HomeMy WebLinkAbout05-17-05 (2)
.
REV-15QO EX(6-00)
COMMONWEALTH OF
PENNSYLVANIA
[B>ARlMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV.1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DEDEDENTS NAIE (LAST. ARST, AND MlllIlLE INlllAl)
Morris Jolm N
DATE OFOEAlH (MIMlD-YEAR) DATE OFIIIRTH (MM-llD-YEAR)
08/18/2004 06/25/1941
~F APPLICASlE)SlJRVIVING SPOUSE'S NAME (lAST, FIRST. AND MIDDLE INITIAL)
Wineman, Linda
l!! 00 1. Original Relum
~ ~ D 4. lmhed E_
w QO r.;"l
o;lX.:& ~ 6. Decedent Died TesIate (AttachcopydWlI)
lUll
~ D9.l_PI1lC8lld._
ri:tlssl
NAME
Linda J. Olsen, .squire
FIRM NAME (If AppJlcsbIo)
Killian . Gephart
lElEPHClfIE NlJMBER
I-
Z
W
C
W
U
w
C
OFFICW..USEONlY
R
")...\-~~\\~~--
00I.N1Y COllE VENl
SOCIALSECUlITYNUMBER
160-34-9718
ttaREnJRNIIUST R FILED IN DUPLICATE WITH 1ME
NJt.IlER
REGISTER OF WILLS
SOCIAL SEaJmY NUMBER
169-38-6156
D 2. Sup_ R8lum D 3. __Relum (dole ofd_ ..'''.12.'....)
o 48. Futura 1nter8st Compromi8e (date of dHlh "'12-12-82) D 5. Federal Estate Tax Retun Req.....
D 7. llecedent _. LMng Trust (AItsoh _ofTNOt) L 8. Total NumberofSafs _.....
D 10. SpOUl8l Powrty Cledl (cia of duth ~ 124141 an:l1-1-o5) D 11. Election to tax under Sec. 9113(A)(AIIIdlSchO)
...
z
w
"
z
o
..
'"
II!
'"
8
Harrisburg, PA
717-232-1851
1. RooI E_ (Sdtedule A)
(1)
(2)
2. Stocks snd Bonds (Sdtedule B)
3. Ck>ssIyH.IdCarporatlon,P_lpor~ (3)
4. Mortg.g.. & Noles Recelwble(Sc:hsdule D) (4)
5. c.... 8a'Ik _& -......._P_
(Sd1sdole E) (5)
z
o
t=
:5
:)
l-
ii:
<C
U
w
II::
6. J~ 0Ydl8d Properly (Schedule F)
U Separste BiIng Requestsd
7. Inter-Vivos Transfers & Miscellaneous Non-Probate property (7)
(Sdtedule G or L)
(6)
8. TotaIGIOlIO_(tCltaILhls1-7}
9. Funeml"-&Admln_CcleIll(SchsduleH) (9)
10. Debts of Decedent. Mortgage UabIties. & Liens (Sc:MduIe I) (10)
11. Total Deductions (total lines 9 & 10)
12. Net Value ofEDte(L1ne 8 minus Une 11)
13. Charitable and Governmental Bequests/See 9113 TIUStsb'which., electicntotax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRIlCTIClHS ON REVERSE SIDE FOR APPLICAIllE RATES
15. Amount ofUne 14 taxable at the spousal tax
z rate.ortransfenlunderSee.9116(eX1.2)
o
~ 16. Amount of Line 14 taxable at Inea1I8le
....
::>
A. 17. Amount of Line 14 taxableatsibing rate
'"
o
C,) 18. Amount of LIne 14taxableatcollal8ralrwo
S 19. Tax Due
20. D
116,731 x .0 ~(15)
0 x .0 45 (18)
0 x.12 (17)
4,955 x.15 (18)
(19)
17101
o
o
o
o
......
<(") OFR:loll.~y
[?o ~
ro ;g :X;:~"
ill-rO -<
.~ .~~ 93 -.I
:7': (f) ;~
C)OC)
'(~O-l1
<:;)C
'::15
:"""'-1
,,,,.:'.-'
.P
4,955
!':
-
C)
"-rl
-n
(''5
_on
,
(/.>1.
