HomeMy WebLinkAbout07-16-15 r
pennsylvania 15 0 5 61410 5
--- cevnarnen,
—1-C EX(03-14)(FI)
REV-1500 OFFICIAL USE ONLY
Bureau of Individual Taxes County Code YeI.ar File Number
PO BOX 280601 INHERITANCE TAX RETURN (..__.......................
Harrisburg, PA 17128-0601 RESIDENT DECEDENT I d"j )q j 65
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
06/13/2014 07/03/1953
___•_ a:- :: :: :1 .. .........
-
Decedent's Last Name Suffix Decedent's First Name MI
_....... _ . ... -..... .__ .............
-....-- --
Goodman i Barbara
...... ...._................._._....-- ---... _..— --_ ----— _ ._. f.__............. . f ..... _........._...---........._ ... -- _ . _M
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
_....__....._____._._......_._........_...__....__......---.......__._.......___......._..__._..__......._..__......._..__..__......_.._. -------
-----
.
...._......_ ..___.__-_- _..__._.__._.__._......__..................
Goodman ! Joseph
I - L
.
........__............_..._._-----_.__.—.____._.__.___.__.___..__._.----_...____
I
,
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
(� 1.Original Return p 2.Supplemental Return p 3. Remainder Return(date of death
prior to 12-13-82)
C=) 4.Agriculture Exemption(date of cD 5.Future Interest Compromise(date of O 6. Federal Estate Tax Return Required
death on or after 7.1-2012) death after 12-12-82)
® 7.Decedent Died Testate O 8.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 p 11,Non-Probate Transferee Return O 12. Deferral/Election of Spousal Trusts
(Schedule F and G Assets Only)
O 13.Business Assets t=:) 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
----__..__....._-.......__........._.......__..........._.........
_._.... _..... _._.._._._-.....__......_.__.,
i
19 West South Street
City or Post Office State ZIP Code
. _. _.___._.......__.....--------..__...__-__._ _...-------._.__.....__....__..
Carlisle PA 17013
._................---._.. ......- ..._....
Correspondent's email address: dbaric@baricscherer.com
REGISTER OF WILLS USE ONLY
Cj
t REGISTER OF WILLS USE ONLY - G 7
I Q41;1
DATE FILED MMDDlrYY3Y r 1;j O G� f rl
DATE ECCE&'6TA61P C)
Cu C') C�, -L}
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C�' 1
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PLEASE USE ORIGINAL FORM ONLY ~--f t-
Side 1 �-j --n
�4������������ 1505614105
J x,505614205
REV-1500 EX(FI)
Decedent's Social Security Number
Decedent's Name: Barbara M. Goodman -_ . _._._
RECAPITULATION
-_._._........_...............-._...._..____..... .
1. Real Estate(Schedule A). ............................................ 1. I
I
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. _
I
6. Jointly Owned Property(Schedule F) O Separate Billing Requested ....... 6.
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested........ 7. 9.382. 52
8. Total Gross Assets(total Lines 1 through 7)............................. 8. 9, 382. 52
9. Funeral Expenses and Administrative Costs(Schedule H).................... 9. 940. 50
t
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............... 10.
11. Total Deductions(total Lines 9 and 10)............................... .. 11. 940. 50
12. Net Value of Estate(Line 8 minus Line 11) ........... 12. 8, 4 4 2 . 0 2
�.................. r _
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.I 8, 442. 02
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers
unOdebSec.9116 8, 442.02 15. 0.00
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 l
at collateral rate X.15 18.
19. TAX DUE ......................................................... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Under penalties of erjury.I e I h%'>
am e this return,including accompanying schedules and statements,and to the best of my knowledge and belief,
it is true,correct a t eclarf p rer other than the person responsible for filing the return is based on all information of wh' h parer has
any knowledg .
