HomeMy WebLinkAbout10-26-12 (2) 1505611185
REV-1500 EX (02-11 j (FI)
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
Po Box 2sosol INHERITANCE TAX RETURN 21, ], ], D 8 4 2
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
149-1,6-D355 07262011, 0329],925
Decedent's Last Name Suffix Decedent's First Name M I
RAAB BERNICE ~
(If Applicable) Enter Surviving Spous e's Information Below
Spouse's Last Name Suffix Spouse's First Name M I
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
- - REGISTER OF WILLS
FILL IN APPROPRIATE BOXES BELOW
1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (Date of Death
^ 4
Limit
d E
t
t Prior to 12-13-82)
^ 4
F
I
^
.
e
s
a
e a.
uture
nterest Compromise (date of
5. Federal Estate Tax Return Required
6
Decedent Died Testate death after 12-12-82}
~ 7
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rust
, 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (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 Schedule O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
DONNA ~1 • MULLIN, JD, CPA 71,7-762-721,^
First Line of Address
BOYER & BITTER CPAS
Second Line of Address
2], 1, HOUSE AVENUE
City or Post Office
CA~1P HILL
State ZIP Code
PA 1,7011
REGISTE$~IgIILLS USEr"C~1LY ~
~
~
~ (`
DATE FILED C.+J ~~~
Correspondent's a-mail address: D I'1 U L L I N a~ C P A B R• C O M
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 persona( representative is based on all information of which Rreoarer has anv knowledge.
JII~NH U tUr NCKSUN 5F'UN~ Lt I-UK FILINU KLl-URN DATE
y
ADDR S .I
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE '~ ~ DATE
BOYER 8~ BITTER, CPAS `~~c"l~-,.~/~ •~ ~C~~ /~•-~'z--1 Z
7
ADDRESS
21,1, HOUSE AVENUE CA~1P HILL, PA 1,7011,
PLEASE USE ORIGINAL FORM ONLY
- Side 1
1,50561,1185 1505611185
OM4647 3.000
CstatA a£ Bernice ~'~ . Raab
F.xecut;or. ~ ~ Page I )
Mame Laurie R. K_ucher
AtidresW 126 Ji de quarry L°'rive
Clirs~on, PA 1503?.6--1ri4~
Name hlarzdy Raab Carson
Address 11:1 Beasley give
F'i:~tvbar•gh, PA 1238-25~..
flame Pfendy I{ . Rabb ins
Adci ~~'e a s ~ 13 Broth Court
Mechanwcs:~urg, PA :750-2596
3. t1~}- lfi-~J35`~
Multiple declarations and signatures are attached to accommodate the signatures of the three
co-executrices.
tjnder Aenaltios of perjury, I deelare 'hat I hsvrt axt~mtr•ed this return, uteiud~rt~ accomprsny~ng schedules and statements. anrt to the bcssC at my ~na~,itx2ge artd ocl:rr',
it is true, correct an4 campleta fleclarattor. of prepare- otftet' ittatt rho pe~anal re~resentatl,re is Debed as aU 'ntomtaGOn of Lrttic-+ prw¢srer rtes ~y knc.~Ecdpe.
~1GNATt~ PtOhl REJPpt!1$1~3k:E FCC FiL1h1G RETt1RN (; r~
~'t`t~~- ~ ~a.-arc- Ct~.~_~, - ~ --er~cc.~~R-~ ~, _ ~~ ~a- 3 ~ ~1~
Std address lisped above
~a~~ i~Fr~CI~ ~~~~ ~a~~r~
1'FG:CSc~,.~-.~.~~..ra t~~~:"~r dC'<°i .~: i{Y i1 --.t'...T 3Li
73~~~~~5
11~ultip~e decara~~c~ns and sir~r~atu~~s are aftac~ad tQ a~cc~rr~rn~c~c~ate thy; ~gnature~ t~f the thr~
cc~-executrices.
