HomeMy WebLinkAbout09-13-13 (2) 1505610105
REV-1500 Ex(
OFFICIAL USE ONLY
PA Department of Revenue pennsytvania
of Individual.Taxes _County Code Year File Number
Bureau
PO fIndg1 INHERITANCE TAX RETURN
Harrisburg,PA 37128-o6Di RESIDENT DECEDENT ,1 1 1 '
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMD_DYYYY
0411612012 106102!1954
Decedent's Last Name Suffix Decedent's First Name MI
,PREECE ---'' C, UANNE ----� —�
(if Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
S_pous_e's Social Security Number A
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILES
FILL IN APPROPRIATE OVALS BELOW
(3Ip 1. Original Return C=) 2.Supplemental Return C= 3. Remainder Return(Date of Death
Prior to 12-13-82)
Q 4,Limited Estate C=> 4a.Future Interest Compromise(date of C=:) 5, Federal Estate Tax Return Required
death after 12-12-82)
C=) 6. Decedent Died Testate C= 7.Decedent Maintained a Living Trust 8, Total Number of Safe Deposit Boxes
(Attach Copy of Wilt) (Attach Copy of Trust.)
C� 9.LNlgation Proceeds Received C=> 10.Spousal Poverty Credit(Date of Death O 11. Election to Tax under Sec.9113(A)
Between 12-31-91 and 1-1-95) (Attach Schedule O)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
BRET P. SHAFFER, ESQUIRE (717)249-6873 :1
REGISTER O`,rP--� ',�rVILLS USE ONLY
frt
First Line of Address %D '�• r r' 1
BARIC SCHERER LLC ?: U s ;
Second Line of Address C1 CD -, °•s
c-1 C7 1 ,7
C.7 C
19 WEST SOUTH STREET I :.a
City or Post Ofce State ZIP Code DATEALED L:!
CARLISLE PA 17013
correspondent's e-mag address:bshaffer @baricschereccom
Under penalties peril I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,
I t is true,Cor ec nd plete.Declaratio of parer other than the personal representative Is based on all information of which preparer has any knowledg .
SI NAT P ON RES O t E FILING RETURN DATE
1�
ADDR 9
105 PARK PLACE, CAMP HILL, PA 17011
SIGNATUR EPA R T RTHAN REPRESENTATIVE DATE
-- - 9 rr- 1`3
ADDRES
19 WEST S UTI TREET, CARLISLE, PA 17013
PLEASE USE ORIGINAL FORM ONLY
Side 1
L 1505610105 1505610105
J 1505610205
REV-1500 EX(Fl)
Decedent's Social Security Number
Decedent's Name: LUANNE M. PREECE
RECAPITULATION
1. Real Estate(Schedule A). . . . . . .. ... .. . . . .. .. . ...... ... . . .. . . . .... .. .. i. -- 121,900.00
2. Stocks and Bonds(Schedule B) . . ....... . .... . . . ... ..... .... . . . ... . . . . 2. 0.00
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) . . ... 3.
4. Mortgages and Notes Receivable Schedule D 4. 0.00
5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E). ..... . 5. 14,119.74
6. Jointly Owned Property(Schedule F) O Separate Billing Requested . . . . . . . 6. 0.00
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property r•-
(Schedule G) O Separate Billing Requested..... . . . 7. L 22,849.31
8. Total Gross Assets(total Lines 1 through 7). . . . . ... ..... .. . . . . .... . ..... 8. 158,869.05
-9. Funeral Expenses and Administrative Costs(Schedule H). .... ... . . . .. . . . . . . 9. 21,642.25
10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule 1). .. .. . .... . . . .. 10. 106,621.24
11. Total Deductions(total Lines 9 and 10). .. ... . . . ..... ... . . ... . . .. ... . ... 11. I 128,263.491
12. Net Value of Estate(Line 8 minus Line 11) .. .. . . . .. . .... . ... . . . . ... . . ... 12. 30,605.56
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J) . . .. . . . .... . ... . . . .. . . . . 13. 0.00
14. Net Value Subject to Tax(Line 12 minus Line 13) .. . .... . ... . . ... .. ..... . 14. 30,605.56 I
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_ 15.
