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HomeMy WebLinkAbout02-15-05 w '" ~!::U') ull::O<: wo.U ",00 ull::""' 0."' 0. '" -:bu(. '-1<; .c.::o [1'6 LlS.ao N. A..1>.1) OFFICIAL USE ONLY FILE NUMBER 21 2005 0032 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT COUNTY CODE YEAR NUMBER I- Z W C W (J W C DECEDENT'S NAME (LAST, FIRST, ANO MIDDLE INITIAL) Baughman, Patricia A. DATE OF DEATH (MM-DD-YY) 11/26/2004 (IF APPLICABLE) SURVIVING SPOUSE'S NAME SOCIAL SECURITY NUMBER 159-24-8996 THIS MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER I Xl 1. Original Return 0 2. Supplemental Return 0 3. Remainder Return T- 4. Limited Estate 0 4a. Future interest Compromise D 5. Fed. Est. Tax Return Req'd ~ 6. Decedent Died Testate D 7. Decedent had living Trust 0_ 8. Total number of SOB's I 9. Lit'g'tion Proceeds Rec'd n 10. Spousal Poverty Credit n 11. Election to tax wI Sec. 9113(A) g$~'ijlQi1~l'l~QOO!ilj!jr!M'i!lptiiWmW~~!l'$f!fflill!NPl!!\#ijjppNijj~iti~f@l!WWQffiiiMml&\'I11@! NAME: COMPLETE MAILING ADDRESS: Ronald E. Johnson, Esquire FIRM NAME: Ronald E. Johnson, Esq. Andrews & Johnson 78 W. Pomfret St. Carlisle, PA 17013 ~':'::) $0.00 $0.00 OFFICIA~ USE OI\l~Y DATE OF BIRTH (MM-DD-YY) 10/19/1928 f- Z w o z o 0. "' W Il:: Il:: o U Andrews & Johnson TELEPHONE NUMBER 717243-0123 $0.00 $5,506.87 $0.00 -.-} z o i= j ::l l- ii: <( (J W l:t:: 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3.Closely Held Corporation, Partnership or Sole-Prop. 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Misc. Personal Prop.(Sch.E) 6. Jointly Owned Property (Schedule F) D Separate Billing Requested 7. Inter-Vivos Transfers & Misc. Non-Propate Prop. 8. Total Gross Assets (total lines 1-7) 9. Funeral Expenses & Administration Costs (Sch H) 10. Debts of Decedent, Mortgage liabilities, & Liens 11. Total Deductions (total lines 9&10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Arnnt of Line 14 taxable at the spousal rate, or transfers under Sec.9116(a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate . t''"',) (1) (2) (3) (4) (5) (6) (7) (9) (10) z o i= j:! ::> 0. ::;; o () x j:! $0 $0 $0 19. Tax Due 20 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT $5,506.87 en ,--, '-' (8) $12,254.97 $0.00 $12,254.97 ($6,748.10) (11) (12) ($6,748.10) x.O_ x.045 x.12 x.15 $0.00 $0.00 $0.00 $0.00 $0.00 (15) (16) (17) (18) (19) I}EJiiiF"I;bliiim;:]$!1ill:itjji;~liI(iWim)Attlilii~WQliIllJ@Mi~$Mljt\~iil!lli~pB!i\fjJiiMiiWiWij::;"j::;: .:;-- -Decedent's Complete Address: ~TREET AqORESS 1700 Market Street CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due 2 Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discounts Total Credits (A+B+C) 3. Interest/Penatty if applicable D. Interest E. Penalty 4. Total InterestJPentalty (D+E) If 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 5. If Line 1 ~ line 3 is greater than line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax dUe. B. Enter the total of Line 5 + SA. This is the BALANCE DUE. Make Check to: REGISTER OF AGENT (1) (2) (3) (4) (5) (SA) (56) $0,00 $0,00 $0,00 $0,00 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X"IN THE APPROPRIATE BLOCKS 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 !ranserred or its income: c. retain a reversionary interest: or d. retain the promise for life of either payments or care? 2 If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? 