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Home My WebLink About03-04-09~I~YIOD7pPM 'r , ~ w a N~ ~ U m o~ o oOa~~~ r ~N~~a o r r- ti o ~~ LLor- ~r ~` ~~ ~ , ..( - ~ ~tir~'-~~V ~ ~yt v• 4 it~~ 2009 MAR -4 QM 42~ ! 9 CI..~Rk'~ ~~ N Z O ~ ` ~ N ~ ~O1 y ~~t~~ ~ R i T ff ry ~ N e~f r ea O N ~ -- u. v o r co -a ~ Q c ccc~o. = d--pd C~ ~ C? N -C~~v =V0 ~ ~ C] +, ~` Z ~ ~ ~ ~ d ~ P-+ ~ ~ an r..aw o~zcE ~' U R E S T ~. MYE R S 137 Park Place West, Shlppensburg, Pennsylvania 17257 71 7.532.9046 Fax 717.532.8879 fnmyers@lawofficeforestmyers.com March 2, 2009 Hon. Glenda Farner-Strasbaugh Register of 1/Vills Cumberland County Courthouse 1 Courthouse Square Carlisle PA 17013 Re: REED, Kathryn E. (deceased) No. 21-08-0633 Dear Ms Farner-Strasbaugh: Enclosed please find the Inheritance Tax Return in the above-captioned estate for filing, along with my check for $15.00 to cover the filing fee. Please time stamp the enclosed file copy and return it to me in the enclosed self- addressed envelope along with the receipt. Sincerely, Forest N. Myers ahh /enclosures d .~ r-s-i a ~ ` ,+ , , ' .c' ~ .~ cn ~c _, . ~ ~ ~~ _ _ ~ -+ ~ '- _: .` .~ a ., - , -~~' ~ , cx> Look for us on the web afwww.lawofficeforestmyers.com C'OP'Y _J 1505607120 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 Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 0 8 0 6 3 3 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 05 31 2008 08 23 1913 Decedent's Last Name Suffix Decedent's First Name MI REED KATHRYN E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix 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 1. Original Return ~ 2. Supplemental Retum ^ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise ~ 5. Federal Estate Tax Return Required (date of death after 12-12-82) g Decedent Died Testate ^ ~ Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 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 TO: Name Daytime Telephone Number FOREST N MYERS 717 532 9046 Firm Name (If Applicable) LAW OFFICE FOREST N MYERS First line of address 137 PARK PLACE WEST Second line of address City or Post Office SHIPPENSBURG HILLS ll ONLY w ~> r ~ ~ ~ .C cy,~~~ ~ ~i _ _ ~.. ^~ FILED •• P. -... ~ - _ ~~ s q State ZIP Code PA 17257-9212 Correspondent'se-mail address: fnmyers@lawofficeforestmyers.com w 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. Decl tion of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNAT PERSON R P IBL FOR LIN ETURN DATE ~~ pj /I Ronald E Rosenberry 3_ 7- a9 75 SME, Shippensburg, PA 17257 " SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ~Z_ ~ Forest N Myers 3-2-0) ADDRESS 137 Park Place West, Shippensburg, PA 17257-9212 Side 1 1505607120 1505607120 PA Inheritance Tax Return • Signature of Additional Fiduciaries ESTATE OF FILE NUMBER REED, Kathryn E 21-08-0633 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. Signature #2 Name Terry L R enberry AddreSS1 8446 Cumberland Hwy Address2 city, State, Zlp Chambersburg 17202 Date 3- 2-09 1505607220 REV-1500 EX Decedent's Name: K a t h ~y n E R E E D Decedent's Social Security Number RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 7 2, 5 0 0. 0 0 2. Stocks and Bonds (Schedule B) .............................................................................. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivabie {Schedule D) .......................................................... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. 2 , 8 7 1 . 7 4 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ............. 7. 8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 7 5 , 3 71.7 4 9. Funeral Expenses 8~ Administrative Costs (Schedule H) ......................................... 9. 7 5 , 3 7 1 . 7 4 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9 & 10) ...................................................................... 11 • 7 5 , 3 7 1 . 7 4 12• Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. O . 0 0 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. 0 . 0 0 TAX 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 .00 0 0 0 15. 16. Amount of Line 14 taxable at lineal rate X .045 0 . 0 0 16. 17. Amount of Line 14 taxable at sibling rate ~; .12 0 . 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 0 . 0 0 18. 19. Tax Due .............................................................. ..................................................... . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. SICj@ 2 1505607220 15056D7220 0.00 0.00 0.00 0.00 0.00 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-08-0633 DECEDENT'S NAME Kathryn E REED STREET ADDRESS 121 Walnut Bottom Road CITY Shippensburg STATE PA ZIP 17257 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InteresUPenalty if applicable p. Interest E. Penalty (1) Total Credits (A + B + C) (2) Total InteresUPenalty (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. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) (4) (5) (5A) (56) 0.00 0.00 0.00 ~.~~ Make Check Payable to: REGISTER OF WILLS, AGENT - - ,. . . ~ _... _. A _ _ _ _. , __ . _ ~. _ _. _~__s ._ 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 .................................................................................................................. ^ 0 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?......... ~ ^x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ..................................................................................................................... ^ 0 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.luly 1, 2000: The tax rate imposed on the nE;t 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 nest 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. §9'116 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. 0.00 Rev1502 EX+ (6.98) SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAb; RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER REED, Kathryn E 21-08-0633 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 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 jointly-owned with right of survivorship must be disclosed on schedule F. (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 6-98) Rev-1508 EX+ (6.98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONUVEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER REED, Kathryn E 21-08-0633 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 1 M8~T Bank -checking account 1,923.76 Accrued interest on Item 1 through date of death 0.01 2 Capital Blue Cross -refund of premium 141.27 3 Commonwealth of PA -Income tax refund 313.00 4 IRS -tax stimulus 300.00 5 Millville Mutual Insurance -homeowner's premium refund 82.00 6 Residence -Reimbursement for real estate taxes at time of sale 28.39 7 Suburban Heating Oil LLC -Refund 83.31 TOTAL (Also enter on Line 5, Recapitulation) I 2,871.74 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) . REV-1151 EX+ (12-99) COMMONWEALTH OF' PENNSYLVANIA INHERITANCE T,4X RETURN SCHEDULE H FUNERAL EXPENSES ~ ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER REED, Kathryn E 21-08-0633 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: Robert Sellers Funeral Home -funeral bill 10,137.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Law Office Forest N Myers 3,749.48 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 r 4. Probate Fees 263.00 See continuation schedule(s) attached 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 61,222.26 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 75,371.74 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) - SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF (FILE NUMBER REED, Kathryn E I 21-08-0633 ITEM NUMBER DESCRIPTION AMOUNT Probate Fees 1 Register of Wills; Cumberland County -Probate fees/costs; Petition for Letters Testamentary 2 Register of Wills; Cumberland County -Probate fees/costs; filing WIII 3 Register of Wills; Cumberland County -Probate fees/costs; 2 Short certificates 4 Register of Wills; Cumberland County -Probate fees/costs; JCP 8~ Auto fee 5 Register of Wills; Cumberland County -Probate fees/filing Inheritance Tax Return H-B4 Subtotal Other Administrative Costs 6 Allegheny Power -electric service 7 Allegheny Power -electric service 8 Cumberland Legal Journal -estate advertisement 9 Dave Flora -Lawn care 8~ maintenance (for approx. 2 yrs services) 10 Dave Flora -Lawn care ~& maintenance 11 Department of Public Welfare -claim 12 Millville Mutual Insurance -homeowner's premium 13 News-Chronicle -advertise estate 210.00 15.00 8.00 15.00 15.00 263.00 49.44 20.20 75.00 430.00 150.00 54,547.60 213.00 113.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES.AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER REED, Kathryn E 21-08-0633 ITEM NUMBER DESCRIPTION AMOUNT 14 Residence -Sale of real estate; realtor's commission 3,625.00 15 Residence -Sale of real estate; transfer tax 725.00 16 Shippensburg Healthcare Center -medical bill 1,274.02 H-67 Subtotal 61,222.26 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) REV-1573 EX+ (9-00) • SCHEDULE J COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER REED, Kathryn E 21-08-0633 NAME AND ADDRESS OF RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY Do Not LlstTrustee(s) (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal f d t ~ rans ers distributions, an under Sec. 9116(a)(1.2)] Ronald E Rosenberry Son Fifty (50%) 75 SME Percent of the Shippensburg, PA 17257 net distributable Terry L Rosenberry Son Fifty (50%) 8446 Cumberland Hwy Percent of the Chambersburg 17202 net distributable Total Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropri ate, on Rev 1500 cove r 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 - ENTEK t U 1 AL NUN- I AxAtsLt u151 rtltsu I IVIV.~ vN umt _I s yr rccv- I~cv ~wcrt an~c i I ~+.vv Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98)