HomeMy WebLinkAbout03-08-13 (2) A
1505610140
REV-1500 EX (01-10'
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes INHERITANCE TAX RETURN Crxmty Code Year File Number
PO BOX 280601 2 1 1 3 0 1 5 5
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
0 1 1 3 2 0 1 3 1 1 0 1 1 9 1 9
Decedents Last Name Suffix Decedents First Name MI
R I C H W I N E E T H E L M
(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
❑X
1.Original Return 2.Supplemental Return E] 3.Remainder Return(date of death
prior to 12-13-82)
0 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 Sch.O)
CORRESPONDENT-THIS SECTION MUST BE COLLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
R 0 G E R B I R W I N E S Q U I R E 7 1 7 2 4.9 2 3 5 3
TER OF:n LS Ilk Y
First line of address yam. tA- --I n
m rn rn
I R W I N 8 M c K N I G H T P C
Second line of address n O -10 -n "n
6 0 W E S T P 0 M F R E T S T R E E T � � � w Pi
City or Post Office State ZIP Code DWILEC
CO �1
C A R L I S L E P A 1 7 0 1 3
Correspondent's e-mail address:
Under penalties of perjury.I declare ttxd I ined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,
it is true,o orrect and compote.Dedvation other than the personal representath a is based on all information of which
paperer has any knowledge.
SIGNAZ OF P S OR FILING RETURN DATE
ADDRESS
2118 WALNUT BOTTOM ROAD CARLISLE PA 17015
SIGNATURE O P PARER OTHER THA EPRESENTATIVE pA
ADDRESS(
60 WEST PO RET STREET CARLISLE PA 17013
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610140 1505610140
1505610240
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 and Notes Receivable(Schedule D) . ... .. . ... . . . . .. . .. . ... .. . 4.
5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E).... . .. 5. 3 1 8 3 9 2 . 2 3
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested .. . ... . 6.
7. Inter-Vitus Transfers&Miscellaneous NO Probate Property
(Schedule G) u Separate Wiling Requested .. . . .. . 7.
8. Total Gross Assets(total Lines 1 through 7) .. . ... ........ .... .... ..... 8. 3 1 8 3 9 2 . 2 3
9. Funeral Expenses and Administrative Costs(Schedule H) ..... . . ...... ..... 9. 1 6 7 8 3. 6 4
10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) ... .. . ... . ... 10. 3 2 8 9 . 9 9
11. Total Deductions(total Lines 9 and 10) ... .... ... ... .. ... . ... . .. ... ... 11. 2 0 0 7 3 . 6 3
12. Net Value of Estate(Line 8 minus Line 11) .... ... . .... ..... .... .. . . ... 12. 2 9 8 3 1 8. 6 0
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J) . .. ...... . . . . .. . . . . ... 13.
14. Nat Value Subject to Tax(LtL*12 minus Line 13) .. . .. ... .. . ... . .. ... .. 14. 2 9 8 3 1 8 . 6 0
TAX CALCULATION'-SEE twiitttfCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(1.2)X.0 _ 0 . 0 0 15. 0. 0 0
16. Amount of Line 14 taxable
at lineal rate x.045 2 9 8 3 1 8 . 6 0 16, 1 3 4 2 4 . 3 4
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 0 0 17. 0 . 0 0
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 0 0 18. 0 . 0 0
19. TAX DUE . . .... . .. .. . . . . . . . . ... ..... .. . . .... . . . . ... .. . . . . .. . . . . 19. 1 3 4 2 4 . 3 4
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑
Side 2
1505610240 1505610240
REV-1306 EX Page 3 Fits Number
Decedsht's Complete Address: 21 13 0155
DECEDENTS NAME
ETHEL M. RICHWINE
STREET ADDRESS
801 N. HANOVER STREET _
CITY STATE ZIP
CARLISLE PA 117013
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 13,424.34
2. Credits/Payments
A.Prior Payments
B.Discount 671.22
Total Credits(A+13) (2) 671.22
3. Interest
4. if line 2 is greater than Line 1+line 3,enter the difference.This is the OVERPAYMENT. {3}
FRI M oval on Page 2,Line 20 to request a refund. (4) 0.00
5. If Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 12,753.12
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. ruin the right to designate who shall use the property trarisferred or its income; .........................
c. retain a reversionary interest:or ................................................................................................ ❑
d. receive the promise for life of either payments,berie+ts or care? ....................................................... ❑
2. If death occurred after December 12,1982,did decedent transfer property within one year of death
without receiving adequate consideration? ................... ................................................................... ❑
3. Did decedent own an*in trust� or payable-upon-t h bark ant or security at his o her h? ......... ❑
4, Did decadent 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)(11)(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 stiff applicabie 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 sfepparent 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(1.2)172 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-1308 U+(i 1-10)
pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE
INHEWANM TAX REFURN CASH, BANK DEPOSITS, & MISC.
