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Home My WebLink About05-11-12J 1505610101 REV-1500 a(°"°' 41 PA Department of Revenue P~T!~a Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX z8o6ot Harrisburg. PA nLZB-o6ot RESIDENT DECEDENT OFFICU\L USE ONLY Code Year File Number Date of Birth MMDDYYYY 1 2 1 2 1 9 3 6 Decedent's First Name MI E 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 ~ 1. Original Return O 2. Supplemental Retum O 4. Limited Esla[e ~ 6. Decedent Died Testate (Attach Copy of Will) O 9. Litigation Proceeds Received O 4a. Future Interest Compromise (tlate of death aRer 12-12-82) O 7. Decedent Maintained a Living Trust (Attach Copy of Trust) O 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) O 3. Remainder Return (date of death prior to 12-13-82) O 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes O 11. 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 A'T}$ n~ th o~n~ L D e L u c a E s 7 1 7 2 5 8 6~ 44 F.m~'& x ~..w- REGISTER OF WILLS USE ONLY First line of address °~ ~• s ~! P O~ B o x~ 3~ 5" 8 r ~ ~ hl a „„ ~ _u. ,... , ~n Second hne of address ~ ~ ~ ~'Li ~ SY rn , i F~tkr ~ ,R i„ ~ City or Post Offce State ZIP Code i T _ -. ... ~ .nr) u~s.~a ~ ~ `~ ,-.~.- ~ er Bd 7 , ~1 : ~ 1~Z ? ~~~ r 1 (, 0 ~ . . _ . 9 : ;:- ~ ..r cv ~r~r~i Correspondent's a-mail address: $ -' w to `~ ~, Under penalties of perjury, I deGare that I have examined this return, including accompanying schedules and statements, and to the bestof my knowledge and belief, it is tme, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG~IgTURE OF P¢RS RESPON LE FOR FILING RETURN /4{I N// ice, ~r 4rA '^'^,.y. .- , p ~~ 5 -ULJ ADD ESS /~yy J' SO l,Am te/CQf ~. ~o l~(,n_B c~A-/..~.a/1, 7~ I?(yj7 ,BA~ mk 3.S'~• /!.~ Fib.v1F- .Sp~i~ce'¢- ,~oi/iys .570/'iy6s". ~.tJ• /7'00 r PLEASE USE ORIG AL FORM ONLY -T Side 1 1505610101 1505610101 J 1505610105 REV-1500 EX Decedent's Social Secudty Number .... .-...t,;»..: Decederrc~s Nema: Joan E. Damey RECAPITULATION 1. Real Estate (Schedule A) ............................................. 1. 2. Stocks and Bonds (Schedule B) ....................................... 2. 3. Closely Held Corporetion, 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. 6. Jointly Owned Property (Schedule F) p Separete Billing Requested ....... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 8. Total Gross Assets (total Lines 1 through 7) ............................. 8. ~1 1 .9 5 $ 6 0 9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. 1 2 .0 6 6 2 $ 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) .............. 10. 2 ~ Q 2 3 11. Total Deductions (total Lines 9 and 10) ................................. 11. 1 2 4 S 1 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. ...1 6 9 6 1 $ 0 9 13. Charitable and Governmental Bequests/Sec 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. h _ .1 6 9, ,6 1 8 0 9 TAX CALCULATION -SEE IN: 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 16. Amount of Line 14 taxable at lineal rate X .0 45 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of line 14 taxable at collateral rate X .15 15. 16. 17. 18. 19. TAX DUE ......................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT RATES O Side 2 1505610105 155610105 REV-1500 ~EX Paga 3 Decedent's Complete Address: Flle Number 21-11-0417 DECEDENT'S NAME Joan E. Damey _ _ STREET ADDRESS __ ---- _ - _ -- -..-_ - _. _. 550 ('ricwall-EXtensian - -- ---- _ CITY - - -. __-__- _- ___ __ _ ~ STATE i ZI~- Boiling Springs, PA 17 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) $ 7 , 6 3 2.81 2. CreditslPaymenk A. Prior Paymenk _ - 0 - __ B. Discount _ p _ -- - - TatalCredik(A+B) (2) -0- 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (3) Fill in oval on Page 2, Line 20 to request a refund. (4) --- 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) $ 7 , 6 3 2.81 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 lmnsferted or ik income :...................................... ...... ^ [~ c. retain a reversionary interest; or .................................................................................................................... ...... ^ 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 secudty 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. §9ti6 (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 benefciary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 2t 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 benefciaries 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)]. Asibling is def ned, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EXt (6.98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF Joan E. Damey prapert9 owned solely br as a tenant In common must ba FILE 21-11-0417 at fair market value. Fair market value is defined as the price at which property (If more space Is needed, insen additional sheets of the same size) REV-1509 EX+ (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN FiES1DENT DECEDENT ESTATE OF FILE NUMBER Joan E. Damey 21-11-0417 All orooerty iolntlv-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) lEV45H E%•ne)1• COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN Joan E. SCHEDULE C CLOSELY•HELD CORPORATION, PARTNERSHIP or SOLE-PROPRIETORSHIP 21-11-0417 Schedule C-t or C-2 (Including all supporting information) must be attached for each dosely-held corporatioNpaMership interest of the decedent, other than asole-propdetorship. See inshuctions forthe suppoNng intorrnagon to be submitted for sole-proprietorships. ITEM ., ,~..~ ...... , , NUMBER DESCRIPTION OF DEATH NONE TOTAL (Also enter on line 3, Recapitulation) I S space is needed, insert additional sheets -0- -O- REV-1507 EX+ (1-97) SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES INHERITANCE TAX RETURN RECEIVABLE RESIDENT DECEDENT ESTATE OF Joan E. Damey 21-11-0417 All property jointry-ownetl with right of survivorship must be tlisclosetl on Schedule F. (If more space is needed, insert additional sheets of the same size) ~ PEV 158 E%. (18]1 SCHEDULE E /~ COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. '""ERITANCE TAx RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Joan E Damev 21-11-0417 Include the proceeds o(litigation and the date the proceeds were received by the estate. All property joiMtyowned whlr the right of survivorehip must he disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH t Checking account at Members 1st Federal Credit 468.95 Union 2. Savings account at Members 1st Federal Credit 2,222.25 Union. 3, Miscellaneous personal property See Attached 1,613.00 Appraisal TOTAL (Also enter online 5, Recapitulation) , $ more space is needed, insert additional sheets of the same size) REV45W E%• 11911 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Joan E. Damey 21-11-0417 If 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 A. B. C. JOINTLYAWNED PROPERTY: NONE ADDRESS RELATIONSHIP TO DECEDENT -U- ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY Include name oRmancial instiWtion and bank account number or similar idenfifying number Attach deed for jointly-held real estate. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST ~ A. NONE TOTAL (Also enter on line 6, Recapitulation) $ - U - (If more soace !s needed; insert additional sheets of the same size) REV~t510 E%.1494) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN OF Joan E. FILE NUMBER 21-11-041 This schedule must be completed and filed'rf the answer to any of questions t through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY wcwoE rrvE rwMEOF rRCrRarvsEEREE, rRCiRREUnorvswR ro oCCCOeur nxo rRE OnrC OV ranrvsRCR. nrracrvacow or rnE DECO FORREUESmrE. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST EXCLUSION ivnctticneie TAXABLE VALUE 1. NONE -U- TOTAL (Also enter on line 7, Recapitulation) L$ - U SCHEDULE G INTER•VIVOS TRANSFERS & MISC. NON•PROBATE PROPERTY (If more space is needed, insert additional sheets o(the same size) REV-1511 EX+(10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE N FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Joan E. Damey 21-11-0417 Debts of decedent must be reported on Schedule I. A. I FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) _ __ _ _.. _. _.._.. Street Address __. City State Zip _. Year(s) Commission Paid: ___ _ _. 