HomeMy WebLinkAbout08-30-07 (2)
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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 Number Date of Death
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
County Code Year
File Number
0584
Date of Birth
174-05-3369
12/05/2006
05/18/1918
Decedent's Last Name
Suffix
Decedent's First Name
MI
SWEGER
HARRIET
J
(If Applicable) Enter Surviving Spouse's Information Below
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
ca:; 1. Original Return
f=>
2. Supplemental Return
f=>
f=>
4. Limited Estate
f=>
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
tt;
f=> 4a. Future Interest Compromise (date of
death after 12-12-82)
f=> 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
f=> 10. Spousal Poverty Credit (date of death f=> 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
....-...".......-----....................
6. Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received
8. Total Number of Safe Deposit Boxes
f=>
THOMAS E. FLOWER
(717) 737-3405
Firm Name
REGISTER OF WILLS USE ONLY
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SAlOIS, FLOWER, LINDSAY
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First line of address
2109 MARKET STREET
Second line of address
or Post Office
State
ZIP Code
17011
CAMP HILL
Correspondent's e-mail address:tfIower@sfl-law.com
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.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
~~.J>--ff' SdIOtJUL
ADDR ss
DONNA J SCHAEFER, 2042 B GGS STREET, HARRISBURG, PA 17103
~_..,---"
SIG
A R S
SAlOIS, FLOWER & LINDSAY, 2109 MARKET STREET, CAMP HILL, PA 17011
PLEASE USE ORIGINAL FORM ONLY
DATE ~
-;;/iy 0 7
Side 1
L
15056051058
15056051058
--.J
~ .
--.J
15056052059
REV-1500 EX
Decedent's Name:
HARRIET
J SWEGER
174-05-3369
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;:::) Separate Billing Requested . . . . . .. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) c;:::) 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.
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, or
transfers under Sec. 9116
(a)(1.2) X .0_
16. Amount of Line 14 taxable
at lineal rate X.O 45 99,945.88
17. Amount of Line 14 taxable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
L
15056052059
Side 2
15.
16.
17.
18.
Decedent's Social
4,078.87
4,559.47
99,
4,497.56
4,497.56
c;:::)
15056052059
--.J
REV-1500 EX Page 3
Decedent's Complete Address:
DECEDENTS NAME
HARRIET J SWEGER
STREET ADDRESS
1869 SPRING ROAD
4
DECEDENTS SOCIAL SECURITY NUMBER
174-05-3369
CITY
CARLISLE
STATE
PA
ZIP
17013
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credtt
B. Prior Payments
C. Discount
(1)
4,497.56
Total Credits ( A + B + C ) (2)
3. InterestlPenalty if applicable
D. Interest
E. Penalty
TotallnterestJPenalty ( 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)
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)
4,497.56
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 ~
b. retain the right to designate who shall use the property transferred or its income; ............................................ D ~
c. retain a reversionary interest; or.......................................................................................................................... D ~
d. receive the promise for life of either payments, benefits or care? ...................................................................... D Iil
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 Iil
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.
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 ofthe decedent's siblings is twelve (12) percent [72 P.S. ~9116(a)(1.3)]. Asibling 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) ..
COMMONVllEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
HARRIET J. SWEGER
FILE NUMBER
21-07-0584
ITEM
NUMBER
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jolntly-owned with right of survivorship must be disclosed on Schedule F.
DESCRIPTION
M&T Bank, checking account #0000586757, (NOMINALLY JOINT WITH PREDECEASED HUSBAND)
2. INHERITANCE FROM ESTATE OF PREDECEASED BROTHER, RAYMOND T. BENDER
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
VALUE AT DATE
OF DEATH
2,278.45
42,672.60
44,951.05
REV-1509 EX+ (6-9B.
COMMON\lVEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
HARRIET J. SWEGER
FILE NUMBER
21-07-0584
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINTTENANT(S) NAME
ADDRESS
RELATIONSHIP TO DECEDENT
B.
A'DONNA J. SCHAEFER
2042 BRIGGS STREET
HARRISBURG, PA 17103
C.
JOINTLY-OWNED PROPERTY:
LETTER
ITEM FOR JOINT
NUMBER TENANT
1. A.
DATE
MADE
JOINT
DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMIlAR
IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET
%OF
DECO'S
INTEREST
DATE OF DEATH
VALUE OF
DECEDENT'S INTEREST
07/11/99
HOUSE AND .45 AC LOT, 1869 SPRING RD, CARLISLE, PA
119,108.60
.5
59,554.30
TAX PARCEL 29-17-1585-125; ASSESSED VALUE (X) COMMON
lFVFL RAIIO
TOTAL (Also enter on line 6, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
59,554.30
TaxDB Result Details
Page 1 of 1
Detailed Results for Parcel 29-17-1585-125. in the 2004 Tax Assessment Database
DistrictNo 29
Parcel ill 29-17-1585-125.
MapSuffix
HouseNo 1869
Direction
Street SPRING ROAD
Ownerl SWEGER, HARRIET J
C/O & DONNA J SCHAEFER
PropType R
PropDesc & FERN A VENUE
Liv Area 1125
CurLandVal 28000
CurlmpVal 69630
CurTotVal 97630
CurPretVal
Acreage .45
CIGrnStat
TaxEx 1
SaleAmt 1
SaleMo 07
SaleDa 20
SaleCe 19
SaleYr 99
DeedBkPage 00204-00208
YearBIt 1949
HF_File_Date 02/15/2005
HF Approval_Status A
nttn-l/t:wdh.ccna.net/details.asn?id=29-17-1585-125 .&dbselect=l
8/7/2007
REV-1511 EX+ (12-99*
COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
HARRIET J. SWEGER
FILE NUMBER
21-07-0584
Debts of decedent must be reported on Schedule L
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
1.
