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Home My WebLink About06-17-08 (2)15056041158 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes PO BOX 280601 INHERITANCE TAX RETURN 21 0 7 0 9 2 4 Harrisburg, PA 17128-0801 RESIDENT DECEDENT ENTER C?ECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 202-•18-7394 09182D07 7,0231925 Decedent's Last Name Suffix Decedent's First Name M I GAME3ER HELEN K (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M I Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-13-82} ^ 4. Limited Estate ^ 4a. Future Interest Compromise (date of ^ 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate ^ 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) ^ 9 ^ 10 l P f d th S C di d ^ 11 El ti . t_itigation Proceeds Received . re pousa overty ate o ea t ( . ec on to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number RICHARD C• SNELBAKER, ESQU IRE 717-697-8528 Firm Name (If Applicable) SNELBAKER & BRENNEMAN, P•C• First line of address 44 WEST MAIN STREET Second line= of address City or Post Office MECHANICSBURG REGISTER OE 1RIILLS USE ONtS' I ~,_r _.., ~_ .-, f7l _ ~ ;~ ~ =:n _ DATE FIL~D ' CI1 Correspondent's a-mail address: Under penalties of perjury, I Clare at I hav~examjned this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and comp) e. Decla lion yf pr ar ther than the personal representative is based on all information of which preparer has any knowledge, State ZIP Code PA 17D55 ~t. ~ Lw SCOTT H• SIGNATURE OF PRI REPRESENTATIVE 98 VALLEY ROAD, NEW CANAAN, C 'v~ RICHARD C• SNELBAKER, ESQUIRE 44 WEST MAIN STREET, MECHANICSBURG, PLEASE USE ORIGINAL FORM ONLY PA 17055 Side 1 15 D 5 6 0 4115 8 6M4647 3.000 15056041158 '. -,;5 -; ,:_~ ,_ _ J __., i J ~ 15056042159 REV-1500 EX Decedent's Social Security Number 202-18-7394 Decedent's Name:G A M B E R H F I F N ~ RECAPITULATION 1. Real estate (Schedule A) 1. O • O 0 2. ;stocks and Bonds (Schedule B) . 2. 3 O 6 7 •3 5 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) • 3. 0 , 0 O 4. Mortgages & Notes Receivable (Schedule D). 4. 0 • O O 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . 5. 2 O 9'918 • 3 7 6. ,lointly Owned Property (Schedule F) ~ Separate Billing Requested 6. O • O O 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. ], 0 7 0 31 • 3 2 8_1'otal Gross Assets (total Lines 1-7). 8. 3 2 O 017 • 0 4 9. Funeral Expenses & Administrative Costs (Schedule H) . . g, 8114 • 4 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). 10. 5711 • 52 11. Total Deductions (total Lines 9 & 10) . 11. ], 3 8 2 5 • 9 2 12. Net Value of Estate (Line 8 minus Line 11) 12. 306191 • 12 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) . 13. 0 • O O 14. Net Value Subject to Tax (Line 12 minus Line 13) 14. 3 0 6191 • 12 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable a1: the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .off 0, 00 15. 0• D D 16. Aimount of Line 14 taxable at lineal ratex .045 306191.12 1s. 13778.60 17. Amount of Line 14 taxable at sibling rate X .12 0, 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0, 0 0 18. 0, 0 0 1s. TAX DUE ................................... 1s. 13778.60 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15056042159 sMasasz.ooo 15056042159 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 0924 DECEDENT'S NAME CAMBER HELEN K STREET ADDRESS T Y V T CUMBERLAND CO NTY CITY STATE ZIP MECHANICSBURG Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit D • D D B. Prior Payments 13 D 0 0• D O C. Discoamt 6 5 D• 0 0 3. InteresUF'enalty if applicable D. Interest E. Penalty 0•DO 0.00 Total Credits (A + g + C) Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in 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. (1> 13778.6D (2) 13650 • DO (3) D • D 0 (4) 0 . D 0 (5> 128 •60 (5A) 0.00 S. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 12 8 • 6 D 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: 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? ^ ^ X X 0 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? ^ X 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ~ ^ 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 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 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. X9116(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 51102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 6M4671 1.000 REV-1503 EX + (E'~-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS ~ BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER Helen K. Gamber 21 07 0924 All property jointly-owned with right of survivorship must be disclosed on Schedule F. 3wasss i.ooo (If more space is needed, insert additional sheets of the same size} REV-1508 EX+ (fi-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENtDECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Helen :K. Gamber 21 07 0924 Include