,
o
rP.
w
U1
122,878
(8)
5,984
163
(11)
(12)
(13)
(14)
127,833
6,147
121,686
o
121,686
o
o
o
743
743
3W46451.ooo
D
d
'C
A
ece ents omplete ddress:
~ADDRESS
19 Byers Road.
Cwaber1and.
CITY I STATE 1:r,257-
Shippensburg PA
Tax Payments and Credits:
,. Tax Due (Paga 1 Una 19)
2. Credits/Payments
A. Spousal POWlrty Credk
B.PriorPaymants
C. Discoll1l
(1)
743
o
o
o
Total Credits (A + B + C) (2)
o
3. Intarest/Panalty Wappllcabla
D. Interest
E. Penalty
o
o
Totallntarast/Penalty (D + E) (3)
o
4. If Line 2 is graatar than Line 1 + Line 3, enter the dlflarenca. This is the OVERPAYMENT.
Check box on Page 1 Une 20 to request a refund
(4)
o
5. If Line 1 + Lina 3 is graatar then Line 2, enter the dlflerenca. This is the TAX DUE.
(5)
743
A. Entar tha intarest on the taxdua.
(SA)
o
(5B)
743
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "J(" IN THE APPROPRIATE BLOCKS
Yes No
DOl
DOl
DOl
DOl
wkhoutrecelvingadequateconslderatlan? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D [JI
3. Did docedont own an "In trustfer" or payable upon death bank acc:cunt or security at his or her _? D [J!I
4. Did decedent own an Individual Retirement Account, annuity, or other non-probete property which
contains a banoflclarydlesllJ1at1an? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. I!J [
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 perjury, I d.cI.....haIIl h........... rtIum, IncIudng ~ KheduIea end.......... 8nd to the belt of my knawIlldge 8nd bellllf, .11 true. CClff8Ct II'ld c:ornpI8tB.
~~~~=M.'__of~~_..~__'
1. Did decedent make a transfer and:
a. retain the use or income cI the property transferred;. . . . . . . . . . . . . . . . .
b. retain the right to designate who shall use the property transforrad or Its Income;. . .
c.retainareversla1aryinterest;or . . .. .. ... . .. . . ... . ... . ....
d. rocelve the promise for life of _ payments, _lis or care? . . . . . . . . . . .
2. If death occurred _ Docamber 12. 1982, did decedent transfer properiywlthln OflO)'Il8rofdoalh
6
Willi.....burg, VA 23188
~
OA
S-ld-d1J-
Harrisburg, PA 17101
For dates of death on or after July 1. 1994 and before January 1. 1995. the_tale i'npoeed on the net WIIue oftrMllrtrs to oru'!he ute of the suMvIng spouse Is 3%
[72 P.S.~ 9916 (0) (1.1)(QI.
For dates of death on or after January 1. 1995, the 'lax _Imposed on '!he net WIkMl of1rBnsfers lDorb'the use of the 8lII\Itving spouee Is 0% (72 P.S. !i9116 (a) (1.1) (Ii)]
The statule does noI exemDt a Ir'anafer 10 a survMng spouse from Ia1c, and the IlI8IuIory requilenlents U dlsclosul8 of _.-.cI tIng a tax Ntum ant stIIappkable ewn If
the survMng spouse Is the only beneIIcilwy.
For dates of death on or after July 1,2000:
The tax rate Imposed on the nel YBlue of transfers from a deceased chid twenty-one)'8818 ofage or younger at. deaIh to orb'the use of 8 nabJraI parent,.. ~ plAnt
or a steppal8l1l of the chid is 0% [72 P.S. Ii 9116(aX1.2)).
The lax rate imposed on Ihe net value of tran.... to orforlhe use of1he decedenfsllneal belnAJa.lt...ls 4.5%, -=ept81 noI8d In 72 P.S.!i 9116{1.2) (72 P.$. !i9116(a)(1)].
