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HomeMy WebLinkAbout03-23-12COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE REV-1162 EX111-96) BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 015744 NAPOLITAN SHARON S 108 KELSO RD SHIPPENSBURG, PA 17257 ACN ASSESSMENT" AMOUNT CONTROL NUMBER fold ESTATE INFORMATION: SSN: 172-24-s482 FILE NUMBER: 2112-0017 DECEDENT NAME: LOGAN JOAN L DATE OF PAYMENT: 03/23/2012 POSTMARK DATE: 03/23/2012 couNTY: CUMBERLAND DATE OF DEATH: 1 2/ 10/201 1 REMARKS: RECEIPT TO ATTY CHECK#1544 SEAL 101 ~ $920.40 TOTAL AMOUNT PAID: INITIALS: HEA RECEIVED BY: REGISTER OF WILLS 5920.40 GLENDA EARNER STRASBAUGH REGISTER OF WILLS J 1505610105 REV-1500 EX (02- ii)(FI) f.,, PA Department of Revenue Pennsylvania OF=FICIAL USE ONLY Bureau of Individual Taxes PO BOX 2806oi °"""~"`""'""`""` County Code Year File Number INHERITANCE TAX RETURN Harrisburg, PA 1'7128-D6oi RESIDENT DECEDENT ,Z l ~ L G p / ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDWYY 172-24-8482 10/10/2011 ~ 10/02/1930 __ Decedent's Last Name _ _ _ _ __ Suffix Decedent's First Name MI Logan Joan _ _ . L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name __ Spouse's Social Security Number ............ - - THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF VIIILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Date of Death O 4. Limited Estate O Prior to 12-13-82) 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) ~ 6. Decedent Died Testate O (Attach Copy of Will) 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Trust.) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 'I t. 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 __ Ronald E. Johnson, Esq ' (7 17) 243-0123 .First Line of Address 78 West Pomfret Street Second Line of Address City or Post Office State ZIP Code Carlisle PA 17013 ................. __ __ __ __ _ _ r.,, _. REGISS US~JJLY . CCCCCC ~JJJJJ ~ .....~ ~3 _i~. f . . ~ ~ ~ c' ,. r.: ry ,~. ~~ w70~ «~ r _1 -, --i ~TE FILED .. r ~ ~- w Correspondent's a-mail address: rejOhnSOn@pa.net 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. SIGN^ATURE.OF PERSON RESPONSIBLE FOR FILING RETURN tl / I N/ _ A , _ , Ait ~./f i 1 - e / r- ,. ~, A DATE ADDRESS c/o 78 V](~st Pomfret Street. Call~,sle, PA 17013 DATE c/~i 78 West Pomfret~freet, Carlisle PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610105 1.5056101D5 J t-"~*'1 ~~ O _~ 1505610205 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name: Joan L. Logan 172-24-8482 RECAPITULATION 1. Real Estate (Schedule A) ......................................... ..... .... 1. ...................... . .. 0.00 2. Stocks and Bonds (Schedule B) .................................... ... 2. 1,584.32 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. ... 3. 0.00 4. Mortgages and Notes Receivable (Schedule D) ............ ............ ... 4. 0.00 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E).... ... 5. 14,700.63 6. 7. Jointly Owned Property (Schedule F) O Separate Billing Requested .... Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested..... ... 6. I ... 7. 10,936.65 0.00 8. Total Gross Assets (total Lines 1 through 7) .......................... ... 8. 27,221.60 9. Funeral Expenses and Administrative Costs (Schedule H) ................ ... 9. 6,768.18 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ............. .. 10. 0.00- 11. Total Deductions (total Lines 9 and 10) .......... . .................... .. 11. 6,768.18 12. 13. Net Value of Estate (Line 8 minus Line 11) ............................ Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 12. .. 13. 20,453.42 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14.: 20,453.42 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_ 0.00 _. 