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HomeMy WebLinkAbout08-17-12 (3)1505610143 REV-1500 EX (01-10) OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO 80X.280601 INHERITANCE TAX RETURN 21 12 0311 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 272 20 8288 12 08 2011 02 21 1925 Decedent's Last Name Suffix Decedent's First Name MI SCHUMACHER MARILYN J (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Narne MI SCHUMACHER HAROLD R 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 ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of death after 12-12-82) ~ 5. Federal Estate Tax Return Required 6 Decedent Died Testate (Attach Copy of Will) ^ ~ Decedent Maintained a Living Trust (Attach Copy of Trust) ~ 8. Total Number of Safe De OSIt BOXeS P 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death between 12-3191 and 1-1-95) ~ ~ 1, 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 TO: Name Daytime Telephone Number JENNIFER B HIPP 717 737 8761 First line of address 1 WEST MAIN STREET Second line of address City or Post Office SHIREMANSTOWN State ZIP Code PA 17011 REGISTER OF ~LS USE ONE' ~ ~ ~' r. ; ;-~, _ _ _ ~~~ C7 ,- _ t ... C7 C~ ~ O ~::: DAT ICED ~n Correspondent's a-mail address: lhipp@bogarlaw.com '! i ~~ .i t ~~ c' '~~ ~. .r.. C~'~ r~=r _.,.~ 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 nrPnarPr hac anv knnwlarl~a JiuivH i V yr rtKJUrv KtSrU JltiLt F K FILING Kf= I UKN DATE t,(~~' . ~ ~ Gail C. Hoffman ~~ -- ~~ - ~~ ADDRESS 20 Springdale Court, Mechanicsburg, PA 17050 SIGNATU E 0 PREPARER OTHER THAN REPRESENTATIVE DATE -'? Jennifer B. Hipp ':~ ~ g ~~_ i 2 ADDRESS 1 West M in Street, Shiremanstown, PA 17011 L 1505610143 Side 1 1505610143 ti~~ J ],50561,0243 REV-1500 EX Decedent's Social Security Number Decedent's Name: Schumacher, Marilyn J. 2 72 2 0 82 8 8 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. 52 7 , 9 7 3 . 7 5 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous NIlq Probate Property (Schedule G} u Se arate Billin Re t d p g ques e ............ 7, 8. Total Gross Assets (total Lines 1-7) ..................................................................... g. 5 2 7, 9 7 3. 7 5 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 4 9 , 92 7.41 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 11. Total Deductions (total Lines 9 & 10) ................................................................... 11. 4 9 , 92 7.41 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 4 7 8 , 0 4 6 . 3 4 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. 4 7 8 , 0 4 6. 3 4 TAX COMPUTATION -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 .o0 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable 4 7 8 0 4 6.3 4 at lineal rate X .045 ~ 16. 21 512.0 9 ~ 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18. 0. 0 0 19. Tax Due .................................................................................................................. 19. 21 , 512.0 9 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 L 1505610243 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-12-0311 DECEDENT'S NAME Schumacher, Marilyn J. STREET ADDRESS 115 Windrush Lane CITY Mechanicsburg STATE PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 0.00 3. Interest 4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. 