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HomeMy WebLinkAbout03-21-12-J 1505610143 REV-1500 Ex(°'-'°' OFFICIAL USE ONLY PA Department of Revenue Pennsylvania County Code Year File Number Bureau of Individual Taxes cePARTMENr of REVENNE PO 60X.280601 INHERITANCE TAX RETURN 21 11 0533 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 183 12 1028 O1 15 2011 10 15 1919 Decedent's Last Name ICKES Suffix Decedent's First Name JTJNE MI W (If Applicable) Enter Surviving Spouse's Information Betow Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW O 1. Original Retum ^ 2. Supplemental Return ~ 3. Remainder Return (date of death prior, to 12-13-82) 4. Limited Estate ^ 4a. Future Interest Compromise ^ 5. Federal Estate Tax Return Required (date of death after 12-12-82) 6 Decedent Died Testate (Attach Copy of Will) ^ ~ Decedent Maintained a Living Trust ~ 8. Total Number of Safe De osit Boxes (Attach Copy of Trust) P ^ 9. Litigation Proceeds Received ~ 1 D. ~nween?~~3i ~Crae dit~datge5~f death ~ 1 t. 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 GEORGE F DOUGLAS III ESQ 717 2 4 9 ~3 3 3 ''~~,~ ,-- -;-~ ^- REGISTER OF ~'~~E OI~L'^Y I c ~ r ..Y~ ~ C First line of address (' can- ~? ~ '^ c_i-~ _- _ 3 5 4 ALEXANDER SPRING ~~, C> RO -. ~? `~ -, , ~ r_ _ r-. - ~-; Second line of address -~=i7 ,,,_, ~ ~ --- '^~~ `"T't r ~- -`t .. ~' G i - ~'~ ~ ' r` ~Ko City or Post Office DATE FILED State 21P Code CARLISLE PA 17015 Correspondent's a-mail address: gdOUglaS@SalZmarlnhugheS.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 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. ADDRESS 14 S. Alydar Blvd.. Dillsbura. PA 17019 ~~ SIGNATURE OF PREPARER OTHER THAN REP ESENTATIVE DATE ~ ~ George F Douglas, III Esq. y~ ~~ ~ ~ ~ AD RESS 354 Alexander Spring Road, Suite 1, Carlisle, PA Side 1 15D5610143 1505610143 J (~~ ~. , _, 1505610243 REV-1500 EX Decedent's Social Security Number DecedenYsName. ICK@S, June W. 183 12 1028 RECAPITULATION 1. Real Estate (Schedule A) ...................................................................................... . 1. 13 0, 0 0 0. 0 0 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. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested........... . 6. 90.59 7. Inter-Vivos Transfers ?£ Miscellaneous N,oq-Probate Property (Schedule G) ^~ Separate Billing Requested........... . 7. 8. Total Gross Assets (total Lines 1-7) ................................................................... .. 8. 13 O , 0 9 0 . 5 9 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 14 , 0 8 9.67 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 7 , 198.47 11. Total Deductions (total Lines 9 & 10) .................................................................. . 11. 21 , 2 8 8.14 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 108 , 802.4$ 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. 108 , 802.45 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15 0.00 (a)(1.2) X .00 . 16. Amount of Line 14 taxable 108 802.45 1s. 4 , 896.11 , at lineal rate X .045 17. Amount of Line 14 taxable 0 0 0 17 0. 0 0 . at sibling rate X .12 . 18. Amount of Line 14 taxable 0 00 18 0 ' 00 • at collateral rate X .15 . 19. Tax Due ................................................................................................................. . 19. 4 , 8 9 6.11 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-11-0533 DECEDENT'S NAME Ickes, June W. STREET ADDRESS 300 West Maple Avenue CITY Shiremanstown STATE ~ ZIP PA ~ 17011 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 4,896.11 2. Credits/Payments A. Prior Payments e. Discount 0.00 Total Credits (A + B) (2) 0.00 3. Interest (3) 0.00 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) 4,,896, Make Check Pa able 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 :.................................. ^ L~ c. retain a reversionary interest; or ............................................................................................................... ^ 0 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? .................................................................................................................. ^ ^x 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-1502 EX~ (77-08) SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Ickes, June W. _ 21-11-0533 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 jointlyowned with right or survivorship must be disclosed on schedule F. (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-7500 Schedule A (Rev. 11-08) Rev-1509 EX+ (g.98) SCHEDULE F COMMONWEALTHOF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Ickes, June W. 21-11-0533 ff