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HomeMy WebLinkAbout04-24-14 (2) REV-1500 EX(02-11) Q 1505610143 {'�` OFFICIAL USE ONLY PA Department of Revenue pennsylvania County code Year File Number Bureau of Individual Taxes aeer.FUENT OF RavraaE PO BOX.280601 INHERITANCE TAX RETURN 2 1 14 0106 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 209 12 5095 01 25 2014 05 01 1918 Decedent's Last Name Suffix Decedent's First Name MI JR . IRA >? (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 ® 1. Original Return ❑ 2. Supplemental Return ❑ 3,Remainder Return(Date of Death Prior to 12.13-82) ❑ 4. Limited Estate ❑ 4a.Future Interest Compromim ❑ 5. Federal Estate Tax Return Required (data of death aflor 12-1282) ® g Decedent Died Testate ❑ 7. Decadent la uving Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) ( Copy Tm'u ❑ 9, Litigation Proceeds Received ❑ 16.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 CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Nti(t),Per LISA MARIE COYNE ESQ 717 X37 0"4 �n m c °°rr m C'9 REGISTER-OF cW Q ,aILL;yltiraEON 17— r1? r j t'r1 First Line of Address "` �Z3 ✓ cn ` C- ca 3901 MARKET STREET c C-> a -n Second Line of Address © N F rn Cry Q >DATE FILEDZ} City or Post Office State ZIP Code CAMP HILL PA 170114227 Comespondenfs e-mail address: lisa@coyeandcoyne.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 truecorrect and complete.Declaration of preparer other than the personal representative is based on all information of which propeller has any knowledge. SIGN TURF OF PERSON _ PON IE FOR FLING RE RN DATE Cynthia I Alleman / J6 ADORES 1019 Jenkins Grove,Enola,PA 17025 S1PbA,TURE0FPREeARE 0 ER THAN REP.PE.SENTATIVE DATE LISA MARIE COYNE Esq —13— 20! AD E C e &Coyne, P.C. 3 1 Market Street, Camp Hill, PA 170114227 Side 1 1505610143 1505610143 V 1505610243 REV-1500 EX Decedent's Social Security Number Decedenre Name: ALLEMAN, IRA F. JR. RECAPITULATION 1. Real Estate(Schedule A).......................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................... 2. 33 , 233 . 4 0 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C).......... 3. 4. Mortgages&Notes Receivable(Schedule D).......................................................... 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property 10 , 8 9 9 . 92 p p rty(Schedule E)................ 5. 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. 44 , 133 . 3 2 9. Funeral Expenses and Administrative Costs(Schedule H)..................................... 9. 23 , 3 1 5 . 26 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................. 10. 2 64 . 3 2 11. Total Deductions(total Lines 9 and 10).................................................................. 11. 23 , 5 7 9 . 58 12. Net Value of Estate(Line 8 minus Line 11)............................................................. 12. 20 , 5 5 3 . 74 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)............................I.................... 14. 20 , 5 5 3 . 74 TAX COMPUTATION-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.00 15. 16. Amount of Line 14 taxable at lineal rate X .045 20 , 553 . 7 4 16. 9 2 4 . 92 17. Amount of Line 14 taxable at sibling rate X - ,12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE................................................................................................................... 19. 924 92 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑ Side 2 L 1505610243 1505610243 REV-1500 EX Page 3 File Number 21 - 14 - 0106 Decedent's Complete Address: NAME Alleman, Ira F. Jr. STREET ADDRESS 2074 Jo Ann Avenue CETY STATE ZIP Hummelstown PA 17036 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 924.92 2. Credits/Payments A. Prior Payments B. Discount 46.25 Total Credits(A +B) (2) 46.25 3. Interest (3) 8.00 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2,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. (6) 878.67 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;.,....