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HomeMy WebLinkAbout11-09-12 ,:., .1505.6,1.0,1,05 ~,;: , REV-1500 EX (oz- u) (FI) ~ ~~: PA Department of Revenue OFFICIAL USE ONLY Pennsylvania Bureau of Individual Taxes County Code Year File Number ~""~'"E"T°`"`~"°` INHERITANCE TAX RETURN PO BOX 28o6oi Harrisburg, PA 1y128-o601 RESIDENT DECEDENT ~ ~ ' ~ ~ ~ ~ 9 ~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 02/27/2012 ; 08/14/1930 Decedent's Last Name Suffix Decedent's First Name MI _ Meals Bernard g '' (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI n/a Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE __ __ _ REGISTER 4F WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return O 2. Supplemental Retum O 3. Remainder Return (Date of Death Prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) Q)p 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 2 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 11. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name.. Daytime Telephone Number Ronald E. Johnson, Esq (717) 243-0123 First Line of Address 78 West Pomfret Street __ _ _ _ __ Second Line of Address City or Post Office _ _ _ State ......ZIP Code Carlisle PA 17013 REGISTER OF WILLS USE ONLY ,.~,z ti T~; C p `'' - ~ ~~- ? ~~ ~> z ~ -- -t,~ ~-- ~ - ._. _. :~ C; ~ r.. FtL D ' --~7 DA ~_. _.. 77 ~n _.~ .. ~ 3 ~7 ' C:^3 --, , _..~_.t ~~ rv " :Ira ---~ ~./~ ~"j C,7 ~Y} Correspondent's a-mail address: rejohnSOn@pa.net 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 tru~rrect and complete. De~laratio~ ~,rrepaykr other than the personal representative is based on all information of which preparer has any knowledge Jiv~rrrurtt uyrt~,6~'I RESJ]ONSIJ~,J~FQIj~fJIJsING RETURN nnT~ c/o 78 Wit Pomfret Street, Carlisle~PA 17013 ~ -~"-~1yyry~~rry~~--~p-~pg~a~ ,~~ ~~ - L~//Aif////L' R ~FMER Tti~~ESENTATIVE DATE c/o~18 West Pomfret Str~4, Carlisle, PA 17013 ' PLEASE USE ORIGINAL FORM ONLY Side 1 15.05610105 1505610105 J t~ c~ J , .. ; -15~75~~~,D~05 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name: Berndard S. Meals . RECAPITULATION 1. Reat„Estate,:(SGhedule.A,l. ,.. _.....:..,,~ ....................................._ ..... _ _ .. 1 0.00 2. Stocks and Bonds (Schedule B) ....................................... 2. 0.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 0.00 4. Mortgages and Notes Receivable (Schedule D) ........................... 4. 0.00 5. Cash, Bank"Deposits and"Miscellaneous'Persotial Property (Schedule E)......: "5. 10;`52`3.60 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6. 0.00 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 0.00 8. Total Gross Assets (total Lines 1 through 7) ............................ '. 8. 10,523.60 9. Funeral Expenses and Administrative Costs (Schedule H) .............. ..... 9. 4, 962.08 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I).......... ...... 10. 47,924.95 11. Total Deductions (total Lines 9 and 10) ............................ ..... 11. 52,887.03 12. Net Value of Estate (Line 8 minus Line 11) .......................... ..... 1,2. -42,:3.63...4.3 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................... ..... 13. ' 0.00 ? 14. Net Value Subject to Tax (Line 12 minus Line 13) ................... ..... 14. -42,363.43 TAX CALCULATION -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 .0- 15. 16. Amount of Line 14 taxable _ _ _ _ _ at lineal rate X .0 - 16. 17. Amount of Line 14 taxable - at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 ' __ __ 18 19. TAX DUE ..................................................... ...:°1.9. ~ ~ 0.00 20. FILL tN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~, 5,0,~5~6~,,0~2 0.5 Side 2 X1505610205 O REV-1500 EX (FI) Page 3 Decedent's ~Compfe#e y4~l~re'ss: File Number 7 yam! DECEDENTS NAME Bernard S. Meals STREET ADDRESS 50 Bonnybrook Road CITY Carlisle STATE Zlp P~, 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 0.00 2. Credits/Payments A. Prior Payments 0.00 B. Discount Q:00 Total Credits (A + B) (2) 3. Interest 0.00 (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. 