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HomeMy WebLinkAbout09-25-06 .-J 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 g~unly Code Year INHERITANCE TAX RETURN RESIDENT DECEDENT File Number 21 06 0658 Date of Birth 189-09-4606 07/16/2006 04/10/1914 Decedent's First Name Decedent's Last Name MI KEIM JOHN W (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix ~polJsl:}'~~irstf',larne MI ?pou~e's..Social.?e~urIty.f',IlJrnber THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW te.::l 1. Original Return c:;::; 2. Supplemental Return c::::J c::; 4. Limited Estate c:;::; 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required F""""""< O'N_~"....;' c:::> 4a. Future Interest Compromise (date of death after 12-12-82) c:;::; 7. Decedent Maintained a Living Trust (Attach Copy of Trust) c::::J 10. Spousal Poverty Credit (date of death c:;::; 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 DIR~JED TO: Name Daytime Telephd,ie N.umber :So; _._, ;n H:::::.() . ... ...... .. ........ ,';C C) (717) 737-3405'-) ~;-.; F") . ---- - - ~~~--"_:~,~,,.)_ ~,'d-.. .. .5.....:...'.~.~._...;.j:.. ~CJ..-.-~ ."REGISTEROFW~lJSE~Y' .. .. 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes {tJ THOMAS E. FLOWER Firm Name (If Applicable) SAlOIS, FLOWER, LINDSAY , "...." v :~_::j C~ , _ - ----n i >:: c;:"~ :'.~ on :..J) C.) '1 First line of address 2109 MARKET STREET Second line of address r (....'1 or Post Office State ZIP Code DATE FILED CAMP HILL 17011 Correspondent's e-mail address:tflower@sfl-Iaw.com 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. SIGNAT ~~N~~~ DATE MA LOUISE McGINN, 13 BENTLEY PLACE, CARLISLE, PA 17013 -~--- -~~._- SIG~OFPREPAREROTHERT~RHRESENTATIVE __ .. __D~._E //</ /" /_ ~-1. CZl- -AAAJ..J-/} .--- --t-/--!--~Je:' ADD S SAlOIS, FLOWER & LINDSAY, 2109 MARKET STREET, CAMP HILL, PA 17011 PLEASE USE ORIGINAL FORM ONLY L 15056051058 Side 1 15056051058 ...J --.J 15056052059 REV-1500 EX Decedent's Name: JOHN W KEIM RECAPITULATION 1. Real estate (Schedule A). ............................................ 1. .[)ece<iEl~t'~..~()cial. Sec~~o/..~.~.rT'ber . 189-09-4606 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . .. 3. 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . " 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5. 6. Jointly Owned Property (Schedule F) CJ Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) CJ Separate Billing Requested.. . . . . .. 7. 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " 8. 9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . .. 9. 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 .0_ 16. Amount of Line 14 taxable at lineal rate X.O 45 181,744.64 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X. 15 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L 15056052059 Side 2 15. 5,942.77 144.74 6,087.51 181,744.64 0.00 181,744.64 16. 17. 8,178.51 18. 8,178.51 ;) &0 . ~/J fft1A t! aCt(j.vV ~ O().UU Nit-PO. 15056052059 -....J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME JOHN W KEIM ~- STREET ADDRESS ONE LONGSDORF WAY ftt'NMmber . 10658 .,"',....,...,.w."'.w, "'.'woe.....w.....,........ DECEDENT'S SOCIAL SECURITY NUMBER 189-09-4606 CITY CARLISLE STATE PA I 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) 8,178.51 7,769.65 408.91 Total Credits ( A + B + C ) (2) 8,178.56 3. Interest/Penalty if applicable D. Interest E. Penalty TotallnterestlPenalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in avalon Page 2, 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) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (58) A. Enter the interest on the tax due. 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 No 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 [iJ 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 [i] 3. Did decedent own an "in trust fo~' 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 contains a beneficiary designation? ........................................................................................................................ 0 ~ 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. ~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 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. ~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-1508 EX+ (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF JOHN W. KEIM FILE NUMBER 21-06-0658 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 MEMBERS 1ST F.C.U., ACCOUNTS NUMBERED 214304: 1. CHECKING ACCOUNT, 24,743.39 PLUS 2.83 ACCRUED INTEREST 2. SAVINGS ACCOUNT #214304-00 3. CERTIFICATE OF DEPOSIT #214304-40,113,507.88, PLUS 232.30 ACC. INT. 4. CERTIFICATE OF DEPOSIT #214304-46, 15,123.75, PLUS 20.51 ACCRUED INTEREST 5. CERTIFICATE OF DEPOSIT #214304-47,30,499.67 PLUS 62.55 ACCRUED INTEREST 6. US SAVINGS BONDS, SEE ATTACHED LIST WITH VALUES 7. TRESSLER LUTHERAN, REFUND OF RESIDENT PAYMENT TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH 24,746.22 25.39 113,740.18 15,144.26 30,562.22 1,928.90 1,684.98 187,832.15 REV-1511 EX+ 112-99>W COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF JOHN W. KEIM FILE NUMBER 21-06-0658 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: HOFFMAN-ROTH FUNERAL HOME, BALANCE DUE AFTER PREPAYMENT 407.70 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 5,000.00 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 294.