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~' ~` _ ^T IF RF'JENUE INHERITANCE TAX RET~JBRN
~~'~~~~~i~~~F~,;,~_. ,'~JP,G28~1U11~8-0661
RESIDENT DECEDENT'
,_. _
~~ c~~~^ i ~ ~ ."~ . A. f, FI;;ST Af~]D MIDDLE INITIAL)
~ f SPARMBLACK, __LEE EDWARD
~'f ~ ''A~F OF ~F,"~ I 1 'i,1P I JC' YFA,R) DATE OF BIRTH (MM-DD-YEAR)
January 26, 2000 February 27,
~, ( ~ NP°LI~A3 E1 SL VIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
~ Sparmblack, Emma M.
i
1927
;, ~ ~ 0 g ,col Retur,, ~ 2. Supplemental Return
a ~ ~ r 4a. Future Interest Compromise (daceoideamanertz-cz-s21
u~ ~~ i ~ ~. L 1 ~oc ~sla:e
= a ~ ~ ~ ~ Decedent Dled Testate (AUach copy or w~u1 ~ 7. Decedent Maintained a Living Trust (AUacn copy of rmsq
a m ~ i ~ g. I_i_~gation Proceeds Received ~ 10 Spousal Poverty Credit (date of death between cz-si-si and c-~-951
" -- ~ --rura a~rrir~s~ nnt1~T E3E ~OMPL.ET~D. ALL CORRESPOMD~NCE AND C~N~'IDENTIAL T'p
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TIgN SHdULD BF DIRtL. r-u _.~:_
__N;MF
George_ W._Porter, Esquire
TELEPHONE NUME'~Ef? 717 - 5 3 3 - 713 0
90'a East Chocolate Avenue
Hershey, PA 17033
Fu__ Nt;m~~~l-
2 1 __ 0 7 1 0 2 4
-- -
~OUNT~ rn~~r ~; ~.
SCC HL SEC~R T I~UIPc=',
174 -- 20 - 9673
THIS RETURN MUST BE AILED IN DUPLICATE'tnl!"H T': E
REGISTER OF WILLS
soaA~sEC~R~~~ ~~. ~- _ _-- -
179 - 07 -- 1489
~~ ~i 3. RemG ! do, PEt _~ r
5- FeoA - Esta~ v Rel. ~ ~ ~-
Q 2. -~o al i~..mibe ~ !: De
11. Eoc. .~; '.C c .C.r~ ,' >. ..
~~ --- -~.
1- Real Estate (Schedule A)
L. Stocks and Bonds (Schedule B)
3 Closely Neld Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
:i. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6- Jointly Owned Property (Schedule F)
Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9 Funeral Expenses & Administrative Costs (Schedule H)
10 Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
t1. Total Deductions (total Lines 9 & 10)
12 Net Value of Estate (Line 8 minus Llne 11)
(1)
(2)
(3)
(4)
(5)
0
0 .
0
0
Q ~ ::
0
0
(6)
(~)
(9)
(10)
Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been
made (Schedule J)
°.4 Net Value Subject to Tax ;L'ne 12 minus Line 13)
v SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15 Airount of Lr~e ^4 taxable at the spousal tax
rule, or transfers under Sec. 9116 (a)(1.2) -
1 G Amount of Line 14 taxable at lineal rate
~. ~-,~ , cf Lne ~-taxable at sibling rate
". tir~~~~ar,t ~f '~-.,e 14 t?w.able at collateral rate
(11) Q----- -
-------
--____
(12) -
~O ---
(14) 0
x .0 (151
x .0 (15)
r. .15 118i
zx J~~:e;
,*.~~ _
----- _
__ ...
t ".'a,,`E' T~~ A8~`:1,RtB3~' AG.I. C~Ldn'aTIC?N~ C."N RCa(I"FbSL'a6CP~ '1~kC [~ir IA,_ , ` , << =
+ii
COMPLETE MAILING ADDRESS
Decedent's Complete ~.cidress:
STREET ADDRESS
Lee Edward
' 1016 Valle
Enola
1"ax Payments anti ~reclits:
_.
