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HomeMy WebLinkAbout01-22-131505610143 REV-1500 EX (01-10) OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes oEVartn~ENroFnEVENUE Po Box.2soso~ INHERITANCE TAX RETURN 21 12 0995 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW 15 2012 Decedent's Last Name PATTERSON (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Spouse's Social Security Number Date of Birth 10 05 1931 Suffix Decedent's First Name MI JERRY B Suffix Spouse's First Name MI 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 (date of death after 12-12-82) g Decedent Died Testate (Attach Copy of Will) ~ 7 Decedent Maintained a Living Trust (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverti Credit (date of death between 12-31- 1 and T-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 BRADLEY L GRIFFIE 717 243 5551.. c~ 4:. ~.,,e °.:~ First line of address 200 NORTH HANOVER STREE Second line of address City or Post Office CARLISLE State ZIP Code PA 17013 Correspondent's a-mail address: bgriffie@griffielaw.com Under penalties of perjury, I declar 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. taration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF P RSON R P IBLE F R FILING RETURN DATE ,n Ga L. Patterson ~ - ~ ~,~ ~~ ~ 2164 Douglas Drive. Carlisle. PA 17013 SIGNATUR ARER OTHER THAN REPRESENTATIVE DATE Bradley L Griffie ~ - ~ - ~ AD 0 anove Street, Carlisle, PA Side 1 1505610143 1505610143 ~.... .~ ~ ~..,~ REGIS ~R~?F WILLS~`tt$E 01~L1~';` ~ ..q ,`.:., .~ . ~ . ~ .s DATE FILER, ~ a' :r;~~ ,;.. , J 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: PatterSOrl, Jerry B. 232 32 5 612 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. 31 , 5 91.61 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous Ian; Probate Property (Schedule G) ^J Separate Billing Requested............ 7. 8. Total Gross Assets (total Lines 1-7) ..................................................................... 8. 31, 5 91.61 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 21, 343.11 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 5 82.2 0 11. Total Deductions (total Lines 9 & 10) ................................................................... 11. 21, 92 5 .31 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 9 , 6 6 6.3 0 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. 9 , 6 6 6.3 0 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15 O . O O (a)(1.2) X .00 . 16. Amount of Line 14 taxable 9 6 6 6. 3 O 16. 4 3 4. 9 8 , 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. 434.98 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^X Side 2 L 1505610243 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-12-0995 DECEDENT'S NAME Patterson, Jerry B. STREET ADDRESS 2164 Douglas Drive CITY Carlisle STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 2,700.00 135.00 (1) 434.98 2,835.00 2,400.02 Total Credits (A + B) (2) 3. Interest (3) 4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) 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. (5) 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 :............................................................................... ^ ^x b. retain the right to designate who shall use the property transferred or its income :.................................. ^ ^x c. retain a reversionary interest; or ............................................................................................................... ^ ^x 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? .................................................................................................................. 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)]. 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) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Patterson, Jerry B. 21-12-0995 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. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 M&T Bank Checking Account No. 41502488 - (See attached statement) 3,629.98 2 M&T Bank Savings Account No. 15004209510707 - (See attached statement) 500.04 3 Morgan Stanley -Jerry B. Patterson Revocable Trust 22,641.59 Account No. 642-102959-059AA (See attached statement) 4 Forrest Park Nursing Home Refund 4,720.00 5 Citibank Refund 100.00 TOTAL (Also enter on Line 5, Recapitulation) I 31,591.61 (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 E (Rev. 6-98) REV-1151 EX+ (10-06) ,. COMMNHERIETANCEIAX RETURN ANIA RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Patterson, Jerry B. 21-12-0995 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT N MB A. FUNERAL EXPENSES: See continuation schedule(s) attached 16,773.07 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(sl Commission raid 2. Attorney's Fees Griffie & Associates, P.C. 3,000.00 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 305.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1,264.54 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 21,343.11 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 Patterson, Jerry B. 21-12-0995 ITEM NUMBER DESCRIPTION AMOUNT Funeral Ex enses 1 Hines Rinaldi Funeral Home, Inc. - (Silver Springs, MD) 14,067.00 2 Clothing and accessories for burial 98.29 3 Donation to Pastor 200.00 4 Musician/sound system 310.00 5 Post funeral and viewing meals/refreshments 2,097.78 H-A 16,773.07 Other Administrative Costs 6 The Sentinel (Ad) 189.54 7 Cumberland Law Journal (Ad) 75.00 8 Reserves 1,000.00 H-B7 1,264.54 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 .~ DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Patterson, Jerry B. FILE NUMBER 21-12-0995 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) (If more space is needed, additional pages of the same size) REV-1513 EX+ (11-08) i ~ SCHEDULE J COMMNHERITANCEOT~ RETURNANIA BENEFICIARIES RESIDENT DECEDENT ESTATE OF I FILE NUMBER Patterson, Jerry B. 21-12-0995 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 Linda P. Hall Fifty percent of 4,370.18 1322 North Mill Road net estate Salem, VA 24153 Gary L. Patterson Fifty percent of 4,370.18 2164 Douglas Drive net estate Carlisle, PA 17013 Total 8,740.36 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) LAST WILL AND TESTAMENT OF JERRY B. PATTERSON I, JERRY B. PATTERSON, of Montgomery County, Maryland, declare this to be my last will and testament. I revoke all previous wills and codicils. SECTION 1. FUNERAL EXPENSES . I direct my personal representative to pay the expenses of my funeral, without an order of court. SECTION 2. RESIDUARY ESTATE. I give my residuary estate, including all property over which I have any power of appointment, to the trustee then acting under the JERRY B. PATTERSON REVOCABLE TRUST DATED APRIL 15, 1997, which I executed as grantor and trustee before executing this will. The property shall be added to the trust then held under that trust agreement and administered and disposed of under its provisions then and thereafter applicable. If the trust under my revocable trust agreement is not in existence at my death, I give my residuary estate, including all property over which I have any power of appointment, to the trustee designated under or pursuant to such revocable trust agreement previously executed by me, to be held, administered and disposed of in accordance with the provisions of that revocable trust agreement, which provisions I hereby incorporate in this will. SECTION 3. PERSONAL REPRESENTATIVES. I appoint my wife, ESTHER L. PATTERSON, to be my personal representative. If she fails to qualify or ceases to act as such, then I appoint my son, GARY LEONARD PATTERSON, to be my personal representative. If he also fails to qualify or ceases to act as such, then I appoint my daughter, LINDA P. HALL, to be my personal representative. I excuse each personal representative from giving bond. SECTION 4. POWERS OF PERSONAL REPRESENTATIVE. In addition to any powers given to my personal representative by statute, common law, or rule of court, I confer upon my personal representative, and any successors in that office, the powers listed below, which they may exercise without prior or subsequent approval by any court. For convenience I am referring to these fiduciaries in the masculine singular; however, the masculine, feminine, and neuter, and the singular and plural, include each other wherever appropriate in any reference to any person or corporation in this will. A. DEAL WITH PROPERTY. To retain, invest in, sell at public or private