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HomeMy WebLinkAbout09-30-05 \ ! . REV-1500 EX (6-00) OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ~L COUNlY CODE ~.!2....... 0103 ___ YEAR NUMBER I- Z W C ~ 1/9/2005 6/4/1931 W (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST. AND MIDDLE INITIAL) C T SOCIAL SECURITY NUMBER 247-42-0969 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER Robert E. Brandt ~ [Xl 1. Original Return lIc:~(I)D U D::lIc: 4. limited Estate wD..U :I: 00 I.;l U g:iil L.lI..J 6. Decedent Died Testate (Attach copy of 'Mil) ~ D 9. litigation Proceeds Received D 2. Supplemental Return D 3. Remainder Return (date of death'!prior to 12-13-82) D 4a. Future Interest Compromise (date of death after 12-12-82) D 5. Federal Estate Tax Return ReqUi~ed D 7. Decedent Maintained a living Trust (Attach copy oITrust) _ 8. Total Number of Safe Deposit B(Jxes D 10. Spousal Poverty Credit (date of death between 12-31-91 ,"d 1-1-95) D 11. Election to tax under Sec. 911~(A){Att"hS'hO) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS t- Z W o z o 0- m w a:: a:: o u Richard e. Snelbaker FIRM NAME (If Applicable) Snelbaker & Brenneman, p.e. TELEPHONE NUMBER 44 West Main Street Mechanicsburg, PA 17055 717-697-8528 2. Stocks and Bonds (Schedule B) (2) 0.00 0.00 0.00 0.00 10,640.00 0.00 OFFICIAL USE ONL t 1'-.' C':::-:l C~~,) CJ' V) r";"l -0 V) o 1 Real Estate (Schedule A) (1) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) z o t= :5 ::J l- e:: <C o W 0:: 6. Jointly Owned Property (Schedule F) (6) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 65,531. 96 8. Total Gross Assets (total lines 1-7) (8) 18,179.04 0.00 76,171.96 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent. Mortgage liabil~ies. & liens (Schedule I) (10) (13) 18,,179.04 57 ,992.92 0.00 11. Total Deductions (total lines 9 & 10) (11) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) (12) 14. Net Value Subject to Tax (Line 12 minus line 13) (14) 57 ,',992.92 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of line 14 taxable at the spousal tax 57,992.92 L-(15) Z rate, or transfers under Sec. 9116 (a)(1.2) x .0 0 i= 16. Amount of line 14 taxable at lineal rate 0.00 x .0 45 (16) c( I- ::;) 0.00 D.. 17. Amount of Line 14 taxable at sibling rate x.12 (17) :E 0 0.00 U 1B. Amount of Line 14 taxable at collateral rate x .15 (18) >< c( 19. Tax Due (19) I- 0.00 b.oO 0.00 D.OO b.oO I}{l 20. ~ CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 3W4645 1000 , ~ Oeceaent's Complete Aacress: STRii::: I ADDRESS 124 South Market Street Borough ofShiremanstown, Cumberland County CITY I STATE , ZlP Shiremanstown PA 17011- Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 0.00 0.00 0.00 Total Credits (A + B + C) (2) 0.00 3. InteresUPenalty if applicable D. Interest E. Penalty 0.00 0.00 TotallnterestiPenalty (0 + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 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) 0.00 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) Make Check to: REGISTER OF WILLS, AGENT 0.00 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;. . . . . . . . . . . . . . . b. retain the right to designate who shaii use Irle properiy transferred or its income. . c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 0 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which . b f" d' t' ? r.;I I""j contains a ene IClary eSlgna lon, . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. lA..J L-..C IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND F1LE IT AS PART OF THE',RETURN. Unejer penalties of P8l"JUry, I declare tnat I have examIned this return, including accompanying scnedules and statements, anej to the best of my knowledge and benef. It IS true, correc: ano!ccmo1ete DeClaratIon of preparer other than the personal representative is based on all infonnation of which preparer has any knowledge ' SIGNATURE OF PERSON RESPONS~LE FOR FI!J.N~RN ~ --~~A Yes No D [Jg ,....