HomeMy WebLinkAbout08-02-06 (2)
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15056051058
REV-1500 EX (06-05)
PA Department of Revenue
Bureau of Individual Taxes
PO BOX 280601
Harrisburg, PA 17128-0601
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
OFFICIAL USE ONLY
County Code Year
File Number
INHERITANCE TAX RETURN
RESIDENT DECEDENT
21 06
0585
Date of Birth
193-01-5359
06/22/2006
06/02/1912
Decedent's Last Name
Suffix
Decedent's First Name
MI
Shearer
Eugene
M
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
Spouse's First Name
MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
. 1. Original Return
2. Supplernental Return
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
4a. Future Interest Compromise (date of
death after 12-12-82)
7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
4. Limited Estate
.
6. Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received
o
8. Total Number of Safe Deposit Boxes
Johnna J. Kopecky Esq
Firm Name (If Applicable)
(717) 574-3931
REGISTER OF WILLS USE ONLY
First line of address
718 Aspen Lane
Second line of address
City or Post Office
State
ZIP Code
DATE FILED
Lebanon
PA
17042
r-..:
Correspondent's e-mail address:
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 pre parer has any knowledge.
DATE
7 .. 2 'i -- (.~ ?
SIGNATURl>iOF PERSON RESPONSIBtJO FOR FILING RETURN
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SIGNATURE OF ~~,Ei/'.RER O~'f~~NHEPRESENTATIVE
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PLEASE USE ORIGINAL FORM ONLY
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Side 1
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15056051058
15056051058
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15056052059
REV-1500 EX
Decedent's Name:
Eugene
M Shearer
RECAPITULATION
1. Real estate (Schedule A).
. . . . . . . . . . . .. 1.
2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . .
..... ....... 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) 3.
4. Mortgages & Notes Receivable (Schedule D) . . . . .
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). . . . . . . . . . . . .
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 Governmental Bequests/See 9113 Trusts for which
an election to tax has not been made (Schedule J) .. . . . . . . . . . . . . . . . . 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . 14.
TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X.O_
16. Amount of Line 14 taxable
at lineal rate X.O 45
17. Amount of Line 14 taxable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
15.
147,571.46
16.
17.
18.
19. TAX DUE. . . .
. . . . . . . . . . . . . 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
15056052059
Side 2
L
193-01-5359
Decedent's Social Security Number
4.
9.
156,870.95
156,870.95
9,173.80
125.69
9,299,49
147,571.46
147,571.46
6,640.72
6,640.72
15056052059
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REV-1500 EX Page 3
File Number
Decedent's Complete Address:
DECEDENT'S NAME
Eugene M Shearer
STREET ADDRESS
20 Heather Drive
21
06 0585
DECEDENT'S SOCIAL SECURITY NUMBER
193-01-5359
CITY
Carlisle
STATE
PA
ZIP
17013
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
6,640.72
332.03
Total Credits (A + B + C ) (2)
332.03
3. InteresUPenalty if applicable
D. Interest
E. Penalty
TotallnteresUPenalty ( 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, Line 20 to request a refund. (4)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(5)
(5A)
(5B)
6,308.69
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.
6,308.69
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 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 [i]
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 [i]
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.
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. 99116 (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. 99116 (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 zero (0) percent [72 P.S. 99116(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. 99116(1.2) [72 P.S. 99116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [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-1508 EX+ (6-98)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Shearer, Eugene M.
FILE NUMBER
21-06-0585
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
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1 . Members First FCU Member #250095: Certificates of Deposit
80,278.20
25.00
2. Members First FCU Member #250095: Share Account
3. M & T Bank Account No. 267001471
11,397.12
4. M & T Bank, Certificate of Deposit
30,877.61
5. M & T Bank, Certificate of Deposit
10,296.76
6. M & T Bank, Certificate of Deposit
15,069.00
7. Blue Cross/Blue Shield Refund
178.80
8. PSERS Account balance
188.12
9. Proceeds from The Virginia Walker Estate (not paid during lifetime of Decedent)
8,560.34
TOTAL (Also enter on line 5, Recapitulation) $
156,870.95
(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
Shearer, Eugene M
FILE NUMBER
21-06-0585
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
1.
FUNERAL EXPENSES:
Hoffman-Roth Funeral Home, Carlisle, PA
Carlisle Memorial Services (engraving)
5,361.80
185.00
2.
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 3,000.00
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 327.00
5. Accountant's Fees
6 Tax Return Preparer's Fees 150.00
7. Advertising: Carlisle Evening Sentinel 75.00
8 Advertising: Cumberland County Law Journal 75.00
TOTAL (Also enter on line 9, Recapitulation) $
9,173.80
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX+ (12-03)
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SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Shearer, Eugene M.
FILE NUMBER
21-06-0585
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
PP & L
86.19
2.
EMBARQ
39.50
TOTAL (Also enter on line 10, Recapitulation) $
125.69
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX+ (9-00)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Shearer, Eugene M.
