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HomeMy WebLinkAbout04-09-14 (2) J 1505610140 REV-1500 Ex "7e' OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 2 1 1 4 0 1 1' 0 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYW Date of Birth MMDDYYYY 0 1 1 2 2 0 1 4 0 8 0 2 1 9 2 3 Decedent's Last Name Suffix Decedent's First Name MI Z A B L 0 C K Y F R A N C E S A (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 0 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) ❑X 6.Decedent Died Testate 7.Decedent Maintained a Living Trust _ 8.Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9.Litigation Proceeds Received E] 10.Spousal Poverty Credit(date of death ❑ 11.Election to tax under Sec.9113(A) between 12-31-91 and 1-1-95) (Attach Sch.O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone NumpP5 D O U G L A S G - M I L L E R 7 1 •� 2 4 9s2 TTf3 3: ° RE ER70 WILL E On4Y,;O S GS —A a)' n r+T m First line of address D N 70 CD A Z >c O O I R W I N & M C K N I G H T , P C m o o 'E ! : Second line of address O 1-� r— m Y 6 0 W E S T P 0 M F R E T S T R E E T -0 s (n CDP City or Post Office State ZIP Code DATE FILEOC C A R L I S L E P A 1 7 0 1 3 Correspondent's e-mail address: 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 based on all information of which preparer has any knowledge. SIGN R F PFtRSCARPPONSlBI_5 FOR FILING RETURN DATE A DRE l� 32-IKSHBURG DRIVE MECHANICSBURG PA 17050 SIGNA RE O REP R OT R THAN REPRESENTATIVE DA ADD SS 60 WE T POMFRET STREET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 V" J 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: FRANCES A • ZABLOCKY RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . 1 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . .. .. . . . . . . . . . . . . . . .. . . . . . . . 2. 1 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. 8 3 4 3 , 6 2 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested .. . . . . . 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested .. . . . . . 7. 8. Total Gross Assets(total Lines 1 through 7) .. . . . . . . . . . . .. . . . . . . . . . . . . . 8. 8 3 4 3 , 6 2 9. Funeral Expenses and Administrative Costs(Schedule H) . .. .. . . . . . . . . . . . . . 9. 1 9 1 8 . 5 0 10. Debts of Decedent,Mortgage Liabilities,and Liens Schedule I 10. 1 0 8 7 7 1 . 8 4 11. Total Deductions(total Lines 9 and 10) .. . . . . . . . . . . . . . . .. . . . . .. . . . . . . . 11. 1 1 0 6 9 0 . 3 4 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . .. . . . . . . . . . . . . . 12. - 1 0 2 3 4 6 . 7 2 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 0 2 3 4 6 . 7 2 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.0_ 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 0 . 0 0 18. 0 . 0 0 19. TAX DUE . . . . . . . . . . . . . . . .. . . . . . . .. . . . . .. .. . .. . . . . . . . . . . . . . . . . . . 19. 0 . 0 0 20, FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 L 1505610240 1505610240 REV-1500 Ex Page 3 Fire Number Decedent's Complete Address: 21 14 0110 DECEDENT'S NAME FRANCES A. ZABLOCKY STREET ADDRESS 1000 WEST SOUTH STREET CITY STATE ZIP CARLISLE PA 17013 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 0.00 2. Credits/Payments A.Prior Payments B.Discount 0.00 Total Credits(A+B) (2) 0.00 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 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) 0.00 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; ...................................................................... ❑ ❑ b. retain the right to designate who shall use the property transferred or its income; ............................... ❑❑ IZI c. retain a reversionary interest;or ...................................................... El d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ ❑X 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate considerat ion? ....................................................................................... ❑ ❑JC 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? ......... ❑ ❑JC 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation?.................................................................................................. ❑ ❑X 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)(i)]. 