HomeMy WebLinkAbout07-08-08` `, ],50568417,58
J ~~ V "~ ~OO EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue
bureau of Individual Taxes County Code Year File Number
PO BOX 2806D1 INHERITANCE TAX RETURN 21 8 7 1, D 0 2
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
1,84-7,2-2375 7,8232QQ7 03],61,9],7
Decedent's Last Name Suffix Decedent's First Name M I
ECKELS RUTH K
(If Applicable) Enter Surviving Spouse's information Below
Spouse's Last Name Suffix Spouse's First Name
Spouse's Social Security Number
FILL IN APPROPRIATE BOXES BELOW
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
MI
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)
C 6. Decedent Died Testate ^ 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes
(Attach Copy of Willj (Attach Copy of Trust)
^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death ^ 11. Election 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:
tVame Daytime Telephone Number
RIC
HARD C • SNELBAKER rra
71,7-697-8.~~
Firm Name (If Applicable)
SNELBAKER & BRENNECIAN, P•C-
First line of address
44 WEST f1AIN STREET
Second line of address
P•0- BOX 31,8
City or Post Office State ZIP Code
MECHANICSBURG PA 1,7855
REGISTEROF.VI~EI~SxlSE~Y
J
t._J ~7
r. ,~~
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-
c~ ~~:~
CO ' ~
DATE FILED !
Correspondent's e-mail address:
Under penalties of perjury, I declare that . have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is true, correct: and complete. Dec4aration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
T tt~._._F~OSLER, EXECUTOR
REP ER OTHER THAN REPRESENTATfVE
1
U~' PA 17055
RICHARD C• SNELBAKER, ESQUIRE 44 WEST MAIN STREET, MECHANICSBURG,
PLEASE USE ORIGINAL FORM ONLY PA 17055
Side 1
1,58568417,58 6MAo473.000
1585684],158
~~
15056042159
REV-1500 EX
Decedent's Social Security Number
184-12-2375
Decedents Name E C K E L S RUTH K
RECAPITULATION
1. Fteal estate (Schedule A) ~ 1
^•Q1]
2. :>tocks and Sonds (Schedule B) . .................... 2. 5 0 2 8 5 • 0 4
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) • 3. Q • Q Q
4.
5.
6.
7.
8. iti9ortgages & Notes Receivable (Schedule D). 4.
Crash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . 5.
Jointly Owned Property (Schedule F) ~ Separate Billing Requested 6.
Inter-Vivos Transfers & Miscellaneous Nan-Probate Property
(Schedule G) ~ Separate Billing Requested 7.
Total Gross Assets (total Lines 1-7) . ......... ........ ...... 8. O • Q 0
3 3 59 31 • 2 5
3 9 9 2 • 6 Q
Q • Q Q
3 9 O 2 O 8 • 8 9
g. Funeral Expenses & Administrative Costs (Schedule H) . 9. 8 619 • 21
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) • 10. 2171 • 0 ?
11. Total Deductions (total Lines 9 & 10) . 11. ], O 7 9 O . 2 3
12. Net Value of Estate (Line 8 minus Line 11) 12. 379418 • 66
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) . 13. Q , 0 0
14. Net Value Subject to Tax (Line 12 minus Line 13) 14. 3 "~ 9 4 ], 8 , 6 6
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.O~ 0•QQ
15.
D•0^
16. Aimount of Line 14 taxable
at lineal rate x .oli.5 3 7 9 418 .6 6 1 s. 17 0 7 3. 8 4
17. Amount of Line 14 taxable
at sibling rate X .12 O , Q [] 17. Q . Q Q
18. Amount of Line 14 taxable
at collateral rate X .15 Q, Q Q
18.
Q. Q Q
19. TAX DUE 19. 17073 - 84
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
15056042159 6M46482.000 15056042159
REV-1500 EX Page 3
Decedent's Complete Address:
DECEDENTS NIAME
STREET ADDRESS
CITY
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payrnents
A. Spousal Poverty Credit (] . Q ~
B. Prior Payments ]i 5 (] (] (] . ~ ~
C. Discount 7 5 0. 0 ~
3. Interest/Penalty if applicable
D. Interest (] . ~ ~
E. Penalty ~ • Q Q
STATE
ZIP
17055
(1) 17073 • 84
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 thf= interest on the tax due.