3 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 disignation? D D D D D D D !!:J !!:J !!:J !!:J !!:J !!:J !!:J 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 pel\~lties of !}eljJry, I declal0 that I have examinetl this retum, including accompanying schedules and statements, and to the best'of my knowledge and belief, it is true, correct and complete mationofwh!ch re arerhasan knowted e. ADDRESS ADDRESS DATE DATE For dates of death on or after July 1, 1994 and belore January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72P,S. Sec, 9116(a)(1. 1)(1)) For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to orfor the use of the surviving spouse is 0% [72 p,s, Sec. 9116(a}(1.1)(ii)] The statute does not exempt a transfer to a surviving spouse from tax, and the statutory re-quirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary FOldatesofdeathonorafterJuly1,2000: The tax rate imposed on the net value of trilnsfers from a deseased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or II stepparent of the child is 0% [12 P.S, See 9116(a)(1.2)). The tax rate imposed on the net value of transfers to orforthe use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. Sec. 9116(1.2) (72 P,S. Sec,9116(a)(1). The tax rate imposed on the net value of transfers to ortor the use of the decedents siblings is 12% 172 P.S. Sec.9116(a)(1.3)) A sibl'ing 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 PATRICIA A. BAUGHMAN I, PATRICIA A. BAUGHMAN, of Lower Allen Township, 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 all other wills and codicils heretofore made by me. FIRST: I direct that all my just debts and funeral expenses, including my grave marker, shall be paid from the assets of my estate as soon as practicable after my decease. SECOND: I give, devise and bequeath the residue of my estate, of every nature and wherever situate, to my Wife, PATRICIA A. BAUGHMAN, providing she shall survive me by thirty (30) days. Should my Wife, PATRICIA A. BAUGHMAN, predecease me or die on or before the thirtieth day following my death, I give, devise'and bequeath the residue of my estate, of every nature and wherever situate, to my neice, KIM KELLY providing she shall survive me by thirty (30) days. Should my niece KIM KELLY predecease me or die on or before the thirtieth day following my death, then and in that event, I give, devise and bequeath the residue of my estate, of every nature and wherever situate, to my grand-neice and LEXA TURNER. TIllRD; I direct L1}at all taxes that may' be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. FOURTH: nominate, constitute and appoint my Husband, GEORGE L. BAUGHMAN, Executor of this my Last Will and Testament. Should my Husband, GEORGE L. BAUGHMAN, fail to qualify or cease to act as Executor, I appoint my Neice, KIM KELLY, Executrix of this my Last Will and Testament. Should my Neice, KIM KELLY, fail to qualify or cease to act as Executrix, I appoint my grand-neice, LEXA TURNER, Executrix of this my Last Will and Testament. FIFTH: I direct my Executor and his successors shall not be required to give bond for the faithful performance of their