HomeMy WebLinkAbout01-12-15 J pennsytvania 1505614105
orvu+mv+rocrnve EX(03-14)(FI)
REV-1500 OFFICIAL USE ONLY
Bureau of Individual TaxesINHERITANCE TAX RETURN �County Code Year File Number
PO BOX 280601
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
05202015 01281939
Decedent's Last Name Suffix Decedent's First Name MI
Pratt Ronald WW
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name _ MI
Pratt Benchar
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
OD 1.Original Return O 2.Supplemental Return O 3. Remainder Return(date of death
prior to 12-13-82)
O 4.Agriculture Exemption(date of O 5:Future Interest Compromise(date of O 6. Federal Estate Tax Return Required
death on or after 7-1-2012) death after 12-12-82)
OD 7. Decedent Died Testate O 8. Decedent Maintained a Living Trust 0 9. Total Number of Safe Deposit Boxes
(Attach copy of will.) (Attach copy of trust.)
O 10. Litigation Proceeds Received O 11. Non-Probate Transferee Return O 12. Deferral/Election of Spousal Trusts
(Schedule F and G Assets Only)
O 13. Business Assets O 14.Spouse is Sole Beneficiary
(No trust involved)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
Thomas P Gleason, Esquire (717) 532-3270
First Line of Address
49 West Orange Street
Second Line of Address
Suite 3
City or Post Office State ZIP Code
Shippensburg PA 117257
. �
Correspondent's email address: tomgleason@tomgleasonlaw.com
Y
REGISTEW--OMILLS US€ONLY r l
REGISTER OF WILLS USE ONLY 1 rt j Cf) ,
DATE FILED MM61113 -_,J
d
.. � O
CD
DATE FIyED STA
o
C.0
PLEASE USE ORIGINAL FORM ONLY ;
Side 1
L i
111111111111111111111 gilliiiii iiii�iiiimi iiiii ilii ilii J
15 614 0 1505614105
1505614205
REV-1500 EX(FI)
Decedent's Social Security Number
Decedent's Name: Ronald W. Pratt
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. 125,000.00
6. Jointly Owned Property(Schedule F) O Separate Billing Requested ...... . 6. 0.00
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested........ 7. 0.00
8. Total Gross Assets(total Lines 1 through 7). ... ............. .... ........ 8. 125,000.00
9. Funeral Expenses and Administrative Costs(Schedule H)............... .... 9. 1,355.50
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)....... .. :..... 10. 0.00
11. Total Deductions(total Lines 9 and 10)... .... ......... ............. .. . . 11. 1,355.50
12. Net Value of Estate(Line 8 minus Line 11) .... .... ....... . .............. 12. 123,644.50
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. 0.00
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116 123,644.50
(a)(1.2)x.0 00 15. 0.00
16. Amount of Line 14 taxable
at lineal rate X.0_ 0.00 16. 0.00
17. Amount of Line 14 taxable 0.00 17. 0.00
at sibling rate X.12
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
Under penalties of perjury,I declare 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 person responsible for filing the return is based on all information of which preparer has
any knowledge.
SIG ATURE OF P RSON RES)9NSIl3qfOR FILING RETURN DATE /
A CIA
ADDRE'S
e--
SIGNATURE OF PREPARER OTHER THAW PERSON R SPONSIBLE FOR NLING THE RETURN DATE
ADDRESS
Side 2
1��II��
L 05614 5 1505614205
REV-1500 EX (FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
Ronald W. Pratt
STREETADDRESS
94 Ege Drive
CITY STATE ZIP
Carlisle PA 17015
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
(See instructions.) 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.