the proceeds of litigation and the date the proceeds were received by the estate. All property joinUyowned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 AmeriChoice Federal Credit Union 2,900.49 Checking Account, #34987-13 2 AmeriChoice Federal Credit Union 12,132.08 Savings Account, #34987-01 3 Asbury Communities, Inc. 143.34 final annuity payment due the decedent 4 Citigroup SmithBarney 187,960.46 Investment account, #309-22407-16-587 5 Genworth Life Insurance Company 4,960.00 refund unused premium on long term care policy 6 United States Treasury, 1,822.00 rEafund due the Decedent on Final Individual 1040 Tax REaturn 3W46AD 1.000 TOTAL (Also enter on line 5 Recapil (If more space is needed, insert additional sheets of the same size) 209,918.37 REV-1510 EX+ (6-96) COMMOPJWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS 8~ MISC. NON-PROBATE PROPERTY is I AI t ur FILE NUMBER Helen Et;. Gamber 21 07 0924 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. ITEM NUMBS DESCRIPTION OF PROPERTY INCLLDETFENMAEOFTFETRANSFEREE,THEIRRELATIONSHIPTODECEDEN7AND Tl-EDATEOFTRPNSFERATfACNACOP90FTHEDEEDFORREALESTATE DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST EXCLUSION IF APPLICABLE TAXABLE VALUE 1. Ci~tigroup SmithBarney 107,031.32 100.0000 0.00 107,031.32 IRi~ account, #309-63941-13-587. Listed beneficiary is Scott Gamber TOTAL (Also enter on line 7, Recapitulation) ~ $ 107,031.32 (If more space is needed, insert additional sheets of the same size) 3W46AF 7.000 REV-1511 EX+ 010.06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES ~ ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Helen K. Gamber 21 07 0924 Debts of decedent must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ Malpezzi Funeral Home funeral services B. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address 1,180.50 State Zip 2. Attorney Fees Snelbaker & Brenneman, P . C . 4 , 500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 290.00 5. Accountant's Fees 890.00 6. Tax Return Preparer's Fees 7. 1 Cumberland Law Journal Advertising Executors' Notice 75.00 2 Patriot News .Advertising Executors' Notice 147.90 'Dotal from continuation schedules 1,031.00 TOTAL (Also enter on line 9, Recapitulation) $ 8 114.40 7W46AG 1.000 (If more space is needed, insert additional sheets of the same size) City Year(s) Commission Paid: Estate of: Helen K. Gamber 202-18-7394 Schedule H Part 7 (Page 2) 3 Register of Wills filing fee for Inheritance Tax Return 15.00 4 Register of Wills short certificates 16.00 5 Reserve for filing fees, accountant fees and other costs associated with the administration of Decedent's estate 1,000.00 Total (C;arry forward to main schedule) 1,031.00 REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8~ LIENS FILE NUMBER Helen K:. Gamber 21 07 0924 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. 3wasaH z ooo (If more space is needed, insert additional sheets of the same size) REV-1513 EXi- (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Helen K_ Gambc~r ~~ n-, nnnn RELATIONSHIP TO DECEDENT y V 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, and transfers under Sec. 9116 (a) (1.2)] 1 Scott H. Gamber 398 Valley Road New Canaan, CT 06840 Citigroup SmithBarney Inventory Value: 107,031.32 33.333333 of Residue: 66,386.60 Son 173,417.92 2 Richard P. Gatnber 2217 East Poinsettia Drive Phoenix, AZ 85028 16.666667 of Residue: 33,193.30 Son 33,193.30 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18, AS APPROPRIATE, O N REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00 3W46AI 7.000 (It more space is neetletl, insert atltliUOnal sheets of the same size) Estate of: Helen K. Gamber Schedule J Part 1 (Page 2) 202-18-7394 Item No. Description Relation Amount 3 Sandra L. Stover 50 Western Road Dillsburg, PA 17019 33.333333 of Residue: 66,386.60 Daughter 66,386.60 4 Julie McEvoy Nelson 9 Barnhill Road Denver, PA 17517 8.333333 of Residue: 16,596.65 Granddaughter 16,596.65 5 Todd M. McEvoy 6436 Fir Road Allentown, PA 18104 8.3333333 of Residue: 16,596.65 Grandson 16,596.65 LAST WILL AND TESTAMENT I, HELEN K. GAMBER, of the Borough of Mechanicsburg, County of Cumberland and Commonwealth of Pennsylvania, 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 and making .void all former wills and codicils by me at any time heretofore made. FIRST. I order and direct that all my just debts and funeral expenses be paid by my Executor, hereinafter named, as soon as conveniently may be done after my decease. SECOND. I order and direct that all the rest, residue and remainder of my Estate, real, personal. and mixed, whatsoever and wheresoever situated, shall be converted into cash or separated into some other manageable units, which shall be distributed and disposed of in the following manner: A. I give, devise and bequeath one-third (l./3) of my residuary estate unto my daughter, namely, SANDRA