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Home My WebLink About11-24-0815056051058 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 21 OS 0216 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth ' 02/24/2008 ' 07/06/1918 Decedent's Last Name Suffix Decedent's First Name MI Mahr ' Teresa 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 2. Supplemental Return _.._> 4. Limited Estate °.:~~? 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received „:::~ 4a. Future Interest Compromise (date of death after 12-12-82) ~;: ~~ 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 3. Remainder Retum (date of death prior to 12-13-82) ._..,,,, 5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes _ :";,` 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number Thomas A. Archer, Esq. ' (717) 233-86~ N ~' - 0 Firm Name (If Applicable) REGISTER~~.LS US E r~Y Archer & Archer, P.C. ~~rn ` ,~ 'G ` First Tine of address __ r ~ ~ ~ N - ~ ' ' " 2515 North Front Street `--~ C~ ~ , t_ v~ _ Second line of address __ cJ ~ CA .,_, P.O. Box 5056 .-..t ~ .. C~ - City or Post Office _ DATE FILED State ZIP Code _ _ ~ __ Harrisburg PA ' 17110 Correspondent's a-mail address: Under penalties of perjury, I declare that I have examined this return, inGuding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complet~Declaration of preparer other than the personal representatlve is based on all information of which preparer has any knowledge. s7 .S'I(il~[NtTURE O~PERS: QN i~~. PONSJ,BLE F~`ILING RETURN ~ ~ ~pp7E~~j~ ADDRESS 13 Woburn Abbey Avenue, Camp Hill, PA 17011 SIG O PREPARER OTHER THAN REPRESENTATIVE DATE 1 // 2/. oB 2515 North Front Street, P.O. Box 5056, Harrisburg, PA 17110 PLEASE USE ORIGINAL FORM ONLY Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS Side 1 15056051058 15056051058 REV-1500 EX Teresa Decedent's Name: RECAPITULATION 15056052059 Decedent's Social Security Number G Mahr 1. Real estate (Schedule A) . ............................................ 1 2. Stocks and Bonds (Schedule B) .................................... ... 2. ' 757,492.44 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. 129,098.53 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. ' 207,731.83 8. Total Gross Assets (total Lines 1-7) ................................. ... 8. '' 1,094,322.80 9. Funeral Expenses & Administrative Costs (Schedule H) .................. ... 9. ', 27,208.40 10. Debts of Decedent, Mortgage Liabilities, & liens (Schedule I) ............. ... 10. 8,770.28 11. Total Deductions (total Lines 9 & 10) ................................ ... 11. ', 35,978.68 12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. ', 1,058,344.20 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. ', 1,058,344.20 _. TAX COMPUTATION -SEE INSTRUCTIONS FOR APP ~~ ~ ~ . LICABLE RATES _... 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 16. Amount of Line 14 taxable _. at lineal rate X .0 45 1,058,344.20 ' 18, '' 17. Amount of Line 14 taxable at sibling rate X .12 17, 18. _. ___ __ Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE ...................................................... ... 19. ' 47,625.49 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ,: ~° 15056 2 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 08 0216 DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER Teresa G Mahr 367-46-5397 _ _ STREET ADDRESS 13 Woburn Abbey Avenue CITY I STATE Camp Hill ~ PA ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 47,625.49 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments 48,268.65 C. Discount 2,381.27 Total Credits (A + B + C) (2) 50,649.92 3. InteresUPenalty if applicable D. Interest E. Penalty Total InteresUPenalty (D + E) (3) 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) 3,024.43 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 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 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 wfthin 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? ........................................................................................................................ ^ ^X 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-1503 EX+ (8-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Teresa G. Mahr 21-08-0216 All property Jointly-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Teresa G. Mohr 21-08-0216 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. (If more space is needed, insert additional sheets of the same size) REV-1510 EX+ (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Teresa G. Mahr 21-08-0216 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBE DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE ~ • FMA Advisory Account number 2102-2966 207,731.83 100 207,731.83 TOTAL (Also enter on line 7 Recapitulation) S I 207,731.83 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) SCHEDULE H FUNERAL EXPENSES & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Teresa G. Mahr 21-08-0216 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t' Myers - Harner Funeral Home 5,851.00 2. Blooms by Vickey 324.31 3• Sophia's -Funeral Reception 571.34 e. