recapitulation) 20,789.06 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Rev-1508 EX+(6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Brown, Margaret B. 21-11-0824 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. (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1510 EX+(6-98) SCHEDULE G INTER-VIVOS TRANSFERS 8~ MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Brown, Margaret B. 21-11-0824 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-151 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY THE DATENOF TROANSFERSATfACIiTAOOPY OF TIHE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET °~ OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 Prudential Trust Company -IRA for Margaret B. 18,805.03 18,805.03 Brown TOTAL (Also enter on Line 7, Recapitulation) I 18,805.03 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV-1151 EX+ (10-06) C OMM~ I~D~F~$YLVAN IA SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Brown, Margaret B. 21-11-0824 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT A, FUNERAL EXPENSES: See continuation schedule(s) attached 5,622.79 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(sl Commission paid 2. Attorney's Fees Michael L. Bangs 8,000.00 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 195.50 5. Accountant's Fees 800.00 6. Tax Return Preparer's Fees 7. Other Administrative Costs 2,355.75 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 16,974.04 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Brown, Margaret B. 21-11-0824 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Parthemore Funeral Home 5,622.79 H-A 5,622.79 Other Administrative Costs 2 Cumberland Law Journal -estate advertising 75.00 3 Jim Hostettler -Penn Carpet and Flooring 2,104.28 4 The Sentinel -estate advertising 176.47 H-67 2,355.75 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+(12-08) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8~ LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Brown, Margaret B. 21-11-0824 Rsport debts Incurred by the decedent prior to death that remained unpaid at the date of death, Including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Center for Kidney Disease 177.00 2 DCA of Camp Hill, LLC 142.81 3 M8rT Bank -loan payment 9/13/11 351.35 4 M&T Bank -loan payment 12/27/11 698.89 5 Moffitt Heart & Vascular 77.00 6 OIP 15.00 7 Orkin Pest Control 112.36 8 Peerless Credit Services -Internists of Central PA 75.00 9 PSERS -reimbursement of unearned benefit paid 3,245.74 10 Robin Gasperetti - 2011-12 School Real Estate Tax 1,573.43 11 Robin Gasperetti - 2011 County/Township real estate tax 912.76 12 SECCO 1,633.81 13 The Hartford Insurance -homeowners insurance 324.36 14 The Hartford Insurance -automobile insurance 54.40 15 West Shore EMS 116.63 TOTAL (Also enter on Line 10, Recapitulation) I 9,510.54 (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+ (11-08) SCHEDULE J COMM.Q~D~~$YLVANIA BENEFICIARIES ESTATE OF FILE NUMBER Brown, Mar aret B. 21-11-08 24 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal ~ distributions, and transfers under Sec. 9116 a 1.2 Barbara T. Brown Daughter 615 Harding Street New Cumberland, PA 17070 Virginia Ann Brown Daughter c/o 414 West Third Avenue Parkesburg, PA 19365 Tota I Enter dollar amounts for distributions shown above on lines 15 throw 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 SHEETI Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) I LORD ABBETT November 18, 2011 MICHAEL L BANGS ESQ 429 S 18TH ST CAMP HII,L, PA 17011 Dear Representative: REFERENCE NUMBER: 30463496 BOND DEBENTURE A ACCOUNT MJMBER: XXXX7CXX7595 MARGARET B BROWN (DCD) Thank you for your request for information on the value of the above referenced account. The following is the information you requested. Fund Name Account Number Date Shares NAV Value Bond Debenture A 02379037595 02/25/2011 2592.1.52 $8.02 $20,789.06 If