Loading...
HomeMy WebLinkAbout04-11-06 (2) z o J= <( ~ ::l CL. ~ o (,) >< ~ 217 REV-1500 EX (6-00) COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 - REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 21-05-0658 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) COUNTY CODE NUMBER YEAR SOCIAL SECURITY NUMBER ~ z w c w (,) w c FUNK, JANE M. DATE OF DEATH (MM-DD-YEAR) /DATE OF BIRTH (MM-DD-YEAR) 7/13/2005 I 11/28/1918 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 207-07-6191 REGISTER OF WILLS SOCIAL SECURITY NUMBER o 1. Original Return 04. Limited Estate o 6. Decedent Died Testate (Attach copy of Will) o 9. Litigation Proceeds Received THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAl TAX INFORMATION SHOULD BE DIRECTED TO: NAME o 2. Supplemental Return 04a. Future Interest Compromise (date of death after 12-12-82) o 7. Decedent Maintained a Living Trust (Attach copy of Trust) 010. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ~ 8. Total Number of Safe Deposit Boxes 011. Election to tax under Sec. 9113(A) (Attach Sch 0) o 3. Remainder Return (date of death prior to 12-13-82) 05. Federal Estate Tax Return Required COMPLETE MAILING ADDRESS 17 South Second Street, Sixth Floor Harrisburg, PA 17101 (1 ) (2) OFFICIAL USE ONLY ~ ~gll) og:~ Woo J:rx..J oll.m ll. ~ ~ Z W C Z o CL. en w a::: a::: o (,) Brid~et M. Whitl~y, Esquire FIRM NAME (If Applicable) SKARLA ros & ZONARICH LLP TELEPHONE NUMBER o o ~:~.:-.., 717 -233-1000 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) NONE (4) NONE 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 35,433 6. Jointly Owned Property (Schedule F) (6) NONE Dseparate Billing Requested 7. Inter-Vivos Transfer & Miscellaneous Non-Probate Property (Schedule G or L) (7) C) (...fi 21,477 (8) 4,276 7,667 (11 ) (12) (13) (14) z o t= <( ...J ::l ~ ii: <( (,) w a::: 8. TOTAL GROSS ASSETS (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 56,910 11. TOTAL DEDUCTIONS (total Lines 9 & 10) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) :10) 11,943 44,967 1,000 43,967 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) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate ,or transfers under Sec. 9116 (a)(1.2) 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 20.0 x .0 (15) 0 - 41,967 X .O~ (16) 1,731 x .12 (17) 0 2,000 x .15 (18) 300 (19) 2,098 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < Pt. STATE ZIP PA 17055 (1 ) 2,098 2,250 Total Credits (A + B + C) (2) 2,250 217 Decedent's Com lete Address: STREET ADDRESS 2608 Rose arden Boulevard FUNK, JANE M. - 207-07-6191 o 152 o o 1. Did decedent make a transfer and: a. retain the use or income of the property transferred; PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 2. 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? If death occurred after December 12, 1982,did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? Yes o o o o o o CITY Mechanicsbur Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable D. Interest E. Penalty No o o o o o o o TotallnterestlPenalty ( D + E ) (3) 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) 5. If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5) A Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + SA This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 3. 4. Did decedent own an Individual Retirement Account, annuity or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . 7E) i 7 Db PA 17055 ADDRESS uire 17 South Second Street Sixth Floor Harrisbur PA 17101 F or 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. Section 9116 (a)(1.1 )(i)]. F or dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosu the surviving spouse is the only beneficiary. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, ~ ~~ '<<\ 1 '" ~ \) ~ --. -.. ~ ~~ ~~~\ ~\\\~ \~.~ ~ ~<(-ii , an adoptive parent, ~ction 9116 (a)(1.1 )(ii)]. II applicable even if 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 c or a stepparent of the child is 0%[72 P.S. Section 9116(a)(1.2)]. 