HomeMy WebLinkAbout11-25-13 1505610105
REV-1500°`(02-11)(FI)
PA Department of Revenue pennsylvarda OFFICIAL USE ONLY
BOX 2 County Code Year File Number
Bureau 280601 Individual Taxes INHERITANCE TAX RETURN
Ha I
Harrisburg,PA 17128-0601 RESIDENT DECEDENT 49%1 (3
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ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
07/06/2013 12/15/1933
Decedent's Last Name Suffix Decedent's First Name MI
Boyd Donald A
(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
CID 1.Original Return O 2.Supplemental Return Q 3. Remainder Return(Date of Death
Prior to 12-13-82)
O 4.Limited Estate Q 4a.Future Interest Compromise(date of O 5. Federal Estate Tax Return Required
death after 12-12-82)
C@D 6.Decedent Died Testate O 7.Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
O 9.Litigation Proceeds Received O 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 T0:
Name Daytime Telephone Number..:
Thomas P. Gleason (717) 59370 rn
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First Line of Address ;10 CJl
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49 West Orange Street ° o -t7 -n
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Second Line of Address ►—` f— rr
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City or Post Office State ZIP Code
DATE FILE
Shippensburg PA 17257
Correspondent's e-mail address:tomgleason @tomgleasonlaw.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,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF FERSON PfSPONSIBLE FOR (LING FATURN DATE
[ ,d Z ZIA Nn y,: ►7, Za
ADDRE
5107 Golden Leaf Court, Ellicott City, MD 21043
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
ADDRESS
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610105 1505610105
J 1505610205
REV-1500 EX(FI)
Decedent's Social Security Number
Decedent's Name: DONALD A. BOYD
RECAPITULATION
1. Real Estate(Schedule A). ............................................ 1. 0.00
2. Stocks and Bonds(Schedule B) .......................... ............. 2. 8,318.56
3. Closely Held Corporation,Partnership or Sole-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)....... 5. 50,948.59
6. Jointly Owned Property(Schedule F) O Separate Billing Requested ....... 6. 0.00
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested........ 7. 0.00
8. Total Gross Assets(total Lines 1 through 7)............................. 8. 59,267.06
9. Funeral Expenses and Administrative Costs(Schedule H)................... 9. 14,701.64
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............... 10. 7,829.36
11. Total Deductions(total Lines 9 and 10)................ ................. 11. 22,559.87
12. Net Value of Estate(Line 8 minus Line 11) .............................. 12. : 36,707.19
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. . 36,707.19
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 0.00 15. 0.00
16. Amount of Line 14 taxable
at lineal rate X.0 45 36,707.19 ' 16. 1,651.82 '
17. Amount of Line 14 taxable
at sibling rate X.12 a 0.00 j 17. 0.00
18. Amount of Line 14 taxable
at collateral rate X.15 0.00 18 0.00
19. TAX DUE ................................................... ...... 19.i 1,651.82
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT p
Side 2
L 1505610205 1505610205
REV-1503 EX+(8-12)
TVpennsylvania SCHEDULE B
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN STOCKS & BONDS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
DONALD A. BOYD
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1' Sale of Prudential Stock through Computershare (Acct.No.C0011563708) 8,318.56
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TOTAL(Also enter on Line 2, Recapitulation) $ 8,318.56
If more space is needed,insert additional sheets of the same size
REV-15o8 EX+(o8-i2)
pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
DONALD A. BOYD
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. First Financial Checking Account#7770049610 4,855.84
2. ,Prudential Life Insurance policy payable to the Estate Policy#24732026 12,953.54
3, 1Puudential Life Insurance policy payable to the Estate Policy#22296718 26,532.29
4. Prudential Life Insurance policy payable to the Estate Policy#462517870 4,132.67
5.' Prudential Life Insurance policy payable to the Estate Policy#22296718 1,321.69
6. Insurance refund from State Farm 240.00
7, Refund from Genworth 21.93
8.! Interest received in estate account for August through October(Everbank Account 0301135347) 238.82
9.' Dividend from Prudential Stock Account#C0011563708 42.80
10. Distribution from Adams Electric(Account 9321562) 109.01
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11.' Sale of Orange Lake timeshare to Kimberly Nonato 500.00
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TOTAL(Also enter on Line 5, Recapitulation) $ 50,948.59
If more space is needed,use additional sheets of paper of the same size.
REV-1511 EX+(08-13)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
DONALD A. BOYD
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1' Eggers Funeral Home 7,944.90
2.. Royer's Florist for funeral 395.37
3. Newburg United Methodist Church — 250.00
4. Eby Granite Works 123.00
5. Kathy's Deli for memorial lunch 290.00
6. Minister Mary Jane King 100.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions: 1,750.00
Name(s)of Personal Representative(s) Christopher Boyd
Street Address 5107 Golden Leaf Court
City Ellicott City State MD zip 21043
Year(s)Commission Paid: 2013
2. Attorney Fees:
3,000.00
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: 408.50
5. Accountant Fees:
6. Tax Return Preparer Fees:
7. Estate publication in Cumberland Law Journal 75.00
B.! ;Estate publication in The Valley Times Star 96.50
9.: Reimbursement to Christopher Boyd for mileage administering estate(475 miles at$0.565/mile) 268.37
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TOTAL(Also enter on Line 9, Recapitulation) $ 14,701.64
If more space is needed,use additional sheets of paper of the same size.
REV-1512 EX+(12-12)
pennsylvania SCHEDULE I.
