HomeMy WebLinkAbout08-08-08 15056051058
REV-1500 EX (06-05)
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes Coun Code Year File Number
N - __._
INHERITANCE TAX RETURN
PO BOX 280601
_ Harrisburg, PA 17128-0601 21 07 1 116
RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death - Date of Birch
201-16-6655 12-03- 2007 07-04-1925
Dece;denl's Last Name
_ Suffix Decedent's First Name MI_
~
. _. _ _. .. _
Durf I I
I
', ' Mr ~ Fred , O ,I
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
n/a
Spouse's Social Security Number
_ _'
_ _- __ __~
FILL IN APPROPRIATE OVALS BELOW
~ 1. Original Return
Spouse's First Name
I
MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
O 2. Supplemental Return Cif 3. Remainder Return (date of death
prior to 12-13-82)
~~-; 4. Limited Estate c:~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required
death after 12-12-82)
li 6. Decedent Died Testate C7 7. Decedent Maintained a Living Trust __.,..._.. 8. Total Number of Safe Deposit Boxes
(Attach Copy of WiII) (Attach Copy of Trust)
;:.:a 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 COM PLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD 8E DIRECTED T0:
Name Daytime Telephone Number ; ~
:Edgar R . Luhn III , Esq .
:~ ,
; (717) 44;3 ~ 04 __~
Firm Name (If Applicable) I -- -
'
_ _.._ __ __ .. _- REGISTER OF WILL $-tt~SE ONr;=Y) ~
,
Law Office of Edgar R . Luhn , III ,
I
_ _ _ ^l
~
First line of address ! ~ ~ ~~
480 Doubling Gap Ro ad ~~' -,:°
Second line of address r
- _.~ .•
_ _, i
~.j ~
~ '
. _.._.__.__._.. _ ---_ _--- - ----------.__~_-~~.~.~------------------ DATE FILED
City or Post Office Stale ZIP Code I ---
Newville .._.___ PA .i ( 17241
Correspondent's a-mail address: edlUhnCa01 . COm
Under penalties of perjury, 1 declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief
it is true, ccrrect and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF~R50N RESPONS}BLE F LINGTURN 'DATE ^
.~ ~ c i -
ADDI4ESS ~ -
611 Ho es n ad Mechanicsbur , PA 17050-2613 _
SIGNATUR P EPARE ER R EN ATIVE DATE
( - ~
ADDI E S
4~~ Ipo ling Gap Rd., Newville, PA 17241
PLEASE USE ORIGINAL FORM ONLY
Side 1
15056051058 15056051058
REV-1500 EX
Decedent's Social Security Number
Decedent's Name:
RECAPITULATION
I. Real estate (Schedule A) . ............................................ 1.' -0-
.?. Stocks and Bonds (Schedule B) ........................................ 2. ', - 0 -
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. ! _~_
4. Mortgages & Notes Receivable (Schedule D) ............................. 4. I, _ ~_
5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E) .... , ... 5. 4403.00
6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6. -~-
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Propert ----•_._..~-~_.___~
(Schedule G) O Separate Billing Requested........ 7. ', -0-
8. Total Gross Assets (total Lines 1-7)... • ....................~............. 8. 4403.00
9. Funeral Ex enses & Administrative Costs Schedule H ..................... 9.
p ( ) 9925.00
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................ 10.
'~1. Total Deductions (total Lines 9 & 10).~ .............:.................... 11.
.679.00
_ _._.
10', 604.00
12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. ! (6201
13. Charitable and Governmental Bequests/Sec 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) ... 14. ' (6 2 01
"fAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
'15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
~ Y _ ~~
16. Amount of Line 14 taxable
at lineal rate X .0~5 (6201) 16• -0-
17. Amount of Line 14 taxable ', O-
- 17 ''
~
-~-
at sibling rate X .12
i
'r--
--- ------
18. Amount of Line 14 taxable I
-0-
-~-
at collateral rate X .15 18• i
19. TAX DUE ................. ...................................... ..19. - 0 -
20. FILL IN TtIE OVAL IF YOU ARE REQUESTING A REFUND OF ~1N OVERPAYMENT
15056052059 Side 2
15056052059
O
15056052059
REV-1500 EX Page ~
Decedent:'s Complete Address:
r_____..._ ,--._.__~ .file Numt~.lr_~:_~._._______-,
21 107 ('1116
DECEDENT'S NAME __ _ _._ __..___ _..._.,..-
DECEDENTS SOCIAL SECURITY NUMBER
Fred C. Durf 201-16-6655
STREET ADDRESS
6 Goodhart Street
CITY
Walnut Bottom ~ STATE
PA ZIP
17266
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19) (1) _ 0 _
2. CreditslPayments
A. Spousal Poverty Credit
6. Prior Payments '
C. Discount
Total Credits (A + B + C) (2) _ 0 _
3. InteresUPenalty if applicable
D. Interest
E. Penally
Total Interest/Penalty (D + E) (3) _ 0.
