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HomeMy WebLinkAbout06-05-15 (2) pen.Xvania 1505618403 cevanren oFaEve"`�X(03-14) 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 21 13 0835 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 06 14 2013 08 07 1939 Decedent's Last Name Suffix Decedent's First Name MI DONLEY NANCY R (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ❑X 2. Supplemental Return 3. Remainder Return(date of death prior to 12-13-82) C Agricultural Exemption(date of ❑ 5. 'Future Interest Compromise(date of 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) ❑X 7. Decedent Died Testate 8. Decedent Maintained a Living Trust 0 9. Total Number of Safe Deposit Boxes (Attach copy of will) (Attach copy of trust.) ❑ 10. Litigation Proceeds Received 11. Non-Probate Transferee Return 12. Deferral/Election of Spousal Trusts (Schedule F and G Assets Only) 13. Business Assets 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 JENNIFER B HIPP 717 737 8761 First Line of Address 1 WEST MAIN STREET Second Line of Address City or Post Office State ZIP Code SHIREMANSTOWN PA 17011 C= o Correspondent's email address: jhipp(piDbogarlaw.com © c r7l REGISTER: F VWLLS M ONLY ,t REGISTER OF WILLS USE ONLY t.7 C.II DATE FILED MMDDYYYY _"1 DATE FILED STA,* Side 1 I IIIIII VIII VIII VIII VIII VIII VIII VIII VIII VIII IIII IIII 1505618403 1505618403 j 1505618411 REV-1500 EX Decedent's Social Security Number Decedent's Name: Donley, Nancy R. 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. 4 ,047 - 21 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested............ 7. 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 4 ,047 - 21 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 4 6 5 • 0 0 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 465 - 00 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 3,582 - 21 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J)............................................... 13. 716 - 45 14. Net Value Subject to Tax(Line 12 minus Line 13)............................................... 14. 21865 - 76 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 15. 0 • 0 0 16. Amount of Line 14 taxable at lineal rate X .045 0 . 0 0 16. 0 . 0 0 17. Amount of Line 14 taxable at sibling rate X.12 1,432 - 88 17. 171 - 95 18. Amount of Line 14 taxable at collateral rate X.15 11432 - 88 18. 214 - 93 19. TAX DUE................................................................................................................ 19. 386 - 88 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ 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 PERSON RESPONSIBLE FOR FILING RETURN Susan D. Craig DATE I/! ADDRESS 7 24 Kensington Square, Mechanicsburg, PA 17050 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE Jennifer B. HI DATE ADDRESS 1 West Main Street, Shiremanstown, PA 17011 1111111111111111111111111111111111111111111 Side 2 1505618411 1505618411 REV-1500 EX Page 3 File Number 21-13-0835 Decedent's Complete Address: DECEDENT'S NAME Donley, Nancy R. STREET ADDRESS 24 Kensington Square CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 386.88 2. Credits/Payments A. Prior Payments B. Discount Total Credits(A +13) (2) 3. Interest (3) 14.43 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2,Line 20 to request a refund 5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 401.31 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;............................................................................... ❑ ❑x b. retain the right to designate who shall use the property transferred or its income;.................................. ❑ c. retain a reversionary interest;or....:.......................................................................................................... ❑ ❑x d. receive the promise for life of either payments,benefits or care?............................................................ ❑ ❑x 2. If death occurred after Dec. 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?....... ❑ ❑x 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 January 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 172 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) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, 8t MISC. DEPARTMENT OFPERSONAL PROPERTY INHERITANCE TAXAXRETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Donley, Nancy R. 21-13-0835 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Commonwealth of Virginia-Retirement check 4,047.21 TOTAL(Also enter on Line 5, Recapitulation) 4,047.21 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group,Inc. Form PA-1500 Schedule E(Rev.08-12) REV-1511 EX+(08-13) SCHEDULE H pennsylvania DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHR RITANCE TAX RET SE ENT DECEDENT URN ADMINISTRATIVE COSTS 'ESTATE OF FILE NUMBER Donley, Nancy R. 21-13-0835 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions. Name of Personal Representative(s) Street Address City State ZiD Year(s)Commission Paid 2, Attorney's Fees Bogar and Hipp Law Offices 450.