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
DONALD A. BOYD
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
1 Green Ridge Village Senior Living Community 89
[]2. Milennium Pharmacy Services ; - Y 427.86
3.f jTitle Company fee for sale of Orange Lake time share sale 125.00 4'
l 41 FOrange Lake Timeshare transfer fee 100.00'
5_j (Dentist Darrel Guistvrite LL 72.48
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TOTAL(Also enter on Line 10, Recapitulation) $�i 7,858.23{1
If more space is needed,insert additional sheets of the same size.
REV-1513 EX+(01-10)
Tj7pennsytvania SCHEDULE 3 .
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
DONALD A. BOYD
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under
Sec.9,116(a)(1.2).]
1• Christopher Boyd,5107 Golden Leaf Court,Ellicott City,MD [lineal(son)
} 2.1 Kimberly Nonato, 14000 Pikestaff Court,Germantown,MD lineal(daughter) 1/3
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3. Stephen Boyd,331 Essex Avenue,Baltimore,MD { lineal(son) 1/3 1
[L -T
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 5113 FOR WHICH AN ELECTION TO TAX 35 NOT TAKEN:
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B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $
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LAST WILL AND TESTAMENT
OF
DONALD A. BOYD
SS #1.71-28-4743
jaw
'DONALD A. BOYD of 1400OPikestaff Court, 20874 State of Maryland
an
MONTGOMERYCounty, do make,publish d declare this to be my LAST WILL AND
TESTAMENT,hereby revoking all Wills and Codicils heretofore made by me.
ITEM FIRST: I direct that all my legally enforceable debts,the costs of administration of
my estate and my funeral expenses, including the cost of a suitable burial lot and perpetual care
thereof and the cost of the erection of a suitable marker at my grave, (or such of these as have not
otherwise been provided for during my lifetime) shall be paid from my residuary estate. The amount
to be expended for all burial arrangements shall be free of any limitation imposed by law and shall
not require any order of court.
ITEM SECOND: I direct that all estate, inheritance and succession taxes, (including interest
and penalties thereon, if any) levied or assessed by all governmental bodies and which-may-become
payable by reason of my death, including specifically all such taxes otherwise payable'b)"the
surviving owner of any fund or asset formerly held by me in joint and survivor tenancy, shall be paid
from my residuary estate without requiring contribution from anyone who in the absence of this
provision would be liable for the payment of such taxes. All such-taxes may be prepaid on behalf of
any person having a future interest therein, if my Personal Representative deems it advisable to do
SO.
ITEM THIRD: I give, devise and bequeath my entire estate, all of my property,real,
personal and mixed,wheresoever situated and howsoever acquired, including all property over
which I may have power of testamentary disposition unto my children,KIMBERLY
CHRISTOPHER BOYD & STEPHEN BOYD, to be shared equally,per stirpes.
ITEM FOURTH: I hereby nominate, constitute and appoint KIMBERLY NONATO to be
the Personal Representative of this my Last Will and Testament. In the event my aforesaid Personal
Representative shall be unwilling or unable to serve as Personal Representative of this my Last Will
and Testament at the time of my death, I nominate, constitute and appoint CHRISTOPHER BOYD
as contingent Personal Representative. I fin then direct that my Personal Rep resentative shall serve
without the necessity of giving bond. I hereby confirm upon my Personal Representative,full power
to do all and any of the things necessary for the complete administration of my estate, including full
power to sell real and personal property belonging to my estate at public or private sale;to invest,
reinvest, mortgage, lease, compromise and settle all claims, charges and demands against or in favor
of my estate; and devote at stockholders meetings, either in person or by proxy,the stock of any
corporation which may be owned by my estate, without application to any court, in respect to any of
the said powers as I could do if living.
If,pursuant to this Will, any property shall be payable outright to a person who is a minor
under the law of such minor's domicile, my Personal Representative shall have the power,
exercisable in his absolute discretion and without court approval,either to defer payment of such
property or to pay such property, in whole or in part, to the minor, to a parent or guardian of the
minor, or to a custodian for the minor under the Maryland Uniform Transfers to Minors Act
appointed by my Personal Representative.
ITEM FIFTH: I direct that,to the extent permitted by law, all legacies and all shares or
a-ad
interests in my estate whether principal or income; while in the hands of my Personal
Representative, shall not be subject to attachment, levy, execution or sequestration,for any debt,
contract, obligation or liability of any legatee or beneficiary and shall not be subject to pledge,
assignment, conveyance, alienation or anticipation.
ITEM SIXTH: If any beneficiary under this will and I die in a common accident or under
circumstances in which it is difficult or impractical to determine who survived the other, such
beneficiary shall be deemed to have predeceased me.
ITEM SEVENTH: MISCELLANEOUS PROVISION
-A. Wherever reference is made in this Will to my Personal Representative and/or
Trustee,it shall be construed to include any person or persons who shall be acting in this capacity
from time to time.
. B. Wherever reference is made to the masculine or feminine gender, it shall be
construed to include the opposite gender unless the context clearly indicates otherwise. .
IN TESTIMONY WHEREOF,I now sign this,my LAST WILL AND TESTAMENT,in the
presence of the witnesses whose names appear below and request that they witness my signature and attest to
the execution cf this 'WiL' on this— day cf Txvo Thousand and Sever.
r ,
DBOYD
SIGNED, SEALED, PUBLISHED AND DECLARED by the above named person as and for Her/His
LAST WILL AND TESTAMENT in the presence of us,who at Her/His request in Her/His presence and in
the presence of each other,believing Her/Him to be of sound and disposing mind,memory and
understanding,hereunto subscribe our names as witnesses on the day and year.last above written.
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Signature Address an g-y
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Signature Address �
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