SIGNATURE �F PER O R S ONSIBLE FOR FILING RETURN A E
7 Hawth�rn out Carlisl PA 17015
I PREP OTHE T BION RESPONSIBLE FOR FILING THE RETURN DATE
i
07/15/15
ADDRESS
19 West South Street, Carlisle, PA 17013
Side 2
IIIIIIIIIIIIIIIIIIIIII�II��III�I�I�illlllllllllllllll� 1505614205 J
REV-1500 EX (FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
Barbara M. Goodman
STREETADDRESS 7 Hawthorn Court
CITY STATE ZIP
Carlisle PA 17015
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 0.00
2. Credits/Payments
A.Prior Payments
B.Discount
(See instructions.) Total Credits(A+B) (2)
3. Interest
(3)
4. If Line 2 is greater than Line 1 +Line 3,enter the difference, This is the OVERPAYMENT.
Fill in oval on Page 2,Line 20 to request a refund. (4)
5. If Line I+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5)
Make check payable to: REGISTER OF WILLS, AGENT
-6 ffl
1151fflol�k 51,8M I
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.......................................................................................-1F71 IN
b. retain the right to designate who shall use the property transferred or its income ........................................... ❑
c. retain a reversionary interest.............................................................................................................................. F] lid
d. receive the promise for life of either payments,benefits or care?............................................ ....... nX
2. If death occurred after Dec.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?.............. ❑ FX1
4. Did decedent own an individual retirement account,annuity or other non-probate property,which
contains a beneficiary designation? ........................................................................................................................ 0 IR
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
I 0116"Mi 11 M I W, I hu SI&I 10,A,If,M ffi M- 1,11 W I 19
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)(1)].
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)(11)(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 RS,§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-1510 EX+(6-98) f'
SCHEDULE G
COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS &
INHERITANCE TAX RETURN AMSC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Barbara M. Goodman 21-14-857
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
ITEM INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % DECUS EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER,ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1• United Of Omaha Life Insurance Company 9,382.52 100 9,382.52
TOTAL(Also enter on line 7 Recapitulation) $ 9,382.52
(If more space is needed,insert additional sheets of the same size)
REV-1511 EX+(02-15)
-ANIL-
"il pennsytvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Barbara M. Goodman 21-14-0857
Decedent's debts must be reported on Schedule 1.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
i.
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City State ZIP
Year(s)Commission Paid:
2. Attorney Fees: Baric Scherer LLC 800.00
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: 140.50
5. Accountant Fees:
6, Tax Return Preparer Fees:
7.
TOTAL(Also enter on Line 9,Recapitulation) $ 940-50
If more space is needed,use additional sheets of paper of the same size.
REV-1513 EX+(02-15)
pennsylvania SCHEDULE
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Barbara M. Goodman 21-14-0857
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. Joseph L. Goodman spouse 100%
7 Hawthorn Court
Carlisle, PA 17015
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 1S 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
BARBARA M. GOODMAN
I, Barbara M. Goodman of Cumberland County, Pennsylvania, do hereby declare this to
be my Last Will and Testament and hereby revoke all Wills and Codicils previously made by me.
ITEM ONE: 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. If there be no
cemetery lot available for my interment, owned by me at the time of my death, I authorize my
personal representative to purchase such cemetery lot with a contract for perpetual care,using
therefor funds from my estate, and I authorize my personal representative to cause title to or
ownership of such lot so purchased to be vested in such person as my personal representative
shall designate.
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.
ITEM TWO: I give,devise and bequeath such of my personal property as may be listed
on a signed and dated memorandum kept with my Will to the persons named thereon,provided
they survive my death. Should such a memorandum not be found with my Will, it shall be
conclusively presumed that none was prepared,and all of my personal property shall pass
according to the remaining provisions of this Will.
ITEM THREE: I give, devise and bequeath the rest,residue and remainder of my estate of
whatever nature and wherever situate to my husband, Joseph L. Goodman, if he shall survive me
by thirty(30) days. In the event my husband predeceases me or fails to survive me by thirty(30)
days,I then give, devise and bequeath my entire estate to my children,Tony W. Oliver and
Alaina D. Kakos, in equal shares,per stirpes.
ITEM FOUR: In the event I am not so survived by my said husband, Joseph L.
Goodman, and a portion of my estate passes to an heir under the age of twenty-one(21), then that
portion of my estate passing to the heir shall be placed with my son, Tony W. Oliver as Trustee.
