HomeMy WebLinkAbout04-17-14 J 1505610149 iff
REV-1500 exl°z-,,,IFI)
Pennsylvania OFFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau of 60i Taxes
280
PO BOX 280601 1 INHERITANCE TAX RETURN
2 I 14 - /k 2 ✓]2
Harrisburg,PA 17128-0601 RESIDENT DECEDENT %` (J U /
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
02 11 2014 06 05 1925
Decedent's Last Name Suffix Decedent's First Name MI
Layson Betty J
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Layson Edgar J
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 O 2. Supplemental Return O 3. Remainder Return(Date of Death
Prior to 12-13-82)
O 4.Limited Estate O 4a. Future Interest Compromise(date of O 5. Federal Estate Tax Return Required
death after 12-12-82)
6.Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
Q 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 CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Numbed
John A . Feichtel , Esquire 717 6g 5803°
REGIMFC&F WILLS 465E O p
FIT
mar —Iv
First Line of Address b Z m '~ m m
za, � � v !
635 North 12th Street , Suite 400 ° c�) o
Second Line of Address O� C 3 C !!6
'O � � � m I
a DATE FI Cn O
City or Post Office State ZIP Code
Lemoyne PA 17043
Correspondent's e-mail address: jfeichtel @ssr-attorneys.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 other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATU�SO) RESPONSIBLE FOR FILING RETURN DATE .,
ADDRESS CIO M JO K ffer
1506 alnut reet, amp Hill, PA 17011
SIGN EOF P HANR SENTATIVE DATE
oX �>A/
ADDRES9 63YNorth 12th Street, Suite 40
Lemoyne, PA 17043
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610149 1505610149
i
Y
I 1505610249
J REV-1500 EX(Fl)
Decedent's Social Security Number
Decedent's Name: Betty J Layson
RECAPITULATION
1. Real Estate(Schedule A).. .. . . . . . . .. . . .. . .. . .. .. .. . ... . .. . . . . .. . .. 1. 0 • 00
2. Stocks and Bonds Schedule B 2. 0 . 00
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) . . .. . 3. 0 • 00
4. Mortgages and Notes Receivable Schedule D 4. 0 • 00
5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) . .. . .. 5. 0 • 00
6. Jointly Owned Property(Schedule F) = Separate Billing Requested . . .. 6. 0 • 00
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested .. .. 7. 100 -1168 • 33
8. Total Gross Assets(total Lines 1 through 7) . . .. . .. . . . .. . .. . .. .... . .. . . 8. 100 -1168 • 33
9. Funeral Expenses and Administrative Costs Schedule H 9. 0 • 00
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1) . .. . . . . ... . . . . 10. 0 • 00
11. Total Deductions(total Lines 9-and 10) . . . . . . .. . . . .. . .. . .. . : . . . .. . . . . 11. 0 • 00
12. Net Value of Estate(Line 8 minus Line 11) . . . . .. . . . .. . .. ... . . . . ... . . . . 12. 100,168 . 33
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J) . . . . .. . . . . . . . . . . ... . . . . 13. 0 . 00
14. Net Value Subject to Tax Line 12 minus Line 13 14, 100 ,168 . 33
.
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 0 100 ,168 . 33 15. 0 . 00
16. Amount of Line 14 taxable
at lineal rate X.0 45 0 . 00 16. 0 . 00
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 00 17. 0 . 00
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 00 18. 0 . 00
19. TAX DUE 19. 0 ' 00
.. . . . . . . .. . .. .. . .. .. . . . . ... .. . .. . . . .. . . . . .. .. . . . . . . .
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Side 2
1505610249 1505610249
REV-1500 EX(FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
Betty J. Layson
STREET ADDRESS
885 Oak Oval
CITY STATE ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 0.00
2. Credits/Payments
A.Prior Payments 0.00
B.Discount 0.00
Total Credits(A+g) 121 0.00
3. Interest (3) 0.00
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)
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
I. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred . . ... . .. . .. . ... .. . .. . . . . . . . . . . ❑ ❑X
b. retain the right to designate who shall use the property transferred or its income . . . .. . . ❑ ❑X
c. retain a reversionary interest. . . .. . .. . . .. . . El X❑
d. receive the promise for life of either payments, benefits or care? .. . .. . . . . . . .. . . . .. . . ❑ ❑X
2. If death occurred after Dec. 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 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(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.
