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HomeMy WebLinkAbout04-17-12 (2)1505611180 REV-1500 ~ i°Z_"' (Fi' OFFICIAL USE ONLY PA Department of Revenue ~ no RaE County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN f PO BOX 280601 ~ ~~ ~~ ~~ ~(.~~ Harrisburg PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 05112011 11291915 Decedents Last Name Suffix Decedent's First Name MI GERALDINE M KENNEDY (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 BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW © 1. Original Retum Q 2. Supplemental Retum Q 3. Remainder Retum (Date of Death Prior to 12-13-82) 4. Limited Estate Q 4a. Future Interest Compromise (date of Q 5. Federal Estate Tax Retum Required death after 12-12-82) © 6. Decedent Died Testate 0 7. Decedent Maintained a Living Trust 1 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) Q 9. Litigation Proceeds Received Q 10. Spousal Poverty Credit (Date of Death Q 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 CONFIDENTU-L TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number ROBERT G. FREY 71'3545838 First Line of Address 5 SOUTH HANOVER ST Second Line of Address City or Post Office CARLISLE State ZIP Code PA 17013 REGISTER OF WILLS USE ONLY t~_? T O -~ ~1-~ '-Y 1 ~ ! ` p -' ~ r ~ '-7-s. ~_ ~ ....~ >U'_)~ -~_ , -, ~_.~ ; ( S "~ LED D _ _._, .. cn c.r .~.; ~~ _~"~ -"F 1 r "^. :Tt c~ --r ~ Correspondent's e-mail address: R F R E Y is F R E Y T I L E Y_ . C O M 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 corn lets. Declaration of re arer other than the ersonal re resentative is based on all information of which re rer has an knowled e. SIG RE OF PERSON RESP IBLE FOR F LING RETURN ~ [ 1~E / ADDRESS ' 5 SOUTH HANVOER STREET, RLISLE, PA 17013 PLEASE USE ORIGINAL FORM ONLY L 1505611180 Side 1 1505611180 J~ 1505611280 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name: KENNEDY GERALDINE M RECAPITULATION 1. Real Estate (Schedule A) ......................................... 1. 0 . 0 0 2. Stocks and Bonds (Schedule B) ................................... . 2. N ~ N F_ 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. . 3. N ~ N M_ 4. Mortgages and Notes Receivable (Schedule D) ........................ 4. N 0 N E 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) .... 5. 7 O 6 7 9 • 0 O 6. Jointly Owned Property (Schedule F) OSeparate Billing Requested ...... . 6. 6 8 9 7 3 • 0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) OSeparate Billing Requested ...... . 7, N O N h_ 8. Total Gross Assets (total Lines 1 through 7) ......................... . 8. 13 9 6 5 2 . 0 0 9. Funeral Expenses and Administrative Costs (Schedule H) ............... . 9. 5678 • 00 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ........... . 10. 2 6 4 3 • 0 O 11. Total Deductions (total Lines 9 and 10) ............................. 11. 8 3 21 . O O 12. Net Value of Estate (Line 8 minus Line 11) .......................... . 12. 1313 31 . O O 13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been made (Schedule J) ..................... . 13. 0 . 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) ..................... . 14. 1313 31 . O 0 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 15. O.O O 16. Amount of Line 14 taxable at linealratex.0 45 131331.00 16. 5909.90 17. Amount of Line 14 taxable at sibling rate X . 12 17. O . O O 18. Amount of Line 14 taxable at couateral rate x . 15 1 &. 0 . 0 0 19. TAX DUE ...................................................... . 19. 5909 . 9O 20. FILL IN THE BOX fF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505611280 :1505611280 J REV-1500 EX (FI) Page 3 Decedent's Complete Address: File Number DECEDENT'S NAME KENNEDY GERALDINE M STREET ADDRESS CITY STATE ZIP Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments (1) 5909.90 A. Prior Payments B. Discount 3. Interest (2) 0.00 Total Credits (A + B ) 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. (3) (4) 0.00 (5) 5909.90 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 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" 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 Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the u:se 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 pen~ent, 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 blood or adoption. R~'-1508~`+~1~10' SCHEDULE E Pennsylvania CASH, BANK DEPOSITS, ~ MISC. INHEARIT NCET°AXRETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Include the proceeds of litigation and the date the proceeds were received by the estate. If more space is needed, use additional sheets of paper of the same size. REV-1509 EX+ (01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT JOINTLY-OWNED PROPERTY ESTATE OF: FILE NUMBER: If an asset became jointly owned within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME(S) 1 ADDRESS I RELATIONSHIP TO DECEDENT A. Kimberly C. Shumaker e. C. 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 ASSET % OF DECEDENT INTEREST DATE OF DEATH VALUE OF DECEDENTS INTEREST ACNB acct 158270 1. A. 2/28/02 53,036.00 50.00% 26,518.00 ACNE acct 160371 2. A 6/6/02 27,037.00 50.00% 13,518.50 ACNE acct 160395 3. A 6/29!02 15,176.00 50.00% 7,588.00 ACNB acct 180541 4. A 1/26/09 42,697.00 50.00% 21,348.50 TOTAL (Also enter on Line 6, Recapitulation) I $ 68,973.00 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX + (10-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Eby Granite Works 116 B. 1 2. 