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HomeMy WebLinkAbout10-16-08 REV-1500 EX (05-04) PA Department of Revenue Bureau of Individual Taxes ~,, Dept. 280601 Harrisburg, PA 17128-0601 15056041046 OFFICIAL USE ONLY - County Code Year File Number INHERITANCE TAX RETURN ~( V~ ~~ ~ -J RESIDENT DECEDENT ( (~ _- __ ENTER DECEDENT INFORMATION BELOW ` OS~-300 Decedent's Last Name Suffix L~NKE~ (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Social Security Number Date of Birth c~ R t 4 t R~ .3 Decedent's First Name MI RrC ~ -4 ~D Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW I~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 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 S ~ES~>~ K Yv u ~~- ~ ~ ~ ~6 i ~3 ~ `~ Firm Name (If Applicable) First li^ne of address ~`I Second line of address l~ s t-- L- L ~t N ' ~ City or Post Office ~EC~~-N~cs3~RG State ZIP Code REGISTE~~F WILLS USE 2JNLY (--~ ._ CJ '"> - ,~-~ -_ __s ~, _ -~} r -: i _~ ~ ~: DATE FILED _,,., l0 ~'~+ 1 ~dSd~~{3s` Correspondent's a-mail address: ~K YCE Z (~ 4QIt I ~ ~ . ~ ~~ 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, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNAT E OF PERSON RESPONSIBLE OR FILING RETURN DATE ADDRESS ~2~ ~sLL Lrtiyt /~EG~1~//Lrc~~~2-Cr ~A- l70.Sa -.235 SIGNATURE OF PREPARER OTHER. THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 15056041046 15D56041046 J 15056042047 REV-1500 EX ~ ~ ~ ~- ~ - l Decedent s Name 1` l~ L ~ RECAPITULATION 1. Real estate (Schedule A) . ........................................... . L 2. Stocks and Bonds (Schedule B) ...................................... . 2. • 3. Closely Held Corporation, Partnership or Sgle-Proprietorship (Schedule C) .. , . , ,3; 4. Mortgages & Notes Receivable (Schedule D) ............................ . 4. • h d l E S 5 ~ ~ ~ ~ J • 5. ) ....... c e u e Cash, Bank Deposits & Miscellaneous Personal Property ( . . 6. Jointly Owned Property (Schedule F) Q Separate Billing Requested ...... . 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) C Separate Billing Requested....... . 7. '' • 8. Total Gross Assets (total Lines 1-7) ................................... . 8. ~ ~ ~ 3 7 • ~ J~ 9. Funeral Expenses & Administrative Costs (Schedule H) ................... .. 9. ' l ~ ~ ~ . ~ Q 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............. .. 10. l U G ( h -S 11. Total Deductions (total Lines 9 & 10) ................................. .. 11. ~ '7 ~ ~ ~ J 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. ~ v Q W ~ . 13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 13. 13 Li 12 i Li 14 ~ ~ lJ ~ '(~ '• 14. ) ...................... ne m nus ne Net Value Subject to Tax ( .. . TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 16. Amount of Line 14 taxa le ,,c~ at lineal rate X .0 ~ ' ~ d_ V . ~ ~ ' 16. ~ ~• d 17. Amount of Line 14 taxable at sibling rate X .12 '. 17. • 18. ble ~ ~ ~ ~ ~ ~ ~- l t ~ ~ //ll ~ ~ ~ • V ~ at collateral rate X 15 18. _~ 3 1 d ~.v 19. TAX DUE ..................................................•..,... ..19., 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT C~ Side 2 15056042047 15056042047 REV-1500 EX Page 3 ilnrnrilnn+~c C~AEY1t1Ip+p AfIfIPP_CC_ File Number ~ ~ O ~... 0 g7`~ DECEDENT'S NAME - -~ L~ L- ~ N /` ~lL STREET ADDRESS L. ~ ~ - CITY/j~ ,/~ ~7 //!~G t~/ ~}'!