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Home My WebLink About08-22-08 (2)15056051058 REV-1500 ~ (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 07 1133 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Oate of Birth 202-20-1753 12/04!2007 06/15/1912 Decedent's Last Name Suffix Decedent's First Name MI Wier Bernice L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Mt Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW • 1. Original Return THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 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 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (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 CONFIDENTU\L TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number K.E. VVer Chrisemer, Ex (908) 234-4004 r 4a Firm Name (1f Applicable) ~"`~ REGISTER OF-VaILLS USE ONL~P ,- C~ ~ .,.~ First line of address 1 ~~ ` ' ' 102 school Lane ~ : rte: Second line of address __ `~ r.7 ... City or Post Office State ZIP Code DAB FILED ~ Trenton NJ 08618-5021 Correspondent's a-mail address: Wlert~RUSSIanSpeClallstS.COm Under penalties of pery'ury, I declare that 1 have examined this return, including accompanying scheduVes 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. SIGNATURE OF PERSON RESP NSIBLE FORFILING RETURN DA E 102 :>chool Lane, Trenton, NJ 08618 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ADDRE:iS DATE PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 REV-1500 EX 15056052059 Decedent's Name: BernlCe L Wer RECAPITULATION 1. Real estate (Schedule A) ............................................. 1. 2!. Stocks and Bonds (Schedule B) ....................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. ~I. Mortgages & Notes Receivable (Schedule D) ............................. 4. Ei. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. fi. Jointly Owned Property (Schedule F) aa;~ Separate Billing Requested ....... 6. '1. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) 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, 8 Liens (Schedule I) ................ 10. 1.1. Total Deductions (total Lines 9 & 10) ................................... 1i. 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 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. 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 .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 _. 1 g, 17. Amount of Line 14 taxable at sibling rate X .12 17, 18. Amount of Line 14 taxable 493,958.06 at collateral rate X .15 1 g, 19. TAX DUE .........................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT C~ ~~ s' r~ q ~ ~,~ T. P 15056052059 Side 2 Decedent's Social Security Number 202-20-1753 0.00 570, 093.95 0.00 0.00 194,338.30 0.00 0.00 764,432.25 40, 468.56 18, 309.32 58,777.88 705,654.37 211,696.31 493,958.06 74,093.71 74,093.71 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 07 1133 DECEDENTS NAME DECEDENTS SOCIAL SECURITt' NUMBER Bernice L Wier 202-20-1753 _ STREET ADDRESS c!o K.E. 1Mier Chrisemer 102 School Lane CITY STATE ZIP Trenton NJ 08618-5021 Tax Payments and Credits: Tax Due (Page 2 Line 19) Credits/Payments A. Spousal Poverty Credit B. Prior Payrnents C. Discount 3. InteresUPenalty if applicable D. Interest E. Penalty 70,242.69 3,512.13 (3) (4) (5) (5A) (56) (1) 74,093.71 Total Credits (A + B + C) (2) 73, 754.82 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 oval 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. B. Enter the Total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT 338.89 338.89 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 'I. Did decedent make a transfer and: Yes No 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? ............................................................. ......... ^ 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ..................................................................................................... ......... ^ ~~. 