Fill in oval on Page 2,Line 20 to request a refund. (4) 0.00
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
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred.......................................................................................... ❑ 0
b. retain the right to designate who shall use the property transferred or its income ............................................ ❑
c. retain a reversionary interest .............................................................................................................................. ❑
d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ 0
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?.............. ❑ 0
4. Did decedent own an individual retirement account,annuity or other non-probate property,which
containsa beneficiary designation? ........................................................................................................................ ❑ 0
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
F2 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 step-parent 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-1508 EX+(o8-12)
pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Ronald W. Pratt
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Bequest from decendent's brother,William B.Pratt,payble to decedent 125,000.00
TOTAL(Also enter on Line 5, Recapitulation) $ 125,000.00'
If more space is needed,use additional sheets of paper of the same size.
REV-1511 EX+(08-13)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Ronald W. Pratt
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
F--
M, - -- _
B. ADMINISTRATIVE COSTS: 2.
1. Personal Representative Commissions: `
Name(s)of Personal Representative(s)
Street Address
City State ZIP
Year(s)Commission Paid:
1 1,000.00
2. Attorney Fees: � _�_
i
3. Family Exemption: (If decedent's address isnot the same as claimant's,attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees: � _
355.50 I
5. Accountant Fees:
6. Tax Return Preparer Fees:
7.
TOTAL(Also enter on Line 9, Recapitulation) $t_ �1,355.50J
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
BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Ronald W. Pratt
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under
Sec.9116(a)(1.2).)
1. Benchar Pratt Spouse 100%
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON 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 TAXIS NOT TAKEN:
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II —ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $
If more space is needed,use additional sheets of paper of the same size.
r
LAST WILL AND.TESTAMENT OF
RONALD WAYNE PRATT
I, Ronald W. Pratt, presently of Shippensburg, Pennsylvania, being of sound and
disposing mind and memory and not being actuated by any duress, menace, fraud,
mistake, or undue influence, do make, publish,-and declare this to be my last Will,
hereby revoking all Wills previously make by me.
* MARRIAGE ACKNOWLEDGEMENT
I am married to Benchar Pratt and all references to wife or spouse are references to
her.
* EXECUTOR
I appoint my wife, Benchar Pratt as Executor of this Will. If this Executor is unable
or unwilling to serve then I appoint my sister-in-law, Nataya Goodarzi of Colesville,
Maryland as alternate Executor. My Executor shall be authorized to carry out all
provisions of this Will and pay my just debts, obligations and funeral expenses prior
to any distribution of assets.
i
* SIMULTANEOUS DEATH OF SPOUSE
In the event that my wife shall die simultaneously with me or there is no direct
evidence to establish that my wife and I died other than simultaneously, I direct that
I shall have predeceased her, notwithstanding any provision of law to the contrary,
and that the provisions of her will shall be construed on such presumption.
* SIMULTANEOUS DEATH OF BENEFICIARY
If any beneficiary of this Will other than my wife shall die within 60 days of my death
or prior to the distribution of my estate, I hereby declare that I shall be deemed to
have survived such person
* ALL REMAINING PROPERTY; RESIDUARY CLAUSE
I give, devise, and bequeath all of the rest, residue, and remainder of my estate,of
whatever kind and character, and wherever located to my wife, provided that my
wife survives me. If my wife does not survive me, then I give, devise and bequeath
all of the rest, residue, and remainder of my estate, of whatever kind and character,
and wherever located to the following alternate beneficiaries in the percentage of
shares indicated:
My sister-in-law, Nataya Goodarzi of Colesville, Maryland —25%.
My sister-in-law, Supaporn Cowham of Silver Spring, Maryland - 15%.
My brother-in-law, Chumpom Chiochanyont of Hendersonville, Tennessee— 15%.
1
t
i
4
i
My brother-in-law, Poolsuk Chiochanyont of Bangkok, Thailand - 15%
My brother-in-law, Paiboon Chiochanyont of Lampang, Thailand - 15%
My brother-in-law, Hachai Chiochanyont of Cholburi, Thailand - 15%
Should any of the alternate beneficiaries predecease me, then I direct that the share
of said beneficiary who shall have died be given to St. Judes Children's Research
Hospital of Memphis, Tennessee,
" WAIVER OF BOND, INVENTORY, ACCOUNTING, REPORTING AND
APPROVAL
My Executor and/or alternate Executor shall serve without any bond or other
security and I hereby waive the necessity of preparing or filing any inventory,
accounting, appraisal, reporting, approvals or final appraisement of my estate. I
direct that no expert appraisal be made of my estate unless required by law.