L. STOVER, absolutely and in fee simple. B. I give, devise and bequeath one-third (1/3) of my residuary estate unto my son, namely, SCOTT H. GAMBER, absolutely and in fee simple. C. I give, devise and bequeath one-sixth. (1/6) of my residuary estate unto my son, namely, RICHARD P. GAMBER, absolutely and in fee simple. D. T give, devise and bequeath one-twelfth (1/i2.) of my residuary estate unta my grand- daughter, namely, JULIA CHRISTINE McEVOY, LAW OFFICES ~~ SNELEiAKER, a.bSOlLltely and in fee simple, but, su ~ ect, FLICKER & SILVER however, to the protective provisions as set forth in Item Third hereinbelow if the beneficiary has not attained the age of twenty-five (25) years at my death. E. I give, devise and bequeath one-twelfth (1/12) of my residuary estate unto my grandson, namely, TODD MATTHEW McEVOY, absolutely and in fee simple, but subject, however, to the protective provisions as set forth in Item Third hereinbelow if the beneficiary has not attained the age of twenty-five (25) years at my death. If any of the foregoing beneficiaries should predecease me and leave lawful issue to survive me, I order that the foregoing share attributable to such deceased beneficiary-shall be dis- tributed unto his or her lawful issue per stirpes by repre- sentation and not per capita, but subject, however, to the protective provisions as set forth in Item Third hereinbelow if any such beneficiary has not attained the age of twenty-five (25) years at my death. THIRD. I order and direct that the distributive share of LAW OFFICES SNELBAK~ER, FLICKER & 5'JLVER any beneficiary who has not attained the age of twenty-five (25) years at the time of my death shall be paid over and delivered ~ unto my testamentary trustee, hereinafter named, to be held in a separate trust, nevertheless, to manage, invest and reinvest the same for the benefit of such beneficiary and until the bene- ficiary attains the age of twenty-five (25) years, at which time said. trust shall be.terminated and the then remaining net balance of the trust assets shall be delivered unto the beneficiary absolutely. During the existence of any such trust, I authorize and empower my said Trustee, hereinafter named, to use, consume expend. and apply. from time to time. such amounts. of the income from and principal of said trust as the Trustee shall deem to be necessary and proper only for the beneficiary's education. "Education" shall be defined to mean college or other post-high school training which will improve the bene- ficiary's productivity or enhance his or her quality of life. LASTLY. I nominate, constitute and appoint my son, namely, SCOTT H. GAMBER, to be the Executor of and Trustee under this, my Last Will and Testament, but if for any reason he should fail to qualify as such Executor or Trustee, or cease so to serve in either capacity, then and in that event, I nominate, con- stitute and appoint THE FIRST BANK AND TRUST COMPANY OF MECHANICSBURG, PA., (or its successor by any merger, consolida- tion or other corporate reorganization) to be the Executor. hereof and/or Trustee hereunder, each and bath to serve without bond or other security as a condition of qualification hereunder. IN WITNESS WHEREOF, I, HELEN K. GAMBER, have hereunto set my hand. and seal to this, my Last Will and Testament which ~ consists of three (3) typewritten pages to each of which I have affixed my signature this ~ ~€-~-~..., day o f ~ c ~ ~-u~~~ A . D . One Thousand Nine Hundred Eighty-six (1986). ,F ~ ~ iq (SEAL) The preceding instrument, consisting of this and two (2) other typewritten pages, each identified by the signature of the Testatrix, was on the date thereof signed, sealed, published and declared by HELEN K. GAMBER, the Testatrix therein named, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence, and e presence of each other, have subscribed our names as wi r~esse hereto s~9 LAW OFFICES SNELBAKE~R, FLICKER $ SILVER COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) We, HELEN K. GAMBER, RICHARD C. SNELBAKER and JANET M. FORR~ the Testatrix and the witnesses, respectively, whose names are .signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Wi11 and Testament and that she had signed willingly, -and that she execute it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and that to the best of his or her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ~~. ~~ I `-'- ~ .L' ~ ~ 7 .r ,,,,as //'' fitness Witness Subscribed, sworn to and acknowledged before me by HELEN K. GAMBER, the Testatrix, and ubscribed and. sworn to before me by RICHARD C. SNELBAKER .and JANET~M. FORRY, witnesses, this G ~ day of ~i'~~'~-~Z~~ , 1986. ~,~ r ' .ate ~y '~~-t~.ct..n~ Notary Public C4TNAA{'~~ f. 84llSU~, RE7ikRY PU~tlC ~~~~tAS:lC:~2i1F~s 8~1R0, ft1~8~~1~~1i! GOUi~TY ts~R' ~~~d~SSiQ€ E~-~iRrS f~8.2~~ 199t1 S~~sn~dt. 7a:tnsy,uanta M3ac'sat3~n dt t3~iar'sas LAW OFFICES SNELBAKE. R, ELiCKER & SILVER