(5A) ~ . Q Q
B. Enter thf= total of Line 5 + 5A. This is the BALANCE DUE. (5B) 1, 3 2 3 • 8 4
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; X
b. retain the right to designate who shall use the property transferred or its income; ^ X^
c_ retain a reversionary interest; or ^ ~
d. receive the promise for life of either payments, benefits or care?
^ ~
I ~ 1
2. I f death occurred after December 12, 1982, did decedent transfer property within one year of death
ith
t
i
i
id
ti
?
d
t ^ 0
.
w
ou
rece
v
ng a
equa
e cons
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era
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ^ 0
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ^
IF THE ANSWEI~ 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 (aj (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 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
File Number
1,02
(2) 15750 • DO
(4) ~ • ~~
(5) 1323.84
6M4671 1.000
REV-1503 FX+ (6-98)
SCHEDULE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Ruth K. Ec:kels 21 07 1002
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
3wasss i o00 (If rnore space is needed, insert additional sheets of the same size)
calculate the Value ol~ Your Paper savings L'on~l~s)
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!_'334lltdra-. Of}tA 11 t.,..,?_?'.'..81. }s~*.x}°;
~ 1lalll P. a5 Of:
roru,cr of>onrE ~,"
F ::!1.
Series: Denomination: Bond Serial Number: Issue Date:
EE Bonds 1,000 '
F!€s,'y iC7 .~A4E 1'£1Rlft IS'd4Efd1C}fZV j
~~letat~tflr Results fcrr 12tdettldtio[~t ~a~~ 1~?j2Qfl7
.;9,000.0 0 57.0,7.03 .20
Bands; 1-13 of Lf3
~~ rial F?' 5'3'Et'.5 : '~e3lain lcp: t9{? P1 "?Xt
G<~te ~ccruat
M45974504EE, EE $1,000.. 01l1A93. 01/2008:
M4~974f>03EE, EE $7.,(00. 07./1993' C112(08:,
M45974602EE-. EE $1,On0; Ol(1993 Di/2008'.
f-045974602EE EE $1,000- Ol/1993 01/2008
nr4E97a603 EE: EE $1,G00. 07.!1993, Off 2008'
N145974b07EE EE $1,000-: Ol/1993 Ol/2008:
F745474605EE: EE $1,000. 01/1?93 01/2008:
M1r45974605F.E EE $1,000 Ol/t993: Ol/2008
M45974512EE, EE $1,000; 01/1993' 01)2008(
f445974611 EE EE $].,GOf} 01!1993; O1!2CD8'
M45974610EE' EE $1,000 01/1993' 01/2008
N145974609EE. FE $1,000. 0]/1993 07./2008
P145974598EE EE $1,000 01/1993 (11/2008
NI4~974597EE EE $1,000 01; 1993, 01/2008
t~14597459EEE EE $1,000' 01/1993: Ol/2008
t145974613EE EE $7.,000 07.'1993 01/2008
N14597<4600EE EE $1,000' Ol/1993~ 01/2008'
I f~145974599EE EE $1,000 01/199° UI/2008
E;tiruey _
How would you rate th is foal? ',
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-' Gaod
' Fair
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-_ Instructions _.- .-._.-.._...
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NI Nct ?sued
~ NE Not eligible for payment
P5 Includes 3 month
interest penalty
MA Matured and not earning
interest
~"~Jlai I4rter~3t
$1.].,203.20
k'inaE Issue
f~+13tr1 rity 1~`i'eK~P.
