HomeMy WebLinkAbout06-30-15 pennsytvania 1505614105
p�ATTM]tf OF i1EV-cNV[ EX(03-14)(FI)
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 f F&I 2
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
7 08062014 [10241921
Decedent's Last Name Suffix Decedent's First Name MI
BRION ____1 Q LEONARD � ILI
(if Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
BRION MARGARET [F]
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
aV 1.Original Return O 2.Supplemental Return O 3. Remainder Return(date of death
prior to 12-13-82)
O 4.Agriculture Exemption(date of 0 5. Future Interest Compromise(date of 0 6. Federal Estate Tax Return Required
death on or after 7-1-2012) death after 12-12-82)
CD 7. Decedent Died Testate O 8. Decedent Maintained a Living Trust 9. Total Number of Safe Deposit Boxes
(Attach copy of will.) (Attach copy of trust.)
O 10. Litigation Proceeds Received O 11. Non-Probate Transferee Return O 12. Deferral/Election of Spousal Trusts
(Schedule F and G Assets Only)
O 13. Business Assets O 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
MARGARET BRION (717) 243-9064
First Line of Address
52 BULLOCK CIRCLE
Second Line of Address
City or Post Office State ZIP Code
CARLISLE PA 17015
COM GMAIL. c
Correspondent's email address: LENPEGBRI@n
i' G7 O
REGISTERIOF Wl,-�S USE4)NLYY)
w rn M
REGISTER OF WILLS USE ONLY r•-- - r n C�
DATE FILED MMDDYYYY • �.7 O
t7 n D -rt �1
O
DAT FILED STAMP_) (Y) O
PLEASE USE ORIGINAL FORM ONLY
Side 1
1111111111111111111piiii[11111111�il11111111111111111111
0514 5 1505614105
1505614205
REV-1500 EX(FI)
Decedent's Social Security Number
Decedent's Name: LEONARD L BRION
RECAPITULATION
1. Real Estate(Schedule A). .... . ... ... . .. . ... . . . . .... .... . ... .. . ... . . .. 1.
2. Stocks and Bonds(Schedule B) .. . ... .... .. . .... ... ... .... . . ... . .. .... 2. 315,549.07
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. 85,845.61
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. 40,604.50
8. Total Gross Assets(total Lines 1 through 7). . .. . .. . .... .. .. . .. ... .... ... 8. 441,999.18
9. Funeral Expenses and Administrative Costs(Schedule H).... . .. .. .......... 9. 4,391.31
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1). .... .... ... ... 10. 0.00
11. Total Deductions(total Lines 9 and 10). .. .. ... . ...... . ... .. .. .. .. .. ... . 11. 4,391.31
12. Net Value of Estate(Line 8 minus Line 11) . .... .... .. .. .. .... .... .... .. . 12. 437,607.87
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. 437,607.87
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_ 397,003.37 15.
16. Amount of Line 14 taxable
at lineal rate X.0_ 40,604.50 16,
17. Amount of Line 14 taxable
at sibling rate X.12 17.
18. Amount of Line 14 taxable
at collateral rate X.15 18.
19. TAX DUE . ...... . .... . ... .. ..... . . .... ... .... .. ... . ........ ... .. .. 19. 0.00
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
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 F R FILING RETURN DATE
• _V, 4 (7-
ADDRESS
Ll
SIGNATURE OF PREPARER OTHER THAN PERSON-RESPONSIBLE FOR Fit THE RETURN DATE
�s G . R,-a- H.1x I?3 1, yGlc C 3 G -• i-
ADDRESS 47
30 S . HAwave►t- c r C^tz4 's'1i nA 17 v,
11111111111111Nil1ii111111111�1ai111111 Side 2 �
1 142 1505614205
REV-1500 EX (FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
LEONRD L BRION
STREET ADDRESS
52 BULLOCK CIRCLE
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 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 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 .......................................................................................... ❑
b. retain the right to designate who shall use the property transferred or its income ............................................ ❑
c. retain a reversionary interest .............................................................................................................................. ❑ 0
d. receive the promise for life of either payments,benefits or care?...................................................................... ❑
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?.............. ❑
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 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 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[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-1503 EX+(02-15)
pennsytvania
SCHEDULE B
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN STOCKS & BONDS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
LEONARD L BRION
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. CITIZEN AND NORTHERN CORPORATION 3919 SH 37,544.04
2 USAA STOCK FUND 25,855.56
3 USAA TAX EX LONG TERM FUND 40,976.11
4 US GOVERNMENT EE BONDS 22,741.20
5 EDWARD JONES INVESTMENT ACCOUNT 188,432.16
TOTAL(Also enter on Line 2, Recapitulation) 315,549.07
If more space is needed, insert additional sheets of the same size
REV-1508 EX+ (02-15)
pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
LEONARD L BRION
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. CITIZENS AND NORTHERN BANK 1,276.08
2 MEMBERS FIRST FCU 13,762.50
3 MEMBERSFIRST FCU 7,867.03
4 HOUSEHOLD GOODS PERSONAL PROPERTY 50,000.00
5 2009 BUICK LUCERNE 12,940.00
TOTAL(Also enter on Line 5, Recapitulation) $ 85,845.61
If more space is needed, use additional sheets of paper of the same size.
REV-1510 EX+ (02-15)
10 pennsylvania SCHEDULE G
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
LEONARD L BRION
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.
