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HomeMy WebLinkAbout04-15-14 J15056051058 REV-1 PJ 0 Y EX(06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number INHERITANCE TAX RETURN " Ha BOX28D60i _ i Ha sbu g,PA 17128-os6t RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 109/28/2013 08108/1942 Decedent's Last Name Suffix Decedent's First Name MI BANNON z d LENORE L ; (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name suffix Spouse's First Name M! BANNON MICHAEL J Spouse's Social Security Number _._._._.-__... _ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 15a 34-2x44 REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW CM 1.Original Return C',D 2.Supplemental Return C^ 3. Remainder Return(date of death prior to 12-13.82) C= 4.Limited Estate 4a.Future Interest Compromise(date of S. Federal Estate Tax Return Required death after 12.12-82) CO.) 6.Decedent Died Testate C:D 7.Decedent Maintained a Living Trust _ 8.Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) - C-� 9.Litigation Proceeds Received C) 10.Spousal Poverty Credit(date of death CZD 11. Election to tax under Sec.9113(A) between 12-3191 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 Number MICHAEL J. BANNON , (717)580-0143 _._.. ..... ._ ..._. ...-..... .......-. _..... _..� ..... ra _. Firm Name(If Applicable) y REGISTE JWLS USE OkiL ITT c5 ..) I CO ..b "'TJ CJ . First lino of address M � n ::0 X 51 LANTERN LANE A cir+ b Second line of address t7 r? City or Post Office State ZIP Code_..-.. --- —_DA'T ILED rig r- 171 SHIPPENSBURG PA ' 117257 `� N '-v1 Correspondent's a-mall address: Under penalties of perjury,I declare that I have examined this retum,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. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DA E. ` ADDRESS I���J`J�� ,V•, I t/j SIGNATURE F PREPAR ER REPRESENTATIVE DATE �,A 04/10/14 ADDRESS H& R BLOCK, 201 S. CONESTOGA DR., SHIPPENSBURG, PA 17257 PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 15056052059 REV-1500 EX Decedent's Social Security Number LENORE L BANNON Decedent's Name: -----------------w" 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&Notes Receivable(Schedule D)............................. 4. 300.00 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E) S. S. Jointly Owned Property(Schedule F) Separate Billing Requested ...,... 6. 7. Inter-Vivos Transfers&Miscellaneous Nan-Probate Property (Schedule G) Q Separate Billing Requested...... .. 7. S. Tatar Gross Assets{total Lures 1-7}................................ 6.; 300.00 i g,s 8,214.00 9. Funeral Expenses&Administrative Costs(Schedule H).... .. .... ..... . 10. Debts of Decedent,Mortgage Liabilities,&Liens(Schedule 1)................ 10. d1. Total Deductions(total Lines 9&10). .. .. .. .. ...... ... ...... ..... ...... 11. ,w-----_. _ 12 Net Value of Estate(Line 8 minus Line 11)... ....._............... 12. �!. 11 Charitable and Governmental Bequests/Sec 9113 Trusts for which 13 an election to tax has not been made(Schedule J) ...... ,. .... 14. Net Value Subject to Tax(line 12 minus Line 13) .......................... 14. 1 0.00 i TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or - --- transfers under Sec-911$ -._,__......_.... `u 15. 16. Amount of Line 14 taxable 16 at liireal rate X.0- _ ...,._,...._._..____ -"...,, ( 17. Amount of Line 14 taxable > 17 at sibling rate X.12 16. Amount of Line 14 taxable I 1S at collateral rate X.15 0.001, 19. TAX DUE ........ .......................... ...................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 15056052059 i J REV-1400 EX Page 3 Kaa Number Decedent's Complete Address: �_ I DECEDENTS NAME DECEDENT'S SOCIAL SECURITY NUMBER LENORE L BANNON 188-3414184 STREETADDRESS - -- - 51 LANTERN LANE CITY STATE ZIP SHIPPENSBURG PA 17257 Tax Payments and Credits: 1. Tax Due(Page 2 Line ig) (1) 0.00 2. Credits/Payments A.Spousal Poverty Credit _ B.Prior Payments C.Discount Total Credits(A+B+C) (2) 3. Interest/Penalty ff applicable D.Interest _ E.Penalty Total Interest/Penalty(D+E) (3) 4. If Line 2 is greater than Line i+Line 3,enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2,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) 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;..................................................................... ............. ❑ IR b. retain the right to designate who shall use the property transferred or its income;.,...___........ ............. ❑ c. retain a reversionary interest;or_....................__....................................._...................._................................. ❑ d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ [—LtJ 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 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 January 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three(3)percent 172 P.S.