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HomeMy WebLinkAbout07-23-07 .-J 15056051058 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 OFFICIAL USE ONLY County Code Year File Number INHERITANCE TAX RETURN RESIDENT DECEDENT 21 07 0364 Date of Birth 174-50-5062 02/27/2007 07/15/1920 Decedent's Last Name Suffix Decedent's First Name MI Heckendorn Ruth M (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 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number 4. Limited Estate . 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received o 8. Total Number of Safe Deposit Boxes James D. Flower Jr. Esq Firm Name (If Applicable) (717) 243-6222 Saidis Flower & Lindsay REGISTER OF~~LLS USE ONL!'::~ First line of address 26 West High Street '-, C~.,:I Second line of address City or Post Office State ZIP Code DATE FII:J;.Q (j.) r-;--1 Carlisle PA 17013 i" Q.) Correspondent's e-mail address: Under penalties of perJury, 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, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGI'! ~~ON R PON ~URN 7 ' rE, ~ 07 ADDRESS 944 Graham's Woods Road, Newville, PA 17241 N RE OF PREPAREG)H:R THAN R 7 /:iJ / 0 7 Side 1 L 15056051058 15056051058 --.J ~ -.J 15056052059 REV-1500 EX Decedent's Name: Ruth M Heckendorn RECAPITULATION 1. Real estate (Schedule A). 2. Stocks and Bonds (Schedule B) . . . . . . . . . . ............ 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . 6. Jointly Owned Property (Schedule F) Separate Billing Requested . . . 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested.. . . . 8. Total Gross Assets (total Lines 1-7). . . . . 9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . 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/Sec 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, or transfers under Sec. 9116 (a)(1.2) X .0_ 16. Amount of Line 14 taxable at lineal rate x.o 45 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 0.00 228,884.64 0.00 0.00 19. TAX DUE. . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 L 174-50-5062 Decedent's Social Security Number 1. 3. 4. 5. 6. 7. 8. 9. 15. 16. 17. 18. 0.00 0.00 0.00 0.00 242,732.34 0.00 0.00 242,732.34 12,818.56 1,029.14 13,847.00 228,884.64 0.00 228,884.64 0.00 10,299.80 0.00 0.00 10,299.80 . 15056052059 --.J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENTS NAME Ruth M Heckendorn STREET ADDRESS Green Ridge Village File Number 21 07 0364 DECEDENT'S SOCIAL SECURITY NUMBER 174-50-5062 210 Big Spring Road CITY Newville STATE PA ZIP 17241 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 10,229.80 0.00 10,000.00 526.30 Total Credits ( A + 8 + C ) (2) 10,526.30 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( 0 + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (58) 0.00 226.50 0.00 0.00 0.00 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. 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: Yes No a. retain the use or income of the property transferred;.......................................................................................... D [i] b. retain the right to designate who shall use the property transferred or its income; ............................................ D [i] c. retain a reversionary interest; or.......................................................................................................................... D [i] d. receive the promise for life of either payments, benefits or care? ...................................................................... D [i] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. D [i] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. D [i] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ D [i] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 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 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 decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 PS. ~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 decedent's 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-1508 EX+ (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Ruth M. Heckendorn FILE NUMBER 21-07 -0364 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 . Checking Account #513130773, Commerce Bank. See attached letter Interest accrued to date of death 1,352.77 78,462.33 17.89 2. Time Deposit Account #311 00997, Commerce Bank. See attached letter 3. Checking Account #412236, Orrstown Bank. See attached letter I nterest accrued to date of death 2,844.06 0.77 4. Checking Account #106800411, Orrstown Bank. See attached letter Interest accrued to date of death 49,812.14 124.44 5. $50,000 Certificate of Deposit #0133, Adams County National Bank. See attached letter Interest accrued to date of death 50,000.00 49.93 6. $20,000 Certificate of Deposit #0630, Adams County National Bank. See attached letter Interest accrued to date of death 20,000.00 525.74 7. $20,000 Certificate of Deposit #0700, Adams County National Bank. See attached letter I nterest accrued to date of death 20,000.00 21.50 8. Proceeds from public sale of personal property 18,035.25 463.45 9. Ewing Brothers Funeral Home, refund 10. Interest on Farmers National Bank Certificate of Deposit 66.76 11. Interest on Orrstown Bank Checking Account 1.26 12. Interest on Orrstown Bank Money Market Account 167.72 13. Interest on Farmers National Bank Certificate of Deposit 138.08 14. Presbyterian Homes, Inc., refund 402.00 15. Interest on Orrstown Bank, Money Market Account 215.47 16. Interest on Checking Account, Commerce Bank 0.78 17. U. S. Treasury, Income Tax Refund 30.00 TOTAL (Also enter on line 5, Recapitulation) $ 242,732.34 (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 SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-07 -0364 ESTATE OF Ruth M. Heckendorn Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Assembly of God Church, Funeral Service Donna Comp, Organist at Funeral Service Pastor Diane McElwee, Funeral Service Wayne Noss Flowers, Funeral Flowers Food for Reception After Funeral 100.00 50.00 50.00 43.46 453.41 2. 3. 4. 5. B. ADMINISTRATIVE COSTS: 10. 1. Personal Representative's Commissions Name of Personal Representative(s) Fred M. Heckendorn Social Security Number(s)/EIN Number of Personal Representative(s) Street Address 944 Graham's Woods Road 4,854.64 City Newville Year(s) Commission Paid: 2007 State PA Zip 17241 2. Attorney Fees 3,500.00 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 360.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Cumberland Law Journal, Advertising Estate Notice The Sentinel, Advertising Estate Notice Kevin Wickard, Auctioneer, Public Sale Register of Wills, Fee to File Inheritance Tax Return 75.00 151.55 3,165.50 15.00 8. 9. 12,818.56 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-03) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ruth M. Heckendorn FILE NUMBER 21-07 -0364 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRiPTION OF DEATH 1. Graham Medical Clinic, Account 50.73 2. AARP, Medicare Prescription Plan 64.20 3. Philhaven, Account 30.36 4. Pinker & Associates, Account 36.78 5. Continuing Care Rx001, Account 195.07 6. Howard's Accounting, 2006 tax return preparation 170.00 7. Pennsylvania Department of Revenue, 2006 income tax 482.00 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 1,029.14 REV-1513 EX+ (9-00) '* SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Ruth M. Heckendorn FILE NUMBER 21-07 -0364 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. Emily Jane Heckendorn Lehman, 110 Carlisle Rd., Newville, PA 17241 Daughter 24,337.00 2. Fred Mohler Heckendorn, 944 Grahams Woods Rd., Newville, PA 17241 Son 24,337.00 3. Earl Leroy Heckendorn, 1222 Creek Road, Carlisle, PA 17013 Son 24,337.00 4. James Edward Heckendorn, 1781 Trindle Road, Carlisle, PA 17013 Son 24,337.00 5. Linda Mae Heckendorn Stouffer, 3 Bradi Drive, Carlisle, PA 17013 Daughter 24,337.00 6. Amy Ruth Heckendorn Day, 484 Centerville Road, Newville, PA 17241 Daughter 24,337.00 7. Joann Laree Heckendorn Schoonover, 709 Mount Rock Rd., Carlisle, PA Daughter 24,337.00 8. Kay Ellen Heckendorn Comp, 297 Oak Flat Road, Newville, PA 17241 Daughter 24,337.00 9. Ray Ccharles Heckendorn, 270 Oak Flat Road, Newville, PA 17241 Son 24,337.00 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 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) c: \wp51lwills\heckenru.wil 1Ectsl lOtll Clttb mtslClmtttl OF RUTH M. HECKENDORN I, RUTH M. HECKENDORN, of 270 Oak Flat Road, Newville, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all former Wills, Codicils, or writings in the nature thereof, by me at any time heretofore made. FIRST: I hereby order and direct my Executor, hereinafter named, to pay all my just debts, funeral expenses, testamentary expenses and all Inheritance, Estate, Transfer and Succession Taxes, as soon as may be conveniently done after my death, out of my residuary estate. SECOND: I hereby give, devise and bequeath my residuary estate, of whatsoever kind and wheresoever situate, to my husband, CHARLES J. HECKENDORN, provided he survives me for a period of thirty days. THIRD: In the event that my husband shall predecease me or fail to survive me for a period of thirty days, I hereby give, devise and bequeath my residuary estate to my children, Emily Jane Heckendorn Lehman, Fred Mohler Heckendorn, Earl Leroy Heckendorn, James Edward Heckendorn, Linda Mae Heckendorn Stouffer, Amy Ruth Heckendorn Day, Joann Laree Heckendorn Schoonover, Kay Ellen Heckendorn Comp and Ray Charles Heckendorn, in equal shares, per stirpes. c:\wp51Iwillslheckenru.wil FOURTH: In the event that any of my grandchildren shall not have attained the age of 18 years at the time of my death, and shall be entitled to a share of my estate, I hereby nominate, constitute and appoint the surviving parent of said grandchild to be guardian of his or her estate until my said grandchild attains the age of 18 years. LASTLY: I nominate, constitute and appoint my husband, CHARLES J. HECKENDORN, to be the Executor of this my Last Will and Testament. In the event that my said husband, shall be unable to serve as Executor for any reason, I appoint, my son, FRED M. HECKENDORN, as Executor. It is my intention that my son, FRED M. HECKENDORN, shall be paid four (4%) percent of my gross estate for his services as Executor of my Estate. No Executor shall be required to file bond in this or any other jurisdiction. ) (; (7' tL,;X IN WITNESS WHEREOF, I have hereunto set my hand and seal this day of N tJV-J,-"/,-,-,G.