2. Attorney Fees 7 x 0 0 0, 0 0 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Karen S._ Loper_._ _.__. __ _. _ 3, 500.00 streatnddress 550 Criswell Extension city Boiling Springs state PA zip .17007 Relationship of Claimant to Decedent _. DBUgi'1teI._ ___ _.. 4. Probate Fees 3 4 2. 5 0 5. Accountant's Fees 6. Tax ReturnPreparer'sFees 500.00 ~ Legal Advertising - The Sentinel 208.78 8. Legal Advertising - Cumberland Law Journal 75,00 9. Filing Fees Inheritance Tax/Inventory 30.00 10. Roy D, Gottshall, Auctioneer - Appraisal of 60.00 personal property 11. Diversified Appraisal Services - appraisal of 350.00 Real Estate TOTAL (Also enter on line 9, Recapitulation) $ 1 2 , 066 .28 (It more space is needed, insert additional sheets of the same size) REV-1512.EXt (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Joan E. Damey 21-11-0417 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical exoences pr mare space Is neetleq msen atlmtional sheets of the same size) REV-1513 EX+ (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDEM Joan E. Damey NUMBER 21-11-0417 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY - Do Not Llat Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Robert Eugene Damey Son 25~ C/O 411 Wasatch Cheyenne, Wyoming 82007 2. Karen Sue Loper Daughter 25~ 550 Criswell Extension Boiling Springs, PA 17007 3. Richard Lindy Damey, II Son 25~ 620 Old Oak Road Severn, Maryland 21144 4. Joni Beth Price Daughter 25~ 620 Old Oak Road Severn, Maryland 21144 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 TH ROUGH 16, AS APPROPRIATE, ON REV-1500 COVER SHEET tl NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. -~ 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS rJSi ~JAWe O~ ESrxRr TOTAL OF PART II-ENTER TOTAL NONTAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET S -~- (Ii more space is needed, insert additional sheets of the same size) e1 LAST WILL AND TESTAMENT n ~_~ x~ .- .= ; ~p tr . OF =' v; x JOAN E. DAMEY ~ y' ~, - ; ~o ~+ ~~ ~„ c-~c7T, -T- I, JOAN E. DAMEY, a resident of Boiling Springs, Cumberland County, ~. Pennsylvania being of sound mind, memory and understanding, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils heretofore made by me. ITEM 1: I direct that all my just debts, the expenses of my last illness and funeral expenses be paid as soon after my decease as the same can conveniently be done. ITEM 2; I direct that there shall be paid out of my residuary estate all estate, inheritance and like taxes together with any interest or penalty thereon imposed by the government of the United States, or any state or territory thereof, or by any foreign government or political subdivision thereof, in respect to al] property required to be included in my gross estate for estate, inheritance or like tax purposes by any of such governments, whether the property passes under this Will or otherwise, excluding, however, any property over which I have a taxable power of appointment, provided, however, that no residuary beneficiary shall by reason of this provision be denied the benefit of any deduction, credit, favorable rate of tax or other benefit which bylaw enures to such beneficiary. ITEM 3: I give, devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, of whatsoever kind an ature, and wheresoever situate J AN E. DAMEY LAST WILL AND TESTAMENT OF JOAN E. DAMEY at the time of my death, in equal shazes, unto my children, ROBERT E. DAMEY, KAREN S. LOPER, RICHARD L. DAMEY, II, and JONI BETH DAMEY, provided, however, that they survive me and are living sixty (60) days after the date of my death. ITEM 4: If and in the event that a child of mine does not survive me and is not living sixty (60) days after the date of my death, then and in such event, I give, devise and bequeath the interest in my estate, which such deceased child would have received, if living, to the issue of said deceased child, per