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Home My WebLink About09-17-07 . -.J 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 Date of Birth 179-14-7677 08/19/1920 Decedent's First Name 03/31/2005 Decedent's Last Name Suffix Mogel (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Mogel Jean Spouse's Social Security Number . OFFICIAL USE ONLY County Code Year File Number 21 05 0368 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 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 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 ~~~irn~d!~I~p~.?n~ ~ulTl~er FILL IN APPROPRIATE OVALS BELOW ;e) 1. Original Return 2. Supplemental Return 4. Limited Estate 'e) 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received Stephanie Kleinfelter, Firm Name (If Applicable) .K~~fer Wood All~n & Rahal, LLP First line of address 635 N. 12th Street Second line of address Suite 400 City or Post Office State ZIP Code Lemoyne PA 17043 Correspondent's e-mail address:skleinfelter@keeferwood.com ,"'--, \..-........* 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required \::::> 8. Total Number of Safe Deposit Boxes ..d,'m .,.... C) ........M .... ....~~. ...... 'REGISTE'R~~~LS'USEh~y . T~O Cd ~: r Tl (~;) i.5J C") ('-) , C~) :'71 -....J :::tJ'loo :1: ; I I I I L~,~,......____, _._, :::0 ---I DATE FILED c.n .c:- MI F MI L PONSIBLE FOR FILING RETURN :Tub 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. 310 W. Siddonsburg Road, Dillsburg, PA 17019 DATE 635 N. 12th Street, Suite 400, Lemoyne, PA 17043 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056051058 15056051058 ---1 ~ . --.J 15056052059 REV-1500 EX Decedent's Name: Warren F Mogel 179-14-7677 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) 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 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 .0JL 637,222.58 16. Amount of Line 14 taxable at lineal rate X.O 45 27,168.00 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 . Decedent's Social Security Number 0'.00 133,218.32 15. 16. 17. 18. 577,868.00 711,086.32 46,481.00 214.74 46,695.74 664,390.58 0.00 664,390.58 0.00 1,222.56 (u.............,; 15056052059 ---I . . REV-1500 EX Page 3 Add fl!euNumber 0368 Decedent's Comp ete ress: 1 ; L j' DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER Warren F Mogel 179-14-7677 STREET ADDRESS 7 West Winding Hill Road CITY I STATE . ZIP Mechanicsburg PA I 17055 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 1,222.56 Total Credits (A + 8 + C ) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty 145.84 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 + 5A. This is the BALANCE DUE. (SA) (58) 145.85 0.00 1,222.56 145.84 1,368.40 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.......................................................................................................................... D [iJ d. receive the promise for life of either payments, benefits or care? ...................................................................... D [i] 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 [K] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ D [K] 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 exemot 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. 99116(1.2) [72 P.S. 99116(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-1p03 EX+ (6-98* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT . SCHEDULE B STOCKS & BONDS ESTATE OF Warren F. Mogel FILE NUMBER 21-05-0368 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION 2,581 Shares PNC Financial Services Group, Inc. VALUE AT DATE OF DEATH 133,218.32 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 133,218.32 REV-'?'0 EX- la-ga*- COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF Warren F. Mogel FILE NUMBER 21-05-0368 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 ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1. Warren F. Mogel Revocable Trust, Agreement Dated 12/19/1996, As 550,700.00 a. Amended 01/09/02 Todd S. Mogel and Jill E. Morell, Trustees Unimproved Real Property Commonly Known As 7920 Chapel Hill Road, Spring Township, PA 19608 Deed Book 2954, Page 273 - Appraised Value $550,000 b. .0083333% Limited Partnership Interest In First Capital Institutional Real Estate, LTD. 1 (5 Units) - Valued At $700.00 2. Warren F. Mogel and Jean L. Mogel, Irrevocable Life Insurance Trust Under Agreement Dated 01/03/1997 ("Life Insurance Trust") Todd S. Mogel and Jill Morell, Trustees $36,168.00 Cash Contribution January 2005 Robert W. Mogel - Son- Withdrawal Rights 12,056.00 100 3,000.00 9,056.00 Jill E. Morell - Daughter - Withdrawal Rights 12,056.00 100 3,000.00 9,056.00 Todd S. Mogel- Son - Withdrawal Rights 12,056.00 100 3,000.00 9,056.00 TOTAL (Also enter on line 7 Recapitulation) $ 577,868.00 (If more space is needed, insert additional sheets of the same size) . . REV.1511 EX+ 112.99. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-05-0368 ESTATE OF Warren F. Mogel Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Malpezzi Funeral Home Sun City Center - Funeral Home Rolling Green Cemetery - Purchase of Cemetery Lot Memorial Stone 7,845.00 1,440.00 3,500.00 4,138.00 2. 3. 4. B. ADMINISTRATIVE COSTS: 10. 11. 12. 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 Rupp and Me-ikle- - LE:gal Fe-E:s KE:E:fE:r Wood AIIE:n & Rahal, LLP - Legal FE:E:s Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 13,500.00 11,000.00 3,500.00 3. Claimant Jean L. Mogel Street Address 7 West Winding Hill Road City Mechanicsburg Relationship of Claimant to Decedent Surviving Spouse State PA .Zip 17055 4. Probate Fees 300.00 5. Accountant's Fees 6. Tax Retum Preparer's Fees 7. Register of Wills - Short Certificates Cumberland Law Journal - Legal Advertisement Jason Stacknick - Real Estate Search 68.00 75.00 75.00 100.00 640.00 300.00 8. 9. Appraisal of Car Owned Jointly with Decedent's Spouse Century 21 - Appraisal of Real Property Owned by Revocable Trust Apex Appraisal, Inc. - Appraisal of PA Residence Owned Jointly with Decedent's Spouse TOTAL (Also enter on line 9, Recapitulation) $ 46,481.00 (If more space is needed, insert additional sheets of the same size) REV-1~12 EX'I12"",) .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS . ESTATE OF Estate of Warren F. Mogel FILE NUMBER 21-05-0368 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Hermatology Consultants 5.55 2. South Bay Hospital 24.82 3. University Medical Services 169.27 4.0 Lifefleet Southeast FL 15.10 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 214.74 . . . . REV-1513 EX+ (9-00) '* SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER 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)] Warren F. Mogel and Jean L. Mogel Irrevocable Life Insurance Trust Under Agreement Dated 01/03/1997 Todd S. Mogel and Jill Morell, Trustees a. Rogert W. Mogel- Withdrawal rights Son 9.056.00 b. Jill E. Morell - Withdrawal rights Daughter 9,056.00 c. Todd S. Mogel- Withdrawal rights Son 9,056.00 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 Warren F. Mogel Revocable Trust Agreement Dated 12/19/1996 - As Amended 01/09/2002 Todd S. Mogel and Jill E. Morell, Trustees 637,222.58 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 637,222.58 (If more space is needed, insert additional sheets of the same size) CHARLES W. RUBENDALL II ROBERT L. WELDON EUGENE E. PEPINSKY. ..JR. ..JOHN H. ENOS III GARY E. FRENCH DONNA S. WELDON BRADFORD DORRANCE ..JEFFREY S. STOKES ROBERT R. CHURCH STEPHEN L. GROSE R. SCOTT SHEARER ELYSE E. ROGERS CRAIG A. LONG YEAR ..JOHN A. FEICHTEL DONALD M. LEWIS III STEPHANIE KLEINFELTER ERIC R. AUGUSTINE TODD F. TRUNTZ CAROL L. VERISH KEEFER WOOD ALLEN & RAHAL, LLP ATTORNEYS AT LAW 635 NORTH 12TH STREET, SUITE 400 LEMOYNE, PA 17043 ESTABLISHED IN 1878 OF COUNSEL: HEATH L. ALLEN N. DAVID RAHAL SAMUEL C. HARRY PHONE 717-612-5800 FAX 717-612-5805 EIN No. 23-0716135 www.keeferwood.com HARRISBURG OFFICE: 210 WALNUT STREET HARRISBURG. PA 17101 PHONE 717-255-8000 717 -901-7786 skleinfelter@keeferwood.com Fax: 717-612-5805 September 14, 2007 Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Re: Estate of Warren F. Mogel Pennsylvania Inheritance Tax Return and Inventory Dear Sir/Madam: I have enclosed for filing two Pennsylvania Inheritance Tax Returns and Inventories. I have also enclosed a $1,368.40 check in payment of taxes and interest and a $30 check in payment of your filing fees. Please date stamped the enclosed copy of the first page of the tax return and Inventory, and return the same to me for my records. Thank you in advance for your assistance. Sincerely, L, LLP By (') ~9 __. U] ==;~ 1'j .:::.:) c=.') _J SK/waw Enclosures cc: Jill E. Morell, Executor (w/o encls.) Todd S. Mogel, Executor (w/o encls.) >") ~-'l ~J ""'"-1 ~~ ~ ()1 <..n ~'~",""= I I 3~\flSOd sn (V') J ~I o. I ~ v 0 - ,..... ..... Q 0 ..... ( ~ CD ~ E It) . ~ E u.. ..... 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