16. Amount of Line 14 taxable --�
at lineal rate X.045 30,605.56 16. 1,377.25
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. 1,377.25
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Side 2
1505610205 1505610205 J
REVA 500 EX(FI) Page 3 File Number
Decedent's Complete Address:
DECEDENTS NAME
LUANNE M. PREECE
STREETADDRESS
1073 YORK ROAD
CITY STATE ZIP
DILLSBURG PA 17019
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 1,377.25
2. Credits/Payments
A.Prior Payments 500.00
B.Discount
Total Credits(A+B j (2) 500.00
3. Interest
(3) 0.00
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)
5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 877.25
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.......................................................................................... ❑ 0
b. retain the right to designate who shall use the property transferred or Its income ............................................ ID N
c. retain a reversionary interest.............................................................................................................................. 0 ❑
d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ E
2. If death occurred after Dec. 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?.............. ❑
4. Did decedent own an individual retirement account,annuity or other non-probate property,which
containsa beneficiary designation? ........................................................................................................................ ❑ 0
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 dales 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(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-1502 EX+(12-12)
i pennsytvania SCHEDULE A
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN REAL ESTATE
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
LUANNE M. PREECE 21-12-0587
All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property
would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts.
Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F.
Attach a copy of the settlement sheet If the property has been sold.
ITEM Include a copy of the deed showing decedent's Interest If owned as tenant in common. VALUE AT DATE
NUMBER OF DEATH
DESCRIPTION
1 105 PARK PLACE,CAMP HILL,PA 17011 121,900.00
LOWER ALLEN TOWNSHIP,CUMBERLAND COUNTY
TAX PARCEL NO. 13-23-0551-128(See attached legal description)
TOTAL(Also enter on Line 1, Recapitulation.) ; 121,900.00
If more space is needed,use additional sheets of paper of the same size.
REV-15o8 EX+(08-12)
pennsylvania SCHEDULE E
�yl DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TM RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
LUANNE M. PREECE 21-12-0587
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. 2005 HONDA ACCORD VIN#2HGES26835H513188 5,000.00
2, MEMBERS 1ST ACCOUNT#276141 (CHECKING) 1,043.14
3, MEMBERS 1 ST ACCOUNT#276141 (SAVINGS) 2,519.11
4. MISC.PERSONAL PROPERTY 1,047.00
5. HIGHMARK HEALTH INSURANCE REFUND 105.40
6. ERIE INSURANCE CLAIM 1,672.07
7. ERIE INSURANCE PREMIUM REFUND 37.00
8. PAGEONE FINANCIAL REFUND(POLARIS ANNUITIES) 316.10
9. PAGEONE FINANCIAL REFUND#2(POLARIS ANNUITIES) 12.79
10. 2011 TAX REFUND 1,558.00
11. CHASE CARD REFUND 38.13
12. 2012 TAX REFUND 771.00
TOTAL(Also enter on Line 5, Recapitulation) $ 14,119.74
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
INHERRANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
LUANNE M. PREECE 21-12-0587
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.
REM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE
IM]TIE n�N F T OiSFE TRANSEFAEE.THEIR PEUnEED FOR 10 ESTATE NN
NUMBER TIE DATE Or iPANEEER ATr�ACOR'CF THE OECD FDRaw ESTATE. VALUE OF ASSET INTEREST Awu�t VALUE
1. THE RANEY FAMILY SPECIAL NEEDS TRUST,dated January 7,1993, 42,849,31 100 22,849.31
Luanne M.Preece,Trustor,and Luanne M.Preece,Trustee'
Trust comprised entirely of SunAmerica Variable Annuity Account
'This trust is being reported because the Trustoi's reversionary interest
exceeds 5%.
TOTAL(Also enter on Line 7, Recapitulation) $ 22,849.31
If more space is needed,use additional sheets of paper of the same size.
REV-1511 EX+(10-09)
j�i ' pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
LUANNE M. PREECE 21-12-0587
Decedent's debts must be reported on Schedule I.
REM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. COCKLIN FUNERAL HOME,INC. 2,770.18
8. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions: 7,000.00
Name(s)of Personal Representative(s) MELISSA A. DIXON
Street Address 105 PARK PLACE
City CAMP HILL State PA Zip 17011
Year(s)Commission Paid: 2013
2. Attorney Fees: 7,500.00
3. Family Exemption:(If decedent's address is not the same as claimant's,attach explanation.) 3,500.00
Claimant TAMMY LYNN RANEY, resided with Decedent until Decedent's death.
Street Address 105 PARK PLACE
City CAMP HILL State PA Zip 17011
Relationship of Claimant to Decedent DAUGHTER
4. Probate Fees:
336.50
S. Accountant Fees: 0.00
6. Tax Return Preparer Fees: 210.00
7• INHERITANCE TAX FILING 15.00
a. LEGAL ADVERTISING—LAW JOURNAL 75.00
9. LEGAL ADVERTISING—SENTINEL 157.68
10. CERTIFIED MAIL FOR 2011 TAXES 17.85
11. PROPERTY REMOVAL FROM APARTMENT 60.04
TOTAL(Also enter on Line 9, Recapitulation) $ 21,642.25
If more space is needed,use additional sheets of paper of the same size.