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? ............................................................................................................... ......... ^ 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 deaths 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 [12 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)j. Asibling is defined, unde~ Section 9102, as an individual who has at feast one parent in common with the decedent, whether by blood or adoption. REV-1.503 EX+ (6-98) ~ SCNEDt~LE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Bernice l_. Wer 21-07-1133 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~~ Verizon (1,400 shares - $43.34575) 60 684.05 2 Lucent Technologies (388 shares = 76 shares of Alcatel-Lucent @ $7.765) 590.14 3 AT&T (40 shares - $38.25) 1, 530.00 4 General Motors (100 shares - $28.055) 2,805.50 5 DuPont (750 shares - $46.585) 34,938.75 6 Exelon (600 shares - $83.20) 49,920.00 7 Pepco (100 shares - $28.30) 2,830.00 8 Vanguard Wellington Fund (acct. # 9883485801) 410,787.14 9 Idearc (70 shares - $18.175) 1,272.25 10 Qwest Communications (709 shares - $6.68) 4,736.12 TOTAE (Also enter on line 2, Recapitulation) 13 570,093.95 (If more space is needed, insert additional sheets of the same size) REV-1.508 EX+ (6-98) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Bernice I_. Wier 21-07-1133 Indude 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. (If more space is needed, insert additional sheets of the same size) EV-1511 E:K+ (12-99) SCHEDVLE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Bernice L.. VVer 21-07-1133 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t ~ Prospect Hill Cemetery (burial) 1,658.00 2 Auer Memorial Home (cremation) 266.95 3 Rev. Richard Hair 200.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) K.E. Wier ChrlSertlef Social Security Number(s)/EIN Number of Personal Representative(s) _ Street Address 102 School Lane C;ty Trenton state N.1 zip 08618 Year(s) Commission Paid: 2008 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as daimant's, attach explanation) Claimant Street Address City State .Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees g. Tax Return Preparer's Fees 7. TOTAL (Also enter on line 9, Recapitulation) ~ $ (If more space is needed, insert additional sheets of the same size) 38,221.61 0.00 0.00 122.00 0.00 0.00 40,468.56 REV-1512 EX+ (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABfLITIES, & LfENS ESTATE OF FILE NUMBER Bernice L. Wier 21-07-1133 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, Including unreimbursed medical expenses. (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) . SCNEDI~ILE J COINMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Berncie l.. Wier 21-07-1133 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE t TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 K.E. Wier Chrisemer,102 School Lane, Trenton, NJ 08618 Nephew 60% 2 John Martin, Trustee in Trust, for the benefit of Bronley John Martin Grandson of Cousin 10°l0 lI ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-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 3 Mechanicsburg Area Public Library,16 N. Walnut St., Mechanicsburg, PA 10% 4 Mechanicsburg Area Foundation, 200 N. 3rd St., Harrisburg, PA 10% 5 Lutheran Social Services of South Central Pennsylvania, 1050 Pennsylvania Ave., York, PA 10% 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) REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA CERTIFICATE OF GRANT OF LETTERS No . 2007- 01 ~ 33 PA No . 21- 07- ~ 133 Estate Of : BERNICE L.OUISE WIER (First, Middle, Lasi/ a/k/a : BERNICE L WIER Late Of : UPPER ALLEN TOWNSHIP CUMBERLAND COUNTY Deceased Social Security No: 202-20-1753 WHEREAS, on the 14th day of December 2007 an instrument dated Auguti;t 10th 2004 was admitted to probate as the last will of BERNICE LOUISE WIER (First, Middle, Lastl a/k/a BERNICE L WIER late of UPPER ALLEN TOWNSH/P, CUMBERLAND County, who died on the 4th day of December 2007 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certif;% that I have this day granted Letters TESTAMENTARY to: K E WIER CHRlSEMER who has duly qualified as EXECUTOR(R/X) and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURT HDUSE, CARLISLE, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 14th da y of December 2007, _ __ f- ~„"~ 1 ~ ~ ~y ~ + ,;. Regis er of Wills ; ., ~_ ,..e_. _~s~ ~ Deputy **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) LAST WILL AND TESTAMENT OF BERNICE L. WIER I, BERNICE L. ~'~'IER, of Upper Allen Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding; do make, publish and declare this my Last Wiil and Testament; hereby revoking and making void any and all prior Wills by me at any time heretofore made. 1. I direct the payment of all cm just debts and funeral expenses as soon after my decease as the same can conveniently be done. ;~ 2. ~ - All the rest, residue and remainder of my Estate, real, personal and mixed, whatsoev:er.and wheresoever situate; I give, devise and bequeath to my beloved sister, ISABEL B. WIER, to her owr1=_ _ - -- use and benefit absolutely. - _ 3. ~ ~" - In the event my said sister; ISABEL B. «'IER, should