HomeMy WebLinkAbout02-15-131505610105
REV-1500 EX (oz-u) (FI) 41 ~I;"
~ OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania
Bureau of Individual Taxes ~""`~"`"'°""`""` County Code Year File Number
PO Box z8o6oa, INHERITANCE TAX RETURN
Harrisburg, PA 1128-0601 RESIDENT DECEDENT 21 12 1 191
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDD'r'YYY
10/17/2012 10/17/1924
Decedent's Last Name Suffix Decedent's First Name MI
BRYSON PAUL H
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
FILL IN APPROPRIATE OVALS BELOW
C./~ 1. Original Return O 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 O 7. Decedent Maintained a Living Trust C 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,l
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
KEITH O. BRENNEMAN, ESQ. (717) ~/-8528 ::~=
~
<~..~ ~s
First Line of Address
44 WEST MAIN STREET
Second Line of Address
City or Post Office State ZIP Code
MECHANICSBURG PA 17055
Correspondent's a-mail address:
uneer penalties of per)ury, 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 complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGN UI~ OF PERSON,~2ESPONSIBLE FOR FILING RETURN D<~TE
Administrator C.T.A. ,~~ -%S~-/ ~'
AUD SS -
20 ayberry Drive, Mechanicsburg, PA 17050
SIG URE OF PREPARER OTHER THAN REPRESENTATIVE DP~TE
d~ -~ S-~ j
ADDRESS
44 West Main Street, Mechanicsburg, PA 17055
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
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PLEASE USE ORIGINAL FORM ONLY
],505610105
Side 1
1505610105 J
__.J
1,505610205
REV-1500 EX (FI)
Decedent's Social Security Number
Decedent's Name: P2UI H. BI'YSOn
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 and Notes Receivable (Schedule D) ......................... .. 4.
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)..... .. 5. 9,481.18
6. Jointly Owned Property (Schedule F) O Separate Billing Requested ..... .. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested...... .. 7.
8. Total Gross Assets (total Lines 1 through 7) ........................... .. 8. 9,481.18
9. Funeral Expenses and Administrative Costs (Schedule H) ................ ... 9. 3,538.13
10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ............ ... 10. 4,475.33
11. Total Deductions (total Lines 9 and 10) .............................. ... 11. 8,013.46
12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. 1,467.72
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. 1,467.72
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 _ 1 5.
16. Amount of Line 14 taxable
at lineal rate x .0 45 1,467.72 1B. 66.05
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. 66.05
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
1505610205
Side 2
],505610205
O
REV-1500 EX (FI) Page 3
File Number
Decedent's Complete Address: 21-12-0.191
DECEDENT'S NAME
Paul H. Bryson
STREETADDRESS - - -
940 Walnut Bottom Road
CITY ---_ _ - -- -- -.
PA -_ - - --- - ---
Carlisle STATE ZIP
17015
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19) ;1) 66.05
2. Credits/Payments
A. Prior Payments
__ - --
B. Discount
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. (3) -
Fill in oval 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. (5) 66.05
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 i:o 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)]. 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.
REV-i5o8 EX+ (o8-iz)
Pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS & MISC.
PERSONAL PROPERTY
ESTATE OF: FILE NUMBER:
PAUL H. BRYSON 2112-01191
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 schPd~~IP F
Ir more space is needed, use additional sheets of paper of the same size.
REV-1511 EX+ (10-05)
~`-'Zi Pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
t~iAit Ur FILE NUMBER
PAUL H. BRYSON _ 2112-01191
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION
A• FUNERAL EXPENSES:
1' Neumyer Funeral Home, Inc. - funderal expenses
Funeral Luncheon
I
i
I
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s) of Personal Representative(s) waived
Street Address
City _-_--_ ______ State 2IP
Year(s) Commission Paid:
Z• Attorney Fees: Snelbaker & Brenneman, P.C.
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: to Register of Wills, Cumberland County
5• Accountant Fees; reserve, miscellanous filing fees and Estate
expenses
6• Tax Return Preparer Fees:
~~ Advertise Grant of Letters: Cumberland Law Journal ($75.00); The Sentinel ($221.40)
TOTAL (Also enter on Line 9, Recapitulation) $
If more space is needed, use additional sheets cf paper of the same size,
652.23
250.00
1, 750.00
89.50
500.00
296.40
3, 538.13
REV-1512 EX+ (12-12)
' i ~ pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
ESTATE OF FILE NUMBER
PAUL H. BRYSON 2112-01191
Report debts incurred by the decedent prior to death that remained unpaid at the date ~f dParti ~~~i~„~~,,,, ~~.,.o,~,ti,,.,.,.a ...,,a:__~ _..______
~~ nwre space is neeaea, mseR aaaitional sheets of the same size.
