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HomeMy WebLinkAbout09-11-15 (2) J J`'��� pennsylvania 15056184U3 �{��T OEPARTMENTOFREVEN�X(03-14) REV-1500 OFFICIAL USE ONLY Bureau of Individual Taxes Counry Code Year File Number Po Box 2soso� INHERITANCE TAX RETURN Harrisburq PA 17128-0601 RESIDENT DECEDENT 21 15 0 0 3 4 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYW Date of Birth MMDDYYYY 01 ❑3 2�15 09 06 1923 DecedenYs Last Name Suffix DecedenYs First Name MI BAMBER WILLIAM H (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Su�x Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW a 1. Original Return � 2. Supplemental Return � 3. Remainder Return(date of death prior to 12-13-82) � q, Agricuitural Exemption(date of � 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 � 8. Decedent Maintained a Living Trust 1 9. Total Number of Safe Deposit Boxes (Attach copy of will) (Attach copy of trust.) � 10. Litigation Proceeds Received � 11. Non-Probate Transferee Return � 12. Deferral/Election of Spousal Trusts (Schedule F and G Assets Only) � 13. Business Assets � 14. Spouse is Sole Beneficiary (No trust involved) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD 8E DIRECTED T0: Name Daytime Telephone Number VICKY ANN TRIMMER 717 724 9821 First Line of Address 635 N 12TH ST SUITE 101 Second Line of Address City or Post Office State ZIP Code �-.:> LEMOYNE PA 17043 � � �.., � c �,� � O :,1� ;� � CorrespondenYs email address: �rimmerandzmmlaw com �.. —, �_-_�_ i..J �� �"Q .) —^ REGISTER d�. �,L"tS1JSE OQI1.Y ' ;- � _. ., _., � ;- REGISTER OF WILLS USE ONLY '�"- ; � � � . C:;'7 DATE FILED MMDDYYYY ` •--�7 1 " � _' � _.� . . : C.n.� �i:::�; 1 �_ - � � (,,7 DATE FN.ED STAMP N Side 1 � I IIIIII I"I II II�'I�I'III�II�I III'I IIII��II'll��(II "I 1505618403 15�5618403 � .� � 1505618411 REV-1500 EX DecedenYs Social Security Number DecedenYS Name: Bamber, William H 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 and Notes Receivable(Schedule D).................................................... 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E).......... 5. 41,5 0 5 • 3 4 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested............ 7. 2,12 4 ,2 61 • 0❑ 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 2 ,16 5 ,7 6 6 • 3 4 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 31 ,9 81 • 7 9 10. Debts of Decedent,Mortgage Liabilities and Liens(5chedule I)............................ 10. 6 2 3 • 16 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 3 2,6 0 4 - 9 5 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 2 ,13 3,161 • 3 9 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. 2,13 3,161 • 3 9 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.00 15. 0 - 0� 16. Amount of Line 14 taxable at lineal rate X .045 2 ,13 3,161 • 3 9 �s. 9 5 ,9 9 2 • 2 6 17. Amount of Line 14 taxabie at sibling rate X.12 0 - 0� 17. D • 0 0 18. Amount of Line 14 taxable at collateral rate X.15 0 • 0 0 18. 0 - 0 D 19. TAXDUE................................................................................................................ 19. 95 ,992 • 26 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUIv9 OF AN OVERPAYMENT � 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 responsibie for filing the return is based on ail information of which preparer has any knowledge. SIGNATU OF P 0 SPONSIBLE FOR FILING RETURN Vicky Ann Trimmer �/ D/�TE �:, �, ti� ADDRESS 635 N. 12 St.,Suit 1, Lemoyne, PA 17043 SIGN U OF P PA R OTHER THAN REPRESENTATIVE Vicky Ann Trimmer aTE `� /� /� ADDRES 635 N 12th St , Suite 101, Lemoyne, PA � I I��I�I II"I�I II����I'lII'�I�I II�'I I�II�I��I I��I 'I I��I Side 2 1505618411 15U5618411 � REV-1500 EX Page 3 File Number 21-15-0034 Decedent's Complete Address: DECEDENT'S NAME Bamber,William H STREET ADDRESS 81 Plum Tree Circle CITY STATE ZIP Newvilie PA 17241 Tax Payments and Credits: 1. Tax Due(Page 2, Line 19) (1) 95,992.26 2. Credits/Payments A. Prior Payments 78,110.00 B. Discount 4,111.05 Total Credits(A +B) (2) 82,221.05 3. Interest �3� 4, If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) 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) 13�77�.2� 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:.................................. ❑ 0� c. retain a reversionary interest;or............................................................................................................... ❑ LJ 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?.................................................................................................................... x 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?.................................................................................................................. � ❑ 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)j. 