---. I ~ ~ ~ ~ ~ D D og ~ ADDRESS 124 S. Market St., Sh~=emanstown, PA 170:1 DATE S l.Ltl () Richard C. Snelbaker, Esquire 44 West Main Street, Mechan~csburg, PA 17055 For dates of death on or after July 1. 1994 and before January 1, 1995, the tax rate Imposed on the net value of transfers to or for the use of the sUIVlVlng spouse 'is 3% [i2 P.S. S 9916 (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 forthe use of the SUf\llving spouse is 0% [72 P.S. S 9116 (<II (1 1) (til] The statute does not exempt a transfer to a sUl'\living spouse from tax. and the statutory requirements for disclosure of assets and filing a tax return are still acplic:llble even if the sUfV1ving 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 twenty-one years of age or younger at death to or for the use of a natural parent. an accOlllve parent. or a stepparent of the child is 0% [72 P.S. !i 9116(a)(1.2)]. The tax rate imposed on the net value of transfers to odor the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 13 9116(1.2) [72 ps. 93116(a)(1)J. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. !i 9116(a)(1.3)]. A Sibling is defined, under Sec:lon 9n 02, as an individual who has at least one parent in common with the decedent. whether by blood or adoption. 3WJ646 1000 . , REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Nancy T. Brandt FILE NUMBER 21 050103 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEAT[-i 1 Auto 2000 Cadillac DeVille Sedan (Kelly Blue Book Value, see attached appraisal) 10,640.00 3W46AD 1.000 TOTAL (Also enter on line 5. Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 10~640.00 . 1\..elrey Blue Book - -de-In Pricing Report - Cadillac, DeVille )> Search l.Ised C~r Listings A(WICE FINA r . Kelley Blue Book THE TRUSTED RESOURCE -- - ---'- thb..C1l1ll HC'M;: NEW CARS"~J"".~~i':~. REVIEWS & RATINGS ;% )0 Quiell Dealer p~ Quote 2005 CADILLAC DEVILLE BLUE BOOK TRADE.IN VALUE Pennsylvania · February 3, 2005 2000 Cadillac DeVille Sedan 40 See Local Listings of This Car List Your Car For Sale Online Buy a New Car Free Record Check Auto Loans from 4.05% APR Insurance Quote Payment Calculator Engine: va 4.6 Liter Trans: Automatic Drive: Front Wheel Drive Mileage: 50,000 Equipment Air Conditioning Power Steering Power Windows Power Door Locks Tilt Wheel Cruise Control AM/FM Stereo Cassette Dual Front Air Bags Front Side Air Bags ABS (4-Wheel) Consumer Rated Condition: Good "Good" condition means that the vehicle is free of any major defects. This vehicle has a clean title history, the paint, body and interior have only minor (if any) blemishes, and there are no major mechanical problems. There should be little or no rust on this vehicle. The tires match and have substantial tread wear left. A "good" vehicle will need some reconditioning to be sold at retail. Most consumer owned vehicles fall into this category. Trade-In Value List Your Car For Sale Online $10,640 Trade-in Value is what consumers can expect to receive from a dealer for a trade-in vehicle assuming an accurate appraisal of condition. This value will likely be less than the Private Party Value because the reselling dealer incurs the cost of safety inspections, reconditioning and other costs of doing business. Get a Private Party Value Get Invoice & MSRP on New Cars htt ://www.kbb.com/kb/ki.dII \ I Page 1 of2 LiPCA TE A [ At CADILL IBtuE BOOK Cw \For one 101'1 iappear on I ~ars.com, F rOP~lar we 1"""'=/ 1 J REV-1510 EX + (6-9S) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Nancy T. Brandt SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21 05 0103 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 IN:llOE TI-E NAME OF TrE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AM) DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER TI-E DATE OF TR/lJ'SFER ATTACH A COPY OF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST (IF APPLICABLE) VPlUE 1. Citizens Investment Services Corp. 65,531.96 100.0000 0.00 65,531.96 IRA account #57214888 TOTAL (Also enter on line 7, Recapitulation) $ 65'531.96 (If more space is needed, insert additional sheets of the same size) 3W46AF 1,000 REV-1511.EX + (12-99) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Nancy T. Brandt ITEM NUMBER A B. 3W46AG 1.000 Debts of decedent must be reported on Schedule I. DESCRIPTION FUNERAL EXPENSES: 1. Gingrich Memorials memorial stone Total from continuation schedules 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees Snelbaker & Brenneman, P.C. 