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Home My WebLink About09-12-08 15056041114 REV-1500 ex (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 c- Hartisbum, PA 17128-0601 RESIDENT DECEDENT ~ ~ u ~~~~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 04182008 11161914 Decedent's Last Name Suffix Decedent's First Name MI M. ELIZABETH HEBERLIG (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW TH{S RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 1. Original Retum C] 2. Supplemental Retum ~ 3. Remainder Retum (date of death prior to 12-13-82) 0 4. Limited Estate ~ 4a. Future Interest Compromise (date of 0 5. Federal Estate Tax Retum Required death after 12-12-82) 0 6. Decedent Died Testate 0 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 0 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 T0: Name Daytime Telephone Number ROBERT G. FREY ru 717-243-5$~1 8 r ~ Firm Name (If Applicable) REGISTER OF YV{ ~ S USE O~IDY FREY & TILEY `=~ '~ " , ..__ ' ? _ First line of address ~ ~~ ~::' rV ~ - -- ' - 5 SOUTH HANOVER STREET .--, -~-~~~ =~ -~.Y / _, i ~ ~ =~ Second line of address ~ ~'~ --~t ~~ - t W ' "> DATE FILED ~` ' Clty Or POSt Office State ZIP Code CARLISLE PA 17013 Correspondent's a-mail address: RFREY@ FREYT ILEY . COM Under al s of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, rre and corn lete. Declaration of re aver other than the ersonal re resentative is based on all information of which re aver has an knowled e. SI NAT RE OF AE N L OR F NG RETURN DATE f /D d~ ADDRESS SIGNATUR REPAR O THA REP NT TIVE ATE v ~' ~ z ~ ADDRESS 1; 5ck.jCZ•. N~~a/~_~ ~ C<,r~~`sle, ~~ i~(y~3 PLE E USE ORIGINAL ORM ONLY Side 1 15056041114 15056041114 15056042115 REV-1500 EX RECAPITULATION 1. Real estate (Schedule A) ........................................... 1. NONE 2. Stocks and Bonds (Schedule B) ...................................... 2. NONE 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. NONE 4. Mortgages & Notes Receivable (Schedule D) ............................ 4, NONE 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... . 5. 4 4 8 1 6 . 0 0 6. Jointly Owned Property (Schedule F) Separate Billing Requested ........ 6. NONE 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) OSeparate Billing Requested ........ 7 NONE 8. Total Gross Assets (total Lines 1-7) ................................. . s. 4 4 816.0 0 9. Funeral Expenses & Administrative Costs (Schedule H) ................... . 9. 6 4 3 2 . 0 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............... 10. NONE 11. Total Deductions (total Lines 9 & 10) ................................. 11. 6 4 3 2 . 0 0 12. ............................ Net Value of Estate (Line 8 minus Line 11) . 12. 3 8 3 8 4 . 0 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ....................... 13. 1919.0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) ....................... 14. 3 6 4 6 5 . 0 0 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(t.2) x .0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .0 4 5 16. 0. 0 0 17. Amount of Line 14 taxable at sibling rate X - 12 17, 0 . 0 0 1s. Amount of Line 14 taxable at collateral rate X. 15 3 6 4 6 5. 0 0 18. 5 4 7 0. 0 0 19. TAX DUE .......................................................19. 2p. FILL IN THE OVAL IF YOU ARE REQUESTING A 15056042115 15056042115 REV-1500 EX Page 3 201-16-0555 Decedent's Complete Address: File Number 21-08-00483 DECEDENTS NAME HEBERLIG M. ELIZABETH STREET ADDRESS 42 WALNUT BOTTOM ROAD CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 5750.00 C. Discount 288.00 3. InteresUPenalty if applicable D. Interest E. Penalty (1) 5470.00 Total Credits (A + B + C) (2) 6038.00 Total InteresUPenalty (D + E) (3) 0.00 4. I# 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) 568.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00 Make Check Payable to: REGISTER OF W/LLS, 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 : ...................... ^ 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? ............................. ^ ^X 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................................. ^ Q 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 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)j. 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 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)]. 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}]. 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. 