REV-1510 EX+ (08-09)
Iffpennsytvania SCHEDULE G
OEPARTNENT OF REVENUE
INTER-VIVOS TRANSFERS AND
INHERITANCE
ESIDE TDE EDENTTURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Betty J. Layson
This schedule must be completed and fled if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes.
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECO'S EXCLUSION TAXABLE
NUMBEF INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT VALUE OF ASSET INTEREST
AND THE DATE OF TRANSFER.ATTAC H COPY OF THE DEED FOR REAL ESATE (IF APPLICABLE) VALUE
1 American General Life Annuity Policy 100,168.33 100 100,168.33
W237899
Beneficiary: Decedent's surviving spouse,
Edgar J. Layson
TOTAL (Also enter on Line 7, Recapitulation) 100,168.33
If more space is needed, use additional sheets of paper of the same size.
REV-1513 EX+ (01-10)
. pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Betty J. Layson
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and
transfers under Sec.9116(a)(1.2).]
1 Edgar J. Layson Surviving spouse 100,168.33
c/o Mary Jo Keffer
1506 Walnut Street
Camp Hill, PA 17011
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHE APPROPRIATE.
II NON-TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN:
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ONLINE 13 OF REV-1500 COVER SHEET.
If more space is needed, use additional sheets of paper of the same size.
Er
American General Life Insurance Company VENDOR NO. POLICY NO. CHECK NO
OAS OVV237899 16604050 6i-a
P.O. Box 871, Amarillo, TX 79105-0871 - iii
SNY Mellon Trust of Delowera
NEWARK.DELAWARE
PAY THIS AMOUNT
*** ONE HUNDRED THOUSAND ONE HUNDRED SIXTY-EIGHT and 33/100 DOLLARS ***
$**"**•100,168.33•
********NOT VALID BEFORE CHECK DATE
CHECK DATE 03/28114 Two signatures required
it over $250,000.00
VOID AFTER 180 DAYS
.PAY EDGAR J LAYSON
TO THE 1506 WALNUT ST
ORDER CAMP Hlll PA 17011 7Ylly/J"ne �k, �G;
Of
11' 1660405011' 1:0311003511: 030095003711'
American General Life Insurance Company
P.O. Box 871, Amarillo, TX 79105-0871 CHECK# 16604050
INTERNAL REFERENCE# 2200242520
TRANSACTION STATEMENT
NAME: BETTY LAYSON March 28, 2014
POLICY: V V 237899
TRANSACTION: DEATH CLAIM PROCEEDS
OWNER: BETTY LAYSON
AMOUNT OF CHECK $ 100,168.33
TAXABLE INCOME $ 168.33
PLEASE DETACH AND KEEP THIS STUB FOR YOUR RECORDS
LAST WILL AND TESTAMENT
OF
BETTYJ. LAYSON
a/k/a BETTY B. LAYSON
I, BETTY J. LAYSON, also known as BETTY B. LAYSON, of Mechanicsburg,
Cumberland County, Pennsylvania, declare this to be my Last Will and Testament, hereby
revoking any Will previously made by me.
I. I direct the payment of all my just debts and funeral expenses out of my estate
as soon as may be practical after my death.
II. I devise and bequeath all of my estate of whatever nature and whatever situate
unto my husband,EDGAR J. LAYSON,providing he survives me by sixty (60) days.
M. Should my husband, EDGAR J. LAYSON, fail to be living on the sixty-first
r
(615) day following my death, then I direct that my tangible personal property be distributed in
accordance with a written list made by me during my lifetime. In absence of a list or
designation on such a list, I direct that my executor(s) hereinafter named sell the tangible
personal property and add the proceeds thereof to the residue of my estate.
