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Home My WebLink About03-22-06 (2) ROBERT R. SCHUSTER Attorney at Law 1204 Maple Street Bethlehem, Pennsylvania 18018 Telephone (610) 691-0200 Fax (610) 866-8661 March 20, 2006 ENCLOSURE MEMO TO: Clerk of Orphan's Court of Cumberland County Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Petition to Settle Small Estate Of Ray W. Wingard ~).. \ - ~:. . '\ q L Gentlemen: Enclosed please find the following: (XX) Petition to Settle Small Estate of Ray W. Wingard (XX) Inheritance Tax Return: original and one copy (XX) Check in the amount of $45.00 to cover the filing fee for the petition and the Inheritance Tax Return Thank you for your kind attention to this matter. . , .. ..J 15056051058 REV-1500 EX (06-05) PA Department of Revenue '*' Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 1712~1 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year RIe Number INHERITANCE TAX RETURN RESIDENT DECEDENT Date of Birth 201-16-6417 12/25/2005 05/17/1932 Decedent's Last Name Suffix Decedent's First Name MI Wingard Ray w (If Applicable) Enter Surviving Spouse's Infonnation Below Spouse's Last Name Suffix Spouse's First Name MI Wingard Maryann Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW . 1. Original Retum 2. Supplemental Retum 3. Remainder Ratum (date of death prior to 12-13-82) 5. Federal Eatat. Tax Retum Required 4a. Futura Interast Compromise (dete of death after 12-12-82) 7. Decedent Melntalned e Living Trust (Attach Copy of Trust) 10. Spousel Poverty Credit (dale of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECnoN MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMAnON SHOULD BE DIRECTED TO: Name Daytime Telephone Number 4. Limited Estate 6. Decedent DIed Testate (Attach Copy of Will) 9. Litigation Proceeds Received B. Totel Number of sef. Deposit Boxes Robert R. Schuster, Esq Firm Name (If Applicable) (610) 691-0200 REGISTER OF WIl..LS USE ONLY First line of address 1204 Maple Street Second line of address City or Post Office Bethlehem State ZIP Code 18018-2925 DArE fiLED PA Correspondent's e-mailaddress:shoey@netscape.com Under penalties of pe~ury, , declare lI'Iat I have examined this return, Including accompanying schedules and stataments. and to the bait of my knowledge and belief, It Is true, correct and complete, Oacl8retion of preparer other lI'Ien the persone' representative Is billed on all InformatIOn of which preperar hee any knowledge, SIG JURE 0 P SO RESPONSIBLE FOR FILING RETURN DATE 3-ir/" t ADDRESS _ 1204_ MaE~!_ Street, _~~thlehe'!l!_~~_~_8~_~-=2925_ _ m SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056051058 15056051058 ...J RK. ~, ~ ~ '-::J " ,~. ~ ~~\:::?......~~c ".--' 0- -- ...----- '\(\ ---.. ....J 15056052059 REV-1500 EX Decedenfs Name: Ray W Wingard RECAPITULATION 1. Real estate (Schedule A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1. 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2. 3. Closely Held Corporation, Partnership or SoIe-Proprletorshlp (Schedule C) . . . .. 3. 4. Mortgages & Notes Receivable (Schedule D). . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5. 6. Jointly Owned Property (Schedule F) Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested.. . . . . .. 7. 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8. 9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . .. 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). . . . . . . . . . . . . . . . 10. 11. Total Deductions (total Lines 9 & 10)................................... 11. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Charitable and Govemmental Bequests/See 9113 Trusts for which an electlon to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . . . 14. TAX COMPUTAnON . SEE INSTRUCnONS FOR APPUCABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. 16. Amount of Line 14 texable at lineal rate X.O _ 16. 17. Amount of Line 14 taxable at Sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE. .. .. . ... . ............ . .......... ..... ......... .......... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L 15056052059 Side 2 201~18-6417 Decedent's Social Security Number 9,285.30 9,265.30 8,302.00 49,885.99 56,187.99 ~6,922.69 0.00 0.00 15056052059 .....J REV-1500 EX Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME Ray STREET ADDRESS 16 West High Street W Wingard -- -------_._----_._~------- DECEDENT'S SOCIAL SECURITY NUMBER 201-16-6417 --------------- CITY Carlisle - --~--------I--sTAre--------~---lZiP-- PA 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CredilslPayments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 0.00 Total Credits ( A + 8 + C ) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Une 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 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (58) A. Enter the interest on the tax due. 