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Home My WebLink About03-12-13 J REV-1500 EX (02-11) 1505610143 iLi OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO BOx.280601 INHERITANCE TAX RETURN 2 1 13 0 0 116 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 188 14 8182 01 08 2013 09 04 1920 Decedent's Last Name Suffix Decedent's First Name MI BINGAMAN BERNICE I (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 IN APPROPRIATE OVALS 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 ❑ 5. Federal Estate Tax Return Required (date of death after 12-12-82) ® 6 Decedent Died Testate ❑ Decedent Maintained a Living Trust 0 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 TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number LARRY E COPLOFF 570 748 7771 REGISTER OF WILLS USE ONLY n 1711 First Line of Address O 136 EAST WATER STREET m t---" r: y r ti t Second Line of Address r'- r r1~ if7 Cms City or Post Office State ZIP Code RA*E F1 ED; LOCK HAVEN PA 17745 R -rat v'' c Correspondent's e-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 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 Jerelyn G. Rosamilia A RESS 422 W. Chur Street, Lock Haven, PA 17745 SIGNATURE O HAN REPRESENTATIVE DATE Larry E Coploff ? i 3 ADDRESS Coploff, a Welch 136 East ater Street, Lock Haven, PA 17745 Side 1 1505610143 1505610143 1505610243 REV-1500 EX Decedent's Social Security Number Decedents Name: B I N G A M A N, B E R N I C E 1 188 14 8182 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. 13, 967 . 53 6. Jointly Owned Property (Schedule F) ❑ Separate Billing Requested 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested 7. 8. Total Gross Assets (total Lines 1 through 7) 8. 13, 967 .5 3 9. Funeral Expenses and Administrative Costs (Schedule H) 9. 1, 313 .83 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule 1) 10. 3 6 , 7 05 . 3 9 11. Total Deductions (total Lines 9 and 10) 11. 3 8 , 0 19 . 2 2 12. Net Value of Estate (Line 8 minus Line 11) 12. - 2 4 , 0 51 . 69 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. -24, 051. 69 TAX COMPUTATION - 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 .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 0 . 00 16. 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. 0 . 00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑ Side 2 1505610243 1505610243 J REV-1500 EX Page 3 File Number 21 - 13 - 00116 Decedent's Complete Address: Bingaman, Bernice I STREET ADDRESS Bethany Village 5225 Wilson Lane Room 115 CITY STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 0.00 2. Credits/Payments A. Prior Payments B. Discount Total Credits (A + B) (2) 0.00 3. Interest (3) 0.00 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) 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; ❑ 0 c. retain a reversionary interest; or ❑ ❑ d. receive the promise for life of either payments, benefits or care? ❑ ❑x 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ❑ 51 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... ❑ 0 4. Did decedent own an individual retirement account, annuity, or other non-probate property which contains a beneficiary designation? ❑ 0 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 reffurn 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, wfiether by bloo~ or adoption. pennsylvania SCHEDULE E DEPARTMENT OF REVENUE INHERITANCE TAX RETURN CASH7 BANK DEPOSITS AND MISC. RESIDENT DECEDENT PERSONAL PROPERTY FILE NUMBER ESTATE OF Bingaman, Bernice 1 21 - 13 - 00116 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 DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 M & T Bank checking account - no interest 13,010.88 2 United American Insurance - refund 269.02 3 Verizon - final pension payment 687.63 TOTAL (Also enter on Line 5, Recapitulation) 13,967.53 REV-1511 EX+(10-09) pennsylvania SCHEDULEH 10 DEPARTMENT OF REVENUE FUNERAL EVENSES AND INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS ESTATE OF Bingaman, Bernice I FILE NUMBER 21 - 13 - 00116 Decedent's debts must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Aver Cremation Services of PA - balance on funeral bill 232.56 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid 2. Attorney's Fees Coploff, Ryan & Welch 900.00 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 Cumberland County Register of Wills 168.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Postage 12.77 TOTAL (Also enter on line 9, Recapitulation) 1,313.83 pennsylvania SCHEDULE Lb \1 DEPARTMENT REVENUE DEBTS OF DECEDENT INHERITANCE TAX RETURN , MORTGAGE RESIDENT DECEDENT LIABILITIES & LIENS ESTATE OF Bingaman, Bernice I FILE NUMBER 21 - 13 - 00116 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 1 West Shore EMS - outstanding medical bill 181.64 2 Bethany Village - final bill 1,357.75 3 Decedent was considered eligible for Benevolent Care at Bethany Village which resulted in 35,166.00 reduced monthly care billings for balance of decedent's estate upon death (from July 2012 to January 2013 - decedent's monthly bills of $7,200 were reduced to payment of $1,339.00 per month resulting in balance due at death of $35,166.00) TOTAL (Also enter on Line 10, Recapitulation) 36,705.39 REV-1513 EX+ (01.10) _A Pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Bingaman, Bernice