HomeMy WebLinkAbout06-15-15 � � pennsytvania 15 0 5 6141,0 5
:,r.,enrorieve:vur EX(03-14)(FI)
REV-1500 C)FFICIAL USE ONLY
Bureau of Individuai Taxes County Code Year File Number
PO BOx 280601 INHERITANCE TAX RETURN
Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 ' 15 0447
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
_
04122015 02041936
DecedenYs Last Name Suffix DecedenYs First Name MI
SHEARER CATHERINE L
(if Applicable)Enter Sunriving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
THIS RETURN MUST BE FILED IN DUPLICATE NIITH TNE
REGISTER OF WILLS
Fll�IN APPROPRIATE OVALS BELOW
� 1.Qriginal Return p 2. Supplementa�Return p 3. Remainder Return(date of death
prior to 12-13-82)
p 4.Agriculture Exemption(date of a 5. Future Interest Compromise(date of � 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 _._.. 9. Total Number of Safe Deposit Boxes
{Attach copy of will.) (Attach copy of trust.)
p 10. Litigation Proceeds Received p 11. Non-Probate Transferee Return ('� 12. Deferral/Election of Spousal Trusts
(Schedule F and G Assets Only)
O 13. Business Assets d 14. Spouse is Sole Beneficiary
(No trust invoived)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL 7AX 1NFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
THOMAS E FLOWER (717) 243-5513
First�ine of Address
' FLOWER LAW, LLC
Second Line of Address
' 10WHIGHST
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City or Post Office State ZIP Code c'> �, ;:'� �
C �� ��
CARLISLE PA 17013 -"' Q �'
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CorrespondenYsemaiiaddress; Tom@Flower-18w.Com r-" ►—' ; r�t
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REGISTER OF WILLS USE ONLY ���-, + -��� --�
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DATE FILED MMDDYYYY • ��
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DATE FILED STAMP
PLEQSE USE dRIGINAL FORM ONLY
Side 1
I IIIIII IIIII IIIII IIIII Illll IIIII IIIII IIIII IIIII IIIII IIII IIII \
� 1505614105 ],5�56141�5 � ,v
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� 1505614205
REV-1500 EX(FI)
Decedent's Social Security Number
oecedenrs Name: CATHERINE L. SHEARER
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(Scheduie E). . . . . . . 5, 816.35
6. Jointly Owned Property(Schedule F) O Separate Biliing Requested . . . . . . . 6. 0.00
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) O Separate Biiling Requested.. . . . . . . 7. 0.00
8. Totai Gross Assets(total lines 1 through 7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 81 G.35
9. Funeral Expenses and Administrative Costs{Schedule H). . . . . . . . . . . . . . . . . . . 9. 381.04
10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule I). . . . . . . . . . . . . . . 10. 9,687.47
11. Totai Deductions(total Lines 9 and 10). . . . .. . . .. . .. . . . . . . . . . . . . . . . . . . . . 11. 816.35
12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . 12. 0.00
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(�ine 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 -
�a)�1.2)X.0_ 15.
16. Amount of Line 14 taxable
at lineal rate X A_ �g
17. Amount of line 14 taxable
at sibling rate X.12 17,
18. Amount of Line 14 taxable
at collaterai rate X.15 �g.