0.00 Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 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? ..... ......... ^ 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 i=or 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 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 faxrate 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. LAST WILL AND TESTAMENT I, BERNARD S. MEALS, of Cumberland County, Pennsylvania, being of sound mind, disposing memory and full legal age, do hereby make publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils heretofore made by me. ONE. I direct my Executor or Executrix, as the case may be, to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. Furthermore, I direct that all state, inheritance, succession and other death taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property composing of my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid by the Executor or Executrix of my estate. TWO. My Executor or Executrix may, at his or her discretion, compromise claims, borrow money, retain property for such length of time as he or she may deem proper. Lease or sell property for such prices, on such terms, at public or private sales, as he or she may deem proper; and invest estate property and income without restriction to legal investments unless otherwise provided hereunder. I authorize and empower my Executor or Executrix to sell any realty and/or personalty owned by me at my death and no specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefore, in fee simple, as I could do if living. My Executor or Executrix is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said Executor or Executrix. Initials Page 1 of 3 THREE. I give, devise, and bequeath all of the rest, residue and remainder of my estate equally to my children, GARY L. MEALS, MICHAEL W. MEALS, DOUGLAS G. MEALS, STANLEY K. MEALS, RANDALL S. MEALS and BRADLEY S. MEALS, per stirpes, which provides that the child or children of any deceased beneficiary shall take the share their parent would have taken if living. FOUR. I nominate and appoint my two sons, GARY L. MEALS and RANDALL S. MEALS, to be the Co-Executors of this my Last Will and Testament. In the event that either of them fail to qualify or is not able to serve for whatever reason, the remaining Co-Executor may act alone as Executor. FIVE. No person(s) shall benefit hereunder unless such beneficiary shall survive me by sixty (60) days. SIX. No Executor or Co-Executor acting hereunder shall be required to post bond or enter security in this or any other jurisdiction. SEEN. No beneficiary may assign, anticipate or pledge his or her interest in any income or principal held or distributable hereunder, and no beneficiary's creditors The remainder of this page intentionally left blank. Initials Page 2 of 3 may levy, attach or otherwise reach any such interest. IN WITNESS WHEREOF, I have hereunto sent my hand and seal this ~~ day of Augur -~AA3-- Alin s. lv>EaLs Signed, sealed, published and declared by the above-name person as and for a Last Will and Testament, in our presence, who at said person's request, in said person's presence and in the presence of each other have hereunto set our names as subscribing witnesses. Notarial Seal Cathy E. Fry, Notary Public South Middleton 11vp., Cumberland County My Commission Expires July 30, 2006 Initials Page 3 of 3 ACKNOWLEDGEMENT AND AFFIDAVIT WE, BERNARD S. MEALS, the testator and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his last will and that he had signed willingly, and that he executed it as his free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as a witness and that to the best of their knowledge the testator was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. •?