—......................................................................... ❑ 51 b. retain the right to designate who shall use the property transferred or its income;.................................— ❑ 51( c. retain a reversionary interest:or................................................................................................................. ❑ x d. receive the promise for life of either payments,benefits or care?....-........................................................ ❑ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.....................--..............................—............................................................. ❑ n 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?...................-...............................................................................................- ❑ .XI 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)(11)(i)]. 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 0 percent (72 P.S.§9116(a)(1.1)(it)]. 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.69116 ta)(1.371. A sibling is defined under Section 9102,as an individual who has at least one parent in common with the decedent,w ether y blood or adoption. REV-1683 EX.(6-98) SCHEDULE B COMMONO LTHOFPENNSYLVPNA STOCKS & BONDS INHERITANCE TM RETURN RESIDENT DECEDENT ESTATE OF Allem FILE NUMBER an, Ira F. Jr. 21 - 14 -0106 All property jointly-owned with right of survivorship must he disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF NUMBER DEATH 1 510 Shares of Otter Tail Corporation -OTTR 28.34 14,453.40 2 1500 Common Shares of Fulton Financial Corporation - FULT 12.52 18,780.00 TOTAL(Also enter on line 2, Recapitulation) 33,233.40 Pennsylvania SCHEDULE E i- DEPARTMENT TAXRET CASH BANK DEPOSITS AND MISC. RETURN INHERITANCE TAX RET f RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF Alleman, Ira F. Jr. FILE NUMBER 21 - 14 -0106 Include the proceeds of litigation and the date the proceeds were received by the estate.All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE OF DESCRIPTION NUMBER DEATH 1 Fulton Bank Checking Account 8,799.92 Account# 1600-12117 2 Vehicle (1988 Chevy Camaro,111,258 miles) -- Private Sale-- Poor Condition 2,000.00 3 Misc. Personal Property 100.00 TOTAL(Also enter on Line 5, Recapitulation) 10,899.92 i r �J RdtmBank LISTENING IS JUST THE BEGINNING.° February 28, 2014 j� Coyne& Coyne i? �R5 - 2014 D 3901 Market St Camp Hill PA 17011 utq Dear Ms. Coyne, - RE: Ira F Alleman Jr, deceased 1/25/2014 In response to your recent inquiry concerning the accounts maintained in the name of the decedent, please be advised that the following account was open at the date of death: Checking#1600-12117, opened 112/76; date of death bal ce $8799.92 on- interest bearing account, titled in his name alone with Cyn eman as power of attorney. Please be advised, the decedent also h Ashares Fulto n Financial Corporation stock. If further information is needed, please contact Fulton Financial Advisors at 717-291-2546. If you should have any further questions,please do not hesitate to contact me at 717-327-2497. Very truly yours, April Billett Credit Confirmation Processor N > ' ' d This inform yon'is furnished as a mat et of bunurt;..sp to anstkar to your siness c Inquiry,and G fur y,,ur coot, ntipj us< , rdy The bank furnishing this in,ormatuin n Ct ry,:rase;rtt m guarantsa the accuracy, completeness or rch ihty „, I I pfaV!ded. NQ r2SpCYRSti;ji{y 7S R°SURF:^ ,4.y ttiE bank or ny of its c#cers, employees er agen{s. ot:nien herein expressed is subject to change Nithout notice 1.800.FULTON.4 fultonbank.com Fu m Berk,NA Member F04C Memberof tlm Fuiron Finendpl FpmBy. ' REV 4611 EX-(10 46) pennsyivania p���p SAC,H�EME1�sH��A`� b- DEPARTMENT OF REVENUE RNBRALE)GIN,:iMAM INHERITANCE ,RESIDENT DECEDENT URN AM NGMTW�TS /'Y.w114/`�IJ 1 rV1 ESTATE OF Apeman, ILE NUMBER eman Ira F. Jr. 21 - 14-0106 -- --- ---- --- - - - Decedent's debts must be reported on Schedule I. ITEM _ NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 K.M. Knight Funeral Home 9,830.00 2 James R. Gingrich Memorials 790.00 3 Funeral Reception and Luncheon 400.