Under Penaitit~s of perjury, 1 tf~acttate'.hat t haves exarnlned fltfs re~fum, cra~iwtticm~ ornpenyn~ ~~rdutas ~ s~tern~nts, en~i t~ tis8 Cs~ssF a~a~sy:~ncosfge snd ~~i~A,,.
it Fs brae, aotreai snd etttttplerbe. Recl~ratl®n o(pr~parsr att~~r tt~er~ the p~~cu?rtE re~Or~en~Siv~ is ~as~ri or: ~9i ?rs[c~iet~as~s srbwtikch ~r~r~~re,- hay any kt}c~°Ee~~e.
"""~"""' fee address listed above
J
1505611285
REV-1500 EX (FI)
Decedent's Name: B E R N T (" F
Decedent's Social Security Number
1,49-1,6-D355
RECAPITULATION J
--
1 . Real Estate (Schedule A)
1 O • O O
2 . Stocks and Bonds (Schedule B) .
.
........ 2~
1„1,97.00
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)
,
. 3. O • D O
4. Mortgages and Notes Receivable (Schedule D)
.
................ 4.
0.00
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)
. 5. 5 2 5 , 6 41, • O 0
6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested
6
7. .
.
.
Inter-Vivos Transfers & Miscellaneous Non-Probate Property
0.00
(Schedule G) ~ Separate Billing Requested 7. ], D , 6 7 7 , 5 2 D • O 0
8. Total Gross Assets (total Lines 1 through 7)
g. 1,1 , 2 D 4 , ~ 61, • D D
9. Funeral Expenses and Administrative Costs (Schedule H). 9
. 2 8 2 , 9 2 9.O 0
10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I)
.10. 1, 7 , 0 6 4 •O 0
1 1. Total Deductions (total Lines 9 and 10)
, 11. 2 9 9, 9 9 0• D 0
12. Net Value of Estate (Line 8 minus Line 11)
13. 12
Charitable and Governmental Bequests/Sec 9113 Trusts for which
~ D , 9 D 4 , 3 6 8 • D D
an election to tax has not been made (Schedule J) ,
13
.
. 4 2 5 , 0 9 6 •O 0
14. Net Value Subject to Tax (Line 12 minus Line 13)
14. ], O , 4 7 9 , 2 7 2.O D
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers un~er Sec. 9116
(a)(1.2) x .o - 0 •0 0 15. 0.0 0
16. Amount of Line 14 t xable
at linealratex
o4~
17. .
1,0,479,272.00 16.
Amount of Line 14 taxable
4 71, ~ 5 6 7 O 0
at sibling rate X .12 D • D D
17.
0.00
18. Amount of Line 14 taxable
at collateral rate X .15 O •0 0
18. 0• D O
19. TAX DUE 19. 471x, 567 • OD
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
1505611285 1505611285
OM4648 3.000
REV-1500 EX (FI) Page 3 File Number
3. Interest
Total Credits (A + B) (2)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in 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.
448, 874 •00
(3) 0.00
(4)
0.00
(5) 22,693.00
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? ^ 0
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)J.
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)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 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.
