HomeMy WebLinkAbout08-14-14 REV 500 EX(02-11)(FI)
1505611185
REV-1 OFFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau of Individual Taxes
PO BOX 280601 INHERITANCE TAX RETURN 21 14 0473
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
01032014 03311942
Decedent's Last Name Suffix Decedent's First Name MI
GRIER JOSEPH P
(if Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
GRIER BETTY H
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
167-40-0257 REGISTER OF WILLS
FILL IN APPROPRIATE BOXES BELOW
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 & Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
❑ 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 Number
CRAIG A - HATCH, ESQ - 717-731-9600
REGISTER ILLS USEONLI'
GO
C-J r•
T
L c
First Line of Address r--
2109 MARKET STREET
Second Line of Address C)CD
D
City or Post Office State ZIP code DATE FILED
CD T
CAMP HILL PA 17011
Carrespondem's e-mail address: C- HATCHs@HHGLLP .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.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
BETTY H . DRIER, EXECUTOR 44 a��y
ADDRESS
1137 DRY POWDER CIRCLE MECHANICSBURG, PA 17050
SIGNATURE OF PREPARER OTHER THAN REPRESENTATNE DAT
CRAIG A • HATCH, ESQ •
dw-
ADDRESS
2109 MARKET STREET CAMP HILL, PA 17011
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505611185 OM46473.000 1505611185
1505611285
REV-1500 EX(R)
Decedent's Social Security Number
Decedent's Name: GRIER JOSEPH P
RECAPITULATION
1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 *0 - 00
2. Stocks and Bonds(Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . 2, $0 •0 0
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, $45,990. 62
6. Jointly Owned Property(Schedule F) 7 Separate Billing Requested , , , 6. $0 - 00
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) ❑ Separate Billing Requested . . . . 7. $0 • 00
8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . 8, $45,990 - 62
9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . , . . . . . 9. $1,921-84
10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule I) , , , , , , , . , 16, $0 • 00
11. Total Deductions(total Lines 9 and 10), , , , , , , , , , , , , , , , , , , , , 11. $1,921 -8 4
12. Net Value of Estate(Line 8 minus Line 11) , , , , , , , , , , , , , , , , , , , 12, *44 ,068 • 78
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J), , , , , , , , , , , , , , , ,13. $0-oil
14. Net Value Subject to Tax(Line 12 minus Line 13) , 14. $44 ,068 • 78
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15, Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(12)x.0n $441068 .78 15. $0. 00
16, Amount of Line 14 taxable
at lineal rate X.0_Ii5 $0 . 00 16. $0 . 00
17. Amount of Line 14 taxable
at sibling rate X.12 $0 .110 17. $0 .00
18. Amount of Line 14 taxable
at collateral rate X.15 $0 - 00 18. *11 . 00
19, TAX DUE . . . . . . . . . 19. *0 -0 0
26. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑
Side 2
1505611285 1505611265 J
OM4648 3.000
REV-1500 EX(Ft) Page 3 File Number
Decedent's Complete Address: 21 14 0 4 7 3
DECEDENTS NAME
GRIER JOSEPH P
STREET ADDRESS
1137 DRY POWDER CIRCLE
CUMBERLAND
CITY STATE ZIP
MECHANICSBURG PA 1705
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+B) (2) $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.
Fitt in box on Page 2,Line 20 to request a refund, (4) $0 - 00
S. If Line i +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) $0 -130
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 . . . . . . . . , 1:1 c. retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 (((n'''��� t
�
without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . .-death . . . . u
3. Did decedent own an"in trust for"or payable-upon bank account or security at his or her death? . u
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.§9l 16(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 PS.§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 PS.§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,man individual who has at least one parent in common with the decedent,whether by blood or adoption.
OM4671 2 000
REV-1508EXr(Ca-12) �
pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH,BANK DEPOSITS&MISC.
INHERITANCE ID CEDDENTTUR" PERSONAL PROPERTY
ESTATE OF: FILE NUMBER:
Joseph P Crier 21 14 0473
Include the proceeds of litigation and the dale the proceeds were received by the estate.
All property jointly owned with right of sumlvonship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. CIT Bank
Certificate of Deposit No. 1000006411 $45,990.62
TOTAL(Also enter on line 5,Recapitulation) $ $45,990.62
2w46AD 2.000 If more space is needed,use additional sheets of paper of the same size.
REU1511 Ex.(aa , SCHEDULE H
Pee nnsylvania
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
I N-1ERTANCE TM RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Joseph P Grier 21 14 0473
Decedent's debts must be reported on Schedule 1.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERALEXPENSES:
1. None
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representatives)
Street Address
City State ZIP
Year(s)Commission Paid:
2. Attorney Fees: $1,450.00
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: $169.50
5. Accountant Fees:
S. Tax Return Preparer Fees:
7.
1 Cumberland Law Journal
publication fee $75.00
2 Patriot-News
publication fee $206.34
TOTAL(Also enter on Line 9 Recapitulation) 1$ $1,921.84
3w46AG 2.000 If more space is needed,use additional sheets of paper of the same size.
