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HomeMy WebLinkAbout11-05-08.---~ REV-1500 15056041147 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code near File Number Bureau of Individual Taxes INHERITANCE TAX RETURN r PO 60X.280601 ~r G Harrisburg, PA 17128-0601 RESIDENT DECEDENT ( ~'~ ~' ~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 195323629 05042008 02171941 Decedent's Last Name Suffix Decedent's First Name MI FETTERMAN WILLIAM I (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI FETTERMAN JULIA A Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL LN APPROPRIATE OVALS BELOW ® 1. Original Return ^ 2. Supplemental Return ^ 4. Limited Estate ® g Decedent Died Testate (Attach Copy of Will) ^ 4a. Future Interest Compromise (date of doath after 12-12-82} ^ ~ Decedent Maintained a Living Trust (Attach Copy of Trust) 3. Remainder Return (date of death prior to 12-13-82) ^ 5. Federal Estate Tax Return Required _ __ _ 8. Total Number of Safe Deposit Boxes ^ 9. Litigation Proceeds Received ~ 1 Q, 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 - TNtS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Nante Daytime Telephone Number LORIN ANDREW SNYDER 7172459688 Firm Name (If Applicable) TURO LAW OFFICES Firslt line of address 28 S. PITT STREET Serrnd iirre of address City or Post Office CARLISLE State ZIP Code PA 17013 Correspondent's a-mail address: L S n y d e r ae T U r O L a W. C O m R REGISTER OF WILLS U~ONLY-t-, SZ h m O ~~ ~" ~ .~ ~ t ~ , ~_ ,~ Q ` - ~ ~ G, DATE D _ c "~ y .>~ Under penalties of perjury, 1 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. SIGNATURE OF PERSON/~SPONSI E FOR FILING RETURN DATE ( ~r ~~y / Y ~c ,~~ ~, /']~'te~~, /~ Julia A Fetterman i'/~~-_"_---1~~,-~ 2!831 Ritner Hwv-, Carlisle, PA 17015 SIGNAT E O ' R THER THAN REPRESENTATIVE DATE Lorin Andrew Snyder ~"f9 ~CJ ,~'~ f/r_?Y .~ : o ADDRESS ?8 S. itt Street, Carlisle, PA 17013 Side 1 L_ 15056041147 15056041147 _J 15056042148 REV-1500 EX Decedent's Social Security Number oe~eaer,rSName: FETTERMAN, WILLIAM I 195323629 __ Rf=CAPITULATION 'I. Real Estate (Schedule A) ...... ....................................................... ........ 1. <?. Stocks and Bonds (Schedule B) ..................................... ..................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4. •~ Cash, Bank Deposits i3< Miscellaneous Personal Property (Schedule E) ................ 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 9 0 , 3 4 2 . 2 9 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ............. 7. .g. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 9 0, 3 4 2 2 9 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 6 , 8 0 4 7 1 10. Debts of Decedent, Mortgage Liabilities, ~ Liens (Schedule I) ............................... . 10. 6 9 , 6 0 4 0 0 11. Total Deductions (total Lines 9& 10) ..................................................................... . 11. 7 6, 4 0 8 7 1 12. Net Value of Estate (Line 8 minus Line 11) ............................................................ . 12. 1 3 , 9 3 3 5 8 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. 1 3 , 9 3 3 5 8 T'AX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .o0 13 , 9 3 3. 5 8 15. 0 0 0 16. Amount of Line 14 taxable at lineal rate X .045 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line i4 taxable at collateral rate X .15 18. 19. Tax Due ........................................ .................. .......................................... . 19. 0 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Slde 2 L_ 15056042148 15056042148 J REti'-1500 EX Page 3 Decedent's Complete Address: File Number Fetterman, William I __ _ _._ _ STREET ADDRESS 2$31 Ritner Hwy. ____ _ _ CITY STATE I ZIP Carlisle I PA ~ 17015 TaX Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InteresUPenalty if applicable p. Interest E. Penalty Total Credits (A + B + C) Total InterestiPenaity (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. 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. A. Enter the interest on the tax due. g. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (1) 0.00 (2) 0.00 (3) 0.00 (4) (5) 0.0 0 (5A) t5B) - 0.0 0 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 :.................................................................................. ~_ ~ `xJ b retain ah evehsionary interest oo shall use the property transferred or its income :.:::.:............:. ~.