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HomeMy WebLinkAbout03-11-13 .aJ 1505610143 REV-'1500 Ex(02.11) PA Department of Revenue y OFFICIAL USE ONLY Depa peons Ivania county code rear File Number Bureau of Individual Taxes e°" T'rmmf PO Box.260601 INHERITANCE TAX RETURN 21 12 0876 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW 06 12 2012 06 07 1925 Decedent's Last Name Suffix Decedent's First Name MI WONDERS RUTH A (if Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI WONDERS LESTER E 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 A. Limited Estate 4a,Future Interest CrFrornise S. Federal Estate Tax Return Required (date of death after 12-12,82) ® g, Decedent Died Testate n �. Da ar8t MMa jj a tieing Trust S, Total Number of Sate Deposit Boxes (Attach Copy or Witt) u (F } 9, Litigation Proceeds Received 7 10.daiweenP4lr-31 91 snot(Dale.Death ❑ 11'A Election ttach Schedule 0)Sec.9113(A) CORRESPONDENT•THIS SECTION MUST BE COMPLETED,ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number EDMUND G MYERS 017) 7 0 4c 41& M M RDMW ROFWLS ME&LY A r- 1--A M M First Line of Address y� , z M l,-• ;a C_j rn 301 MARRET STREET o ° C3 � 'st "rf Second Line of Address ] rn PO BOX 109 n �-1 "-' i° - 0 City or Post Office State ,ZIP Coda DAT LED' rt LEMOYNE PA 17043 Correspondents e-mail address: e9m@jdsw.com 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 F R FILING RETURN DATE ADDRESS A �� Ire William L Albert � 3 ADDRESS 339 Stoner Road East, Mechanicsburg, PA 17055 SIG RE OF PREPARFJR OTHER THAN REPRESENTATIVE DATE Edmund G. Myers 3 f5 ADDRESS 301 MARKET STREET, Lemoyne, PA 17043 Side 1 �,,� 1505610143 1505610143 -45 1505610243 REV-1500 EX 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. 9, 959 .21 6, Jointly Owned Property(Schedule F) (] Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous I�oq Probate Property (Schedule G) u Separate Billing Requested............ 7, 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 9, 959 .21 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 4, 853 . 17 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 37 . 70 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 4,890 . 87 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 5, 068 . 34 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. 5,068 .34 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 5,068 . 34 15. 0 . 00 16. Amount of Line 14 taxable 0 . 00 16. 0 . 00 at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X .12 0 . 00 17. 0 . 00 18. Amount of Line 14 taxable at collateral rate X.15 0 . 00 18. 0 . 00 19. TAX DUE................................................................................................................ 19. 0 . 00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. El Side 2 L, 1505610243 1505610243 REV-1500 EX Page 3 File Number 21-12-0676 Decedent's Complete Address: DECEDENT'S NAME WONDERS, Ruth A STREETADDRESS 411 E. Lisburn Road 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 0.00 Total Credits(A +B) (2) 0.00 3. Interest (3) 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 Pa able 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;................................................................. ❑ ❑x b. retain the right to designate who shall use the property transferred or its income;.......,..,... ❑ ❑x c. retain a reversionary interest;or............................................................................................................... x 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?....... ❑ ❑x 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?.................................................................................................................. ❑ ❑x 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 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)1. 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-1505 EX+(11.10) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER WONDERS, Ruth A 21-12-0876 InGutle the pprroceeds a(lit�ppaattion and the date the proceeds were received by the estate. All Property lolntlyc ned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Distribution from Trust under Will of J. Floyd Grissinger-25%Residual heir/Final 3,500.65 Distribution 2 Distribution from Trust under Will of J.Floyd Grissinger 6.456.56 TOTAL(Also enter on Line 5,Recapitulation) 9,959.21 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule E(Rev. 11-10) REV-1511 EX-(10-0) SCHEDULE H pennsylvania DEPARTMENT OF REVENUE FUNERAL EXPENSES AND RESIDENT DECEDENT ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER WONDERS, Ruth A 21-12-0876 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) William L Albert Street Address 339 Stoner Road Ext city Mechanicsburg state PA zio 17055 Year(s)Commission Paid 450.00 2. Attornev's Fees JOHNSON DUFFIE 450.00 3, Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) 3,500.00 Claimant Lester E Wonders Street address 411 E. Lisburn Road city Mechanicsburg state PA zio 17055 Relationship of Claimant to Decedent Spouse 