REV-1513EX+( SCHEDULE J
Pennnsns ylvania
DEPARTGENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Jose h P. Grier 21 14 0473
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustees) OF ESTATE
i TAXABLE DISTRIBUTIONS(indude outright spousal distributions and transfers under
Sec.9116(a)(1.2).]
1, Betty H. Grier
1137 Dry Powder Circle
Mechanicsburg, PA 17050
100% of Residuet $44,068.78 Surviving Spouse $44,068.78
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN!ABOVE ON LINES 16 THROUGH 19 OF REV-1500 COVER SHEET,AS APPROPRIATE.
II NONTAXABLE DISTRIBUTIONS
A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
i.
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ $0.00
9W46Al2A00 If more space is needed,use additional sheets of paper of the same size.
LAST WILL AND TESTAMENT
OF 'CD=. r n
-- c
JOSEPH P. GRIER �vs
I, JOSEPH P. GRIER, of 1137 Dry Powder Circle, (Cumberland County)
Mechanicsburg, Pennsylvania 17050, being of sound and disposing mind and memory, do
hereby make,publish and declare this for and as my Last Will and Testament hereby revoking
any and all Wills by me at any time heretofore made.
ITEM I- I direct my Executrix, hereinafter named, to pay all my just and lawful debts
and funeral expenses out of my personal estate as soon after my decease as is convenient.
ITEM II - All the rest, residue and remainder of my Estate, real, personal, and mixed,
wheresoever situate, I give, devise and bequeath,to my wife,BETTY H. GRIER.
Rupp and Meikle
355 North 21"Street,Suite 205 Initials
Camp Hill, PA 17011
717-761-3459
ITEM III- In the event my wife,BETTY,predeceases me,then I give,devise and bequeath
all the rest,residue and remainder of my Estate,real,personal and mixed,wheresoever situate,
as follows:
A. A specific gift of Fifty Thousand Dollars($50,000.00)to my sister,JOAN
HARDING, of Scranton, PA.
B. One-quarter (1/4) of balance to my son,DAVID, per stirpes.
C. One-quarter(1/4) of balance to my daughter, DEBORAH, per stirpes.
D. One-half(%) of balance to my son,DENNIS, per stirpes.
ITEM IV- Until distributed,no gift or beneficial interest shall be subject to anticipation or
to voluntary or involuntarily alienation.
ITEM V - All federal, state and other death taxes, payable because of my death with
respect to the property forming my gross estate for tax purposes,whether or not passing under
this Will, including any interest or penalty imposed in connection with such tax, shall be
considered part of the expenses of the administration of my estate and shall be paid from my
estate without apportionment or right of reimbursement. All such taxes on present or future
interests shall be paid at such time or times as my Executrix may think proper,regardless of
whether such taxes are then due.
Initials J_r
2
ITEM VI- My Executrix, appointed under this will shall have the following powers:
A. To retain any or all assets of my estate,real or personal,without regard
to any principle of diversification, risk, or productivity.
B. To invest in all forms of property,including stocks,common trust funds
and mortgage investment funds, without restriction to investment
authorized for Pennsylvania fiduciaries as she deems proper, without
regard to any principle of diversification, risk, or productivity.
C. To sell at public or private sale, to exchange or to lease, for any period
of time, any real or personal property and to give options for sales,
exchanges or leases,for such prices and upon such terms and conditions
as she deems proper.
D. To borrow money from any person or institution including my Executrix
and to mortgage or pledge any or all real or personal property as my
Executrix in her sole discretion shall choose, without regard for the
dispositive provisions of this instrument.
E. To compromise any claim or controversy.
Initials r.f 7-'
3
F. To exercise any option, right or privilege granted in insurance policies
or in other investments.
ITEM VII- I nominate and appoint my wife, BETTY H. GRIER, as the Executrix of this,
my Last Will and Testament. If my wife predeceases me or is unable to serve as such, then I
nominate and appoint my son,DENNIS GRIER, as the Successor Executor of this, my Last
Will and Testament.
ITEM VIII- No bond or other security shall be required of the Executrix appointed in this
Will.
ITEM IX- I direct that my body be cremated. I direct that my Executor make all of my
funeral arrangements and carry out my direction to be cremated. If there is any interference
with this directive in this,my Last Will and Testament,then that party who interferes with this
directive shall forfeit and relinquish their interest and/or fiduciary position in my Estate under
this, my Last Will and Testament.
Initials
4
IN WITNESS WHEREOF,I have hereunto set my hand and seal this C - ' day
of: -r irriJi:� x, 2003.
(SEAT.)
JOSEPH P. GRIER
WITNESSES: F}`
residing at
L4.�//(fie / f�
ut, ALL .[r? residingat
5
i
COMMONWEALTH OF PENNSYLVANIA
ss.
