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Home My WebLink About04-08-15 � � pennsytvania 15 0 5 61410 5 oevanrneHrosneveNue EX(03-14)(FI) REV-1500 OFFICIAL USE ONLY Bureau of Individual Taxes Counry Code Year file Number INHERITANCE TAX RETURN PO BOX 280601 �� /� /,�� Harrisburg, PA 17128-0601 RESIDENT DECEDENT (� ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY _ _ _ __ ' 166-12-4482 07012014 ' 07151915 _: ___ Decedent's Last Name Suffix DecedenYs First Name MI ', Miller Ray ' K (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI _ _ _ _ _ _ __ __ _ __ THIS RETURN MUST BE FILED IN DUPI.ICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW � 1.Original Return p 2. Supplemental Return � 3. Remainder Return(date of death prior to 12-13-82) p 4.Agriculture Exemption{date of � 5. Future Interest Compromise(date of p 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) � 7. Decedent Died Testate p 8. Decedent Maintained a Living Trust 0_ 9. Total Number of Safe Deposit Boxes (Attach copy of will.) (Attach copy of trust.) p 10. Litigation Proceeds Received O 11. Non-Probate Transferee Return p 12. Deferral(Election of Spousai Trusts (Schedule F and G Assets Only) O 13. Business Assets � 14. Spouse is Sole Beneficiary (No trust involved) CORRESPONDENT- THIS SECTION MUST BE COMPLETED,ALL CORRESPONDENCE AND CONFIDENTIAL 7AX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number 'Tricia D. Naylor, Esquire ' (717) 249-6873 ' First Line of Address j 19 West South Street ..._ _. �_ . . ._. _... . . .. __ __... . . Second Line of Address _._ _ ___ __ City or Post Office State ZIP Code Q ;� _ . .. . __ Carlisle � PA 17013 � Q � � � _. __ ._ _.___ _.. , .�. � CorrespondenYs emau aadress: tnaylor@baricscherer.com � � � � ...�..� �7. ;t y,. i"' f�'y �"!'i `._., �E TER WIL U�ONLY � , � -n'1 REGISTER OF WILLS USE ONLY �+ � ~� -t^� ur�re��.�o nnar�avrv� ' �, � � � � � , c;.= � r- 1'Y1 ,'.-T� _..{ r" c� ,� � � � DATE FILED STAMP PLEASE USE ORIGINAL FORM ONLY Side 1 ��I��I��I��I' �'II�� I I��'II�II'I I��II��I��I�� , � �50��4105 1505614105 � � � � � 1505614205 REV-1500 EX(FI) DecedenYs Social Security Number oecedent's Name: Ray K. Miller 166-12-4482 RECAPITULATION 1. Real Estate (Schedule A). . . . .. . .. .. . . . . .. .. .. . . .. .. . . . . . . . . . . . . . . .. . . 1. ' 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . .. . . . . . . . . .. . . . . . . . . .. . . . . . . 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 Misceilaneous Personal Property(Schedule E). . . . . . . 5. 162,974.56 6. Jointly Owned Property(Schedule F) O Separate Billing Requested . . . . . . . 6. 35,936.00 _ _ 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested.. .. .. . . 7. 875,565.15 8. Total Gross Assets total Lines 1 throu h 7 8, , 1,074,475.71 ' � 9 ). . . . . .. . . . .. .. .. . . . . . . . .. . . . . 9. Funeral Expenses and Administrative Costs(Schedule H). .. . . . . . . . . . . . . . . . . 9. ' 18,599.35 ', 10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule I). .. . . .. .. . .. . . . 10. 1,627.44 11. Total Deductions(total Lines 9 and 10). . . . . . .. . . .. . . . . . . .. . . . . .. . . . . . . . 11. ZO,226.79 12. Net Value of Estate(Line 8 minus Line 11) . . . . .. .. . .. . . .. . . . . . . . . . .. . . . . 12. 1,054,248.92 13. Charitable and Govemmentai Bequests/Sec.9113 Trusts for which an election to tax has not been made(Schedule J) . . .. . . . . . . . . . . .. . . .. . . . . 13. 14. Net Value Subject to Tax(Line 12 minus Line 13) . .. .. . .. . . . . . .. . . . . .. . . . 14. 1,054,248.92 ' 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_ ' 15. 16. Amount of Line 14 taxable at lineal rate X.0 45 1,054,248.92 , �g, 47,441.20 17. Amount of Line 14 taxable _ at sibling rate X .12 ' 17. 18. Amount of Line 14 taxable _._ _,. _ at collateral rate X.15 ' �8• 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 47,441.20 20. FILL IN THE OVA�IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT C� Under penalties of perjury, I declare I have examined this return,including accompanying schedules and statercients,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 i� based on all information of which preparer has any knowledge. SIGN URE ERSON ESPON I� R FILING RETURN DATE � ,Z �0/� AD ES C R 427 Bo 4088, AP 9630 SI Fl1RE OF P OT R AN PERSON RESPONSIBLE FOR FILING THE RETURN ^ DAT� � S ADDR SS 19 est South Str rli , PA 17013 � ��I I��I��I��I��I�I I4��2��I��I��II�I��I Side 2 15 0 5 614 2 0 5 � REV-1500 EX (FI) Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME Ray K. Miller _.. _ _.. _....... _ _._.._.