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Home My WebLink About09-19-08 (2) J 15056051058 REV-1500 EX (06-05) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PoBOxzaosol INHERITANCE TAX RETURN / Hanisburg, PA 17128-0601 RESIDENT DECEDENT ~ ~l~-{ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 175-03-1969 01 /21 /2008 03/22/1915 Decedent's Last Name Suffix Decedent's First Name MI Heckman Kathleen B (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW l- 1. Original Return 2. Supplemental Return 3. Remainder Return (date of death 4. Limited Estate 4a. Future Interest Compromise (date of death after 12-12-82) pnor to 12-13-82) - 5. Federal Estate Tax Return Required !: 6. Decedent Died Testate (Attach Copy of Will) 7. Decedent Maintained a Livin Trust (Attach Copy of Trust) g 1 8. Total Number of Safe Deposit Boxes 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL T Name AX INFORMATION SHOULD BE DIRECTED TO: Raymond R. Heckman Jr. Daytime Telephone Number Firm Name (If Applicable) (717) 787-2799 REGISTER OF WILLS USE f~Y First line of address ~~ ~~ --_ O ~° - 550 Springfield Rd. c, -`-' ~'r1 - Second line of address ': i . 7 _ x 1 City or Post Office y~ -~ =C Shippensburg State ZIP Code DATE-EtLED ~ ; . ~. _ _ ,, _ PA 17257 ~' o .~- Correspondent's a-mail address: rrheckman@State.pa.uS Under penalties 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, o ect and complete. Declaration of preparer other than the personal representative is based nn au ~~rnr.,,,~,,.....~...~:_ ___ r z cl 550 Springfield Rd. Shippensburg, PA 17257 `~ SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE _ _ _ _ _ _ __ ADDRESS PLEASE USE ORIGINAL FORM ONLY 15056051058 UHit ~ DATE_ 15056051058 Side 1 `~ REV-1500 EX 15056052059 Decedent's Social Security Number l)eceaenPs Name: Kathleen B Heckman .175-03-1969 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. 92,934.00 6. Jointly Owned Property (Schedule F) Separate Billing Requested .... . 6 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property .. . (Schedule G) """""' Separate Billing Requested..... ... 7. 8. Total Gross Assets (total Lines 1-7) ..... .............. . ..... ' ....... ' .. 8. 92,934.00 9. Funeral Expenses & Administrative Costs (Schedule H) ........... s . . ~"~~~ . ••• 13,839.00 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ............. ... 10. 11. Total Deductions (total Lines 9 & 10) ... ............................. ... 11. 13,839.00 12. Net Value of Estate (Line 8 minus Line 11) ..... . ..................... 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which ... 12. 79,095.00 an election to tax has not been made (Schedule J) ...................... .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ............... . ...... TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE .. 1a. 79,095.00 RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 16. Amount of Line 14 taxable 15. at lineal rate X .0 45 79,095.00 16. 3 559 00 17. Amount of Line 14 taxable , . at sibling rate X .12 18. Amount of Line 14 taxable 17 at collateral rate X .15 18 19. TAX DUE ........................................ ............... .. 19. 3,559.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L., 15056052059 Side 2 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: File Number DECEDENT'S NAME Kathleen B Heckman DECEDENT'S SOCIAL SECURITY NUMBER STREET ADDRESS -- - - -- 17.5-03-196.9 One Ridge Ln. Green Ridge Village - --- _- -- ---- clrv - --- _ - Nevwille - STATE - - - 'ZIP __ PA I 17241 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments (1) 3,559.00 A. Spousal Poverty Credit _ ------ -------- B. Prior Payments 2,850.00 __ _ C. Discount 150.00 - __ -- - - - - 3. InteresUPenalty if applicable Total Credits A + B + C ( ) 2 () 3,000.00 D. Interest E. Penalty -- _ ----- -- ---_ 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.tal InteresUPenalty (D + E) 3) Fill in oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 559.00 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE . (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRI ATE 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 inwme :.................................... ........ ^ 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 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? ........................................................-- f~l In 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 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)]. 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. COMMONWEALTI-. OF PENNSYLVANIA "~`-~2TM ENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEP?.280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE ANU ESTATE TAX OFFICIAL RECEIPT NO. CD 009534 HECKMAN RAYMOND R JR 550 SPRINGFIELD RD SHIPPENSBURG, PA 17257 --'----- fold ESTATE INFORMATION: ssN: 175-o3-iss9 FILE NUMBER: 2108-0084 DECEDENT NAME: HECKMAN N KATHLEEN BARD DATE OF PAYMENT: 04/ 1 1 /2008 POSTMARK DATE: 04/1 1 /2008 couNTY: CUMBERLAND DATE OF DEATH: 01 /21 /2008 REMARKS: CHECK# 13 SEAL ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ 52,850.00 TOTAL AMOUNT PAID: REV-1162 EX(11-96i 52,850.00 GLENDA EARNER STRASBAUGH INITIALS: AJW RECEIVED BY: REGISTER OF WILLS TAXPAYER REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT CJIAIt Uh Kathleen B. Heckman ITEM SCHEDtifLE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY Include 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. 1. Refund from Presbyterian Homes Inc. per Residence and Care Agreement 2 F & M Trust Company checking account 33-04612 3. F & M Trust Company money market fund # 70-57105 4. Miscellaneous coins located in safe deposit box F & M Trust Company 5. Household contents located at One Ridge Lane, Green Ridge Village, Newville, PA 6. Refund from State Farm Insurance Company (Renters Insurance) 7. Final pension payment from PEBTF 8. Refund from Comm of PA 2007 Personal Income Tax 9. IRS Federal Tax Incentive payment 2007 TOTAL (Also enter on line 5, Recapitulation) 3 (If more space is needed, insert additional sheets of the same size) FILE NUMBER VALUE AT DATE OF DEATH 63,000.00 1,122.00 26,444.00 642.00 1,235.00 70.00 80.00 41.00 300.00 92,934.00 1~ 1~ ~~ June 10,2008 Raymond Heckman 550 Springfield Rd. Shippensh~!rg, Pa 1725? Ray, I am writing to you in response to your request for the date of death balances on Kathleen B Heckman accounts at F &M Trust. As of 01/21/2008 her checking account balance was $1122.49 for account #33-04612. As of 01/21/2008 her money market account balance was $26444.12 for #70-57105. If you need any other assistance please let me know. ~~~~~ r~~e~ ~.C `~~~~1 Andrea A. Crider Customer Service Representative/Head Teller 717-264-6116 888-264-6116 P.O. Box 6010 Chambetsburg, PA FINANCIAL SOLUtIONS... FROM PEOPLE YOU KNOW 17201-6010 __. __ (9/4/2008) Robert Reitzel -Appraisal Kathleen Heckman estate.xls Page 1 '. APPRAISAL -ESTATE OF KATHLEEN B. HECKMAN Qtv• Description Unit price Total 3 $2 bills 2.00 6.00 1$1 silver certificates 1.00 1.00 1$2 bills - 1928D 2.50 2.50 7$2 bills - 1953 2.50 17.50 3 $2 bills - 1963 2.50 7.50 1 1921 Morgan dollars 11.00 11.00 1 1922 Peace dollar 10.00 10.00 1 1964 Kennedy half 5.00 5.00 2Washington quarters (1944 & 45) 2.50 5.00 1 1920 Mercury dime 1.00 1.00 1 1979 Roosevelt dime 0.10 0.10 1 1964 Jefferson nickel 0.05 0.05 21964 & 1983 Lincoln cents 0.01 0.02 1 1909 Quarter Eagle ($2.50 gold) 135.00 135.00 1 1905 Eagle ($10 gold) 440.00 440.00 Total $ 641.67 REV-1511 EX + (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES 8 ADMINISTRATIVE COSTS ~a„aicvr Kathleen B. Heckman ITEM NUMBER A. FUNERAL EXPENSES: ~. Egger Funeral Home Newville, PA Debts of decedent must be reported on Schedule I. DESCRIPTION FILE NUMBER AMOUNT 8,593.00 B. ADMINISTRATIVE COSTS: 1 Personal Representative's Commissions Name of Personal Representative(s) Raymond R. Heckman, Jr. Street Address 550 Springfield Rd. City Shippensburg State PA Zip 17257 Year(s) Commission Paid: 2 Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address 4. 