HomeMy WebLinkAbout05-07-13 (3) -J REV-1500EX(01-10) t„ 1505610143
PA Department of Revenue 1�, OFFICIAL USE ONLY
P pennsylvania county true Year File Number
Bureau of Individual Taxes of=^s,*,EN,e.s EVEN VE
PO BOx.280601 INHERITANCE TAX RETURN 21 12 00951
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
08 15 2012 05 12 1938
Decedent's Last Name Suffix Decedent's First Name MI
BUCHIGNANI JOSEPH F
(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)
® B Decedent Died Testate ❑ y Decedent Maintained a Living Trust 0 S. 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 Soh.O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
RICHARD E CONNELL ESQ 717 232 8,'3;31
C3
M
RECSTER OF WIIp USONIW
M ^,3 —C rJ)
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First line of address ]i r— rrl m
'L R•1
2303 MARKET STREET U.' 5,c c] �
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Second line of address C> c] -1T '" -t
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City or Post Office State ZIP Code _fl — ATE FI�.FQ �� c]
CAMP HILL PA 17011
Correspondent's e-mail address: Connell @bmc-law.net
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 FILING RETURN DATE
/ Thomas Herweg O ( 3
ADDRESS
52 eon Ay oad, Il,PA 011
SIG ATURE O PREPA ROT AN PRE E DATE
Richard E Connell Esq
ADDRESS
2303 Market Street, Camp Hill, PA 17011
Side 1
1505610143 1505610143 J
1 1505610243
-J REV-1500 EX
Decedent's Social Security Number
Decedent's Name. BUCHIGNANI, JOSEPH F
RECAPITULATION
1. Real Estate(Schedule A).......................................................................................... 1.
2. Stocks and Bonds(Schedule B)............................................................................... 2. 3 , 228 . 40
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. 781 . 2.2
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 1-7)....................................................................... 8. 4 , 009 . 62
9. Funeral Expenses&Administrative Costs(Schedule H)......................................... 9. 11 , 513 . 50
10. Debts of Decedent,Mortgage Liabilities,&Liens(Schedule I)................................ 10. 10 , 435 . 66
11. Total Deductions(total Lines 9&10)...................................................................... 11. 21 , 949 . 16
12. Net Value of Estate(Line 8 minus Line 11)............................................................. 12. -17 , 939 . 54
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. -17 , 939 . 54
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 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
L 1505610243 1505610243 J
REV-1500 EX Page 3 File Number 21 - 12 - 00951
Decedent's Complete Address:
DECEDENT'S NAM
Buchignani, Joseph F
STREET ADDRESS
208 Senate Avenue
Apt. 220
CITY STATE ZIP
Camp Hill PA 17011
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;....................................
c. retain a reversionary interest;or..........................................................................:.......................................
x
d. receive the promise for life of either payments,benefits or care?.............................................................. x
2. If death occurred after December 12, 1982,did decedent transfer property within one year of death without
receivingadequate 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 reiiurn 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,w ether y bloo or adoption.
SCHEDULE B
COMMONWEALTH OF PENNSWVANIA STOCKS & BONDS
INHERRANCE TAX RETURN
RESIDENTDECEOENT
FILE NUMBER
ESTATE OF Buchignani, Joseph F 21 - 12 -00951
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF
NUMBER DEATH
1 PP&L Common Stock 28.825 3,228.40
CUSIP 693517 10 6
TOTAL(Also enter on line 2, Recapitulation) 3,228.40
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
COMMONWEALTH TOF M PENNSYLVANIA
""
INHERITANCE PERSONAL PROPERTY
NNSY N
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Buchignani, Joseph F 21 - 12 -00951
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 Integrity Bank 781.22
Acct. 206000230
2
TOTAL(Also enter on Line 5, Recapitulation) 781.22
SCHEDULE H
RJNEpA{ EVE1cEc
CONMNWTH OF PENNSYVNIH
INHERITANCE TPX RETURN Irf•M111\SIRATIr/E/�/1CTC
eESDENT DECEDENT ��LA��Ir�F)r!Y\r r�1G V\h�r V
ESTATE OF Buchignani, Joseph F FILE NUMBER 21 - 12-00951
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT
A. 1 Neill Funeral Home 6,264.77
2 Neill Funeral Home-Altar Servers and additional Death Certificate 65.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Thomas Herweg 750.00
Street Address 521 Penn Ayr Road
City Camp Hill State PA Zip 17011
Year(s) Commission paid
2. Attorney's Fees Ball, Murren & Connell (estimated) 1,500.00
3, Family Exemption: (If decedent's address is not the same as claimant's,attach explanation)
Claimant
Street Address
City State "Lip
Relationship of Claimant to Decedent
4. Probate Fees Cumberland County Register of Wills 83.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1 Cumberland County Register of Wills 20.00
TOTAL(Also enter on line 9, Recapitulation) 11,513.50
Schedule H
COMMONWLTH OF PENNSYLVANIA Funeral
EA
INHERITANCE TAX RETURN AcWnisUafive Costs Confined
RESIDENT DECEDENT
ESTATE OF Buchignani, Joseph F FILE NUMBER
21 -
12 - 00951
2 Visiting Nurse Association 16.00
3 Manor Care 1,239.00
4 Dr. Yousufuddin 35.00
5 Comcast 643.01
6 Holy Spirit Hospital 500.00
7 West Shore EMS 48.02
8 Critical Care Systems 15.93
9 PA Gastroenterology consultants 11.02
10 Ball, Murren & Connell (costs advanced) 8.95
11 The Sentinel Legal (advertising) 168.30
12 Cumberland Law Journal (advertising) 75.00
13 Reserve for filing fees including Petition for Distribution and costs (mailing) to pay 70.00
creditors, Return and Inventory.