__ STREET ADDRESS 801 N. Hanover Street _.... _....__ _ _ _- - _ CITY � STATE ZIP Carlisle I PA � 17013 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 47,441.20 2. Credits/Payments A. Prior Payments 49,400.00 B.Discount 2,369.83 (See instructions.) Total Credits(A+g) (2) 51,769.83 3. Interest (3) 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) 4,328.63 5. If Line t +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 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 ............................................ ❑ � 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 properry 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 containsa 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 tlisclosure 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 atloptive 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 lineai 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 indivitlual who has at least one parent in common with the tlecedent,whether by blood or adoption. REV-iso8 EX+(08-i�) � pennsylvania SCHEDULE E DEPARTMENTOFREVENUE CASH, BANK DEPOSITS & MISC. INHER[TANCE TAX RETURN pERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Ray K. Miller 21-14-0638 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 �. Members 1 st Federal Credit Union checking account#0011 100,688.82 2. Members 1st Federal Credit Union savings account#0000 35,069.51 3. Members 1st Federal Credit Union money management account#0005 20,700.17 4. VA Beneflt 2,858.24 5. DFAS-Military benefit 3,019.82 g. 2014 Federal income tax refund 638.00 TOTAL(Also enter on Line 5, Recapitulation) $ 162,974.56 If more space is needed,use additional sheets of paper of the same size, �u � � � REV-iso9 EX+(01-10) � pennsylvania SCNEDULE F DEPARTMENTOFREVENUE )OINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Ray K. Miller 21-14-0638 If an asset became jointly owned within one year of the decedenYs date of death,it must be reported on Schedule G. SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A•Maynard R. Miller 100 South Cove Boulevard son Panama Ciry, Florida 32401 g'Jeffery L. Miller CMR 427 Box 4088 son APO AE 09630 C. JOINTLY OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OFDEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTIiUTION AND BANK ACCOUNT NUMBER OR SiMILAR DATE OF DEATH DECEDENT'S VAIUE OF NUMBER TENANT JOINT IDENTIfYING NUMBER.ATTACH DEED FORlOINTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. Members 1st FCU Certificate of Deposit 0040 17,519.18 50% 8,759.59 2. B. Members 1st FCU Certificate of Deposit 0042 17,519.18 50% 8,759.59 3. B. Members 1st FCU Certificate of Deposit 0046 18,416.81 50% 9,208.41 4. A. Members 1st FCU Certificate of Deposit 0047 18,416.81 50% 9,208.41 TOTAL(Also enter on Line 6, Recapitulation) $ 35,936.00 If more space is needed,use additional sheets of paper of the same size. REV-i51U EX+(08-U9j � pennsylvania SCHEDULE G DEPARTMENTOFREVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RES[DENT DECEDENT ESTATE OF FILE NUMBER Ray K. Miller 21-14-0638 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE,TFiEIR REIATIONSHIP TO DECEDENT AND DATE OF DEATH %OF DECO�S EXCLUSION TAXABLE NUMBER THEDATEOPTRANSFER. ATfACHACOPYOFhIEDEEDFORREALESTATE. VALUEOFASSET INTEREST (IFAPGLICABLE) VALUE 1. American National Annuity#14877147,transferred upon death to Jeffery L. 327,496.61 100 327,496.61 Miller,son and Maynard R.Miller,son 2 Principal Financial Group Annuity#8699849,transferred upon death to 126,417,88 100 126,417.88 Jeffery L.Miller,son and Maynard R.Miller,son 3 Athene Annuity#472317,transferred upon death to Jeffery L.Miller,son and 160,486.84 100 160,486.84 Maynard R.Miller,son 4 Athene Annuity#502456,transferred upon death to Jeffery L.Miller,son and g9,258.96 100 89,258.96 Maynard R.Miller,son 5 Athene Annuity#497455,transferred upon death to Jeffery L.Miller,son and g6,627.66 100 96,627.66 Maynard R.Miller,son 6 Athene Annuity#475089,transferred upon death to Jeffery L.Miller,son and 75,277.20 100 75,277.20 Maynard R.Miller,son TOTAL(Also enter on Line 7, Recapitulation) $ 875,565.15 If more space is needed,use additional sheets of paper of the same size, 1L' II I 1IIIIN � � REV-1511 EX+(0$-13) � pennsylvania SCHEDULE H DEPARTMENTOFREVENUE FUNERAL EXPENSES AND [NHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Ray K. Miller 21-14-0638 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Ewing Brothers 817.17 e. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: 15,000.00 Name(s)of Personal Representative(s) Jeffery L. Miller _ Street Address CMR 427 Box 4088 City AP� State._AE_ZIp 09630 Year(s)Commission Paid; 2015 2,000.00 2. Attorney 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: 348.50 5. Accountant Fees: 6. Tax Return Preparer Fees: 200.00 �� Legal Advertising-Sentinel/Cumberland Law Journal 233.68 TOTA�(Also enter on Line 9, Recapitulation) $ 18,599.35 If more space is needed,use additional sheets of paper of the same size. REV-1512 EX+{1"L-12) � pennsylvania SCNEDULE I DEPARTMENTOFREVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & IIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Ray K. Miller 21-14-0638 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medicai expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1� Church of God Home-nursing home 1,576.32 2. Brockie Pharmacy-medication 51.12 TOTAL(Also enter on Line f0, Recapitulation) $ 1,627.44 If more space is needed,insert additional sheets of the same size. REV-1513 EX+(01-10) ��►�� pennsylvania SCH E DU LE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Ray K. Miller 21-14-0638 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. Maynard R. Miller, 100 S.Cove Boulevard,Panama City,FL 32401 son 1/2 2. Jeffery L.Miller,CMR 427 Box 4088,APO AE 09630 son 1/2 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 L[NE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets of paper of the same size. � �I�, � r � � �� rt� �� , �� _�, OF � RAY K. MILLER I, Ray K. Miller, of 1408 Bradley Drive, Apt. L-113, Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this to be my Last Will and Testament, hereby revoking and making void all previous Wills and Codicils heretofore made by me. 1 The expenses of my last illness and funeral shall be paid from the property of my estate. I direct my Executrix to provide for a funeral service in conformity with my station of life. 2 I give, devise and bequeath the rest, residue and remainder of my estate, real or personal, and my property of every kind and description (including lapsed legacies and devises), wherever situate and whether acquired before or after the execution of this Will, per stirpes, to my children Maynard R. Miller and Jeffery L. Miller should they survive me by sixty (60) days. I direct my personal representative to divide among such beneficiaries all personal property of a sentimental or family nature (excluding cash, stocks, bonds and the like), including but not lunited to jewelry, household goods, antiques, furniture and memorabilia, in accordance with a separate memorandum which I may place with my will or deposit with my attorney. In the absence of such disposition, [ direct that the said -1 - LAST WILL AND TESTAMENT OF RAY K. MILLER tangible personal property be divided between my residual beneficiaries with due regard for their personal preferences in as nearly equal shares as practical, with the value of such dispositions being credited to the share of each respective recipient. If the said beneficiaries do not agree to the division of the personal property provided for hereunder, the decision of my personal representative, including the decision to sell the property at public or private sale and distribute the proceeds therefrom as provided hereinafter, shall be final and conclusive on all parties. 3 In the event that any of my children should predecease me or fail to survive me by sixty (60) days,and any one of my beneficiaries is under the age of 21 years, the entire estate of whatsoever nature and wheresoever situate, which would otherwise have passed directly to the beneficiary, shall be held in trust by my herein named personal representative as Guardian of the property and estate of the beneficiary. 4 I grant my personal representative the following powers in addition to and not in limitation of such powers as my personal representative shall hold by law: (a) To manage, operate, repair, improve, mortgage or lease on any terms any real estate held or owned by my estate. (b) To operate any business that I may own at my death. (c) To sell or otherwise dispose of any property, real or personal, tangible or intangible, at any time forming a part of my estate in any manner and on such terms and conditions as my personal representative shall see fit in his, her, or its absolute discretion. 