HomeMy WebLinkAbout10-18-13 (2) 1505611185
�J REV-1500 EX(02-11)(FI)
PA Department of Revenue OFFICIAL USE ONLY
Bureau of lndMdual Taos Cm ty Code Year Flle Number
PO BOX 280681 INHERITANCE TAX RETURN 21 08 0972
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
08062008 04011913
Decedent's Last Name Suffix Decedent's First Name M I
BRANDT EDNA 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 BOXES 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(date of ❑ 5. Federal Estate Tax Return Required
death after 1242-82)
® 7. Decedent Maintained a Liv,ng EL_ 8. Total Number of Safe Deposit Boxes
6. Decedent Died Teslata ❑
(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 Schedule O)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TA INFORMATION SHOULD BEDIRECTED70:
Name Daylima Te hone Number c_, Fri
_ _ ^'1
ELIZABETH Pr MULLAUGH 717-2,3;7 5243 �' o
REGISTEROFIWILLS USSE ON LY—i •-'
FT Jrj -rl
CC) ;0 �
First Line of Address p
-TI ri
100 PINE STREET _ r+
Second Line of Address
P.0 • BOX 1166 v
City or Past Office State ZIP Code DATE HLED�
HARRISBURG PA 171081166
Correspondent's e-mail address: EMUI_LAUGH@MWN.COM _
Under penalties or perjury,I declare that I have examined this retum,Induding mcompany,e? Yee:4eb end slatemente,and to the best of my knavvedge and bare(,
It Is Iran, and complRa� lmatlon of preperer other than the parsmal mprwaata:nra h baec m all information dwhkh Prepare,hasany kno.Nedge.
SK3NIA RE OF / 'gI E FOR FILI G RETURN '"" -� -� DATE
ADDRESS � �/
1000 UPTOWN PARK BOULEVARD #52 OUSTON, TX 77056
SIGNATURE OF PREPARER OTHER THAN REPRE WE
MCNEES WALLACE & NURICK L iZ
ADDRESS
100 PINE STREET, P. O. BOX 1166, ARRISBUG, PA 108-1166
PLEASE USE ORIGINAL FORM ONLY
Side 1
L 1505611185 1505611185 j
00.41347 3.000 t
r�
1505611285
REV-1500 EX(R)
RECAPITULATION
1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0 .00
2. Stocks and Bonds(Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . 2 0-00
3. Closely Held Corporation,Partnership or Sale-Proprietorship(Schedule C), , , , , 3 0.00
4. Mortgages and Notes Receivable(Schedule D) . . 4 0•00
5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) , , , , . 6 38, 883.00
6. Jointly Owned Property(Schedule F) Separate Billing Requested . . . g 0.00
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) D Separate Billing Requested . . . . 7. 0.00
8. Total Gross Assets(total Lines 1 through 7) , , , , , , , , , , , , , , , 8 381883.00
9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9, 11 865•00
10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule 1) , , , , _ . . , , to 0.00
11. Total Deductions(total Lines 9 and 10). . . . . . . . . . . . . . 11 1, 865 • 00
12, Net Value of Estate(Line 8 minus Line 11) , , , , , , . . . 12 371018-00
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. 37,018 00
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal lax rate,or
transfers under Sec.9116
(a)(1.2)X.0_ 0 . 00 15. 0.00
16. Amount of Line 14 t xable
at I__ ate_--9 37,020 .00 s. 1,666 .00
17. Amount of Line 14 taxable
at sibling rate X.12 0.00 17 0 . 00
18. Amount of Line 14 taxable
at collateral rate X.15 0.00 18 0 . 00
19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 1,666 .00
20, FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑
Side 2
1505611285 1505611285
OM4648 3.000
I
REV-1500EX(FI) Page File Number
Decedent's Complete Address: 21 08 0972
DECEDENTS NAME
B D EllNA E
STREET ADDRESS
C MBERLAI COUNTY
CITY 27P
CARLISLE PA 17013—
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) it) _ 1,666.00
2. Credits/Payments
A.Prior Payments 0.00
B.Discount 0,nn
Total Credits(A ) (2) 0.00
3. Interest
(3) 2?L�L-130
4. If Line 2 is greater than Line 1+Line 3,enter the difference.This Is the OVERPAYMENT.
Fill in box on Page 2,Line 20 to request a refund. (4) 0 . 00
S. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE- (5) 1:;935-Q0
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: ty—esl No
a, retain the use or income of the property transferred . . . . . . . . . . . . . . . . . . . . . . . . III_—1
b. retain the right to designate who shall use the property transferred or its income . . . . . .
