HomeMy WebLinkAbout05-06-05
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT 280601
HARRISBURG, PA 17128-0601
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DECEDENT'S NAME (LAST, FIRST, ANO MIDDLE INITIAL)
POR TEr<. GER/lLlJ
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REV-1500
OFFICIAL USE ONLY
DATE OF DEATH (MM-DD-YEAR)
0;)..-07- :;1..00S
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
LL-il5 L <)2__
COUNTY CODE YEAR NUMBER
[
SOCIAL SECURITY NUMBER
&'"'1- /2..
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DATE OF BIRTH (MM-DD-YEAR)
07-/t-/9J../
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
o 2. Supplemental Return
o 4a. Future Interest Compromise (date of death afler 12-12-82)
o 7. Decedent Maintained a Living Trust (Attach copy of Trust)
o 10. Spousal Poverty Credit (date of death between 12-31-91 and 1.1-95)
o 3. Remainder Return (date of death prior to 12-13.82)
o 5. Federal Estate Tax Return Required
8. Tolal Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
1R]1. Original Return
o 4. Limited Estate
[8] 6. Decedent Died Testate (Attach copy of Will)
o 9. Litigation Proceeds Received
NAME
CHARLES R. pORrE~
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FIRM NAME (If Applicable)
TELEPHONE NUMBER
717-J-t3 -132!>
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
COMPLETE MAILJNG ADDRESS .f-
cltar' Ie S ft. POf'/er
/1599 ~D//enbet'? e./' ~cl
Cltafflbers.hul' , PI! /72V1
/
(1)
(2)
(3)
(4)
(5)
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OFFICIAL USE ONLY
$;).(, t;"L{I.qq
.
4. Mortgages & Noles Receivable (Schedule D)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Sche<lule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or l)
8. Total Gross Assets (total lines 1-7)
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(6)
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(7)
11- 1'1,000 ,00
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CM
(JJ:
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9. Funeral Expenses & Administrative Costs (Schedule H)
(9)
(10)
If, b, '3 b 0 , i( {,
f; ''10'-(,6'5
(8)
1J;'-(SI~l((. Cf'f
10. Debts of Decedent, Mortgage liabilities, & liens (Schedule I)
11. Total Deductions (total lines 9 & 10)
12. Net Value of Estate (line 8 minus line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
(11)
(12)
(13)
116,77/.01
$3'6' 770.10
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14. Net Value Subject to Tax (line 12 minus line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
(14)
11 ?,'1J, 770,10
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15. Amount of line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of line 14 taxable at lineal rate
17. Amount of line 14 taxable at sibling rate
18. Amount of line 14 taxable at collateral rate
19. Tax Due
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
0 x.O_ (15) 0
/I 37, 770.90 x ,0_ (16) it /,(:Cf'C;. b 7
0 x .12 (17) 0
11 ~ 000 .00 It I SO ,vO
x .15 (18)
(19) It ~,?lf9 ,61
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Decedent's Complete Address:
STREET ADDRESS THE EpISCoPAL HoME
2.06 E. (3UR..D ST.
CITY SHIPf[/l/5 BURG I STATE PA I ZIP 172')7
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount ~ q 2.. . 'i "if
Total Credits (A + 8 + C ) (2)
It 9:2. . '1'6'
3. InteresUPenalty if applicable
D. Interest
E. Penalty
TotallnteresUPenalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 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)
A. Enter the interest on the tax due. (5A)
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
(1)
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PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and:
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; or.. ......................... .......................... ....................
d. receive the promise for life of either payments, benefits or care? ...... . ............... . ...................
2. If death occurred after December 12, 1982, did decedent transfer property 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
contains a beneficiary designation? .... . ............... ...................
Yes
..........0
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o
No
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IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN,
Under penalties of pe~ury, I declare that 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
Declaration of preparer other than the personal representative is based on all information 01 which preparerhas any knowledge.
DATE
NAY I ;1...00.5:
ADDRESS
Chambe.,l's6t1 r
I ?CfC; So//e.nbet'
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
er
Pit
17 :;"01
DATE
ADDRESS
UlllII JIlIllI It' -
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. 99116 (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% [72 P.S. 99116 (a) (1.1) (ii)].