REV-1513 EX+ (01-10)
Vii: pennsylvania SCHEDULE .7
~.1, DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
PAUL H. BRYSON 21 12-01 1 91
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~ John A. Bryson, 20 Bayberry Drive, Mechanicsburg, PA 17050 Son 50%
2. Ronald D. Bryson, 19 Hillcrest Road, Enola, PA 17025 Son 50%
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 ShiEET. $
If more space is needed, use additional sheets of paper of the same size.
Ci ~yJ ~ JL A;;T~ -~A;.,f ~Ti,~,,
I~ =~_liT, `T. ^F'•1'w_`l, Gf ~'i1e _=Wr~i1~~ .~_~_1_.°r ~_1^_I
j ~ouz__ - ~umber~ana, and ~:.ommnn~.Jealth of ~enr.~v ,,.._ , berg _,.
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~ sours? <_n'; lispos-~.Z:; m' nd, memory and understanding, ~o malts,
_ _ _
publise and declare this as and for my Last Will dad ~'"escament,
~~ '.~eret.; re~„sl:ing and mai;ing void all former wills and codicils by ~'
~ II ma at any mime heretofore made.
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~,~~' Tii'.Sm. I order and direct that all my jus= debts and j
~~~
_~ ~ funeral pens2s be paid by my Executrix or Executor, as the
'~~`~i ease z~oav L-e, hereinafter named, as soon ~., conveniently ma`s- be ~~
Ltl
~ done ~.~~._,- my decease. ~~
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SECOND. I gi~~e, devise and bequeath all the rest, resi<?ue
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- and remainder of my Estate, real, persoi:al and mire:., ~N'r.atsoe`.%er ',
r~,`~, and wh~er2s;oever situated, unto my ~~rife, namely, ELL°^T ~JIOLA
`. ~~
-- ?~^YSOC7, ansol.utely and in fee simple, if she ~ur-vives me by a;
many as sixty (6S) days.
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~ :i~:I?D. If my Wife, ELLEAT VIOLA B?VSOI~T, does not surviv=, ~I
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me by as ;zany as sixty (60) days, then and in that .gent, I ~I
give, de~~~~ a.nd bequeath ail the rest, residue and remainder of I~
my ~~tate., r.al, nersor_al and mixed, ~~~hatsoever and ~,rner2soev_r
situat,_d, in equal s_~iares un~o my two sons, namely, LO~VALD D. ~'
B~RYSOrI and JOFitI r:. P~?YSOLV, share and share alike, absol utely dad
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-,~ «_ simple.
If either of my said sorts should rredecease m=, I
~.:__~ _,.__._. ~_~__~ tha+.= th+=_ ~har_ of .; t._,~ decc,_s=_? son ~„all .-_
~ ,'.~stri:-~u'__3 unto hi.~ respective Anil^ren (kona'.,-. a chi_..~=--
~._~. __. _,. _. F.rl~son, Pamela L. B-_-son an. %'~onds L. [3'-v ,,. ,
~..w- oF~;~_~_
,.,~~ ~_, ~.,.~ 7,vr_r, ~ ~ii'-~f.~ .. ~__. Scott A. Bryson anc „aff~_~ p>,:~;-,~;; -
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~~ _ r _ i_ ... _. ~ ant s:~ou'd pra3aceas= me, _ _ ~`~c. ~. ~~
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~I _h -~~ __ve ~~asL p~~~- 5 ~_.~ _= L_m ~ u.-~_, _y~ ~~r _._
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~~ -=~,~e~~_ _ an~> `~eneficlar_ w?,o has ant _~_. .__~e.3 ~ _._ z, „~ I
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II i _>UR^_F?. I order and direct t'Zattne _cr=going
distriiative sizare to any beneficiary who has not attained ~.e
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II ar.e ~f tci~_=nty-t'ire° (23) years at t:?e ti:a~ of my deat?Z shall be
II pai . over and del ivared unto De:UPHI~I DEPOSIT EF,VK I?ND T_nUS"'
_~'! I C0~~1PA'7Y ,t= i~arrisb,_rrg, Penasyl-vania (or its s~Nc^essor by merge,
conso'I_idation or oti;er corporate reorganisation) a~ my
i'~` i ..~~ranunt~ry trustee, IiQ TRliST, NEVERTi'EL:~SS, to ho_d, manes '
~ ~P
i invest., accuranlate income and rainvest until said beneficiary j
-c'~ ~ attains ..~.~ age o£ '~wenty-three (?3) years, at ~ehich time I
order ~.~;'~ direct that said trust be terminated and tae then I
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~ re.~a:ini_~g net bal
,~ ance taereof sha11 be paid over and distribute'
`;
~ ~ II t0 t~?a rJ r, ;1er ~ ,~
`~_I iciary absolat_1y.