2 LAST WILL AND TESTAMENT OF RAY K. MILLER (d) To borrow money for the payment of taxes or for any other proper purposes in the administration of my estate, and to mortgage or pledge estate assets as security. (e) To compromise claims without court approval including, but not limited to, any controversies with the United States of America or the Commonwealth of Pennsylvania concerning estate and inheritance taxes on any interests that may pass under this my Last Will and Testament. (� To distribute in cash or in kind upon any division or distribution of my estate. (g) To undertake any and all acts deemed necessary and proper by my personal representative for the proper, advantageous and prompt management of the settlement of my estate. (h) In general, to exercise all powers in the management of my estate, which any individual could exercise in the management of similar property owned in his own right, upon such terms and conditions as to him, her or it may seem best and to execute and deliver all instruments and to do all acts which he, she or it deems necessary or proper to carry out the purposes of this, my Last Will and Testament. 5 No interest of any beneficiary of my estate, either in income or in principal, shall be subject to anticipation or pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have the 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 personal representative for the liability of such beneficiary. 3 LAST WILL AND TESTAMENT OF RAY K. MILLER 6 I nominate, constitute and appoint my Son, Jeffery L. Miller, as Executer of this my Last Will and Testament. In the event my son is deceased, unable or unwilling to serve or shall cease to serve for any reason whatsoever, then I nominate, constitute and appoint the Court to assign a personal representative for this my Last Will and Testament. I direct that my personal representative shall not be required to give or post bond for the faithful performance of his,her or its duties in this or any other jurisdiction. 7 I hereby declare it to be my express desire that my personal representative employ the law firm of Rominger & Associates, of Cumberland Counry, Pennsylvania, for legal advice and assistance regarding this my Last Will and Testament, they having considerable knowledge of my affairs, views and wishes respecting any matters that may arise at the probate of this instrument, the administration of my estate, and the execution of the powers herein mentioned. Any mention of Rominger & Associates in this, my Last Will and Testament, is my free and voluntary act and through no influence by any person. IN WITNESS WHEREOF, I have hereunto set my hand to this my Last Will and Testament this� l ' '' day o�t-l_�� ,��--�-. WITNESS: —�` � � c� j Ray . Miller � � � 4 LAST WILL AND TESTAMENT OF RAY K. MILLER ACKN04VLEDGMENT COMMONWEALTH OF PENNSYLVANIA . : SS. COUNTY OF CUMBERLAND . I, Ray K. Miller, the testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly, and that I signed it as my free and voluntary act for the purposes therein expressed. / ` � R y . Miller,Testator Sworn or affirmed and acknowledged before me by Ray K. Miller, the testator, this �� I day of �k Y\.C- ,�U�. , //r�� - Notary Public COIVIV�N1rVE�LTH O��h1N�y�aV�N A Notariai Seal arooks A.Binger,Notary Public 1 Catlisle Boro,Cumberfand Counry � 5�y Cornrriission Fxpires Aug.11,2010 � ��lember f-'�n:�s„�vania,4csocia+inn or Notaries 5 LAST WILL AND TESTAMENT OF RAY K. MILLER AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF CUMBERLAND : l , ` � WE, '1 G U L �y �n �- U �5 and ��(��!1 !-�`�--! � � I`� � J the witnesses whose names are attached to the foregoing document, being duly qualified according to law, do depose and say that we were present and saw Ray K. Miller sign and execute the instrument as his Last Will and Testament; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testator signed the Last Will and Testament as witnesses and that to the best of our knowledge he was at the time 18 or more years of age, of sound mind and under no constraint or undue influence. �� /� � �"".�-�-- _ � ,��.�. Sworn or affirmed d subscribed before e by 1�4` L �o�►(��s�L.�'s�G_ / � \� and / L� �� this��day of �2/�- ,�• �� l� `� . � �. Notary Public COMMC)NWEALTFi OF f'ENNSYLVAN A �lotarial Seal �rooka A.Binger,Notary Public Ca►iisle Boro,Curnberland County �lly Commission Expires Aug.1 i,2010 Member;Pertinsyi��ania Assc+riation of Notaries 6