OM4671 2.000
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19) (1) 4 71, , 5 6 ? • D 0
2. Credits/Payments -
A. Prior Payments 4 2 7, 5 0 0. 0 0
B. Discount 21, , 0 7 4. 0 0
REV-1503 EX + (6-98)
SCHEDULE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
Bernice J Raab
21 11 0842
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM --
NUMBER DESCRIPTION VALUE AT DATE
OF DEATH
1.29 Shares
Met Life common stock
1,197
TOTAL (Also enter on line 2, Recapitulation) ~ $
3 W4696 1.000
(If more space is needed, insert additional sheets of the same size)
1,197
REV-1507 EX+ (6-98)
SCHEDULE D
COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES
INHERITANCE TAX RETURN
RESIDENT DECEDENT RECEIVABLE
ESTATE OF
FILE NUMBER
Bernice J Raab 21 11 0842
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION VALOUEDA~T DHTE
None
TOTAL (Also enter on line 4, Recapitulation) $
3W46AC 1.000 (If more space is needed, insert additional sheets of same size)
REV-1508 EX+ (11-10)
pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF:
Bernice J Raab
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER:
21 11 0842
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property joint) owned with ri ht of survivorship must be disclosed on Schedule F
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
~~ Citizen's Bank Checking Acct. #6100770265 valued per
bank letter (Exhibit 1)
Interest accrued to 7/26/2011 2,138
0
2 Citizen's Bank Checking Acct. No. 6225345330 valued per
bank letter (Exhbit 1)
Interest accrued to 7/26/2011 20,039
1
3 Citizen's Bank Checking Acct. #6100901483 valued per
bank letter (Exhibit 1)
Interest accrued to 7/26/2011 218,830
57
4 Bank of America Checking Acct. No. 0014 4393 0735 valued
per bank letter (Exhibit 2)
Interest accrued to 7/26/2011 19,020
0
5 M&T Bank Checking Acct. No. 9854010197 valued per bank
letter (Exhibit 3)
Interest accrued to 7/26/2011 71,056
8
6 M&T Bank Savings Acct. No. 15004225218228 valued per
bank letter (Exhibit 3)
Interest accrued to 7/26/2011 64,200
18
7 M&T Bank Checking Acct. No. 70097283 valued per bank
letter (exhibit 3)
9,139
8 1998 Mercedes Benz SL500 per Appraisal (Exhibit 16) 12,000
9 2002 Mercedes Benz S500 Appraisal attached (Exhibit 17) 11 000
10 Personal Property per Appraisal (Exhibit 12) 5,845
11 Four ladies fur coats or pelts, per appraisals attached
(Exhibit 18)
935
12 Reimbursement receivable Met Life Long Term Care
Insurance, valued at amount paid on claim 20,928
13 Contents of Residence Ocean City New Jersey (Appraisal
attached Exhibit 13)
7,090
Total from continuation schedules .
TOTAL (Also enter nn line 5
oW46AD 2.000 If more space is needed, use additional sheets of paper of the same size.
63,337
525,641
Estate of: Bernice J Raab
21 11 0842
Schedule E (Page 2)
Item
No.
Description Value at Date
of Death
14 Claim for refund of overpaid US Individual Income Taxes
per decedent's final return as filed
19,637
15 Contents of Florida Condominium personal residence
(Appraisal attached Exhibit 14)
6,295
16 Claim for refund of overpaid Pennsylvania Individual
Income Taxes per decedent's final return
683
17 Contents of Pennsylvania personal residence (Appraisal
Attached Exhibit 15A)
17,250
18 Additional Contents PA Residence (per Appraisal Addendum
attached as Exhibit 15B)
600
19 Final income distribution receivable from the WF Raab
Irrevocable Trust dated 11-9-90, (copy attached, Exhibit
E) payable to decedent's estate; decedent was not the
grantor of the trust and held only an income interest as
beneficiary
2,786
20 Final income distribution payable from the Walter F.
Raab Family Trust, a subtrust of the Walter F. Raab
Living Trust dated 12/7/1993 (copy attached, Exhibit D);
decedent was income beneficiary only of this trust, the
credit shelter trust of decedent's predeceased spouse 11,113
21 Final Annuity payment receivable from the Raab
Charitable Trust (copy attached, Exhibit F), valued at
prorated final monthly payment paid to the decedent's
estate by the Trustee
2,617
22 Patriot News subscription refund
49
23 Blue Cross medical preimum refund 266
24 Accuquest refund for hearing aid
2,000
25 EZ Pass Refund
41
Total (Carry forward to main schedule) 63,337
REV-1510 EX + (08-09)
pennsylvania SCHEDULE G
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDEfvT
ESTATE OF
Bernice J Raab
ILE NUMBER
21 11 0842
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes.
