HomeMy WebLinkAbout09-27-06
~.1500 EX + (1-00)
..
*
w
...,
li:ic(!2
ldii:g
Gfiil
~
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
OFFICIAL USE ONLY
REV.1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
II
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
llQ!
DECEDENrs NAME (LAST. FIRST, AND MiDDlE INITIAL)
Lightner, Joan G.
DATE OF DEATH (MM-DO-YEAR) DATE OF BIRTH (MM-DD-YEAR)
I-
Z
W
C
W
U
W
C
03-24-2006
(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MiDDlE IN mAL)
08-04-1921
204-03-0140
[!] 1. Original Return
o 4. Limited Estate
[!] 6. Decedent Died Testate (Attach
copy of Will)
09. Litigation Proceeds Received
0356
NUMBER
THS RETURN MUST BE FILED IN DUPUCATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
o 2. Supplemental Return
o
o
o
4a. Future Interest Compronlse (dale of death after
12-12-82)
7. Decedent Maintained a Living Trust (Attach
copy of Trust)
10 Spousal PovertY Credit (date of death between
. 12-'31-91 and 1-1-95)
o 3. Rernlinder Return (dale of death prior to 12-13-82)
o 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
NAME
George F. Douglas III
FIRM NAME (If applicable)
Saidis, Flower & Lindsay
TELEPHONE NUMBER
(717) 243-6222
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 Properly
(Schedule E)
6. Jointly Owned Properly (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Properly
(Schedule G or L) 0 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)
!z
w
Q
~
Go
II)
~
II:
o
U
z
o
~
::;)
t:
0..
0(
U
w
a::
COMPLETE MAILING ADDRESS
26 West High Street
Carlisle, PA 17013
(1 ) None
(2) None
(3) None
(4) None
(5) 60,053.09
(6) None
(7) None
(9) 2,649.74
(10) 1,330.27
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Govemmental 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
OFFICI&L USE ONLY
<= r';"'1
.. C'"' ,___)
-:.- 0 , ^ ';0-,
, :::.0 V" ~cd
"r) rr1 _Ll
-;- C) -0 CJ
-::-; r-- pi
,.-_'~~ ~ CJ
.j .: ;:.~~ C")
~-i'"
-n
C)
,,{,,1
~;') (:)
-\1
.C)
."';5
::::.;
...:-.>'
(8)
(11)
(12)
(13)
(14)
15. Amount of Line 14 taxable at the spousal tax rate, 0.00 x .00 (15)
z or transfers under Sec. 9116(a)(1.2)
Q 56,073.08 .045 (16)
I- 16.Amount of Line 14 taxable at lineal rate x
~
::;)
0.. 17. Amount of Line 14 taxable at sibling rate 0.00 x .12 (17)
:E
0
u 18. Amount of Line 14 taxable at collateral rate 0.00 .15 (18)
~ x
19. Tax Due (19)
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
:P"
J:
\.D
(..,)
a:>
60,053.09
3,980.01
56,073.08
None
56,073.08
0.00
2,523.29
0.00
0.00
2,523.29
Copyright 2002 form software only The Lackner Group, Inc.
Form REV.1500 EX (Rev. 6-00;
..
Decedent's Complete Address:
STREET ADDRESS
770 S. Hanover St.
CITY Carlisle
I STATE PA
I ZIP 1 701 3
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. CredllslPayments
A. Spousal Poverty Creel it
8. Prior Payments
C. Discount
(1)
2,5!3.~t
0.00
3. InterestlPenalty if applicable
D. Interest
E. Penalty
Total Credits (A + 8 + C) (2)
0.00
TotallnterestlPenalty (0 + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4)
Check box on Page 1 Une 20 to request a refund
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. (SA)
8. Enter the total of Line 5 + 5A This is the BALANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
2,52.5.1.1
2,511.j"l
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 [!J
b. retain the right to designate who shall use the property transferred or its income;.................................... 0 [!J
c. retain a reversionary interest; or.................................................................................................................. 0 [!J
d. receive the promise for life of either payments, benefits or care?.............................................................. 0 [!J
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?............................................... ......... ........................................................... ... 0 [!J
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 0 Ii]
4. Old decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation?............................ .............. ......... ......... ........ .............. ..... ......... .... ................. D [!]