§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 or for the use of the surviving spouse is zero (0)percent [72 P.S.§9116(a)If A)(ii)].The statute does not exam ot 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 U 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 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 zero(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 four and one-half(45) percent, except as noted in 72 P.S.§9116(12)[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 twelve(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. REV-1508 E%+(o&u) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE o DECEDENT RESIDENT aT PERSONAL PROPERTY ESTATE OF: LEONORE L. BANNON FILE NUMBER: Include the proceeds of litigation and the date the proceeds were received by the estate. ITEM All property jointly owned with right of survivorship must be disclosed on Schedule F. NUMBER DESCRIPTION VALUE AT DATE 1. DIAMOND PIN of DEATH 300.00 TOTAL(Also enter on Line 5, Recapitulation) $ 300.00 If more space Is needed, use additional sheets of paper of the same size. REV-2521 EX+(08-I3) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE ESIDE T DE ED RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER LENORE L. BANNON Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: I' FOGELSANGER-BRICKER FUNERAL HOME, INC. 6,164.00 B. ADMINISTRATIVE COSTS: I. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State—ZIP Year(s)Commission Paid: 2. Attorney Fees: I 3. Family Exemption:(If decedent's address is not the same as claimant's,attach explanation.) Claimant Street Address City state ZIP Relationship of Claimant to Decedent 4. Probate Fees: S. Accountant Fees: 6. Tax Return Preparer Fees: 50.00 7. TOTAL(Also enter on Line 9, Recapitulation) $ 6,214.00 If more space is needed,use additional sheets of paper of the same size. REV-1513 EX+(01-10) [ 1 1 pennsyivania SCHEDULE 7 DEPARTMENT OF REVENUE INHERrrANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: LENORE L. BANNON RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSONS)RECEIVING PROPERTY O0 Not List Trustees) OF ESTATE I TAXABLE DISTRIBUTIONS(Include outright spousal distributions and transfers under Sec.9118(a)(1.2).) I. DOROTHY"SUZ"GILLESPIE,ADDRESS:4810 DOUGLAS DRIVE, FRIEND DIAMOND PIN$300 YAKIMA,WA 98908 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE OM 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 13—ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 300.00 If more space is needed,use additional sheets of paper of the same size. LAST W I L L A N D T E S T A M E N T 0 F L E N 6 R E L. B A N N O N I, LENORE L. BANNON, also known as LEE L. BANNON, of Camp Hill, Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do .hereby make, publish, and declare this to be my Last Will and Testament and hereby revoke all prior Wills and Codicils, if any, that I have made. FIRST: It is my wish, and I direct, that after my death, my body be buried in the cemetery plot to which my husband is entitled to be buried in Ft. Indiantown Gap National Cemetery. SECOND: I give and bequeath to my friend, DOROTHY "SUZ" GILLESPIE, of Selah, Washington, my diamond pin, so long as she ' shall survive me by thirty (30) days. THIRD: All the rest, residue, and remainder of my Estate, of whatever nature and wherever situate, I give, devise, and bequeath to my beloved Husband, MICHAEL J. BANNON, so long as he shall survive me by thirty (30) days. FOURTH: Should my Husband predecease me or should he for any reason fail to take under this, my Last Will and Testament, I give, devise, and bequeath all the rest, residue, and remainder of my Estate, to my beloved son, MARK J. BANNON, so long as he shall survive me by thirty (30) days. If my son fails to survive me by thirty (30) days, but is represented by children then living, these children shall take, per stirpes, the share to which my child would have been entitled if then living. FIFTH: Should my son not have attained the age of twenty-- five (25) years at the time of my death, I direct that my Estate as given to him be given to my Trustee, hereinafter named, in Trust for the following uses and purposes and upon the following terms: A. The net income of the Trust shall be paid to and be applied for my child's care, maintenance, education, or support at such times as my Trustee shall determine in his absolute discretion. Should the income from this Trust be insufficient to provide adequate care, maintenance, education, or support, my Trustee, in his sole discretion, may invade the principal for this purpose. B. In the administration of the Trust, the Trustee shall have the following powers, deemed to be supplementary to and not exclusive of, the general powers of trustees pursuant to law and including all powers necessary to carry the same into effect, all of which shall be exercised in a fiduciary capacity: 1. To hold any or all of the Trust Estate in the form received. 