HomeMy WebLinkAbout11-30-07
ReV-l500 EX + (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN-
RESIDENT DECEDENT
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DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
STENGLE
DATE OF DEATH (MM-DD-Year)
ROBERT G.
DATE OF BIRTH (MM-DD-Year)
OFFICIAL USE ONLY
FILE MUMBER
2 1 -0 7 0 9 6 1
"CciUNTY"'COOE" -YEA~ - - NUMeER- -
SOCIAL SECURITY NUMBER
2 3 1 - 6 0 - 1 547
THIS RETURN MUST BE FilED IN DUPlICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
o 3. Remainder Retum (date of death prior to 12-13-821
o 5. Federal Estate Tax Retum Required
_ 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
;mmSSEC'TION'MUST BE COMPtETEOCAL.J.: CORRESPONDENCE AND CONFIOEN'TIALt AXINFORMA TlONSHOl.JLDSe.OIRECTEDTO:
NAME COMPLETE MAILING ADDRESS
STEPHEN L. BLOOM ESQUIRE 60 WEST POMFRET STREET
FIRM NAME (If Applicable)
IRWIN & McKNIGHT
TELEPHONE NUMBER
717 249-2353 CARLISLE PA 17013
OFFI~ USE ONLY
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0.00 X _(15) 0.00
0.00 X _(16) 0.00
0.00 X .12 (17) 0.00
0.00 X .15 (18) 0.00
(19) 0.00
07/20/2007 03/26/1952
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
!Xl 1. Original Retum
o 4. Limited Estate
00 6. Decedent Died Testate (Allach copy 01 Will)
o 9. Litigation Proceeds Received
o 2. Supplemental Retum
o 4a. Future Interest Compromise (date of death after 12-12-82)
o 7. Decedent Maintained a Living Trust (Attach copy oITrust)
o 10. Spousal Poverty Credit (date of death between 12-31.91 and 1.1-95)
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1. Real Estate (Schedule A)
(1)
(2)
(3)
(4)
(5)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
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4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
(6)
(7)
(9)
(10)
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIOMS ON REVERSe sloe FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
160 Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20. 0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
0> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
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4,944.00
(11)
(12)
(13)
4,944.00
-4,944.00
(14)
-4,944.00
CITY
CARLISLE
STATE
PA
ZIP
17015
Decedent's Com Jete Address:
STREET ADDRESS
272 STUART ROAD
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
Total Credits (A + 8 + C)
(2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
TotallnterestlPenalty (D + E) (3)
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 (4)
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. (5A)
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58)
Make Check AGENT
0.00
0.00
0.00
0.00
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 00
b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 00
c. retain a reversionary interest; or ...................................................................................................... 0 00
d. receive the promise for life of either payments, benefits or care? ............................................................. 0 00
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? '" ......... ... ......... .......................... ...... ..... .... ........ ........ .... ......... 0 00
3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. 0 00
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... /XI 0
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
PA
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%
[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 0% [72 P.S. ~9116 (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 0% [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 4.5%, 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 12% [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.
RE'j-1510 EX + (6-98)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
STENGLE ROBERT
SCHEDULE G
INTER.VIVOS TRANSFERS &
MISC. NON.PROBA TE PROPERTY
G.
FILE NUMBER
21 07
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.
0961
DESCRIPTION OF PROPERTY
ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
NUMBER lHE DATE OFTRANSFER. ATl'ACH A COP\' DFTHE DEED FOR REAL ESTA1E VALUE OF ASSET INTEREST VALUE
(IF APPLICABlE)
1. STATE EMPLOYEES' RETIREMENT SYSTEM 6,853.64 6,853.64 0
RETIREMENT ACCOUNT
100% EXCLUSION - DECEDENT WAS 55 YEARS OLD
TOTAL (Also enter on line 7 Recapitulation) $ 0.00
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX + (12-99)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
STENGLE
ROBERT
Debts of decedent must be reported on Schedule I.