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 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 decedenYs 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-150S EX+(08-12) SCHEDULE E �; � pennsylvania CASH, BANK DEPOSITS, & MISC. �` DEPARTMENTOFREVENUE pERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF IFILE NUMBER Bamber,William H 21-15-0034 Include the proceeds of litigation and the date the proceeds were received by the estate. All propertyjointly-ownedwith the right ofsurvivorship must be disclosedon schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 2005 Toyota Prius-Sales price 4,250.00 2 ACNB Bank Checking Account#224464 9,325.45 3 Continenetal Casualty Compny-Refund of long term care insurance 1,910.00 4 Delta Dental-refund of unearned premium on dental insurance 26.56 5 Dow Jones-Wall Street Journal refund 91.00 6 Investor Place Media, LLC-refund,The Independent Adviser for Vanguard Investors 302.23 7 Kiplinger's Personal Finance-Magazine subscription refund 24.58 8 PA Department of Revenue-Refund 644.00 9 Time Magazine -Subscription refund 30.00 10 U.S.Treasury-Refund 5,877.00 11 Uncashed checks 82.00 12 USAA Certificate of Deposit#9154 1,103.31 13 USAA Certificate of Deposit#9154-Accrued Interest 0.96 74 USAA Certificate of Deposit#9160 1,103.84 15 USAA Certificate of Deposit#9160-Accrued Interest �•$$ 16 USAA Certificate of Deposit#9166 1,154.64 Total of Continuation Schedule See attached page TOTAL(Also enter on Line 5, Recapitulation) 41,505.34 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev.08-12) Rev-1508 EX+(OS-12) SCHEDULE E �' � Y CASH, BANK DEPOSITS, & MISC. , .� penns Ivania �.�' DEPARTMENT OF REVENUE INHERITANCETAXRETURN PERSONAL PROPERTY RESIDENT DECEDENT continued ESTATE OF FILE NUMBER Bamber,William H 21-15-0034 ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 17 USAA Certificate of Deposit#9166-Accrued Interest 1.35 18 USAA Certificate of Deposit#9579 1,074.97 79 USAA Certificate of Deposit#9579-Accrued Interest 1.84 20 USAA Checking Account#14015102 926.90 21 USAA Insurance Premium Refund 211.53 22 USAA Subscriber Account Refund 1,661.80 23 Household Goods and Furnishings-Cordier Auctions&Appraisals 11,700.50 TOTAL(Also enter on Line 5, Recapitulation) 41,505.34 Copyright(c)2012 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev.08-12) Rev-1510 EX+(08-09) SCHEDULE G , Y� _' pennsylvania lNTER-VIVOS TRANSFERS AND '�F DEPARTMENTOFREVENUE MISC. NON-PROBATE PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Bamber,William H 21-15-0034 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 DATE OF TRANSFER.SATTACN A COPY OF TH�E DEED OR REAL ESTATE. VALUE OF ASSET �NTEREST (IF APPLICABLE) VALUE 1 1,580.603 Shares Vanguard Total Bond Mkt Index 17,229.00 17,229.00 Admiral Fund,#0584 2 1,580.603 Shares Vanguard Total Bond Mkt Index 3.00 3.00 Admiral Fund,#0584-Dividend accrued on 1/3/2015 3 15,406.11 Shares Vanguard Prime Money Mkt Fund, 15,406.00 15,406.00 #0030 4 15,406.11 Shares Vanguard Prime Money Mkt Fund, 0.00 0.00 #0030-Dividend accrued on 1/3/2015 5 2,253.215 Shares Vanguard Total Stock Mkt Index 116,198.00 116,198.00 Admiral Fund,#0585 6 3,960.123 Shares Vanguard Dividend Growth Fund, 91,202.00 91,202.00 #0057 7 4,612.741 Shares Vanguard S-T Investment Grade 49,218.00 49,218.00 Fund,#0039 8 4,612.741 Shares Vanguard S-T Investment Grade 7.00 7.00 Fund,#0039-Dividend accrued on 1/3/2015 9 417.94 Shares Vanguard 500 Index Admiral Fund, 79,346.00 79,346.00 #0540 10 5,521.593 Shares Vanguard Inter-Term Tax-Exempt 78,904.00 78,904.00 Admiral Fund,#0542 11 5,521.593 Shares Vanguard Inter-Term Tax-Exempt 20.00 20.00 Admiral Fund,#0542-Dividend accrued on 1/3/2015 Total of Continuation Schedule ee attached page TOTAL(Also enter on Line 7, Recapitulation) 2,124,261.00 (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-1510 EX+(08-09) SCHEDULE G � �� enns Ivania '�• 'f P Y INTER-VIVOS TRANSFERS AND �` DEPARTMENT OF REVENUE INHERITANCETAXRETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT continued ESTATE OF FILE NUMBER Bamber,William H 21-15-0034 ITEM DESCRIPTION OF PROPERTY DATE OF DEATH ��F DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TR�ANSFERSATfACNTA COPY OF THE DEIED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 12 7,365.958 Shares Vanguard High-Yield Corp inv Fund, 43,975.00 43,975.00 #0029 13 7,365.958 Shares Vanguard High-Yield Corp Inv Fund, 