HomeMy WebLinkAbout10-03-06
217
REV-1500 EX (6-00)
. .
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 1712~601
REV -1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER 21-06-0235
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Lear Louella E.
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
3/812006 10/12/1912
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
COUNTY CODE YEAR NUMBeR
SOCIAL SECURITY NUMBER
174-05-3378
THIS RETURN MUST BE FILED IN DUPUCATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
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o 1. OrIginal RetLVTl 0 2. Supplemental Retum 0 3. Remainder Return (~e 01 deolh plICll'to 12-13-82)
o 4. Limited Estate 04a. Future Interest Compromise (date of death after 12-12-82) 05. Federal Estete Tax Return RequiAld
o 6. Oecedent Died Testete (AItech copy of Will) D 7. Decedent Maintained a Living Trust (Attach copy of Trust) ~ 8. Total Number of Safe Deposit Boxes
D 9. Litigation Proceeds Received D 10. S~I PcMNlyCredtt (.eol..,,_12.31..1 end 1-1..5) 011. EIecIion 10 tax under Sec. 9113(A) (AlIach Sell 0)
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NAME COMPLETE MAILING ADDRESS
Robert G. Fre 5 South Hanover Street
FIRM NAME (If Applicable) Carlisle, P A 17013
Fre & Tile
TELEPHONE NUMBER
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717-243-5838
1. Real Estate (Schedule A) (1) NONE
2. Stocks and Bonds (Schedule B) (2) NONE
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) NONE
4. Mortgages & Notes Receivable (Schedule D) (4) NONE
5. Cash. Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
Z DSeparate Billing Requested
0
~ 7. Inter-Vivos Transfer & Miscellaneous Non-Probate Property
..J (SchedUle G or L) (7)
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~ 8. TOTAL GROSS ASSETS (total Lines 1-7)
~ 9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) NONE
11. TOTAL DEDUCTIONS (total Lines 9 & 10)
OFFICIAL USE ONLY
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99.596
14.431
14. Net Value Subject to Tax (Line 12 minus Line 13)
(11) 14.431
(12) 85,165
(13) 0
(14) 85.165
12. NET VALUE OF ESTATE (Une 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not
been made (Schedule J)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate ,or transfers under Sec.9116 (a){1.2) 3.000 x .O~ (15) 135
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1= 16. Amount of Line 14 taxable at lineal rate x .0 (16) 0
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~ 78,165 x .12 9,380
::IE 17. Amount of Line 14 taxable at sibling rate (17)
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g 18. Amount of Line 14 taxable at collateral rate 4.000 x .15 (18) 600
19. TalC Due (19) 10,115
20.0
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217
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Lear, Louella E.
174-05-3378
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I t Add
ecEf ents omPle e ress:
STREET ADDRESS
69 "E" Street
CITY I~TATE I~IP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. CreditslPayments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1)
10,115
9,500
475
Total Credits (A + 8 + C) (2)
9,975
3. Interest/Penalty if applicable
D. Interest
E. Penalty
4.
TotallnterestlPenalty (D + E)
If Une 2 is greater than Une 1 + Line 3, enter the difference. this Is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
(3)
o
(4)
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. (5A)
B. Entertl1e total of Line 5 + SA. this is the BALANCE DUE. (58) 140
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
o
140
Yes
o
D
D
......0
o D
D II]
Old decedent own an Individual Retirement Account, annuity or other non-probate property which
containsabeneficiarydesignation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., 0 II]
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. .
c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . .
No
D
o
II]
o
1.
Did decedent make a transfer and:
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;
2.
d. receive the promise for life of either payments, benefits or care? . . . . . . . . . . . .
If death occurred after December 12,1982,dld decedent transfer property within one year of death
without receiving adequate consideration? . . . . . . '.' . . . . . . . . . . . . . . . . . . . . .
Old decedent own an "In trust for" or payable upon death bank account or security at his or her death? . . . . ..
3.
4.
SIGNATURE
ADDRESS
For date. 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 lIpOUI8 is 3%
(72 P.S. Section 9116 (a)(1.1)(i)).
For dates of death on or after January 1, 1995, the tax rate imposed on the nel value oftransfars 10 erfor the use of the surviving spouse is 0% (72 P.S. Section 9116 (a)(1.1)(1I)).
The siBtule does not exampt a transfer to a swviving spouse from tax, and the siBtutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse i. the only beneficiary.
