HomeMy WebLinkAbout01-28-14 (2) � � 1505610105
,-:.
REV-1500 IX�o2-ii)(FI) "
PA Department of Revenue pennsylvania OFFICIAL USE ONLY
Bureau of Individual Taxes °�`""`"`"T°`"`""`� C ty Code Year F�e Number
INHERITANCE TAX RETURN _. _ _.... . _
PO B�X 280601 J /� D/_ O D :
/
Harrisburg,PA 1�12&o6oi RESIDENT DECEDENT ; �o�' (�
. WWwYi YIIIWi11111111111111111Y111111111111�WIWWY........�
ENTER DECEDENT INFORMATION BELOW
Sodal Security Number Date of Death MMDDYYYI' Date of Birth MMDDYYYY
.............................................................................................................................................. ..........................................................................................................: ................................................................................................
04/29/2013 ' 04/18/1919
.............._............................................................_._......__...................__....: _... ._...........__:................: _...._. ........................................... ........_:
DecedenYs Last Name Suffix DecedenYs First Name MI
, ___..___ _ __. ___ _ __ _ __ __ _ _ _ _ .__ _ . ___ _____.
:Gulden Ruth H
_ _ ___ _ _ _ _ _ ___ _ _ _ _ _ _ ___ _
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
_ _ ..... ._.. _ _ .
_ __
__ __ . __. _ _ _ _ _ _ _ __ ___ _ ___
Spouse's Sociai Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
__ __ ____ _ _
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
C� 1.Original Retum O 2.Suppiemental Retum p 3. Remainder Retum(Date of Death
Prior to 12-13-82)
O 4.Limited Estate p 4a.Future Interest Compromise(date of p 5. Federal Estate Tax Retum Required
death after 12-12-82)
C/� 6.Decedent Died Testate O 7.Decedent Maintained a Living Trust � 8. Totai 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 MU3T BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE OIRECTED T0:
Name Daytime Telephone Number
John C Oszustowicz (717)243-7437
..................... ............................... .. .............. ... ._. _ __ __ ___ _ . __ _ __ _.__ . ____ _ __.... .... ...:............._......... .
fr,
ISTER OF WII�USE�L',�'.
�
3: Q t'rM, �
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First Line of Address t'�ri � � � '�
_.__ . __ � C'� � C,/� :�
_.
__.
;104 S Hanover St. _ _ , �. �» r-- � —{ c�
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_._
__ __.
___ _ ___, c,� �v �s +�,�r
Seoond une of Address ,� � � � �
,.. ....,_�....., m......�_.�_...... .. ,_ _ �.. .
`� C3 '"D '"'�1 "'�,!
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. .... � 4 -� �
.... ..._..._.
� � DATE D � � ''
City or Post Office State ZIP Code �
..... .......... ....... ..... �
_
_ _ _ __ _.
'Carlisle _ _ '; PA 't7013 � _ � � �
_ . _..... .. ___ _
_ __...�'� �,.
__ _ __. .
r�.
CorrespondeM's e-mail addreas:johno a�carlislepalaw.com ' �;
Under of pery'ury,I dedare 1 have examined this retum,induding aa��npanying schedules and statemants,and to the best of my kno�wladge and belief,
it is true, and com ratbn preparer other than the personal representative is based on all irrfomiation of which preparer has any knowledge.
SI R FO FILING RETURN TE
AD E
240$Dee ' r.,Mechanicsburg, PA 17055
SIGNATURE F P E REPRESENTATIVE DATE
� ZF �
ADDRESS
104 S H over St.,Carlisfe, PA 17013 �
PLEASE USE ORIGINAL FORM ONLY
Side 1
� 1505610105 1505610105 J
� 1505610205
REV 1500 EX(FI) DecedenYs Sociai Security Number
oecedent's wame:
RECAPITULATION
_ _ __. _ ___. __.... _._._..
1. Real Estate(Schedule Aj. ............................................ 1. 495,000.00
2. Stocks and Bonds(Scheduie B) ....................................... 2. ' 342,295.17
3. Ciosely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. '
4. Mortgages and Notes Receivable(Schedule D)........................... 4.
5. Cash,Bank Deposits and Misceilaneous Personal Property(Schedule E)....... 5. ' � 15,766.66 '
6. Jantty Owned Property(Schedute F) O Separate BiHing Requested ....... 6. ,
7. Inter-Viv�Transfers�Misceilaneous Non-Probate Property __ _ _ __.. _ __ _. _
(Schedule G) O Separate Billing Requested........ �. 124,769.64 ;
8. Total Gross Assets{total Lines 1 through 7)............................. 8. : 977,831.47
9. Funeral Expenses and Administrative Costs(Schedule H)................... 9. 35,080.24 ;
_ . _ _ :
: __ _ _... _ _..
