HomeMy WebLinkAbout11-07-07
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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
INHERITANCE TAX RETURN
RESIDENT DECEDENT 2 1 0 7
File Number
101/
Decedent's Last Name
Suffix
Date of Birth
01071940
Decedent's First Name MI
JOEL P
Spouse's First Name MI
CAROL If
173300188
12262006
GEBER'1'
(If Applicable) Enter Surviving Spou.... Infonnatlon Below
Spouse's Last Name Suffix
GBBBR'1'
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WillS
FILL IN APPROPRIATE OVALS BELOW
[!] 1. Original Return 0 2. Supplemental Return 0 3. Remainder Return (date of death
prior to 12-13-82)
0 4. Limited Estate 0 4a. Future Interest Compromise 0 5. Federal Estate Tax Retum Required
(data 01 death after 12-12-82)
00 6. Decedent Died Tastate 00 7. Decedent Maintained a Living Trust 0 6. Total Number of Safe Deposit Boxes
(Attach Copy 01 Win) (Attach Copy 01 Trust)
0 9. Litigation Proceeds Received 0 10 Spousal povm CredR (date 01 death 0 11. Election to tax under Sec. 9113(A)
. between 12-31- 1 and 1-1-95) (Attach Sch. 0)
iORRESPONDENT . THIS SI!!CnON MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
ame Daytime Telephone Number
BDWARD P. SBBBBR 7175333280
Finn Name (If Applicable)
JAKBS, ;8KI'1'B, DIB'1''1'&RICK ,
First line of address
REGISTER(QF WILLS USE.::QNL Y
C ",,_,J
I
_J
SUI'1'B 204, 5020 RI'1''1'ER ROA~
Second line of address
-n
City or Post OffIce
MBCBANICSBURG
State
PA
ZIP Code
17055
DATE1:ILED ".J
1.0
Corrapondenf. e-mail add,..: e paOJ ad c. com
Under penalties 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,
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.
SIGNATURE OF PERS RESPONSIBLE FOR FILING RETUR DATE
7'fU.Carol M. Gebert
, PA 17050
Edward P. Seeber
DATE
.,
Suite 204, 5020 RItter Road, Mechanlcaburg, PA 17055
Side 1
L
15056041147
15056041147
---Lb
-I
15056042148
REV-1500 EX
Decedent's Name Joel P. Gebert
Decedent's Social Security Number
173300188
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.
1,239.20
534,605.40
535,844.60
19,831.15
420.50
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.00 184,139.13 15.
16. Amount of Line 14 taxable
at lineal rate X .045 0 . 0 0 16.
17. Amount of Line 1"'4i'a"Xable
atsiblingrateX.12 0.00 17.
18. Amount of Line 14 taxable
at collateral rate X .15 0 . 0 0 18.
19. Tax Due... ..... .... ...... ....... ............,........ ......................................... .............................. 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L
15056042148
20,251.65
515,592.95
331,453.82
184,139.13
0.00
0.00
0.00
0.00
0.00
D
15056042148
-I
DECEDENT'S NAME
Joel P. Gebert
STREET ADDRESS
8 Blue Mountain Vista
CITY I STATE IZIP
Mechanicsburg PA 17055
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-07-
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
0.00
(2)
Total Credits (A + B + C)
3. InteresVPenalty if applicable
D. Interest
E. Penalty
0.00
0.00
TotallnteresVPenalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2 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.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3)
(4)
(5) 0.00
(5A)
(5B) 0.00
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. If death occurred after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?............. .................. ......... ....... ............................... .......... ........................ .......
Yes
~
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No
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3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?.........
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ..................................................................................... ................................. ~ [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. 99116 (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. 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. 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. 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.
Rey-1603 EX+ '(6_98)
SCHEDULE B
STOCKS & BONDS
*'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21-07-
ESTATE OF
Gebert, Joel P.
All property jolnUy-owned wtth right of sul'Ylyol1lhlp must be disclosed on Schedule F.
