HomeMy WebLinkAbout11-16-06
JOHN J. K'RAFsIG, JR., INc.
ATTORNEY-AT-LAW
HARRISBURG. PENNSYLVANIA
17110-1281
2921 N. FRONT STREET
TEL: 717-238-2109
FAX: 717-238-0100
MEMBER
PENNSYLVANIA BAR
DISTRICT OP' COLUMBIA BAR
November 15, 2006
Office of Register of Wills
Cumberland County Courthouse
Carlisle, Pennsylvania 17110
In Re: Estate of
SARAH E. SANDY
SS #195-32-0437
Date of Death: 10/17/2005
Dear Ladies:
Enclosed you will find the Inheritance Tax Return to
be filed by me, as the Attorney for the Decedent, together with
a check for $15.00 to cover the cost of filing the same and a
check for $255.16 to cover the Inheritance Tax due with interest.
I am also enclosing a self-addressed stamped envelope
to send me a copy of the the extra face page to be stamped by your
office and the receipt for the filing and payment of Inheritance
Tax due.
As soon as the 20 days has elapsed of notice, I will
be filing a Small Estate Petition.
Thanking you in advance for your kind assistance in this
matter, I am,
JJK/slsk
Very truly yours, ~~
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EV.1500 EX (6'()O)
REV-1500
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
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COUNTY CODE YEAR
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NUMBER
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
SANDY SARAH
E.
OFFICIAL USE ONLY
SOCIAL SECURITY NUMBER
195 32 - 0437
,
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
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KJ 1. Original Return
KJ 4. Limited Estate
KJ 6. Decedent Died Testate (Attacl1 copy of Will)
o 9. Litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (date 01 death after 12.12-82)
o 7. Decedent Maintained a Living Trust (Attach copy ofTrust)
o 10. Spousal Poverty Credit (date oldeatl1 between 12.31.91 and 1.1.95)
o 3. Remainder Return (date 01 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) (Attacl1 Sch 0)
DATE OF DEATH (MM-DD-YEAR)
10/17/2005
DATE OF BIRTH (MM-DD-YEAR)
05/04/1924
COMPLETE MAILING ADDRESS
2921 North Front Street
Harrisburg, Pennsylvania
17110
OFFICIAL USE ONLY
None
None
None
None
$2,641.36
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(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
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NAME
John J. Krafsi
FIRM NAME (II Applicable)
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TELEPHONE NUMBER
717-236-2109
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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 Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(9)
(10)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental 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
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15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
1.648.36
19. Tax Due
20.0
None
35
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None
(8)
$2,643~36
$qqs.oo
None
(11)
(12)
(13)
$ 995.00
$1,648.36
None
(14)
$.1,1548.36
x.O_ (15)
x.O_ (16)
x .12 (17)
x .15 (18) $ ?1J.7 ?IJ.
(19) $ 247.24
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
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Decedent's Complete Address:
STREET ADDRESS
Bethany Villaqe
5225 Wilson Lane
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CITY
I STATE
Pa.
17055
Mechanicsburg
Tax Payments and Credits:
1. Tax Due (Page 1 line 19) (1)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Total Credits (A + B + C ) (2)
None
3.
Interest/Penalty if applicable
D. Interest
E. Penalty
(3)
(4)
(5)
(5A)
$7.92
4.
Total Interest/Penalty ( D + E )
If line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
I ZIP
$247.24
$ 7.92*
5. If line 1 + Line 3 is greater than line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
8. Enter the total of line S + SA. This is the BALANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
None
$255.16
N/A*
$255.16
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; ............................................ 0
c. retain a reversionary interest; or.......................................................................................................................... 0
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. 0
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
No
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IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
SIGNATURE
ADDRESS
for Estate
2006
ADDRESS
DATE
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. ~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 0% [72 P.S. 99116 (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
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 paren
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.S%, 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 al
individual who has at least one parent in common with the decedent, whether by blood or adoption.
WILL AND TESTAMENT
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I, SARAH E. SANDY, of Penbrook, in the County of Dauphin and
State of Pennsylvania, being of sound mind, memory and understanding,
.
do make and publish this my last will and testament, hereby revoking
and making void all former wills by me at any time heretofore made.
And first, I direct that my funeral be conducted in manner
corresponding with my estate and situation in life and that all my
just debts and funeral expenses be fully paid and satisfied as soon
as conveniently may be~after my decease.
As to such estate as it hath pleased God to intrust me with,
I dispose of the same as follows, viz:
I. I expressly authorize and empower Mrs. Betty S. Caldwell to
make all arrangements and details of my funeral and burial.
Her choice of a Funeral Director and burial arrangements shall
be deemed to be a binding expense and obligation of my estate.
In consideration of said services, I expressly authorize and
empower the said Betty S. Caldwell to have the option to
select and receive any of my personal effiects that she may
desire and to receive the same in kind; and to select, divide
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and depose of my jewelry, picture and other personal effects.
II. I hereby empower and authorize my Executor to convert all of
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my remaining assets, both real and personal, tangible and
intangible, wheresoever situate, into cash, at either public
or private sale, without the necessity of posting bond and
without the necessity of prior court approval: and after pay-
ing all necessary debts and obligations owing by me and my
estate, including all taxes and funeral expenses from the
cash proceeds remaining, I hereby make the following bequests:
A. I bequeath one-half (1/2) of the proceeds remain-
ing, to Mrs. Betty S. Caldwell:
B. I bequeath one-fourth (1/4), of the proceeds remain-
ing, to Mrs. Grace V. Zellers: and
C. From the remaining one-fourth (1/4) balance, I .
specifically bequeath:
(1) The sum of $1,000.00 to Richard P. Caldwell;
(2) The sum of $1,000.00 to Rev. Dann S. Caldwell;
(3) The sum of $1,000.00 to Daniel Sandy;
(4) The sum of $1,000.00 to Jean Sandy; and
(5) The remainder of said moneys is bequeathed
to the Derry Street United Methodist Church.