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. Se individual who has at least one parent in common with the decedent, whether by blood or adoption. Jnder Section 9102, as an ;(1.2) [72 P.S. Section 9116(a)(1)]. ~'<. ~\\\\~~ 217 REV-1502 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER FUNK JANE M. 21-05-0658 All real property owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell. both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION NOTE: 30 North Second Street, Steelton, PA - Sold 6/1/2005; under 20 Pa. C.S. Sectior 2514 (16.2), the net sale price is payable to the devisee, Carol J. Beane VALUE AT DATE OF DEATH o TOTAL _(Also enter on line 1, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ o - - 217 REV-1508 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY I COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FUNK JANE M. FILE NUMBER 21-05-0658 ITEM NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. DESCRIPTION M& T Bank (per verification attached hereto as Schedule E) VALUE AT DATE OF DEATH 24,020 2 PA Department of Revenue - Final Pension Payments 982 3 Health Management Associates, Inc. - Refund of overpayment 173 4 AFL Ins. - Refund of unused premium 345 5 Penn Treaty Network America Insurance Co. - Refund of unearned premium 76 6 Guideposts - Subscription refund 95 7 The Church of God Home - Refund 8,835 8 Deposit posted to Decedent's checking account on 7/19/2005 907 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 35,433 - . 217 REV-1510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FUNK, JANE M. FILE NUMBER 21-05-0658 DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER TRANSFER. ATTACH A COpy OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1. . Allianz Life Insurance Company of North America (per verification 21 ,4 77 100.00% 21,477 attached hereto as Schedule G); Beneficiary: Carol J. Beane, Decedent's daughter TOTAL (Also enter on line 7 Recapitulation) $ 21 477 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 SH EET is yes. (If more space is needed, insert additional sheets of the same size) 217 REV-1511 EX + (12-99) . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FUNK, JANE M. I FILE NUMBER 21-05-0658 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. James F. Stone Funeral Home, Inc. 286 2. Carol J. Beane - funeral luncheon expense 37 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 3,500 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 103 5. Accountant's Fees 6. Tax Return Preparer's Fees 350 7. TOTAL (Also enter on line 9 Recaoitulation) $ 4.276 - (If more space is needed, insert additional sheets of the same size) . REV-1512 EX+ (12-03) 217 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FUNK JANE M. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. FILE NUMBER 21-05-0658 ITEM NUMBER 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. DESCRIPTION Carlisle Regional Medical Center - Balance due Continuing Care RX - Balance due Andorra Radiology Associcates, P.C. - Balance due Philhaven - Balance due West Shore EMS - Carlisle - Balance due State Employes' Retirement System - Reimburse 8/14/05 - 8/30105 Church of God Home - check cleared after 000 Penn Treaty Network Premium - check cleared after 000 Phi/haven - check cleared after 000 Carlisle Regional Medical Center - check cleared after 000 Continuing Care RX - check cleared after 000 VALUE AT DATE OF DEATH 182 21 9 37 72 770 6,053 90 45 308 80 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 7,667 I . 217 REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FUNK JANE M FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Connie Vance Sister-in-law 1,000.00 Specific Bequest Miriam Green Sister-in-law 1,000 Specific Bequest Alfretta Vance - Deceased Freeda Murphy - Deceased Bryan Beane Grandson Estate Residue Carol J. Beane Daughter 21,477 & 14,850 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 St. John's Lutheran Church 1,000 TOTAL OF PART" - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0 21-05-0658 (If more space is needed, insert additional sheets of the same size) - II ESTATE OF JANE M. FUNK FILE NO. 21 - 05 - 0658 INHERITANCE TAX RETURN - SCHEDULE E - m M&fBank 499 Mitchell Street, Millsboro, DE 19966 August 3,2005 Skarlatos & Zonarich LLP Attorneys At Law Skarlatos & Zonarich Building 17 South Second Street, 6th Floor Harrisburg, PA 17101-2039 RE: Estate of: Jane M. Funk Date of Death: July 13, 2005 Social Security Number: 207-07-6191 Dear Mr. Chelap: In response to your request, please be advised that at the time of death, the above- named decedent had on deposit with this bank the following accounts. 