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HomeMy WebLinkAbout01-31-14 (2) j r� r 1505610140 iI REV-1 500 E% (02-11)(FI) OFFICIAL USE ONLY Bu County Bureau of Individual Taxes tY Department of Revenue Bu Code Year Fite Number Po Box 280601 INHERITANCE TAX RETURN 2 1 1 3 0 6 4 8 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMODYYYY 0 5 0 5 2 0 1 3 0 3 1 7 1 9 4 1 Decedent's Last Name Suffix Decedent's First Name MI R U P E R T M I C H A E L T (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 Q 1.Original Return n 2.Supplemental Return C] 3.Remainder Return(Date of Death Prior to 12.13-82) ❑ 4.Limited Estate ❑ 43.Future Interest Compromise(date of S. Federal Estate Tax Return Required death after 12.12-82) ® 8.Decedent Died Testate 7.Decedent Maintained a Living Trust 0 8,Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) 9.Litigation Proceeds Received 10.Spousal Poverty Credit(Date of Death 0 11.Election to Tax under Sec.9113(A) Between 12-31.91 and 1.1.95) (Attach Schedule 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX KORMATION SHOULD Boll TED TO:rTI Name Daytin%WT 6phone N—uniber t-n n D A V I D H S T O N E , E S Q U I R E 7 ]W 7v 7 7 7tn4�3 5 rn Cy -a o 9EEGfSTE9bF VWWS US)tONL-Y CD TI First Line of Address a -Tt 4 1 4 B R I D G E S T R E E T i rn i o Second Line of Address -,1 City or Post Office State ZIP Code DATE FILED N E W C U M B E R L A N D P A 1 7 0 7 0 Correspondent's e-mail address: DSTONE@STONELAW• NET Under penalties of perjury,1 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. SIG U E 0-.FJPERSON RESPONSIW FOR FILING RETURN DATE ADDRESS i 12 CH DR H V CAMP HILL PA 17011 PR REdqHEVR THAN REPRESENTATIVE DATE ADD SS 414 BRIDGE S EET NEW CUMBERLAND PA 17070 PLEASE USE ORIGINAL FORM ONLY Side 9 1505610140 1505610140 1505610240 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: MICHAEL T . RUPERT RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) . . . . . 3, 4. Mortgages and Notes Receivable(Schedule D) 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . . . . 5, 1 2 5 6 4 , 1 8 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . . . . 6. 7. Inter-Vivos Transfers 8 Miscellaneous N n-Probate Property (Schedule G) Separate Billing Requested 7, 8. Total Gross Assets(total Lines 1 through 7) 8. 1 2 5 6 4 , 1 8 9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . 1 0 9 4 2 . 9 0 10. Debts of Decedent, Mortgage Liabilities, and Liens(Schedule I) . . . . . . . . . . . . . 10. 11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 1 0 9 4 2 . 9 0 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 1 6 2 1 . 2 8 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subject to Tax(Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . 14. 1 6 2 1 . 2 8 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 0 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X .o_ 0 . 0 0 16, 0 . 0 0 17. Amount of Line 14 taxable at sibling rate X .12 0 . 0 0 17, 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X .15 1 6 2 1 . 2 8 18, 2 4 3 . 1 9 19, TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 2 4 3 . 1 9 20, FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505610240 1505610240 REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 21 13 0648 DECEDENT'S NAME MICHAEL T. RUPERT STREET ADDRESS — - - - 12 CHERISH DRIVE CITY STATE ZIP -- - - CAMP HILL PA 17011- Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 243 19 2. Credits/Payments A,Prior Payments B.Discount 3. Interest Total Credits(A+B) (2) 0.00 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. (3) 0 . 00 Fill in oval on Page 2,Line 20 to request a refund. (4) 0 .00 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 243 -19 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: Yes No a, retain the use or income of the property transferred ...................................................................... ❑ IXI b. retain the right to designate who shall use the property transferred or its income ............... .............I. 171 IR c. retain a reversionary interest ........................................................................................_........... ❑ MX d, receive the promise for life of either payments,benefits or care? ....................................................... 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ❑ nX 3. Did decedent own an'in trust for'or payable-upon-death bank account or security at his or her death? ......... ❑ [X 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation?.................................................................................................. ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after Jury 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 is 3 percent 172 P.S_§9116(a)(1,1)O]. 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 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 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 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 net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in[72 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. I REV-1508 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE INHERITANCE TAX RETURN CASH, BANK DEPOSITS & MISC. RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: MICHAEL T . RUPERT FILE NUMBER: Include the proceeds of litigation and the date the proceeds were receive by the esta e. ITEM 6 4 B All property jointly owned with right of survivorship must be disclosed on Schedule F. NUMBER DESCRIPTION VALUE AT DATE t. 1997 Jeep Grand Cherokee sold to Dennis Shambaugh DEATH 500 . 