HomeMy WebLinkAbout02-03-06
Z-::-i-1500 EA ~.;:
..,;. COMMONWEALTH OF
r , .' PENNSYLVANIA
~.. . DEPARTMENT OF REVENUE
, DEPT. 280601
. . ;- HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
McMillin, John C.
DATE OF DEATH (MM-DD-YEAR)
03-29-05
[Xl ,. Onginal Return
o 4. limited Estate
~ o. Decedent Died Testate (Attach copy of Will)
o 9. Litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (dale 01 ceath after 12-12-82)
o 7. Decedent Maintained a Living Trust il<ttaeh copy oITrus!)
o 10. Spousal Poverty Credit (date of deall\ OBlWllllO 12-31-91 and 1-1-95)
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FILE NUMBER
2-...1.- 05- 0 9 0 3
CC:UNT'I CODE YEAR - 'lUMBER - -
SOCIAL SECURITY NUMBER
170 01
9687
DATE OF BIRTH (MM-DD-YEAR)
07-05-18
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
McMillin, Mercedes L.
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
203 12 - 0359
o 3. Remainder Return Idale:' :eath poor to 12-13-82)
o 5. Federal Estate Tax Retum Required
Jt 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attacn Sen 0)
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COMPLETE MAILING ADDRESS
200 N. Hanover street
Carlisle, PA 17013
NAME
Bradle L. Griffie Es uire
FIRM NAME (IIAePJlcable)
Griftie & Associates
TELEPHONE NUMBER
(717) 243-5551
(1)
(2)
(3)
.00
.00
.00
x .0 00 (15)
x.O_ (16)
x .12 (17)
x .15 (18)
(19)
-~
)
.,
/""/"'-
(8)
8,856.12
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or ~ole-Proprietorshjp
4. Mortgages & Notes Receivable (Schedule 0)
5. Cash. Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. JOlntiy 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)
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)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made ,Schedule J)
(4) .00
(5) 8 , 8 5 6 . 1 2
(6) .00
(7) .00
(9) 1 1 , 2 7 0 . 0 3
.00
(10)
14. Net Value Subject to Tax (Line 12 minus Line 13)
see INSTRUCTIONS ON REVERSE Sloe FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
('-) 2,413.91
(11)
(12)
(13)
11,270.03
(-) 2,413.91
.00
16. Amount of Line 14 taxable at lineal rate
17. Amount of line 14 taxable at sibling rate
18. Amount of line 14 taxable at collateral rate
19. Tax Due
(14)
(-) 2,413.91
.00
.00
i. -
Decedent's Complete Address:
STREET ADDRESS
John C McMillin
940 W;'!lnut Bottom Road Manor Care
CITY [STATE PA I ZIP 1 7 0 1 3
Carlisle
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
.00
.00
00
.00
Total Credits ( A ;. B ;. C ) (2)
.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
.00
.00
Total Interest/Penally ( 0 + E ) (3) . 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) . 00
5. If line 1 ;. Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5). 00
A. Enter the interest on the tax due.
(5A)
(58)
8. Enter the total of line 5 ;. 5A. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
.00
00
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PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes
a. retain the use or income of the property transferred;.......................................................................................... 0
b. retain the right to designate who shall use the property transferred or its income; ............................................ 0
c. retain a reversionary interest; or.......................................................................................................................... O'
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0
2. If death occurred after December 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? .......:...... 0
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ 0
No
IX]
IX]
fX]
lXJ
fX]
fXJ
fX]
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 pe~ury, 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 personal representative is based on all information of which preparer has any knowledge.
SlG~ATURE OF PERSON RESPONSIBLE FOR FILING RETURN
JpJ~~~ .;(. )1J~ J;?~
ADDRESS
5 Eastwick Lane, Carlisle, PA 17013
ER THAN REPRESENTATIVE
AD
DATE ;4/:Y c::
~
Griffie & Associates, 200 N. Hanover street, Carlisle, PA 17013
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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. 99116 (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./0 [72 PS. 99116 (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. 99116(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. 99116(1.2) [72 PS. S9116(a)(1)].
The tax ratemposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in cammon with the decedent, whether by blood or adoption.
...-.."'" '*'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MlSC.