The statute does not exemot 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 twenty-one 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% [72 P.S. 99116(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%, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(I)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116(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"''''''''';'.
COMMONWEALTH OF PENNSYLVANIA
INHERI1ANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
G [fZA LD
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
f.. eoR.TE/Z
FILE NUMBER
J,.1-05"- 0 f 5"'5
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
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
CI\e.d:in~ ACCT it ~3~7{ I
O~R. '5TO~lIN 8/JN k...
P. D 13 [)X ;2.5" 0
~;h IppellShiJfj ,PII/72S7
it 1<t;96fJ.3f
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oIU<.sTOWN (3IiNK'
{'.o.130)<' :;'S-O
5JIIf'Pensbttl'3 I PI1 172S 7
REPU NlJ i ~PI5'('OPIJt: Ii aN[ or ~1I1,PrEly'sl3t1l'(~ I PI!
BURIAL r-UtlO
ACCT. fI: 50;;.0064;J... 77
It 5;gU.b~
3.
tt/O<jo.,vD
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If.
;2.DO,! FE/JERAL IA/CuNE r/lX j(J;FtI/!//]
tt '/2(.,;:0
'5.
PEIU;ONAl PRDPERTY
fI J.. 30 ., 00
TOTAL(Alsoenteronline5,Recapitulation) $:2{' /)"l.((. 9'1
(If more space is needed, insert additional sheets of the same size)
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RRSTO~N3/04/05
B~~~y ACCOUNT
ENCLOSURES
Page 1
535761
1",111",1"1,111",,,,111,1,,1
GERALD E PORTER
1899 SOLLENBERGER ROAD
CHAMBERSBURG PA 17201
WE PUT THE LOW IN LOANS!
ASK ABOUT OUR SPECIAL LOW RATE HOME EQUITY LINE TODAY!
CALL 1-888-0RRSTOWN ABOUT THIS LIMITED TIME OFFER!
CHECKING ACCOUNTS
ACCOUNT TITLE
GERALD E PORTER
RMA PLUS CHECKING
ACCOUNT NUMBER
PREVIOUS BALANCE
DEPOSITS/CREDITS
2 CHECKS/DEBITS
SERVICE FEE
INTEREST PAID
CURRENT BALANCE
535761
24,469.31
.00
24,469.31
.00
.00
.00
CHECK SAFEREEPING
Statement Dates 2/07/05 thru
DAYS IN THE STATEMENT PERIOD
AVERAGE LEDGER
AVERAGE COLLECTED
3/06/05
28
6,774.75
6,774.75
2005 Interest paid
.85
ACTIVITY IN DATE ORDER
DATE DESCRIPTION
2/07 CHECK 1716
2/17 CLOSE INTEREST BEARING ACCOUNT
TRACE NO
030133750
040161200
AMOUNT
5,500.00~
18,969.31-
BALANCE
18,969.31
.00
DATE CHECK NO
2/07 1716
* Denotes missing
--- CHECK SUMMARY
AMOUNT REFERENCE
5,500.00 030133750
check numbers
,""''''''>':'''*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESlDEN1 DE EDEN1
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON.PROBATE PROPERTY
ESTATE OF
GtfZAt-D
f. POR-rE:R
FILE NUMBER
').1-0'5 -O/st
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY %OF
ITEM I~CLUDETHENAMEOFTHETRANSFEREE.THEIRREl.ATIONSHIPTODECEDENTANDTHE DATE OF TRANSFER DATE OF DEATH DECO'S EXCLUSI~~ TAXABLE VALUE
ATTACH ACOPVOF THE DEED FOR REAL ESTATE.
NUMBER VALUE OF ASSET INTEREST IF APPliCABLE
1- MICHAEL I'{. poRTER. (50N)
S--I'1-;)..OO'f 11 S",iJOO- I:/!;j DaD
b -(I- 2.00'1 if: S-,000 - II 3/)0'0 fI /)./000
9-:;"i -;;"'00,/ ft [;, ',) ;:>0 -
" CHAREs R.. PORTER (soN)
;...
'6'-30-;2.00'( Ii J..; 000 - H 7 5'00 113, 000
~-'-( - )..001.( tt ~ 5"00 It'f;SOO
-- ;
, jEN N 1 FER. L. PORTEQ
.1,
(GP..A AI DOA tlGIf TCI<.)
