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HomeMy WebLinkAbout05-06-13 (2) � 1505611180 REV-150fl Ext�.,,'{`�' OFFiCiAI.USE 4NlY pennsylvania PA Department o!Revenue oeven,�erv,oP neveN�e Counry Catle Year File NumGer Bureau of Individual Taxes INHERITANCE TAX RETURN � �� � � � PO BqX 28Q801 � r��sb„ aA�7�zs-aso� RE8IDENTdECEDENT EN7ER 6ECE�ENT iNFQRMA71pN BELOW Social Securiry Number Date of Death MMDDYYYY Dete of Birth MMDDYYYY 1?4—�5-3,93,9 d2152a3,3 yD291917 DecedenPs last Name Suffx DecedenYs First Nartre MI WILIIAMS WINIFRED M (if ApplicaDle)Ertter 5urviving Spouse's lnfprmation Below Spouse's Last Name Suffx Spouse's First Name MI Spouse's Social Security Number 7HIS RETURN MU57 BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS Ft�l iN APPROPRlATE BOXE3 BEI.OW � 1.Original Retum Q 2.Supptemental Relurn Q 3.Remainder Return(�ate pf pe2th Priorto 12-13-82) � 4.Limited Estate �] 4a.Future interest Compromise{date of Q b.Fetlerak Estatt T�Retum t2eq�ired death after 1242-82) :�-� ^^s Q 6.Decetlent Dietl Test2te [� 7.Decetlent Maintained a Living Trust 1 B.�etal Number of Sate Dap'e�t goRes (Attaqh Copy of Will) (Attach Copy o(Trust) ?„, � —i �} C7 [� 9.Li6gadon Praceeda R�eiveG � 10.Spousai Poverty Gredit(Date of Oeath Q 11.�W Tac ur�Sec;"'$1 t�A} 8ehveen 1231-91 a�d t-t-95j �AttaEM�.edule O} ....{ r._.'*. 1�' CORRESPONpENT-THIS SECTION MUST BE COMPLETEp.ALL CORREqPONOENCE AN41 CONFIDENTIAI.TA%INFORMATION SHOULCCAE � EGi�p TO:�'� •�- ��-� Name Daytim�:�Telephcfie Number r'.• �-� --' �-� ,�-. '? �-.€ ROBERT G . FREY 717'c43:58�8 , � ;?, ..RE613TER OF ILLS UBL°ON Y �' yf5 C� � First Line of Address S S, HANOVER ST. Second Line of Address City or Post Office State ZIP Code dATE FItED CARIISLE PA 17013 correspoadenese-mai�aadresa: RFREYaFREYTILEY. COf1 Under penalties of perjury.I declare that I have examined this return,inclutling accompanying schedules and statements,and ro the best of my knpwletlge and belief, it is hue,tonect and mmWete.Dedaratipn of weparer other than the Rersorral represemative is based On Sii information k(whiCh preparer has anY knowieGge. . SIGNATU OF PERSON RESPONSI$I.E FOR FIt,iNG RETURN ` ,� DATE ! ..De.. � �._ . a V`�\.a—. �c?G(� . ADORESS �� 135 IMPERIA� COURT CARLISLE PA ],7�13 SfGN OF PR AR ER 7 RE NTATNE DaTE /ti{� o I ADORESS 5 SQUTN NANQVER STREET RLISLE PA 7,?�13 PLEASE USE OR�GINAL FOFtM ONLY Side i � 15�561118n 1505611180 � � � 1Sa5611280 REW1500 EX(FI) DeqedenYs Social 5ecurity Number oeceae�esName; WINIFRED M WILLIAMS 7,74-OS-1919 RECAPITULATION 1_ Reai Estate{Scheaule A}.... ..... . ... .. .. ... .. ........ ... ... ... .. 1. N 0 N E 2. Stocks and Bands(Schedule B).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. IV 0 N E 3. Closa3y Heid Corporation,Partnership or Saie-Proprietorship{Schedule C)... 3. h1 Q N E 4. Mortgages and Notes Reoeivable(Sohedule D) . . . . . . . . . . . . . . . . . . . . . . . . . 4, N 0 N E 5. Cash,Bank Deposits a�d MisceBaneous Persoaal Praperty(Sehedule E).. .. 5. 61�$4 7.Q� 6. Jaintly Owned Property(Schedule F) QSeparete Billing Requested. , . . . . . 