c. retain a reversionary interest . . . . . . . . . . . . . . . . . . I . . . . . . . . . . . . . . .
d. receive the promise for life of either payments,benefits a care? ❑ i n
2. If death occurred after Dec. 12, 1982,did decedent transfer property within one year of death ❑
without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 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
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . t7...I ❑
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE O 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 PS.§9116 (a)(1.1)Li)].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 or,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 not value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in 172 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.
OM4671 7.ON
REV-1508 EM+(08-12)
pennsylvania SCHEDULE E
RETURN
DERARTANCE TAX DE REVENUE
WNERITPNCE CASH, BANK DEPOSITS & MISC.
RFSIDENTOECEDENT PERSONAL PROPERTY
ESTATE OF:
FILE NUMBER:
Edna E. Brandt 21 08 0972
Include
ty the proceeds of litigation and the mi the proceeds were risclos d the estate.
All property jointly owned with right of survivorshl must be disclosed on Schedule F.
ITEM
NUMBER VALUE AT DATE
DESCRIPTION OF DEATH
t. American General Life Companies Annuity Contract
BA038817 38,883
Beneficiary:
Estate of Edna E. Brandt
TOTAL(Also enter on line 5,Recapitulation) $ 38,883
2w46AD 2 000 If more space is needed,use additional sheets of paper of the same size.
REV-1511 Ex+(t0A9)
pennsylvania SCHEDULE H
DEPART NTCF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENTDECEDENT
ESTATE OF
FILE NUMBER
Edna E. Brandt 21080 72
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERALEXPENSES:
None
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City State ZIP
Year(s)Commission Paid:
2. Attorney Fees: 1,500
3. Family Exemption:(If decedent's address is not the same as claimant's,attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees:
5. Accountant Fees:
6. Tax Return Preparer Fees:
7.
1 McNees Wallace & Nurick LLC
Preparation Fee for Fiduciary Income Tax Returns 350
Total from continuation schedules . . . . . . . . . 15
TOTAL(Also enter on Line 9,Recapitulation) $ 11865
9w46AC 2 000 If more space is needed, use additional sheets of paper of the same size.
REV-1513E 10)
pefi SCHEDULE J
Pennsylvania
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Edna E. Brandt 21 08 0972
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
See. 9116(a)(1.2).)
1. Donald C. Brandt
1000 Uptown Park Boulevard #52
Houston, TX 77056
One Quarter of Residue: 9,255 Step-Son 9,255
2 Richard W. Stoner
19820 Gresham Street
Northridge, CA 91324
One Quarter of Residue: 9,255 Son 9,255
3 Donna Brandt
210 N. Baltimore
Dillsburg, PA 17019
One Quarter of Residue: 9,255 Step-Daughter 9,255
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 C OVER 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 II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. E 0
awasAl 2.000
If more space is needed,use additional sheets of paper of the same size.
Estate of: Edna E. Brandt 21 08 0972
Schedule J Part 1 (Page 2)
Item
No. Description Relation Amount
4 Betty S. Light
601 West Montgomery Avenue #302
Bryn Mawr, PA 19010
One Quarter of Residue: 9,255 Daughter 9,255
Drat Will unjd Tfstuwnt
OF
EDNA E. BRANDT
BE IT REMEMBERED, that I, EDNA E. BRANDT, of 13 Hogestown Road, Mechanicsburg,
Cumberland County, Pennsylvania, being of sound mind, memory and understanding,
do make, publish and declare this as and for my Last Will and Testament, hereby
revoking and making null and void any and all Wills and Testaments and writings
in the nature thereof by me, at any time heretofore made.
ITEM I: I direct that all my just debts and funeral expenses be paid as soon
after my demise as may be convenient.
