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HomeMy WebLinkAbout10-18-13 I 1505610140 �J REV-1 500 Ex (01-10) PRA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number PO BOX 280601 2 1 1 3 0 5 6 5 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDOYYYY 0 5 1 0 2 0 1 3 1 1 1 2 1 9 2 6 Decedent's Last Name Suffix Decedent's First Name MI M I N N I C H V E R A E (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 Q 1.Original Return 0 2.Supplemental Return 0 3. Remainder Return(date of death prior to 12-1382) 0 d.Limited Estate 43.Future Interest Compromise(date of 0 5.Federal Estate Tax Return Required death after 12.12.82) 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 10.Spousal Poverty Credit(date of death 0 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 W I L L I A M A D U N C A N 7 1 7 2 4 9 7 7 8 0 RfiGtSTFR OF wu-Ls�,ISE Ukjk;7 _ A First line of address O N E I R V I N E R 0 W ; CD z � Second line of address v cD C'. City or Post Office State ZIP Code - DATE FILED r' m C A R L I S L E P A 1 7 0 1 3 11 '1 Correspondent's e-mail address: billaduncanhartmanlaw. 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,Cunect and te.Declaration of preparer other than the personal representative is based on all informations of which preparer has any knowledge. Si TUR OF RS N R 5 ON$IBtE R r4LJtjG RE'[URN, D TE DRESS 20 NORTH BEDFORD STREET CARLISLE PA 17013 5iG TURF F PREPAR HER THAN REf _PtjESfjNTATNE DATE DRESS 5 NORTH CHESTNUT STREET ANNVILLE PA 17003 PLEASE USE ORIGINAL FORM ONLY Side 9 L 1505610140 1505610140 C� 1505610240 REV-1500 EX Decedent's Social Security Number DecedenrsName: VERA E • MINNICH 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. 1 9 9 3 4 . 2 5 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . .. . .. 6. 7 5 2 1 . 6 1 7. Inter-Vivos Transfers&Miscellaneous N -Probate Property (Schedule G) Separate Billing Requested . .. . .. . 7. 0 . 0 0 8. Total Gross Assets(total Lines 1 through 7) .. . .. . .. . .. . .. . .. . .. . . . .. . . 8. 2 7 4 5 5 . 8 6 9. Funeral Expenses and Administrative Costs(Schedule H) . . .. . .. . . . . .. . . . .. 9. 5 4 5 3 . 9 7 10. Debts of Decedent,Mortgage Liabilities,and Liens Schedule I 10. 1 3 . 4 9 11. Total Deductions(total Lines 9 and 10) . . . .. .. . . . . .. . . . . .. . .. . . . . . . .. . 11. 5 4 6 7 . 4 6 12. Net Value of Estate(Line 8 minus Line 11) .. . . . .. . .. . . . . . . . . . . . . .. . .. . 12. 2 1 9 8 8 . 4 0 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. 2 1 9 8 8 . 4 0 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 2 1 9 8 8 . 4 0 16. 9 8 9 . 4 8 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. 9 8 9 . 4 8 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑X Side 2 1505610240 1505610240 REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 13 0565 DECEDENT'S NAME VERA E. MINNICH STREET ADDRESS 331 EAST LOUTHER STREET CITY STATE ZIP CARLISLE PA 17013 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 989. 48 2. Credits/Payments 1,100.00 A.Prior Payments B.Discount Total Credits(A+B) (2) 11100.00 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,tine 26 to request a refund. (4) 110-52 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 ....._......................................................................................... ❑ d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? ......................................................................----....... ❑ 1 Did decedent own an'in trust foe 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)(11)(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)(11)(it)].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+(699) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER VERA E. MINNICH 21 13 0565 Include the proceeds of litigation and the date the proceeds were received by the estate, All property jointyowned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. PROCEEDS SALE OF 1997 SATURN 200 .00 [SEE ATTACHED] 2- ERIE INSURANCE REFUND 236 .00 3• SENTINEL REFUND 30 -00 4 . ERIE INSURANCE REFUND 24 .00 5- JACKSON NATIONAL LIFE INSURANCE ANNUITY 191444 .25 [SEE DOD LETTER] I TOTAL(Also enter on line 5,Recapitulation) E 191934 -25 (If more space is needed,insert additional sheets of the same sire) REV-550&EX-(01-1G) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER. VERA E. MINNICH 21 13 0565 #an asset was made jointly owned within one year of the decedent's date of death,It must be reported on Schedule G. SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. DENNIS E . MINNICH 220 N . BEDFORD STREET SON CARLISLE, PA 17013 a. C. JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENT'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL E STATE. VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. A. 5/79 M&T BANK CHECKING #2673074031 5,893.92 50. 