The URL can be used to link to this page

Home My WebLink About02-25-09 (2)---~ REV-1500 15056041147 PA Department of Revenue ~ (~ 6) OFFICIAL USE ONLY Bureau of Individual Taxes county code Year F,le Number Po Box.zaosot INHERITANCE TAX RETURN Harrisburg, pA 17128-0601 RESIDENT DECEDENT 21 0 8 012 3 2 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 201167346 11292008 04141923 Decedent's Last Name Sutfiz Decedent's First Name MEARRLE MI PEARL F (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffer 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 I~ 7. Original Retum ^ 2. Supplemental Retum ^ 3. Remaintler Retum (date of death ^ 4. Limitetl Estate ^ prior to 72-13-82) pa Future Interest Compromise (date or deatn Baer t2-izE2) ^ 5. Fetleral Estate Tax Return Required ® 6. Demdent Died Teslale (Atlacl, copy of Will) ^ ~ Decedent Maintained a Livirg Trust 0 (Attatlr Copy o! Tnrsn -. 8. Total Number of Safe Deposit Boxes ^ 9. Litigation Proceeds Received ^ 7 p Spousal Poverty Credit (date a death between 12-31-91 and i-t-s5) ^ 1 t. Election to tax under Sec. 9113(A) (Attach Sch_ O) Name CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: JAMES M ROB I N S ON Daytlme Telephone Number 7172459688 Firm Name (If Applicable) 'TURO LAW OFFICES First line of atldress 28 S. PITT STREET Second line of address City or Post Office CARLISLE State ZIP Code PA 17013 Correspondent's e-mail address: J R O b i n 50 n~ T U r0 L a W, c o m Untler penalties of perjury, I deGare Mat I have examned Mls return, inGUding accompany it is true, correct antl complete. DeGaration of preparer other Man the personal representat SIGNA U OF PERBON RESPONSIBLE FOJi FILING RETURN ~~-:~ /11 // / 1941 Appleway, St. Thomas, PA 17252 South Pitt treat, CaMisle, PA 17013 Stephen R. Mearkle James M. Robinson L Side 1 15056041147 I t~ttt7F WILLSyfbE ONIt~ ;- ~.~~ ~ f - `~ >r ~, r+ ~, N a vl , ~c ~ ~-; _~.:._J--o-I - ,~- _~ fZ "DATE FILEQ> ~ ~''", antl to Me of which Pr z /LS alas, 15056041147 J 15056042148 REV-1500 EX Decedent's Social Security Number °~tlenr°Neme MEARKLE, PEARL F --- -- - ------ 201167346 -- ----- RECAPITULATION --~- --- - ---~ ---- t. Real Estate (Scheduie n) ................................................................................. ......... t. 9 9, 6 6 6. 0 0 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. s. Cash, Bank Deposits $ Miscellaneous Personal Property (Schedule E) ........... ..... 5. 9 4 , 9 3 5 . 2 6 s. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ......... .. 6 7. Inter-Vivos Transfers $ Miscellaneous Non-Probate Property (Schedule G) .. . ~ Separate Billing Requested ......... .... 7. 4 2 , 17 4 . 4 0 8. Total Gross Assets (total Lines 1-7) ................. ................ -- _... -- ------- - ....... a. 236 775.66 9. Funeral Expenses & Administrative Costs (Schedule H) ................................... ...... 9. 2 9 , 2 3 5 . 4 0 10. Debts of Decedent, Mortgage LiabilRies, $ Liens (Schedule I) ........................... ..... 10. 1 0 , 413.5 0 11. Total Deductions (total Lines 9 8 10) ......... ...................................................... .......11. 3 9, 6 4 8. 9 0 12. Net Value of Estate (Line 8 minus Line 11) .................. . 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 12. 197,126.76 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 APPLIC ..._ta. 197,126.76 ABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate or , transfers under Sec. 9116 (a)(1.2) X .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 19 7, 12 6. 7 6 17. Amount of Line 14 taxable ts. 8, 8 7 0. 7 0 at sibling mte X _ 12 17 18. Amount of Line 14 taxable at collateral rate X .15 18 19. Tax Due......._ .... ..............................._........................_...................................... _..,19. 