HomeMy WebLinkAbout04-10-06
REV.1500 EX (<>Wi
REV-1500
'* COMMONWEALTH OF
PENNSYLVANIA
.' DEPARTMENT OF REVENUE
DEPT. 280601
">'.. HARRISBURG, PA 17128-0601
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21 05
0884
COUNTY CODE YEAR
NUMBER
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Ritter, Ruth S.
SOCIAL SECURITY NUMBER
1 n-24-8572
---- ---T THISRETURN-;USTBE FILED ;DUPLICATE WITH THE
\ REGISTER OF WILLS
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SOCIAL SECURITY NUMBER
DATE OF DEATH (MM-DD-YEAR)
09/28/2005
DATE OF BIRTH (MM-DD-YEAR)
05/17/1916
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
~ 1. Original Return
o 4. Limited Estate
o 6. Decedent Died Testate (AUacl1 copy ofWi!l)
D 9. Litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (dale of death after 12-12-82)
o 7. Decedent Maintained a Living Trust (AUach copy of Trust)
D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
[J 3. Remainder Return (dale of death prior 10 12-13-82)
[J 5. Federal Estate Tax Retum Required
8. Total Number of Safe Deposit Boxes
[J 11. Election to tax under Sec. 9113(A) (AUach Sch 0)
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THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
COMPLETE MAILING ADDRESS
O'Brien, Baric & Scherer
19 West South Street
Carlisle, Pennsylvania 17013
NAME
David A. Baric, Esquire
--FIRM NAME (tfAPPlicablel- --
O'Brien, Baric & Scherer
TELEPHONE NUMB~ ---
(717) 249-6873
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
(1)
(2)
(3)
(4)
(5)
0.00
22,168.00
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3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
D 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 (Une 8 minus Line 11)
13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
(11)
(12)
(13)
6,025.00
20,611.00
(6)
(7)
14,082.00
(,,)
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(9)
(8)
6,025.00
56,861.00
(10)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(14)
50,836.00
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
x .0
(15)
(16)
(17)
2,287.00
16. Amount of Line 14 taxable at lineal rate
50,836.00 x.O 45
17. Amount of Line 14 taxable at sibling rate
x .12
x15
(18)
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
(19)
2,287.00
20. [!J
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONSONREV'ERSESIDE ANORECKECK MATH < <
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Decedent's Complete Address:
'STREETADORESS____n______ -____ n_ __ __dn __ Un n ___~_~I
ciTY~ -- -- --- - --- - -. -- -F~- -- -rIP-- ---
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
2,287.00
_____ _~OO.OO
110.00
-._- ---- ..- -~_.._--
Total Credits (A + B + C )
(2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
2,310.00
4.
Total Interest/Penalty ( 0 + E )
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
B. Enter the total of Line 5 + SA. This is the BALANCE DUE.
(3)
(4)
(5)
(SA)
(5B)
23.00
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: 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.......................................................................................................................... 0
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? ......................................................................................................................... ~
No
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Under pena~ies of perjury, 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.
Dedaratlon 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
__ ?'/GNATUYl€:- l)AGt._~TTA-CHcD__
ADDRESS
DATE
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. S9116 (a) (1.1) (ill.
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. 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 0% [72 P.S. 39116(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. 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 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 common with the decedent, whether by blood or adoption.
REV-1503 EX+ (6-98)
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Ritter, Ruth S.
FILE NUMBER
21 050884
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
Black Rock Funds
22,168.00
Account No. 123-5002378700
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
22,168.00
REV-1508 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Ritter, Ruth S.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
21 050884
Include the proceeds of litigation and the dale the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1 . M & T Bank
Account No. 7201863
2. Tax Refund
DESCRIPTION
VALUE AT DATE
OF DEATH
20,601.00
10.00
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
20,611.00
REV-1510 EX'" (6-98)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Ritter, Ruth S.
FILE NUMBER
21 050884
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 INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER. ATTACH A COpy OF THE DEED FOR REAL ESTATE VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1. Met Life Annuity 14,082.00 14,082.00
Account No. 073 393 544 AS
TOTAL (Also enter on line 7 Recapitulation) $ 14,082.00
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+ (12-99)
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Ritter, Ruth S.
