HomeMy WebLinkAbout06-01-12
1505611185
REV-1500 EX (02-11)(FI)
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
Po Box zsosol INHERITANCE TAX RETURN 21 11 1089
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date Of Blrth MMDDYYYY
05032010 03171953
Decedent's Last Name Suffix Decedent's First Name M I
WASHINGTON WILLIAM L
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name M I
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
- - REGISTER OF WILLS
FILL IN APPROPRIATE BOXES BELOW
1. Original Return ~~ 2. Supplemental Return ^ 3. Remainder Return (Date of Death
^ 4
Limited Estate ~~ Prior to 12-13-82)
4
F
t
I
^
. a.
u
ure
nterest Compromise (date of
5. Federal Estate Tax Return Required
6
Decedent Di
d T
t
t
C~ death after 12-12-82)
7
.
e
es
a
e . Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
^ 9. Litigation Proceeds Received ^~ 10. Spousal Poverty Credit (Date of Death ^ 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 CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
BRIDGET f1 • WHITLEY, ESQ - 717-233-1,000
First Line of Address
SKARLATOSZONARICH LLC
Second Line of Address
17 S 2ND ST FL 6
City or Post Office State ZIP Code
-~ARRISBIIR; P!~ ]:71Dy
Correspondenf'se-mail address: BMWa9SKARLATOSZONARICH • COM
REGISTER OF WILLS USE ONLY
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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, correci and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIG TORE OF PERSON F~ESPONSIBLE FOR FILING RETURN DATE
~i~n~~ ~-S.ed-~, i h ~ • y -~ ola..
ADDRESS
1397 CREEK ROAD, APT• A BOILING SPRINGS, PA 170D7
o-l~lvfuurtt UI- N TR~HAN REPRESENTATIVE DATE
/1v1JRCJJ V v '
17 S 2N ST FL 6 HARRISBURG, PA 171D1
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505611185 OM46473000 15(J5611185
,,~;
1505611285
REV-1500 EX (FI)
Decedent's Social Security Number
Decedent's Name:lllASHINGTON WT TAM L
RECAPITULATION
1. Real Estate (Schedule A) 1 O . 0 0
2. Stocks and Bonds (Schedule B) . 2
3. Closely Held Corporation, 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) ~ Separate Billing Requested g
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ~ Separate Billing Requested 7.
8. Total Gross Assets (total Lines 1 through 7) 8
9. Funeral Expenses and Administrative Costs (Schedule H). g_
10. Debts of DecedESnt, Mortgage Liabilities, and Liens (Schedule I) 10
11. Total Deductions (total Lines 9 and 10) , 11
12. Net Value of Estate (Line 8 minus Line 11) 12
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
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers un~er Sec. 9116
16. Amount of Line 14 t xable
~
at lineal rate X
0 4
.
D • D D 16.
17. Amount of Line 14 taxable
at sibling rate X .12 O• W O 1 ~
18. Amount of Line 74 taxable
at collateral rate X .15 Q • ~ ~ 18.
19. TAX DUE 19.
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
1505611285
Side 2
15D5611285
0.00
0.00
0.00
1, 424 •00
D.oo
0.00
1,424.00
1D,963.00
o•oo
10,963.00
(9,539.00)
o.oa
(9,539.00)
0•DO
0.00
0.00
o•ao
0.00
OM4648 3.000
REV-150D EX (FI) Page 3
Decedent's Complete Address:
File Number
a~. i. i. i.nAq
DECEDENT'S NAME
WASHINGTON WILLIAM L
STREET ADDRESS
f1 ROAD
CUMBERLAND COUNTY
CITY
CARLISLE STATE
PA ZIP
17015-
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19) (1) D , D D
2. CreditslPayments
A. Prior Payments D . D D
e. Discount D • 0 0
Total Credits (A + B) (2) D . D D
3. Interest
(3) 0.00
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. (4) D , D D
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5) _ D•00
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 ~~ ^X
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? . ~~ O
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 'I, 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)]. 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.
OM4671 2.000
REV-1508 EX+ (17-10)
Pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS, ~ MISC.
R soEr~oEC DENTTURN PERSONAL PROPERTY
ESTATE OF
FILE NUMBER:
William L. Washington 21 11 1089
Include the proceeds of litigation and the date the proceeds were received by the estate.
