HomeMy WebLinkAbout02-27-12 1505610105
EX (o2-ii) (FI) MM1
REV-1500 ~++
PA Department of Revenue OFFICIAL USE ONLY
pennsylvania
°`~~"H..E„.~"E4PL County Code Year File Number
Bureau of Individual Taxes
PO BOX z8o6oi INHERITANCE TAX RETURN ~ ~ n ~ , !~ ~ (f
Harrisburg, PA i~>28-o60i RESIDENT DECEDENT V I
ENTER DEGEDEN7 INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
361-03-8214 12/ 19/2009 12/19/1910
Decedent's Last Name Suffix Decedent's First Name MI
NEER FRANCIS O
(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 8E 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)
O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes
jAttach Copy of Wiif) (Attach Copy of Trust.)
p 9. Litigation Proceeds Received O 1 d. 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
Joseph D. Buckley, Esq. (717) 249-2448
First Line of Address
Buckley Law Offices
Second Line of Address
1237 Holly Pike
City or Post Office
Carlisle
Correspondent's a-mail address:
State ZIP Code
PA 17013
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 PERSON RESPONSIBLE FOR FILING RETURN DATE
ADDRESS
22340~racketts Road, Shgil°ewood, MN 55331
51
12~ (Holly Pike, Carlisle, PA 17013-4~5
LI
15056],0105
DATE
Side 1
ONLY
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1505610205
REV-1500 EX (FI) Decedent's Social Security Number
' 361-03-8214
Decedent
s Name:
RECAPITULATION
1. Real Estate (Schedule A) .................................... . ...... .. 1.
2. Stocks and Bonds (Schedule B) .......... . .......................... .. 2. 1,417,669.19
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. 65,958.69
6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Properly
(Schedule G) O Separate Billing Requested...... .. 7.
8.
( 9 ) ...........................
Totat Gross Assets total tines 1 throw h 7 8.
.. 1,483,627.88
9. Funeral Expenses and Administrative Costs (Schedule H) ................. .. 9. 51,749.40
10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule {) ............. .. 10.
11. Total Deductions (total Lines 9 and 10) ............................... .. 11. 51,749.40
12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 1,431,878.48
13. Charitable and Governmental BequestslSec 9113 Trusts for which
an election to tax has not been made (Schedule J) ...................... .. 13.
14.
J ( ) ....................
Net Value Sub'ect to Tax Line 12 minus Line 13 .. .. 14. 1,431,878.48
TAX CALCULATION - 5EE 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 45 1,431,878.48
16.
64,434.53
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
1505610205
1505610205
REV-1500 EX (FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
Francis O. Neer
STREETADDRESS
5225 Wilson Lane
CITY STATE ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. CreditslPayments
A. Prior Payments _ _ _ __ _ __ 64,000.00
B. Discount 3,200.00
3. Interest
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, L'lne 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) 64,434.53
Total Credits (A + B) (2) 67,200.00
(3)
(4) 2,765.47
(5)
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 fife 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" orpayable-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)(1.2)].
• 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)]. A sibiing is defined,
under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REVago3 EX< (y-u)
j ~ pennsytvania
DEPARTMENT OF REVEN UE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF FILE NUMBER
FRANCIS O. NEER 21-09-1214
All property jointly owned with right of survivorship must be disclosed on Schedule F.
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REV-i5o8 EX+ (u-io)
~~i Pennsylvania SCHEDULE E
DEPARTMENT pE REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
FRANCIS O. NEER 21-09-1214
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. Orrstown Bank Checking account 57,281.24
2, Orrstown Bank Savings account 581.87
3. PNC Bank checking account 3,234.88
4. Refund PA Dept. of Revenue 452.92
5. Refund Bethany Village 1,661.21
6. Refund Comcast 22.44
7. Refund USAA Insurance 1,694.65
g. Refund CostCare RX 206.82
g, Refund AARP 46.60
10. Refunds Newspaper 76.06
11. Television 42 inch 350.00
12. Bedroom set 200.00
13. Desk and chair 50.00
14. Numerous filing cabinets (personal papers) 100.00
TOTAL (Also enter on Line 5, Recapitulation) $
If more space is needed, use additional sheets of paper of the same size.
65,958.69
fi`''r Pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
FRANCIS O. NEER 21-09-1214
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A, FUNERALEXPENSE5:
I.
B.
1
z.
3.
ADMINISTRATIVE COSTS:
Personal Representative Commissions:
Name(s) of Personal Representative(s)
Street Address
City -_ .__-_-___ __ State __
Year(s) Commission Paid:
Attorney Fees:
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.}
Claimant
Street Address ______ __ ___
City _ __- - _- -- -,--~- State ___-- Z[P -
Relationship of Claimant to Decedent __
4. Probate Fees:
5. Accountant Fees:
5, Tax Return Preparer Fees:
~ Legal Advertising of Letters
s. Shipping personal effects and papers to Executor
TOTAL (Also enter on Line 9, Recapitulation) ~ $
If more space is needed, use additional sheets of paper of the same size.
ZIP
46,500.00
1,200.00
294.40
3,755.00
51,749.40
REV-1513 EX+ (01-10~
pennsylvania SCHEDULE ~
DEPARTMENT pF REVENUE
!.~
BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
FRANCIS O. NEER 21-09-1214
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• Sue Ann Moore 22340 Bracketts Road, Shorewood, MN 55331 Daughter 116th
2. Tracey MacAllister 7615 Bittersweet Drive, Eden Prairie, MN 55344 Granddaughter 1 /6th
3. Christine Foster 7545 Hunting Lake Drive, Concord, OH 44077 Granddaughter 1 /6th
4. Allison Moore, P.O. Box 190523, Achorage, AK 99519 Granddaughter 1 /6th
5. John W. Moore 16705 30th Ave, North, Plymouth, MN 55447 Grandson 1 /6th
6. Katherine F. Hoffmeyer 3917 Fledgling Dr., North Las Vegas, NV 89084 Granddaughter 1 /6th
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 7AX IS NOT TAKEN:
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1
TOTAL OP PART TI -ENTER TOTAL NON-TAXABLE DTSTR18UTi0N5 ON LINE 13 OF REV-1500 COVER SHFET. I S 100%
If more space is needed, use additional sheets of paper of the same size.