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 10,000.00 Name of Personal Representative(s) Linda T. PaCkman Social Security Number(s)/EIN Number of Personal Representative(s) 216-58-3958 street Address 13 Woburn Abbey Avenue city Camp Hill .state PA zip 17011 Year(s) Commission Paid: 2008 2. Attorney Fees 9,000.00 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 764.00 5. Accountant's Fees 522.00 6. Tax Return Preparer's Fees ~. Cumberland Law Journal -Estate Ad 75.00 s. The News Chronicle -Estate Ad 75.50 s. Linda Packman -reimbursement for postage fees 25.25 TOTAL (Also enter on line 9, Recapitulation) I $ 27,208.40 (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 SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Teresa G. Mahr 21-08-0216 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+ (g-p0) SCHEDULE ~ COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Tereas G. Mahr 21-OS-0216 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Llst Trustee(s) OF ESTATE 1 TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 • Linda T. Parkman, 13 Wobum Abbey Avenue, Camp Hill, PA 17011 Daughter 364,774.26 2~ John Robert Mahr, 17388 Highway 9, Boulder Creek, CA 95006 Son 364,774.26 3• Susan Gulick, 11990 Market Street, Unit 2010, Reston, VA 20190 Daughter 364,774.26 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THRO UGH 18, AS APPROPRIATE, ON RE V-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 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $ (If more space is needed, insert additional sheets of the same size) t LAST WII~L AND TESTAMENT OF TERESA G. MAHR I, TERESA G. MAHR, of Cumberland County, Pennsylvania, declare this to be my Last Will and Testament. I revoke all other Wills and Codicils that I may have previously made. Article I My just debts and expenses of my last illness, funeral, and administration of my estate shall be paid by my Executor from the principal of my residuary estate as soon as practicable after my death. Article II All inheritance, estate, and succession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. Article III I give, devise and bequeath in accordance with any memorandum which I have either handwritten or signed, located with my Will or with my valuable papers and found within 30 days of ,the probate of my Will. Gifts may only be to persons who survive me or to organizations which exist at my death, and if there is a conflict, the memorandum having the latest date shall govern. Article IV All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath IN~THREE EQUAL SHARES to my children, JOHN ROBERT MAHR, of Boulder Creek, California, SUSAN M. GULICK, of Herndon, Virginia, and LINDA T. PACKIVIAN, of Cumberland County, Pennsylvania. c In the event JOHN ROBERT MAHR predeceases me or fails to survive me by ninety (90) days, :I give, devise and bequeath the share he would have received to the remaining named beneficiaries in this article who survive me by thirty (30) days, PER CAPITA, NOT PER STIRPES. In the event that LINDA T. PACKIVIAN and/or SUSAN M. GULICK predecease me or fail to survive me by thirty (30) days, I give, devise and bequeath her or their share to her or their issue who survive me, per stirpes, or if she or they have no issue, the share(s) are to be added equally to the other shares. Article V Except as otherwise provided in this Will, I have intentionally failed to provide for any other persons or relatives, whether claiming to be an heir and/or relative of mine or not. Insofar as I have failed to provide in this Will for any of my relatives, and/or issue now living or later born or adopted, such failure is intentional and not occasioned by accident or mistake. -2- Specifically, any children of JOHN ROBERT MAHR are not to inherit any monies or property, personal or real, under the terms of this Will. Article VI If any person or entity other than me singularly or in conjunction with any other person or entity directly or indirectly contests in any court the validity of this Will, including any amendments or codicils thereto, then the right of that person or entity_to take any interest in my estate shall cease, and that person or entity shall be deemed to have predeceased me. Article VII If a beneficiary under this Will has not attained the age of forty (40) years, the share of the beneficiary shall be placed in a separate trust, for the benefit of that beneficiary according to the terms in Article VIII. Article VIII In the event that a Trust is created by or as a result of any part of this Will, the terms and conditions of the Trust shall be as follows: A. To expend and apply so much of the net income and so much of the principal of the Trust as the Trustee shall consider advisable for the support, health, care and education (including college, trade school, or other similar