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(1.2)[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,undei Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. REV-1508 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: FRANCES A.ZABLOCKY 21 14 0110 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. F&M TRUST 8,343.62 CHECKING ACCOUNT#3359352 TOTAL(Also enter on Line 5,Recapitulation) $ $343.62 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+(10-00) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER FRANCES A. ZABLOCKY 21 14 0110 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERALEXPENSES: 1. FUNERAL LUNCHEON 700.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representafive(s) BETTY Z. EBERSOLE 400.00 Street Address 32 ASHBURG DRIVE City MECHANICSBURG State PA ZIP 17050 Year(s)Commission Paid: 2, Attorney Fees: IRWIN & McKNIGHT, P.C. 600.00 3, Family Exemption:(If decedents address is not the same as claimants,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: REGISTER OF WILLS 143.50 6 Accountant Fees: 6. Tax Return Preparer Fees: 7. CUMBERLAND LAW JOURNAL- ESTATE NOTICE 75.00 TOTAL(Also enter on Line 9,Recapitulation) $ 1,918.50 If more space is needed,use additional sheets of paper of the same size. REV-1512 EX+(12-12) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES Sr LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER FRANCES A. ZABLOCKY 21 14 0110 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 1. SARAH A. TODD MEMORIAL HOME - NURSING 1,127.95 OUTSTANDING CHECK CLEARED AFTER DATE OF DEATH 2. SARAH A. TODD MEMORIAL HOME - NURSING 73.15 3. DPW CLAIM 107,570.74 CIS#: 370333664 TOTAL(Also enter on Line 10,Recapitulation) $ 108 771.84 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: FRANCES A. ZABLOCKY 21 14 0110 RELATIONSHIP TO DECEDENT AMOUNTORSHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS (Include ouMghtspousal distributions and transfers under Sec.9116(a)(1.2).] 1. EDWARD CHARLES CASE, JR. Collateral 12930 CLARKSVILLE PIKE REMAINDER CLARKSVILLE, MD 21029 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. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 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. LAST WILL AND TESTAMENT OF FRANCESA. ZABLOCKY I,FRANCES A. ZABLOCKY, of Franklin County, Pennsylvania, do make,publish and declare this to be my Last Will and Testament,hereby revoking all Wills and Codicils which I have previously made. ITEM I I direct my Personal Representative pay all my just debts and all funeral expenses as soon as practicable following my death. I authorize and direct my Personal Representative to pay my funeral expenses without the necessity of an order of court and without regard to any applicable statutory limitation. ITEM II My Personal Representative, without any apportionment,shall pay from my residuary estate all inheritance, estate, succession and other transfer taxes occasioned by my death,together with the reasonable expenses of determining the same and any interest or penalties thereon not caused by negligent delay, all probate and on-probate property included in my gross estate or taxable by reason of my death, whether payable by my estate or by therecipient of any such property. ITEM III I give, devise and bequeath that all the rest,residue and remainder of my estate,both real property,wherever situate,owned by me at the time of my death and tangible personal property shall be liquidated. After all my personal property and estate is liquidated,and all bills are paid,any remaining monies are to be put in an interest bearing trust account for Edward Charles Case,Jr., son of Edward Charles and Patricia Kathleen Case. The trust account cannot be touched until Edward Charles Case Jr. reaches the age of twenty-five (25)years. ITEM IV I constitute and