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HomeMy WebLinkAbout07-10-121505613143 REV-1500 Ex (01-10> ~ OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes DEFnRTMENT OF REVENUE Po Box.2aosol INHERITANCE TAX RETURN 21 12 0377 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 02 17 2012 06 27 1993 Decedent's Last Name POLITZER-HARDY Suffix Decedent's First Name MICHAEL (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 WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ~ 2. Supplemental Return ~, 4. Limited Estate C qa. Future Interest Compromise (date of death after 12-12-82) 6 Decedent Died Testate ~ ~ Atta heCo a~of Trust a Living Trust ~I (Attach Copy of Will) py ) 9. Litigation Proceeds Received ~ 10 between i2 3~~J~anditlldatgesof deatn MI D MI i~ 3_ Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Retum Required ~ 8. Total Number of Safe Deposit Boxes iu 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 BRADLEY L GRIFFIE 717 243 5551 First line of address 200 NORTH HANOVER STREE Second line of address City or Post Office CARLISLE State 21P Code PA 17013 Correspondent's a-mail address: bgriffie@griffielaw.com REGISTER OF V~Lt~LS USE ON[C17 ~-'~ ,J FJ t ~ ~ t y ~7 r-- c:r' j=' .~: ~ . ~~ DTI ; '-~~l'$f ~~~ DATE'FIL~ t.Q ~~ J t.~- - r r~~-i r-e .1J C_ `~3 _~ ~~ ~~~ Under penalties of perjury, I declare that.l 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 representatwe is based on all informa h preparer has any knowledge. SIGNATURE OF P SON RESPONSIBLE FOR FILING RETURN DATE ~~~~~~ Geneva Politzer ''• h -1.:,L 42 Kenwood Avenue. Carlisle. PA 17013 SJJ:M7PrDRE REP OTHER THAN REPRESENTATIVE DATE • Bradley L Griffie ~/ - ~- R S ,~>°' rth Hanover Street, Carlisle, PA Side 1 1505610143 1505610143 1505610243 REV-1500 EX Decedent's Social Security Number oecedenesNeme pOlltzer-Hardy, Michael D. RECAPITULATION 1. Real Estate (Schedule A) ...................................................................................... . 1. 2. Stocks and Bonds (Schedule B) ........................................................................... .. 2. 4 , 980.63 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. 19 , 757.15 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7 64.8 6 7. Inter-Vivos Transfers & Miscellaneous lynq Probate Property (Schedule G) ~ J Separate Billing Requested............ 7. 8. Total Gross Assets (total Lines 1-7) .................................................................... . g. 25 , 502.64 9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... . 9. 11 , 0 99.7 6 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................. . 10. 1 , 4 7 0 . 7 5 11. Total Deductions (total Lines 9 & 10) .................................................................. . 11. 12 , 5 7 0.51 12. Net Value of Estate (Line 8 minus Line 11) ......................................................... . 12, 12 , 932.13 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. 12 , 932.13 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate. or transfers under Sec. 9116 0 00 15 0 00 . (a)(1.2) x .o0 . . 16. Amount of Line 14 taxable 12 932.13 1s 581 95 , at lineal rate X .045 . . 17. Amount of Line 14 taxable 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. 581.95 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. a Side 2 1505610243 1505610243 J REV-1500 EX Page 3 Der_Pdent's Complete Address: File Number 21-12-0377 DECEDENT'S NAME Politzer-Hardy, Michael D. STREET ADDRESS 42 Kenwood Avenue CITY ~ STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 2. Credits/Payments A. Prior Payments 1,200.00 B. Discount 60.00 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. 