The tax rate Imposed on the net wlueof"....1Dorirthe UI8 oflhedecedent's aIbInga It 12% (72 P.S. !i9116(a)(1.3)J. A aJbllng Isdelned, under Section 9102, as an
individual who has at least one parent In common with Ihe decedent whether by blood or adoption.
3W4646 1.000
REV-1508EX. (6-9B)
COI.NONWEAL TH OF PENNS'Il.VANIA
I'-HERITANCE TAX RETURN
RESIOENTIlECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
John Morrie
FILE NUMBER
ITEM
NUMBER DESCRIPTION
Include the proceeds of Mtlgetb'l and the date the proceeds were received by the eetate.
AI ned with the rIaht of ~D mwt be dlKloHd on Schedule F.
VALUE AT DATE
OF DEATH
1 Oriental Rugs
155
2 Ro1ex Watch
4,800
3W46AD 1.000
TOTAL (Also enter on line 5 1atIon' S
(If more apace Is needed. in8ert addlticr\al theeIa of the same size)
4,955
REV-1510 EX + (6-00)
COI.NONWEAL TH OF PENNS'Il.VANIA
lNiERITAN:::E TAX RElURN
RESIDENT IlEIlEIlENT
ESTATE OF
John Morris
SCHEDULE G
INTER.VlVOS TRANSFERS &
MISC. NON.PROBATE PROPERTY
FILE NUMBER
This schedule must be completed and filed n the answer lo.nyofquestlons1 throogh 4 on the revarse side of the REV-1500 COVERSHEETi.~s.
ITEM DESCRIPTION OF PROPERlY DATEOFDEATH EXCLUSION
N:UllE TI-E ~ OF nE1RANSF!REE, 1lElR RElATIONSHP TO DECEDENT AK) %OF DECD'S TAXABlE
NUMaE" nEl>>.TE OF1'RANIRR ATTACHA 00Pf OF TtE PEED FOA REAl. ESTATE. VALUE OF ASSET MEREST VALUE
1. AIIlerican UDited Life Insurance
COIIlPany
112t530U 250 20,929 100.000 0 20,929
IRA - Spouse is Beneficiary,
direct rollover.
2 .American UDited Life Insurance
COIIlPany
112.53U7 no 2.,973 100.000 0 2.,973
Private Annuity - Spouse is
Beneficiary, direct rollover.
3 Merrill Lynch IRA 76,976 100.000 0 76,976
IRA - Spouse is Beneficiary,
direct rollover.
I
TOTAL (Also enter on line 7. Recapitulation) $ 122,878
3W46Af" 1.000
(If more space is needed. \nteIt addIIonaI sheela of the same size)
REV-1511 EX+(12-99)
COMMONWEALTH Ol' PENNSYlVANIA
II\HERITANCE TAX RElURN
RfSlCEl'lTOECECEI'IT
ESTATE OF
John Morris
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
Debts of decedent mu.t be I'8pOI'I8d on Schedule L
ITEM
NUMBER DE5CRIPT1ON AMOUNT
A. FIJIlERAI.. EXPENSES:
1. Thoaas L. Geisel Funeral Rome,
Inc. 2.484
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Soci.1 Security Number(s) I EIN Number 01 Personal Representatlve(s) - -
Street Address
City State Zip
Vear(s) Commission Paid:
2. Attorney Fees
3. Family Exemption: (If decedent's address is not the same as c1aimanfs. attach mcpIanatiOn) 3.500
Claimant Linda Win......
Street_ 19 Byers Road
City Shippensburg State PA Zip 17257
Relationship of Claimant 10 Decedent UPB
4. Probate Fees
5. Accountant's Fees
6. Tax Retum Pfeperer's Fees
7.
TOTAL (Also entar on line 9, RecsDitulatlonl $ 5.984
3W4MG 1.000
(If more space is needed. in_ additional sheets of the same size)
REV-1512 EX +(12-03)
COMMONWEAllH OF PENNSYLVANIA
_ANCE TAX RE1URN
RfSlCENTDECEDENT
ESTATE OF
John Morri.