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Years)Commission Paid 1 2. Attorney's Fees Coyne&Coyne, P.C. 2,000.00 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 Cumberland County- Register of Wills 138.50 5. Accountant's Fees Carey&Associates 400.00 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Cumberland Law Journal-Legal Advertisement 75.00 TOTAL(Also enter on line 9,Recapitulation) 23,315.26 .,„,Sr.Wule H COMMONWEALTH OF PENNSYLVANIA AAte�..,,,�:;,F��ug�al y�—/V���a�rt-es« INHERITANCE TAX RETURN Afths a im Costs continued RESIDENT DECEDENT continued ESTATE OF Alleman, Ira F. Jr. FILE NUMBER 21 - 14 -0106 2 Patriot News - Legal Advertisement 123.38 3 Scott Thompson -CPA-- Final 2013 Taxes 50.00 4 Postage 50.00 5 Estate Checks 25.00 6 Reserves 800.00 7 Inheritance Tax Return Filing Fee 15.00 8 Claremont Nursing Home 8,525.00 9 Alert Pharmacy Services 53.38 10 Brokers Commission Upon Liquidation of Stock and Mutual Fund 40.00 Page 2 of Schedule H tiI: pennsylvania SCHEDULE I Vj\\' DEPARTMENT AXRET RN DEBTS OF DECEDENT MORTGAGE ���MM INHERITANCE TAX RETURN � RESIDENT DECEDENT LIABILITIES & LIENS FILE NUMBER ESTATE OF Alleman, Ira F. Jr. 21 - 14 -0106 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 UCPA 14.32 2 Uncleared Checks 250.00 TOTAL(Also enter on Line 10, Recapitulation) 264.32 REV-1513 EX-(01-10) pennsylvania SCHEDULE J �l DEPARTMENT OF REVENUE p INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF Alleman, Ira F. Jr. FILE NUMBER 21 - 14-0106 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not Ust Trustee(s) I, TAXABLE DISTRIBUTIONS[include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Frederick L. Alleman Son 1/5 of Residual 219 Cockley's Drive Estate Mechanicsburg, PA 17055 2 Ira T. Alleman Son 1/5 of Residual 3981 Treasure Cove Circle Estate Naples, FL 34114 3 Bonnie J. Kundu Daughter 1/5 of Residual 6343 Stephen's Crossing Estate Mechanicsburg, PA 17050 Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate. II. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 REV-1610 EX.(01-10) - Pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Alleman, Ira F. Jr. 21 - 14 -0106 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER .NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not List Tmstoo(s) I, TAXABLE DISTRIBUTIONS[include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 4 Dr. Kathleen M. Harris Daughter 1/5 of Residual 677 S. Chimazo Drive Estate Pueblo West, CO 81007 5 Cynthia I. Alleman Daughter 1/5 of Residual 1019 Jenkins Grove Estate Enola, PA 17025 I I Page 2 of Schedule J REGISTER OF WILLS CERTIFICATE OF CUMBERLAND COUNTY GRANT OF LETTERS PENNSYLVANIA No. 2014- 00106 PA No. 21- 14- 0106 _ Estate Of: IRA FALLEMANJR (Firs(,WWI,,LasO f, Late Of: MIDDLESEX TOWNSHIP CUMBERLAND COUNTY Deceased Social Security No: WHEREAS, on the 4th day of February 2014 an instrument dated March 23rd 2007 was admitted to probate as the last will of IRA FALLEMANJR IFiw6 Middk'Late late of MIDDLESEX TOWNSHIP, CUMBERLAND County, who died on the 25th day of January 2014 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, LISA M. GRAYSON, ESQ. , Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: CYNTHIA I ALLEMAN who has duly qualified as EXECUTOR(RIX) and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURTHOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 4th day of February 2014. k egl of IUs ueputy **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) LAST WILL AND TESTAMENT OF IRA F. ALLEMAN I, IRA F. ALLEMAN, of Hummelstown, Dauphin County, Pennsylvania, being of sound mind and memory, do make publish and declare this my last will and testament, hereby revoking,. and rn declaring null and void any and all wills and cocf-Q mr le 7 rn at any time heretofore made. n} >' FIRST: I direct my Executor hereinafter nam2d-;to _pay_.my� =- 5 c� legal debts, the expenses of my last illness, my 'f,un:eral expen�jps and the administration expenses -of my estate. SECOND: I give, devise and bequeath all of my property, real, personal and mixed