2. To sell at public or private sale, to mortgage, pledge, or hypothecate or to exchange or lease (including lease for a period extending beyond the term of this Trust) , any stocks, notes, securities, real estate, minerals, and other trust property, upon such terms, cash or credit, or both, as he may deem advisable. 3. To invest and reinvest the Trust Estate in indebtedness out of the Trust Estate. 9. To employ agents, legal counsel, brokers, and assistants, and to pay their fees and expenses as he may deem necessary or advisable to carry out the provisions of this Trust. 10. To vote in person or by proxy any shares of stock which may form part of this Trust. 11. To elect, appoint, and remove directors of any corporation, the stock of which shall constitute Trust property, and to act as a director and officer of any such corporation. 12. Generally, and without limitation by any specific enumeration herein, to manage, control, operate, reconvert, invest, reinvest, sell, exchange, lease, mortgage, pledge, pool, or otherwise encumber and deal with the property of this Trust, for and in behalf of this Trust and the beneficiary thereof, to the same extent and with the same powers that any individual would have in respect to his own property and funds. 13. To act freely under all or any of the powers by this agreement given to the Trustee in all matters concerning this Trust, after forming his judgment based upon all the circumstances of any particular situation as to the interest of this Trust and the beneficiary hereunder, without the necessity of obtaining the consent or permission of any person interested therein, or the consent or approval of any court, and notwithstanding that he may also be acting individually, or as trustee of other trusts, or as agent for other persons or corporations interested in the same matters, or may be interested in connection with the same matters as stockholder, director, or otherwise, provided, however, that he shall exercise such powers at all times in a fiduciary capacity primarily in the interest of the beneficiary hereunder. 14. To invest trust funds in interests in any common trust fund or funds now or hereafter established and being administered by the Trustee solely for the investment of trust funds. C. I specifically direct that my Trustee shall not be required to segregate the shares held in Trust in some separate accounts prior to the termination of any Trust created hereunder. Should the Trust, in the sole opinion of my Trustee, be or become too small to warrant continuing such fund in trust, or should its administration be or become impractical for any other reason, my Trustee, in his sole discretion, may deposit the trust monies in a savings account in a savings institution of the Trustee's choosing, payable to the beneficiary at majority. D. This Trust shall terminate, and the Trustee shall pay the accumulated and undistributed principal and income then remaining in his hands at termination to my child when my child has attained the age of twenty-five (25) years. If my child dies prior to attaining the age of twenty-five (25) years,, then the Trust shall terminate upon my child's death and shall be distributed in accordance with Paragraphs FOURTH or SIXTH, as if no trust had been created. SIXTH: Should neither my husband nor my son nor any of my grandchildren survive me by thirty (30) days, then I give, devise, and bequeath all of my Estate as follows: A. Fifty (50%) percent to be divided equally between my brother, JAMES D. MC"ON, of Hatfield, Pennsylvania, and my friend, DOROTHY "SUZ" GILLESPIE, so long as each shall survive me by thirty (30) days. If my brother fails to survive me by thirty (30) days, but is represented by children then living, these children shall take, firer stirpes, the share to which my brother would have been entitled if then living. If my friend, "SUZ" GILLESPIE fails to survive me by thirty (30) days, her share is to be given to her daughter, KELLY GILLESPIE, or be deposited into the Trust already established for her daughter, Kelly. B. Fifty (50%) percent to my husband's brother, WILLIAM F. BANNON, of Orangeburg, New York, so long as he shall survive me by thirty (30) days. Should he fail to survive me by thirty (30) days, then I give this portion of my Estate to ST. PETER'S COLLEGE, operated by the Society of Jesus in Jersey City, New Jersey. SEVENTH: All interests of any beneficiary in the income or principal of this Estate, while undistributed and in the possession of my Executor and Trustee, even though vested and distributable, shall not be subject to attachment, execution or sequestration for any debt, contract, obligation or liability of any beneficiary and, furthermore, shall not be subject to pledge, assignment, conveyance, or anticipation. EIGHTH: All inheritance, estate, and succession taxes (including interest and any penalties