HomeMy WebLinkAbout07-10-06
REV-1500 EX + (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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DECEDENT'S NAME (LAST FIRST, AND MIDDLE INITIAL)
Wirt, Evel n R
DATE OF DEATH (MM-DD-Year)
DATE OF BIRTH (MM-DD-Year)
FILE NUMBER
. L- ~b \0_~~--.LL..:l
~TY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
2 04- 0 3 - 0 4 4 6
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
D 3. Remainder Return (date of death prior to 12-13-82)
D 5. Federal Estate Tax Return Required
_ 8. Total Number of Safe Deposit Boxes
D 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
James H. Turner 4415 N. Front St
FIRM NAME (If Applicable)
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04/28/2006 02/03/1917
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
[gJ 1. Original Return
D 4. Limited Estale
D 6 Decedent Died Testate (Attach copy of Will)
D 9. Litigation Proceeds Received
D 2, Supplemental Return
D 4a. Future Interest Compromise (date of death after 12-12-82)
D 7. Decedent Maintained a Living Trust (Attach copy ofTrust)
DiD. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
PA 17110
70,472.26
10,513.91
80,986- 17
2,347.85
18.49
(11)
(12)
(13)
2,36634
78,619.83
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TELEPHONE NUMBER
717-232-4551
Harrisbur
(14)
78,619.83
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
(1)
(2)
(3)
(4)
(5)
3,537.89
3,53789
20. 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
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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) (6)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
(8)
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)
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)
X _(15)
78,619.83 X .045 (16)
X .12 (17)
X .15 (18)
(19)
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
Decedent's Complete Address:
STRE:::T ADDRESS
Bridqes of Bent Creek
CITY 1 STATE I ZIP
Silver Spring PA
Tax Payments and Credits:
1 T ax Due (Page 1 Line 19)
2 Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
3,53789
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + B + C) (2)
Total Interest/Penalty ( 0 + 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, (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
3,53789
3,53789
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ....................................... ......................... ........... 0 [K]
b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 [K]
c. retain a reversionary interest; or ...................................................................................................... 0 [K]
d. receive the promise for life of either payments, benefits or care? ..................... .......... ...................... ........ 0 [K]
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?.... ............................ ................... ............ ........ ........................ 0 [K]
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .... ...... ....... 0 [K]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... 0 [K]
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 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.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE.
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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 PS ~9116 (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 PS ~9116 (a) (1.1) (il)].
The statute does not exempt 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. ~9116(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 PS ~9116(1.2) [72 PS ~9116(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. ~9116(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)
'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
Wirt Evelyn R
FILE NUMBER
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
Bear Stearns Co. Medium Term Note (18,000) as of 4/28/06
VALUE AT DATE
OF DEATH
17,857.55
2
Bear Stearns Co. Medium Term Note (17,000) as of 4/28/06
16,838.50
3
John Hancock Life Insurance Signature Note (5000) as of 4/28/06
4,290.00
4
Capital Income Builder Class A (157.884) as of 4/28/06
8,933.08
5
Income Fund of America Class A (385.213) as of 4/28/06
7,376.83
6
Investment Co. of America (456.43) as of 4/28/06
15,176.30
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
70,472.26
REV-15G8 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Wirt. Evelyn R
FILE 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.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. Edward Jones Money Market account as of 4/28/06 7,691.86
2 M& T Bank checking account #970699 as of 4/28/06 58.79
3 proceeds from sale of cemetery plots 1,400 00
4 Refund from ROBC Limited Partnership 814.79
5 Refund from Highmark Blue Shield 548.47
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
1051391
REV-1511 EX + (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Wirt Evelyn R
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
Debts of decedent must be reported on Schedule I.
FILE NUMBER
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. W Orville Kimmel Funeral Home, Inc 62500
2 Luncheon 100.00
3 Donation to Bridges Employee fund 100.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name 01 Personal Representative (s)
Social Security Number(s)IEIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2 Attorney Fees Turner and O'Connell 1,00000
3. Family Exemption: (II decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship 01 Claimant to Decedent
4. Probate Fees Cumberland County Register of Wills 260.00
5 Accountant's Fees
6. Tax Return Preparer's Fees
7.
8 Advertising (The Sentinel) 187.85
9 Advertising (Cumberland Law Journal) 75.00
TOTAL (Also enter on line 9, Recapitulation) $ 2347.85
(II more space is needed, insert additional sheets of the same size)
REV-1512 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE.
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF
Wirt. Evelyn R
FILE NUMBER
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION
1. Alert Pharmacy Services, Inc
VALUE AT DATE
OF DEATH
18.49
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
18.49
''''''''>'''w
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
E I R
FILE NUMBER
Wirt velvn
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)]
1. Cynthia D. Miller daughter 14.28%
334 Walton Street
Lemoyne, PA 17043
2 Raymond P. Wirt son 14.28%
700 South 80th Street
Harrisburg, PA 17111
3 Marvin L. Wirt son 14.28%
6123 Evelyn Street
Harrisburg, PA 17111
4 Gary D. Wirt son 14.28%
6 John Myers Circle
Glenn Mills, PA 19342
5 Phyllis J. Walker daughter 14.28%
103 Laurel Drive
Enola, PA 17025
6 James L. Wirt son 14.28%
2903 Green Street
Harrisburg, PA 17110
7 Darlene M. Hillegas daughter 14.28%
749 Collina Drive
Lewisberry, PA 17339
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
1
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
1.