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 ~ perjury, I declare that I have examined this reIIm, including ~ schedules and statements, and to the best ~ my knowledge and belief, ills true, correct and
COIT1lIete. 0ecIaIati0n ~ IlI'IlPIII't!I' other then the personal reg, _llatIwe Is based an II Informatlon ~ which IlI'8PlIl'eI' has any knowledge,
SIGNATURE OF PERSON RESPONSIBlE FOR RETURN ADDRESS
Joseph G. L htner
DATE
125 Bernhelsel Bridge Road
Carlisle, PA 17013
1'11~~
ADDRESS
DATE
ADDRESS
~. 2.7) lAlJ(.
DATE
26 West High Street
Carlisle, PA 17013
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. 59116 (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. 59116 (a) (1.1) (II)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure
of assets and filing a tax retum 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. 59116 (a) (1.2)].
The tax rate Imposed on the net value of transfers to or for the use of the decedenfs lineal beneficiaries Is 4.5%, except as noted in 72 P.S.
59116 1.2) [72 P.S. 59116 (a)(1 )].
The tax rate imposed on the net value of transfers to or for the use of the decedenfs siblings is 12% [72 P.S. 59116 (a) (1.3)]. A sibling Is
defined under Section 9102, as an IndMdual who has at least one parent in cornmon with the decedent, whether by blood or adoption.
Rev.1508 EX+ (....)
.
.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAl.. PROPERTY
COMMONWEALTH OF PENNS\'LVANlA
INHERITANCE TAX RET\JRN
RESIlENT DECEDENT
ESTATE OF
Lightner, Joan G.
FILE NUMBER
21-2006-0356
Include the prac:eeds of IIllgatIon and the d8te the prac:eeds ~ received by the estate.
All propII1y joInt1y-..c1 with the right oIaurvtvorahlp must bII dlscloHcl on Khedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Blue Cross, refund of premium 409.20
2 Chapel Point, refund of nursing home costs 8.166.67
3 Chapel Point, refund of pet deposit 150.00
4 retirement payment 283.29
5 Sentinel, refund 30.29
6 M&T Bank, checking acct. #770302 2.069.78
7 Pennsylvania State Bank, certificate of deposit #9150001018 41.372.85
8 Pennsylvania State Bank, checking acct. #10304228 7.571.01
TOTAL (Also enter on Une 5, Recapitulation)
60,053.09
(If more space Is needed. additional pages of the same size)
Copyright (c) 2002 fonn software only The Lackner Group, Inc.
Fonn PA-1500 Schedule E (Rev. 6-98)
~V.1151 EX+ (12""1
.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Lightner, Joan G.
Debts of decedent must be reported on SChedule I.
FILE NUMBER
21-2006-0356
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s) attached 719.41
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. Attomey's Fees 1,478.33
See continuation schedule(s) attached
3. Family Exemption: (If decedenfs address is not the same as c1aimanfs, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees 177.00
See continuation schedule(s) attached
5. Accountanfs Fees
6. Tax Retum Preparer's Fees
7. Other Administrative Costs 275.00
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 2,649.74
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 6-98)
Rev.1502 EX+ (6-88)
*'
SCHEDULE H-A
FUNERAL EXPENSES
continued
COMMONWEAl. TH Of' PENNSVl.VANIA
INHERITANCE TAX~
RESIDENT DECEDeNT
ESTATE OF
Lightner, Joan G.
FILE NUMBER
21.2006-0356
ITEM
NUMBER DESCRIPTION
1 Ewing Bros. Funeral Home. prepaid plan
AMOUNT
0.00
2 Second Presbyterian Church, donation for services
500.00
3 Sunnyside Restaurant, funeral meal
219.41
Subtotal
719.41
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-A (Rev. 6-98)
..
Rev.1502 EX+ (848'
'*'
SCHEDULE H.82
ATTORNEY'S FEES
continued
COMMOHWEAl TH OF PENNSYLVANIA
INHERITANCe TAX RE1\lRN
RESIDENT D1!CEDENT
ESTATE OF
Lightner, Joan G.
FILE NUMBER
21-2006-0356
ITEM
NUMBER DESCRIPTION
1 Saldis, Flower & Lindsay
AMOUNT
1.478.33
Subtotal
1.478.33
Copyright (c) 2002 form software only The Lackner GrouP. Inc.
Form PA-1500 Schedule H-B2 (Rev. 6-98)
Jtev.150Z EX+ (MIl)
.
.eHI!DULI! H.B4
PROBATE FEES
continued
COMMClNWEALlH OF PENNS'r\.VANIA
INHERITANCE TAX RETURN
RESIlENT DeCEDENT
ESTATE OF
Lightner, Joan G.
