HomeMy WebLinkAbout01-04-13
.J 1505610140
REV-1500 EX (01-10)
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number
PO BOX 280601 2 y 1 2 0 1 2 9 5
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFOPMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
2 1 7 2 0 7 2 6 6 1 0 3 0 2 0 1 2 0 7 1 8 1 9 2 7
Decedent's Last Name Suffix Decedent's First Name MI
B A U E R M 0 R T 0 N H
(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
Q 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 El 5. Federal Estate Tax Return Required
death after 12-12-82)
Q 6. Decedent Died Te.-Aate 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes
(Attach Copy of IiViill) (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 SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
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 7 4 3 5
REGISTER OF MLLS USE ONLY
C7
First line of address C) tir1 fYt
C7
4 1 4 B R I D G E S T- rn j'
Second line of address
1- - t - C :1 b
P- 0- B 0 X E c L
City or Post Office State ZIP Code *TF7FILED
- -
N E W C U V B E R L A N D P A 1 7 0 7 0 rv
Correspondent's e-mail 4ddress: g S E't e k l e t s k l o@ s t O n e 1 a W• n e t
Under penalties of perjury, f der late 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 r than the personal representative is based on all information of which preparer has any knowledge.
TURE OF PERS 13ONSIBLE FOR FILIN ETURN DATE
ADD "S
SUSAN BAUER LIEBERT 202 ACK NWOOD CCT., TIMONIUM MD 21093
SIGNATUR A o N RE pA E
ADDRESS
GERALD J-SHEKLETSKI ESQ-414BRIDGE ST-, NEW CUMBERLAND PA 17070
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610140 1505610140 J
1505610240
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: MORTON H- B A U E R 2 1 7 2 0 7 2 6 6
RECAPITULATION
1. Real Estate (Schedule A) 1.
2. Stocks and Bonds (S(hedule B) 2.
3. Closely Held Corpora'ion, 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 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ❑ Separate Billing Requested 7. 4 2 6 8 9 . 2 2
8. Total Gross Assets (total Lines 1 through 7) 8. 4 2 6 8 9 . 2 2
9. Funeral Expenses and Administrative Costs (Schedule H) 9. 3 5 3 0 . 5 1
10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule 1) 10.
11. Total Deductions (total Lines 9 and 10) 11. 3 5 3 0 . 5 1
12. Net Value of Estate (Line 8 minus Line 11) 12. 3 9 1 5 8 . 7 1
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 9 1 5 8 . 7 1
TAX CALCULATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax ra* or
transfers under Sec, 0116
(a)(1.2) X .0 0. 0 0 15. 0. 0 0
16. Amount of Line 14 taxable
at lineal rate x .045 3 9 1 5 8. 7 1 16. 1 7 6 2. 1 4
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. 0. 0 0
19. TAX DUE ...............................................19. 1 7 6 2. 1 4
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑
Side 2
1505610240 1505610240
REV-1500 EX Page 3 File Number
Decedent's Complete Address: 21 12 01295
DECEDENT'S NAME
MORTON H• BAUER
STREETADDRESS
1480 MAPLEWOOD DRIVE
CITY STATE Z
NEW CUMBERLAND PA 17070
Tax Payments and Credits:
I. Tax Due (Page 2, Line 19) (1) l1762-14
2. Credits/Payments
A. Prior Payments
B. Discount 8 8 " 11
Total Credits (A + B ) (2) 88-11
3. Interest
(3)
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. (4) 0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) l1674-03
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 o~ income of the property transferred; ❑ ❑X
b. retain the right to designate who shall use the property transferred or its income; ❑ X❑
c. retain a reversionary interest; or ❑ IZI
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 i-dequate 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 3n individual retirement account, annuity or other non-probate property, which
contains a beneficiary designation? 91 ❑
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 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, undE
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1510 EX+ (08-09)
pennsylvania SCHEDULE G
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
MORTON H. BAUER 21 12 01295
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 INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH %OFDECD'S EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IFAPPLICABLE) VALUE
1. EDWARD JONES INVESTMENT ACCOUNT 42,689.22 100.00 421689.22
NUMBER 957-09814-1-6- TRANSFER ON
DEATH ACCOUNT. BENEFICIARIES -
CHRISTIE LYNN BAUER LIEBERT, DAUGHTER
50% AND SUSAN BAUER LIEBERT, DAUGHTER
50%
TOTAL (Also enter on Line 7, Recapitulation) $ 4 2 , 6 8 9 - 2 2
If more space is needed, use additional sheets of paper of the same size.
