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Home My WebLink About11-05-07 --.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 OFFICIAL USE ONLY County Code Year File Number 21 07 0163 174 20 0786 02/01/2007 Suffix Date of Birth I Decedent's Last Name 111~4/1 ~24 Decedent's First Name MI Lehman Grace (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix First Name MI Lehman Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW _ 1. Original Retum c::::l 4. Limited Estate c:::> 3. Remainder Retum (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required c:::> 2. Supplemental Retum c:::> 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 8. ,Total Number of Safe Deposit Boxes - Edgar R. Luhn, III Firm Name (If Applicable) (717) 448(..}204 ..' .: "'-(e'} . ...c....... REGISTER OF WII:;I{S USE ONLY:. Law Office of Edgar R. Luhn, III First line of address , 1 (; , 480 Doubling Ga~ Road Second line of address City ()r Post Office State ZIP Code DATE FILED .' i ,...-1 -11 Newville 'PA 17241 Correspondent's e-mail address: edluhn@aol.com allies of pe~ury, I declare that I have examined this retum. including accompanying schedules and statements, and to the best of my knowledge and belief, rrect and complete. Declaration of preparer other than the personal representative is ba formation of which pre parer has any knowledge. INGRETURN 606 Center Rd. DATE Newville, PA 17241 D-~~~ 20 S~oneledge Rd. Newville, PA 17241 /O-Z?-e:J SIGNATURE OF ~R:;r ~ ~SENTATIVE ADDRESS ~ ~ 480 Doubling Gap Rd., Newville, PA 17241 PLEASE USE ORIGINAL FORM ONLY DATE 10-2-(;1.. -0 'I Side 1 L 15056051058 15056051058 --.J CfJ --.J 15056052059 REV-1500 EX Decedent's Social Security Number <........""'.,."".,.,..........___mmmmmn...........'...""".""".,..".......................n.m.....'. Decedent's Name: RECAPITULATION 174 20 0786 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5. 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. 6. Jointly Owned Property (Schedule F) c::::l Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) c::::l Separate Billing Requested.. . . . . .. 7. 11. Total Deductions (total Lines 9 & 10). . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . 11. 1 105.00 11,497.00 0.00 497.00 49,608.00 -0- 49,608.00 8. Total Gross Assets ................................... 8. 9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . .. 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). . . . . . . . . . . . . . . . 10. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . .. . . . . .. . . . . . . . .. . . . . . . 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to lax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subject to Tax . . . . . . . . . . . . . . . . . . . . . . . . 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14laxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0--.0.0 16. Amount of Line 14laxable atUneal rate X.O 4..5 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 15. .00 2,500.00 16. 17. 18. 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . .. . . . .. . . . . . . . 19. 113.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT c::::l 15056052059 Side 2 15056052059 --.J L REV 1500 EX P 3 - age I~umb~ Decedent's Complete Address: [iDE] 0163--1 DECEDENrs NAME DECEDENrS SOCIAL SECURITY NUMBER Grace E. Lehman 174-20-0786 STREET ADDRESS 4 Green Street CITY I STATE TZIP Newville PA 17241 Tax Payments and Credits: 1. Tax Due (Page 2 line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 113.00 Total Credits (A + 8 + C ) (2) -0- 3. InteresVPenalty if applicable D. Interest E. Penalty TotallnteresVPenalty ( 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) -0- 8. Enter the total of line 5 + SA. This is the BALANCE DUE. (SA) (58) 113.00 -0- 113.00 A. Enter the interest on the tax due. Make Check Payable to: REGISTER OF WILLS, AGENT '~~~Jf~~~fllI__!.1J I 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 IKJ b. retain the right to designate who shall use the property transferred or its income; ............................................ D IKJ c. retain a reversionary interest; or.......................................................................................................................... D IKJ d. receive the promise for life of either payments, benefits or care? ...................................................................... D IKJ 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. D IiJ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. D IiJ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................,................................... D Ii] ......., IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. i_____ For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of trahsfers 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. ~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. ~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-1508 EX+ (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY Grace E. Lehman FILE NUMBER 21-07-0163 ESTATE OF Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Checking Account #220302 Adams County National Bank Big spring Ave., Newville PA 17241 25,719 2. CD (IRA) 90001000 003 Adams County National Bank 19,136 3. CD 3991008 007 Adams County National Bank 10,000 4. Christmas Club 5528917 Adams County National Bank 250 5. Certificate of Deposit PNC Bank C~rlisle, PA 17013 6,000 TOTAL (Also enter on line 5. Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 61,105 REV-1511 EX+ (10-06>. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Grace E. Lehman FILE NUMBER 21-07-0163 ESTATE OF Debts of decedent must be reported on Schedule L ITEM NUMBER A. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Egger Funeral 15 Big spring Newville, PA Home Ave 17241 7,877 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Randy L. Lehman Name of Personal Representative(s) Steven M. Lehman Street Address 606 Center Rd. Newville 1,800 City Year(s) Commission Paid: 2007 PA State _Zip 17241 2. Attorney Fees Edgar R. Luhn III, Esq. 1,250 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. ProbateFees Cumberland County Register of Wills 173 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Legal Advertisement Cumb Co. Bar Legal Advertisement Carlisle Sentinel Graham Medical Center 75 191 131 TOTAL (Also enter on line 9, Recapitulation) $ 11, 497 . 00 (If more space is needed. insert additional sheets of the same size) REV-1513 EX+ (9-00) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES Grace E. Lehman FILE NUMBER 21-07-0163 ESTATE OF NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Diana K. Stouffer RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE daughter $ 2,500 Newville, PA 17241 Lester H. Lehman 4 Green st. Newville, PA 17241 100% 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) LAST WILL AND TEST AMENT OF GRACE E. LEHMAN I, GRACE E. LEHMAN, of Newville Borough, Cumberland County, Pennsylvania, being of sound mind, memory and disposition, go hereJJy make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all Wills, Codicils, or writings in the nature thereof, by me at any time heretofore made: FIRST: PAYMENT OF EXPENSES - I direct that all my just debts and funeral expenses, including my gravemarker and all expenses of my last illness, shall be paid from my residuary estate as soon as practicable after my decease as a part of the administration of my estate. SECOND: LEGACY - I hereby make the following legacy: A. TWO THOUSAND FIVE HUNDRED (2,500.00) DOLLARS to DIANNA K. STOUFFER. THIRD: RESIDUE OF EST ATE - I give, devise and bequeath all the rest, residue and remainder of my estate, be it real, personal, or mixed, of whatsoever kind and wheresoever situate, unto my husband, LESTER H. LEHMAN, provided that he survives me by 30 days. FOURTH: CONTINGENCY IF SPOUSE DOES NOT SURVIVE - If my husband, LESTER H. LEHMAN, does not survive me by 30 days, my real estate shall be sold and the proceeds divided equally among my sons, STEVEN M. LEHMAN, RANDY L. LEHMAN, JOSEPH H. LEHMAN and TI-JOMAS G. LEHMAN. However, if a child does not survive me and leaves children who so survive me, such children shall receive, per stirpes (by representation), the share my child would have received had he or she so survived me. All of the remainder of my estate shall be distributed to the same four sons, on a per stirpes distribution basis. P AGE ONE OF FOUR ___...._~-- Jlil:,.....'l ,.;.........,......,.,,,.....