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HomeMy WebLinkAbout03-10-14 (3) J 1505610140 REV-1500 EX (02-11)(F0 OFFICIAL USE ONLY PA Department of Revenue Bureau of individual Taxes INHERITANCE TAX RETURN County Code Year File Number PO BOX 280601 _ Harrisburg PA 17128-0601 RESIDENT DECEDENT 2 1 1 3 1 3 2 5 ENTER DECEDENT INFORMATION BELOW 1 2 1 1 2 0 1 3 0 6 0 2 1 9 1 8 Decedent's Last Name Suffix Decedent's First Name MI R O C K W E L L J E A N E (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 ❑ 2.Supplemental Return ❑ 3.Remainder Return(Date of Death Prior to 12-13-82) ❑ 4.Limited Estate ❑ 4a.Future Interest Compromise(date of ❑ 5.Federal Estate Tax Return Required death after 12-12-82) © 6, 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 ❑ 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 CONFIDENTIALTAX INFORMATION SHOt.0 BE DIREC TO: Name Daytime T_@� f�t ne Numt �0 I V 0 V - 0 T T 0 I I I 7 1 AJ 4 3 ;3 3= + REGI ''4F:WILLS�uE ON4X�� ZOlrr` First Line of Address [,7 W £� 1 0 E A S T H I G H S T R E E T v Second Line of Address City or Post Office State ZIP Code DATE FILED C A R L I S L E P A 1 7 0 1 3 Correspondent's e-mail address: IOTT(a)MARTSONLAW.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 o 2 r than the personal representative Is based on all information of which preparer has any knowledge. S4 AT F P SPO 5t8 fOR RETURN DATE 3-1t1-1f ADDRESS ' U r 32 RI GE AVENUE CARLISLE PA 17013 SIGNAT 10F R I ARER OTM£R THAN REPRESENTATIVE DATE.,r� ADDRESS '`•.� / 10 EAST HIGH STREET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 � � � �� ,� � �� o �� � � � J ��� ,� ( � � 4 '\^-�\ V 1505610240 REV-1500 EX(FI) RECAPITULATION 1. Real Estate(Schedule A) . .... . ... . . .. . . . . . . . . . . . . . .. . . . . . . . 0 . 2. Stocks and Bonds(Schedule B) 0 . 3, Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) . . . . 3. 4. Mortgages and Notes Receivable(Schedule D) . . ........ . ..... .. . ..... .. 4. fi. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E). .. .. . . 5. 4 9 5 4 0 0 0 2 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . 0 • 0 0 7. Inter-Vivos Transfers&Miscellaneous N Probate Property (Schedule G) b Separate Billing Requested . 7. 0 . 0 0 8, Total Gross Assets(total Lines I through 7) .. .. 8. 4 9 5 4 0 0 0 2 9. Funeral Expenses and Administrative Costs(Schedule H) ..... ... .... .. ... . 9 3 9 0 8 6 3 6 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) .......... ... 10. 0 • 0 0 11. Total Deductions(total Lines 9 and 10) - ... ... .. ... ...... .. . . 11, 3 9 0 8 6 3 6 12. Net Value of Estate(Line 8 minus Line 11) .......... ........ ...... ... . 12, 4 5 6 3 1 3 . 6 6 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made(Schedule J) .. . ... ... 14. Net Value Subject to Tax(Line 12 minus Line 13) . .. ....... . ... .. 14. 4 5 6 3 1 3 6 6 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under See,9116 (a)(1.2)X.O _ 0 . 0 0 15. 0 0 0 16. Amount of Line 14 taxable at lineal rate X.045_ 4 5 6 3 1 3 . 6 6 16. 2 0 5 3 4 1 1 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 0 17. 0 . 13 0 I& Amount of Line 14 taxable at collateral rate X.15 0 . 0 0 18. 0 . 0 0 19. TAX DUE .. .... . . ....... . . ....... 19- 2 0 5 3 4 . 1 1 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 5XI Side 2 1505610240 1505610240 E REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 21 13 1325 DECEDENT'S NAME JEAN E.ROCKWELL_---- -------. ----------- -� — - -- STREET ADDRESS 1 LONGSDORF WAY— CITY ----- i--------- --- STATE ---- ZIP— — CARLISLE —� PA 17015 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 20,534.11 2. CredrWPaymenls A.Prior Payments B.Discount 1,026.71 Total Credits(A+B} (2) 1,026.71 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 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) 19,507.40 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 ....._............................................................... ❑ I] b, retain the right to designate who shall use the property transferred or its income ❑ IZI c. retain a reversionary interest .............................._.............................................. .......... ❑ 0 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? ....................................................................................... ❑ 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? ......... ❑ n 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 July 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 3 percent[72 P.S.§9116(a)(1.1)(1)). 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)(11)(it)1.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)1. • 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(r2 Ps.g9116(a)(1p. • 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)1.