ITEM CUSIP VALUE AT DATE
NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH
1 $1000 Series EE U.S. Savings Bond - valued per 1,239.20
Savings Bond calculator
TOTAL (Also enter on Line 2, Recapitulation) 1,239.20
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule B (Rev. 6-98)
Rev.1510 EX+ '(6-96)
*'
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Gebert, Joel P.
FILE NUMBER
21-07 -
ESTATE OF
This schedule must be completed and filed ~ the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE.
1 Genworth Life and Annuity Insurance Company 130,961.02 100.000 0.00 130,961.02
IRA No. T06035217 - beneficiary is spouse;
valued per statement dated 12/31/06
2 Liberty Life Assurance Company of Boston 53,178.11 100.000 0.00 53,178.11
Annuity No. NP3-38166395 - beneficiary Is
spouse; valued per letter dated 2/6/07
3 1,000 units of Boston Capital Tax Credit Fund III 10,000.00 100.000 0.00 10,000.00
LP Series 16 - titled in the Joel P. Gebert Living
Trust dated 6/18/1997
4 Miscellaneous personal property - titled In the 1,500.00 100.000 0.00 1,500.00
Joel P. Gebert Living Trust dated 6/18/1997;
valued per Trustee
5 One-half interest in real estate located at 8 Blue 122,589.90 100.000 0.00 122,589.90
Mountain Vista, Silver Spring Township,
Cumberland County, PA - titled in the Joel P.
Gebert Living Trust dated 6/18/1997; valued per
tax assessed value*common level ratio
($215,070.00*1.14 = $245,179.80/2 = $122,589.90)
6 3,571.162 units of Vanguard Total Bond Market 35,818.75 100.000 0.00 35,818.75
Index Fund held In Vanguard Account No.
09909474288 - titled in the Joel P. Gebert Living
Trust dated 6/18/1997; valued per public listing
7 2,325.353 units of Vanguard Wellesley Income 50,832.22 100.000 0.00 50,832.22
Fund held in Vanguard Account No. 09909474288
- titled in the Joel P. Gebert Living Trust dated
6/18/1997; valued per public listing
Total of Continuation Schedule ee attached page
TOTAL (Also enter on Line 7, Recapitulation) 534,605.40
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule G (Rev. 6-98)
ReY.1510 EX+ '(6-98)
.
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Gebert, Joel P.
I FILE NUMBER
21-07-
ESTATE OF
ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECD'S TAXABLE
EXCLUSION
NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE.
8 1,685.097 units of Vanguard Wellington Fund 54,630.84 100.000 0.00 54,630.84
held In Vanguard Account NO. 09909474288-
titled In the Joel P. Gebert Living Trust dated
6/18/1997; valued per public listing
9 2,163.485 units of Vanguard Windsor II Fund 75,094.56 100.000 0.00 75,094.56
held In Vanguard Account No. 09909474288-
titled In the Joel P. Gebert Living Trust dated
6/18/1997; valued per public listing
TOTAL (Also enter on Line 7, Recapitulation) 534,605.40
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule G (Rev. 6-98)
REV-1151 EX'" (12-99)
*'
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Gebert, Joel P.
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21-07-
ESTATE OF
ITEM
NUMBER
A. FUNERAL EXPENSES:
DESCRIPTION
AMOUNT
See continuation schedule(s) attached
8,446.15
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
B.
Social Security Number(s) I EIN Number of Personal Representative(s):
Street Address
City
Year(s) Commission paid
State Zip
2.
Attorney's Fees
James, Smith, Dletterlck & Connelly, LLP
7,500.00
3.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant Carol M. Gebert
Street Address 8 Blue Mountain Vista
City Mechanicsburg
Relationship of Claimant to Decedent
3,500.00
State
Spouse
PA
Zip
17055
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
Other Administrative Costs
385.00
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation)
19,831.15
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA.1500 Schedule H (Rev. 6-98)
Rell.1502 EX+ (S-BS)
*'
SCHEDULE H-A
FUNERAL EXPENSES
continued
COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Gebert, Joel P.
