HomeMy WebLinkAbout03-12-09 (2)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 2 1 0 8 1 1 5 6
PO BOX.280601
Harrisburg, PA 17128-0601 ~ RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
180 07 6848 11 03 2008 08 12 1913
Decedent's Last Name Suffix Decedent's First Name MI
NEFF MARGARETTA
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
X 1. Original Return ~ 2. Supplemental Return
4. Limited Estate ~ 1 4a. Future Interest Compromise
(date of death after 12-12-82)
X g Decedent Died Testate _~ ~ Decedent Maintained a Living Trust
(Attach Copy of Will) (Attach Copy of Trust)
MI
', _l 3. Remainder Return (date of death
prior to 12-13-82)
1, 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
9. Litigation Proceeds Received 10. Spousal Poverty Credit ((date of death i 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
JERRY A. WEIGLE ESQUIRE 717 532 7388
Firm Name (If Applicable)
WEIGLE & ASSOCIATES, P.C.
First line of address
126 EAST KING STREET
Second line of address
City or Post Office State ZIP Code
SHIPPENSBURG PA 17257
Correspondent's a-mail address:
REGISTER{~.~HILLS US~~ONLY __,
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F~T~ FILED - '
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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.
F VK FILINV Kt I UKN
Linda K. Klein
405 M pie Hill Avenue, Shipp nsburg, 17257
SIGNA R OF PREPARER OTHER TH REP SENT IVE DATE
j ~~ ~~~, ~~ ~ Jerry A. Weigle Esquire ~ __J~ ._ ~~ ~
126 East King Street, Sh
rg, PA 17257
V Side 1
1505607120 1505607120
J
1505607220
REV-1500 EX
Decedent's Social Security Number
DecedenrsName Margaretta Neff 1 8 0 0 7 6 8 4 8
RECAPITULATION
1. Real Estate (Schedule A) .................................................................................... .. 1.
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.
59,070.27
5 Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .............. .. 5.
6. Jointly Owned Property (Schedule F) ~ _, Separate Billing Requested ............ . 6.
7. Inter-Vivos Transfers & Miscellaneous No
n
-Probate Property
__
_
(Schedule G) ~ Separate Billing Requested ............ . 7.
8. Total Gross Assets (total Lines 1-7) ..................................................................... g. 5 9, 0 7 0 2 7
1 3 , 9 4 4 7 0
9. Funeral Expenses & Administrative Costs (Schedule H)........
.................. 9.
1,912.13
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................ .... 10.
11.
Total Deductions (total Lines 9 & 10) ..............................__...........................__...
. 11. 15,856.83
12. Net Value of Estate (Line 8 minus Line 11) .......................................................... ... 12.
43,213.44
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. 4 3 2 1 3 4 4
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
0 0 0
15
0 0 0
(a)(1.2) x .oi) .
16. Amount of Line 14 taxable 4 3, 2 13.4 4 16 1, 9 4 4. 6 0
at lineal rate X .045 .
17. Amount of Line 14 taxable
0. 0 0
17
0. 0 0
at sibling rate X 12 .
18. Amount of Line 14 taxable
0 0 0
18
0 0 0
at collateral rate X .15 .
19. Tax Due ................................. 19. 1, 9 4 4 6 0
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
1505607220 1505607220
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-08-1156
DECEDENT'S NAME
Margaretta Neff
STREET ADDRESS
Shippensburg Health Care Center
CITY
121 Walnut Bottom Road
Shippensburg
- -_
', STATE ZIP
PA 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. Interest/Penalty if applicable
p. Interest
E. Penalty
Total Credits (A + B + C)
Total Interest/Penalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theDVERPAYMENT
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 theTAX DUE
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE
Make Check Payable to: REGISTER OF WILLS, AGENT
(1) 1,944.60
(2) 1,684.21
(3)
(4)
(5) 260.39
(5A)
(5B) 260.39
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 :............................................................................. ' x
b. retain the right to designate who shall use the property transferred or its income :................................ x
c. retain a reversionary interest; or ................................_............................................................................ x
d. receive 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? ................................................................................................................. x
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? ................................................................................................................ 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 statutedoes not exempta 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 )].
__
1,600.00
84.21
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.
Rev-1508 E7(+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF (FILE NUMBER
Neff, Margaretta 21-08-1156
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
NUMBER
DESCRIPTION VALUE AT DATE
OF DEATH
1 First Church of God Busch Trust -contribution for funeral expenses 1,180.00
2 Orrstown Bank Checking Account #600687 3,250.88
3 Orrstown Bank Checking Account #600687 -social security direct deposit to 558.00
account 11-03-08
4 Orrstown Bank Irrevocable Burial Account #23558 9,311.49
Accrued interest on Item 4 through date of death 4.24
5 Orrstown Bank Money Markekt Account #103212630 44,765.66
TOTAL (Also enter on Line 5, Recapitulation) I 59,070.27
(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 TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Neff, Margaretta 21-08-1156
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION
NUMBER AMOUNT
A. FUNERAL EXPENSES:
See continuation schedule(s) attached
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Linda K. Klein
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address 405 Maple Hill Avenue