7-10 -looli fI ~ ~ 00 - 11 ~ 5"00 11 5/JOU 11;;./ )':J 0
TOTAL (Also enter on line 7, Recapitulation) $ /9 000.00
..
(If more space IS neeoed, Insert additional sheets of the same size)
,REV-1511"EX+ (12-99) .
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
GERAt...D
E.
POR.TER.
FILE NUMBER
;;U-OS--OISfS
ESTATE OF
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. F Q bE L ~ANGER. -51<. /CkE R Ft.lNOUJJ /loNE 'It /.,'/ 5-{ . ;). 0
/NCI-(j{)[S. RECO'TlOj.J r-oof) ANO fioNa/( G(j Ii i(tJ
---
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s) 0
Social Security Number(s)fEIN Number of Personal Representative(s)
Street Address
City State __ Zip
Year(s) Commission Paid:
2. Attorney Fees
0
3 Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant 0
Street Address
City State _ Zip
Relationship of Claimant to Decedent
4. Probate Fees pEn nON I SlIol\r t'Ef(rlrICATc~1 FII-/NG .J:'EES fI,/:Ul.0v
5. Accountant's Fees
0
6. Tax Return Preparer's Fees 0
7. CER.TI PIEO 1'I/1IL/Nr.;S ;/0 llENEF/CII/I<ILS t ff/ ,J-~
E5rA ;rE I/PVE/(I/S//IIG /voTlCE$'
TOTAL (Also enter on line 9, Recapitulation) $636G.'f6
Debts of decedent must be reported on Schedule I.
(If more space is needed, insert additional sheets of the same size)
REV-I512EX' 11-9/i
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
GERA1-.D
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
E. PORTER
FILE NUMBER
2/-05' -OIS"?
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
ADVANCE J-/FF" SlIPPOR:T ~ffER.r;E.NCY SEl<.v;cES
AMOUNT
1J, Fb ,7'/
J.
Co N'rt N t{ IN G CIlf<E RY
ft. 7<[,22.
3.
MANOR.. CIJR.E N()/(S /!lG flOME
'fj )70 .00
TOTAL (Also enter on line 10, Recapitulation) $ '10'1. 6 :5
(If more space IS needed, Insert additional sheets of the same size)
''''''''''''''''''*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
GOZ.AJ...O !:. POR.I ER..
FILE NUMBER
;)../ -oS- - 0 I S- ~
NUMBER
I.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS (include outright spousal distributions)
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
AMOUNT OR SHARE
OF ESTATE
1.
N/CHAEL /'1, PORTER-
'1107 HrJsrE:J) /'1/ttS CT
COLORADO SPR./NGS' CO ?o1/0
I
soN
tf, It 977,:1.1
I
). CHIJRLES R, POR. TE:R
/?17 ~ollrIi/I3ERG"R RD.
CflA/1IJ~Rs8IJRG PI! !7;J...o/
/
3 E$ -r HER RiCkER... .
, 35'33 CiJt. J::JHN I<Et-L Y RD.
LEW/s8t1I<G i fA 17'?-37
SoN
f! ;J..3o.00
P,,~svN ilL
Pl<oPER TV
NIJNc
tt ~OO. 00
L{. jULl~ HORST
;'0$7 BEOFoRIJ Rf).
SHlfJPE'NS &tl/(6 J PA !72,s-7
NoNe
It ~oo . 00
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17. AS APPROPRIATE, ON REV 1500 COVER SHEET
n. NON.TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
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, insert additional sheets of the same size)
..;...-
.-
REGISTER OF WILLS
CUMBERLAND County, Pennsylvania
CERTIFICATE OF GRANT OF LETTERS
No. 2005-00158 PA No. 21-05-0158
Es ta te Of: GERALD E PORTER
(First, Middle, Last)
Late Of:
SH~PENSBURGBORDUGH
CUMBERLAND COUNTY
Deceased
Social Security No: 184-12-4940
WHEREAS, on the 15th day of February 2005 an instrument dated
April 23rd 2001 was admitted to probate as the last will of
GERALD E PORTER
(First. Middle, Lastl
la te of SHIPPENSBURG BOROUGH, CUMBERLAND County,
who died on the 7th day of February 2005 and,
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, GLENDA FARNER STRASBAUGH Register of Wills in and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARY to:
CHARLES R PORTER
who has duly qualified as EXECUTOR(RIX)
and has agreed to administer the estate according to law, all of which
fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYL VANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 15th day of February 2005.