FILE NUMBER
21-06-0585
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 . Ronald M. Shearer, 32 Cambridge Ct., Carlisle, PA 17013 son 50%
2. Sandra L. Bossert, 106 East 6th St., Lititz, PA 17543 daughter 50%
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 $
(if more space is needed. insert additional sheets of the same size)
SAIDIS, GUIDO,
SHUFF &
MAS LAND
26 w. High Street
Carlisle, PA
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LAST WILL AND TESTAMENT
OF
EUGENE M. SHEARER
I, EUGENE M. SHEARER, of Carlisle, Cumberland County,
Pennsylvania, being of sound and disposing mind, memory and
understanding, do hereby make, publish and declare this as agd for
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my Last Will and Testament, hereby revoking all other Wilr~ and:' ~
Codicils heretofore made by me.
FIRST
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I direct the payment of my just debts and expenses of rrti' last" i
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illness
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de&th as
and funeral
from
soon
after my
estate as
my
conveniently may be done.
If there be no cemetery lot available
for my interment owned by me at the time of my death, I authorize
my personal representative to purchase such cemetery lot with a
contract for perpetual care, using therefore funds from my estate
in such amount as they shall consider necessary and desirable, and
I authorize my personal representative to cause title to or
ownership of such lot so purchased to be vested in such person as
my personal representative shall designate.
\;
Further, I authorize my personal representative to expend
funds from my estate, in such amount as my personal representative
shall consider necessary and desirable for the purchase, erection
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and inscription of a suitable marker for my grave.
SECOND
I give, devise and bequeath all the rest, residue and
remainder of my estate in equal shares to my children, RONALD M.
SHEARER AND SANDRA L. BOSSERT, or their issue, per stirpes.
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SAIDIS, GUIDO, I
SHUFF & I
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MASLAND
26 W. High Street
Carlisle, PA
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THIRD
I direct that any and all inheritance, estate, and transfer
taxes imposed upon my estate passing under this will or otherwise
shall be paid out of the principal of my residuary estate.
FOURTH
In addition to the powers conferred by law, I authorize any
personal representative acting under this instrument, in their
absolute discretion:
A. To retain in the form received, or to sell either at
public or private sale any real or personal property;
'-,
B.
To exercise any options to subscribe for stocks,
bonds, or other investments;
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To join in any plan of
lease,
c.
mortgage,
consolidation, exchange, reorganization or foreclosure of any
corporation in which my estate or any trust may hold stocks,
-'''..,
bonds or other securities;
D. To sell, transfer, convey, mortgage, pledge, lease
or exchange any property, real or personal, which at any time
may form part of my estate, for the payment of debts or
taxes, or for any purpose of administration or distribution,
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for such prices and upon such terms as my personal
representative, in their sole discretion, may deem wise, and
to execute and deliver deeds of conveyance or transfer
thereof;
E. To make settlements and compromises on such terms as
my personal representative in their sole discretion may deem
SAID IS, GUIDO, I
SHUFF & I
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26 W. High Street
Carlisle, PA
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wise without the necessity of obtaining any court approval
thereof;
F. To make distribution hereunder either in cash or
kind, as my personal representative in their discretion may
deem wise.
FIFTH
I do hereby nominate, constitute and appoint my son, RONALD
M. SHEARER and my daughter, SANDRA L. BOSSERT, or the survivor of
them.
SIXTH
I direct that no personal representative, guardian, trustee
or other fiduciary appointed under this instrument shall be
required to give bond for the faithful performance of their duties
in any jurisdiction.
IN WITNESS WHEREOF, I, EUGENE M. SHEARER, have hereunto set
my hand and seal to this my Last Will and Testament, consisting of
three (3) typewritten pages, the first two (2) of which bear my
signature in the margin for identification, this ,-.A:' day of ___
__ C.;>")'-1/);'.'~
, 1997.
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Eug~rie M. Shearer, Testator
Signed, sealed, published and declared by the eJJove-!l2.!!!ed
EUGENE M. SHEARER, Testator, as and for his Last Will and
Testament in the presence of us, who have hereunto subscribed our
;AIDIS, GUIDO,
SHUFF &
MASLAND
26 W. High Street
Carlisle, PA
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names at his request as witnesses thereto, In the presence of said
Testator and of each other.
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COMMONWEALTH OF PENNSYLVANIA
ss.
COUNTY OF Ct~BERLAND
We, EUGENE M. SHEARER, J ohnna J _ f)p i 1 Y and Renee L.
Murray, the Testator and witnesses, respectively whose names are
signed to the foregoing or attached instrument, being first duly
sworn, do hereby declare to the undersigned authority that the
Testator signed and executed the instrument as his Last Will and
Testament and that he signed willingly and that he executed as his
free and voluntary act for the purposes therein expressed, and
that each of the witnesses, in the presence and hearing of the
Testator signed the Will as witnesses and that to the best of
their knowledge the Testator was at the time eighteen (18) or more
years of age, of sound mind and under no constraint or undue
influence.
Subscribed, sworn to and
,
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Jotln~ J. )Jell, Witness
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~,-~nee L. r"lU]IJray
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aCKnow e gea berore me by .c;U\.;r~l\l.l:!; 11.
SHEARER, the Testator, and subscribed to and sworn or affirmed to
before me by Johnna J. Deily
and Renee L. Murray
, witnesses, this
26th
day of November , 1997.
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