HomeMy WebLinkAbout04-09-15 J i�Ji pennsylvania 15051314105
ta7 D-RTMENT OF REVENUE
EX(03-14)(FI)
REV-1500 OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN
Harrisburg, PA 17128-0601 RESIDENT DECEDENT Fot
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
01262015 [12151923
Decedent's Last Name Suffix Decedent's First Name MI
Pratt � Donald � �F
(If Applicable)Enter Surviving Spouse's Information Below —I
Spouse's Last Name Suffix Spouse's First Name� MMI
L � I_—J
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
COD 1. Original Return p 2. Supplemental Return p 3. Remainder Return(date of death
prior to 12-13-82)
O 4.Agriculture Exemption(date of p 5. Future Interest Compromise(date of 6. Federal Estate Tax Return Required
death on or after 7-1-2012) death after 12-12-82)
CD 7. Decedent Died Testate O B. 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
David A. Baric, Esquire (717)249-6873
�First Line of Address
Baric Scherer LLC
�-Second Line of Address _
19 West South Street
City or Post Office State ZIP Code
Carlisle PA 17013
Correspondent's email address: dbarlc@barlcscherer.conn -n
rn
REGISICR Q5WILLS USWNL ,!;
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REGISTER OF WILLS USE ONLY C]
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DATE F D STAMP r- r- M
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PLEASE USE ORIGINAL FORM ONLY
Side 1
1 05 4�iiiiiiii
0 1505614105
1505614205
REV-1500 EX(FI)
Decedent's Social Security Number
Decedent's Name: Donald F. Pratt --�
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 Miscellaneous Personal Property(Schedule E). .. .. .. 5. 3,581.63
6. Jointly Owned Property(Schedule F) O Separate Billing Requested .. . . ... 6. 0.00
7. inter-Vlvos Transfers&IViscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested.. .. .. .. 7. 0.00
8. Total Gross Assets(total Lines 1 through 7). . . . . ... ..... ... . ... .. .. . . .. . 8. 3,581.63
9. Funeral Expenses and Administrative Costs(Schedule H)... .. . .. .. .. . . .. . . . 9. 1,154.17
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)...... .. . .. .. .. 10. 0.00
11. Total Deductions(total Lines 9 and 10). . ....... .. .. ... ... ...... ... .. . .. 11. 1,154.17
12. Net Value of Estate(Line 8 minus Line 11) .... .. ... .. .... .. ... ... .. ... . . 12. 2,427.46
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. 2,427.46
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_ 16.
17. Amount of Line 14 taxable
at sibling rate X.12 17.
18. Amount of Line 14 taxable
at collateral rate X.15L 2,427.46 I 18 364.1 i
19. TAX DUE . .. .. .. . . ... . . . . . .. .. .. . ... .. .. .. . . . .. .. .. . .. . .. . . ... . .. . 19. 364.11
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.
SIGNATURE OF P SON,RES SIBLE FOR FILING RETURN DATE
ADDRESS
59 St Ft t Street, Boiling S rings, PA 17007
SIGN U F PREP OT R TH ERSON RESPONSIBLE FOR FILING THE RETURN AIT o
[�-
AD SS
1 TWest South Street, Carlin e, PA 17013
Side 2
5 14 iui�iiii�iiiii 0 1505614205
REV-1500 EX (Fl) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
Donald F. Pratt
STREETADDRESS
597 West First Street
CITY STATE 717007
Boiling Springs PA
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 364.11
2. Credits/Payments
A.Prior Payments
B.Discount
(See instructions.) Total Credits(A+B) (2) 0.00
3. Interest
(3)
4. If Line 2 is greater than Line 1 +Line 3,eater the difference. This is the OVERPAYMENT.
Fill in oval on Page 2,Line 20 to request a refund. (4)
5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 364.11
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 ............................................ ❑ 0
c. retain a reversionary interest .............................................................................................................................. ❑ 0
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?.............................................................................................................. ❑ E
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
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. §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 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-1511 EX+ (08-13)
10 pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Donald F. Pratt
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
I
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions: 500.00
Name(s)of Personal Representative(s)
Street Address
City State ZIP
Year(s)Commission Paid:
2. Attorney Fees: 500.00
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:
5. Accountant Fees:
6. Tax Return Preparer Fees:
7. McGlaughlin and Associates: medical bill 124.17
8. Register of Wills-filing fee: petition to settle small estate 15.00
9. Register of Wills-filing fee: inheritance tax return 15.00
TOTAL(Also enter on Line 9, Recapitulation) $ 1,154.17
If more space is needed,use additional sheets of paper of the same size.
REV-i5o8 EX+(o8-12)
pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Donald F. 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. PNC Bank,Performance Checking Acct.No.xx-xxxx-0981 3,525.53
2. PNC Bank,Standard Checking Acct.No.xx-xxxx-2883 25.00
3. State of New York-health insurance/medicare refund 33.10
TOTAL(Also enter on Line 5, Recapitulation) $ 3 , 58 1 .63
If more space is needed,use additional sheets of paper of the same size.
