HomeMy WebLinkAbout08-22-07
~EV-1500 EX (6-00)
OFFICIAL USE ONLY
COMMONWEAL TH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Diehl Mar'orie
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
11/16/2006 12/13/1904
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
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COUNTY CODE
....QL 0023 _ _ _
YEAR NUMBER
B
SOCIAL SECURITY NUMBER
194-26-6488
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
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001
04
006
09
Original Retum
Lim~ed Estate
o 2. Supplemental Retum 0 3. Remainder Retum (dale of death prior to 12-13--82)
o 4a. Future Interest Compromise (date at death after 12-12-82) 0 5. Federal Estale Tax Return Required
o 7. Decedent Maintained a Living Trust (Attach copy of Trust) L 8. Total Number of Safe Deposit Boxes
o 10. Spousal Poverty Credit (date of death between 12-3'-9' and ,.'-95) 0 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
Decedent Died Testale (Attach copy at Will)
Litigalion Proceeds Received
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
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Richard C. Snelbaker
FIRM NAME (If Applicable)
Snelbaker & Brenneman,P.C.
TELEPHONE NUMBER
44 West Main Street
Mechanicsburg, PA 17055
717-697-8528
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1. Real Estate (Schedule A)
0.00
0.00
0.00
0.00
(- ..... J
bfriClAL USE O~,
(1)
2. Stocks and Bonds (Schedule B)
(2)
-,
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3. Closely Held Corporal ion , Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivabie (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5)
Z 6. Jointly Owned Property (Schedule F) (6)
0 o Separate Billing Requested
i=
:3 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
:J (Schedule G or L)
I-
0:: 8. Total Gross Assets (total Lines 1-7)
<C
0
W 9. Funeral Expenses & Administrative Costs (Schedule H) (9)
a::
10. Debts of Decedent, Mortgage Liabil~ies, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
1\..1
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6,992.52
0.00
c")
<....>
-)
0.00
(8)
2,506.70
68,361. 35
6,992.52
(13)
70,868.05
(63,875.53)
0.00
(11)
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)
(12)
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
(14)
(63,875.53)
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
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0.00 x .0 ~(15)
0.00 x .0 45 (16)
0.00 x .12 (17)
0.00 x .15 (18)
(19)
0.00
0.00
0.00
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
20.
[KJ
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
0.00
0.00
19. Tax Due
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
3W46451.000
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Dec~dent's Complete Address:
STREET ADDRESS
732 Messiah Villa
Cumberland County
CIIY
Mechanicsbur
er Allen
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
STATE
PA
"' ~
170sd
(1)
0.00
0.00
0.00
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + B + C) (2)
0.00
0.00
0.00
Total Interest/Penalty (D + E) (3)
0.00
4. If Line 2 ;s greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
0.00
A. Enter the interest on the tax due. (5A)
0.00
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
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; or . . . . . . . . . . . . . . . . . . . . . . . .
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
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D
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 perjury. I declare that I have examined this retum, including accompanYing scheduies and statements. and to the best of my knowledge and belief. it is true. correct and complete
Declaration of preparer oth~:r..,Q1an the personal representa "t{"'J:I:fteS on all information of which preparer has any knowledge.
SIGNATURE OF PE TUR , DATE
Yes
No
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ADDRESS
1315 Fieldstone Drive, Mount
ADDRESS
Richard C. Snelbaker, Esquire
.a"t..--
For dates of death on or after July 1. 1994 and before January 1, 1995, the tax rale imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 PS 99916 (a) (1.1) (il].
For dates of death on or after January 1, 1995, the tax rale imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 9 9116 (a) (1.1) (ii)]
The statute does not exempt 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 nalurai 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 benefciaries is 4.5%. except as noted in 72 P.S. 9 9116(1.2) [72 P.S. 9 9116(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. 9 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has aI/east one parent in common with the decedent, whether by blood or adoption.
3W4646 1.000
REV-1508 EX + (6-98)
COMMONWEALTH OF PENNSYL VANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Mar;orie B. Diehl
ITEM
NUMBER
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
FILE NUMBER
21 07 0023
DESCRIPTION
VALUE AT DATE
OF DEATH
1
Messiah Village
refund on resident care
586.32
2
PNC Bank, N.A.
checking account # 5070101977
6,260.68
3
Washington National Insurance Company
unused premium refund
145.52
3W46AD 1.000
TOTAL (Also enter on line 5, Recaoitulation\ $
(If more space is needed, insert additional sheets of the same size)
6,992.52
RoEV-1511 E~; (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Marjorie B. Diehl
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRA TIVE COSTS
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
DESCRIPTION
A.
FUNERAL EXPENSES:
Auer Memorial Home and Cremation Services, Inc.
funeral services
1.
B.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
1.
Name of Personal Representative(s) David H. Diehl
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address 1315 Fieldstone Drive
City Mt. Joy
State PA
Zip 17552
Year(s) Commission Paid:
2.
