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1505610105
REV-1500 ~(°Z-11't~"~'
nenr~n~ nae nun v
PA Department of Revenue Pennsylvania Count' Code Year File Number
Bureau of Individual Taxes "~" ~~"`"~`
INHERITANCE TAX RETURN - ' -
PO BOX z806oi '_ ~hj cc II CL
Harrisburg, PA 1'7128-0601 RESIDENT DECEDENT ~I ' ~ 0 T 7 C~
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY
_ _. Date of Birth MMDDYYYY
_-
201-09-1488 04/07/2012 10/20/1918
Decedent's Last Name Suffix
_. _.. Decedent's First Name
GARRO ' I MIMI
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name SuTFlx Spouse's First Name
Spouse's Social Security Number
FILL IN APPROPRIATE OVALS BELOW
QID 1. Original Return
O 4. Limited Estate
O 6. Decedent Died Testate
(Attach Copy of Will)
O 9. Litigation Proceeds Received
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
O 2. Supplemental Retum
O 4a. Future Interest Compromise (date of
death after 12-12-82)
O 7. Decedent Maintained a Living Trust
(Attach Copy of Trust.)
O 10. Spousal Poverty Credit (Date of Death
Between 12-31-91 and 1-1-95)
MI
MI
O 3. Remainder Retum (Date of Death
Prior to 12-13-82)
O 5. Federal Estate Tax Return Required
_ 8. Total Number of Safe Deposit Boxes
O 11. Election to Tax under Sec. 9113(A)
(Attach Schedule O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
__ _
JOSEPH GARRO, JR
_.. __ (610) 265882
__. _.. _... _ ._. .
.z_
REGISTE F ILLS U36~ONLY
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First Line of Address
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Second Line of Address
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2
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560 GENERAL MUHLENBER _
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......_~ _---..._..
City or Post Office ......_- ... _._.. ........... ...__
.
State ZIP Code FILED
w_._._. ..w.w
~ .._ _._._ ._. ._,._._ _.,. _...... - _ . .
. ... ..... .. ~
KING OF PRUSSIA PA 19406
Correspondent's e-mail address:
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,
tt is tNe, correct and complete. Declaration of preparer other than the personal representative is based on ell infonnatbn of which preparer has any knowledge.
SIGNATURE OF RSOK RESPONSIBLE FOR F1dING RETURN DATE
NVUKt.7J
560 G L UHLENBERG, ING OF PRUSSIA, PA 19406 ~ r'{-
SIGNAT OF PREPARER O ER THAN REPRESENTATIVE i DAYE /1
L~
111 N CHESTER PIKE, CHESTER, PA 19036
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610105 1505610105
V~
REV-1500 EX (FI)
Decedent's Social Security Number
Decedent's Name: MIMI GARRO 201-09-1488
RECAPffULATION
1. Real Estate (Schedule A) ... . ......................................... 1. 0.00
2. Stocks and Bonds (Schedule 8) ....................................... 2. 0.00
3. Closely Held Corporation, Partnership or Sole-Propdetorship (Schedule C) ..... 3. ` 0.00
4. Mortgages and Notes Receivable (Schedule D) ........................... 4. ~ 0.00 '
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. ; 0.00
6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6. 52,342.34
__,.... ~...____ .,,_m..._..,., ____,_ _ ...
7. Inter-wos Transfers & Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested....... 7 0.00
8. Total Gross Assets (total Lines 1 through 7) ............................. 8.
9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9.
52,342.34
8,499.50
10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ......... ...... 10. ! 253.50
11. Total Deductions (total Lines 9 and 10) ........................... ...... 11. ~ 8,753.00
12. Net Value of Estate (Line 8 minus Line 11) ................... . .... ...... 12.. 52,342.34
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which --- --~- -- -- - ----..~.. _._,.._,_.... _,_..,,,
an election to tax has not been made (Schedule J) .................. ...... 13. 0.00 I
14. Net Value Subject to Tax (Line 12 minus Line 13) .................. ...... 14. ' 43,588.34 ',
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X .0_
~_.._.._ .,._.~_w_~~ ._, ....~.... _ __.-.__.__.
