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Home My WebLink About02-01-131505611185 REV-1500 EX (02-11) (FI) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes PO BOX 280601 INHERITANCE TAX RETURN 21 1, 2 0 6 6 3 Harrisburg, PA 1 7 1 28-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 0320201,2 01,251961 Decedent's Last Name Suffix Decedent's First Name M I RICKARDS JUDY ~1 (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M I RICKARDS JOHN G Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 230-1,3-7230 REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW 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 ^ 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate ^ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (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 Schedule O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TA~FORMATION ULD~ ECTED TO: Name Dayt telephone Numberl'r'I ~ ~ ~ - KEITH 0 - BRENNE~1AN, ESQ • r r t 7]r~ =~`~-8~8 ~a First Line of Address 44 WEST MAIN STREET Second Line of Address City or Post Office State ZIP Code f1ECHANICSBURG PA 17055 r ~ F~I~R OF.~fIJLLS k!SE >Q~ILY /v~'~ r ye ~~y, ,~e~ ~:. f,._, _...... ~~...9 ~~ ~ ~ cry DATE FILED 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, correct and com .Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF S P9'R ING RETURN DATE ,,~ _ - ~~ ~ ADDRESS.-~ JOH G• RICKARDS, EXECUTOR 7 ALEXANDRIA COURT, f1ECHANICSBURG SIGNAT~R OI `~\/ARER OTHER THAN REPRESENTATIVE ~, ~ ~~~~~ DATE pA 17050 ~ ~ ~~ ADDRESS KEITH 0• BRENNEMAN, ESQUIRE 44 WEST f1AIN STREET, f1ECHANICSBURG PLEASE USE ORIGINAL FORM ONLY PA, 17055 Side 1 1505611185 OM46473.000 1505611185 ~~G~ J 1505611285 REV-1500 EX (FI) Decedent's Social Security Number Decedents Name R I C K A R D S JUDY M RECAPITULATION 1. Real Estate (Schedule A) 1. 5 0, 7 5 0. 0 0 2. Stocks and Bonds (Schedule B) . 2 0 . 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) , 3. 0 . 0 0 4. Mortgages and Notes Receivable (Schedule D) 4. 0 . 0 0 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 5, 0 . 0 0 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested _ g. 0 • 0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 1, 8 , 8 4 7. 4 2 8. Total Gross Assets (total Lines 1 through 7) $_ 6 9 , 5 9 7. 4 2 9. Funeral Expenses and Administrative Costs (Schedule H). g. 3 , 9 2 2.9 0 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 10. 0 • 0 0 1 1. Total Deductions (total Lines 9 and 10) , 1 1. 3 , 9 2 2 •9 0 12. Net Value of Estate (Line 8 minus Line 11) _ 12. 6 5 , 6 7 4 • 5 2 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) , . 13. 0 . 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) . 14. 6 5 , 6 7 4 •5 2 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers un~er Sec. 9116 (a)(1.2)x.o- 65,674 • 52 15. 0.00 16. Amount of Line 14 t xable 4 ~ at lineal rate x .0 0.0 0 1 s. 0.0 0 17. Amount of Line 14 taxable at sibling rate X .12 0 • 0 0 17. 0 ' ~ ~ 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 1 g. 0' 0 0 19. TAX DUE 19. 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505611285 1505611285 OM4648 3.000 0.00 J REV-1500 EX (FI) Page 3 Decedent's C~mnlete Address' File Number DECEDENT'S NAME RICKARDS JUDY M STREET ADDRESS 7 OU T, CUMBERLAND COUNTY CITY STATE ZIP ~1ECHANICSBURG PA 1,7050- Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 2. Credits/Payments A. Prior Payments 0 • 0 0 B. Discount 0 • 0 0 Total Credits (A + B) (2) 3. Interest 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) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. 0.00 0.00 (3) 0 . 0 0 0.00 (5) 0 •0 0 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: 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? Yes ^ ^ ^ ^ No 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? ^ ^ ^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 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. 0 M4671 2.000 REV-1502 EX + (01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF: FILE NUMBER: Jud M. Rickards 21 12 0663 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. 9W4695 2.000 If more space is needed, use additional sheets of paper of the same size. REV-1510 EX + (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 Judv M. Rickards 21 12 0663 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. ITEM NUMBS DESCRIPTION OF PROPERTY INCLIAETFEHAMEOFTFETRANSFEREE,THEIRRELATIONSHIPTODECEDENTAND TFE DATE OF TRfNiSFER ATTACHACAPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST EXCLUSION IF APPLICABLE TAXABLE VALUE ~~ American Funds 18,847.42 100.0000 0.00 18,847.42 IRA, account #73888038. TOTAL (Also enter on line 7, Recapitulation) $ ~ R >qd7 d~ If more space is needed, use additional sheets of paper of the same size. 9W46AF 2.000 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 Judy M Rickards 21 12 0663 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ None B. 1 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City Year(s) Commission Paid: 2. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) 3 , 500.00 Claimant John G. Rickards Street Address 7 Alexandria Court 4. 5. 6. 7. 