DESCRIPTION OF PROPERTY
ITEM INCLLpETFEN4MEOFTFETRANSFEREE,TFEIRRELATIONSHPTODECEDENTArD DATE OF DEATH %OF DECD'S
NUMBS TI-E DATE OF TRFVSFER ATiACHACOPY OF TFE DEED FOR REAL ESTATE. VALUE OF ASSET EXCLUSION
TAXABLE
INTEREST
1 IF APPLICABLE VALUE
. Dominick & Dominick Brokerage
Account #75H018147 titled in
the name of the Bernice J. Raab
Living Trust Dated 12/7/93
(Exhibit 4: Schedule of
holdings, July 2011 Account
Statement; Exhibit C, copy of
Trust) 3,332,684 100.0000 0 3
332
684
Interest accrued to 7/26/2011 9
006 100
0000 ,
,
,
. 9,006
2 Dominick & Dominick LLC
Brokerage Account #75H020564
titled in the name of the
Walter F Raab Survivors Trust
GST Share Two Subtrust of the
Walter F. Raab Living Trust
(Copy attached Exhibit D) QTIP
PROPERTY RECEIVED BY DECEDENT
from predeceased spouse
(Exhibit 5: Summary of
Holdings and July 2011 Account
Statement) 4,243,217 100.0000 0 4,243,217
Interest accrued to 7/26/2011 13,840 100.0000 13,840
3 Dominick & Dominick LLC
Brokerage Account #75H018147
titled in the name of the
Walter F Raab Survivors Trust
GST Share One Subtrust of the
Walter F. Raab Living Trust
(Copy attached Exhibit D) QTIP
PROPERTY RECEIVED BY THE
DECEDENT from predeceased
spouse (Exhibit 6: Summary of
Holdings and July 2011 Account
Statement) 469,202 100.0000 0 469,202
Interest accrued to 7/26/2011 158 100.0000 158
Total from continuation sched les 2,609,416
TOTAL (Also enter on line 7, Recapitulation) $
10 677 523
If more space is needed, use additional sheets of paper of the same size.
9W46AF 2.000
Estate of: Bernice J Raab
Schedule G (Page 2)
Item DOD Value
vo. Description of Asset $ Interest Exclusion
4 Dominick & Dominick Acct. No. 75H
-075436 titled in the name of the
Walter F. Raab Family Trust, the
Federal Credit Shelter Trust for
decedent's predeceased spouse for
which and election to tax under PA
Sec. 9113 (A) was not made at the
time of death of Walter F. Raab
(summary of holdings and values
Exhibit Al & July 2011 account
statement Exhibit A2, attached)
Interest accrued to 7/26/2011
5 3,013.741 Shares
T. Rowe Price Individual
Retirement Account #540193439-8
holding shares of T. Rowe Price
Growth Stock Fund, three daughters
are equal beneficiaries of account
(2011 Account Stmt attached as
Exhibit 7)
6 23,239.14 Shares
Fidelity IRA Acct No. 219-158291
Shares of Fidelity Independence
Fund, beneficiaries are 3
daughters equally, (July 2011
Statement attached as Exhibit 8A
and Account holdings Summary
Exhibit 8B)
7 Fidelity IRA Acct. No. 219-158291,
shares of Fidelity Cash Reserve, 3
daughters are equal beneficiaries
(Exhibit 8A July 2011 Statement
and Exhibit 8B Account Holdings
Summary)
8 Cash Gift to Daughter Mandy Raab
Carson 5/20/10
9 Cash gift to grandson Christopher
Carson 11/1/10
10 Gift of Nutcracker to daughter
Wendy Robbins 9/30/10
Total (Carry forward to main schedule)
908,123 100.0000
493 100.0000
104,999 100.0000
609,098 100.0000
38 100.0000
511 100.0000
300 100.0000
106 100.0000
0
0
0
21 11 0842
Taxable
Value
908,123
493
104,999
609,098
0 38
0 511
300 0
106 0
1,623,262
Estate of: Bernice J Raab
Schedule G (Page 3)
Item DOD Value
No. Description of Asset $ Interest Exclusion
11 Gift of Nutcracker to daughter