training or education) of the child until the child attains the age of forty (40) years. B. Upon attaining the age of thirty (30), one-third (1/3) of the principal and accumulated income, of the child's share shall be distributed outright to the child. C. Upon attaining the age of thirty-five (35), one-third (1/3) of the principal and accumulated income, of the child's remaining share shall be distributed outright to the child. -3- D. Upon attaining the age of forty (40), the remaining principal and accumulated income of the child's share shall be distributed outright to the child. E. No beneficiary or remainderman of this Trust shall have any right to alienate, encumber, or hypothecate his or her interest in the principal or income of the Trust in any manner, nor shall any interest be subj ect to claims of his or her creditors or liable to attachment, execution, or other processes of law. Article IX I hereby appoint IItA J. PACKMAN, of Cumberland County, Pennsylvania as Trustee of any Trust(s) created in this Will for LINDA T. PACKMAN's children. In the event of the renunciation, death, resignation, or inability to act, for any reason whatsoever of IItA J. PACKMAN, I nominate and appoint my daughter, SUSAN M. GULICK as Successor Trustee of any Trust(s) created in this Will for LINDA T. PACKMAN's children: Article X I hereby appoint PETER GULICK, of Herndon, Virginia, as Trustee of any Trust(s) created in this Will for SUSAN M. GULICK's children. In the event of the renunciation, death, resignation, or inability to act, for any reason whatsoever of PETER GULICK, I nominate and appoint my daughter, LINDA T. PACKMAN as Successor Trustee of any Trust(s) created in this Will for SUSAN M. GULICK's children. Article XI -In order to carry out the purposes of the Trust established by this Will, the Trustee, in addition to all other powers granted by this Will or by law, shall have the following powers over the Trust estate, subject to any limitations specified elsewhere in this Will: -4- (a) to retain in the form received and/or to sell either at public or private sale, -any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (fl to file fiduciary/income tax returns and pay the tax due for any year for which such a return is required, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, (i) to conduct along with or with others, any business in which I am engaged in or have an interest in at the time of my death, and (j) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. Article XII I nominate, constitute, and appoint LIlVDA T. PACKMAN Executrix of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of my Executrix, I nominate, constitute and appoint SUSAN M. GULICK successor Executrix of my Last Will and Testament. I direct that my Executrix or successor Executrix be permitted to serve -5- without bond and in addition to those powers granted by law, I grant them power to distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed if living. My Executrix and successor Executrix shall receive reasonable compensation for services rendered to my estate. tlrtirlr> YTTT In addition to the powers conferred by law, I authorize my Executrix and successor Executrix, in her absolute discretion: (a) to retain in, the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file any federal income tax return for any year for which I have not filed such return prior to my death, (g) to :make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, (i) to conduct alone or with others, any business in which I am engaged in, or have an interest in at time of my death, and -6- (j) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. IN WITNESS WHEREOF, I, TERESA G. MAHR, hereby set my hand to this my Last Will and Testament, on ~ 2004, at Harrisburg, Pennsylvania. O ~~-a~ TERESA G. MAHR In our presence, the above-named TERESA G. MAHR signed this and declared this to be her Last Will and. Testament, and now at her request, in her presence, and in the presence of each other, we sign as witnesses. Name Address ~~e.c 845 Sir Thomas Court, Suite 12, Harrisburg, PA 17109 (. ~ Q-- 845 Sir Thomas Court, Suite 12, Harrisburg, PA 17109 -7- I, TERESA G. MAHR, Testatrix, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by TERESA G. MAHR, the Testatrix, on J1~Q,c,~ ~ ,2004. ~' ~ / of Public co~onrr~utnoF~ . ~ ~ ~IIES D6C.1 ~ ~~~~ ~~ TERESA G. MAHR We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute this instrument as her Will; that she signed and executed it willingly as her free and voluntary act for the purposes therein expressed; that each of us in her sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me by ~~a~ ~Gr ~6ersa.,~ and ~} ~~.1~.8, t~ witnesses, on , 2004. otary blic TM~~i ~. Aux Naauir~ ~weinuna~,ow~wcaNnv wm~soee. u ~ ~ ~` fitness ~~9~ U Witness -s- •. GIFT LIST FOR TERESA G. MAHR I, TERESA G. MAHR hereby wish for the following items to be distributed to the • following persons: ITEM NAME OF RECIPIENT Date TERESA G. MAHR I j i r i