III. I hereby direct that I shall be buried in the East Harrisburg
Cemetery.
IV. I hereby nominate and appoint John J. Kr~fsig, Jr., Esquire,
.
to serve as the attorney for my estate; and I hereby expressly
direct my Executor, to use his services in the administration
,
,
of my estate.
.
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And I hereby~pominate, constitute and appoint Dauphin
Deposit Bank, my Executor, of this last Will and Testament.
IN WITNESS WHEREOF, I, SARAH E. SANDY, the Testatrix,
have to this, my Will, written on three (3} sheets of paper, set
my hand and seal this
a
day of January, A.D. One Thousand
~ine Hundred and Ninety-three (1993).
~v.-J.- 2. ~
Sarah E. Sandy
Signed, sealed, published and declared by the above
named Testatrix, as and for her last Will and Testament, in the
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presence of us, who have hereunto subscribed our names at her
request as witnesses thereto, in the presence of the said Testatrix
and of each other.
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CODICIL
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I, SARAH E. SANDY, of Lower Allen Township, Cumberland
County, Pennsylvania, do hereby direct that the following Codicil
shall be executed in connection with my Last Will and Testament,
executed by me on January 13, 1993, as follows:
Paragraph II. C. (5) of my former will is
entirely revoked, and is revised to read, to wit:
II. C. (5) The remainder of said moneys is bequeath-
ed to Care Assurance Fund of Bethany Village of
Mechanicsburg, Pennsylvania.
All other prior bequests, terms, conditions
and prov~s~o~s set forth in my Will of January 13,
1993, as previously referred to, are hereby reaffirmed,
ratified and shall remain in full force and effect.
have to this my Codicil, set my hand and seal this
IN WITNESS WHEREOF, I, SARAH E. SANDY, the Testatrix,
;t/6- day
of September, 1994, written on one sheet of paper.
~'-.~, ~(SEAL)
Sarah E. Sandy
Signed, sealed, published and declared by the above
named Testatrix, as and for her last Codicil, in the presenc~
of us, who have hereunto subscribed our names at her request as
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witnesses thereto, in the presence of the said Testatrix and of
each other.
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
FILE NUMBER
SARAH E. SANDY
Include the proceeds of litigation and the date the proceeds were received by the estate. An property jolntly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
Refund from Bethany Village Repident Funds
$2,643.36
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TOTAL (Also enter on line 5, Recapitulation) $ 2 , 643 . 36
(If more space Is needed, Insert additional sheets of the same size)
REV-1511 EX+ (12-99) to
'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
SARAH E. SANDY
FILE NUMBER
ITEM
NUMBER
A.
B.
1.
2.
3.
4.
5.
6.
7.
Debts of decedent must be reported on Schedule I.
DESCRIPTION
AMOUNT
1.
FUNERAL EXPENSES:
None - Prepaid
None
ADMINISTRATIVE COSTS:
Personal Representative's Commissions N / A
None
Name 01 Personal Representative(s)
Social Security Number(s)/EIN Number 01 Personal Representative(s)
Street Address
City
State _ Zip
Year(s) Commission Paid:
AllomeyFees - John J. Krafsig, Jr., Esquire (Extensive
legal services to Estate)
Family Exemption: (II decedent's address is not the same as claimant's, aUach explanation) N / A
Claimant
$ 850.00
None
Street Address
City
State _ Zip
Relationship 01 Claimant to Decedent
Register of Wills - Filing Small Estate Petition
$30.00
Register of Wills - Filing Inheritance Tax Return
$15.00
Bruce Ely Bayuk, CPA - Preparation of Income Tax
Returns for the decedend
$100.00
-
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TOTAL (Also enter on line 9, Recapitulation) $
(II more space is needed, insert additional sheets 01 the same size)
995.00
REV.1S13 EX+ (2.87)
ESTATE OF
ITEM
NUMBER
1.
2 .
3 .
4.
5.
6.
'*
COMMONWEALTH OF P~NNSYLVANIA
INHDITANCE TAX RETURN
RESlDlNT DlCEDENT
SCHED'ULE J
BENEFICIARIES
FILE NUMBER
SARAH E. SANDY
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
AMOUNT OR
SHARE OF ESTATE
A. Taxable Bequests:
Betty S. Caldwell Friend
4908 Virginia Ave., Harrisburg, Pa. 17109
~}~ of residuary
Grace V. Zellers
651 Prince St., Palmyra, Pa. 17078
Friend
k of residuary
Richard P. Caldwell Friend
6174 Spring Knoll Dr., Harrisburg, Pa. 17111
$1,000.00
specific bequest *
Rev. Dann S. Caldwell Friend
2017 Continental Dr., Harrisburg, Pa. 17110
$1,000.00
specific bequest *
Daniel Sandy
21 Prof's Place, Greenville, S.C. 2960
rother-in-La $1,000.00
specfic bequest*
*The remaining one-fourth share of the Estate is so minimal
there will be insufficent funds to pa the full $1 000.00
bequest and it will prorated and less than $100.00 each.
Care Assurance Fund of Bethany
c/o Matt Madden~ Bethany Village
Mechanicsbur ~a. 17055
Note: Insufficent
esley Drive, Funds to ay
. uest
325
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
1.
B. Charitable and Governmental Bequests:
N/A
None
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation)
$
None
(If more Ipace il needed, insert addltlonallheetl of lame lize)
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