16. Amount of Line 14 taxable 15. 0.00 at lineal rate X .0 45 20,453.42. 16 17. Amount of Line 14 taxable - - . - 920.40 at sibling rate X .12 0.00 17. 0 00 18. Amount of Line 14 taxable - - . at collateral rate X .15 0 00 , 18 0.00 19. TAX DUE .. .......................... ........................... ..19. 920.40 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L, 1505610205 1505610205 O REV-1500 EX (FI) Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME _ Joan L. Logan STREET ADDRESS 1 West Penn Street Apt. 108 ciTY Carlisle STATE ZIP PA 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 2. Credits/Payments 920.40 A. Prior Payments 0.00 B. Discount 0.00 3. Interest Total Credits (A + 13) (2) 0.00 (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT 0.00 . Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 9 20.40 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPRO P RIA TE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred ............................... Yes No 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 life 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? ............................................_._ n IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G ,4ND 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)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by k~lood or adoption. WILL OF JOAN L. LOGAN I, Joan L. Logan of Cumberland County, Carlisle, Pennsylvania, declare this to be my last Will and hereby revoke all prior Wills and Codicils. 1. I direct that all my just debts, funeral expenses, gravemarker and administrative expenses shall be paid from my residuary estate as soon as practicable after my death. 2. I direct that all inheritance, estate, transfer, succession and death taxes of any kind whatsoever which may be payable by reason of my death shall be paid out of my residuary estate. 3. I direct that my entire estate go to my husband, Paul M. Logan. Should my husband predecE~ase me, then I direct that my entire estate be distributed as follows: A. I direct that my entire estate be divided into equal shares between my children, Sharon S. Napolitan, Debra A. White and Brenda K. Wieland. B. Should any of my children predecease me, then their share shall lapse and be divided into equal shares- between the surviving children. 4. I appoint Sharon S. Napolitan, Debra A. White and Brenda K. Wieland, jointly, as Executrix of this my last Will. 5. The Executrix of this Will shall have the power to distribute rl~y estate in kil rd or in cash, or pai ly lill eiti lcr. 6. I direct that no Executrix acting under this Will shall be required to enter bond in any jurisdiction. LAW OFFICES OF s~~~x~N J. ~®+G~ 19 S. HANOVER STREET SUITE 101 CARLISLE, PA 17013 IN WITNESS WHERE I have reunto sE:t my hand this ____~ day of , 2007. ~~ , n L. Logan ~~G ~CG~ The preceding instrument consisting of this and one other page was on the day and date hereof signed, published and declared by Joan L. Logan as and for her last Will in the presence of us, who at her request, in her presence and in the presence of Each other have subscribed our names as witnesses hereto. ~~ ITNES ITN SS LAW OFFICES OF ST~P~I~1V J. I~®GG 19 S. HANOVER STREET SUITE 101 CARLISLE, PA 17013 ACKNOWLEDGMENT State of Pennsylvania ss County of Cumberland I, Joan L. Logan, the 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 as my free and voluntary act for the purposes therein expressed. ~- ~, ,a,.,,~ Dan L. Logan Sworn to or affirmed nd acknowl ed befo me by Joan L. Logan the Testatrix, this day of 2007. ~ 'jam nr-~srrar~er~r~t i r9azo. ~ cn.. s~~ ~YI~~I~~~ ~'- Notary public/Attorn LAW OFFICES OF 3T~PIIEN