sale, mortgage, lease, exchange, manage, subdivide, develop, build, alter, repair, improve, raze, abandon, or otherwise deal with or dispose of any real or personal property, regardless of its nature, the lack of diversification of my estate, or the fact that any arrangement with respect to such property extends beyond the duration of my estate. B. REGISTER IN NOMINEE FORM. To register any property in the name of a nominee or in other form without disclosure of the fiduciary capacity. C. DISPOSE OF CLAIMS. To pay, extend, renew, prosecute, defend, compromise or submit to arbitration all rights, obligations, or claims of my estate against others or of others against my estate . D. EXECUTE DOCUMENTS. To execute, acknowledge, and deliver documents . E. DIVIDE PROPERTY. To make any division or distribution in cash, in kind, or partly in cash and partly in kind, and to allocate or distribute undivided interests or different assets or disproportionate interests in assets. The division of, values assigned to, and beneficiaries selected to receive, any property is binding on all persons. - Last Will and Testament of JERRY B. PATTERSON 2 Durbin Wittman & Associates, P. C. • Attorneys At LaH~ • 1-800-896-2390 F. BORROW FUNDS OR MAKE LOANS . To borrow funds from any party (including the personal representative), or to make loans, for any purpose connected with the administration of the estate, upon whatever terms, periods of time, and security the personal representative considers advisable. G. EMPLOY AGENTS. To employ brokers, investment counsel, custodians, realtors, accountants, attorneys, and other agents, and to delegate powers and discretions to any of them. H. MAKE TAX ELECTIONS . law, and to join in filing any joint tax return. because of any such election or joint return. To make any tax election permitted by any tax There shall be no adjustment of any interests I. CARRY ON BUSINESS. Without filing reports with any court, to continue, incorporate, enter into, or carry on any business, whether as a stockholder, general or limited partner, sole or joint owner, or otherwise; to invest whatever assets may be needed in the business; to employ agents to operate the business; to serve in any capacity with the business; to receive reasonable compensation for such services, in addition to compensation for services as a fiduciary; and to reorganize, liquidate, merge, consolidate, or transfer the business or any part of it. J. DISTRIBUTE DIRECTLY TO BENEFICIARIES. If at my death assets passing under this will are distributable directly to a beneficiary under my revocable trust agreement, to distribute probate assets to the beneficiary entitled to them without intervention of the trustee . K. DO ALL THINGS WITH FINAL AUTHORITY. To do all things that I would be able to do if I were still living. All decisions taken in good faith are binding on all persons . SECTION 5. DUTIES OF PERSONAL REPRESENTATIVE. I direct my personal representative, and any successors in that office, without prior or subsequent approval by any court: A. REFRAIN FROM PAYING DEATH TAXES AND SATISFYING CASH NEEDS . If my revocable trust agreement referred to above is in existence at my death, to refrain from paying from my residuary estate any death taxes, debts, funeral expenses, admin- Last Will and Testament of JERRY B. PATTERSON 3 Durbin Willman & Associates, P. C. • Attorneys At Law • 1-800-896-2390 istration expenses, legacies, or other cash requirements of my estate, because I have directed the trustee under that agreement to pay those items from the principal of the trust. However, (1) if my revocable trust agreement referred to above is not in existence at my death, or (2) if the principal of the trust is exhausted in paying death taxes and meeting the cash requirements of my estate without satisfying them in full, then my personal representative shall pay all taxes due because of my death, or the unpaid part of them, whether with respect to property passing under this will or outside this will. Taxes include interest and also penalties not caused by negligence or bad faith. Payment shall be made from my entire residuary estate before its division among its beneficiaries. However, whichever of the above two paragraphs applies, the following taxes shall not be paid from my estate: (1) any tax