HomeMy WebLinkAbout06-19-12J 1505610143
REV-1500 Ex(°'-'°'
OFFICIAL USE ONLY
PA Department of Revenue pennsylvania County Cade Year File Number
Bureau of Individual Taxes DEPARTMENT OF REVENUE
PO 80X.280601 INHERITANCE TAX RETURN 21 11 1331
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
11 29 2011 09 19 1918
Decedent's Last Name
CURRY
Suffix Decedent's First Name
MARIE
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name
Spouse's Social Security Number
FILL INAPPROPRIATE OVALS BELOW
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
lX~ 1. Original Return ~ J 2. Supplemental Return
~ 4
Limited Estate ~ 4a. Future Interest Compromise
i . (date of death after 12-12-82)
rr l
L.X ! 6 Decedent Died Testate
(Attach Copy of Wdl) II
l~ ~ Decedent Maintained a Living Trust
(Attach Copy of Trust)
~ -~
,___~ 9. Litigation Proceeds Received 10. Spousal Povertyy Credit (date of death
between 12-37-51 and 1-1-95)
3, Remainder Return (date of death
MI
P
MI
pnor to 12-13-82)
5. Federal Estate Tax Return Required
_ 8. Total Number of Safe Deposit Boxes
_~ 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 T0:
Name Daytime Telephone Number
WM D SCHRACK III ESQ 717 432 9733
First line of address
124 W HARRISBURG STREET
Second line of address
City or Post Office
DILLSBURG
State ZIP Code
PA 170191268
CD
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Correspondent's a-mail address: Schracklaw@comcast.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.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURry DATE
~~~~;~`' (~~~~~~ `/./ o Susan L. Radcliffe (L> - / S -
ADDRESS ~' "~ ~ A ~
230 S. Baltimore Street. Dillsburq, PA 17019
SIGNATURE OF PR ARE OTHE N REPRESENTATIVE DAT
~ Wm. D. Schrack III Esq. ~~~
ADDRESS
124 W. Harrisburg Street, Dillsburg, PA 17019-1268
Side 1
1505610143 1505610143
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REGISTER OF 'CRUSE ON~
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1505610243
REV-1500 EX
DecedenCs Name Curry, Marie P.
RECAPITULATION
1. Real Estate (Schedule A) ....................................................................................... 1.
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.
7. Inter-Vivos Transfers & Miscellaneous fin; Probate Property
(Schedule G) a Separate Billing Requested............ 7,
8. Total Gross Assets (total Lines 1-7) ................................................................... . 8.
9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10.
11. Total Deductions (total Lines 9 & 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 COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal lax rate, or
transfers under Sec. 9116
(a)(1.2) X .00 15.
16. Amount of Line 14 taxable
2 7 7
8 64.9 6
16
,
at lineal rate X .045 .
17. Amount of Line 14 taxable
at sibling rate X .12 0 . 0 0 17.
18. Amount of Line 14 taxable
at collateral rate X .15 0.00 18.
19. Tax Due ................................................................................................................. . 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Decedent's Social Security Number
294,240.20
294,240.20
15,577.23
798.01
16,375.24
277,864.96
2'77 , 864.96
0.00
12,503.92
0.00
0.00
12,503.92
Side 2
1505610243 1505610243 J
REV-1500 EX Page 3 File Number 21-11-1331
Decedent's Complete Address:
DECEDENT'S NAME I
Curry, Marie P. ~I
- _ _ -_ _ _ ,
STREET ADDRESS
447 Bethany Drive
CITY STATE j ZIP
Mechanicsburg PA ~ 17055
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19) (1)
2. Credits/Payments
A. Prior Payments 11,750.00
B. Discount 618.42
Total Credits (A + B) (2)
3. Interest (3)
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)
Make Check Payable to: REGISTER OF WILLS, AGENT.
