HomeMy WebLinkAbout09-12-07
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15056051047
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
J 7(3 cZ6 9Jz
Date of Birth
Decedent's Last Name
Suffix
Decedent's First Name
MI
K YAG'..r<.
~/< ,
])A
I
F
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name
j{ Y P ~ R. Ir1I? 5 Yo'A-Ntl
MI
Spouse's Social Security Number
A-
FILL IN APPROPRIATE OVALS BELOW
_ 1. Original Return
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
C)
2. Supplemental Return
C)
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
C)
4. Limited Estate
C)
C) 4a. Future Interest Compromise (date of
death after 12-12-82)
C) 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
C) 10. Spousal Poverty Credit (date of death C) 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
o
8. Total Number of Safe Deposit Boxes
C)
CHA~LES
E
5HIEL1>S
I I /
7 I 7 76"
0207
Firm Name (If Applicable)
tf/ A-
REGISTER OF WILLS USE ONLY
First line of address
fa
(!.L/)t/SER
t!..])
Second line of address
,
tv/A-
City or Post Office
State
ZIP Code
OAT'E FILED '-J
IIIEeNAAI/ CS$J,(f((;
fJA-
/70SSCj73~
c...;',
Correspondent's e-mail address: t,e arne res @ e.p ix . t1 e 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 and belief,
it is true, cor ct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
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Side 1
15056051047
15056051047
--.J
.-I
15056052048
REV-1500 EX
Decedents Name: }('>' fJettJ iJA J/ /1:> F:
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.
Decedent's Social Security Number
1& ,^g93Z~
. & ()
.t) 0
· 00
. f) 0
5"1.00
.00
/ ?" () if 3. i".fo
/ S'.s- /0 ~.~(P
IS. (;) 0
~. 9 9
~4.9 'f
1~5' 017.87
.00
/1S077.81
TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under See. 9116
(a)(12) X .0tL_ / 8' 5 0 .., 7 · f7
16. Amount of Line 14 taxable
at lineal rate X.O ~ . ()O
17. Amount of Line 14 taxable
at sibling rate X .12 . P 0
18. Amount of Line 14 taxable 00
at collateral rate X .15 .
19. TAX DUE. . .
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
L
15056052048
c:>
15056052048
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REV-1500 EX Page 3
File Number
Decedent's Complete Address:
DECEDENT'S NAME
STREET ADDRESS
Ky/JER/ PAJlI.D r:
9 2 Z (;/t /111/ r/f A /J1 R,t>A-/)
f?~ $OX III
GU/J T# Am
STATE fJ /I-
ZIP
17CJ~7
CITY
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
o
o
o
Total Credits ( A + B + C ) (2)
o
o
3. Interest/Penalty If applicable
D. Intei'est
E Penalty
o
o
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)
()
5 If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
o
A Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
o
[)
o
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; or...................................................................
d. receive the promise for life of either payments. benefits or care? ............
2. !f death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ....... ........................................... ................ 0
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... .... 0
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ............. ................ ............
Yes
......0
o
.....0
..0
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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No
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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. S9116 (a) (1.1) (i)j.
For dates of death on or after January 1, 1995, ;he tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent
[72 PS 99116 (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. 99116(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. S9116(1.2) [72 P.S. s9116(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. s9116(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.
,
REI.L150B EX . {1-9?}
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE 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.
1< y P ~r<) 0 A- V J.D
F.
ITEM
NUMBER
1.
DESCRIPTION
Pft.R.Ttf'rl. RG FlA iJD ~R..om CREiDIT ~ E((. VI CES i(,E: .5H/:;:U
G firS OL./lJE (JAfl,b.