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 8. PUBLISH EXECUTOR'S NOTICE, SENTINEL EXECUTOR'S NOTICE, CUMBo LAW JOURNAL 166.07 75.00 7. TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 5,942.77 REV-1512 EX+ (12-03) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF JOHN W. KEIM FILE NUMBER 21-06-0658 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 5. WEST SHORE EMS 89.16 MASLAND ASSOCIATES 17.64 ANDORRA RADIOLOGY 9.64 CONTINUING CARE RX 10.00 LOCAL PER CAPITA TAX 9.80 GOODWILL FIRE & RESCUE 8.50 2. 3. 4. 6. TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 144.74 RE~1513 "'.1"""1 '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF JOHN W. KEIM NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 91.16 (a) (1.2)] 1. MARY LOUISE McGINN, 13 BENTLEY PL., CARLISLE, PA 17013 2. JOHN W. KEIM, JR., 27 GREGORY ST., GOLDEN BEACH, QUEENSLAND 4551, AUSTRALIA 3. BRETT J. KEIM, 237 MIDDLE ROAD, NEWVILLE, PA 17241 4. WALTER J. KEIM, JR., 204 DOWNING PL, MECHANICSBURG, PA RELATIONSHIP TO DECEDENT Do Not List Trustee(s) DAUGHTER SON GRANDSON GRANDSON FILE NUMBER 21-06-0658 AMOUNT OR SHARE OF ESTATE .45 .35 .10 .10 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 $ (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT OF JOHN W. KEIM I, JOHN W. KEIM, of 214 Todd Circle, Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all former Wills, Codicils, or writings in the nature thereof, by me at any time heretofore made. FIRST: I hereby order and direct my Executrix or Executor, hereinafter named, to pay all my just debts, funeral expenses, testamentary expenses and all Inheritance, Estate, Transfer and Succession Taxes, as soon as may be conveniently done after my death, out of my residuary estate. SECOND: I give, devise and bequeath all the rest, residue and remainder of my estate t9 my wife, HELEN W. KEIM, provided she survives me by a period of thirty (30) days. THIRD: In the event that my wife, HELEN W. KEIM, fails to survive me by thirty (30) days, I give, devise and bequeath all the rest, residue and remainder of my estate as follows: A. Forty-five (45%) percent of my estate to my daughter, MARY LOUISE McGINN; B. Thirty-five (35%) percent of my estate to my son, JOHN W. KEIM, JR.; C. Ten (10%) percent of my estate to my grandson, BRETT J. KEIM; and D. Ten (10%) percent of my estate to my grandson, WALTER J. KEIM, JR. LASTL Y: I nominate, constitute and appoint my daughter, MARY LOUISE McGINN, to be the Executrix of this my Last Will and Testament. In the event that my said daughter, MARY LOUISE McGINN, shall be unable to serve as Executrix for any reason, I appoint my granddaughter, KRISTIN L. MAHOONEY, as Executrix. No Executrix shall be required to file bond in this or any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~5t' day of ~~ ,2004. ,/'1 0 r~~ ~ 0:;/ Jo~ . W~ SIGNED, SEALED, PUBLISHED and DECLARED in the presence of: .J!tb~ ~ A~~/ 2 COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND We, James D~ Flower, Jr., Esq. and Dawn L. Flower , the witnesses 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 Testator sign and execute the instrument as his Last Will; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time 18 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 D. Flower, Jr., Esq. and Dawn L. Flower this 25th day of August 2004. ~;~l),1kmtJ l ' Witness 4mvf~~) Witness NOTARIAL SEAL ' R~NEE L MURRAY, Notary Pubfir. ! Carflsle ~, Cum~ Coul1t!t.!.~ , My Commlsston Expires D8c. i ~, ~105 f . .,.~'_._.~-_. 4 COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND I, JOHN W. KEIM, Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed 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 or affirmed to and acknowledged before me, by JOHN W. KEIM, the Testator, this ?t;th day of Anqll!=:t I 2004. p~~ John W. Keirn, Testator ~L,~ NOTARIAL SEAL R~NEE L MURRAY, Notary Public Carl.sle Boro, Cumberland County, PA My CommISSion Expires Dec. 13, 2005 3 9 REGULAR SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CHECKING ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CERTIFICATES OF DEPOSIT: Account Number/Suffix Date. Certificate. Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CERTIFICATES OF DEPOSIT: Account Number/Suffix Date Certificate Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Estate of: JOHN W.KEIM Qateof Death: 07/16/2006 Social Security Number: 189-09-4606 fvl~ MEMBERS 1st FEDERAL CREDIT UNION 214304 -00 02/16/2002 $25.39 $.00 $25.39 None 214304 -11 02/16/2002 $24,743.39 $2.83 $24,746.22 None 214304 -40 03/08/2002 $113,507.88 $232.30 $113,740.18 None 214304 -46 04/01/2006 $15,123.75 $20.51 $15,144.26 None 214304 -47 04/01/2006 $30,499.67 $62.55 $30,562.22 None / ~B:RS 1aEL CREDIT UNION ~WOlfe ~ Insurance Services Su~lvisor. September 15, 2006 5000 Louise Drive · P.O. 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