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Home My WebLink About09-19-12 (2)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 60X.280601 INHERITANCE TAX RETURN 21 12 0406 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 465 24 5294 O1 O1 2012 05 10 1922 Decedent's Last Name Suffix Decedent's First Name MI BOYD HELEN M (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 1. Original Return ~ 2. Supplemental Return 4. Limited Estate ~ 4a. Future Interest Compromise /data of riwath affar 1 ~-1 ~-R~1 6 Decedent Died Testate ~ Decedent Maintained a Living Trust X (Attach Copy of Will) ^X (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Povert Credit (date of death between 12-31 X31 and 1-1-95) 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. 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 EDWARD P SEEBER 717 533 3280 ~ ...... First line of address SUITE C400 Second line of address 555 GETTYSBURG PIKE City or Post Office MECHANICSBURG State ZIP Code PA 17055 ~~ t ~l '"}" w c~~"~ .~ ,....f z ~-ts`~', -S ~_ ~ ~i ;~ ~~ USE ~.Y REGISTER O $ =~~ , ~' F _ ~ _ ., ~. ~ ~ ~~ ~ t; c - t ~~,pp .- T~' O _.. DATE FILED _ Correspondent's a-mail address: epS@jSdC.COrII 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 preparer has any knowledge. SIGNATURE OF PERSON R ONSIBLE FOR FILING RETURN D TE ~~ Q~i ~~ .~~-~~, Carol A. Lundquist _~ / ~ /~,2 ADDRESS 832 Mand Lane^Cam HiII~A 17011 ~. SIGNATURE O~r'PR ARE THER AN REPRESE A~f~~p DATE `f Edward P Seeber '~ ~~I ADDRESS /..~" ' F f Ste C-400^555 Gettysburg PikedVlechanicsburg~A 17055 Side 1 1505610143 1505610143 1 ~~~ J 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: Boyd, Helen M. 4 65 2 4 52 94 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. 1 , 7 4 9 . 5 7 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous ~aq Probate Property arate Billing Requested Se 7 5 8 0 9 61 13 ............ p (Schedule G) u . . r 8. Total Gross Assets (total Lines 1-7) ..................................................................... 8. 582 , 710.70 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 24 , 903.91 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 5 , 548.41 11. Total Deductions (total Lines 9 & 10) ................................................................... 11. 3O , 452.32 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. rJrJ 2 , 2 5 8 . 3 8 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. 552 , 258.38 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15 0 . 0 0 (a)(1.2) X .00 . 16. Amount of Line 14 taxable 552 , 258.38 16. 24 , 851.63 at lineal rate X .045 17. Amount of Line 14 taxable 0 0 0 17 0. 0 0 . at sibling rate X .12 . 18. Amount of Line 14 taxable 0 0 0 18 0. 0 0 . at collateral rate X .15 . 19. Tax Due .................................................................................................................. 19. Z4 , 851.63 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 21-12-0406 DECEDENT'S NAME Boyd, Helen M. STREET ADDRESS 4905 E. Trindle Road, Apt. 61 CITY Mechanicsburg STATE PA ZI P 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 23,294.34 1,226.02 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) 24,851.63 24,520.36 331.27 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 :............................................................................... ^x ^ b. retain the right to designate who shall use the property transferred or its income :.................................. ^x ^ ^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? .................................................................................................................. ^x ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YESdYOU 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 .v CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF I FILE NUMBER Boyd, Helen M. 21-12-0406 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. Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) (If more space is needed, additional pages of the same size) Rev-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS 8~ MISC. NON-PROBATE PROPER COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Boyd, Helen M. 21-12-0406 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE OF TRANSFERSATTACFi A COPY OF TIE DEIED OR REAL ESTATE. DATE OF DEATH VALUE OF ASSET °i° OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 Merrill Lynch IRA No. *0329 -beneficiary is the Helen 58,741.20 100.000% 0.00 58,741.20 M. Boyd Living Trust; beneficiaries of the Trust are the children; valued per letter and spreadsheet dated 2/3/12 2 10 U.S. Savings Bonds -Series HH -titled in the name 5,000.00 100.000% 0.00 5,000.00 of the Helen M. Boyd Living Trust; valued per Savings Bond Wizard 3 2,549.179 shares of Invesco Convertible Securities 48,052.02 100.000% 0.00 48,052.02 common stock held in Account No. *6348 -titled in the Helen M. Boyd Living Trust; valued per statement dated 12/9/11 8~ public listing 4 Merrill Lynch Account No. *6726 -titled in the Helen M. 469,167.91 100.000% 0.00 469,167.91 Boyd Living Trust; valued per letter and spreadsheet dated 2/3/12 & summary spreadsheet (PLEASE NOTE that $84,772.91 is due to the Franklin W. Boyd Family Trust for 112 of proceeds from the sale of real estate in June 2011. The real estate was titled in the name of the Helen M. Boyd Living Trust and Franklin W. Boyd Family Trust, as tenants in common. The total proceeds of the sale were deposited in the Helen M. Boyd Living Trust on June 23, 2011 and 1/2 of the proceeds were never transferred into the Franklin W. Boyd Family Trust.) TOTAL (Also enter on Line 7, Recapitulation) I 580,961.13 (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 G (Rev. 6-98) REV-1151 EX+ (10-06) ,. COMMNHERITANCE~ ~ RETURN ANIA RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Boyd, Helen M. 21-12-0406 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT N M A, FUNERAL EXPENSES: See continuation schedule(s) attached ~ 4,633.91 B. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City Year(sl Commission paid State Zia 2. Attorney's Fees James, Smith, Dietterick & Connelly, LLP 19,900.00 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's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 370.00 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 24,903.91 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 Boyd, Helen M. 21-12-0406 ITEM NUMBER DESCRIPTION AMOUNT Funeral Ex ep nses 1 Musselman Funeral Home & Cremation Services, Inc. -funeral services 4,100.54 2 Trinity Evangelical Lutheran Church -funeral reception 258.37 3 Trinity Evangelical Lutheran Church -honorarium 275.00 H-A 4,633.91 Other Administrative Costs 4 Accounting Associates - 2011 United States 8< Pennsylvania Individual Income Tax Return 205.00 preparation 5 James, Smith, Dietterick 8~ Connelly, LLP -reservation for trust administration closing costs 150.00 6 Register of Wills, Cumberland County -filing fee for Return 15.00 H-B7 370.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+ (12-08) SCHEDULE 1 ,v DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Bo d, Helen M. 21-12-0406 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Country Meadows -unreimbursed nursing home care 3,204.41 2 East Pennsboro Ambulance -unreimbursed ambulance 48.00 3 Omnicare -unreimbursed prescription 22.54 4 PA Department of Revenue - 2011 individual income tax 1,890.00 5 US Treasury - 2011 individual income tax 316.00 6 West Shore EMS -unreimbursed ambulance 67.46 TOTAL (Also enter on Line 10, Recapitulation) I 5,548.41 (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 COMMNHERITANCEOT~ RE" URNANIA BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Bo d, Helen M. 1 21-12-0 406 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal • distributions, and transfers under Sec. 9116 a 1.2 1 David J. Boyd Son 1/3 of Residue 184,086.12 11305 Enchanted Woods Way Fredericksburg, VA 22407 2 Gerald L. Boyd Son 1/3 of Residue 184,086.13 12 South Madder Drive Mechanicsburg, PA 17050 3 Carol A. Lundquist Daughter 1/3 of Residue 184,086.13 832 Mandy Lane Camp Hill, PA 17011 Total 552,258.38 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)