6. N 0 N E 7. i�tter•Vivos Trans£ers$Miscelianeot�s Non-Probate Progerty tsche��ie�) C�Saparate Biiling ftequested.... ... 7. (�{y N E a. Tota�cross Assecs rtoca�unes� mrouan 7) . . .. .. . . . . ... .. . . . . . . .. ... a. 614 8 4 7 . 0 0 9. Punerai Expenses and Rdministrative Casis(SCfieduie Hj. . . . . ..... . . . .... 9, 26165. �fl '10. Debts of Decedent,Modgage Liabilitie5 and LienS(Schedule 1) . ... . . . .. ....10. ��7 . �0 tt. raa�oeauctlons(tota�i.fnessanato)... . . . . . .. .. . . . . . . .. .... . . . . .. 15. 26272. OD 12. NetVaWeoFEstate¢ine8minusLinett).. . ... .. .... ... . .._.... . ...t2. 588575. �0 13. Charitable and Govemmen#aI Beqnes#51Sec 9113 Trvsts for which an election ta tax has not been made(Schedule J) . . . . . . . . . . . . .. . . . .. . . . 13, D.Q� 14. NetYatue3u6)ecttaTax(Linet2minustine73a.. .. ._ .._ .... ..... .. 94. 5$8.�75. �� TAX CAICULA7ION-SEE INSTRUCTIONS FOR APPtiCAB�E RA7ES 15.Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a}(12}X.0 0 t5. �.QI� i6.Amount of Line 74 taxable atlinealrateX.O 45 �s, O . Ol7 17.Amount af�ine 14 taxaGieatsibiingreteX .b2 392C}68 . 0� t7. R7048 .16 18.Amount of Line 14 taxable atcollateralrateX .15 1965�7.C10 ia. 29476.OS �s. raxoue. , . . .. . . . _ . . . .. .. .. _ . .. .. . .... . _. . . .. . ... . . . . _ .. . ... �s. 76524 . 21 20. FILL iN THE 84X IF YCYU ARE REGkUESTiNG A REPUNp C}F AN OVERPAYM£NT [_{ $it�8� �,,,.� 151]5611280 15C15611280 J REV-1800 EX(Fq Page 3 File Number 174-05-1919 DecedenYs Campiste Address: zi-�s-oa�� DEGEDENTS NAME WINIFRED M WILLIAMS STREETADDRESS 442 WAINUT BOTTOM ROAD GITY STATE ZIP CARLISLE PA 17013 Tax Payme»ts and Credits: 1. Tax Due(Page 2,Line 19) (7} 7652421 2. CrOdits/Payments A.Prior Payments 728$Q24 B.Discount 3644.01 Tatal Credits(A+B} (2) 76524.21 , 3. Interest {3} 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.7his is the OVERPAYMENT. Fill in 6ox on Page 2,Line 2o to request a retund. (4) 0.00 5. !f�ine 9 +�ir,e 3 is gseater fhan linc 2,anter Me difierence.This is the 7AX DUE. {5} 4.4Q Make check payable to: REGISTER OF WILLS, AGENT ' ..:' .��i'. t . .Sr � a a i� � �� ,es v,; � i ti a v�� t { 7 � ; :i [ i � k u, _. .. . . . . .. .. . ..ti,", e � eS. .. . ,�5�. < , tl'ii ..�rF,a ._ ,, , .. � ... e . . iI . u}� . . . . . � a.: .:, .. PLEASE AIVSWER THE F�lLOW1NG QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCK3 1. Did decedent meke a transfer 2nd: Yes No a. retain the use or income of the propedy transferred........................................................................................ ❑ � h. retain tha right ta designate who shaii use the property transferzed or its income.................__................._... � � c. retein a reversionary interesk............................................................................................................................ ❑ � d. receive the promise for lif9 of either payments,benefts or care?..............._..............................,................_., � � 2. If death occurred after Dec. 12, 1H82,did deceGent transfer propeRy within ove year af deaih wfthout receiving edequate co�sidera#Ion?...._.................