20.00 20.00 #0029-Dividend accrued on 1/3/2015 14 7,804.214 Shares Vanguard Inter-Term Invest Gr 76,950.00 76,950.00 Admiral Fund,#0571 15 7,804.214 Shares Vanguard Inter-Term Invest Gr 20.00 20.00 Admiral Fund,#0571 -Dividend accrued on 1//3/2015 16 943.087 Shares Vanguard International Growth 64,498.00 64,498.00 Admiral Fund#0581 17 999.49 Shares Vanguard Health Care Admiral Fund, 89,464.00 89,464.00 #0552 18 Mary B.Bamber Trust Passes into William Bamber 800,670.00 800,670.00 Trust I-Assets held in Vanguard Account #88026029692;TOD designation to the William E. Bamber Trust I 19 TIAA CREF Retirement Annuity,Thomas Jefferson 314,594.00 314,594.00 University-Beneficiary is William Bamber Trust II 20 Vanguard IRA Acct#09850354363 -Beneficiary is 286,537.00 286,537.00 decedent's daughter. See attached for itemization and valuation of assets held in the IRA account. TOTAL(Also enter on Line 7, Recapitulation) 2,124,261.00 Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G(Rev. 08-09) REV 1511 EX+(OS-13) ; -� pennsylvania SCHEDULE H '�' DEPARTMENTOFREVENUE FUNERAL EXPENSES AND ����� RESIDENTDECE ENT URN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Bamber,William H 21-15-0034 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER q, FUNERAL EXPENSES: See continuation schedule(s) attached 6,480.78 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(s)Commission Paid 2. Attorney's Fees Daley Zucker Meilton & Miner, LLC 7,717.00 3, Family Exemption: (If decedenYs address is not the same as claimanYs,attach explanation) Claimant Street Address City State Zip Relationshio of Claimant to Decedent 4. Probate Fees 495.50 5. AccountanYs Fees 6. Tax Return Preparer's Fees 495.00 7. Other Administrative Costs 16,793.51 See continuation schedule(s) attached TOTAL(Also enter on line 9, Recapitulation) 31,981.79 Copyright(c)2013 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.08-13) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Bamber,Wiliiam H 21-15-0034 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Ewing Brothers Funeral Home 3,930.29 2 Lee A. Patterson&Son Funeral Home-Services rendered for grave site preparation 250.00 3 Memorial,fiowers, clergy,etc. 1,364.31 4 Rev. Pat Drost-Conducting funeral service 250.00 5 St.Mark's-Installation of government marker. 264.00 6 Urn 79.95 7 Wellwood Inn-Funeral Luncheon 342.23 H-A 6,480.78 Other Administrative Costs 8 Cordier Auctions&Appraisals-Commission and expenses from sale of household goods& 3,723.63 furnishings 9 Cumberland County Law Journal-Advertising Legal Notice 75.00 10 Elizabeth Bamber-Transportation expenses to assist with emptying of house and estate 4,233.11 administration issues which required direct involvement of a family member. 11 Persun&Heim, P.C. -Attorney's fees and costs 7,283.00 12 Postage 15.78 13 Super Value Checks 7.36 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Bamber,William H 21-15-0034 ITEM NUMBER DESCRIPTION AMOUNT 14 The Exchange Credit Card 189.65 15 The Sentinel -Advertising Legal Notice 124.00 16 Vital Registration -Death Certificate 24.00 17 Willa Jean Harner-Care of decedenYs cat until relocated/adopted; housecleaning; disposal 1,117.98 of tangible personal property, etc. H-B7 16,793.51 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) Rev-1512 EX+(12-12) SCHEDULE 1 ; ; pennsylvania DEBTS OF DECEDENT, '�' DEPARTMENTOFREVENUE MORTGAGE LIABILITIES AND LIENS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF IFILE NUMBER Bamber,William H 21-15-0034 Report debts incurred by the decedent prior to death that remained unpaid atthe date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Kuhn Communications, Inc. 70•98 2 Military Star Credit Card 190.00 3 Presbyterian Home-(Green Ridge Village) 25.89 4 US Airways Mastercard 27.40 5 USAA -Credit Card 43.06 6 USAA Insurance Premium 236.28 7 Verizon Wireless 29.55 TOTAL(Also enter on Line 10, Recapitulation) 623.16 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-12) REV-7513 EX+(01-10) �� ' enns Ivania . :•h p Y SCHEDULE J '��' �EPARTMENT OFREVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Bamber,William H 21-15-0034 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(Sl RECEIVING PROPERTY DECEDENT (N/ords) ($$$) Do Not List Trustee s I. TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116 a 1.2 1 Elizabeth W Bamber Daughter 2,133,161.39 9669 Battiepoint Bainbridge Island,WA 98110 Total 2,133,161.39 Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet,as a ro riate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 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)