appoint Betty Jane Harris to be my Personal Representative of this, my Page 1 of 3 Last Will and Testament. If Betty Jane Harris shall fail for any reason to continue or qualify as Personal Representative hereunder, I constitute and appoint Colleen Kennedy Rettig,Esquire to serve as my Alternate Personal Representative. All of my Personal Representatives shall serve without bond,and are authorized to execute on my behalf of my estate any tax return which may be filed. My Personal Representative shall be entitled to exercise all of the powers conferred upon personal representatives by Pennsylvania law, and in addition thereto, shall have the specific power to invest,reinvest,sell,mortgage or otherwise dispose of all or part of my estate,without the necessity of obtaining prior or subsequent court approval. ITEM V This will cannot be contested. IN WITNESS WHEREOF, I have hereunto signed my name this Oday of Jo.nucuri j 2008. FRANCES A.ZABLgCKY� The foregoing instrument was signed,published and declared by FRANCES A. ZABLOCKY,to be her Last Will and Testament,in the presence of both of us,who,at her request, in her presence and in the presence of each other,have hereunto subscribed our names as witnesses thereto. of M i.IneS�o(Oe Pa N of Pa Name Page 2 of 3 AFFIDAVIT STATE OF PENNSYLVANIA ss COUNTY OF FRANKLIN WE, the undersigned, the Testator and witnesses, respectively,whose names are signed to the attached and foregoing instrument,being first duly sworn,do hereby declare to the undersigned authority that the Testator signed the instrument as her Last Will and Testament and that she signed voluntarily and that each of the witnesses in the presence of the Testator at her request, and in the presence of each other, signed the Will as witnesses and that to the best of their knowledge, the Testator was at least eighteen(18)years of age, of sound mind,and under no constraint or undue influence. FRANCES A. ZABL66KY Witness WW i6ess Sworn to and subscribed before me by the Testator, FRANCES A. ZABLOCKY, and subscribed and sworn to before me by W and MrIG S. of ley ,witnesses, this , j S-M day of Jani�RYT_. 200 ARY PUBLIC I Page 3 of 3 AIWARMENM mown MA- Notary pift FMMWV=— .FRNAMCOUM ,won�W�Aug 10.2010 u www.f nt ust OOtln0.00I0 F.RMI TRUST February 18, 2014 Irwin&McKnight, P.C. C/O Douglas G. Miller 60 West Pomfret St. Carlisle, PA 17013 RE: The Estate Of Frances A Zablocky Dear Mr. Miller: In reference to your letter dated February 12`h for the above name, Frances A.Zablocky. Ms. Zablocky had one deposit account with F&M Trust. The following are answers to your questions: 1. The registered owner of the checking account was tilted: Frances A Zablocky 32 Ashburg Dr Mechanicsburg, PA 17050 2. The account was opened on November 04, 1998 3. There was no change of ownership or registration of the account within the last year. 4. There were no accounts open or closed within one year prior to the date of death. 5. The accrued interest to the date of for the Calendar year(2014)was$0.19 6. The date of death balance(principal plus accrued interest) is$8,343.62 If there is any additional information, please do not hesitate to contact me. Sincerely, David R.Winters 214A Westminster Dr. Carlisle, PA 17013 (717)-243-2513 dave.winters@f-mtrust.com 717-264-6116 888-264-6116 P.O.Box 6010 Chambersburg,PA 17201-6010 FINANCIAL SOLUTIONS ... FROM PEOPLE YOU KNOW Betty Z. Ebersole 32 Ashburg Drive Mechanicsburg,PA 17050 February 18,2014 Estimated cost of memorial service for Frances A. Zablocky to be held in Swoyersville PA at the convenience of the family: Approximate attendance: 20 Cost of room and meal: 20 x $30=$600 Gratuity for minister 100 Total estimated cost $700 STATEMENT Sarah A Todd Memorial Home /► �� Statement Date: 01/13/2014 1000 West South Street / Carlisle, PA 17013-2798 Due Date: 01/25/2014 Telephone: (717) 245-2187 jX / � Amount Enclosed $ 1, 1 J-7, `�J Amount Due: $ 1,127.95 Account#: 102370 RE: Frances A Zablocky Betty Ebersole 32 Ashburg Drive Mechanicsburg, PA 17050 KUMBalance B/F 1,097.95 1,097.95 