2,946.96 ' 2 • A . 1/07 M&T BANK SAVINGS #1500421427945 91149 . 29 50 • 41574 .65 i, i TOTAL(Also enter on Line 6,Recapitulation) $ 71521-61 If more space is needed,use additional sheets of paper of are same size. REV-1511 EX-(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND RESIDENT ED RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER VERA E . MINNICH 21 13 0565 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. EWING BROTHERS FUNERAL HOME 1,636 .82 2 - UNITED CHURCH OF CHRIST - SOCIAL HALL RENTAL FEE 100.00 3- FIRST UCC CHURCH SEXTON/CLEAN UP FEE 100 .00 4 - FUNERAL LUNCHEON 977 . 32 5- GRAVE MARKER PLAQUE 499 . 00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Years)Commission Paid: Z, AdomeyFees: DUNCAN & HARTMAN, PC 1,372 .79 3. Family Exemption:(If decedent's address is not the same as claimant's,attach explanation.) Claimant Street Address City Stale ZIP Relationship of Claimant to Decedent 4. Probate Fees: REGISTER OF WILLS 203. 50 6 Accountant Fees: 6. Tax Return Preparer Fees: 7. CUMBERLAND LAW JOURNAL - LEGAL NOTICE 75. 00 8 - THE SENTINEL - LEGAL AD 189 .54 9 - HELD IN RESERVE 300 . 00 TOTAL(Also enter on Line 9,Recapitulation) E 5,453-97 If more space is needed,use additional sheets of paper of the same size. REV-1512 EXi(12-08) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES, &LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER VERA E. MINNICH 21 13 0565 Report debts incurred by the decedent prior to death that remained unpaid atthe date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH t. DELUXE CHECKS 13. 49 TOTAL(Also enter on Line 10,Recapitulation) $ 13 - 49 If more space is needed,insert additional sheets 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: VERA E . MINNICH 21 13 0565 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE [ TAXABLE DISTRIBUTIONS [Includeoutright spousal distributions and transfers under Sec.9716(a)(12).1 1. DENNIS E . MINNICH Lineal 22D N • BEDFORD STREET 50% SHARE CARLISLE, PA 17013 2 • BARBARA L . DUMBAULD Lineal 25 N . CHESTNUT STREET 50% SHARE ANNVILLE, PA 17003 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 11-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. �ttst iU �.n� C�PStrnY I, VERA E. MINNICH, of 331 East Louther Street, Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking any and all other wills and codicils heretofore made by me. FIRST. I direct that all my just debts and funeral expenses be paid from my estate as soon after my death as practically and conveniently may be done. SECOND. I direct that my remains be interred side by side with my dear husband, Francis, within my family's furial plot located at Westminister Cemetary. THIRD. I authorize my personal representative to expend funds from my estate, in such amounts as my personal representative shall consider necessary and desirable, for the purchase, erection and inscription of a suitable marker for my grave. FOURTH. I give, devise and bequeath any and all tangible personal property owned by me at the time of my death, unto my husband, Francis E. Minnich, provided he survives me by thirty (30) days. In the event he fails to survive me by thirty (30) days I give, devise and bequeath all said 'tangible personal property unto my two children, Dennis Edward Minnich and Barbara Louise Kaylor, per stirpes. FIFTH. I give, devise and bequeath any and all real estate owned by me at the time of my death,- unto my husband, Francis E. Minnich, provided he survives me by thirty (30) days. In the event he fails to survive me by thirty (30) days, I give, devise and bequeath all said real estate unto my two children, Dennis Edward Minnich and Barbara Louise Kaylor, per stirpes. SIXTH. I give, devise and bequeath all the rest, residue and remainder of my estate unto my husband, Francis E. Minnich, provided he survives me by thirty (30) days. In the event he fails to survive me by thirty (30) days, I give, devise and bequeath all the rest, residue and remainder of my estate unto my two children, Dennis Edward Minnich and Barbara Louise Kaylor, per stirpes. SEVENTH. It is my suggestion that my player piano be passed to our daughter, Barbara and that my husband's guns be passed to our son, Dennis. It is our desire that these items be kept in our family. EIGHTH. I direct that any and all Inheritance, Estate and Transfer taxes imposed upon my estate passing under my will or otherwise, shall be paid out of the principal of my residuary estate. 