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Robert E. Brandt Street Address 124 South Market Street City Shiremans town Relationship of Claimant to Decedent SPOUSE Zip 17011 State PA 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Reserve for filing fees and other miscellaneous costs associated with the administration of the Decedent's estate FILE NUMBER 21 05 0103 TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ \ \ AMOUNT 2,375.00 10,579.04 :1;,425.00 3,500.00 100.00 200.00 18,179.04 Estate of: Nancy T. Brandt Item No. 2 3 4 247-42-0969 Schedule H Part 1 (Page 2) Description Amount Parthemore Funeral Home & Cremation Services, Inc. funeral services 9,604.04 Shiremanstown United Methodist Church funeral luncheon 100.00 St. John's Cemetery grave opening 875.00 Total (Carry forward to main schedule) 10,579.04 REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYL VANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Nancv T. Brandt SCHEDULE J BENEFICIARIES 1 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Robert E. Brandt 124 South Market Street Shiremanstown, PA 17011 FILE NUMBER 21 05 0103 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE NUMBER I 100% Residue: 57,992.92 Surviving Spouse 5'7,992.92 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00 3W46Al 1.000 (If more space IS needed, Insert additional sheets of the same size) ....--.-.~ ,. . LAW OFFICES SNELBAKER a BRENNEMAN LAST WILL AND TESTAMENT I, NANCY T. BRANDT, of the Borough of Shiremanstown, County of Cumberland and Commonwealth of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, p~blish and declare this as and for my Last will and Testament, hereby revoking and making void all former wills and codicils by me at any time heretofore made. FIRST. I order and direct that all my just debts and funeral expenses be paid by my Executor, Executors or Extcutrix, as the case may be, hereinafter named, as soon as conveniently may be done after my decease. SECOND. I give, devise and bequeath all the rest, residue and remainder of my Estate, real, personal and mixed, wh~tsoever and wheresoever situated unto my husband, ROBERT E. BRANOT, absolutely and in fee simple, if he survives me by as many as sixty ('60) days. THIRD. If my husband, ROBERT E. BRANDT, does not sUrvive me by as many as sixty (60) days, then and in that event, II give, devise and bequeath all the rest, residue and remainder bf my Estate, real, personal and mixed, whatsoever and whereso~ver situated, in equal shares unto my two children, namely, DAVID E. BRANDT and JACQUELINE B. MADDISON, share and share alikei, absolutely and in fee simple. If any of my said children should predecease me, I order and direct that the foregoing share of my estate attributable to such deceased child shall be distriLutedi among his or her lawful issue per stirpes by representation an~ not per capita, subject, however, to the protective trust provis'ions as contained in Item Fourth hereinbelow with respect to any. , ~. ',. ,.;, ',', .1 J 1 'j I ; 'j ~ 1 I . : ~ i 1 . ~ j " j 1 l \ '1 "ji . ' I I ..1 ,~ 1 .'1 ".; : '", ( , I I 1 , LAW OFFICES 5NELBAKER II< BRENNEMAN 'i :"1 :i i I' beneficiary who has not attained the age of twenty-three (23) years at the time for distribution. FOURTH. If any beneficiary hereinabove has not attained the age of twenty-three (23) years at the time of distribution, I order and direct that the distributive share of such person shall be paid over and delivered unto MELLON BANK, N.A., (or its successor by merger, consolidation or other corporate reorganization) as my testamentary Trustee, IN TRUST, NEVERTHELESS, to hold, manage, invest, accumulate incOme and reinvest until said beneficiary