-.::~~ :. f -1 f,xll d. receroe 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? .......... ................. .........._............................................... ............-~ -- L_ i ~ x 3. Did decedent own an "in trust forr 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? .......................................... ...................................................................... [ _ ~ (x i 1F 'THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 4 ~. 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 surviiving 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)]. 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. SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ~ FILE NUMBER Fetterman, William I ff an asset was made joint within one year of the decedent's date of death, it must lie reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT Julia AFetterman 2831 Ritner Hwy. Wife A Carlisle, PA 17013 JOINTLY' OWNED PROPERTY: ITEM LETTER DATE NUMBER 1=0R JOINT MADE TENANT JOINT 05/301200 02123120( 03101 /20t ~;., .~, ,~ I DESCRIPTION OF PROPERTY nclude 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 2 Real Estate at 2831 Ritner Hwy., Carlisle, 175,070.00 Cumberland Co., Pa. 6 Orrstown Bank Acct_ #106003983 1,547.10 1 Orrstown Bank Acct. #111000055 767.48 1998 Ford Windstar van 3,300.00 TOTAL (Also enter on lin e 6, Recapitulatic - - °~ OF DATE OF DEATH DECD'S vALUE DF ~TEREST DECEDENrs INTEREST 50% 87,535.00 50% 50% 50% 773.55 383.74 1,650.00 m) 90,342.29 SCF~DULE H ', -11NERAL EXP~VSES 8~ '. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN Ar'MAIw 11CT~A71~ /C ~'}~ RESIDENT DECEDENT /'LLJI~II~rh7 ~ rW ~ NYC lI\.h7 ~ J FILE NUMBER ESTATE OF Fetterman, William I Debts of decedent must be reported on Schedule I. __ __ ITEM I _ __ __ _ __ NUMBER ~ FUNERAL EXPENSES: DESCRIPTION AMOUNT - __ A. 1 Eggers Funeral Home Expenses 1,759.00 2 3' 41 I 5~ Ii B. !ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): I Street Address City State Zip i i Year(s) Commission paid 2. Attorney's Fees Turo LaW Offices I 4,517.11 3. i Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) i Claimant 4 5. 6. 7. Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Petition Ltrs Test, Will, Short Cent, JCP Fee & Auto Fee Inh Tax Filing Fee Fam Sett Agrt Filing Fee Accountant's Fees Tax Return Preparer's Fees j Other Administrative Costs Publication in CCBA Newsletter TOTAL (Also enter on line 9, Recapitulation) 252.00 15.00 20.00 75.00 6,804.71 Schedule H i LC~-~J~C~ 1~.~A. ~, COMMONWEALTH OF PENNSYLVANIA Funeral INHERITANCE TAX RETURN ~~~~ ~'~ 1dJ11Un~ RESIDENT DECEDENT ESTATE C)F Fetterman, William I j FILE NUMBER i Publication in Sentinel 166.60 I Page 2 of Schedule H SCHEDULEI ~ ~~ DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OE PENNSYLVANIA LIABILITIES ~ LIENS INHERITANCE TAX RETURN ~ ~ RESIDENT DECEDENT _1 ____ --__ 111 ___ FILE NUMBER ESTATE C-F Fetterman, William l Include unreimbursed medical expenses. __ __ ITEM NUMBER Mortgage-Orrstown Bank Unpaid medical expenses Credit card balance DESCRIPTION TCDTAL (Also enter on Line ifi, Recapituiationj AMOUNT 65,000.00 4,004.00 600.00 69,604.00 REV-1513 EX+ 0300} SCHEDULE) COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES fNHERITANCE TAX RETURN RESIDENT DECEDENT - - -- --._ ESTATE OF Fetterman, William I NUMBEF: NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I. TAXABLE DISTRIBUTIONS[include outright spousal distributions, and transfers under Sec. 9116 (a} (1.2)] 1 I Julia A Fetterman RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Wife __ - - --_ FILE NUMBER SHARE OF ESTATE AMOUNT OF ESTAT (Vllords) ($$$) Entire Enter dollar amounts for distributions shown above on fines 15 through 18, as appropriate, on Rev 1 S00 cover sheet III NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE CHARITABLE AND GOVERNMENTAL DI5TRIBUTIONS 13,933.58 TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SH O.u15 LAST WILL AND TESTAMENT OF WILLIAM I. FETTERMAN I, William I. Fetterman, of Middlesex Township, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament, and revoke all Wills and Codicils previously made by me. ITEM I I direct that all my legally enforceable debts and funeral expenses, including all expenses of my last illness, shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate. However, my personal representative need not accelerate and pay those unmatured obligations which, in his, her or its opinion, might be proper and more advantageous to retain or renew and pay as they become due and payable. ITEM