HomeMy WebLinkAbout11-21-07 (2)
J
15056051047
REV-1500
EX (06-05)
OFFICIAL USE ONLY
Year
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 Date of Birth
GIiliJIGIJIGIJiliJ ~ ~
Decedent's Last Name Suffix Decedent's First Name
~RER [IT]
(If Applic:able) Enter Spouse's Information Below
[llast Name
INHERITANCE TAX RETURN
RESIDENT DECEDENT
MI
o
Suffix
[IT]
MI
D
Spouse's Social Security Number
illJnIJIIJ
FILL IN APPROPRIATE OVALS BELOW
1. Original Retum
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 a 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 SHALL BE DIRECTED TO:
Name Daytime Telephone Number
~J A L D tEE] [EG
Firm Name (If Applicable) C)
M)REW
First line of address
ffiwes
Second line of address
ill
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~
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2. Supplemental Retum
~
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3. Remainder Retum (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
4. Limited Estate
~
~
~
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o
8. Total Number of SOB's
6. Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received
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ER THAN REPRESENTATIVE
Side 1
L_
15056051047
15056051047
~
~
J
15056052046
REV-1500 EX
Decedent's Name:
RECAPITULATION
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) 0 Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) 0 Separate Billing Requested
8. Total Gross Assets total Lines 1-7
9. Funeral Expenses & Administrative Costs (Schedule H)
1 O. DE~bts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11 TCltal Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13 Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J)
14. Net Value Sub"ect to Tax Line 12 minus Line 13
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 .0 _
16. Arnount of Line 14 taxable
at lineal rate x .045 $11.28
17. Arnount of Line 14 taxable
at sibling rate x .12
18.Arnount of Line 14 taxable
at collateral rate x .15
19. TAX DUE
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
L
Side 2
15056052046
1.1
2.1
3.1
4.1
5.1
6.1
7.1
$0.00
$0.00
$0.00
$12,442.69
$0.00
$0.00
8.
$12,442.69
$12.006.451
$424.961
$12,431.41 1
$11 .281
$0.00 I
9.1
10.1
11.1
12.1
13.1
14.
$11.28
15 $0.00
16 $0.51
17 $0.00
18 $0.00
191 $0.51 1
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15056052046 J
REV-1500 EX Page 3
File Number
Decedent's Complete Address:
Decedent's Name
Eugene E. Rohrer
STREET ADDRESS
605 South Spring Garden Street
CITY
STATE
Carlisle
Tax Payments and Credits:
1. Tax Due
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discounts
PA
Total Credits (A+B+C)
3. InteresUPenalty if applicable
D. Interest
E. Penalty
4.
TotallnterestlPentaity (D+E)
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
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 to: REGISTER OF
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:
b. retain the right to designate who shall use the property transerred or its income:
c. retain a reversionary interest: or
d. retain the promise for life of either payments or care?
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?
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 disignation?
(1 )
(2)
(3)
(4)
(5)
(SA)
(58)
AGENT
CJ
CJ
CJ
CJ
CJ
CJ
CJ
ZIP
17013
$0.5'
$0.00
$0.00
$0. Sf)
$0.5L
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w
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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 3% [72P.S. Sec. 9116(a)(1.1 )(1)).
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 0% [72 P.S. Sec. 9116(a)(1.1 )(ii)).
The statute c10es 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 deseased child twenty-one years of age or younger at death to or for the use of a natural parent. an adoptive parent,
or a steppa"'nt of the child is 0% [72 P.S. Sec. 9116(a)(1.2)).
The tax rate imposed on the net value of transfers to or for the use of the decadent's lineal beneficiaries is 4.5%. except as noted in 72 P.S. Sec. 9116(1.2) [72 P.S. Sec.9116(a)(1).
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. Sec.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.
LAST WILL AND TESTAMENT
OF
EUGENE ~ ROHRER
I, Eugene E. Rohrer, of North Middleton Township, Cumber-
land County, Pennsylvania, being of sound and disposing mind and
memory, do hereby make, publish, and declare this to be my Last
will and Testament, hereby revoking any and all former wills or
codicils by me made.
1.
I order and direct my Executor or Executrix hereinafter
named to pay all my just debts and funeral expenses as soon as
may be conveniently done after my decease.
2.
I give, devise, and bequeath all of my estate, whether
real or personal property and wherever situated, to the follow-
ing of my children, or their issue per stirpes, in the per-
centagesindicated:
Eugene Frank Rohrer (Ehrhart)
10%
Gregory Gene Rohrer
45%
Tami Lynn Rohrer
45%
3.
It is my hope that arrangements will be agreed to by my
beneficiaries whereby my son, Gregory Gene Rohrer, can continue
to be employed in, and will be the chief decision-maker in, the
-1-
stromboli business which I now operate.