Attorney Fees
Snelbaker & Brenneman, P.C
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
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
1
Cumberland Law Journal
advertising Executor's notice
2
Patriot News
advertising Executor's notice
Total from continuation schedules
3W46AG 1.000
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
FILE NUMBER
21 07 0023
$
AMOUNT
459.10
349.00
925.00
83.00
75.00
100.60
515.00
2,506.70
Estate of: Marjorie B. Diehl
194-26-6488
Schedule H Part 7 (Page 2)
3
Register of Wills
filing fee for Inheritance Tax Return
15.00
4
Reserve
for filing fees and miscellaneous costs assosicated
with the administration of the Decedent's estate
500.00
Total (Carry forward to main schedule)
515.00
REV-1512 EX + (12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Marjorie B. Diehl
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
FILE NUMBER
21 07 0023
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
Commonwealth of Pennsyvlania
Class 3 claim in the amount of $23,290.60 and a class 6
claim in the amount of $45,070.75
68,361. 35
3W46AH 2.000
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
68,361. 35
~EV-1513 Ex+ (9-00)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Mar,orie B. Diehl
NUMBER
I
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers
under Sec. 9116 (a) (1.2)]
David H. Diehl
1315 Fieldstone Drive
Mount Joy, PA 17552
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
1
Son
2
Frederick P. Diehl
910 Charter Hills Road
Banor Elk, NC 28604
Son
3
Michael S. Diehl
863 McAllister Street
Hanover, PA 17331
Grandson
4
Stephen H. Diehl
1117 Apple Drive
Mechanicsburg, PA 17055
Grandson
FILE NUMBER
21 07 0023
AMOUNT OR SHARE
OF ESTATE
0.00
0.00
0.00
0.00
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
3W46AI 1.000
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)
$
0.00
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LAW OFFICES
SNELBAKER & ELICKER
LAST WILL AND TESTAMENT
I, MARJORIE B. DIEHL, of the Township of Upper Allen,
County of Cumberland, and Commonwealth of 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 all former wills and codicils by
me at any time heretofore made.
FIRST. I order and direct that all my just debts and
funeral expenses be paid by my Executor, hereinafter named, as
soon as conveniently may be done after my decease.
SECOND. I give, devise and bequeath all the rest, residue
and remainder of my Estate, real, personal and mixed, whatsoever
and wheresoever situated, unto my husband, PALMER DIEHL,
absolutely and in fee simple, if he survives me by as many as
sixty (60) days. i)~C::.l"7U",,'LI
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THIRD. If my husband, PALMER DIEHL, does not survive me
by as many as sixty (60) days, then and in that event, I order
and direct my Estate be distributed and disposed of in the
following manner:
A. I give and bequeath the several articles of
personal property unto the persons named on a certain
list or schedule signed by either me or my said
husband, or both, and filed with this, my Last Will and
Testament, said list or schedule being incorporated
herein by reference thereto, whether prepared
contemporaneously or sUbsequently to the execution of
this, my Last Will and Testament. Said list or
schedule shall not be interpreted as a separate
testamentary writing, but merely a supplement to
this, my Last will and Testament, to identify items
and persons to fulfill the terms of the foregoing
bequest. It must be understood that said list or
schedule may change from time to time, thus
accounting for its possible preparation subsequent to
the date hereof.
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B. I give, devise and bequeath all the rest,
residue and remainder of my Estate, real, personal
and mixed, whatsoever and wheresoever situated, in
equal shares unto my three (3) sons, namely, STEPHEN
B. DIEHL, FREDERICK P. DIEHL and DAVID H. DIEHL,
share and share alike, absolutely and in fee simple.
If any of my said sons should predecease me, I order
and direct that the above residuary share attributable to each
such deceased son shall be distributed unto his issue per
stirpes by representation and not per capita.
LASTLY. I nominate, constitute and appoint my husband,
PALMER DIEHL, to be the Executor of this, my Last will and
Testament, but if for any reason he should fail to qualify as
such Executor or cease so to serve, then and in that event, I
nominate, constitute and appoint my son, namely, DAVID H. DIEHL,
to be the Executor hereof. If both of the above named persons
should fail to qualify as my personal representative hereunder
or cease so to serve, then and in that ultimate event, I
nominate, constitute and appoint my son, namely, STEPHEN B.
DIEHL, to be the Executor of this, my Last Will and Testament.
I order and direct that none of the above named
LAW OFFICES
SNEL8AKER a ELICKER
persons shall be required to post bond or other security as a
-2-
condition of qualification as my personal representative
hereunder.
IN WITNESS WHEREOF, I, MARJORIE B. DIEHL, have hereunto
set my hand and seal to this, my Last Will and Testament which
consists of three (3) typewritten pages to each of which I have
d,
aff ixed my signature this:;; 7 - day of June A. D., One
Thousand Nine Hundred
Ninety-one (1991).
r
7k,u/~ j( )4 (SEAL)
I
The preceding instrument, consisting of this and two (2)
other typewritten pages, each identified by the signature of the
Testatrix, was on the date thereof signed, sealed, published and
declared by MARJORIE B. DIEHL, the Testatrix therein named, as
and for her Last Will and Testament, in the presence of us, who,
at her request, in her presence, and in the presence of each
other, have subscribed our names
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LAW OFFICES
SNELBAKER Be ELICKER
-3-
II
I
COMMONWEALTH OF PENNSYLVANIA
COUNTY
OF
SS.
CUMBERLAND
We, MARJORIE B. DIEHL, RICHARD C. SNELBAKER and JANET R.
STEGNER, the Testatrix and the witnesses, respectively, whose
names are signed to the attached or 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 Testament and that she had signed willingly, and
that she executed it as her free and vOluntary act for the
purposes 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 or her knowledge the
Testatrix was at that time eighteen years of age or older, of
sound mind and under no constraint or undue influence.
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SUbscribed, sworn to and acknowledged before me by MARJORIE B.
DIEHL, the Testatrix, and subscribed and sworn to before me by
RICHARD C. SNELBAKER and JANET R. STEGNER, witnesses,
this
7~
day of June, 1991.
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Notary Public
LAW OFFICES
SNELBAKER 8< ELICKER
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