-- --- ------ - - - -
ZIP
' Tax Due iPage "~~ Line 1'~1 l1) __Q ___
2 Cred~tslPayments
A Spousal Poverty Credi'~ -
6 Prior Payments _
G. Dlsccunt Q
Total Credits (A + B + C) (2)
3 InterestlPenalty it applicable
D. Interest
E Penalty
Total InterestlPenalty (D + E )
G. f L!ne 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 2d to request a refund
,, If '_~ne " + L,ne 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the ,nterest on the tax due.
(3) Q
(41 Q
~5) Q -
Q
(5A)
8 Enter the tctal o` Line 5 ~ 5.A ?his is the BALANCE DUE. ~5B) Q
Make Check Payable to: REGISTER OF WILLS, AGENT
~~LE,~SE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "%°° IN THE APPROPRIATE Si.~~~:~_"•
1 Did decedent make a transfer and: Yes No
a retain the use or income of the property transferretl; ................................................................................_..... ~_I
b retain the right to designate who shall use the property transferred or its income : ...................................... _. r
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 oar;n 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 deslgnation? ..............................................................................................................___ ! -I
!~ i ~iF .A~l. WER. TO ANY OF THE ABOVE t~UESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE !T AS PART ~)F T?~~ PET~iR~;_
~~ G ~ ,~~,~ ~ ~ _n,~ ~ 1-darn C~.~t I t w ~ a<an~~ned t~~is velum. Including accompanying schedules and statements, and to (he best of my knowledge and belief, it is Irue, correct ai c c~ ~,plei~
S ~NP.~TLRE~Oar~~ ~~i~r than the personal rexesen;alive 's based on all information of which preparer has any knowledge.
I~ ~ ~ PERSON RESPONSBLE FOR FILING RETURN CATS
ADDRESS
916 Hoffer Rd., Annvil__leL_PA 17003 16 Patton Rd ~ Mechanicsbu~~_._PA__lZ_0~5_
5 ;~;P,T'~~RE 0= ?Rr~~ RER OTHER Tl~i~l REPRESENTATIVE ESE
ADDRES~
909 East Chocolate AvenueL Hershey PA 17033 ,~_~_..____
crate, . r rieatl~~ r,! r~! .u`ter ,; !~~ ?. 1?a? and he`ore January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the su ~ ~ ~ng sow ~a ~~ ~"~
?2 PS X9116 fa) ;1.1! (i)I,.
1~Q- 7 CC c _ ..
i ,~. ~r ~ ,~ pie ~al~ pry ?~~ 'nc tax rate imposed on the net value of transfers to or fcr the use o` the surv~ving sp~u~ !s
e ; ~- ~ _ _ ;em,;; i .i ~~ ,`e, ~n a s~~~ v!r~m~ spouse from tax, and the statutory requirements for disclosure of assets Gnd file g a ter. ., ur ~ ~',_' . - ~'~~
nc ~ v,~ ~ `, ~„~~isE 's the only beneficiary.
o u~ro, r r c jt ~. cr '`ter Ju ; 1 20~90~.
1 .. ;~ ;he _,~, .~lu<~ cf transfers from a deceased child twenty-one years of age or younger at death to or for the ~,~se of a na a ~~ .,are ~.. ,-a-a~'
ate;;p r~ ct -..ht child is G'~-, ~;?2 P.S. ~9116(al(1.2)1.
„ ~ , ~. ~ n; ~,_F ! ~ ~~ ~ _r~:: ~:` ~~ ~nsr~rs to or forthe use of the decedent's lineal beneficiaries is 4.5%, except as note' n 7i ° °.'"`6'-'= ° ..
