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HomeMy WebLinkAbout02-01-13 1505610105 REV-1500 EX f°Z_ll' ~~' PA Department of Revenue en tvania OFFICIAL USE ONLY P ~Y Bureau of Individual Taxes ~EVMTNlNT M N[YENY! County Code Year File Number INHERITANCE TAX RETURN PO BOX z8o6oi ~ ~ ~ f Harrisburg, PA 1'7128-o6oi c . RESIDENT DECEDENT ~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYW Date of Birth MMDDYYYY 022012 '.09251928 Decedent's Last Name Suffix Decedent's First Name MI TRAYER BARBARA ~ (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 INAPPROPRIATE OVALS BELOW ~ 1. Original Return p 2. Supplemental Return 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) ~ 6. Decedent Died Testate p 7. Decedent Maintained a Living Trust ~ 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 O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number ROBERT G. FREY 717-243-538 ~; ~ ~.> __r*t REGISi~ilt WILLS lJ9B ONL~I"j ~ ~ ~ CD C1'? First Line of Address i ~ ~ ~ ~, i '~ ~ ~ 5 SOUTH HANOVER STREET :a'_ ~: yc ~„~, _ Second Line of Address {~ ~`.> .., ~ - ,_ r ._ .,. c__ <::~ ~ City or Post Office DATE FILED~7 ~ State ZIP Code • ` CARLISLE PA 17013 Correspondent's a-mail address: 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, con'ect and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ADDRESS ~ 7 I~~g ~.~1~~ ~~~~~~~ 2 c~~l~~~I ~ ~ ~~~~, SIGNATURE REPAR R A,f~1/ RE ENTATIVE DA E ADDRESS 5 SOUTH HANOVER STREET, CAR S E, PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610105 1505610105 J J 1505611280 REV-1500 EX (FI) Decedent's Social Security Number ~ecedent'sName: BARBARA J TRAYER RECAPITULATION 1. Real Estate {Schedule A) ......................................... . 1. N 0 N E 2. Stocks and Bonds (Schedule B) ................................... .. 2. N 0 N E 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. . 3. N 0 N E 4. Mortgages and Notes Receivable (Schedule D) ....................... .. 4. N 0 N E 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) ... . 5. 215 7 4 9 . D 0 6. Jointly Owned Property (Schedule F) Separate Billing Requested ..... .. 6. N 0 N E 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested ..... .. 7. N 0 N E 8. Total Gross Assets (total Lines 1 through 7) ................. ..... . . 8 215 7 4 9 0 0 9. Funeral Expenses and Administrative Costs (Schedule H) ............... .. 9. 12 4 3 3 . 0 0 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ... . ....... ..10. 9 8 3 . 0 D 11. Total Deductions (total Lines 9 and 10) ............................. . 11. 13 416.0 D 12. Net Value of Estate (Line 8 minus Line 11) .......................... .. 12. 2 0 2 3 3 3 . D D 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ..................... . 13. 0 , 0 D 14. Net Value Subject to Tax (Line 12 minus Line 13) ........ .... 14 2 0 2 3 3 3 0 0 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 D 15. D. 0 0 16. Amount of Line 14 taxable at lineal rate X .0 4 5 16. O. D O 17. Amount of Line 14 taxable at sibling rate X .12 10116 6.5 0 17. 1213 9. 9 8 18. Amount of Line 14 taxable at collatera- rate x .15 10116 6. 5 0 1 s. 1517 4 . 9 8 19. TAX DUE ....... ....... ....................................... . 19. 27314.96 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPA YMENT Side 2 1505611280 1505611280 J REV-1500 EX (FI) Page 3 Decedent's Complete Address: 21-12-864 File Number 201-18-7385 DECEDENT'S NAME BARBARA J TRAYER STREET ADDRESS 442 WALNUT BOTI-OM ROAD CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 27314.96 2. Credits/Payments A. Prior Payments 26050.00 B. Discount 1302.50 Total Credits (A + B) (2) 27352.50 3. Interest (3) 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. (4) 37.54 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. 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 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(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+(11-10) SCHEDULE E Pennsylvania CASH, BANK DEPOSITS, 8~ MISC. DEPARTMENTOFREVENUE PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Barbara J Trager 21-12-864 Include the proceeds of Ikigation and the date the proceeds were received by the estate. If more space is needed, use additional sheets of paper of the same size. REV-1511 EX + (10-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Barbara J Trager Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Auer Cremation Service of Pennsylvania 125 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: 6,000 Name(s) of Personal Representative(s) C. Allen Trager Street Address 87 Est Yellow Breeches Road city Carlisle state PA zIP 17015 Year(s) Commission Paid: 2013 2. Attorney Fees: 6,000 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address City State Relationship of Claimant to Decedent 4. 5. 6. 