thereon) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. NINTH: I nominate,, constitute, and appoint the following persons: A. My Husband, MICHAEL J. BANNON, as Executor of this, my Last Will and Testament. In the event of the renunciation, death, resignation, or inability of my Husband -to act for whatever reason in this capacity, then I nominate, constitute, and appoint my brother-in-law, WILLIAM F. BANNON, of Orangeburg, New York, as Executor of this, my Last Will and Testament. B. My brother-in-law, WILLIAM F. BANNON, as Trustee of the Trust described herein. In the event of the renunciation, death, resignation or inability of my brother-in-law to act for whatever reason in this capacity, then I nominate, constitute and appoint my brother, JAMES D. McKEON, of Hatfield, Pennsylvania, as Trustee. I direct that no representative named above shall be required to post security for the faithful performance of his duties in any jurisdiction insofar as I am able by law to relieve him of such obligation. Any of my representatives shall be entitled to reasonable compensation for the performance of the duties set forth here. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 3rd day of August, 1992, on this, the eighth of eight typewritten pages. I have also signed the left-hand margin of the first seven of these pages for purposes of identification only. LENORE L. BANNON SIGNED, PUBLISHED, and DECLARED by the Testatrix, LENORE L. BANNON, as her Last Will and Testament, in the presence of us, who at her request, in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses, lQu�ta Y. twl4 ++' S 4 Attervo;*..J U ��„nctbv�l�A t�oS.s'" A C K N O W L E D G M E N T Commonwealth of Pennsylvania County of Cumberland I, LENORE L. BANNON, Testatrix, whose name is signed to the attached 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. LENORE L. BANNON Sworn or affirmed to and subscribed before me by Le ore L. Bannon, the Testatrix, this �'�� day of 1992. _ INN ' JNOP S3 W3 NOISS11L AM 1191)d0 MV.L tWg IIIH dMr� HIStl0 'P VNI8IVA ltl3S 7VINV10N A P P I D A V I T Commonwealth of Pennsylvania County of Cumberland We, bVIOULl. W4.1►tt and AOrIA ' F &tOeP#W , the witnesses whose names are signed to the attached instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute the instrument as her Last Will and Testament; that LENORE L.. BANNON, executed it as her free and voluntary act for the purposes 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 years of age or older, of sound mind, and under no constraint or undue influence. O.U+'&& tjdJt&� Sworn or affirmed to anc subscribed to before me by Z';/'f / ` ErLCciJ a d witnesses, this day of 4 , 1992. KATRINA �7N}TARIAC SEAL - - -'" " 4DASCH, NOTARY MIBLIC " CAXp HILL sORQ. - �' Ct;kISSIOM rvn+ aLAN0i6ptN{Ty 51 Lantern Lane Shippensburg, PA 17257 April 8, 2014 Memorandum for Record: The diamond pin that Lenore Bannon's will references and was given to Dorothy "Suz" Gillespie of 4610 Douglas Drive, Yakima , Wa, 98908 is worth $300.00. Mike Bannon cell 717-580-0143 October 15, 2013 51 Lantern Lane Shippensburg, PA 17257 Dorothy Suz Gillespie 4610 Douglas Drive Yakima, WA 98908 Dear Suz: Hi, Suz, pardon the formality of this letter, but my beloved wife, Lee, put in her will that should you receive this diamond pin attached with this IQiter. So I must document the delivery and receipt of this item receipt by email. to yo4• Please acknowledge Attachment Diamond Pin Sincerely, Michae • Bannon LeeB42 @aol.com U.S. Postal Service- CERTIFIED MAIL,. RECEIPT U •. rl USE MENNEN ru N _ F to I py!'.mot • Ir .A Peg, E :: CO a Cerl'dierl Fee `:� 7.i• i} G i.=.7`gr Hem Vn a D (FSmCd) t _s aasacieao�' �� pI O ru (FiMOrsemen[flePmetl) s.it,:i:i _ ^ . . .0-' TOW Pwm9e B Fees $ *•2?•fri?. FU ti S TO Sam o Gll - - - - oN _____------___---- _____________ Q y,smm,aP.a SECTION SENDER:�'COMPL`ETE THIS SECTION COMPLETE THIS . . ■ Complete items t,2,and 3.Also complete a Slgn item 4 ff Restricted Delivery Is desired. X - (fez ■ Print your name and address on the reverse so that we can return the card to you. B. . blr C , ■ Attach this card to the back of the mailpiece, t J C.Date of 3 or on the front If space permits. z . Is ddumy drfimmdfrom 1 0Yes t. Article Addressed to: If YES,enter-delivery aftess below: 40•No . / R 1(�( l 4 vv 3. Service Type "� go Certttted tulau ❑Express btau , 0 Registered 0 Rehm Race"for MerchmMlse 0 Insured Mall 0 C.O.D. 4. Restricted Delivey!(8ft Fee) 0 Yes 2 Arlfde Number (rMM-,rrfiomswvfwabel) 9222 2639 0000 0262 2TO4% . PS Form 3811,February 2004,.- - - D6mesac Return Reoelpi'-. '-_• .. . . 102595-024A-1540: q�q Q ? � g a oy C r N A (0 r s x n oa � A I b Q m m OD f m C z 5 00 = m r C m rL rn . � — / : . t ON w a K 4. m . _ — ,! » ± / #ar \ 2 ) ( % a 2J m / \ 7 C.> 4 « f ® � / ;77 l 1 `v;.r p`� W N _ T o w ° _ T N C C m ul 40 v N r r- nr Ci nl J O W eevu oLr. DS T N U-JND ^ , VICOO O D (rl J