OwaBAO 2.000 If more space is needed, use additional sheets of paper of the same size.
REV-1511 EX+ (~ 0.09)
Pennsylvania
DEPARTMENTOF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
William L. Washincrton 21 11 1089
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
~ Hoffman-roth Funeral Home 10,536
B.
1
ADMINISTRATIVE COSTS:
Personal Representative Commissions:
Name(s) of Personal Representative(s)
Street Address
City
Year(s) Commission Paid:
State ZIP
2. Attorney Fees:
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.)
Claimant
Street Address
4.
5.
6.
7.
1
City State ZIP
Relationship of Claimant to Decedent
Probate Fees:
Accountant Fees:
Tax Return Preparer Fees:
William J. Mansfield, Inc.
Estate Advertising
Total from continuation schedules .
85
267
75
TOTAL (Also enter on Line 9 Recapitulation) ~ $ 10 963
9W06AG 2.000 If more space is needed, use additional sheets of paper of the same size.
Estate of: William L. Washington
Schedule H Part 7 (Page 2)
2 Information Network Associates, Inc.
Fee to locate PR named in Will
21 11 1089
75
Total (Carry forward to main schedule) 75
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WTi.I.IAM L, WASHINGTON
I, WILLIAM L. WASHINGTON, of 532 Second Street, Carlisle, Cumberland
County, Pennsylvania, being of sound and disposing mind, memory and understanding, do
make, publish and declare this to be my Last Will and Testament, hereby revoking and
making void all previous Wills and Codicils heretofore made by me.
FIRST
I order and direct my Executor hereinafter named to pay all of my just debts,
funeral expenses and expenses involved or connected with the administration of my estate,
including all taxes that may be assessed in consequence of my death, as soon after my
death as is reasonably possible from the proceeds and assets of my estate prior to any
other distributions. However, my Executor need not accelerate and pay those unmatured
obligations which, in his, her or its opinion, it might be proper and more advantageous to
retain or renew and pay as they become due and payable. If I do not own a burial plot or
a grave marker at the time of my death, I authorize my Executor/Executrix, in his, her or
its sole discretion, to purchase a burial plot and to erect a suitable grave marker at my
grave, and to expend sums from my estate for this purpose.
GRIFFIE & ASSOCIATES
ATTORNEYS AT LAW
200 NORTH HANOVER STREET Page 1 of 8
CARLISLE, PA 17013
14 NORTH MAIN STREET
SUITE 307
CHAMBERSBURG, PA '17201
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SECOND
I give, devise and bequeath my entire estate of whatsoever nature and wheresoever
situate, together with all insurance proceeds thereon, in equal shares to my children,
BRANDON ASHLEY HETRICK and BRIDGER PURNELL WASHINGTON, who
survive me by sixty (60) days, per stirpes. I direct my Executor/Executrix to divide
among such beneficiaries all personal property of a sentimental or family nature (excluding
cash, stocks, bonds and the like), including but not limited to jewelry, household goods,
antiques, furniture and memorabilia, in accordance with a separate memorandum which I
may place with my Will or deposit with my attorney. In the absence of such disposition by
memorandum, I direct that the said tangible personal property be divided between my
residual beneficiaries with due regard for their personal preferences in as nearly equal
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shares as practical, with the value of such dispositions being credited to the share of each r
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respective recipient. If the said beneficiaries do not agree to the division of the personal _
property provided for hereunder, the decision of my Executor/Executrix, including the
decision to sell the property at public or private sale and distribute the proceeds therefrom
as provided hereinafter, shall be final and conclusive on all parties.
THIRD
I have specifically chosen to make no provision in this, my Last Will and
Testament, for my daughter, HEIDI T. WASHINGTON, of York, Pennsylvania, not out
of want of affection, but because I have provided for her during my lifetime as I desired.
