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Home My WebLink About10-31-07 (2) ---I 15056041147 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 OFFICIAL USE ONLY County Code Year File Number INHERITANCE TAX RETURN RESIDENT DECEDENT 2 1 0 7 00460 Date of Birth 208286954 04272007 09141926 Decedent's Last Name Suffix Decedent's First Name MI HAMSHER BETTY L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix 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 a 1. Original Return 0 2. Supplemental Return 0 3. Remainder Return (date of death prior to 12-13-82) 0 4. Limited Estate 0 48. Future Interest Compromise 0 5. Federal Estate Tax Return Required (date of death after 12-12-82) a 6. Decedent Died Testate 0 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 0 9. Litigation Proceeds Received 0 10 Spousal Poverty Credit ~date of death 0 11.Election to tax under Sec. 9113(A) . between 12-31-91 and -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 RICHARD E. CONNELL 7172328731 ;---., Firm Name (If Applicable) BALL, MURREN AND CONNELL , c::::::> REGISTER QF;WOlLS USE eHL Y - =:2 C.J <J .~"- r-.? ;~.Q c..} 2303 MARKET STREET r<.J -..{ First line of address Second line of address DATE FILED City or Post Office CAMP HILL State PA ZIP Code 17011 Under nalties 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 carr and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knoWledge. SIGNA TU E P RSON RES NSIB F FILlN ETURN Dennis J. Hamsher ~~~F:/C7 , PA 17050 S DATE Richard E. Connell 2303 Market Street, Camp Hili, PA 17011 Side 1 L 15056041147 15056041147 ....J o~ ADDITIONAL Personal Representatives Hamsher, Betty L. 55# 208-28-6954 4/27/2007 Under penalties of perjury, the undersigned declare that they have examined this return, including accompanying schedules and statements, and to the best of their knowledge and belief, it : tru::::::ct and comp~ d~~L Name Robert E. Hamsher Address 167 Brindle Road .-.J 15056042148 REV-1500 EX Decedenfs Name: HAMSHER, BETTY L. 208286954 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) 0 Separate Billing Requested.............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) 0 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, of transfers under Sec. 9116 (a)(1.2) X .:22.- 16. Amount of Line 14 taxable at lineal rate X .045 11 5 , 5 4 1 . 4 8 17. Amount of Line 14iaX8ble at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 15. 16. 17. 18. 19. Tax Due... .................................................................................................... .............. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 15056042148 Decedent's Social Security Number 128,002.23 128,002.23 12,421.88 38.87 12,460.75 115,541.48 115,541.48 5,199.37 5,199.37 ~ 15056042148 ---I REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 07 - 00460 DECEDENT'S NAME Hamsher, Betty L. STREET ADDRESS Manorcare Health Services 1700 Market Street CITY I STATE !ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 5,199.37 Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty (3) 0.00 (4) (5) 5,199.37 (SA) (58) 5,199.37 Total Interest/Penalty (0 + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. 8. Enter the total of Line 5 + SA. This is the BALANCE 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;..................................................................................... DO [!] b. retain the right to designate who shall use the property transferred or its income;......................................... [!] c. retain a reversionary interest; or...... ........................... ............... ...................... ....................... ................. ....... 0 [!] d. receive the promise for life of either payments, benefits or care?.................................................................. 0 [!] 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?.............. 0 [!J 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....... .............. ...................... ...... ................. ....... ............... ..... ................ ..... ..... D [!J . 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 exemDt 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 .5. ~9116 1 .2) [72 P .5. ~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. . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Hamsher, Betty L. FILE NUMBER 21 - 07 - 00460 Include the proceeds of litigation and the date the proceeds were received by the estate. All property Jolntly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 Members 1 st Federal Credit Union 127.502.23 a. Account Number 170942-00 $ 1,687.72 b. Account Number 170942-11 1,633.48 c. Account Number 170942-05 19,796.71 d. Account Number 170942-48 104,384.32 2 Personal Effects 500.00 TOTAL (Also enter on Line 5, Recapitulation) 128,002.23 . SCHEDULE H RJNERAL EXPENSES & ~11VECOS1S COMMONWEAlTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Hamsher, Betty L. Debts of decedent must be reported on Schedule I. FILE NUMBER 21 - 07 - 00460 ITEM DESCRIPTION AMOUNT NUMBER FUNERAL EXPENSES: A. 1 Neill Funeral Home 8,336.66 2 Royer Flowers 402.80 3 James Gingrich - Tombstone Engraving 125.00 4 Funeral Clothing 104.28 5 Visaggio's Ristorante - Funeral Reception 2,405.14 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip - Year(s) Commission paid 2. Attorney's Fees BALL, MURREN & CONNELL 750.