5. 6. 7. City State Zip _ Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees See statement 0.00 137.00 5,109.00 TOTAL (Also enter on line 9, Recapitulation) $ 13, 839.00 swasn~ z.ooo (If more space is needed, insert additional sheets of the same size) Kathleen B. Heckman PA Inheritance Tax Schedule H -Administration Expenses Item Nbr Descri tion Expense Amount 7 Funeral luncheon 244.00 8 PP & L -final electric bill 68.00 9 U Haul- moving expense household contents 140.00 10 Embarq 24.00 11 Headstone lettering 106.00 12 Funeral vocalist 50.00 13 Green Ridge Village- final room & board 4,188.00 14 Embarq 4.00 15 PEBTF -medical premium 8.00 16 Income tax prep- 2007 50.00 17 Dr. Guistwhite 135.00 18 Green Ridge Village 25.00 19 Coin appraisal 15.00 20 FEHL awning removal 52.00 Schedule H -Administration Expenses 5,109.00 REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Kathleen B. Heckman NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY T TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)) 1 • Raymond R. Heckman Jr 550 Springfield Rd. Shippensburg, PA 17257 2• Deborah H. Reitzel 350 Graham St. Carlisle, PA 17013 3• Pamela K. Collins 6 Beilman Ct. Mechanicsburg, PA 17055 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Son Daughter Daughter FILE NUMBER AMOUNT OR SHARE OF ESTATE one third of residue one third of residue one third of residue 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 b (If more space is needed, insert additional sheets of the same size) ~'M. A. FiR~MEY2. `.2ND ATTORNEY-AT-LAW ONE IRVINE ROW „____ CAR LI9 LE. PENN 9YLVANIA 77019 1~ F • HEChMA_;', of the E;oa'c,ugY: of l4etiv;ri7le, --- Cum ~ez'lal~ci Coun~~°, FennsSlvai-,i<,, e,~=ins of Hound arld di ;uosin~r mind, memor~~ and under'stand_ng, do hereby mai;e, publish and declare this :_ enc: "or mt~aU~, i;'i-!1 and Testamer,'., herel:~,y- revoh_ ~ ng and malting ;~oid anp ant ail former lbills, ;'odic; is oa^ writings ir; tine nature a,, ~ =me -r;eretol'ore made. nom; I i'I,~~~ order and direct my E};ecutor hereinafter named, "~~ pay ~`-~ of my just debts f , Ullerai .. penSeS , testamentary e};pen525 , and all lnlleritaI7Ce ESLatc, Tral.Sfer and ~UCCeSSi F^ or, 'I~a}:~,,, as soon as mar be conveniently done after my death, out of my resid- uary estate. SECOrdD: ~;ll file rest, resin ~. G .lue and remainder of my estat.., be -~ -ea', Personal or mixed of P - , whatsoever kind and wheresoever s_.-uate, hereby g;vE de vise and bequeath to my husband, Raymond R. Hochman, „_, THIRL?: In the event that my said husband should pre- decease me, I hereby give, devise and bequeath my residuary estate to my cn_ldren, Raymond R. Heckman, Jr., Deborah n. Reitzel, and >'amela Y~. Colins, in equal shares, share and share alike, per stirpes. ~UTLY: I hereby nominate, constitute and appoint my husband, F;aymond F. Heckman, Sr. to be the E„ecutor cf this, my mast v2ill and m<_stament, he to serve H~ithout bond in the Common- Iwealth o~: Pennsylvania, or in any other jurisdiction. ? n tY:e ; ;-enL that my sa=d husband snail be unable to serve as Executor or com- r=fete the administration of my estate for any reason whatsoever, I hereby nominate my son-in-law, Robert IC. Reitzel, to be tae -~:;?CUtOr ~rierACf ]-7 E- 11i~Cti-1SC tC S 3 erve v;ithout Bond. - tea, ~ iN In~IT1~tE,~~ 1n~HEREOF', I have I-iereuz~to set my nand and seal ~~ tiiiti '~~~~-~=~ day of August, 1979. Kathleen B. Heckman SIuNED, SEALED, PUBLISHED and DECLARED by KATHLEEN B. HECI~MAN, the above named Testatrix, as and for her Last 'vdili and Testament, in our presence, who, at leer request, and in the presence of each other, have hereunto set our hands as subscribing witnesses. ~' ~~~ f _ i_ ~ P ~ ~ ~ } %--{ _