___._........._............_.......__...._.._........__.........._..._....... ❑ � 3. Did decedent own an"in trust for"or payable-upon-tleath bank aocount or security at his or her death?.......,.... � � A. Did decedent own an individual retiremsnt account, annuity or other non-probate propedy,which cantainsabeneficiarydesignation?.......................__.._..._......_._._..._......_.._........................_................._........ ❑ Q IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MU5T COMPLETE SCHEOULE G AND FILE IT AS PART OF THE RETURN. �.,� . "' , , '_.. . _ . . . , ' �, �., , ". For dates of desth on or aRer July�, 1994,and before Jan. i, 7995,the taY rate impasad on the nek vaiue oF trans(ers to or for the ose of the surviving spouse is 3 peroent(72 P.S.§9116(a)(1.1)(i)]. For dates of death nn or aRer Jan. 1,�995,the tax rate imposed on the net value ot transfers to or for the use of the surviving spouse is 0 percent [72 P,5,§8�4fi{a){i.t){ii}�.The sfatute does nat exempt e transfer ta a surviving spouse fram tax,and the statutory requi�ements for disdosure o£ assets end filing a tax retum are stili epplicable even if the surviving spouse is the oniy beneficiary. For dates of death an or after Jury 1,2000: • The tax rate imposed an the net value pf transters from a daceased child 2t years of age or yaunget at death io or for#he use of e naturai parent,an adoptive patent or a stepparent of the ChiM is 0 pefcent(72 P.S.§9118(aj(12}]. • The tax rate impased on the net value of transfers to or for the use nf the decedenPs lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9N 6(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedenPs sibiings is 12 percenk(72 P.S.§9116{a){7.3)3,A sibling is defined,under Sectian 9�Q2,as an individuai who has at ieast ane Qarent in camman witk�the decedent,whether by blood or adaptian. RE"-'�°BEX'",-'°, SCHEDULE E pennsylvania GASH, SANK DEPOS[TS, 8� li�1SC. NHERrnnce°nFxRaEruRN PERSCINAL PROPER7Y RESIOENT DECEDENT ES7ATE 4F: FtLE NUMBER: Winifred M Wiiliams 21-13-0217 Include the proceeds of litigatipn and the date the proceeds were received by the estate. Ali property}oinlly owned with right of survivurship must be disciosed on SchedNe P. ITEM VAL.UE AT DATE NUMBER DESCRIPTIqN OF DEATN 1 Members 1 st Federal Credit Union acd.475658-00 5 2 Members'I st Federal Credit Union acd.475658-Q5 150,563 3 7hornwald Home Refund 3,541 4 Century Link Refund 24 5 Orrstown Benk checking acc#. 106003876 41,721 6 qrcstown Bank savings acct 70600Z056 256,$58 7 Clrrstown Bank certificete of depasit 4000p45209 154,239 8 Orrstavrn Bank certificate of deposit 4�00045280 11,998 9 Met Liffe unclaimed property 1,900 TpTAL(Alsa enter on line 5, Recapitulation) $ 814,$47 If more space is needed,use additionai sheets of paper af the same size. __ . ...._. ..... REV-1511 EX+(10-09) pennsylvania SCHEDULE H oeanRrmeNTOFaever+ue PUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATNECOSTS RESIOENT�ECE�ENT ESTATE OF FILE NUMBER Winifred M Williams 21-13-0217 