581.95 1,260.00 678.05 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 :............................................................................. ~ xx b. retain the right to designate who shaA use the property transferred or its income :.................................. Lx i c. retain a reversionary interest; or ............................................................................................................... iJ d. receive the promise for life of either payments, benefits or care? ............................................................ ~~ lu 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................................................................................................... ~ 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ~ Lx 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................................. -' ' x I 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 siblino 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-1503 EX+16-98} SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Politzer-Hardy, Michael D. 21-12-0377 _ All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 Oppenheimer Funds - 4,980.63 Account No. 005005001208394 83.316 shares at $59.78 per share (See attached statement) TOTAL (Also enter on Line 2, Recapitulation) 4,980.63 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Rev-1508 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, 8t MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Politzer-Hardy, Michael D. 21-12-0377 _ Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 F&M Trust -Account #15712800 19,757.15 (See attached statement) TOTAL (Also enter on Line 5, Recapitulation) I 19,757.15 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1509 EX+ (6-98) COMMONWEALTH OF PENNSYLVANYA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF ~ILE NUMBER Politzer-Hardy, Michael D. 21-12-0377 _ 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. Geneva B. Politzer B. C. ADDRESS 42 Kenwood Avenue Carlisle, PA 17013 RELATIONSHIP TO DECEDENT Mother ICIINTI V f1WNFr1 PR(~PFRTY~ 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 ASSE °!° OF DECD'S INTEREST DATE OF DEATH DECEDENT'S NTERESI" 1 A F&M Trust -Checking Account No. 3401383 1,529.71 50.000°/a 764.86 (See attached statement) (Decedent's name was added to this account of Geneva-Politzer on June 16, 2011) TOTAL (Also enter on Line 6, Recapitulation) f 764.86 (If more space is needed, additional pages of the same size) Copyright {c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98) REV-1151 EX+ (10.06) COM INHERITAN~E~ ~ R~TURN ANIA RESIDEN DECED NT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Politzer-Hardy, Michael D. _ 21-12-0377 ___ Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT N _ A, FUNERAL EXPENSES: Hoffman-Roth Funeral Home 2,024.72 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Geneva Politzer Street Address 42 Kenwood Avenue city Carlisle state PA zio 17013 Year/sl Commission paid 2012 1,500.00 2. Attorney's Fees Griffie 8~ Associates, P.C. 3,000.00 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant Geneva Politzer Street Address 42 Kenwood Avenue city Carlisle state PA zio 17013 Relationship of Claimant to Decedent Mother 4. Probate Fees 265.