Laurie Kucher 9/30/10
12 Gift of Nutcracker to daughter
Mandy Raab Carson 9/30/10
13 Gift of dinner to daughter Wendy
Robbins & son-in-law Jeff Robbins
10/30/10
14 Christmas gift to Daughter Laurie
Kucher 11/14/10
15 Christmas gift to daughter Wendy
Robbins 11/14/10
16 Christmas gift to daughter Mandy
Raab Carson 11/14/10
17 Cash gift to daughter Mandy Raab
Carson 11/29/10
18 Cash gift to son-in-law Jeffrey
Robbins 12/13/10
19 Cash gift to daughter Mandy Raab
Carson 12/13/10
20 Cash gift to daughter Wendy
Robbins 12/13/10
21 Cash gift to grandson Christopher
Carson 9/7/10
22 Cash gift to granddaughter Abigal
Kucher 11/10/10
23 Cash gift to grandson Nicholas
Kucher 11/10/10
24 Cash gift to granddaughter
Christina Kucher 11/10/10
25 Cash gift to grandson Christopher
Carson 11/10/10
26 Cash gift to granddaughter
Christina Kucher 11/22/10
Total (Carry forward to main schedule)
106 100.0000
106 100.0000
160 100.0000
149 100.0000
149 100.0000
149 100.0000
3,500 100.0000
500 100.0000
1,000 100.0000
1,000 100.0000
1,291 100.0000
667 100.0000
667 100.0000
667 100.0000
500 100.0000
300 100.0000
106
0
160
149
149
0
3,000
500
0
1,000
1,291
667
667
667
500
300
21 11 0842
Taxable
Value
0
106
0
0
0
149
500
0
1,000
0
0
0
0
0
0
0
1,755
Estate of: Bernice J Raab
Schedule G (Page 4)
Item
DOD Value
vo. Description of Asset $ Interest Exclusion
27 Cash gift to granddaughter Abigal
Kucher 11/22/10
28 Cash gift to grandson Matthew
Robbins 12/13/10
29 Cash gift to grandson David
Robbins 12/13/10
30 Clothing gifted to grandson
Matthew Robbins 12/13/10
31 Clothing gifted to Grandson
Matthew Robbins 12/13/10
32 Clothing gifted to grandson David
Robbins 12/13/10
33 Cash gift to granddaughter Abigal
Kucher 12/13/10
34 Cash gift to grandson Nicholas
Kucher 12/13/10
35 Cash gift to granddaughter
Christina Kucher 12/13/10
36 Clothing gifted to Grandson
Nicholas Kucher 12/13/10
37 Gift of bed to daughter Wendy
Robbins 1/8/11
38 Gift of cash to daughter Wendy
Robbins 2/28/11
39 Gift of cash to son-in-law Jeffrey
Robbins 2/28/11
40 Gift of cash to daughter Laurie
Kucher 3/14/11
41 Gift of cash to son-in-law Michael
Kucher 3/14/11
42 Gift of cash to daughter Wendy
Robbins 3/14/11
Total (Carry forward to main schedule)
300 100.0000
500 100.0000
500 100.0000
684 100.0000
225 100.0000
225 100.0000
333 100.0000
333 100.0000
333 100.0000
97 100.0000
4,133 100.0000
175 100.0000
10 100.0000
13,000 100.0000
13,000 100.0000
13,000 100.0000
300
500
500
684
225
225
333
333
333
97
0
0
0
3,000
3,000
3,000
21 11 0842
Taxable
Value
0
0
0
0
0
0
0
0
0
0
4,133
175
10
10,000
10,000
10,000
34,318
21 11 0842
Estate of: Bernice J Raab
Schedule G (Page 5)
DOD Value Taxable
Item
vo. Description of Asset ~ Interest Exclusion Value
43 Gift of cash to son-in-law Jeffrey
00
000
3
000
10
Robbins 3/14/11 13,000 100.00 , ,
44 Gift of cash to daughter Mandy
000
13
100.0000
3,000
10,000
Raab Carson 3/14/11 ,
45 Gift of clothing to daughter Wendy
0
283
Robbins 5/20/11 283 100.0000
46 Gift of theater tickets to
0
345
daughter Wendy Robbins 5/27/11 345 100.0000
47 Gift of theater tickets to son-in
0
345
-law Jeffrey Robbins 5/27/11 345 100.0000
48 Gift of cash to daughter Wendy
0
500
