The URL can be used to link to this page

Home My WebLink About01-22-13~~. i Pa. O.C. R~}ule 6.12 STA/TUS REPORT REGISTER OF WILLS OF (. u-m leer` ~cc,r~ d COUNTY, PENNSYLVANIA Name of Decedent: ~ ~ - Ct~n a ran e. ` ~j . ~.. Date of Death: MGU^fi~1 7. Zo ~ z. File Number: ~ ~ ~ ~ `- d 3 9 (O Pursuant to Pa. O.C. Rule 6.12, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete :.................... Yes ^ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is YES, state the following: a. Did the personal representative file a final account with the Court? ....... ^Yes ^ No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? ............................... Yes ^ No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts maybe filed with the Clerk of the Orphans' Court and may be attached to this report. Dare 1W I y . ~J l-3 (~C-~ ~ C~ Sirnnture ojPerv,:.7 Filins this Form e Capacity: Personal Representative ^ Counsel _ Name ojPerson Filing tkis Form x ~,.~ ~ . ya z Fr GYM s~ !~~!l 2,d < ..~ a ...M1i Address F ~, ; -.. ~ v ~ - ~S" c~' ~ :::.~ ~' y- 70 f -7 Telephone Forrn RW-10 rev. !0.!3.06 a~ 14 January 2013 John Cingranelli, Jr., 119 Daytona Avenue, Albany, NY 12203 Alecia A. Brognano, 4028 Gypsum Hill Rd, Haymarket, VA 20169 Richard L. Cingranelli, 11 Harvey Way, Averill Park, NY 12018 Carol L. Cingranelli, 203 South Court Street, #72, Harrisburg, PA 17104 Judith Dudley, 10509 Whitestone Rd, Raleigh, NC 27615 Reference: Final Account of Estate of Anne E. Cingranelli, File Number 21 12-0396 Beneficiaries of the Estate of Anne E. Cingranelli: Enclosed please find a check in the amount of $607.00 which represents your share (20%) of the checking account balance of the Anne Buchanan Cingranelli Estate. The administration of the estate of Anne E. Cingranelli is now complete. As the personal representative for her estate, I have attached a final accounting for your records. In addition, I will file a report with Cumberland County, Register of Wills, notifying them of the completion of the administration of the above referenced estate. If you have any questions, please contact me at any time. Ct~,~,. Q ~ ~~°~'~ Alecia A. Brognano Personal Representative for the Estate of Anne E. Cingranelli BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ALECIA A BROGNANO 4028 GYPSUM HILL RD HAYMARKET VA 20169-2404 Pennsylvania ,` . DEPARTMENT OF REVENUE REV-1547 IX AFP C12-11) DATE 09-17-2012 ESTATE OF CINGRANELLI ANNE E DATE OF DEATH 03-07-2012 FILE NUMBER 21 12-0396 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 11-16-2012 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SgUARE CARLISLE PA 17013 CUT ALONG THIS LINE ---- ~ RETAIN LOWER PORTION_ FOR YOUR RECORDS ~ _ ___ -------------------- ------------------- _________ REV-1547 EX AFP C12-11) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: CINGRANELLI ANNE EFILE N0.:21 12-0396 ACN: 101 BATE: 09-17-2012 TAX RETURN WAS: (X ) ACCEPTED AS FILED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets - APPROVED DEDUCTIONS AND EXEMPTIONS: - 9. Funeral Expenses/Adm C t / " C ) CHANGED C1) .0 0 NOTE: To ensure proper C2) .0 0 credit to your account, (3) .0 0 submit the upper portion of this form with your C4) .00 tax payment. Cs) 192,404.50 {6) .00 {7) 520,206.76 {B) 712 , 611.26 os s Misc. Expenses (Schedule H) {q) 4.0 4. 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10)_ 1,4 4 7.0 0 11. Total Deductions {ii) 5,501.23 12. Net Value of Tax Return C12) 707, 110.03 13. Charitable/Governmental Bequests; Non-elected 9113 Tr usts {Schedule J) C13) .00 14. Net Value of Estate Subject to Tax (14) 7D7, 110.03 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16 17 18 and 19 reflect figures that include the total of ALL , , returns assessed to d will ate ASSESSMENT OF TAX: . 15. Amount of Line 14 at Spousal rate C15) .0 0 X 0 0 = .00 16. Amount of Line 14 taxable at Lineal/Class A rate C16) 707 . 1 l 0.03 x 045 = 31 , 819 95 17. Amount of Line 14 at Sibling rate Ci7) 0 0 X 12 = . .OD 18. Amount of Line 14 taxable at Collateral/Class B rate C18) .0 0 X 15 = 00 19. Principal Tax Due . TAX CREDITS {19)= 31,819.95 : PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 06-05-2012 CD016061 1 591 0 , . 0 30,228.95 TOTAL TAX PAYMENT 31,819.95 BALANCE OF TAX DUE .00 ' INTEREST AND PEN. .00 TOTAL DUE .00 ~ IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. t 1505610205 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name: ANNE E CINGRANELLI 229-28-3358 RECAPITULATION 1. Real Estate (Schedule A) ............................................. 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 Personal Property (Schedule E)....... 5. 192,404.50 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. 520,206.76 8. Total Gross Assets (total Lines 1 through 7) ............................. 