HomeMy WebLinkAbout09-03-14 REV-1 500 EX(02-11) 1505610143
PA Department of Revenue OFFICIAL USE ONLY
P Pennsylvania
bureau of Individual Taxes County code year Fue Number
oEe^e*rnsn*o.es.�«us
PO BOx.280601 INHERITANCE TAX RETURN 2 1 14 0224
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
12 20 2013 05 09' 1918
Decedent's Last Name Suffix Decedent's First Name MI
O ' NEILL RICHARD J
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
O ' NEILL BETTY ,1
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)
Q 4. Limited Estate [3 4a.Future Interest compromise (�
(data Of death wryer 12 12-82}
5. Federal Estate Tax Return Required
P
8 DeCedeni Died Testram 7 DecatleNMamialneda Living TmSt 0
(Affect,Copy of Will) - (Attach Copy of Trust) __ 8. Total Number of Safe Deposit Boxes
[] 9. Litigation Proceeds Received 10.Spousal Poverty Credit(Date of Death p,Eiection to tax under Sec.9113(A)
between 12-31-91 and 1-1-95) (Attach Schedule 0)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name
Daytime TelepWne Numba a
GERALD J BRINSER 717 84 c6348:Z �:r `0
m 4�r� ^1 nj
REGISTER 41a USE ONLl�
—t
First Line of Address :7J
6 E MAIN STREET v C3
r .
Second Line of Address --i r"o
PO BOX 323 � C
City or Post Office - State ZIP Code DATE FILED
PALMYRA PA 17078
Correspondrall e-mail address: gibrina@aol.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.
SISNATURE OF FERS N RESPONSIBLE FOR FILING RETURN DATE
a w&� Betty J. O'Neill
ADD ESS
712 Oak O 1, Mechanicsburg, PA 17055
SIGNATURE OF R AREROTHERTH RE RESENTATWE DATE
Gerald J Brinser
ADDRESS
Brinser,Wagner&Zimmerman
6 E.Main Street, Palmyra, PA 17078
Side 1
1505610143 1505610143
1
1505610243
�J REV-1500EX
RECAPITULATION
1. Real Estate(Schedule A).......................................................................................... 1.
2. Stacks and Bonds(Schedule B).............................._............................................... 2.
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C).......... 3.
4, Mortgages&Notes Receivable(Schedule 0).......................................................... 4.
5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)................ 5. 25 , 0 0 0 . 00
6. Jointly Owned Property(Schedule F) [3 Separate Billing Requested............. 6.
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) 0 Separate Billing Requested............. 7.
8. Total Gross Assets(total Lines 1 through 7).......................................................... 8. 25 , 000 . 00
9. Funeral Expenses and Administrative Costs(Schedule H)...........___.................... 9. 173 . 5 0
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................. 10.
11. Total Deductions(total Lines 9 and 10)................................---___...................... 11. 173 . 50
12, Net Value of Estate(Line 8 minus Line 11)............................................................. 12. 24 , 8 2 6 . 5 0
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J)...................................._........... 13,
a-14. Net Value Subject to Tax(Line 12 minus Line 13).......................... ............. ....... 14. 24 , 826 . 50
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 24 , 826 . 50 15. 0 . 00
16. Amounfof'L"me 14 taxable
at lineal rate X .045 16.
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. 0 . 00
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑
Side 2
1505610243 1505610243
REV-1500 EX Page 3 File Number 21 - 14 - 0224
Decedent's Complete Address:
DECEDENT'S NAME
O'Neill, Richard J.
STREETADDRESS
712 Oak Oval
CITY STATE ZIP
Mechanicsburg PA 17055
Tax Payments and Credits:
1, Tax Due(Page 2,Line 19)
{i} 0.00
2. Credits/Payments
A. Prior Payments
B. Discount
Total Credits(A +B) (2) 0.00
1 Interest
(3) t).oa
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 i +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;.......................... .......................... I
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?.........._..._.........._............_....._.........--.
2. if death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?............--...................................-................-............................................... ❑ ❑x
1 Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?,,.._... ❑ 0
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 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)(ir)). 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 refum 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 R.S.§9116(a)(1.2)3,
•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,wfiether by bioo�or adoption.
LbPennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH
INHERITANCE TAX RETURN , BANK DEPOSITS AND MISC.
RESIDENT DECEDENT PERSONAL PROPERTY
ESTATE OF O'Neill, Richard J. FILE NUMBER
21 - 14 - 0224
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
NUMBER DESCRIPTION VALUE AT DATE OF
DEATH
1 Lincoln Financial Group- Life Insurance, Policy No. 1041339 25,000.00
TOTAL(Also enter on Line 5, Recapitulation) 25,000.00
REV-1511 EX.(10,()9)
A pennsylvania SCHEDULE
DEPARTMENT OF REVENUE FUN�E�rR�pA�L EpXAP�EryN�SES A�Pr-�B
RESIDENT ADI Ns1�W wa) IJ
RESIDEANCFT XRE
ESTATE OF O'Neill, Richard J. FILE NUMBER_
21 - 14-0224 _
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT
A.
