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HomeMy WebLinkAbout06-26-15 REV-1500 Ex(02 ` ' 1505610143 OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO BOX.280601 INHERITANCE TAX RETURN 21 15 0342 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 03 07 2015 06 01 1922 Decedent's Last Name Suffix Decedent's First Name MI BONDRA DOROTHY M (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return 1-1 2. Supplemental Return E] 3. Remainder Return(Date of Death Prior to 12-13-82) 4. Limited Estate E] 4a. Future Interest Compromise (date of death after 12-12-82) 5. Federal Estate Tax Return Required 6 Decedent Died Testate 7. (AttacheGopy of Tn Sd a Living Trust 8, Total Number of Safe Deposit Boxes (Attach Copy of Will) PY ) g, Litigation Proceeds Received 10.between Pz 31J�a dit(Daf Death 11 Election to tax under Sec.9113(A) 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 MICHAEL L BANGS 717 730 7310 REGISTE"F WILLS UWONLY C crl TT� First Line of Address + r� 429 SOUTH 18TH STREET I° Second Line of Address !7 CT) -.J c'a c ZJ `D'ATE FILLED -� City or Post Office State ZIP Code i a <:> CAMP HILL PA 17011 i~ art Correspondent's e-mail address: mikebangS@verizon.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 ue,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. S ATURE OF PERSON R PONSIBL FILING TURN DATE Barbara M. Bondra .3 ADDRESS 1350 E. Lisburn Road, Mechanicsburg, PA 17055 IGNATURE OF PREPARER OTHER T REPRESENTATIVE DATE Michael L. Bangs ADDRESS 429 South 18th Street, Camp Hill, PA 17011 Side 1 1505610143 1505610143 J 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: Bondra, Dorothy M. 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&Notes Receivable(Schedule D)........................................................ 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 115, 735 . 91 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 48 , 825 . 28 7. Inter-Vivos Transfers&Miscellaneousion Probate Property (Schedule G) u Separate Billing Requested............ 7. 66, 574 . 22 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 231 , 135 . 41 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 6, 964 . 79 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 491 . 26 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 7f 456 . 05 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 223 , 679 . 36 13. Charitable and Governmental 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. 223 , 679 . 36 TAX COMPUTATION-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 . 00 16. Amount of Line 14 taxable at lineal rate X .045 223 , 679 . 36 16. 10 , 065 . 57 17. Amount of Line 14 taxable at sibling rate X.12 0 . 00 17. 0 . 00 18. Amount of Line 14 taxable at collateral rate X.15 0 . 00 18. 0 . 00 19. TAX DUE................................................................................................................ 19. 10 , 065 . 57 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑X Side 2 ❑ 1505610243 1505610243 J REV-1500 EX Page 3 File Number 21-15-0342 Precedent's Complete Address: 7ECEDENT'S NAME Bondra, Dorothy M. i STREET ADDRESS 1 522 Breezewood Court CITY STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due(Page 2, Line 19) (1) 10,065.57 2. Credits/Payments A. Prior Payments 10,000.00 j.. B. Discount 503.28 Total Credits(A +B) (2) 10,503.28 3. Interest (3) ;4• If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) 437.71 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) I i.. 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;.................................. El ❑x 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?.................................................................................................................. ❑x ❑ 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 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 [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-1508 EX+(11-10) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Bondra, Dorothy M. 21-15-0342 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 Exxon Mobile Dividend 783.84 2 M&T Bank-Checking account 16,596.96 3 M&T Bank-Savings account 94,279.11 4 Refund from Delbrook Manor Apartments 100.00 5 Refund of auto insurance 4.00 6 Refund of renters insurance 8.00 7 Sale of automobile-see Bill of Sale 1,700.00 8 US Treasury-2014 income tax refund 2,264.00 TOTAL(Also enter on Line 5, Recapitulation) 115,735.91 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10) Rev-1509 EX+(01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Bondra, Dorothy M. 21-15-0342 If an asset was made joint within one year of the decedent's date of death,it must be reported on schedule G. SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT A. Barbara M. Bondra 1350 E. Lisburn Road Daughter Mechanicsburg, PA 17055 B. C. JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY oda OF DATE OF DEATH LETTER DATE VALUE OF ITEM FOR JOINT MADE (NUMBER OR SNCLUDE EMILARNDENTIFY NG OF FIANCIAL