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Home My WebLink About04-10-08 (2) .-.J 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 0446 Date of Birth 151307537 04282007 08151911 FENTON JR. HORACE MI L Decedent's Last Name Suffix Decedent's First Name (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 18I 1. Original Return 0 2. Supplemental Return 0 4. Limited Estate 0 4a. Future Interest Compromise (date of death after 12-12-82) 18I 6. Decedent Died Testate 0 7. Decedent Maintained a Living Trust (Attach Copy of Will) (Attach Copy of Trust) 0 9. Litigation Proceeds Received 0 10 Spousal Poverty Credit ~date of death . between 12-31-91 and -1-95) 3. Remainder Return (date of death prior to 12-13-82) o 5. Federal Estate Tax Return Required o o 8. Total Number of Safe Deposit Boxes o 11.Election to tax under Sec. 9113(A) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number GERALD J. BRINSER 7178386348 Firm Name (If Applicable) BRINSER, WAGNER & ZIMMERMAN PALMYRA PA ZIP Code 17078 c::::> REGISTER O~ILLS USE <m- Y '0;;;0 ).:\0' '-- :0 -0 ) -~.:J 0 ::0 31~ 0 C~ C.) -0 (--2 -n > l__ ::0 DATE FIJ.,ED ::0 :'{' ~ ~'::S G--}C) ill~ (___) C:> ..-t' --r1 -" C~ r'n r-- ,'f) C) .-n First line of address 6 E. MAIN STREET Second line of address P.O. BOX 323 City or Post Office State John W. Fenton 44646 DATE Gerald J. Brinser 6 E. Main Street, Palmyra, PA 17078 Side 1 L 15056041147 15056041147 .-.J ~ --I 15056042148 REV-1500 EX Decedent's Name: FENTON, HORACE L. JR. 151307537 RECAPITULATION 1. Real Estate (Schedule A).. 2. Stocks and Bonds (Schedule B).............................................................. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).............. 3. 4. Mortgages & Notes Receivable (Schedule D)..... 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)............................. 9. Funeral Expenses & Administrative Costs (Schedule H) 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 )................... .......................................... 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J).................................................... 12. 13. 14. Net Value Subject 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, of transfers under Sec. 9116 (a)(l.2) X ~ 16. Amount of Line 14 taxable at lineal rate X .045 5 5 , 4 1 6 . 0 2 17 Amount of Line 14 taxable at sibling rate X .12 1 8 , 4 7 2 . 0 2 18 Amount of Line 14 taxable at collateral rate X .15 14. 15. 16. 17. 18. 19 Tax Due... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ~{jL -X'\~ Side 2 15056042148 Decedent's Social Security Number 1. 4. 174,649.66 8. 174,649.66 20,254.33 6,619.20 26,873.53 147,776.13 73,888.09 73,888.04 9 2,493.72 2,216.64 4,710.36 D 15056042148 --I REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Fenton, Horace L. Jr. ------~----- -------~------_._-_.._----_.._-- STREET ADDRESS Messiah Village File Number 21 - 07 - 0446 100 Mt. Allen Drive CITY -----~STATE--. -~-Tzw~-~-~--- PA 17055 Mechanicsburg Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 4,710.36 (1) 3,990.00 210.00 Total Credits (A + B + C) (2) 4,200.00 3. InteresUPenalty if applicable D. Interest E. Penalty TotallnteresUPenalty (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) 0.00 (4) (5) 510.36 (5A) (5B) 510.36 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 --. 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?................................................................. L_ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?..... ....................... .................. .................. 'i No ,...., ~ ~ ~ [!:: C!:: 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? L.!.J 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?........................ ................ ................ ..................... [J [!