8,670.70 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. I_ Side 2 15056042148 15056042148 REV-1500 EX Page 3 Decedent's Complete Address: Fite Number 21 - 08 _ 01232 Mearkle, Pearl F 1524 Walnut Bottom Road ciTV ----- ----- _ NeWVllle STATE - ZIP --- - _ _ PA 17241 Tax Payments and Credits: 1. Tax Due (Page t Line 19) 2. Credits/Payments (~) 8,870.70 -.-.- A. Spousal Poverty CredR _ _ B. Prior Payments C. Discount ~ 443.54 3. InteresUPenatty A applicable Total Credds (q + g + C) (2) 443.54 D. Interest --- --- E. Penalty Total lnteresVPenaky (D+E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT (3) - __ 0.00 -- -_-- . Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Li 2 (4) _ _ _ _ __ ne , enter the difference. This is the TAX DUE. A. Enterthe interest on the tax due. (5) _ _ 8,427.16 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SA) _ - - (eg) 8,427.16 Make Check Payable to: REG/STER OF W/LLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and a. retain the use or income of the ro Yes No P Perry transferred :............. b. retain the right to designate who shall use the property transferred or its income :.................................... ~~ c. retain a reversionary interest; oc ................._............................._...............................................__.........~ L~ d. receive the promise for Irfe of either payments, benefits or care? ............... . 2. If death occurred after December 12, 1982, did decedent transfer ro ~~~~~~~~~~~~~~~~~~{~ 0 receiving adequate consideration? ....................... p party wdhin one year of death without x 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... _ L~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which [ J 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 RETUR For tlates 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. §9716 (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. §9176 (a) (1.1) (ii)]. The statute does not exemo9 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 lwenTy-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 7.2) [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 A COMMONWEgLTH OF PENNSYLVANIA REAL ESTATE INHERITq NCE TAX RETURN RESIDENT OECEpENT ESTATE OF Mearkle, Pearl F FILE NUMBER 21 - 08 - 01232 All real properly ownedsolely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointlyowned with right of survivorship must be disclosed on schedule F. -- _. ____-- ITEM ---- -. __ __ _ NUMBER DESCRIPTION VALUE AT DATE OF - - _---. -__-- _ DEATH 1 33 Hays Grove Road, Penn Twp., Cumberland Co.., Pennsylvania valued at Appraised Value x Common Level Ratio 99,666.00 TOTAL (Also enter on Line 7, Recapitulation) 99 666.00 cornroNV~n~TN or RENNSnvnNu INMERRANCE Tp.C gEIURN RESIpEN~' pECEOENi ESTATE OF Mearkle, Pearl F FILE NUMBER 21 - 08 - 01232 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY DESCRIPTION 1 Adams County National Bank -Savings Acct. No. 9113371 - 1/2 Interest with Stephen R. Mearkle 2 Adams County National Bank -checking Acct. No. 2087278 - 1/2 Interest with Stephen R. Mearkle 3 Adams County National Bank -Certificate of Deposit No. 162581 - 1/2 Interest with Stephen R. Mearkle 4 M 8 T Bank -Savings Acct. No. 21000001129601 - 112 Interest with Susan A. Wacker 5 Orrstown Bank Certificate of Deposit No. 4000004684 - 1/3 Interest with Patsy V. Foltr and Susan A. Wacker 6 PNC Bank -Checking Acct. No. 50-8028-8982 - 1/2 Interest with Patsy V. Foltz 7 PNC Bank -Certificate of Deposit No. 31400316245 - 1/2 Interest with Patsy V. Foltr 8 Sovereign Bank -Certificate of Deposit No. 2895387443 - 1/2 Interest with Susan A. Wacker 9 I U.S. Savings Bonds (10) 10 12002 Toyota Rav4 - At Kelley Blue Book Value JE AT DATE OF DEATH 5,836.32 1,978.88 12,010.01 6,703.38 9,282.61 2, 028.81 2,610.92 17,544.53 31,939.80 5, 000.00 TOTAL (Also enter on Line 5, Recapitulation) 94,935.26 COMMONWEgLTH OF PENNSYLVANIA SCHEDULE G '"HERITANDETAXRETURN INTER-VIVOS TRANSFERS Es RESIDENT DECEDENT MISC. NON-PROBATE PROPERTY -.