G
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
21
07
0961
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Numbe~s)/EIN Number of Personal Representative(s)
Street Address
City State Zip
Yea~s) Commission Paid:
2. Attorney Fees IRWIN & McKNIGHT 1,000.00
3. Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) 3,500.00
Claimant JENNIFER A. STENGLE
Street Address 272 STUART ROAD
City CARLISLE State P A Zip 17015
Relationship of Claimant to Decedent SPOUSE
4. Probate Fees REGISTER OF WILLS 79.00
5. Accountanfs Fees
6. Tax Retum Prepare~s Fees PATRICIA A. ROSENDALE, CPA 350.00
7. REGISTER OF WILLS - FILING FEE 15.00
TOTAL (Also enter on line 9, Recapitulation) $ 4 944.00
(If more space is needed, insert additional sheets of the same size)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
_~-,J;::II.Ir.::1
NUMBER
I.
SCHEDULE J
BENEFICIARIES
RI"lJ:;tJ;::R
G
FILE NUMBER
71 n7
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Spousal
m~R1
AMOUNT OR SHARE
OF ESTATE
REMAINDER
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
1.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
JENNIFER A. STENGLE
272 STUART ROAD
CARLISLE, PA 17015
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II - 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 TESTAMENT
OF
ROBERT G. STENGLE
I, ROBERT G. STENGLE, of the State of Maryland, being of
sound and disposing mind, memory and understanding, do make,
publish and declare this as and for my Last Will and Testament
hereby revoking any and all Wills and Codicils heretofore made by
me.
FIRST: I direct my personal representative to pay all my
lawful debts and funeral expenses, the amount of the latter to be
determined by my personal representative, without being subject
to any limitation or restriction imposed by any law, and without
the necessity for or application to or leave of any court for
authority to do so.
SECOND: I direct that my personal representative shall pay
out of my probate estate as an expense of administration any
estate, succession or inheritance taxes which may be imposed upon
my taxable estate, or upon the legacies, devises or other
interests passing hereunder or by reason of my decease, without
apportionment, proration or contribution.
THIRD: All of the rest, residue and remainder of my estate
and property, real, personal or mixed, of whatever kind and
description, and wherever situated, including any property over
which I may have any power of appointment, I give, devise,
bequeath and appoint to my beloved wife JENNIFER A. STENGLE.
FOURTH: If my beloved wife JENNIFER A. STENGLE is not
living and any of my children who survive me are under 22 years
of age, then I give, devise and bequeath all the rest, residue
and remainder of my estate, real, personal or mixed, of every
kind and description, and wherever situated, unto my trustee, in
trust for the following uses and purposes:
(a) My trustee shall take, have, receive and hold said
property in a single fund subject to the powers and provisions
hereinafter set forth. He shall collect the income, rents and
profits therefrom; and after payment of all proper charges and
expenses incident to the said trust, shall dispose of the net
income therefrom and principal thereof as hereinafter provided.
(b) Until there is no living child of mine under 22 years
of age, my trustee shall pay over to and/or expend for the
benefit of my children such part or all of the net income from
the trust, and so much of the principal thereof as my trustee, in
his discretion, shall deem necessary or advisable
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for the support, maintenance, health, general welfare and
education (including college and professional education) of my
children. Any net income not so expended shall be added annually
to the principal and invested as a part thereof.
(c) When there is no living child of mine under 22 years of
age, this trust shall terminate. My trustee shall give the trust
to my children, or their descendants, per stirpes, free of trust.
(d) Whenever "Children" or "Child" is mentioned in this
Will, the reference is to MEGHAN, ROBERT and ANDREW.
FIFTH: If my beloved wife JENNIFER A. STENGLE is not
living, and all of my surviving children are over 22 years of
age, I give, devise and bequeath all of the rest, residue and
remainder of my estate, real, personal or mixed, of every kind
and description, wherever situated, to my then living children,
or their descendants per stirpes, absolutely.
SIXTH: During the minority, illness or other incapacity of
my legatee or beneficiary hereunder, my personal representative
and/or trustee are expressly authorized, in their sole and
absolute discretion, to make any distributions of income or
principal due to or authorized in respect to such legatee or
beneficiary to his or her duly constituted guardian or
committtee, or to such other person or persons who in the opinion
of my personal representative and/or trustee may be in proper
charge of any such minor, ill or otherwise incapacitated legatee
or beneficiary, to be applied to the support, maintenance,
education, and general welfare of such legatee or beneficiary. If
my personal representative and/or trustee deem best, they may
themselves apply such payments directly to the support,
maintenance, education, and general welfare of such legatee or
beneficiary, without being required under any such circumstances
to account therefor to any court.