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. S9116 (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. S9116 (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. S9116 (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. S9116 1.2) [72 P.S. S9116 (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. S9116 (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 RETLRN RESIDENT DECEDENT ESTATE OF Fenton, Horace L. Jr. ~ FILE NUMBER :21 - 07 - 0446 .L....-_~__~~__._.__.~_~______ _ Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ~ ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 8.759.64 PNC Bank - Checking Account #5070074622 2 Merrill Lynch Account #838-1 OL35 157.518.81 3 Inheritance from Spouse, Helen R. Fenton, who died on 11/23/06. 8.371.21 ~--._.- TOTAL (Also enter on Line 5, Recapitulation) 174,649.66 MAY 29 2007 22:10 ---- PNCBANK 412 768 3458 P.0V01 o PNCBAN< May 30, 2007 Gerald J. Brinser 6 East Main Street - Second Floor P.O. Box 323 Palmyra, PA 17078 RE: Estate of Horace L. Fenton, Jr., deceased SSN: 151-30-7537 DOD: 4/28/2007 Dear Mr. Brinser; In response to your request for Date of Death balances for the customer noted above, our records show the following; Checking Account Account #5070074622 Established 09/30/1992 HORACE L FENTON JR DOD balance: $8,759.64 + $0.00 accrued interest Please note that this office only provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do not process any fmandal transactions or provide statements. If you need assistance with any of these items, please call1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. ~c~~ Rachelle Wells 1-800-762-1775 P7-PFSC-04-F 500 first Ave. Pittsburgh PA 15219 Member FDIC TOTAL P.01 ~~ o-i fl o-i n o-i n H :!'H 0 0 I 0 0 ~ n. o ... , III , .. , ~ N .... .a n. ::I . ::I Oc: . .... 0. .... .... 0 ~: 11 '" ::I Ul W W 11 n NlD 'II o-i n '" n '" .... .... DO c: o'll 11 0 I '" en 0 0 W W rT en .. . ....0 ... , '" g .a .... 01 01 . H 0 11 ::I CO IaJ IaJ 'II co 11 -.lrT n .... n 0 ~ W N lJl WrT CO ... III ::I l'<" 11 i ~ 0 ~ co. ... 'll III en ::I ....D- III III III ~ CO .... CO 0. 0 CO'" .... rT t"tT Ul 0 w'< O'll 'll n tII Ul 011 .... l'<" 0 . lD c: 'j; ::I 'II lD 'll '" 0. !:;en n <DO .... 'j; Ul Ul Ul ~~ c: "'11 >0 N Ul 0 0 11 '" lD n .. '0 '0 ... ... 0. n 0 ~ rTc: a Ul 0 0 0 0 0 0 0 [;1" o . . ~ c: ... 0. 11 ::I IQ ... ~~ ::I rT ;ii DO lD ~ H H g~ H ~~ ::I ~. ~ 11 ::I ::I ::I D- . !'" ....~ !'" !'" '" i ;~ '" rTH rT ....H ~~ . . III IaJ ~:a: IaJ :1 n '" l"l III 11 11 c: ::I ~ 0 ~ .... a 0 11 DO < 0. tl ..t" 0:Z: "':z: tl ... rTlD l"l ~~ 0>0 0>0 l"l ~ i: 0. 'II No-i Ulo-i III ... 0 0 ....n 0 ....t" 0 ....t" !d < III .. ....= .. .. W N ... H " -.I " ~ " ~ H fr o-i .... ....n 0 0 'II >0" -.I 010 N Ul /i) o-i 'II' ::I 'II " " " H 'II.... D- 8 N H N ~ N >0 ~ tl 1:. . 0 ~ 0 0 III ~ 0 0 en 0 III HO -.I -.I :z: -.I :z: l"l Ill.... ~ l"l tit rT rT ~ g ~ 0 :Z:1Il 0 0 IaJ e o-i c.,1II ~ 11 0 ~ 0 0 tl n. ... .. .. e Ii- " " " 0 N N N ....o-i III co co co = l"l~ III ::I " " " ::I 0 N 00 N 00 N 00 ~;3 III D-l"l .. 0 ...... 0 ..... 0 .... en rTlIl ~~ " 0 "" 0 "" 0 "" t;3H III III l"l N -.I WN -.I WN -.I WN g rTn -.I 0-.1 0-.1 0-.1 Q ~ !ii 11 !: H no-i = =o-i OH 'IIH OH III 0 :d/i) ~~ o-i:Z: H= El'l n" ~ n l"l~ l"l<: 11 I~ Hll:! :>l ... III < .... H Hn N ~~ co OH t" :Z:O 0- coco "'''' '" '" ;3j1 N :z: .... ww CO-.l coco 0 H H" 0 :z: 0 -.I" ....'" COOl nlJl -.I n 0 CON NO -.I co l"lH 0 "'01 UlOl Ul-.l tl 0 00 ON OUl 'll 11 0 ~! 0. coco co "''''''' "''''''' c: .... WWW COCO-.l co co co n !'" 0 01-.1" 0....'" -.I co 01 0 OCON ....NO CO-.lCO l"l 0 -.1"'01 UlUlOl ....Ul-.l 0 UlOO 0I0N NOUl 0 000 000 UlOO III .... .... .... l"l Ul Ul .... .... .. ... .. ... ~~ -.I !" N N .. ~ ;:> -'" I.n co .. .. W '" 0 W [;1H .... W Ul Ul co co 0 '" co N 0 0 N ... -.I 0 ~ co Ul 0 0 Ul .... co 01 .... 01 0 0 01 W 0 W tl>O Hn ~&l 01 01 .... .... W H[;1 co co N co -.I ~tl 01 0 01 W -.I Ul j.., 0 j.., -.I Ul 0 i Ul 0 Ul Ul 0 0 c: ~ ~ ~ n '" I :z: . 