City Shippensburg state PA zip 17257
Year(s) Commission paid 2009
2. Attorney's Fees Weigle 8c Associates, P.C.
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
9,504.95
2,500.00
1,500.00
4. Probate Fees Register of Wills, Cumberland County 124.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 315.75
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 13,944.70
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
Neff, Margaretta 21-08-1156
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Expenses
1 Fogelsanger-Bricker Funeral Home
2 Market Cross Pub -funeral reception
N-A Subtota{
Other Administrative Costs
3 Cumberland Law Journal -advertising Letters Testamentary
4 News Chronicle -advertising Letters Testamentary
5 Register of Wills, Cumberland County -filing PA Inheritance Tax Return
6 Register of Wills, Cumberland County -filing Family Settlement Agreement
7 Weigle 8~ Associates, P.C. -reimbursement for postage, xerox copies, and long
distance telephone calls
8 Weigle & Associates, P.C. -notary fee
H-B7 Subtotal
9,315.73
189.22
9,504.95
75.00
104.75
15.00
75.00
22.00
24.00
315.75
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
Rev1512 EX+16-98)
SCHEDULE 1
~ DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Neff, Margaretta 21-08-1156
Include unreimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER QESCRIPTION OF DEATH
1 Internal Revenue Service - 2008 1040 federal income tax 69.00
2 Orrstown Bank Checking Account #600687 -return of 11-03-08 social security 558.00
payment
3 Pharmacare 65.89
4 Pharmacare 136.24
5 Shippensburg Health Care Center 50.00
6 Shippensburg Health Care Center 50.00
7 Shippensburg Health Care Center 983.00
TOTAL (Also enter on Line 10, Recapitulation) I 1,912.13
(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 I (Rev. 6-98)
REV-1513 EX+ (9-001
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Neff, Margaretta
NAME AND ADDRESS OF
NUMBER Y
PERSON(S) RECEIVING PROPERT
I p
TAXABLE DISTRIBUTIONS di
r~ ah
~ nd transfers
stribut ons
under Sec. 9116(a)(1.2)]
1 Barclay K. Kenyon
203 South Penn Street
Shippensburg, PA 17257
2 Courttand A. Kenyon
1416 Towson Street
Baltimore, MD 21230
3 Jack C. Kenyon
437 Albany Street
Fredericksburg, VA 22407
4 Mary A. Kenyon
203 South Penn Street
Shippensburg, PA 17257
FILE NUMBER
21-08-1156
RELATIONSHIP TO
DECEDENT
Do Not List Trustee(s) SHARE OF ESTATE
(Words) AMOUNT OF ESTATE
($$$)
Grandson One-fourth 10,803.36
Grandson One-fourth 10,803.36
Grandson One-fourth 10,803.36
Daughter-in-Law One-fourth 10,803.36
Total
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cove
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
43,213.44
r sheet
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98)
LAST WILL AND TESTAMENT
I, MARGARETTA NEFF, presently residing at 207 South Penn Street, Borough of
Shippensburg, Cumberland County, Pennsylvania 17257, being of sound mind, memory and disposition,
do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void
all wills by me at any time heretofore made.
FIRST. I order and direct the payment of all my legally enforceable debts and funeral
expenses as soon as may be convenient after my decease.
SECOND. I give, devise and bequeath all my estate, real, personal and mixed, whatsoever
and wheresoever situate, as follows:
A. I give, devise and bequeath one-fourth (1 /4) of my estate to my son, JACK
FREDERICK KENYON, presently residing at 203 South Penn Street, Borough of
Shippensburg, Cumberland County, Pennsylvania 17257, provided he survives
me by sixty (60) days. In the event Jack Frederick Kenyon predeceases me or is
not living on the sixtieth (60t1i) day following my death, I then give, devise and
bequeath his share to my daughter-in-law, MARY A. KENYON, presently
residing at 203 South Penn Street, Borough of Shippensburg, Cumberland
County, Pennsylvania 17257, on a per stirpes distribution basis.
B. I give, devise and bequeath one-fourth (1/4) of my estate to my grandson,
COURTLAND ALEXANDER KENYON, on a per stirpes distribution basis.
C. I give, devise and bequeath one-fourth (1/4) of my estate to my grandson, JACK
CHANDLER KENYON, on a per stirpes distribution basis.
D. I give, devise and bequeath one-fourth (1/4) of my estate to my grandson,
BARCLAY KENNETH KENYON, on a per stirpes distribution basis.
THIRD. In the event that any beneficiary of this my Last Will and Testament is under the
age of eighteen (18) years, I then give and bequeath said beneficiary's share to and appoint as Guardian
of any property which passes under this Will or otherwise, ORRSTOWN BANK, of Shippensburg,
Cumberland County, Pennsylvania, AS GUARDIAN, NEVERTHELESS, to invest and re-invest the
same until the said beneficiary reaches the age of eighteen (18) years, with the following powers in
addition to those presently given by law:
A. The power to expend the income towards the health, support and maintenance,
and education, including a college (both undergraduate and graduate), trade,
business or technical school education, of the said beneficiary;
~ ~ - v.
