HomeMy WebLinkAbout09-21-12 (2)J 1505610140
REV-1500 EX (°'-'°)
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes
PO BOX 260601 INHERITANCE TAX RETURN County Code Year File Number
Harrisburg PA 17128-0601 RESIDENT DECEDENT o•' 1 1 2 0 7 9 9
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date Of Death MMDDYYYY Date Of Birth NIMDDYVYY
6 2 0 1 2 1 0 1 8 1 9 2 2
Decedent's Last Name Suffix Decedent's First Nelme
M E R R O W
S R A L L A
N MI
S
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name
MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
0 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 ~ ;i. Federal Estate Tax Return Required
death after 12-12-82)
QX 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust ~ EI. Total Number of Safe Deposit Boxes
(Attach Copy of WII) (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 Sch. O)
CORRESPONDENT - THIS';ECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAK INFORMATION SHOULD BE DIRECTED T0:
Name
Daytime Telephone Number
G E R A L D J S H E K L E T S K I E S Q 7 1 7 7
~~ 7 4 <=~ 5
First line of address
4 1 4 B R I D G E S T.
Second line of address
P 0 B O X E
City or Post Office
N E W C U M B E R L A N D
Correspondent's a-mail address:
State ZIP Code
P A 1 7 0 7 0
aSTONELAW.
_ _ ~ ;v
>
'~
REGISTER O S1( _
SE O~ ~ rT>
'
r U s,,}
Cn ~ l
t/ 1 ~ ~
i'}
O c ~ ~'~
-T5
c,.~ ~;
DATE FILED
~•~~_~ w•~oi~~ea ~, yerlury, i Declare mat I nave examined this retUm,
it is true, coneM and wmplete. Declaration of preparer other than the
:hetlules and sUtements, and to the Dest of my knowledge antl
based on all informatlon of which preparer has any knowledge.
Side 1
1505610140
15[15610140
GERALD J. SHEY.LETSKI ESQ- 414 BRIDGE ST., NEW CUMBERLAND PA 17070
PLEASE USE ORIGINAL FORM ONLY
J 1505610240
REV-1500 EX
RECAPITULATION
• MERRO
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 and Notes Receivable (Schedule D) ....
.................. ... .
4.
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)... .... 5,
6. Jointly Owned property (Schedule F) ~ Separate Billing Requested
...
7. Inter-Vivos Transfers 8 Miscellaneous N -Probate Property
(Schedule G) ~ .... 6,
Separate Billing Requested ... .... 7.
8. Total Gross Assets (total Lines 1 through 7) ...
..................... .. .
8.
9. Funeral Expenses and Administrative Costs (Schedule H) ............... ... 9.
10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I)
.......... .. .
10.
11. Total Deductions (total Lines 9 and 10
) ............................ .. .
11.
12. Net Value of Estate (Line 8 minus Line 11)
.... .
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
12
an election to tax has not been made (Schedule J) ..... , ... 13
14. Net Value Subject to Tax (Line 12 minus Line t3)
....................
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES .. t4.
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2)X.0 _ 0 . 0 0 15
i6. Amount of Line 14 taxable .
at lineal rate X .045 2 9 1 7 7. 3 ~
17. Amount of Line 14 taxable 16.
at sibling rate X .12 0 . 0 0 17
18. Amount of Line 14 taxable .
at collateral rate X .15 0 . 0 0
78.
19. TAX DUE .......
.............................................. . 19.
20. FILL IN THE OVAL IF YOU ARE REpUESTING A REFUND OF AN OVERPAYMENT
Side 2
1505610240
Decedent's Social Security Number
1 7 7 1 6 1 1 0 8
3 7 7 6 1, 7 5
3 0 3 9, 8 7
4 0 8 0 1, 6 2
1 1 6 2 4. 3 2
1 1 6 2 4. 3 2
2 9 1 7 7. 3 0
2 9 1 7 7. 3 0
0. 0 0
1 3 1 2. 9 8
0. 0 0
0. 0 0
1 3 1 2. 9 8
150_'i610240
REV-7500 Ex Page 3
Decedent's Complete Address:
LLAN S• MERROW, SR
-_-
rRFFTenncven "--"-- -------
1.31.3-OAK LANE
cln -_ - _ - -- _ ___ ---_ _ _ - -_
NEW CUMBERLAND
Tax Payments and Credits:
1 Tax Due (Page 2, Line 19)
2. CreditslPayments
A. Prior Payments
B. Discount 65.65
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.