In the event my son, Tony W. Oliver is unable or unwilling to serve, I appoint my daughter,
Alaina D. Kakos as Trustee, under the following conditions:
1. My trustee shall pay principal and income to,or for the benefit of the heir
Si
during his life as my trustee, from time to time, shall deem advisable for the health, maintenance,
support and complete education of such heir. In addition, my trustee in his sole discretion may
advance principal to said beneficiary against the fractional shares to be advanced hereunder for
the costs of marriage, or the purchasing of a home or costs of entering a business or profession if
my said trustee shall deem such expense reasonably prudent.
2. Notwithstanding the foregoing provisions, after attainment of twenty-one
(2 1)years, each heir may withdraw the remainder of said principal and undistributed income.
3. In the event of the death of a trust beneficiary prior to age twenty-one(2 1)
then my Trustee shall distribute any remaining principal and interest as such beneficiary shall
appoint by specific reference to this power in his or her will, or if such power is not exercised in
full,the unappointed principal shall be distributed to his or her issue,per stirpes, or in default of
such issue, to my issue, per stirpes; provided, however, any portion of such principal, which
would be distributed to any beneficiary for whom a trust is then held hereunder, shall be added to
such trust.
4. Should the principal of any trust herein provided for be or become too
small in my Trustee's discretion to make establishments or continuance of the trust advisable, my
trustee may distribute the remaining principal and any accumulated or undistributed income
outright to the beneficiaries in the proportions to which they are then entitled to. The receipts
and releases of the distributees will terminate absolutely the rights of all persons who might
otherwise have future interest in the trust, whether vested or contingent,without notice to them
and without the necessity of filing an account with the court.
ITEM FIVE: I direct that no trustee,executor or other fiduciary named, nominated,or
VN
appointed by this my Last Will and Testament shall be required to post any bond or give any
security of any type for any purpose whatsoever, any law or rule of the court of the
Commonwealth of Pennsylvania or any other jurisdiction to the contrary notwithstanding. I
direct that the law of the Commonwealth of Pennsylvania shall apply to any interpretation or
application of the validity of this instrument.
ITEM SIX: My executor and trustee shall have the following powers in addition to those
vested in them by law and by other provisions of this Will, applicable to all property,real,
personal or mixed and wheresoever situate,including property held for minors,whether principal
or income, exercisable without court approval, and effective,with respect to each item of said
property until actual distribution thereof.
A) To retain, as investments of my estate or trust,any or all assets of my
estate, real, personal, or mixed,without regard to any principal of diversification,and to purchase
and acquire real or personal property and to hold any or all of such real and personal property
retained or acquired without making the same productive of income.
1
B) To permit the children, or any of them,to occupy any real estate retained
or acquired upon such terms and conditions as my executrix or trustee shall deem proper.
Q To pay all taxes, charges and expenses of maintenance, upkeep,
improvements, development,protection,preservation and investment of any retained or acquired
real or personal property, such payments to be made from either principal or income as my
executrix or trustee shall determine.
D) To retain or invest any and all funds,whether principal or income, in any
real or personal property without restriction to legal investments; to purchase investments at
premiums;to exercise all rights of a security holder or share holder in any corporation; and to
lease,mortgage,pledge, give options upon or sell at public or private sale and without approval
of any court, any real or personal property, or portion or portions thereof, irrespective of the
manner or the means by which the same was acquired by my said executrix or trustee.
E) To make payment or distribution herein provided for in cash, kind or
partly in cash and partly in kind, at valuations fixed by my executrix or trustee at the time of
distribution.
ITEM SEVEN: Any and all payment or payments of any sum or sums, whether in cash or
in kind and whether for principal or income,payable to an heir, or any of them, shall be made
upon the sole receipt of the respective individual to whom the payment is made, and free from
anticipation, alienation, assignment, attachment, and pledge, and free from control by the
creditors of any such beneficiary.
COMMONWEALTH OF PENNSYLVANIA
SS.
COUNTY OF CUMBERLAND
We, Barbara M. Goodman',
and
tWW the testatrix 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 testatrix signed and executed the instrument of her Last Will and
Testament, and that she signed willingly and that she executed as her free and voluntary act for
the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the
testatrix, signed the Will as witnesses, and that to the best of their knowledge,the testatrix 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 the 7th day of May, 2012.
U—U U1
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
jennifer S.Lindsay,Notary Pubk
carosie am,cumberiand County
My commission Expires Nov,29,2015
WYILV NIXX - N OF NOTARIES
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