HomeMy WebLinkAbout08-22-06 (2)
REV-1500 EX + (6-00)
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OFFICIAL USE ONLY
COMMONWEALTH OF
PENNSYLVANIA
DEPAR~ENTOFREVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
II 06
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
0032
NUMBER
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
McAulay, Evelyn G.
DATE OF DEATH (MM-DD-YEAR) \ DATE OF BIRTH (MM-DD-YEAR)
12-12-2005 04-17-1912
(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
559-34-6342
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
D 1. Original Return
[] 4. Limited Estate
~ 6. Decedent Died Testate (Attach
copy of Will)
D 9. Litigation Proceeds Received
~
D
D
D
2. Supplemental Return
4a. Future Interest Compromise (date of death after
12-12-82)
7. Decedent Maintained a Living Trust (Attach
copy of Trust)
10 Spousal Pover:tY- Credit (date of death between
. 12-31-91 and 1-1-95)
o 3. Remainder Return (date of death prior to 12-13-82)
[] 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)
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NAME
Michael L. Bangs
FIRM NAME (If applicable)
TELEPHONE NUMBER
717/730-7310
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)
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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) D Separate Billing Requested
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)
COMPLETE MAILING ADDRESS
429 South 18th Street
Camp Hill, PA 17011
(1 )
(2)
(3)
(4)
(5)
(6)
(7)
None
18,090.96
None
None
, JOfFICIA~~~~SE ON~?f
---- S-.!~~l
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12. Net Value of Estate (Line 8 minus Line 11)
{"0
141.90
None
None
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( .)
1--1
(8)
18,232.86
(9)
(10)
508.00
None
(11 )
508.00
(12)
17,724.86
(13)
None
13. Charitable and Governmental Bequests/Sec 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)
(14)
17,724.86
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
0.00
0.00
0.00
2,658.73
2,658.73
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
15. Amount of Line 14 taxable at the spousal tax rate, x .00 (15)
or transfers under Sec. 9116(a}(1.2}
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0 .045 (16)
t= 16. Amount of Line 14 taxable at lineal rate 0.00 x
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D.. 17.Amount of Line 14 taxable at sibling rate 0.00 x .12 (17)
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0 18. Amount of Line 14 taxable at collateral rate 17,724.86 x .15 (18)
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Copyright 2002 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00;
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G
Decedent's Complete Address:
, STREET ADDRESS
105 Linden Drive
IZIP 17011
I STATE PA
CITY Camp Hill
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2, Credits/Payments
A. Spousal Poverty Credit
B, Prior Payments
C, Discount
(1)
Total Credits (A + B + C) (2)
3, Interest/Penalty if applicable
0, Interest
E, Penalty
Total Interest/Penalty (0 + E) (3)
4, If Line 2 is greater than Line 1 + Line 3, enter the difference, This is thEOVERPA YMENT (4)
Check box on Page 1 Line 20 to request a refund
5, If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE. (5)
A. Enter the interest on the tax due, (5A)
B, Enter the total of Line 5 + 5A. This is theBALANCE DUE (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
2,658.73
2,658.73
2,658.73
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;"", ......"""""""".." [J
c, retain a reversionary interest; or""""""",,,,,,,,,,,,,,,.._,,,,,,,,,,,,,,,,,,,,,,,,,,,,..,",,,,,,,,,,,,,,,,,,,,,,,,.,,,,,,,,,,,,,,, IJ
d, receive the promise for life of either payments, benefits or care?"""""". .".""""""" "..."""""""""", [J
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?""""""" ""............. ".."""""""", ......""""""""""'...."""""""",,, [J
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?.. I.J
4, Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?""""""""""""""".."", ..."""..""" ".....,,""""""h .."""""""", [] I_J
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 retum, 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 an~ knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS DATE
Ronal~Wilson.. . ~ /I 105 Linden Drive /
~ Camp Hill, PA 17011 J6L
SIGNATUR~ F ~E~SI~JOR F LI ADDRESS oj;,' DATE
Vv1 (
SIG'NATU OF PREPARER OTHER TH
Michael L. Bangs
ADDRESS
f' i / /tl /
/ /
429 South 18th Street
Camp Hill, PA 17011
No
DATE
on or 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, !j9116 (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 P,S, !j9116 (a) (1,1) (ii)]. The statutedoes 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, 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,
!j9116 1,2) [72 P,S, 39116 (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, 39116 (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+ (B-98)
ESTATE OF
SCHEDULE B
STOCKS & BONDS
FILE NUMBER
21-06-0032
McAulay, Evelyn G.