Flle Number
21 12 0799
STATE -_._ -_.---~--------
ZIP
PA _ ;17070
(i) 1,312.98
Total Credits (A + B) (2)
65.65
(3)
5. If Line i +Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (4) 0 • 00
(5) 1,247.33
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 th
i
h Yes No
.
.......................
e r
g
t to designate who shall use the property transfened or its income;
c. retainareversionaryinterest;or .....
~~ ~~ ~ ~~ ~~
.......
X
...........................
d. receive the promise for life of either payments, benefits or care? ..
2
If d
th
.
..........
ea
occurred after December 12, 1982, did decedent transfer properly within one year of death
without receiving adequate consideration?
......
X
^
.................................................................................
3. Did decedent own an 'in trust for' or payable-upondeath bank account or security at his or her death? ....
4. Did decedent own an individual retir ......
..... ^
^
^
^
ement 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
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 i, 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)j.
• The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 ps~rcent, 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)]. Asibling is defined, undo
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-7508 Ex+(it-10)
pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE iAx RETURN
RESIDENT DECEDENT
ESTATE OF:
ALLAN S• MERROW, SR
SCHEDULE E
CASH, BANK DEPOSITS, 8~ MISC.
PERSONAL PROPERTY
Include the proceeds of litigation and the date the proceeds were received by fhe estate. L ~ U 7 9 9
All property jofntty owned with dght of aurvlvorehlp moat be dlaclosed on Schedule F.
ITEM
IUMBER
DESCRIPTION VALUE AT DATE
~ PNC BANK CHECKING ACCOUNT ><50~5756061 OF DEATH
36,860.52
2• BETHANY VILLAGE REFUND
46.13
3• ASBURY COMMUNITIES, INC• REFUND CHECK
855.10
T07AL (Also enter on Line 5, Re.apitulation) I S
If more space is needed, insert additional sheets of paper of the same size 3 7 7 61
REV-7509 EJ(+ (07-10)
pennsyfvania
DEPARTMENT OF REVENDE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ALLAN S • MERROW, SR I~ILENUMBER:
i?1 12 0799
If an asset was made jointly owned within one year of the decedent's date of death, it muaH be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME(S)
ADDRESS RELATIC
A JOEL J MERROW ,~,~ _
NEW CUMBERLAND, PA 17070
e.
c.
JOINTLY•OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE.
~. A. 01/00 NCFCU ACCOUNT NUMBER 77278
S1 (SAVINGS) $2,463.52 + S3(MMA)
$1.00 + S4 (CHECKING) ~3,61B.39
S 6o079C7LRjUED INTEREST $ 4.83 =
TO DECEDENT
DATE OF DEATH DECEDENTS unit ur UEATH
VALUE OF
VALUE. OF ASSET INTEREST DECEDENT'S INTEREST
6,079.74 50. 3,039.87
TOTAL (Also enter on Line 6, Recapitulation) $
If more space is needed, use additional sheets of paper of the same size.
REV-1571 Ex+(1p-pg)
pennsylvania SCHEDULE H I
DEPARTMENT OF REVENUE
wNERIrANDETAxREruRN FUNERAL EXPENSES AND
RESIDENT DECEDENT ADMINISTRATIVE COSTS
ESTATE OF
ALLAN S• MERROW, SR FILE NUMBER
21 12 0799
DecedenCs debts must be reported on Schedule t.
ITEM
NUMBER
A DESCRIPTION
FUNERAL EXPENSES: AMOUN7
~ PARTHEMORE FUNERAL HOME AND CREMATION SERVICES, INC•
6,414.11
B. ADMINISTRATIVE COSTS:
~ Personal Representative Commissions:
Name(s) of Personal Representative(s) SANDRA M E R R O N O K O V I C H
SVeetAddress 7582 REGENCY LAKE DR ---- 1,250.00
city BOCA RATON gta~ FL ~-
zIP 33433
Year(s) Commission Paid: 2 012
2. AhomeyFees: GERALD J • SHEKLETSKI, ESQ.
9. Family Exemption: (Ildecedenfs address is not the same as claimants, attach explanation.) 2 ~ 500 • 00
Claimant
Street Address
City
Site ZIP _
Relationship of Claimant to Decedent
4. Probate Fees: LETTERS TESTAMENTARY
206.50
5, Axountant Fees:
8. Tax Retum Preparer Fees:
~ LEGAL ADVERTISING - CUMBERLAND LAW JOURNAL
8• LEGAL ADVERTISING - THE SENTINEL 75.00
9• PALM BEACH CTY REGISTER OF WILLS FEE -OATH/EXE(:UTRIX 200.16
10• FUNERAL LUNCHEON-GIANT FOODS AND BJ'S WHOLESALE: CLUB 3.50
11• BETHANY VILLAGE
12• CONTINUING CARE RX - NEWPORT 278.27
13• FILING FEES - INHERITANCE TAX RETURN AND INVENTORY 372.00
14. RESERVE FOR CLOSING EXPENSES 194.78
30.Op
100.00
Ir more space is needed, use
TOTAL (Also enter on Line 9, Recapitulation) f
sheets of paper of the same size.