For dat.. of death on or after July 1, 2000:
The tax rata imposed on the net value of transfers from a deceased child '-'1ty-one years of age or younger at daath to or for the use of a natural parent, an adoptive parent.
or a stepparent of the child is 0%(72 P.S. Section 9116(e)(1.2)).
The tax rate imposed on the net value oftransfars to or for the use of the deC8denfslinaal beneficiarias i. 4.5%. axcept as noted in 72 P.S. Section 9116(1.2) (72 P.S. Section 9116(a)(1)).
The tax rate imposed on the net value oftransfars to or fortha use of the decadenl's siblings is 12% (72 P.S. Section 9116(a)(1.3)).A sibling i. deflnad. under Section 9102. as an
individual who has at least one parent in common with the decadent, whathar by blood or adoption.
217
REV-1509 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
Lear, Louella E.
FILE NUMBER
21-06-0235
If an asset was made Joint within one year of the decedenfs date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS
RELATIONSHIP TO DECEDENT
A. Judy Deihl 17 Tanger Road
Boiling Springs, PA 17007
neica
B. Gary Arbegast 680 Crane's Gap Road
Carlisle, PA 17013
nephew
C.
JOINTL Y-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITVT10N AND BANK ACCOUNT NUMBER OR SIMIlAR DATE OF DEATH DECO'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOlNTLY-HELO REAL ESTATE. VALUE OF ASSET INTEREST DECEDENrSINTEREST
1. A. M&T savings account 98,639 33.33% 32,876
2. AB M & T checking account 6,957 33.33% 2,319
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL (Also enter on line 6 Recaoitulation) $ 35 195
(If more space is needed, insert additional sheets of the same size)
217
REV-1510 EX+ (6-98)
COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Lear. Louella E.
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
FILE NUMBER
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
21-06-0235
DESCRIPTION OF PROPERTY
ITEM INCLUDE THE NAME OF THE TRANSFEREE, TliEIR REl.ATIONSHIP TO DECEDENT AND THE OATE OF DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBER TRANSFER. ATTACH A COPY OF TliE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST .. APP\JCA8Ui1 VALUE
1. M & T savings account made joint with Judy Deihl & Gary 98,639 66.67% 3,000 62,763
Arbegast. neice and nephew 0
2. M & T checking accoun made joint with Judy Deihl & Gary 6,957 66.67% 3,000 1,638
0
0
0
- 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL (Also enter on line 7 Recapitulation) $ 64 401
(If more space is needed, insert additional sheets of the same size)
217
REV-1511 EX + (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Lear, Louella E.
FILE NUMBER
21-0.6-0.235
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Ronan Funeral Home 7,767
2. Carlisle Memorials 185
-
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address
City State ZIp
Year(s) Commission Paid:
2. Attorney Fees 2,0.0.0.
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Martha Sturn
Street Address 69 "En Street
City Carlisle State P A Zip 170.13
Relationship of Claimant to Decedent Sister 3,50.0.
4. Probate Fees
5. Accountant's Fees
6. Tax Retum Preparer's Fees
7. Final nursing home bill to Sarah Todd Home 881
a. West Shore EMS 32
9. Final pharmacy bill to Pharmerica 46
10. Family Home Medical 20.
TOTAL (Also enter on line 9 RecaoituJation) $ 14.431
Debts of decedent must be reported on Schedule I.
(If more space is needed, insert additional sheets of the same size)
'217
REV-1513 EX+ (9.QO)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Lear Louella E
SCHEDULE J
BENEFICIARIES
FILE NUMBER
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECENlNG PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS [Include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)}
1 Joyce Crossley Daugher 2.000
2 Rachel Ruiz Granddaughter 500
3 Alex Ruiz Granddaughter 500
.
4 Jenna Kauffman grandniece 1000
5. Gary Arbegast nephew 1000
6. Judy Deihl neice 1000
7. Amy Deihl grandniece 1000
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 II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0
21-06-0235
(If more space is needed, insert additional sheets of the same size)
rl:1 M&fBank
499 Mitchell Street, Millsboro, DE 19966
March 29,2006
Frey & Tiley
Attorneys At Law
5 South Hanover Street
Carlisle, PA 17013
RE: Estate of Louella E. Lear
Date of Death: March 8, 2006
Social Security No.: 174-05-3378
Dear Mr. Frey:
In response to your request, please be advised that at the time of death, the above-
named decedent had on deposit with this bank the following accounts.