217 REV-1508 EX+ (8-g8) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER HEBERLIG M. ELIZABETH 21-08-00483 Include the proceeds of litigation and the date the proceeds were received by the estate. (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COST; COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ~ ESTATE OF FILE NUMBER HEBERLIG M. ELIZABETH 21-08-00483 Debts of decedent must be reported on Schedule I. A. 1 FUNERAL EXPENSES: Hoffman Roth Funeral Home B. 1 2. ~ Attorney Fees 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 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Final nursing home bill to Thornwald Home 8. Final Medical Bill to Belvedere Medical Corp. 7. 2007 Delinquent personal tax 8. Return of overpayment of retirment for month of death NINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City Year(s) Commission Paid: State Zip 1,500 139 included w/ Atty fees included w/ Atty fees 4,213 10 31 539 TOTAL (Also enter on line 9, Recapitulation) ~ $ (If more space is needed, insert additional sheets of the same size) O 1VI8TBank 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 July 22, 2008 Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, Pennsylvania 17013 Re: Estate of MElizabeth Heberlig Social Security.' 201-16-0555 Date of Death: April 18, 2008 Dear Sir or Madam: Per your inquiry dated July 16, 2008, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 712051 Ownership (Names o,~ MElizabeth Heberlig Opening Date 09/01/67 Closed 05/08/08 Balance on Date of Death $14, 043.59 Accrued Interest $ 0.33 Total -------------- --------------------------------- $14, 043.92 2. Type of Account Account Number Ownership (Names o~ Opening Date Balance on Date of Death Accrued Interest Total Savings Account 015004212116443 MElizabeth Heberlig 02/20/07 Closed 05/08/08 $29, 576.1 S $ 2.01 $29, 578.16 LAST WILL AND TESTAMENT OF M. ELIZABETH HEBERLIG I, M. ELIZABETH HEBERLIG, also known as MARY E. HEBERLIG, unmarried woman of 54 West Ridge Street, Carlisle, Cumberland County, Pennsylvania, 17013, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named Executor or Executrices to pay all of my just debts and funeral expenses as soon after my death as may be found convenient to do so. I further direct that all inheritance, transfer, succession, estate and death taxes, including interest and penalties thereon, which may be payable on account of my death shall be payable from the residue of my estate regardless of whether the assets upon which such taxes aze based are included in my probate estate. 2. I declare that I am unmarried and that I have no children. 3. I give and bequeath to my great nephew, ERIC HEBERLIG, my rocking chair, and matching painted chairs, Indian picture, 1865 footstool, marble top table, and all of my stuffed animals. Additionally, I give and bequeath to Eric Heberlig such additional furniture I may own, which he may choose to receive. 4. I give and bequeath the sum of $200.00 to my great niece, JULIE FOX, to be used for educational purposes. 5. I give and bequeath my pictures of Shippensburg to LORETTA DUNCAN'S SISTER. 6. I give and bequeath the picture of the Steven's School to ALLEN SHENK, former teacher at the Steven's building. 7. I give and bequeath to MARY LOU ROBBINS, the Christmas Tree which she had made for me. 8. All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath as follows: (a) 2-1/2% to the HEMLOCK COUNSEL of the GIRL SCOUTS OF AMERICA, 350 Hale Avenue, Harrisburg, Pennsylvania. (b) 2-1/2% to the KEYSTONE AREA COUNSEL of the BOY SCOUTS OF AMERICA, 1 Baden Powell Lane, Mechanicsburg, Pennsylvania. (c) 95% to be divided evenly between my nephew, DAVID HEBERLIG, and my great nephew, ERIC HEBERLIG, their heirs and assigns, but should either of them predecease me, the share that person would otherwise have received shall pass to his issue per stirpes, and if there be no such issue, such shaze shall lapse and be added to the-share of the other. But should both of them predecease me leaving no issue, then their shaze should be added to the shares in sub-pazagraph (a) and (b) above. I wish it to be noted that the chain necklace that I wear is not my property but has been loaned to me by Dr. Brazel's secretary, and should be returned to her upon my death. 9. I hereby nominate, constitute and appoint my nephew, DAVID HEBERLIG as Executor of this my Last Will and Testament, but should he predecease me or fail to qualify as such then in such event I nominate, constitute and appoint my Page l of t great nephew, ERIC HEBERLIG as Executor and I further direct that neither of them shall not be required to post any bond to secure the faithful performance of his duties in the Commonwealth of Pennsylvania or in any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on two (2) pages, this ~~ day of ~!/ ~ 2005. ,A ~ i Y rI ~~~i_~~~+ ~s~(SEAL) M. ELIZA);~TH HEBERLIG 1 Signed, sealed, published, and declared by M. ELIZABETH HEBERLIG the Testatrix above named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. ~. ', t i Page 2 of 2