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant 0.00 Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills - Cumberland 298.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 TOTAL (Also enter on line 9, Recapitulation) 12,421.88 . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS OOMMONWEAlTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Hamsher, Betty L. FILE NUMBER 21 - 07 - 00460 Include unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 1 Heartland Pharmacy of PA 38.87 TOTAL (Also enter on Line 10, Recapitulation) 38.87 REV-1513 EX+ (9-00) . SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Hamsher, Betty L. I FILE NUMBER 21 - 07 - 00460 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not List Trustee(s) I. TAXABLE DISTRIBUTIONS [include outright sgousal aistributions, and ransfers under Sec. 9116 (a) (1.2)] 1 Robert E. Hamsher Son one-half 167 Brindle Road Mechanicsburg, PA 17055 2 Dennis J. Hamsher Son one-half 1128 Dry Powder Circle Mechanicsburg, PA 17050 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 0.00 1 ' . . 00,q~, LAST WILL AND TESTAMENT I, BETTY L. HAMSHER, of the Township of Silver Spring, Cormty of Cumberland and Cormnonwealth of 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 revok- ing and making void all former wills and codicils by me at any time heretofore made. ~ FIRST. I order and direct that all my just debts and funeral expenses be paid by my Executor or Executors, as :the case may be, hereinafter named, as soon as conveniently may be done after my decease. SECOND. I give, devise arid bequeath all the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever and wheresoever situated, rmto my husband, ROBERT D. HAMSHER, absolutely and in fee simple, if he survives me. THIRD. If my husband, ROBERT D. HAMSHER, does not survive me, then and in that event, I give, devise and bequeath all the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever and wheresoever' situated, in equal shares unto my two (2) sons, namely, ROBERT E. HAMSHER ,and DENNIS J. HAMSHER, share and share alike, absolutely and in fee simple. If either of my said sons should predecease me and leave lawful issue to survive me, I order and direct that such living issue shall be substituted herermder for such deceased son, said issue to take their deceased ancestor's share hereunder per stirpes , . property passing .under this, my Last Will and Testament, or other- wise to any minor beneficiary and with respect to such property I am authorized to appoint a guardian and have not specifically done so. Said Guardian shall have the discretionary power and authority to expend from time to time such amounts of principal and income as such Guardian shall deem necessary and proper for such minor T s support, education and welfare. LASTLY. I nominate, constitute and appoint my husband, ROBERT D. HAMSHER, to be the Executor of this, my Last Will and Testament, hut if for any reason he should fail to qualify as such Executor or cease so to serve, then and in that event, I nominate, constitute and appoint my two (2) sons, namely, ROBERT E. HAMSHER and DENNIS J. HAMSHER, to be the Executors hereof, each to serve without bond. IN WITNESS WHEREOF, I, BETTY L. HAMSHER, have hereunto set my hand and seal to this, my Last Will and Testament which consists of two (2) typewritten pages to each of which I have affixed my .0' d- "-A. / / signature this ~ day of~~~ A.D., One Thousand Nine Hundred Seventy-four (1974-). Aity~kJ~EAL) The preceding instrument, consisting of this and one (I} other typewritten page, each identified by the signature of the Testatrix, was on the date thereof .signed, sealed, published and declared by BETTY L. HAMSHER, the Testatrix therein named, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence, and in the presence of each other, have s'Ubscribed our names as LAW OFFICES ITSON AND SNELBAKER LAw OFFICES BALL, MURREN & CONNELL 2303 MARKET STREET CAMP HILL. PENNSYLVANIA 17011 PHIUP J. MURREN RICHARD E. CONNEU.. TERESA R. McCORMACK THOMAS A. CAPPER (717) 232-8731 FACSIMILE (717) 232-2142 WIUJAM BENTLEY BAll. (1916-1999) MAILING ADDRESS: P.O. BOX 1108 lIAIuuSBURG. PENNSYLVANIA 17108-1108 October 30, 2007 Glenda Farner Strasbaugh Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, P A 17013 RE: Estate of Betty L. Hamsher (deceased) Date of Death: 4-27-07 Will No. 2007-00460 Our File No. 2745.2 Dear Ms. Strasbaugh: Enclosed please find, in duplicate, the Inheritance Tax Return (with copies of decedent's Will attached) for Betty L. Hamsher. Also enclosed is a check payable to the Register of Wills, Agent, in the amount of Five Thousand One Hundred Ninety Nine Dollars and Thirty Seven ($5,199.37) Cents representing the tax due. Also enclosed are the Estate Inventory and a check in the amount of $30 for the filing of the Inheritance Tax Return and the Inventory. Kindly date-stamp the additional copies of the Inheritance Tax Return and Inventory to me in the self-addressed, stamped envelope provided. REClhmp Enclosures cc: Mr. Dennis J. Hamsher (w/out enclosure) Mr. Robert E. Hamsher (w/out enclosure) fJ I =21 ~!d 'S JJO UHJZ 062300007221 CB ~:,J ,. 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