'mast Mlt� �PStcLritPlt� NINTH. I hereby nominate, constitute and appoint Dennis Edward Minnich and Barbara Louise Baylor as Co-Executors of this my Last Will and Testament. I hereby relieve my Co-Executors from the necessity of posting security in connection with their duties, as such, in any jurisdiction in which they may be called upon to act insofar as I am able by law to do so. TENTH. If any beneficiary under this my Last Will and Testament, shall be a minor at the time of my death, then any portion of my estate in which they share shall be held in trust for them. The Trust shall provide for the care and maintenance and education of said children and shall from time to time use either principal or income from the inheritance to provide for these needs. The Trust shall end when the child attains the age of 23 years. ELEVENTH. In addition to the powers conferred by law, I authorize my Executors, in their absolute discretion, to retain in the form received, and to sell either at public or private sale any real or personal property owned by me at the time of my death.. . . IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of two typewritten pages, the first of which bears my signature in the margin for the purposes of identification this Lpr`day of ukcuu�, 1984. E�. C . . Signed, sealed, published and declared by the above named Testatrix, Vera E. Minnich, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence, and in the sight and presence of each other, have hereunto subscribed our names as witnesses. 11 p c - 2 Knot Bill =6 atstauunt COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND I. VERA E. MINNICH, testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified accord- ing to law, do hereby acknowledge that I signed and executed the instrument as my Last WIll; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. /f �.J7✓7 ri . . . . %Y2 . t;. miHN Sworn or affirmed to and subscribed to before me by Vera E. Minnich, testatrix, this 16,$uday of May, 1984. i otar u lic Ms Commission Expires:l1.7/AP A6 COMMONWEALTH OF PENNSYLVANIA: ss. COUNTY OF CUMBERLAND we �`"V'VMr�c..{�S kRA U'O.IA)S(I k ' and witnesses os� are signe�'t1 a attac a or orego ng instrument, being duly qualified according to law, do depose and say that we were present and saw the testatrix sign and execute the instrument as her Last Will; that Vera E. Minnich signed willingly and that Vera E. Minnich executed as her free and voluntary act for the purposes therein expressed; that each of us in the eight and hearing of the testatrix signed the will as witnesses; and that to the best of our knowledge the testatrix was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subwcribed to before me by an witnesses, t s fam y of May, 814 of Notary Rublic My Commission Expires: a�I6 (SEAL) lm �Bank r 499 Mitchell Road,Millsbom,DE 19966 Adjustment Services . . Phone 888.5024349 Fax (302)934-2955 June 3,2013 Duncan & Hartman,P.C. Attorneys at Law One Irvine Row Carlisle,PA 17013 u Re: Estate of Vera E.Minnich Social Security: 201-18-9228 Date of Death: May 10,2013 Dear Sir or Madam: Per your inquiry on May 23,2013,please be advised that at the time of death,the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 2673074031 Ownership(Names oJ) Dennis E.Minnich Vera E Minnich Opening Date 0510111979 Balance on Date of Death $5,893.87 Accruedlmerest $ .05 i Total $5,893.92 2. Type of Account Savings Account Account Number 15004214279455 Ownership(Names qn Dennis E.Minnich Vera E Minnich Opening Date 0111212007 Balance on Date ofDeath $9,149.28 Accrued Interest $ .01 Total $9,149.29 BILL OF SALE AND NOW, this 1st day of July, 2013, this Bill of Sale of Sale is made between the Estate of Vera E. Minnich by Dennis E. Minnich, Executor, 220 N. Bedford Street, Carlisle, PA. 17013 (hereinafter referred to as the "Seller') and Holly Ann Morse (hereinafter referred to as the "Buyer"), of 225 N. Bedford Street, Carlisle, PA 17013. WHEREOF, the agreed on price for the 1997 Saturn Vehicle is Two Hundred Dollars ($200.00), receipt of which is acknowledged; and WHEREOF, the 1997 Saturn Vehicle is sold and accepted "As Is". WITNESS: *AMorse,13UYER Estate of Vera E. Min ich, SE ER BY: Dennis E. Minnich, Executor 8/2/2013 10:08 AM FROM: Fax PGOS TO: +1 (717) -270-4526 PAGE: 002 OF 002 JACKSON W NATIONAL LIFE INSURANCE COMPANY 1 Oary ga way Lansn8,M14MI August 2, 2013 Kim Heavner Fax#717-240-4526 Policy No: 0040382150 Deceased: Vera E. Minnich Dear Kim Heavner: Please accept our condolences on the loss of Vera E. Minnich. We want you to know that we are available for any questions you may have. The above-mentioned policy is a Single Life Installment Refund. The commuted value was $19, 444.25. Your service needs are very important to us. If you have additional questions or concerns, please contact our Service Center at 888/5654995,Monday through Thursday, 8:00 a.m. to 7:00 p.m. ' and Friday 8:00 am.to 6:00 p.m. (ET). You may also contact Jackson via email through "Contact Us" on our website at www.jackson.com. Sincerely, 7�_ . Toni L. Klus, Assistant Vice President Claims Administration