COUNTY OF CUMBERLAND
WE, JOSEPH P. GRIER, and—
the TESTATOR and WITNESSES having signed our
names to the attached or foregoing instrument, being first duly sworn, do hereby declare to
the undersigned authority that the Testator signed and executed the instrument as his Last
Will and Testament and that he had 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
witness and to the best of his or her knowledge the Testator was at that time eighteen (18)
years of age or older, of sound mind, and under no constraint or undue influence.
J49EPH P. GRIER,Testator
WITNESSES:
4
Subscribed, sworn to, and acknowledged before a by JOSEPHR the
Testator, and ubscribed and sworn to before me by 1- , and
witnesses, this / " day of , 2003.
tary Public
REGISTER OF WILLS CERTIFICATE OF
CUMBERLAND COUNTY GRANT OF LETTERS
PENNSYLVANIA
No. 2014- 004 73 PA No. 21- 14- 0473
Estate Of: JOSEPHPGRIER
(Firs,Middle,Le.V
Late Of: HAMPDEN TOWNSHIP
CUMBERLAND COUNTY
0 Deceased
Social Security No:
WHEREAS, on the 15th day of May 2014 an instrument dated
September 16th 2003 was admitted to probate as the last will of
JOSEPH P GRIER
(First,Middle,LHStJ
late of HAMPDEN TOWNSHIP, CUMBERLAND County,
who died on the 3rd 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 TESTAMENTARYto:
BETTY H GRIER
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 COURT HOUSE,
CARLISLE, PENNSYLVANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 15th day of May 2014.
Register ills
Deputy
**NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)
PA REV-1500
SCHEDULE E
CASH, BANK DEPOSITS &
MISCELLANEOUS PERSONAL
PROPERTY
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Security lealuees Included.Details on back...
PA REV-1500
SCHEDULE H
FUNERAL EXPENSES and
ADMINISTRATIVE COSTS
RECEIPT FOR PAYMENT
-------------------
-------------------
LISA M. GRAYSON, ESQ. Receipt Date : 5/15/2014
Cumberland County - Register Of Wills Receipt Time : 10 :44 : 32
One Courthouse Square Receipt No. : 1078014
Carlisle, PA 17613
GRIER JOSEPH P
Estate File No. : 2014-00473
Paid By Remarks : BETTY H GRIER
--------- -- ------------- 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 25 . 00 CUMBERLAND COUNTY GENERAL FUN
JCS FEE 23 . 50 BUREAU OF RECEIPTS & CNTR M.D
AUTOMATION FEE 5 . 00 CUMBERLAND COUNTY GENERAL FUN
INH TAX RETURN 15 . 00 CUMBERLAND COUNTY GENERAL FUN
INVENTORY 15 . 00 CUMBERLAND COUNTY GENERAL FUN
Check# 131 $188 . 50
Total Received. . . . . . . . . $188 . 50
r
gi AND
�RSSOCV'�°
CUMBERLAND LAW JOURNAL
32 SOUTH BEDFORD STREET
CARLISLE, PA 17013
Tele: (717)249-3166 Fax:(717)249-2663
July 25, 2014
Cumberland Law Journal is published every Friday by the Cumberland County
Bar Association and is designated by the Court of Common Pleas as the official legal
publication for Cumberland County and the legal newspaper for publication of legal
notices.
TO: Craig A. Hatch, Esquire
RE: Joseph P. Grier Estate
Legal advertisements must be received by Friday Noon. All legal advertising
must be paid in advance. Make all checks payable to: Cumberland Law Journal.
Advertisement inserted on following dates:
July 11, July 18, and July 25, 2014
Advertising Cost $ 75.00
Proof of Publication $ 0.00
Second Proof Request $ 0.00
Payment received $ 75.00
Total Amount Due $ 0.00
Becky H. Morgenthal, Executive Director
The Patriot-News Co. h� at�iot~ CAS
2020 Technology Pkwy
Suite 300
Mechanicsburg, PA 17050 Now you know
Inquiries - 717-255-8213
HALBRUNER, HATCH &GUISE, LLP
2109 MARKET STREET
CAMP HILL PA 17011
STATEMENT ALL CHARGES ARE NET
ACCT# NAME AD ORDER# DATE EDITION ADDTL. INFO. TYPE OF CHARGE AMOUNT
245301 HALBRUNER,HATCH&GUISE,LLP 0002306396 07/15/14 XXX Grier BASIC AD CHARGE $67.78
245301 HALBRUNER,HATCH&GUISE,LLP 0002306396 07122/14 XXX Grier BASIC AD CHARGE $67.78
245301 HALBRUNER, HATCH&GUISE, LLP 0002306396 07/29114 XXX Grier BASIC AD CHARGE $67.78
AFFIDAVITCHARGE $5.00
TOTAL: $208.34
This is not an invoice. Please do not remit payment from this Statement.
An invoice will be generated at the end of the month. --Thank you.
NOTE: This Statement replaces the Order Confirmation which we previously sent with Proofs of Publication