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 809.54 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 11,099.76 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 Politzer-Hardy, Michael D. 21-12-0377 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 Vital Records (additional Death Certificates) 45.00 2 The Sentinel (Estate advertising) 189.54 3 Cumberland Law Journal (Estate Advertising) 75.00 4 Reserves 500.00 H-B7 809.54 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+ (12-08) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMON WEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Politzer-Hardy, Michael D. f 21-12-0377 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) REV-1513 EX+ ~ t 1-08} SCHEDULE J COM IN~ ERITANCE~ ~ REN UYRN ANIA BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Politzer-Hard ,Michael D. ~ 21-12-03 77 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal ~ distributions, and transfers under Sec. 9116 a 1.2 Politzer, Geneva Mother One hundred 12,932.13 42 Kenwood Avenue percent of net Carlisle, PA 17013 distributable estate Total 12,932.13 Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 15 00 cover sheet, as a r o 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 ll -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI Copyright (c) 2009 form software only The Lackner Group, {nc. Form PA-1500 Schedule J (Rev. 11-08) April 18, 2012 I~~~lll~~~lll~~~~~~ll~~ll~i~~l~l GRIFFIE & ASSOCIATES PC BRADLEY L GRIFFIE 200 NORTH HANOVER STREET CARLISLE PA 17013 OppenheimerFunds~ OppenheimerFunds Services A Division of OppenheimerFunds,Inc. P.O. Box 5270 Denver, CO 80217-5270 www.oppenheimerfunds.com Re: 005005001208394 Oppenheimer Discover}~ Fund - Class A Shares ANN MARIE RIPLEY CUST FBO MICHAEL D POLITZER-HARDY UNIT GIFT MIN ACT VT Dear Mr. Ciriffie: We recently received your request for information regarding Michael D. Politzer-Hardy's Uniform Gift to Minors Act account. We were very sorry to hear that he passed away. Please extend our condolences to his family. The date-of-death account value was requested in your correspondence. As of February 17, 2012, the total dollar value of account number 005005001208394 was $4,980.53, based on 83.316 shares and a share price of $59.78 per share at Net Asset Value. The above-referenced account was established on December 28, 1993, and we were not able to locate any other accounts listed under Michael's Socia] Security Number. You also mentioned in your correspondence that you would like to know any interest which may have accrued for his account. Oppenheimer Discovery Fund, Class A shares does not pay interest. We can also confirm that there were no redemptions from Michael's account in the 12 months prior to his passing. VJe hope you find this information helpful. If you have any questions or need additional assistance, please email us via the "Contact Us" section of our website, www.oppenheimerfunds.com, or call us at 1-800-CALL-OPP (225-5677). We are available Monday through Friday from 8:00 a.m. to 8:00 p.m. Eastern Time. We will be glad to assist you. Sincerely, Emily Ross OppenheimerFunds, Inc. The Right GT'ay to Invest IDOC# 205595018 vuww.f~utrustoufto~.com April 30, 2012 Bradley L. Griffie, Esquire 200 North Hanover Street Carlisle, PA 17013 RE: Estate of Michael D. Politzer-Hardy (Deceased) SSN#: 188-74-0086 Date of Death: February 17th, 2012 Dear Mr. Griffie, -TRUST I have enclosed a statement package from July 12, 2005, the day the account was opened, through date of death, February 17th, 2012. The statement provides the legal name for the Trust, account number, date of death balance, any interest accrued over the time the account has been open, and all other information requested in your letter. There is a final fee that does need taken from the current market value, that fee totals $878.25. if you need additions information or have any questions