HomeMy WebLinkAbout03-21-07
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REV.1500 EX (06-05)
PA Department of Revenue
Bureau of Individual Taxes .~
PO BOX.280601 ~
Harrisburg, PA 17128-0601
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
15056041147
OFFICIAL USE ONLY
County Code Year
INHERITANCE TAX RETURN 2 1 0 6
RESIDENT DECEDENT
File Number
1159
Date of Birth
168243470
12242006
10101914
Decedent's Last Name Suffix
FARNER
Decedent's First Name
GLADYS
MI
K
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
Spouse's First Name
MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
[!' 1. Original Return 0 2. Supplemental Retum 0 3. Remainder Retum (date of death
prior to 12-13-82)
4. Limited Estate 0 4a. Future Interest Compromise 0 5. Federal Estate Tax Retum Required
(date of death after 12-12-82)
[KJ 6. Decedent Died Testate 0 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
0 9. Litigation Proceeds Received 0 10 Spousal Pov~ Credit ~date of death 0 11. Election to tax under Sec. 9113(A)
. between 12-31-91 and -1-95) (Attach Sch. 0)
~ORRESPONDENT. THIS SECTION MUST BE COMPLETED. AlL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
ame Daytime Telephone Number
CHRISTOPHER E. RICE 7172433341
Firm Name (If Applicable)
HARTSON LAW OFFICES
REGISTER ~ WILLS USIf:9NL Y
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Second line of address
'.~~3~
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3:
First line of address
10 EAST HIGH STREET
City or Post Office
CARLISLE
State
PA
ZIP Code
17013
DA
:J:J
FILED
-,
co
Correspondent's e-mail address:
Under penalties of perjury, I declare that I have examined this retum, including accompanYing schedules and statements. and to the best of my knowled~ and belief,
it is tru rrect and campi ration of preparer other than the personal representative is based on all information of which preparer has any knOWledge.
SIG E OF P ON OR FILING RETURN DATE
Brian L. Kline
.; 2/-(51
120 Standlake Way, Mechanicsburg, PA 17055
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
(~.h-J.-- ? ~ Christopher E. Rice
ADDRESS
DATE
~- 2/- D 7
10 East High Street, Carlisle, PA 17013
L
Side 1
1SD5bDlf11lf7
1SD5bDlf11lf7
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15D5bD42146
REV-1500 EX
Decedenl'sName: Gladys K. Farner
RECAPITULATION
Decedent's Social Security Number
168243470
1. Real Estate (Schedule A}..................................................................................... 1.
2. Stocks and Bonds (Schedule B).......................................................................... 2.
3. Closely Held Corporation. Partnership or Sole-Proprietorship (Schedule C)......... 3.
4. Mortgages & Notes Receivable (Schedule D)....................................................... 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E}.............. 5.
18,990.06
6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested............ 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) 0 Separate Billing Requested............ 7.
8. Total Gross Assets (total Lines 1-7}.................................................................. 8.
18,990.06
8,068.42
199.74
8,268.16
10,721.90
3,000.00
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}................................................................. 11.
12. Net Value of Estate (Line 8 minus Line 11}.......................................................... 12.
13. Charitable and Governmental Bequests/See 9113 Trusts for which
an election to tax has not been made (Schedule J>.............................................. 13.
14. Net Value Subject to Tax(Line 12 minus Line 13}.............................................. 14.
TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, of
transfers under Sec. 9116
(a)(1.2) X ~
16. Amount of Line 14 taxable
at lineal rate X .045
17. Amount of Line i4'iaX'able
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
7,721.90
0.00
0.00
15.
0.00
16.
120.00
17.
18. 1,008.29
19. 1,128.29
0.00
1,000.00
6,721.90
19. Tax Due...............................................................................................................
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
D
L
Side 2
1505b042148
15D5bD42146
~
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21..06-1159
DECEDENT'S NAME
Gladys K. Farner
STREET ADDRESS
442 Walnut Bottom Road
CITY I STATE /ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
1,128.29
56.41
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + B + C)
(2)
56.41
Total Interest/Penalty (0 + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is thtOVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE
(3)
(4)
(5) 1,071.88
(SA)
(5B) 1,071.88
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
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;................................
c. retain a reversionary interest; 0[...........................................................................................................
d. receive the promise for life of either payments, benefits or care?...........................................................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?............. ....................................................... .................... ........................ D [!J
3. Did decedent own an "in trust for" or payable upon death bank account or security 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.