PERSONAL PROPERTY
John C. McMillin
FILE NUMBER
21-05-0903
ESTATE OF
Indude the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of sUNivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
Liquidated Life Insurance Policy (Phoenix LIfe Ins.
Co.) Proceeds received post-death.
VALUE AT DATE
OF OE4. TH
8,856.12
TOTAL (Also enter on line 5, Rer-...apitulation) I $ 8, 85 6 . 1 2
REV.tSl1S<" p-Sjn
*'
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANlA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
John C. McMillin
FILE NUMBER
21-05-0903
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
1.
B.
1.
2.
3.
DESCRIPTION
AMOUNT
FUNERAL EXPENSES:
Hoffman-Roth Funeral Home, Inc.
5,950.00
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (5)
Social Security Numbe~s) I EIN Number of Personal Representative(s)
Street Address
City
State
Zip
Year(s) Commission Paid:
AttomeyFees Grffie & Associates
Family Exemption: (If decedenfs address is not ttle same as claimanfs, attach explanation)
Claimant Mercedes L. McMillin
StreetAddress 5 Eastwick Lane
City Carlisle State P.l\ Zip 17013
Relationship of Claimant to Decedent S pn 1) ~ P
1,500.00
3,500.00
4.
Probate Fees
113.00
5.
Accountants Fees
6.
Tax Return Preparer's Fees
7.
Advertising fees to The Sentinel
137.03
8.
Advertising fees to Cumberland Law Journal
70.00
TOTAL (Also enter on line g, Recapitulation) $ 1 1 , 270 . 03
(If more space is needed, insert additional sheets of the same size)
. -",Q.,,.,, '*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J )
BENEFICIARIES
NUMBER
1.
ESTATE OF
John C. McMillin
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1.
Mercedes L. McMillin
5 Eastwick Lane
Carlisle, PA 17013
FILE NUMBER
21-05-0903
RELA. TIONSHIP TO DECEDENT
Do Not Ust Trustee(s)
Wife
AMOUNT OR SHARE
OF ESTATE
100%
ENTER DOUAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIA TE, ON REV 1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS N-QT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART IT - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
I'.. _...... _..J...J:i.!___I._L..__._ .....:...l........ ............."" "':..........\
SAIDIS, GUIDO
& MASLAND
26 W. High Street
Carlisle, PA
LAST WILL AND TESTAMENT
OF
JOHN C. McMILLIN
I, JOHN C. McMILLIN, of Carlisle, Cumberland County,
Pennsylvania, being of sound and disposing mind, memory and
understanding, do hereby make, publish and declare this as and
for my Last Will and Testament, hereby revoking all other Wills
and Codicils heretofore made by me.
FIRST
I direct the payment of my just debts and expenses of my
last illness and funeral from my estate as soon after my death
as conveniently may be done.
If there be no cemetery lot
available for my interment owned by me at the time of my death,
I authorize my personal representative to purchase such
cemetery lot with a contract for perpetual care,
using
therefore funds from my estate in such amount as he shall
consider necessary and desirable, and I authorize my personal
representative to cause title to or ownership of such lot so
purchased to be vested in such person as my personal
representative shall designate.
Further, I authorize my personal representative to expend
funds
from my estate,
in
such amount as my personal
representative shall consider necessary and desirable for the
SAIDIS, GUIDO
& MASLAND
26 W. High Street
Carlisle, P A
purchase, erection and inscription of a suitable marker for my
grave.
SECOND
I give, devise and bequeath all the rest, residue and
remainder of my estate to my beloved wife, MERCEDES L.
McMILLIN, absolutely and in fee simple if she survives me by
thirty (30) days.
THIRD
In the event that my wife, MERCEDES L. McMILLIN, fails to
survive me by thirty (30) days, then I give, devise and
bequeath all the rest, residue and remainder of my estate in
equal shares unto my children, SALLY M. STONE, MARIANNE M.
EAVENSON, and DIANE M. EAVENSON, per stirpes.
Provided,
~
however, that any debt owed to me by any of my children shall
~
be forgiven and the amount thereof shall be deducted from her
~
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share of my residuary estate.
FOURTH
I appoint my surviving daughters as guardians of the
property to be received by any minor beneficiary under the
terms of this will.
