HomeMy WebLinkAbout07-09-13 � REV-1500 �, 1505610143
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PA De artment of Revenue � OFFICIAL USE ONLY
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Bureau of Individual Taxes DFPPRTMQJTOFREVENUE
PO BOX.280601 INHERITANCE TAX RETURN 2 1 13 2 91
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
02 13 2013 02 07 1925
DecedenYs Last Name Suffix DecedenYs First Name MI
FREEMAN HAROLD L
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
FREEMAN HELEN 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 Retum ❑ 2. Supplemental Return � 3.Remainder Retum(Date of Death
Prror to 13-13-82)
� 4. Limited Estate ❑ 4a.Future IMerest Comprorrrise � 5. Federal Estate Tax Retum Required
(dats of death after�2-12��
g. Decedent Died Testate 7, Decedent Mainrained a LNing Trust � 8. Total Number of Safe Deposit Boxes
� (Attach Copy of Wi� � (Attach Copy of Trustj
� 9. Litigation Proceeds Received ❑ ��•�P°,�en 12�31 Y91 a^d�t(Dat�e�)f Death ❑ ��•�qttach 3che�dule O)Sec.9113(A)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFlDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
ROBERT G FREY 717 243 5838
REGISTER OF WIL.LS USE ONLY
n �_� � �°'
First Line of Address � �, `��
;:.�
5 SOUTH HANOVER STREET � �
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„ _. . .
Second Line of Address r- - �"' c� � °
�,,; _ �,..,
City or Post Office State ZIp Code Y , 'fl�TE Ft ED F
.. ....... y..�
CARLISLE PA 17013 � - �' "`
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CorrespondenYs e�nail address: �f�e y@f�e yt i l e y.C O 117
Under penaRies of perjury,I declare that I have examined this retum,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 representatrve is based o�all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DAT 2
�' �`��E�;r;;�v',/�� i�,�� n•ri..11 n21� Helen E. Freeman ' / ��/
ADDRESS
973 Cavalry Street, Carlisle, PA 17013
SIG TU PREP RQ�E�THANR�PRESE IVE `I TE �
fJ Robert G Frey ��
ADDRESS
Frey and Tiley
5 South Hanover Street, Carlisle, 17013
Side 1
L 1505610143 1505610143 J
� 1505610243
REV-1500 EX
DecedenYs Social Security Number
o�M'sNa�„e: FREEMAN, HAROLD L
RECAPITULATION
1. Real Estate(Schedule A).......................................................................................... 1.
2. Stocks and Bonds(Schedule B)............................................................................... 2. 3 9 , 0 8 8 . 7 7
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.
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6.
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) ❑ Separate Billing Requested............. 7.
g. Total Gross Assets(total Lines 1 through 7).......................................................... 8. 3 9 , 0 8 8 . 7 7
9. Funeral Expenses and Administrative Costs(Schedule H)..................................... 9.
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................. 10.
11. Total Deductions(total Lines 9 and 10).................................................................. 11. 0 . 0 0
12• Net Value of Estate(Line 8 minus Line 11)................................ .. �2, 3 9 , 0 8 8 . 7 7
...........................
�3. 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. 3 9 , 0 8 8 . 7 7
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 39 , 088 . 77 15. 0 . 00
16. Amount of Line 14 taxable
at lineal rate X .045 �6•
17. Amount of Line 14 taxable
at sibling rete X ,�2 ��•
18. Amount of Line 14 taxable
at collateral rate X .15 �$•
19. TAX DUE................................................................................................................... 19. 0 . 0 0
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑
Side 2
� 1505610243 1505610243 �
REV-1500 EX Page 3 File Number 21 - 1 3 - 2 91
Decedent's Complete Address:
NAM
Freeman, Harold L
STREETADDRESS
937 Cavalry Street
cin STATE ziP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 0.0 0
2. Credits/Payments
A. Prior Payments
B. Discount
Total Credits(A +g� (2) 0.00
3. Interest (3) 0.0 0
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) 0.0�
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:.................................................................................. Ox
b. retain the right to designate who shall use the property transfeRed or its income:.................................... � x
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 Dec. 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?....................................................................................................................... ❑ ❑X
3. Did decedent own an"in trust fo�' or payable upon death bank account or security at his or her death?......... � Qx
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 Juiy 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(12 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 stafute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of
assets and filing a tax refurn 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 naturai 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 decedenYs lineal beneficiaries is 4.5 peroent,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 decedenYs 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 by bloo or adoption.
a._ . ,.�. , .