-_ - - --- -_ _-- --- ESTATE OF -- - - Mearkle, Pearl F FILE NUMBER ----------- ---- __ ~_21 08 - 01232 Thls schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 Is yes. -_ -. . _ - ITEM ~ DESCRIPTION OF PROPERTY - NUMBER - -InGutla the came of tha transferee, tla'v relationship to tle~dant DATE OF DEATH X' OF EXCLUSION ___ end the date o(transfer. Attarh a copy d tla dead fw real estate. VALUE OF ASSET DECD'B TAXABLE VALUE -' - --_-.-___.,_ _- _ _ INTEREST PF APPLICABLE) 1 New York Life Annuity No. 25938451 -- ----- - -- 42,174.40 10000% 42,174.40 ---- _. TOTAL (Also enter on line 7, Recapitulation) 42,174.40 ~7 ~~Sp(~~~~(Up.~E rH~p COMMONY.FALTH OF GENNSY~ygNlq /fir r{~Jr_rJeV'1~L L-J~~/p~/~~J ~~ INHERITgNCE TAX RETUiry ~.~r~ 1 r~r IYG V W 1 a7 RESIOENr DECEOFM ._ _-_. _ _ __ ESTATE OF Mearkle, Pearl F Debts of decedent must be reported on Schedule I. ITEM -~ _.-_ -__ .-... NUMBER A. B. 1 2. 3. a. 5. 6. 7. 1 °UNERAL EXPENSES: DESCRIPTION Egger Funeral Home, Inc. Carlisle Memorial Service -Grave Headstone ADMINISTRATIVE COSTS: Personal Representative's Commissions Stephen R. Mearkle Social Security Number(s) / EIN Number of Personal Representative(s): 186-34-2515 Street Address 1941 Appleway City St. Thomas state pq zip 17252 Year(s) Commission paid 2009 Attorney's Fees Turo Law Offices Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Patsy Foltz and Susan Wacker Street Address 1524 Walnut Bottom Road cay Newville State PA zip 17241 Relationship of Claimant [o Decetlent Daughters Probate Fees Register of Wills Cumberland Law Journal The Sentinel -Legal Accountant's Fees Tax Retum Preparer's Fees Other Atlministrative Costs Dine In Carlisle -Food at Post-funeral Reception 21_ 08-01232__ AMOUNT 5,381.60 4, 901.00 7,103.27 7,103.27 3,500.00 415.00 75.00 182.56 550.05 TOTAL (Also enter on line 9, Recapitulation) 29,235.40 Sd~edl,~e H COMMONWEALTH OP PENNSYLVANIA ~y ~p p `~""a Ot - INHERITANCE TAX RETURN ____-RESIDENT DECEDENT /L~ ~~ .~y~ ~ ^~y ~~pV4UVFa4J6L`i ESTATE OF Mearkle, Pearl F 2 I Sovereign Bank -Checkbook Fee __ ._____ ---- - _ _ FILE NUMBER 21 - 08 - 01232 -_- __ __ -- __ _._.-- 23.65 Page 2 of Schedule H COMMOWyeEALTH OF PENNSYLVMIIA INHERRANCE TA%RETURN RESIDENT DECEDENT ESTATE OF Mearkle, Pearl F SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, $ LIENS Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1 Church of God Home, Inc. 2 Cumberland-Goodwill Rescue 3 Commonwealth of Pennsylvania -Replace Car Title 4 AAA -Fee for Car Title FILE NUMBER 21 -08-01232 AMOUNT 10,247.75 135.25 22.50 8.00 __ TOTAL (Also enter on Line 10 Recapitulation) 10,413.50 REV-1513 Fj(s 19-00) COMMONWEALTH OF PENNSYLVANIA SCHEDULE J INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT -._- _ _-__ __. ESTATE OF -- _-~ Mearkle, Pearl F NUMBER NAME AND ADDRESS OF~PERSON(S) __. _ _ _ _,_ RECEIVING PROPERTY I, TAXABLE DISTRIBUTION$include outright spousal distdbuhons, and transfers under Sec. 91 i6 (a) (1.2)] 1 Stephen R. Mearkle 1941 Appleway St. Thomas, PA 17252 2 3 II. Susan A. Wacker 1524 Walnut Bottom Road Newville, PA 17241 Patsy V. Foltz 1524 Walnut Bottom Road Newville, PA 17241 rv~rv-IAXgBLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS RELATIONSHIP TO DECEDENT Do Not Liat Teuataels) Son Daughter Daughter -..-.. - -- - -_ _ _ FILE NUMBER - -- 21 - 08 - 01232 -- - --- SHARE OF ESTATE AMOUNT OF ESTATE (Words) t$$$) One-Third One-Third One-Third dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet 65, 708.92 65,708.92 65, 708.92 TOTAL OF PgRT II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHE T __ _ --- -__ _ .00 hJ n `-r o m -m _.._ -_, c-~ rj 'Tr V ~ O ;. C_i Pearl F. Mearkle '~~c, ~ ~ ,~ ,~-, ~ _~c ~ v D N I, Pearl F. Mearkle, of Walnut Bottom, Newville, Cumberland County, ' Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this to be my Last Will and Testament, hereby revoking and making void all previous Wills and Codicils heretofore made by me. FIRST I order and direct my personal representative hereinafter named to pay all of my just debts, funeral expenses and expenses involved or