Decedent's debts must be reported on Sehedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERALEXPENSES: t. Hoffman Roth Funeral Home z,2�3 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: 15,000 Name(s)of Personal Represenistive(s) ShiflBY LUC2S Screecnddress 1351mperialCourt ciry Carlisle state PA ziP 17013 Year(s)Commission Paid: 2013 2. Anomey Fees: 5,000 3. Family Exemption:Qf decedenPs address is not ihe same as claimanPS,ariach explanation.) Claimant Sireel Address City State ZIP Relationship ofClaimantto Decedent 4. Probate Fees: 609 5. AcwunlantFees'. 6. Tax Return PreparerFees: 7. Reimbursements to Executrix 41 8. AdveRising in The Sentinel ZZ� 9. Advertising in Cumberland Law Journal 75 TOTAI(Also enter on Line 9, Recapitulation) $ 26,165 If more space is needed,use additional sheets of paper of the same size. REV-1512 EXt(12-G8) pennsylvania SCHEDULE i �EPARTMENT�FREVENUE DEBTS OF DECEDENT� INHERITANCE TAX RETURN ResioENr oeceoENT MORTGAGE LIABILITIES &LlENS ESTATE flP FILE NUMBER Winifred M�Iliams 21-13-0217 RepoR debts ineurted by tha decedent prtor io death that remalned unpaid at the date of deaUr,including unreimbursed medlcal expenses. ITEM VAIUE AT DATE NUMBER DESCRIPTIbN OF�EATH 7. Century Linlc 35 2. Millenium Pharmacy 24 3. Three Springs Family Practice 48 TOTAL(Also enter on Line 10,Recapitulation) $ 107 If more space is needed,insert aatliSOnal sheets af the same size. REV-1613 EX+(p�-1p) pennsytvania g��y�p�LE J OEPARTMENT�F REVENUE INHERITANCE TAX RETURN BENEFICIARIE3 RESIpENT oECEDENT ESTATE OF: FIIE NUPABER: Wnifred M Williams 21-13-0217 REI.ATIONSHIPTOOECEDENT AMOUNTORSHARE NUAABER NAME AND AD6RESS 4F PERSQN(S}RECEiVING PRQPERTY 0o Nat tist Ttustee{s} 4F ESTATE I TAXABLE DISTRIBUTIONS(Inclutle outngfit spousai tlistri6utions antl transfers untler Sec.9116(a)(12j.] � Shi�tey A. lucas sister 54,000&1t2 af remaindar 2 Richard E. Pittenger brother 25,000.00 3 Jaseph E. Pittenger brother 25,000.00 4 John W. Pittenger brother 5,000.00 5 William Pittenger nephew 2,500.00 S Kathy Deibter niece 2,500.04 7 Chris Frantz nlece 2,500.00 $ Michae(Pittenget nephew 2,50d.00 g Debra Irvvin niece 25,400& t!4 of remainder 10. Daug�owry nephew 25,000& 1/4 of remainder ENTER DOLLAR AMOUNTS POR DISTRIBUTIONS SH4NM A80VE ON LINES 75 TWROUGH 18 OF REV-15tl0 COVER SHEET.AS APPROPRIATE. II NON-7RXABlE�ISTRI9UTIONS A. SPOUSAL pISTRIBUTI0N5 UNDER 9EC710N 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. fl CHARlTABLE AND GOVERNMENTAL Q�STRIBUTIONS: 1. TOTAL OF PART ii—ENTER TOTAL NON-TAXABLE OtSTRiBUTiONS ON LINE 13 OP REV-t500 COVER SHEET. S 0.00 If more space is needBd,use atldiiional sheets of paper of lhe same size, 12%7ax 15%Taz ftichard 25,OOQ Joseph 25,�Op John 5,000 Shitley,hause proceeds 150,561 5hiriey speaTic bequest Sa,000 auey�5 ad5 specific bequest so,oaa r�arrys k�ds specific bequest �o,000 SUbt4tal 255,567 60,000 R�bys kfds residue 136,507 Shirley Residue 136,SQ7 Total 392.06 198.507 st � MEMBERS i'� F�ERALCRFDIf UVfOR REGU�AR SAVINGS AGGOUNT: Account NumberlSuffix 475658-00 D-ate Account Established 08/30/2012 Principai Baiance at Date af Death $5.6d Accruad Interest to Date of Death $0.00 Total Rrincipal and Accrued Interest $5.00 Name of Joint C}wner None CHECKING ACCOUNT: Account Number/Su�x 475658-11 D-ate Accaunt Established 4813012012 Principai Balance at Date of Death $0.