19. TAX DUE . .. ... . . .. . . . . .. . . . . . . . . . . . . . . .. . . . . . . . .. . .. . . . . . .. . . . . . . 19. 0.00
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT p
Under penalties of perjury,I declare I have examined this retum,including accompanying schedules and statements,and to the best of my knowledge and belief,
it is true, correct and complete. Qeclaration 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 RES ON OR FILING RETURN DATE
�'�a v�' ,�a�� G- 11- 15
AD RESS
LINDA BEATES, 15 SHOVER DR., CARLISLE, PA 17013
SIGNA� /.' ` ER THAN PERSQN RESPONSIBLE FOR FILING THE RETURN DATE
06/11/2015
ADDRESS
FLOWER LAW, LLC; 10 W. HIGH ST., CARLISLE, PA 17013
(I�����I�'����II�'��������"�I�I(����'I�I�(�'I��'�')�II��"I Side 2
� 1,5056],42�5 7,5�56],4205 �
REV-1500 EX (FI) Page 3 File Nuraiber 21-15-0447
Decedent's Complete Address:
DECEDENT'S NAME
CATHERINE L. SHEARER
STREET ADDRESS
1 WEST PENN STREET
APARTMENT NO. 409
CITY STAI"E ' ZIP
CARLISLE PA 17013
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 0.00
2. Gredits/Payments
A.Prior Payments _
B.Discount
(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 ovai 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 FOLI.OWING QUESTIONS BY PLAGING AN "X" IN THE APPR�PRIATE BLOCKS
1. Did tlecedent 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 decetlent transfer property within one year af tleath
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,w�hich
containsa beneficiary designation? ........................................................................................................................ ❑ �
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPIETE SChiEDULE 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 af 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 suNiving spouse from tax,and the statutory requirements for disclosure of assets and
filing a tax return are still applicabie even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1,20Q0:
• The tax rate imposed on the net value of transfers from a tleceased 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 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 decedenYs 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-i5o8 EX+(1i-1o)
'�� pennsylvania SCHEDULE E
' oePnarMerur or Re��cNue CASH, BANK DEPOSITS 8c MISC.
�� INHER[TANCE TAx RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
CATHERINE L. SHEARER 21-15-0447
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, JEWELRY,PROCEEDS OF SALE TO"3R PRECIOUS METALS/MARJORIE'S GEMS" 640.00
2, CUMBELAND COUNTY HOUSING AUTHORITY,REFUND OF SECURITY DEPOSIT 95.00
3. STAR MAGAZINE,REFUND OF UNUSED MAGAZINE SUBSCRIPTION 7.49
4. CASH AND COINS 44.60
5, TIME,INC.,REFUND OF UNUSED MAGAZINE SUBSCRIPTION 29.26
TOTAL (Also enter on Line 5, Recapitulation) $ 816.35
If more space is needed, use additional sheets of paper of the same size.
REv-ZSrr Ex+(fc,-(}9�
� � ''�' pennsylvania SCHEDULE H
`� OEPARTMENTOFREVENU[ FUNERAL EXPENSES AND
INHER[TANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
CATHERINE L. SHEARER 21-15-0447
Decedent's debts must be reported an Schedule T,��
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES: ��
1.
B. ADMINISTRATIVE COSTS:
1, Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Atldress
City State ZIP
Year(s)Commission Paid:
2• Attorney Fees:
3. Family Exemption: (If decedenYs address is not the same as claimanYs,attach explanation.;
Ciaimant
Street Address
City State ZIP
Relationship of ClaimaM to Decedent
4. Probate Fees: 115.50
5. Accountant Fees:
6. Tax Return Preparer Fees:
�� PUBLICATION OF ESTATE NOTICES 265.54
TOTAL(Also enter an Line 9, Recapitulation) $ 381.04
If more space is needed,use additional sheets of paper of the same�ize.
��v-rsr��x+(lz-os)
��o pennsylvania SCHEDULE I
� DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
wHeR�rarvice rnx RETURrv MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Catherine L. Shearer 21-15-0447
Report debts incurred by the decedent prior to death that remained unpaid at the date af death,including unreimbursed medical expenses.
ITEM � VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1� Cornerstone Federal Credit Union 526.73
2. First Premier Bank 487.93
3. First Premier Bank 883_82
4. Seventh Avenue 68.20
5. The Swiss Colony 146.03
6. DCM Services,LLC,collection for Walmart Credit Card tlebt 889.11
7. Capital One Bank 482.65
8. Capital One Bank 280.03
9. Comcast Cable 12.43
10. PPL Electric Utilities 25.00
11. Afni for CenturyLink 249.76
12. United Collections Bureau, Inc.,collection for PSECU debt 5,635.78
TOTAL(Also enter on L+n2 10, Recapitulation) $ 9,687.47
If more space is needed,insert additional sheets of the sarne size.
WILL OF
CATHERINE L. SHEARER
I, Catherine L. Shearer of Cumberland County, Carlisle,
Pennsylvania, declare this to be my last Will and hereby revoke all
prior Wills and Codicils.
1. I direct that all my just debts, funeral expenses,
gravemarker and administrative expenses shall be paid
from my residuary estate as soon as practicable after my
death.