M$WWDECWENr PERSONAL PROPERTY
ESTATE OF: FILE NUMBER:
ETHEL M. RICHWINE 21 13 0155
Indude ft poceeft of koft and the dale the proceeds were mo"by the astaM.
AN pmW[y*ftwmwdwkh dghtolswivom*mnstbmdbcwml on Sdw"F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. JEWELRY-VALUES ATTACHED 410.50—
2. M&T BANK-CHECKING ACCOUNT#434078 2,548.40
3. M&T BANK-SAVINGS ACCOUNT#15004212116716 87,754.75
4. SOVEREIGN BANK-MONEY MARKET#1674060521 53,121.08
5. SOVEREIGN BANK-CHECKING ACCOUNT#1861134398 375.00
6. SOVEREIGN BANK-CERTIFICATE OF DEPOSIT#1675541898 56,880.47
7. SOVEREIGN BANK-CERTIFICATE OF DEPOSIT#1675551319 48,983.41
8. SOVEREIGN BANK-CERTIFICATE OF DEPOSIT#7672352148 68,319.12
TOTAL(Also enter on tine 5,Recapitulation) $ 318,392.23
If more space is rmded,kwd additional shaft of PW of the sam stim
REV-1511 EX-(10-09)
pennsylvania SCHEDULE H
• DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN
RESIDENT DECEDENT ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
ETHEL M. RICHWINE 21 13 0155
Dsadent's debts must be reported on SCIIIS"L
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. HOFFMAN-ROTH FUNERAL HOME 1,715.60
2. STEVE MUIR'S CUSTOM CATERING 225.00
3. WESTMINSTER CEMETERY 452.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
CRY State ZIP
Years)Corwosm Paid:
2, Attorney Fees: IRWIN &McKNIGHT, P.C. 13,250.00
3. Family Exemption:(If decedents address is not the same as claimant's,attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees: REGISTER OF WILLS 398.50
5. Accountant Fees:
6. Tax Return PreparerFees: PATRICIA A. ROSENDALE, CPA 375.00
7. REGISTER OF WILLS-FILING FEE 30.00
8. CUMBERLAND LAW JOURNAL-ESTATE NOTICE 75.00
9. SOVEREIGN BANK-DATE OF DEATH VALUATION 20.00
10. THE SENTINEL-ESTATE NOTICE 189.54
11. PARKER JEWELERS- ESTATE VALUE ON JEWELRY 53.00
12.
TOTAL(Also enter on Line 9,Recapitulation) $ 16 783.64
If more space is needed,use additional streets of paper of the same size.
REV-1512 EX+(12-08)
pennsylvania SCHEDULE I
• DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
RESIDENT EDEN TURN MORTGAGE LIABILITIES &LIENS
RESIDENT DECEDENT �
ESTATE OF FILE NUMBER
ETHEL M. RICHWINE 21 13 0155
Report debt Incurred by the decedent prior to death that remained unpaid at the date of death,Including unrdmbursed medlcal expenses.
ITEM
NUMBER DESCRIPTION VALUE AT DATE
OF DEATH
1. ALERT PHARMACY-MEDICAL
24.99
2. CHURCH OF GOD HOME- NURSING 3,265.00
TOTAL(Also enter on Une 10,Recapitulation) $
3,289.99
M oars space's needed,insert additional sheets of the same size.
REV-1513 EX-(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
ETHEL M. RICHWINE 21 13 0155
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Tmstee(s) OF ESTATE
1 TAXABLE DISTRIBUTIONS pndude ouhiyM spousj I distributions and transfers under
Sec.a1 6 a 1.2.]