I FILE NUMBER
21-07-
ESTATE OF
ITEM
NUMBER DESCRIPTION AMOUNT
1 Clair Fox - graveslte opening 100.00
2 Flowers and supplies for funeral service 91.55
3 Gravemarker 3,500.00
4 Meyers Funeral Home, Inc. - funeral services 3,718.00
5 Middlesex Diner - family dinner 40.92
6 New Goshenhoppen - cemetery services 100.00
7 Rev. Homer Royer, Jr - honorarium 100.00
8 SSPC - church luncheon 150.00
9 SSPC - honorarium 250.00
10 Yellowsprings at the Globe Inn - funeral dinner 395.68
Subtotal
8,446.15
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-A (Rev. 6-98)
R,ey.'602 EX" (1-98)
*'
SCHEDULE H.87
OTHER
ADMINISTRATIVE COSTS
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Gebert, Joel P.
I FILE NUMBER
21-07-
ESTATE OF
ITEM
NUMBER
1
DESCRIPTION
James, Smith, Dletterlck & Connelly LLP - reserve for administration closing costs
AMOUNT
250.00
2
Register of Wills, Cumberland County - filing fee for Return
15.00
3
Vital Records - additional death certificates
120.00
Subtotal
385.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6-98)
Rdv-1512 EX+ '(S-9S)
*'
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Gebert, Joel P.
FILE NUMBER
21-07 -
ESTATE OF
Includ. unrelmbul1l.d m.dlcal .xpen....
ITEM
NUMBER DESCRIPTION
1 U. S. Treasury - one-half 2006 Income tax liability
VALUE AT DATE
OF DEATH
420.50
TOTAL (Also enter on Line 10, Recapitulation)
420.50
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule I (Rev. 6-98)
R~.1513 EX+ (9-00)
*'
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
NUMBER
Gebert, Joel P.
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116(a)(1.2)]
FILE NUMBER
21-07-
ESTATE OF
RELATIONSHIP TO
DECEDENT
Do Not Ust Trusteels'
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
I.
1
Carol M. Gebert
8 Blue Mountain Vista
Mechanlcsburg, PA 17050
Spouse
Annuities
184,139.13
Total 184,139.13
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
See continuation schedule(s) attached
331,453.82
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11_ ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
331,453.82
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule J (Rev. 6-98)
Rh-1502 EX+(8-98)
*'
SCHEDULE J-IIA
SPOUSAL DISTRIBUTIONS UNDER
SECTION 9113 FOR WHICH AN
ELECTION TO TAX IS NOT BEING MADE
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Gebert, Joel P.
I FILE NUMBER
21-07 -
ESTATE OF
1
DESCRIPTION
Joel P. Gebert Family Trust - Assets listed as follows: - Schedule B-1
Schedule G - 3 thru 9
AMOUNT
ITEM
NUMBER
351,705.47
2
Less Expenses as follows: - Schedule H
Schedule I
-20,251.65
Subtotal
331,453.82
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule J-IIA (Rev. 6-98)
..
November 6, 2007
Glenda Famer Strasbaugh, Register ofWilIs
Cumberland County Courthouse
1 Courthouse Square
Carlisle, P A 17013-3387
Re: Joel P. Gebert, deceased
Dear Ms. Strasbaugh:
Enclosed are an original and two (2) copies of the Pennsylvania Inheritance Tax
Return and an original and one (I) copy of the Estate Information Sheet to be filed for
the above-referenced decedent, along with a check for Fifteen Dollars ($15.00)
representing the filing fee. Please time-stamp the extra copies and return them to me
in the enclosed self-addressed, stamped envelope.
If you have any questions, please feel free to contact me.
Sincerely,
JAMES, SMITH, DIETTERlCK & CONNELLY, LLP
Enclosures
cc: Carol Gebert, Trustee
Reply to:
Suite 204
5020 Ritter Road
Mechanicsburg, P A 17055
Direct Dial: 717-298-2094
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ESTATE
SECURITY
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Cheryl L. Baker, CP
Certified Paralegal
717-298-2094
cIb@jsdc.com
134 SIPE AVENUE
HUMMELSTOWN, PA 17036
MAILING ADDRESS
PO BOX 650
HERSHEY, P~, 17033
TOLL FREE 18009423660
TEL, 717.53]3280
FAX 717533.7771
wwvv.jsdc,com
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