<--...-- , 1995. " "" ~ . '::/ ' ... i '-- / .,;.' /~/~':' /" i ,., _ _ , /ti-clk. /7/ / ~J /LGi_i-~L/~L Ruth M.' Heckendorn SIGNED, SEALED, PUBLISHED and DECLARED in the presence of: '\0 ! ( !\,,cCC1 \)--'r-) Lt-:t,lu--/,~,).-\ , - I I II V ,-----, 1\ , ' '_J.--.," ,r r i ;'<Q/ i / ' L. -. (/~"'v ~/... 2 c: Iwp51'lwillslheckenru. wil COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND I, RUTH M. HECKENDORN, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that 1 signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to an~ acknowledg~ before me, by RUTH HECKENDORN, the Testatrix, this ,.;2fLr.d.- day of -0 tu-c )~J....\ , 1995. ~-C' -,/ ~~/, il ;,/f ;:._-LJvL-i_ '771 ,/..i:j':k.&:.-c<:;t.-6-'7 ~i'" Ruth M. Heckendorn, Testatrix Lr~ 1.u ~y::\JJ ccK?- Notary Public _ NOTARIAL SEAl. MERLENE MARHEVKA. Notary PlilIic Cartisil, Cumbertand CoIJ1ly. Pa My Commission Expires MlI98 3 . . . ~ c: \wp5 ilwillslheckenru. wil COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND We, James D. Flower, Jr. and James D. Flower the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testatrix sign and execute the instrument as her Last Will; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by James D. Flower, Jr. and James D. Flower this C2 tLoL day ofol0L4f.'-.h.c\ 1 1995. \ ~, It I ,. . . i (~) ~/v> J \ \ ~\..'l--'lA.A...) ~ . ",' j):..vU~-._~ i Witness I . / \ ! ~i /. .~LJ~L,Ct-'.7--~--f '--', !' . \ iCO->-Crn/ Witness Lrxyl Q tot ~C<-KC-_ Notary P 'c NOTARIAL SEAl MERLENE MARHEVKA. Notary Plblic Carisle, CUmberland Collty, PI. My Commission Expires sN98 4 April 26, 2007 APR J 'Z 2007 Commerce eBank Saidid, Flower & Lindsay 26 West High St Carlisle, PA 17013 RE: Estate of: Ruth M Heckendorn Tax Identification Number: 179-50-5062 Date of Death: 2-27-0 Dear Sirs: This letter is in reference to decedent account information you requested for the individual listed above. We are able to provide the following: Account Type: Checking Account Number: 513130773 Date Opened: 11-15-99 Primary Owner: Ruth Heckendorn Date of Death Balance: 1352.79 Accrued Interest: .02 Principal Balance: 1352.77 Account Type: Time Deposit Account Number: 1100997 Date Opened: 1-26-06 Primary Owner: Ruth Heckendorn Date of Death Balance: 78,480.22 Accrued Interest: 17.89 Principal Balance: 78,462.33 Please feel free to contact me at (717) 412-6134 if I may be of further assistance. Beverly Bunnell Day2 Specialist/Deposit Services Commerce Bank Commerce Bank / Harrisburg, N.A. PO Box 4999 3801 Paxton Street Harrisburg, PA 17111-0999 commercepc.com ~ ORRSTOWN BANK APR I 0 2007 A Tradition of Excellence April 18, 2007 77 East King Street P.O. Box 250 Shippensburg, PA 17257 TO: James D Flower Jr Said is, Flower & Lindsay 26 W High St Carlisle, PA 17013 FROM: Andrew G Ott Customer Service Officer 22 S Hanover St Carlisle, PA 17013 RE: ESTATE OF RUTH M HECKENDORN DATE OF DEATH: FEBRUARY 27,2007 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE, THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK: CHECKING ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST 412236 Ruth M Heckendorn 10/02/1996 2,844.06 + .77 = 2,844.83 % Fred Heckendorn 106800411 Ruth M Heckendorn % Fred Heckendorn SAVINGS ACCOUNTS 19/12/2006 49,812.14 + 124.44 = 49,936.58 ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST CERTIFICATES OF DEPOSIT ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST 4000003150 Ruth M Heckendorn 2/9/2004 Redeemed 2/13/07 % Fred Heckendorn 5060059690 Ruth M Heckendorn 09/12/2000 % Fred Heckendorn Redeemed 09/13/06 w.orrstown.com APR J 0 2001 ~ ADAMS COUNlY NATIONAL BANK April 18, 2007 James D. Flower, Jr., Esquire SAIDIS, FLOWER & LINDSAY 26 West High Street Carlisle, PA 17013 Dear Mr. Flower: Ruth M. Heckendorn had 3 time dertificates of deposit with this bank, all in her name alone - #0133 for $50,000.00 with $49.93 accrued interest as of Feb. 27, 2007; #0630 for $20,000.00 with $525.74 accrued interest as of Feb. 27, 2007; #0700 for $20,000.00 with $21.50 accrued interest as of Feb. 27, 2007. These are the only accounts Mrs. Heckendorn had at the time of her death. ~~~Yd~_I Caro l;;r;:;;~~~ Executive Vice President PO Box 3129, GETTYSBURG, PA 17325 I PHONE 717.334.3161 I TOLL FREE 888.334.2262 I www.acnb.com