FUN~RAL.~XP~NS~S:
HOFFMAN ROTH FUNERAL HOME, EXCESS OF PREPAID COSTS
657.35
B. ADMINISTRATIV~ COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City
State
Zip
Year(s) Commission Paid:
2.
Attorney Fees
3,000.00
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
103.00
5. Accountant's Fees
6. Tax Retum Preparer's Fees
8.
PUBLISH ESTATE NOTICES, SENTINEL (198.52), CUMBo LAW JOURNAL (75)
TAX RETURN FILING FEE AND ANTICIPATED ADDITIONAL PROBATE FEE
273.52
45.00
7.
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
4,078.87
REV-1513 EX+ (!HlO)
*
COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
HARRIET J. SWEGER
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I TAXABLE DISTRIBUTIONS pnclude outright spousal distributions, and transfers under
1311C, 9116 (a) (L?ll
1. WALTER G. SWEGER, JR, 10427 CROFT ST. S., TACOMA, WA 98444
FILE NUMBER
21-07-0584
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Trustee(s) OF ESTATE
SON .5
2.
DONNNA J. SCHAEFER, 2042 BRIGGS ST., HARRISBURG, PA 17103 DAUGHTER
.5
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)
;-
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1Ett6t mUI anb Qrestatttttd
OF
HARRIET J. SWEGER
I, HARRIET J. SWEGER, of 1869 Spring Road, Carlisle, 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 form~r Wills, Codicils, or writings in the nature
thereof, by me at any time heretofore made.
FIRST: I hereby order arid direct my Executrix or 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 give my entire estate, in equal shares, to my two children,
WALTER G. SWEGER, JR. and DONNA J. SCHAEFER.
THIRD: If either of my aforesaid children shall have predeceased me,
I give the share of my estate which that child would otherwise have received to my
grandson, BARRY E. SCHAEFER.
LASTLY: I nominate, constitute and appoint my children, WALTER G.
SWEGER, JR. and DONNA J. SCHAEFER, jointly, to be the Executors of this my Last
Will and Testament. In the event that either of my said children shall be unable to serve
I,' .
as Executor for any reason, I appoint the other child individually as Executor. Should
neither WALTER G. SWEGER, JR. nor DONNA J. SCHAEFER be available to serve as
Executor, I nominate, constitute and appoint my grandson, BARRY E. SCHAEFER, as
Executor. No Executor or Executrix shall be required to file bond in this or any other
jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
IUt
,
day of .
,~
.......
,1999.
I
1
CJI~.~.~
Harriet J. ~eger
SIGNED, SEALED, PUBLISHED and
DECLARED in the presence of:
VJbtht){ ~~(
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COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF CUMBERLAND
I, HARRIET J. SWEGER, Testatrix, whose name is signed to the attached
or foregoing instrument, having been duly qualified according to law, do hereby
acknowledge that I 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. '
Swom or affirmed to. pnd aCknowlend d before me, by HARRIET J.
SWEGER, the Testatrix, this J ;{~day of __
1999.<
S:V~j.~
' Harriet J. S&ger, Testa.
NOTARIAL II!AL
MEALENE J. MARHEVKA. NOTARY PUBLIC
CARLISLE. CUMBERLAND COUNTY. PA
MV COMMISSION EXPIRES JUNE 8, 2002
3
, ,
'.
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF CUMBERLAND
We, James D. Flower, Jr. and Dawn L. 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 voluntaryact 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,
and Dawn L. Flower
this
J ;l"'="- day of
~?f
1999.
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Witness ,
NOTARIAL SEAL
MERLENE J. MARHEVKA. NOTARY PUBUC
CARUSLE. CUMBEALAND COUNTV. PA
MY COMMISSION EXPIRES JUNE 8. 2002
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LAW UnlLh~
JOHN E. SUKE
ROBERT C. SAlDIS
JAMES D. FLOWER, JR
CAROL J. UNDSA Y
JOHN B. LAMPI
MICHAEL L. SOLOMON
GEORGE F. DOUGLAS, III
DEAN E. REYNOSA
THOMAS E. FLOWER
MARYLOU MATAS
SUZANNE C. HIXENBAUGH
SAIDIS, FLOWER & LINDSAY
A PROFESSIONAL CORPORATION
2109 MARKET STREET
CAMP HILL, PENNSYLVANIA 17011
TELEPHONE: (717) 737-3405 - FACSIMILE: (717) 737-3407
EMAIL: attorney@sfl-Iaw.com
www.sfl-Iaw.com
August 28, 2007
Cumberland County Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013-3387
Re: The Estate of Harriet J. Sweger (File #21-07-0584)
Dear Ms. Strasbaugh:
CARUSLE OFFICE:
26 WEST HIGH STREET
CARUSLE, P A 17013
TELEPHONE: (717)243-6222
FACSIMILE: (717)243-6486
REPLY TO CAMP HILL
Enclosed are two copies of the REV-1500 Inheritance Tax Return for the Estate of
Harriet J. Sweger that needs to be filed in your office. In additional to the two copies to be filed,
there is a copy to be time-stamped and returned to me in the enclosed self-addressed stamped
envelope.
If you have any questions or comments, please call.
Sincerely,
SAIDIS, FLOWER & LINDSAY
Enclosures
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~alegal for 5=0
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Thomas E. Flower =:g 0
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