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_
5 If Line 1 + Line 3 is greater than line 2, enter the difference. This is the TAX DUE, (5) - Q-
A. Enter the interest on the tax due. (5A) - 0-
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SB) - 0-
Make Check Payable to: REGISTER OF WILLS, AGENT
.... .... _. _ ,. a ,r'~ik~i~3*wLV~a:SLd
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 trans(erred; ....................................................................................... ... ^
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? ................................................................... ... ^
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 fob' 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? ....................................................................................:................................ ... ^
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
x
For dates of clealh 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 (O) percent
[72 P.S. §9116 (a) (1.t) (ii)]. The statute dogs 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 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)J.
The tax rate Irmposed 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. §911Ei(1.2) [72 P.S. §9116(a)(1)J.
The tax rate unposed 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)]. Asibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
aEV~isoe ex .1i.sn
SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECED NT
ESTATE OF FILE NUMBER
Fred C. Durf 21-07-1116
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned wfth the right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
Orrstown.Bank
Shippensburg, PA
account # 507873 4,403.00
TOTAL (Also enter on line 5, Recapitulation) I = 4 , 4 0 3 . 0 0
(1f more space is needed, insert additional sheets of the same size)
REV-1511 EX-r (12-99)
SCHEDULE N
COMA40NWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Fred C. Durf 21-07-1116
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1~ Fogelsalger-Bricker Funeral Home
112 W. King St.
Shippensburg, PA 17251 8,272.00
(to open and close buxial plot) ~ 475.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s) Terry L . Durf
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address 611 Hogestown Rd.
City Mechanicsburg state PA Zip 17050 -0-
Year(s) Commission Paid:
2. Attorney Fees Law Office of Edgar R. Luhn III 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 Cumberland County Register of Wills 90.00
5. Accountant's Fees `.
-0-
6. Tax Return Preparer's Fees
-0-
~ Cumberland County Law Journal 75.00
The Sentinel - Legal 135.00
Church food and contributions to church 378.00
TOTAL (Also enter on line 9, Recapitulation) I $ 9 , 9 2 5 . 0 0
(If more space is needed, insert additional sheets of the same size)
REV-1512 EIX+ (12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF FILE NUMBER
Fred c. Durf 21-07-1116
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unrelmbursed medical expenses.
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX+ (9-00) Y
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE: OF FILE NUMBER
Fred C. Durf 21-07-1116
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)I
Terry L. Durf
611 Hogestown Rd.
Mechanicsburg, PA 17050 son 1/3
Patricia D.. Alleman~
1159 Three Square Hollow Rd.
Newburg, PA 17240 daughter 1/3
Martha K. Mutterspaugh
21 Gutshall Rd.
Shippensburg, PA 17257 .daughter 1/3
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THRO UGH 18, AS APPROPRIATE, ON RE V•1500 COVER SHEET
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 S
(If more space is needed, insert additional sheets of the same size)
LAST WILL AND TESTAMENT
I, FRED C. DURF, of South Newton Township, Cumberland County,
Pennsylvania, declare this to be my Last Will and Testament and
revoke any Will or Codicil previously made by me.
ITEM I: I direct that all my just debts (except as may be
barred by a Statute of Limitations) and my funeral expenses
(including my gravemarker and expenses of my last illness) shall be
paid from my residuary estate as soon as practicable after my
decease as a part of the administration of my estate.
ITEM II: I bequeath those articles of my household furniture
and furnishings and those articles of my personal effects and
v personal property as set forth in a separate memorandum (which is
signed by me, dated and makes specific reference to this Will and
memorandum, which I shall place with my Will or deposit with my
attorney), to the persons therein designated.
ITEM III: I devise and bequeath the residue of my estate of
every nature and wherever situate in equal shares to such of my
children, TERRY LEE DURF, PATRICIA ALLEMAN and MARTHA MUTTERSPAUGH,
as shall survive me by thirty (30) days.
ITEM IV: Should any of my children, TERRY LEE DURF, PATRICIA
ALLEMAN and MARTHA MUTTERSPAUGH, predecease me or die on or before
the thirtieth day following my death but leaving descendants who so
survive me, such descendants shall receive, per stirpes, the share
that such predeceased child would have received had he or she so
survived me .
ITEM V: If any property passes outright (either under this Will
or otherwise) to a minor (which shall be defined as anyone under
twenty-one (21) years of age) and .with respect to which I am
_ _ _ -,
authorized two '~. ~~d`nf ~~ a "guardian and have not otherwise
specifically done so, I decline to appoint a guardian but instead
authorize my Executor to distribute such property to a Custodian
selected by my Executor (and my Executor may act as such Custodian)
as Custodian for the minor under the Pennsylvania Uniform Transfers
to Minors Act. Provided, however, that this appointment shall not
supersede the right of any fiduciary to distribute a share where
possible to the minor or to another for the minor's benefit.