connected with the administration of my estate as soon after my death as is reasonably possible. However, my personal representative need not accelerate and pay those unmatured obligations which, in his, her or its opinion, it might be proper and more advantageous to retain or renew and pay as they become due and payable. If I do not own a burial plot or a grave marker at the time of my death, I authorize my personal representative, in his, her or its sole discretion, to purchase a burial plot and to erect a suitable marker at my grave, and to expend sums from my estate for this purpose. SECOND I give, devise and bequeath my entire estate together with all insurance proceeds thereon of whatsoever nature and wheresoever situate in equal shares, share and share alike, per stirpes to my children, Stephen R. Mearkle of Chambersburg, } Pennsylvania, Susan A. Wacker of Newville, Pennsylvania and Patsy V. Foltr of Newville, Pennsylvania who survive me by sixty (60} days. THIRD My executor is authorized and empowered to exercise from time to time in his/her/its sole discretion and without prior authority from any Court, in respect of any property forming part of any trust hereby created or otherwise in its possession hereunder all powers conferred by law upon executors and the Testatrix intends that such powers be construed in the broadest possible manner. FOURTH I nominate, constitute and appoint my son, Stephen R. Mearkfe, of Chambersburg, Franklin County, Pennsylvania, Executor of this my Last Will and Testament. In the event Stephen R. MearkBe is deceased, unable or unwilling to serve or shall cease to serve for any reason whatsoever, then I nominate, constitute and appoint my daughter, Susan A. Wacker, of Newville, Cumberland County, Pennsylvania, to serve instead. In the event Susan A. Wacker is deceased, unable or unwilling to serve or shall cease to serve for any reason whatsoever, then I nominate, constitute and appoint my daughter Patsy V. Foltr. I direct that my personal representative shall not be required to give or post bond for the faithful performance of his/her/its duties in this or any other jurisdiction. FIFTH I hereby declare it to be my expressed desire that my personal representative employ Turo Law Offices of Cumberland County, Pennsylvania, for legal advice and assistance regarding this my Last Will and Testament, they having considerable knowledge of my affairs, views and wishes respecting any matters that may arise at the probate of this instrument, the administration of my estate, and the execution of the powers herein mentioned. IN WITNESS WHEREOF, I have hereunto set my hand to this my Last Will and Testament this ~ ~~ day of,~^,~: t-~z , , 2004. -~ ~ V~ljtness Pearl F. Mearkle Witness ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF CUMBERLAND I, Pearl Mearkel, the Testatrix whose name is signed to the attached or foregoing instrument, having been duly qualified according to the 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. Pearl Mearkle Sworn or affirmed and acknowledged before me by Pearl Mearkle, the Testatrix, this ..~~ day of _;°:'r;; ,:,:~r:Y , 2004. Notary P~i~lic '~ % ~~ f AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS ,' ,- We, G =_,'~, ~,i/E~' r -=r~~~~l~~i and "~ -,~- ~ ~ ~ 'r:,~ the witnesses whose names are attached to the foregoing document, being duly qualified according to the law, do depose and say that we were present and saw Testatrix sign and execute the instrument as her Last WiII and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testatrix signed the Last Will and Testament as witnesses and that to the best of our knowledge the Testatrix was at the time 18 or more years of age, of sound mind and under no constraint or undue influence. f ,. ri ~lF `tiir l / ~~ r lr '~f~l` ( `~--~ ~Ivrr /~/ lC~f ,, <4 Sworn or affirmed and subscribed before me by .~~ ; :: ;- . ;;...: .. and r--' this a ~ day of ,~,s~r,..,--;~ ~ , 2004. ~~ Notary PU ~lic~ ~.