16. Amount of Line 14 taxable
at lineal rate X .0 ~ 43,589.34
17. Amount of Line 14 taxable LL ~~ ~ . ~'-'~'~} ' "~~ -. w.~ ' ~.
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
15. ''
is. 2,615.36 !;
17.
18.'
_..,_...._..._.__...-.._._,....._ ._ ._...__ ..,.._.., j
19. TAX DUE ......................................................... 19. '; 2,815.36
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
1505610205
Side 2
1505610205 1505610205 J
REV-1500 EX (FI) Page 3
File Numher
Decedent's Complete Address:
DECEDENTS NAME
MIMI GARRO
STREET ADDRESS
327 WALNUT STREET
CITY
SHIPPENSBURG STATE
PA ZIP
17257
Tax Payments and Credits:
2.
Tax Due (Page 2, Line 19)
CreditslPayments
A. Prior Payments _
B. Discount
3. Interest
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund.
(1)
2,615.36
(3)
(4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 2,615.36
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 ............................................ ^
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? .............................................................................................................. ^
3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? .............. ^
4. Did decedent awn an indroidual 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._
b..
C~'y'
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 benefiaaries 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)
REV-i$Og EX+ (oi-io)
~ Pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCMEpYLE F
)OINTLY-OWNED PROPERTY
ESTATE OF: FILE NUMBER:
MIMI GARRO 21120448
If an asset bwma jointly owned within one year of the decedent's date of death, R must be roported on Schedule G.
SURVMNG JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT
A• JOSEPH GARRO JR 560 GENERAL MUHLENBERG SON
KING OF PRUSSUA, PA 19406
e' KAREN THOMPSON 327 WALNUT STREET DAUGHTER
SHIPPENSBURG, PA 17257
C.
JOINTLY OWNED PROPERTY:
ITEM
NUMBER LE'RER
FOR JOINT
TENANT DATE
MADE
JOINT DESCRIPRON OF PROPERTY
INCLUDE NAME OF FINANCIAL WSITTln70N AND BANK ACCOUNT NUMBER OR SBAllM
IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY HELD RFAL ESTATE.
DATE OF DEATH
VALUE OF ASSET % OF
DECEDENrS
INTEREST DAZE of DEATH
VALUE OF
DE~DENiS INTEREST
1. A• 02!24/84 CITIZENS BANK ACCT #6104823118 12,776.00 50 6,388.00
2 A 03122/11 CITIZENS BANK ACCT #6244687365 44,978.38 50 22,489.19
3 B 04113/10 F&M TRUST ACCT #00007152043 46,930.31 50 23,465.15
TOTAL (Also enter on Line 6 Recapitulation) I # 52,342.34
If more space Is needed, use additional sheets of paper of the same size.
REV-1511 EX+ (10-09)
~ Pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
MIMI GARRO 21.12-0446
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION
AMOUNT
A. FUNERAL EXPENSES:
1' FOGELSANGER-BRICKER FUNERAL HOME INC 8,499.50
B. ADMINISTRATIVE CO5T5:
1. Personal Representative Commissions:
Name(s) of Personal Representative(s)
Street Address __
City State ZIP
Year(s) Commission Paid:
2• Attorney Fees:
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:
5. Accountant Fees:
6• Tax Return Preparer fees:
7.
TOTAL (Also enter on Line 9, Recapitulation) I ~
IF more space is needed, use additional sheets of paper of the same size.
153.50
100.00
8,753.00
' REV-1513 EX+ (01-10)
Pennsylvania
DEPARTMENT OF gEVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE 7
BENEFICIARIES
tsrwrt vF: FILE NUMBER:
MIMI GARRO 21-12-0446
NUMBER NAME AND ADDRESS OF PERSON(S) RECEMNG PROPERTY REIDo NoeSLirt T~ruOttaa(a)~ AMOOF ESTATE ARE
I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under
Sec. 9116 (a) (1.2).]