an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Kathy C. Hill B. C. 14 South Alydar Blvd. Daughter Dillsburg, PA 17019 JOINTLY OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSE % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1 A 01/23/1991 PSECU, Checking Account No. S 04 176.17 50.000% 88.09 2 A 01/23!1991 PSECU, Regular Share Account No. S 01 5.00 50.000% 2.50 TOTAL (Also enter on Line 6, Recapitulation) I 90.59 (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 F (Rev. 6-98) REV-1151 EX+(10-OB) COMMNHERITANTCE T~ RETURN ANIA RESSIDEEEEEENTTTT DE EOENT SCHEDULE H FUNERAL EXPENSES 8~ ADMINISTRATIVE .COSTS ESTATE OF FILE NUMBER Ickes, June W. 21-11-0533 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT N M R A. FUNERAL EXPENSES: See continuation schedule{s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) 9,406.01 Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Salzmann Hughes, P.C. 4,000.00 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 316.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 367.16 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 14,089.67 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 Ickes, June W. 21-11-0533 ITEM NUMBER DESCRIPTION AMOUNT 1 Funeral ExQenses Kathy C. Hill -reimbursement for 1/2 funeral expense paid to Rolling Green Cemetery 697.50 Company 2 Kathy C. Hill -reimbursement for 112 funeral expense paid to Myers-Harner Funeral Home, 3,576.00 Inc. 3 Kathy C. Hill -reimbursement for funeral flowers 476.99 4 Kathy C. Hill -reimbursement for decedent's funeral clothing 15.40 5 Kathy C. Hill -reimbursement for funeral luncheon 366.62 6 Kenneth B. Ickes -reimbursement for 112 funeral expense paid to Rolling Green Cemetery 697.50 Company 7 Kenneth B. Ickes -reimbursement for 1/2 funeral expense paid to Myers-Harner Funeral 3,576.00 Home, Inc. H-A 9.406.01 Other Administrative Costs 8 Register of Wills -filing fees 9 Register of Wills -fees to record deed 10 Salzmann Hughes, P.C. -reimbursement for payment to Cumberland Law Journal for legal advertising 11 Salzmann Hughes, P.C. -reimbursement for payment to The Sentinel for legal advertising H-B7 30.00 62.00 75.00 200.16 367.16 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, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Ickes, June W. 21-11-0533 Report debts incurted by the decedent prior to death that remained unpaid at the date of death, including unreimbuned medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Kathy C. Hill -reimbursement for rent due to Loyalton of Creekview from October 2010 to 4,352.98 January 2011 2 Kathy C. Hill -reimbursement for ambulance, wheelchair and bed due to Loyalton of 1,079.94 Creekview 3 Kathy C. Hill -reimbursement for bedding, towels, undergarments and miscellaneous paid 1,166.33 for on behalf of the decedent before death 4 Kathy C. Hill -reimbursement for Pharmacy and nutritional items paid on behalf of the 254.22 decedent before death 5 Kathy C. Hill -reimbursement for payment to Erie Insurance Group for homeowners 345.00 insurance paid for on behalf of the decedent before death TOTAL (Also enter on Line 10, Recapitulation) I 7,198.47 (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+111-08) SCHEDULE J COM INO ~W,EDENTEDECEDEN~RNANIA BENEFICIARIES ESTATE OF I FILE NUMBER Ickes. June W. 21-11-0533 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 1 Kathy C. Hill Daughter Schedule F Items 54,401.23 14 S. Alydar Blvd. 1/2 Residue Dillsburg, PA 17019 2 Kenneth B. Ickes Son 1/2 Residue 54,401.22 768 Clouser Hollow Road New Bloomfield, PA 17068 Total 108,802.45 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-OS) C7 _ O w ~.' LAST WILL AND TESTAMENT =~~~ -: r- rn i ~:r OF `'' ~ rv 7 C7~n ~_ JUNE W. ICRES ;~~ D --r ., I, JUNE W. ICKES, of Shiremanstown, Cumberland County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon, in equal shares, to my children, KENNETH B. ICKES and KATHY C. DALEY, provided that should either of my children predecease me, I give and bequeath such child's share unto his or her issue per stirpes by representation, and if~there be a failure of same, then I give and bequeath such deceased child's share to my surviving children as provided herein. SECOND: In addition to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all proper- ty, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public cr privets sale, or to lease, for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms (including credit, with or without security) or conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and. to receive the proceeds of any disposition of it. (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivi- sion, improvement, zoning