1 9W46AG 2.000 City Mechanicsburg State PA ZIP 17050 Relationship of Claimant to Decedent SURVIVING SPOUSE Probate Fees: Accountant Fees: Tax Return Preparer Fees: Cumberland Law Journal advertising Executor's Notice Total from continuation schedules . State ZIP TOTAL (Also enter on Line 9, Recapitulation) ~ $ If more space is needed, use additional sheets of paper of the same size. 111.50 75.00 236.40 3,922.90 Estate of: Judy M. Rickards Schedule H Part 7 (Page 2) 2 Register of Wills filing fee for Inheritance Tax Return 3 The Sentinel advertising Executor's Notice 21 12 0663 15.00 221.40 Total (Carry forward to main schedule) 236.40 REV-1513 EX+ (01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF: FILE NUMBER: Jud M. Rickards 21 12 0663 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).j 1. John G. Rickards 7 Alexandria Court Mechanicsburg, PA 17050 All of Residue: 65,674.52 Surviving Spouse 65,674.52 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. If more space is needed, use additional sheets of paper of the same size. 9 W46AI 2.000 LAST WILL AND TESTAMENT OF JUDY M. RICKARDS I, JUDY T~. RICKARDS, of Silver Spring Township, Cumberland I~County, Pennsylvania, being of sound and disposing mind, memory :wt1"ta.+. ~..;t: t~"...ci J ~Qi1U 111 ~'1 g, do hereby make, publish and declare t__is as and for my Last Will and Testament, hereby revoking and making void any and all wills by me at any time heretofore made. 1. I direct that all my debts and funeral expenses be paid as soon as practical after my death by my Executor hereinafter named. 2. All the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath to my husband, JOHN G. RICKARDS, his heirs and assigns, provided my said husband, JOHN G. RICKARDS, shall survive me by a period of sixty (60) days. 3. Should my said husband, JOHN G. RICKARDS, predecease me or fail to survive me by the aforesaid period of sixty (60) days, then in such event, all the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath in equal shares to my children, their heirs and assigns. If any of my children shall predecease me, I direct the share such deceased child would have received hereunder shall pass to his or her issue surviving me per stirpes and if there s:.all be no s~~.ch issue, then such share shall lapse. >AW OFFICES 4. In the event my said husband, JOHN G. RICKARDS, should SNELBAKER BRENNEMAN Predecease me and should I be survived by any child less than ~, j eighteen (18) years of age, then in such event, I nominate, constitute and appoint MARK R. MENGLE as Guardian of the person I of such minor child. 5. Should any person share in my estate when less than twenty-one (21) years of age at the time of my death, I order and `~ direct that the distributive portion of my estate attributable to said chile s~~aii be paid over and delivered unto MARK R. MENGLE, as my Testamentary Trustee, IN TRUST NEVERTHELESS, to hold, manage, invest and reinvest for the use and benefit of said child ^~~~` in a separate trust on the following terms and conditions: A. I authorize my said Trustee to pay so much of the income arising thereon together with so much of the principal thereof as in the opinion of said Trustee is necessary or desirable to be expended for the proper maintenance, support and education of such child to the proper payee for such purposes. B. Upon said child attaining twenty-one (21) years of age, I order and direct that the Trust shall terminate and the then remaining net balance of principal and accumulated income shall be distributed to said child, absolutely. C. During the existence of the said Trust, I order and direct that said child shall be prohibited from pledging or assigning any assets in said Trust or from otherwise anticipating any distribution hereunder and that no creditor of said child shall have LaW OFFICES the right to levy upon, attach or otherwise SNELBAKER BRENNEMAN I I obtain any assets in said Trust. ~ 6. I hereby nominate, constitute and appoint my said husband, JOHN G. RICKARDS, as Executor of this my Last Will and ~~ ~I Testament. If he should predecease me or fail to qualify, then ~i in such event, I nominate, constitute and appoint MARK R. MENGLE as Executor of this my Last Will and Testament. I further direct that ro persc,.^. "rvii7~ as Trus~ee or Executor shall be required to post any bond to secure the faithful performance of his duties in the Commonwealth of Pennsylvania or in any other jurisdiction. IN WITNESS WHEREOr, I have hereunto set my hand and seal to this my Last Will and Testament written on Three (3) pages this 21st day of November, 1995. 9 ~' ~ "~ t ( SEAL) . ...: ~ ~ 1 .'` ~ ;st L. Judy M. Rickards i Signed, sealed, published and declared by JUDY M. RICKARDS, the Testatrix above named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, Iand in the presence of each other, have hereunto subscribed our names as attesting witnesses. ' i~ 1 ~ ~;' ~~ ~r~/~/~zJ°~'~ ( SEAL ) ,~ , ~ ,,,, f ! r ",~'~ ~ ~. ~, .; t"r (SEAL) `, y`, f -3- LAW OFFICES S NELHAKER BRENNEMAN COMMONWEALTH OF PENNSYLVANIA) . SS. COUNTY OF CUMBERLAND) We, JUDY M. RICKARDS, KEITH O. BRENNEMAN, ESQUIRE and SUSAN I i i L. ZYCH, the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being ~ I first duly sworn, do hereby declare to the undersigned authority that TThe T°St_~.+V~-~ "? g;, u aii:i ExCCli~Ct~ Liz°_ 1nSt1"Ument aS her Last ~ Will and Testament and that she had signed willingly, and that ' she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and that to the best of his or her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. I r Testatrix ;' r r V~~ ~ ;~ /y'am` Witness Witnes~,f ~, L` ~; Subscribed, sworn to and acknowledged before me by JUDY M. RICKARDS, Testatrix, and subscribed and sworn to before me by (KEITH O. BRENNEMAN, ESQUIRE and SUSAN L. ZYCH, witnesses, this ~j21st day of November, 1995. _. ~-~ _ ~? / Notary Public LAW OFFICES SNELBAKER BRENNEMAN