FOURTH
In the event it is necessary to appoint a Guazdian for my son, BRIDGER, then I
nominate, constitute and appoint my son, BRANDON ASHLEY HETRICK, as the
GRIFFIE & ASSOCIATES
Attorneys At Law
200 N. Hanover Street Page 2 of 8 38 N. Main Street
Carlisle, PA 17013 Chambersburg, .PA 17201
guazdian of the person of BRIDGER. If BRANDON ASHLEY HETRICK is unable or
unwilling to serve as Guardian, I nominate, constitute and appoint my dear and eiose
friend, KATHY FAILOR, to serve instead. It is my specific desire and instruction that
BRANDON actively engage in any type of negotiations or litigation necessary in order to
prohibit BRIDGER from being placed in the custody of his mother, CRYSTAL L.
ROWAN YOCUM, due to the fact that she has abandoned him on more than one
occasion and has illustrated a complete inability or lack of desire to provide any type of
parenting for BRIDGER, which is further evidenced in the pleadings set forth in the Court
of Common Pleas of Cumberland County to Docket No. 93-3873 Civil Term. It is my
express desire, based upon my true and sincere feelings, that BRIDGER should not be in
his mother's caze for any extended periods of time and, further, it is BRIDGER's
expressed desire not to be in the care of his mother for any extended period of time.
I nominate, constitute and appoint my dear and close friend, KATHY FAILOR,
as azdian of an roe which asses to said child due tom death. Said
~ Y P P rtY P y guazdian
shall have the power and authority in their discretion to apply income or principal to the \~
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support and education of said children, and to make payments for these purposes. ~`~'
~.
Further, my Guazdian shall disburse all proceeds held for my said child or children upon
that child's reaching the age of 18 years. I direct that no Guardian shall be required to
give or post bond for the faithful performance of the Guardian's duties in this or any other
jurisdiction.
FIFTH
I grant my Executor/Executrix the following powers in addition to and not in
limitation of such powers as my Executor/Executrix shall hold bylaw:
GRIFFIE & ASSOCIATES
Attorneys At Law
?00 N. Hanover Street Page 3 of 8 38 N. Main Street
Carlisle, PA 17013 Chambersburg, PA 17201
(a) To retain all property received including the stock of any corporate fiduciary
acting hereunder, provided such property remains productive.
(b) To join in any corporation, partnership, recapitalization, merger, reorganization
or voting trust plan; to delegate authority with respect thereto; to deposit
investments under agreements and pay assessments; and generally to exercise
all rights of investors, including but not limited to, the voting of shares.
(c) To manage, operate, repair, improve, mortgage or lease on any terms any real
estate held or owned by my estate.
(d) To operate any business that I may own at my death.
(e) To invest any funds of my estate in any stocks, bonds, notes or other securities
or property, real or personal, without regard to the principle of diversification
or any other statute or general rule of law in his, her or its absolute discretion,
it being my intention to give my Executor/Executrix the broadest investment
powers possible, providing such investments do not unnecessarily prevent the
prompt settlement of my estate.
(f) To sell or otherwise dispose of any property, real or personal, tangible or
intangible, at any time forming a part of my estate in any manner and on such
terms and conditions as my Executor/Executrix shall see fit in his, her or its
absolute discretion.
(g) To borrow money for the payment of taxes or for any other proper purposes in
the administration of my estate, and to mortgage or pledge estate assets as
security.
Z00 N. Hanover Street
Carlisle, PA 17013
GRIFFIE & ASSOCIATES
Attorneys At Law
Page 4 of 8
38 N. Main Street
Chambersburg, PA 17201
C
(h) To compromise claims without court approval including, but not limited to,
any controversies with the United States of America or the Commonwealth of
Pennsylvania concerning estate and inheritance taxes on any interests that may
pass under this my Last Will and Testament.
(i) To distribute in cash or in kind upon any division or distribution of my estate.
(j) To undertake any and all acts deemed necessary and proper by my
Executor/Executrix for the proper, advantageous and prompt management of
the settlement of my estate.
(k) In general, to exercise all powers in the management of my estate which any
individual could exercise in the management of similar property owned in his
own right, upon such terms and conditions as to him, her or it may seem best
and to execute and deliver all instruments and to do all acts which he, she or it
deems necessary or proper to carry out the purposes of this, my Last Will and
Testament.