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. E M REV-1508 EX+(08-12) pennsyivania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. ESDEDE uwa RIENTDCE PERSONAL PROPERTY ESTATE OF: FILE NUMBER: JEAN E.ROCKWELL 21 13 1325 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. PNC checking#5140190232 22,128.15 ($22,128.00+$0.15 interest) See attached 2. PNC savings#5114035394 247,232.73 ($247,204,55 +$28.18 interest) See attached 3. Member's 1 st Federal Credit Union savings#223062-00 8.80 (58.80+$0.00 interest) See attached 4. Member's 1 st Federal Credit Untion investment savings#223062-05 20,771.18 ($20,770.23 +$49.59 interest) See attached 5. Member's I st Federal Credit Union certificate of deposit#223062-40 201,146.98 ($201,097.39+$49.59 interest) See attached 6. Capital Blue,refund 511.38 7. Genworth Financial/Genworth Life Insurance Company,refund of long term care insurance 1,264.80 8. Diakon Lutheran Social Ministries,Cumberland Crossings Personal Care,refund 2,336.00 TOTAL(Also enter on Line 5,Recapitulation) $ 495 400.02 If more space is needed,use additional sheets of paper of the same size. REV-1511 EX+(a8-13) pennsytvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER JEAN E.ROCKWELL 21 13 1325 Decedent's debts must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Fiddlers at Mayapple,luncheon 402.00 2, Georges'Flowers,roses 38.16 3. Hoffman-Roth Funeral Home&Crematory,Inc. 1,747.70 B. ADMINISTRATIVE COSTS: 1, Personal Representative Commissions: Name(s)of Personal Representative(s) Robert W. Rockwell Jr. 17,800.00 Street Address 32 Ridge Avenue City Carlisle State PA ZIP 17013 Year(s)Commission Paid: 2014 p, Adomey Fees: Martson Law Offices(estimated) 18,600.00 3. Family Exemption:(if decedent's address is not the some as claimant's,attach explanation) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: Cumberland County Register of Wills 443.50 5 Accountant Fees: 6. Tax Return Proparer Fees: 7. Short Certificate 5.00 S. Additional Probate Fees 50.00 TOTAL(Also enter on Line 9,Recapitulation) $ 39 086.36 If more space is needed,use additional sheets of paper of the same size. E — - M REV-1512 EX-(12.12) pennsyfvania SCHEDULE 1 DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES&LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER JEAN E.ROCKWELL 21 13 1325 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 I. None TOTAL(Also enter on Line 10,Recapitulation) $ 0.00 If more space is needed,insert additional sheets of the same size. REV-1513 EX.(01-10) Pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: JEAN E.ROCKWELL 21 13 1325 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 out* ht spousal distributions and transfers under Sec.9116(a)(1.2).) 1. Robert W.Rockwell,Jr. Lineal 228,156.83 32 Ridge Avenue Carlisle,PA 17013 2. Donald L.Rockwell Lineal 228,156.83 8175 Luciana Bottom Road Three Springs,PA 17264 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 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. 1. TOTAL OF PART II-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. E M i REV-1500 Discount, Interest and Penalty Worksheet Discount Calculation Total Amount Paid within three calendar months of the decedent's date of death: ---_ 20.534.11 Discount: -------j 1 026.71 Interest Table Year Days Delinquent Balance Due— Interest this time period _ this year _ this period Before 1981 -- -- 1982 -- ---- I — -- — --- 1983 ---- --- ------- 1984----- ---- -- —_--- --� 1985 _ 1986 1987 --- -----— --—--- ---- 1988 through 1991 — — ----- 1992 1993 through 11i94_,__ _— --- ----- 1995 through 1998 ----_— —_—_--- -- 1999 — — 2000 ——--— ----- — 2001 �^ ---- ------- --- 2002 2003 2004 — ----- —�---- ------- 2005 -- — ---- -- —-- 2006 — ----- ----— —-- --- 2007_ --"-- 2008 ----- —---- — ------ 2009 ——.— — ---—— --- — — --- --- 2010_ 2011 --TOTALS ----- --.--- ----- Penalty Calculation If the decedent's date of death was on or before March 31, 1993, insert the applicable amount: Total Balance Due on January 17, 1996:_--------- Penalty: : ` F-IFILF.5lClisnfs�b809 Rakwel1t6809.1[F16809 L wilt 2613.wpd ORIGINAL RETAINED BY MARTSON DEARDORFF WIiMAMS OTTO GII.ROY&FALLER MARTSON LAW OFFICES LAST WILL AND TESTAMENT 10 EAST a1Gx STREET CARLISLE, PA 17013 (717)243-3341. I, JEAN E. ROCKWELL, of South Middleton Township, Cumberland County, Pennsylvania,being of sound and disposing mind and memory,do hereby make,publish and declare this to be my Last Will and Testament,hereby revoking any and all former Wills or Codicils made by me. 1. I direct that all my legally enforceable debts,funeral expenses, testamentary expenses and all death taxes(whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid,even though on proceeds of insurance or other property not passing under this Will. 3. I bequeath any automobiles or motor vehicles I may own at my death,my personal effects, such household goods if any as may be my individual property and not the property of my spouse or owned jointly by me with my spouse, and other tangible personal property of like nature (not including cash or securities),together with any existing insurance thereon,to my sons,ROBERT W. ROCKWELL,JR. and DONALD L. ROCKWELL,to be divided between or among them with due regard for their personal preferences in as nearly equal shares as practical and as they shall mutually agree. I direct that any of the foregoing articles not selected by my said sons, or about which there is no agreement,shall be sold at public or private sale by my personal representative(s),and I further direct that the net proceeds thereof shall be administered and distributed as a part of the residue of my estate. 