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Home My WebLink About02-28-12-"~ REV-1500 EX (02-11) (FI) PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 1505611185 INHERITANCE TAX RETURN RESIDENT DECEDENT MMDDYYYY Date of Birth 204-26-8237 06282011 Decedent's Last Name Suffix STEWART (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix STEWART OFFICIAL USE ONLY County Code Year File Number 21 11 0861 M M DDYYYY 08311933 Decedent's First Name M I SARA A Spouse's First Name M I GLENN R Spouse's Social Secunty Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 204-26-7934 REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW ® 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 ^ 5. Federal Estate Tax Return Required death after 12-12-82) 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.) 9113(A) Tax under Sec t ^ 11 ti El ^ 9. Litigation Proceeds Received 10. Spousal Poverty Credit (Date of Death Between 12-31-91 and 1-1-95) . o . ec on (Attach Schedule O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JARED S. CHILDERS 717-762-1032 First Line of Address 14 N. MAIN STREET Second Line of Address SUITE 306 City or Post Office CHAMBERSBURG State ZIP Code PA 17201 REGISTER OF WILLS USE ONLY ..._~ -,=o h== _,_ _, ,~ ~ ' ~ ;~Sn ~ , ~~m rv ~:_ ~7 CFD ~- _.~ ;~ r _: =. ~~'> n ~; ~~~ Correspondents e-mail address: JAREDC@RTHOMASMURPHY.COM 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 belier, 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. HUUKtJJ 928 BALTIMORE ROAD SHIPPENSBURG, PA 17257 SIGNATUR ER O THAN REPRESENTATIVE DATE HUVKCJJ AIN STREET, SUITE 306 CHAMBERSBURG, PA 17201 PLEASE USE ORIGINAL FORM ONLY Side 1 1505611185 .1505611185 ~ ~ OM4647 3.000 REV-1500 EX (FI) Decedent's Social Security Number 204-26-8237 Decedents Name: STEWART SARA A RECAPITULATION 1. Real Estate (Schedule A) . 2. Stocks and Bonds (Schedule B) . 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) 4. Mortgages and Notes Receivable (Schedule D) 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property ~jQQS> (Schedule G) ~ Separate Billing Requested ~_~__(!,/ 0.00 9,800.00 0.00 0.00 339.00 0.00 0.00 8, Total Gross Assets (total Lines 1 through 7) 10,139.00 9. Funeral Expenses and Administrative Costs (Schedule H) 12,989.00 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) O.OO 11. Total Deductions (total Lines 9 and 10) 12,989.00 12. Net Value of Estate (Line 8 minus Line 11) (2,850.00) 13. Charitable and Governmental Bequests/Sec 9113 .e an election to tax has not been made (Schedule J) O, OO 14. Net Value Subject to Tax (Line 12 minus Line 13) Insolvent TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers unlier Sec. 9116 (a>(1.2> x .o - 0, 00 15. 0.00 16. Amount of Line 14 ~xable 00 0 at lineal rate X .0 - 0.00 16. . 17. Amount of Line 14 taxable at sibling rate X .12 O.OO 17. O.OO 18. Amount of Line 14 taxable at collateral rate X .15 O,OO 1 g, O.OO O.OO 19. TAX DUE 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505611285 1505611285 1505611285 OM4648 3.000 REV-1500 EX (FI) Page 3 Decedent's Complete Address: File Number 21 11 0861 DECEDENTS NAME STEWART SARA A STREET ADDRESS 2 BALTIM R AD CUMBERLAND CITY STATE ZIP SHIPPENSBURG PA 17257- Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 0.00 B. Discount 0.00 3. Interest (1) 0.00 Total Credits (A + B) (2) 4. If line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in 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. 0.00 (3) 0.00 (4) 0.00 (5> 0.00 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FC)LLOWING Ql7ESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: No L ^a a. retain the use or income of the property transferred ~ [[ ~y ]] b. retain the right to designate w c. retain a reversionary interest r~ Ldl d. receive the promise for life of either payments, benefits or care? 2. If death occurred after Dec, 12, 1982, did L! ~ i without receiving adequate consideration? " " ~ ~ t ar payable-upon-death bank account or security at his or her death? in trust for 3. Did decedent own an U 4. Did decedent own an individual retir contains a beneficiary designation? lF TFtE ANStNER TO ANY OF THE ABCIVE t2UESTlONS IS YES, YdU MUST COMPLETE SCHEDULE G t1ND 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. Fates of death on or after July 1, 2000: e 