REV-1512 EX+(12-12)
' Vpennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
LUANNE M PREECE 21-12-0587
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,Including unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
I. MEMBERS 1ST(MIDWEST LOAN SERVICES, INC.)MORTGAGE LOAN#75051 93,493.89
2. MEMBERS 1ST HOME EQUITY LOAN ACCOUNT NO.#276141 11,253.33
3. HERSHEY MEDICAL CENTER--MEDICAL BILL 25.00
4. HERSHEY MEDICAL CENTER—MEDICAL BILL 50.00
5. HERSHEY MEDICAL CENTER—MEDICAL BILL 111.00
6. HOLY SPIRIT HOSPITAL—MEDICAL BILL 25.00
7. SOUTH CENTRAL EMS—MEDICAL TRANSPORT 1,408.75
8. 2011 LOCAL TAXES 21.00
9. KOHL'S CREDIT CARD 3.26
10. KWIK FILL—AUTO REPAIRISERVICE BILL 34.76
11. ERIE INSURANCE—AUTO INSURANCE PREMIUM 195.25
12.
TOTAL(Also enter on Line 10, Recapitulation) $ 106,621.24
If more space Is needed,Insert additional sheets of the same size.
REV-1513 EX+ (01-10)
pennsylvania SCHEDULE ]
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
LUANNE M. PREECE 21-12-0587
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
1 TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under
Sec.9116(a)(1.2).)
I. MELISSA A.DIXON,105 Park Place,Camp Hill,PA 17011 Daughter 1/2
2. TAMMY L.RANEY, 105 Park Place,Camp Hill,PA 17011 Daughter 1/2
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE,
I] 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. $ 0.00
If more space is needed,use additional sheets of paper of the same size.
CONPINUATION OF SCHEDULE A IIIIIIIIIIIIIIIIIIIIIIIIIIII
003 W6N
DEED
TAX PARCELNO.13-23-0551-128
i�THIS INDENTURE,made the I day of ;SU.LI° in the year of
our lord Two Thousand Eleven(2011) q
BETWEEN CARL R. GAULT and MARY J. GAULT, (husband and wife) and
EDDIE D. GAULT and DIANA K GAULT, (husband and wife), hereinafter called
GRANTORS.
AND
LUANNE M. PREECE, (single woman),hereinafter called GRANTEE.
WITNESS that the said Grantors, for and in consideration of the sum of ONE
HUNDRED SEVENTEEN THOUSAND SEVEN HUNDRED DOLLARS AND
00/100 ($117,700.00) DOLLARS, lawful money of the United States of America, to the
Grantors in hand well and truly paid by the Grantee, at or before the sealing and delivery
of these presents, the receipt whereof is hereby acknowledged and the Grantors being
therewith fully satisfied, does by these presents grant, bargain and sell, release and
confirm unto the said Grantee, their heirs and assigns,
ALL THAT CERTAIN tract or parcel of land and premises situate, lying and being in
the Township of Lower Allen in the County of Cumberland and Commonwealth of
Pennsylvania, more particularly described as follows:
BEGINNING at a point on the western side of Park Place at the dividing line between
Lots Nos. 2 and 3, Section "D" on the hereinafter mentioned Plan of Lots; thence along
the western side of Park Place in a southerly direction, a distance of 70.00 feet to a point
at the dividing line between Lots Nos. 3 and 4, Section"D" on said Plan; thence by said
last mentioned dividing line in a westerly direction, a distance of 84.92 feet to a point at
line of lands now or formerly of Ada Snyder; thence by said last mentioned lands in a
northwesterly direction, a distance of 36.12 feet to a point; thence continuing along said
lands in a northerly direction, a distance of 50.00 feet to a point at the dividing line
between Lots Nos. 2 and 3, Section"D" on said Plan; and thence by said last mentioned
dividing line in an easterly direction, a distance of 115.05 feet to a point on the western
side of Park Place, the Place of BEGINNING.
BEING.Lot No. 3, Section"D" on the Plan of Linden Gardens, which said Plan is dated
October 8, 1954, and recorded in the Office of the Recorder of Deeds in and for
Cumberland County, Pennsylvania, in Plan Book 6, Page 49.
TAX MAP NO. 13-23-0551-128
BEING the same premises which Frances A. Gault, single woman, by Deed dated May
24th, 2005 and recorded May 31 st, 2005 in the Office of the Recorder of Deeds in and for
the County of Cumberland, in Record Book 269,Page 480, granted and conveyed unto
Carl R. Gault, now joined by Mary J. Gault, husband and wife and Eddie D. Gault, now
joined by Diana K. Gault,husband and wife, Grantors herein.