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REV-1503 EX+(698)
SCHEDULE B
COIYTAONWE4LTHOFPENNSYLVANIA STOCKS � BONDS
WHERRANCE TAX RERIRN
RES�OBJT DECEDBJT
FILE NUMBER
ESTATE OF Freeman, Harold L 21 - 13-291
All property jantly-0wned with right of survi�rorship must be disclosed on Schedule F.
ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF
NUMBER DEATH
1 PIMCO TOTAL RETURN A 11.17 39,088.77
TOTAL(Also enter on line 2, Recapitulation) 39,088.77
REY-1513 EX+(01-10)
�,; pennsylvania SCHEDULE J
�' DEPARTMFM OF REVENUE
INHERITANCE TAX REfURN B E N EFI CIARI ES
RESIDENT DECEDENT
ESTATE OF Freeman, Harold L I FILE NUMBER
21 - 13-291
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERN oo Not�ist rrustee(s)
I� TAXABLE DISTRIBUTIONS[inGude outrightspousal
distnbutions,and transfers
under Sec.9116(a)(1.2)]
1 HELEN E. FREEMAN, 973 CAVALRY ST, Wife 100%
CARLISLE, PA 17013
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 15 NOT TAKEN
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00
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LAST WILL AND TESTAMENT T; �:: �-, �_ � -
OF � .:-- . rJ _
:-�. � .- ' C`� . ':z
HAROLD L. FREEMAN �- ��
. r� '�
. � i.., F . �' .
I, HAROLD L. FREEMAN, of Cumberland County, Pennsylvaiva;�iieclare t�iis to�� '.;
be my Last Will and Testament and hereby revoke all prior Wills and �c�cils. `�' � ��
�. C�c3 ii 3 c�.)
� `�!
1. I direct that a11 my just debts, funeral expenses and administrative
expenses shall be paid from my esta.te as soon as practicable after my death. It is my
wish that upon my death, funeral services shall be conducted by Hoffinan Roth Funeral
Home, Carlisle, Pennsylvania, and my body shall be interred on my burial lot located in
Westminster Cemetery, Carlisle, Pennsylvania.
2. In this,my Last Will and Testament, I am intentionally omitting my
daughter, Barbara.
3. I direct that a11 real property and all personal properiy that I own at the
time of my death sha11 be given, devised, and bequeathed to my wife, Helen E. Freeman,
provided that she survives me by ninety(90) days. In the event that my wife predeceases
me, or fa,ils to survive me by ninety(90) days, I direct that a11 real and personal property
that I own at the time of my death shall be given, devised, and bequeathed as follows:
a) Five-thousand dollars ($5,000.00) shall be given to my grandson,
Jeffery S. Farner,provided that he survives me by ninety(90) days, but should he fail to
survive me then the same shall lapse.
b) One-half(1/2) of the net proceeds from the sale of my real
property situated at 937 Cavalry Street, Carlisle, PA, if I am the owner of the same at the
time of my death, or one-half(1/2) of the balance in any account that was created at the
time of the sale of my home at 937 Cavalry Street, Cazlisle,PA, which contained the net
proceeds of the sale of the same, to my grandson, Scott L. Freeman,provided that he
survives me by ninety(90) days, per stirpes. Should I no longer own the home at 937•
Cavalry Street or any account in which the proceeds of the sale of the same were
deposited at the time of my death,then tlus bequest shall lapse.
4. The rest,residue and remainder of my estate shall be given, devised and
bequeathed to my son, Leroy H. Freema.n. Should my son Leroy predecease me, then the
rest,residue and remainder of my estate shall be given, devised and bequeathed to my
daughter-in-law Vickey L. Freeman and my grandson, Scott L. Freeman, in equal shares,
per stirpes.
