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Home My WebLink About09-21-15 (2) Pennsylvania 1505618627 3M464710.000 OEPNfR.E1ROF REVENUE E•(03-14)(TP) REVA 500 OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 260601 INHERITANCE TAX RETURN 20 15 00020 Harrisburg PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW 12182014 09061938 Decedent's Last Name Suffix Decedent's First Name MI ABELE MARY I (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW D1. Original Return ❑ 2. Supplemental Return 3. Remainder Return(date of death prior to 12-13-82) 0 4.Agriculture 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 9. Total Number of Safe Deposit Boxes (Attach copy of will.) (Attach copy of trust.) ❑ 10.Litigation Proceeds Received El 11. Non-Probate Transferee Return a 12. Deferral/Election of Spousal Trusts (Schedule F and G Assets Only) El 13.Business Assets F-1 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 BRIDGET M. WHITLEY, ESQ 717-233-1000 First Line of Address SKARLTOSZONARICH LLC Second Line of Address 17 S SECOND ST 6TH FL City or Post Office State ZIP Code HARRISBURG PA 17101 Correspondent'semaiiaddress: BMW@SKARLATO SZONARICH • COM REGISTER OF WILLS USeALY REGISTER OF WILLS USE ONLY G O !D DATE FILED MMDDYYYY `.� ro ' n DATE 0iLED'STAM P w C� PLEASE USE ORIGINAL FORM ONLY ' Side 1 � 1111111 IIIII IIIII IIIII IIIII IIIII IIIII IIIII IIIII IIIII Illi IIII 1505618627 1505618627 V,j J 1505618635 REV-1500 EX(TP) RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . • . . . • • . . • • • . • • • • • 1 225-1000 -00 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . 2. 3 7 6,16 5.0 0 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)• , , , , 3, 0 .00 4. Mortgages and Notes Receivable(Schedule D), , • • , , , , , , , , , , , , 4. 0 •00 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E), , , , , , 5. 29-t131 •00 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested. . . . . 6. 0 .00 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested. . . . . 7. 1,0 7 9,3 3 5•0 0 8. Total Gross Assets(total Lines 1 through 7) , , , , , , , , , , , , , • . . . 8. 1009-1631 .00 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9. 25,853 • 00 10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule 1), . , . . , . . . . 10. 71340 •00 11. Total Deductions(total Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . 11. 331193.00 12. Net Value of Estate(Line 8 minus Line 11) , , , , , , , , , , , , , , , , , , 12. 1-t676,438 •00 13.1 Charitable and Governmental Bequests/Sec.9113 Trusts for which. an election to tax has not been made(Schedule J). . . . . . . . . . . . . . . . 13. 0 .00 14. Net Value Subject to Tax(Line 12 minus Line 13). . . . . . . : . . . . . . . . 14. 1-1676,438-00 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers uruier Sec.9116 (a)(1.2)X.0L1- 0 . 00 1.5. 0 . 00 16. Amount of Line4 xable at lineal rate X. - 11676,440 . 00 16, 751440 .00 17. Amount of Line 14 taxable at sibling rate X A2 .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. 75,440 . 00 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ 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 true,correct and complete. Declaration of preparer other than the person responsible for filling the return is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DAIE ADDRESS 400 N . MCCLURG CO RT, # 3006 CHICAGO, IL 60611-4384 SIG TUR OF PREP ER OJ VHAN PERSON RESPONSIBLE FOR FILING THE RETURN DATE DRESS 17 S . SECOND ST. 6TH FL HARRISBURG, PA 17101 1111111 HE 11111 Side 2. 50�61�635 1505618635 3M464810.000 REV-1500.EX(TP) Page 3 File Number Decedent's Complete Address: 20 15 00020 DECEDENTS NAME ABELE MARY STREET ADDRESS 553 SOUTH THIRD STREET CUMBERLAND CITY STATE ZIP ILEMOYNE PA 17043 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 75,440 -00 2. Credits/Payments A. Prior Payments 701300 -00 B.Discount 31700-00 (See instructions.) Total Credits(A+B) (2) 741000-00 3. Interest (3) 0.00 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) 0 .00 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 11440 - 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . El Ez b. retain the right to designate who shall use the property transferred or its income . . . . . . . . . . . . . . ❑ c. retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ EXI 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ 0(� 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? . . . . . ❑ L0J 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)(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)(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 rale 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 172 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. 