* OPTIONAL PROVISIONS
I direct that my body be cremated as soon as possible after my death and the ashes
disposed of in any lawful manner. Further, there shall be no viewing of the remains
unless directed by law.
i NO CONTEST PROVISION
If any beneficiary under this Will contests in any court any of the provisions of this
Will, then each and all such persons shall not be entitled to any devises, legacies,
bequests, or benefits under this Will or any Codicil hereto, and such interest or
f
share in my estate shall be disposed of as if that beneficiary had not survived me.
* SEVERABILITY AND SURVIVAL
` If any part of this Will is declared invalid, illegal, or inoperative for any reason, it is
my intent that the remaining parts shall be effective and fully operative, and that any
Court so interpreting this Will and any provision in it construe in favor of survival.
i
In witness whereof, I, Ronald W. Pratt, hereby set my hand to this last Will and
Testament on each page of which I have placed my initials, on this rw day of
March, 2014 at Shippensburg, Pennsylvania.
(signature)
RONALD . PRA
i
2
i
WITNESSES
The foregoing instrument, consisting of three pages, was signed in our presence by
Ronald W. Pratt and declared by her to be his last Will and Testament. We, at the
request and in his presence and the presence of each other, have subscribed our
names below as witnesses.
We declare that we are of sound mind and of the proper age to witness a Will, that
to the best of our knowledge the testator is of the age of majority, or is otherwise
legally competent to make a Will, and appears of sound mind and under no undue
influence or constraint. Under penalty of perjury, we declare these statement are
true and correct on this it day of March, 2014, at Shippensburg, Pennsylvania.
(Signature of Witness#1)
v ssE2� �)'yI AR V4 (Printed name of Witness#1)
29 Colonial Court, Shlopensburg, PA 17259 (Address of Witness#1)
1 w (Signature of Witness#2)
(Printed name of Witness#2)
29 Colonial Court, Shippensburg, PA 172L7 (Address of Witness#2)
Subscribed, sworn, and acknowledged before me,
Chc[,t t C k Q-S —, a Notary Public, and by Ronald W.
Pratt, the tes tor, and i I.T: 014�,,rs A and
5I. 6ct, yYl- l a r5 A , the witnesses this day of March 2014.
(NOTARY SEAL)
Notary Public Signature (�L
My Commission Expires: m.4,v-&A U y�
3
NOTARIAL SEAL
CHRISSY A ZUKAUCKAS
Notary Public
SOUTHAMPTON TWP.,CUMBERLAND COUNTY
My Commission Expires Mar 20,2016
LAW OFFICE OF THOMAS P. GLEASON
49 WEST ORANGE STREET, SUITE 3
SHIPPENSBURG,PA 17257
(717) 532-3270 (tel.)
(717) 532-6673 (fax)
January 9, 2015
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
RE: PRATT, Ronald W.
Estate No.: 21-14-1191
To Whom It May Concern:
Enclosed are the Inheritance Tax Return and a Status Report for the above-referenced estate.
I have also enclosed a check for invoice no. 49-218 for copy charges from last quarter.
Sincerely,
Thomas P. Gleason
Enclosures
RECORDED OFFICE OF
REGISTER Or WILLS
7015 JRN 12 Pit 2 i9 d�ks
��II I IIIA - U.Soo RSTAGE
GLEEK OF �le���ei SHIPPENSBURG.PA
t7�57
_ 11�1ii11 JA 09COURTORPHt ; +�
nMOUNIT
POSTAL SERVICE /�0.1 q
1000 17013 00019949-19
THOMAS P. GLEASON
ATTORNEY AT LAW
49 West Orange Street
Shippensburg, PA 17257
TO:
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
Y