FILE NUMBER
21 050884
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
FUNERAL EXPENSES;
1.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN Number of Personal Representalive(s)
Street Address
City
. State
Zip
Year(s) Commission Paid:
2.
Attorney Fees 0 I Brien, Baric & Scherer
2,850.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
State
Zip
Relationship of Claimant to Decedent
4.
Probate Fees Register of Wills
136.00
5. Accountant's Fees
6 . Tax Return Preparer's Fees
8.
Claremont Rehabilitation Center
Sentinel
9.
Cumberland Law Journal
2,725.00
239.00
75.00
7.
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
6,025.00
REV-1513 EX+ (9-00)
*'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Ritter, Ruth S.
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
See. 9116 (a) (1.2)]
FILE NUMBER
21 050884
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) OF ESTATE
1 . Nancy D. Benoist
Daughter 1 /3 of Estate
7451 Arbela Street
Port Charlotte, FL 33981-2640
2.
David A. Ritter
Son
1/3 of Estate
855 Moore's Mountain Road
Lewisberry, Pennsylvania 17339-9754
3.
James R. Ritter
Son
1/3 of Estate
30 Riverview Drive
Enola, Pennsylvania 17025-2645
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
" 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)
Signature page for Rev-1500 Inheritance Tax Return, Resident Decedent
Ritter, Ruth 172-24-8572 ODD 09/28/2005
Executors:
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David A. Ritter
855 Moore's Mountain Road
Lewisberry, PA 17339
~~R.~
Jam R. Ritter
30 Riverview Drive
Enola, PA 17025
Executrix:
() ~~Ja- Xl
Nancy D. Benoist
7451 Arbela Street
Port Charlotte, FL 33981
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Date
~3 -2- tf-06
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Date& ~- 5' ~ () b
LAST WILL AND TESTAMENT
OF
RUTH S. RITTER
I, RUTH S. RITTER, now of 101 May Drive, Apt. 1, Camp Hill,
Cumberland County, Pennsylvania, being of sound and disposing mind,
memory and understanding, do hereby make, publish and declare this
to be my Last will and Testament, hereby revoking all other wills
and Codicils previously made by me.
ITEM I: I direct that payment of all my just debts,
expenses of my last illness, funeral expenses, and the costs of
administering my estate from my estate as soon after my death as
conveniently may be done.
ITEM II: I give, devise and bequeath all of the rest,
residue and remainder of my estate, of every nature and wherever
situate, together with all insurance policies thereon, unto my
spouse, AUSTIN F. RITTER, providing my said spouse shall survive me
by ninety (90) calendar days.
ITEM III: Should my said spouse predecease me or die on
or before the ninetieth (90th) day following my death, I give,
devise and bequeath all of the rest, residue and remainder of my
estate of every nature and wherever situate, together with all
insurance policies thereon, to my children, NANCY DAWN BENOIST,
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RSP.
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JAMES R. RITTER AND DAVID A. RITTER, absolutely, share and share
alike i in the event any of my children predeceases me or dies
within ninety (90) days of my death, then his or her share to go
equally to his or her children then living, per stirpes and not per
capita, otherwise to the survivor of them.
ITEM IV: I direct that any and all taxes that may be
assessed in consequence of my death, including all inheritance,
estate and transfer taxes imposed upon my estate passing under my
will or otherwise, shall be paid out of the principal of my
residuary estate as a part of the expense of the administration of
my estate.