~~~ ~~i=~C~~ BERNARD S. MEALS COMMONWEALTH OF PENNSYLVANIA : SS: COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by BERNARD S. MEALS, -the testator herein, and subscribed and sworn to before me by .witnesses ,this Z7 day of~gttst;-~65. Notarial Seal - Cathy E. Fry. Notary PtibIic , -- .~, _ $01`~ ~~"°" 1~p ~'°'~" l~ c°1II1h' Not Public Q My Coanmisaioo ~acpina )nly 30, 2006 . REV-i5,o8 EX+ (o8-iz) ~ en~rs lwa~~e ,,,I SCHEDULE E :, I,..:... P ~ DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Bernard S. Meals 21-12-0291 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER ~- DESCRIPTION VALUE AT DATE OF DEATH 1. Checking account no: 5004219467-PNC Bank, N.A. 26.80 2. Checking account no: 5004219694-PNC Bank, N.A. 658.45 (See letter attached for Items 1 and 2) 3, 198914 x 55 Skyline mobile home -proceeds from sale 2,500.00 4, 2003 Chevrolet Cavalier automobile -proceeds from sale 2, 000.00 5, 2004 Chevrolet Express van -proceeds from sale 4,000:00 6. Hartford Insurance -refund 45.20 7. Karaoke equipment and 3.5 external hard drive -proceeds from sale 1, 000.00 g. Commonwealth of Pennsylvania -income tax refund 162.29 g. HMA Physician Management -refund 30.26 10. Highmark Insurance -premium refund 2.60 11. U.S. Treasury -income tax refund 98.00 TOTAL (Also enter ~on Line 5, Recapitulation) $ I ~ ~10,523:~60 If more space is needed, use additional sheets of paper of the same size. I~PNC March 13, 2012 Andrews & Johnson Attorneys at Law Attn: Ronald E Johnson 78 W Pomfret ST Carlisle PA 17013 RE: Bernard S Meals SSN: 208-24-4780 DOD: 02/27/2012 Dear Sir/Madam: In response to your request for Date of Death (DOD) balances for the customer noted above, our records show the following: Checking Account Account # 5004219467 Established: 04/25/2003 BERNARD S MEALS DBA BARNEY'S KARAOKE DOD balance: $26.80 non interest bearing Account # 5004219694 Established: 04!25/2003 BERNARD S MEALS DOD balance: $658.45 non interest bearing Loan Account The decedent maintained Loan Account 4003048109743443 & 4003048110911434. For further information and assistance, please contact 1-888-762-2265. Select option 1, then option 3 and then 0 (zero). After pressing zero, please remain on the line to speak with a Loan Financial Service Consultant. Safe Deposit Box The decedent maintained safe deposit box 040171487E located at: Mount Holly Branch 2 West Pine St Mt Holly Springs PA 17065 (717) 486-3416 Page 1 of 2 Safe Deposit Box The decedent maintained safe deposit box 0401762171 located at: Carlisle Branch 105 Noble Blvd Cazlisle PA 17013 (717) 243-6021 Please note that this office provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings). We do not process any f nancial transactions or provide statements. If you need assistance with any of these items, please call 1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. Sincerely, National Financial Services Center PNC Bank, N.A. Member FDIC This message is intended for the use of the individual or entity to which it is addressed and may contain information that is privileged, confidential and exempt from disclosure under applicable law If the reader of this message is not the intended recipient or the employee or agent responsible for delivering this message to the intended recipient, you are hereby notified that any dissemination, distribution or copying of this communications is strictly prohibited If you have received this communication in error, please notes me immediately by reply or by telephone at 800 762-1775 and immediately destroy this faxed document. Page 2 of 2 REV-1511 Ex+ {10-09J r ~pet~-sylwar~~~ ~~ DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT S~H~D.LILE , FUNERAL EXPENSES AND ADMINISTRATIVE COSTS Bernard S. Meals ITEM NUMBER A, FUNERAL EXPENSES: 1. Decedent's debts must be reported on Schedule I. ,DESCRIPTiflPr FILE NUMBER 21-12-0291 .