I authorize and empower my said Trustee to invest the
assets o said true` in such r*~atters as may be reason,_biI I
i
prader.t and r_ot b2 confined cr 1is,~~ed to siatutur~l,; or so-called
--
1 "legal" investments, it being my intention to provide
rle„i;-•;li}v in reasonably safe invest.m.ents to produ=~ the
eata:;t ev=rail return for the benefit o£ tae benefici.=_ry,
~?urina t?ie axistence o£ said trust, I a::therize an.'
ampo~J~r m;~° said Trustee to use, ex:iend, consume anal ,pply _. cr.~ i
i
time t ~ tuna such a.-~ounts o£ income and nrincipl. as sa,n
~ _rust_ _ in tine e}.ercise of its sole discretion sha11 _9a_termine ~'
to be -~i=c=.ssa.ry and proper for the be:7e£ic_~.ary's educ=:=is-~r.,
I
ta'_in3 i-~'..o .-_~count the ,~~neficiary' ~ othar ~vsets an:' mea-~s a-~d
li "?~' _ .-. _ resy~onsy~ility o-f tl-.e ben_`_ici=_ _ _ _snt to
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-o'. ~°:~ion. the farm 'ed zoat~~n' ~ ':i1 he cons-rued to
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t.~ '~Pi-` ~? men. -_=arv'c p~_~._ct~v __ ._a an ~~'.~ or _,_ ~.ca '
t'~e- caal_ .,~ ~,i~ cr hey ii__. ~
~li ,~;,;TY I nominate, cons'~i_ute and anr~o ~! ~ -
_ t m; !„ _ ~~,~,~~,
`J;~i~.F. F, r."SO~~?, to be the ~vecutrih of this, m~> east ;; 11 and
Tcstamer.t, to spree without Lord or other securit~~r as a
I
i condit.ioc: of qualific,=.tion hereunder, nut i.f my ;a_d .~if;r :-h~~~~lr~
rail to _ualify as such executrix or cease so to serve, '.hen and ~
i_Z that ev,=;~~, I nominate, constitute and appoint DAUPHIPi ~~
IiJ~POS`_ P,ANP: Af?D 11^RCJST COC~1PAiJY r n l
of iIarr~si~u a. e::nsy aa~a, (~r
its succesaar bl r~ergar, consolidation or other corporate
~eorani~ation) .o be the Executor h.=reef.
IN J~?I'^rIESS i^7.?Ei2£:GF, I, PAUL :i. BRY80N, haae hereurto set
my hand and seal to this, mr~ Last Ydi11 and ?'estament which
consists of three (3) typewritten pages to each of which I ha,>>
affi::ed ;~ - sigr.atare this ~ d~ ~ of
1 ii ~;, A,D.,
One '^housand Mine Hundred Ninety-two 0992).
~r-`"~-~_ ' ~ - i-~ ~ SEAT,)
The orecedinc t
__nstrument, consisting of this and two 2)
other tYpetirritte-~ pacaes, each identified by the signat!~re cf tie
'_^estator, a~as on the elate thereof signed, seala_d, published an-?
declared "~~~ PAUL H. NF.YSON, the "_'estator therein named, as and ~'
nor his Last L4i1]. anr: mestament, in the presence of who, at
'.'.^.is reruest in '~is -~reser.cA, and in~ciae pr,°senre of each .~ther
I,~°~ve ... _scribed ^!~r names as wi*_ness2s ~he~t~.
/ /~'; " I
C:~[`L1~!'~''7....~T~. Or PEi.~7SYLV~!dIA 1
JJ .
i HOC' ,i'i OF CU.?BERLP~;D )
`v;e, PP.UL H. BRySC'~I, PICHARD C. SCdELP,Ai~HR. and DP_^^IL'" R.
SI'~GNF.><, the 'Pestator and tine wi messes, respectively, whose
names "__. signed to ti:e attached or foreaoinc instrument, be_ng
II
first du'y sworn, do hereby declare to the undersigned anthorith
that the "estator signed and executed the instrument a.s his Last
R'i11 and Testament and that he had sinned willingly, and that he
executed ;t as his free and voluntary act for the purooses
therein -e~:pressed, and that each of the witnesses, in the
i-presence and hearing of the Testator, signed the ~~:i11 as a
witness and that to the best of his or her knowledge the
Testator was at that: time eighteen }ears of age or older, of
~ I
sound mind and undar no constraint or undue in`_luence.
i~ ~? ~~ -~
' Testator /
~~ ~~
-~_
l' ]--.~"
.~-,
~,---~" Witness
~- ,
_____
A•iitness'
Subscribed, sworn to and acknowledged before me bl PAUL H.
B£cYSODi, the Testator, and subscribed and s~,aorn to before me b',~
FTCHAP.D C. SNELBAK,ER and JAr7ET R. STEG1vE,B, witnesses,
,~1
this ~' .c`} day of _~;;, 1992.
,~~, '~
-~ '"
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Notary Public
~..z~..,,. ~.. ,~ a~_~, ~, ~.~_,..
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