1. Account 1Ype............ ............... Checking Account
Account Number...............:. ... ...9833855571
Ownership (Names on..... ........ ..Louella S. Lear
Gary L. Arbegast
Judy A. Deihl
Opening Date......................... ..08/09/05 (account closed 03/16/06)
Balance on Date ofDeath..........$6,957.12
Accrued Interest
$
0.34
Total................................... ....$6,957.46
2. Account 1Ype......................... ..Savings Account
Account Number..................... ..15004211998561
Ownership {Names on...............Louella S. Lear
Gary L. Arbegast
Judy A. Deihl
Opening Date.......................... .08/09/05 (account closed 03/16/06)
Balance on Date OfDeath...:.:....$98,470.22
Accrued Interest
$ 169.13
Total................................... ....$98,639.35
. Page 2
March 29, 2006
The above named decedent did not have a safe deposit box.
For any additional information on the above accounts, including ownership,
s~tements and closures please contact our North Middleton branch at 717-240-4521.
Sincerely,
~~~
Charlene Warrington, RecQrds Management
1-888-502-4349
~
LAST Wll..L AND TESTAMENT
OF
LOUELLA E. LEAR
I, LOUELLA E. LEAR, unmarried, of 69 "E" Street in the Borough. of Carlisle,
Cumberland County, Pennsylvania, being of sound and disposing mind, memory and
understanding, do hereby malee, publish and declare this as and for my Last Will and Testament,
hereby revoking and making void any and all Wills by me at any time heretofore made.
1. I direct my hereinafter named Executrix to pay all of my just debts and funeral
expenses as soon after my de~th as may be found convenient to do so.
2. I give and bequeath the sum of Two Thousand ($2,000.00) Dollars to my daughter,
Joyce Crossley.
3. I give and bequeath the sum of Five Hundred ($500.00) Dollars to each of my great
grandchildren who shall survive me by a period of ninety (90) days. At the present time I have
only two great grandchildren who are Rachael Ruiz and Alex Ruiz.
4. I give and bequeath the sum of One Thousand ($1,000.00) to each of the following
individuals who shall survive me by a period of ninety (90) days: Jenna Kauffman, Gary
Arbegast, Judy Deihl, and Amy Deihl.
5. All of the rest, residue and remainder of my estate, real, personal and mixed, and
wheresoever the same may be situate, I give, devise and bequeath to my sister, Martha F. Stum, her
heirs and assigns, provided she shall survive me by a period of ninety (90) days, but should she
fail to so survive me then the same shall be divided in equal shares, one share to my niece, Judy
Deihl, and one share to my nephew, Gary Arbegast, provided th~y sh~l ~hall survive me by a
period of ninety (90) days. Should either predecease me or fail to survive me by a period of
ninety (90) days, share that person would have received shall pass to his or her issue per stirpes,
and if there be no issue such share shall lapse. and be added to the remaining share or shares per
stirpes.
6. Should any person less than 18 years of age be entitled to distribution from my
estate, in such event I nominate, constitute and appoint the parents of such person as Guardian of
the estate of such person and authorize and direct such parents to receive and to invest the same
and to pay the income arising therefrom to or for the benefit of such person, and upon such person
attaining 18 years of age to pay to him or her the principal thereof together with any undistributed
income.
7. I hereby nominate, constitute and appoint my said sister, Martha F. Sturn, and my
said niece, Judy Deihl, or either of them. as co- Executrices of this my Last Will and Testament. I
further direct that none of them shall be required to post any bond to secure the faithful
performance of his or her duties in the Commonwealth o(,~.ennsylvania or in any other
jurisdiction. . .
IN WITNESS WHEREOF, I have hereunto set my han~ ~d ~e~ to this my Last Will and
Testament written on one (1) page, this 30th day of August, 2000.
cfIN ~~ ? o/~
Louella E. Lear
(SEAL)
Page 1
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COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96)
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CO 007282
DEIHL JUDY
17 TANGER ROAD
BOILING SPRINGS, PA 17007
,
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
_n__n_ fold ---------- --------
101 I $140.00
ESTATE INFORMATION: SSN: 174-05-3378 I
FILE NUMBER: 2106-0235 I
DECEDENT NAME: LEAR LOU ELLA E I
DATE OF PAYMENT: 10/03/2006 I
POSTMARK DATE: 1 0/03/2006 I
COUNTY: CUMBERLAND I
DA TE OF DEATH: 03/08/2006 I
I
TOTAL AMOUNT PAID: $140.00
REMARKS: JUDY A DEIHL
INITIALS: WZ
SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
I