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HomeMy WebLinkAbout04-18-13 (2) 1505610140 REV-1500 EX 101-10) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 2 1 1 2 0 9 1 7 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYW Date of Birth MMDDYYYY 0 8 1 5 2 0 1 2 1 1 0 9 1 9 1 7 Decedent's Last Name Suffix Decedent's First Name MI G E R H A R D T B E R N E I C E 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 0 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 El 5.Federal Estate Tax Return Required death after 12-12-82) 0 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 El 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 COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number D A V I D R G A L L O W A Y E S Q 7 1 7 6 9 7 4 6 5 0 dWGISTER OF c S U> O Il �. tn. ' G*> o First line of address rn n Cra 5 4 E M A I N S T R E E T rr- M cc) m Second line of address .� C= City or Post Office State ZIP Code DATE.lI[ED r— M M E C H A N I C S B U R G P A 1 7 0 5 5 > Correspondent's e-mail address: david @walterscialloway.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. ATURE OF PE O SPO BLE F FILING RETURN DAT U ADDRESS 65 GREYS NE ROAD CARLISLE PA 17013 SIG E OF PREPARER OTHER THAN REPRESENTATIVE AT Ej ADD 54 E. MA STREET MECHANICSBURG PA 17055 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 J 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: BERNEICE M - GERHARDT 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 4 1 4 . 5 3 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested ... .... 6. 0 . 0 0 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested ....... 7. 7 7 4 5 0 . 0 0 8. Total Gross Assets(total Lines 1 through 7) .. ................ ..... .. .. 8. 1 0 8 8 6 4 . 5 3 9. Funeral Expenses and Administrative Costs(Schedule H) . .. ...... ..... .... 9. 8 6 5 4 . 9 0 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) ... .. . ....... 10. • 11. Total Deductions(total Lines 9 and 10) .. .. ....... .. ... .. ... . ... ...... 11. 8 6 5 4 . 9 0 12. Net Value of Estate(Line 8 minus Line 11) . ............... ... .. ... .. . . 12. 1 0 0 2 0 9 . 6 3 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 0 0 2 0 9 . 6 3 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 0 . 0 0 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X.045 1 0 0 2 0 9 . 6 3 16. 4 5 0 9 . 4 3 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. 4 5 0 9 • 4 3 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505610240 1505610240 REV-1500 FCC Page 3 File Number Decedent's Complete Address: 21 12 0917 DECEDENT'S NAME BERNEICE M.GERHARDT STREET ADDRESS 65 GREYSTONE ROAD CITY STATE ZIP CARLISLE PA 17013 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 4,509.43 2. Credits/Payments A.Prior Payments B.Discount 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. Fill in 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) 4,509.43 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; ...................................................................... ❑ ❑X b. retain the right to designate who shall use the property transferred or its income; ............................... ❑ IR c. retain a reversionary interest;or ................................................................................................ ❑ ❑X d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ 0 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... 0 ❑ 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(1.2)[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. REV-1508 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: BERNEICE M. GERHARDT 21 12 0917 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 Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. M&T BANK 3,493.15 CHECKING ACCT XXXXXX8305 2. M&T BANK 27,921.38 SAVINGS ACCT XXXXXXXXXX0147 TOTAL(Also enter on Line 5,Recapitulation) $ 31 414.53 If more space is needed,use additional sheets of paper of the same size. REV-1510 EX+(08-09) pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER BERNEICE M. GERHARDT 21 12 0917 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. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER.ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IFAPPLICABLE) VALUE 1, CHERYL D.CALAMAN,Real Estate located at 65 Greystone 154,900.00 50.00 77,450.00 Rd.,Carlisle,PA 17013 transferred from Cheryl D.Calaman& Berneice M.Gerhardt on March 28,2012(tax assessed value) TOTAL (Also enter on Line 7,Recapitulation) $ 77 450.00 If more space is needed,use additional sheets of paper of the same size. REV-1511 EX+(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER BERNEICE M.GERHARDT 21 12 0917 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. LUNCHEON 174.49 2. FUNERAL(Pre-paid $5,596.50) 3. EBY GRANITE WORKS(Memorial Headstone) 1,835.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) CHERYL D.CALAMAN(RENOUNCED) 0.00 Street Address 65 GREYSTONE ROAD City CARLISLE State PA Zip 17013 Year(s)Commission Paid: N/A 2. Attorney Fees: DAVID R.GALLOWAY,ESQUIRE 2,800.00 3. Family Exemption:(If decedents address is not the same as claimants,attach explanation.) 3,500.00 Claimant CHERYL D.CALAMAN Street Address 65 GREYSTONE ROAD City CARLISLE State PA ZIP 17013 Relationship of Claimant to Decedent DAUGHTER 4. Probate Fees: REGISTER OF WILLS OF CUMBERLAND COUNTY 203.50 5 Accountant Fees: 6. Tax Return Preparer Fees: 7. ESTATE NOTICE PUBLICATION-CUMBERLAND LAW JOURNAL 75.00 8. ESTATE NOTICE PUBLICATION-PATRIOT NEWS 66.91 TOTAL(Also enter on Line 9,Recapitulation) $ 8,654.90 If more space is needed,use additional sheets of paper of the same size. REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: BERNEICE M.GERHARDT 21 12 0917 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. CHERYL D.CALAMAN Lineal 50.00 65 GREYDSTONE ROAD CARLISLE,PA 17013 2. MICHAEL S.D.WOGAN Lineal 50.00 77 MEADOW VIEW NEW BLOOMFIELD,PA 17068 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 additional sheets of paper of the same size. LAST WILL AND TESTAMENT BE IT REMEMBERED THAT I, BERNEICE M. GERHARDT, a resident of Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do make, publish and declare this to be my LAST WILL AND TESTAMENT, hereby revoking any and all Wills and Codicils previously made by me. I I declare that I have two daughters, DIANE M. HARPER and CHERYL D. CALAMAN. II I direct that all my just debts and funeral expenses shall be paid from my residuary estate as soon as practicable after my decease. III I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. IV I give, devise and bequeath all the of my property, whether real or personal, wherever situate, including any property over which I may have a power of appointment to my daughter, CHERYL D. CALAMAN and my grandson, MICHAEL S. D. WOGAN, in equal shares, per capita. f1-T 473 (f �. CO N T V I nominate, constitute and appoint my daughter, CHERYL D. CALAMAN, as Executrix of this LAST WILL, to serve without bond. If my daughter, CHERYL D. CALAMAN, is unable or unwilling to act in that capacity, then I nominate, constitute and appoint my grandson, MICHAEL S. D. WOGAN, as Executor of this LAST WILL, to serve without bond. IN WITNESS WHEREOF, I, BERNEICE M. GERHARDT, have set my hand to this LAST WILL this gi� day of �z e �c;?� , 2010. BERNEICE M. GERHARDT Signed, sealed, published and declared by the above-named BERNEICE M. GERHARDT, as and for her Last Will and Testament, in the presence of us, who, at her request and in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses. �L ACKNOWLEDGEMENT COMMONWEALTH OF PENNSYLVANIA ss. COUNTY OF CUMBERLAND I, BERNEICE M. GERHARDT, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my LAST WILL; that I signed it as my free and voluntary act for the purposes therein expressed. BERNEICE M. GERHARDT Sworn or affirmed to and acknowledged before me by BERNEICE M. GERHARDT, Testatrix, thisg 'day of tz c em ) 2010. Notary Public 'Y4 SrSl7�11 MY AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ss. COUNTY OF CUMBERLAND We .114,21 L �- G��it l c't and,1 o S �����:�1 gil CL I/L the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testatrix sign and execute the instrument as her LAST WILL, that BERNEICE M. GERHARDT signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge, the Testatrix was at the time 18.,.years of age or more, of sound mind and under no constraint or undue influence. kv i Sworn or affirmed to and acknowledged before me this 0ay of j' C�='�Y "-, 2010. 