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HomeMy WebLinkAbout01-12-06 REV.11OClI!!X.I...ot1 . REV-1500 r .. ---'-'-i INHERITANCE TAX RETURN ~--_._----' COMMONWEAlTH OF PENNSYLVANIA ! FilE NUMBER C03lp DEPARTMENT OF REVENUE RESIDENT DECEDENT 21 05 DEPT. 280601 HARRISBURG, PA 17128.0801 COUNTY CODE YEAR NUMBER o 2. Supplemental Return o 4a. Future Inlerest Compromise (dete 01 death altar 12-12-82) o 7. Decedent Maintained a Living Trust (Attach copy 01 Trust) o 10. Spousal Poverty Credit (data 01 death between 12-31-9.1 and 1-1-95) iTl-IlS Sr:CTION MUSJBI: CQMPLE"TI:p. AL,L CQI'IRESPO!,!DI:",~E ~NQC~NAQENTI~_L TAX INFOR-'~.A TlONuSHQl,J'!-Q~E: _[)IRECTJ;D TO: NAME !COMPlETE MAILING ADDRESS Stephen L. Bloom .... z W Q W o W Q DECEDENT"S NAME (LAST. FIRST. AND MIDDLE INITIAL) Leidigh, Mary J. SOCIAL SECURlrY NUMBER 216-32-6589 THIS RETURN MUST BE FilED IN DUPUCATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER o o o 3. Remainder Return (date 01 death prior 1012-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes . DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) o 11. Election to tax under Sec. 9113(A) (Attech Sch 0) 02/20/2005 09/11/1905 2100 Longs Gap Road Carlisle, P A 17013 (1) None (2) None (3) None (4) None (5) 802.30 (6) None (7) None (8) (9) 9,215.90 (10) [".:: C-~ 802.30 (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) w .... :.:c(</l o~:.: wQ.g ::J:~...J OQ.lD Q. c( ~ o ~ o 6. Decedent Died Testate (Attach copy 01 Will) 9. Litigation Proceeds Received (11 ) 9,215.90 1. Original Return 4. Limited Estate .... z W Q Z o Q. FIRM NAME (11 applicable) Stephen L. Bloom, Esquire ~ElEPHONE NUMBER 717/249-7717 (12) insolvent 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) z o ;:: ~ i:? ii: c( o w a: 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14, Net Value Subject to Tax (Line 12 minus Line 13) (13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 20. D 15.Amount of Line 14 taxable at the spousal tax rate, x .00 (15) or transfers under Sec. 9116(a)(1.2) z .045 (16) 0 16.Amount of Line 14 taxable at lineal rate x ;:: ;! " Q. 17.Amount of Line 14 taxable at sibling rate x .12 (17) :IE 0 0 ~ 18. Amount of Line 14 taxable at collateral rate x .15 (18) .... 19. Tax Due (19) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. >> BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH<< Copyright 2000 form software only The Lackner Group, Inc. Fo~ REV-15" EX CR,,- 6-0') Decedent's Complete Address: STREET ADDRESS 442 Walnut Bottom Road CITY Carlisle I STATE PA ! ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) 0.00 (4) (5) 0.00 (SA) (5B) 0.00 Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPA YMENT. Check box on Page 1 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. A. Enter the interest on the tax due. 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: 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: 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?......... ...................... ............... ..................................... ................ ................... 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?.... ................. .................... ..... ............... ............... .......................... ............... Yes No ~ I D ~ D ~ D ~ 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 declare that [ have examined this return, Including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Dedaration of preparer other than the personal representative is based on all information of which preparer has any knowledge SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS 8ren~..c ~::e~ns'J~v ~ L __ SIGNAZJot((~pZf~~Wl~ ,1980,3. Ru~!Ie~Q<29 Drive tlUlTItJle, I,.', 11",,8 DATE 1'2/2 '1/ tJ <:;' ADDRESS DATE ADDRESS DATE 2100 LOT)gs Gap Road Carlisle, t'A 17013 6 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 surviving spouse is 3% [72 P.S. !l9116 (a) (1.1) (i)]. 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% [72 P.S. !l9116 (a) (1.1) (ii)]. The statute does not exemot 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 twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. !l9116 (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%, except as noted in 72 P.S. !l9116 1.2) [72 PS !l9116 (a) (1)]. 