HomeMy WebLinkAbout03-01-07
II 6l + (6-00)
--
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV.1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
II
06
1126
NUMBER
DECEDENT'S NAME (LAST, FIRST. AND MIDDLE INITIAL)
Beecher, Jeanette N.
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
~
z
W
Q
W
CJ
W
Q
180-01-9726
THIS RETuRN MUST BE FILED IN DUPUCAlC WITH THE
11-01-2006
11-11-1914
REGISTER OF WillS
SOCIAL SECURITY NUMBER
(IF APPUCABLE) SURVIVING SPOUSE'S NAME ( LAST. FIRST AND MIDDLE INITIAL)
I!!
:ll::!~
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CJflll
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~ 1. Original Return
o 4. Umited Estate
~ 6. Decedent Died Testate (Attach
copy c:I Will)
D 9. Litigation Proceeds Received
D 2. Supplemental Return
o
D
D
4a. Future Interest Compromise (date of death after
12-12-82)
7. Decedent Maintained a Uving Trust (Attach
copy of Trust)
10 Spousal Povertv Credit (date of death belween
. 12-31-'11 and 1-1-95)
D 3. Remainder Relum (date of death prior to 12-13-82)
o 5. Federal Estate Tax Return Required
o 8. Total Number of Safe Deposit Boxes
D.' 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
~ NAME COMPLETE MAlUNG ADDRESS
i Richard l. Webber, Jr., Esquire
0 FIRM NAME (If applicable)
L 126 East King Street
'" Weigle & Associates, P.C.
i Shippensburg, PA 17257
0 TELEPHONE NUMBER
CJ 1"--3
717-532-7388 0 (.:;:)
c:::>
1. Real Estate (Schedule A) (1 ) None
/'0
2. Stocks and Bonds (Schedule B) (2) None \
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None c') C)
-0
4. Mortgages & Notes Receivable (Schedule D) (4) None () Q -T1 -7*
? -) ::0 w
5. Cash. Bank Deposits & Miscellaneous Personal Property (5) 59,195.19 3? _.-i . C)
(Schedule E) - , f
Z 6. Jointly Owned Property (Schedule F) (6) None .-
0 D Separate Billing Requested
~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) None'
=:) (Schedule G or L) D Separate Billing Requested
~
a:: 8. Total Gross Assets (total Unes 1-7) (8) 59.195.19
c(
CJ 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 14,292.54
w
II:
10. Debts of Decedent. Mortgage Uabilities, & Liens (Schedule I) (10) 529.58
11. Total Deductions (total Lines 9 & 10) (11 ) 14,822.12
12. Net Value of Estate (Line 8 minus Line 11) (12) 44,373.07
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has (13) 0.00
not been made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 44,373.07
seE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Une 14 taxable at the spousal tax rate, 0.00 x .00 (15) 0.00
or transfers under Sec. 9116(a)(1.2)
z
0 .045 (16) 1,996.79
i= 16. Amount of Line 14 taxable at lineal rate 44,373.07 x
~
=:)
11. 17. Amount of Line 14 taxable at sibling rate 0.00 x .12 (17) 0.00
::E
0
CJ 18. Amount of Line 14 taxable at collateral rate 0.00 .15 (18) 0.00
g x
19. Tax Due (19) 1,996.79
20.00
CHECK HERE IF VOL' ARE REOUESTING ,f'J, REFUND OF ,tiN OVERPAYMENT
Copyright 2002 form software only The Lackner Group, Inc.