B. ADMINISTRATIVE COSTS:
1, Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zip
Year(s)Commission Paid
2. Attorney's Fees
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 Register of Wills (Ltrs. Pd. $90.00 = $25,001 -$50,000) 173.50
5. Accountant's Fees 11
6. Tax Return Preparers Fees
7, Other Administrative Costs
1
TOTAL(Also enter on line 9, Recapitulation) 173.50
REV-1513 EX.(01-10)
pennsylvania SCHEDULE J
DEPARTMENTOF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF I FILE NUMBER
O'Neill, Richard J.
21 - 14-0224
IMezchanicsburg,ND ADDRESS OF PERSON(S) RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
RECEIVING PROPERTY DECEDENT (Words) ($$$)
Do Not List Trustee(s)
RIBUTIONSIinclude outright spousal
distributions,and transfers
under Sec.9116(a)(1.2)I
ill Spouse Entire Residue ircle 24,826.50
urg, PA 17055
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
ropy
WILL
OF
RICHARD J. O'NEILL
I;.RICHARD J. O'NEILL, currently of Upper Allen Township, Cumberland
County, Pennsylvania, declare this to be my Last Will and Testament, hereby revoking any
and all prior Wills and Codicils made by me.
I. I direct that all my just debts and funeral expenses be paid from the assets of my
estate as soon as practicable after my demise.
71�
II. I direct that all estate and inheritance taxes that may be assessed in`eonsequence of
my death, shall be paid out of the principal of my,general estate to the same effect as if said
taxes were expenses of administration, and all property'includable in my taxable estate
whether or not passing.under this Will shall be free and clear thereof.
III. I bequeath unto my.wife,,Betty, J. O'Neill, all'tangible. personal 'property which I
own at my.death. If.she predeceases me, this bequest shall pass as part of my'residuary
estate under Paragraph V below.
IV. In the event thatiI predecease my `wife, Betty, I devise and bequeath all the rest,
residue and remainder,of my estate unto my`hereinafter-named Trustee to be held IN TRUST
for the.benefit of my wife, Betty,.as set.forth in Paragraph VI below.
V. In the event that my wife, Betty,`does not survive me, l devise and bequeath my
residuary estate that would have otherwise passed under Paiazagraph IV above equally unto
my four (4) children, namely, John A. O'Neill, Jane O'Neill Campbell, Margaret O'Neill
Water and William O'Neill. If any child predeceases me,his or her share shall pass unto his
or her issue per stirpes. ,If said child leaves no issue,that share shall pass equally unto my
other children or their issue per stiipes. ,
i
VI. In the event that any share of my estate passes into a trust fund for the benefit of my
wife, Betty,as set forth above, said funds shall'be held pursuant to the following specific
terms and conditions:
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E. In general,to exercise all powers in the management ofproperty
hereunder which an individual could exercise in the management of similar
property owned in his own right upon such terms and conditions as they may
deem best, and to execute and deliver all instruments and to do all acts which
they may deem necessary or proper to carry out the purposes of the trust.
VIII. No interest of any beneficiary of my estate, either in income or principal, shall be
subject to anticipation or to pledge,assignment,sale or transfer in any manner,nor shall any
beneficiary have power in any manner to charge or encumber his interest, either in income
or principal,nor shall the interest of any beneficiary be liable or subject in any manner while
in the possession of my fiduciaries hereunder for the liability of such beneficiary, whether
such liability arises from his debts, contracts, torts or other engagements of any type.
IX. Any amounts which are payable to a beneficiary under this Will may, at the
discretion of my fiduciaries hereunder,be paid to the guardian of the person and/or property
of such beneficiary, to the person who has custody of such beneficiary, or directly to such
beneficiary,or may be applied for the use or benefit of such beneficiary. The receipt of such
guardian, custodian,or beneficiary or evidence of the application of such amounts, shalt be
a full and complete discharge of my fiduciaries hereunder to the extent of such payment or
application. This paragraph shall be applicable to payments of income as well as principal.
X. 1 appoint my wife,Betty J. O'Neill,Executrix of this my Will. In the event that she
fails to qualify or ceases to act as Executrix,I appoint my daughter,Jane O'Neill Campbell,
Executrix of this my Will. In the event that she fails to qualify or ceases to act as Executrix,
I appoint my daughter,Margaret C.O'Neill Water,Executrix in her place. In the event that
she fails to qualify or ceases to act as Executrix,I appoint my son,John A.O'Neill,Executor
of this my Will. In the event that he fails to qualify or ceases to act as Executor, I appoint
my son, 'William O'Neill, Executor of this my Will.