INUMBERTUTIONAATTACH DEEDO OR ND BANK ACCUNTDATE OF DEATH DECD'S DECED NT'S INTEREST NUMBER VALUE OF ASSE TENANT JOINT JOINTLY-HELD REAL ESTATE. INTEREST 1 A Exxon Mobile Corporation-1136 shares held 97,650.56 50.000% 48,825.28 jointly with decedent's daughter, Barbara Bondra. Mean value on 3/7/15 was$85.96 per share. TOTAL(Also enter on Line 6, Recapitulation) 48,825.28 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule F(Rev.01-10) Rev-1510 EX+(08.09) SCHEDULE G pennsylvania INTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Bondra, Dorothy M. 21-15-0342 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 DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER THE DA E OF TROANSFERSATfACH THEIR CO Y OF THE RELATIONSHIP TO FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 American General Life Insurance Company-Annuity 66,574.22 66,574.22 Contract VP222443; decedent's daughter Barbara Bondra is the beneficiary of this annuity. TOTAL(Also enter on Line 7, Recapitulation) 66,574.22 (If more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule G(Rev.08-09) REV-1511 EX+(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITACE TAX RESIDENT'DEC ENT RETURN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Bondra, Dorothy M. 21-15-0342 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 1,388.99 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State ZiD Year(s)Commission Paid 2. Attornev's Fees Michael L. Bangs 5,000.00 3, Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State ZiD Relationshio of Claimant to Decedent 4. Probate Fees 315.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 260.30 See continuation schedule(s) attached TOTAL(Also enter on line 9, Recapitulation) 6,964.79 Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev. 10-09) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Bondra, Dorothy M. 21-15-0342 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Neill Funeral Home, Inc. 1,388.99 H-A 1,388.99 Other Administrative Costs 2 Cumberland Law Journal -estate advertisement 75.00 3 The Patriot News-estate advertisement 185.30 H-B7 260.30 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) Rev-1512 EX+(12-08) SCHEDULE 1 pennsylvania DEBTS OF DECEDENT, DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Bondra, Dorothy M. 21-15-0342 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Apria Healthcare 14.09 2 L. B.Smith Ford-vehicle state inspection 106.42 3 Michael Langen-per capita taxes 9.80 4 PA Department of Revenue-2014 income tax due 103.00 5 PP&L-final bill 236.75 6 Verizon 21.20 TOTAL(Also enter on Line 10, Recapitulation) 491.26 (If more space is needed,additional pages of the same size) Copyright(c)2008 form software only The Lackner Group,Inc. Form PA-1500 Schedule I(Rev. 12-08) REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Bondra, Dorothy M. 21-15-0342 RELATIONSHIP TO NUMBER NAME AND ADDRESS OF DECEDENDo Not List T SHARE OF ESTATE AMOUNT OF ESTATE PERSONS)RECEIVING PROPERTY (Words) ($$$) TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] Barbara M. Bondra Daughter Entire 1350 E. Lisburn Road Mechanicsburg, PA 17055 Thomas Bondra FSC Son 6001 Ammendale Road Beltsville, MD 20705 Total Enter dollar amounts for distributions shown above on lines 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 r' B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev. 01-10) American General Life Insurance Company The United States Life Insurance Company in the City of New York April 23, 2015 BANGS LAW OFFICE, LLC ATTN: MICHAEL BANGS 429 SOUTH 18TH STREET CAMP HILL PA 17011 Re: Annuity Contract VP222443 Deceased Dorothy Bondra Dear Mr. Bangs: Thank you for your recent inquiry regarding the above referenced annuity contract. We would like to take this opportunity to respond to your request. According to our records the primary beneficiary for this policy is Barbara Bondra. The accumulated value of this contract as of 03-07-2015, the date of death, is $66,574.22. Mr. Bangs, we appreciate the opportunity to assist you. Should you have any questions, please contact our Client Care Center at 1-800-424-4990. Sincerely, Jennifer Contreras Annuity Claims Department Annuity Service Center- P.O. Box 871 •Amarillo, TX 79105-0871 Administrator for Renaissance Life& Health Insurance Company of America • Administrator for John Alden Life Insurance Company M M&T Bank 499 Mitchell Road,Millsboro.DE 19966 Records Management Phone 888-5024349 Fax(302)934-2955 April 13,2015 Bangs Law Office. LLC 429 South 18'h Street Camp Hill, PA 170111 Re: Estate of Dorothy M Bondra Social Security: Date of Death: March 7, 2015 Dear Sir or Madam: Per your inquiry on April 1,2015, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: I Type of Account Checking Account Number 16475305 Ownership(Names ofi Dorothj,A4 Bondra Opening Dale 0812811964 Balance on Date of Death $ 16,59696 Accrued Interest $ .01 Total $ 16,596.97 2. Type of Account Savings Account Number 15004205323617 Ownership(Names ofi Dorothy M Bon&o Opening Date 