Page 2 of Schedule H
SCHEDULE [
DEBTS OF DECEDENT, MORTGAGE
COMMONWEALTH OF PENNSYLVANIA LIABILITIES & LIENS
INHERITANCE TM RETURN �
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Buchignani, Joseph F 21 - 12 -00951
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION AMOUNT
1 PA Dept. of Public Welfare 10,435.66
TOTAL(Also enter on Line 10, Recapitulation) 10,435.66
REV-1513 EX-(11-0a)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Buchignani, Joseph F 21 - 12-00951
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 Ricky Stains First Cousin Once
676 Eshelman Street Removed
Highspire, PA 17034
2 Anthony Stains First Cousin Once
676 Eshelman Street Removed
Highspire, PA 17034
3 Joshua Michael Stains First Cousin Once
676 Eshelman Street Removed
Highspire, PA 17034
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
Pj
WILL OF
JOSEPH F. BUCHIGHANI
I, Joseph F. Buchighani of Cumberland County, Camp Hill,
Pennsylvania, declare this to be my last Will and hereby revoke all
prior Wills and Codicils.
1. 1 direct that all my just debts, funeral expenses,
gravemarker and administrative expenses shall be paid
from my residuary estate as soon as practicable after my
death.
2. 1 direct that all inheritance, estate, transfer, succession
and death taxes of any kind whatsoever which may ba
payable by reason of my death shall be paid out of my
residuary estate.
3. 1 direct that my entire estate be distributed as follows:
A. I direct that my entire estate go to Ricky Stains,
Anthony Stains and Joshua Michael Stains in
equal shares.
B. Should Ricky Stains, Anthony Stains or Joshua
Michael Stains predecease me their share shall
lapse and be divided into equal shares ^etween
the surviving children.
4. 1 appoint J.)anna Stains as Guardian of the estate of
Ricky Stains, Anthony Stains and Joshua Michael Stains
should I die before they attain the age of 18 years.
5. 1 appoint Thomas Herweg Executor of this my last Will. If
Thomas Herweg should predecease me or cease to act
in such capacity, I appoint Casey Aiello as alternate.
6. The Executor of this Will shall have the power to
distribute my estate in kind or in cash, or partly in either.
LAW OFFICES OF
STEPHEN J. HOGG
19 S.FI E STREET
SUITE /)
SUITE 101
CARLISLE,PA 17013
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!01 ST.Pk
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I
The preceding instrument consisting of this and two other pages
was on the day and date hereof signed, published and declared by
Joseph F. Buchighani as and for his last Will in the presence of us,
who at his request, in his presence and in the presence of each other
have subscribed our names as witnesses hereto.
WITNES WITNESS
LAW OFFICES OF
STEPHEN J. HOGG
19 S.14ANOVER STREET
SUITE 101
CARLISLE.PA 17013
1
ACKNOWLEDGMENT
State of Pennsylvania
ss
County of Cumberland
I, Joseph F. Buchighani, the Testator, 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 willingly and as my free
and voluntary act for the purposes therein expressed.
5'�e�r :;�r I .Airly
JoVeph F. Buchighani
Sworn to or affirmed and @,cknowledgeA before me ky Joseph F.
Buchighani the Testator, this day of_
2
NOTARIAL QEd'nLry
8*"ft J.Nogg,AlOWV Public I
Cartlala 8oro,Cumbcortao d CO.PA otary Public/Attorney
MP C>xn� lc`*t ffiril+iaHd XoI:F Yfyxr 3,2013 .
,...... 11w....,,,...»..A'FFIDAVIT
State of Pennsylvania
ss
County of Cumberland
We, &4 j,Ar25X and �/iG lam' ael, 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 the Testator sign and execute the
instrument as his last Will; that the Testator signed willingly and
executed it as his free and voluntary act for the purposes therein
expressed; that each subscribing witness in the hearing and sight of
the Testator signed the Will as a witness; and that to the best of our
knowledge the Testator was at that time 18 or more years of age, of
sound mind and under no constraint or undue influence..
'd .
Sworn to or a rmed and s�scribed to befre me by witnesses,
this �day of�
LAW OFFICES OF NOTARIAL 8�
STEPHEN J. HOGG �aW1an J.Hogg Kota U P bli Attorney
19 S. HANOVER STREET Ca"IN&®oro.Cv, q,r,,.,,7,1
SUITE 101 �OVMI ILVlr r , I
CARLISLE,PA 17013 •'%t;!
rEGORDED. OFFICE OF
o
R . VISTER OF WILLS us os9ce : s }�
C' r� FIRST-CLASS
13 ITIRY 7 P I11 I 1 J4 MAY0062013 ti
stem
CLERK OF
ORPHANS' COURT .
CUMBERLAND CO., PA
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First Class Mail
44
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Ball, Murren & Connell
2303 Market Street
Camp.Hill, PA 17011
IIIII�III�I�III��1111���'VIII'I�II���I������I�I�'I��II'll�l��llll
MS GLENDA FARNER STRASBAUGH
CUMBERLAND COUNTY COURTHOUSE
1 COURT HOUSE SO
CARLISLE PA 17013-3301 '