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HomeMy WebLinkAbout02-09-05 REV_1500EX + (6-00) .'\1 1~. ;:;.~) , ,'., .... . . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 2 1 -05 00 8 3 CO"O"NTYC'Oli'E ----yfA~ - - 'NuMBER-- I- Z W Cl W U W Cl DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Wilbur Sf. Robert E. DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DO-Year) SOCIAL SECURITY NUMBER 186-28-5231 THIS RETURN MUST BE FILED IN DUPliCATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 2 0 8 - 2 8 - 7 9 3 '" >- ::s::::$CI) u"'''' w~<.) :z:"g u"-al "- '" 04/03/2004 02/2011937 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) S. Joanne Wilbur ~ 1. Original Return o 4, Limited Estate [K] 6. Decedent Died Testate (Attach copy 01 Will) o g. Litigation Proceeds Received o 2. Supplemental Return o 4a. Future Interest Compromise (da\e 01 tieatll after 12-12-ij.2} o 7. Decedent Maintained a Living Trust (Attach copy 01 Trusl) o 10. Spousal Poverty Credit (dale of death between 12-31-91 and 1-1-95) 03. Remainder Return (date 01 death prior to 12-13-82) o 5, Federal Estate Tax Return Required .!L 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULOBE DIRECTED TO: NAME COMPLETE MAILING ADDRESS Ben'alliin J. Butler 500 N. Third Street FIRM NAME (If Applicable) Butler Law Firm P.O. Box 1004 TELEPHONE NUMBER 717.236.1485 Harrisbur A 17108-1004 OFFICIAL USE ONLY >- % '" " % o "- <I> '" '" '" o " 1. Real Estate (Schedule A) cO'] (1) (2) (3) (4) (5) z o ~ ...J ::;) l- n: <t: u w a:: 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Moft9ages & Notes Receivable (Schedule OJ 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule Fj o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8, Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) (6) (,) (7) 0.00 0.00 X _(IS) 0.00 0.00 X _(16) 0.00 0.00 X .12 (17) 0.00 0.00 X .15 (18) 0.00 (19) 0.00 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subjec1.to "Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o !C( I- ::;) 0- ::iE o u >< <t: I- 15, Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 0.00 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < J 16. Amouf\tof Uf\e 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due Decedent's Complete Address: STREET ADDRESS 404 W. Keller Street CITY I STATE I ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2 Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 Total Credits (A + B +C) (2) 0.00 3. Interesl/Penalty if applicable D. interest E. Penalty Totallnteresl/Penalty ( D + E) (3) 4. It Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 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) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 0.00 0.00 0.00 0.00 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 lKJ b. retain the right to designate who shall use the property transferred or its income; ....................... ................ D IRJ c retain a reversionary interest; or ........................................................................................ ............. D [K] d. receive the promise for life of either payments, benefits or care? n. ........................................... .. D [KJ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ......................................................................... ............ D [KJ 3. Did decedent own an "in trust for" or payable upon dealh bank account orsecurity at his or her death? .. ...... ........ D IRJ I.. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ............................................ .................... ......................... ......... D IRJ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 bas ed on all information of which preparer has any knowledge. SIGNATURE OF PERS RE PONSIBLE FOR FiliNG ETURN . DATE -2-..,2-03>- ADDRESS 404 W. eller Street Mechanicsburg SIGNATURE OF PREPAREI]'OT~~ THAN REPRES TATIVE . /1// ADDRESS 500 N. Third Stni~(, P.O. Box 1004 Harrisburg V PA 17055 DATE ';;I-7-0S- PA 17108-1004 For dates of death on or after July 1,1994 and betore January 1,1995, the tax rate Imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 PS 99116 (a) (1.1) (ill. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 99116 (a) (1.1) (Ii)]. The statute does not exemDt 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 lax rate imposed on the net value of transfers from a deceased child twenty-one 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% 172 P.S. 99116(a)(1.211. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(I)] The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 PS. 99116(a)(I.