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)]. e 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)]. e 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)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. OM4671 2.000 REV-1503 EX+ (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER Sara A Stewart 21 11 0861 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH Wealth Management Account #303-63922 TOTAL (Also enter on line 2, Recapitulation) ~ $ 9,800 9,800 3wasss 1.000 (If more space is needed, insert additional sheets of the same size) REV-1508 EX+ (11-10) pennsylvania SCHEDULE E DEPAITTIv1ENi0F REVENUE CASH, BANK DEPOSITS, $c MISC. IM-IERITANCE TAX RETURN PERSONAL PROPERTY RESIDEM DECEDENT ESTATE OF: FILE NUMBER: Sara A. Stewart 21 11 0861 Include the proceeds of litigation and the date the proceeds were received by the estate. All ro ert 'ointl owned with ri ht of survivorshi must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Twin Rivers Federal Credit Union, Member #15120-006, Share Account, checking account opened in Estate of Archie Burgoyne, for benefit of Sara A. Stewart 6 2 M&T Bank Checking Account #9838966464 333 TOTAL (Also enter on line 5 Recapitulation) $ ~ 339 oW46AD 2.000 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+(10-09) SCHEDULE H pennsylvania DEPARn~NiOF REVENUE FUNERAL EXPENSES AND INF~RITANCETAXRETURN ADMINISTRATIVE COSTS RESOENroECEDENr ESTATE OF FILE NUMBER Sara A. Stewart 21110861 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION A. FUNERAL EXPENSES: ~ Fogelsanger-Bricker Funeral Home B. 1 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City Year(s) Commission Paid: 2. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Rlaimant C4raaf Arirlracc AMOUNT 11,126 1,500 City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. 1 Cumberland County Legal Journal advertise legal notice 75 2 Public Opinion advertise legal notice 273 Total from continuation schedules 15 TOTAL (Also enter on Line 9, Recapitulation) $ 12 989 State _ ZIP swasn~ 2.00o If more space is needed, use additional sheets of paper of the same size Estate of: Sara A. Stewart Schedule H Part 7 (Page 2) 21 11 0861 3 Cumberland County Register of Wills filing fee for PA Inheritance Tax Return 15 15 Total (Carry forward to main schedule) REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA CERTIFICATE OF GRANT OF LETTERS No. 2011- 00861 PA No. 21- 11- 0861 Estate Of : SARA A STEWART (First, Middle, Lastl a/k/a : SARA ADELINE STEWART Late Of : SOUTHAMPTON TOWNSHIP CUMBERLAND COUNTY Deceased Social Security No : 204-26-8257- WHEREAS, on the 10th day of August 2011 an instrument dated June 9th 2010 was admitted to probate as the last will of SARA A STEWART (First, Middle, LasU a/k/a SARA ADELINE STEWART late of SOUTHAMPTON TOWNSH/P, CUMBERLAND County, who died on the 28th day of June 2011 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA FARIVER STRASBAUGH Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: GLENN R STEWART who has duly qualified as EXECUTOR(R/X) and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 10th day of August 2011. .~,Q.n egiste of Wills eputy **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) W:\Wilis RTNI\Stewart, `3?~a A. ~; iil.docx LAST WILL AND TESTAMENT I, Sara A. Stewart, of 928 Baltimore Road, Shippensburg, Cumberland County, Pennsylvania, declare this to be my Last Will and revoke any Will previously made by me. I. I direct that my enforceable debts and the expenses of my last illness, funeral and burial shall_be paid from my estate as soon as practicable after my death. II. I specifically devise the following: A. If I still own my residence located at 6 River Street, Massena, St. Lawrence County, New York 13662, I direct that it be distributed equally among my four children: Timothy J. Burgoyne, Judy A. George, Diana M. Gabri and Michele A. Bronchetti, or to their issue per stirpes. In the event that any of the above-named beneficiaries fails to survive me without issue then surviving, I direct that his or her share be given to my surviving beneficiary. If I no longer own this residence, then this devise shall lapse. B. If I still own the property located 928 Baltimore Road, Shippensburg, Cumberland County, Pennsy lvania, then I direct that it be distributeu to ~iiy' , step-children, William A. Stewart and Glenda L. Stewart, or to their issue ,r o ~~_ `~' = `~ ~ - per stirpes. _ u" _ ~ , _ "~"- ~ c7 t: ~~: ~ `: ~, ~ ~ ~ In the event that any of the above-named beneficiaries fails to survive me Lam.'