Yes No
D [!]
D [!]
II [!]
'Xl
L::."
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 three (3) percent [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 zero
(0) percent [72 P.S. ~9116 (a) (1.1) (Ii)]. The statutedoes not exemota 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 zero (0) percent [72 P.S. ~9116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedenfs lineal beneficiaries is four and one-half (4.5) percent,
except as noted in 72 P.S. ~9116 1.2) [72 P.S. ~9116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedenfs siblings is twelve (12) percent [72 P.S. ~9116 (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-15G8 EX+ (S-98)
*'
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEAl. TH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Farner, Gladys K.
FILE NUMBER
21..Q6-1159
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property Jolntly-owned with the rtght of eurvlvOf'llhlp muet be dlecloeed on echedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Bank of Landisburg, CD#700015229 6,249.93
Accrued interest on Item 1 through date of death 106.85
2 Bank of Landisburg checking account # 0610356 734.04
3 M&T Bank savings account 015004200057617 10,247.87
Accrued interest on Item 3 through date of death 14.48
4 Nickel Funeral Home, excess funds from burial account 99.08
5 United Church of Christ Homes, refund 1,537.81
...
TOTAL (Also enter on Line 5, Recapitulation)
18,990.06
(If more space is needed, additional pages at the same size)
Copyright (c) 2002 fonn software only The Lackner Group, Inc.
Fonn PA-1500 Schedule E (Rev. 6-98)
REV-1151 EX+ (12-99)
*'
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEAlTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Farner, Gladys K.
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21-06.1159
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s) attached 6,356.78
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. Attorney's Fees Martson Law Offices (estimated) 1,500.00
3. Family Exemption: (If decedent's address Is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees Cumberland County Register of Wills 92.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 119.64
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 8,068.42
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 6-98)
l!-.." '7~n-r.;;:~---
Rev-1502 EX+ ('-98)
.
SCHEDULE H-A
FUNERAL EXPENSES
continued
COMMONWEAlTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Farner, Gladys K.
FILE NUMBER
21-06-1159
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Nickel Funeral Home, Landisburg, PA
6.356.78
Subtotal
6.356.78
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-A (Rev. 6-98)
Rev.1502 EX+ (8-11)
.
SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Farner, Gladys K.
FILE NUMBER
21-06-1159
ITEM
NUMBER
1
DESCRIPTION
Certified mailing, Department of Public Welfare
AMOUNT
4.64
2
Cumberland County Register of Wills, filing fee, Inheritance Tax return
15.00
3
Martson Law Offices - Reserved for addition fees and miscellaneous expenses
100.00
Subtotal
119.64
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6.98)
Rev-1512 EX+ (6.98)
.
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Farner, Gladys K.
FILE NUMBER
21-06.1159
Include unntlmbunMd medical .xp.n....
ITEM
NUMBER DESCRIPTION
1 PharMerica, account payable
VALUE AT DATE
OF DEATH
199.74
TOTAL (Also enter on Line 10, Recapitulation)
199.74
(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+ (9.001
.
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
1
Farner, Gladys K.
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal
aistributlons and transfers
under Sec. 9116(a)(1.2)]
Sara J. Comp
722 Pine Hili Road
Landisburg, PA 17040
RELATIONSHIP TO
DECEDENT
Do Not L1R Tru.teel.1
FILE NUMBER
21-06-1159
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
NUMBER
I.
Niece
One-half of
estate residue
4,163.27
2
Pauline Farner
1805 Westfield Rd.
Harrisburg, PA 17112
Sister
1,000.00
3
Brian L. Kline
120 Standlake Way
Mechanicsburg, PA 17055
Grand Nephew One-half of
estate residue
4,163.27
Total 9,326.54
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
See continuation schedule(s) attached
3,000.00
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-15oo COVER SHEET
3,000.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule J (Rev. 6-98)
Rev-1502 EX+ (,....,
.