�0 Accrued Interest to Date of Death $0.00 Totai Principai and Accrued interest $0.00 Name of Joint dwner Nane INVESTMENT SAVINGS ACCOUNT: Account NumberiSuffix 475658-Q5 D-ate Account Estabiished 08t30t2012 Principal Balance at Date of Death $15p,537.75 Accrued lnterest to Date of Death $23,10 Tatai Principai end Accrued Interest �150,584.65 Name of Joint Owner None MEMBERS 1ST FEDERAL C�R/EDIT UNION Tll �..�e�-'`v��i����h--- � Lending Insurance Support Specialist February 28, 2Q13 Estate of:WINiFREB M WILLiAMS Date of Death: 02/15/2013 Sociai Security Number: 174-06-1919 5{XlQ Louise I}rive • P.O.Box 40 • Mechanicsburg,Pennsylvania 17455 � {$�}283-2328 • www.memberslst.org ■ _ _ . C�RRSTOWN s� A Tradition af Excellence Februsry 28, 2013 Frey&Tiley Attomeys At Law Robert G. Frey 5 South Hanover Sh�eet GarlisIe,PA 170i3 Fax: 243-6441 Re: 8state of Winifred M.Wiltiams Social Security Number 1'74-OS-19I9 Date of Death 2/15/2013 1T IS HEREBY' CERTIF'ffiD TFiAT THE ABOVE NAMBD DECEDENT HAD THE FOLLOWING ACCOIJIti'TS WITH ORRSTOWN BANIC: CHEC"'.KING ACCOUN"I' Account No: 106003876 Accaunt Type- 50+Interest Checking Date Opened- 9/27/2005 Jaint Account{nameldato)- No Balancc- $41,719.49 Accrued Interest- $1.09 SriTrINGS.4CCOtJNT Account No: 706002056 Accaunt Type- Prime Statexnent Savs`ngs Date Opened- 9/27/2005 Joint Account{name/date)- No Balanoc- 5250,824.14 Accrued Interest- $29.21 2695 PhiIadeiph}a Avenue =Chambexsbutg, PA 17201 CERTIPICATE DF DEPOSIT Account No.- 4004045209 Account Type- Personai Jumbo CI} Date Opened- 111$t2012 (Transferred from another C7�ariginaliy opened 517/2008} Joint Aocount(name✓date)- No Balance- $154,238.86 Accrued Interest- $19.23 Accaunt No: 40004452$q Account Type- 18-23 Mar�th GrowEh CI} Date Opened- 11/21/2012 (Transferred from another CD originaIly opened 7/21/2p08} 7oint Account{nameldate)- Na Baianco- $11,992.07 Accrued Interest- $5.98 SAFE Z}EPt1STl Bt1X Account No: 384006 $ox Type- 3x5 , Date Opened- 4/28/2005 Joint Account(nazne/date)- No Rertfal Amount- $25.00 Next Due Date- 4/2$/2013 Best Regards, ����� GC�Ct;�UY D��� Jill R. Wortkungton Deposit Proeessing Clerk _ _ _ LAST WILL AND TESTAMENT OF WINNIE M.4��II.LIAMS,also known as K�INIFRED M.WILLIAM S I,WINNIE M.WILLIAMS,also k�own as W WIFRED M. WILLIAMS, of South Middleton Township(mailing address:53 Gmenfield Drive,Cazlisle,PA 17013), Cumberland County,Pcnnsylvania,being of sound and disposing mind,memory and . understanding,do hereby make,publish and declaze this as and for my Lasc Will and Testament hereby revoking and making void any and all Wills by me a[any time heretofore made. 1. I direc[my hereinaf[er-named Executrix ro pay all of my just debts and funeral expenses as soon after my death as may be found comenient to do so. I direct [ha[ my funeral services be conducted by Hoffman