4. I give, devise and bequeath all the rest, residue and remainder of my estate, both real and personal property,in equal shares, unto my sons, ROBERT W. ROCKWELL, JR. and DONALD L. ROCKWELL, per stirpes. S. I nominate,constitute and appoint my son,ROBERT W.ROCKWELL,JR.,as Executor of Page t of 3 l my estate, In the event he shall be unable or unwilling to so serve,then I appoint my son, DONALD L. ROCKWELL,to act in such capacity. 6. I direct that all fiduciaries acting under this Will,whether or not named herein, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. T 1 authorize and empower my Executor,or his successor,in their sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices as they may deem advisable;to borrow money for any purposes connected with the protection and preservation of my estate;to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate;to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; to employ agents, attorneys and proxies and to delegate to them such powers as my Executor, or his successor, considers desirable and to pay reasonable compensation for such services as may be rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as may be necessary to carry out any of these powers. In addition, I direct that my Executor, or his successor shall have the power to conduct an inventory of any safe deposit box necessary to the administration of my estate. IN WITNESS WHEREOF I have hereunto set my hand and seal this day of November,2413. Jeafit Rockwell SIGNED,SEALED,PUBLISHED AND DECLARED by the above-named Testatrix,as and for her Last Will and Testament,in the presence of us,who at her request,have hereunto subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. Page 2 of 3 COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) We,Jean E.Rockwell,No V.Otto III and ` l tE'�-\Ser' . Gx l ly the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her last Will and that the Testatrix has signed willingly,and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed,and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as a witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older,of sound mind and under no constraint or undue influence. JeaWE. Rockwell,/Testatrix \�l�-� Witness I Witness Subscribed, sworn to and acknowledged before me by Jean E. Rockwell, the Testatrix, and subscribed and sworn to before me by No V. Otto III and l A. 'hD the witnesses, this day of November, 2013. , "i� Notary Public COMMONWEALTH OF PENNSYLVANIA NOTAR[AI.SEAL Victoria L.r_Z Notary Public Carlisle Boro,a mberland County w commission ex nes December 20,2014 Page 3 of 3 Dec, 26. 2013 2:01 PM PNC Bank No. 2411 P. 1/2 r PNC December 26,2013 Manson Law Offices Attn:Dena S Brumbaugh 10 E. High St Carlisle, PA 17013 RE: Name: Jean E Rockwell SSN: 199-07-5923 DOD: 12/11/2013 Dear Ms.Brumbaugh: In response to your request for Date of Death(DOD)balances for the customer noted above,our records show the following: Checking Account Account#5140190232 Established: 04/11/2001 JEAN E ROCKWELL DOD balance: $ 22,128.00+ 0.15 accrued interest Savings Account Account#5114035394 Established: 04/23/2013 JEAN E ROCKWELL DOD balance: $ 247,204.55 t 28.18 accrued interest Please note that this office provides date of death balances for deposit accounts(IRAs,CDs,Checking and Savings). We do not process any financial transactions or provide statements. If you need assistance with any of these items,please call 1-888-PNC-BANK(1-888-762-2265)or stop by your local PNC Bank branch office. Sincerely, National Financial Services Center PNC Bank,N.A. Member FDIC Page I o£2 St MEMBERS V FEDERAL CREDIT UNION REGULAR SAVINGS ACCOUNT: Account Number/Suffix 223062-00 Date Account Established 10/07/2002 Principal Balance at Date of Death $8.80 Accrued Interest to Date of Death $0.00 Total Principal and Accrued Interest $8.80 Name of Joint Owner None INVESTMENT SAVINGS ACCOUNT: Account Number/Suffix 223062-05 Date Account Established 10/07/2002 Principal Balance at Date of Death $20,770.23 Accrued Interest to Date of Death $0.85 Total Principal and Accrued Interest $20,771.18 Name of Joint Owner None CERTIFICATE OF DEPOSIT: Account Number/Suffix 223062-40 Date Account Established 04/23/2013 Principal Balance at Date of Death $201,097.39 Accrued Interest to Date of Death $49.59 Total Principal and Accrued Interest $201,146.98 Name of Joint Owner None MEM RS 1 FEDERAL CREDIT UNION e A derson Lending Insurance Support Specialist January 10, 2014 Estate of: JEAN R ROCKWELL Date of Death: 12/11/2013 Social Security Number: 199-07-5923 5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 • www.memberslst.org