1• JOSEPH GARRO JR, 560 GENERAL MUHLENBERG, 50
KING OF PRUSSIA, PA 19406
2 KAREN THOMPSON, 327 WALNUT STREET 50
SHIPPENSBURG, PA 17257
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE.
NON-TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
L
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. ~
If more space is needed, use addlNonal sheets of paper of the same size.
REGISTER OF WILLS
CUMBERLAND COUNTY
PENNSYLVANIA
CERTIFICATE OF
GRANT OF LETTERS
No . 2012- 00446 PA No . 21- 12- 0446
Estate, Of : M/Ml PIERUCCI GARRO
(First, Middle, Lastl
Late Of : SHIPPENSBURG TOWNSHIP
CUMBERLAND COUNTY
Deceased
Soci aI Securi ty No : 201-09-1488
WHEREAS, on the 16th day of April 2012 an instrument dated
July 23rd 1999 was admitted to probate as the last will of
M/M/ PIERUCCI GARRO
(feat, Middle, Leatl -
late of SH/PPENSBURG TOWNSH/P, CUMBERLAND County,
who died on the 7th day of April 2012 and,
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wills in and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby,
certify that I have this day granted Letters TESTAMENTARYto:
JOE GARRO JR
who has duly qualified as EXECUTOR(R/Xl
and has agreed to administer the estate according to law, all of which
fully appears of record in my office at CUMBERLAND CDUNTYCOURTHOUSE,
CARLISLE, PENNSYLVANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 16th day of April 2012.
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eg/sfer o l
C~.~~.
epu
**NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)
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LAST WILL AND TESTAMENT ~ ~"" i n,.:
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Mimi Pierucci Garro ~ ~~~ '*' ' -~:+
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I, Mimi Pierucci Garro, Shippensburg, Cumberland County, Pennsylvania, being of stSund
mind and memory, declare this to be my last will and testament, hereby revoking any and all prior
wills and codicils.
Disposition of Remains
FIRST: I direct that my body shall be buried in accordance with directions provided
by my living children.
Distribution of Personal Property
SECOND: All personal property I own as of my death is to be distributed through the
Distribution of Residue clause below.
Distribution of Residue
THIRD: The rest of my estate, both personal and real, I bequeath to my~ children Joseph
Garro, Jr. and Karin Lynn Thompson, to be shared equally.
Anti-Lapse Provisions
FOURTH: If any gift herein fails to vest with the designated beneficiary due to that
beneficiary predeceasing me, then if the predeceased beneficiary has living biological or legally
adopted children at the time of my demise, then the gift shall pass to said living children in equal
shares; if the predeceased beneficiary has no living biological or legally adopted children at the time
of my demise, then the gift shall pass to all my grandchildren, both biological and legally adopted
children of my children, in equal shares. If any gift herein shall fail for any other reason, then said gift
shall be shared equally among all my living children to whom gifts have vested.
M ~
Page l of k'w" IrIITIALS ~_
Minors and Incapacitated Beneficiaries
FIFTH: If any income or principal shall be payable to any person who shall be a minor
or who shall be incapacitated for any reason, my executor as trustee shall hold such income and
principal during minority or incapacity and shall be entitled to apply such income and principal to the
health, maintenance, support and education of such person during minority or incapacity without the
appointment of any guardian or committee or any authority of court. My executor as trustee shall be
entitled to make direct payment of income and principal to the parent or other person in charge of
such minor or incapacitated person, or to his or her guardian or to a custodian under the Uniform
Transfers to Minors Act. Any remaining income and principal to which such person shall be entitled
shall be distributed to such person upon the termination of minority or incapacity, My executor as
trustee shall have the same powers as my executor.