4.
I hereby nominate, constitute, and appoint my son,
Gregory Gene Rohrer, as Executor of my estate, and direct that
he shall not, in that capacity, be required to give any bond and
that if, notwithstanding this direction, any bond be required by
any law, statute, or rule of court, no surety be required
thereon. In the event that he should be unable or unwilling to
serve in this capacity, I hereby nominate, constitute, and
appoint my daughter, Tami Lynn Rohrer, to serve as Executrix in
his place, with the same provision as to bond and surety.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this ( I'R day of oc..i ole r'
, 1989.
(SEAL)
SIGNED, SEALED, PUBLISHED, AND DECLARED by the above-
named Testator, Eugene E. Rohrer, in the presence of us who, at
his request, have hereunto subscribed our names as witnesses
thereto, in the presence of said Testator and of each other.
1 {J/tA~ bf. h
)--y~~ ~\~
(SEAL)
(SEAL)
-2-
COMMONWEALTH OF PENNSYLVANIA)
ss.
COUNTY OF CUMBERLAND
I, Eugene E. Rohrer, Testator, whose name is signed to
the attached or foregoing instrument, having been duly qualified
according to law, do hereby acknowledge that I signed and
executed the instrument as my Last Will; that I signed it
willingly; and that I signed it as my free and voluntary act for
the purposes therein expressed.
Sworn or affirmed to and acknowledged before me
Eugene E. Rohrer, the Testator, this ~ day of ~Ajh )
1981:.
by
,
COMMONWEALTH OF PENNSYLVANIA)
~~ ~ &~~
Notary Public
NOT ARIP,\. SEAL
RUTH F. COU!..SO~. NO!AR: P~BL~C
CARUSLE BORO, GUr.lB~I.~~~D "OUNTY
1 MY CQlol,M\~S\ON EXP\Kt:SRRlL20. 1993
J,..._-.,.....-,. -;-"O~CI~I~tirias
M \ ~ o~~s\'\var,~a "";:;S~\J,TJ II . t ,'''/
; It;m\,I~\'_ r ..(,..I 1
ss.
COUNTY OF CUMBERLAND
vie, J WL<;'~ nt.} .:Jr.. and ~-r\~e ~\c:u....\( , the wit-
nesses whose names lare 'sigded to the attached or foregoing
instrument, being duly qualified according to law, do depose and
say that we were present and saw Eugene E. Rohrer, the Testator,
sign and execute the instrument as his Last Will; that Eugene E.
Rohrer signed willingly and that Eugene E. Rohrer executed it as
his free and voluntary act for the purposes therein expressed;
that each of us in the hearing and sight of. Eugene E. Rohrer,
the Testator, signed the Will ~s witnesses; and that to the best
of our knowledge the Testator was at that time 18 years or more
of age, of sound mind and under no constraint or undue influence.
AddJsf(~~~f;~ l
if _ _{'S~ t!"~ _~ 6 L~
I
~~~.
Address: .. :~~: ~l~
Sworn or affirmed to and subscribed before me by
~~' 97. and iJhAb-".D ~ ~.A4~ this J.11;& day of
_ _ ; 1981.
- ~51/\rili\Csr:!~~_')1 ~ I
\ "r r'(;> II S(V~ NO I r.:-\Y hIE\.: '"
\ RUT," '"::" JUo"'C"I',;,c"r"U>J--iD COUNTY
CARLI"l F OOR .,;,I'U~" >13
"'--: ~,",,; EVPIRE" :\PP.IL 20, i9.
MY COI\\MISS\v" ^ . v' .
" nia f1..ssociation oi Notanes
M':3mber, PennS)'l~a
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANIOUS PERSONAL PROPERTY
ESTATE OF
FILE NUMBER
Eugene E. Rohrer 21-07 -00192
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 DESCRIPTION VALUE AT DATE
NUMBER OF DEATH
Checking acct no: 536980824-Commerce Bank (see letter attached)
$792.54
2
Checking acct no: 1691021733-Sovereign Bank (see letter attached)
$44.23
3
Proceeds from sale of truck and camper
$10,983.50
4
Proceeds from sale of 2 shotguns
$250.00
5
Proceeds from sale of personal property
$372.42
Note: There is a pending personal injury action wherein the
decedent is a Plaintiff. This action has not yet been resolved.
TOTAL (also on line 5, Recapitulation)
$12,442.69
March 06, 2007
Commerce
eBank
Andrews & Johnson
78 W Pomfret St
Carlisle PA 17013
RE: Estate of: Eugene E Rohrer
Social Security #: 211-24-6538
Date of Death: February 23, 2007
Dear Sirs:
In reference to the letter regarding the above mentioned Estate, we
would like to inform you of the information that we have researched and
found.