12/16/13 EBERSOLE, BE TY 12/31/13 Cable Television 1 34.65 34.65 1,097.95 34.65 01/01/14 MEDICARE -1 104.90 -104.90 -70.25 01/01/14 RESIDENT INCOME 1,198.20 1,127.95 Current 31-60 Days 61-90 Days Over 90 Days Amount Due 1,127.95 .00 .00 .00 NOTE: *****PAYMENT IS DUE UPON RECEIPT*****BUT NO LATER THE 25TH OF THE MONTH***** Please remit the AMOUNT DUE your statement.Include the ACCT# from the statement on the MEMO Statement Date: 01/13/2014 of your check.Payments after 1/9114 do not reflect on statement. Due Date: 01/25/2014 NOTE:**LATE PAYMENTS ARE SUBJECT TO A 1.25%LATE CHARGE PER MONTH **A$10.00 FEE WILL BE CHARGED far RETURNED CHECKS Frances A Zablocky-Account#: 102370 Sarah A Todd Memorial Home 1000 West South Street Carlisle, PA 17013-2798 Telephone: (717)245-2187 Print View Page 1 of 1 �-WD . A.ZAbLQCKY 3759352 1..aY 76 � TFCF OI!OLR OC f� iQUARS IB "TRUST Y Im4mmnbacm 1:03h3043061: 3 3111 5 4 3 5E�11' i71 https://iiprd.metavante.org/ii/Printlmagev2jsp 2/18/2014 STATEMENT Sarah A Todd Memorial Home Statement Date: 02/12/2014 1000 West South Street Carlisle, P 7013-2798 Due Date: 02/25/2014 Teleph e: (717)245-2187 Amount Enclosed $ Amount Due: $ 73.15 Account#: 102370 RE: Frances A Zablocky Betty Ebersole 32 Ashburg Drive Mechanicsburg, PA 17050 BaWnce B/F 1,127.95 1,127.95 01/16/14 EBERSOLE,BETTY 1,127.95 .00 01/01/14 RESIOENTINCOME 19.00 19.00 01/07/14 Guest Meals-Supper SNF 1 6.13 6150 25.50 01/08/14 ue Meals-Supper SNF 1 6.13 6,50 32.00 01109/14 est Meals-Supper SNF 1 6.13 6.50 38.50 01/11/14 Cable Television 1 34.65 34.65 73.15 Current 33-60 Gays 61-90 Days Over 90 pays Amount Due 54.15 19.00 .00 .00 _ NOTE: *****PAYMENT IS DUE UPON RECEIPT*****BUT NO LATER THE 25TH OF THE MONTH***** Please remit the AMOUNT DUE your statement.Include the ACCT# from the statement on the MEMO Statement Date: 02/12/2014 of your check.Payments after 2/11/14 do not reflect on statement. Due Date: 02/2512014 NOTE:**LATE PAYMENTS ARE SUBIECT TO A 1.25%LATE CHARGE PER MONTH **A$10.00 FEE WILL BE CHARGED for RETURNED CHECKS Frances A Zablocky -Account#: 102370 Sarah A Todd Memorial Home 1000 West South Street Carlisle, PA 17013-2798 Telephone: (717)245-2187 !` Pennsylvania } DEPARTMENT OF PUBLIC WELFARE February 26, 2014 RECEIVED IRWIN & MCKNIGHT PC DOUGLAS G MILLER ESQ MAR 0 4 20114 W POMFRET PROFESSIONAL BLDG 60 W POMFRET ST RM&NICKNIGHI CARLISLE PA 17013-3222 LAWOFPICES Re: Frances Zablocky CIS #: 370333664 SSN: ###-##- Date of Death: 01/12/2014 ESTATE RECOVERY STATEMENT OF CLAIM Dear Atty Miller: Under State and Federal law, the Department of Public Welfare (the Department) is required to recover medical assistance (MA) reimbursement from the probate estates of deceased individuals who were over age 55 when such assistance was received. 42 U.S.C. §1396p(b)(1). 62 P.S. § 1412. This letter sets forth the amount of the Department's claim against the estate of the above referenced individual and explains the obligations of executors, administrators, and persons receiving estate property. Although the amount in the estate may be considerably less than that which is owed to the Department, our claim is against the estate, no one else. Statement of Claim Amount The Department maintains a claim in the amount of $107,570.74 against the above-mentioned estate. This claim is for repayment of MA granted on behalf of the decedent. Enclosed is the Department's itemized statement of claim. A portion of this medical expense, namely $33,373.64, 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 $74,197.10, is to be entered as a priority Class 5.1 claim against the estate. You should refer to Section 3392 for a more complete explanation of the priority rules. If a lawsuit is filed for injuries sustained by the decedent prior to death, then the Department may also have a lien against the personal injury action. A statement of claim for that injury-related lien must be requested separately. Bureau of Program Integrity I Division of Third Party Liability I Recovery Section PO Box 8486 1 Harrisburg, Pennsylvania 17105-8486