VALUE AT DATE
OF DEATH
"5r.DO
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
V-1510 EX + (1-97)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
)TATE OF
J<'IP€t<J DAVID
FILE NUMBER
F
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY %OF
oM INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. DATE OF DEATH DECO'S EXCLUSION TAXABLE VALUE
ATTACH A COPY OF THE OEED FOR REAl ESTATE. VALUE OF ASSET INTEREST IF APPLICABLE \
BER
C.ITIGteouf' \ $\V\I--rH Bfti<Ney If!.A-s
Ir II) ;tee T. 1Vf). 701'1- 61f 4qg ~ /0010 tji'
/4-8 ~D 9.11.. -o- J '+3: ;2.09-
1"- J
7:zt/-64-'1rc; r /oo~ ~
IrS) A ec-r: /II.? .5'ft" fr31 /Po -0- 310, E!3'1.6
(c5~F J/A-!AA I} It/)/I/ ~ TTA-lj/E1). j/Aiflfl-liMJJ
VJEllE [}ETFI<ft1/AJP Ar'El?J16/ AI 6 mE
11/61/ A1v.l> ~uJ fJ/</eB j=O/( ?HE"
]) ~ t). I). /ftV/J I11ttL 1/;JL V/NC /fy T#E
$, ~r= $11 ,;1-~es )
TOTAL (Also enter on line 7, Recapitulation) $ / J' 5; tJ~ 3~ it,
2b
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(If more space is needed, insert additional sheets of the same size)
Jatl-25-07 12:03pm From-Smith Bartley
~
CltlgroUpJ
SlvI lTH BARNEY
January 25, 2007
To: Charles Shields
RE: David Kyper
Acct# 724-6A498; 724-6;1.499
Date of Death: 12/05/2006
724-6A498
Date Symbol
J 12/05/06 AMGN
j 12/05106 AMAT
j 12/05/06 CZNC
V' 12/05/06 JNJ
,j 12/05/06 LOW
J 12/05/06 UNH
/ 12/05/06 ABALX
/ 12/05/06 AEPGX
J 12/05/06 AGTHX
724-6A499
Date Symbol
12/05/06 ABALX
12/05/06 AEPGX
12/05/06 AGTHX
Srlares
100
250
175
100
150
100
1577.194
612.425
1612.691
Total Value
Shares
499942
193.805
508.024
Total Value
pnce
68,95
18.55
22,39
66,16
31.00
48.93
19.53
49,14
34.54
price
19.53
49.14
34,54
If YOll \lave any questioJl~, please call me at ('/17) 780-1710
\
~a ,I m
R gistered Client ervice Associate to:
Wayd W, Wolgemuth
First Vice President-Wealth Manaqement
Financial Advisor
Lrs
enclosure
Ciligrollp Glob.1 Mark~u lac.
717 233 2090
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Value
-
6,895,00
4,637,50
3,918.25
6,616.00
4,650.00
4,893,00
30,802.60
30,094 56
55,702,35
148,209.26
Value
9,763,87
9,523,58
'1 7,547. 1 5
36,834.60
,i I"':
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'.. '......... .
T-132 P 002/002 F-193
\1 Nc.lth 3rd Stle~[. 2nJ Floor
H;lcrisburlS' PA 17101
Tel 717 780 \700
Fa~ 717 233 2090
Toll Free 800 2,\7 1700
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TI~[ INrOR.V.~1l0N SET FORIH WA5 OB11>J~tD fi\Orv. o0URI~E5 WI1JCH WI r>"'~"( ~"'I.IA~U: BUT WI' no NQT ,;I.:P.IV\I':n:E ITS !,(CUil}.<:CY llk CQlv\CLlTE.;q,j
"EITHER THE INF()fl},lAIiON NOR .^,'IY OPINIOf' F.xrF-E.:;:;li) cONS'J'InrnS A S0lJC1TATION ~V uS OF rHE PUKCHASE 01\ ),~IE Qf Mil :;Eel1/UTI"'"
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REV'1511 EX+ (.12-99)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
/(V'Pl::le., Dft-v J j) 1=.
FILE NUMBER
Debts of decedent must be reported on Schedule 1.
ITEM
NUMBER
A. FUNERAL EXPENSES:
1.
DESCRIPTION
AMOUNT
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s) .JOlf-fJlJ If I<.Yt'E7<.
W,4/1l1:!1::>
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City
State _ Zip
Year(s) Commission Paid:
2.
Attorney Fees C HI1-Il L€'S E"'. S J.I f f::.-uJS 1JJ:
fA NIJE'TERM /JJ.tt>
3. Farnily Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant J~A#AI /I- !<y iJt:~
Street Address ;Jo /lJo )c /11
City G/Vf-fI/ Pf/l-IJf
W fl.1 VI::-'D
State~Zip 17~;l7
Relationship of Claimant to Decedent
toll> OW
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
FILING F~~
T1/ tCEGI$Te7t ()F jf/ I/..LS
,
IS: 00
TOTAL (Also enter on line 9. Recapitulation) $ / s: 00
(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
J( Y fJEle, f) A-v I [) F.