00 2 Car insurance refund 125 . 93 3 M&T Bank-Checking Acct #983659632 3,178 . 23 Princ $3,178 . 23, Int 5 . 02 4 M&T Bank-Checking Acct #983659632 - Accrued Int 0 . 02 5 SecurChoice-burial account 71393 . 00 6 Social Security Administration-April check receive 11367 . 00 TOTAL(Also enter on Line 5,Recapitulation) $ 12,564 - 18 If more space is needed,use additional sheets of paper of the same size. REV-1511 EX-(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RESIDENT DECEDENTTURN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER MICHAEL T . RUPERT 21 13 0648 Decedent's debts must be reported on Schedule 1. ITEM NUMBER DESCRIPTION A. FUNERAL EXPENSES: AMOUNT Mayes Memorials-installation of Veterans marker 150 . 00 John B Brown Funeral Home-funeral expenses 7,393 . 00 B. ADMINISTRATIVE COSTS: t. Personal Representative Commissions: Name(s)of Personal Representative(s) P a t r i c i a M B r a n o IF IF 11500 - 00 Streel Address 12 Cherish Drive chyCamp Hill state PA zip 17011 years)Commission Paid: 2014 2. AnomeyFees: David H Stone, Esquire 1,500 . 00 3. Family Exemption:(If decedent's address is not the same as ciaimanrs,attach explanation.) Claimant Street Address City Stale ZIP Relationship of Claimant to Decedent A. Probate Fees: See #1 below 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. Patricia Branoff-Reimb for probate and filing fees 143 . 50 2 Patricia Branoff-Reimb for death cert and postage 128 . 40 3 Checks written by dec but not cleared by bank 28 . 00 4 Reserve for closing expenses 100 . 00 TOTAL(Also enter on Line 9,Recapitulation) $ 101942 - 90 If more space is needed,use additional sheets of paper of Ne same size. REV 1513 EXa(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: MICHAEL T . RUPERT FILE NUMBER: 21 13 0648 NUMBER NAME AND ADDRESS OF PERSONS)RECEIVING PROPERTY RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustees) OF ESTATE [ TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec.9116(a)(12).] 1 PATRICIA M BRANOFF Collateral 1,621 . 28 12 CHERISH DRIVE CAMP HILL PA 17011- ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. [I. NON-TAXABLE DISTRIBUTIONS, A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: i. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART 11 - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets of paper of the same size. LAST WILL AND TESTAMENT OF MICHAEL T.RUP'ERT I,Michael T. Rupert, a resident of Camp Hill,Pennsylvania declare this to be my Last Will and revoke all former Wills and Codicils. ARTICLE I Identification of Family At the present time I am unmarried. In making this Will I have in mind my one child,Bonnie L. Hoff,born 1468,but does not include any children hereafter born to or adopted by me. Any reference to a"child of mine" or "my children" shall include the persons named or referred to in this Article. A. Disinheritance Provision. I, intentionally and with full knowledge of the consequences, disinherit and omit any provision in my Will for the following child: my daughter,Bonnie L. Hott. Further, I intend that this disinheritance specifically defeat the application of any statutory. heirship interest or any reference to child, children, descendants, heirs, or issue, in this Will, with respect to this child. ARTICLE II Appointment of Fiduciaries A. Appointment of Personal Representative. I appoint my friend,Patricia M. Branoff, as Executor of my estate. If Patricia M. Branoff is or becomes unable or unwilling to serve, I appoint my brother, Barry Rupert as alternate Executor. B. Bond; Court Supervision. My Executor shall have the right to serve without bond and to administer and settle my estate without the intervention or supervision of any court, except to the extent required by law. Nothing herein shall prevent my Executor from seeking the assistance of the court in any situation where my Executor deems it appropriate. ARTICLE III Disposition of Residue 1. Provision for Others. I give all of the rest and residue of my estate, wherever located(hereafter referred to in this Article as "residue"), to my friend, Patricia M. Branoff. If I am not survived by any parry named in this provision, 1 give the entire residue to Barry Rupert. Will of Michael T.Rupert Page 1 of Inivaly C—Date: �i j ARTICLE IV Alternative Methods of Distribution A. Purpose of Article. Recognizing that under certain circumstances the terms of this Will may direct that property be distributed outright to a person who is under age twenty-one (21) or under a legal disability; I make the following provisions to facilitate the distribution of property to such persons. B. Alternative Methods. Whenever the terms of this Will direct my personal representative(referred to in this Article as the "fiduciary")to distribute property outright to a person who is then under age twenty-one(2 1)or under a legal disability, the fiduciary may retain pursuant to Paragraph C. of this Article or distribute all or any portion of that property in any one or more of the following ways: 1. Delivery directly to the beneficiary; 2. Delivery to the parent or stepparent of