or management of real estate and to :~~ ~~ ~ 7 -; ur': - =-, ;,,-~, _ _ -~ , -=~ ~_ :-n c~ p T7 able, shall not be subject to attachment, execution or sequestra- tion for any debt, contract, obligation or liability of any beneficiary, and furthermore, shall not be subject to pledge, assignment, conveyance or anticipation. FIFTH: I nominate and appoint KENNETH B. ICKES and KATHY C. DALEY, Co-Executors of this, my Last Will and Testament. I direct that my Executor or Executrix, as the case may be, and their successors, shall not be required to post security or a bond for the performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this .:~~`r~tk day of ~t~.k~q , 2 0 0 0 . ~~ ~ ~ ~y E-E-- SEAL /]JUNE W. ICKES Signed, sealed, published and declared by the above- named Testatrix as and for her Last Will and Testament in our presence, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. Address Address ~ ~, J ; ~ ~ r~ ^ '~ ~ f ._ _ 3 _.~. i F:1~~lILY' S)h;"1'"t'Lf~:i\II?N7' ~1Cltlh:~lt~;~'(' 3 i1,~1~AU[~; as oCthe ~~ay of~, 201 f, by anti unu~ng K~V"l~f IY' C. I ll[_1" <uul K[;NNh:"('Il B. ICKI:S (the "BcncYiciarics"), anti Kt1"1~1IY" C'. f IIL[., l:xccutrix ol~thc [?state ot'Junc 1V. Icl<cs (the "Ucccdcnl"). W[I[~:Rl~"nS, the [)eccdent dial testate January I>, 201 1. e domiciliary ol'Shircmanstown Borough, Cumberland County, ['cnnsylvania. 'fhc I)ccaicnt's Last ~~'4'ifl and "I'cstamcnt dated .Idly 27, 2000 (the "W`ill"), ryas duly probated by the ltc~.;istcr of Wills for Cumberland County, f'cnnsylvania. and is docketed to lnstr~m~ciit No. 21-I I-033. hi ltcm F[[~"I'[I oCthc Will, the Decedent nppuintrd tlic 1<F:N~i[?"ITI 13. ICKf?S and KfV'i'111' C. D~~L1~:1', now known as I<~~"I'lil' C. [ I[LL, as Co-I;xccutors oi~thc !;state ol~tlic Dcccdcni. KE:i~NI:'I~[ I B. ICKI~:S havin~~ renounced his ri~~ht to scrG~c as (.'o-l~.xccutor. On May ;. ?U I I . Lcltc~:~; ~i'cstamciltarv ~~~crc duly issued to K;1~i~f I1' C. 111LL by the Register of Wills of'Cuu~bcrland County. Pennsylvania: and WI [L:R[~;AS. by Item I' lRS"h of the Will. tl~c Dccccicnt devised and bc~iueathcc( her entire estate, both real and personal to K[:NNI~;~I'I l B. ICI<[~.S and K:1'I'l[Y ('. [)iyL~~:Y, now knutivn as K~1'['f IY C'. l [l[_f.; and ~1~'[f1:121~:~~5, ht-:NNt:1'tl B. IC'K(~.S and 1<t~'f1iti' ('. U:~Lf~.Y, now kno~~~n as KA"fl[1' C. 1[[LL, have agreed to sell the real estate, situate at 300 ~V. Maple ~wenuc. Shircmanstuwn. Pennsylvania. to K~1~[~1 [Y C'. tllLi. -i>r the sum o1~Onc l lundred ~l~hirtv'[~housand and UO%11)0 Dollars ($130,000.00). \~O1~'~~' "1'1 II:RLhORf:, ~1/I~hN[:SSf~.~l~l I, in considcratiun ol~thc lorc~~oin~~ and intcndin~~ to he legally bound hc;rchy, the parties hereto agree as lollows: I - "fhc [3cncliciarics hereby authorirc and direct the E~ccuh-ix to sell the property situate at QUO LV. Maple ~\vcnuc. Shircnlansto~~~~ll. I'cnnsyl~~ania, to Kathy ('. Elill Ior the sum ol~ One f lundred 'I-hirty "l~huusand anti 0O~ (00 Dollars (S 13O,000.UO). ?. -I he E3cneticiaries do hereby remise, release. quitclaim ant( lorcvcr dischar~~e the (~:~ccutriY alld the attorney for the estate. Salimann 1lu~hes, [ .C'., ot~and from all liabilities. suits, action, claims and demands f-or or by reason of the fore~oin~ (hstl-IbUllOl7 all(1 assl`~nll]ellt. IN \VffNI:SS \~'1IL:REOf~, the parties hereto have hcrcunto set their hands and seals as ot~thc day an(I vcar first above written. \Vihlcss: __ _ __ [3F~:\ (:I~ ICIARI I~:S k:~'l'IIY (~ 1111.1, ,~~ - ICF,Nitil?'I'11 13. ICKES J kA"[Il' C. TILL PSEC~k July 27, 2011 Account # 0183XXXXXX SALZMANN HUGHES PC 354 ALEXANDER SPRING RD SUITE 1 CARLISLE, PA 17015 Dear MR DOUGLAS: The following is the status of JUNE W ICKES's account with PSECU as of the date of death. Joint Owner's Name KATHY C HILL ADDED 01.23.1991, JOINT TENANT W/ROS Date of Death 01.15.201 1 Date of Birth 10.15.1919 Share Description Open date Balance Accrued Dividend S O1 Regular Shares 01.23.1991 $ 5.00 $ 0.00 S 04 Checking 01.23.1991 176.17 0.06 The dividend earned fi~om January 1, 2011 through the date of death was $ 0.06. The decedent had no loans with us. We do not have safe deposit boxes for our members. If you have any questions, please call 234-8484 in Harrisburg or our toll-free number, (800) 237-7328. At the menu prompt, enter 6 and then extension 2227. Sincerely, ~f F` J ' ? '~ Jo I~ lbin M ber Service Representative Finance Support Unit Pennsylvania State Employees Credit Union P.O. Box 67013, Harrisburg, PA 1 71 06-701 3 • 717.234.8484 • 800.237.7328 • » psecu.com THIS CREDIT UNION IS FEDERALLY INSURED BY THE NATIONAL CREDIT UNION ADMINISTRATION. EQUAL OPPORTUNITY LENDER.