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. !l9116 (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. *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Leidigh, Mary J. ! FILE NUMBER 21 - 05 - 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 I DESCRIPTION VALUE AT DATE OF DEATH 802.30 Refund of Resident Account - United Church of Christ Homes TOTAL (Also enter on Line 5, Recapitulation) 802.30 *' SCHEDULE H FUNERAL EXPENSES & ADMINlSlRATlVE COSlS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX ReTURN RESIDENT DECEDENT ESTATE OF Leidigh, Mary J. ! FILE NUMBER 21 - 05 - Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT FUNERAL EXPENSES: Funeral Services - Hoffman-Roth Funeral Home, Inc. 6.929.85 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions B. Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City Year(s) Commission paid State _ Zip 2. Attorney's Fees Stephen L. Bloom, Attorney and Counsellor at Law 2.286.05 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent State Zip 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs I TOTAL (Also enter on line 9, Recapitulation) 9,215.90 F IFIl.ES\DA TAFILEIWILLSI7466WIL LAST WILL AND TESTAMENT I, MARY J. LEIDIGH, of the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me made. 1. I direct that all my just debts, funeral expenses, testamentary expenses and all inheritance taxes (whether such taxes may be payable by my estate or by any recipient of any property) shall be paid from my residuary estate as soon as practicable after my decease and as part of the administration of my estate. My Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. 2. I give the sum of FIVE DOLLARS ($5.00) unto my son, W. KENNETH LEIDIGH. 3. 1 give the sum of FIVE DOLLARS ($5.00) unto my son, W ALTER RITTENHOUSE. 4. All the rest, residue and remainder of my estate, both real and personal property, I give, devise and bequeath unto my daughter, BRENDA MAE CRENSHAW. 5. I nominate, constitute and appoint FINANCIAL TRUST SERVICES COMPANY of Carlisle, Pennsylvania, or its successor, as Executor of my estate. 6. I direct that my Executor shall not be required to file a bond to secure the faithful performance of its duties in any jurisdiction. 7. I authorize and empower my Executor, in its sole and absolute discretion, to purchase or otherwise acquire and retain any investments of which I die seized or any real or personal property of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in regard to any or all property of any kind forming a part of my estate for such terms and such prices Page 1 of 3 Pages ~. as it may deem advisable; to borrow money for any purposes connected with the protection and preservation of my estate; to mortgage or pledge any real or personal property forming a part of my estate or to join in or secure the partition of same; to compromise any claims or demands of my estate against others or of others against my estate; to make distribution in kind and to cause any share to be composed of cash, property or undivided fractional shares in property different in kind from any other share; and to execute and deliver such instruments as may be necessary to carry out any of these powers. IN WITNESS WHEREOF I have hereunto set my hand and seal this )s t day of ~ ,1997. ~ah ~#.rl'~ Mary J. ~gh SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and (SEAL) for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed our names as witnesses thereto, in the presence of the said Testatrix and of each other. ~--f~~ ~ ~~I04'7!5ai~ Page 2 of 3 Pages COMMONWEAL TH OF PENNSYL VANIA ) : SS. COUNTY OF CUMBERLAND ) I, Mary J. Leidigh, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. h/~~~r Mary J. Igh Sworn or affirmed to and acknowledged before me by Mary J. Leidigh, the Testatrix, this iSI dayof ~ ,1997. (' ~0.~~ Notary Public COMMONWEAL TH OF PENNSYLVANIA ) : SS. ) We, S~~ (. /.?J ()"TWl ~ Tf'cC(.A. L. (!J~ ley 1 the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Mary J. Leidigh, the Testatrix, sign and execute the instrument as her Last Will; that the Testatrix signed willingly and that the Testatrix executed it as her free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the Testatrix, signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Notana! Seal Corrine L. Myers. Notary Public Carlisle Bora. Cumberland County My Commission Expires May 27.1999 COUNTY OF CUMBERLAND ~o. Address 7.... 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I (1\O~ .