IV. Should my husband, EDGAR J. LAYSON, fail to be living on the sixty-first
SAIDIS (6151) day following my death, then I devise and bequeath all the residue of my estate of
SHUFF, FLOWER
& LINDSAY whatever nature and wherever situate be distributed as follows:
ATMRNEVS•AT•LA W
2107 Mdf6e1 Street
A. The sum of $l
c�m�ern,PA ,000.00 to the Emmanuel United Methodist Church of
Royalton, Pennsylvania.
1
hTti-als
e
B. The sum of$1,000.00 the Church of God, Camp Hill, Pennsylvania.
C. The balance of the residue shall be divided in equal shares among those
of the following named nieces and nephews of my husband and myself who are living at the
time of my death: MADELYN KASE, now of 100 Fetrow Lane, New Cumberland, PA;
MARY JO KEFFER, now of 1516 Walnut Street, Camp Hill, PA; JOHN WILLIAM
BRICKMAN, now of 2354 Geyers Church Road, Middletown, PA; and KAY ANN
BAXTER, now of 849 Hickory Lane, Middletown, PA. Should any of them be deceased, his
or her share shall be divided among the foregoing persons who survive me.
V. I appoint my husband, EDGAR J. LAYSON, as Executor of my estate. Should
my said husband fail to qualify or cease to act as such, then I appoint MARY JO KEFFER and
KAY ANN BAXTER to act as Co-Executrices. None of my personal representatives shall be
required to post bond in this or any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal on this, the
day of November, 2005.
(SEAL)
BET Z J. LAYSON
a/k/a BETTY B.LAYSON
Signed, sealed, published and declared by BETTY J. LAYSON, a/k/a BETTY B. LAYSON,
the Testatrix herein named, on this and two (2) other sheets of paper, as and for her Last Will
SAIDIS and Testament, in our presence, who, in her presence, at her request, and in the presence of
SHUFF, FLOWER each other,have hereunto subscribed our names as attesting witnesses.
& LINDSAY
ATTORNEYS-AT-MW
2109 Markel Slreel
Camp Hill, PA 4 df�
N Address
Name Address
2
COMMONWEALTH OF PENNSYLVANIA
SS.
COUNTY OF CUMBERLAND
WE, the undersigned, 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 Testament and that she signed willingly(or willingly directed another to sign for her), and
that she executed it as her free will 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
witnesses and that to the best of their knowledge the Testatrix was at that time eighteen years
of age or older, of sound mind, and under no constraint or undue influence.
93ETTY'J. Z AYSON
a/k/a BETTY B. LAYSON, Testatrix
rn y
Witness
Witness
Subscribed, sworn to and acknowledged before me by the Testatrix, BETTY J.
LAYSON, a/k/a BETTY B. LAYSON, and subscribed and sworn to before me by both
witnesses, this day of November, 2005. /
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
SAIDIS Lwcoaz araJ.Er uinger, tarypubGc No ary u lic
rlisle Bono,Cumberland County SHUFF, FLOWER ommssanExpresOcL17,20p9
& LINDSAY Member,Pennsylvania Association of Notaries
ATTORNEVS•AT•IAW
2109 Market Street
Camp Hill, PA
3
CODICIL TO
THE LAST INTILL AND TESTAMENT
OF
BETTY J. LAYSON
1, BETTY J. LAYSON, of Upper Allen Township, Cumberland County,
Pennsylvania, declare this to be the sole codicil to my Last Will and Testament dated
November 14, 2005.
I. I hereby amend Paragraph IV of my said Last Will and Testament to
provide that the subparagraphs shall read as follows:
A. The sum of$1,000 shall be paid to the EMMANUEL UNITED
METHODIST CHURCH OF ROYALTON, Pennsylvania;
B. The sum of$1,000 shall be paid to the CHURCH OF GOD, Camp
Hill, Pennsylvania;
C. The sum of$5,000 (or 5% of the residue of my estate, whichever is
less) shall be paid to my nephew, MICHAEL WILSON;
D. The sum of$5,000, or five percent (5%) of the residue of my estate,
whichever is less, shall be paid to MADELYN KASE, of New Cumberland,
Pennsylvania;
E. The balance of the residue shall be divided in equal shares among
the following named nieces and nephews of my husband and myself who are living
at the time of my death: MARY JO KEFFER, now of 1516 Walnut Street, Camp
Hill, Pennsylvania; JOHN WILLIAM BRJCKMAN, now of 2354 Geyers Church
Road, Middletown, Pennsylvania; and KAY ANN BAXTER, now of 849 Hickory
Lane, Middletown, Pennsylvania. Should any of them be deceased, his or her
Law Offices of share shall be divided among the foregoing named persons who survive me.