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State ZiD RelationshiD of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 15.00 See continuation schedule(s)attached TOTAL(Also enteron line 9,Recapitulation) 465.00 Copyright(c)2013 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.08-13) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Donley,Nancy R. 21-13-0835 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 Register of Wills-fee to file Supplemental Inheritance Tax Return 15.00 H-B7 15.00 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE p INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Donley, Nancy R. 21-13-0835 _ NAME AND ADDRESS OF RELATIONSHIP TOSHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$) teetsl ITAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Sara D. Bishop Niece Twenty percent 410 W.Holly Street of rest,residue Fayetteville,AR 72703 and remainder, and specific 2 Susan D.Craig Sister Twenty percent 24 Kensington Square of rest,residue Mechanicsburg, PA 17050 and remainder and specific 3 J. Kevin Donley Nephew Twenty percent PO Box 663 of rest,residue Mendocino,CA 95460 and remainder 4 John T. Donley Brother Twenty percent 11 Shorline Drive of rest, residue PO Box 588 and remainder Perrysville,OH 44864 Total Enter dollar amounts for distributions shown above on liner,15 through 18 on Rev 1500 cover sheet as appropriate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 Ashland City Schools Alumni Foundation 179.11 2 Ashland County Community Foundation 179.11 3 First Presbyterian Church 179.11 4 Scholarship Fund of Alexandria City Public Schools 179.12 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ONLINE 13 OF REV-1500 COVER SHEET 716.45 Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10) LAST WILL AND TESTAMENT I,NANCY R. DONLEY,currently of Arlington County,Virginia,do hereby make,publish I and declare this to be my last will and testament, and hereby revoke all wills and codicils heretofore made by me. ARTICLE I I direct that my body be cremated and that my ashes be buried at the James E.Donley plot at Ashland Cemetery, in Ashland, Ohio. ARTICLE 2 I direct that my just debts and funeral expenses be paid as soon after my death as may be practicable, except for any debts secured by pledges of real or personal property. Such secured debts shall either be assumed by my heirs or devisees as a charge against the property securing them,or shall be paid by my Executrix as a charge against my estate,as my Executrix,in her sole discretion, shall deem advisable. ARTICLE 3 A.. I bequeath all of my tangible household furnishings and goods,including,but not limited to my oriental rugs,jewelry,clothing,personal effects,and other tangible household items, but specifically excluding cash and securities,to my sister,SUSAN D.CRAIG,of Mechanicsburg, Pennsylvania,and to my niece, SARA.E.BISHOP,of New York City,New York,or to whichever of whom shall survive my death, to be divided equally between them, or as they may otherwise I i agree. Ei B. If my sister, SUSAN D. CRAIG, and my niece, SARA E. BISHOP, each fail to survive me, I bequeath all of my household furnishings and goods to the residual beneficiaries Ilisted herein below in Article 4, who survive my death,to be divided as provided in Article 4. i( �i Page 1 of 6 if { 1' i i .F' ARTICLE 4 I devise and bequeath all of the rest and residue of my estate,real and personal,as follows: A. I direct that eighty percent(80%) of such rest and residue be divided into as many equal shares as may be necessary in order to provide one share for each of following individuals surviving my death: 1) my sister, SUSAN D. CRAIG; 2) my brother, JOHN T. DONLEY, of Perrysville, Ohio; 3)my niece, SARA E. BISHOP; and 4) my nephew, J. KEVIN DONLEY, of San Francisco, California. B. I direct that twenty percent(20%)of such rest and residue be divided into as many equal shares as may be necessary in order to provide one share for each of following entities surviving my death: 1)the FIRST PRESBYTERIAN CHURCH,in Ashland, Ohio, in memory of my parents, James E. Donley and Lois C. Donley; 2) the ASHLAND COMMUNITY FOUNDATION in Ashland, Ohio; 3) the ASHLAND CITY SCHOOLS ACADEMIC FOUNDATION in Ashland Ohio; 4) the SCHOLARSHIP FUND OF ALEXANDRIA, for the Alexandria City Public Schools in Alexandria, Virginia. ARTICLE 5 A. I nominate my sister,SUSAN D. CRAIG,to serve as Executrix. No surety shall be required upon the bond of my Executrix nominated in this will,if permissible by law. B. In the event SUSAN D. CRAIG shall fail or cease to act as Executrix for any reason whatsoever, then I do hereby nominate and appoint my niece, SARA E. BISHOP, to act in that capacity. i C. If it should be required by law that there be a resident fiduciary with respect to any I i appointment made herein of a non-resident fiduciary,then such non-resident fiduciary shall select a Page 2 of 6 I resident fiduciary to serve with or for the non-resident fiduciary, with the resident so selected to serve without surety or security on any bond that may be required by law. D. If ancillary administration be required in any jurisdiction in which my Executrix shall be unable or