2. I direct that all inheritance, estate, transfer, succession
and death taxes of any kind whatscever which may be
payable by reason of my death shall be paid out of my
residuary estate.
, 3. I direct that my entire estate be distributed as follows:
A. I direct that my bride dolls go, in equal shares, to
my granddaughters, Heather Shearer and Tia
Shearer.
B. I direct that any of my clothes and shoes go to
Linda Beates if she wishes to have them. What
Linda Beates does not want is to be given to the
Salvation Army.
C. I direct that my personal and household items are
to be given to Linda Beates. What Linda does not
want is to be sold and the proceeds put in a trust
fund for my great grandson, Robbie Jay Girosky
until his 21St birthday. I appoint Robbie Girosky
and Jasmine Girosky, jointly, as Guardians of the
estate of Robbie Jay Girosky.
D. I direct that my car be given back to the people
that gave it to me, It's His Hands. Call 258-5483
on Fridays and speak to George Young.
E. I direct that my other dolls go to my girl friend,
Mary Jones. If Mary Jones is predeceased, I
direct that the dolls go, in equal shares, to Heather
Shearer and Tia Shearer.
LAWOFF«EsoF F. I direct that my diamond cross necklace in my
STEPHEN J. HOGG metal box in the bedroom closet go to Linda
i9 s.xArrovEx sT�ET Beates. The key is in my dresser drawer.
SUITE 101
CARLISLE,PA 17013 , f � � D
�' ,�?.dIL!/ri-�'-, fG
L�
G. I direct that any remaining proceeds from my
estate be put in the trust for my great grandson,
Robbie Jay Girosky.
4. I appoint Linda Beates, as Executrix of this my last Will.
5. The Executrix of this Will shall have the power to
distribute my estate in kind or in cash, or partly in either.
6. I direct that no Executrix acting under this Will shall be
required to enter bond in any jurisdiction.
IN WITNESS WHEREOF, I have ereunto set my hand this
� day of�� , 2009.
('�i,�2.c�n.�.� ` , -!P��2�CiJrIJh-
Catherine L. Shearer
LAW OFFICES OF
STEPHEN J. HOGG
19 S.HANOVER STREET
SUITE 101
CARLISLE,PA 17013
The preceding instrument consisting of this and two other pages
was on the day and date hereof signed, published and declared by
Catherine L. Shearer as and for her last Will in the presence of us, who
at her request, in her presence and in the presence of each other have
subscribed our names as witnesses hereto.
r�Q' CJ�ca�c
WITNES T ESS
LAW OFFICES OF
STEPHEN J. HOGG
19 S.HANOVER STREET
SUITE 101
CARLISLE,PA 17013
.
ACKNOWLEDGMENT
State of Pennsylvania
ss
County of Cumberland
I, Catherine L. Shearer, the Testatrix, 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; that I signed it willingly and as my free
and voluntary act for the purposes therein expressed.
'u����v�u-� o( , -��c,��,�t1
Catherine L. Shearer
Sworn to or affirmed and acknowledge before me atherine
L. Shearer the Testatrix, this � day of� u' ,
2009.
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�"��`a"°"��� Notary Public/Att n
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AFFIDAVIT
State of Pennsylvania
ss
County of Cumberland ,
We, �✓� and �IS�. �,�G, � ��the
witnesses whose na es are signed to the attached or foregoing
instrument, being duly qualified according to law, do depose and say
that we were present and saw the Testatrix sign and execute the
instrument as her last Will; that the Testatrix signed willingly and
executed it as her free and voluntary act for the purposes therein
expressed; that each subscribing witness in the hearing and sight of
the Testatrix signed the Will as a witness; and that to the best of our
knowledge the Testatrix was at that time 18 or more years of age, of
sound mind and under no constraint o ndue influe e.
�y
worn to or affir�?ed and sub � d-to before me by witnesses,
this � day of L�L 009.
,�
,��"�:i'�
�AW oFF,�Es oF ���Notary P�:iblic/Attorney
STEPHEN J. HOGG ����
19 S.HANOVER STREET �e�•a�ear�w000..ti.
�r aow�aw Exrr�a wrEwe�n a e�
SUITE 101
CARLISLE,PA 17013