the beneficiary; 3. Delivery to the guardian of the beneficiary's person or property; 4. Delivery to any Custodian for the beneficiary under the Uniform Gifts to Minors Act; 5. Delivery to any then existing trust created for the beneficiary; 6. Deposit in a financial institution in an account established in the name of the beneficiary alone pursuant to the laws of the State of Pennsylvania; 7. Storage of any tangible personal property in safekeeping with the costs of storage to be home by the beneficiary; or 8. Sale of any tangible personal property and delivery of the proceeds in any manner permitted by this Article. Provided the fiduciary"acts in good faith, upon delivery of any property in accordance with the provisions of this Article, the fiduciary shall be discharged from all responsibilities in connection with the property. C. Discretionary Trust. Any property not distributed as provided in Paragraph B. of this Article shall be retained by the fiduciary in trust for the beneficiary on the following terms and conditions: During any period in which the beneficiary is under a legal disability or under twenty-one(2 1)years of age, the fiduciary shall pay to or apply for the benefit of the beneficiary so much of the income and principal of the trust as the fiduciary, in its sole and absolute discretion, determines is advisable for the Will of Michael T. Rupert Page 2 of 5 Initials/✓<_bate: beneficiary's health, support, education and general welfare. At such time as the beneficiary is neither under a legal disability nor under age twenty-one (21),the fiduciary shall distribute any remaining trust assets to the beneficiary. If the beneficiary dies before all of the trust assets have been distributed, the fiduciary shall distribute any remaining trust assets to the beneficiary's estate. ARTICLE V Administrative Provisions A. Powers and Duties of Personal Representative. My personal representative shall have all of the powers and duties granted to or imposed upon personal representatives serving with non-intervention powers pursuant to the laws of the State of Pennsylvania. B. Debts and Expenses. All expenses of administration chargeable to principal, the expenses of the disposition of my remains, and all my legitimate debts, if and when paid, shall be paid from the principal of my residuary estate. No debt need be paid prior to its maturity in due course and except as otherwise provided in this Will no interest in any property passing under this Will need be exonerated. C. Taxes. All estate, inheritance or other similar death taxes, together with any interest or penalties thereon,arising by reason of my death with respect to any property includable in my taxable estate, and any adjusted taxable gifts, whether passing under or outside of this Will, shall be paid from the principal of my residuary estate without reimbursement from the recipients or beneficiaries of such property, provided, however, that in the event any proceeds of insurance upon my life or any property over which I held a power of appointment are included in my estate for purposes of determining the federal estate tax liability of my estate, then the residue of my estate shall be entitled to receive from the recipients of any such proceeds or property the portion of such federal estate tax liability attributable to such proceeds or property determined in accordance with IRC §§ 2206 and 2207. ARTICLE VI Miscellaneous A. Number and Gender. Unless the context indicates a contrary intent, the plural and singular forms of words shall each include the other, and every noun and pronoun shall have a meaning that includes the masculine, feminine and neuter genders. B. Survival. To "survive" me, as that term is used in this Will, a person must continue to live for thirty (30)days after my death. C. Descendants. The "descendants" of an individual include only the following: Will of Michael T.Rupert Page 3 of 5 initials: %_Date: ✓ 3 // 1. All such individual's biological descendants, except any person not born in lawful wedlock and his descendants, unless the biological parent who would otherwise cause him or her to be a descendant has acknowledged paternity or maternity in legitimation proceedings,or in an unambiguous signed writing identifying such person by name, or by raising such person in the same household; and 2. Persons adopted by such individual or one of his or her descendants,and their descendants. If the parent, who would cause a person to be a descendant as defined above, is replaced in an adoption proceeding, such person shall remain a descendant unless such parent voluntarily consents to the relinquishment of his or her status as parent in connection with such adoption proceedings. D. Heirs. The term "heirs" shall mean those persons entitled to inherit under the then-applicable laws of the State of Pennsylvania governing the descent of an intestate's separate estate. They shall inherit in their statutory proportions. E. Exclusion of Pretermitted Heirs. Other than as set forth in this Will,I make no provision for any child of mine or descendant of a deceased child of mine. I specifically make no provision for any person(whether now Iiving or hereafter bom), other than a child named or referred to in Article I or a descendant of mine as defined in this Will, who may be entitled to claim an interest in