unwilling to qualify,then my Executrix shall designate in writing the person or corporation to act as ancillary Executor,with all of the powers and immunities of my Executrix as may be specifically delegated by such written designation. Except as otherwise directed by my domiciliary Executor, upon the completion of such ancillary administration, all,assets under the control of my ancillary Executor shall be transferred or paid over to my domiciliary Executrix for final disposition in accordance with the terms of this will. E. I direct my Executrix to pay all inheritance, estate, succession and legacy taxes, including penalties and interest, in any jurisdiction, imposed by any law, upon property passing under this Will or otherwise,testamentary or non-testamentary, and to charge such taxes as a part of the expense of administration. I also direct that my Executrix shall not require that any part of such taxes be recovered from,paid by,or apportioned among the recipients of,or those interested in, such property. F. I authorize my Executrix to enter into agreements with appropriate government authorities and to make such elections,to exercise such options and to take such deductions as may be available on estate, inheritance and income tax returns, all in such manner as to my executor may seem most advisable with respect to taxes. G. My Executrix is empowered to do all things necessary or convenient for the orderly and efficient administration of my estate. In addition to all the discretions and powers enumerated I I in § 64.1-57 of the Code of Virginia (1950) or amendments thereto as in force at the time of my it it death, which is specifically incorporated herein by reference, I authorize my Executrix, with i Page 3 of 6 i ,i i i respect to any and all property,including real property,at any time constituting part of my estate,to hold and retain such property;to sell and dispose of the same at public or private sale at such prices and on such terms as to such fiduciary shall seem proper without court order and without any bond being required;to make partition, division, or distribution in kind or in cash or partly in kind and partly in cash,and such fiduciary's judgment as to what shall constitute a just and proper division or apportionment shall be conclusive. ARTICLE 6 A. Any beneficiary who fails to survive me by 120 hours shall be deemed to have predeceased me, and the gift to such beneficiary shall be disposed of accordingly. B. The term"tangible personal property"shall be construed as not including any such property that,in the determination of my Executrix,is(i)held primarily for investment purposes or (ii)used in connection with any business in which I may be engaged or in which I may have any interest at the time of my death. C. The expenses of my last illness,my written charitable pledges,and the expenses of a funeral appropriate to my station in life and custom of living(including a suitable monument or marker for my grave) shall,be paid by my Executrix. D. As used in this will, the male gender shall include the female and the neuter, the singular shall include the plural, and vice versa. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my last will and testament, consisting of this and 9 other pages, this /.2�,day of '2005. 1,4 i SEAL I NAIV Y R. NLEY Page 4 of 6 �i The foregoing will was subscribed, published and declared by the Testator as and for Testator's last will and testament in our joint presence and we,in Testator's presence and in the presence of each other and at Testator's request, hereunto subscribe our names as attesting witnesses thereto. WITNESS: ADDRESS: s C � 33 5 5 5. S cQ �4- Av VA 2-=� 3. 4,-J-e-� .3353 S. Skz,. r rJ ST.. Ar- cV A ZZZQ us�.n C r'ai a y „si �e� lop i I i j i i it j ii Page 5 of 6 i i COMMONWEALTH OF VIRGINIA i COUNTY OF FAIRFAX: Before me, the undersigned authority, on this day, personally appeared NANCY R. DONLEY, ('Ari s- ;,, C A,4e �`-1 rso,1 , r5 ?n & 4e,-r -n , and Svsgh (). C ra i q , known to me to be the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument and, all of these persons being by me first duly sworn, the Testator declared to me and to the witnesses in my presence that said instrument is Testator's last will and testament and that Testator had willingly signed and executed it in the presence of said witnesses as Testator's free and voluntary act for the purposes therein expressed; that said.witnesses stated before me that the foregoing will was executed and acknowledged by the Testator as Testator's last will and testament in the presence of .said witnesses who, in Testator's.presence and at Testator's request, and in the presence of each other, did subscribe their names thereto as attesting witnesses on the day of the date of said will, and that the Testator, at the time of the execution of said will,was over the age of 18 years and of sound and disposing mind and memory. NANCbY R. NLEY, Testato Witness Witness Witness Subscribed, sworn and acknowledged before me by the Testator and witnessed,this /9 day of 32005. . I Notary Public My Commission Expires: /a�3J/2�oS �j I w Page 6 of 6 ii