HomeMy WebLinkAbout09-04-12 (2)15D561~143
~~~r~ ~~~ EX (01 -1 D) '~
PA Department of Revenue OFFICIAL USE ONLY
pennsyfvania County Code Year Fle Number
Bureau of Individual Taxes oaPnrenneHrova~r~,e
PO sox.28osa~ INHERITANCE TAX RETURN 21 12 0 66$
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Saciaf Security Number Daie o€ Death Date of Birth
019 2$ 3990 06 06 2012 06 05 1934
Decedent's Last Name Suffix Decedent's First Name MI
RICHMQND CHARLES R
(If Applicable) Enter Surviving Spouse's Information Beiow
Spouse's Las# Name Suffix Spouse's First Name M!
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGIS~'ER OF WILLS
FILL tN APpRO~'RIATE OVALS BELOW
X^ 1. Originai Return ~ 2, Supplemental Return ~ 3 Remainder Return (date of death
4
limited 1=state prior to 12-13-82)
. ~ 4a Future Interest Compromise
(date o1 death after 12-12-82
^
5, Federal Estate Tax Return Required
E Decedent Died Testate
L~ I tAn~, copy of wiu~ ^ ~ Decedent Maintained a Cluing TrUSt
(Attach Copy of Trust} 0
~
g. Total Number of Safe Deposit Boxes
g, Litigation Proceeds Received ~ 10. batw~een P2~3~~~a d~tf ~ate~~ f death ~ 11 Election t0 tax under Sec. 8113{A)
(Attach Sch. ~)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFpRMATION SHOULD BE DIRECTED TO
Name :
Daytime Teleph~tye Number Fm
LINDA J OLSEN ESQ 717 540 ~~~2 ~°~ :~~
First f ine of address
2 0 0 0 LINGLE STOWIV RD
Second line of address
SUITE 202
City or Post Office
HARRISBURG
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REGISTER BLS USE G}iVLY ~ -:t'
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DATE FILED
State ZIP Code
PA 17110
Correspondent's e-mail address: lolsen~hazenelderlaw.com
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to fhe best of my knowledge and belief,
i# is true, correct and complete. De ration of preparer other than fhe personal representative is based on all information of which preparer has any knowledge.
SIG TUnE OF PER50N RE ON E FOR (LING RET{1RN DATE
/ _..r. ~ f'.~ / I'f
g Wendy L. Brittain
~ ~ ~ ~ f
440 Salert~ Church Rd. Mechanicsbur PA 17050
SIGNATU E PREPAR>=R OTH THA~i SENTATNE
DATE
Linda J. Olsen, Esq. ~`~,~~/~~;,Z
AF
2000 Lingles~own Rd. , Harrisbur , PA 171'!p
Sirl~ 1
Z505I,10143
1505610143
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15D561D243
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: Richmond, Charles R 019 2 8 3 9 90
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. 42 , 0 8 0.12
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6.
7. Inter-Vivos Transfers & Miscellaneous
Probate Property
~
(Schedule G) Separate Billing Requested............ 7.
8. Total Gross Assets (total Lines 1-7) .................................................................... . g. 42 , O8O . 12
9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... . 9. 715.5 O
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................. . 10. 1 O , 52 4 . 4 8
11. Total Deductions (total Lines 9 & 10) .................................................................. . 11. 11, 2 3 9 . 9 8
12. Net Value of Estate (Line 8 minus Line 11) ......................................................... . 12, 3 O , 8 4 0.14
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. 3 0 , 8 4 0.14
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 .00 15. 0 . 0 0
16. Amount of Line 14 taxable 3 0 8 4 0.14
at lineal rate X .045 ~ 16. 1 3 8 7.81.
r
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. O. O O
19. Tax Due ................................................................................................................. . 19. 1 , 3 8 7.81