~ tl~i'S ~ STATE fy Lei ZIP l~ ~Q~ '~ l /~ Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) ~3~ ~S f ~ 'L- 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + g + C) (2) ~7'~ , ~~ 3. Interest/Penalty if applicable D. Interest E. Penalty Total InterestlPenalty (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. (3) (4) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) ,/;~ /,3 ~ . / / Make Check Payable fo; REGISTER OF WILLS, AGENT PLEASE ANS'~IIIER 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 : ...................................... ...... ^ 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? ................................................................................................................. ....... ^ 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. REV-1508 EX a (1-9TH SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF n~ ~/ FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ,. ~e ~c~.s~T fad ~T /~lo~T ~firN 1C ~~ ~~~ 7 J ~. D~~Pas iT Azc.o a N7" M ~7 ~N K ,Seth • ~ `>~ 3 . C.RFM ~-Tio N sow ~ ~ ry o ~~~tiNS y Lv~rtij f~ '~iREG i C,e€M ~ 1 ~a n1 ~~s-, o~ Cp~vv~N~6ti,CE ~q.LK,~gE SD• ~ R ~ cgs, °o CFp, ~ tfi cr+-Tc ~ ~.o? ~ ~ S TOTAL (Also enter on line 5, Recapitulation) I $G~2 ~ ~1~. (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (10-06) SCHEDVLE N COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM (UMBER DESCRIPTION AMVUNI A. FUNERAL EXPENSES: W 19'N ~ Iq ~. CTZb /j'1~4-7~0 N v~'OG/C'fy a~ .vas y A-~,p'C~~MA'~ d ~ ~q`S~aO ~~i /~TF ~" ~Ly t/iew~~q /~S-• A'RR^~ ~,vq ~ ~Rcl"~'`ki~ Ny ~S' eta ('~NVtNtEll,~ ~RC.,~CA~C Sa' ~il~N l`1 Si erd ~~IrIJ C.~lZTi ~aaT~ ~cPS ld • dd B. 1 2. 3. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent 4. I Probate Fees 5. I Accountant's Fees 6. ~ Tax Return Preparer's Fees 7 State Zip Zip ~y~~ e~ TOTAL (Also enter on line 9, Recapitulation) I $ /LfQ t f . ~ (If more space is needed, insert additional sheets of the same size) REV-1512 EX+(12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDlILE ! DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF /~ FILE NUMBER SIC ~lA'~ ~ • ~~~ /1 ~ 2. 02 ~.~ g ~ ~ ~'Z~ Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. IA!¢-s T ,Stk~oeE FM 5 - gL S ~-T, ~, ~ 2. NoLy SP~RrT ~clda ~~TA~~-- (oS~~ ~ 00 3, d1ld fi i ~ c X icy .L •~r~ ~j ~ N f>ti ..~Ne. Z l.~ ~o y' hJeg T ~~loaE c~S' +aLS ~,si?~ 1 T ~e.vNS~ld~ 0 ~.Y ~Dt/LRIVGC ~vfCt + F ~~. OCR S, f J ~ , Wes T 3N'~+l~f~ FMS-fS~- S 'f ~• ld 7 , IdG[. y J/'r ~ - 7' ~dsDr TR' ~-- r2 Z. `~'v~-' _ ~~~ N ~-. d-0 C°.~a T2~f ~. ~~2A/NSyLv~'tti IR ~~ G/ ~ ~~ q, ~Z/Z (R'~~ N =N IPA NA- !• TOTAL (Also enter on line 10, Recapitulation) $ ( ~Q~ f f 53 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER ,. sir ~~-,~,~1 ~. Lf~XE~. ~.i- o~~-d ~~q RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. ~a~y r~. LElUXE12. ~,~ 1, Qao.°d !$' $ . 5c cp.vd 5'~ ~-p T ~0 1 c.ynQNs, ~'a I~e~~ a. .SIVF~L~ K, youN~ NIECE ~y~,533•`tl 1,1. I j~{ILL LFrN t ~r~~,~~-~~~s a~~y, ~~ ~~es~-zy3s 3. Cr(1p~zLE ~, young NePhEw cf-5~,~~3. ~ ~ iz ~ EJz LL L,19-IV t ~' I70Sd'' 2y3s ~ e ' y ~r . /erc~clrr,~,csBu /i ~ ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 TH ROUGH 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 1. 1 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $ C~Q• Q 6 ~ , 8~-- (If more space is needed, insert additional sheets of the same size) REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA CERTIFICATE OF GRANT OF LETTERS No . 2008- 00879 PA No . 