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. Make Check Payable to: REGISTER OF WILLS, AGENT. (1) 21,512.09 0.00 21,512.09 Total Credits (A + B) (2) (3) (4) (5) 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 :............................................................................... ^ 0 b. retain the right to designate who shall use the property transferred or its income :.................................. ^ ^x c. retain a reversionary interest; or ............................................................................................................... ^ d. receive the promise for life of either payments, benefits or care? ............................................................ ^ ^x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without ^ ^ receiving adequate consideration? ......................... ............... x ............................................................................ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ^ ^x 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 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 feast one parent in common with the decedent, whether by blood or adoption. Rev-1508 EX+ (6-98) SCHEDULE E ~~ ~_ ~ CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Schumacher, Marilyn J. FILE NUMBER 21-12-0311 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. (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-15Q0 Schedule E (Rev. 6-98) ~~~tVfe P.Q. Bc~x 1~5~~ Des ~lc~in~ t~ 5306 Metlife February 10, 2012 Summit 1/~lealth Consulting Gr©up Attn: Vickie L. Stanfortf7 The Towers at Kenwcod 804 Montgomery Rd Ste 24E)V~{ Cincinnati, aH 45238 FEE: tUl>~TL1FE fNSUF~Ai'+ICE COMPANI~ QF CQh1NECTICf1T CONTRACT ff453554 t3~i`NER lt~arilyn d. Schumacher Dear Ms. Stanforth: Thank you fpr your recent inquiry regarding the contract referenced above. Qur records indicate that the date of death and the account value on that date are: Date of Death: ~ 2J0812t111 AccaUnt Value: ~52~,9~7.31 If you have any questions, please contact your representative or ca([ our Customer Service Center at 1-8663?6-D389 Scudder}, Mt~nday through Friday between 9.00 a.m. and 6:~Q p.m., ET, Sincerely, David DeForge Annuity aepresentative -Post issue Processing Metlife Annuity Operations and Services REV-1151 EX+ (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Schumacher, Marilyn J. 21-12-0311 ....v ... v• vvvv~.. ~.11~ IIIMV~ IJ ~. I a. r./VI ~{.V V11 Vli11Gl.11.11G 1. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached ~ 11,671.36 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Gail C. Hoffman Street Address 20 Springdale Court city Mechanicsburg state PA zip 17050 Yearls) Commission paid 26,398.69 2. Attorney's Fees Bogar and Hipp Law Offices 9,450.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zio Relationship of Claimant to Decedent 4. Probate Fees 261.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 2,145.86 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 49,927.41 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 Schumacher, Marilyn J. 21-12-0311 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Malpezzi Funeral Home -funeral bill 10,860.57 2 Nino's -funeral luncheon 620.11 3 Wine and Spirits Shoppe -wine for funeral luncheon 190.68 N-A 11,671.36 Other Administrative Costs 4 Cumberland Law Journal -Executrix's Notice 75.00 5 Patriot News -Executrix's Notice 54.76 6 Register of Wills -fee for additional Short Certificate 4.00 7 RESERVES: -Costs to conclude administration of Estate, including filing PA Inheritance 2,000.00 Tax Return and Inventory, preparation and filing of Court Accounting, and preparation and filing of fiduciary income tax returns 8 U.S. Postal Service -Certified mail to MetLife 5.95 9 U.S. Postal Service -Certified mail to Jackson National Life Insurance Company 6.15 H-B7 2,145.86 