XI. In the event that any portion of my estate passes into a trust fund for the benefit of
my wife,Betty,I appoint my daughter,Jane O'Neill Campbell,as Trustee. In the event that
she fails to qualify or ceases to act as Trustee, I appoint my daughter, Margaret C. O'Neill
Water, as Trustee in her place. In the event that she fails to qualify or ceases to act as
Trustee, I appoint my son, John A. O'Neill, as Trustee. In the event that he fails to qualify
or ceases to act as Trustee, I appoint my son, William O'Neill, Trustee of this my Will.
XII. I direct that no bond be required of my fiduciaries for the faithful performance of
theiy,outies in any jurisdiction.
-3- _ e _
r
IN WITNESS WHEREOF,
my Last Will types Ii I,RICHARD J.O'NEILL,herewith set my hand to this
tten on five (4) sheets of paper including the attestation clause and
Signatures of witnesses, this M fh day of ,y 4 Q f� 2002.
U (SEAL)
RI RD J. O' ILL
Signed by RICHARD J. O'NEILL, by him declared to be his Will in our presence,
who have hereunto subscribed our names as witnesses in his presence and at his request,this
141M day of �'7r//cir 2002.
residing at
[A.IPw.r J �h-4�901 iti
residing at
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF e u nn}j2r 1
WE, RICHARD J. O'NEILL, GERALD J. BRINSER and ��xleh'e- J. Fuq0&6
,.the testator and the witnesses, respectively, whose names are signed to the
attached or foregoing instrument, being first duly affirmed, do hereby declare to the
undersigned authority that the testator signed and executed the instrument as his Last Will
and that he signed willingly (or willingly directed another to sign for him), and that he
executed it as his free and voluntary act for the purposes therein expressed, and that each of
the witnesses, in the presence and hearing of the testator, signed the Will as witnesses and
that to the best of our knowledge the testator was at that time eighteen years of age or older,
of sound mind and under no constraint or undue influence.
A
RICI RD J. O' ILL
? 1
WI ET�SS
WITNESS
Subscribed,sworn or affirmed and acknowledged before me by RICHARD J. O'NEILL,
the testator, GERALD J. BRINSER and VcJeeie j, sly witnesses,
this l4 E'day of Ma rc(A 2002.
(SEAL)
Notary Public
NoWW Seal
VkkY M.Haft Notary Public
Upper AUm Twp,On>bw1aneOauty
My O+ iat E�6ea Oeoerr�er3t,Zoos
Member,Pem*vaNa Amcfa#m OF Notaries
-5-
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RECEIPT FOR PAYMENT
LISA M. GRAYSON, ESQ. Receipt Date : 3/11/2014
Cumberland County - Register Of Wills Receipt Time : 15 : 03 : 12
Carlisle, PA 17 6 13
One Courthouse Square Receipt No. : 1077270
O 'NEILL RICHARD J
Estate File No. : 2014-00224 ---
Paid By Remarks : BETTY J O 'NEILL
HMW
-------- -------------- Receipt Distribution ----- ---- ---------------
Fee/Tax Description Payment Amount Payee Name
PETITION LTRS TEST 90 . 00 CUMBERLAND COUNTY GENERAL FUN
WILL 15 . 00 CUMBERLAND COUNTY GENERAL FUN
SHORT CERTIFICATE
JCS FEE 10 . 00 CUMBERLAND COUNTY GENERAL FUN AUTOMATION FEE 23 . 50 BUREAU OF RECEIPTS & CNTR M.D INVENTORY 5 . 00 CUMBERLAND COUNTY GENERAL FUN INH TAX RETURN 15 . 00 CUMBERLAND COUNTY GENERAL FUN
- 15 . 00 CUMBERLAND COUNTY GENERAL FUN
Check# 5713 -----
Total Received. . . . . . . . . 173 . 50
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LAW OFFICES
BRINSER,WACNER& ZIMMERMAN
6 EASE MAIN STREET-SECOND FLOOR
(EAST MAIN&SOUTH RAILROAD STREETS)
P.O.BOX 323
PALMYRA.PA 17078
PHONE:(717)838-6348
FAX:(717)838-6912 MECHANICSBURG OFFICE
MESSIAH VILLAGE
GERALD J. BRINSER 100 M'I.ALLEN DRIVE
KEITH D. WAGNER MECHANICSB6 Qa FA 17055
JOHN M.ZIMMIRMAN
CALEI3 J.ZIMMERMAN �iONF/FAX�)69Z6610
xw C ) m
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September 2, 2014 vo ea it a
ca zia
—0
Glenda Farner Strasbaugh, Register of Wills . ,
Cumberland County Courthouse —'+ r m
1 Courthouse Square e a . ca '
Carlisle, PA 17013 `
In Re: Richard J. O'Neill Estate
File No. 21-14-0224
Dear Register of Wills,
Enclosed you will find an Inventory and two(2)copies of the PA Inheritance Tax Return for
the above-captioned estate.
If you have any questions, please feel free to contact me.
Thank you.
Very truly yours,
BRINSER, WAGNER & ZIMMERMAN
i" q• b" 1
Gerald J. Brmser
GJB/wlc
Enclosures
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