HomeMy WebLinkAbout02-06-15 1505610140
REV-1500 EX (02-11)(FI)
OFFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO BOX 280601 i 2 1 1 4 0 3 2 5
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MIVIDDYYYY
1 0 0 6 2 0 1 2 0 1 2 4 1 9 2 9
Decedent's Last Name Suffix Decedent's First Name Ml
D E U T S C H E M M A R
(if Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
D E U T S C H F R A N K
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
0 1.Original Return 2.Supplemental Return 3. Remainder Return(Date of Death
Prior to 12-13-82)
F� 4.Limited Estate Q 4a. Future interest Compromise(date of F-1 5. Federal Estate Tax Return Required
death after 12-12-82)
6.Decedent Died Testate 7.Decedent Maintained a Living Trust 0 8.Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
F-1 9.Litigation Proceeds Received F-1 10.Spousal Poverty Credit(Date of Death F-1 11.Election 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 Telephone Number
A V I D H S T 0 N E E S Q U I R E 7 1 7 7 7 4 7 4 3 -5
e-'-I
REGIR OF WILLS W4 ONL�Y-j rT
First Line of Address r _J_ C'> G7J clo M
X
4 1 4 8 R I D G E S T R E E T ;7-1 rr-
Second Line of Address
DATE FILEO
City or Post Office State ZIP Code
N E W C U M B E R L A N D P A 1 7 0 7 0 _T:
Correspondent's e-mail address: - DSTONEEISTONELAW- NET
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.
PER Rn OE FOR FILING RETURN
DATE
ADI:5ss
513 E NEW CUMBERLAND PA 17070
SIGNAfURE F PREPA!� R A EPRESENTATIVE DATE
ADDRESS
41,4 BRIDGE STREET
NEW CUMBERLAND PA 17070
PLEASE USE ORIGINAL FORM ONLY
Side I
1505610140 1505610140
1505610240
REV-1500 EX(FI) Decedent's Social Security Number
Decedent's Name: E M M A R• D E U T S C H
RECAPITULATION
1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 1
2. Stocks and Bonds(Schedule 8) . . ... .. . .... . . .. . . .. . .. . .. .... ... 2.
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) . . . . . 3,
4. Mortgages and Notes Receivable(Schedule D) . . . . . . . . . . . . . . . .. . .. . . . . .. 4.
5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . . . . 5. 5 ? , 1 9 2 . 5 4
6. Jointly Owned Property(Schedule F) D separate Billing Requested .. ..... 6.
7. Inter-Vivos Transfers&Miscellaneous NProbate Property
(Schedule G) b Separate Billing Requested . . . . .. . 7. 0
8. Total Gross Assets(total Lines I through 7) . . . . . . . . . . . . . . . . . . . . . . . .. . 8. 5 7 1 9 2 . 5 4
9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . .. . . . .. 9. 3 8 1 8 . 5 0
10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule 1) . . . ... . .. . . . . 10.
11. Total Deductions(total Lines 9 and 10) . .. . ... .. . ... . . ... . . .. ... ..... . 3 8 1 8 . 5 0
12, Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . .. . . . 12. 5 3 3 7 4 . 0 4
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J) . . . . . . . . . . . . . . . . . . .. . . 13. 0 . a 0
14. Net Value Subject to Tax(Line 12 minus Line 13) . . . . . . . . . .. . . . . . . . . . . . 14, 5 3 3 7 4 . 0 4
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.00- 5 3 3 7 4 . 0 4 15. 0 . 0 0
16, Amount of Line 14 taxable
at lineal rate X.0- 0 . 0 0 16, 0 . 0 0
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 0 0 17. 0 . 0 0
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 0 0 18. 0 . 0 a
19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . .. . . . . . . 19. 0 . a 0
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0
Side 2
1505610240 1505610240
REV-1500 EX(FI) Page 3 File Number
Decedent's Complete Address: 21 14 0325
DECEDENT'S NAME
EMMA R • DEUTSCH
STREET ADDRESS
513 GEARY AVENUE
CITY STATE ZIP
NEW CUMBERLAND PA 117070—
Tax
Payments and Credits:
I. Tax Due(Page 2,Line 19) (1) 0 .00
2. Credits/Payments
A.Prior Payments
B.Discount
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 ...................................................................... ❑
b. retain the right to designate who shall use the property transferred or its income ............................... ❑ IR
c, retain a reversionary interest ..................................................................................................... ❑ ❑x
d. receive the promise for life of either payments,benefits or care? ....................................................... ❑
2. If death occurred after December 12,1982,did decedent transfer property within one year of death
without receiving adequate consideration? ....................................................................................... ❑ 0
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?.................................................................................................. ❑ 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
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 V2 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+(08-12)
pennsylvania SCHEDULE
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN
RESIDENT DECEDENT PERSONAL PROPERTY
ESTATE OF: FILE NUMBER:
EMMA R . DEUTSCH 21 14 0325
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
Distribution from Richard McLaren Trust Under Will 571l92. 54
TOTAL(Also enter on Line 5,Recapitulation) $ 57,192 - 54
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
EMMA R • DEUTSCH 21 14 0325
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
I Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City State ZIP
Year(s)Commission Paid:
2. AttomeyFees: David H Stone-, Esquire 3-1500-00
3, Family Exemption:(if decedents address is not the same as claimants,attach explanation.)