Robbins 6/15/11 500 100.0000
4 9 Gift of cash to daughter Wendy
0
712
Robbins 7/22/11 712 100.0000
50 Gift of cash to son-in-law Jeffrey
0 200
1
Robbins 7/22/11 1,200 100.0000 ,
51 Gift of cash to granddaughter
000
13
100.0000
3,000 10,000
Abigal Kucher 3/14/11 ,
52 Gift of cash to grandson Nicholas
000
13
100.0000
3,000 10,000
Kucher 3/14/11 ,
53 Gift of cash to granddaughter
3/14/11
h
13 000
~
100.0000
3,000
10,000
er
Christina Kuc
54 Gift of cash to grandson David
000
13
100.0000
3,000 10,000
Robbins 3/14/11 ,
55 Gift of cash to grandson Matthew
000
13
100.0000
3,000 10,000
Robbins 3/14/11 ,
56 Gift of cash to grandson
n 3/14/11
C
13,000
100.0000
3,000 10 , 000
arso
Christopher
57 Gift of cash to grandson David 0 000
1
Robbins 4/21/11 1,000 100.0000 ,
58 Gift of cash to grandson David 0 700
Robbins 7/22/11 700 100.0000
85,085
Total (Carry forward to main schedule)
Estate of: Bernice J Raab
Schedule G (Page 6)
Item
vo. Description
59 Real Estate situate at 1736
Crisswell Place, Camp Hill,
Cumberland County, PA,
1/2 interest as tenant in common
in the name of the Walter F. Raab
Survivor's Trust GST Share Two, a
subtrust of the Walter F. Raab
Living Trust dated December 7,
1993 (Copy attached Exhibit D),
QTIP PROPERTY RECEIVED BY
DECEDENT, valued per sale price
6/25/12 (HUD-1 Attached as Exhibit
9A, deed attached as Exhibit 9B)
60 Real Estate situate at 1736
Crisswell Place, Camp Hill,
Cumberland County, PA,
1/2 interest as tenant in common
in the name of the Bernice J. Raab
Living Trust dated December 7,
1993, valued per sale price
6/25/12 (HUD-1 attached as Exhibit
9A, deed
attached as Exhibit 9B, Copy of
Trust attached as Exhibit C)
61 Raab Charitable Trust dated
January 24, 2003, a charitable
remainder annuity trust which paid
decedent an monthly annuity and
paid the remainder to the Holy
Spirit Hospital, valued per July
2011 investment statement (Exhibit
19A) and holdings summary (Exhibit
19B) - see related charitable
deduction; Copy of Trust attached
as Exhibit F.
DOD Value
of Asset ~ Interest
219,950 100.0000
219,950 100.0000
425,096 100.0000
Exclusion
0
0
0
21 11 0842
Taxable
Value
219,950
219,950
425,096
864,996
Total (Carry forward to main schedule)
REV-1511 EX+ (10-09)
pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
LJ 1 !1 1 V v.
Bernice J Raab 21 11 0842
Decedent's debts must be reported on Schedule I.
ITEM AMOUNT
NUMBER DESCRIPTION
A. FUNERAL EXPENSES: 1, 2 31
~ Tavern On the Hill - funeral luncheon
7,385
2 Parthemore Funeral Home
Total from continuation schedules .
B.
1
ADMINISTRATIVE COSTS:
Personal Representative Commissions:
Name(s) of Personal Representative(s)
Street Address
City
Year(s) Commission Paid:
State ZIP
2. Attorney Fees:
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.)
~~„ .,.
4.
5.
6.
7.
1
9W46AG 2.000
.,,u,,.,~....
Street Address
City State ZIP
Relationship of Claimant to Decedent
Probate Fees:
Accountant Fees:
Tax Return Preparer Fees:
Real Estate Transfer Taxes - HUD-1 Sale of PA Real
Estate by WFR Survivors GST Two Trust
Total from continuation schedules
TOTAL (Also enter on Line 9, Recapitulation) ~ $
If more space is needed, use additional sheets of paper of the same size.