REV-1511 EX+ (10-09)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
E
TAX
DEN
T TURN
RESIDENNTT D DECEEDEN ADMINISTRATIVE COSTS
RESID
ESTATE OF FILE NUMBER
MORTON H. BAUER 21 12 01295
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. DELANEY VALLEY MEMORIAL GARDENS, TIMONIUM, MD 21093 11590.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s) of Personal Representative(s)
Street Address
City State ZIP
Year(s) Commission Paid:
2. Attorney Fees: STONE LAFAVER & SHEKLETSKI 11000.00
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: LETTERS TESTAMENTARY ??-50
5 Accountant Fees:
6. Tax Return Preparer Fees:
7. FUNERAL LUNCHEON 833.01
8- FILING FEES - INHERITANCE TAX RETURN AND INVENTORY 30.00
NOTE: SCHEDULE G ASSETS WERE USED TO PAY THE
ADMINISTRATION EXPENSES LISTED ON SCHEDULE H
TOTAL (Also enter on Line 9, Recapitulation) $ 3 , 530 - 51
If more space is needed, use additional sheets of paper of the same size.
STONE, LAFAVER & SIIEKLETSKI
t ATTORNEYS AT LAW
414 tTMOUETiREET
NEW CUMBERLAND P1 17070
LAST WILL AND TESTAMENT
OF
MORTON H. BAUER
I, MORTON H. BAUER, 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 direct that my Executor hereinafter named shall pay
all my just debts and funeral expenses as soon as conveniently may be
done after my decease from the residue of my estate.
ITEM II: I make the following bequests:
A. I bequeath all of the Verizon Communications Common
Stock which I may own at the time of my death to my grandson, BRUCE
BAUER LIEBERT.
B. I bequeath 100 shares of Pfizer, Inc., Common Stock to
my granddaughter, ALEXANDRA LIEBERT.
ITEM III: I devise and bequeath all the rest, residue and
remainder of my estate of every nature and wherever situate,
shares to my daughters, CHRISTIE LYNN BAUER LIEBERT and SUSAN BAUER
LIEBERT, or to their issue, per stirpes.
Page 1 of 4
ITEM IV: I appoint my daughter, SUSAN BAUER LIEBERT, Executrix
of this my last will. Should my daughter, SUSAN BAUER LIEBERT, fail
to qualify or cease to act as Executrix, I appoint my daughter,
CHRISTIE LYNN BAUER LIEBERT, Executrix of this my last will.
ITEM V: No fiduciary acting hereunder shall be required to post
bond or enter security for the faithful performance of her duties in
any jurisdiction.
IN WITNESS WHEREOF, I, MORTON H. BAUER, have hereunto set my hand
and seal this day of it 11E' 2004 .
MORTO H. BAUER
SIGNED, SEALED, PUBLISHED and DECLARED by MORTON H. BAUER, the
Testator above named, as and for his Last Will and Testament, and in
the presence of us, who at his request, in his presence and in the
prese o each other, have subscribed our names as witnesses.
zi C X0
Witness Address
Witness Address
Page 2 of 4
i
COMMONWEALTH OF PENNSYLVANIA:
SS:
COUNTY OF CUMBERLAND 7
I, MORTON H. BAUER, the Testator whose name is signed to the at-
tached 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 and that I signed it
as my free and voluntary act for the purposes therein contained.
0 TON H. BAUER
Sworn to or affirmed to and acknowledged before me by MORTON H.
CA_
,YCA-
BAUER, the Testator, this - o-k day of 04.
NOTARIAL SEAL
KATHLEEN KEIM. Notary Public
New Cumberland Boro., Cumberland Co. Notary P 1
My Commission Expires Dec. 5, 2006
Page 3 of 4
COMMONWEALTH OF PENNSYLVANIA :
: SS:
COUNTY OF CUMBERLAND
We,
a
nd
the witnesses whose names are signed to the attached 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 and 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.
Wi.tnes
1
Witness
Sworn to Q.r affirmed to and acknow dged before me by
and t
witnesses, this
day of 2004.
NOTARIAL SEAL
KATHLEEN KEIK Notary Public Notary 1 c
New Cumberland BUM, Cumberland Co.
My Commission Expires Dec. 5, 200
Page 4 of 4
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REV-1513 EX+ (01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
MORTON H. BAUER 21 12 01295
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under
Sec. 9116 (a) (1.2).]
1. SUSAN BAUER LIEBERT Lineal 1/2 SCHEDULE G,
202 BRACKENWOOD CT. ITEM 1
TIMONIUM, MD 21093
2. CHRISTIE LYNN BAUER LIEBERT Lineal 1/2 SCHEDULE G,
302 E. JOPPA RD. #1410 ITEM 1
TOWSON, MD 21286
ENTER DOLLAR AMOUI4TS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE.
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.
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.