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 435.00 See continuation schedule(s)attached TOTAL(Also enter on line 9,Recapitulation) 4,835.00 Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev. 10-09) REV-1611 EX-(10-06) SCHEDULE H Pennsylvania DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RESIDENT DEC ENTTURN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER WONDERS,Ruth A 21-12-0876 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) William L Albert Street Address 339 Stoner Road Ext city Mechanicsburg State PA zio 17055 Year(s)Commission Paid 450.00 2. Aftornev's Fees JOHNSON DUFFIE 450.00 3, Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) 3,500.00 Claimant Lester E Wonders Street Address 411 E. Lisburn Road City Mechanicsburg State PA ziD 17055 Relationship of Claimant to Decedent Spouse 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 453.17 See continuation schedules)attached TOTAL(Also enter on line 9,Recapitulation) 4,853.17 Copyright(c)2009 form software only The Lackner Group,Inc. Fonn PA-1600 Schedule H(Rev. 10-09) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER WONDERS, Ruth A 21-12-0876 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 Cumberland County Register of Wills-Filing fees for Inheritance Tax Return and Inventory 30.00 2 Reserves: Miscellaneous Costs and Expenses 200.00 3 The Cumberland Law Journal-Notice of Estate Administration 75.00 4 The Patriot News Co. -Notice of Estate Administration 148.17 H-B7 453.17 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) Rev-1512 EX+J12.09) SCHEDULE 1 pennsylvania DEBTS OF DECEDENT, DEPARTMENT OF MORTGAGE LIABILITIES AND LIENS RETURN INHERITANCE TAX AX RET URRN N RESIDENT DECEDENT ESTATE OF FILE NUMBER WONDERS, Ruth A 21-12-0878 Report debts incurred by the decadent prior to death that remained unpaid at Me date of death,including unrsimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Susquehanna Internal Medicine 37.70 TOTAL(Also enter on Line 10,Recapitulation) 37.70 (If more space is needed,additional pages of the same size) Copyright(c)2008 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-08) REV-1513 EX-(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER WONDERS, Ruth A 21-12-0876 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.91 16 a 1.2 1 Estate of Lester E.Wonders Spouse(Deceased Entire Estate c/o William Albert,Exe 7/1 412 01 2) 339 Stoner Road Mechanicsburg, PA 17055 Total Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet as spIDroonate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10) ESTATE OF RUTHA. WONDERS alk/a RUTHA. CLINE alkla RUTHA ALBERT a/k/a RUTH A. GRISSINGER SCHEDULE OF EXHIBITS EXHIBIT A Last Will and Testament for Ruth A. Wonders signed and dated August 24, 1999. :544695 h) . 7 iy T ., C:__, ti ot will =6 TrO&Mnt 31 N OF RUTH A. WONDERS BE IT REMEMBERED, that I, RUTH A. WONDERS, of 411 East Lisburn Road, Upper Allen Township, Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do make, publish and declare this as and for my Last =Will and Testament, hereby revoking and making null and void any and all Wills and Testaments and writings in the nature thereof by me, at any time heretofore made. ITEM is I direct that all my just debts and funeral expenses be paid as soon after my demise as may be convenient. ITEM 2: All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, whether it be real, personal or mixed, including property over which I have a power of appointment, I give, devise and bequeath unto my husband, LESTER E. WONDERS, absolutely, provided he survives me for a period of thirty (30) days. ITEM 3: Should my husband, LESTER E. WONDERS, fail to survive me for a period of thirty (30) days, or should we die simultaneously, I then give, devise and bequeath ten (10%) percent of my net estate to the church which I am regularly attending at the time of my death. ITEM 4: Should my husband, LESTER E. WONDERS, fail to survive me for a period of thirty (30) days, or should WI T S: /' RUTH A.�WO E :' EAL) R TH A. WONDERS -1- J ' Q J Q i we die simultaneously, I then give, devise and bequeath all the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, whether it be real, personal or mixed, including property over which I have a power of appointment, I give, devise and bequeath unto my, my son, RICHARD L. ALBERT, my son, WILLIAM L. ALBERT, my daughter, DORA J. TROUP, my daughter, SHERRY Y. EBY, and my step-daughter, CHRISTINE R. FREEMAN in equal shares, per stirpes. ITEM 5: I direct my hereinafter named Executor to pay all inheritance, estate, succession and legacy taxes of whatsoever nature and kind, to which my estate or the transfer of any property passing hereunder or otherwise passing by reason of my demise, and may be subject and to charge such taxes against my residuary estate, it being my intention that none of the aforesaid taxes, either federal or state, on any property required to be included in my gross estate, under the provisions of any state of federal law now in force or hereafter enacted, shall be prorated