FILE NUMBER
21-2006.Q356
ITEM
NUMBER DESCRIPTION
1 Register of Wills of Cumberland Co.
AMOUNT
177.00
Subtotal
177.00
Copyright (c) 2002 tonn software only The Lackner GrouP. Inc.
Fonn PA-1500 Schedule H-B4 (Rev. 6-98)
oRev-1502 EX+ (8-88)
.
SCHI!DULI! H.87
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEAI.TH OF PENNSYLVANIA
NERITANCE TAX RETURN
RESIlENT DECEDENT
ESTATE OF
Lightner, Joan G.
FILE NUMBER
21-2006-0356
ITEM
NUMBER DESCRIPTION
1 Cumberland Law Journal, estate notice
AMOUNT
75.00
2 Register of Wills, filing fee for return
15.00
3 The Sentinel, estate notice
185.00
Subtotal
275.00
Copyright (c) 2002 form software only The Lackner Group. Inc.
Form PA.1500 Schedule H-B7 (Rev. 6-98)
ftev.1512 EX+ (1-18)
*'
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
NlERITANCE TAX RETURN
RESIlENT DECEDENT
ESTATE OF
Lightner, Joan G.
FILE NUM,BER
21-2006-0356
Include uMllmbursed medical experIHS.
ITEM
NUMBER DESCRIPTION
1 Borough of Carlisle, Per Capita tax
VALUE AT DATE
OF DEATH
5.00
2 Chapel Point, final bill
1.241.59
3 Final phone bill
3.98
4 Millenium Pharmacy, medications
79.70
TOTAL (Also enter on Une10, Recapitulation)
1,330.27
(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 I (Rev. 6-98)
REV.1513 EX+ (~)
.
.eNI!DULI! ..
BENEFICIARIES
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
NUMBER
Lightner, Joan G.
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS ~nclude outright spousal
aistributions and transfers
under Sec. 9116(a)(1.2)]
RELATIONSHIP TO
DECEDENT
Do Not lilt TruatMlsl
FILE NUMBER
21.2006-0356
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
I.
1
Ann M. Lightner
4311 Voss Hills Place
Dallas,TX 75287
Daughter
1/3
2
Charles G. Lightner, Jr.
9 Oak Flat Road
Newville, PA 17241
Joseph G. Lightner
125 Bemhelsel Bridge Road
Carlisle, PA 17013
Son
1/3
3
Son
1/3 of the
estate
Total
Enter dollar amounts for distributions shown above on lines 5 through 18, as appropnate, on Rev 1500 cover sheet
ll. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
Copyright (c) 2002 form software only The Lackner Group, Inc.
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
0.00
Form PA-1500 Schedule J (Rev. 6-98)
I
en
N
Z
;::)
""'""
...0
C1)~cg
Coo
-'0
.c('/)N
0)0_
.- ,~
...I~N
'0-
ON('/)
C"C
C'llZO
~~C
Iii
It:
z
o
i=
~
o
Q.
0::
o
o
..J
<C
(3
z
<C
z
u:
C)
z
::i
0::
w
l-
t/)
cg
o
o
N
uS
N
CI)
C
:s
..,
C
o
>0;
C'll C'll
en ...
"Co
C 2- 'r'"
.- 0 'r'"
...JO ~
~-_'r'"
...C'llCl)<c
!fS-a..
~._ CI)
oen-'l::=
-en~'-
LL.CI):::E:::J:
.!!! 'C5 c..
"C...enE
~a..~C'll
(I)<CNO
~ 0
t- cg ~
U) N 'r'"
CW 'r'" en
~ffi tI9- ......
tI9-
t-
:!:
0 ('/)
Ct- eo e
wtn ~ c:)
;:)w tI9- e
0:::0::: 'r'"
UW .,.
Ut-
c(!:
'r'" N
W N eo
0 cD N
oz cg ......
0:3 an ~
...... 'r'"
oc( tI9- ~
JXl tI9-
<C ~ '-
Z
0 0
~ a.. a..
. .
... ...
CI) CI)
C C
t- - -
U) .c .c
c; 0) 0)
w :::i :::i
0::: 0 0
.c .c
c.. c..
CI) CI)
en ~
0
.., ..,
..: ~
CI) CI)
C C
- -
.c .c
~ 0)
....I :::i
ci 0
C C
C'll C'll
0 0
.., ..,
0 an an
w 0 e
Z ~ ~
W
I:L. ~ ~
0 N N
w 0 e
t-
e(
Q
co ell)
N 'r'"
t-a: N e
~ 'r'"
Zw 0 e
:::JID C"') e
o~ 0 e
O:::J 'r'" an
~Z 'r'"
en
Il.t-
o~ .!!
wo I:J)
I:L.O c: rJ
~~ :i2 l;:
u ~
III
.c Gl
0 0
..n
co
co
LO
I
LO
C")
......