11 tl i ? " ~ ~ f ~ ::I :z: III .... n n 0< 0< . SCHEDULE H FUNERAL EXPENSES & ADMINlS1RAllVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Fenton, Horace L. Jr. Debts of decedent must be reported on Schedule I. ITEM NUMBER, FUNERAL EXPENSES: . -. --~.- ----------+------ A. 1 Neill Funeral Home DESCRIPTION 2 Messiah Village - Memorial Service/Funeral Luncheon B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions John W, Fenton curity Number(s) I EIN Number of Personal Representative(s): Street Address 2831 Carie Hill Circle, N.W. State OH Zip 44646 City Massillon 2. Year(s) Commission paid 2007/2008 Attorney's Fees Brinser, Wagner & Zimmerman 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent State Zip 4. Probate Fees Register of Wills 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs Register of Wills - Additional Cost of Letters TOTAL (Also enter on line 9, Recapitulation) , FILE NUMBER 21 - 07 - 0446 AMOUNT 721.13 118.03 8,486.00 8,486.00 136.00 170.00 20,254.33 *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Fenton, Horace L. Jr. ---2--- i The Se~inel- Legal Advertising SchedJe H FLI1eI'aI Expenses & Mnirlisbative Costs ccriooed 3 Cumberland Law Journal - Legal Advertising 4 Register of Wills - Filing Fees for Rev-1500 and Inventory 5 Bank Fees/Checks 6 Executor Expenses for Travel and Overnight Stays in Pennsylvania I I J ~ILE NUMBER 21 - 07 - 0446 ---'- 137.68 75.00 30.00 68.99 1,825.50 Page 2 of Schedule H . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT - FILE NUMBER 21 - 07 - 0446 ESTATE OF Fenton, Horace L. Jr. Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT ------------ Messiah Village - Balance Due 6.236.98 2 Capital Area Health Association 75.26 3 Alert Pharmacy 183.10 4 Spirit Physicians 9.21 5 Paul D. Dalby, DPM 7.36 6 Phil have Hospital 48.57 7 Quantum Imaging 0.37 8 Mobile X-Ray Imaging 58.35 ---- ~----- TOTAL (Also enter on Line 10, Recapitulation) 6,619.20 REV-1513 EX+ (9'{)O) . SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Fenton, Horace L. Jr. i FILE NUMBER ! 21 - 07 - 0446 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS[include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] RELATIONSHIP TO DECEDENT Do Not List Trustee(s) I. George E. Fenton 1707 Fourth Avenue Seabrook, NJ 08302 Son 15% Residue + 3/8 of 10% Residue (or 18.75% of Residue) I 2 John W. Fenton 2831 Carie Hill Circle, NW Massillon,OH 44646 Son 15% of Residue, + , additional 3/8 of 10% ' (or 18.75% of Residue) 3 John S. Fenton 5708 Oak Knoll Road Midlothian, VA 23113 Brother 10% of Residue, + additional 1/4 of 10% Residue, (or 12.5% I of Residue) II. I I Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet I NON-TAXABLE DISTRIBUTIONS: 'IA. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS . NOT BEING MADE I I B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Latin American Mission, P.O. Box 52-7900 Miama, FL 33152-7900 2 Grantham Brethren In Christ Church, Grantham, PA 17027 3 Messiah Village, 100 Mt. Allen Drive, Mechanicsburg, PA 17055 4 Paxton Street Ministries, 2001 Paxton Street, Harrisburg, PA 17111 5[' Seneca Hills Bible Conference, P.O. Box 288, Franklin, PA 16323 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI (15% Residue) (5% Residue) Endowment Fund (10% Residue) (10% Residue) (10% Residue) 27,708.01 27.708.01 18.472.02 22,166.42 7,388.81 14,777.62 14,777.62 14,777.62 73,888.09 .' WILL OF HORACE L. FENTON. JR. I, HORACE L. FENTON, JR., a/k1a HORACE L. FENTON currently of Upper Allen Township, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament, hereby revoking any and all prior Wills and Codicils made by me. I. direct that all my just debts and funeral expenses be paid from the assets of my estate as soon as practicable after my demise. II. I direct that all estate and inheritance taxes that may be assessed in consequence of my death, shall be