HomeMy WebLinkAbout12-15-06
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENrs NAME (LAST, FIRST, AND MIDDLE INITIAL)
Nimmo Helen M.
DATE OF DEATH (MM-DD-Year)
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DATE OF BIRTH (MM-DD-Year)
05/1212006 01/30/1918
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL)
lXJ 1. Original Return
o 4. Limited Estate
lXJ 6. Decedent Died Testate (AlIach copy of Will)
o 9. Litigation Proceeds Received
o 2. Supplemental Retum
o 4a. Future Interest Compromise (dale of death after 12-12-82)
o 7. Decedent Maintained a Living Trust (AIlach copy of Trust)
o 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
OFF!CW. USE ONLY
FLE NUMBER
2 1 -0 6 0 6 7 9
COONTYCOOE ---YEAR- - - iWB'ER--
SOCIAL SECURITY NUMBER
o 74- 0 9 - 2 433
THIS RETURN "ST BE FLED .. DUPLICATE WfTH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
o 3. Remainder Retum (date of dealh prior to 12-1~2)
o 5. Federal Estate Tax Retum Required
_ 8. Total Number of Safe Deposn Boxes
o 11. Election to tax under Sec. 9113(A) (Altach Sch 0:
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& Rausch LLP
COMPLETE MAILING ADDRESS
17 E. Market Street
York
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
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)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Govemmental 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
15. Amount of Une 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 Une 14 taxable at collateral rate
19. Tax Due
x _ (15)
98,675.64 X .045 (16)
X .12 (17)
X .15 (18)
(19)
20. 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
PA 17401
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(8)
113,498.15
14,822.51
(11)
(12)
(13)
14,822.51
98,675.64
(14)
98,675.64
4,440.40
4,440.40
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Decedents Complete Address:
STREET ADDRESS
410 MaDle Street
CIlY
Lemoyne
I STATE
PA
\ ZIP
17043
,
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
4,440.4(
Total Credits (A + B + C) (2)
3.
Interest/Penalty if applicable
D. Interest
E. Penalty
T otallnterest/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 Une 20 to request iI refund (4)
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)
B. Enter the total of Une 5 + SA. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
.'iliII' '
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 00
b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 00
c. retain a reversionary interest; or ...................................................................................................... 0 00
d. receive the promise for life of either payments, benefits or care? ...................... .......... ........ ......... ............ 0 00
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 for" 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
(3)
4.
5.
o.m
4,440.4(
4,440.4(
00
00
00
IF THE ANSWER TO ANY OF THE ABO " QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
. includi!!lj accompanying schedules and statements. and to the best of my knowledge and belief, it is true. correct and complete.
is based on all Information of which preparer has any knowledge.
DATE
.d
PA 17043
DATE
I~~~
ADDRESS
PA 17401
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 oftransfers to or for the use of the surviving spouse is 0% [72 P .5. ~9116 (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 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 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.
REV-1503 EX + (6-98)
*'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
Nimmo Helen M
FILE NUMBER
21 06
AI property jointly-owned with right of survivorship must be disclosed on Schedule F.
0679
ITEM
NUMBER
1.
DESCRIPTION
Franklin US Gov't Securities Fund-Class A
1402.52 shs@ 6.42
VALUE AT DATE
OF DEATH
9,004.1
2.
Franklin High Yield Tax-Free Income Fund-Class A
980.883 shs@ 10.97
9,779.5
3.
DWS High Income Fund-A
12,225.083 shs @5.43
66,382.2
4.
Oppenheimer High Yield Fund Class A
2482.842 shs@9.43
23,413.2
TOTAL (Also enteron line 2, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
108579.1!
REV-1508 EX + (6-98)
'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Nimmo Helen M
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
21 06
Indude the proceeds of litigation and the date the proceeds were received by the estate.
AI property jolnUy-owned with right of survivorship must be disclosed on Schedule F.
0679
ITEM
NUMBER
1.
DESCRIPTION
Mutual Fund Dividends-since date of death
VALUE AT DATE
OF DEATH
1,997.0(
2.
Refund from Bankers Life
1,457.0(
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
3.454.0C
REV-1509 EX + (6-98)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
Nimmo Helen M
FILE NUMBER
21 06
If an asset was made joint within one year of the decedents date of death, it must be reported on Schedule G.