T ~ ~~, e ,~ ; r r;, ~,,~ ~~. ~~,alue of transfers to or for the use of the decedent's siblings is 1?_% [72 P.S. y9116(a)("~.3)1. A sibling is ce'n~ed ~.~n~! ~., - _- _"
~~~. ~u..l .. „ hzs zr i„ast ore parent in common with the decedent, whether by blood or adoption.
,~\
armblack
Street
STATE
RcVt5i3 F.x •~i.97i
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE)
BENEFICIARIES
LEE EDWARD SPARMBLACK
VUMBE,R NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
I TAXABLE DISTRIBUTIONS (include outright spousal distributions)
Emma M. Sparmblack
1016 Va11ey Street
~ Eno1a, PA 17025
FILE NUMBER
21-07-1024
RELATIC>NSHIP TO DECEDENT AMOUNT OR SNARE
Do Not List Trustee(s) I OF ESTATE
spouse
A11 of residuary
estate
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
I I . NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
~ ~
B. CHARITABLE AND GOVERNMENT~4L
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET S
(If more space is needed, insert additiona6sheets of the same size)
__ a
LAST WILL AND TESTAMENT ,
OF
LEE EDWARD SPARMBLACK
~_, +~EE EDWARD .SPARMBLACK, a legal domiciliary of Curnheriand
~ounLy, Commonwealth o.f Pennsylvania, being of sound and disposing
mind and memory, do hereby make, publish and declare this instrrz-
men~_ to be my LAST 1WILG AND TESTAMENT. I hereby revoke any and
all wills and codicils by me heretofore made,.
I
IDEiN'I'IFICATIC)NS AND DEF:LNITIONS
A. I am married to EM
is as "my Spouse." We have
and LEE F. SPARMBLACK, JR.
Children" include these two
l:,orn co or adopted 'oy rne.
MA M. SPARMBLACK, lZereinafter reLerr_ed
two (2) children, EUSTENA !~i. E'CK:+~,D;RJ;~E
Reference in this Wili to "my
(2) children and other Lawful ~i~i ld,L en
B. The following definitions obtain i.n any use of ~~he germs
i~ this W~.11.
1. "Descendants" means the immediate and remote
lawful, lineal descendants of the person r.ef_erred
to, and it means those descendants in being at ~r.e
time they must be ascertained in order to give
effect to the reference to them, whether ti~Qy a.r:~
born before or after my death or of any ot':zer ~~er-
son. The persons who take under this Will a.s
Descendants shall take by right of represen~_at;.cn,
in accordance with the rule of per stirpes d~_stL'i-
bution and not in accordance with the rule of rcr_
capita distribution. Persons legally adopted ueh~sn
under the age of fourteen years shall noi_ 'ue dif-
ferentiated from blood descendants far arty ~ar~os:_~.
Page 1 of 4 Pages
2. "Survive me" is to be construed to mea~~ tna.;_ t.hp
person referred to must survive :ne by th_rtlr da~~s.
If the person referred to dies within ;_hircy -day,
of my death, the reference to him shall :oe
construed as if he had failed to survive n,e.
3~ As used in this Will, the words "Executor," °'he,"'
"hT1l," '°his,° and the like shall be ta~:.n a.s
ge,.~eric and applicable to a na•tu.ral person o{
either sex or a corporate person or other iega_i.
entity.
C. I have served in the Armed Forces of the United States.
Therefore, I direct my Executor to consult th.e legal assistance
oF"=ice at the nearest military installation t.o ascertain if tkzer,:~
~~~'~ any be7e.fits to which my dependents are e:ntitied by virt.ue~ of
my !ni.litary affiliation at the time of my death. Regardless of a:y
military status at the time of my death, I di.r_ect any ,~xerut:~r ~-;~
consult with the nearest Veterans Administration and Social
Security Administration office to ascertain if there are any bene-
fits to which my dependents may be entit]_ed.