ITEM V: I authorize and empower my personal
representative to compromise, adj ust, release and discharge in such
manner as my personal representative may deem proper, all debts and
claims owed by or to me or my Estate; to sell, lease or exchange at
public or private sale or in such manner, at such prices, and upon
such terms of credit or otherwise, as my personal representative
may deem proper, all or any part of my property, real or personal;
to exec ute, acknowledge and deliver instruments of conveyance,
including deeds in fee simple; to borrow money for the purpose of
paying estate, inheritance or other taxes which are required to be
paid and to secure any such loans by pledge or mortgage of all or
any part of my property and to execute the necessary instruments to
carry out such powers; to distribute my estate in kind or partly in
money or partly in. kind, and to determine the fair value at which
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any property so distributed in kind shall be received by the
distributees; to conduct any business in which I have an interest
at the time of my death, for such period as my personal
representative may deem proper, power to borrow money and pledge
assets of the business and the power to do all other acts that I,
in my lifetime, could have done, to delegate such power to any
partner, manager or employee without liability for any loss
occurring therein and to organize a.corporation to carryon said
business as capital to such corporation and accept stock in the
corporation in lieu thereof and hold such stock for the uses of
this my Will, and to vote said stock or sell the same as to my
personal representative may seem best; to retain all stocks,
assets, bonds and investments owned by me without being confined to
what is known as legal investments; to execute any options to
purchase, to apply for stocks, bonds or other investments, to
purchase or otherwise acquire real estate and to execute the same
powers thereover as hereinbefore provided, to retain indefinitely
any part of my assets, real or personal, which is or may become
unproductive or to make sale thereof; to pay carrying charges and
expenses of the property out of other principal or income of my
estate; to invest and reinvest in all forms of property without
restriction to investments authorized for pennsyl va.nia fiduciaries,
as my personal representative deems proper, without regard to the
principle of diversification or risk; to exercise any law-given
option to treat administrative expenses either as income tax or as
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estate deductions, without regard to whether the expenses were paid
from principal or income. The powers herein conferred shall be to
my named personal representative and all successors thereto and
shall be in addition and not in limitation of other powers
conferred on said fiduciary.
Any and all paYment or paYments of any sum or sums, whether in
cash or in kind and whether for principal or income payable to any
beneficiary shall be made upon the sole receipt of the respective
beneficiary to whom the paYment is made and free from anticipation,
alienation, assignment, attachment, and pledge and free from
control by the creditors of any such beneficiary.
ITEM VI: All shares of principal and income hereby given
shall be free from anticipation, assignment, pledge or obligation
of the beneficiaries and any of them and shall not be subject to
any execution or attachment, levy or sequestration or other claims
of the creditors of said beneficiaries or any of them.
ITEM VII: I nominate, constitute and appoint my
spouse, AUSTIN F. RITTER, as the sole Executor of this my Last will
and Testament, to serve without bond. In the event of the
renunciation, death, resignation, refusal or inability to act for
any reason whatsoever of the said AUSTIN F. RITTER, I nominate,
constitute and appoint my three children, namely NANCY D. BENOIST,
JAMES R. RITTER AND DAVID A. RITTER as the Executors of this my
Last will and Testament, to serve without bond.
IN WITNESS WHEREOF, I, RUTH S. RITTER, have, t:o this my Last
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Will
and
Testament,
set
my
hand
this
30 kkday
of
Or~
, 19~
. Jl ZCA/
RUT S. RITT~
(SEAL)
Signed, sealed, published and declared by RUTH S. RITTER, the
above named Testatrix on the 3 () ;bI;;-. day of
tY~/ , 19 'f~ , as for her Last Will and Testament,
in the presence of us, who, in her presence, and in the presence
of each other, have, at her request, subscribE~d our names as
witnesses hereto. .
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Na~
residing atrP.a.. ~/?k: ~.(
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residing at 63 7 ~
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ~. SS
WE, the undersigned, the Testatrix and the witnesses,
respectively, whose names are signed to the foregoing instrument,
being first duly sworn and qualified according to law, do hereby
declare to the undersigned authority that we were present and saw
the Testatrix sign and execute the instrument as her Will, 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 witnesses and that to the best of their knowledge, the
Testatrix was at that time eighteen years of age or older, of
sound mind and under no constrain or undue influence, and I, the
said Testatrix, do hereby acknowledge that I signed and executed
the instrument as my Last Will and Testament, that I signed it
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willingly, and that I signed it as my free and voluntary act for
the purposes therein expressed.
~~J~
Testatrix"" RUTH S. RITTER
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I itness
Sworn to and subscribed before
me this ,30 a:. day of O(!.U, JI/4-
19 9r
Not?:y.Atu~~.LA/ ~ ~L-
My Commission Expires:
NOTAR\AL SEAL publl4
MAR'f D. \lERTHAG~~~nly
Fe,lN\eW wp.. M 7 2002
M eommisskm Ex ires .
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