12,503.92
12,368.42
135.50
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 :........................................................................_ ~
~ ^x
b. retain the right to designate who shall use the property transfe«ed or its income :......................._...__ _
^ [~
c retain a reversionary interest; oc .............................................................................................................. n n
d. receive the promise for life of either payments, benefits or care? ......................................... _........... ~ ~ 0
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? ..............................................................................................................._..
^ fr ~~
u
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-1508 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, 8~ MISC.
PERSONAL PROPERTY
ESTATE OF
FILE NUMBER
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survivorship must be disclosed on schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 M & T Bank -checking account #10187642 0.07
2 M & T Bank -savings account #15004224540523 223,181.77
3 PNC Bank -checking account #5005799483 13,368.66
4 PNC Bank -checking account #5005799782 0.00
5 PNC Bank -savings account #5000963037 57,627.70
6 Donegal Insurance Company - refund on renter's insurance policy 62.00
TOTAL {Also enter on Line 5, Recapitulation) I 294,240.20
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form softevare only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98)
REV-1151 EX+ (10-06)
,~ SCHEDULE H
FUNERAL EXPENSES &
COMMONWEALTCCH OF PENNSYLVANIA
IN RES DENTEDECEDENTRN ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Curry, Marie P. 21-11-1331
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s) attached
B.
1
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
5,748.35
Street Address
City State Zip
Year(s) Commission oaid
2. Attorney's Fees Wm. D. SChrack I11 Esq. 7,000.00
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 373.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 2,455.38
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 15,577.23
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
Curry, Marie P. 21-11-1331
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Ex eR nses
1 Forest Hills Memorial Park -additional cost for grave opening on a Saturday 150.00
2 Forest Hills Memorial Park -grave, grave opening, vault, grave monument 2,364.50
3 Funeral Luncheon at Austin's, West Lawn 146.83
4 Pastor Carolyn Hetrick, Holy Spirit Lutheran Church, Reading -honorarium for graveside 150.00
service
5 Theo C. Auman, Inc. Funeral Home 2,937.02
H-A 5,748.35
Other Administrative Costs
6 Clerk of Orphans' Court -Release filing fee 5.00
7 Cumberland Law Journal -estate advertisement 75.00
8 Miscellaneous expense during period of administration (postage, faxes, copies, etc.) 15.00
9 Register of Wills -Inheritance Tax Return filing fee 15.00
10 Reserve for future administrative expenses 500.00
11 Social Security Administration -return November payment 1.718.00
12 The Patriot-News -estate advertisement 127.38
H-B7 2,455.38
Copyright (c) 2002 form software only The Lackner Group, Inc. Furm PA-1500 Schedule H (Rev. 6-98)
Rev-1512 EX+t12-OS)
~, SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Curry, Marie P. 21-11-1331
Report debts incurred by the decedent prior to death that remained unpaid at the dale of death, including unreimbursed medical expenses.
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08)
(If more space is needed, additional pages of the same size)
REV•1513 EX+(~~-08)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
Cur ,Marie P. ~ 21-11-13 31
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSONlS1 RECEIVING PROPERTY DECEDENT (Words) ($$$)
Do t ist Tr s
I TAXABLE DISTRIBUTIONS [include outright spousal
~ distributions, and transfers
under Sec. 9116 a 1.2
1 Nancy M. Deal Child 1/3 of residuary
1943 NE 6th Court, W201 estate
Fort Lauderdale, FL 33304
2 Jennifer Debiec Lawson Grandchild 1/3 of residuary
113 Wenatchee Road estate
Richmond, VA 23236
3 Susan Radcliffe Child 113 of residuary
230 S. Baltimore Street estate
Dillsburg, PA 17019
Total
Enter dollar amounts for distributions shown above on lines 15 throw h 18 on Rev 15 00 cover sheet, as a ro 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. 11-08)
'~;r~~~c`.13i11\('LTENTS\CURKY, Melvin 8: Ma*ie~,Will -Marie
~s~ ~i~~ qt r `des tez~
OF
~~~ P. CURRY
13E IT REMEMBERED, that I, MARIE P. CURRY, of Bethany Village,
1~'l(',L~L~Ii1LCal)(11'g, l~lllllbf;rldI1Q I~OIIIlIV', 1 G1111SyiVaiiid, ueiii~ v jviliiC::::i ::.~, I1°_:10:'`,' ~Ld
understanding, do make, publish and declare this as and for my Last Will and Testament,
hereby revoking and making null and void any and all Wills and Testaments and writings
iu the nature thereof by me at an_y time heretofore made.