01/2023 $SOO.OG
01/2023: $500,00
01/2023` $500.00
C1/2023~ $500.00
01/2023'. $500.00
O1/2C23 $'500.00
01)2023'. $500.00
01/207.3 $500.00
01/2023; $500.00
01/2023! $100.(0
01/2023: $500.00
01/7.023 $500.00
01)2023 $100.(0
01; 2023 $1(0.00
Ol/2023. $500_(0
01/2023 $500.00
o1/2oz3 $~eo.oo
0112023 $500.00
Interrat
$522.ao
$E22.40
$622AU
$F.22.40
$622.40
$622.:10
$622.40
$622.40
$62z.4n
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Page 1 of 1
~.ttp://www.treasurydirect.govlBC/SBCPrice 1 1/13/2007
REV-1508 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHF_RITANCE TAX RETURN
F2ESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, 8~ MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Ruth K. Eckels 21 07 1002
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 VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Capital Blue Cross 136.40
refund unused premium on medical insurance
2 John Hancock 3,760.00
payment/refund unused premium on long term care
insurance
3 Messiah Village 41,480.00
refund for apartment
4 PNC Bank, N.A. 62,956.45
savings account, #5005134393
5 PNC Bank, N.A. 23,457.20
certificate of deposit, #31600292033
6 PNC Bank, N.A. 110,487.45
certificate of deposit, #31400274075
7 PNC Bank, N.A. 33,256.30
certificate of deposit, #31500251477
8 PNC Bank, N.A. 60,097.45
certificate of deposit, # 31400210578
9 United States Treasury 300.00
2008 Economic Stimulus Payment
TOTAL (Also enter on line 5, Recapitulation) $ ~ 335 , 931.25
3vv46aD t.ooo (If more space is needed, insert additional sheets of the same size)
REV-1509 EX+(6-ggj SCHEDULE F
COMMONWEAI_THOFPENNSYLVANfA JOINTLY-OWNED PROPERTY
INHERffA NCE TAX RETURN
RESIDENT DEC®BVT
ESTATE OF FILE NUMBER
Ruth K. Eckels 21 07 1002 _
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 ADDRESS RELATIONSHIP TO DECEDENT
A Hosler, Robert W 201 South Broad Street,
Mechanicsburg, PA 17055 Son
JOINTLY-OWNED PROPERTY:
R~
NUMBER LETTEF!
FOR JOIN
TENANT" DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT
NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR
JOINTLY-HELD REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET % OF
DECD'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENTS INTEREST
1 A 10/9/1990 PNC Bank, N.A. 7,985.19 50.0000 3,992.60
checking account,
#5140214185
_ TOTAL (Also enter on line 6 Recapitulation) $ 3 , 992.60
(IF more space is needed, insert additional sheets of the same size)
3W46AE 1.000
REV-1511 EX+(~p_r~i SCHEDULE H
COMMONWiEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Ruth K. Eckels 21 07 1002
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1 Plalpezzi Funeral Home, Inc.
funeral services 3,122.31
B.
1
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
z. Attorney Fees SNELBAKER & BRENNEMAN, P . C . 3 , 500.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Year(s) Commission Paid:
State
- Zip -
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees
360.00
5. Accountant's Fees
395.00
6. Tax Return Preparer's Fees
7.
1 (:umberland Law Journal
advertising Executor's Notice 75.00
2 Patriot News
advertising Executor's Notice 147.0
Total from continuation schedules 1,019.00
TOTAL (Also enter on line 9, Recapitulation) $ 8 , 619.21
~wasAC ~.ooo (If more space is needed, insert additional sheets of the same size)
Estate of: Ruth K. Eckels 184-12-2375
Schedule H Part 7 (Page 2)
3 Register of Wills
filing fee for Inheritance Tax Return 15.00
4 Snelbaker & Brenneman, P.C.
costs advanced for short certificates 4.00
5 Reserve
for filing fees, accountant fees and other
miscellaneous fees associated with the
administration of the decedent's estate 1,000.00
Total (Carry forward to main schedule) 1,019.00
REV-1512 EX+(12-03)
COMMONWEALTH OF PENNSYLVANIA
INHEF21 TANCE TAX RETURN
RE:SIDENTDECEDENT
SCHEDULEI
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, 8~ LIENS
ESTATE OF FILE NUMBER
Ruth K. Eckels 21 07 1002
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses.