<~, _./ _,.oa.w..." C~_.' -.. . .. FIFTH: TRUSTEE OF MINOR'S ESTATE - Any share or shares of my estate which passes to a minor shall be placed IN TRUST with STEVEN M. LEHMAN and RANDY L. LEHMAN, as TRUSTEES, to serve without posting bond, on the following terms and conditions A. So long as the child is a minor, the net income of the Trust shall be paid to or , ' applied for the child's maintenance, education or support, at such time and in such proportions as my Trustees shall in their sole discretion determine, and without regard to his or her parent's ability to provide for such needs. In the event that the income would be insufficient to provide the child with adequate maintenance, education and support, the Trustees shall invade the principal for this purpose and such invasions shall be according to the needs of the child. B. Upon his attaining the age of eighteen (18) years, the said Trustee shall distribute the Trust assets, including accrued income, to the child. C. If said child shall die prior to attaining the age of eighteen (18) years, the separate trust for his or her benefit shall terminate and thy principal and any undistributed income shall be paid to the estate of such child. SIXTH: TAXES RESULTING FROM MY DEATH - All federal, estate and other death taxes that may be assessed as a consequence of my death, whether or not the assets pass under this Will, shall be paid from the residuary estate of my probate estate just as if they were my debts, and none of those taxes shall be charged against any ben.eficiary or joint owner. SEVENTH: EXECUTOR - I appoint my husband, LESTER H. LEHMAN, as Executor of my Will. If he is unable or unwilling to serve, I then appoint RANDY L. LEHMAN and STEVEN M. LEHMAN, Co-Executors of my Will. Neither my Executor nor any successor shall be required to give bond. P AGE TWO OF FOUR _...~, ..""",_~' ,;. .u. '- . .. _w~"..- . -'"""".,,"'"""'...., " .;""-.,... ,,;. '-'.. :.c-;..~.- " ~. _ ~ _~ I grant to my Executor and successors the power to compromise claims without court approval and without the consent of any beneficiary. EIGHTH: PROTECTIVE PROVISION - To the greatest extent permitted by law, before actual payment to a beneficiary or to his or her' account, no interest in income or principal shall , . be assignable by a beneficiary or available. to anyone having ,a claim 'against a beneficiary. IN WITNESS WHEREOF, I hereunto have signed my name to this, my Last Will and \ fL. Testament, consisting, of a total of FOUR (4) typewritten pages, this ~ day of /-1 ~ 7' 1999. I~ ~\ ~~~ GRACE E, LEHMAN, Testatrix In our presence, the above-named Testatrix signed this and declared it to be her Will, and now, at her request and in her presence and in the presence of each other, we sign as witnesses: ~O,uJ~ Ckf [, i<.lM~ P AGE THREE OF FOUR "':::"":-,~":',;-,'e''-'>'_~._--':'',;''.';;';';',...._'' "'~" ., "'~- ~-, - , -, ~, - .- STATE OF PENNSYL VANIA : SS ,COUNTY OF CUMBERLAND I, GRACE E. LEHMAN, having been duly qualified according to law, acknowledge that I signed the foregoing instrument as my Will and that I signed it as my free and voluntary act for the purposes therein expressed: ~ t: ~~. GRACE E. LEHMAN, Testatrix We, having been duly qualified according to law, depose and say that we were present and saw GRACE E. LEHMAN sign the foregoing instrument as her Will; that she signed it as her free and voluntary act for the purposes therein expressed; that each of us in her sight and hearing and at her request signed the Will as witnesses; and that to the best of our knowledge she was at the time 18 or more years of age, of sound mind and under. no constraint or undue influence. 9u~O.uJ~ C-~,~, tJu~ Subscribed, sworn to or affirmed, and acknowledged before me by the above-named' Testator and by the witnesses whose names appear opposite on this' d-S f-" day of ,Me,? ,1999. /)/\ j "L<",J~ N'Otary Public P AGE FOUR OF FOUR . ATTORNEY AT LAW EDGAR R. LUHN III 480 DOUBLING GAP ROAD NEWVILLE, PENNSYLVANIA 17241 (717) 448-1204 October 29,2007 Glenda Farner-Strasbaugh, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Grace E. Lehman File No. 21-07-0163 Dear Ms. Farner-Strasbaugh: Enclosed for filing please find the original and one copy of the Inheritance Tax Return (with Last Will attached) for the above-referenced decedent. A check in the amount of $113.00, made payable to "Register of Will, Agent", is also enclosed. Accompanying these documents is an original Inventory. Thank you for your kind assistance. cc: Steven M. Lehman, Co-executor Randy L. Lehman, Co-executor I c.' i ~:~ _J r I I i uJ ~ a: a: I'- t- c.. 0 (/) .-. t- oOuJ"," .z c.........JNN::J a:...Jl'-oO .o..~- s: (/) > >a: . ::J: 0 ::J uJ Z Z 00 o CXJJ, ~lR .u1 --~ -ERg M o I'- q:::tl Ii ~ ~ Q'" ..... ...a ~~ o o o o 2Da7:~ ~r ; ".'-.... 0...) ~.J":) ,;~~.:) -~- _T .:i C- ..., I C,,r:;') c:x:::: -. "I I . 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