HomeMy WebLinkAbout09-13-07 (2)
--.J
15056041114
REV-1500 EX (06-05)
PA Department of Revenue
Bureau of Individual Taxes
PO BOX 280601
Harrisbu 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
~ Dv
5~
Date of Birth
Decedent's Last Name
Suffix
04091911
Decedent's First Name
MI
174-05-1751
11192006
STUM
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
MARTHA
F
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
W 1. Original Return D
D 4. Limited Estate D
2. Supplemental Return
D
D
o
D
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
W 6. Decedent Died Testate D
(Attach Copy of Will)
D 9. Litigation Proceeds Received D
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
between 12-31-91 and 1-1-95)
8. Total Number of Safe Deposit Boxes
11. Election to tax under Sec. 9113(A)
(Attach Sch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Numbe~.)
c:.::.,.
ROBERT G. FREY 717-24~~38 5
Firm Name (If Applicable)
5 SOUTH HANOVER STREET
Second line of address
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FREY & TILEY
First line of address
---
....,
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N
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City or Post Office
State
ZIP Code
DATE FilED
CARLISLE
PA
17013
RFREY@FREYTILEY.COM
7
ADDRE
1
ADDRESS
S
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Side 1
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15056041114
15056041114
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15056042115
REV-1500 EX
Decedent's Name: MARTHA F S T UM
RECAPITULATION
Decedent's Social Security Number
174-05-1751
8. Total Gross Assets (total Lines 1-7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1. NONE
2. NONE
3. NONE
4. NONE
5.
6.
7.
8.
9.
1196.00
80950.00
1. Real estate (Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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) DSeparate Billing Requested. . . . . . . .
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) DSeparate Billing Requested. . . . . . . .
118044.00
200190.00
9. Funeral Expenses & Administrative Costs (Schedule H) . . . . . . . . . . . . . . . . . . .
10662.00
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . . . . 10.
11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.
323.00
10985.00
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.
189205.00
14. Net Value Subjectto 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.O 0
16. Amount of Line 14 taxable
at lineal rate X .0 ~
17. Amount of Line 14
taxable at sibling rate X . 12
18. Amount of Line 14 taxable
at collateral rate X . 15
1000.00
188205.00
15.
0.00
17.
0.00
0.00
28231. 00
16.
188205.00 18.
19. TAX DUE. . . . . . . . . . . . . .. . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
28231. 00
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
D
Side 2
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15056042115
15056042115
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REV-1500 EX Page 3 174-05-1751
Decedent's Complete Address:
DECEDENrs NAME
MARTHA F STUM
STREET ADDRESS
841 NORTH PITT STREET
File Number
21-06-1058
CITY
CARLISLE
STATE
PA
ZIP
17913
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
28231.00
26750.00
1337.50
Total Credits ( A + B + C ) (2)
28087.50
3. InteresUPenalty if applicable
D. Interest
E. Penalty
TotallnteresUPenalty ( 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)
0.00
0.00
5. if Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5)
143.50
A. Enter the interest on the tax due.
(5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
143.50
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 [2SJ
b. retain the right to designate who shall use the property transferred or its income; . . . . . . . . . . . . . . .. D [2SJ
D [2SJ
D [2SJ
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? . . . . . Reported on Schedule G.
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . .
[2SJ
D
D
D
[2SJ
[2SJ
IF THE ANSWER TO ANY OF THE ABOVE QUESTiONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 .5. ~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
(O) 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 retum 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 .5. ~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. 99116{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.
217
REV-1508 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MARTHA F STUM
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
21-06-1058
ITEM
NUMBER DESCRIPTION
1 M&T Account No. 025004920035414
2 Miscellaneous personal property and household effects
3 Refund from Embarq
4 Refund from The Sentinel
5 Refund from Comcast
6 Refund from Capital BlueCross
Include the proceeds of litigation and the date the proceeds were received by the estate.
All DroDerty Jointly-owned with riaht of survivorship must be disclosed on Schedule F.
VALUE AT DATE
OF DEATH
20
1,000
20
13
5
138
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed. insert additional sheets of the same size)
1,196
217
REV-1509 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF
MARTHA F STUM
FILE NUMBER
21-06-1058
If an asset was made Joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME
ADDRESS
RELATIONSHIP TO DECEDENT
A. Judy A. Deihl & Gary L. Arbegast
17 Tanger Road
Boiling Springs, PA 17007
neice & nephew
B.
C.