Claimant
Street Address
City State — ZIP
Relationship of Claimant to Decedent
4, Probate Fees: Cumberland County Reg of Wills 113. 50
5. Accountant Fees:
6, Tax Return Preparer Fees:
7. Register of Wills—filing ITR and Inventory 30 -00
2 Register of Wills—addll probate fees 75 - 00
3 Reserve for closing expenses 100 -00
TOTAL(Also enter on Line 9,Recapitulation) $ 3,818 - 50
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:
EMMA R . DEUTSCH 21 14 0325
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. FRANK J DEUTSCH Spousal 5313?4 .04
513 GEARY AVENUE
NEW CUMBERLAND, PA 1?0?0
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 TAX IS 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. $ 0 . 00
If more space is needed,use additional sheets of paper of the same size,
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LAST WILL AND TESTAMENT
OF
EMMA R.DEUTSCH
I, EMMA R. DEUTSCH, a resident of the Commonwealth of Pennsylvania, make, publish and
declare this to be my Last Will and Testament,revoking all wills and codicils at any time heretofore made by me. I
live with my husband who retired from the military service of the United States.
FIRST: I direct that the expenses of my last illness and funeral, the expenses of the
administration of my estate, and all estate, inheritance and similar taxes payable with respect to property included in
my estate, whether or not passing under this will, and any interest or penalties thereon, shall be paid out of my
residuary estate, without apportionment and with no right of reimbursement from any recipient of any such property.
SECOND: It is my desire that, upon my death. I be buried next to my husband at Rolling Green
Cemetery, Camp Hill, Pennsylvania.
THIRD: I give all the rest, residue and remainder of my property and estate, both real and
personal, of whatever kind and wherever located,that I own or to which I shall be in any manner entitled at the time
of my death(collectively referred to as my"residuary estate"), as follows:
(a) If my husband FRANK J.DEUTSCH survives me,to my husband outright.
(b) If my husband does not survive me, then to those of my children (AMY ANN THOMPSON.
MARY M. HOLUBOWICZ and DAVID R. DEUTSCH) who survive me and to the issue who
survive me of those of my children who shall not survive me,per stupes.
(c) If my husband does not survive me and there shall be no issue of mine then living, I give my
residuary estate to those who would take from me as if I were then to die without a will, unmarried
and the absolute owner of my residuary estate, and a resident of the Commonwealth of
Pennsylvania.
FOURTH: If any property of my estate vests in absolute ownership in a minor or incompetent,
my Executor, at any time and without court authorization, may: distribute the whole or any part of such property to
the beneficiary;or use the whole or any part for the health,education,maintenance and support of the beneficiary:or
distribute the whole or any part to a guardian, committee or other legal representative of the beneficiary, or to a
custodian for the beneficiary under any gifts to minors or transfers to minors act, or to the person or persons with
whom the beneficiary resides. Evidence of any such distribution or the receipt therefor executed by the person to
whom the distribution is made shall be a full discharge of my Executor from any liability with respect thereto,even
though my Executor may be such person. If such beneficiary is a minor, my Executor may defer the distribution of
the whole or any part of such property until the beneficiary attains the age of eighteen (18) years,and may hold the
same as a separate fund for the beneficiary with all of the powers described in Article SIXTH hereof. If the benefi-
ciary dies before attaining said age,any balance shall be paid and distributed to the estate of the beneficiary.
FIFTH: I appoint my husband FRANK J. DEUTSCH to be my Executor. If my husband does
not survive me,or shall fail to qualify for any reason as my Executor,or having qualified shall die,resign or cease to
act for any reason as my Executor, I appoint my son DAVID R. DEUTSCH as my Executor. I direct that no
Executor shall be required to file or furnish any bond, surety or other security in any jurisdiction.