you have any further questions, please call us at 800-821-5129, Monday through Friday, from 8:30 a.m. to 6:00 p.m. Eastern Time. Sincerely, ~~ Kristi Lavery ~u Lord. Abbott & Co. LLC ~» P.O. Bo:219336 Kansu Ciry, MO 64i2t M c 800-821-5129 ~ www.lordabbett.com Lotd Abbott mutual fund s6area are distributed i'1 Lord Abbott Distribntoz LLC. Prudes November 13, 2011 BANGS LAW OFFICE ATTN MICHAEL L BANGS 429 SOUTH 18TH STREET CAMP HILL PA 17011 Reference Number: 9577501936/2357898 Account(s): 0084-~CXXXXX7524 Registration: PRUDENTIAL TRUST COMPANY C/F THE IRA OF MARGARET B BROWN Dear Attorney Bangs: This letter is in regard to a recent inquiry. Please note that February 27, 2011 was not a valid business day. Therefore, we have provided the market value for the last business day prior to that date. As of the close of business on February 25, 2011, the above referenced account was valued at $18,805.03. This value is based on a balance of 1,967.053 shazes at the Net Asset Value (NAV) price of $9.56 per share. As changing mazket conditions may cause the NAV price to fluctuate on a daily basis, the account value is subject to change. If you have questions or need further assistance, please contact the Prudential Mutual Fund Service Center at (800) 225-] 852 Monday through Friday between 8:00 a.m, and 6:00 p.m. Eastern time. For account information that is available 24 hours a day, 7 days a week, you may access your account online at www.prudential.com. Sincerely, Jo-Anne Morse Shazeholder Services Specialist III Pruderrtial lnvesdnents Prudential Mutual Fund Services LlC P O Box 9655 Providence, RI 02940 (800)225-1852 www.pnxfentiaf.com ~$f~ Bangs Law Office 429 South 18`s St. Camp Hill, PA 17011 Re; Margaret B. Brown, Deceased. Account #0192147080 Dear Mr. Bangs: September 8, 201 1 The account was opened on March 30, 1983. The Share accounts were held solely by Margaret B. Brown. The following are the Date of Death Balances for Ms. Brown's account with PSECU: Account Date of Death Balances Interest -February 1St to 27`'' Savings (S 1) $313.14 $0.09 CD (SS 1) $1039.20 $0.61 Please advise PSECU when to close this account and how you would like check made payable. If you have any questions, please contact me at (717) 234-8484 or toll-free at (800) 237-7328, then press 6, extension 3120. Sincerely, ana t and Service Advisor PSECU Pennsylvania State Employees Credit Union P.O. Box 67013, Harrisburg, PA 17106-7013 • 717.234.8484 • 800.237.7328 • » psecu.com THIS CREDIT UNION IS FEDERAIIY INSURED BY THE NATIONAL CREDIT UNION ADMINISTRATION. EQUAL OPPORTUNITY LENDER. MBrTBartk 499 Mitchell Road, Millsboro, DE 19966 Adjustment Services Phone 888-502-4349 F ax (302)934-2955 August 12, 2011 Bangs Law Office 429 South 18"' Street Camp Hill, PA 17011 Re: Estate of Mazgaret B Brown Social Security: Date of Death: February 27, 2011 Dear Sir or Madam: Per your inquiry on August 09, 2011, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 18032877 Ownership (Names of) Margaret B Brown Barbara E Brown (POA) Opening Date 0828/64 Balance on Date of Death $3,948.55 Accrued Interest $ .00 Total ____ .___ $3,948.55 2. Type of Accowit Installment Loan Account Number 12044449601284998 O~tmership (Names ofl Margaret B Brown Opefting Date 02/Z7/07 Balance nn Date of Death $6$268.63**This amount is not to be used for payoff purposes. For a payoff balance, please call 1-800-724-2440 Current Balance $68,597.53 ** This balance is not a payoff balance For aay additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, please call the Higtrland Paris Office at #717-737-3322 We were unable to locate any safe deposit box for the above-mentioned decedent. This letter does not indude aay accounts in which the deceased may bare been fisted as Power of Attorney, (.~stodian of Uniform Transfers, R~resentative Payee, or Trustee under a Written Agreement Sincerely, Tammy Spencer Adjustment Services