3M4671 4.000 `.REV-1502 E%+(12-12) SCHEDULE A pennsylvania DEPARTM MOF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Mary I. Abele 20 15 00020 Ail real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knoWedge of the relevant facts. Real property that Is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Real Property — 553 S. Third Street Lemoyne PA 17043 — Sale Price 225,000 TOTAL (Also enter on Line 1,Recapitulation.) $ 225,000 2w4e95 2.000 If more space is needed,use additional sheets of paper of the same size. REV-1503 EX+(8-12). pennsylvania SCHEDULE B DEPARTMENT OF REVENUE INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER Mary I. Abele 20 15 00020 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 10,000 Par AT& T Inc. bond 1.7% due 6/1/2017 Face value $10,000 10,041 Interest accrued to 12/18/2014 8 2 30,000 Par General Electric Bond $30,000 face 5.25% 12/6/17 33,180 Interest accrued to 12/18/2014 53 3 20,000 Par Goldman Sachs Group Inc. $20,000 face value 5.95% Mat 1/18/18 22,249 Interest accrued to 12/18/2014 496 4 20,000 Par Shell Internation Finance Co. $20,000 face value 4.3% Mat 9/22/2019 21,950 Interest accrued to 12/18/2014 205 5 116 Shares 116 shs AT&T CUSIP: 00206R102 3,849 6 1,000 Shares 1000 shs AMLN Electric Power CUSIP: 025537101 59,425 7 100 Shares 100 shs BP PLC SPON ADR CUSIP: 055622104 3,801 8 361 Shares 361 Shs Comcast CL A CUSIP: 2003ON101 20,128 Total from continuation schedules 200,780 TOTAL (Also enter on Line 2,Recapitulation) $ 376,165 2w4896 2.000 If more space is needed,insert additional sheets of the same size Estate of: Mary I. Abele 20 15 00020 Schedule B (Page 2) Item Value at Date No. Description of Death 9 800 Shares 800 shs Exxon Mobil Corp. CUSIP: 302316102 71,824 10 400 Shares 400 shs Fortune Brands Home an Security Inc. CUSIP: 34964C106 18,076 11 3,040 Shares 3,040 shs DNP Select Income Fund Inc. CUSIP: 23323PI04 31,616 12 355 Shares 355 shs Nisource, Inc. CUSIP: 65473PI05 14,548 13 600 Shares 600 shs Norfolk Southern Corp. CUSIP: 655844108 64,716 Total (Carry forward to main schedule) 200,780 ' REV-1508 EXs(08.12) pennsylvania SCHEDULE E DEPARTWN'rOFREVENUE CASH, BANK DEPOSITS&MISC. INHERITANCE RESIDENT DECEDENT�RN PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Mary I. Abele 20 1500020 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH I. ML Bank Deposit Program 11,476 2 USAA Federal Savings Bank - Checking Account 3195 1,299 3 PNC Interest Checking - 0599 1,378 The date of death value of $1,503.34 was reduced by $125.00 for checks which were written before date of death but which cleared after date of death. 4 PNC Statement Savings - 4498 425 5 2011 Honda CRV 14,000 6 Pinewedge Villa Condominium Association - Refund Insurance Fund 300 7 USAA (refund) Senior Bonus Distribution 148 8 USAA Refund - Homeowners and Auto 47 9 Pinewedge Villa Condominium Association - Refund of Electric Usage 40 10 Verizon Refund 18 TOTAL(Also enter on line 5,Recapitulation) $ 29,131 2W48AD 2.000 If more space is needed,use additional sheets of paper of the same size. REV-1510 EX+(OB-09) SCHEDULE C7 pennsylvania , DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INH ERITANCE TAX RETU RN MISC.NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Mary I. Abele 20 1500020 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. , .b i DESCRIPTION OF PROPERTY ITEM W:1 TIENWEOFTIC TRANSFEREE,TWIRREl,ATIONSHPTOeECFMNTAM DATE OF DEATH %OFDECD'S EXCLUSION � TAXABLE NUMBE . �TwDATEOFT mwmATTPCHAOOPYOFThEOEEOFOR REAL ESTATE, 1 ;' °VALUEOF.ASSET .INTEREST OrAPPUCABLE ,•VALUE:`•. 