II
:PAYMENT OF DEBTS AND TAXES
I direct my Executor to pay the following as soon after n~~
deaf}~ as may be practicable:
1. All of my just debts and ti~.e e:~penses of my Nast
:illness, funeral and of the administration ~~;~ ;ny
estate; but my Executor need not ar_celerat;~ ~~;~~-~ Logy
those unmatured obligations which, in his opin~_on,
it might be proper and mo.r_e advantageous to .retain
o.r renew and pay as they become due and paya,~l?.
2. All inheritance, transfer, estate and simi.la~~ taxes
tincluding interest and penalties) assn_ssr--~d cr
payable by reason of my death, on any proper'_~r ,~,r
interest in my estate for the r>urpose o~ ^o+~t;.~ui~ir.c7
taxes. My Executor shall not require a:zy ;~e;,c~fi_~
ciary under this will to reimburse my estate ror-
taxes paid on property passing under the te1"RlS of
t h i .S W i. 11 .
Wage 2 o:E 4 Pages
III
.RESIDUARY ESTATE
r,, Z def ins "my Residuary Estate" as all of my ;r3roper i~.y >~fte;-
~he payment of debts and taxes under Article TI above, incl;~di.ng
°~al and personal property, whenever acquired by me, properly as
.o vahich effective disposition is not otherwise made in this ~lii1,
and property as to which I have an option to purchase or .a r•ever-
si~nary interest.
B. ~~ :Jive my ~tes.iduary Estate to my Spouse if_ she scir~.~.~ce J, ,::~.
~~. cif my Spouse does not survive me, I direct ~n1> E~c~;--a`_c;r '.~
divide my Residuary Estate into equal shares and to distribute
~'~'nose shares a.s follows:
1 . one share to each of my Children 'vahc~ survi ~e rr1e;
2. if any of my Children fail to survive me, then hl
or he.r share shall be distributed among l~i is or_ ;7~r
descendants who survive me;
3. if_ any of my Children fail to survive me aad L,~av
no descendants who survive me, then his or her
sham` shall be divided equally among suc(~ of_ my
Children who survive me, or th~ei_r descendants ~ah;_f
survive me, as set forth in subparagraphs s ._xn_d ?_
abov?.
IV
~PPOINTi~iENT AND :POWERS O~° EXE!"~U'~'UP,
I nominate and appoint my Spouse, EMMA M.. SPARMB:GIICK, as
Executor of this my LAST WILL AND TESTAMENT. If EMMA IBS.
S.PARMBL.ACK is unable or unwilling to serve in this r_apar.ity, I
appoint +ny daughter EUSTENA N. ECKENRODE of Annville,
Pennsylvania, and my son LEE E. SPARMBLACK, .7R., to serve :instead.
T request that my Executor be permitted to serve without bond or
sur:=~~.1 i,hereor~. I authorize my Executor to do any and al]_ th.ings
~ahS_c't: in his opinion are necessary to complete the adms_nistratior.
and settiemurzt of my estate, including full right, power and
authority, without the order of any court and upon sack terms an:!
under such conditions as my Executor shall deem best for the
proper setL-lement of my estate; to bargain, sell at public or p.ri-
vate sal-e, convey, transfer, deed, mortgage, ]_ease, ~=xchange;
pledge: manage and deal with any and all property belonging L-o my
_5ta~~e, _o compro7~ise, settle, adjust, release and discharge any
and all obligations or claims in favor of or against my estate-
and to borr_-ow money fo.r the payment of inhe.ri lance and ~astate
waxes or for any other purpose. Without in any way limiting ;-',:e
Page 3 of 4 Pages
sc=~~P~' ~~~ the powers enumerated herein of my Executor, I herby
~~~e::~iL-icalty give to him full power to retain any and al1_ sec~_tri-
ti_es or property owned by me at the time of my decease whenever,
zn ~„s absolute and uncontrolled discretion, such a course .,Mali
seem to him to be best, without liability for depreciation or
loss, and free from investment restrictions incidenc to exec~-
torship, whether imposed by common law or statute. In the ~x~cu--
tior, o` of his duties and powers as Executor lze shall '_zave I.he
pow~-,.c to comply with all legal requirements s.s to the execution;
and delivery of deeds and all other writings, documeA7ts ;~r fc~~-.
ma~~'-tip's without the order of any court; and he shall furnish a
statement of receipts and disbursements at least ann~_aa11y to e~~r-,
~~°r~o;: .-_hen ez7t_itled to receive income or property fro~,l m~T es~~:Y.e.