SIXTH: I grant to my Executor all powers conferred on executors under the Pennsylvania
Probate, Estates and Fiduciaries Code, as amended, or any successor thereto, and all powers conferred upon
executors wherever my Executor may act. I also grant to my Executor power to retain, sell at public or private sale,
-exchange, grant options on, invest and reinvest, and otherwise deal with any kind of property, real or personal, for
cash or on credit; to borrow money and encumber or pledge any property to secure loans; to divide and distribute
property in cash or in kind; to exercise all powers of an absolute owner of property; to compromise and release
claims with or without consideration.and to employ attorneys,accountants and other persons for services or advice.
The term "Executor" wherever used herein shall mean the executors, executor, executrix or administrator in office
from time to time.
SEVENTH: I direct that for purposes of this will a beneficiary shall be deemed to predecease me
unless such beneficiary survives me by more than thirty days.
EIGHTH: I may leave a letter of intent with the executed copy of this will for the purpose of
giving guidance to my Executor concerning the distribution or sale of certain items of my property. I request, but do
not require that my Executor honor my wishes therein expressed.
This document was prepared under the authority of 10 U.S.C. § 1044 and implementing military
regulations and instructions, by Captain Robert E. Samuelsen II, U.S. Army, who is licensed to practice law in the
State of Minnesota.
IN WITNESS WHEREOF,I, MA R. EUTSCH,sign my name and publish and declare this
instrument as my last will and testament this��y of 2003. 1 also have affixed my signature on
the bottom of each of the preceding pages hereof.
EMMA R. DEUTSCH
The foregoing instrument was signed, published and declared by EMMA R. DEUTSCH, the
above-named Testatrix, to be her last will and testament in our presence, all being present at the same time, and we,
at her request and in her presence and in the presence of each other, have subscribed our names as witnesses on the
date above written.
having an address at
/7a /3
having an address at
2
ACKNOWLEDGMENT AND AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA,COUNTY OF CUMBERLAND,ss. I
We, EMMA R. DEUTSCH and c_ %C — 66 6 z az;
— -- -------------
� �_e_&EA4 ----------------- the Testatrix and the witnesses respectively,whose names are
signed to the attached or foregoing instrument, being fust duly sworn, do hereby declare to the undersigned
authority that the Testatrix, EMMA R. DEUTSCH, signed and executed said instrument as her last will and
testament in the presence and hearing of the witnesses, and that she had signed willingly, and that she executed it as
her free and voluntary act and deed for the purposes therein expressed,and that each of the witnesses at the request
of the Testatrix, in the presence and hearing of the Testatrix and each other, signed the will as witness, and that to
the best of his or her knowledge the Testatrix was at the time at least eighteen years of age,of sound mind and under
no constraint,duress,fraud or undue influence.
L� �L
R.DEUTSCH
Testatrix
�A
itness
Witness
Subscribed, sworn to and acknowledged before me by the sai.EMMA EUTSCH, Testatrix,
and subscribed and sworn to before me by the above-named witnesses,this day of '2003.
o Public
My commission expires on
Notariat Seal
Betty S. Kistler, Nntary Public
CarliQc Born, Cumberland County
My Commission Expires May 14. 10M
Member,Pennsylvarna Ast;0vanut oo Nutana5b
k PNC
WEALTH MANAGEMENT
PO Box 308
Camp Hill PA 17001-0308
(717)730-2265
Toll Free 1-800-762-0616
Email: Iinda.lundbergno pnc.com
October 22, 2014
David H. Stone, Esquire
Stone LaFaver& Shekletski
414 Bridge St.
New Cumberland PA 17070
Re: Richard McLaren Trust Under Will, Estate of Emma Deutsch
Dear David:
Enclosed is our trust funds check in the amount of$57,192.54. This distribution represents your
client's share of the final distribution from Mr. McLaren's Trust. It also includes additional net
income that has been earned in the trust from the date of the Account to the present.
Your client will be receiving a tax information letter directly from our tax department by the end
of March 2015. Please have your client review this tax information and check with his
accountant if he has any questions.
Thank you for your patience and assistance in PNC's administration of this trust account.
Sincerely,
Linda J. Lundberg
Vice President
Sr. Estate Product Specialist
Enclosure
Member of The PNC Financial Services Group
4242 Carlisle Pike Camp Hill Pennsylvania 17011
www.pnc.com