of whatever nature and wheresoever situate, which I may own or have the right to dispose of at the time of my death, in equal shares, to my son FREDERICK L. ALLEMAN of Mechanicsburg, Pennsylvania, my daughter, BONNIE J. KUNDU, of Mechanicsburg, Pennsylvania, my daughter, CYNTHIA I . ALLEMAN, of Enola, Pennsylvania, my son IRA T. ALLEMAN, of Castle Rock, Colorado and my daughter, KATHLEEN M. ALLEMAN, of Castle Rock, Colorado. In the event that any one of my children should. predecease me or fail to survive me for a period of sixty (60) days, the share that would have passed to said deceased child shall instead pass to the surviving children, per capita . THIRD: I name, constitute and appoint my daughter, CYNTHIA I . ALLEMAN, of Enola, Pennsylvania as the Executrix of my estate. If she shall not survive me, shall not serve as Executor for any reason, or shall cease to serve as Executor for any reason after appointment, I appoint my son, FREDERICK ALLEMAN, of Mechanicsburg, Pennsylvania, as Executrix of this Will . None of the individuals named in this paragraph shall be required to furnish a bond for the faithful performance of her duties as Executor. FOURTH: In addition to all of the powers conferred by law upon my Executor and not in limitation thereof, I hereby authorize my Executor to sell any stocks, bonds, or other personal property and any and all real estate which I may own at the time of my death, without the order of authority of any Court being required, at public or private sale, upon such terms as may in the discretion of my said Executor seems to be in the best interest of my estate. In pursuance of her power, my Executor shall execute and deliver all documents of conveyance, including deeds or bills of sale or any other instruments which may effectively transfer. title. I further authorize my Executor to settle and compromise any and all claims in connection with the administration of my estate herein and to do any and all things in his discretion that shall be conducive to the best interest of my estate. FIFTH: Any individual who has not been included as receiving a distribution from my estate has been intentionally excluded and is not to receive any of the proceeds of my estate. SIXTH: All pronouns referring to an Executor and the term "executor" shall be construed to mean any person acting as my Executor as the case may be. IN WITNESS WHEREOF, I have set my hand and seal at Cumberland County, Pennsylvania this Z- day of Plft atV 2007 . Ira F. Alleman SIGNED, sealed, published and declared by the above named Testator, Ira F. Alleman, as and for his Last Will and Testament, in the presence of us, who at his request, in his presence and in the presence of each other, have hereunto sub/ssgri):)ed our names as witnesses . !%r Y�P / `� ll,u fwoYlti:St S•i Name Address Name a // Address ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF CUMBERLAND ) I, Ira F. Alleman, the Testator, 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; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. �// Ira F. A leman SWORN or affirmed to and acknowledged before me by Ira F. Alleman, the Testator, this day of rflUe(+ 2007 . luotary ublic COMMONWEALTH OF PCNNSYLVANIA NOTARIAL SEAL TRACY K.KATSHIR,Notary Public Lemoyne$om.,Cumberland County My Commission Expires February 25.2010 AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ) COUNTY OF CUMBERLAND ) SS . We, h=m L 'E"e-7LL and ¢tir;or_ '1 —, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testator sign and execute the instrument as his Last Will, that he signed it willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses and that to the best of our knowledge, the Testator was at the time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. Address: 41C•U 1 9J4C .T S,- Address : j()L• SWORN or affirmed to and subscribed to before me by r- �uj 1, v,rr,rct and lL5nf4, --- witnesses, this 2. --�_ day of 2007 . NoLa v, P bl ' c COM O EALTHOp PENN. s_YLVANIA TRACY K OTA`RIAL SEAL L P Lemoyne$orO Cumberland l y M Commis sion Expires February 25.2010