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Home My WebLink About04-0930SCHRACK INSENBACH LAW OFFICES 124 W. HARRISBURG STREET · P. O. BOX 310 DILLSBURG, PA 17019-0310 PHONE (717) 432-9733 ~ ' FAX (717) 432-1053 · October 14, 2004 Register of Wills of Cumberland County Cumberland County Court House Carlisle, PA 17013 Ladies: Re: Estate of Betty I. Frick D/D 7.17.2004 You will find enclosed with this transmittal two copies of a REV-1500 Inheritance Tax Return for a Resident Decedent that is presented for processing. The return reports tax liability on joint assets as detailed. I also enclose one copy of the Rev-346, Estate Information Sheet, which verifies that no Letters were issued, and that the filing addresses "joint assets only", as well as the following checks: a) Register of Wills, Agent (Tax Lia) $4,205.01 b) Register of Wills (Filing fee) 15.00 Please accept the retumas presented, and return tome: c) d) e) stamped copy of front page of return Receipt for tax payment Receipt for fining fee WDS enclosure cc: Carol A. Goss Sincerely, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INOIVIDUAL TAXES DEPT 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 004505 SCHRACK WM D III ESQ 124 W HARRISBURG ST P O BOX 310 DILLSBURG, PA 17019 ESTATE INFORMATION: SSN: 162-22 9133 FILE NUMBER: 2104-0930 DECEDENT NAME: FRICK BETTY I DATE OF PAYMENT: 10/15/2004 POSTMARK DATE: 10/14/2004 COUNTY: CUMBERLAND DATE OF DEATH: 07/17/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $4,205.01 TOTAL AMOUNT PAID: $4,205.01 REMARKS: SEAL CHECK# 1713 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS I REV ~ PENNSYLVANIA ,~"~1~'~ DEPARTMENT OF REVENUE INHEEITANCE TAX RETURN ~~~ DEP~ 28~01 ~HARRISBURG, PA 17128~01 DECEDE~'S ~ME (~ST, FIRS[ AND MIDDLE INITIAL) FRICK, Be~ I. DATE OF D~TH (MM-D~Y~R) ~ DATE ~ BIRTH (MM-DD-Y~R) 07/17/2004 ~O3/21/1925 (IF ~PLI~LE) SURV~ING SPOUSE'S N~E (~ FIRST, AND MIDDLE INITIAL) N/A ~ 1. ~ginal Return ~ 2. Supplemen~l Return ~ 4. Umited E~te ~ 4a. F~um Interest Core.raise (~m ~ ~ath ~er 12-~2~) ~ 6. D~dent Di~ Tes~e (~ ~ or ~ ~ 7. D~edent Mainained a LMng Trust ~ 9. L~ga~on P~s R~lv~ ~ 10. S~usal Pove~y Credit (da~ N~E Wm. D. Schrack III SCHICK & LINSENBACH ~W OFFICES ~LEPHONE NUMBER (717) 432-9733 1. Real ~te (~ule A) (1) 2, S~s and Bon~ (Schedule B) (2) 3. Cb~ He~ C~raion, Pa~mhip or ~le-Pm~eto~ip (3) 4. Mo~gages & No~s Revivable (~ule D) (4) 5. C~h, Bank ~ts & Mismllane~s Personal Pmp~ (5) (~h~ule E) 6. Jointly ~ed P~ (~ule F) (6) ~ Separate Billing R~ues~d 7. In~r-?~s Tmnsfem & Mismllaneous Non-Pro.ts Pm~ (7) (~ule G or L) 8. Toai G~s ~se~ (Io~1 Lines 1-7) 9. Funeral Ex~nses & ~ministm~e ~sts (Schedule H) (9) 10. Deb~ of O~t, Modgage L~bili~es, & Liens (Schedule I) (10) 11. Total ~u~lons (to~l Lines 9 & 10) (11) 12. Net Val~ ~ Esta~ {Uno 8 minus Line 11) (12) 13. Chadaae a~ G~em~nal Beques~c 9113 Trusts for ~ an elocon to ~x has n~ ~en (13) ~de (Sc~du~ J) 14. ~t Value Sub~ to Tax (Line 12 minus Line 13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE ~TE8 m~, ~ ~ns~m under S~. 9116 (a)(12) x .0 (15) 16. ~ount of Une 14 ta~ble at lineal rate 98 3~2 98 x.0 (16) 17. ~ount of Line 14 axab~ al sibling rote x ,12 (17) 19. Tax Due SOCIAL SECURITY NUMBER 162-22-8133 THIS RETURN MUST BE FILED IN DUPLICATE wrrH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER COMPLETE MAILING ADDRESS 124 West Harrisburg Street P. O. Box 310 Dillsburg, PA 17019-0310 108,449.34 (8) 10,086.36 (18) (19). 108,449.34 10,086.36 98,362.98 98,362.98 4,426.33 4,426.33 Decedent's Complete Address: STNcc i ADDRESS _ c/o 5.O~Summer Drive, C~Dillsburg l STATEpA r z~P17o19 I Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Povady Credit B. Prior Payments C. Discount 221.32 3. Intemst/Peca~ if applicable Total Credits (A + 8 + C ) D. Interest E. Penalty Total Interast/Penaity ( D + E ) 4. If Line 2 is greater than Line I + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I 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. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT (1) 4,426.33 (2) 221.32 (3) (4) (5) 4,205.01 (5A) (5B) 4,205.01 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 pmpady transferred or its income; ............................................ [] [] c. retain a reversionary interest; or .......................................................................................................................... [] [] d. receive the premise for life of either payments, benefits or sara? ...................................................................... [] [] 2. If death °courmd after December 12, 1982, did decedent transfer pmparty within one year of death without receiving adequate consideration? .............................................................................................................. [] [] 3. Did decedent own an "in trust for" or payabta upon death bank account or security at his or her death? .............. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate preperty 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. ~IG~IATi~RE OF PE:~SON RESPpNSIBLE.,EO~FILING RETURN DATE 50 Summer Ddve, Dillsburg, PA 17019 533 S. Baltimroe St., Dillsburg, PA 17019 P. O. Box 310, Dillsburg, PA 17019 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 RS. §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% [72 RS. §9116 (a) (1.1) (ii)]. T~ statute does mt exemet a transfer fo a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return ara still applicable even if the surviving spouse is the only benefidary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a steppamnt of the child is 0% [72 RS. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedenfs lineal beneficiaries is 4.5%, except as noted in 72 RS. §9116(1.2) [72 RS. §9116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedenrs siblings is 12% [72 RS, §9116(a)(1,3)1. 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. , - '- - llicll,llTill intb' @,r}Jtam.ellt OF BETTY I, FRICK BEITREMElVlBERED, thatl, Bettyl. Frick, of201 WiddersDrive. R.D.iI2, Mechnnicsburg. Monroe Township. Cumberland County. Pennsylvania, being of sound mind~ memory Qnd understanding. do malte. publish and declnre this as and for my Last Will and Testament, hereby revoldng and malting null and void any and all Wills and Testaments und writings in the nature thereof by me at any time heretofore mnde. ITEM.!.: I direct that all my just debts and funeral expenses be paid as soon tlftCl' my demise os mny be convenient. ITEM!: All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situated. whether it be- real, personal or mixed. including proper ty over which r have n power of appointment, I give, devise and bequeath unto my issue. in equnl shares. per stiI"pcs . .!1:EM,:!.= I appoint the Commonwealth Nntiono.l Dan],: or Harrisburg. Pennsyl- vania, guardinn of any prope:rly which posses either under this Will or otherwise to II minor and with respect to which I am Duthol'ize<1 to nppoint n guardian and hove not otherwise specifically done so, provided t11nt this appointment of a guardian shall not supersede the right of any fiduciul"y in its discretion to distribute a share where possible to the minor or to anothel' for the minor's benefit. Such guardian shall have the power to use principal as well as inc'orne. from time to time for the minor's support and education including college education, both graduate "imd undergraduate without regard to his or her parent's ability to provide for such support and edue.o.tion. or to mlllte payment for these purposes, without further responsibility to the minor's parent or to any persQn taldng cnre of tho minor. ~ i: I oil'ect thut my rcsiotH\l"Y estate shnll curry the burden of nIl inhcrilnncQ. tt'unsfel'. succession. 01' CShllc tUXC$. both stote nnd fCdel'ul,_'nnCl nlllcgacies or bequests made in this my Last Will und Testament or in any Codicils thereto. shall WITNESS' 1\ . (illiA ~ . W --X'J ck.?, rA'\1d.n , ~') )Ja(L~.U-j " .~. :'. .. I .. _:.".~......,.. - '. ,J~"":'/ ..' d~ BllTTY I. J>JUCK / (SEAL) "'~~-~'---_._-~---..._-,~_.__.. ~~'-.~'_._-~~"-,._---~.__._~~----_._- _~.l"'" be paid free from any deduction whatsoever for any such taxes. ITEM~: I appoint my daughters, Delores J. Smith and Cynthia L. Castle, as Co-Executrixes of this my Last Will and Testament. ITEM~: I direct that my Executrixes, guardian or their successors shall, not be required to give bond for the fnitl,ful performance of their duties in any jUl'isdiction. IN WITNESS WHEltEOF. ] luwc hC:1.'ounlo set my hnnd uno senl lbisMhcl/lY of C>c:tt> to "-.... . 