FILE NUMBER
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
,(j..1I1. IllS/' OF /1-1l tHr/€c..rs / tJ4-NJC. al= A-M t:.7t? leA Cl2e:bIT
Cfl-I2-D
~9.99
TOTAL (Also enter on line 10. Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
i.Cjq
REV-1513 EX+ (9-00*
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
I
K 'I P E f<, V,4 V 1.0
F.
FILE NUMBER
RELATIONSHIP TO DECEDENT
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not ListTrustee(s)
I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. .JottNN If. KYPIER. WIDOW
po roO'l.. III
CStLA-tJ ~I-( It 1Yl, pfJr 17 0 ~ 7
CS€~ TilliE" /HilL) ODRReeT oFACE ClJpy
01= N~N- fJ~I3ItTtm WILL- /f r7/1-t!#Et>)
AMOUNT OR SHARE
OF ESTATE
IOof'o
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
1.
B CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II _ ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
(11 more space is needed, insert additional sheets of the same size)
,
LAST WILL AND TESTAMENT OF DAVID F. KYPER
I, DAVID F. KYPER, of Upper Allen Township, Cumberland County, Pennsylvania, being of
sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will
and Testament, hereby revoking and making void any and all prior Wills by me at any time
heretofore made.
1.
I direct the payment of all my just debts and funeral expenses as soon after my decease as the
same can conveniently be done.
2.
All the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever and
wheresoever situate, I give, devise and bequeath to my beloved wife, JOANN A. KYPER, to her own
use and benefit absolutely.
3.
In the event, however, that my said wife should predecease me, or should die at about the
same time as I die, such as in a disaster common to both of us, I give, devise and bequeath my said
estate to be divided and distributed as follows:
A. Four (4%) per cent to the Shepherdstown United Methodist Church. This gift
shall only be used for the following purposes in the amounts and proportions that the
local board deems best and for no others:
1. Building improvements and maintenance;
2. Local missions, such as Meals on Wheels, New Hope
Ministries, and the like.
B. Four (4%) per cent to the United Methodist Home for Children and Family
Services located in Lower Allen Township, Cumberland County, Pennsylvania.
C. Two (2%) per cent to the Neighborhood Center of the United Methodist Church,
currently located at 1801 North 3rd Street, Harrisburg, Dauphin County, Pennsylvania.
D. The remaining ninety (90%) per cent to be divided into five (5) equal shares
amongst my and my wife's children, to wit: LISA KAPP, LINDA LAMPARTER,
GEOFFREY KYPER, ALEISA KYPER, and SHEILA K. GEORGE. Should any of
the said five (5) children predecease me and be survived by children of hislher own,
they shall take their deceased parents' share. Should any of the said five (5) children
predecease me and not be survived by children of hislher own, then his/her share shall
be divided proportionally amongst the survivors of the said five (5) children above-
mentioned.
J
'.
4.
1 nominate, constitute and appoint my wife, JOANN A. KYPER, to be the Executrix of this
my Last Will and Testament. In the event that she should predecease me or for any reason be
VICKY ANN TRIMMER, to be Executrix in her place and stead. In the event that she should
unwilling or unable to act as such Executrix, I nominate, constitute and appoint my wife's niece,
predecease me or for any reason be unwilling or unable to act as such Executrix, 1 nominate,
constitute and appoint Charles E. Shields, Ill, Esquire, to be Executor in her place and stead. 1
further direct that they shall not be required to file bond or other security in the Office of the
Register of Wills for the purpose of administering my Estate.
/1lttyJ,
IN WITNESS WHEREOF, 1 have hereunto set my hand and seal this lEt.. day of
, A.D. 2002.
s/ ~/c1 F AA/Ju"
DA VID F. KYPER
(SEAL)
Signed, sealed, published and declared by the above-named DAVID F. KYPER as and for his
Last Will and Testament, in the presence of us, who at his request and in his presence, and in the
presence of each other, have hereunto subscribed our names as witnesses.
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