Saidis
II. In all other respects I hereby ratify, confirm and republish my Last Will and
Sullivan Testament dated November 14, 2005, together with this sole codicil as and for my Last
& Rogers will.
635 North 12th Strew y
Suire 400 /!^
Lemoyne,PA 17043 IN,WIT'NESS WHEREOF, I have hereunto set my hand and seal on this, the?
day of 2012.
BETTIf h:LAYKb (SEAL)
A
Signed, published and declared on the date thereof by the above-named, BETTY J.
LAYSON, as and for the sole codicil to the Last Will and Testament dated November 14,
2005, 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 hereto.
Name 7 Address
Name Address
COMMONWEALTH OF PENNSYLVANIA }
COUNTY OF CUMBERLAND }
WE, the undersigned, 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 Codicil
to her Last Will and Testament and that she signed willingly (or willingly directed another
to sign for her), and that she executed it as her free will and voluntary act for the purposes
therein expressed, and that each of the witnesses, in the presence and hearing of the
testatrix signed the codicil as witnesses and that to the best of their knowledge the testatrix
was at that time eighteen years of age or older, of sound mind, and under no constrain or
undue influence.
9. ALJJ
BETTY j.,/t.4M69, Testatrix
✓ Witness
Law Offices of
Saidis Witness
Sullivan
& Rogers
635 No«h 12th street Subscribed, sworn to and acknowledged before me by the testatri x. and subscribed
Suite A 400 1 and sworn to before me by both witnesses, this day of�C tjt �.� , 2012.
Lemoyne,PA 17043
COMMONWEALTH OF PENNSYLVANIA
NOTARIAL SEAL
KELLY R. HOWELL,Notary Public
Lemoyne Boro.,Cumberland County Notary ublr
LmyCommission Expires September 2,2014
Law Offices of
SAIDIS, SULLIVAN & ROGERS
A PROFESSIONAL CORPORATION
635 NORTH 12TH STREET,SUITE 400
ROBERT C.SAIDIS LEMOYNE,PENNSYLVANIA 17043
TELEPHONE: 717 612-5800-FACSIMILE: 717 612-5805 CARLISLE OFFICE:
DANIEL R L. GEES SULLIVAN EMAIL:lattorne @ssr-atforne scom 1 26 WEST HIGH STREET
ELYSE E.ROGERS Y Y
JOHN A.FEICHTEL www.ssr-attorneys.com CARLISLE,P ]7013
TELEPHONE:(71'1)244 3-6222
MARYLOU MATAS FACSIMILE: (717)243-6486
ANNA BORRO HAYS I Counsel
DEAN E.REYNOSA O
TODD F.TRUNTZ STEPHEN L.GROSE
SEAN M.SHULTZ
HANNAH WHITE-GIBSON REPLY TO LEMOYNE
Direct Dial: (717)612-5803
Email:jfeichtel[7ssr-attornevs.com
April 16, 2014
VIA HAND DELIVERY
N
Register of Wills C'> s
Cumberland County Courthouse Grn'
One Courthouse Square ^I i c> to 0
Carlisle, PA 17013 y m i" rn m
Re: Estate of Betty J. Layson o c:' n 't
Date of Death: February 11, 2014 ° C= c
SSN: 174-20-9800 c `I N m
-C co °1 1
CA
Dear Madam:
Enclosed for filing with your office in the above estate is the Pennsylvania Inheritance ~
Tax Return(in duplicate). This is a non-probate return and there is no tax due.
Please time-stamp the extra copy of this letter and return it with our messenger. Thank
you for your attention to this matter.
Very truly yours,
SAIDIS SULLIV N & ROGERS, P.C.
y
John A. Feichtel
JAF/krh
Enclosures
cc: Edgar J. Layson(w/ encls.)