1,201
125,000
428
75,000
2,200
70,484
282 , 929
Estate of: Bernice J Raab
Schedule H Part 1 (Page 2)
21 11 0842
Item Amount
No. Description
156
3 Staples etc - photos and other supplies for funeral
4 Weis Markets etc - additional food for funeral 210
guests
80
5 Dineldein Bakery - food for funeral
530
6 TF Royers/Stephensons - flowers
225
7 Rolling Green Cemetery - open tomb
1,201
Total (Carry forward to main schedule)
Estate of: Bernice J Raab
Schedule H Part 7 (Page 2)
21 11 0842
2 Real Estate Transfer Taxes - HUD-1 sale of PA Real 2,200
estate by BJ Raab Living Trust
3 Real Estate Broker Fees - HUD 1 Sale of PA Real 13,295
Estate by WFR Survivors GST Two Trust
4 Real Estate Broker Fees - HUD 1 Sale of PA Real 13,295
Estate by BJR Living Trust
5 Jack Gaughen Realtor - refund of deposit failed sale
of PA Real Estate owned by WF Raab Survivors GST (2,500)
Share Two
6 Jack Gaughen Realtor - refund of deposit failed
settlement PA Real Estate owned by BJ Raab Living (2,500)
Trust
7 Real Estate Taxes Net - HUD-1 Sale of PA Real Estate 518
by WF Raab Survivors GST Share Two Trust
$ Real Estate Taxes Net - HUD-1 - sale of PA Real 518
Estate by BJ Raab Living Trust
9 Wiring Fees - HUD-1 - Sale of PA Real Estate by WF 25
Raab Survivors GST Share Two Trust
10 Wiring Fees - HUD-1 - Sale of PA Real Estate by BJ 25
Raab Living Trust
11 Home Warranty to AHS - HUD 1 - sale of PA Real 300
Estate by WF Raab Survivors GST Share Two Trust
12 Home Warranty to AHS - HUD 1 - Sale of PA Real 300
Estate by BJ Raab Living Trust
13 Cliffs Homeowners Association net dues HUD-1 sale of
PA Real Estate by WF Raab Survivors GST Share Two 242
Trust
14 Cliffs Homeowners Association net dues HUD-1 Sale of 242
PA Real Estate by BJ Raab Living Trust
44,524
15 See Continuation Schedule Attached
70,484
Total (Carry forward to main schedule)
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REV-1512 EX+ (12-OS) SCHEDULE
pennsylvania
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF
21 11 0842
Bernice J Raab
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
VALUE AT DATE
ITEM OF DEATH
NUMBER DESCRIPTION
~~ Bonnie Miller Tax Collector - Real Estate Taxes Camp
Hill PA
2 Tax Collector Ocean City NJ - taxes due prior to death
3 Lois Copeland - bookkeeping services prior to death
4 Gallaher Mowing - services prior to death
5 Atlantic City Electric - final utility bill vacation
home
6 Boyer & Ritter CPAs - outstanding balance lifetime
accounting services
7 Swim-Mor - final payment on pool cover ordered prior to
death
8 Laurie Kucher - reimbusement for lifetime personal
expenses of decedent advanced
9 Bethany Village - Nursing Home Expense
10 Bonnie Miller Tax Collector - per capita tax
11 Mandy Raab - reimburse for lifetime personal expenses of
decedent advanced
12 Bank of America - lifetime credit card balance
13 Continuing Care - nursing expenses
14 Jeffrey Robbins - Reinburse for lifetime car repair and
OC NJ house expenses paid for decedent
15 Citibank/ATT - credit card balance due
16 Comcast - final OC NJ Cable bill
TOTAL (Also enter on Line 10, Recapitulation
4,185
2,188
262
220
355
4,280
1,599
155
212
10
18
705
1,313
558
939
65
17,064
If more space is needed, insert additional sheets of the same size.
8W46AH 2.000
REV-1513 EX+(01-10) SCHEDULE J
pennsylvania
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER:
ESTATE OF: 21 11 0842
Bernice J Raab RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
~ TAXABLE DISTRIBUTIONS [InSeCe 91t116h(a)p(1 2) ~ istributions and transfers under
1. Trust FBO Matthew Robbins (BJ Raab
Living Trust Art 6, Sec 5)-
currently unfunded, no EIN applied
for yet
513 Brom Court
Mechanicsburg, PA 17050
1
Article 6, Section 5 of Bernice J.