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule t)............... 10. 8,387.79
11. Total Deductions(total Lines 9 and 10)................................. 11. , 43,46�.03
12. Net Value of Estate(Line 8 minus Line 11).............................. 12. 934,363.44
13. Charitabls and Govemmental Bequests/Sec 9113 Trusts for which
....... . . ..,..... .._..v._. _ ..w,__......�...M.,..._,�....w�:
an elec6on to tax has not been made(Schedule J) ........................ 13.
14. Net Value Subject to Tax(Line 12 minus Line 13� ........................ 14. 934,363.44
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxaale
at the spousal tax rate,or ,
_..._..... _.._ ___.... _.. .. ,
trans ers under Sec.9116 '
(a)(1.2)X.0_ 15.
�......... ........ ........ v......... ........�.. ...._w...�. ......... ,....._ _., w. ....w..�...__�.�.___...,. _... .M.....ww....w..�
16. Amount of Line 14 taxable `
at lineal rate X.0 45 934,363.44 ' 16. 42,04fi.35 :
. _ __ __ . ._..:. .............. .:
17. Amount of line 14 taxabie
at sibling rate X.12 17.
_ _ _ __ . _.. _._.._
18. Amount of Line 14 taxable
at collateral rate X.15 18. '
19. TAX DUE......................................................... 19. 42,046.35
___ _ __ _ _...... ..__..... _
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT p
Side 2
� 1505610205 1505610205 �
REV 1500 EX(FI) Page 3 Ffie Number
Decedent's Complete Address:
DECEDENTS NAME
Ruth H Gulden
-----------_--- _- ____-- __ _ ___------
_._---- __---�_------------_-------
STREET ADQRESS
442 Walnut Bottom Road
CITY STATE ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 42,046.35
2. CreditslPayments
A.Prior Payments 31,000.00 •
B.Discount 1,632.00
Total Credits(A+B) (2) 32,632.00
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,Line 20 to�equest a refund. (4)
5. If Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 9,414.35
Make check payable to: REGISTER OF WII.LS,AGENT.
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PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BI.00KS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property Uansferred.......................................................................................... ❑ �
b. retain the right to designate who shall use the property transferred or its income ............................................ ❑ �
c. retain a reversionary interest.............................................................................................................................. ❑ �
d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ �
2. If death occurred after Dec.12,1982,did decedent transfer property within one year of death
without�eceiving adequate consideration?.............................................................................................................. ❑ �
3. Did decedent own an"in trust fo�'or payable-upon-death bank account or security at his or her death?.............. ❑ �
4. D�f decedent own an individual retirement account,annuity or other non-probate property,which
contains a beneflciary designation? ........................................................................................................................ � ❑
IF THE ANSWER TO ANY OF THE ABOVE QU�STIONS fS YES,YOU MUST COMPLETE SCHEDUI.E G AND FILE IT AS PART OF THE RETURN,
�
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For dates of death on or after July 1,1994,and before Jan.1,1995,the tax rate imposed on the net valus of transfers to or for the use of the surviving spouse
is 3 percent[72 P.S.§9116(a)(1.1)(i)J.
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 sta#ute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disdosure of assets and
frling a tax retum 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 fQr 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 c�the net value of Vansfers to or for the use of the decedenYs lineaf benefiaaries is 4.5 percent,except as noted in(72 P.S.§9116(a)(1)j.
• 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)J.A sibling is defined,
under Se�ion 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption.
R�v-iso��x�{i2-�2)
pennsylvaMia SCHEDULE A
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN REAL ESTATE
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Ruth A Gulden 21-13-0600
All rea!property owned solely or as a tenant in common must be reported at fair market value.Fair ma�ket value is defined as the price at which property
would be exchanged between a wiiling buyer and a willing sel�er,neither being compelled to buy or seA,both having reasonable knowledge of the relevant facts.
Real property that is jointly-owned with right of survivo�ship 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• =Residence 816 Holly Pike,Mt.Holly Springs,PA 320,000.00
: 2' Vacant ground(5.84 acres)on Holly Pike,Mt.Holly Springs,PA ' 175,000.00
TOTAI,(Also enter on Line 1, Recapitulation.) � 495,000.00
If more space is needed,use additional sheets of paper of the same size.