II 1 bequeath any automobiles or motor vehicles I may own at my death, my personal effects, such household goods, if any, as maybe my individual property and not the property of my wife or owned jointly by me with her, and other tangible personal property of like nature (not including cash or securities},together with any existing insurance thereon, to my wife, Julia A. Fetterman, providing she survives me by thirty (30) days. Should my said wife predecease me or die on or before the thirtieth day following my death, I direct that said tangible personal property be sold by public or private sale, and I direct further that the proceeds from said sale(s) shall be distributed as part of the residue of my estate. ~!' 1 LAST WILL AND TESTAMENT OF WILLIAM I. FETTERMAN ITEM III I devise and bequeath the residue of my estate of every nature and wherever situate to my said wife, providing she survives me by thirty (30) days. ITEM IV Should my said wife predecease me or die or before the thirtieth day following my death, l devise and bequeath the residue of my estate as follows: A. One-half (`/2} thereof to my brother, Edward L. Fetterman, of Mechanicsburg, Pennsylvania. B. One-half ('/Z) thereof to my brother, Roy J. Fetterman, of Duncannon, Pennsylvania. Should either of my said brothers predecease me, I devise and bequeath his share of my estate to the surviving brother. Should both of my said brothers predecease me, I devise and bequeath the residue of my estate to Aldersgate United Methodist Church, Mechanicsburg, Pennsylvania. ITEM V All Federal, State and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether passing under this Will or otherwise, including any interest or penalty imposed in connection with such taxes, shall be considered a part of the expense of the administration of my estate and shall be paid out of the principal of my residuary estate without apportionment or right of reimbursement. 2 LAST WILL AND TESTAMENT OF WILLIAM I. FETTERMAN ITEM VI 1 appoint my said wife Executrix of this my last Will. Should my said wife fail to qualify or cease to act as Executrix, I appoint my attorney, Michael R. Rundle, Esquire, Executor of this my last Will. ITEM VII I direct that all fiduciaries acting under this Will, whether or not named herein, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. ICI-~JVITNESS WHEREOF, I have hereunto set my hand to this my Last Will and Testament this ~/ ~~ day of /~~ql,~ , 2002. William I. Fet erman The preceding instrument, consisting of this and two (2) other typewritten pages, each identified by the initials of the Testator, was on the date thereof, signed, published and declared by William I. Fetterman; the Testator therein named, as and for his last Will, in the presence of us, who, at his request, in his presence and in the presence of each other,h_ave subscribed our names as witnesses hereto. ~ ,, .~ - FAST WILL AND TESTAMENT OF WILLIAM I. FETTERMAN ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND I, WILLIAM I. FETTERMAN, the Testator whose name is signed to the attached or i:oregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly, and that I signed it as my free and voluntary act for the purposes therein expressed. illiam I. Fe terman Sworn to or affirmed and acknowledged before me by William I. Fetterman, the Testator, this ~-~`~ \ day of _ ~ ~,~G`~ ~ t" ~ , 2002. %l r. ~ ~/ tVotarial Ceai /' LG'i~I :,' ~ !i1~~(. Mare N',. Price, j.}atary Pubiic ~~l Carlisle Ecro, Cu~7berland 18 003 i % x gyres P.~.'g- h(y Corn,r:ssi~r, E. p 4 LAST WILL AND TESTAMENT OF WILLIAM I. FETTERMAN AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND '` ,the ~/itnesses whose names are attached to the foregoing document, being duly qualified according to law, do depose and say that we were present and saw WILLIAM I. FETTERMA,~1 sign and execute the instrument as his Last Will and Testament; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testator signed the Last Will and Testament as witnesses, and that to the best of our knowledge, the Testator was at the time 18 or more years of age, of sound mind and under no constraint or undue influence. ~ , ,, ~'~% t f `- ~ l r s ~~ _~_. ~ Sworn or affirmed and subscribed before me by ~'•~`-' ~ s '~'~ ~~ .L,~., ~~ ~ ~`. ~~ ~~ `- and ~~ ' ., ~ , :~ ~~ t~ ~ 4 ~,~~~`~'+:~ this ~~}~'~~ day of \ ~~~~ ; 11~, , 2002. t~lotartad Seat A4ary M. Pty. notary Pu~ttc Carlisle 8Q14~g{tana C°unty My Gomrti6l~~~ Aug- 18.2683 ;, F\User Folder~Finn Docs\WAA\MISC\Fetterman.Wift wpd 5