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Marilyn J. Schumacher 12108/2011 272-20-8288 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) ~ Haro~d R. Schumacher Spouse 0% -died less than 30 Died 12/30/12 days after Marilyn J. Schumacher 2 H. Robert Schumacher Son One-fifth of rest, 353 W. King Street residue and remainder York, PA 17404 3 Gail C. Hoffman Daughter One-fifth of rest, 20 Springdale Court residue and remainder Mechanicsburg, PA 17050 4 Karen A. Schumacher Daughter One-fifth of rest, 401 Ridge Avenue residue and remainder Apt. 316 York, PA 17403 5 Steven M. Schumacher Son One-fifth of rest, 230 Rockdale Avenue residue and remainder York, PA 17403 6 Mary E. Stewart Daughter One-fifth of rest, 6006 Square Hill Court residue and remainder Cincinnati, OH 45230 1 OF . ~ I~~IL~ ~_ S C~~~E.R BL rT' ~MEt~13ERED that I, Marzlyn J. Schumacher, being o~ sound mind, m.ez~.ozy and uiaderstand7.ng, do make, publish and declare this ~mst-r~~Y-~,e~.t as anci ~o~-~~ I,aSt ~ViXt and T'esta~nent and I d+~ hereby re~rohe and m~a~e ~ul.l and void any and a ~ u~.~.s ar ~~.tings i~ the z~atu~-e thereof heretafare made by xne. ITEM 1: I direct that all of na.~~ just debts and filn.eral e~~ense•s be ~aad by ~rzy estate as soon as mag be ccen~.-ex~ient. ITb/M ?: ~1I o~ the rest, res~.due and. reznahidez~ df zny estate, of ~~hatever lci..nd an.~i v~~ez~ver situated, Z give, d.evzse anal bequeath ur.~to my husband, Harald ~ ~Schurn~acher, pzovided, ho'aTevez, that my said husband sur~z~ves me fflr a. period of -riy ~3©} d~.~~s. ITEM 3: Tx~ the etiez~t that my husbaaad, Har€~ld ~ SGhuznacher, predeceases rne, fans to stu~~ve nee for a period. of thirty X30) days, or vice die si3nult~eously, Z then give, devise and bequeath z.~.y entire residuazy estate to my c7~dren, ~I. Rabert Sch~.z~nacher, .iI ~ai1 C..~-Iof..fm.an; Steven ~[_ Schuinachex, Mary E. Sfe~axt ax~.d ~are~t ~,. ~c~u~c?,er, ba. equal fic~renty (~~0) per cent shaxes, pez- st,7zpes; as conditioned hereinafter. 3.n ate event tb.~.t my child predeceases nee and Iea~c~es no stu-~iving descendan-~s of his/her o-c%,~, theme mat ~ ~ ~ ~ ~~ C ~ ,~.~- ~r_ ess ~ Manlyn J_ S chumachez _. ~ '~ ; ~ ~ e f 3 ~~S Page Z o~ 4 Pages Trustee, to v oluntarrc~ or zn~rol.~mtary anticzpabion, encumbrance, a~ae~-lion or assi~mez~.~ either ~ v~Thole or in part, noz shall. such, interest be sui~ject to any juclieial process to •Ievti~ npan or attach the same nor or on behalf of tb:e benefiCia~~'s creditors or clatmants_ ~ tie event that the beneficiar~,~ of such 'c'rust sb.a.h attempt to anticipate, pled.~e, assi,~, seli., firaz;sfez a~.enate ar encu~.~ber hisl~zex share or zf a~.y=cz~:~v~orc~lain_n~n_ts~ial~-atte,~ :~o;~-;~.- - '~-$- :~`~'; I'_ +~ _ ~.T: _ - .i 3.. ~:'}=. a ~.ent of au d~bt:lx~b' " ~:a~:ab~: `ti~~:~::t~~~=~i~n.~fi~ia~~`.:~ _ .~,,-_- s~j ecr saY.d zx~terest to th., p k y" ~ .. . , :._. _ _. ... `1• . .. -~`~ ~~:...;~ - said benefxGZary's claim too income slaal.l termi~aate and the Trustee ~ha~. distxz~ute same to that pexson~s) vt%ho u~Tould ha`~ e received said beneficiary's share of tb.e estate at the t; ~-,, e of Testatrh~'s death, as though said beneficiary died imr~iediatel~ before the Testae.. The tee a~ each spendtbrifl t~.st shal.I be for th.e life of tb~e leneficiary. The Tnlstee may expend fur-ds ~zon~ the T~u.st for the benefit of the benefxcia~-v- ~ such a~ouuts az~d for such. pzup~ses as the Trustee zn her sole and absolute ~.i.scretia~ shall deem a.d ~~i$ab~.e frozL~f~.me to ti~ae. ~aeh o~tL~.e Trus#'s s1~1~ terIIaizzate upon the death. offihe berte~c3arv'. ~.f tb.e ~'nxst fix~.d xeaches ~ 1-~,00~ 0.00 ar less, the Trust sha11. cease and ~.e remain.dea~ dis#~-b~:t~d to the benefic~~y _ upon the beneficzaxy's dea.