REV-�5o3 IX+(&iz)
pennsylvania SCNEQI�ILE B
DEPARTMENT OF REVENUE
iNHERITANCE TAX RETURN STOCKS & BONDS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Ruth H Gulden 21-13-0600
All property jointiy owned with right of survivorship must be disdosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1' 727 shares PNC Common Stock @$68.30 49,fi54.10 '
2 2103.781 shares PPL Common Stock @$33.20 169,445.52
3 571.56 shares Coming Common Stock @$14.425 8,187.40
4 269 shares M&T Bank Common Stock @$99.965 26,890.59 '
5 37.125 shares Brunswick Common Stock @32.44 1 204.34 '
�
g Dividend on item 1 639.76
7" 'Dividend on item 4 376.60'
g: 'Morgan Stanley Brokerage Account#410-893340-012 85,255.92
g Jnterest on item 8 640.94
TOTAL(Also enter on Line 2, Recapitulation) $ 342,295.17
If more space is needed,insert additional sheets of the same size
REV-i5o8 EX+(o8-s2)
� PennsYlvania SCHEpVLE E
DEPARTMENTOFREVENUE CASH, BANK DEPOSITS &MISC.
INHERITIWCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Ruth H Gulden 21-13-0600
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property joirrtiy owned with right of survivorship must be disclosed on Schedule F.
TfEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. M&T Bank Checking Account 2676016096 10,471.39
2 interest on item 1 0.13
3 :M8�T Bank Savings Account 15004216021127 951.49 ;
4 'Interest on item 2 0.07 '
.,.. ..... . .. .. ... .. ... . ,.. .. .. . . .: .. Y
5� `Rent from Gregg Gulden 700.00
g !PA property tax rebate 375.00
7; >Overpayment refund from Thomwald Nursing Home 550.93
g. ;PA income tax refund 42.00 '
g MONY life insurance payment 2,524.30
10� �Refund from Millennium Pharmacy 151.35
TOTAL(Also enter on Line S� Recapitulation) � 15,766.66 '
� If more space is needed,use additional sheets of paper of the same size.
REV-1510 EX+(08-09)
pennsylvania �SCH EDU LE G
DEPARTMENT OF REVENUE INTER-VIVOS TR,ANSFERS AND
INHERITANCE TAX REIURN MISC. NON-PROBATE PROPERTY
RESIOENT DECEDENT
ESTATE OF FILE NUMBER
Ruth E Gulden 21-13-0600
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.
�M DESCRIPTION OF PROPERTY DATE OF DEATH 96 OF DECD'S EXCLUSION TAXABLE
INCLUDE THE NAME Of THE'TRANSfEREE.THEIR RELATI0NSNIP TO DECEOENT AND
NUMBER TMe a►r�o�Ta�s�a. nrn►ai n c�r oF n�o�roa a�u EsrAr�. VALUE OF ASSET INTEREST �,�vu VALUE
1. Westem&Southem Life Annuity#W0020696233* 13,896.28 0 13,896.28 '
2 Met-Life Annuity#A2058285` 33,653.80 0 33,653.80
3 ;Alistate Qualified Annuity#GA17246651 * 15,309.16 0' 15,309.16;
4 �Alistate Qualified Annuity#GA17661694' 8,848.64 !: 0' 8,848.64 '
5 !Westem Nationa)Annuity#XV213773* 53,061.76, 0' S3,061J6
: ' All were transferred to sons Bany Gulden and Gregg Gulden between
'812013 and 1212013
�
tOTAI(Also enter on Line 7,Recapitulation) $ 124�769.64
If more space is needed,use additional sheets of paper of Ehe same size.
REV-1511 EX+ (08-13)
� pennsylvania SCHEDULE H
DEPARTMEN70FREVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTR.ATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Ruth E Guiden 21-13-0600
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES: �
__
1' Hollinger Funeral Home Mt.Hoily Spings,PA 11,939.24
2 Memorial service-food and space rental 400.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s) �
Street Address
City � State ZIP
Year(s)Comrnission Paid:.^_._
2. Attorney Fees:
19,775 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: 588.50 '
5. Accountant Fees:
6. Tax Return Preparer Feer.
_
7� The Sentinel-legal advertising 115.20
8 Cumberland County Law Joumal-legal advertising 75.00:'
;
:
9 Aero Energy 171.96
�o Met-Ed-electric_ 90.95 '
�� UPS-postage for mailing stock ce�ificates 63.89
From Schedule H Continued : 1,860.50 '
TOTAL(Also enter on Line 9, Recapitulation) �
35,080.24
If more space is needed,use additional sheets of paper af the same size.