47� s Notary Public 'iA--ia_ S��t.t MAINE U!SIA!TX ;:ot%;:• ,'u�IIC �!-'i "Cis:ic:i^G,,... •CL`•.:�_r_-'!!::.;i.. _xpi;es it 22 2 21.2 a 0 M Y Prepared by and return to: Murrel R.Walters III, Esq. 54 East Main Street Mechanicsburg, PA 17055 Parcel No. 29-21-0316-007 Property Addresa: 65 Greystone Road Carlisle, PA 17013 MADE THIS 28th day of March, in the year two thousand twelve (2012). BETWEEN CHERYL D. CALAMAN, formerly CHERYL D. WOGAN, and BERNICE M. GERHARDT, Grantors, and, CHERYL D. CALAMAN, Grantee, WITNESS=, that in consideration of ONE - - - - - ($1.00) DOLLAR, in hand paid, the receipt whereof is hereby acknowledged, the said grantors do hereby grant and convey to the said grantee, her heirs and assigns, ALL THAT CERTAIN lot, parcel or tract of land situate in North Middleton Township, Cumberland County, Pennsylvania, more particularly bounded and described as follows, to wit: ALL of Lot No. 33 and the Northern 26.3 feet of Lot No. 34 of the Plan of Lots known as Greystone Acres, said Plan of Lots being recorded in the Office of the Recorder of Deeds of Cumberland County, Pennsylvania, in Plan Book 3, Page 100. Said Lot No. 33 having a frontage of 53.3 feet on Greystone Road, a depth on the South of 178.5 feet, on the North of 179.5 feet and a width in the rear of 53.3 feet, more or less. Said Northern 26.3 feet of Lot No. 34 having a frontage on said Greystone Road of 26.3 feet, a depth on the South of 177 feet, more or less, on the North of 178.5 feet, and a width in the rear of 26.3 feet, more or less. SUBJECT to the building and other restrictions as set forth in said Plot Plan. BEING the same premises which Berneice M. Gerhardt, widow, by deed dated May 24, 1988 and recorded in Cumberland Deed Book I-33, Page 1090, granted and conveyed unto Cheryl D. Wogan and Bernice M. Gerhardt,widow, Grantors herein. This Deed is exempt from realty transfer tax because it is a transfer from daughter and mother to daughter. The said grantors hereby covenant and agree that they will warrant specially the property hereby conveyed. IN WITNESS WHEREOF, said grantors have hereunto set their hands and seals the day and year first above written. Signed,Sealed and Delivered in the se of sen f CHERYL D. QUAMAN CHERYL WOGAN w BERNEICE M. GERHARDT Commonwealth of Pennsylvania ) ss. County of Cumberland } On this, the 28th day of March, 2012, before me, the undersigned officer, personally appeared CHERYL D. CALAMAN, formerly CHERYL D. WOGAN, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Public NOTARIAL SEAL- DIANE M SMITH Notary Public MECHANICSBURG BORO,CUMBERLAND CNTY Commonwealth of Pennsylvania } MY Commission Expires Jun 22, 20�� ss. County of Cumberland } On this, the 28th day of March, 2012, before me, the undersigned officer, personally appeared BERNEICE M. GERHARDT, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. NOTARIAL SEAL. t DIANE M SM17H Notary Public MECwawCSBURGeor1o,CUMBER 2c Notary Public MY Commission Expires Jun 22, I do hereby certify that the precise residence and comple post office address of the within named grantee is= ; 65 Greystone Road, Carlisl Attorney for Grantee M � ROBERT P. ZIEGLER RECORDER OF DEEDS CUMBERLAND COUNTY 1 COURTHOUSE SQUARE _ CARLISLE, PA 17013 717-240-6370 lit Instrument Number-201210724 Recorded On 4/13/2012 At 9:15:04 AM *Total Pages-4 *Instrument Type-DEED Invoice Number-106007 User ID-MSW *Grantor-WOGAN,CHERYL D *Grantee-CALAMAN,CHERYL D *Customer-WALTERS *FEES STATE WRIT TAX $0.50 Certification Page STATE JCS/ACCESS TO $23.50 JUSTICE DO NOT DETACH RECORDING FEES — $11.50 RECORDER OF DEEDS page e i8 now art PARCEL CERTIFICATION $10.00 g p FEES of this legal document. AFFORDABLE HOUSING $11.50 COUNTY ARCHIVES FEE $2.00 ROD ARCHIVES FEE $3.00 CARLISLE AREA SCHOOL $0.00 DISTRICT NORTH MIDDLETON TOWNSHIP $0.00 TOTAL PAID $62.00 I Certify this to be recorded in Cumberland County PA RECORDER O D DS -Information denoted by an asterisk may change during the verification process and may not be reflected on this page. 002M4Y �rpi.r..1lMn....,��c•-.atrr::..:.wr.,, ..... r . .: ....-w:..w:.w.v+..,....w-- ..... ...w.+h.a�,..i.. :. _ r. ...4. .,. .