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Home My WebLink About11-12-0815056051058 ' REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Count Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN y .. PO BOX 280601 _ Harrisburg, PA 17128-0601 RESIDENTDEGEDENT 21 08 '; 0460 ENTER DECEDENT INFORMATION BELOW :> 04/19/2008 110/24/1915 Decedent's Last Name Suffix Decedent's First Name MI Lehman 'Lester g (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW ~~ 1. Original Return _,.: 4. Limited Estate ?I/f~- 6. Decedent Died Testate (Attach Copy of Will) ..__.. 9. Litigation Proceeds Received Suffix Spouse's First Name MI __ . _ ._ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return _ 3. Remainder Return (date of death prior to 12-13-82) 4a. Future Interest Compromise (date of °;;`"; °~ 5. Federal Estate Tax Retum Required death after 12-12-82) w, 7. Decedent Maintained a Living Trust ~._.. 8. Total Number of Safe Deposit Boxes (Attach Copy of Trust) 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: Nnme Daytime Telephone Number _..Edgar R_._ Luhn II_I, Esq. (717) 448-1204 __ Firm Name (If Applicable) _ __ REGISTER CF WILLS USE ONLY _Law_Office of Edgar R. Luhn First line of address _ 480 Doubling Gap Rd. Second line of address... __ City or Post Office _ State _ ZIP Code Newville ' PA i 17241 Correspondent's a-mail address: edluhriCa01 . COm --~ . _ ~-= .-;~ -, DATE FJLEp r-.> c-~ -~ - ~~ ,t _J a - fV --- - ,_ _: .. -:3 .~ `-..t GO 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 end complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNAT _t~ PERSON RESPONSIBL F G RET D~T _..._ _ > ~ ADDRESS _606 Center Rd., Newville, PA 17241 SIGNATURE 0,6-?REPARER OT R HAN P ESENT YIVE DATE ADDRRESS J `` ~~/ ~ ~ ' 480 ~ubling Gap Rd., Newville, PA 17241 PLEASE USE ORIGINAL FORM ONLY L 15056051058 Side 1 15056051058 REV-1500 EX Page 3 Decedent's Complete Address: File Number '21 08 0460 DECEDENT'S NAME STREET ADDRESS 4 Green street C{TY Newville STATE PA ZIP 17241 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount -0- -0- Total Credits (A + B + C) (2) -o- 3. InteresUPenalty if applicable D. interest -0- E. Penalty -0- Total InteresUPenalty (D + E) (3) - 0- 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. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the 7AX DUE. (5) 17 , 4 7 8 . 0 0 A. Enter the interest on the tax due. (5A) - 0- B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 1 7 , 4 7 8 . 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 :.................................................................................... ...... ^ 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 "intrust 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 AN;iWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND F[LE 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 rale 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. (1) 17,478.00 -0- ~~ 15056052059 REV-1500 EX Decedent s Name: RECAPITULATION 1. Real estate (Schedule A) . ......................................... ... 1. ' perid 1 rig 2. Stocks and Bonds (Schedule B) .................................... ... 2.1 - 0 - 3. Closely Held Corporation, Partnership or Sole-Proprietorship {Schedule C) .. ... 3. ! - 0- 4. Mortgages & Notes Receivable (Schedule D) .......................... ... 4. ' "Q- 5. Cash, Bank Deposits 8~ Miscellaneous Personal Property (Schedule E) ..... ... 5. ' 4 11 , 4 2 $ . 0 0 6. Jointly Owned Property (Schedule F) ~~. Separate Billing Requested .... ... 6. ' - 0- 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property ~. , -0- (Schedule G) ~: Separate Billing Requested..... ... 7. 8. Total Gross Assets (total Lines 1-7) ................................. ... 8. 41 1 , 428.00 9. Funeral Expenses 8 Administrative Costs (Schedule H) .................. ... 9. 1 2 , 9 7 2 . Q Q 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. ... 10. 1 0 , 046.00 11. Total Deductions (total Lines 9 & 10) ................................ ... 11. ', 23 , 01 8.00 12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. '' 3 8 8 , 41 0 . 