21- 08- 0879 Estate Of : RICHARD EUGENE LENKER !First, Middle, Last) Late Of : HAMPDEN TOWNSHIP CUMBERLAND COUNTY Deceased Social Security No: WHEREAS, on the 28th day of August 2008 an instrument dated September 14th 2007 was admitted to probate as the last will of RICHARD EUGENE LENKER (First, Middle, Lastl late of HAMPDEN TOWNSHIP, CUMBERLAND County, who died on the 23rd day of August 2008 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 certify that I have this day granted Letters TESTAMENTARYto: SHEILA KAY YOUNG who has duly qualified as EXECUTOR(R/Xl and has agreed to administer the estate according to law, alI of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VAN/A. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 28th day of August 2008. **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) I(~~ ~.~.~t ~irY ~c~~ ~e~ta~n~e~t ~,~ ,.. _.. ~~-~- 3 ,~ -, ~~ NN . '~.,~ _. - -, - _ : ~ ~'- ~; ---~ RICHARD E . LENKER ~- "~i ~'~ - . ' =I-' .a I, RICHARD E. LENKER, of the Township of Hampden, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this my Last Will 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 my just debts and funeral expenses as soon after my decease as the same can conveniently be done. 2. I direct that there shall be paid out of my residuary estate all estate, inheritance and like taxes together with any interest or penalty thereon imposed by the Government of the United States, or any state or territory thereof, or by any foreign government or political subdivision thereof, in respect to all property required to be included in my gross estate for estate, inheritance or like tax purposes by any of such governments, whether the property passes under this will or otherwise. 3. I give, devise and bequeath my entire estate, real, personal and mixed of whatsoever nature and wheresoever situate to my wife, EVA G. LENKER, absolutely and in fee simple. -1- 4. In the event my wife EVA G. LENKER predeceases me I give, devise and bequeath my estate as follows: (a) I give and bequeath One Thousand ($1,000.00) Dollars to my son TEDDY RICHARD LENKER. (b) All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath to my wife's niece, SHEILA YOUNG and her husband CHARLES YOUNG. 5. Lastly, I nominate, constitute and appoint my wife's niece, SHEILA YOUNG, to be Executrix of this my Last Will and Testament and I further direct that no bond or other security be required of my personal representative to guarantee faithful performance of her duties. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ ~~~+ day of September, 2007. ~''~,.~~~ ,~~ ~ ~-~.-~ SEAL ( ) c ar a er '' COMMONWEALTH OF PENNSYLVANIA ) SS COUNTY OF CUMBERLAND ) I, RICHARD E. LENKER, the testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the same instrument as my Last Will and Testament; that I signed it willingly, and that I signed it as my free and voluntary act and deed, for the purposes therein expressed. t L~_ ,,~-cam,,, ' { ~,.~i ~,~~~ (SEAL) laic ar enker Sworn and bscribed to before me his ~ ~~ day of September, 2007. ._~~ ~ ~ ~ otary u is 14,E COMMONWEALTH OF PENNSYLVANIA ) SS COUNTY OF CUMBERLAND ) $~ We, the undersigned, J. Robert Stauffer and John M. Eakin, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the. testator, RICHARD E. LENKER, sign and execute the instrument as his Last Will and Testament; that the said testator executed it as his free and voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the testator, signed the Will as witnesses; and that, to the best of our knowledge, the testator was, at the time, eighteen (18) or more years of age, of sound mind, and under no or undue influence. L Sworn and subscribed to before me this /~lr`~t day of September, 2007. (~ ~ `°~I ~~~~ otary u is NQ1ApW, ~, ~Y hrb110 1~ {..i/~nO~N ~~ 4.r ~t Aar .