1. Account Type...........................Checking Account Account Number. . .. . .. . .. . .. . .. . .. . .. 34639446 Ownership (Names oj).............. Jane M. Funk Opening Date...........................08/28/64 (account closed 07/26/05) Balance on Date of Death........ .$24,020.14 Accrued Interest $ 0.00 Total. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . .. . ... .$24,020. 14 M"" The above named decedent did~have a safe deposit box. For any additional information on these accounts please contact our Steelton branch at 717-255-2260. Sincerely, . O:VvLunv () OA/lPr<l Charlene Warrington, Records Management 1-888-502-4349 ESTATE OF JANE M. FUNK FILE NO. 21- 05 - 0658 INHERITANCE TAX RETURN - SCHEDULE G - Allianz Life Insurance Company of North ~rr.,,:r:(~ PO Box 59060 Minneapolis, MN 55459-0060 800/950-1962 Allianz <ill) August 10,2005 ESTATE OF JANE M FUNK C/O SKARLATOS & ZONARICH ATTN: GREGORY S CHELAP 17 WOUTH SECOND ST. 2ND FLOOR HARRISBURG PA 17101-2039 , Re:JaneM Funk,deceased Annuity Policy Number: 5549621 Dear Executor: This letter is in response to your request for the date of death value on July 13, 2005 for the above policy number. Jane M Funk was both the policy owner and annuitant. The policy was annuitized effective July 15, 1998 under the Benefit Deposited with Interest (Interest Only) Option. Checks were sent to Jane M Funk on a monthly basis representing interest earned on the annuitization value on deposit is $27,108.15. As of July 15, 2005, we had issued seventy-two of the one hundred twenty payments. The cash surrender value that was available as of the date of death was $21,477.47. The Post Tefra Cost Basis on this contract is $20,000.00. Should you have any questions, please feel free to contact our office. Thank you. Sincerely, ~ Michele Hechanova Claims Examiner C: Anthony Garisto #17420 If you are an Illinois Resident: Part 919 of the Rules of the Illinois Department of Insurance governing claims practices requires that our company advise you that you may express any concerns with the Illinois Department of Insurance. It maintains a consumer division at 100 W Randolph Street, Suite 9-301, Chicago, Illinois 60606 and at 320 West Washington Street, Springfield, Illinois 62767. ESTATE OF JANE M. FUNK FILE NO. 21- 05 - 0658 INHERIT ANCE TAX RETURN LAST WILL AND TESTAMENT LAST WILL AND TESTAMENT OF JANE M. FUNK I, JANE M. FUNK, of Steelton, Dauphin County, Pennsylvania, declare this to be my Last Will and revoke any Will previously made by me. ITEM I: I direct that all my just debts and funeral expenses, including the cost of a suitable gravemarker and perpetual care for my burial plot, shall be paid from the assets of my estate as soon as practicable after my decease. ITEM II: I give my real estate at 30 North Second Street, Steelton, Dauphin County, Pennsylvania, and the contents thereof to my daughter, CAROL J. BEANE. ITEM III: I bequeath the sum of $1,000.00 to St. John's Lutheran Church of Steelton, Pennsylvania. ITEM IV: I bequeath the sum of $1,000.00 to my sister-in- law, ALFRETTA VANCE. ITEM V: I bequeath the sum of $1,000.00 to my sister-in- law, FREEDA MURPHY. ITEM VI: I bequeath the sum of $1,000.00 to CONNIE VANCE. Page One (1) of Seven (7) Pages ITEM VII: I bequeath the sum of $1,000.00 to MIRIAM GREEN. ITEM VIII: I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, wheresoever situated, to my grandson, BRYAN BEANE. ITEM IX: No interest in income or principal shall be assignable by or available to anyone having a claim against a beneficiary before actual payment to the beneficiary. ITEM X: All federal, state, and other death taxes payable on the property forming my gross estate for tax purposes, whether or not it passed under this Will, shall be paid out of the principal of my residuary estate just as if they were my debts, and none of those taxes shall be charged against any beneficiary. ITEM XI: I authorize my Executor: (a) to retain and to invests in all forms of real and personal property, regardless of ( i) any limi tations imposed by law on investments by executors or trustees, (ii) any principle or law concerning delegation of investment responsibili ty by executors or trustees, or (iii) any principle of law concerning investment diversification; (b) to compromise claims