Form REV.1500 EX (Rev. 6-00;
· Decedent's Complete Address:
STREET ADDRESS
101 North Prince Street,
CITY Shippensburg
ISTATE PA
IZIP 17257
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. CreditslPayments
A Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
1,996.79
1,900.00
99.84
Total Credits (A + B + C)
(2)
1,999.84
3. InterestlPenalty 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. (4)
Check box on Page 1 Line 20 to request"' 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. (5A)
B. Enter the total of Line 5 + 5A This is the BALANCE DUE. (5B)
3.05
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLO\NING 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;.................................................................................. ~ .~
~ :::~ :~~::=~~~~~7:~.~~~~~.~~.~~.:.~~.~.~~~~~.~~.~~.~~~:~::::::::::::::::::::::::::::::::::::: :.
d. receive the promise for life of either payments, benefits or care? .............................................................. x
2. If death occurred after Oecember 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? .................. ................... .............. ......... ........... ...................... ....... ........ ........... D [!]
3. Did decedent own an "in trust for" or payable upon death bank account or seauity at his or her death? ......... D [!J
4. Did 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 of peljlM)'. 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, ~ and
com. . DecI .. of rer other than the pelSonal 've is based on all infonnation of which has an knowfed e.
SIGNATURE ON RESPONSIBLE FOR RUNG RETURN ADDRESS DATE
SallY,. n 9 Graham Road
Newville, PA 17241 ~
ADDRESS
SIGNATURE OF PRePARER OTt:!ER THAN REPRESENTATIVE .
Richard L Webber, Jr., Esquire
~ . .'1''----"
ADDRESS
DATE
126 East King Street
Shlppensburg, PA 17257
~/:lC c.) 7
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 riet value of transfers to or for the use of the surviving spouse is 0%
[72 P.S: ~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. ~9116 (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. ~9116 (a) (1.3)]. A sibling is
defined under Section 9102, as an individual who has at leastone parent in common with the decedent, whether by blood or adoption.
Rev-1508 EJ(+ (6-98)
*
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDEN1" DECEDENT
ESTATE OF
Beecher, Jeanette N.
FILE NUMBER
21-06-1126
Include the proceeds of Iltigetion end the date the proceeds were received by the estate.
All property jol~ with the right of survivorship must be disclosed on schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 F&M Trust - CD #014-2978470 9,638.29
Accrued interest on Item 1 through date of death 120.84
2 F&M Trust Checking Account #33-07484 303.37
3 F&M Trust - Money Mgt. #70-67917 14,574.52
Accrued interest on Item 3 through date of death 4.94
4 Farmers National Bank Checking Acct. 368.54
Accrued interest on Item 4 through date of death 0.49
5 Patriot Federal Credit Union 15 Month CD (42) #5000026280 34,140.11
Accrued interest on Item 5 through date of death 4.46
6 Patriot Federal Credit Union Prime Share (00) #5000026280 39.60
Accrued interest on Item 6 through date of death 0.03
TOTAL (Also enter on Line 5, Recapitulation)
59.195.19
(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 E (Rev. 6-98)
REV-1151 Be+ (12")
*
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Beecher, Jeanette N.
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21-06-1126
ITEM
NUMBER
A. FUNERAL EXPENSES:
DESCRIPTION
AMOUNT
See continuation schedule(s) attached
8,955.67
B.
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Sally L. Kann
Social Sea.uity Number(s) I EIN Number of Personal Representative(s):
Street Address 9 Graham Road
City Newville
Year(s) Commission paid 2007
State PA Zip 1n41
2,959.75
2.
Attomey's Fees
Weigle & Associates, P .C.
2,000.00
3. Family Exemption: (If decedenfs address is not the same as daimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
State
Zip
4.
Probate Fees
182.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
Other Administrative Costs
195.12
TOTAL (Also enter on line 9, Recapitulation)
14,292.54
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 6-98)
Rev-15021!JS+ (6-98)
*
SCHEDULE H-81
PERSONAL REPRESENTATIVE'S
COMMISSIONS
continued
COMllCINWEAL TH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESlOENT DECEDENT
Beecher, Jeanette N.
FILE NUMBER
21-06-1126
ESTATE OF
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Sally Kann
2,959.75
.,
Subtotal
2,959.75
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B1 (Rev. 6-98)
Rev-1502 6)(+ (6-98)
*'
SCHEDULE H-A
FUNERAL EXPENSES
continued
CONMONWEAL.1H OF PENNSYLVANIA
INHB'tITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Beecher, Jeanette N.