stirpes. ITEM 5: I hereby nominate, constitute and appoint my son, RICHARD L. DAMEY, II, Executor of this my Last Will and Testament, with full power to do any and all things necessary for the complete administration of my estate, and direct that no bond or other surety is required of him in this or any other jurisdiction for his performance of this office. If and in the event that my son, RICHARD L. DAMEY, R, does not survive me and is not living sixty (60) days after the date of my death, or does not complete his duties as Executor, then and in such event, I hereby nominate, constitute and appoint my daughter, KAREN S. LOPER, Executrix of this my Last Will and Testament, with full power to do any and all things necessary for the complete administration of my estate, ,~ (' • ~ ~ JO E. DAMEY LAST WIL1,.iTI~STA~itiifENT OF JOAN E. DAMEY and direct that no bond or other surety is required of her in this or any other jurisdiction for her performance of this office. ITEM 6: If any provision of this Will or of any Codicil hereto is held to be inoperative, invalid or illegal, it is my intention that all the remaining provisions thereof shall continue to be fully operative and effective, so far as is possible and reasonable. IN WITNESS WHEREOF, I, JOAN E. DAMEY, the Testatrix, have to this my Last Will and Testament, typewritten on three (3) consecutively numbered pages, subscribed my name and affixed my seal this //~ day of June, 2003. ?f' / SEAL) Signed, sealed, published and declared by the above named 3OAN E. DAMEY, as and for her Last Will and Testament, in the presence of us, who have hereunto subscribed our names at her request, as witnesses hereto, in the presence of the said Testatrix, and of each other. o ~ .r iding at ~t/ji r ~~,nr~~O ~ ,x'74' D~ ~ ~~~i~~~esiding at ~;..~ ~~o_~~_._ ~ ~~.. / jor,~ (/ e ' ~~ \~ s ~^ i'-c ~/ CODICIL TO ~ ~ LAST WILL AND TESTAMENT o Q -Q., ~ , ' r _ w "~ O ~ -r~ JOAN E. DAMEY I, JOAN E. DAMEY, of Boiling Springs, Cumberland County, Pennsylvania, do make, publish and declaze this to be the first Codicil to the Last Will and Testament executed by me on .tune 11, 2003, in the presence of Anthony L. DeLuca, Esquire and Marjorie A. DeLuca. FIItST: I revoke and annul ITEM 5 of my Last Will and Testament executed by me on June 11, 2003; and, in lieu and substitution thereof, I direct that ITEM 5 of my Last Will and Testament executed by me on June 11, 2003 be set forth as follows: ITEM 5: I hereby nominate, constitute and appoint my daughter, KAREN S. LOPER, Executrix of this my Last Will. and Testament, with full power to do any and all things necessary for the complete administration of my estate, and direct that no bond or other surety is required of her in this or any other jurisdiction for her performance of this office. If and in the event that my daughter, KAREN S. LOPER, does not survive me and is not living sixty (60) days after the date of my death, or does not complete her duties as Executrix, then acid in such event, I hereby nominate, constitute and appoint my son, RICHARD L. DAMEY, II, Executor of this my Last Will and Testament, with full power to do any and all ~~ JOA E. DAMEY CODICIL TO LAST WILL AND TESTAMENT OF JOAN E. DAMEY things necessary for the complete administration of my estate, and direct that no bond or other surety is required of him in this or any other jurisdiction for his performance of this office. In all other respects I ratify and confirm all of the provisions of my said Will dated June 11, 2003. IN WITNESS WHEREOF, I, JOAN E. DAMEY, subscribe my name, this ~ ~ day of November, 2010. ~ ~ °~,f~) ~~ ~t!~~ JOAN .lDAMEY ~- The foregoing instrument, consisting of this and one preceding typewritten page was signed, published and declared by JOAN E. DAMEY, the Testatrix, to be the first Codicil to her Last Will and Testament in our presence, and we at her request and in her presence and in the presence of each other have hereunto subscribed our names as Witnesses this day of November, 2010. lI- uz '~ ~{ ~esiding a1 ~ %~~~h . ~~ ~7i.Gtt'-6t-residing at 7~0~ r ~Crd