and to abandon any property which, in my Executor's opinion, is of little or no value; to borrow from, and to sell property to others, and to pledge Page Two (2) of Seven (7) Pages property as security for repayment of any funds borrowed; (c) to sell at public or private sale, to exchange or to lease for any period of time any real or personal property, and to give options for sales or leases; (d) to join in any merger, reorganization, voting-trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto; (e) to use administrative or other expenses of my estate as income tax or estate tax deductions and to value my estate for tax purposes by any optional method permitted by the law in force when I die, without requiring adjustments between income and principal for any resulting effect on income or estate taxes; and (f) to distribute in kind and to allocate specific assets among the beneficiaries in such proportions as my Executor may think best, so long as the total market value of any beneficiary's share is not effected by such allocation. These authorities shall extend to all real and personal property at any time held by my Executor and shall continue in full force until the actual distribution of all such property. Page Three (3) of Seven (7) Pages All powers, authorities, and discretion granted by this Will shall be in addition to those granted by law and shall be exercisable without leave of court. ITEM XII: I appoint my daughter, CAROL J. BEANE, and my attorney, John R. Zonarich, Esquire, co-Executors under this Will. I direct that any fiduciary acting hereunder shall not be required to enter bond or other security in any Court or jurisdiction in which said fiduciary may be called upon to act. ITEM XIII: I appoint my daughter, CAROL J. BEANE, Guardian of the estate over any property that may pass to any minor children with respect to which property I am authorized to appoint a guardian and have not otherwise specifically done so. Such guardian shall have the same management powers as those granted my Executor, may payor apply principal as well as income for the minor's welfare, comfort, support or education, without court approval, and if she, in her sole discretion, determines that it is impractical to administer any fund, she may deposit such fund in one or more savings accounts in the minor's name, payable to him or her at majority. The guardian shall have no further responsibility for any funds so paid, applied or deposited. Page Four (4) of Seven (7) Pages , ... IN WITNESS WHEREOF, I have hereunto set my hand and seal and caused this my Last Will and Testament, consisting of seven (7) typewritten pages, including this attestation clause and the following Acknowledgment and Affidavit, to be executed, declared ,./ -fh 'D L~ and published this /;::; day of r-'ece---Ve~ , 1993, at ~e.e /101/ , Pennsylvania. J~. ""^ ' ~ f1- ,. /-1' JANWM. FUNK Page Five (5) of Seven (7) Pages ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA) SS: COUNTY OF I, JANE M. FUNK the Testatrix, whose name lS 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. Ii r\ \\1\, ~f~ ~-' CI,.../\.A-.t_ JANE M. lFUNK Sworn or affirmed to and acknowledged before me by JANE M. FUNK, the Testatrix this 1.3 -10 day of . Df/2c'e~~ bev 1993. Notciry Publi (SEAL) My Commission ~ Page Six (6) of Seven (7) Pages NOTARIAL SEAL DANiEL K. BAYER, Notary Public I. Steelton Borough, Dauphin County ~y Commission Expires May 18,1994 j. . \ ; AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA) SS: COUNTY OF ) ~b~ J. ki\~-t;-t , and We, , 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 JANE M. FUNK sign and execute the instrument as his 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 the time twenty-one (21) or more years of age, of sound mind and under~ c~nst:..~,; .? or undue C~L- C::. ~ ~:C- (/~ N~ Q j.--- influence. Residing at ~tcr a;;~,.J4.. p~ /j "r:1? ~ TI~'Z~a.-. V~'J Residing at if )ffJnJL; OD-h!JA. Yn~j ~4. Residing at {:'~8' tAJjSl- 51\\ ~fT ,h./1.flt;( /)ih.l/l( A4 and acknowledged before me by , and , the witnesses, this _______ day of , 1993. _ I Swofn ~r affirmed to "'V1) L" n \/~ -f .eft ~-z:-e--- Notary (SEAL) My Commission Page Seven (7) of Seven (7) Pages NOTARIAL SEAl DANIEL K. BAYER. Notary Public Steelton Borough, Dauphin County My Commission Expires May 18,1994