FILE NUMBER
21-06-t126
ITEM
NUMBER DESCRIPTION AMOUNT
1 Donations for Pastors, Organist, Staff .242.93
2 Eby Granite Works - Engraving Fee 300.00
3 Egger Funeral Home 7,760.81
4 Food for Funeral 635.49
5 Thank You Cards - Postage for Cards 16.44
Subtotal
8,955.67
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA.1500 Schedule H-A (Rev. 6-98)
R8v-1502 ElX+ (6-98)
'*
SCHEDULE H-B2
ATTORNEY'S FEES
continued
COMMONWEAl. 'Ilt OF PEJoIltSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Beecher, Jeanette N.
FILE NUMBER
21-06-1126
ITEM
NUMBER DESCRIPTION
1. Weigle & Associates,P.C.
AMOUNT
2,000.00
Subtotal
2.000.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B2 (Rev. 6-98)
Rev-1502 EX+ (&-91)
*
SCHEDULE H-B4
PROBATE FEES
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Beecher, Jeanette N.
FILE NUMBER
21-06-1126
ITEM
NUMBER
1
DESCRIPTION
Cumberland County Register of Wills - Probate Fee
AMOUNT
182.00
Subtotal
182.00
Copyright (c) 2002 form software only The Lackner Group,lnc.
Form.PA-1500 Schedule H-B4 (Rev; 6-98)
ReY-1502 8(+ (6-98)
*
SCHEDULEH..7
OTHER
ADMINISTRATIVE COSTS
continued
Cow.tC>>M'EALlH OF PelNSYLVANIA
INHERITANCE TAX RE'T\JRN
RESIDENT DECEDENT
Beecher, Jeanette N.
FILE NUMBER
21-06-1126
ESTATE OF
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Cumberland. Cour1tyRegister of Wills - Filing Fee for Inheritance Tax Return
.15.00 .
2
Cumberland Law Journal - Legal Advertisement
75.00
3
Shirley W. Ahle~ - Witness Fee
25.00
4
Valley-Times Star- Legal Advertisement
.. 80~12
Subtotal
195.12
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6-98)
Rev-1512 1iX... (6-98)
'*
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEAL 1H OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Beecher, Jeanette N.
FILE NUMBER
21-06-1126
Include urnlmburaecl medical expenses.
ITEM
NUMBER DESCRIPTION
1 Chambersburg Hospital
VALUE AT DATE
OF DEATH
28.60
2 Embarq
28.06
3 Health Care Center
428.00
4 Millennium Phy Sys East - Prescriptions
29.81 .
5 Penelec
15.11
TOTAL (Also enter on Line 10, Recapitulation)
529.58
(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 EiK+ (9-00)
*
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
. NUMBER
Beecher, Jeanette N.
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS pndude outright spousal
C1istrlbutions, and transfers
under Sec. 9116(aX1.2)]
I.
David E. Beecher
110 Central Way
Shippensburg, PA 11257
Robert L. Beecher
8 Sandbank Road
Newville, P A 17241
Sally L. Kann
9 Graham Road
Newville, PA 17241
Donna M. Nye
197 Parkwood Lane
Chambersburg, PA 17201
Joann C. Oboczky
19 Pine Woods Court
Flying Hills
Readina. PA 19607
RELATIONSHIP TO
DECEDENT
Do Not UstTrustllelal
Son
Son
Daughter
Daughter
Daughter
FILE NUMBER
21;'06-1126
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
One-Fifth
One-Fifth
One-Fifth
One-Fifth
One-Fifth
8,874.61
8,874.61
8,874.61
8,874.61
8,874.61
Total 44,373.05
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate. on Rev 1500 cover sheet
ll. NON-TAXABLE OISTRIBUTIONS:
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-15oo COVER SHEET -
For'm PA-1500 Schedule J (Rev. 6-98)
0.00
..
j[nsl 3ltlIi11 aub <!kshumnt
I, JEANETTE N. BEECHER, of South Newton Township,
Cumberland County, Pennsylvania, declare this to be my last will and
~evoke all wills which I have previously made.
