HomeMy WebLinkAbout07-07-06
GERBERFERRY,.;JANNER
LAW OFFICES
Daryl J. Gerber
John J. Ferry, Jr.
Megan E. Ryland-Tanner
Jennifer A. Wentzel
,oil
July 7,2006
Cumberland County Courthouse
Attn: Register of \Vills
One Courthouse Square
Carlisle, P A 17013
RE: Estate of Edna C. Barnard
No. 2006-00184
PA No. 21-06-0184
Dear Sir or Madam:
Per your request I enclose a check in the amount of$15.00 for the additional letters.
Should you have any questions, please do not hesitate to contact me.
Sincerely yours,
flrU/Ll/l
Penelope J. LaF01
Par3]ega!
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REV-1500 EX + (6-00)
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COMMONWEAL TI:\ R
PENNSYLVA~
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
GINMEV-1500
INHER~NCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
2 1 -0 6 0 1 8 4
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Barnard Edna C.
DATE OF DEATH (MM-DD-Year)
SOCIAL SECURITY NUMBER
DATE OF BIRTH (MM-DD-Year)
2 03- 1 0 - 0 4 0 4
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
02/22/2006 05/03/1918
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
SOCIAL SECURITY NUMBER
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[R] 1. Original Return
D 4. Lirnited Estate
[R] 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)
D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
D 3. Remainder Return (dateofdeathpriort012-13-82)
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
Da I J. Gerber Es uire 46 East Main Street
FIRM NAME (If Applicable)
Gerber Fer & Tanner Law Office
TELEPHONE NUMBER
717 -838-5411 Palm ra 17078
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1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
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 (Line 8 minus Line 11)
(1)
(2)
(3)
(4)
(5)
:: ONLY
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71,212.11
(6)
(7)
59,758.11
(8)
130,970.27
(9)
(10)
15,225.68
1,490.17
(11)
(12)
(13)
16,715.85
114,254.42
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
(14)
114,254.42
X _(15)
114,254.42 X .045 (16)
X .12 (17)
X .15 (18)
(19)
5,141.45
5,141.45
20. D
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
Decedent's Complete Address:
STREET ADDRESS
80'1 N. Hanover Street
CITY I STATE I ZIP
Carlisle PA 17013
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)
257.07
Total Credits (A + B + C)
(2)
257.07
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.
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
5,141.45
0.00
4,884.38
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
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contains a ene IClary eSlgna Ion. ....................................................................................................... ~
4,884.38
No
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00
00
00
00
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IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
S DATE 0'
-I LP - L
PA 17078
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. S9116 (a) (1.1) (i)l.
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 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. 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 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. 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-15GB EX + (6-98)
'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Barnard. Edna C.
FILE NUMBER
21 06
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.
0184
iTEM
NUMBER
1.
DESCRIPTION
M& T Bank - Checking Account No. 13742426
VALUE AT DATE
OF DEATH
18,446.50
2.
M& T Bank - Savings Account No. 015004208558633
48,611.61
3.
United States Treasury - 2005 Income Tax Refund
4,154.00
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
71,212.11
REV-1510 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
Barnard. Edna C.
FILE NUMBER
21 06
0184
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 VALUE
(IF APPliCABLE)
1. AIG Annuity Insurance Company - Reissued Check for 207.93 100. 207.93
Contract AN201486
2. AIG Annuity Insurance Company - Systematic Withdrawal 230.26 100. 230.26
for Contract AN201486
3. AIG Annuity Insurance Company Contract No. AN200315 5,851.31 100. 5,851.31
Individual Retirement Annuity DOD Value (12/31/05)
4. AIG Annuity Insurance Company Contract No. AN201486 53,468.66 100. 53,468.66
Non-Qualified Annuity DOD Value (12/31/05)
TOTAL (Also enter on line 7 Recapitulation) $ 59758.16
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+(12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Barnard. Edna C.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
Debts of decedent must be reported on Schedule I.
21
06
0184
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Hoover Funeral Home 8,201.36
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 Daryl J. Gerber, Esquire 6,548.51
3. Family Exemption: (If decedenfs 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, Cumberland County 132.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Dennis L. Baum - Income Tax Preparation 110.00
8. The Sentinel - Estate Advertisement 158.81
9. Cumberland County Law Journal - Estate Advertisement 75.00
TOT AL (Also enter on line 9, Recapitulation) $ 15 225.68
(If more space is needed, Insert additional sheets of the same size)
REV-1512 EX + (6-98)
.
SCHEDULE.
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Barnard. Edna C.
FilE NUMBER
21
06
0184
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1.
Continuing Care RX
115.37
2.
The Church of God Home, Inc.
1,247.05
3.
West Shore EMS - Carlisle
73.15
4.
Moffitt Cardiology Diagnostic
1.67
5.
