HomeMy WebLinkAbout08-18-0815056041147
REV-1500 Fx (06-05) OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes County Code Year Flle Number
Po Box.2soso~ INHERITANCE TAX RETURN r~
Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 0 8 ~~ :X.~
ENTER DECEDENT INFORMATION BELOW
Soaal Security Number Date of Death Date of Birth
05 22 2008 05 17 1912
Decedent's Last Name Suffix Decedent's First Name MI
GLESNER PEARL V
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Soaal Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
1. Original Retum ~ 2. Supplemental Retum ~ 3. Remainder Retum (date of death
prior to 12-13-82)
4. Limited Estate ~ qa, Future Interest Compromise ~ S. Federal Estate Tax Retum Required
(date of deaN after 12-12-82)
g. Decedent Died Testate ~ ~. Decedent Maintained a living Trust Q 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
9. Litigation Proceeds Received ~ 10. spousal Pove~ Credit (date of death ~ 11. Election to tax under Sec. 9113(A)
between 12-31 1 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 L. WEBBER, JR. ESQIIIRE 717 532 7388
Firm Name (If Applicable)
inIEIGLE & ASSOCIATES, P.C.
First line of address
126 EAST RING STREET
Second line of address
City or Post Office State ZIP Code
SHIPPENSBURG PA 17257
REGISTER OF WILLS US~NLY
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Correspondent'se-mail address: rwebber@weigleassociates.com
Under penalties of perjury, I declare that I have examined this return, including accompanying sctredules 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 rs based on all information of which preparer has any knowledge.
ADDRESs
311 Bullshead Road, Newville, PA 17241
J. Glenn Glesner
.r l ~{- O
SIGNATURE OF PREPARER OTHER THAN REPRESENT/1TIVE DATE
~\ ~/L ~, `//// Richard L. Webber, Jr. Esquire ~i ~ r~ ~~j
ADDRESS c
126 East King Street, Shippensburg, PA 17257
Side 1
15056041147 15056041147
PA Inheritance Tax Return
Signature of Additional Fiduciaries
ESTATE OF FILE NUMBER
Glesner, Pearl V. 21-08-
Under penalties of perjury, I dedare that I have examined this return, induding accompanying schedules and statements, and to the best of my
knowledge and belief, it is true, correct and complete. Dedaration of preparer other than the personal representative is based on all information
of which preparer has any knowledge.
Signature #2
Name
Address1
Address2
City, State, Zip
Date
Hope E. Glesner
311 Bullshead Road
PA 17241
6
15056042148
REV-1500 EX
oeceee~,t~s Name: P e a r I V. G l e s n e r
Decedents Social Security Number
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.
4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5.
6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............. 6. 3 0 , 0 9 3 . 5 2
7. Inter-vvos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ~ Separate Billing Requested ............. 7,
8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 3 0, 0 9 3. 5 2
9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10.
11. Total Deductions (total Lines 9 & 10) ...................................................................... 11, 0 . 0 0
12• Net Value of Estate (Line 8 minus Line 11) ...................... ......................
................. 12. 3 O , 0 9 3 . 5 2
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. 3 0 , 0 9 3 . 5 2
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, of
transfers under Sec. 9116
(a)(1.2) X .00 0 . 0 0 15.
16. Amount of Line 14 taxable
at lineal rate X .045 3 0, 0 9 3. 5 2 16.
17. Amount of Line 14 taxable
at sibling rate X .12 0 . 0 0 17.
18. Amount of Line 14 taxable
at collateral rate X .15 0 . 0 0 18.
19. Tax Due .................................................... ................................................................. 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
0.00
1,354.21
0.00
0.00
1,354.21
Side 2
15056D42148 15O56D42148
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-08-
DECEDENTS NAME
Pearl V. Glesner
STREET ADDRESS
126 Big Spring Avenue
CITY
Newville STATE
PA ZIP
17241
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19) (1) 1 , 3 54.21
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments 1, 2 8 6.5 0
C. Discount 67.71
Total Credits (A + B + C) (2) 1, 3 54.21
3. Interest/Penalty'rfappIicable
p. Interest
E. Penalty
Total InteresUPenalty (D + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4)
Check 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. (5) 0.0 0
A, Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 0 , Q
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 .....................................................:............................................................ x
d. receive the promise for life of either payments, benefits or care? .............................................................. x
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 benefidary 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 disdosure of assets and filing a tax return are still applicable even if the surviving spouse is the only benefidary.
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 adopfive 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 benefiaaries 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)]. A
sibling is defined under Sedion 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Rev-1509 EX+ (5-98)
SCHEDULE F
• CDMMONWEALTHDFPENNSYLVANIA JOINTLY-OWNED PROPERTY
INHERRANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Glesner, Pearl V. 21-08-
ff an asset was made joint within one yeu of the dacedenPs date of death, it must be reported on scFwdule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. J. Glenn Glesner 311 Bullshead Road Son
Newville, PA 17241
B, Hope E. Glesner 311 Bullshead Road Daughter-in-Law
Newville, PA 17241
C.
JOINTLY OWNED PROPERTY:
ITEM
NUMBER
LETTER
FOR JOINT
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,B 5/24/1999 Farmers National Bank#224952 - 40,170.39 33.333% 13,390.00
Checking Account
A,B 5/24!1999 Accrued interest on Item 1 through date 2.42 33.333% 0.81
of death
2 A,B 9/14/2000 Farmers National Bank #3990954 - 50,000.00 33.333% 16,666.67
Certificate of Deposit
A,B 9/14/2000 Accrued income on Item 2 through date 108.13 33.333% 36.04
of death
TOTAL (Also enter on Line 6, Recapitulation) I 30,093.52
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F.(Rev. 6-98)
• REV-1513 EX+ (9.00)
. COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Glesner, Pearl V.
NUMBER NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
I~ TAXABLE DISTRIBUTIONS [ndude outright spousal
distributions, and transfers
under Sec. 9116(a)(1.2))
Hope E. Glesner
311 Bullshead Road
Newville, PA 17241
J. Glenn Glesner
311 Bullshead Road
Newville, PA 17241
FILE NUMBER
21-08-
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
DECEDENT (Words) ($$$)
Do Not List Trustee(s)
Daughter-in-Law I I 15,046.76
Son I I 15,046.76
Total 30,093.52
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on 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
SCHEDULE J
BENEFICIARIES
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET
0 00
Copynght (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule J (Rev. 6-98)
. ~ ~ ~~ F NATIONAL BANK
OF NEWVILLE ADivisionofAdamsCo:uit~~Natian~lBank
July 25, 2008
Richard L. Webber, Jr., Esquire
WEIGLE & ASSOCIATES, P.C.
126 East King Street
Shippensburg, PA 17257
RE: Estate of Pearl V. Glesner
Dear Mr. Webber:
Mrs. Glesner had a checking account ~~224952 with this bank. This account
was in the names of Pearl V. Glesner or J. GLenn Glesner or Hope E. Glesner,
and was opened May 24, 1999. The balance as of May 22, 2008 was $40,190.39
plus $2.42 accrued interest.
She also had a certificate of deposit 43990954 for $50,000.00 which was
opened September 14, 2000. This also was in her name or J. Glenn Glesner or
Hope E. Glesner. There was $108.13 accrued interest due as of May 22, 2008.
If you need any further information, please call.
Sincerely yours,
Caroly H. Kough
Executive Vice President
P.O. Box 156, Newville, PA 17241 • (717) 776-5312