REV-1513 EX+(01-10)
pennsytvania SCHEDULE ]
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Donald F. 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).]
I. Heidi M.Sowers great niece 50%ofresidual
26 Coventry Drive
Carlisle,Pennsylvania 17015
2. Brooke Maurice gr::a niece 50%ofresidual
597 West First Street
Boiling Springs,Pennsylvania 17007
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. $
If more space is needed,use additional sheets of paper of the same size.
LAST WILL AND TESTAMENT
OF
DONALD PRATT
I, Donald Pratt, of Cumberland County, Pennsylvania, being of sound and
disposing mind, memory and understanding, do hereby make, publish and declare this
as and for my Last Will and Testament, hereby revoking all other wills and codicils
heretofore made by me.
FIRST
I direct the payment of my debts and the expenses of my last illness and
funeral from my estate as soon after my death as conveniently may be done.
Further, in this connection, I authorize my personal representative to expend funds
from my estate, in such amount as my personal representative shall consider
necessary and desirable for the purchase, erection and inscription of a suitable marker
for my grave. SECOND
I may identify, in a subsequent writing, the disposition of certain items of
;i
property and it is my direction to my Executors to follow those instructions.
Additionally, my heirs may select items of personal property which my Executor(s) shall
value and charge against the heir's share of the estate.
S
I give the sum of $5,000 to Heidi Maurice Sowers and a like amount to Brooke
Maurice.
i
f
THIRD
All the rest, residue and remainder of my estate, real, personal or mixed
wherever situate, I give, devise and bequeath, in equal shares, unto my neice Kathy
Maurice and my sister Grovene K. Starner, should they survive me by a period of thirty
(30) days. Should my sister predecease me or fail to survive me by thirty (30) days,
then I give, devise and bequeath her share to Kathy Maurice. Should Kathy Maurice
predecease me or fail to survive me by thirty (30) days, then I give, devise and
bequeath her share to her children.
Provided that with respect to an heir, if they have not reached age thirty (30)
prior to my death, I give, devise and bequeath their share of my estate to Glenn
Maurice as Trustee, under the following conditions: i
A) My Trustee shall hold the principal of the Trust for each heir in a
s
separate trust under the following provisions:
1. My Trustee shall pay to or for the benefit of my heir the net income
from his trust in quarter-annual installments during his life, together with so much
principal as my Trustee, from time to time, shall deem advisable for his health,
maintenance, support and complete education.
2. Notwithstanding the foregoing provisions, after attainment of twenty-
five (25) years the heir may withdraw one-half (1/2) of the principal of his trust valued
as of said birthday and after attaining age thirty (30) years the heir sh ithdraw the
remainder of said principal and undistributed income.
3. Upon the death of of an heir prior to the termination of his trust, my
Trustee shall distribute the remaining principal as the heir shall appoint by specific
reference to this power in his will, or if such power is not exercised in full, the
unappointed principal shall be distributed to his issue, per stirpes, or in default of such
issue, as otherwise provided by law.
FOURTH
i
I nominate, constitute and appoint , Kathy Maurice and Grovene K.
V Starner, as Co- Executors of this my Last Will and Testament. I relieve my personal
representative from the necessity of posting security in connection with his or her
duties as such in any jurisdiction in which he or she may be called upon to act insofar
as I am able by law to do so.
FIFTH
In addition to the powers conferred by law, I authorize my Co-Executors in
their absolute discretion:
A. To retain in the form received, and to sell either at public or private
sale any real or personal property.
B. To manage real estate.
C. To invest and reinvest in all forms of property without being confined
to legal investments, and without regard to the principal of diversification.
D. To exercise any option or rights arising from ownership of
investments.
E. To compromise claims without court approval, and without the consent
of any beneficiary.
SIXTH
This Will shall be interpreted pursuant to the laws of the Commonwealth
of Pennsylvania where it was prepared and executed.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this,
my Last Will and Testament, consisting of four (4) typewritten pages, the first three (3)
pages of which bear my signature in the margin for the purpose of identification, this
the 19th day of February, 2002.
X
C�o 6' z-MrjW
(SEAL)
Donald Pratt
i
Signed, sealed, published and declared by the above named testator
Donald Pratt , as and for his Last Will and Testament, in the presence of us, who, at his
request, in his sight and presence, and in the sight and presence of each other, have
hereunto subscribed our names as witnesses.
,
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ADDRESS
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fiLr G 4�+r,�ADDRESS 51.E ev " yyaini,4 - .S1. Mr. Of 01 SpgS P4 170l�Fa 1
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
We, Donald Pratt, and
the testator and the witnesses, respectively, whose names are signed 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 of his Last Will, and that
he signed willingly and that he executed 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 their knowledge, the
testator was at the time eighteen (18) years of age or older, of sound mind and under
no constraint or undue influence.
Sworn to and subscribed before me this C day of67e&WJP- 2002.
0A.