Loading...
HomeMy WebLinkAbout08-31-06 REV.1500 EX + (6-00) w .... ><:~1IJ U"'><: wl>.U :rOO U",-, l>.CD l>. <( OFFICiAL USE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV.1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER il 06 __QQIJNT'(C~DE Y~R -- ---- SOCIAL SECURITY NUMBER 0105 I- Z W Q W () W Q ---.- -.- DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Sanger, Lillian A. DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM:DD-YEAR) 01-18-2006 08-29-1918 ,(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) x 1. Original Return 2. Supplemental Return 4. Limited Estate .... :z w o :z o l>. '" W '" '" o U FIRM NAME (If applicable) TELEPHONE NUMBER 717-432-9733 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) z o i= < ...J ::> l- ii: < () w a:: 5. Cash, B3nk Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 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) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) NUMBER THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS I SOCIAL SECURITY NUMBER 577-26-4933 3. Remainder Return (date of death prior to 12-13-82) r-J 5. Federal Estate Tax Return Required o 8. Total Number of Safe Deposit Boxes I Schrack & Linsenbach Harrisburg St. PO Box 310 Dillsburg, PA 17019 (1 ) (2) (3) (4) None None None None 4a. Future Interest Compromise (date of death after 12-12-82) X 6. Decedent Died Testate (Attach Ii 7. Decedent Maintained a Living Trust (Attach copy of Will) copy of Trust) 9. Litigation Proceeds Received I 10. Spousal PovertY' Credit (date of death between II 11.Election to tax under Sec. 9113(A) (Attach Sch 0) '__ 12-31-91 and 1-1-95) L--., l tHIs SECTK:l't-l'MQST-~E COMPkE:TeQ;ALi..co~BE:$P()NOE:N2EAND:CONFIOE:Flii~CJijXi~Q~~NSHQULl:rBE-[l/REqrl:O TO: NAME COMPLETE MAiliNG ADDRESS -----~-- Brian C. Linsenbach (5) None (6) (7) 3,752.50 None (9) 12,375.38 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) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 20.0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. PC, 124 W. OFFiCIAL USE ONLY ,752.50 15. Amount of Line 14 taxable at the spousal tax rate, 0.00 x .00 (15) or transfers under Sec. 9116(a)(1.2) z 0 0.00 .045 (16) i= 16.Amount of Line 14 taxable at lineal rate x < I- ::> (17) D.. 17. Amount of Line 14 taxable at sibling rate 0.00 x .12 ~ 0 u 18. Amount of Line 14 taxable at collateral rate 0.00 x .15 (18) >< < I- 19. Tax Due (19) (11 ) 12,375.38 (12) insolvent (13) 0.00 (14) 0.00 0.00 0.00 0.00 0.00 0.00 ;> BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH << Copyriglht 2002 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00: \ ~ Decedent's Complete Address: [STREET ADDRESS 770 South Hanover Street_ CITY Carlisle I STATE PA ; ~ 'ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 0.00 0.00 Total Credits (A + B + C) (2) 0.00 :3. Interest/Penalty if applicable D. Interest E. Penalty Tota! Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is thEOVERPAYMENT. 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. A. Enter the interest on the tax due. B. Enter the total of Line S + SA. This is theBALANCE DUE (3) (4) (S) 0.00 (SA) (5B) 0.00 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 a. retain the use or income of the property transferred;...........................................................__................ 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?........................................................... 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?............................ .................................................................................... No x x x Ix x 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?............................ ................................................................................... . x 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 cOrTlplet~. Decl~ratlonof prepare,-otherjhan t~e person~presentativ~is bas~don~inforrl1ation_ofwhichJlreparer l1asany knowled\!e. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS ~,~~,~~;';"l1:~,~~ . '""''' ~~II;~~~:'P~~g,S7~f:d . ? (f~ x DATE !-J()-J..~00 DATE (-J~ ~20()b SIG-NATURE OF PRE OTHER tHAN REPRESENTATIVE Brian C. Linsenbach ADDRESS DATE Schrack & Linsenbach Law Office DiIIsburg, PA 17019 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 P.S. 99116 (a) (1.1) (i)]. For elates 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. 99116 (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 elates 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. 