ITEM 1: I direct that my hereinafter named Executor pay all my just debts, my
funeral expenses, and the expenses of the administration of my estate. With this
direction, I authorize and empower my Executor to expt~nd for iuv funeral expenses and
inlernlent such amounts as he may consider necessary and proper, without regard to any
unlit that may be prescribed by a court of law.
ITEM 2: I direct m_y Executor to pay all inheritance, estate, succession, and
legact~ taxes of whatsoever nature and kind, to which my estate, or the transfer of any
property passing Hereunder or otherwise passing byreason of my demise, may be subject,
and to charge such taxes against my residuary estate, it being my intention that none of.
the aforesaid taxes, either federal or state, on any property required to be included in my
g~~ss astate, under the provisions of any state or federal law now in force or hereafter
enacted, shall be prorated among the persons interested in my estate to vvhonl such
property is or maybe transferred or to whom any benefit accrl.les.
ITEM 3: All the rest, residue and remainder of my estate, of whatsoever
nature and wheresoever situate, whether it be real, personal or mixed, including property
over which I have a power of appointment, I give, devise and bequeath unto my spouse,
YII~LVIN R. CURRY, provided he survives nle for a period of thirty ~ 30) days.
ITrM 4: In the event that my beloved spouse should predecease me, fail to
survive me for a period of thirty (30) days, I direct that my estate be divided into three
(3) equal shares, to be distributed one (1) each to my daughters, NANCY DEAL and
SUSAN IZADCLIFFE, and the third share to my granddaughter, JENNIFER DEBIEC
LA111~ ON. In the event that any of the beneficiaries identified in :_his lten; -t predecease
me, and leave no issue surviving, I direct the share that would have passed to said
d~,ceased benc~f~iciary shall pass to, and be divided equally between, the remaining
surviving beneficiaries.
I``''~>\'I ,: I nominate, constihite and appoint my spouse, ~~I'r_"I~~'IN R. CURRY',
as Executor of this my Last Will and Testament. In the event my spouse, Melvin R.
Cui-ry, should predecease me, fail to qualify, cease to act, or renounce probate, I appoint
r1i~r eta uglitor, SUSAN L. RADCLIFFE, as alternate Executrix of this rnv Last Will and
Testament.
ITEM G: I direct that my hereinbefore named Executor, or his successor, shall
clot br: required to give bond for the faithful performance of duties in this or any
jurisdiction.
IN W SS /WHEREOI±, I have hereunto set my hand and seal this ~~ -~~- day
of ~ / , ?005. - J
~ -
MARIE P. CURRY ,.__
The preceding instrument, consisting of this and one (1) other typewritten hage,
,vas on the day and date thereof signed, sealed, published, and declared by the Testatrix
herein named, as and for her Last Will and Testament, in the presence of us, who, at her
request, in her presence and in the presence of each other, have subscribed our names
as ~vitness~ ier~t~.
~/ ~~ _ % ~~
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Page -2-
C01~1MONWEALTH OF PENNSYL~TANIA
CUljN"T~' OF YORIh
IvtARIE Y. CURRY,
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SS.
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and
Testatrix and the
signed to tl~le attached ~~r :o< ~~,i~i!ig iristruinent,
being first duly sworn, do hereby declare to the undersigned authority treat the 'T'estatrix
signed and executed the instrument as her Last Will and Testament, and that she signed
willilit;lti~, and That she executed it as her free and voluntary act for the purposes therein
expressed, and that each of the witnesses, in the presence and hearing of the Testatrix
sighed the ~Nill as witnesses, and That to the best of their knowledge, the "Testatrix was
at the tinge eighteen (18) years of age or older, of sound mind, anti under no consts•aint
or undue influence.