All property jointty-owned with right of survivorship must be disclosed on Schedule F.
ITEM CUSIP VALUE AT DATE
NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH
1 344 shares of Texas Utilities - 344 Book Shares (stock 52.59 18.090.96
split 12/8/05). These book shares were not discovered
prior to the decedent's date of death nor were they
disclosed by Texas Utilities until July 3, 2006.
TOTAL (Also enter on Line 2, Recapitulation) 18.090.96
COMMONV\IEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc,
Form PA-1500 ScheduleS (Rev, 6-98)
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IN ACCOROANCE WITH YOUR. INSTRUCTIONS, THIS DIVIDEND WILL BE CREDITED ON
THE PAYABLE DATE TO THE BANK ACCOUNT DESCRIBED ABOVE.
25738 3408166471 000000000
EVELYN G MC AULAY
105 LINDEN DR
CAMP HILL, PA 17011-7220
DETACH HERE
INFORMATION STUB
American Stock Transfer & Trust Co.
59 Maiden Lane
New York, NY 10038
RECORD DA TE PAYABLE DATE
06/02/2006 07/03/2006
RECORD DA TE POSITION DISTRIBUTION RATE
344 $0.412500
ACCOUNT NUMBER
3408166471
CHECK NUMBER CHECK AMOUNT
000000000 $141.90
CURRENT YEAR-TO-DATE
DISTRIBUTION
GROSS DIVIDEND AMOUNT GROSS AMOUNT
$141.90 $567,60
TAX WITHHELD TAX WITHHELD
$0.00 $0,00
,
EVELYN G Me AULAY
25738
TXU CORP
Rev-1508 EX+ (6-98)
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SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
McAulay, Evelyn G.
FILE NUMBER
21-06-0032
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property Jolntly-owned with the right of survivorship must be disclosed on schedule F.
ITEM
NUMBER DESCRIPTION
1 Texas Utilities - Dividend paid on 344 book shares on July 3, 2006
VALUE AT DATE
OF DEATH
141.90
TOTAL (Also enter on Line 5, Recapitulation)
141.90
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc,
Form PA-1500 Schedule E (Rev. 6-98)
REV-1151 EX+ (12-99)
.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
McAulay, Evelyn G.
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21-06-0032
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
B. ADMINISTRATIVE COSTS:
1, Personal Representative's Commissions
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address
City State Zip
-
Year(s) Commission paid
2, Attorney's Fees Michael L. Bangs 500.00
3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Add ress
City State Zip
Relationship of Claimant to Decedent
4, Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7, Other Administrative Costs 8.00
TOTAL (Also enter on line 9, Recapitulation) 508.00
Copyright (c) 2002 form software only The Lackner Group, Inc,
Form PA-1500 Schedule H (Rev, 6-98)
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SCHEDULE .J
BENEFICIARIES
NUMBER
McAulay, Evelyn G.
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spDusal
distributions). and transfers
under Sec. >1116(a)(1 ,2)]
FILE NUMBER
21-06-0032
RELATIONSHIP TO
DECEDENT
00 Not List Trustee(s)
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
I.
See attached schedule
Total
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
33,000.00
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
..
B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
0.00
Copyright (c) 2002 form software only The Lackner Group, Inc,
Form PA-1500 Schedule J (Rev. 6-98)
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SCHEDULE ..