1974. .a~ .J '~ '.4! .' ~ _y.. ._""A-. . (SEAL) BETTY I ?'nrCK The preceding instrument, consisting of this and one other typewritten page was on the day and date thereof signed, sealed. published nnd declared by BETTY I. FRICK, the Testatrix herein named, as and for her J...!lst Will and Testament, in the presence of us, Wl10, at her request. jn her presence and in the presence of each othPor, hl1ve ~ubf.;C"ribecl our nnlncs !lR wi1ncs,Qf).'" hereto. CY. .!) 01' LJ,..U,,,i~, (j _ 1:,- 01' 1...))(1.1)/\ i diu"), yd.. REV-'.09 EX+ 16-98* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY.OWNED PROPERTY ESTATE OF FRICK, Betty I. FILE NUMBER SS#162-22-8133 If an asset was made Joint wtthln one year of the decedent's date of death, It must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A GOSS, Carol A. 50 Summer Drive, Dillsburg, PA 17019 Daughter B. McCALEB, Bettiejean 533 S. Baltimore Street, DiIIsburg, PA 17019 Daughter c. JOINTLY.OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER ATTACH OEED FOR JOINTLY.HELD REAL ESTATE. VALUE OF ASSET tHEREST DECEDENT'$ INTEREST ,. A. ... 1 A&B 0312112004 Members 1st FCU, Savings Acc1157863-oo 773.84 100% 773.84 2 A&B 0312112004 Members 1st FCU, Checking Acct157863-ll 7,071.03 100% 7,071.03 3 A&B 03121/2004 Members 1st FCU, Investment Savings Acc1157863-D5 100,604.47 100% 101,604.47 TOTAL (Also enter on line 6, Recap,ulation) $ 108,449.34 (If more space is needed, insert additional sheets of the same size) REGULAR SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Date Joint Ownership Established CHECKING ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Date Joint Ownership Established INVESTMENT SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Date Joint Ownership Established Estate of: BETTY I. FRICK Date of Death: 07/17/2004 Social Security Number: 162-22-8133 ,., lK MEMBERS 1" FEDERAL CREDIT UNION 157863 -00 04/05/1996 \ $773.50 $.34 $773.84 Carol A. Goss, Bettie Jean McCaleb 03/21/2004 157863 -11 04/05/1996 " $7,070.46 $.57 $7,071.03 Carol A. Goss, Bellie Jean McCaleb 03/21/2004 157863 -05 06/15/2001 $100,569.48 $34.99 $100,604.47 Carol A. Goss, Bettie Jean McCaleb 03/21/2004 1j;;BERS 1ST FEDERAL CREDIT UNION -dd2~ o nise A. Wolfe Insurance Supervis r August 12, 2004 5000 Louise Drive. Po. Box 40 . Mechanicsburg, Pennsylvania 17055 . (717) 697-1161 . www.members1st.org REV-1511 EX. 1'2.99). COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FRICK, Betty I. FILE NUMBER 55#162-22-8133 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Cocklin Funeral Home 8,821.36 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions 0.00 Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address Ci~ . State Zip Year(s) Commission Paid: 2. Attorney Fees - Wn. D. Schrack III, Esquire 1,250.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 0.00 Claimant Street Address C~ State ,Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Register of Wills of Cumberland County 15.00 TOTAL (Also enler on line 9, Recap~ulalion) $ (If more space is needed, insert additional sheets of the same size) 10,086.36 REV-1513 EX+ (9-00) '* SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FRHX, Betty I. FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(SI RECEIVING PROPERTY 00 Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS ~nclude outright spousal distributions, and transfers under Sec. 9116 (al (1.211 1 Delores J. Smith, 5943 Devonshire Hts. Rd., Harrisburg, PA 17112 Daughter 1/5 of residue 2 Cynthia L. Castle, 1291 Leidigh Dr., Mechanicsbur9, PA 17055 Daughter 1/5 of residue 3 Carol A. Goss, 50 Summer Dr., Dillsburg, PA 17019 Daughter 1/5 of residue 4 Bettiejean McCaleb, 533 S. Baltimore St., Dlllsburg, PA 17019 Daughter of residue 5 Keith A. Frick, 3 Northem Dancer Dr., Dillsburg, PA 17019 Son 1/5 of residue ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS . TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REY-1500 COYER SHEET $ 0.00 88#162-22-8133 (If more space is needed, insert additional sheets of the same size)