\ ~d.D.-- "4C0...-~<,- \'~Qf)'Ic,.,. . '.o.~
eglster of ns I
~ C6. OlJ~
Deputy
* *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)
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LAST Wll.L AND TESTAMENT OF
GERALD E. PORTER
I, Gerald E. Porter, a resident of the state of Pennsylvania, County of Cumberland, being
of sound mind and memory, do hereby declare that this is my will My Social Security
number is 184-12-4940.
FIRST: I revoke all former wills and codicils that I have previously made and direct that
all my just debts, funeral expenses, taxes, and administrative expenses associated with the
settlement of my estate be paid from my estate.
SECOND: Specific bequest: I bequeath all personal property to my son Charles R. Porter
of Chambersburg, Pennsylvania.
TIllRD: Specific bequest: I bequeath $ 500 each to Julie Horst of Shippensburg,
Pennsylvania, and Esther Ricker of Shippensburg, Pennsylvania.
FOURTH: If any claim is made on my estate by my adopted daughter Mary Porter, I leave
to her the sum of one dollar, the reason being that she chose to sever our relationship
many years ago.
FIFTII: The residue of my estate is first to be applied by my Executor to satis1)r all
mortgage debt in the name of my son Michael M. Porter of Colorado Springs, Colorado,
whether this debt is jointly or solely held. After payment of any such mortgage debt, I
direct my Executor to distnlmte the remainder of my estate to my son Michael M. Porter.
SIXTH: I name Charles R. Porter of Chambersburg, Pennsylvania, as personal
representative (Executor) of this will without bond. If this person shaI1 for any reason fail
to quali1Y or cease to act as personal representative, I name Michael M. Porter of
Colorado Springs, Colorado, as personal representative, again without bond.
SEVENTH: I hereby empower my Executor to sell property, real or personal, for cash or
on time, without an order of Court, at such time and upon such terms and con@ionsas i?l
shall seem best. 5j5 .,~.,
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this
Oa../d' E. Pc/'le.r
7- '3 day of /;/t< Ii. , 20 ~ I
, the testator, sign my name to this will, consisting of -=- pages,
Being duly sworn, I declare to the undersigned authority that I sign this document as my last will, that I sign it
willingly, and that I execute it as my free and voluntary act for the purposes therein expressed.
I declare that I am of the age and majority or otherwise legally empowered to make a will, and under no
constraint or undue influence.
.~ E. 7~
(Signed)
We, the witnesses, sign our name to this document, and we declare under penalty of perjury, that the
foregoing is true and correct, this :2. ::l ,,( day of /ll'/<I l. , 20.!.L-..
cC~._ r -I~'4-
yt;~'Jf. ~Ilkx.
residing at:
7":;;- ;q I or Joo ..i:
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Lh(}~1H~ 'Ii,.
17.2LJ1
12',,~ ~ '-(l\~residingat: f'l.'B 110M.. IfhJ/X.-IyfMd ('fz/J/771.1J.b1JJJW'llf itA, 17.;uJ1
residing at: N5.o f/tJWl.It..I/JC.J '7fmM
* FOR NOTARY PUBLIC *
THE STATE OF -Pen<! s'(l va.."; I..CL
,COUNTY OF rr~n K...\II\.\
Subscribed, sworn to and acknowledged before me by
GcrD.-1 d... t.. poder
and Evel'lN L. Swisher , ?c..rne.lec. K. rna.r-hn ,and
(~crl he.~ L. fnCLrh.0 , witnesses, personally known to me (or proved to me on.the basis
of satisfactory evidence to be the persons), this .:::13 day of AP!2.1 L , 20m-.
SIGNED: ~~ ~ <L{tc~
t--..lo 1-(1."-1 7u.6\iL
Official Capacity of Officer
Notarial Seal
He.lh., C, Eller, Notarv Publfe
Chembereburg Sora, Franklin ~
My Comml..'on Expires Aug.2tl. 2002
Member, Ptnnsylvanle Asaoelation of Nolaries
~ S.J.T. Enterprises, Inc.