3. 4. 5. 6. 7. 8. ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City 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 Relationship of Claimant to Decedent Probate Fees: Accountant Fees: Tax Return Preparer Fees: Expenses Associated with real estate, suspended pending sale Advertisino in Cumberland Law Journal & The Sentinel TOTAL (Also enter on Line; 9, Re If more space is needed, use additional sheets of paper of the same size. State z.IP z'.IP 5,000 308 254 REV-1512 EX+ (12-08) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES 8 LIENS RESIDENT NUMBER ESTATE OF ITEM NUMBER 1. 2. 3. 4. FILE Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical ex~ LUE AT DATE OF DEATH DESCRIPTION Pa. Department of Revenue, personal income tax obligation U.S. Treasury, personal income tax obligation Kim Shumaker, personal care Gaye Goda, personal care 55 425 563 1,600 TOTAL (Also enter on Line 10 Recapitulation) I $ 2,643 more space is needed, insert additional sheets of the same size. LAST WILL AND TESTAMENT OF CERALDINE M. KENNEDY I, GERALDINE M. KENNEDY, widow, of 10 East Main Street is the Borough of Newvt'ile, Cumberland County. Peansylvania, btaag of sound and disposing teird, memory. and tudeestaadia~. do hereby snake. publish, and declare this as and for my Last Will and Testament. herby revolong and making void any and all Wins by tae at any time heraofote made. 1. I direct my hereinafter named Executors to day all of mY just debt: and funeral expenses as soon after mY death as tray be farad eomeo>~t to do so. direct that my funeral se:vicxs be conducted by Bgger Funeral Home. NewvIlle. Pennsylvania. and that my body be interred oa my burial ]ot located is Big Spring Presb~ Church Cemetery in Newville, Pennsylvania, beside that of ttty late hnsbaad, Donald E. y. 2. I give and bequeath the sum of Twenty Thousaad (520.000.00) Dollars to my stepdaughter, Dorset Itae Richanjson. Provided she shall survive tae by a of aittety (90) days, but should ate fail w so survive me then to such of her chiidrcn as all survive ern by a period of Winery (90) days. per stapes. 3. All of the test, residue and remainder of tuy estate, real. personal and mixed, and wheresoever the same tray be situate, I give. devise, and bequeath as follows: a. Oae•half (lR) to myy son. Owes D. Cleric, his heirs and assigns. ptuvided he shall survive me by a period of nitury (90} days. but shatid he fail to so survive me then to such of his legitimate issue as shell stnvtve the by a penod of ornery (90) days, Per stirpes: and b. One-half (iR) to my g sughter, Kimberly C. Shoemaker. her heirs at:d assigns (she belong the daughter of say d~ son. Fswlc R Clark). provided she shall survive me by a penod of Winery (90) days but shottW she fail to so survive me then to torch of ~ std as shall surnvc sue b~yyr a period of tot~y (90) derys, their heirs sad assigns, per stirpes, there be no s»ch chifdrcn then ono-italf (1/Z) of what she would hf-ve received sha}1 pass to her husband, Dwight Shoemaker. his heirs and assi provided he shall survive me by a peaod of Winery {90) days. and the other oae-half (IIZ) PwY >aP~ iY shall be added to the sham hetgn provided for my son, Owen D. Clark, his heirs and assigns. 4. I hereby nominate, constitute, and appoint my said son, Owen D. Clark. and my acid granddaughter, Kimberly C. Shoemaker. as co- ecutars of this my Last Will and Testament and I further direct that neither of them shall be required. to post any bond m recur: the faithful performance of his or her duties in the Cpmmonwcalth of Pennsylvania or in any other ~unsdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on one (1) page, this 19th day of May, 1994. erttldioe M Kenn y Signed. sealed. Published and de.:L:rrd by GEf.ALDlNE lei. KENN•cD'Y. the Testatrix above-named, as and for her Last Will std Testament, in our presatce. who, in her presasce. at her request, and in the presence of each other. have hereunto wbstxiba! our names as attesting witnesses. _ ~,., ~,• -~.,,.7 May 26, 2011 Frey & Tiley Attn: Robert G Frey 5 S Hanover St Carlisle PA 17013 RE: Estate of Geraldine M Kennedy Dear Mr. Frey: ACNB BANK The following information is being provided as per your request: Acct. Type Account No. Balance at Accrued Ownership Date Opened/Joint D.O.D. Interest to D.O.D. Super NOW 220752 $42,157.42 $0.63 Individual 6/1/84 Account Certificate of 158270 $53,000.00 $35.72 Jt w/ Kimberly C Shumaker 2/28/02 Deposit Certificate of 160371 $27,000.00 $37.16 Jt w/ Kimberly C Shumaker 6/6/02 Deposit Certificate of 160395 $15,000.00 $175.80 Jt w/ Kimberly C Shumaker 6/29/02 Deposit Certificate of 168904 $20,000.00 $1.34 Individual 10/6/05 Deposit Certificate of 180541 $42,679.01 $17.84 Jt w/ Kimberly C Shumaker 1/26/09 Deposit Sa ~ Deposit 803!00518 N,~n ?~,T,/A I:~di:~idual 6 ~1 ~ mQ , Box Inquiries concerning ACNB Corporation stock information should be directed to the Registrar and Transfer Company at 1-800-368-5948. If you need any additional information, please contact me at (717)339-5122. Sincerely Barbara J W r ACNB Ban Deposit Services Representative II PO Box 3129, Garnsavxc, PA 17325 I eHONe 717.334.3161 I TOLL FasE 1.888.334.2262 I acnb.com I acnbbusiness.com