5. It is my intent that this Last Will and Testament shall not affect any
disposition that I have made by creating joint ownership of assets or designating
beneficiaries. Therefore,I direct that any life insurance, annuities, individual retirement
accounts, in trust for bank accounts, and any other asset on which I may designate a
beneficiary will pass to the beneficiaries that I have named and will not be controlled by the
/'� �"
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Page 1 of 5
distribution provisions of this Will. I also direct that any assets I own j ointly with another
with rights of survivorship or a presumed right of survivorship,whether the joint ownership
was created before or after this Will,will pass to the surviving joint owner and distribution
of such assets will not be controlled by the provisions of this Will.
6. I appoint my wife, Helen E. Freeman,as Executrix of this my Last Will
and Testament. In the event that Helen is deceased,unable or unwilling to serve or shall
cease to serve for any reason whatsoever,then I nominate, constitute and appoint my son,
Leroy H. Freeman, as altemate Executor of this my Last Will and Testament. In the
event that Leroy is deceased,unable or unwilling to serve or shall cease to serve for any
reason whatsoever,then I nominate, constitute and appoint my grandson, Scott L.
Freeman, as altemate Executor of this my Last Will and Testament.
7. The Executor or Executrix of this Will shall have the power to distribute
my estate in cash or in kind, or partly in either.
8. I direct that no Executor or Executrix acting under this Will shall be
required to enter bond in any jurisdiction.
9. I recommend that my Personal Representative reta,in the law firm of Allied
Attorneys of Central Pennsylvania to probate my esta.te.
IN WITNESS WHEREOF, I have hereunto set my hand this�day
of ,2013.
��
1...� � -�I.,�� REEMAN
; 7
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Page 2 of 5
The preceding instrument consisting of this and four other pages was on the day and date
hereof signed, published and declared by HAROLD L. FREEMAN, as and for his Last
Will and Testament 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.
� �
Witness Witness
/ Page 3 of 5
1�
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA :
: SS
COUNTY OF CUMBERLAND .
I,HAROLD L. FREEMAN,the TESTATOR,whose name is signed to the
attached or foregoing instrument,havi.ng been duly qualified according to law,do hereby
aclrnowledge that I signed and executed the instrument as my Last Will and Testament;that
I signed it willingly, and tha.t I signed it as my free and voluntary act for the purposes therein
expressed.
�,� �..�--c�.-,
�HAROLD L. FREEMAN
COMMONWEALTH OF PENNSYLVANIA .
. S.S.
COUNTY OF CUMBERLAND .
J�L.-
On this�_day of�UC ,2013,before me personally
appeared,HAROLD L. FREEMAN,the TEST OR,known to me(or satisfactorily
proven)to be the person whose name is subscribed to the within instrument, and he
aclrnowledged that he was the declarant who executed the same for the purposes therein
contained.
IN WITNESS WI�REOF I hereto set my l�and and official sea1.
Notary Public
COMMONWEALTN OF PENNSYLVANIA
NotarWl Seal
Adam Deltxa,Notary PubGc
Cad�le Boro,Cumberland Cou►nY
My Commis�on Expires�n.26,2016
�`' Page 4 of 5
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA :
: SS
COUNTY OF CUMBERLAND :
����(��-. �V1�� and ���1-Gl (�t�l ,
the witnesses whose names are attached to the foregoing document, being duly qualified
according to law, do depose and say that we were present and saw testator sign and
execute the instru.ment as his Last Will;that he signed willingly and that he 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 Last Will and Testament as
witnesses and that to the best of our knowledge the testa.tor was at the time 18 or more
yeazs of age, of sound mind and under no constraint or undue influence.
-YT �_ _��� _ �
Sworn or�rmed and subscribed before me by
�G��� ��� �`I U� and �1 V1 Gt w����� this
W�
\ 2013.
D day of � ,
� �
Notary Pub ic/Attorney
COMMONWE4LTH OF PENNSYLVANIA
Notarlal Seal
Adam Deluca,Notary PubUc
Carlisle Boro,Cumberiand County
My Commisslon Expires 7an.26,2016
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Page 5 of 5