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Home My WebLink About08-29-07 ---1 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 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY County Code Year File Number 21 07 0518 Date of Birth 179-07-7899 05/06/2007 06/30/1913 Decedent's Last Name Suffix Decedent's First Name MI OYLER ANDREW J (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix 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 Retum c::> 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required c:tl c::> 4a. Future Interest Compromise (date of death after 12-12-82) C:=j 7. Decedent Maintained a Living Trust (Attach Copy ofTrust) C::l 10. Spousal Poverty Credit (date of death C~j 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 ~.~ C') -- . _ <= (717) 737-34~~ ;;. =---,:::, f~,_. . REGISTER6FWl&~SE6~ . " ,c;. ,. '" 1'.) .': ~~; ~~ : 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes 4. Limited Estate THOMAS E. FLOWER 2109 MARKET STREET )~o --I Firm Name (If Applicable) SAlOIS, FLOWER &L1NDSAY First line of address .r- Second line of address N 0" or Post Office State ZIP Code DATE FILED CAMP HILL PA 17011 Correspondent's e-mail address:tflower@sfl-Iaw.com d belief, ls (0 =t-- Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge it is true, correct and complete. Declaration of preparer other than the pe I representative is based on all information of which pre parer has a DATE ADDRESS FR 0 D. OYLER, EXECUTOR, 519 BOSLER ., CARLISLE, PA 17013 :1 NA .:E OF PREP~E------~-"--"------~.. ...---.-----.:;p' ;~E 'l'-'- ._-,,- __._~_________._I.J27 -- ADDRESS SAlOIS, FLOWER & LINDSAY, 2109 MARKET STREET, CAMP HILL, PA 17011 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056051058 15056051058 ~ -I 15056052059 REV-1500 EX Decedent's Social Security Number Decedent's Name: ANDREW J OYLER 179-07-7899 RECAPITULATION 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. 6. Jointly Owned Property (Schedule F) c::::J Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) c::::J Separate Billing Requested.. . . . . .. 7. 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8. 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. 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 18,962.36 17. Amount of Line 14 taxable at sibling rate X .12 18,962.36 18. Amount of Line 14 taxable at collateral rate X .15 63,207.86 25,283.14 37,924.72 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. 15. 16. 853.31 17. 2,275.48 18. 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 3,128.79 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~ 15056052059 Side 2 15056052059 ....J L Decedent's Complete Address: DECEDENTS NAME ANDREW STREET ADDRESS THORNWALD HOME DECEDENTS SOCIAL SECURITY NUMBER 179-07-7899 REV-1500 EX Page 3 J OYLER 422 WALNUT BOTTOM ROAD CITY CARLISLE I STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 3,128.79 2,972.36 156.43 Total Credits (A + B + C ) (2) 3,128.79 3. Interest/Penalty if applicable D. Interest E. Penalty -~ Total Interest/Penalty ( D + 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) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SA) (5B) 0.00 0.00 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;.......................................................................................... 0 ~ b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 ~ c. retain a reversionary interest; or.......................................................................................................................... 0 [iJ d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 [iJ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 [i] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 [i] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ 0 [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 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 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 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 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 ANDREW J. OYLER FILE NUMBER 21-07-0518 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 1. M&T BANK CHECKING ACCl. #9840895628 DESCRIPTION VALUE AT DATE OF DEATH 87,001.19 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 87,001.19 REV-1511 EX+ (12-99>. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-07-0518 ESTATE OF ANDREW J. OYLER Debts of decedent must be reported on Schedule I. ITEM NUMBER A. B. 1. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: MYERS-HARNER FUNERAL HOME 2,750.00 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) FRED D. OYLER Social Security Number(s)/EIN Number of Personal Representative(s) Street Address 519 BOSLER DRIVE 5,000.00 City CARLISLE . State PA Zip 17013 Year(s) Commission Paid: 2007 2. Attorney Fees 5,000.00 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 225.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. EXECUTOR'S NOTICE, CUMBERLAND lAW JOURNAL EXECUTOR'S NOTICE, SENTINEL REGISTER OF WillS, TAX RETURN FILING FEE ORPHANS' COURT CLERK, ACCOUNT & ADJUDICATION FILING FEES 75.00 166.07 15.00 175.00 8. 9. 10. 13,406.07 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-03) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF ANDREW J. OYLER FILE NUMBER 21-07-0518 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including un reimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. FRED D. OYLER, $10 PER WEEK DEFERRED COMPENSATION PAID TO AGENT FOR PERSONAL SERVICES AND CARE PROVIDED TO DECEDENT DURING 17-1/2 YEARS OF INCAPACITY 3. THORNWALD HOME, ROOM & BOARD MILLENIUM PHARMACY 8,840.00 1,107.02 2. 440.24 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 10.387.26 REV-1513 EX+ (9-00) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF ANDREW J. OYLER FILE NUMBER 21-07-0518 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. WILLIAM D. FRAZIER, 216 NIKON CIR., WEST COLUMBIA, SC 29169 STEPSON .3 2. FRED D. OYLER, 519 BOSLER DR., CARLISLE, PA 17013 BROTHER .3 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 1 BETHANY VILLAGE RETIREMENT CENTER, 325 WESLEY DRIVE, MECHANICSBURG, PA 17055 .4 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 25,283.14 (If more space is needed, insert additional sheets of the same size) ,.."'."'....lA.~ ~---,..........,....."""!"~"'.....'''~._.~''"'''..........,._.~~.,.~..~ ...-......- . .... ,...~."'.__........ -......-........,-o-.........,r-:....,~"".,~'.................... ~.~4P'\""""~.........,.''''"'''AO:'.~...,.._'''"........,..',..........~"..,..,"''''!..'.- LAST WILL AND TEST AMENT OF ANDREW 1. OYLER 1, ANtm.EW J. OyLBk, of Lower Allen township! tUtl1bettafid County, Pennsylvania, being of sound and disposil1g mind, memory and understanding, do make, publish and declare this tny Last Will and Testament, hereby revoking llrtd truI.ldng ~oid any and all prior Wills by me at anytime heretofore made. 1. t direct the payment of all my just debts al1d fUl1enU expenses as soon after my decease as the same can conveniently be done. 2. All the rest, residue and remainder of my Estate, real, persol1a1 and mixed, Wht\~devet and wheresoever situate, i give, devise and bequeath as foHows: A. Forty (40%) percent thereof to The Bethany Village Retirement Centet, 325 Wesley Drive, Mechanicsburg, for application to the Bethany Vitlage Care Asstlrllrtce Fund. B. Thirty (30%) percent thereof to my brother, Fred D. Oyler, currently 0(2408 Walnut Bottom Road (Mooredale), Carlisle, pA 17013. Should he predecease tne, thelt to his children in equal shares, JHa:~. C. Thirty (30%) percent thereof to my stepson William O. Fntziet currently of 216 Nikon Circle, West Columbia, SC 29169. Should he predecease me, then to his chlldrett hi ~till1 shiites, JHa:~. Jun. ,.,; 1996 ~l!.._ ... _."IM _ __ -..... - --.11'I..- ,_ '-' ..-...... '-"-"-.._'!'""-" ".~.-, f7' ~, - I t "lit"" '=-' '-"',' 3. 1 nomirtale, constitule lllid appoirtl tny brothet, F'REO tl. OYLERlll} be th~ Executor of this my Last Will wd Testlutiertt. Should my said brother llCt liS Exet:tltot, it i~ ttiydesire thal he charge the standard and prevailing rates for such executots, thi!l td M irt I1ddUidt1 td his gift urtder my Wilt. tl\ the ~Vel\t that my btother, FRED D. OYlER, should predeceil~~ tHe mtm' My teMtlfi be unwilling or unable to act as such Executor, 1 nominate, constitute and appointPNC BANK, NATIONAL AssocIATION, lo be Executor in his place and stead. 1 further ditect that they shall not be required to file bond or other security irt the Office of the Register of Wills for the !iurpose of administering my Estate. IN WITNESS WHEREOF, 1 have hereunto set my hand artd seal this .l.2i1 day of ~ , A.D. 1996. (/ ~~o.A/' ~~16~~t (SEAL) Signed, sealed, published and declared by the above-muned ANDREW 1. OyUnt as IU1d for his Last Will and Testament, in the presence of us, who at his request lU1d in his presence, and tn the presence of each other, have hereunto subscribed our names I1s witnesses. O:~. C~-Z7C 'i ~ d?tc~ . Juh' 1t, 1996