REV-1513 EX« (07-10)
pennsylvania
SCHEDULE
DEPARTMENT OF REVENUE J
INNERIrANCE TAx REruRN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF:
ALLAN S• MERROW, SR F'ILENUMBER:
21 12 0799
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
L TAXABLE DISTRIBUTIONS (Include ouVi ht spousal distributions and transfers under
g
Sec. 9116 (a) (1.2).] Do Not List Trustee(s) OF ESTATE
1. SANDRA MERROW NOKOVICH
7582 REGENCY LAKE DR•, X102 Lineal 9,725.77
BOCA RATON, FL 33433
2• JEFFREY CLARK MERROW
205 BIRDIE LANE Lineal 9,725.77
ETTERS, PA 17319
3• PAMELA TAYLOR MERROW
48 N• CONLEY LANE Lineal 9,725.76
ETTERS, PA 17319
- ----- •~ •,~••• ~~. ~„ rvr< uia i nrou I TUNS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1;
NON-TAXABLE DISTRIBUTIONS: _
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
i.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
SHEET
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $
If more space is needed, use additional sheets of paper of the same size.
ep\wi11s\MERROW, ALLEN
• e
LAST WILL AND TESTAMENT
OE
'ALLAN S. MERROW, SR.
I, ALLAN S. MERROW, SR., of the Borough of New Cumberland,
Cumberland County, Pennsylvania, declare this to be my last will and
revoke any will previously made by me.
ITEM I: I bequeath my automobiles, household and personal
effects and other tangible personalty of like nature (not including
cash or securities) together with any existing insurance thereon in
equal shares to my children, SANDRA MERROW NOKOVICH, JEFFREY CLARK
MERROW, and my former daughter-in-law, PAMELA TA7'LOR MERROW, or to the
survivor of them.
ITEM II: I devise and bequeath all the rest, residue and
remainder of my estate, of every nature and wherever situate, in equal
shares to my children, SANDRA MERROW NOKOVICH, JEF?FREY C. MERROW, and
my former daughter-in-law, PAMELA TAYLOR MERROW, or to their issue,
per stirpes, provided however, that my grandson, JOEL J. MERROW and
his issue shall not be included as my issue and not receive a
distribution from my estate as I has provided otherwise for my
grandson, JOEL J. MERROW, during my lifetime.
Page I of 4
ii~
ITEM III: I appoint my Executrix and her successors guardian of
any property which passes, either under this will or otherwise, to a
minor and with respect to which I am authorized to appoint a guardian
and have not otherwise specifically done so, provided that this ap-
pointment of a guardian shall not supersede the right of any fiduciary
in its discretion to distribute a share where possible to the minor or
to another for the minor's benefit. Such guardian shall have the
power to use principal as well as income from time to time for the
minor's support and education (including college education, both
graduate and undergraduate) without regard to hi;> or her parent's
ability to provide for such support and education, or to make payment
for these purposes, without further responsibility, to the minor or to
the minor's parent or to any person taking care of the minor.
ITEM IV: I appoint my daughter, SANDRA MERROIN NOKOVICH, Executrix
of this my last will. Should my daughter, SANDRA MERROW NOKOVICH,
fail to qualify or cease to act as Executrix, I appoint my son,
JEFFREY C. MERROW, Executrix of this my last will.
ITEM V: I have made no provision in this my Last Wi11 for my
son, ALLAN S. MERROW, JR., as I do not wish him to receive any share
of my estate.
ITEM VI: No fiduciary acting hereunder shall be required to post
bond or enter security for the faithful performance of her duties in
any jurisdiction.
Page 2 of 4
IN WITNESS WHEREOF, I, ALLAN S. MERROW, SR., have hereunto set my
hand and seal this ~ day of
2008.
----1~~' Y~~
~-
ALLAN' S. MERR W, SR.
SIGNED, SEALED, PUBLISHED and DECLARED by ALLAN S. MERROW, SR.,
the Testator above named, as and for his Last Will and Testament, and
in the presence of us, who at his request, in hi,s presence and in the
presence of each other, have subscribed our names as witnesses.