duties in this or any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Te~ent, consisting of two (2) typewritten pages, each identified by my signature, this If' day of December, 1998. (jp~ A I ~ (SEAL) PATRICIA A. BAUGHMA Signed, sealed, published and declared by the above-named Testatrix, PATRICIA A. BAUGHMAN, as and for her Last Will and Testament, in the presence of us, who, at her request, in her sight and presence, and in the sight and presence of each other, have hereunto subscribed our names as wi s COMMONWEALTH OF PENNSYLVANIA ) : SS. COUNTY OF CUMBERLAND ) I, PATRICIA A. BAUGHMAN, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before me by PATRICIA A. BAUGHMAN, the Testatrix, this / 'if- day of December, 1998. j- NOTARIAL SEAL -.,\ .. ~ AL) I SHELLYD SEXTON,NOTARYPUBLlC PATRICIA A BAUGHMAN . CARLISLE BORO, CUMBERLAND COUNlY . , statrIX MYCOMMISSIONEXPIRES~PRIL26.19~9,: <;:;;::; ~ (' --;I- 1 tlemiler. ~!lSV1~~la~SOCla~.o~Ol No?1' le~ UJ....I ..:x A 1/LtJ'y\../ No Public7 AFFIDAVIT ) : SS. COUNTY OF CUMBERLAND ) We, RONALD E. JOHNSON and r-:: 7Af'tf2.t. J.... ~~., the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testatrix sign and execute the instrument as her Last Will and Testament; that PATRICIA A. BAUGHMAN, signed willingly and that she executed it as her free and voluntary act for the purpose therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and .under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by RONALD JDd ~ 'l~i' 1;/_ Lg~ ,w' esses, this l~ d 0 COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAl SHELLYD. SEXTON, NOTARY PUBLIC CARLISLE BORO, CUMBERLAND COUNTY MY COMMISSION EXPIRES APRIL 26, 1999 tlenber, Pennsylvania Association .01 Notar! JOHNSON ecember, 1998. ( ) (SEAL) ....."-~;:::>...~~......... _~_'='_.._. __~____~n~ 'J\IAflN~NG: It is illegal "lo duplicate this copy by photostat or photo~waph. Fee for this certificate, $2.00 p . 10688621 No. ah? _ J~ ~lV'y~~ Local Registrar r, NUV ~ 9 2004 Date ,}H.v2!87 COMMONWEALTH OF PENNSYlVANIA. OEPARTMENT OF HEALTH. VITAL RECORDS CERTIFICATE OF DEATH "AlE ~"'!NUIlOlIIE'R -SVClAl :;.[<.;URlrY tU,IMIlEA JCMlE.OI'tJEAJti'Mc:non,c.~',",J 4'Nnvpmhf;:,r ?f\ I ?()()Ll. tu.MEOf'oeCEDENTlf."_.c~_lJ ~'---"-'- "-'---~~""._'-""""""",,,,,,,,,,,,,,,,,,,,,,, '" ,. AGEll:asrBot""'yl Patricia A. UNDER I DAY tiOI..w.! I.linuln ,. Female Bau hman ,. 159 - 24 - 8996 76 y,. UNDER I YEAR ........,.. CaP. DATE 01' B1ATH 8lATHPt..toCE;C....._ PlACEOFDEA1"Ho..c~"""~"__'''''''''I'''''''''''''''_''''''_1 'Mor...o..Y'_1 S.......,...a.......<.;""'..yl HOSPlto.L.; Camp Hill, PA InpoI_O ~11.n1 0 oQ,;O 7. .... FACIUT'r NAME/II...................., \lW'O"'__'unDoII. ::,." D .. COUNTY 01' DEATti ... Cumberland DECEDENl'S USUAl OCCUMIOH .~..=.:'..";':oa:=.::~;r 11" Office Mana er fill. Hi hwa DECEDEHrSJU..IUNG ADORESSjSll_. CoIyI~.SlMo..l'PC_1 1700 Market Street Camp Hill, PA 17011 .. FRHEA'SH.UcE IF''I, /ol""".l.lSlj ...Camp Hill u.ManorCare Heal th Services KlNDOF IlUSIHESSllNOUSTRY WASOECEDENT EYERItI DECEDENT'S EOUC~tlClN_ US.ARYEDFOACES? , ""r... I VHO Ho{Z9 E_~ (;o:;t.; 12. 13. MARlto.L.STAJUS.Man-...:I NoI......."-.W_d. -~- Ilidowed RACf....rna<cAn-.8laet..WfwI...IC. ,_. White SURVIVING SPOUSE 'N_._.........._ .. -- -.. tooomahIpl 17~.tx.::....