- ..I . AMOUNT B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: AA Name(s) of Personal Representative(s) ~dh~~/~ S. ///L°d/S Street Address ~~'~ /4~j~~is ~~, ~ city L'~`//.~~~" state zIP /7d/3 _ Year(s) Commission Paid: 2013 2• Attorney Fees: 3• Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant I Street Address City __ State Relationship of Claimant to Decedent 4, 5. 6. 7. s. 5. 10. 11. 12. ZIP Probate Fees: Accountant Fees: Tax Return Preparer Fees: The Sentinel -estate advertisement Cumberland Law Journal -estate advertisement PNC -check charge Wagners Tax Service -income preparation Capital Area Tax Bureau -local income tax Capital Area Tax Bureau "TOTAL (Also enter on Line 9, Recapitulationj~1~~$ If more space is needed, use additional sheets of paper of the same size. 800.00 2; 50'0.00 123.50 178.92 75.00 17.99 125.00 20.44 9.00 SCHEDULE H -continued Funeral Expenses, Administration Costs and Miscellaneous Expenses ESTATE OF FILE NUMBER kBernarti S.`~Vieais 21-12-0291 13. Randy Meals -reimbursement for costs advanced, cleaning supplies, and Interstate Waste dump charges $297.23 14. Register of Wills, filing fee $15.00 15: Reserve for closing and Accounting $800.00 TOTAL (also enter on line 9, Recapitulation) $4,962.08 REV-:.512 EX+ (12-08} erns hran4a ,.~ S~HED,U>~E, I P ~ , - - DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Bernard S. Meals 21-12-0291 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER ,1)ESCRII?TI4N VALUE AT DATE OF D EATH 1' Sears CitiGold Mastercard account no: 5121072735702864 3, 751.58 2. Discover Card account no: 6011002160378279 9,955.22 3. PNC Bank Visa account no: 4311963101719875 12,379.81 4. M&T Bank -line of credit 2,007.00 5. GE Capital (Walmart) account no: 6011310157370989 3,898.07 6. Health Management -medical 400.00 (creditors listed in Items 1-6 have filed claims with Register of Wills) 7. Bank of America account no: 5588466600471645 7,460.74 8. Sears card account no: 5121072735702864 683.46 9. Amazon.com 30.29 10. Mb Financial Bank MC -account no: 5305110000021848 ( 2,538.51 11. PNC Bank -line of credit 4,517.61 12. BP Oil Co. 29.23 13. Kohls Dept Store 273.43 " "" T©TAL (Also enter on Line 10, Recapitulationj 1$ 47Y92~495 If more space is needed, insert additional sheets of the same size. • REY-1513 EX+ {O1-10) ~pe~r~sy~va~~e DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ~C~Hf~U Lf . 3 , BENEFICIARIES ESTATE OF: FILE NUMBER: Bernard S. Meals 21-12-0291 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RE oTNotSList T~ustee(S~NT AMOOF ESOTATE ARE I TAXABLE,DIST.RIBUTIONS,Include,putrdghtspcwsal.,distributivn~and,transfers,under .. Sec. 9116 (a) (1.2).] 1 • Randall S. Meals, 209 Alters Road, Carlisle, PA 17013 son 1 /6th 2. Bradley S, Meals, 130 Oak Flat Road, Newville, PA 17241 son 1/6th 3. Michael W. Meals. 16 Weist Road, Newville, PA 17241 son 1/6th 4. Douglas G. Meals, 71 E Yellow Breeches Road, Carlisle, PA 17015 son 1/6th 5. Stanley K. Meals, 1298 Center Road, Newville, PA 17241 son 1/6th 6. Cary L. Meals, 344 Doubling Gap Road, Newville, PA 17241 grandson 1/3 of 1/6th 7. Heather L. Wolf, 33 Kutz Road, Newville, PA 17241 granddaughter 1/3 of 1/6th 8. Shona L. Black, 1335 Mountain Road, Newburg, PA 17250 I granddaughter I 1/3 of 1/6th II 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. I ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. TOTAL~OP~PART II - EtdTfR TaTAL^NON TAXABLE DISTRIBUTIONS ON LINE'i'3"a`F ftfl9-i.508'Ct?VER`~FtEfT ' '$ If more space is needed, use additional sheets of paper of the same size.