.: _ ~ = r - } ~ ~ ~`- - • ~_ `~r~ c.:7 ~j~ w ~# ~ ~~ I direct that his or her share be given to my without issue then surviving - - , c r_ ~ c~ r -. surviving beneficiary named in section N. B. If I no longer own this property, then this devise shall lapse. III. I give all the rest, residue and remainder of my estate of every nature and wherever situate to my spouse, Glenn R. Stewart. IV. In the event my spouse shall predecease me, I direct that the residue of my estate be divided into one hundred (100) shares and I give to each of the following who survives me the number of shares set forth below: A. Fifty (50) shares is to be divided equally between the following: a. To William A. Stewart, my step-son, twenty-five (25) shares. b. To Glenda L. Stewart, my step-daughter, twenty-five (25) shares. If either of the above-named beneficiaries fails to survive me, I direct that that beneficiary's share shall descend to that beneficiary's surviving issue, per stirpes. In the event that either of the above-named beneficiaries fails to survive me without issue then surviving, I direct that his or her share be given to my surviving beneficiary within Section IV. A. B. Fifty (50) shares to be divided equally among the following: a. To Timothy J. Burgoyne, my son, twelve and one-half (12.5) shares. b. To Judy A. George, my daughter, twelve and one-half (12.5) shares. c. To Diana M. Gabri, my daughter, twelve and one-half (12.5) shares. d. To Michele A. Bronchetti, my daughter, twelve and one-half (12.5) shares. If any of the above-named beneficiaries fails to survive me, I direct that that beneficiary's share shall descend to that beneficiary's surviving issue, per stirpes. In the event that either of the above-named beneficiaries fails to survive me without issue then surviving, I direct that his or her share be given to my surviving beneficiary within Section IV. B. V. All administrative costs, including inheritance taxes, estate taxes and transfer taxes imposed upon my estate passing under my Will or otherwise shall be paid out of the principal of my residuary estate. I further authorize my Executor, in my Executor's sole discretion, to use administrative expenses as deductions in calculating estate tax or income tax payable by my estate and my Executor- shall have the right to exercise any options. and elections under the tax laws applicable to my estate as my Executor determines should be made, regardless of the effect thereof on any of the interest of beneficiaries under this Will. No compensating adjustments between income and principal, nor with respect to any bequest or devise, shall be made even though the options and elections may affect the interests of the beneficiaries. The action of my Executor with respect to options and elections shall be conclusive and binding upon all beneficiaries. VI. I appoint as Executor of this, my Last Will, Glenn R. Stewart. In the event an alternate or successor co-Executors be required, I appoint as such Timothy J. Burgoyne and Michele A. Bronchetti, or the survivor of them. I direct that no trustee, executor, guardian or other fiduciary named, nominated, or appointed in this Will shall be required to post any bond or give any security of any type for any purposes whatever. My personal representative(s) are hereby empowered to sell my real estate and personal property at public or private sale at such time and W:\Wills RTM\Stewari, ".;raA. ~~i!l.docx in such manner as my personal representative(s) may deem wise, and to make, execute, acknowledge and deliver good and sufficient deed or deeds therefor to the purchaser or purchasers thereof. IN WITNESS WHEREOF, I, Sara A. Stewart, the above-named Testatrix, have to this, my Last Will and Testament, set my hand and seal this 9~' day of June, 2010. Sara A. Stewart SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and for her will, in the presence of us, who at her request, in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses in attestation thereof. ~2~~'r~Address: 2005 East Main Street, Waynesboro, PA 17268 ~%lf_.i' Address: 2005 East Main Street, Waynesboro, PA 17268