among the persons interested in my estate to whom such property is or may be transferred or to whom any benefit accrues. ITEM 6: I appoint my husband, LESTER E. WONDERS, as Executor of this my Last Will and Testament. Should my husband, LESTER E. WONDERS, predecease me, fail to qualify, cease to act or renounce probate, I then appoint my son, WILLIAM L. ALBERT, as Contingent Executor. WITN S: 1 ; SEAL) RUTH A. WONDERS -2- Should my son, WILLIAM L. ALBERT, precedes me, fail to quality, cease to act or renounce probate, I then appoint my daughter, SHERRY Y. EBY, as Contingent Executrix. ITEM 7: I direct that my Executor, or his successor shall not be required to give bond for the faithful performance of their duties in any jurisdiction. ITEM 8: My Personal Representative shall have the following powers in addition to those vested in them by Law and by other provisions of this, my Last Will and Testament, exercisable without court approval, and effective until distribution of all property: 1. To retain any or all of the assets of my estate, real or personal, without restriction to investments authorized for Pennsylvania fiduciaries, as they from time to time may deem proper, without regard to any principle of diversification or risk. 2. To invest in all forms of property without restriction to investments authorized for Pennsylvania fiduciaries, as they from time to time may deem proper, without regard to any principal of diversification or risk. 3. To sell at public or private sale, to exchange, or to lease for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms or conditions as they from time to time may deem proper, 4. To allocate receipts and expenses to principal or income or partly to each as they from time to time may deem proper. 5. To borrow money from persons or institutions, themselves included, and to mortgage or pledge any or all real or personal property as they in their sole discretion shall choose, without regard to the dispositive provisions of this instrument. 6. To compromise any claim or controversy asserted W a C, r 74 SEAL) IJUTH A. WONDERS -3- by or against my estate or trust estate. 7. To make distribution in cash or in kind or partly in cash and partly in kind, and in such manner as they may determine, and at valuations finally to be fixed by them. IN WITNESS WHEREOF, I have hereunto set my hand and seal this --,` day of 7 1999. WITNESS: 4(SEAL) L=94�L — 9 11 R H A. NDERS -4- CONNONWEALTH OF PENNSYLVANIA SS COUNTY OF YORK t We, RUTH A. WONDERS, DAVID J. LENOX, ESQUIRE and f JANICE E. YOCUM, the Testatrix and the witnesses respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix i signed and executed the instrument as her Last Will and Testament and that she had signed willingly (or willingly directed another to sign for her) , and that she executed { i it as her free and voluntary act for the purposes therein E expressed, and that each of the witnesses, in the E presence and hearing of the Testatrix, signed this Last t Will and Testament as witness and that to the best of their knowledge the Testatrix was at the time eighteen I (18) years of age or older, of sound mind and under no constraint or undue influence. z2 _ ; R A. WON ER WITNESS ITNESS i s Sworn to and subscribed before me this a796h day of 1999. i NOTARY PUBLIC MY COMMISSION EXPIRES: Notarial Seal S.Dawn CrfippiWleiler,Notary Ptuyblb Dnitiftlonn Expirm May 17, My Ce2001 mm i N M N 7 77 r N M r a. �cc p � 4 cc cc e _ c� LL. $ $ Cci Q b co 4 a, w pjp U � v I ti N a I- JERRY R. DUFFIE ELIZABETH D.SNOVER RICHARD W. STEWART CAROLYN B.MCCLAIN EDMUND G.MYERS L A W 0 F F I C E S JOHN A.Lucy DAVID W.DELUCE ULYSSES S.WILSON JOHN A.STATLER JULIA A.PHILLIPS JEFFREY B.RETTIG JOHNSON MATTHEW RIDLEY MARK C.DUFFIE BARRIE B.GEHRLEIN JOHN R.NINOSKY DUFFIE MICHAEL J.CASSIDY OF COUNSEL MELISSA P.GREEVY HORACE A.JOHNSON WADE D.MANLEY CADY VZUD:011111,JR, 0-70FANa.gUNT n 4'4 to M M March 8,2013 C; � C-> F rn Register of Wills Office C r- Cumberiand County Courthouse One Courthouse Square Carlisle,PA 17013 RE: Estate of Ruth A. Wonders a/k/a Ruth A. Cline a/k/a Ruth A.Albert aka Ruth A.Gdssinger File No. 21-12-0876 Our File No. 17447-1 Dear Register: Enclosed for filing,please find the following: 1. 2 Original Pennsylvania Inheritance Tax Returns, There is no tax due. This is a spousal estate. 2. Inventory 3. One copies of Page I of the Inheritance Tax Return that we ask that you time-stamp and return to us. 4. One copy of the Inventory that we ask that you time stamp and return to us. 5. Estate Check No. 103 In the amount of$30.00 representing the filing fees for the Inheritance Tax and Inventory Thank you for your assistance in this matter, Should you have any question or require any additional information, please contact the undersigned Very truly yours, NSON,DUFFIE,STEWART&WEIDNER Al Dana Wieseman Estate Administration Paralegal Enc. c: William L.Albert,Executor :544919 301 MARKET STREET P.O.BOX 109 LEMOYNE,PENNSYLVANIA 17043-0109 WWW,JDSW.COM 717,761.4540 FAX:717.761,3015 MAIL@JDSW.COM JOHNSON, DUFFIE, STEWART & WEIDNER, P.C.