~..:::ar I.lOTHER.SN...I.lEIF.ltlol..,....Iol~oU<o's...._1 ". Clara Bushey INFC>fIW.N"Sl.WI..tHGAODAESSlSl'iNI.C~n.SIotJe.zi_ ,~. 914 Maplewood Lane, Eno a, PA 17025 PlACEOF OlSPOSlTIOH. Pol-. otc-...... c,....UD<y lOCATIOH. CiIyITgwn. ~.Zrlleoa. DfOl....~ Rolling Green Memorial Par Camp Hill, PA 17011 21c, - . 21d. MAIoIE AHD ADDRESS 01' fACWTY nM ers-Harner FH lICENSE: NUI.lBEJ'! Service OECEOENT'S ""..... AESlOEHCE ....- D/l'__ 17..&a.. Pennsylvania 11\0. CoIonIy C":IlmhPr 1 Ann ". 1NF0000000T'SNAMECTl1*Pl.1II e Weitzel Kim ... 6.ETKOD OF DISPOSITION 8un&Irn C......I_O "-alll.....SI...o 0IIl..-1Speuy< Don.oI_O 21.. SIGHAluAC OF FUNE ..."'" ." PERSON ACTING AS SUCH llCEHSENUlolllER ". eo...p.....- ~._1tV c.<II~Q""Ol 012755-L """"__101'\1'" .1 tom. oldealll IG 2211. Tolhebul"'......kllDWioMlOe.lIe..IIOCQ,"e&l..lhoIlIIl...oal..l'Idplac.SIllIe4 /SognIoluI.It>d'''1 1lamII24.H_...~O<t1>'t '--'._Pl_4deelll :h. 03: IS" Lt. 25. ..,700 27. N.RT I: E_'.... _.SOO4,.....-~ complIc.;ol"""oohicllce'*f-.l"'" de..II 0.._"'1.' ''''' _allJylnQ, ....,IIO$c..doIc.....Ojln'....,~'.Sl. J/\oc~Df"".n 1;uI"", .....~_ca_on__ . .....EO&ATEc.waE(f..... -.- '~"'-.r- .. ~--...... iI......~ID_. ~. EN..UNDERLYING CAUIEtO""soo........~ --- '...-...g"_IUST ,. DUe lO(OfIAS ACONSEouENCE 01'): ~NNEROF Df.AJH/ N....... cr DAIEOFINJUflY lMul....Oay......"'1 He.D YM.__1ivecl1ro ... ,..,.... 1903 flarket St. CH DA1ESlGNED lM<>fWfI,.Day."I PA 17011 2311. /5Y;(,(1 l.- WAS CASE REFERRED TO I.lEDICAl.EXIUlINEF\lCOfIOHEA7 ...0 {, ..Il!! -:{oc.l' He ....pp'a........ '"".....--. :__ae41l1 " : "'AlUM: OU"........lCa/\fcondilirwq_lbulh!;IlD....".bu1 f>Gf....-ng..IIwI......ftwIni_QI\Ie/I..PARTI. ._~ , , , 1llolEOF INJURV IN.JURYIJWOAK7 OESCAlet:IlOWINJURYOCC1JARED. P.nllonglnve.lIQI.lion o o o PlACEOFIN.JUAY....,-...I.'~,a::....Il.,aClOly.alllc. I.l. buokfInv..'C'~'o\ ,~ ~. Ham",_ ....... o o CouIdfIDCbeOal.........O ..0 ...... :... 2Ib. ClRTIFIERIC'....:.OO_.,..., .CE"TIFYIJOGPtiVSlClAN'fIn..""'_""''''.,.,llJc......,~''''."'_........_'''''''''''...,,,.......'''_,'C.<lu..",..._.c....,".....".."J:ll TOIh.....lOI"'~k""..'edge.<I..IIl""C.."...<I...IDu..u....(Sj.n4man...'...lal..<t. D. . PRONOUNCING AND CERTIFYING PtiYSlCIAN If'h.."",,,,,, 1....., ;'O"'......"'.IIJ ........, ",,00 ~"'''''''''IIID """"" Dl ,"'.W,I TQ"'.....IOlmykno..l.d9...d..1Il"".."......II""IInI.,d.,..."d~l.ca..nllDu.la,,.........I.j.,,d"'.nn."...I.lsd "MEDICAl EXAMINER/CORONER On lhoI tle... 01 uamin.Uon .nlUa. iny..Ug.lion. in",y ap""an. de.11l oce.."..d alllle 11m.. dale, .nd plae... .nd d""'0 Ill.. e...I.e_l.nd 1,..m.nn.....,.I.d............. ...............................:.......'...,......................................... ~'STRARSSIGNArU~NuMBEfl ~ PZ. 7"''''-- 'l' .;1./ "'// L.LLL L I YH 0 NoD 1".1 5" SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANIOUS PERSONAL PROPERTY ESTATE OF FILE NUMBER Patricia A. Baughman 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 DESCRIPTION 21-05-0032 ITEM NUMBER VALUE AT DATE OF DEATH Checking account no: 500002963 - Waypoint Bank (See letter attached) $5,506.87 TOTAL (also on line 5, Recapitulation) $5,506.87 t"l Way~qi!lt 1/24/2005 ANDREWS & JOHNSON 78 W POMFRET ST CARLISLE P A 17013 The information which you requested on the account(s) of PATRICIA A