SCHEDULE J-IIB
CHARITABLE AND GOVERNMENTAL
DISTRIBUTIONS
continued
COMMONWEALTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Farner, Gladys K.
FILE NUMBER
21-06-1159
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Mt. Zion Lutheran Church
800 Falling Springs Road
P.O. Box 207
Landisburg, PA 17040
3.000.00
Subtotal
3.000.00
Copyright (c) 2002 form software only The Lackner Group. Inc.
Form PA.1500 Schedule J-IIB (Rev. 6-98)
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F:\FILES\DA T AFILE\Estate Plarming\ 1 0697. will. 1
LAST WILL AND TESTAMENT
ORIGINAl RETAINED BY:
LAW OFFK'ES
.:4fA~ fJ:u.wkrc/f. CWdnam.. 6 c!.'tto
A PROFElISIONAll"OltPORATtON
TEN IlAS1' HIGH STaEET
C'AUJSUI. PA 111I1
pm JQ..1MI
I, GLADYS K. FARNER, of North Middleton Township, Cumberland County,
Pennsylvania, being of sound and disposing mind and memory, do hereby make, publish and declare
this to be my Last Will and Testament, hereby revoking any and all former Wills or Codicils by me
made.
1.
I direct that all my legally enforceable debts, funeral expenses, testamentary expenses and
all inheritance taxes (whether such taxes may be payable by my estate or by any recipient of any
property) shall be paid from my residuary estate as soon as practicable after my decease and as part
of the administration of my estate. My Executors shall have no duty or obligation to obtain
reimbursement for any such tax so paid, even though on proceeds of insurance or other property not
passing under this Will.
2.
I give, devise and bequeath the following items:
a. My homemade cedar chest to JAMES and SHIRLEY KAIN, or the survivor;
b. One of my hall trees to LEROY and ADA COMP, or the survivor; my other hall tree
to CARL and DORIS BOLZE, or the survivor;
c. My walnut cedar chest and my grandfather clock to my grandnephew, BRIAN
KLINE; and
d. I direct that my Executors shall distribute in kind, all of my fancy work, to include
my bedcovers, blankets and afghans, bed linens and pillows, to my relatives as they
deem appropriate and without regard to equality.
3.
I give, devise and bequeath the following monetary bequests:
a. The sum of Three Thousand Dollars ($3,000.00) to MT. LUTHERAN ZION
CffiJRCH, Landisburg, Pennsylvania, to be divided one-half to its cemetery
Page 1 of 4 Pages
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[Initials]
association and the remaining one-half to be an unrestricted bequest to the church;
and
b. The sum of One Thousand Dollars ($1,000.00) to PAULINE FARNER.
4.
I give, devise and bequeath the residue of my estate, of whatever nature and wherever situate,
as follows:
a. Fifty percent (50%) thereof to my grandnephew, BRIAN L. KLINE, provided that
should he predecease me, such share shall be added to the share set forth in
subparagraph b of this paragraph; and
b. Fifty percent (50%) thereofto SARA J. COMP, provided that should she predecease
me, such share shall be distributed to her grandchildren who shall be living at the
time of my death.
5.
I nominate, constitute and appoint BRIAN L. KLINE and SARA J. COMP, or the survivor
of them, as Executor( s) of my estate.
6.
I direct that my Executors shall not be required to file a bond to secure the faithful
performance of their duties in any jurisdiction.
7.
I authorize and empower my Executors, in their sole and absolute discretion, to purchase or
otherwise acquire and retain any investments of which I die seized or any real or personal property
of any nature; to sell, lease, pledge, mortgage, transfer, exchange, dispose of or grant options in
regard to any or all property of any kind fonning a part of my estate for such terms and such prices
as they may deem advisable; to borrow money for any purposes connected with the protection and
preservation of my estate; to mortgage or pledge any real or personal property fonning a part of my
estate or to join in or secure the partition of same; to compromise any claims or demands of my
estate against others or of others against my estate; to make distribution in kind and to cause any
share to be composed of cash, property or undivided fractional shares in property different in kind
Page 2 of 4 Pages
,;;,{/ J--
t-'"" t ,r ',';. / ;
-[InitIals]
from any other share; to employ agents, attorneys and proxies and to delegate to them such power
as my Executors consider desirable and to pay reasonable compensation for such services as may
be rendered by such agents, attorneys and proxies; and to execute and deliver such instruments as
may be necessary to carry out any of these powers. In addition, I direct that my Executors shall have
the power to conduct an inventory of any safe deposit box necessary to the administration of my
estate.