1. GERALD L. RICHWINE Lineal 149,159.30
2118 WALNUT BOTTOM ROAD 1/2 REMAINDER
CARLISLE, PA 17015
2. NANCY M. SHANK Lineal 149,159.30
374 ALEXANDRIA COURT 1/2 REMAINDER
MARIETTA, PA 17547
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 SHEET. $
If more space is needed,use addiflonal sheets of paper of the same size.
r
I, ETHEL M. RICHWINE, of the Borough of Carlisle, Cumberland
County, 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 executors 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 executors 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.
3. I give, devise and bequeath all of my estate of every
nature and wherever situate as follows:
(a) My furniture and appliances to Marshall L.
Prosser, and
(b) All the rest, residue and remainder to my son,
Gerald L. Richwine, and my daughter, Nancy M. Llank, w
0 rn
share and share alike, the child or children ON ;a
s
deceased child taking the share their parent woulg:hr CO rn
taken if living. o C.; " o
C) o -°
o c :.�
CO r=
4. I nominate and appoint Gerald L. Richwine and Na cy M. -r v
Shank, to be the executors of this my last will and testament,
ACKNOWLEDGEMENT AND AFFIDAVIT
WE, ETHEL M. RICHWINE, BETZI A. MORRISON and SHARON L.
SCHWALM, 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 their 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.
� fL. x•7'1 ��',L�.,._�-.-.,�,
ETNEt M. w
copy RUKKL5UK
NHAKUN L. ,SCHWALM —
COMMONWEALTH OF PENNSYLVANIA:
. SS.
COUNTY OF CUMBERLAND
Subscribed, sworn to and acknowledged before me by
ETHEL M. RICHWINE, the testatrix, and subscribed and sworn to
before me by BETZI A. MORRISON and SHARON L. SCHWALM, witnesses,
this LSr day of January, 1989.
"TARYPUBM
AMY E !N- WBELNO COUNTY S0ek 192. 9,:4
P '
ParkerJewelers
300 E Street, Carlisle, PA 17013-1326
717-249-3531
February 2, 2013
To Whom it may concern:
We certify that we have carefully examined the following listed and described articles,
the estate of:
Ethel M. Richwine
Executor: Jerry Richwine
717-249-4829
In our professional opinion we have listed the value for estate or other purposes at the
current resale value, excluding any and all taxes. In establishing these values, we make
no agreement to purchase or replace the articles.
Envelope#1
Ladies silver color pendant with chain No monetary value
Envelope#2
14Kt ladies engagement ring with three diamonds center diamond approximately 1/5
carats. $220.00
10kt ladies anniversary ring with three marquise cut sapphires and four round diamonds
(center sapphire is damaged) $45.00
Envelope#3
14kt ladies six prong solitaire round diamond ring. $145.00
Pink beaded necklace with sterling silver clasp No monetary value
Envelope#4
Simulated pearl necklace with silver color clasp. No monetary value
Envelope#5
Simulated pearl necklace with gold color clasp. No monetary value
The above values are made with the understanding that the appraiser assumes no
liability with respect to any action that may be taken on the basis of this appraisal.
PThomas Durham Date
Mff Bank
499 Mitchell Road,Millsboro,DE 19966 Adjustment Saviccs
PhWe 888-502-4349
F ex (302)934-2955
February 14,2013
Law Offices
Irwin& McKnight,P.C.
West Pomfret Professional Building C k iVdEE
60 West Ponfivt Street
Carlisle,PA 17013-3222 FEB 19 20,13
IRWIN&NIcKNIGHT
AW OFFICES
Re: mate of Ethel M.Richwine
Social Security:204-01-1546
Date of Death:Jas luarti 3 2013
Dear Sir or Madam:
Per your inquiry on February 8,2013,please be advised that at the time of death,the above-named decedent had
on deposit with this bank the following:
1. 73Pe ofAccoont ChschngAccount
AccotmtNumber 434078
Ownership OV=a ofi Ethel M Richwine
Gerald 4 Richwine(POA)
Opening Date 0910111967
Balance on Date ofDeath $2,548.38
Accrued Interest $ .02
Total -$--2,548.------40-.-___....---___ __..-_._.............-
2. 7)pe ofAccotmt Savings Account
AccountNwnher 15004212116716
Ownership(Names qn Ethel M Richwine
Gerald L.Richwine(POA)
Opertirtg Date 0310612007
Balance on Date of Death $87,752.34
Accruedlnterest $ 2.41
Total - -- --,-....... ..... -
Sgvereign
r'
Court Ordered Processing\Decedents- MA1=MS3=02-10 - P.O.Box 841005 - Boston,MA 02284
i
1 February 20, 2013' , aati
FEB 2 2 'F i
Law Offices
Irwin & McKnight, P.C. !��UiiU d iYicridiGH7
60 W. Pomfret St. LAW CIFFIrES
Carlisle, PA 17013-3222
RE: Estate of Ethel M. Richwine
Date of Death: January 13, 2013
Dear Mr. Irwin:
Per your request, enclosed please find the account information as of the date of death
for the above-named decedent. For your information, accrued interest is not included in
the date of death balance. There was no safe deposit box on file.
c
Please feel free to contact me if I can be of any further assistance.