SVVOKN `I'O AND SUBSCRIBED
13EF'OK ME THIS ~-~- DAY
OI~ ~~~/,~~~~ ~ , ,005.
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,la~et S ~~ ~ y r~bAc
f 1 NY IN ~ +- L:yii~ b.i `4 ~. _ ~, V l,'J
i ME.mb~,+.1~3rm_~yf~ ~~n:a Ass:~c:aficn C! hi ~.ams
1 , , j :.,•
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MARIE- P CURRY _ -`~
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~,..
11/I&T F3~arik
~9~1 bin~hcil Read, MiEl;horu, DG 19966 Adjustment Services
Phone 2SHb-~02--1349
!~ ax (3U?) 9-1-3y55
)anuaty i, _'U1?
VVm D SCt1C11Ck Ili
124 Wesi l~arrisburg Street
lliflsbur~, l'A 17019-12b8
R~: Eatare ot_Marie P Corry
Social Security: 1 ~i7-09-3696
D•tte of Death: November 29, 2G 1 I
Dear Sir or Madam:
Per your inquiry on December 20, 201 1, please be advised that at tt~e time of death, the above-naTrted decedent
had on deposit wiUi this bank the following:
1. 71~pe <f~tc~~~uiutr
Aa ~~ ~ruu .Ntuuher
Otii~ncrsitif~ (Names of)
Savings Account
150042Z~5=F05~3
Marie P Cnrr~~
Rcmald Brian Radcliffe (POA)
Setsmt L Radcliffe (POA)
Opening Dute
Galctnc2' rnt Date of Deutlt
:1c'~'ru~d Inlt'12'Sl
Tonal
2. 71'/>~ of ~1c'['t~u~tl
,-1 t'~'uruu ,b'uniher
U~rtr~°~.rhi,~~ (NGIN~S of)
Opening Duty
1>itktn~~e rui 1)rm' of Death
Accrtrc~~l Lrtrrrit
7~otul
01/31/11
$223,1.15.09
$ 16.611
_ _ _- _ __
$223, I ti 1.77
Checking Accvtutt
I01b7642
Marie P Crtrn~
Ronald 13riait Radcliffe (POA)
Susmt L Radcliffe (POA)
07/Zti/cS l
x.07
.~ .al
--
$ . 07
.~
~~
LEAl71i~+G TtlE WAY
J~fuiuary 9, 2012
ll~'M D Schracl:, III. Esq
124 W Harrisburg St
Dillsb~u~g, PA 1701.9-1268
12f:,: Name: Marie P Carty
551: 187-09-3696
DOD: 11-29-2011
Dear Mr. Schrack:
N~_. ~~497 F. 1
In response to your request for Date of Death (DOD) balances for the customer noted above, our
records show the following:
Checking Account
Account # 500>799483 Established: 05-O1-2009
MARIE P CURRY
DOD balance: $ 13,368.62 + 0.(14 accrued interest
Interest paid 01-01-?011 thru 11-29-2011 $ 2.90 YTD
Accouzzt # SOOS799782 Established: 09-04-2009
MARIE P CURRY
SUSAN L RADCLIFFE REP PAYEE
DOD balance: $ 0.00 non interest bearing
Savings Accottat
Account #~ 5000963037 Established: 09-24-?001
MARIE P CURRY
DOD balance: $ 57,622.84 + 4.86 accrued interest
Interest paid Ol-O1-2011 thru 11-29-2011 $ 254.86 YTD
Please note that this office provides date of death balances for deposit accounts (IRAs, CDs, Checking and
Savings). ~'e do not process any financial transactions or provide statements. If you need assistance with
any of these items, please tali 1-888-PNC-BANK {1-888-762.-2265) or stop by your local PNC Baal: branch
office.
Sincerely,
National Financial Services Center
PNC Banl:, N.A.
Member FDIC
i~
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