ITEM 2: All the rest, residue and remainder of my Estate, of whatsoever nature
and wheresoever situate, whether it be real, personal or mixed, including property
over which F have a power of appointment, I give, devise and bequeath unto my hus-
band, JOHN C. BRANDT, absolutely.
ITEM 3: Should my husband, JOHN C. BRANDT, predecease me or should we die
simultaneously, I then give, devise and bequeath my entire residuary estate unto
my son and daughter, RICHARD W. STONER and BETTY S. LIGHT, and my two step-children,
DONALD C. BRANDT and DONNA K. FABIAN, in equal shares per stirpes.
ITEM 4: I direct my hereinafter named Executor to pay all inheritance, estate,
succession and legacy taxes of whatsoever nature and kind, to which my Estate or
the transfer of any property passing hereunder or otherwise passing by reason of
my demise, may be subject and to charge such taxes against my residuary estate,
it being my intention that none of the aforesaid taxes, either federal or state,
on any property required to be included in my gross estate, under the provisions
of any state or federal law now in force or hereafter enacted, shall be prorated
among the persons interested in my Estate to whom such property is or may be trans-
ferred or to whom any benefit accrues.
ITEM 5: I appoint my husband, JOHN C. BRANDT, as Executor of this my Last
Will and Testament. Should my husband predecease me, fail to qualify, cease to
r
ITNASS:
T(SEAL)
"�—' EDNA E. BRANDT
act or renounce probate, I then appoint BETTY S. LIGHT and DONALD C. BRANDT as Alter-
nate Co-Executors of this my Last Will and Testament.
ITEM 6: I direct that my Executor, guardians and their successors shall not
be required to give bond for the faithful performance of their duties in any ,juris-
diction. ,�II
IN WITNESS THEREOF, I have hereunto set my hand and seal this ST'S day of
1987.
WITNESS:
(SEAL)
EDNA E. BRANDT
I
COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF YORK
We EDNA E. BRANDT JAN M. WILEY and
GLENDA M. WETRINGTON , the Testatrix and the witnesses respectively,
whose names are signed to the attached or foregoing instrument, being first
duly sworn, do hereby declare to the undersigned authority that the Testatrix
signed and executed the instrument as her Last Will and Testament and that
she had signed willingly (or willingly directed another to sign for her),
and that she executed it as her free and voluntary act for the purposes
therein expressed, and that each of the witnesses, in the presence and
hearing of the Testatrix, signed this Last Will and Testament as witness
and that to the best of their knowledge, the Testatrix was at the time
eighteen (18) years of age or older, of sound mind and under no constraint
or undue influence.
A E. BRANDT
IN S
TNESS
Sworn t and subscr ibed '[o before me this �JrM day
of 1987.
NOTARY PUBLIC
NY COMMISSION EXpI RES:
GLENOA M.WETMINGIOR.NOTARY POOUC
OIUS.VRE BOROdG4.YORN COUNTY
MY tOMMI"SIGN EXPIRES pYt'.Y7 1990
Membe,Penn,YhmiR Nc400
AMYSTEMS INC.
GONSIR�LIgX_PROPFAIY 6 SERVICE M/N.IGFMFNI SYSiENS
J
�-
)All
� ,
(Soo) 688-8226
American General
Life Companies
August 9, 2013
MCNEES WALLACE&NURICK LLC
ATTN: DAVID E GRUVER
PO BOX 1166
HARRISBURG PA 17108-1166
Re: Annuity Contract BA038817
Contract Owner Edna E Brandt, deceased
Dear Mr. Gruver:
Thank you for your recent inquiry regarding this annuity contract. We would like to take this
opportunity to respond to your request.
The accumulated value of this contract as of August 6, 2008, the date of death, was $38,882.54.
The cost basis is $35,000.00 and the interest rate is 4%. This is a tax deferred annuity;therefore,
only the interest is taxable.
According to our records,the current beneficiary is the Edna E Brandt Estate. You will receive
under separate cover an Additional Information Request letter with the correct beneficiary listed.