8. 712,611.26 9. Funeral Expenses and Administrative Costs (Schedule H) ......... .......... 9. 4,054.23- 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ..... .......... 10. 1,447.00 11. Total Deductions (total Lines 9 and 10) ....................... .......... 11. 5,501.23 12. Net Value of Estate (Line 8 minus Line 11) .................... .......... 12. 707,110.03 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. 707,110.03 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 45 707,110.03 1B_ 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 ......................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 31,819.95 31,819.95 O Side 2 1505610205 1505610205 J REV-1500 EX (FI) Page 3 Decedent's Complete Address: ` File Number DECEDENTS NAME ANNE E CINGRANELLI STREET ADDRESS BETHANY VILLAGE, MAPLEWOOD ASSISTED LIVING 5225 WILSON LANE CITY STATE I ZIP MECHANICSBURG PA ~ 17055. Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments B. Discount 3. Interest 1,591.00 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. 5. li Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. Total Credits (A + g) (2) 1, 591.00 (3) (4) (5) 30,228.95 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 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 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 fol•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 ofthe decedent's lineal beneficiaries is 4.5 percent, except as noted in (l2 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. 31,819.95 REV-i5o3 EX+ (ii-io) ~ ~ pennsylvania ~c DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS & MISC. PERSONAL PROPERTY ESTATE OF: FILE NUMBER: ANNE E CINGRANELLI 2012-00396 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. Ir more space is needed, use additional sheets of paper of the same size. .REV-151CEX+ ;08-09) ~ . Pennsylvania ' DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER ANNE E CINGRANELLI 2012-00396 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 UMBER INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD' S EXCLUSION TAXABLE THE DATE OF TRANSFER. ATTACH A CDPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE I• TAX DEFERRED ANNUITY-INTEGRITY LIFE INS CO ACCT #2100097011-EQUAL SHARE AMONG 5 BENEFICIARIES 263,159.92 100 263,159.92 2 TAX DEFERRED ANNUITY-INTEGRITY LIFE INS CO ACCT #2100097012-EQUAL SHARE AMONG 5 BENEFICIARIES 124,643.83 100 124,643.83 3 TAX DEFERRED ANNUITY-INTEGRITY LIFE INS CO ACCT #2100113089-EQUAL SHARE AMONG 5 BENEFICIARIES 132,403.01 100 132,403.01 TOTAL (Also enter on Line 7, Recapitulation) $ ( 520,206.76 If more space is needed, use additional sheets of paper of the same size. .?EV-1511'EX+ (10-09) r Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address ESTATE OF FILE NUMBER ANNE CINGRANELLt 2012-00396 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: I" NELSEN FUNERAL HOME-412 SOUTH WASHINGTON HIGHWAY, ASHLAND VA 23005 1,337.45 ALECIA A BROGNANO -AFTER FUNERAL GATHERING 901.98 B. 1 City Year(s) Commission Paid: Z• Attorney Fees; ` 3• Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant 4. 5. 6. 7. Street Address City State Relationship of Claimant to Decedent SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS State ZIP ZIP Probate Fees: Accountant Fees: Tax Return Preparer Fees: CUMBERLAND COUNTY BAR ASSOCIATION- PUBLICATION ADMINISTRATIVE EXPENSES -SUPPLIES, MAILINGS FEES AND MILEAGE 577.00 480.00 75.00 682.80 TOTAL (Also enter on Line 9, Recapitulation) I $ 4,054.23 If more space is needed, use additional sheets of paper of the same size. iwEV-1512'EX+ (12-08) .., •~,, ~ .ti pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER ANNE E CINGRANELLI 2012-00396 Report debts incurred by the decedent prior to death that remained unpaid at the date of death. including unraimhu~aod marliral pY~o~~e~ Ir more space is needed, insert additional sheets of the same size. •kcV-151~EX+ (01-10) ~~ pennsylvania DEPARTMENT DF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE BENEFICIARIES ESTATE OF: FILE NUMBER: ANNE E CINGRANELLI 2012-00396 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY REDo~NotSList Trustee(s~NT AMOOF ESTATE ARE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (11).] 1• JOHN CINGRANELLI JR 119 DAYTONA AVENUE, ALBANY, NY 12203 SON 2 ALECIA A BROGNANO 4028 GYPSUM HILL ROAD, HAYMARKET, VA 20169 DAUGHTER 3 RICHARD L CINGRANELLI 11 HARVEY WAY, AVERILL PARK, NY 12018 SON 4 CAROL L CINGRANELLI 203 SOUTH COURT STREET #72, HARRISBURG, PA 17104 DAUGHTER 5 JUDITH DUDLEY 10509 WHITESTONE ROAD, RALEIGH, NC 27615 ~ - DAUGHTER ENTER DOLLAR AMOUNTS 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 I # If more space is needed, use additional sheets of paper of the same size. 20% 20% 20% 20% 20%