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^
Side 2
1505610243 1505610243 J
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-12-0668
DECEDENT'S NAME
Richmond, Charles R
STREET ADDRESS
140 Salem Church Rd.
CITY
Mechanicsburg STATE
PA ZIP
17050
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments
B. Discount
3. Interest
1,318.42
69.39
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)
1,387.81
1,387.81
~.~~
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 :............................................................................... ^
b. retain the right to designate who shall use the property transferred or its income :.................................. ^
c. retain a reversionary interest; or ............................................................................................................... ^
d. receive the promise for life of either payments, benefits or care? ............................................................ ^ 0
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? .................................................................................................................. ^ ^x
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 least 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
Richmond, Charles R
FILE NUMBER
21-12-0668
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-1500 Schedule E (Rev. 6-98)
REV-1151 EX+ (10-06)
,,
COMMNHERITANCEOT~ RETSURNANIA
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Richmond, Charles R 21-12-0668
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State ZiD
Yearlsl Commission Daid
2. Attorney's Fees Hazen Elder Law
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 Register of Wills
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
600.00
115.50
TOTAL (Also enter on line 9, Recapitulation) I 715.50
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06)
Rev-1512 EX+ (12-08)
SCHEDULE 1
;, ~ DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Richmond, Charles R 21-12-0668
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+ (11-08)
SCHEDULE J
COMMO ERIETANCE~Tax RETSURLNANIA BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Richmond, Charles R 21-12-0668
NAME AND ADDRESS OF RELATIONSHIP TO
SHARE OF ESTATE
AMOUNT OF ESTATE
NUMBER PERSON(Sl RECEIVING PROPERTY DECEDENT (Words) ($$$)
Do Not List Trustee s
I TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116 a 1.2
Wendy L Brittain Child All the Residue
140 Salem Church Rd.
Mechanicsburg, PA 17050
Tota I
Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 150 0 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 II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08)
REGISTER OF WILLS
CUMBERLAND COUNTY
PENNSYLVANIA
CERTIFICATE OF
GRANT OF LETTERS
No . 20 ~ 2- 00668 PA No . 21- ~ 2- 0668
Estate Of : CHARLES R RICHMOND
(First, Middle, Last)
Late Of : HAMPDEN TOWNSHIP
CUMBERLAND COUNTY
Deceased
Social Security No : 0 ~ 9-28-3990
WHEREAS, on the 13th day of June 2012 an instrument dated
August 5th 2008 was admitted to probate as the last will of
CHA RL ES R RICHMOND
(First, Midd/e, Last)
late of HAMPDEN TOWNSH/P, CUMBERLAND County,
who died on the 6th day of June 2012 and,
WHEREAS, a true copy of the wi 11 as probated i s annexed hereto .
THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wi I1 s in and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARY to:
WEND Y L BRITTAIN
who has duly qualified as EXECUTOR(R/X)
and has agreed to administer the estate according to law, all of which
ful 1 y appears of record in my office a t CUMBERLAND COUNTY COURT HOUSE,
CA RL lSL E, PENNS YL VA NlA .
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the ~3th day of June 2072.
Register of ills '
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Deputy
* *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)
LAST WILL AND TESTAMENT
OF
CHARLES R. RICHMOND
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I, CHARLES R. RICHMOND, now domiciled in Cumberland County, Pennsylvania,
declare this to be my Last Will and Testament. I revoke all other wills and codicils that I may
have previously made.
Article I
My just debts and expenses of my last illness, funeral, and administration of my estate
shall be paid by my Executor from the principal of my residuary estate as soon as practicable
after my death.
A ..+: ,.1,. T T
All inheritance, estate, and succession taxes (including interest and penalties thereon, but
not including any generation skipping tax) payable by reason of my death shall be paid out of
and be charged generally against the principal of my residuary estate without reimbursement
frcr:~ any person. This provision is not a ~ti~ai•~er of any right v~hich my Executor has tc claim
reimbursement for any such taxes which become payable as the result of any property over
which I have the power of appointment.
Article III
I give, devise and bequeath my tangible personal property in accordance with any
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memorandum I have handwritten or signed, located with my will or with my valuable papers and
found within 30 days of the probate of my will. Gifts may only be to persons who survive me or
to organizations which exist at my death, and if there is a conflict, the memorandum having the
latest date shall govern. To the extent no such memorandum is found, or all of my tangible
personal property is not disposed of pursuant thereto, my tangible personal property shall be
added to my residuary estate and pass under Article IV hereof.
Artirla TV
All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever
situate, I give, devise and bequeath to my daughter, WENDY L. BRITTAIN, of Cumberland
County, Pennsylvania, per stirpes.
Article V
I nominate, constitute and appoint my daughter, WENDY L. BRITTAIN, as Executrix
of my Last Will and Testament. I direct that my Executrix be permitted to serve without bond.
In addition to those powers granted by law, I grant her power to distribute in cash or in kind, in
like or in unlike shares, and to file any qualified disclaimer I could have filed if living. My
Executrix shall receive reasonable compensation for services rendered to my estate.