I~~ W~C~:I'tVESS WHEREOF, I have at Car.l.isle Barracks, '~enn,,~,~~~ •-~:^:,_
th--s ~~h day of March 1954, set my hand and seal to th.i s ray
LAS`S !.~J:7 ~L AND TESTAMENT consisting of four (4) typewritten ~~ages.
,: ° ,;
~~-c_ ~ z,~ ~. ; _~ ~,,,
~._: /- . ~ -.~~_' SEAL,
LEE WARD SPARI~lBLACK, Testat,~;-
Si~~zie~t3, seal?d, published and declared by the Testat:~r,. LEE
~,DWARD SPARMBLACK, as and for his LAST WT7~L AND 'I`ES'I'At~IEN'I`, in the
presence oi: us, who, at his request, in his presence an~:~ i^ t_'~e
pres'~nc? of each other, have hereunto subscribed GUI' r~a.mes ,{s .1=__
-~~,,~,~'3,.
NA ('~1 r
_..______.-- -- -~= 1
- ~.
ADDRE;~S
.. ~ .-
•, ~,,,
• ~._
Page 4 of 4 Pages
Acknowledgment
CUM~^0~1'vd:r~'ALTH OF i'ENNS`~LVAtVIA) SS:
CC)i:J\~TY (JF CJMBEftLAND )
I, LEF EDWARD SPARMBLACK, Testator, whose name is signed to
the attached or foregoing instrument, having been dul~T nuali.f_iad
according to taw, do hereby acknowledge that I signedYand f~xeruted
:.he instrument as my Last Will; that I signed it will_ingty; a~Zd
that I signed it as my free and voluntary act for the nurpose~;
~'~e_ _~-; expressed. -
Swor_a.~ or affirmed to and acknowledged before tne, by SEE ED[~JA~D
S2%~RMBLACK, the Testator, this 8th day of March 1984.
- --~' ..
;,/'. .<
LEE. EDWARD Sp1~.RMB~ACK, ~'~S+-~=Jy__._
,.
i SEAS, ~ ,
Notary,/Public `------
Af.f idavi~t
C0~^~IMONin1EAL,TH OF PENNSYLVANIA) SS
COUCdrY OF CUMBERLAND )
__, the witnesses whose names ar~~~
s i.gne~? +~~~ t`~e attached or foregoing instrument., being duly
qua~_ifisci a.ccor•ling to law, do depose aid
and saw T•`stator sign and execute the instrum,~tlzai: we ~:~ei•` pre•s~nt
.Ylt as 'Cli c LdSt •/~i:Lt;
that LEE, EDWARD SPARMBLACK, signed willingly and that he ~~xecut.ed
=`t as hzs free and voluntary act for_ the purposes therein
expressed; that each of us in the hearing and sight o:E the t`7e
Testator_ signed the ~raill as witnesses; and that- to the ?pest of r;!i;_
kn~.~~.rledge the .Testator was at that time 18 or more ~~
of 5oa.nd mind and under no constraint or undue inFlue~ce.oF ~aqe°
St~~~r~ or a`('i.rme/d to and s,/u~bscribed to before ine by
-___.__ -, witnesses, this 8th da ~ ^'--~ - ----
y o:E March 1984. -
_ ,,
T~fIr.C-NESS '~_ - -
//' `
-,-sr I
WTT N ES g - ~" .~..-_------- ---- - -
-NITNESS
~''a::~ )
_ 1,
NOTAR`f'PU3LIC i -