0679
SURVIVING JOINT TENANT(S) NAME
ADDRESS
RELATIONSHIP TO DECEDEN-
A. Kathe A. Masters
410 Maple Street
Lemoyne PA 17043
Daughter
B
c
JOlm Y-OWNED PROPERlY:
LETIER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTlY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENrS INTERE:
1. A. Members 1 st Federal Credit Union 2,930.00 50. 1,465.01
Account #221618
TOTAL (Also enter on line 6, Recapitulation) $ 1 465.0<
(If more space IS needed, insert additional sheets of the same size)
REV-1511 EX + (12-99)
*
COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
Nimmo Helen M.
ITEM
NUMBER
A.
1.
2.
3.
4.
5.
6.
B.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
21
06
DellIs of decedent must be reported on Schedule I.
DESCRIPTION
FUNERAL EXPENSES:
DeRegis Walser Monuments-Engraving and Cleaning (reimbursement to Harvey Nimmo
Assumption Cemetary-Burial (reimbursement to Harvey Nimmo)
Before and After Funeral Dinner Receipts (reimbursement to Harvey Nimmo)
CNY Dove Release-release of doves at service (reimbursment to Kathe Masters L
Before and After Funeral Dinner Receipts (reimbursement to Kathe Masters)
Heffer Funeral Home-Funeral Bill
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s) Kathe A. Masters
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City
State
Zip
Year(s) Commission Paid:
AttomeyFees Blakey, Yost, Bupp & Rausch, LLP
Family Exemption: (If decedenfs address is not the same as daimanfs, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
State
Zip
Probate Fees Register of Wills
Accountanfs Fees
Tax Return Preparer's Fees
Reimbursement to Kathe Master-Misc Items needed (oriental trading)
Reimb. to Kathe Masters for payment of hotel room for family in town for service
Cumberland County-Recording Fee (reimbursement to Kathe Masters)
Michaels- Note box (reimbursement to Kathe Masters)
Reimbursement to Kathe Masters for Gas
TOTAL (Also enter on line 9. Recapitulation) $
(If more space is needed. insert additional sheets of the same size)
0679
AMOUNT
398.0C
600.0C
435.Qi
195.0C
187.9i
1,766.5(
5,539.9~
5,174.9(
270.0(
84.5(
112.9~
15.0(
12.6~
30.0(
14 822.5'
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HELEN NIMMO
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I, HELEN NIMMO, also known as HELEN M. NIMMO, presently
the Ci ty of st. Augustine, County of st. Johns, and state of
Florida, being of sound and disposing mind and memory, and mindful
of the uncertainty of life and of the certainty of death, do make
and publish this my Last will and Testament, hereby revoking,
canceling and annulling all other wills and codicils heretofore
made by me.
ARTICLE I
I desire and direct that my body be cremated.
I have
left specific instructions with my family as to the disposition of
my remains. A memorial ceremony may be held at the discretion of
my Personal Representatives, hereinafter named.
ARTICLE II
I desire and direct that all of my just debts which are
properly filed against my estate and proved according to law,
including the expenses of my last illness, and the costs of
~k-ltW~d#t2
HELEN NIMMO
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administration of my estate, be paid as soon as practicable after
my death from the residuary of my estate.
I further direct that all inheritance, estate and other
similar taxes which may be assessed or levied against my estate, or
the recipients thereof, whether passing under this will or
otherwise, be paid out of my r~siduary estate as an expense of
administration and without apportionment.
ARTICLE III
I may leave a written statement or list disposing of
certain items of my personal property. Any such statement or list
in existence at the time of my death shall be determinative of the
items contained therein. with respect to all items not effectively
devised thereby, I devise in accordance with the terms of my
residuary estate as provided. If no written statement or list is
found and properly identified by my Personal Representatives within
thirty (30) days after qualification, it shall be presumed that
there is no such statement or list and any subsequently discovered
statement or list shall be ignored unless my Personal Representa-
tives has not yet made distribution of the certain items of my
personal property. The statement or list shall be effective only
if it is signed by me, and describes the items and devises with
reasonable certainty.
@~4~4#O
HELEN NIMMO .
2
ARTICLE IV
I give, devise and bequeath my wedding rings and the
wedding ring that belonged to my mother, MAGDELENE LaMONTAGNE, to
my daughter, KATHE A. MASTERS.
ARTICLE V
A. As to any home I may own at the time of my death, I
give my son, ROBERT E. NIMMO, the right to purchase it at fair
market value with the proceeds payable to my estate.