Report debts Inoumod by the d_nl prior 10 death which rornoInOd unpold .. of the cia.. of daelh. Includlllll uruwlmbu_ medlcolexpenoeo.
SCHEDULE I
DEBTS OF DECeDeNT,
MORTGAGE UABILmES, & UENS
FILE ItUMIlER
IIEM
NLfotBER IlESCRIPT10N
1. CBS/CaDcer TreatDl8l1t Center
VALUE AT DATE
OF DEAlli
163
ie~ ,_'
3W46AH 2.000
TOTAL rAlso enter on line 10, RacaDitUlatlonl $
(If more space Is nseded.ln.... addltlonal_ ollhe sarna size)
163
LAST WILL A D TESTAMENT
F
JOHN MORRIS
I, JOHN N. MORRIS, of Cumberl nd County, Pennsylvania, being of sound and
disposing mind, memory, and understanding, 0 hereby make, publish and declare this as and
for my last will and testament, hereby revokin all other wills and codicils heretofore made by
me.
I direct the payment of my debts an expenses of my last illness and funeral from my
.....:s' estate as soon after my death as convenient! may be done. It is my express wish and desire
that I be cremated and interred in the family lot in Hilltown. Pennsylvania,
Further, in this connection, I autho ze my personal representative to expend funds
from my estate, in such amount as my perso al representative shall consider necessary and
desirable, for the purchase, erection and ins ription of a suitable marker for my grave.
To my nephew, DAVID PEARSO ,I give and bequeath my Rolex watch, all of my
oriental carpets, and my Thomas family cha r (it having a round barrel chain).
In the event that my wife has pred eased me and in the event that I have inherited
any real property from her, I bequeath tha property to my wife's sisters, BARBARA ANN
WINEMAN and JANE WINEMAN ZERVOS or to the survivor of them.
I give and bequeath all tangible pe onal property owned by me at the time of my
death, together with all insurance policies th reon, unto my spouse, LINDA K. WINEMAN, if
she survives me by sixty (60) days.
I give, devise and bequeath all the t, residue and remainder of my estate unto my
spouse, LINDA K. WINEMAN, if she survive me by sixty (60) days. In the event she fails to
survive me by sixty (60) days, I give, devise d bequeath all the rest, residue and remainder
of my estate unto BARBARA WINEMAN and ANE WINEMAN ZERVOS, or all to the survivor,
In default of the above named beneficiaries, give, devise and bequeath all the rest, residue
and remainder of my estate unto my brother-i -law, NICHOLAS T. ZERVOS. In the event I am
not survived by any of the above named ben ficiaries, I give, devise and bequeath all the rest.
residue and remainder of my estate one-half nto the Pennsylvania Special Olympics and one-
half to the Cumberland Valley Humane Soci ty in Franklin County, Pennsylvania.
I direct that any and all Inheritance, Est e and Transfer Taxes Imposed upon my estate
passing under my will or otherwise, shall be paid out of the principal of my residuary estate.
Pag 2 of 6
I
. .
In addition to the powers conferre by law, I authorize my Executor, in his or her
absolute discretion:
(a) to retain In the form received, a d to sell either at public or private sale any real
or personal property:
(b) to manage real estate;
(c) to invest and reinvest in all fo s of property without being confined to legal
investments, and without regard to the princi Ie of diversification:
(d) to exercise any option or rights rising from ownership of investments:
(e) to compromise claims without our! approval, and without the consent of any
beneficiary, and to abandon any property hich, in my Executor's opinion, is of little or no
value;
(1) to join with my spouse, LI DA K. WINEMAN, or my spouse's personal
representative in the filing of any state or fade al income tax retum for any year for which I have
not filed such retum prior to my death, and to nsent to the treatment of any gifts made by my
spouse as being made one-half by me for gi tax purposes notwithstanding the fact that such
action may result in additional liabilities for y estate. Any income or gift taxes due on such
retums and any deficiencies, interest, penalti s or refunds thereon. shall be allocated between
my estate and my said spouse or my spous s estate, or all to any of them, In such manner as
my Executor and my said spouse or my sp se's personal representative may agree.