I 21 - 13 - 00116 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) RECEIVING PROPERTY Do Not List Trustee(s) I~ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Jerelyn G. Rosamilia daughter 1/3 residue 422 W. Church St. Lock Haven, PA 17745 2 Timothy D. Bingaman son 1/3 residue 4160 West Volta Ave West Valley City, LIT 84120 3 Sharon E. Carrozza daughter 1/3 residue 1699 Center Street Colton, CA 92324 Enter dollar amounts for distributions shown above on lines 15 through 18 on 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11 - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 LAST WILL AND TESTAMENT I, BERNICE I. BINGAMAN, of Lower Paxton Township, Dauphin County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all former Wills and Codicils by me at any time heretofore made. ITEM 1. I direct that all of my debts, funeral ex- penses and taxes of whatever kind, inheritance, estate, transfer or succession tax, by whatever jurisdiction levied, shall be paid by my executor hereinafter named as soon after my decease. as may be convenient and I direct that all said taxes shall be paid as an expense of administration out of my residuary estate. ITEM 2. All the rest, residue and remainder of my estate, real, personal and mixed, of whatever the same may con s.ist and wherever situate, I give, devise and bequeath to my husband, RODNEY E. BINGAMAN, absolutely, and appoint him Executor a1 of this, my Last Will and Testament. L ITEM 3. In case my.said husband shall die prior to my death, or in case he and I die in a common accident or disaster, or we shall die within ninety (90) days of.each other from any. cause whatever, then and in any of said events, I hereby give devise and bequeath the residue of my estate of every nature and wherever situate in three (3) equal shares, one (1) share 1 for each of my three (3) children, SHARON E. CARROZZA, JERELYN G. ROSAMILIA and TIMOTHY D. BINGAMAN. ITEM 4. Should any of my children predecease me, his or her share shall be distributed to his or her surviving issue, if any, per stirpes; and if no issue, to my surviving children, in equal shares. ITEM 5. Should my husband, Rodney E. Bingaman, fail to qualify or cease to act as Executor, I appoint JERELYN G. ROSAMILIA, Substitute Executrix of my Last Will and Testament. Should Jerelyn G. Rosamilia fail to qualify or cease to act as Substitute Executrix, I appoint SHARON E. CARROZZA, Substitute Substitute Executrix of my Last Will and Testament. ITEM 5. I direct that my Executor, Substitute Executrix and Substitute Substitute Executrix shall not be required to _give bond for the faithful performance of their duties in.any jurisdiction. IN WITNESS WHEREOF, I, BERNICE I. BZNGAMAN, the within named Testatrix, have to this, my Last Will and Testament, type- written on two (2) sheets of paper, set my hand and seal this _ day of March, 1983. /c -r-c c c. (SEAL) In our presence the above named Testatrix signed this and declared it to be her Will, and now, at her request, in her presence, and in the presence of each other, we sign as witnesses. s clu-ti COMMONWEALTH OF PENNSYLVANIA j SS: COUNTY. OF CLINTON ) I, BERNICE I. BINGAMAN, Testatrix, whose name is signed to the attached instrument, having been duly qualified accord- ing to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. r Sworn to and subscribed before me this day of March, 1983. My Commission Expires: LARRY C, COPLQFP, Notary Public Lob Navon, Clinton County, Pa. My Commission Expires Jan. 9, 1984 COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CLINTON ) SS: We, J. Michael Williamson, Donna L. Franklin and Martha L. Bailey , the witnesses whose names are signed to the attached instrument, being duly qualified accord ing to law, do depose and say that we were present and saw Testatrix sign and execute the instrument as her Last. Will; that BERNICE I. BINGAMAN signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; and that each of us in the hearing and sight of the Testatrix signed the Will as witnesses, and that to the best of our know- ledge the Testatrix was at that time 18 or more years of a e of sound mind and under no constraint or undue influence. g 4 , £i 14.4 44 RyCs~. - Sworn to and.subscribed before me this >2 day of March, 1983. My Commission Expires: LARRY E. CCiPiGFF, Ho'ary rukd;c Lock Haven, ointun Cotmty, Pa. My contitlis5ion Expires ian, 9, ;954 COPLOFF, RYAN & WELCH ATTORNEYS AT LAW P.O. BOX 389 LARRY E. COPLOFF 136 EAST WATER STREET PAUL J. RYAN LOCK HAVEN, PENNSYLVANIA 17745 AREA CODE 570 PAUL D. WELCH, JR. 748-7771 DANIEL F. McGRAW www.crw-law.com FAX# 570-748-7120 March 7, 2013 Glenda Farrier Strasbaugh, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 RE: Estate of Bernice L Bingaman File No. 21-13-0116 Dear Ms. Strasbaugh: Enclosed please find the following documents to be filed in the above referenced estate: 1. Original and one (1) copy of the Pennsylvania Inheritance Tax Return; 2. Original Inventory; and 3. Certification of Notice. It is my understanding the filing fee for the Return and Inventory have already been paid. Should there be any questions, please do not hesitate to contact my office. Sincerely yours, Larry E. oploff c"I ;;a C-3 M LEC:kmw ca rn Enclosures c~ mac, r;7 N ~1 Cri ~ ~1