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Home My WebLink About05-23-08 (2) --.J 15056041125 REV-1500 EX (06-05) PA Department of Revenue '* Bureau of Individual Taxes . INHERITANCE TAX RETURN PO BOX 280601 Harrisbur ,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY County Code Year 9 OY File Number OCto Date of Birth o 3 042 0 0 8 04031923 R H I N E H ART BETTY MI G 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 00 1. Original Return o 4. Umited Estate 00 o 2. Supplemental Return o o 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A) between 12-31-91 and H-95) (Attach Sch. 0) CORRESPONDENT _ THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received o o o o 8. Total Number of Safe Deposit Boxes I R WIN LAW 0 F F ICE 7 1 7 2 4 3 ~O 9 0 o g ,- REGISTEft - jWILLS USBiX)NL Y f_' '-r'J ;,0.. -:'-0 -< -;~;= f-- g; ;;": N W H A R 0 L D SIR WIN I I I Firm Name (If Applicable) 6 4 SOU T H PIT T S T R E E T , (~:;I (~) ;d-rl -0 :3t First line of address Second line of address ::u --I 02 (....> City or Post Office State ZIP Code W DATE FILED W CARLISLE P A 17013 Correspondent's e-mail address:irwinlawoffice@gmail.com Under penalties of perjury, 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. SIGNAT~ON R~ FILING RETURN DATE AD~ESS i( ~ "1 1P,. '700 g- 1868 CARLISLE PA 17013 TATIVE CARLISLE PLEASE USE ORIGINAL FORM ONLY PA 17013 Side 1 L 15056041125 15056041125 .-J --' 15056042126 REV-1500 EX DeCedent's Name: BETTY G. RHINEHART RECAPITULA TION Decedent's Social 0 0 0 0 0 0 0 0 0 0 0 0 1 9 7 8 3 7 2 0 0 0 0 0 0 1 9 7 8 3 7 2 1 0 4 4 8 0 8 2 1 1 7 9 4 1 2 5 6 6 0 2 7 2 1 7 7 0 0 0 0 721 7 7 0 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. 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) 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.O _ 16. Amount of Line 14 taxable at lineal rate X .012- 17. Amount of Line 14 taxable at sibling rate X. 12 18. Amount of Line 14 taxable at collateral rate X .15 '" " " " . . " ..... 14. o o 0 15. o 0 0 3 2 4 8 0 721 7 7 0 16. o o 0 17. o 0 0 o 0 0 32480 o o 0 18. 19. Tax Due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT o L 15056042126 Side 2 15056042126 --1 REV-1500 EX Page 3 'Decedent's Complete Address: File Number DECEDENT'S NAME BETTY G. RHINEHART STREET ADDRESS 1200 NORTH MIDDLETON ROAD CITY I STATE TZIP CARLISLE PA 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 324.80 16.24 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 16.24 Total Interest/Penalty (D + E) (3) 4. 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. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. 308.56 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (58) 308.56 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 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? .................................................................................................. 0 00 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. ~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 zero (0) percent [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 retum 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. ~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 four and one-half (4.5) percent, except as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(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. ~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. REV-1502 EX + (6-98) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER BETTY G. RHINEHART All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real oroperty which is iointlv-owned with riaht of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH NONE 0.00 TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0.00 - ~EV-1503 Ex. (6-. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS FILE NUMBER ESTATE OF B:E7TY G. RHINEHART All property jointly-owned with right of survivorship must be disclosed on Schedule F. VALUE AT DATE OF DEATH ITEM NUMBER 1. DESCRIPTION 0.00 NONE TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0.00 - REV-1504 EX + (6-98) SCHEDULE C CLOSEL Y.HELD CORPORATION, PARTNERSHIP OR SOLE.PROPRIETORSHIP COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BETTY G. RHINEHART FILE NUMBER Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH NONE 0.00 TOTAL (Also enter on line 3, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0.00 REV-1507 EX + (6-98) '* SCHEDULE D MORTGAGES & NOTES RECEIVABLE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BETTY G. RHINEHART FILE NUMBER All property jointly-owned with the right of survivorship must be disclosed on Schedule F. DESCRIPTION VALUE AT DATE OF DEATH ITEM NUMBER 1. NONE 0.00 TOTAL (Also enter on line 4, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0.00 REV-15G8 EX + (6-98) . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BETTY G. RHINEHART FILE NUMBER 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 NUMBER 1. DESCRIPTION MEMBERS 1 ST FEDERAL CREDIT UNION Balance in Checking and Savings VALUE AT DATE OF DEATH 19,783.72 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 19,783.72 REV-1509 EX + (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BETTY G. RHINEHART SCHEDULE F JOINTLY-OWNED PROPERTY FILE NUMBER If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME A. B c JOINTL Y.OWNED PROPERTY: ADDRESS NONE RELATIONSHIP TO DECEDENT 0.00 LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTL V-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENrSINTEREST 1. A. NONE 0.00 0.00 TOTAL (Also enter on line 6, Recapitulation) $ 0.00 (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER.VIVOS TRANSFERS & MISC. NON.PROBA TE PROPERTY ESTATE OF BETTY G. RHINEHART FILE NUMBER 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. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST VALUE (IF APPUCAlILE) 1. NONE 0.00 0.00 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 SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF BETTI G. RHINEHART FILE NUMBER ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. FOGELSANGER-BRICKER FUNERAL HOME, INC. - Funeral Expenses 8,287.08 2. SPRING HILL CEMETERY ASSOCIATION Grave Opening and Closing 525.00 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 Year(s) Commission Paid: 2. Attorney Fees IRWIN LAW OFFICE 1,500.00 3. Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS 106.00 5. Accountanfs Fees 6. Tax Return Preparer's Fees 7. CUMBERLAND COUNTY REGISTER OF WILLS - File Inventor and Appraisement 30.00 TOTAL (Also enter on line 9, Recapitulation) $ 10,448.08 Debts of decedent must be reported on Schedule I. (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (12-03) . SCHEDULE' DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYL VANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BETTY G. RHINEHART FILE NUMBER Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including un reimbursed medical expenses. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH WEST SHORE EMS Medical Bill 189.44 2. FOREST PARK HEALTH CENTER Nursing Home Bill 1,868.50 3. FOREST PARK NURSING HOME Medical Bill 60.00 TOTAL (Also enter on fine 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 2,117.94 "'."""'.'* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF BETTY G. RHINEHART SCHEDULE J BENEFICIARIES FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outri3ht spousal distributions, and transfers under Sec. 9116 (a (1.2)] 1. WILLIAM L ROBERTS Lineal 1868 Douglas Drive 1/8TH RESIDUE Carlisle, PA 17013 2. ROBERT A ROBERTS Lineal 790 Mickey Lane 1/8th RESIDUE Chambersburg PA 17201 3. ELIZABETH MORRISON Lineal 364 Big Spring Terrace 1/8th RESIDUE Newville PA 17241 4. CAROL McKEE Lineal 77 Big Spring Terrace 1/8TH RESIDUE Newville PA 17241 5. DONNA WHEATLEY Lineal 6946 S W Forest Avenue 1/8TH RESIDUE Lawton OK 73505 6. .JANICE ANDERSON Lineal 7209 Bess Street 1/8TH RESIDUE LaVista NE 68128 7. DAVID ROBERTS Lineal 7500 Molly Pitcher Highway Lot 19 1/16TH RESIDUE Shippensburg PA 17257 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. NONE 0.00 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. NONE 0.00 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV.1500 COVER SHEET $ 0.00 (If more space is needed, insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent BETTY G. RHINEHART Decedent's Name Page 1 File Number Schedule J - Beneficiaries - 1 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS (include outright spousal distributions) 8. .JACKIE CLEVER Lineal 9 Ivy Lane 1/16TH RESIDUE Shippensburg PA 17257 9. HEIDI RAILING Lineal 5625 Susquehanna Trail 1/8TH RESIDUE Manchester PA 17345 LAST mLL AND TESTAMENT I, BErry G. RHINEHART, 1200 North Middleton Road, Carlisle, Cumberland County, Pennsylvania 17013, do hereby make, publish and declare this to be my last will and testament, hereby revoking all wills heretofore made by me. 1. I direct my personal representative to pay all of my debts, funeral and administrative expenses as SOOn as convenient aller my decease. I direct that all inheritance taxes imposed or payable by reason of my death and interest and penallies thereon with respect to all properly, whether or not such properly passes under this Will, shall be paid by my personal representative out of my estate. 2. I authorize and empower my personal representative to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefor, in fee simple, as I could do if living. My represenlative is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time aller my death as seems expedient to said representative. 3. give, devise and bequeath all of my estate of whatever nature and wherever situate to my children, share and share alike, the child or children of any deceased child taking the share their parent would have laken if living. 4. I nominate and appoint William L. Roberts to be the personal representative of my estate, to serve without bond. If he cannot or does not serve, then I appoint Robert A. Roberts to be the subsmute personal representative, also without bond. . ACKNOWLEDGMENT AND AFFIDA VIT WE, BETTY G. RHINEHART, JOHN J. BARANSKI, JR. and HEATHER A. BARBOUR, the testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last will and that she had signed willingly, and that she executed it as his free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. 13 ~ J:! ,L Jv=.F BETTY . RHI~7HA~J .7 /7 /</ /~ ~~<//:<:/ .(< JO~ J. BARANSKI, JR. ~/Lc4~ HEATHERA. BARBOUR COMMONWEALTH OF PENNSYLVANIA :55: COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by BETTY G. RHINEHART, the testatrix herein, and subscribed and sworn to before me by JOHN J. BARANSKI, JR. and HEATHER A. BARBOUR, witn~ day of October, 1999. Notary PUbliU .- ,. \-;:~<; . tv 1M~}}~!!ll: P.O. Box 40 Mechanicsburg, Pennsylvania 17055 Check Purpose SHARE WITHDRAWAL Check# 332709 $19,783.72 Acct XXXxXXXll. RHINEHART.BETTY Effect, 03/14/0. Post, 03/14/0. Tlr, 024' In DUE DATE PRINCIPAL INTEREST NEW BALANCE TRAN AMOUNT FEES (See receipt for reference) EXHIBIT "B" SEQ #791311 INVENTORY Estate of BETTY G. RHINEHART No.21 08 0290 Date of Death 3 /4 /2 0 0 8 Social Security No. also known as , Deceased Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this inventory are true and correct. I/We understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unswom falsification to authorities. Name of Attorney: HAROLD S. IRWIN, I I I Personal Representative: u~R(da- 1.0. No.: WILLIAM L. ROBERTS Dated MAY 2a 2008 Address: 64 SOUTH PITT STREET CARLISLE PA 17013 Telephone: 7172436090 Description MEMBERS 1 ST FEDERAL CREDIT UNION Balance In Checking and Savings Value o Co '<'D " "D .':-fP c::::.. iTi . "':::0 ;:>, :,,~3~~ ~ =) ~:::; :::=:4 -jd Total (Attach Additional Sheets if necessary) 19,783.72 r-...:> = = CD :z ;po -< N W -0 ::1",: Y? w w 19,783.72 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. RW-4