SEVENTH: Except as herein otherwise provided, all payments
hereunder (whether of income or principal) are to be made
directly into the hands of the respective legatees or
beneficiaries and not into the hands of any other, whether
claiming by their authority or otherwise, without power of
anticipating and without being subject to execution or
attachment. This provision shall not prevent funds payable to
legatees or beneficiaries from being deposited to their credit in
any bank or other financial institution, and it shall not prevent
the exercise by my personal representative or trustee of any
discretionary powers conferred upon them.
EIGHTH: I nominate, constitute and appoint my beloved wife
JENNIFER as personal representative of this, my Last Will and
Testament, and direct that no bond shall be required of my said
personal representative for the faithful performance of duties as
such, and my personal representative shall not be liable for any
act or omission which does not constitute fraud or willful
misconduct.
If my beloved wife JENNIFER is unable to serve, my brother-in-law
ROBERT D. GIBSON shall serve as personal representative.
NINTH: In the event my spouse should predecease me, I
nominate, constitute and appoint my mother-in-law JUNE V. GIBSON
as trustee of the trust created by this Will and as guardian of
the person of any minor children of mine who may survive me. If
my mother-in-law JUNE V. GIBSON is unable to serve as guardian
and trustee, then I nominate, constitute and appoint my brother-
in-law ROBERT D. GIBSON as guardian and trustee. My guardians and
trustees shall at all times serve as such without the necessity
of giving bond.
TENTH: Whenever reference is made in this Will to my
personal representative, guardian and trustee, the reference
shall be deemed to include a survivor and successor personal
representative, guardian and trustee, and the singular shall
include the plural.
ELEVENTH: I hereby confer upon my personal representative,
guardian and trustee, all powers necessary for and proper to the
administration of my estate. All of these powers may be exercised
without prior application to or subsequent ratification by any
court which may have jurisdiction over the administration of my
estate.
TWELFTH: I decl~re that this instrument, consisting of four
(4) pages, has been read by me and has been explained to me,
paragraph by paragraph, by my attorney, Israel Drazin; that I
completely understand the provisions herein; that this instrument
fully expresses and complies with my wishes; and I declare it to
be my Last Will and Testament.
IN TESTIMONY WHEREOf, I h~_ve hereunto subscribed
this 3c.-~' day of ~'lp'1-t:'/-- ,in the year 19.:!:.Z.
my
name
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ROBEjM'" G. .. E
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The foregoing instrument, contained on these four (4)
typewritten pages, was, on the aforesaid date, SIGNED, PUBLISHED
and DECLARED by ROBERT G. STENGLE as and for a Last Will and
Testament, in the presence of us, who, at the request and in the
presence of ROBERT G. STENGLE, and in the presence of each other,
have hereunto subscribed our names as witnesses, having also seen
the initials of ROBERT G. STENGLE written on the margin of each
page hereof.
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COMMONWEALTH OF PENNSYLVANIA
STATE EMPLOYEES' RETIREMENT SYSTEM
30 NORTH THIRD ST STe 150
HARRISBURG, PA 17101-1716
1-800-633-5461
www.sers.state.pa.us
June 1, 2007
ROBBRT G STENGLB
272 STUART RD
CARLISLE PA 17013
SSN: XXX-XX-1547
REGION: 7
Dear Member:
According to our records you terminated your employment with the Commonwealth of Pennsylvania on
02-09-2007. As of the present date, the total amount standing to your credit in the State Employees'
Retirement System (SERS) is $6,853.64.
In order to determine what options are available to you concerning your funds, we suggest you contact a
retirement counselor at: SERS HARRISBURG REGIONAL COUNSELING CENTER, 30 N THIRD
STREET, ROOM 319, HARRISBURG, PA 17101 or telephone at 1-800-633-5461.
It should be noted that any application which is required in order to apply for benefits from this System
should be obtained from your retirement counselor.
Sincerely,
Joseph A. Torta, Director
Benefit Determination Division
REC28H
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