I I direct my executors hereinafter named to sell all
of my real and personal property at either public or private sale or
sales, as they may deem hest; and after payment of all of my just deb s,
inheritance and similar taxes payable by reason of my death, whether
upon property passing under this will or otherwise, and expenses of
administration, to add the proceeds thereof to my residuary estate
which I give and bequeath in equal shares to my five children, and if
any child shall predecease me to his or her natural born issue per
stirpes. If my son, Robert, should predecease me, I give and bequeat
his share to his surviving spouse, Roberta Beecher, if living and un-
remarried, otherwise to lapse.
II Any share of my estate which shall become distribu-
table to a minor shall be deposited in a federally insured savings
account in the name of the minor and not to be withdrawn until the
minor attains the age of 18 years or on order of a court of competent
jurisdiction.
III I appoint my daughter Sally L. Kann and The First
National Bank of Newville as co-executors of this will, provided,
however, that the entire executors' commission as determined by the
schedule of fees of The First National Bank of Newville in effect at
the time of my death shall be paid to my corporate executor.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this \{"' 4vday of ~~ !. ,1978,
~&1' ~, (SAL)
Signed, sealed, published and declared
by Jeanette N. Beecher, testator above named,
as and for herlast will and testament,
written on one sheet of paper, in our
presence, who,~in her presence, at her
request, and in the presence of each
other have hereunto subscribed our names
as attesting witnesses:
\,
'~77~ )~ .
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, -17'.%Il"J~
..."!"!7"'~./.:"'~,:'-'''''~___'______'___~__."'''''_''_''
DEe 2 8 2006
December 27, 2006
Weigle & Associates, P.C.
Attorneys at Law
126 East King Street
Shippensburg, PA 17257-1397
RE: Jeanette N. Beecher
Mr. Webber:
In reference to the above customer, our records show the enclosed information to be
accurate as of November 1, 2006.
If I may be of any further assistance, please contact me.
Sincerely,
~Ste9;; ~
Data Operations Manager
717-264-6116 888-264-6116 P.0.80x6010 Chambersburg, PA 17201-6010
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./'-.... FARMERS NATIONAL BANK
OF NEWVILLE A Division of Adams County National Bank
December 21. 2006
Richard L. Webber Jr.. Esquire
WEIGLE & ASSOCIATES. P.C.
126 East King Street
Shippensburg. PA 17257-1397
RE: Estate of Jeanette N. Beecher
Dear Mr. Webber:
Mrs. Beecher had a checking with this bank in her name alone which was
opened November 16. 1984. The November 1. date of death balance was $368.54
plus .49~ accrued interest.
Sincerely yours., ~~~~
/'~7- /--
~rolyn If Kough '
PO. Box 156,Newville,PA 17241 · (717) 776-5312
1- L'LH~l.c 1t CRL1J1T tlA'l Oi\'
Honest, Straightforward Answers
'.0. Box 778. Chambersburg, PA 17201-0778
December 29, 2006
Weigle & Associates P.C.
126 East King Street
Shippensburg, P A 17257
RE: Estate of Jeanette N Beacher
To Whom It May Concern:
I am writing in regards to your request for date of death values on the above referenced member.
This account was owned individually in the name of the deceased.
Account Date of Death Accrued Interest to
5000026280 Principal DOD
Prime Share (00) $39.60 $0.03
15 Month CD (42) $34,140.11 $4.46
If you have any questions with regard to the above balances, or need additional information,
please contact a Membership Officer at 717-263-4444.
Sincerely,
Patriot Federal Credit Union