Payment of Burial Expenses and Death Taxes
SIXTH: All expenses of my last illness, my funeral and burial, and administration of my
estate are to be paid from assets of my estate. All estate, inheritance and other death taxes, together
with interest and penalties on them, payable with respect to property or interests subject to taxation
by reason of my death and whether passing under my will or any codicil thereto, or otherwise,
including jointly held and other non-testamentary property shall be paid out of the principal of my
residuary estate without apportionment.
Powers of Executor
SEVENTH: I confer on my executor the right to sell or otherwise convert any real or
personal property at public or private sale, at such time or times, in such manner, and for such price
or prices, and on such terms and conditions as my executor shall determine, and to execute and
deliver good and sufficient conveyances, assignments, and transfers of the property, without liability
of any purchaser for the application of any consideration; to borrow money and to secure its payment
by mortgage of real or personal property, pledge of investments, or otherwise, without liability on
the part of the lenders to see to the application thereof; to retain any investments at discretion; to
invest and reinvest at discretion, without restriction to so-called "legal investments' ; to make
distribution in cash or in kind; to allocate and distribute different kinds or disproportionate shares of
property or undivided interests in property among beneficiaries, in cash or in kind, or partly in each;
and to do all other acts and things necessary or appropriate in the management, administration and
distribution of my estate.
m rr
Paget of~'~ IMTIALS ]r~,~
Appointment of Executor
EIGHTH: I appoint my son, Joseph Garro, Jr, as personal representative, executor, of my
last will and testament. If for any reason Joseph Garro Jr. is unable or unwilling to qualify as
executor or having qualified is unable or unwilling to act, I then appoint my daughter, Karin Lynn
Thompson as personal representative, executor, of my last will and testament.
Waiver of Bond
NINTH: I direct that no fiduciary hereunder shall be required to furnish bond in any
jurisdiction, and if any bond is necessary, no surety shall be required.
Interchangeability of Language
TENTH: Words used in the singular may be read to include the plural or the plural may
be read as the singular. Similarly, the masculine form maybe read to include the feminine and neuter;
the feminine may be read to include the masculine and neuter; and the neuter may be read to include
the masculine and feminine.
Headings
ELEVENTH: The headings used on the various paragraphs of this will are included for
convenience only and shall have no legal significance.
I have signed this will this at 3 day of ,, 1999.
Mimi Pierucci Garro, Testator
fitness: f!a r i n L 7 o rnp san
Address: Sh;ppensbury~ ~°,4
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itness~'cxshuc• P Thovn~s°/ti
Address:~h~~CnSb~~ ~ (~j~
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pp~e 3 aFr'1 1hTITIALS-~-~-
Acknowledgment and Affidavit
Commonwealth of Pennsylvania,
County of Franklin
We, the testator in and the undersigned witnesses to the will, the attached or foregoing
instrument, who have signed the instrument, having been qualified according to law do depose and
say:
(a) that I, the testator, do hereby acknowledge that I signed the instrument as my will,
that I signed it willingly and as my free and voluntary act for the purposes therein expressed;
and
(b) that we, the witnesses, were present and saw the testator sign and execute the
instrument as his will, that he signed it willingly and 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 a witness and that to the best of our knowledge the testator was at that time
18 or more years of age, of sound mind and under no constraint or undue influence.
Mimi Pierucci Garro,
~~
fitness
Attorney's Certification to Self=Proving Affidavit
Commonwealth of Pennsylvania ) SS
County of •~i~ ~ ~ i n
On this, the ,~ day of ~' 19 `~ ~ ,before me Lari~ l~ /`~'m~ n,/a ,the
undersigned officer, personally ap eared Christopher E. Sheffield, known to me or satisfactorily
proven to be a member of the bar of the highest court of Pennsylvania, and certified that he was
personally present when the foregoing acknowledgment and affidavit were signed by the testator and
witnesses.
I
and affixed my seal.
Com~n~ssionE ires~
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