SIXTH
No interest of any beneficiary of my estate, either in income or in principal, shall be
subject to anticipation or pledge, assignment, sale or transfer in any manner, nor shall any
beneficiary have the power in any manner to charge or encumber his interest either in
income or principal, nor shall the interest of any beneficiary be liable or subject in any
manner while in the possession of my Executor/Executrix for the liability of such
beneficiary.
200 N. Hanover Street
Carlisle, PA 17013
GRIFFIE & ASSOCIATES
Attorneys At Law
Page 5 of 8
38 N. Main Street
Chambersburg, PA 17201 ~
SEVENTH
I nominate, constitute and appoint my son, BRANDON ASHLEY HETRICK,
and my dear and close fi-iend, KATHY FAILOR, or their survivor, as Co-Executors of
this my Last Will and Testament. I direct that my ExecutorBxecutrix shall not be required
to give or post bond for the faithfiil performance of his, her or its duties in this or any
other jurisdiction.
EIGHTH
I hereby declare it to be my expressed desire that my Executor/Executrix employ
the law firm of Cmffie & Associates, of Carlisle, Pennsylvania, for legal advice and
assistance regarding this my last Will and Testament, they having considerable knowledge
of my affairs, views and wishes respecting any matters that may arise at the probate of this
instrument, the administration of my estate, and the execution of the powers herein
mentioned.
IN WITNESS WI~REOF, I have hereunto set my hand and seal to this, my Last
Will and Testament, consisting of ~ ()typewritten pages, the first `~ () of which bear
_. •~~
my signature on the side margin, for purpose of identification, this ____~~ day of
r ?t ~~I
!~,_ ~,,~, ~ ~. .2002.
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200 N. Hanover Street
Carlisle, PA 17013
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~ l~if'~-~f~i~ ter! ~ Y`- /t~il~"~_ (~' F_.J'
WILLIAM L. WASHINGTON
/_
GRIFFIE & ASSOCIATES
Attorneys At Law
Page 6 of 8
38 N. Main Street
Chambersburg, PA 17201
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA:
COUNTY OF CUMBERLAND
SS.
I, WILLIAM L. WASHINGTON, the Testator 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 and Testament;
that I signed it willingly, and that I signed it as my free and voluntary act for the purposes
therein expressed.
k~ f }~~~ , ~.
WILLIAM L. WAS TON
Sworn or armed and acknowledged before me by WILLIAM L.
WASHINGTON the Testator this ; ``} ~~ day of ~ /~~ ~L ~~
2002.
~~~f~~r :~ ~i ~ ' 6~~~~~
Notarial SEaI ______~_
tCarisa J. Lehman, Notary ~ubiic
CarUsle 13oro, Cumberland County
My Commisslon Expires Aug. 25, 2003
GRIFFIE & ASSOCIATES
Attorneys At Law
!DO N. Hanover Street Page 7 of 8 38 N. Main Street
Carlisle, PA 17013 Chambersburg, .PA 17201
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA:
SS.
COUNTY OF CUMBERLAND -
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WE, '~.)f C'l~rf ~ ~~ ~ ' ~ Y 1 r and ~~1~'f U ~.;,•1;'t, ~ ~~ I~~{~r, ~J.
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the witnesses whose names aze attached to the foregoing document, being duly qualified
according to law, do depose and say that we were present and saw the Testator sign and
execute the instrument as his Last Will and Testament; that he signed willingly and that he
executed it as his free and voluntary act for the purposes therein expressed; that each
subscribing witness in the hearing and sight of the Testator signed the Last Will and
Testament as witnesses and that to the best of our knowledge the Testator was at the time
18 or more yeazs of age, of sound mind and under no constraint or undue influence.
Sworn or athrmed and subscribed before me by~',~~%: ~'~~ L- ~~~~~ f -~~t'
and '~~ '~ ..: ~'-~ i-`~`~' S thi t ~ ~ ~ ! f
s C `~ day of of ~(~ l!j , 2002.
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~tary Publi¢~
Notarial Seal
tCarisa J. Lehman, Notary Public
Carf~sle Boro, Cumberland County
My Comrrilsslon Expires Aug. 25, 2003
200 N. Hanover Street
Carlisle, PA 17013
GRIFFIE & ASSOCIATES
Attorneys At Law
Page 8 of 8
38 N. Main Street
Chambersburg, PA 17201