2
SAIDIS, GUIDO
& MASLAND
26 W. High Street
Carlisle, P A
FIFTH
I direct that any and all inheritance, estate, and
transfer taxes imposed upon my estate passing under this Will
or otherwise shall be paid out of the principal of my residuary
estate.
SIXTH
In addition to the powers conferred by law, I authorize
any personal representative acting under this instrument, in
her absolute discretion:
a) To retain in the form received, or to sell
either at public or private sale any real
or personal property;
b) To exercise any options to subscribe for
stocks, bonds, or other investments;
c) To join in any plan of lease, mortgage,
consolidation, exchange, reorganization or
foreclosure of any corporation in which my
estate or any trust may hold stocks, bonds
or other securities;
d)
sell,
transfer,
mortgage,
To
convey,
pledge, lease or exchange any property,
3
real or personal, which at any time may
form part of my estate, for the payment of
debts or taxes, or for any purpose of
administration or distribution, for such
prices and upon such terms as my personal
representative, in her sole discretion, may
deem wise, and to execute and deliver deeds
of conveyance or transfer thereof;
e) To make settlements and compromises on such
terms as my personal representative in her
sole discretion may deem wise without the
.~
necessity of
obtaining any court approval
thereof;
f) To make distribution hereunder either in
cash or kind, as my personal representative
in her discretion may deem wise.
SEVENTH
I do hereby nominate , constitute and appoint my wife,
SAIDIS, GUIDO
& MASLAND
26 W. High Street
Carlisle, PA
MERCEDES L. McMILLIN, to act as Executrix of this my Last Will
and Testament.
Provided, however, that if she is unwilling or
unable to act as Executrix, I direct the duties of Executrix.
be performed by SALLY M. STONE, MARIANNE M. EAVENSON and DIANNE
M. EAVENSON.
4
SAIDIS, GUIDO
& MASLAND
26 W. High Street
Carlisle, P A
EIGHTH
I direct that no personal representative,
guardian,
trustee or other fiduciary appointed under this instrument
shall be required to give bond for the faithful performance of
their duties in any jurisdiction.
IN WITNESS WHEREOF, I, JOHN C. MCMILLIN, have hereunto set
my hand and seal to this my Last Will and Testament, consisting
of five (5) typewritten pages, the first four (4) of which bear
my signature in the margin for identification, this I~ day
of
\) .e c: .e I"Yl be r
, 1993.
Jc0.A~e li{/ ~trJt>:
J ('N C. McMILLIN
Signed, sealed, published and declared by the above-named
JOHN C. McMILLIN, as and for his Last Will and Testament in the
presence of us, who have hereunto subscribed our names at his
request as witnesses thereto, in the presence of said JOHN C.
McMILLIN a~ch other.
~
ADDRESS
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Lu..d;j(p, pc... /7013.
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ADDRESS
5
COMMONWEALTH OF PENNSYLVANIA
88.
COUNTY OF CUMBERLAND
We, JOHN C. McMILLIN, EDWARD E. GUIDO, ESQUIRE and
the Testator and witnesses, respectively whose
names are signed to the foregoing or attached instrument, being
first duly sworn, do hereby declare to the undersigned
authority that the Testator signed and executed the instrument
as his Last will and Testament and that he signed willingly and
that he executed as his free and voluntary act for the purposes
therein expressed, and that each of the witnesses, in the
presence and hearing of the Testator, signed the Will as
witnesses and that to the best of their knowledge the Testator
was at the time eighteen (18) or more years of age, of sound
mind and under no constraint or undue influence.
Pc~1 ~ ^-r?J:tfiL MvU .~
JoM~
E~~~~D E. GUIDO, ~itness
'"~) C" e6 .../'
/,," ! - /5
, ~(Z...-- c ~ JG,~' is _/ .
"--7 ; Witness
I
Subscribed, sworn to and acknowledged before me by
JOHN
SAIDIS, GUIDO
& MASLAND
26 W. High Street
Carlisle, P A
C. McMILLIN, the Testator, and subscribed to and sworn or
affirmed to before me by EDWARD E. GUIDO, ESQUIRE and
I~
, witnesses, this
day of ~cepv/,ber
, 1993.
NOTARIAL SEAL
DEBORAH J. HOOVER. NOTARY PUBLIC
CAnUSI.E BORO, CUMBERLAND CO., PA
MY COMMISSION EXfllRES AUGUST B. 1994