DESCRIPTION OF PROPERTY
ITEM INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH %OF DECD$ EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1. LAURA BRION GRANDCHILD 08/06/2014 7,496.18 100 7,496.18
2 JULIA BRION GRANDCHILD 08/06/2014 7,495.55 100 7,495.55
3 MEREDITH BRION GRANDCHILD 08/06/2014 7,495.66 100 7,495.66
4 SYLVIA STRANGE GRANDCHILD 08/06/2014 3,125.74 100 3,125.74
5 NATHAN ANDUZE GRANDCHILD 08/06/2014 7,494.34 100 7,494.34
6 BRION ANDUZE GRANDCHILD 08/06/2014 7,497.03 100 7,497.03
TOTAL(Also enter on Line 7, Recapitulation) $ 40,604.50
If more space is needed,use additional sheets of paper of the same size.
Original ' al iijn ca. .of ;
LAST WILL AND TEST"ENT
1, LEONARD L. BRION, of South Middleton Township, Cumberland County,
Pennsylvania, being of sound mind, disposing memory-and full:legal age, do hereby make,
publish and declare this to be my Last Will and Testament, hereby revoking all Wills and
Codicils heretofore made by me.
1. I direct my Executrix or Substitute Executor, as the case may be, to pay all of my
debts, funeral and administrative expenses as soon as convenient after my decease. Furthermore,
I direct that all state, inheritance, succession and other death taxes imposed or payable by reason
of my death and interest and penalties thereon with respect to all property composing of my gross
estate for death tax purposes, whether or not such property passes under this Will, shall be paid
by the Executrix or Substitute Executor from my estate, and that none of the aforesaid taxes shall
be prorated among those persons named herein or are otherwise beneficiaries hereunder.
2. My Executrix or Substitute Executor may, at her or his discretion, compromise claims,
borrow money, retain property for such length of time as she or he may deem proper; lease and
sell property for such prices, on such terms, at public or private sales, as she or he may deem
proper; and invest estate property and income without restriction to legal investments unless
otherwise provided hereunder. I authorize and empower my Executrix or Substitute Executor to
sell any realty and/or personalty owned by me at my death and not specifically devised or
bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or
bills of sale therefor, in fee simple, as I could do if living. My Executrix or Substitute Executor is
authorized and empowered to engage in any business in which I may be engaged at my death, for
such period of time after my death as seems expedient to said Executrix or Substitute Executor.
3. 1 give, devise and bequeath all of my estate of whatever nature and wherever situate to
my wife,MARGARET F. BRION.
4. If MARGARET F. BRION does not survive me by a period of at least sixty(60)days
after my death, then my estate I give, devise and bequeath as follows:
a. Any items given to me by any of my children are to be
returned to that child; and
b. All the rest, residue and remainder of my estate is-to be
distributed as follows:
(1) One-Third(I/3d)to my daughter, MARGARET A.
BRION-GINGERY;
(2) One-Third(1/3rd)to my son, LAWRENCE R.
BRION,and if he is not living at the time of my death, to
his wife, ALISON M. BRION, and if she is not living at
t
the time of my death, to their children, share and share
alike; and
(3) One-Third(1/3d)to my daughter, SUZANNE L.
BRION-ANDUZE,and if she is not living at the`time of
my death,to her husband,NEAL E. ANDUZE,and if he
is not living at the time of my death,to their children, share
and share alike.
2
5. 1 nominate and appoint MARGARET F. BRION to be the Executrix of this my Last
Will and Testament. In the event she has predeceased me, failed to qualify or is not able or does
not serve for whatever reason, I then appoint LAV;RENCE R. BRION to be the Substitute
Executor of this my Last Will and Testament with the same powers as are given to the original
Executrix hereunder.
6. No person(s) shall benefit hereunder unless such beneficiary shall survive me by sixty
(60)days.
7. No Executrix or Substitute Executor acting hereunder shall be required to post bond or
enter security in this or any other jurisdiction.
8. No beneficiary may assign, anticipate or pledge his or her interest in any income or
principal held or distributable hereunder, and no beneficiary's creditors may levy, attach or
otherwise reach any such interest.
9. If any person entitled to share in any distribution under the ten-ns of this my Last Will
and Testament becomes an adverse party in any proceeding to contest the probate of this Last
Will and Testament, such person shall forfeit his or her entire interest inherited hereunder and all
provisions in favor of such person shall be declared void and of no effect. The share of such
person so forfeited shall be distributed as part of the residue pursuant to Paragraph No. 4 hereof,
as the case may be, except that if such person is entitled to share in the said residue, that interest
shall be distributed proportionately to the other residuary beneficiaries.
3
10. I hereby suggest that my personal representative retain the services of Irwin &
McKnight, P.C. as attorneys in the settlement of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this 2nd day of
September 2011.
(SEAL)
LEONARD L. BRION
Signed, sealed, published and declared by the above-named Testator, as and for his Last
Will and Testament, in our presence, who, at his request, in his presence and in the presence of
each other have hereunto set our names as subscribing witnesses.
4
ACKNOWLEDGMENT AND AFFIDAVIT
WE, LEONARD L. BRION, MARTHA L. NOEL and'SHARON L. SCHWALM,
the Testator and witnesses respectively, whose names are signed to the foregoing instrument,
being first duly sworn, do hereby declare to the undersigned authority that the Testator signed
and executed the instrument as his Last Will and that he had signed willingly, and that he
executed it as his free and voluntary act for the purpose herein expressed, and that each of the
witnesses, in the presence and hearing of the Testator, signed the Will as a witness and that to the
best of their knowledge the Testator was, at that time, eighteen years of age or older, of sound
mind and under no constraint or undue influence.
LEONARD L. BRION
MARTHA L. NOEL
SHARON L. SCHWALM
COMMONWEALTH OF PENNSYLVANIA :
: SS:
COUNTY OF CUMBERLAND
Subscribed, sworn to and acknowledged before me by LEONARD L. BRION, the
Testator herein, and subscribed and sworn to before me by MARTHA L. NOEL and SHARON
L. SCHWALM,witnesses,this 2"a day of September 2011.
Notary Public
5