paid out of the principal of my general estate to the same effect as if said taxes were expenses of administration and all property includable in my taxable estate whether or not passing under this Will shall be free and clear thereof. III. I bequeath unto my wife, Helen, all tangible personal property which I own at my death. IV. All the rest, residue and remainder of my estate, of whatever nature and wherever situate, including property over which I hold a power of appointment, I devise and bequeath unto my wife, Helen. V. In the event that my wife, Helen, does not survive me, I devise and bequeath my entire estate that would have otherwise passed under Paragraphs III and IV above as follows: A. I bequeath unto our two (2) sons, John and George, all tangible personal property which I own at the time of my death. B. The residue of my estate shall be distributed as follows: 1. Fifteen percent (15%) unto the Latin American Mission, Miami, Florida, to be used as it sees best. ~ -1- ~ K7ft~)J y 2. Five percent (5%) unto the Grantham Brethren in Christ Church, Grantham, Pennsylvania, to be used as it sees best 3. Ten percent (10%) unto Messiah Village, Mechanicsburg, Pennsylvania, to be used in its Endowment Fund. 4. Ten percent (10%) unto Paxton Street Ministries, Harrisburg, Pennsylvania, to be used as it sees best. 5. Ten percent (10%) unto Seneca Hills Bible Conference, Franklin, Pennsylvania, to be used as it sees best. . ....-... .., ~ 6. Ten percent (10%) unto my sister(Eleanore Qi~Qn::) L'x:,:2.:,',,., ..\. If she predeceases me, this share shall be added pr.pportioml~y to the shares passing under sub-Paragraph Seven (7) , Eighty (8), and Nine (9) below. 7. Ten percent (10%) unto my brother, John S. Fenton. If he predeceases me, this share shall be added proportionately to the shares passing under sub-Paragraph Six (6), Eight (8), and Nine (9). 8. Fifteen percent (15%) unto my son, John, or his issue per stirpes. 9. Fifteen percent (15%) unto my son, George, or his issue per stirpes. VI. I appoint my wife, Helen R. Fenton, Executrix of this my Will. In the event that she fails to qualify or ceases to act as Executrix, I appoint my son, John W. Fenton, Executor of this my Will. VII. I direct that no bond be required of my fiduciary for the faithful performance of her duties in any jurisdiction. -2- '?~ t I~Jj- IN WITNESS WHEREOF, I, HORACE L. FENTON, JR., herewith set my hand to this my Last Will, typewritten on three (3) sheets of paper including the attestation clause and signatures of witnesses, this ~"n., day of J'; <.... 'j , 1999. ~~ t1LJ.~ f HORACE L. FENTON, JR. (SEAL) Signed by HORACE L. FENTON, JR., by him declared to be his Will in our presence, who have hereunto subscribed our names as witnesses in his presence and at his request, this;1v n day of J (..,I <- Y , 1999. ~"./{ ~~~, /' t/ 04u(/1 ~ residing at ~~,-~- /? ~~Vl residing at -3- COMMONWEAL TH OF PENNSYL VANIA COUNTY OF CUMBERLAND 1< 1+/2 j L PI2 o~s. eN WE, HORACE L. FENTON, JR., GERALD 1. BRINSER and K//I! yt.. f.(~j..> f.~ the testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly affirmed, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his Last Will and that he signed willingly (or willingly directed another to sign for him), and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the \ViII as witnesses and that to the best of our knowledge the testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ~/' ~,~C:-. J:- HORACE L. FENTON, JR. . ~~<~ WITNESS / ~~{~ WITNE . Subscribed, sworn or affirmed and acknowledged before me by HORACE L. FENTON, JR., the ~stator, GERALD 1. BRINSER and }(ARjL PRo":; ~ eG ' witnesses, this j.4 day of -:r ~ ' 1999. ~- k (!p..-. {rr (SEAL) , T v Public Notarial Seal lona Sue C/imenhaga. Notary Public Upper AIl~n Twp.. Cumberland Coun My CommissIon EXpires April 28. 200~ Member. Pennsylvania Association ot No~riel -4-