LAST WILL AND TESTAMENT
OF
FRANCIS O. NEER
I, FRANCIS O. NEER, domiciled and resident at Bethany Village West; Assisted Living
Apartment No. 211, 5225 Wilson Lane, Mechanicsburg, PA 17055, Cumberland County,
Commonwealth of Pennsylvania, declare that this document is my Will and revoke all my
previous Wills and Codicils.
I.
IDENTIFICATIONS AND DEFINITIONS
I am a widower. I have one child, SUE ANN MOORS.
II.
PAYMENT OF EXPENSES, DEBTS, AND TAXES
~\.
~~
.;~
I direct my Executor to pay medical, funeral, and administrative expenses and all taxes
payable by reason of my death, before any division of my estate. My Executor sha!1 not attempt
to have any part of such taxes apportioned among the recipients of property includible in
determining the amount of such taxes. Proceeds on insurance on my life up to the maximum
allowable as an exemption from Pennsylvania Inheritance Tax and distributions from pension
and profit sharing plans exempt from federal estate tax, all of which are payable to my Trustee or
any beneficiary (other than my estate), shall not be used to pay debts, taxes, expenses of
administration or other charges against my estates.
It is my further direction that no services be held on my behalf; and that my remains be
finally inurned at Arlington National Cemetery, Columbarium; niche 3 of stack 23, in Sec II,
through the services of Ewing Brothers Funeral Home.
III.
DISTRIBUTABLE ASSETS
My entire estate assets, except as set forth in Paragraph IV below relating to Designated
and Tangible Personal Property, which I call my distributable assets, shall be equally distributed
to the following persons, share and share alike:
My daughter SUE A. MOORS, my granddaughter, CHRISTINE E. FOSTER, my
granddaughter, TRACEY MCALLISTER, my granddaughter, ALLISON J. MOORS,
my grandson, JOHN WESSELLS MOORS, and my granddaughter, KATHERYN F.
HOFFMEYER.
IV.
DESIGNATED AND TANGIBLE PERSONAL PROPERTY
I recommend, but do not require, that all such items of tangible personal property (called
designated property) be offered to the six family members named above in Paragraph III and that
my daughter and grandchildren select in rotation items they so desire, the order to be determined
by lot.
If my family members do not desire any item, including any motor vehicle or electric
scooter I may own, such item may either be sold or given to a local charity by the Executrix at
her option, or the items shall be auctioned or sold, and thus become distributable assets and shall
be distributed in accordance with Paragraph III above.
V.
FIDUCIARIES
Executrix: I nominate and appoint my daughter, SUE ANN MOORS, to serve as sole
F,xecutrix to serve without bond. If she fails to survive me. declines to act or is removed or
disqualified in nominate and appoint my granddaughter, Christine E. Foster, to serve as
Executrix without bond.
Powers: I give my fiduciaries, including successor fiduciaries, all the powers contained
in Chapter 71 of the Pennsylvania Probate, Estates and Fiduciaries Code at the time of the
execution of this Will, and those powers are incorporated by reference.
VI.
MISCELLANEOUS
Survival Defined: No person shall be deemed to have survived me or to be living at my
death if he/she shall die within one (1) day after my death.
Personal Information: I hereby attach an addendum to this Last Will and Testament to
provide information and guidance to my Executrix so that they may adequately and fully contact
the appropriate parties, banks and institutions which may hold my assets or other important
information which may assist my Executrix in the administration of my estate. This information
may be updated from time to time, but will have no effect on the bequests and directions set forth
in the main portion of my Last Will and Testament.
In testimony of which I now sign this Will, in the presence of witnesses whose names
will appear below, and request that they witness my signature and attest to the execution of this
Will, this 21St day of November, 2008 at Apartment 211, 5225 Wilson Lane, Mechanicsburg, PA
17055, Cumberland County, Pennsylvania.
~ FRANCIS O. I~EER~
REV-1313 EX (a-1.0)
pennsylvania
pEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO HOX 280601
HARRISBURG, PA 17128-0601
APPLICATION FOR
REFUND OF
PENNSYLVANIA
INHERITANCE/ESTATE
TAX
See Instructions on Reverse
TO: PA Department of Revenue
Bureau of Individual Taxes
PO BOX 280601
Harrisburg, PA 17128-0601
Official Use Only
FROM: Official Representative Decedent Information
Name Sue Ann Moore Name of Decedent Francis O. Neer
Address 22340 Bracketts Road File Number 21-09-1214
T Date of Death 12!18/2009
Shorewood, MN 55331 Social Security Number 361-03-8214
Phone Number (717) 249-2448
E-mail Address
The undersigned requests a refund in the amount of $ for the above-referenced
decedent's estate.
REFUND REQUESTED ON:
Original or Supplements{ ^ Joint/Trust Assets ~ Remainder Return ~ Estate Tax
Probate Return
EXPLANATION OF OVERPAYMENT
Calculated on $1,500,000 forgot about discount.
z - z7- ~ ~
Date
Please a'fl~iv six to eight weeks for the processing of your rend request.