B. All the rest, residue and remainder of my estate,
both real, personal and mixed, tangible and intangible, of
whatsoever nature and wheresoever situate belonging to me at the
time of my death, not otherwise disposed of by separate writing or
devise, I gi ve, devise and bequeath to my children, HARVEY E.
NIMMO, JR., KATHE A. MASTERS, and ROBERT E. NIMMO, in equal shares,
share and share alike, per stirpes.
ARTICLE VI
I hereby nominate and appoint my children, HARVEY E.
NIMMO, JR., KATHE A. MASTERS, and ROBERT E. NIMMO, as or the
survivor of them should one be deceased, as Co-Personal Representa-
tives of my estate, to act in any jurisdiction where they are
lawfully entitled to act, without the necessity of giving bond or
other secur i ty .
I confer upon my Personal Representatives full
c.1!&H/ ); ~-(~ CJ
HELEN NIMMO
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power to sell, lease, convey, encumber or dispose of any of my
property without the order of any Court, at either public or
private sale, as they may deem necessary to properly administer my
estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
to this Last Will and Testament on the bottom margin of each page,
I have affixed my signature for better identification, at st.
h-
Augustine, County of st. Johns, state of Florida, this ZS day of
June, A.D., 1997.
~~ll~AH<'J
ELEN NIMMO
The foregoing instrument, consisting of this and three
(3) preceding typewritten pages was signed, sealed, declared and
published by HELEN NIMMO, also known as HELEN M. NIMMO, the
Testatrix, to be her Last will and Testament, in our presence, and
we, at the same time, at her request, and in her presence and the
presence of each. other have hereunto subscribed our names as
witnesses this 2~~ day of June, A.D., 1997.
'?~~ of 5T AU6lJ~..n <""\..Q M
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~A (!, "tko~ of Sr. 1Jul!>'U~~E F{ .
STATE OF FLORIDA
COUNTY OF ST. JOHNS:
AFFIDAVIT OF ATTESTING WITNESSES
r'.:"':> \,. ~e, HELEN NIMMO, ~so known as ijELEN M. NIMMO,
\A-'t-t, Ch{'I<Jl(\~-e(\ and -L.X201\1'>i r.'0t la!(~ , the
Testatrix and the witnesses respectively, whos~ names are signed to
the attached or foregoing instrument, being first duly sworn, do
hereby declare to the undersigned officer that the Testatrix signed
the instrument as her Last will and Testament and that she signed
voluntarily, and that each of the witnesses in the presence of each
4
other signed the will as a witness and that to the best of the
knowledge of each witness, the Testatrix was at the time eighteen
or more years of age, of sound mind and under no constraint or
undue influence.
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. LEN NI 0 '
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Witness
SUBSCRIBED AND ACKNOWLEDGED before me under oath by HELEN
NIMMO, the Testatrix and subscribed and sworn to before me by
ft}77' j t!.J.lRI5T/?/fSelt and j9:}.,,. ~,fJA (1- D.tlJlet ' the
witn~s on June~, 1997. The Testatrix has urnished a ____
~r~.~ 1;, 1)0( as identification.
f/
OFFICIAL SEAL
BARBARA S. CONRAD
Nota(~ Public, State of Florida
My cc,mm. expires July 4, 1998
l.limrr.. r~o. CC 383560
J.3~ J ~
(Notary Public state of Florida
at Large
My Commission Expires: O/..lJt/- V L
5
Albert G. Blakey
Donald B. Hoyt
Charles A. Rausch
Bradley J. Leber
David A. Mills
Stacey R. MacNeal
John J. Baranski, Jr.
Wayne G. Gracey.
Nicole M. Ehrhart
BYB
E{
Donald H. Yost
David Wm. Bupp
of counsel
Blakey, Yost, Bupp & Rausch, LlP
Attorneys at Law
· also admitted to
practice in Maryland
December 13,2006
Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, P A 17013
RE: Estate of Helen Nimmo
Estate No.: 21-06-0679
Ladies and Gentlemen:
Enclosed please find a check in the amount of $24.00 for (6) additional short certificates
for the above estate.
I am also enclosing an original and three (3) copies of a Pennsylvania Inheritance Tax
Return, along with two (2) separate checks to cover the cost of filing and the tax amount that is
due. Please return the extra copies to me along with the short certificates in the envelope
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provided. 2 g
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17 East Market Street, York PA 17401 717-845-3674 Fax 717-854-7839
Visit our website at www.blakeyyost.com
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