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REV-1500 EX 16-00l
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Chandler, Jr., Vernon E.
DATE OF DEATH (MM-DD-YEAR)
05-31-2003
DATE OF BIRTH (MM-DD-YEAR)
11-01-1929
FILE NUMBER
2 1 0
8
() 0
NUMBER
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Chandler, Joan E.
THIS RETURN MUST BE f'lLED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
D 3. Remainder Return (date of death prior to 12-13-82)
D 5. Federal Estate Tax Return Required
o 8. Total Number of Safe Deposit Boxes
D 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
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NAME
Richard S. Friedman, Esquire
COMPLETE MAILING ADDRESS
FIRM NAME (If ApplICable)
(717) 236-8000
Friedman & Kinq, p.C.
3820 Market street
Camp Hill, PA 17011
TELEPHONE NUMBER
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
D 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)
(1)
(2) 12,698.B7
(3)
(4)
(5)
(6)
(7)
(8)
(9) 322.70
(10)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. 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
xO _ (15)
x.O _ (16)
x .12 (17)
x .15 (18)
20. D
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
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12,698.87
(11)
(12)
(13)
322.70
12,376.17
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(14)
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(19)
Decedent's Complete Address:
STREET ADDRESS
2835 Sunset Drive
Camp Hill
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
CITY
STATE P 1\
(1)
Total Credits ( A + B + C ) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( 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)
S. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(S)
(SA)
(SB)
A. Enter the interest on the tax due.
B. Enter the total of Line S + SA. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
"
] ZIP
17011
o
o
o
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;.......................................................................................... [J
b. retain the right to designate who shall use the property transferred or its income; ............................................ [J
c. retain a reversionary interest; or.......................................................................................................................... [J
d. receive the promise for life of either payments, benefits or care? ...................................................................... [J
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. [J
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? ........ ........ ................... ...... ........ .............. ..................... ........ .............. ..... ......... []
No
g:
KX
8
KX
U
KX
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
SIGNATURE
Under penalties of perjury, I declare that I have examined this return, inctuding 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.
~ATE
5tf$!(d f
ADDRESS
P1\ 17011
DATE
(:;ilY~f
ADDRESS Richard
17011
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. 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 0% [72 P.S. 99116 (a) (1.1) (ii)].
The statute dqes not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing CI 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 PS. 99116(a)(1.2)].
The tax rate imposed :In the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.S%, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(1)].
SJ..<:J ~ tax rate imposed on the net \'3Iu( 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
. ~. ~viduai W,IO has at least one parent in common with the decedent, whether by blood or adoption.
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REV-1503 EX+ (6-98)
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Vernon E. Chandler, Jr.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
FILE NUMBER
21-08-0040
DESCRIPTION
VALUE AT DATE
OF DEATH
ITEM
NUMBER
1.
Tamarack Funds (Acct. #422/502583)
2.
Unitil Corporation (52 shares @ $24.30 ea.)
11,435.27
1,263.60
TOTAL (Also enter on line 2, Recapitulation) $
(II more space is needed, insert additional sheets 01 the same size)
12,698.87
REV-1511 EX+ (12-99)
ESTATE OF
ITEM
NUMBER
A.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Vernon ~. rhnn~lAr. Jr.
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21-08-0040
DESCRIPTION
FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City
State _ Zip
2. Attorney Fees
Year(s) Commission Paid:
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
4.
Claimant
Street Address
City
State _ Zip
Relationship of Claimant to Decedent
5. Accountant's Fees
Probate Fees
7.
6. Tax Return Preparer's Fees
8.
9.
Cumberland Law Journal (advertising)
The Sentinel (advertising)
Register of Wills (filing of Inheritance Tax Return)
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
AMOUNT
106.00
75.00
126.70
15.00
322.70
REV-1513 EX+ (9-00*,
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
Vernon E. Chandler, Jr.
FILE NUMBER
21-08-0040
ESTATE OF
1.
RELATIONSHIP TO DECEDENT
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s)
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
Joan E. Chandler Wife
2835 Sunset Drive
Camp Hill, PA 17011
AMOUNT OR SHARE
OF ESTATE
NUMBER
I
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
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)
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IAST WILL AND TESTAMENT
VERNON E. CHANDLER, JR.
I, VERNON E. CHANDLER, JR., of East Pennsboro Township,
CUmberland County~ pennsylvania, make, publish and declare this
as and Ior my Last Will and Testament, hereby revoking all other
Wills and Codicils heretofore made by me.
FrRST.: I devise an~ bequeath all the rest, residue and
remainder of my estate of whatever nature and wherever situate,
including any property over which I hold power of appointment and
together with any insurance policies thereon, unto ~y wife, JOAN
E. CHANDLER, provided she survives me by sixty (60) days.
SECOND: Should my wife, JOAN E. CHANDLER, predecease
me or die on or before the sixty-first (61st) day following my
death, I devise and bequeath all the rest, residue and remainder
of my estate of whatever nature and wherever situate, including
any property over which I hold power of appointment and together
with any insurance policies thereon, in equal shares, to my
children, VERNON E. CHANDLER, III, STEVEN A. CHANDLER, SCOTT L.
CHANDLER, ELAINE L. SALOMONE, KIMBERLY E. PORTZLINE, JOAN E.
WESTON and ERIC C. CHANDLER, provided that should any of my
children predecease me, I give and bequeath such child's share
unto his or her issue per stirpes by representation, and if there
be a failure of same, then I give and bequeath such deceased
child's share to my surviving children as provided herein.