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 4.5%, 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 12% [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. LAST WILL AND TESTAMENT OF LILLIAN A. SANGER I, LILLIAN A. SANGER, a resident of the City of Alexandria, Commonwealth of Virginia, do make, publish and declare this to be my Last Will and Testament hereby revoking all wills and codicils heretofore made by me. ARTICLE I I direct that my funeral expenses be paid as a cost of administration of my estate as soon as practicable after my death. ARTICLE II I direct that all my just debts (not including mortgages on real estate) and expenses of last illness be paid as soon as practicable after my death, and that all inheritance, estate, transfer, succession and death taxes or duties (including any interest thereon) imposed in any jurisdiction whatsoever upon or in relation to any property which is owned by me at the time of my death or which is deemed to be a part of my gross taxable estate for the purpose of any such tax or duty, be paid out of the principal of my Residuary Estate as an expense of the administration thereof, without proration or apportionment. ARTICLE III I give and bequeath all of my jewelry, personal and household effects, automobiles, furniture and other tangible personal property (except such property being used by me in any business, profession or similar enterprise) at the time of my death, together with all fire and casualty insurance policies upon or in regard to such property, to my spouse RAYMOND F. SANGER (herein referred to as my "spouse"), if he survives me; and if he does not survive me, to my daughter JANICE M. TRAPP; and if she does not survive me in as nearly equal shares as practicable to my grandchildren surviving at the time of my death. The term "tangible personal property" shall not be deemed to include cash 1 on hand or other tangible evidences of intangible rights or interests, such as stock certificates. All costs of safeguarding, insuring, packing, and storing my tangible personal property prior to the distribution and delivery of each item to the place of residence of the beneficiary of that item shall be deemed to be expenses of administration of my estate. ARTICLE IV To the extent that I can dispose of any interest therein by Will, I give and devise any interest which I may have at the time of my death in the residence which serves as my principal residence at my death, including the land on which such residence is situated and any policies of liability, casualty or similar insurance with regard to such residence, to my spouse, if he survives me. ARTICLE V All of the rest, residue and remainder of my estate of every kind and nature and wherever situate, whether now owned or hereafter acquired, I give, devise and bequeath to the Trustees ~i J~ J-P-o' under that certain Trust Agreement in which I am Grantor dated h\ - ' t Uj~../ J i / if~ which Agreement was executed prior to the execution of this Will, to be held and administered as a part of the Trust created by such Agreement. ARTICLE VI I nominate and appoint my spouse, Executor of this my Last Will and Testament. In the event my spouse predeceases me or is unable or unwilling to serve, I nominate and appoint JANICE M. TRAPP, Executrix. I authorize my Executor/Executrix as hereinabove provided either to request or not to request the Court or Clerk to appoint appraisers for my estate as my Executor/Executrix in his/her discretion shall deem to be in the best interest of my estate. I direct that no security be required on the bond of my Executor/Executrix. 2 I hereby direct that my Executor/Executrix shall have all the powers and authority provided in Section 64.1-57 of the 1950 Code of virginia, as amended, to assist him/her in the performance of the administration of my estate. The above code section is incorporated herein by reference as fully as if set forth verbatim. IN WITNESS WHEREOF, I sign, seal, publish and declare this instrument to be my Last Will and Testament this ~?~: day of ce/~ ) , 1992, at ~~~~ , Virginia. .~) -~ ~i ~.. .f'~ / LL-?))f..?<-+ - ,-/ LI LIAN A. SANGER (SEAL) signed, sealed, published and declared by LILLIAN A. SANGER, as and for her Last Will and Testament in our presence; and we, at her request and in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses the day and year above set out. Ii a.YlLeA. ~'~.LCJ;Y l/ 'i5 / V 1 lb II ()UJciJt (!--r- ,~Yu-J A'udf,; 0 f!- ~. '::J-/ <; .3 167;) rLU'I/~U /11- ,t . C11 ~u-~rl)- I;ClJ dd-I :;1 l~tW J,J/.~~0 Ii WV0'~ 10 I 'S. livh.-~ .l-+- -th II D3 ~d.A lJJL Ll. .)..~~ '-I STATE OF VIRGINIA, /~~':C/ OF ~~?;2:~~1' to-wit: Before me, the undersigned authority, on this day personally appeared LILLIAN A. SANGER, _ ~V/1da..~, ~V4a and /.{t-",q /;;if c/ ~ /'.r:- .s ,L/~ ~ 'k~*/ :..rS' , known to me to be the Testatrix and her witnesses, respectively, whose names 3 are signed to the attached and foregoing instrument and, all of these persons being by me first sworn, LILLIAN A. SANGER, the Testatrix, declared to me and to the witnesses in my presence that said instrument is her Last will and Testament and that she had willingly signed or directed another to sign the same for his, and executed it in the presence of said witnesses as her free and voluntary act for the purposes therein expressed; that said witnesses stated before me that the foregoing will was executed and acknowledged by the Testatrix as her Last Will and Testament in the presence of said witnesses who, in her presence and at her request and in the presence of each other, did subscribe their names thereto as attesting witnesses on the day of the date of said Will, and that the Testatrix, at the time of execution of said Will, was over the age of eighteen (18) years and of sound and disposing mind and memory. o ~. . II /' tI~~- 1/ ~. /~. ~I IAN A. SANGER ~ tic<Wu,~ fk'd~ WI NESS [ ~ I (: n '. ~tL'-' r{ ~'lJ WI ESS luLl WITNESS JJ y~~ Subscribed, sworn and acknowledged before me by LILLIAN A. SANGER, the Testatrix and subscribed and sworn to before me by /~4$~/ ~y//'s and L-"a a k//~h) ~y./7 , 1992. , ,/ ~;/fi>/k /-: /'ly/?