attains the age of twenty-three (23) years, at which time said trust shall be terminated and the net proceeds thereof be paid over to the beneficiary absolutely. I authorize and empower my said Trustee to invest the assets of said trust in any reasonable manner and not be limited or restricted to so-called "legal" or statutory investments for fiduciaries. I designate any trust hereunder to be a spend-thrift trust. The beneficiary shall have no right to invade, pledge, assign or otherwise dispose of the assets of said trust (including income) nor shall any creditor of a beneficiary have any right to seize, levy or execute upon said assets by reason of any pledge, assignment or other transfer, voluntarily or involuntarily, made by said beneficiary. I further authorize and empower my said Trustee to use, consume, expend and apply from time to time such amounts of principal and income of and from said trust which in the exercise of its sole discretion shall be determined to be reasonable and necessary for the beneficiary's education. The term "education" shall be construed and interpreted to mean college or other post- highschool training which is intended to improve the -2- " . beneficiary's productivity as an adult or enhance the quality of r:- t, l- I I, I, 1 his or her life. In considering what is reasonable and necessary, my said Trustee shall take into consideration the primary responsibility of the beneficiary's surviving parent to provide such education. It is my will and intention that the foregoing discretionary provision for education shall be ......-. ',." r t supplementary to the parent's primary responsibility. LASTLY. I nominate, constitute and appoint my husban~, ROBERT E. BRANDT, to be the Executor of this, my Last will and Testament, but if for any reason he should fail to qualify as such Executor or cease so to serve, then and in that event, I nominate, constitute and appoint my two children, namely, DAVID E. BRANDT and JACQUELINE B. MADDISON (or either of them if one should fail to qualify or cease so to serve), to be the Executors hereof, each and all to serve without bond or other securi~y as a condition of qualification hereunder. IN WITNESS WHEREOF, I, NANCY T. BRANDT, have hereunto set my hand and seal to this, my Last will and Testament which consists of three (3) typewritten pages to each of which I have affixed my signature this rp d day of mdAf' A.D., One Thousand Nine Hundred Ninety-six (1996). 7Jd4LA..~T ~ ~ h-___--/~ i(SEAL) . f ~ancy T. Brandt The preceding instrument, consisting of this and two (~) other typewritten pages, each identified by the signature of the Testatrix, was on the date thereof signed, sealed, publishe~ and declared by NANCY T. BRANDT, the Testatrix therein named, as and for her Last will and Testament, in the presence of us, whoi, at her request, in her presence, and' he presence of each other, have subscribed our names as witn ssh~ ~.. LAW OFFICES SNELBAKER 8: BRENNEMAN ~)~k:,~~ -3- , . ~ .~ ..; 'j COMMONWEALTH OF PENNSYLVANIA ) SSe COUNTY OF CUMBERLAND We, NANCY T. BRANDT, RICHARD C. SNELBAKER and JANE~ R. STEGNER, the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrumen~, being , first duly sworn, do hereby declare to the undersigned ~uthority that the Testatrix signed and executed the instrument a$ her Last will and Testament and that she had 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 the Will as a witness and that to the best of his or her knowledge the! Testatrix was at that time eighteen years of age or olde~, of sound mind and under no constraint or undue influence. '.- )Y'fr--rA?,::1~ ~/ witness Subscribed, sworn to and acknowledged before me by NANCY ~. I BRANDT, the Testatrix, and subscribed and sworn to before: me by RICHARD C. SNELBAKER and JANET R. STEGNER, witnesses, thi~ ~~ day of m~ , 1996. C9~~.~ Not ry Publl.c LAW OFFICES SNEL.BAKER St BRENNEMAN Notarial Seal Patricia J. Thomson. Notary Public MechenicsburQ Boro. Cumberland County My CommisSion Expires Dec. 31.1998 Mamber. PennsylvaniaAsi;OCia1ior1 of f'kAAr-'.ec,;