3
Very truly yours
Linda Spavento
Team Leader
617-514-5189
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Sovereign Bank
ESTATE OF Ethel M Richwine
SOCIAL SECURITY M 204-01-1546
DATE OF DEATH: January 13,2013
Account M 1674060521 Type: Money Market Open date: 7/28/2005
In the name of: Ethel Marie Richwine(Gerald L Richwine POA)
Date of Death Balance: $53,121.08
Int.(Y M)from 1/1/2013 to 1/13/2013 $0.00
Accrued interest to date of death: $13.95
Other Info:
Account M 1861134398 Type: Checking Open date: 9/712012
In the name of: Ethel Marie Richwine(Gerald L Richwine PGA)
Date of Death Balance: $375.00 T
Int.(YTD)from 1/1/2013 to 1/13/2013 $0.00
Accrued interest to date of death: $0.00
Other info:
Account M 1675541898 Type: CD Open date: 3/6/2007
Y In the name of: Ethel Marie Richwine(Gerald L Richwine POA)
Date of Death Balance: $56,880.47
Int.(YTD)from 1/1/2013 to 1/13/2013 $0.00
Accrued interest to date of death: $27.06
Other Info:
Account M 1675551319 Type: CD Open date: 3/11/2011
In the name of: Ethel Marie Richwine(Gerald L Richwine POA)
Date of Death Balance: $48,983.41
Int.(YTD)from 1/1/2013 to 1/13/2013 $0.00
Accrued interest to date of death: $32.52
Other Info:
Account M 7672352148 Type: CD Open date: 10/20/2011
In the name of: Ethel Marie Richwine(Gerald L Richwine POA)
Date of Death Balance: $68,319.12
Int.(YTD)from 1/1/2013 to 1/13/2013 $0.00
Accrued interest to date of death: $28.57
Other Info:
Page 1 of 1
i
219 North Hanover Street
carsle.Penreovania 17013
717.243.4511
toll free 1.866.451.4511
fax 717.243.3723
wwwhoffinomthcom
FUNERAL HOME & CREMATORY, INC. hotrrnarrM.com
February 7,2013
Gerald L. Richwine
2118 Walnut Bottom Road
Carlisle, PA 17015
Statement of Funeral Expenses for. Ethel M. Richwine
Date of Death:January 13,2013 Account Id: 1676"15
PACKAGE:
Traditional Funeral Service
TRADITIONAL FUNERAL SERVICE PACKAGE $ 4,850.00
Sub Total: $ 4,850.00
TOTAL FUNERAL HOME CHARGES: $ 4;850:00
CASH ADVANCES:
12 Certified Death Certificates at$6.00 each $ 72.00
Newspaper Notice-Sentinel $ 278.40
Additional Flowers $ 10.60
Flowers $ 159.00
Hairdresser $ 40.00
Additional DC's-corrected $ 72.00
Sub Total: $ 632.00
Total Funeral Expense: $ 5,432.00
Total Payments Made: $ 3,766.40
Payments Made:
Secure Choice Check 67511 Feb 7,2013 3,766.40
Balance: $ 1.71SSo
SERVING OUR COMMUNITY SINCE 1907
MW- 7013
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STEVE MUMS
CUSTOM VATERIN9
500 Brook Meadow Dr
Mechanicsburg Pa 17050
Invoice Date: 1/19/2013
For: Richwine Funeral
Contact: Rebecca Fassl
Details:
Level 1 Lunch $5.00 pp (45 people) $ 225.00
Cupcake Bar(Complimentary) $ -
Subtotal $ 225.00
Tax $ -
Total Due $ 225,00
Amount Paid ® ,� Date
Signature
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PASTY A.RIGNMWE eoaiwaa+a
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a MCE:WA 47013'
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