THIRD: Should my son, ERIC C. CHANDLER not have
attained the age of twenty-five (25) years at the time for dis-
t!ibution to him, I give, devise and bequeath his share to my
hereinafter named Trustee or Trustees, IN TRUST, to hold, manage,
invest and reinvest the share so received, and to use and apply
from time to time such portion of income and principal for his
education (including college, trade school or other similar
training or education), as my Trustee or Trustees, in their sole
discretion, ~eem advisable.
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Any income or principal not so applied shall be dis-
tributed to ERIC C. CHANDLER when he attains the age of twenty-
five (25) years. In the event ERIC C. CHANDLER predeceases me or
dies prior to the termination of this Trust, his interest in said
Trust shall cease with any income and principal being divided
evenly between or among my other surviving children.
FOURTH: In addition to all powers granted to them by
law and by other provisions of this Will, I give the fiduciaries
acting hereunder the following powers, applicable to all proper-
ty, exercisable without court approval and effective until actual
distribution of all property:
(A) To sell at public or private sale, or to lease,
for any period of time, any real or personal property and 'to give
options for sales, exchanges or leases, for such prices and upon
such terms (including credit, with qr without security) or
conditions as are deemed proper. This includes the power 'to give
legally sufficient instruments for transfer of the property and
to receive the proceeds of any disposition of it.
(B) To partition, subdivide, or improve real estate
and to enter into agreements concerning the partition, subdivi-
sion, improvement, zoning or management of real estate and to
impose or extinguish restrictions on real estate.
(C) To compromise any claim or controversy and to
abandon any property which is of little or no value.
(D) To invest in all. forms of property, including
stocks, common trust funds and mortgage investment funds, without
restriction to investments authorized for Pennsylvania fiduci-
aries, as are deemed proper, without'regard to any principle of
diversification, risk or productivity.
(E) To exercise any option, right or privilege granted
in insurance policies or i~ other investments.
(F) To exercise any election or privilege given by the
Federal and other tax laws, including, but not necessarily being
limited to, personal income, gift and estate or inheritance tax
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laws.
(G) To make distributions to my herein named benefici-
aries in cash or in kind or partly in each.
(H) To borrow money from themselves or others in order
to pay debts, taxes, or estate or trust administration expenses,
to protect or im~rove any property held under my will, and for
investment purposes.
(I) To select a mode of payment under any qualified
retirement plan (pension plan, profit sharing plan, employee
. .
stock ownership plan, or any' other type of qualified plan) to the
extent the plan or the law permits them to do so, and to exercise
any other rights which they may have under the plan, in whatever
manner they consider advisable.
FIFTH: I nominate and appoint my son, VERNON E.
CHANDLER, III, as Trustee of the hereinabove described trust. In
the event of the death, resignation or inability to serve for any
reason whatsoever of the said VERNON E. CHANDLER, III, I nominate
and appoint my son, SCOTT L. CHANDLER, as Trustee of the herein-
above described trust. I direct that my Trustee shall serve
without bond and shall receive fair and reasonable compensation.
SIXTH: I direct that all inheritance, estate,
transfer, succession and death taxes, of any kind whatsoever,
which may be payable by reason of my death, whether or not with
respect to property passing under this Will, shall be paid out of
the principal of my re$iduary estate.
SEVENTH: All interests hereunder, whether principal or
income, which are undistributed and in the.possession of the
fiduciaries acting hereunder, even though vested or distribut-
able, shall not be subject to attachment, execution or sequestra-
tion for any debt, contract,' obligation or liability of any
beneficiary, and furthermore, shall not be subject to pledge,
assignment, conveyance or anticip~tion.
EIGHTH: I nominate and appoint my wife, JOAN E.
CHANDLER, Executrix of this, my Last Will and Testament. In the
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event of the death, resignation or inability to serve for any
reason whatsoever of the said JOAN E. CHANDLER, I nominate and
appoint STEVEN A. CHANDLER, Executor of this, my Last will and
Testament. In the further event of the death, resignation or
inability to serve for any reason whatsoever-of the said STEVEN
A. CHANDLER, I nominate and appoint SCOTT L. CHANDLER, Executor
of this, my Last will and Testament. I direct that my Executrix
or Executor, Trustee or Trustees, as the case may be, and their
successors, shall not be required to post security or a bond for
the performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set ml hand and
seal to this, my Last Will and Testament, this /J !.!-day of
~ ' 1997.
.~g~#
VERNON E. CHANDLER, JR.
(SEAL)
Signed, sealed, published and declared by the above-
named Testator as and for his Last Will and Testament in our
presence, who, at his request, in his presence and in the
presence of each other, have hereunto subscribed our names as
attesting witnesses.
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Address
Address
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Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, P A 17013
FRIEDMAN & KING, P .C.
3820 Market Street
Camp Hill, PA 17011
(717)236-8000
(717)236-8080 (fax)
friedmanandking@hotmail.com
Richard S. Friedman
John F. King
May 14,2008
In re: Estate ofVemon E. Chandler, Jr.
No. 2008-00040
Dear sir or madam:
Enclosed herewith for filing please find an original and two copies of the Inheritance
Tax Return. I have enclosed a check in the amount of$15.00 to cover the cost of filing.
After filing, please return a clocked in copy to this office in the enclosed envelope.
Thank you.
RSF Ibp
Enclosures
cc: Joan E. Chandler, Executrix
"U1YY~ //
Very7 ~/
R~ S. Friedman
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