B. The power to expend the principal, within the discretion of the said Guardian, if
the income is insufficient, towards the health, support and maintenance, and
education, including a college (both undergraduate and graduate), trade, business
or technical school education, of the said beneficiary;
C. The power to sell any and all real estate, within the discretion of the said
Guardian;
D. The power and obligation to distribute the balance of principal and interest, if any
remaining, when the said beneficiary reaches the, age of eighteen (18) years,
without the necessity of a formal adjudication of the Guardian's Account in the
Court of Common Pleas of Cumberland County, upon the receipt of a good and
valid release; and
E. The principal of the Guardianship and the income therefrom shall be free from the
debts, liabilities, and engagements of those beneficially interested therein, and
shall not be subject to assignment by him or her, nor to attachment or execution
under any legal, equitable or other process for the enforcement o~ judgments or
claims of any sort against them, either individually or collectively.
FOURTH. I nominate, constitute and appoint my son, JACK F. KENYON, to be the
Executor of this my Last Will and Testament; if he be unable to fulfill the duties of Executor, I then
nominate, constitute and appoint LINDA K. KLEIN, presently residing at 405 Maple Hill Avenue,
Shippensburg, Franklin County, Pennsylvania 1?257, to be the Executrix of this my Last Will and
Testament.
FIFTH. I direct that neither my personal representatives nor Guardians shall be required to
give bond for the faithful performance of their duties in any jurisdiction.
SIXTH. I hereby direct that 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 or not passing
under this Will, including any interest or penalty imposed in connection with such taxes, shall be
considered a part of the expense of administration of my estate and that such be paid out of the rest and
residue of my estate.
SEVENTH. I direct my Executor to retain the services of DAVID P. PERKINS, ESQUIRE, of
the firm Weigle, Perkins & Associates, with respect to the settlement of my estate due to his familiarity
with my affairs.
IN WITNESS WHEREOF, I, MARGARETTA NEFF, have hereunto set my hand and seal to
this my Last Will and Testament, written on two (2) pages, the first page signed for identification only,
this ~ day of y~,~:, ~~-c.e~~~ , 2001.
~ '1 ~
;1 ~ ;~tL ~ ,:~~ ,~r~~,=r ~ ~`~,~ i (SEAL)
COMMONWEALTH OF PENNSYLVANIA
: SS
COUNTY OF CUMBERLAND
the witnesses whose names are signed to the foregoing i ~ trument, eing duly qualified according to
law, do depose and say that we were present and saw Margaretta Neff, the Testatrix, sign and execute
the instrument as her Last Will; that she signed willingly and that she executed it as her free and
voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix,
signed the will as witnesses; and that to the best of our knowledge the Testatrix was at the time eighteen
(18) or more years of age and of sound mind and under no constraint or undue influence.
~)~ C. ~,~
_;
L~ ' ,~.,~" ~' ~~~'
/,
Sworn or affirmed to and subscribed before me
by
witnesses, this j day of ~~~,(,{~ , 2001.
~-
NOTA'~IAL SEAL
Jerry A Weigle, Notary Public
Shippensburg, PA Cumberland Co
This instrument was by the Testatrix, on the date hereof, signed, published and declared by her to be her
Last Will and Testament, in our presence, who at her request and in the presence of each other, we
believing her to be of sound and disposing mind and memory, have hereunto subscribed our names as
witnesses.
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
~.. ~ ~
;.:
`.
SS
I, MARGARETTA NEFF, the person whose name is signed to the foregoing instrument, having been
duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my
Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes
therein expressed.
Sworn or affirmed to and acknowledged
before me by Margarett eff, the Testatrix,
this ~~7 ~ day of ~~ 2001.
l-
r.
~~ .--~ J i " \,
NOTAR AL SEAL
Jerry A Weig e, Notary i?ub{ic
~OxxsTOwrr
B,~
A Tradition of Excellence
November 21, 2008
To: Weigle & Associates PC
126 East King Street
Shippensburg Pa 17257
From: Traci Yohe
Orrstown Bank
Customer Service Center
PO BOX 250
Shippensburg, Pa 17257
Re: Estate of Margaretta Neff
Date of death November 3, 2008
rte,
IT IS HERERBY CERTIFIED THAT THE ABOVE NAMED DECEDENT, ON THE
ABOVE DATE, HAD THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK:
CHECKII~'G ACCOUNT
Account # Title of Account
600687 Margaret Neff
103212630 Margaret Neff
SA VINGS ACCOUNT
Account # Title of Account
Date opened Principal Accrued Interest
12/01/82 3250.88 0.01
06/22/00 44,765.66 0.00
Date opened Principal Accrued Interest
CERTIFICATE OF DEPOSIT
Account # Title of Account Date Opened Principal Accrued Interest
4000023558 Margaret Neff 02/27/08 9311.49 4.24
Irrevocable Burial Fund
P.O. Box Z50 •Shippensburg, 1'A 17257 • 717.530.3530 • 717.532.4143 fax
~ ~