Schedule H Continued ,
Ruth H Guiden 21-13-0600
12 Erie Insurance- Homeowners Insurance 564.00
13 Koughs Oil Service 1140.00
14 Martson Law Office-Deed Prep 100.00
15 Orrstown Bank-Bank Fees 56.50
1860.50
.
RE1h1512 EX+(]2-12)
pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE pEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEOENT '
ESTATE OF FILE NUMBER
Ruth H Gulden 21-13-0600
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
REM VALUE AT DATE
NUMBER DESCRIPTION � OF DEATH
1� 'Aero Energy 14.33 .
2 Robert Caims,Tax Collector(Schooi Real Estate Taxes) 7,504.02
3 Thomwald Home 503.43 '
4! :Millennium Pharmacy 214.30 �
5 Centurylink-phone service 151.71
TOTAL(Also enter on Line 10,Recapitulation) $ 8�387.79
If more space is needed,insert additional sheets of the same size.
REY-1513 EX+(01-1fl)
pennsylvania SCHEDULE �
DEPAFiTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIOENT DECEDENT
ESTATE OF: FILE NUMSER:
Ruth H Gulden 21-13-0600
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(5)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under
Sec.9116(a)(1.2).]
i• 'Barry F Gulden 2408 Deeroiew Dr.,Mechanicsburg,PA 17055 Son 714917.49 '
2 Gregg A Gulden 816 Holly Pike,Mt.Holiy Springs,PA 17065 Son 219917.50
_ __ ____ _
__ _ __ _ ___ _ _ _
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON UNES 15 THROUGH 18 OF REV-1500 COVER SHEEi',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:
..; , :.
___ _ _ _ _
_ _ _
_ _ _ _
_ _ __ _
__ _ _ _ _ _ _ _ _. _ _ __
__ _
TOTAL OF PART II—ENTER TOTAL N4N TAXABLE DISTRIBUTIQNS ON UNE 13 OF REN-1500 COVER SHEEl: # !,
If more space is needed,use additional sheets of pape�of the same size.
. Z� " � 3 ,� ��Co C,��:�
S• W. Barrett Reai Estate&Appraisal Services
5�.�-1 /-� �� I
File No. 13-0214
09/20/2013
John C.Oszustowicz, Esquire
104 South Hanover Street
Carlisle, PA 1T013
File Number: 13-0214
In accordance with your request, i have appraised the real property at:
816 Holly Pike
Mount Holly Springs, PA 17065
The purpose o#this appraisal is to develop an apinion of the defined value of the subject property,as improved.
The property rights appraised are the fee simple interest in the site and improvements.
In my opinion, the defined value of the property as of April 29, 2013 is:
� $320,000
� Three Hundred Twenty Thousand Dollars
�
The attached report contains the description, analysis and supportive data for the conclusions,
final opinion of value, descriptive photographs, assignment conditions and appropriate certifications.
I
f
i
�
� Respectfully submitted,
f
; � �,
, ����� . �
�
,
Cassandra J. Crocke
PA Certified Residential Real Estate Appraiser
�Z ► � �� - ��a�
S. W. Barrett Real Estate&Appraisal Services ��� /� � .7
�� .�---
Fi�e No. 13-0242
09/20/209 3
John C.Oszustowicz, Esquire
104 South Ha�over Street
Carlisle, PA 17013
File Number: 13-0242
In accordance with your request, I have appraised the real property at:
Holiy Pike
Mount Holly Springs, PA 17015
The purpose of this appraisal is to develop an opinion of the market value of the subject property,as improved.
The property rights appraised are the fee simple inierest in the site.and improvements.
In my opinion, the market value of the property as of April 29, 2013 is:
$175,OQ0
� One Hundred Seventy-Five Thousand Dollars
The attached report contains the description, analysis and supportive data for the conclusions,
final opinion of value, tlescriptive photographs, limiting conditions and appropriate certifications.
Respectfully submitted,
��� � � � �
-�.-�.�►.� . <..�.�-r�Y
�
Cassandra J. Crockett
PA Certlfled Residentlal Real Estate Appraiser
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