TOTAL OF PART Il- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
, .
(If more space IS needed, Insert additional sheets of the same size)
~.b/18/2..b 15,28
717'332'3452
JAMES H. TURNER
4415 N. FRONT STREET
HARRISBURG PA 17110
June 19, 2006
EST A TE OF EVEL YN R. WIRT
STOCKS & BONDS, MONEY MARKET
Edward Jones
BANK DEPOSITS
M & T Bank
SALE OF CEMETARY PLOTS
ROBe LIMITED P ARlNERSHIP refund
HIGHMARK BLUE SHIELD refund
FUNERAL EXPENSES
W. Orville Kimmel Funeral Home, Inc.
725.00
less County Burial Allowance ~100.00
Luncheon-Donation
ALERT PHARMACY SERVICES, INC.
GIFT TO THE BRIDGES EMPLOYEE FUND
ATTORNEY FEES
Turner & O'Connell
Darlene Hillegas, Executrix
749 Collina Dr
Lewisberry, PAl 73 3 9
938-5974
FAX 932-9452
DARLENE HILLEGAS
PA~E 01
58.79
1400.00
814.79
548 47
2822.05 + Edward Jones
625.00
100.00
18.49
100.00
05/08/2005 15:15
8883408587
4227 Elmerton Avenue
Harrisburg, PA 17109
717-541-5474
www.edwardjones.com
David A. Hamilton
Investment Representative
Jeffrey L. Hoachlander
Investment Representative
June 8, 2006
Estate of Evelyn Wire. James Win, Exec.
2903 Green Street
Harrisburg, PA 17110-1233
Dear Jim:
EDWARD JONES
PAGE 02/03
EdwardJones
Per your request. I am writing to provide valuation for the following securities belonging to Evelyn R. Wirt, now
deceased. -
Description
Money Market Investment Shares
Total Value
$7,691.86
Qty
Description
Maturity
Date
18,000
17,000
5,000
Bear Stearns Co, Medium Term Note
Bear Stearns Co Medium Term Note
John Hancock Life Ins.
$ignatureNote
12/21/21
1/1 0/22
7/15128
Qty Description Cusip or Symbol
157.884 Capita.l Income Builder Fd. CAIBX
Class A
385.213 Income Fund of America AMECX
Cla.ss A
456.43 Investment Co. of America AIV$X
Rate
Total Value
Accrued
Interest
(*muni)
$24.50
$60.78
$9.66
7.00%
7.15%
5.35%
$17,657.55
$16,838.50
$4,290.00
Value per Item
$56.58
Total Value
$8,933,08
$19.15
$7,376.83
$33.25
$15,176.30
The values listed are as of April 28, 2006, the day that Evelyn R Win passed away. The values were obtained
from an outside historical pricing service and while we believe that they are reliable, we do not guarantee their
accuracy. Please let us know if you need any other information or assistance.
ickie Snyder
Senior Branch Office Administrator
~M&I'Bank
499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12
Phone (888) 502-4349
Fax (302) 934-2955
May 23, 2006
Turner and O'Connell
Attorneys At Law
4415 North Front Street
Harrisburg, Pennsylvania 17110
Re: Estate of" Evelvn R Wirt
Social Securitv: 204-03-0446
Date of Death: Avril 28, 2006
Dear Sir or Madam:
Per your inquiry dated May 17,2006, please be advised that at the time of death, the above-named decedent had on deposit
with this bank the following:
I. Type of Account Checking Account
Account Number 970699
Ownership (Names oj) Evelyn R Wirt, Principal *
Darlene W Hillegas, Rep Payee *
Opening Date OS/28/63 Closed 05/17/06
Balance on Date of Death $ 58. 79
Accrued Interest $ 0.00
Total $ 58.79
Please be advised, there was no safe deposit box found for the above decedent.
* For further account information, regarding ownership, closures and/or reimbursement of funds, etc., please call
the Fairview Office # 717-938-1829.
Sincerely,
~vy0~~
Nancy Clagett
Records Management
CUMBERLAND LAW JOURNAL
32 SOUTH BEDFORD STREET
CARLISLE, P A 17013
June 16,2006
Cumberland Law Journal is published every Friday by the Cumberland County Bar
Association and is designated by the Court of Common Pleas as the official legal publication for
Cumberland County and the legal newspaper for publication of legal notices.
TO:
James H. Turner, ESQUIRE
RE:
Evelyn R. Wirt, ESTATE
Legal advertisements must be received by Friday Noon. All legal advertising must be
paid in advance. Make all checks payable to: Cumberland Law Journal.