or concerns, please fees free to contact John McGowan at (717) 441-2097. Sincerely, ~/~ Brittany Ritchey Investment & Trust Services Support Specialist II Enclosure 717-264-6116 888-264-6116 P.O. Box 6010 Chambersburg, PA 17201-6010 F I N A N (' I A I ~ fl I I I T I (1 N C__ F R (1 M P F fl P I F Y (1 11 K N n W o~ ~ ~ ~ ~ ~~ • o ~ ~ ~ ~~Z ~ ~ ~ ~ ~ ?D~ ~ ~ a ~ ~ o ~~~ 07 0 ~ ~ ~ ~m~ ~ m 0 ~-~ ~ ° DAD i ~ ~ o ~ o~Z ~ °' ~ ~ m fD ~ o ~~ ~~ ~ ~~ 3 m o ~ ~ _ ~ ~ o m c ~ ~ o ~• -~ ~ ~ i o m ~ ~ o ~ ~ m c a o o ~ ~~ m 0 I ~~ ~ n, ~ m o ~° o ~~ 0 _~ ~~ ~~ III < ~, o I ~m o~ ~~ it ~~ ~~ -~ Q o ~ ~~ ~ c ~I o ~ ~ ~ ~ o c ~ ~ ~' a 0 0 Q. c m s o ~ -.. m D 0 c ~_ 0 v O 0 N ~_ v N O N D 0 c ~_ ~_ U1 v N O a n N CD cO N (D N a 0 TI C N d CD (D N O tD n O C N d ~~ ll D c~ v m c ~ > > m a ~ ~_ O N N~ . ~ ~ ~ a v a p ~ G7 v c~ ~ ~' ~ ? r ~ o ~ o `~ ~ ~ 0 ~' Q p m ~ ~ m ~ ~ ~ O ~ ~ ~ ~ ~ c m 3 m ~ ~ ~ N ~A ~A O N O O O OD ~ W ~ ~ ~ p cn ~ n~ ~ (D p -o ~ ~ co ~' ~ ~ d C7 ~ in c~ X v ~' cn D v s n °- ~ v ,~» < t 0 ~ ~ ~ .~ ~ c .-. ~ c ~ m ~ < ~. °' ` o• ~ .-. ~ m ~ ~ ~ ~ ~ N m N O W fA N O N O O C ~ d ~ ~ j w o 0 0 0 o ~ v, O O O \° o p ~ ~ W N (q ~ N b9 EA ' N 'A O O O ~ O O O W O O p V v O O 0 ffi O O ~ N _ i M V O -• U7 7 N 0 0 0 0 0 0 n 0 ,~ 1`1 O O D n n O C '~ 'i'1 -t O 0 w~ N N O O CJ1 O O N N O N C1 n ~D v 0 N ~D d Q _~ ~~ O " ri -~ ^^~ YJ ~D ~D W rt N ~D n O C ^~ ~/ P ll D P ~ ~ w a a 'o a v N p~ (D cD ~l N CI1 CJ1 CJ N ~ Or I V ~ ~ I A N .~ N N I V Cn V Ui O N O W ~ C ~ n 3 -i O N -~ ~ ~ m O O '~ m ,z >t X ~ ~ D 3 0 C .~. ~~ d ~ fD 3 ,°a m m ^ a o ~ N O ~ ~ Q (D ~ (D ~ _ a ~ O x ~ ~' ~ o °' ~ fD ~ O N 7 n _ C 7 ,~-~ n C N d Q 7 ~ ~ N d ~ (D ~ d ~ lD ^ °~ a ~, O ~ O O 41I n .n~. ~. ~ ~ n o a m n ~. n ~ o ~ ~ o _. ~ a q ~. ~ ~ N ~, m .-. n p1 0' o ~ X a c ~ ~. m T T ~ 7 ~ ~ (D (D ~ N =, O n a m m m ~ ~ m cv m ~' m m C7 ~ a ma m ~ ~ -{ K tU N m m m m m s ~c n, m x s m ~ c c 3 m ,2 ,2 v m O O O ~ ~ ~ m ~ cn co' ° ~ m °' ~, n °' ,- .. .~ ~ ~ ° n o -f rn rn u N X N W ~ X ~ ~ (D ~' O (~ ~ o ~ ~ N ~ -~+~ O T ~ O - ~ O_ O O O O 0 0 0 0 0 O O O O I (D (D V N ~1 V A W U1 (Il W N I ~ ~ U7 N O I O O (O (D V N I V V A W V V A N O 0 0 ~ ~ N ~ O O O o V V A W O O O O 0 0 0 0 o e O O O O O O O O CO cD W ~ 0 O .D O .~+ O O~ O O O 0 D' ~ I v, ~. ~ ~ fh m ~ ~ -i N x ~ ~ O s0' ~. v 'D O N tD ~ ~ /~/~~ iI~ i ~. 0 C 7 ~' ~ m ~ a C7 "~ O .N. < m W V w ~ < N C ,~ ~ ^ 4 , D O 7 0 ~ ~ ~ -: _^ n 3 ~ n o m ~ /^ 7 0, V/ C N -< O m' N a ~ ~., N D ~ () .l ~ N C d April 18, 20'12 Grille & Associates Attorneys and Counselors at Law 200 North Hanover St Carlisle, PA 17013 RE: Michael D. Politzer-Hardy To Whom It May Concern: In reference to the above customer, our records show the enclosed information to be accurate as of the date of decedents death. If I may be of any further assistance, please contact me. Sincerely, Brenda Hahn Deposit Operations Clerk 717-261-3668 717-264-6116 :888-264-6116 P.O. Box 6010 Chambersburg, PA 17201-6010 FINA-N.CIAL SO.L,U`710NS... FROM P,,EO~PLE Y.OU KNOW; June 26, 2012 Griffie & Associates Attorneys and Counselors at Law 200 North Hanover St Carlisle, PA 17013 RE: Michael D. Politzer-Hardy To Bradley L. Griffie: Per our conversation on June 25, 2012 the information F&M Trust has regarding Michael Po{itzer-Hardy is as follows: Account 3401383 was opened December 18, 2001 as an individual account with Geneva B. Politzer as account owner. On June 17, 2011 a revised signature card was completed adding Michael D. Politzer-Hardy as joint with no survivorship. Sincerely, Brenda Hahn Deposit Operations Clerk 717-261-3668 . 717-264-6116. X888-264-61:16 P.O. Box 6010 Chambersburg, PA 1720.1-6010