J. gIOGG 19 S. HANOVER STREET SUITE 101 CARLISLE, PA 17013 AFFIDAVIT State of Pennsylvania ss County of Cumberland ~N~ U.So-n~~f~.S~T`-C'S and Sa.. ~ ~~~ / ~ the witnesses whose names are signed to the attached or f- Dreg ng instrument, being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the instrument as her last Will; that the Testatrix signed willingly and executed it as her free and voluntary act for the. purposes therein expressed; that each subscribing witness in the hearing and sight of the Testatrix signed the i/Viii as a witness; and That to the best of our knowledge the Testatrix was at that time 18 or more years of age, of and mind a d under no constraint ndue influence. worn to or this day of _ ~~ ~. ~~. s 67v~ p~ .v'I Ct9._r-a ~~ w • u~~~i AA 8ac~. d sub ribed beforE: me by witnesses, 2007. Notary Public/Attorn REV-i5o3 EX+ (y-ii) pennsyLvania D-cPARTMEtJT OF RE%ENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Joan L. Logan scNEDULE s STOCKS & BONDS FILE NUMBER 21-12-0017 All pYOpE1tV lOlntly owned with rinh+ „f ~~~...:.,,....~:_ ._.._~ ~_ ~___, _ . - -~ -- _ .._ ...... .......~ ~~,.~~~~~~a~ ~~~rr~s ui one same size . REV-1508 EX+ (ii-io) ~ pennsylvania DEPARTMENT OF gEVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: Joan L. Logan ITEM JMBER DESCRIP 1. Certificate of Deposit No. 310038915942211-M&T Bank 2 Certificate of Deposit No. 31003920485181-M&T Bank 3 Certificate of Deposit No. 31003920485842-M&T Bank 4 Certificate of Deposit No. 31003920485850-M&T Bank (see letter attached for Items 1-4) 5 One West Penn Apartments -security deposit refund g Carlisle Regional Medical Center -refund 7 Comcast -refund SCHEDULE E CASH, BANK DEPOSITS & MISC. PERSONAL PROPERTY FILE NUMBER: 21-12-0017 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. VALUE AT DATE OF DEATH 2,138.56 5, 017.97 5,051.07 2,006.22 387.00 46.49 53.32 TOTAL (Also enter on Line 5, Recapitulation) $ I 14,700.63 If more space is needed, use additional sheets of paper of the same size.. ~ ~~s~ 499 Mitchell Road, Millsboro, DE 19966 Adjustment Services Andrews and Johnson 78 West Pomfret Street Carlisle, PA 17013 Re: Estate of Joan L Logan Social Security 172-24-8482 Date of Death: December 10 2011 Phone 888-502-4349 F ax (302) 934-2955 February 13, 2012 Dear Sir or Madam: Per your inquiry on January 5, 2012, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type ofAccowzt Checking Account Account Number 1308882 Ownership (Names ofJ Joan L Logan Sharon SNapolitan Debra W Wliite (POA) Opening Date 05/30/96 Balance on Date of Deatlz $11,496.03 Accrued Interest $ .OS Total $11, 496.08 ------------------------------------- 2. Type ofAccowzt Certificate of Deposit Account Number 310038915942211 Ownership (Na»zes o~ Joan L Logan Debra W White (POAJ Opening Date 10/10/07 Balance on Date of Deatlz $2,131.57 Accrued Interest $ 6.99 Total ------------------------------------------------ -- $2,138-56 - ----------- 3 4 5 6. Type ofAccount Account Number Owrzerslzip (Names o~ Opening Date Balance on Date of Death Accrued bzterest Total Type of Account Account Number Ownership (Names o, fl Opening Date Balance on Date of Deatlz Accrued Interest Total Type ofAccowzt Accowzt Number Ownership (Names ofj Opening Date Balance on Date of Death Accrued bzterest Total Type ofAccount Account Number Ownership (Names of) Opening Date Balance on Date of Deat12 Accrued bzterest Total Certificate of Deposit 31003915943061 Joan L Logmz Debra W Wlzite 05/07/08 $S, 237.98 $ 15.23 - -- ----- $5, 253.21 Certificate of Deposit 31003915943772 Joan L Logan Debra W White 08/04/08 $5,134.91 $ 4.32 $5,139.23 -------------- Certificate of Deposit 31003920485181 Joan L Logan Debra W Wliite (POA) 0727/11 $5, 000.00 $ 17.97 -- -------------------------- ----------- $S, 017.97 Certificate of Deposit 31003920485842 Joan L Logan Debra W White (POA) 11/19/10 $S, 050.30 $ 1.77 -- ------------------------------------ $5.051.07 ~• Type of Account Account Number Ownership (Ncvnes of) Opening Date Balance on Date of Death Accrued Interest Total Cert~cate of Deposit 31003920485850 Joan L Logan Debra W White (POA) 11/19/10 $2, 006.00 $ .22 ------------------------ $2, 006.22 -~-`---`~--~ For any addifional information on the above accounts, including ownership and any changes, closures and/or reimbursement offunds, please call the High Street Carlisle Office at#717-240-4536. We were unable to locate any safe deposit box for the above-mentioned decedent. This letter does not include any accounts in which the deceased may have been listed as Power of Attorney, Custodian of Uniform Transfers, Representative Payee, or Trustee under a Written .Abb Bement Sincerely, Tammy Spencer Adjustment Services REV-i5og EX+ (oi->o) j, pennsylvania SCHEDULE F =~ DEPARTMENT DF REVENUE INHERITANCE TAX RETURN JOINTLY-OWNED PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Joan L. Logan 21-12-0017 If an asset became jointly owned within one year of the decedent's date of death, it muist be reported on Schedule G. SURVIVING)OINTTENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A• Sharon S. Napolitan 108 Kelso Road, Shippensburg, PA 17257 daughter e' Debra W. White 45 Willow Grove Road, Carlisle, PA 17013 daughter C. JOIN TLY OWNED PROPERTY: LETTER DATE DE ITEM NUMBER FOR JDIN7 TENANT MADE ]DINT SCRIPTION 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 ASSET DECE ENT'S DAVALUE OFTH 1. A• 05/30196 Checking accounting no: 1308882-M&T Bank 11,496.08 INTEREST DECEDENT'S INTEREST 50% 5,748.04 2 B 05!07/08 Certificate of Deposit No: 31003915943061-M&T Bank 5,237.98 50% 2,618.99 3 B 08!04/08 Certificate of Deposit No: 3100391543772-M&T Bank 5,139.23 50% 2,569.62 (see letter attached to Schedule E) TOTAL (Also enter on Line 6, Recapitulation) I $ 10,936.65 If more space is needed, use additional sheets of paper of the same size. RFV-15.1.1 CX+ (lU-U9) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN rn~.T~ RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ...... r~~i v~ Joan L. Logan Decedent's debts must be reported an Schedule I. ITEM NUMBER DESCRIPTION A• FUNERAL EXPENSES: 1' Ewing Brothers Funeral Home, Inc. -funeral expense 2 Cumberland Valley Memorial Gardens -grave marker inscription B. ADMINISTRATIUE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State _ Years} Commission Paid: z• Attorney Fees: 3• Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address City State _ Relationship of Claimant to Decedent 4• Probate Fees: S• Accountant Fees: 6• Tax Return Preparer Fees: ~• Register of Wills -filing fee B Reserve for closing and accounting FILE NUMBER 21-12-0017 ZIP ZIP 3,916.68 467.00 1, 900.00 119.50 15.00 350.00 TOTAL (Also enter on Line 9, Recapitulation) I $ 6,768.18 If more space is needed, use additional sheets of paper of the same size. r REV-1513 EX+ (01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE BENEFICIARIES ESTATE OF: Joan L. Logan NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1• Debra A. White, 45 Willow Grove Road, Carlisle, PA 17013 2 Sharon A. Napolitan, 108 Kelso Road, Shippensburg, PA 17257 3 Brenda K. Wieland, 181 Greenbriar Road, Elliottsburg, PA 17024 FILE NUMBER: 21-12-0017 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE daughter daughter daughter 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. 1/3 1/3 1/3 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed, use additional sheets of paper of the same size.