IN WITNESS WHEREOF I have hereunto set my hand and seal this /? zt! day of
Scr>rE""I$~ , ~DO~.
~;:~~~~~~
(SEAL)
SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, as and
for her Last Will and Testament, in the presence of us, who at her request, have hereunto subscribed
our names as witnesses thereto, in the presence of the said Testatrix and of each other.
~d~
t~LtF G.jk.0~
I
Page 3 of 4 Pages
\ .
.
COMMONWEALTH OF PENNSYL VANIA )
: SS.
COUNTY OF CUMBERLAND )
We,GladysK.Farner,E&c.c/~D t. ~,.ydP~and ~"'~~,,~ y ~""'JO;rz,N:
the Testatrix and the witnesses, respectively, whose names are signed to the foregoing instrument,
being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and
executed the instrument as her last Will and that the Testatrix has signed willingly, and that the
Testatrix executed it as her free and voluntary act for the pwposes therein expressed, and that each
of the witnesses, in the presence and hearing of the Testatrix, signed the Will as a witness and that
to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of
sound mind and under no constraint or undue influence.
A/>~.I~ fzu~
Gladys K. er; estatrix
- ~~~/~
Witness
4~ 7" G.:j &.- -
Wltn ss
Subscribed, sworn to and acknowledged before me by Gladys K. Farner, the Testatrix, and
subscribed and sworn to before me by &::~- ~D L. ~./S4~"..P and
A?~.-.9 )/. C~.,e>>~ , the witnesses, this /9~ay of~~e'~ .
C~4r-'~Y~,~~
Notary Public (7
NOTARIAl SEAL
CORRINELMY~
Carlisle Boro.
Commission Ex . 27.
Page 4 of 4 Pages
The 8an~ of Landisburs ESTABLISHED 1903
P.O. BOX 179 · LANDISBURG, PA 17040
Bank records indicate the following account
\.
balances on 12/24/2006 for
Farner, Gladys K.
SS#
168-24-3470
120 Standlake Way
Mechanicsburg PA 17055
Acct Sole
Ooened Ownershil2
Opened
prior to Yes
10 years ago
01/25/05
Jt Acct
With
Balance
Prior to Interest Accrued
Interest Bearing Interest
734.04 No ~;.
Account
Number
~
0610356
DDA
Burial Fund with
Nickel Funeral Home
700015229
CD
6,249.93 Yes 106.85
rf~G
.Jt" ~;
BY
C(!)fficw, ~ ~ N"2.
LANDISRIJRC-; - 717-7RO_1?11 . 01 AII\I l':").l. ')""
"'"', .....-. .......- - .
I! M&fBank
499 Mitchell Road, MiIlsboro, DE 19966 Mail Code DE-MB-12
Phone (888) 502-4349
Fax (302) 934-2955
January 5, 2007
Martson Deardorff Williams & Otto
Attorneys At Law
10 East High Street
Carlisle, Pennsylvania 17013
Re: Estate of: Gladvs K Farner
Social Securitv: 168-24-3470
Date of Death: December 24. 2006
Dear Sir or Madam:
Per your inquiry received December 29, 2006, please be advised that at the time of death, the above-named decedent bad on
deposit with this bank the following:
1.
Type of Account
Savings Account
Account Number
015004200057617
Ownership (Names oj)
Gladys K Farner ...
Opening Date
05/04/93 Closed 01/02/07
Balance on Date of Death
$10,247.87
Accrued Interest
$ 14.48
Total
$10,262.35
Please be advised, there was no safe deposit box found for the above decedent.
* For further account infonnation, regarding ownership, closures and/or reimbursement of funds, etc., please caD
the North Middleton Office # 717-240-4521.
'~-r~
Nancy Clagett
Records Management
c1~c L3