Witnes 414 Bridoe St New Cumberland
Address PA
Witness 414 Bridoe St , New Cumberland PA
Address
COMMONWEALTH OF PENNSYLVANIA:
COUNTY OF CUMBERLAND SS:
I, ALLAN S. MERROW, SR., the 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 this instru-
ment as my last will; that I signed it willingly acid that I signed it
as my free and voluntary act for the purposes therein contained.
~Y ~yr 1n9 ti ~~ ~
ALLAN S. ME R , S~ R,--
Sworn to or affirmed to and ac(~kln~owledged before me by ALLAN S.
MERROW, SR., the Testator, this i;J'
-~._ day of 2008.
COMMONWEALTH OF PENNSYLVANIA
NOTARIAL SEAL
KATHLEEN NEIM, Notary Publlc
New Cumberland Soro., Cumberland Co. ° t 1? u b l i c
My Commission Expires Dec. 5, 2010
Page 3 of 4
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND ~ SS:
We, ~lclGl ~ ~~«,~~,~~~
and ~_ ~`
the witnesses whose names are signed to the attaiched or foregoing ,
instrument, being duly qualified according to law, depose and say that
we were present and saw Testator sign and execute the instrument as
his last will; that Testator signed willingly an<i 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; that to the best of our knowledge, the Testator was at that
time eighteen or more years of age, of sound mind and under no con-
straint or undue influence.
Sworn to or affirmed to and ackn wle~ged before me by
~e~~l~ ~ S~ll~ ~~ ,
and s~.. ~~~~ e`=-~
witnesses, this day of
COMMONWEALTH OF PENNSYLVANIA
NOTARIAL SEAL
KATHLEEN KEIM, Notary Public
New Cumbedand Boro.,Cumbedand Co.
My Commtsaion Expires Dec. 5, 2010
-2~ 0 8 .
o / lic
Page 4 of 4
Aug. 24. 2012 12:43PM PNC Bank
~.~
August 24, 2012
Gerald J Shekletski Esq.
Stone Lafaver & Shekletski
414 Bridge St
POBoxE
New Cumberland, PA 17070
RE: Allaa Menow
SSN: 177-16-1108
DOD: 06-26-2012
Dear Mr. Shekletsld:
No, 5799 P. 1/i
In response to your request for Date of Death (DOD) balances for the customer noted above, our
records show the following;
Checking Accouut
Account # 5005756061
ALLAN MERRO'~ Established: I2-17-2008
DOD balance: $ 36,860.52 non interest bearing OW REP PAYEE
Please note that this office provides date of death balances for deposit accounts (IRAs, CDs, Checking and
Savings). We do not process any ~nancisl transaetioua or provide statements if you need assistance with
any of these items, please call I-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank brooch
office.
Sincerely,
National Financial Services Center
PNC Bank, N.A.
Member FDIC
?'his message is intended for the use of the individual or entity to which it ia~ ad'dressed and may
contain information that tt privileged confedential and exemptfram disclosure under applicable law.
If the reader of this message is not the intended recipient or the employee o;r agent responsible for
delivering this message to the intended recipient, you are hereby nott~ied that arty dissemination,
distribution or copying of this communications is strictly prohibited If you have received this
communication in error, please notify me immediately by reply or by teleph~me at 800. 762-1 7 75 and
immediately destroy this fazed document.
Page 1 of 1
ivew Cumberland Federal Credit Union
Your Community Credit Union
P.O. Box 658, New Cumberland, PA 17070-0658
Phone: (717) 774.7706. 1-800-716-2328 • Fax: (717) 774.7996 • Web: urww.ncfcuonline.org
August 25, 2012
Stone LaFaver & Shekletski
Attorneys at Law
41.4 Bridge Street
P.O. Box E
New Cumberland, PA 17070
RE: Estate of Allan S. Men-ow a/k/a Allan S. Merrow, Sr.
Social Security 177-16-] 108
Date of Death: June 25, 2012
Dear Jennifer Mearkle,
Pursuant to your letter dated August 23, 2012, in regards to Estate of Allan S.
Merrow a/k/a Allan S. Men•ow, Sr. the information is as follows:
Account Number:
Owner(s) on Account:
Date acct opened:
Date of Death Balances:
DOD Accrued Interest:
77278
Allan S. Merrow, Sr.
Joel J. Metrow
01/12/2000
S1 (Savings) $ 2,463.52
S3 (MMA) $ 1.00
S4 (Checking) $3,610.39
$ 4.83
If you need anything additional, pertaining to this matter, please do not hesitate to
contact me directly.
Sincerely,
/, r
Barbra J. right
Branch Manager
Enclosures