---------------------------------------------------------------------
---------------------------------------------------------------------
Advertisement inserted on following dates:
June 2, June 9 and June 16, 2006
Second Proof Request
$ 75.00
$ 0.00
$ 0.00
$ 75.00
-------------
Advertising Cost
Proof of Publication
Payment Received
Total Amount Due
$
.00
---------
---------
Payment received May 26, 2006
by Becky H. Morgenthal/Executive Director
RECEIPT FOR PAYMENT
-------------------
-------------------
GLENDA FARNER STRASBAUGH
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Rece~pt Date:
Recelpt Time:
Rece ipt No.:
5/12/2006
14:25:02
1044347
WIRT EVELYN R
Estate File No. :
Paid By Remarks:
2006-00414
HILLEGAS DARLENE 06-414
WZ
________________________ Receipt Distribution ------------------------
Fee/Tax Description Payment Amount Payee Name
PETITION LTRS TEST
WILL
SHORT CERTIFICATE
JCP FEE
AUTOMATION FEE
Check# 1080
Total Received.........
210.00
15.00
20.00
10.00
5.00
CUMBERLAND COUNTY GENERAL FUN
CUMBERLAND COUNTY GENERAL FUN
CUMBERLAND COUNTY GENERAL FUN
BUREAU OF RECEIPTS & CNTR M.D
CUMBERLAND COUNTY GENERAL FUN
$260.00
$260.00
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LAST WILL AND TESTAMENT
of
EVELYN R. WIRT
I, EVELYN R. WIRT, of Swatara Township, Dauphin County,
Pennsylvania, being of sound mind, memory and understanding,
do make and publish this, my Last will and Testament, hereby
revoking all former wills by me at any time heretofore made.
ITEM I.
I direct that all inheritance and estate
taxes becoming due by reason of my death, whether such taxes
may be payable by my estate or by any recipient of any
property shall be paid by my Executor out of the property
passing under ITEM II of this Will, as an expense and cost of
administration of my estate. My Executor shall have no duty
or obligation to obtain reimbursement of any such tax so paid,
even though on proceeds of insurance or other property not
passing under this Will.
In the absolute discretion of my
Executor, such taxes may be paid immediately, or the Ex-
ecutor may postpone the payment of taxes on future or remaind-
er interests until the time possession thereof accrues to the
beneficiaries.
!:t)~~r~ R, W~:~
Evelyn R. wirt
Page 1 of 3 pages
ITEM II.
I give, devise and bequeath all the rest,
residue and remainder of my property, of whatsoever nature and
wheresoever situate at the time of my death, to my husband,
J. Lester wirt, provided he shall survive me by thirty (30)
days.
In the event my husband should predecease me or not
survive me by thirty (30) days, then all the rest, residue and
reemainder of my property shall be distributed in equal shares
among my children.
If any of my children should predecease
me, then the share that he or she would have received shall
pass in equal shares to his or her children, being my grandch-
ildren, or if none, the share shall be distributed in equal
shares among my surviving children.
ITEM III.
In the event any beneficiary is under the
age of eighteen (18) at the time of my death, then his or her
share shall be placed into a federally insured restricted
account until such beneficiary attains the age of eighteen
(18) .
ITEM IV.
I nominate, consti tute and appoint my
husband, J. Lester Wirt, as sole Executor of this, my Last
will and Testament. In the event my husband refuses or is
C'. i .' I ) ,
C ~ ~,fY- 1<." l 1,/ hL/
Evelyn R. wirt
Page 2 of 3 pages
unable to act for any reason, I nominate, consti tute and
appoint Darlene W. Hillegas and James Wirt as Co-Executors of
this, my Last Will and Testament.
In the event Darlene W.
Hillegas or James Wirt should predecease me, the survi vor
shall act as sole executor hereunder.
It is my desire that
my Executor shall serve without bond.
IN WITNESS WHEREOF, I, Evelyn R. Wirt, have, to this my
last Will and Testament, typewritten on this and two (2) other
pages, have set my hand and seal this first day of February,
1994.
witness:
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Evelyn R. wirt
COMMONWEALTH OF PENNSYLVANIA
:
: SSe
COUNTY OF DAUPHIN
.
.
I, EVELYN R. WIRT, 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 ex-
ecuted the instrument as my Last Will and Testament; that I
signed it willingly; and that I signed it as my free and
voluntary act for the purposes therein contained.
Sworn or aff irmed to and acknowledged before me, by
EVELYN R. WIRT, the testatrix, this first day of February,
1994.
COMMONWEALTH OF
&,~i?~'-h^- I? l '11.) ;.~
Ev lyn R~ wirt
{L G
!otary
PENNSY:Y/ANIA
.
.
.
.
~s,..
COUNTY OF DAUPHIN
.
.
;. ~."..,. ,.-'. :,...
We, James H. Turner and Amy Huber, the Witnesses,
respecti vely , 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 the testatrix
sign and execute the instrument as her Last will and Testa-
ment; that EVELYN R. WIRT signed willingly and that she
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 was at that time eighteen or more years of
age, of sound mind and under no constraint or undue influence.
Sworn or affirmed to and subscribed to before me by James
H. Turner and Amy Huber, the witnesses, this first day of
February, 1994. ---7
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