my estate under the laws of the State of Pennsylvania. F. Legal Disability. A person is under a legal disability if my personal representative determines, in good faith,that the person is incapable of managing his property or of caring for himself, or both, or is in need of protection or assistance by reason of physical injury or illness, mental illness, developmental disability, senility, alcoholism, excessive use of drugs,or other physical or mental incapacity. G. Title to Real Property. Upon my death, title to any real property passing under this Will shall vest in my personal representative in his fiduciary capacity and shall remain so vested until my personal representative distributes or sells that property, at which time title shall vest in the distributee or purchaser. H. Disclaimer. Except as may be otherwise specifically provided in this Will, in the event that any beneficiary disclaims an interest arising out of this Will or any trust created herein it is my intention that the interest disclaimed shall be distributed in the same manner and at the same time as if the disclaiming beneficiary had died immediately preceding the event pursuant to the laws of the State of Pennsylvania. Will of Michael T.Rupert Page 4 of 5 Initials:6-- Date: � 3 // I. Governing Law. The provisions of this Will shall be interpreted in accordance with and in light of the laws of the State of Pennsylvania. J. Corporate Successors. Whenever a corporation or other business entity is referred to herein, the reference shall include any successor organization. K. References to Statutes. In this Will, the abbreviation "IRC" shall refer to the Internal Revenue Code of 1986 as amended. I have initialed and dated for identification purposes all pages of this, my Last Will, and have executed the entire instrument by signing this page on the day of , 201/ , at ea.,,* ?U11 Pennsylvania. tchael T. Rupe Attestation and Statement of Witnesses Each of us declares under penalty of pedury under the laws of Pennsylvania that Michael T. Rupert, the Testator, signed this instrument as his Last Will in our presence, all of us being present at the same time, and we now, at the Testator's request, in the Testator's presence, and in the presence of each other, sign below as the witnesses, declaring that the Testator appears to be of sound mind and under no duress, fraud, or undue influence. [Witness Signature] [Witness Signature] [Print Namel [Print Name] Residing at/I Residingatx�10 C1 ek",t }2 Will of Michael T.Rupert Page 5 of 5 Initials: Date: SELF-PROVING AFFIDAVIT STATE OF PENNSYLVANIA } } ss. COUNTY OF 6/,n 1, the undersigned, an 9fficer authorized to administer oaths, certify that Michael T. R�u�ert, the Testator, and Yc.f,-;c 1 c, /L(_ 3,n.,a(r and x F .4;A C. }�,)1,r,/} C@ the witnesses, whose names are signed to the attached or foregoing instrument and whose signatures appear below, having appeared together before me and having been first duly swom, each then declared to me that: 1)the attached or foregoing instrument is the last will of the Testator; 2)the Testator willingly and voluntarily declared, signed and executed the will in the presence of the witnesses; 3) the witnesses signed the will upon request by the Testator, in the presence and hearing of the Testator, and in the presence of each other; 4) to the best knowledge of each witness the Testator was, at that time of the signing, of the age of majority (or otherwise legally competent to make a will), of sound mind and memory, and under no constraint or undue influence; and 5)each witness was and is competent and of the proper age to witness a Will. / Michael T. R pert �- r [Witness Signature] r [Witness Signature] [Print Name] [Print Name] Residing at/ .2L.YIt,,Lc�t 1���,L _ Residing at _ l O C ►t 2;s 1�2 LA— p (4 -11 4 17011 Section for Notary Public: Subscribed, sworn and acknowledged before me by the said Michael T. Rupert, Testator, and�b �the said iL /f��7eifo(6 and X 1"° E. A'en witn s es, this, day of ",dT 20_. [Signatu a of Notary] [Print or stamp name of Notary] NOTARIAL SEAL ANNEM M. WALMER Notary PUMIC MILL BOROUGH.CUMBERLAND COtI M MY Eaptn Apt 5,2015 Q M&Tsank 499 Mitchell Road.Millsboro,DE 19966 Adjustment Services Phone 888-502-4349 Fax (302)934-2955 September 19,2013 Stone LaFaver& Shekletski Attorney at Law 414 Bridge Street P.O. Box E New Cumberland, PA 17070 Re: Estate of Michael T. Rupert Social Security: 161-32-8357 Date of Death: May 5, 2013 Dear Sir or Madam: Per your inquiry on September 13,2013, please be advised that at the time of death,the above-named decedent had on deposit with this bank the following: 1. Type ofAccount Checking Account Account Number 983659632 Ownership(Names oft Patricia M Branoff(POA) Michael T.Rupert Opening Date 0310112004 Balance on Date of Death $3,178.23 Accruedlnterest $ .02 Total $3,!78.25 For any additional information on the above accounts,including ownership and any changes,closures and/or reimbursement of funds, please call the Capital Harrisburg at 717-133-6435. We were unable to locate any safe deposit box for the above-mentioned decedent. This letter does not include any accounts in which the deceased may have been listed as Power of Attorney,Custodian of Uniform Transfers, Representative Payee,or Trustee under a Written Agreement Sincerely, Valarie Mercer Adjustment Services