swasFlH z o00 (If more space is needed, insert additional sheets of the same size)
REV-1513 EX+(g."00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESICENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF FILE NUMBER
Ruth K. )ckels ~1 n7 1 nn~
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, and transfers
under Sec. 9116 (a) (1.2)]
1 Robert W. Hosler
201 South Broad Street
Mechanicsburg, PA 17055
One Half of Residue: 189,709.33 Son 189,709.33
2 Marilyn M. Bunner
4019 Bastia Court
Punta Gorda, FL 33950
One Half of Residue: 189,709.33 Daughter 189,709.33
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
1"OTAL 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)
3 W 46AI 1 .000
LAST WILL ANA TESTAMENT
I, RUTH K. ECKELS, of the Township of Upper Allen, County of Cumberland, acid
Commonwealth of Pezznsylvania, 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 anytime heretofore made.
FIRST. I order and direct that all my just debts 'and funeral expenses be paid by m~
~~
Executor or Executrix, as the case maybe, hereinafter named, as soon as conveniently maybe
done after my decease.
SECOND. I give, devise and bequeath all the rest, residue and remainder of my Estate,
real, personal and mixed, whatsoever and wheresoever situated, in equal shares unto my two (2)
children, namely, ROBERT W. IIOSLER and MARII,YN M. BUNNER, share and share alike,
absolutely and in fee simple.
If, however, my said daughter, MARILYN M. BUNNER, should predecease me, then
and in that event, I order and dia-ect that the share or part of my residuary estate attributable to my
said daughter shall be added to and become apart of the distribution to my son, ROBERT W.
HOSLER.
If my said son, ROBERT W. HOSLER, should predecease me, I order and direct that the
foregoing share(s) or part(s) of my residuary estate attributable to my said son shall be
distributed unto his issue per stirpes by representation and not per capita.
LASTLY. I nominate, constitute and appoint my son, namely, ROBERT W. HOSLER,
to be the Executor of this, my Last Will and Testament, but if for any reason he should fail to
qualify as such Executor or cease so to sez-~!e, then and in that event, I nominate, constitute and
appoint my daughter, namely, MARILYN M. BUNNER, to be the Executrix hereof, each and
both to serve without bond or other security as a condition of qualification hereunder.
LAW OFFICES IN WITNESS WHEREOF, I, RUTH K. ECKELS, have hereunto set my hand and seal to
SNEI_BAKER,
BRENNEMAN
& SPARE
this my Last Will acid Testament, which consists of two (2} typewritten pages to each of which I
have affixed my signature this 25t'' day of September, A.D. Two Thousand Three (2003).
,',~ __ ~ T! < <7 C.~=~1G~• (SEAL)
RUTH K. ECKELS
The preceding instrument, consisting of this and one (1} other typewritten page, each
identified by the signature of the Testatrix, was on the date thereof signed, sealed, published and
declared by RUTH K. ECKELS, the Testatrix therein named, as and for her Last Will and
Testament, in the presence of us, who, at her reques her presence and in the presence of each
other, have subscribed our names as witnesses he to
COMMONWEALTH Or PENNSYLVANIA}
COUNTY OF CUMBERLAND
SS.
We, 1ZU'T'H K. ECKELS, RICHARD C. SNELBAKER and JANE J. GOONEY, the
Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing
instn~ment, being first duly sworn, do hereby declare to the undersigned authority that the --
Testatrix signed and executed the instrument as her Last Will and Testament and That she had
signed willingly, and that she executed 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 a 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.
statrix
Witness
Mess
LAW OFRCES
SNELBAKER. SU11SCrlbed, sworni to and acknowledged before me by RUTH K. ECKELS, the Testatrix,
6RE"NEMAN and subscribed and sworn to before me by RICHARD C. SNELBAKER and JANE J. GOONEY,
& SPARE
the witnesses, this 25~h day of September, 2003.
3~t~ar~a! S~+!
~tra K. Six~!raca, 3~ot~r~r ~c
~f~~r~ic~t.~srv Bore, ~nE~r~ntf
Pr~~ ~ari~rt3saToa ~~rn~ B~ov. ~2~ci.~,~
~~'~d~ ~~~~~~
Notary Public