1 Individual Retirement Account: the following assets were held in an Individual Retirement Account with Merrill Lynch (custodian) . The beneficiaries ;were the five children of deceent (see Schedule J) , equally: 20,000 Par Berkshire Hathaway, Inc. 1:55 Matures •2/9/18 20,023 100.0000 0 20,023 Interest accrued to 12/18/2014 111 100.0000 111 2 25,000 Par Bank of New York Mellon Bond 1.3% Matures 1/25/18 24,741 100.0000 0 24,741 Interest accrued to 12/18/2014 129 100.0000 129 3, 30,000 Par Berkshire Hathaway Fin Company •30,038 100.0000 0 .30,038 Interest accrued to ; 12/18/2014 618 100.0000 618 4 55,000 Par - AT&T Inc. Bond 1.4% Matures 12/1/17 54,382 100.0000 ):0- '54;382 <<''Interest accrued to 12/18/2014 36 100.0000 ,36 5 25,000 Par Cisco Systems Inc. 4,45% Matures 1/15/2020 27,523 100.0000 0 27,523 'Interest accrued to 12/18/2014 473 100.0000 473 Total from continuation sched les 921,261 ' a { I TOTAL(Also enteron line 7,"Recapitula'tion)$ 1,079,335 If more'space is needed,use additional sheets of paper of the same size. 9W46AF 2.000 REV-1511 EX+(00.13) SCHEDULE H pennsylvania DEPARM WOFREVENUE FUNERAL EXPENSES AND--.-.- , 1NHERRANCETAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Mary. I. Abele 20 15 00020 4 Decedents debts must be reported on Schedule I. - is ITEM NUMBER DESCRIPTION AMOUNT-, A. FUNERAL EXPENSES: I` 1 Parthemore Funeral Home and Cremation Services 6,220 Total "froim-:continuation schedules . . . . . . . , . 1,586 I B. ADMINISTRATIVE COSTS: i 1. Personal Representative Commissions: Name(s)of Personal Representative(s) F Street Address City State ZIP Year(s)Commission Paid: 2. Attorney Fees: 6,500 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: 591 5. Accountant Fees: 6. Tax Return Preparer Fees: 1,345 7. 1 House cleaning supplies 15 2 Exectutbr's out of pocket expense reimbursements 17 Total from continuation schedules . . . . . . . . . 9,519 { a TOTAL,(Also enter on Line 9,Recapitulation) $ 25 853 3W46AG 2.000 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+(12-12) pennsylvania SCHEDULE I DEPARTMENTOF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Mary I. Abele 20 15 00020 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. PNC Visa Signature Card 919 2 Pinewedge Villas Condominium Fees 550 3 U.S. Treasury Department - 2014 1040 4,064 4 Pa Dept. of Rev Taxes 1,320 5 Penn Waste 44 6 Verizon 35 7 Pa American Water 44 8 PPL Account 77011 262 9 Lemoyne Borough Taxes 65 10 Comcast 37 TOTAL(Also enter on Line 10,Recapitulation) $ 7,340 2w46AH 2.000 If more space is needed,insert additional sheets of the same size. REV-1513 EX+(01-10) SCHEDULE J pennsylvania DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Mary I. Abele 20 1500020 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS(Include outright spousal distributions and transfers under Sec.9116(a)(1.2).) 1. Elizabeth Abele P.O. Box 19841 Greensboro, NC 27419 One Fifth of Residue and Schedule G assets: 335,288 Daughter 335,288 2 Malia A. Joy 400 N McClurg Court #3006 Chicago, IL 60611 One Fifth of Residue and Schedule G asssets: 335,288 Daughter 335,288 } I_ ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. i_ (( NON•TAXABLEDISTRIBUTIONS A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART Il-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0 9W46A12.000 If more'space is needed,use additional sheets of paper of the same size. . ........... .................... of the powers,privileges,.duties and immunities as hereinbefore more fully set forth for my original Executrix. 114 WITNESS WHEREOF,I,Mary Irene Abele, the above Testatrix*have set my hand and seal to this my Last Will and Testament, which-consists of two (2)pages, to each of Which I have affixed my signature this day of ) 201-0. _(SEAL) Mary Irene Able Signed,.sealed,published and declared by the above named Testatrix as and for her Last Will and Testament,in the presence of us,who at her request and in her presence and in the presence of each other have hereunto subscribed our names as witnesses. 2 C�1� 1Y1 aN t?VEAL'TH of PENNSYLVANIA : ss: COUNTY of CUMBERLAND t _ We,,Mary Irene li ele, and �- IZ R C Y lz `� T , and A `I L - C ,the Testatrix and the witnesses,whose names are signed to the foregoing instrVinent, being first duly sworn do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and Testament and that she signed willingly,.and that she executed it 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 thLast Will and Testament as witnesses and to the best of our knowledge the Testatrix was:at the:time eighteen years of age or older, of sound mind, and under no constraint or undue influence, Mary Irene Jkbele f 14 ij �. s Subscribed,sworn to, and acknowledged before me by Mary Irene Abele, the Testatrix, and subscribed and worn to before me by e`� �e c 1,L •f'� and /z. U ,witnesses,this 2 day of ,2010. r i ~(Seal) �r Ho1'�tttki SfAt "" JOEL 0 SECHRIC7 7FA18%W4EWTWqRy0AKC0Ufjryotary lo IMymis*ion Expires May 28,2012 3