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. LAST WILL AND TESTAMENT OF ROBERT E. WILBUR, SR. I, ROBERT E. WILBUR, SR., of the Borough of Mechanicsburg, County of Cumberland and State of Pennsylvania, being of sound and dis- posing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void any~nd all <;5 -;~~ L~' "I-Tn ~ J~ f-il ~,~~ /, former Wills by me at any time heretofore made. 1. _~.J -j I direct the payment of all my just debts and funeral.expensesC1 '-"J as soon after my decease as the same can be conveniently done, and in this respect, I direct that all estate, inheritance and succession taxes which may be assessed as a consequence of my death, of whatsoever nature and by whatever jurisdiction imposed, be paid out of the principal of my estate. 2. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, of whatsoever nature and whereso- ever the same may be situate, to my wife, S. JOANNE WILBUR, absolutely and unconditionally. 3. In the event that my wife, S. JOANNE WILBUR, should predecease -1- t,,:::. '-- ~ f'J _J ~~. me, or should she die at about the same time as I do, such as in an accident Common to both of us, then in such event, I give, devise and bequeath my entire estate, real, personal and mixed, whatsoever and wheresoever the same may be situate, to my three' (3) sons, to wit, Jl!Fl.'llliY A. WILllUR, STEVEN B. WILBUR, and ROBERT E. WILBUR, JR., share and share alike, per stirpes. 4. LASTLY, I nominate, constitute and appoint my wife, S. JOANNE WILllUR, Executrix of this, my Last Will and Testament, and in the event she should predecease me, or should she be unable or unwilling to serve in such capacity for any reason, then in such event, I nominate, consti- tute and appoint my son. JEFFREY A. WILllUR, to be the Executor of this, my Last Will and Testament, in her place and stead, and in any instance, I direct that my said personal representative be excused from posting bond in this jurisdiction or in any other jurisdiction for the faithful performance of their duties. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 18th day of April, A. D. 1991. 4~r~. ~~.~. (SEAL) -2- Signed, sealed, published and declared by the above-named ROBERT E. WILBUR. SR. .as and for his Last Will and Testament, in the presence of us, who, at his request and in his presence, and in the presence of each other, have hereunto subscribed our names as wit- nesseS. -3- -" COMMONWEALTH OF PENNSYLVANIA .COUNTY OF .CUMBERLAND 55. ) I, ROBERT E. WILBUR. SR. , the tntat or whose name is signed co ehe aeeached or foregoing in~trum.nt. having been duly qualified according co law, do hereby acknowledge that I signed and executed ehe instrument as my Last Will and Teatament; that I signed it willingly; and that I signed it aa my free and volun- tary act and deed, for the purposes therein contained. Sworn and affirmed to and acknowledged ROBERT E. WILBUR. SR. , the testator of Avril , A. D. 1991. before me by ,thit 18th day COMMONWEALTH OF PENNSYLVANIA COUNTY or CUMBERLAND ~s- h4~~ r- ~OTAW.L SEi\!.' I !\P.RY S. RGBINSIlN. NOTARY PUBLIC . MECHANICSBURG BORO. CUMBERLAND CO. My Commission Expire. Sept. 21. 1991 SS. ) We, the undersigned, J. ROBERT STAUFFER and MARTT.TN KAY RAlCTlO' , tha witnasses whose names are signed to the attached or foregoing instrument, being duly qualified Iccording to law, deposl and eay chat we were prasent and saw the testHor, ROB~ E. YTT.RITR. SR. , sign and exe- cuts the instrumene aa his R1x Lase Will and Taetament; that the said tsatator , ROBERT E. WILBUR. SR. ,executed it as his~ free and voluntary act for the purposes therein exprassed; that aAch of ua, in the hearing and sight of the tastat~, signed the Will as witnesses; and that to ehe best of our knowledge, the testat or was, at the tima, eighteen (18) or more yeers of age, of sound mind, and under no constraint, duress or undue influence. ,.;," Sworn and subscribed to before me this 18th day of Anril 1991. .~ So r::':.-~~ii~i6~~ illl~kRy:::~;-l ~ -: : '~ECHAtH~S~RG nGR(~, CUM, BER~AND c~~ I ~.~.~S10n Ex~!~a$ Sept. ~1. '9~1 { Register of Wills of Cumberland County, PA INVENTORY also known as No.21 Date of Death 4/3/04 05 0083 Estate of Robert E. Wilbur, Sr. , Deceased Social Security No. 186-28-5231 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this inventory are true and correct. l!We understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Personal Representative: !.D. No.: 81948 ,l ()~I (-0 Z/~~ 0' S. Joanne Wilbur -<'/;/../0-5 Name of Attorney: Beniamin J, Butler Address: 500 N. Third Street, P.O. Box 1004 Dated Harrisburg PA 17108-1004 Telephone: 717.236.1485 Description Value !lone. -- (.:) ,.- .., Ii, 0J Total 0.00 (Attach Additional Sheets if necessary) NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory, RW-4 ,,]"