BENEFICIARIES
(Part I, Taxable Distributions)
ESTATE OF:
Evelyn G. McAulay 559-34-6342 12/12/2005
Item Name and Address of Person(s) Share of Estate Amount of Estate
Number Receiving Property Relationship (Words) ($$$)
1 John M. Adams, Jr. Other 10,000.00
Post Office Box 265
Columbus, MS 39703
2 Karen S. Lencioni Niece 4,000.00
3 Wetherburn Drive
Enola, PA 17025
3 Christian Maguire Nephew 4,000.00
4 Fieldstone Estates
Newmarket, NH 03857
4 Jerry I. Maguire Nephew 7,000.00
2221 Summerfield Lane
Harlingen, TX 78550
5 Matthew D. Wilson Nephew 4,000.00
39 Circle Drive
Camp Hill, PA 17011
6 Michael B. Wilson Nephew 4,000.00
5742 WoodJount Glade
New Market, MD 21744
7 Ronald M. Wilson Nephew Remainder of Estate
105 Linden Drive
Camp Hill, PA 17011
Total 33,000.00
1
STATE OF NORTH CAROLINA
LAST WILL AND TESTAMENT
COUNTY OF MECKLENRURG
Ir EVELYN G. McAULAY, of Mecklenburg County, North Carolirla,
do hereby revoke all former wills made by me, and do hereby make,
pllblish and declare this to be my last will and testamerl!_ in
manner anf form as follows:
1. I direct my executrix, hereinafter named, to pay all
of my just debts and funeral expenses as soon after my death as
possible.
2. I will and bequeath the sum of $10,000.00 to John M.
l\dams, Jr.
3. I will and bequeath the sum of $7,000.00 to nlY nephew,
kev. Jerry I. Maguire.
4, I will and bequeath the sum of $4,000.00 to my nephew,
Michael B. wilson.
5. T will and bequeath the sum of $4,000.00 to my nephew,
Matthew D. wilson.
6. I will and bequeath the sum of $4,000.00 to my niece,
Karen w. ~~_,--:.._. :,..f-t-l(~',Cl \-,r I
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b/:.r J 7
7, I will and bequeath the sum of $4,000.00 to my nephew,
Christian Maguire-
8. All the remainder of my property of every sort, kind
and description, both real and personal, 1 will, devise arId
bequeath to my sister, Thelms E. Wilson, absolutely and in fee
simple.
In the event that my sister, Thelma E. Wilson, is Tlot
living at th~ time of my death, I will, devise and bequeattl all
of the property my sister would have taken if living t<J my
nephew, Ronald M. wilson, absolutely and in fee simple.
9. I llereby constitute and appoint my 5isl.er, TheJ.ma E.
Wilson, as Executrix of this my last will and teslament, and I
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hereby qive and grant unto her full power and authority to sell
any of my property, or do any other act, without Order of Court,
and wittlout Bond, which in her opinion is for the best interest
of my estate.
And I do further provide that if my sister is
not 1j.ving at the time of my death, or be for any reason tlnable
to dct, then and thereafter, Ronald M. Wilson shall becolnp, be
and Jet as the Executor of thjs my last will and testamerlt with
all the dLlties, powers and authority as herein uiven to my
original Executrix.
I, EVELYN G. McAULAY, the testatrix, sign my Ilame to this
instrumenl this _f"'7TA
day of December, 1991, and being
first duly sworn, do hereby declare to the undersigned authority
that I 8igr1 and execute this instrument as my last wi].l and that
sign it willingly, that I execute it as my free arId voluntary
act for I_he purposes therein expressed, and that I am eighteer\
years of age or older, of sound mind, and under no constraint or
undue influence.
Jv~j;1 J }llL~~_'m"
EVELYN G. M~AULAY ~
We .J, FKiJ.N l< STRA WN__, ~LL:fjREr2_, 'Jic
the
witrlesses, sign our names to this instrument, lleing first dtlly
sworn, and do hereby declare to the undersigned authority that
Lhe testatrix signs and executes this instrument as her last will
and that shp. signs it willingly. and that each of us, in the
presenrr and hearing or the testatrix, hereby sigrls this wil ~s
witnessps to the testatrix's signing, and to the best of our
knowledqe the testatrix is eighteen years of age or older, of
sound mind, and under no constraint or undue influence.
~..~~~~~~ -
Witn~s
witne~ J~ ~
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THE STATE OF NORTH CAROLINA
COUNTY OF MECKLENBURG
Subscribed, sworn to and acknowledged before me by EVELYN
G. McAU1~AY, the testatrix, and subscribed and sworn to before me
by .I.J.J:-']!:.Mi.J.{~D:::(d.YJLLV~- and '-i ,~t.:'.{-)gll:';;j'S.u' -:/",,-'--
witnesses, this _L';,tl1__ day of December, 1991.
11,(.,: IG'-:d~-
Notary Public
My commission expires; J.--j S'-___~6
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