0 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ..................... ... 13. - 0- 14. Net Value Subject to Tax.(Line 12 minus Line 13) ..................... ... 14. I 3 $ $ , 4 1 Q , 0 Q _~.~,... ,. ~,.~~,.. -_~~ .~,~d- ...~ .._ .. ....~..w_,. ~.._ ..~ ,~... ,.~.o .~ . _ ,. ~ 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 ~~able at lineal rate x.o_ 388,410.00 16. 17,478.00 '17. Amount of Line 14 taxable at sibling rate X .12 - 0 - 17. _ 0 _ 'I8. Amount of Line 14 taxable - Q - at collateral rate X .15 _ 0 _ 18. 19. TAX DUE ...................................................... ... 19.' 17,478.00 2'0. FILL IN THE OVAL lF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 L_ 15056052059 REV-1502 EX+ (6-98) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lester H. Lehman FILE NUMBER 21-08-0460 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which properly would be exchanged between a willing buyer and a willing seller, neither being compelled io buy or sell, both having reasonable knowledoe of the relevant facts. t0 aei i:ae ex • l+ 971 ~+ SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, $c MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Lester H. Lehman 21-08-0460 lncfude 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 1. F&M Trust, Newville, PA Checking # 71-21687 51,443.00 2. Farmer's/Adams County Nat'l Bank, Newville, PA checking # 220310 42,223.00 3. I Erie Insurance, Newville, PA Annuity GC%CGSQa73~6C~ 15,758.00 4. Farmer's/Adams County Nat'l Bank, Newville, PA CD # 176644 241,274.00 5. Public Auction, Rowe's Auction 2505 Ritner Highway, Carlisle, Proceeds of sale (9/18/08 and. 6. Public auction, Rowe's Auction 2505 Ritner Highway, Carlisle, Proceeds of sale (10/11/08) Service PA 17015 9/20/08) 26,239.00 Service PA 17015 34,485.00 TOTAL (Also enter on line 5, Recapitulation) 13 41 1 , 9 2 8 . 0 0 (If more space is needed, insert additional sheets of the same size) RE'/-1511 EX+ (1 2-99) ; ~~ SCHEDtlLE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE C1F FILE NUMBER Lester H. Lehman 21-08-0460 Debts of decedent must be reported on Schedule I. ITEM NUMBEFI DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Egger Funeral Home, Inc. 15 W. Big Spring Ave. Newville, PA 17241 7,366.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees Edgar R. Luhn III, Esq.. (paid 5/12/08) 5,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address 4. 5. 6. ~. 8. City State Zip Relationship of Claimant to Decedent Probate Fees Initial Probate Fee, Cumberland County Accountant's Fees Tax Return Preparer's Fees Legal. Advertisement Cumberland County Law Jcurnal Legal Advertisement Carlisle Sentinel 388.00 75.00 143.00 TOTAL (Also enter on line 9, Recapitulation) I $ 12 (If more space is needed, insert additional sheets of the same size) REV-7572 EX+ (72-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Page 1 of 2 scHE~u« i DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS -- ESTATE OF FILE NUMBER Lester H. Lehman 21-08-0460 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Presbyterian Homes, Inc. Green Ridge Village, Newville, PA 5,172.00 2. Dr. Guistwite, D.O. 70.00 3. Continuing Care Rx (149.00 and 126.00) 275.00 4. Kough's Oil Service Newville, PA 4 Green Street heating (144.00, supplemental) 144.00 5. Newville Water & Sewer Authority (105.00, supplemental) 105.00 6. PP&L 4 Green Street electric (14.00, 9.00, 11.00, 14.00, 14.00, 18.00) 80.00 7. I Sherry Hershey, Tax Collector School District & Real Estate Tax 1607.00 8. I.W.S. ~(industriel dumpster) 434.00 9. Philhaven, Inc. (medicines) 10.00 10. Richard Hurley Contractor, home repairs 100.00 11.. Steven 4d. Barrett Real Estate appraisal 325.00 12,. Joel Stamy Contractor, home repairs 819.00 I3.. Dan Hershey Auction Service 450.00 14., Matthew Lehman Contractor, home repairs 35C.00 SUB TOTAL (Also enter on line 10, Recapitulation} $ writ i Hued (If more space is needed, insert additional sheets of the same size} REV-1512 EX+ (12-03) COMMONWEALTH OF PENNSYLVANfA INHERITANCE TAX RETURN RESIDENT DECEDENT Page 2 of 2 SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8~ LIENS ESTATE OF FILE NUMBER Lester H. Lehman 21-08-0460 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. (If more space is needed, insert additional sheets of the same size) REV-1513 EX~ (9-00) ~ COMMONWEALTH Of PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Lester H. Lehman 21-08-0460 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBf:R NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Oo Not list Trustee(s) OF ESTATE t TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)J Martha P. Russell 12 Burke Dr., Shippensburg, PA daughter $2,500.00 William L. Lehman 14431 W. 93rd St., Lenexa, KN 66215 son $2,500.00 Randy L. Lehman 20 Stoneledge Rd., Carlisle., PA son. 1/4.residue Steven N. Lehman 606 Center Rd., Newville; PA son 1/4 residue Joseph H. Lehman 262 Steelstown Rd., Newville, PA son 1/4 residue Thomas G. Lehman 314 Doubling Gap Rd., Newville, PA son 1/4 residue ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS' A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION 70 TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET `$ (If more space is needed, insert additional sheets of the same size) ~r 7i 7 LAST WILL AND TF,STAMF,NT OF LISTER H. LEHMAN I, LESTER H. LEHMAN, of Newville Borou`ah, Cumberland Cuu~~ty, Ncnnsyl~ ani~i. b~in~~ c3f~s~>und mini, memory end disposition, do hereby make, publish and decl~ire this; m~ Last Wil! and ~fcstament, hereby revoking and making void any and all Wills, Codicils, ur ~wri~ira~~, in the nature thereof, by me at any time heretofore made: ~~-1 {Z~"1~_. NAYMINT OF EXPENSES - (direct that alI my just debts and funeral exp~nscs. including my gravemarker and all expenses of my last illness, shall be paid from my residuar~~ estate as soon as practicable after my decease as a part of the administr-at~~on of my estate. ~t~(_'ONI), DIRECTIVE FOR CAQ1N, MUUNTA[N LAND - 1 hereby dwise m}~ cabin and n~ountainland located in lJpper Mifflin Township, the land containi~lg approximately ?~; acres and n~ure. Dully described in Ueed Book Volume Y-17, Page ~4, to S~1~I~:V1:N v1_ L-;11!~1~1N_ {ZiANI)y' l.. Lf-aIMnN, JOSiPlI I1. I1[;IfM.~N and `I'IK~M.~S G. [.E;I1MnN, on <.~ ,~cr capita di~trihution basis. ftLII~1) (.,C;(;ACIES - I hc;reb~' make the lollowin~~ Iegaci~s: n. "-~WC) ~[~IIOUS:~1Nll f~1VI; --If-NURI~:D (2,500.(10} ~~OI.l,:~l:~ t~, 1~~-{.I.I,~v~i l I,l~l(1\~1f1N: and 13. "f~WU "T~}~IOt1SAND I~~IV(~, I~IUNDRF~;D ($ ?,500.00) DULhnRS t~, vt~~iZl~l 1:1 I'. IZl1SSE;LL. h~Ol_Ila:tt_ RESIDi)t?, OF ESTATE - l give, devise and bequeath all the rest. residue ~u~~l remainder of my estate, be it real, personal, or mixed. or whatsoever kind and whtres~~c~cr hnc~I oN~~: oI~ hlvl: situate, unto my wife, GRACE E. LEHMAN, provided that she survives me by 30 days. FIFTH: CONTINGENCY IF SPOUSE DOES NOT SURVIVE - If my wife, GRACE E. LEHMAN, does not survive me by 30 days, my real estate shall be sold and the proceeds divided r;yually among four of my sons, STEVEN M. LEHMAN, RANDY L. LEHMAN, JOSEPH f 1. LEI-IMAN and THOMAS G. LEHMAN. However, if a child does not survive me and leaves children who so survive me, such children shall receive, per stirpes (by representation), the share rnv child would have received had he or she so survived me. All of the remainder of my estate shall be distributed to the same four sons, on a per stirpes distribution basis. ~~~"iT~i TRUSTEF, OF MINOR'S ESTATE -Any share or shares of my estate which passes to a minor shall be placed IN TRUST with STEVEN M. LF,HMAN and RANDY L. LEHMAN, as (TRUSTEES, to serve without posting bond, on the following terms and conditions A. So long as the child is a minor, the net income of the Trust shall be paid t<~ ~~~~ applied for the child's maintenance, education or support, at such time and in such proportions as my Trustees shall in their sole discretion determine, and without regard to his or her parent's ability to provide for such needs. In the event that the income would he. insufficient to provide the child with adequate maintenance, education rind support, the Trustees shall invade the principal