Article VI
In addition to the powers conferred by law, I authorize my Executrix, in her absolute
discretion:
(a) to retain in the form received and to sell either at public or private sale, any real
estate or personal property except that which I specifically bequeath herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regard to the principal of diversification,
2
(d) to exercise any option or right arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any
beneficiary,
(f) to file any federal income tax return for any year for which I have not filed such
return prior to my death,
(g) to make distributions in cash or in kind, or in both, and to determine the value of
any such property,
(h) to employ any attorney, investment advisor, or other agent deemed necessary by
my Executrix; and to pay from my estate reasonable compensation for all their services,
(i) to conduct alone or with others, any business in which I am engaged in, or have
an interest in at time of my death, and
(j) to receive reasonable compensation in accordance with their standard schedule of
fees in effect while their services are performed.
IN WITNESS WHEREOF, I, CHARLES R. RICHMOND, hereby set my hand to this
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my Last Will and Testament, on ~ vim' , 2008, at Harrisburg, Pennsylvania.
e~~,~s~ ~
CHARLES R. RICHMOND
In our presence:., the above-named CHARLES R. RICHMOND signed this and declared
this to be his Last Will and Testament and now at his request, in his presence, and in the
presence of each other, we sign as witnesses.
Name ' ' Address r ~,~~~'
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~.;~ ~ ~~ ----~ 2000 Ling_lestown Rd., Suite 202, Harrisburg, PA 171.10
3
I, CHARLES R. RICHMOND, Testator, who signed the foregoing instrument, having
been duly qualified according to law, acknowledge that I signed and executed this instrument as
my Will, and that I signed it willingly as my free and voluntary act for the purposes therein
expressed.
Sworn to or affirmed and
Acknowledged before me by
CHARLES R. RICHMOND, the Testator
on ,~ T ~,~,; ~ ~~"" , 2008.
Not y u i
~~~~~1
CHA ES R. RICHMOND
COMMONW~.,;~?~ Pl~NNSYLVANIA
T~otari~i Seal
Mariellc F. Ha~c: r., Notary Public
Susquehanna 1'v~i,. ~ Dauphin
My Commission l;xpires Sept. 23, 2 10
We, the undersigned witnesses who signed the foregoing instrument, being duly qualified
according to law, depose and say that we were present and saw the Testator sign and execute this
instrument as his Will; that he signed and executed it willingly as his free and voluntary act for
the purposes therein expressed; that each of us in his sight and hearing signed the Will as
witnesses, and that to the best of our knowledge, that he was at that time eighteen (18) years or
more of age, of sound mind, and under no constraint or undue influence.
Sworn to or affirmed and
Subsc ibed to before me
by ~~rvl ~ c~ ~ . 5f-c~l, l
and _11!) ~ ;~~ i S : r`}~ ! i." -
witnesses, on ~} c~ ~ 4?~~ .~~" , 2008
Not y Pub i
COMMONWEAL"I'H :~(" i'ENiVSYLVA~ITAA
Notarial Seai
Marielle F. Hazen, Notary Public
Susquehanna 'I~vp., Dauphin County
MY ~tnmission Expires Sept. 23, 2010
Witness
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Witness
4
One Citizens Drive
ROP112
Riverside, RI 02915
July 17, 2012
HAZEN ELDER LAW
2000 LINGLESTOWN ROAD STE 202
HARRISBURG PA 17110
Estate of CHARLES R RICHMOND
Date of Death: Jun 06, 2012
SSN: 019-28-3990
Dear Sir/Madam:
In accordance with your request, the attached information sheet has been provided in the above decedent's
name as of his/her date of death.
For Installment Loans or Line of Credit accounts, contact our Loan Department at 1-800-708-6680. For
all other inquiries, please call 877-579-2667 option 2.
Sincerely,
isa Drainville
Decedent Account Processing
REF#: 548735
Account Number 6225718668
Account Title CHARLES R RICHMOND
Date Opened 7/29/2009
Account T pe Checkin
Principal Balance as of DOD $31133.86
Interest from Last Postin to DOD $ .00
Account Balance as of DOD $31133.86
YTD Interest to DOD $17.08
Account Number 1311255041
Account Title CHARLES R RICHMOND
Date Opened 1 /9/2008
Account Tye Checkin
Principal Balance as of DOD $10881.07
Interest from Last Postin to DOD $ .00
Account Balance as of DOD $10881.07
YTD Interest to DOD $ .00
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