resulting from the inclusion in my gross estate of property over which I have a general power of appointment, (2) any tax resulting from the inclusion in my gross estate of property in which I have a qualifying income interest for life, (3) any generation-skipping transfer tax, and (4) any additional tax imposed by Internal Revenue Code §2032A or a corresponding provision of state law. In no event shall any payment be made from any assets that are excludible from my gross estate for federal estate tax purposes. In no event shall there be any right of reimbursement from any person. B. PAY DELIVERY EXPENSES. To pay from my residuary estate the cost of safeguarding and delivering all gifts made under this will. C. DISTRIBUTE TO OR FOR INCAPACITATED OR MINOR BENEFICIARIES. Notwithstanding any other provision of this will, to make distributions from my estate or any trust to or for the benefit of any beneficiary who in his or her judgment is incapacitated or who is a minor, without the necessity of obtaining a receipt or the approval of any court, in any one or more of the following ways: (1) directly to the beneficiary; (2) directly in payment of the beneficiary's expenses; (3) if the beneficiary is a minor, to a custodian for the minor named by my personal representative or the trustee to be held as a gift made under the Maryland Uniform Transfers to Minors Act, with the custodial arrangement continuing until the beneficiary reaches 21 years of age; or (4) to a relative, friend, guardian, committee, conservator, or other person or institution who in their judgment is responsible for the beneficiary or for the property of the beneficiary, whether or not appointed by any court. D. SIMULTANEOUS DEATH. If my wife and I die under such circumstances that the order of our deaths cannot be established by proof, to deal with and distribute all property passing under this will as if I had survived her. Last Will and Testament of JERRY B. PATTERSON 4 Durbin Willman & Associates, P. C. • Attorneys At Law • 1-800-896-2390 EXECUTED on April 15 , 1997 . (SEAL) Y . PATTERSON SIGNED, SEALED, PUBLISHED AND DECLARED in our presence by the person named above as his last will and testament. At his request, in his presence, and in the presence of each other, we sign our names as witnesses. Witness: ti~~ Address: 10450 Shaker Drive Suite 113 Columbia, Maryland 21046 10450 Shaker Drive Suite 113 Columbia, Maryland 21046 Last Will and Testament of JERRY B. PATTERSON 5 Durbin Willman & Associates, P. C. • Attorneys At Law • l -800-896-2390 Q MsTSar-k 499 Mitchell Road, Millsboro, DE 19966 Adjustment Services Phone 888-502-4349 F ax (302) 934-2955 October 1, 2012 Griffie & Assoicates, P.C. 200 North Hanover Street Carlisle, PA 17013 Re: Estate of Jerry B .Patterson Social Security: 232-32-5612 Date of Death: June 15, 2012 Dear Sir or Madam: Per your inquiry on September 18 2012, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number- 41502488 Ownership (Names o~ Gar, Patterson(Trustee) Jern> B. Patterson(Grantor) Opening Date 11/14/1989 Balance on Date of Death $3, 629.95 Accrued Interest $ .03 Total $3,629.98 2. Type of Account Savings Account Account Number 15004209510707 Ownership (Names of) Ga~~ Patterson(Tn~stee) Jerre B. Patterson(Grantor) Opening Date 0428/1997 Balance on Date of Deatll $500.03 Accrued Interest $ .01 Total $500.04 c~ m m 47 W n (D C Q rn m w D m 0 TI CO flI 7 n CD a. C m rn a n W A N O ~ ~) N O A v N O O •P ~ N O O CTS ~ N N- O O CT J ~ N O O U7 ~f O N O O U7 w O t V: O O U1 w O N O_ O QT J Cit ! V _O O Cn ~ 00 N O O O \ CNJ7. O O OS 1 OND- NO O 6J `_ N ~ O O: j ~ NO O GD ~ N O O (D J ~ : N O O t~D N ~ N O O CO : N v N O -+ O O. N A O Xa N D c 3 ~ rn ~ N D c ~ m m ~ ~ N _D c 3 to m ~, ~ ' N ~ N N ~ ~ as Q m -° N c 3 w ~ m m N c _. 3 v ~ m -o N c 3 m < ~ m N ~_ ~' ~ N c ~ m < ~ ro N c 3 v ro ~ -a ~ _ N' c 3 m m rn ~ ~ _ N c ~ m ~ < y ro ~ N ~ ~ r. 1 N: D c o ~ ~ ~ ~ ~ N D c 0 3 ~ < N ~ N D c 0 ~ ~ < ' ~ ~ N D c 0 3 ~ ~ ~ v 3 N D c 0' ~ ~ < N 3 i Nm D D c n o C 3 ~ m ~ ~ ~ m D c~u D m D m m~ m ~ rn D rn D ro D m~~ rn D m D m D m y rn~~ ~~ ~t w~~~ m~ [p ~_ cv p -•, z -•, z -•, z -., rn O -,. ~. -,. -.. -~, m O ~, -,. ~. -.. -., co O -., D ,{-°, D ~, D ~. ~' ~, ~' ' ~. 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