-e;Z= '-l-O ~ - fii'::+ =- 3(i'::l" N~ ::z:: ~ ~'"d~= If>g = ~-<~ _'-lCTJ ., .....0.... ~ _en- Vol ~ = CTJ = .....8 ~ ... to-l = ~ STEPHEN L. BLOOM ATTORNEY AND COUNSELLOR AT LAW w w W I'R ^ C TIC ALe 0 II N S E I. COM 2100 LONGS GAP ROAD CARLISLE, PENNSYLVANIA 17013 SBLOOM@PRACTICAl.CO{'NSEL COM Invoice submitted to: Leidigh, Mary J. Estate c/o 2100 Longs Gap Road Carlisle, PA 17013 May 20, 2005 In Reference To: Estate Administration Invoice # 1582 Professional Services 2/28/2005 Telephone conference with M&T Bank; Preliminary matters of Estate Administration 3/2/2005 Telephone conferences with M& T Bank 3/3/2005 Telephone conference with M&T Bank 3/8/2005 Review correspondence from M&T Bank and documentation provided by same (including original Will, M& T Bank Renunciation, obituary, MetLife Policy information, funeral statement, Durable POA, Thornwald Home information, miscellaneous information re various past personal and financial matters) 3/15/2005 Review expense/liability information provided to M& T Bank by former POA 3/16/2005 Telephone conference with daughter of Decedent (Ms. Crenshaw) 3/23/2005 Review correspondence from M& T Bank and documentation re funeral bill 4/19/2005 Review correspondence from M& T Bank and Department of Public Welfare Medical Assistance Estate Recovery information 4/29/2005 Administrative and estate accounting matters; Telephone conference with M&T Bank; Research re Medicaid Estate Recovery and other liabilities of insolvent estate; Prepare and file DPW information form TELEPHONE 717-249-7717 FACSIMILE 717-249-7757 TOLL FRFE 877-548-9602 Hrs/Rate Amount 0.25 50.00 200.00/hr 0.17 33.33 200.00/hr 0.08 16.67 200.00/hr 0.39 77.94 200.00/hr 0.06 12.50 200.00/hr 0.17 33.33 200.00/hr 0.04 7.78 200.00/hr 0.12 23.67 200.00/hr 2.53 506.61 200.00/hr PRACTICAL COUNSEL >l< CHRISTIAN PERSPECTIVE Leidigh, Mary J. Estate and correspondence with DPW, Estate Recovery Section; Correspondence with creditors and institutions with whom Decedent maintained business relationships; Correspondence with BGE re possible life insurance; Correspondence with Decedent's former Power of Attorney 5/3/2005 Telephone conference with Funeral Home re outstanding balance; Determination of priority of claims and status of possible assets; Correspondence with Funeral Home and residuary beneficiary; Preparation of Authorization and Release 5/6/2005 Administrative and estate accounting matters; Review correspondence from Thornwald Home and Hoffman-Roth Funeral Home, Inc.; Correspondence with former Power of Attorney; Telephone conferences with Hoffman-Roth Funeral Home, Inc. 5/11/2005 Review correspondence and information from former Agent under Power of Attorney; Administrative matters 5/20/2005 Administrative and estate accounting matters For professional services rendered Balance due PAYABLE UPON RECEIPT - THANK YOU Page 2 Hrs/Rate Amount 1.70 339.11 200.00/hr 0.46 91.72 200.00/hr 0.23 45.89 200.00/hr 0.37 73.94 200.00/hr 6.57 $1,312.49 $1,312.49 PRACTICAL COUNSEL 01< CHRISTIAN PERSPECTIVE STEPHEN L. BLOOM ATTORNEY AND COUNSELLOR AT LAW WWW PRACTICALCOUNSEL COM 2100 LONGS GAP ROAD CARLISLE, PENNSYLVANIA 17013 SBLOOM@pRACTICALCOUNSEL.COM Invoice submitted to: Leidigh, Mary J. Estate clo 2100 Longs Gap Road Carlisle, PA 17013 July 29, 2005 In Reference To: Estate Administration Invoice #1614 Professional Services 6/2/2005 Review and file correspondence from Constellation Energy 7/6/2005 Review correspondence from Department of Public Welfare, Estate Recovery Program 7/29/2005 Administrative and estate accounting matters; Research re distribution in light of DPW waiver of claim; Preparation and assembly of Pennsylvania Inheritance Tax Return, Exhibits and Schedules; Correspondence with heir; Receipt, Release and Refunding Agreement Reserve for final administrative and estate accounting matters, including review of executed documents, appearance at Register of Wills for filing of Inheritance Tax Return, correspondence with heir re distribution, review of correspondence from Department of Revenue re Notice of Appraisement, and miscellaneous final correspondence For professional services rendered Previous balance 5/20/2005 Payment - thank you 7/29/2005 Payment - thank you Total payments and adjustments Balance due TELEPHONE 717-249.7717 FACSIMILE 717-249-7757 TOLLFREE 877-548-9602 Hrs/Rate Amount 0.08 16.67 200.00/hr 0.08 16.67 200.00/hr 3.20 640.22 200.00/hr 1.50 300.00 200.00/hr 4.86 $973.56 $1,312.49 ($1,312.49) ($973.56) ($2,286.05) $0.00 PRACTICAL COUNSEL II< CHRISTIAN PERSPECTIVE