Cumberland-Goodwill Fire Rescue
52.93
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
1,490.17
'"."",,.,'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Barnard Edna C
FILE NUMBER
21 06
0184
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. Larry E. Turns Son Residuary Estate
991 N. Barfield Drive #114
Marco Island, FL 34145
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.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II - 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)
East lUill ann (Il\stctnt~nt
I, EDNA C. BARNARD of the Borough of Palmyra, County of
Lebanon and Commonwealth of Pennsylvania, being of sound mind, do
hereby make this to be my Last Will and Testament, hereby revoking
all Wills or Codicils by me at any time heretofore made.
ARTICLE I
I order and direct the payment of all my just debts and
funeral expenses as soon as may be convenient after my decease.
ARTICLE II
I am leaving with this, my Last Will and Testament, a
list of items of personalty which shall be received by the
individuals as listed on said itemization.
ARTICLE III
I give, devise and bequeath all the rest, residue and
remainder of my estate, real, personal or mixed, and wh~Yescever
situate, unto my son, LARRY E. TURNS, to be his absolutely.
ARTICLE IV
I direct that my Executor shall not be required to enter
security in any jurisdiction in which he may act.
ARTICLE V
I nominate, constitute and appoint LARRY E. TURNS to be
Executor of this, my Last will and Testament.
IN WITNESS WHEREOF, I have he~eunto set my hand and seal
this
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day of
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, A.D. 1996.
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( SEAL)
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Edna C. Barnard
SIGNED, SEALED, PUBLISHED and DECLARED by Edna C. Barnard
the above named Testatrix, as and for her Last will and Testament,
in the presence of us, who, at her request and in her presence and
in the presence of each other, all being present at the same time,
have subscribed our names as witnesses.
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Address: Palmvra. PA
Address: Palmyra, PA
CO~ONWEALTH OF PENNSYLVANIA
S5:
COUNTY OF LEBAN'ON
EDNA C. BARNARD whose name is signed to the attached or
foregoing instrument, having been duly qualified according to law,
do hereby acknowledge that I signed 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.
Sworn and acknowledged before me by Edna C. Barnard, the
Testatrix on this the ) FYI.
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Edna C. Barnard
, 1996.
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Notary Public
My Comm. Expires:9/23/96
-------------------------------------------------------------------
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF LEBANON
We, William M. Brandt and Daryl J. Gerber, the witnesses
whose names are signed to the attached instrument, being duly
qualified according to law, do depose and say that we were present
and saw Edna C. Barnard sign and execute the instrument as her Last
Willi that she signed it as her 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 that time 18 or more
years of age, of sound mind and under no constraint or undue
influence.
Sworn and subscribed befo~e
Daryl J. Gerber, witnesses, the ~: ;'-'.j.(
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Notary Public
My Comma Exp.: 9/23 96
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fmM&fBank
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499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12
Phone (888) 502-4349
Fax (302) 934-2955
March 14,2006
Gerber Ferry & Tanner Law Offices
Attorneys At Law
46 East Main Street
Palmyra, Pennsylvania 17078
Re: Estate or Edna C Barnard
Social Security: 203-10-0404
Date of Death: Februarv 22. 2006
Dear Sir or Madam:
Per your inquiry dated March 6, 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
13742426
Ownership (Names oj)
Edna C Barnard *
Opening Date
08/28/78
Balance on Date of Death
$18,445.89
Accrued Interest
$
0.61
Total
$18,446.50
2.
Type of Account
Savings Account
Account Number
015004208558633
Ownership (Names oj)
Edna C Barnard *
Opening Date
I 1/20/78 Closed 03/03/06
Balance on Date of Death
$48,609.95
Accrued Interest
$
1.66
Total
$48,611.61
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 West Chocolate Office # 717-531-
2482.
Sincerely,
'2(u'7~7 c:~~;?/'v
Nancy Clagett
Records Management
05/01/2005 14:07
8053425955
PAGE 82
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May 1, 2006
Larry Bamard
Fa-x # (717) 838-3047
Rc:
Deceasec::
Contract 'I:{;:
Edna C, Barnard
AN201486 & AN200315
Dear Mr. Barnard:
Thank you for your recent inquiry regarding the above mentioned annuity. We would like to
take this opportunity to provide you with the infon-nation you requested.
~/mt]'act #AN100315:
fJ Value as of February 22~ 2006: $5,851.31
~ontract #AN201486:
fJ Value as of Febmary 22,2006: $53A68.66
We hope this infonnatioll is helpful; however, should you have additional questions or require
further 8ssistancl:':, please feel free to contact our Client Care Center by using our toll free number
of 1-800-424-4990.
Sincerely,
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.c. t.(./ ..tu2...t~:uf )' ),,:1., t t7u
I .
Cassandra Melton
Claims Department
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RECEIVED 05-01-2006 03:47PM
FROM-8063426966
TO-
PAGE 002