Pag 3 of 6
Any and all payment or payments of ny sum or sums, whether in cash or in kind and
whether for principal or income, payable to th said beneficiaries or any of them, shall be made
upon the sole receipt of the respective individ al to whom the payment is made, and free from
anticipation, alienation, assignment, attach ent, and pledge, and free from control by the
creditors of any such beneficiary. All shares 0 principal and income herein given shall be free
from anticipation, assignment, pledge, or obli ations of any beneficiary, and shall not be sub-
ject to any execution or attachment.
SE 'NTH
I nominate, constitute and appoint y sister, LINDA PEARSON, Executrix of this my
last will and testament. In the event of the nunciation, death, resignation or inability to act
for any reason whatsoever of my said siste I nominate, constitute and appoint my spouse,
LINDA K. WINEMAN, Executrix of this my las will and testament. In the event of the renuncia-
tion, death, resignation or inability to act ~ r any reason whatsoever of my said spouse, I
nominate, constitute and appoint my wi1 's sisters, BARBARA WINEMAN and JANE
WINEMAN ZERVOS, Co-executrixes of thi my last will and testament. In the event of the
renunciation, death, resignation or inability to act for any reason whatsoever of both of my said
sisters-in-law, I nominate, constitute and app int NICHOLAS T. ZERVOS, Executor of this my
last will and testament.
I hereby relieve my Executor from t e necessity of posting security in connection with
the Executor's duties as such in any jurisdi . ion in which my Executor may be called upon to
act insofar as I am able by law to do so.
Pag 4 of 6
IN WITNESS WHEREOF, I have h reunto set my hand and seal to this, my last will
and testament, consisting of six pages, the fi t four of Which bear my signature in the margin
for the purpose of identification this 29111 day f June, 2000.
JO~~
Signed, sealed, published and de lared by the above named Testator, JOHN N.
MORRIS, as and for his last will and testa nt, in the presence of us, who, in his sight and
presence, an' sight and resence of e ch other, have hereunto subscribed our names
as witne s.
16767 Path Valley Road
Spring Run, Pennsylvania 17262-0051
~~l\1 '1J1 ~~
Jes e M. Smith
D-,~~ ~~
Angel G. Peterson
1317 South 411I Street
Chambersburg, PA 17201
2340 Fort Loudon Road
Mercersburg PA 1'7236
Pag 5 of 6
ACKNOW. EDGMENT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF FRANKLIN
s.
I, JOHN N. MORRIS, having been d Iy qualified according to law, acknowledge that
I signed the foregoing instrument as my will, nd that I signed it as my free and voluntary act
for the purposes therein expressed.
JOHN . MORRIS
We, having been duly qualified a rding to law, depose and say that we were
present and saw JOHN N. MORRIS sign th foregoing instrument as his will; that he signed
it as his free and voluntary act for the purpos s therein expressed; that each of us in his sight
and hearing and at his request signed the will as witnesses; and that to the best of our
no constraint or undue influence.
knowledge he was at that time eighteen (18) or
Subscribed, sworn to or af-
firmed, and acknowledged
before me by the above-
named testator and by the
witnesses whose names
appear opposite on the 2911l
day of July, 2000.
.\.k t.4 B
,.' .:tf9~~u9Ji~
',,'" ......~......Ol...'. r..\.....,
-f. .::. -~:. ,. ;~;>. ~;....
: ,. '-"
. .fJ.... -...,.
:; ri ~'. '~
-. .'. .. :....
~ " ...."..'
, .:....,. .~:.,;~~,. .
.. ' PI"''';''c .'~'
~; '-;., . :;~.
\-~o,-)
NOTARIAL. SEAL
AIlgeIa a. p__. Nolllry PuIlIIc
FlIIlIMIlt TOWMhIp. Franldln c-ty
CammIIIIon ElqII", 0CIllbIr 11, 200i
Pag 6 of 6