predecease me or die at about the same time i do. such as in an accident or disaster common to both of us, I hereby direct all the rest, residue and remainder of my Estate to be divided and distributed as follows: A. My nephew, Ii. E. ~~'IER CHRISEDIER; shall have the right to choose and take any household furnishing he wishes. These are to be considered specific bequests and any death taxes due thereon shall be paid from the residue of my estate. B. The balance of my estate remaining after the payment of all debts, charges, fees, expenses and the like, as well as all death taxes, shall then be divided and distributed as follo~a~s: 1. Sixty (60%) percent to my nephew, K. E. Wier Chrisemer, currently of 102 School Lane. Trenton, New Jersey 08618, per stirpes. 2. Ten (10°,%) percent to the Mechanicsburg Area Public Library; 16 North \\'alnut St., n~lechanicsburg, Pennsylvania. ~. Ten (]0°0) percent to the A~iechanicsburg Area Foundation for general purposes to be used within Mechanicsburg and to be credited to the name of Bernice L. Wier. 4. Ten (10°.~) percent to Lutheran Social Services of South Central Pennsylvania, currently located at 100 Pennsyvania Avenue; York, Pennsylvania 17404, to be used onh for Gettysburg Home for patient care. This gift is to be in memory of Marion Wier Chrisemer. ~. (~.) Ten (10°u) percent to John Martin, Trustee in trust, for the benefit of Bronley John Martin; his son, and the grandson of one of my cousins, currently of 2399 ti1'est Market Street, York, Pennsyhania. The income from said Trust Estate, ~s ~tiell as so much of the principal as is needed according to the discretion of the Trustee, shall be used and expended for college education, or other such formal education, such as any internship, apprenticeship, residence, clerkship, or the like of the said beneficiary. In the event that the said beneficiary has become wholly or partially incapacitated. disabled or the like, and should he qualify to receive or be receiving public assistance or the like at the time of the inception or during the term of this trust, my Trustee is to use the income and/or principal of this Trust only in a manner to supplement or augment such assistance or the like and not to replace or supplant it. .Additionally; my Trustee is to consider al] available scholarships or other educational subsidies that may be available orj may be applied for in connection with educational expenses; it bei~tg my intention herein to augment or supplement the same and not to replace them. The decision of my Trustee as to what qualities for formal education and the completion thereof by my said beneficiary shall be final. The payments authorized herein may he made by my said Trustee directly to the said beneficiary, if he is, in the sole', opinion of my Trustee, of such age and ability to handle properly the funds so paid to him, or may be made by my said Trustee directly to any institution entitled to such payment by reason of services rendered or to be rendered to the said beneficiary. Vdhen the said Bronley John Iv4a~tin has attained the ale of t~+ent,~- five (25) years, roy said Trustee shall pay over to him the accumulated income and principal then remaining in his hands. I further direct that the interest of the said Bronley John Martin in this Trust, whether in the principal or income thereof, shall be free from liability to attachment or other legal process issued at the instance of any creditor or assienee of such benefician', and I direct that no payment shall be made b}' way of anticipation of sums which may thereafter accrue to the said beneficiary. 4. I nominate; constitute and appoint my nephew, K. E. ~i'IER CHRISEMER, currently of 102 Sehool Lane, Trenton, New Jersey IS61S, to be the Executor of this m}' Last Fill and Testament. In the even he predeceases me or for any reason be w;willing or unable to as such Executor, I nominate, constitute and appoint PNC BANK, NATIONAL ASSOCIATION, to be Executor in his place and stead. I further direct that they shall not be required to file bond or other security in the Office of the Register of Wills for the purpose of administering my Estate. IN WITNESS R'HEREOF, I have hereunto set my hand and seal this ~ day of __~~~ A.D. 2004. ~c~. ~.. 1~ 1 __- ERNICE L, WIER Signed, sealed, published and declared by the above-named BERNICE L.. «'IER as and for her Last Will and Testament, in the presence of us, who at her request and in her presence, and in the presence of each outer; have hereunto subscribed our names as witnesses. 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