for this purpose and such invasions shall be acco~~dii~~~ to the needs of the child.. B. Upon his attaining the age of eighteen (18) years, the said Trustee shall distribute the Trust assets, including accrued income, to the child. C If said child shall die prior to attaining the age of eighteen (18) years, the separate trust for his or her benefit shall terminate and the principal and any undistrihut~r income sha(1 be paid to the estate of such child. PAGE TWO OF TINE ~V~NTH: TAXES RESULTING FROM MY DEATH - All federal, estate and other death taxes that may be assessed as a consequence of my death, whether or not the assets pass under this Wi11, shall be paid from the residuary estate of my probate estate just as if they were my debts, and none of those taxes shall be charged against any beneficiary or joint owner. EI HTH• EXECUTRIX - I appoint my wife, GRACE E. LEHMAN, as Executrix of my Will. If she is unable or unwilling to serve, I then appoint STEVEN M. LEI-IMAN and Rf1NDY L. LEHMAN, Co-Executors of my Will. Neither my Executrix nor any successor shall be regi.~ired to give bond. I grant to my Executrix and successors the power to compromise claims without court approval and without the consent of any beneficiary. NINTH: PROTECTIVE PROVISION - To the greatest extent permitted by law, hefore actual payment to a beneficiary or to his or 'her account, no interest in income or principal shall be assignable by a beneficiary or available to anyone having a claim against a beneficiary. [N WITNESS WHEREOF, I hereunto have signed my name to this, my Last Will and Testament, consisting of a total of FIVE (5) typewritten pages, this 3 S ~ day of _~'? _.= . t-~----~ 1999. h LESTER H. LEHMAN, Testator PAGE THREE OF FIVE In our presence, the above-named Testator signed this and declared it to be his Will, anti now, at his request and in his presence and in the presence of each other, we sign as witnesses: ,--_--~ ~ ~ STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND SS I, LESTER H. LEHMAN, having been duly qualified according to law, acknowledge that I signed the foregoing instrument as my Wil( and that I signed itas my free and voluntary act for the purposes therein expressed. 1 ~ Imo- ~~.~ -~ LESTER H. LEHMAN, Testator We, having been duly qualified according to law, depose and say that we were present and saw LESTER H. LEHMAN sign the foregoing instrument as his Will; that he signed it as his free and voluntary act for the purposes therein expressed; that each of us in his sight and hearing and at his request signed the Will as witnesses; and that to the best of orir knowledge he ~~~as at the time 18 or more years of age, of sound mind" and under no constraint or undue influence. {~' ~ ~ (~ . ~~: Vic:-~~~~i 1~ PAGE FOUR OF FIVE Subscribed, sworn to or affirmed, and acknowledged before me by the above-named Testatar and by the witnesses whose names appear opposite on this ~ daY of ~.-y . .1999. ,~y-~,-,1 ~- ` V"~ Notary Public NOTAR{AL SEAL LLE BOROy tXf B~E{iLAND COt1Kri MM ~ PAVE FIVE OF FIVE EDGAR R. LuxN III ATTORNEY AT LAW 480 DOUBLING GAP ROAD NEWVILLE, PENNSYLVANIA 17241 (717) 448-1204 November 7, 2008 Glenda F. Strasbaugh, Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013-3387 R:E: Estate # 21-08-0460 Gear Ms. Strasbaugh: Enclosed for filing please find an Inheritance Tax Return complete with attached Last Will, and a copy of the tax return. Also enclosed is a check payable to "Register of Wills, Agent" iri the amount of Seventeen Thousand Four Hundred Seventy-eight ($17,478.00) Dollars. A, supplemental return will follow relative to the real estate which remains unsold. Kindly advise my office of the additional probate fees due to Cumberland County. P~Iso enclosed is a separate check in the amount of $15.00 for the Inheritance Tax Return filing fee. An Inventory is forthcoming. Should you require additional information, fees or payments, kindly contact my office. ~~ Kindest Regard , P"\ E:dga~ R' Lut~,'~ I ^'~. 4 `~ -3 __ _` ~_.l G~~ i (•-1 - hJ i .. :: . _ i ~u = ~ s ti.) 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