// / ./ , witnesses, this ~ day of / &~.~~ Notary Public My commission expires: -s~c0 2- ". / I \ II 4 Rev.1509 EX+ (6.98) SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Sanger, Lillian A. FILE NUMBER 21-06-0105 If an asset was made joint within one year of the decedent's date of death, It must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME A. Janice M. Trapp ADDRESS RELATIONSHIP TO DECEDENT 65 Cold Spring Road Dillsburg, PA 17019 Daughter B. C. JOINTIL Y OWNED PROPERTY: DESCRIPTION OF PROPERTY %OF DATE OF DEATH LETTER DATE ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR VALUE OF ASSET INTEREST DECEDENT'S INTEREST JOINTLY-HELD REAL ESTATE. 1 A 2/23/2003 Susquehanna Valley Federal Credit 5.00 50.000% 2.50 Union - Acct #11629-00 2 A 2/23/2003 Susquehanna Valley Federal Credit 7.500.00 50.000% 3.750.00 Union - Acct #11629-40 TOTAL (Also enter on line 6, Recapitulation) 3.752.50 (If more space IS needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 ScheduleF (Rev. 6-98) USQUEH FEDERAL CREDIT UNION February 13, 2006 Brian C. Linsenbach SCHRACK & LlNSENBACH PC PO Box 310 Dilisburg, PA 17019 Re: Lillian A. Sanger, deceased SSN 209-14-1299 Dear Mr. Linsenbach: Following is the information you requested on the above referenced decedent on her date of death. There is no accrued interest on any of the accounts. The following two accounts are titled as "Lillian A. Sanger Trust". Janice M. Trapp was added as a Joint owner or 02/24/2003. Accou nt # 1162900 11629-40 Account Type Sha re Savi ngs Checking Date of Death Balance $ 5.00 $7,500.00 If there are additional questions, feel free to ask. SI ncerely, " /".- Larry L. Stoner President/CEO /,--~ (~f~ 3850 HARTZDALE DRIVE" CAMP HILL, PA 17011-7809 LOCAL: (717) 737-4152 TOLL FREE: (800) 948-1454 FAX: (717) 737-0589 .0['~ \~ ,,--~- REV-1151 EX+ (12-99) .* SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Sanger, Lillian A. Debts of decedent must be reported on Schedule I. FILE NUMBER 21-06-0105 ITEM DESCRIPTION NUMBEI~ AMOUNT A. FUNERAL EXPENSES: See continuation schedule(s) attached 9,522.22 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip - Year(s) Commission paid 2. Attorney's Fees Brian C. Linsenbach 2,500.00 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 118.00 5. Accountant's Fees Ei. Tax Return Preparer's Fees i', Other Administrative Costs 235.16 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 12,375.38 - Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1502 EX+ (6-98) *' SCHEDULE H-A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Sanger, Lillian A. FILE NUMBER 21-06-0105 ESTATE OF ITEM NUMBER: DESCRIPTION AMOUNT 1 Davenport's Italian Oven - luncheon following funeral 385.22 2 Myers-Harner Funeral Home 9.137.00 Subtotal 9.522.22 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Rev-1502 EX+ (6.98) SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Sanger, Lillian A. FILE NUMBER 21-06-0105 ESTATE OF ITEM NUMBEH DESCRIPTION AMOUNT 1 Clerk of Orphans' Court - Release fee 15.00 2 Cumberland Law Journal - estate advertisement 75.00 3 Miscellaneous expenses (postage, copies, etc.) 10.00 4 Register of Wills - filing fee 25.00 5 The Patriot News Company - estate advertisement 110.16 Subtotal 235.16 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Hev. 6-98) REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NUMBER Sanger, Lillian A. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal aistributions, and transfers under Sec. 9116(a)(1.2)] RELATIONSHIP TO DECEDENT Do Not List Trustee(s) FILE NUMBER 21-06-0105 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) I. Janice M. Trapp 65 Cold Spring Road Dillsburg, PA 17019 Daughter residuary estate Total 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 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 ScheduleJ (Rev. 6-98) SCHRACK & LINSENBACH LAW OFFICES 124 W. HARRISBURG ST. P.O. BOX 310 DILLSBURG, PA 17019-0310 PHONE (717) 432-9733 FAX (717) 432-1053 Attorneys WM. D. SCHRACK III BRIAN C. LINSENBACH August 30, 2006 Register of Wills Cumberland County Court House One Courthouse Square Carlisle, PA 17013 o ~~ '"'::1-0 o<'~:O '.2 ct- F;; :4:IJ o _(f)~ ., 0--'(")0 C) -\1 c: :AJ --I ::D P "",) c-...:> = 0'"' ::> c:: G"") W ;po =t: - .. 01 Re: File #: The Estate of Lillian A. Sanger 21-06-01188 Dear Register: You vvill firlG enclosed herewith the original and one COlJY of the REV-1500 form filed on behalf of Janice M. Trapp, Executrix of the affairs of her mother, Lillian A. Sanger. Accompanying the Return you will find our office check #4312, payable to the Register of Wills, for the sum of $15.00, representing the filing fee due. Please accept the Return as filed, and return receipts to me at the address noted on this letterhead. As you return those receipts, please also include the front page ofthe Return which is stamped "COPY", with your time stamp affixed. S/J;'MJ ClbankA ! ---, Brian C. Linsenbach / ~ 6 j SCHRACK & LINSENBACH BCL/jsg enc.