0711012003 Balance on Date of Death S 94,279.11 Accrued Interest S 1.78 Total $ 94-280.89 For any additional information on the above accounts,including ownership and any changes,closures and/or reimbursement of funds, please call the West Shore Plaza Branch at 717-731-1730. This letter does not include any accounts in which the deceased may have been listed as Power of.Attorney,Custodian of uniform Transfers, Representative Payee,or Trustee under a Written Agreement. Sincerely, Tomara Williams Records Management BILL OF SALE qI, BARBARA M. BONDRA, Executrix of the Estate of Dorothy Bondra, do hereby sell a I �� [ FG R lD E•5 L 69-F , Vehicle Identification Number(VIN) j F6 VIP L3FFA W,-�l-i69 to for the sum of j E E & k Q RL—I> bOL L.r9 r�J ($ N CC)_ Dollars. /' 11 Date: } / c ti��� , /C- BARBARA M. BONDRA - WILL OF DOROTHY M. BONDRA I, DOROTHY M. BONDRA, of the Borough of Camp Hill, Cumberland County, Pennsylvania, declare this to be my last will and revoke any will previously made by me. ITEM I. I direct that all my just debts and funeral expenses, including my gravemarker and all expenses of my last illness, and any and all taxes and assessments imposed by any governmental body as a result of my death, whether on property passing under this will or otherwise, shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate. 1 ITEM II. I give and bequeath all of my household goods, automobiles,jewelry, and all other articles of household and personal use, equipment and ornament, together with all insurance thereon and relating thereto, to my daughter, BARBARA M. BONDRA, of Mechanicsburg, Pennsylvania, provided she survives my deathh by thirty (30) days. ITEM M. I give, devise, and bequeath all the rest, residue, and remainder of my possessions and estate of every nature and wherever situate to my daughter, BARBARA M. u BONDRA, of Mechanicsburg, Pennsylvania, provided she survives my death by thirty (30) days. �\ ITEM IV. I appoint my daughter, BARBARA M. BONDRA, executrix of this my last will. ITEM V. In addition to the other powers and authorities granted to my personal representatives by Pennsylvania law and by the other terms and provisions of this will, I hereby 1 give to my personAl representatives the following powers and authorities effective without court approval and until actual distribution of all property: to compromise any claim or controversy; to make distribution in cash or in kind, or partly in cash and partly in kind, and in such manner as my personal representatives may determine and at valuations finally to be fixed by them; to invest in all forms of property, including any stock or other securities in any corporate fiduciary or its successor without restriction to investments authorized for Pennsylvania fiduciaries, as my personal representatives deem proper, without regard to any principle of risk or diversification; to retain any or all assets of my estate, real or personal, without regard to any principle of risk or diversification; to sell at public or private sale, to exchange, or to lease for any period of time, any real or personal property and to give options for sales, exchanges, or leases, for such prices and upon such terms or conditions as my personal representatives deem proper; and to allocate receipts and expenses to principal or income or partly to each as my personal representatives deem proper in their sole discretion. ITEM VI. I direct that my personal representatives and fiduciaries shall not be required to give bond for the faithful performance of their duties in any jurisdiction_ IN WITNESS WHEREOF, I have hereunto set my hand this day of � 1998. DOROTHY M. BONDAA 2 The preceding instrument, consisting of this and TWO other typewritteh pages, each identified by the signature of the testatrix was on the date thereof signed, published, and declared by DOROTHY M. BONDRA, the testatrix therein named, 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. COMMONWEALTH OF PENNSYLVANIA ) ( SS: COUNTY OF CUMBERLAND } The undersigned, being the testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, does hereby acknowledge that I signed and executed the foregoing instrument as my last will,that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affffmed to and acknowledged bef a by thewestattax n �above thi day of ' iLL� 1999 -Notary Public _ tcwK A 6,1Twpwp., CU} �7 Pubtk .. +' My CoarmiWon Expiry May Co., PA COMMONWEALTH OF 10 1 ) ( SS: COUNTY OF CUMBERLAND } WE, ,c l�.L t ,�/` �—�---and LYNN Eh 4,FN CF6D the witnesses whose names 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 she signed it willingly and that she executed it as her free and voluntary act for the purposes therein wed;that each of us in the hearing and sight of the testatrix signed the will as witnesses; 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 or undue iluence. f V1 J Sworn or affirmed to and 4nowledge be me this y ofI rh� Votary Public t SEAL WMY 5. CH"00. Nwary Pik 4 Lowrt A1611 Twp., Cuenbe&nd Ca, pA A'C4nw*m$on May 10, 1999