BAUGHMAN (Social Security Number 159-24-8996) is/are as follows: Account Number Class of Account Date Opened Principal Balance Accrued Interest 500002963 CHECKING 032681 5506.79 .08 5506.87 Balance at Date of Death Account Ownership ITO Name ofJoint GEORGE L Owner, ifany BAUGHMAN Date Ownership 032681 Was Established Account Number Class of Account Date Opened Principal Balance Accrued Interest Balance at Date of Death Account Ownership Name ofJoint Owner, if any Date .ownership Was Established Additional Information Requested ~~ ~WATTS . SENIOR SERVICES REP. P.O. Box 1711. HARRISBURG. PENNSY1YANIA 17105-1711 T"n c:...e_ I t:!~r \.,........-...- II ~,-- ,...,...,...... _eo ......\ IR, 'V'........._. A~,...... "'71"'7"011:: .Jtc:nn . '~!'lA"JUH"':::Iolll"'tni"+h::l!nlt'r'nm SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES ESTATE OF FILE NUMBER Patricia A. Baughman 21-05-0032 A. ITEM DESCRIPTION AMOUNT NUMBER Funeral Expenses: I Myers-Hamer Funeral Home, Inc. $4,025.00 2 Administrative Costs: I Personal Representive Commissions Name of Personal Representative(s) Social Security Number of Personal Representative: Street Address: City: State: Zip: Year(s) commissions paid: 2 Attorney fees to Andrews & Johnson $800.00 3 Faotily Exemption Claimant Street: City: State & Zip Relationship of Claimant to Decedent: 4 Probate Fees to Register of Wills $79.00 5 Register of Wills - filing fee $10.00 6 Commonwealth ofP A - Department of Welfare (see attached) $7,240.97 7 Reserve for closing $100.00 8 9 10 II 12 13 14 15 16 17 18 19 TOTAL (also on line 9, Recapitulation) $12,254.97 Debts of decedent must be reported on Schedule I. B. '" ~ *' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS DIVISION OF THIRD PARTY lIABIUTY ESTATE RECOVERY PROGRAM PO BOX 6486 HARRISBURG. PA 17105.8466 January 14, 2005 ANDREWS & JOHNSON RONALD E JOHNSON ESQUIRE 78 WEST POMFRET STREET CARLISLE PA 17013-3216 Re: PATRICIA BAUGHMAN CIS #: 030379017 SSN: 159-24-8996 Da,e of Death: 11/26/2004 Dear Attorney Johnson: Please be advised that the Department of Public Welfare maintains a claim in the amount of $7,240.97 against the above-mentioned estate. This claim is for restitution of medical assistance granted on behalf of the decedent for which the Probate Estate is now responsible to reimburse the Department according to Act 49, 62 P.S. 1412, effective August 15, 1994, as amended by Act 20-95, effective June 30, 1995. Enclosed is the Department's itemized statement of claim. A portion of this medical expense, namely $7/~40~97, was incurred during the last six months of the decedent's life; therefore, it is a Class 3 claim pursuant to Section 3392 of the Decedents, Estates, and Fiduciaries Code, 20 Pa. C.S.A. 3392(3). The balance of the claim, namely $..00, is to be entered as a priority Class 6 claim against the estate. ---- Please acknowledge receipt of this letter and advise whether the Commonwealth's claim is admitted and when payment may be expected. If the estate accounting is complete, please provide a copy. If the estate. contains real estate, please provide copies of the deed, the latest tax assessment, and a current appraisal, if available. Sincerely, f~.-K~ patricia Nace Claims Investigation Agent 717-772 ~6616 717-705-8150 FAX Enclosure