Raab Living Trust, in trust FBO
Matthew Robbins, grandson of
decedent 250,000
GST Trust
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:
1
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1 ISee Attached
250,000
TOTAL OF PART II ENTER TOTAL NON TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I $ 4 2 5 , 0 9 6
If more space is needed, use addltlonal sheets of paper of the same size
9W46AI 2.000
Estate of: Bernice J Raab
Schedule J Part 1 (Page 2)
Item
No. Description
2 Laurie R. Kucher
126 Olde Quarry Drive
Clinton, PA 15026-1546
General Bequests: 180,000
One Third of Residue: 3,256,424
3 Wendy R. Robbins
513 Brom Court
Mechanicsburg, PA 17050-2596
General Bequests: 180,000
One Third of Residue: 3,256,424
4 Mandy Raab Carson
111 Bentley Drive
Pittsburgh, PA 15238-2501
One Third of Residue: 3,256,424
5 Matthew Robbins
513 Brom Court
Mechanicsburg, PA 17050
Article 6, Section 5 of Bernice J.
Raab Living Trust 100,000
Relation
Daughter
Daughter
Daughter
Grandson
21 11 0842
Amount
3,436,424
3,436,424
3,256,424
100,000
Estate of: Bernice J Raab
Schedule J Part 2B (Page 1)
21 11 0842
Item Amount
No. Description
1 Holy Spirit Hospital
503 North 21st Street
Camp Hill, PA 17011
Raab Charitable Trust dated January 24, 2003, a
charitable remainder annuity trust which paid decedent
an monthly annuity and paid the remainder to the Holy
Spirit Hospital, valued per July 2011 investment
statement (Exhibit 19A) and holdings summary (Exhibit
19B) - see related charitable deduction; Copy of Trust
attached as Exhibit F. 425,096
Inventory Value: 425,096
Form 1500
Estate of Bernice J Raab: Exhibits
A Will of Bernice J. Raab
C Bernice J. Raab Living Trust dated December 7, 1993, as amended
p Wafter F. Raab Living Trust dated December 7, 1993, as amended
E W. F. Raab Irrevocable Trust dated December 9, 1990 & Executed Limited Power of
Appointment
F Raab Charitable Trust
H Receipt PAIT Payment and check for final payment
I Federal Form 706 with Exhibits
1 Citizen's Bank - 3 Accounts Valuation Letter
2 Bank of America -valuation letter
3 M&T Bank - 3 accounts -valuation letter
4A Dominick & Dominick Account #75H018147 Holdings Summary
4B Dominick & Dominick Account #75H018147 -July 2011 Statement
5A Dominick & Dominick Account #75H020564 -Holdings Summary
56 Dominick & Dominick Account #75H020564 -July 2011 Statement
6A Dominick &Domincik Account #75H018147 -Holdings Summary
gg Dominick &Domincik Account #75H018147 -July 2011 Statement
7 T Rowe Price IRA Statement
gA Fidelity IRA Statement
86 Fidelity IRA Holdings Summary
gA HUD-1 Sale of PA Residence
gg Deed to PA Residence
12 Personal Property Appraisal Dated 1/25/2012 as of DOD by Lynda K. Johnson, CAI
13 Appraisal of Contents of NJ Residence
14 Appraisal of Contents of FL Residence
15A Appraisal of Contents of PA Residence
15B Appraisal Addendum -Contents of PA Residence
16 Appraisal of 1998 Mercedes
17 Appraisal of 2002 Mercedes
1 g Appraisal of Furs
19A Raab Charitable Trust -July 2011 Investment Account Statement
1 gg Raab Charitable Trust -Holdings summary as of Date of Death
(Exhibit numbers skipped relate to non-PA Assets on Federal Return)
Above referenced exhibits are of a confidential nature and are being
submitted directly to the PA Department of Revenue