Roth Funeral Home, 219 North Aanover SVeet, Cazlisle,PA,in accordance with azrangemrnts that I have made[here, � and tha[my body be intened on my burial lot located in Cumberland Valley Memorial Gardens along Ritner Highway, near the Borough of Cazlisle, Pennsylvania. I further direct that al]inheritance,Iransfer,succession,estate and dea[h taxes,including interest and penalties thereoq which may be payable on account of my death shall be payable from[he residue of my esta[e regardless of whether the assets upon which such taxes are based aze included in my probate esta[e. 2. [ have made no provision herein for my husband RICHARD E. � WILLIAMS,not because of any want of affection for him,bu[because if I predecease him he will retain by survivorship wha[ever property we hold as unan[s by the entirety. 3. I give, devise and bequeath my house and lot of land at 53 Greenfield Drive in Sou[h Middle[on Township,Cumberland County,Pennsylvania,mgether with all of the household goods and furnishings loca[ed in it, to my sister, SHIRLEY A. LUCAS,her heirs and assigns,of 41 Partridge Circle,Cazlisle,PA 19013,provided she shall survive me by a period of ninety (90)days,bu[should she fail m so survive me, then to such of her issue as shall survive me by a period of ninety (90)days,their heirs and assigns,per stirpes. 4. I give and bequeath to my brother-in-law,RONALD E.LOWRY, of 35 Burnt House Road, Cadisle, PA, whatever au[omobile I may own at the time of my death. At[he presen[time I am the ownei of a 2004 Toyota automobile. 5. I give and bequeath ro my sis[exs,RiJBY E. LOWRY and SHIRLEY A. LUCAS,all of my jewelry and articles of personal use and adomment which I may own a[the time of my death,pmvided each of Ihem shall survive me by a period of nineTy (90)days,to be divided between[hem as they may agree,but should ei[hec of them fai]to so survive me[hen the shaze for that deceased sister shall lapse and all of such jewelry and articles of persona] use and adomment sha11 go[o[he sister who so survives me. Should both of[hem fai]to survive me by[he said period of ninery(90)days,then this bequest shall lapse and all articles of personal use and adornment shall be included in[he residue of my estate. 6. I give devise and bequeath[he sum of$50,000 [o my sistex,RUBY E. LOWRY,her heirs and assigns,provided she shall survive me by a period of ninety(90) days,but should she fai]to so survive me,then ro such of her issue as shal]survive me by a period of ninery(90)days,their heirs and assigns,per st'vpes. 7. I give devise and bequeath the sum of$50,000 to my sister,SHIRLEY A. LUCAS,her heas and assigns,provided she shal]survive me by a period of ninety(90) days,bu[should she fai]to so survive me,then to such of her issue as shall survive me by a period of ninety(90)days,their heirs and assi�ns,per stixpes. 8. 1 give devise and bequea[h[t�e sum of 525,000[o my brothec,RICHARD E.PIITENGER,of 571 "E"Sveet,Pennsylvania,his heirs and assigns,provided 6e shall Page 1 of2 / ,1` . � _ (.✓��-u.�.,��yi W��w....L_ `z��1n. 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