7. Probate Fees: Accountant Fees: Tax Return Preparer Fees ZIP 308 TOTAL (Also enter on Line 9, Recapitulation) ~ $ 1 If more space is needed, use additional sheets of paper of the same size. REV-1512 IX+ (12-08j Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES ~ LIENS ESTATE OF FILE NUMBER Barbara J Trager 21-12-864 Report debts incurred by the decadent prior to death that remained unpaid at the dato of death, including unraimbursad madkal expanses. If more space is needed, insert addftional sheets of the same size. REV-1513 EX+ (D1-10) Pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Barbara J Tra er 21-12-864 RELATIONSHIPTO 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).] Ralph Stambaugh 1 1107 Granada Road, Mechanicsburg, PA 17055 Brother 0.50 2 Old Bellair Chapter #375 of Eastern Star 22 McBride Avenue, Carlisle, PA 17013 0.25 3. Camp and Auxiliary #50 of Union Veterans Civil War 22 Cambridge Court, Carlisle, PA 17013 0.25 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUG H 18 OF REV-1500 COVER SH EET, AS APPROPRIATE. I) 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. Z 0.00 If more space is needed, use additional sheets of paper of the same size. ~~~ ~c~} ~ ~i 1 St MEMBERS 15t FEDERAL CREDIT iJNION SAVINGS ACCOUNT: Account NumbedSuffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CHECKING ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner 452479-00 03/02/2012 $47,584.03 $.33 $47,584.36 None 452479-11 03/02/2012 $834.79 $.00 $834.79 None CERTIFICATES OF DEPOSIT: Account Number/Suffix 452479-40 452479-41 Date Account Established 03/02/2012* 03/08/2012** Principal Balance at Date of Death $112,926.64 $54,399.95 Accrued Interest to Date of Death $2.78 $.60 Total Principal and Accrued Interest $112,929.42 $54,400.55 Name of Joint Owner None None *Opened by transfer of funds from 452479-00. **Rollover from certificate 353147-48, originally established 02/01/2012. E BERS 1sT~FEDE~Cfj~.I~NION Danielle A. Kline Lending Insurance Support Specialist August 16, 2012 Estate of: BARBARA J. TRAYER Date of Death: 08/02/2012 Social Security Number: 201-18-7385 5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 wwwmemberslst.org ~----.~. LAST WILL AND TESTAMENT I, BARBARA J. TRAYER, of North Middleton Township, Cumberland County, j Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly revoking all Wills and Codicils heretofore made by me. 1. I direct my personal representative to pay all of my debts, funeral and administrative expenses as soon as may be done conveniently after my decease. 2. I authorize and empower my personal representative to sell any realty owned by me at my death and not specifically devised herein, at either public or private sale, and to give good and sufficient deeds therefor, in fee simple, as I could do if living. In addition, my personal representative is authorized and empowered to continue to engage in any business which I may be engaged in at my death for such period as seems expedient to said personal representative. 3. I give, devise and bequeath all of my estate of every nature and wherever situate to my spouse, JOHN E. TRAYER, provided he shall survive me by sixty days. 4. Should my spouse, JOHN E. TRAYER, predecease me or not survive me by a period of sixty days, I give, devise and bequeath all of my real estate, with the improvements thereon erected to C. ALLEN TR.AYER provided he survive me by a period of sixty days. Should C. ALLEN TRAYER, predecease me or not survive me by a period of sixty days, then to STEVEN TRAYER and GREGORY J. TRAYER, in equal shares, per stirpes, which provides that the child or children of any deceased child shall take the share their parent would have taken if living. It is my express desire that the real estate stay in the Trayer family. r~ r_ :x ~ N A ~ © -__ ~ ~L7 ~ a ~~ f?,1 c~ cn ~ c~ `" 5. Should my spouse, JOHN E. TRAYER, predecease me or not survive me by a period of sixty days, I give and bequeath all the rest, residue and remainder of my estate as follows: A. Fifty percent (50%) to my brother, RALPH STAMBAUGH;, B. Twenty-five percent (25%) to the OLD BELLAIR CHAPTER #375 OF THE EASTERN STAR, for its general charitable purposes; and C. Twenty-five percent (25%) to the CAMP & AUXILIARY #50 OF UNION VETERANS OF THE CIVIL WAR, for its general charitable purposes. 6. I nominate and appoint JOHN E. TRAYER to be the Executor of this my Last Will and Testament; he is to serve as such without bond. Should he die before my death, renounce or refuse to serve for any reason, or die leaving any of my estate unadministered, I nominate and appoint C. ALLEN TRAYER, as substitute Executor, also to serve as such without bond. Should he die before my death, renounce or refuse to serve for any reason, or die leaving any of my estate unadministered, Inominate and appoint STEVEN TRAYER and GREGORY J. TRAYER, as substitute Co-Executors, also to serve as such without bond and whereby all substitute Executors shall have the same powers as are given herein to my original Executor. I hereby suggest that my personal representative retain the services of Irwin, McKnight & Hughes, as attorneys in the settlement of my estate. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ! ~ day of February, 2002. \ ~~~~~;~, '~..~,, ~ (SEAL) BARBAR.AIT. TRAYER 2 Si,~ned, sealed, publisineu z ~~? --3e~~a~ .:,' _~,~ the ~rt~~ ~. ~;-rear;, ::d 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 3 ACKNOWLEDGMENT AND AFFIDAVIT WE, BARBARA J. TRAYER, JACQUELINE L. DRAWBAUGH and MARTHA L. NOEL, the testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her Last Will, and that she had signed willingly, and that she executed it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the Will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by BARBARA J. TRAYER, the testatrix herein and subscribed and sworn to before me by JACQUELINE L. DRAWBAUGH and MARTHA L. NOEL, witnesses, this ]~ day of February, 2002. -~. N a Public Notarial Seal Rogger B. frvuin, Notary Pubffc Carfisfe Bora, C~~mberland County My Commission Expires Oct. 3, 2004 Membsr, Psnnsylvania Association of Notaries