I
......
.....
......
-
m
(])
E
-
o
m
-
c
o
o
(])
en
ctl
(])
a.
(])-
o
c
$
en
.in
en
m
...
(])
..c
1::
.2
>.
c
m
\f-
o
Q)
..0
C
m
o
-
.~
m
.0
\ f
~~
~J
~~
:>. .sa c
a; ; .~
.... ~ a.
~ .C E
.!;;;. 0 0
:!:: en -l ()
F!1 M&fBank
MAY to. 2006
.
499 Mitchell Road, MiIIsboro, DE 19966 Mail Code DE-MB-12
Phone (888)502-4349
Fax (302) 934-2955
May 8, 2006
Law Offices
Saidis, Flower & Lindsay
2109 Market Street
Camp Hill, Pennsylvania 17011
Re: Estate of: Joan G Liflhtner
Social Securitv: 204-03-0140
Date of Death: March 24, 2006
Dear Sir or Madam:
Per your inquiry dated April 28, 2006, please be advised that at the time of death, the above-named decedent had on deposit
with this bank the following:
1.
Type of Account
Checking Account
Account Number
770302
Ownership (Names of)
Joan G Lightner *
Opening Date
07/01/71 Closed 04/24/06
Balance on Date of Death
$2,069.78
Accrued Interest
$ 0.00
Total
_..__.__.w_______..._________________.....______..________________________.._____________..
$2,069.78
------------------------------------------------.-..-...------------------------
Please be advised, there wac; 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 Stonehedge Office # 717-240-4524.
Sincerely,
~~
Nancy Clagett
Records Management
.
.
"
LAST WILL AND TESTAMENT
I, JOAN G. LIGHTNER, of South Middleton Township, Cumberland County,
Pennsylvania, being of sound mind, memory and understanding, do make, publish
and declare this as and for my last will and testament, hereby revoking and
making void a~l former wills by me at any time heretofore made.
FIRST. I direct all my just debts and funeral expenses, including all
inheritance taxes that may be assessed against my estate, be fully paid and
satisfied out of my estate by my personal representative hereinafter named as
soon as conveniently may be done afte~ my decease.
SECOND. I give,devise and bequeath all of my estate, ~eal and pe~so~al,
whatsoever and wherever situate, to my husband, Charles G. ~fghtner, to be his
absolutely.
THIRD. . l't1 the event my said husband should p;J::'edecease me or we should both
die as the result of a common disaster, then in either of those events, r give,
devise and bequeath all of my estate, real and personal, whatsoever and wherever
situate, in equal shares to my children, namely, Joseph G.Lightner, Ann M. Lightner
and Charles G. Lightner, Jr., share and share alike, or to their issue if any of them
should predecease me; and, in the event any of my said children should' predecease me
without issue, then to the surviving children or child, or to their, his Or her issue.
FOURTH. I direct that my personal ;J::'epresentative hereinafter named in his
discretion may convert all or any part ofl"emy estate, real and personal, whatsoever
and wherever situate, into cash at either public or private sale or sales at the
best price or p~ices obtainable in his disc~eti.on and make dfstribut.ion, in kind,
in cash, or partly in kind and partly in cash in his df.scretion.
LASTLY, I nominate, constitute and appoint my said husband, Charles G. Lightner,
Executor, of this my last will and testament. rn the event my said'husband should
predecease me, resign, renounce, refuse or be unable to serve for any' reason or
should die before my estate is fu1ly administered, then in any of tb,oseevents, 1.
nominate, constitute and appoint my s'on, Jose:ph G. Lightner, successor E:x:ecutor,
df this my last will arid testament. r direct! that my persona1 representative shall
not be required to give bond to serve in, this! or any otb,e'X;' jurisdiction.
IN WITNESS WHEREOF, r 'have hereunto get-~y hand and seal this30 day of
~~;~' , 1985.
i..'~!f ~
f'; .
I .
(SEAL)
.
.
"
Signed, sealed, published and declared by the above named Testatrix, Joan
G. Lightner, 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, have
hereunto subscribed our names as witnesses thereto.
/"~) .. M_......, .
- ,.~ ~4P74/...
'~ 'J -/ ~
~ 1-. J~_r g