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Old decedent make a transfer and: Yes No a. retain the use or income of the property transferred;.......................................................................................... 0 Ii] b. retain the right to designate who shaU use the property transferred or Its income; ............................................ 0 Ii] c. retain a reversionary interest; or.......................................................................................................................... 0 [iJ d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 Ii] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 Ii] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 Ii] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ 0 Ii] 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 January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. S9116 (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 zero (0) percent [72 P.S. S9116 (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 zero (0) percent [72 P.S. S9116(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 four and one-half (4.5) percent, except as noted in 72 P.S. S9116(1.2) [72 P.S. S9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedenfs sibHngs is twelve (12) percent [72 P.S. S9116(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. REV-1508 EX+ (6-98) '*' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT leNIDULI I CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Ray W. Wingard FILE NUMBER Indude the proceeds of 1II0lllon and the date the proceeds were received by thl Islatl. All property Jolntly-owneel with right of lurvlvorahlp mUlt be dllcloleel on Schedult F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 4,008.30 5,257.00 1 . M& T Bank (Account # 9838897248) 2. Sullivan Funeral Home (pre-paid Funeral) TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the ..me Ilzl) 9,265.30 REV-1511 EX+ (12-99>* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT leNIDULI N fUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Ray W. Wingard FILE NUMBER Debts of decedent mull be reported on SchedUlt I. ITEM NUMBER A. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Sullivan Funeral Home, 51 North Enola Drive, Enola, PA 17025 5,257.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commisslons Name of Personal Representatlve(s) Social Security Number(s)/EIN Number of Personal Representatlve(s) Street Address City Year(s) Commission Paid: . State Zip 2. Attorney Fees 1,000.00 3. Family Exemption: (If decedent's address Is not the same as c1alment's, attach explanation) Claimant Street Address City State ,Zip Relationship of Claimant to Decedent 4. Probate Fees 45.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. TOTAL (Also enter on line 9, Recapitulation) $ (If more space Is needed, Insert additional sheets of the same size) 6,302.00 REV-1512 EX+ (12-ll3) *' leNIDULI I DEBTS OF DECEDENT, MORTGAGE UABILmES, & UENS COMMONWEALTH OF PE~SYlVANIA INHERITANCE TAX RElURN RESIDENT DECEDENT ESTATE OF Ray W. Wingard Report debts incurred by the decedent prior to death which remained unpaid 1$ of the date of death. Including unrelmbursed medical expenses. VALUE AT DATE OF DEATH FILE NUMBER ITEM NUMBER 1. DESCRIPTION Commonwealth of Pennsylvania Estate Recovery Program 4. George H. Harhigh, M.D. Holy Spirit Hospital 48,782.12 110.00 62.97 930.90 2. 3. West Shore EMS TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 49,885.99 .. ( . . REV-1SI3 EX+ (!t-OO) . leN.DULI J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ray W. Wingard FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Lilt TrultH(l) OF ESTATE I TAXABLE DISTRIBUTIONS pnclude outright spousal dlstrlbullons, and transfers under Sec. 9116 (a) (1.2)] 1. Mary Wingard, 5A Richland Lane, Apt. 101, Camp Hill, PA 17011 wife 50,000.00 2. Raeann WIttIe, 14 North Enola Dr., Enola, PA 17025 daughter 20.00 3. Maryann Ulrich, 101 Pepper Ave., enola, PA 17025 daughter 20.00 4. Brenda Killian, Wellsville, PA daughter 20.00 5. Ray Wingard. Jr.. 301 N. 71st St., Harrisburg, PA 17111 son 20.00 6. David Wingard, 511Richland Lane, Apt 101, Camp Hill, PA 17011 son 20.00 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV.1500 COVER SHEET n 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 (If more space is needed, insert additional sheets of the same size)