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Home My WebLink About07-24-12-J 1505611185 REV-1500 EX (02-11)(FI) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes PO BOX 280601 INHERITANCE TAX RETURN 21 11 1181 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date Of Blrth MMDDYYYY 191-09-3920 10242011 110819],6 Decedent's Last Name Suffix Decedent's First Name M I MALPEZZI VICTOR E (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 Li it d E t t Prior to 12-13-82) ^ ^ . m e s a e 4a. Future Interest Compromise (date of 5. Federal Estate Tax Return Required 6 Decedent Died Testate death after 12-12-82) ^ 7 D ~ . . ecedent 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 RICHARD C• SNELBAKER, ESQ 717-697-8528 First Line of Address 44 WEST MAIN STREET Second Line of Address State ZIP Code PA 17055 P-.~ REGISTER O~VDILLS USE ONEir ~ ~ r ~„~ IaJ TJ .. - C; ..., ~ ...j... ,. r j ~- ~.' ~= ,_ ra ~ 0 t---, __ v'" R ~ ~- ~ - ~i7 . . -- ~~ s -D DACE FILED C._:? T?.~`i t.~> r~ ~` ~ I City or Post Office MECHANICSBURG Correspondent's a-mail address: ri ' _~ ~ :':'- i~ j i:~~ Under penalties of perjury, I declare that 1 have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, cohr:ct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. STEPHE,`~j J • MALP~ZZI, EXECUTOR 3411 VIBURNUM DRIVE, MA~ISbN WI 53705 U fHER THAN REPRESENTATIVE ADDRESS RICHARD C• SNELBAKER, ESQ• 44 WEST MAIN STREET, MECHANICSBURG PLEASE USE ORIGINAL FORM ONLY pA 17055 1505611185 Side 1 OM4647 3.000 1505611185 1l~ ,; 1505611285 REV-1500 EX (FI) Decedent's Name: MALPEZZI VICT R Decedent's Social Security Number 191-09-3920 E RECAPITULATION 1. Real Estate (Schedule A) 1 0 • 0 0 2. Stocks and Bonds (Schedule B) . 2 10 , 0 0 0 , 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) , 3. 0 • 0 0 4. Mortgages and Notes Receivable (Schedule D) _ _ 4 0 • 0 0 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 5. ], 9 5 , 7 41.8 4 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested g. 0 . 0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 0 . 0 0 8. Total Gross Assets (total Lines 1 through 7) 8 2 O S , 7 41.8 4 9. Funeral Expenses and Administrative Costs (Schedule H). g. ], 4 , 0 2 6. 5 8 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 10. 17 , 6 7 7 • 4 6 11. Total Deductions (total Lines 9 and 10) , 11 31 , 7 0 4 • 0 4 12. Net Value of Estate (Line 8 minus Line 11) 12 ], 7 4 , 0 3 7 • 8 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) , 1 g 0 • 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) . 14 17 4 , 0 3 7 , 8 0 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 4~ at lineal rate x .0 17 4, 0 3 7.8 0 1 s. 7, 8 31.7 0 17. Amount of Line 14 taxable at sibling rate x .12 0• D D 1 7. D• D D 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18. 0. 0 0 19. TAX DUE 19. 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505611285 15D5611285 OM4648 3.000 7,831.70 a REV-1500 EX (FI) Page 3 Decedent's Complete Address: File Number ~1. 1.1. 1~1~~1~ DECEDENT'S NAME MALPEZZI VICTOR E STREET ADDRESS UPPER ALLEN TWP • , CUMBERLAND COUNTY CITY STATE ZI P MECHANICSBURG PA 17055- Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 8, 5 0 0. 0 0 B. Discount 4 2 5.0 0 3. Interest 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) (1) 7, 831.70 8,925.00 (3> 0.00 1,093.30 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0 • 0 0 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: 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? Yes ^ ^ ^ No 0 ^X 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? ^ ^ 0 0 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. §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)]. 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. Total Credits (A + B) (2) OM4671 2.000 REV-1503 EX + (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT OF FILE NUMBER Victor E Malpezzi 21 11 1181 All property jointly-owned with right of survivorship must be disclosed on Schedule F. 3wasss i.ooo (If more space is needed, insert additional sheets of the same size) REV-1508 EX+ (11-10) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS, 8r MISC. RESIDENT DECEDENTTURN PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Victor E Malpezzi 21 11 1181 Include the proceeds of litigation and the date the proceeds were received by the estate. All property joint) owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. M&T Bank IRA account No. 35004201749552. 2 M&T Bank IRA account No. 35004201749560. 3 PNC Bank, N.A. checking accoun t No. 5112028617 4 PNC Bank, N.A. certificate of deposit No. 11020046510 5 PNC Bank, N.A. certificate of deposit No. 11020046509 6 PNC Bank, N.A. certificate of deposit No. 11020046507 TOTAL (Also enter on line 5, Recapi owasnD 2 00o If more space is needed, use additional sheets of paper of the same size. 2,850.00 6,640.26 36,246.45 50,001.71 50,001.71 50,001.71 g~ 195,741.84 REV-1511 EX+~,QO9, SCHEDULE H pennsylvania DEPARI'MENi OF REVENUE FUNERAL EXPENSES AN D INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT _ ESTATE OF FILE NUMBER Victor E MalQezzi 21 11 1181 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ Malpezzi Funeral Home funeral services 9,943.45 B. 1 2. 3. ADMINISTRATIVE COSTS Personal Representative Commissions: waived Name(s) of Personal Representative(s) Street Address City State ZIP Year(s) Commission Paid: Attorney Fees: Snelbaker & Brenneman, P.C. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant 2,543.75 Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 5. Accountant Fees: 6. Tax Return Preparer Fees: 153.50 7. 1 Cumberland Law Journal advertise Executor's Notice 75.00 Total from continuation schedules 1,310.88 TOTAL (Also enter on Line 9, Recapitulation) $ 14 026.58 swasac z o0o If more space is needed, use additional sheets of paper of the same size. Estate of: Victor E. Malpezzi 21 11 1181 Schedule H Part 7 (Page 2) 2 Register of Wills filing fee for Inheritance Tax Return 15.00 3 The Sentinel advertise Executor's Notice 221.40 4 UPS mailing costs 74.48 5 Reserve for filing fees, accountant fees and other miscellaneous costs associated with the administration of the Decedent's estate 1,000.00 Total (Carry forward to main schedule) 1,310.88 REV-1512 EX+(12-OB) SCHEDULE Pennsylvania DEPARTMENTOF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Victor E. Malpezzi 21 11 1181 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. awasAH z.ooo If more space is needed, insert additional sheets of the same size. REV-1513 EX+(01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF: FILE NUMBER: ~7i i.t'. ~- L' M~lr.en.~i 71 1 1 11 Q'1 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [InGude outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. Stephen J. Malpezzi 3411 Viburnum Drive Madison, WI 53705 One Third of Residue: 58,012.60 Son 58,012.60 2 Michael J. Malpezzi 432 South High Street Mechanicsburg, PA 17055 One Third of Residue: 58,012.60 Son 58,012.60 3 James A. Malpezzi 144 Kinsinger Road Halifax, PA 17032 One Third of Residue: 58,012.60 Son 58,012.60 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1 8 OF REV-1500 COVER SHEET, AS APP ROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. 8. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0.00 9W46AI 2.000 If more space is needed, use additional sheets of paper of the same size. LAST WILL AND TESTAMENT BE IT REMEMBERED THAT I, VICTOR E. MALPEZZI, a resident of 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 any and all Wills and Codicils previously made by me. I I declare that I am not married, my beloved wife, MAYE I. MALPEZZI, having predeceased me and that I have three (37 sons, ' STEPHEN J. MALPEZZI, MICHAEL J. MALPEZZI and JAMES A. MALPEZZI. II I direct that my debts and funeral expenses be paid as soon after my death as is practicable by my Executor out of my residuary estate, but not from any assets, funds, death benefits or insurance proceeds which are otherwise excludable or exempt from my gross estate for federal estate valuation or +,ax purposes. IlI I direct that all estate, succession, legacy, inheritance or other transfer taxes, however designated that shall become payable by reason of my death in respect of all property comprising my gross estate for death tax purposes, whether or not such property passes under this LAST t-BILL, shall be paid by my Executor out of my residuary estate, but not from any assets, funds, death benefits or insurance proceeds Tahich are otherwise excludable or exempt from my gross estate for federal estate valuation or tax purposes. IV I give, devise and bequeath all my property, whether real or personal, wherever situate, including any property over which I may have a power of appointment, to my three (3) sons, STEPHEN J. MALPEZZI, MICHAEL J. MALPEZZI and JAMES A. MALPEZZI, in equal shares, per stirpes. ~T I nominate, constitute and appoint my son, STEPHEI~I J. MALPEZZI, as Executor of this LAST WILL, to serve without bond. If S'PEPHEN is unable or unwilling to act in that capacity, then I nominate, constitute and appoint my son, MICHAEL J. MALPEZZI, as Executor, to serve without bond, IN WITNESS G7HERECF, I, VICTOR E. MALPEZZI, have set my hand ;~ to this LAST WILL, -this ~~ f~ day of ~~~'%'~ ~~5 , 1988, ,~' ~ ~ ,. V_~CTOR E. MALPEZZI ~~- ~LCffidOWLEDGEMENT COMMONWEALTH OE PENNSYLVANIA ss. COUNTY OF CUMBERLAND , I, VICTOR E. MALPEZZI, 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 ~1~ILL; that I signed it as my free and voluntary act for the purposes therein expressed. // ~ i VICTOR E. MALP ~ZZI Sworn or affirmed to and acknowledged bef Ora me by VICTOR E. MALPEZZI, Testator, this .~G %`h day of ~1'„~~,;i , 1988. _, ~ i Notary Public ~. - ~. ~Y ~. __ __ CARiA'r. BOOK i SHlRF, No±ary Pu6iiu _~ ~ 'R1,~ .. i.,;burg ~umberhn : , t a. °~,:~_- - ~~'~ ' AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ss. COUNTY Or CUMBERLAND , We, /IiUr~e~ %t~ ~1~ceL~/.s~ dJ1 and ~~~_-t~F /7'7..Jr:~,~l the witnesses whose na;nes are signed to the attached or foregoing instrument being duly qualified according to law, do depose and say that T.ae were present and saw Testator sign and execute the instrument as his LA5'T GALL; that VICTOR E. P~IALPEZZI signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge, the Testator was at the time 18 years of age or more, of sound mind and under no; constraint or undue influence, j ~~ .~~ ,~ff~~ ~e ~r.~/~ l ~~• / t' (~ Sworn or affirmed to and acknowledged before me this ofisv:`3 day of ;~uoi~~i~ , 1988. -,/ _ / ~~~- 'T ~is Lie ~ u~ Notary Public LARLA F. SROKcNSi;fRE, Notary Pu6Ii~ 81e;:?;:;nicsburg. fumber!an ''a, Pa. 1~hy 5:ommiuiun cxaire, Apri:, ]9?@