~,; ~ie, ~'YUSt _bala~~e_s;.ne '~:Y:>.Q ;~:. :_, - - - - ~'• ••2-:~~ _ is ~,ti•, , ,- s heals.. lei. ~ ~`gus~ee's~~~.~cisidi~s ~. Vie= ~~; ~~ _ ~~ ~:`~;~ ~.`~:~ ~~ = disf~~uted in eq~l sha~es to the ben.efici.axy' ~ .- . <~ ;.. ~-_ - adxu%nistrati©n of the spendfuzi~ Trust(s) shall be plenary analfinaJ_. ~y Trustee ~.;y collect a re2sanab? e ca~npensati4n from the Tr~:st for hex services. ~~ ~ ~ ~~ ,, ~ ~ i.~ess ~ V.taril~~ 7_ c~.tmacher ~~ ~ ~ . ~~ ~~ ~~~.~ Page 3 oz ~ Pages i I7C`~~~ 6: I direct n~.~ L~'xecutzax to pa-~ iii ~erit~-.,e, esta~e~ succession ~d legacy a~a~es cf ~hatso ever nature anal ~inc~, to which rrzy estate or the transfer of au~ ~rogert~.T ~a$sing hereunder nor otherv~ise passing by reason of m~ ~~mise, rLay be subject and to charge such taxes against my residuary estate, it being th.e afaresaict taxes, either, federal. ar stag, on; .; gross estat~J uuriertl~e pro~~~ eif-'a~uy=~sta~e enac~`i~d shad be prara'~ed among tb-e pe~-soz~s interested i~. rnv~estate ~.~ v~l~om such ~propez-~y i.s ar may be transferred ar tQ ~axn any benefit ace,Tv.es. Z`~Ni ~: I appQZnt my husband, Harald ~. Sch~acher, as the Executor of this, my fast ~~ili and ~'estazn~e~t_ ~. the event that xny husb~ad ~,raedeceases ~.~e oz' he fans to ~: act as ~.~ ~ersarla-t represer~.tati,~ e, I then appoint mfr dam,.-per, ~` ~ ~. Ho.an, as zn~r Executzax. ~TE~Iv~ 8 : ~ direrct tbtat my EExecutor and any Trastee sha1~ nit be rec~Taized to give a bond to secure the faze. perfar~.ance t~f their c€ut7.es in thzs air i~ any other ~~isdi~tio~.. ~T~TES REO~` I hav e a#~ixed ~.y... z _ ~ ~~~_:f,.. ~; ~:- c~a~-_;...~ :,,:~:~.~:~, . ~~.; ; ~~ ~: a =~~~ ... .... :~.:., F~yynn , - _ _ .a..~`~~_ ,~~a~';t-:-' ' - _ +~_•~:~:".~.:~~~` _;- ~.: 1 -~ ' w~~.T~.:v ~1an1~. ~. ~ LmaC~.er Page 4 of ~ Pages mfr ILt~e~Lt:LOII. that rii~DL~ e O~ - ;~~,; • •. k:. I~ ~- -~. ~~MM~I~'~A~T~ Or PE~S~.,~~ ~~L~~T~'" ~.~ ~OR~. ~, ~L~..~L~ J_ S~l-ICI"i~r1~~CH~R, ~e tes~.tr~x u~~hase name xs s~~.Ad. ~ o th.e foxego~~ %nstrurneQ~, ha.~~ing beer. duly ~iualif~ed a~ceardi~"g Iaw, do hereby ac~o~~u1 ~e that ~ si ed ~:nc~:e~ecuted tbe~ - ~ .. _ ?:r :: ~~ ':r~'Ti '~'.':~'£^5.-~T~~"-'`=T~.'~i_A„~....:ti~~~Y_.;v ;zr'-.-~.,;,•rF~,~', i~ ~~t~rg`~~`_aua ~~a_ .~~~'r~e ~~a~i~ ;a ~ or'~e=- ~ ; . ses~ £~~ may: - ~he~~ e~ ssed~_:=:. =..~- .. ="..~~~ ::tip'-:~ %'~,;:~'-~'.~"~'r„_"~~"~:'~ ~ ^^v~ y~~.s~. -~.~:~:;~~ ~:. err`:: ~-_~Y-~.=~,--_xt:: ~:',.'~'•; S~:~o*? ~~~ o~~*iri:~c~~ ac~aw7`' e ~ ~ e~ ~~re:` - ~~:; ~ ~~' Y - ~G?~.t~A~~l2, the Testatrix, this lam` day of :,..2:~G~. ~. •-t n ~ n f ~TOTARL~I'. SE..Ai~ Susan J. McDonald, ~io.a~ Pubic ~odc~ity, ~ariC Cawnty '~Ta~~V ~jJ~~,T~ iV~y conkmission expires Seer. 9, ZG~9 r'~.~FID ~~~T I Ni ~ ~ ~ Witnesses ~nanaes~are s~~d t~o the foxeg©~ng zwm ~.~t, be~a ui T uali~ed g ~4 accoz-dzng to iau; d~o de~os~ and say that ~~e v~ex-e presen;~ ~.d sa~% ~.e T e*~f~.tri~~' sign ~d e~.ecute the instrent as her Last ~%ll; that the Tet~ix s~~.ea ,w~llin~Y a_nd executed it as her free anal. ~olun~tary act far the px~rpases there expressed; that ~,c$ s~bscribi~g u~~.tness signed the ~~~~ as a u.-itness; and that to the best of o~.r i~a~~ea~e the Te~~ wa,, at~.e t'~e 18 aY move "years of age of sound~xind,.a~id:~c~~r a:=ca ~: ~-: Swam to a a~trr~.~d d snb~~cr.~be+~-ta._e~~b.,' = u~~' _- ~~~~,,` r V Y ~~ Ll.lw s ~ e ~ ~ . S O~ ~ - .~s~ zz-~es ~ ~~~eSS ~l©Tk:~~'11~~, SEA. Susan T. RilcDonaFd, Notary t''t~nlic far{ Cit3; York county Mycommission expires dept. }, 2d0~4 J/ ~itn.ess~ I ~ ~~ ~T~T~~~r ~t7~L,~~