Type: Checking
Account #: 536980824
Date Opened: 04/11/05
Primary Owner: Eugene E Rohrer
Date of Death Balance: $792.54
Accrued Interest: $0.06
Principal Balance: $792.48
If there are any questions or additional information that is needed,
please feel free to contact me at (717) 412-6134.
r
SincerelY'if:')
;11 ,I-,.A\('-' ", ,1, '" -
. ~ \;vJiCV\.... '- IV
Jin~~' ut
Levy Specialist
Commerce Bank I Harrisburg, N.A.
PO Box 4999
3801 Paxton Street
Harrisburg, PA 17111-0999
commercepc.com
. Sovereign Bank
ESTATE OF
SOCIAL SECURITY #:
DATE OF DEATH:
Eugene E. Rohrer
211-24-6538
February 23, 2007
Account #: 1691021733 Type: Checking
In the name of: Eugene E Rohrer
Date of Death Balance: $44.23
Int.(YTD) from 1/1/2007 to 2/6/2007
Accrued interest to date of death: $0.00
Other Info: Account closed on 03/02/07 for $44.23.
Open date: 8/16/1997
$0.00
Account #: 6817345537 Type: Loan
In the name of: Eugene E Rohrer
Date of Death Balance: Account closed prior to death
Int.(YTD) from to
Accrued interest to date of death:
Other Info: Account closed on 03/12/06.
Open date: 12/27/2001
Page 1 of 1
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MAl MB3 02-10 Court Ordered Processing
P.O. Box 841005
Boston, MA 02284
March 9, 2007
Andrews & Johnson
Attorneys at Law
Attn: Ronald E. Johnson
78 West Pomfret Street
Carlisle, Pa 17013
RE: Estate of Eugene E. Rohrer
Date of Death: 02/23/07
Dear Mr. Johnson:
Per your request, enclosed please find the account information as of the date of death for
the above-named decedent. For your information, accrued interest is not included in the
date of death balance.
Please feel free to contact me if I can be of any further assistance.
Very truly yours,
r!ltOe
Nicole Job
COP Specialist III
Decedent Department
(617) 533-1364
SCHEDULE H
FUNERAL EXPENSES, ADMINISTRATIVE
COSTS AND MISCELLANEOUS EXPENSES
ESTATE OF
FILE NUMBER
Eugene E. Rohrer
21-07-00192
ITEM
NUMBER
A.
I
2
B.
2
3
4
5
6
7
8
9
10
II
12
13
14
15
16
17
18
19
Debts of decedent must be reported on Schedule I.
DESCRIPTION
AMOUNT
Funeral Expenses:
Ewing Brothers Funeral Home - funeral
Gingrich Memorials - memorial stone
Administrative Costs:
Personal Representive Commissions
Name of Personal Representative(s)
Social Security Number of Personal Representative:
Street Address:
City: State: Zip:
Year(s) commissions paid:
Attorney fees to Andrews & Johnson
Family Exemption
Claimant
Street:
City: State & Zip
Relationship of Claimant to Decedent:
Probate Fees to Register of Wills
Accountant Fees to Patricia Rosendale, CPA
Tax Return Preparer's Fees
Pa Dept of Transportation - replacement fee for vehicle title
Mary Roell - appraisal
Jeff Rohrer - advertising
Jeff Rohrer - trash removal
PP&L - fmal electric bill
Register of Wills, PA Inheritance Tax Return filing fee
Reserve for closing and accounting
$7,297.96
$950.00
$2,500.00
$114.00
$45.00
$50.00
$55.00
$447.05
$32.44
$15.00
$500.00
TOTAL (also on line 9, Recapitulation)
$12,006.45
SCHEDULE I
DEBTS OF DECEDENT
MORTGAGE LIABILITIES AND LIENS
ESTATE OF
FILE NUMBER
Eugene R. Rohrer 21-07 -00192
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
Capital One credit card account no: 5178-0526-6240-8547
$380.00
2
William Phelan, mD - medical bill
$44.96
TOTAL (also on line 10, Recapitulation)
$424.96
SCHEDULEJ
BENEFICIARIES
ESTATE OF
FILE NUMBER
Eugene R. Rohrer
21-07-00192
2
vi NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR SHARE
BER Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [include ootright spousal distributions, and transfers under See. 91 16(a)(1.2))
Gregory Gene Rohrer
4045 Carlisle Road, Gardners, P A 17324 son 45%
Tammi Lynn Rohrer Madaus
4045 Carlisle Road, Gardners, P A 17324 daughter 45%
Eugene Frank Rohrer Earhart
PSC 817 Box 2550, FPO AE 09622 son 10%
II NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAl DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. Charitable and Governmental Bequests:
ITEI
NUM
3
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (also enter on line 13, Recapitulation)
$0