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUOE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF
JOINT IDENTIFYING NUMBER. ATTACH OEED FOR JOINTLY.HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENrSINTEREST
NUMBER TENANT
1. A. M&T Account No. 9838897461 8,902 33.33% 2,967
2. A M&T Account No. 030039107641400 20,437 33.33% 6,812
3. A 10/14/05 M&T Account No.031003911813177 176,877 33.33% 58,953
4. A 11/8/05 M&T Account No. 031003912755245 26,205 33.33% 8,734
5. A Citizens Bank Account No. 610073-199-5 10,454 33.33% 3,484
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL (Also enter on line 6 RecaDitulation) $ 80 950
(If more space is needed, insert additional sheets of the same size)
217
REV-1510 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
MARTHA F STUM
FILE NUMBER
21-06-1058
DESCRIPTION OF PROPERTY
ITEM INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBER TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPUCASLE) VALUE
1. 1/2 interest in 841 North Pitt Street transfered 11/23/05 to 124,043 50.00% 3,000 59,022
Gary Arbegast, nephew 0
Assessment for entire property, $108810; Common Level: 1.14 0
2. 1/2 interest in 841 North Pitt Street transfered 11/23/05 to 124,043 50.00% 3,000 59,022
Judy Deihl, niece 0
Assessmentforentire property, $108810; Common Level: 1.14 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
. 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL (Also enter on line 7 Recaoitulation) $ 118044
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.
(If more space is needed, insert additional sheets of the same size)
217
REV-1511 EX + (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
MARTHA F STUM
FILE NUMBER
21-06-1058
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Burial expense to Westminster Cemetery 1,150
2. Funeral Bill to Ronan Funeral Home 7,773
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2. Attomey Fees 1,500
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 173
5. Accountant's Fees
6. Tax Retum Preparer's Fees
7. Cost of changing lock for real estate to Hilton's Lock Service 66
TOTAL (Also enter on line 9 Recaoitulation) $ 10662
Debts of decedent must be reported on Schedule I.
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX+ (12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
R NT NT
ESTATE OF
MARTHA F STUM
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
21-06-1058
Report debts Incurred by the decedent prior to death which remained unpaid as of the date of death, Including unrelmbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
Final gas bill to UGI
256
2.
Final electric bill to PPL
25
3.
Final water and sewer bill to the Borough of Carlisle
16
4.
Final telephone bill to Embarq
26
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
323
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 David Stum nephew 1,000
2 Tyler Kauffman great grandnephew 1,000
3 Kendall Kauffman great grandnephew 1.000
4 Caleb Thomas great grandnephew 1000
5. Larry Deihl nephew by marriage 1000
6. Edward Crossley nephew by marriage 1000
7. Gary Arbegast nephew 1/2 of remainder
8. Judy Deihl niece 1/2 of remainder
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 First Evangelical Lutheran Church 1,000
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 1000
217
REV-1513 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
MARTHA F STUM
SCHEDULE J
BENEFICIARIES
FILE NUMBER
21-06-1058
(If more space is needed, insert additional sheets of the same size)
!:1 M&fBank
499 Mitchell Road, MiIIsboro, DE 19966 Mail Code DE-MB-12
Phone (888) 502-4349
Fax (302) 934-2955
12/812006
Frey & Tiley
Attorneys At Law
5 South Hanover Street
Carlisle, Pennsylvania 17013
Re: Estate of Martha F Sturn
Social Securitv: 174-05-1751
Date of Death: November 19. 2006
Dear Sir or Madam:
Per your inquiry dated December 01,2006, please be advised that at the time of death, the above-named decedent had on
deposit with this bank the following:
1.
Type of Account
Checking Account
Account Number
9838897461
Ownership (Names oj)
Gary L Arbegast *
Judy A Deihl *
Martha F Stum *
Opening Date
07/12/06
Balance on Date of Death
$8,901.77
Accrued Interest
$ 0.22
Total
$8,901.99
2.
Type of Account
Savings Account / Holiday Club Account
Account Number
025004920035414
Ownership (Names oj)
Martha F Stum *
Opening Date
10/04/83
Balance on Date of Death
$ 20.00
Accrued Interest
$ 0.00
Total
20.00
3.
Type of Account
Certificate of Deposit
Account Number
031003910761400
Ownership (Names oj)
Gary L Arbegast *
Judy A Deihl *
Martha F Stum *
Opening Date
10/25/96
Balance on Date of Death
$20,363.02
Accrued Interest
$ 74.39
Total
$20,437.41
4.
Type of Account
Certificate of Deposit
Account Number
031003911813177
Ownership (Names oj)
Gary L Arbegast *
Judy A Deihl *
Martha F Stum *
Opening Date
10/14/05
Balance on Date of Death
$175,978.88
Accrued Interest
$ 897.73
Total
$176,876.61
5.