The package will request the Annuity Claimant Statement completed for the estate beneficiary
with the notarized signature of the executor, and a certified death certificate for Edna E Brandt
with a raised seal. We cannot accept a photocopy of the client's death certificate.
Mr. Gruver, we appreciate the opportunity to assist you. Should you have any questions,please
contact our Client Care Center at 1-800-424-4990.
Sincerely,
Bilhe V_anderford
Annuity Claims Department
American General Life Insurance Company
P.O.Box 871 •Amarillo,TX•79105-0871
1,14-AGL
Page 1 of 1
From: (717)232-8000 Origin ID:MDTA C—� Ship Date:170CT13
David E Gruver,Paralegal 1�7�.ss ActWgt:1.0 LB
McNees Wallace&Nurick LLC [E] CAD:12111111INET3431
100 Pine St
Harrisburg,PA 17101 Delivery lA 1111111111111111111 ar llll IIIIIII IIIIIIIIIII IIIIIIIIII
Jt32013062a0326
SHIP T0: (711)2406100 BILL SENDER Ref# 27374-0001
Register of Wills Invoice#
Cumberland County Courthouse Po#
1 Courthouse Square Dept#
CARLISLE, PA 17013
FRI - 18 OCT AA
TRK# 7969 40221100 STANDARD OVERNIGHT
Ir 1 1 0201
' 1 TYA 17013
y ' � V MDT
fi I i ii I � n ,r i i i
51AG1/AB1B/1A9E
After printing this label: --------------_.._..._._.___.._____�._
1. Use the'Print'button on this page to print your label to your laser or inkjet printer.
2. Fold the printed page along the horizontal line.
3. Place label in shipping pouch and affix it to your shipment so that the barcode portion of the label can be read and scanned.
Warning: Use only the printed original label for shipping. Using a photocopy of this label for shipping purposes is fraudulent and could
result in additional billing charges, along with the cancellation of your FedEx account number.
Use of this system constitutes your agreement to the service conditions in the current FedEx Service Guide, available on
fedex.com.FedEx will not be responsible for any claim in excess of$100 per package,whether the result of loss,damage,delay, non-
delivery,misdelivery,or misinformation, unless you declare a higher value, pay an additional charge, document your actual loss and file a
timely claim.Limitations found in the current FedEx Service Guide apply. Your right to recover from FedEx for any loss, including intrinsic
value of the package, loss of sales, income interest,profit, attorney's fees,costs,and other forms of damage whether direct,
incidental,consequential, or special is limited to the greater of$100 or the authorized declared value. Recovery cannot exceed actual
documented Ioss.Maximum for items of extraordinary value is$1,000,e.g.jewelry, precious metals, negotiable instruments and other
items listed in our ServiceGuide.Written claims must be filed within strict time limits, see current FedEx Service Guide.
https://www.fedex.com/shipping/html/en//PrintIFrame.html 10/17/2013
McNees
Wallace & Nurick LLc
100 Pine Street a Pd Box 1186 a Harrisburg,PA 17108-1166 David E.Gruver, Pa.C.P.
Tel: 717.232.8000 • fax: 717.237,5300 Paralegal
Direct Dial: 717.237.5362
Direct Fax:717.260.1658
dgruver @mwn.com
October 17, 2013
cz
VIA FEDERAL EXPRESS o w z m
Cumberland County Register of Wills ° , m
Co
1 Courthouse Square r7 Q s c a 6
Carlisle, PA 17013 Q-) r
_ h
RE: Estate of Edna E. Brandt o n
Date of Death: August 5, 2008 o
File No: 21-08-0972 T1 i
Dear Sir or Madam:
Enclosed are the following items:
1. (2) two original Supplemental Inheritance Tax Returns
2. Tax check in the amount of$1,939.00
3. Filing check in the amount of$15.00
Please date stamp our file copy and return to me in the envelope provided. If you have any
questions or need additional information, please contact me.
Thank you.
Sin erely,
Paralegal
Enclosure
c: Donald C. Brandt, Executor
www.mwn.com
HARRISBURG, PA • LANCASTER, PA • SCRANTON, PA • STATE COLLEGE, PA • COLUMBUS, OH • WASHINGTON, DC