ITEM VI: I direct that all taxes that may be assessed in
consequence of my death, of whatever nature and by whatever
jurisdiction imposed, shall be paid from my residuary estate as
part of the expenses of the administration of my estate. I
authorize my Executor, in my Executor's sole discretion, to make an
election, in whole or in part, to cause a Pennsylvania Inheritance
Tax to be payable by my estate on property passing to or for the
benefit of my spouse or to defer the Pennsylvania Inheritance Tax
on such property. My Executor shall be without liability to anyone
for making or failing to make such election.
ITEM VII: I appoint, my children, TERRY LEE DURF, PATRICIA
ALLEMAN and MARTHA MUTTERSPAUGH, Co-Executors of this my Last Will.
ITEM VIII: I direct that my Executors or their successors shall
2
not be required to give bond for the faithful performance of their
duties in any jurisdiction.
ITEM IX: My individual fiduciary shall be entitled to
reasonable compensation for his ar her services rendered from time
to time and/or to reimbursement of out of pocket expenses.
ITEM X: The interests of the beneficiaries hereunder shall not
be subject to anticipation or to voluntary or involuntary
alienation.
IN WITNESS WHEREOF, I hereunto set my hand and seal to this my
Last Will and Testament, written on four (4) sheets of paper, dated
this l ~ day of ~~~ , 1998 .
( SEAL)
FRED C. DURF
The preceding instrument, consisting of this and three (3)
other typewritten pages, each identified by the signature or
initials of the Testator, was on the day and date thereof signed,
published and declared by the Testator therein named, as and for
his Last Will, in the presence of us, who, at his request, in his
presence, and in the presence of each other have subscribed our
names as witnesses hereto.
~ residing at ~1 ~~s f ~'
residing at~~•. ~~
3
COMMONWEALTH OF PENNSYLVANIA
. ss.
COUNTY OF CUMBERLAND
I, FRED C. DURF, the Testator whose name is signed to the
attached or foregoing instrument, having been duly qualified
according to law, do hereby acknowledge that I signed and executed
the instrument as my Last Will; and that I signed it willingly and
as my free and voluntary act for the purposes therein expressed.
(SEAL)
ED C. DURF
Sworn to or affirmed and acknowledged
before me by FRCD C . ~uRP the
Testator, this _13 _ day of
1'Y1a..~~-4-~ , 19 9 8 .
ary Public ~:F80A~_ SQL
LOIS A. SOLLEIV~ERGrEI~, -~otary PuDl~e
Shi~pt €ti~~s€~ fro, Cumberland Coum~t
Ni Co~miasiot~r ~x~sires Ftlarrks 3, 20A9
COMMONWEALTH OF PENNSYLVANIA
. ss.
COUNTY OF CUMBERLAND
We , T'2i N~ m . d 2 coo I~EN s and Lo (Lt ~ ~2 2~
the witnesses whose names are signed to the attached or foregoing
instrument, being duly qualified according to law, do depose and
say that we were present and saw the Testator sign and execute the
instrument as his Last Will; that the Testator signed willingly and
executed it as his free and voluntary act for the purposes therein
expressed; that each subscribing witness in the hearing and sight
of the Testator signed the Will as a witness; and that to the best
of our knowledge the Testator was at the time eighteen (18) or more
years of age and of sound mind and under no constraint or undue
:influence.
Sworn to or affirmed and subscribed to
before me by --fj'Z~NA -'ti'l • ,(~2floK~S and
_ I-aRT P~}2R`, , witnesses, this
_~_ day o f YY1 a~ tlL...~ , 19 9 8 .
ry Public zoas ~. ~~~~~~~~~~~. nloc~ Pubic
S~i~~ns:~r~ Moro, Cumberland County
~.Na; ~'~cr!arEsss6~~ Fx®€ee~ ~.~~rc~s 3.2Q'J1~
FiDGAR IZ. LUHN III `~'
ATTORNEY AT LAW ,~
480 DOUBLING CiAP ROAD NEWVILLE, PENNSYLVANIA 17241 (717) 448-1204 ,~ ~, ,_-
August 6, 2008
Glenda Strasbaugh, Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013-3387
Dear Ms. Strasbaugh;
Enclosed for filing, please find an original Inheritance Tax Return with Will attached, and
an Estate Inventory. A check for the filing fee is also enclosed. Please also find a copy of
the Inheritance Tax Return to be filed with the Pennsylvania Department of Revenue.
Thank you for your kind attention to this matter.
Very tr ly yours,
Ed ~ ar R. Lu ,
ERL/Ihs
Enclosures ;--~
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