Type of Account
Certificate of Deposit
Account Number
031003912755245
Ownership (Names oj)
Gary L Arbegast *
Judy A Deihl *
Martha F Stum *
Opening Date
11/08/05
Balance on Date of Death
$25,728.60
Accrued Interest
$ 476.49
Total
$26,205.09
....,,'......-....-.-..-...................'......-..-.-................................"
Please be advised, there was no safe deposit box found for the above decedent. * For further account information,
regarding ownership, closures and/or reimbursement of funds, etc., please caD the High Street Carlisle Office # 717-
240-4536.
Sincerely,
/~~~~
Nancy Clagett
Records Management
LAST WILL AND TESTAMENT
OF
MARTHA F. STUM
I, MARTHA F. STUM, single woman, of 841 North Pitt Street in the Borough of
Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory
and understanding, do hereby make, publish and declare this as and for my Last Will and
Testament, hereby revoking and making void any and all Wills by me at any time
heretofore made.
1. I direct my hereinafter-narned personal representative to pay all of my just
debts and funeral expenses as soon after my death as may be found convenient to do so. I
direct that my funeral services be conducted by Ronan Funeral Home, York Road,
Carlisle, Pennsylvania, and that my body be interred on my burial lot located in
Westminster Cemetery which is located along Route 641 in North Middleton Township,
Cumberland County, Pennsylvania. I further direct that all inheritance transfer,
succession and estate and death taxes, including interest and penalties thereon, which
may be payable on account of my death, shall be paid from the residue of my estate.
2. I give and bequeath to the FIRST EY ANGELICAL LUTHERAN
CHURCH, corner of East High Street and South Bedford Street, in the Borough of
Carlisle, the sum of One Thousand ($1,000.00) Dollars to be used for such church
purposes as its .official Board shall deem best.
3. I give and bequeath the sum of One Thousand ($1,000.00) Dollars to my
nephew , DAVID STUM, provided he shall survive me by a period of ninety (90) days,
but should he fail to so survive me then the same shall lapse and be included in the
residue of my estate.
4. I give and bequeath the sum of One Thousand ($1,000.00) Dollars to my
great grandnephew, TYLER KAUFFMAN, provided he shall survive me by a period of
ninety (90) days, but should he fail to so survive me then the same shall lapse and be
included in the residue of my estate.
5 I give and bequeath the sum of One Thousand ($1,000.00) Dollars to my
great grand niece, KENDALL KAUFFMAN, provided she shall survive me by a period
of ninety (90) days, but should she fail to so survive me then the same shall lapse and be
included in the residue of my estate.
6. I give and bequeath the sum of One Thousand ($1,000.00) Dollars to
CALEB THOMAS, provided he shall survive me by a period of ninety (90) days, but
should he fail to so survive me then the same shall lapse and be included in the residue of
my estate.
7. I give and bequeath the sum of One Thousand ($1,000.00) Dollars to
LARRY DEIHL, provided he shall survive me by a period of ninety (90) days, but should
he fail to so survive me then the same shall lapse and be included in the residue of my
estate.
8. I give and bequeath the sum of One Thousand ($1,000.00) Dollars to
EDW ARD CROSSLEY, provided he shall survive me by a period of ninety (90) days,
but should he fail to so survive me then the same shall lapse and be included in the
residue of my estate.
9. All the rest residue and remainder of my estate, real personal and mixed,
and wheresoever the same may be situate I give devise and bequeath in equal shares to
my nephew, GARY ARBEGAST, and my niece, JUDY DEIHL, provided each of them
shall survive me by a period of ninety (90) days, their heirs and assigns, but should either
of them fail to so survive me then the share such deceased person would have received
shall pass to such of his or her issue, per stirpes.
71~ :j- ~
10. I hereby nominate, constitute and appoint my nephew, Gary Arbegast and
my niece, Judy Deihl and the survivor of them as Co-Executors of this my Last Will and
Testament, and I further direct that neither of them shall be required to post any bond to
secure the faithful performance of his or her duties in the Commonwealth of
Pennsylvania or in any other jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last
Will and Testament written on two (2) pages, this 7 H-, day
of . N cV~ woJ.,.Q...) , 2006.
~~
Martha F. Sturn
(SEAL)
Signed, sealed, published and declared by MARTHA F. STUM, the Testatrix
above named, as and for her Last Will and Testament, in our presence, who, in her
presence, at her request, and in the presence of each other, have hereunto subscribed our
names as attesting witnesses.
Als-~, .~
~r1.~~