HomeMy WebLinkAbout03-19-09_J 1505607121
REV-1500 EX (06-OS) OFFICIAL USE ONLY
PA Depadment of Revenue
Bureau of Individual Tazes CounTy Code Year File Number
Po Box zeosol INHERITANCE TAX RETURN
Hamsburg PA 17128-0601 RESIDENT DECEDENT 2 1 U 8 0 7 5 3
ENTER DECEDENT INFORMATION BELOW
Social Secudty Number Date of Death Date of Birth
2 5 2 3 2 9 8 7 2 0 6 2 4 2 0 0 8 0 2 2 1 1 9 2 5
Decedent's Last Name Suffix Decedent's First Name MI
S T I E R C A T H E R I N E E
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffx Spouse's First Name MI
Spouse's Social Secudty Number
FILL IN APPROPRIATE OVALS BELOW
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
^X 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death
4. Limited Estate
~
4a. Future Interest Compromise (date of prior to 12-13-82)
~ 5. Federal Estate Tax Return Required
Q
6
D
d
t Di death after 12-12-62)
.
ece
en
ed Testate ~ 7. 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)
COR RESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Nam e Daytime Telephone Number
D A V I D W R E A L E R 7 1 7 7 6 3 1 3 8 3
Firm Name (If Applicable)
R E A L E R 8 A D L E R P C
First line of address
2 3 3 1 M A R K E T S T R E E T
Second line of address
City or Post Office
C A M P H I L L
REGISTER OF WILLS USE ONLY
State ZIP Code ~_ __ DATE FILED
P A 1 7 0 1 1
Correspondent's a-mail address: D W R E A G E R a R E A G E R A D L E R P C• C O M
Under penaltles of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my ki
it is We, correct and complete. Declaration of preparer otherthan the personal representative is based on all information of which preparer has ai
SIGNATUFjEOf~P€RSON RESPONSIBLE FOR FILING RETURN
and belief,
DATE
• > -
SIGNATURE OF~EPA~R d~THER TFJA~ REPRESENTATIVE DATE
2331 MARKET STREET I CAMP HILL PA 17D11
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505607121 1505607121
~S h
1505607221
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: CATHERINE E• STIER 2 5 i? 3 2 9 8 7 2
RECAPITULATION
1. Real estate Schedule A 1. 2 2 5 5 ^ 6 . ^ ^
2. Stocks and Bonds (Schedule B) ................................ .. 2.
3. Closely Held Corporation, Partnership or Sole-Propdetorship (Schedule C) ... .. 3.
4. Mortgages & Notes Receivable (Schedule D) ...................... .. 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ..... .. 5. 3 9 4 6 5 8 . 6 6
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ..... .. 6. 8 1 2 9 4 2
7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property
(Schedule G) ^ Separate Billing Requested ..... .. 7.
8. Total Gross Assets (total Lines 1-7) ......................... .. 8. 6 2 8 2 9 4^ 8
9. Funeral Expenses & Administrative Costs (Schedule H) ......... ..... .. 9. 7 2 6 5 . ^ ^
10. Debts of Decedent, Mort a e Liabilities, & Liens Schedule I
9 9 ( ) .....
..... 10.
.. 1 9 9 3 5 . 1 ^
11. Total Deductions (total Lines 9 & 10) .................... ..... .. 11. 2 7 2 ^ ^ 1 ^
12. Net Value of Estate (Line 8 minus Line 11) .................. ..... .. 12. 6 ^ 1 ^ 9 3 . 9 8
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. 6 ^ 1 ^ 9 3 . 9 8
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
trensfers under Sec. 9116
(a)(1.2) X • 0 ^ ^ 0 15. ^ . ^ ^
16. Amount of Line 14 taxable
at lineal rate X- 0 4 5 6 0 1 0 9 3 9 8 16. 2 7 0 4 9. 2 3
17. Amount of Line 14 taxable
at sibling rate X .12 ^ ^ ^ 17. ^ . 0 ^
18. Amount of Line 14 taxable
at collate2l rate X .15 ^ ^ ^ 18. ^ ^ 0
19. Tax Due .................................... ..... ..... .. 19. 2 7 ^ 4 9 . 2 3
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
1505607221 1505607221
REV-1500 EX Page 3
Decedent's Complete Address:
File Number
z1 Da D7s3
DECEDENT'S NAME
CATHERINE E• STIER _
STREET ADDRESS - ~-
923 SHIREMONT DRIVE _
CITY STATE --- ZIP
MECHANICSBURG PA 17DSD
Tax Payments and Credits:
1 Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. InteresUPenalty if applicable
D. Interest
E. Penalty
(1) 27,049.23
25,000.00
1,315.75
TotalCredits(A+g+C) (2) 26,315.75
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.
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.
(3) 0.00
(4) 0 • D 0
(5) 733.48
(SA)
B. Enterthetotal of Line 5+5A. This is the BALANCE DUE. (5B) 733.48
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 : ........................................................ ^ ^X
........
b. retain the right to designate who shall use the property iransfemed 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? ................................................................................. ...... ^
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 benefciary designation7 ............................................................................................ ...... ^
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OP THE RcrttRu
Far 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 [/2 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
X72 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 nef value of transfers to orforthe use of fhe decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defned, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Total InteresUPenalty (D+E )
REV-1502 EX+(6-98)
SCHEDULE A
COMMONWEALTH OF PENNSYLVANIA REAL ESTATE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
TE OF
FILE NUMBER
CATHERINE E• STIER 21 D8 0753
All real property owned solety 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, neiMer being compelled to buy orsell, both having reasonable knowledge of the relevant facts.
Real oracerN which is iointlvowned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1• 923 SHIREMONT DRIVE, MECHANICSBURG, PA 17050 225,506.00
(LISTED FOR SALE)
TOTAL (Also enter onfine1 Recapitulation) $ 225 506.00
(If more space is needed, insert additional sheets of the same size)
REV-150
SCHEDULE Ep //~~
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & M'$l~.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
CATHERINE E• STIER 21 08 0753
Include the proceeds of litigation and the date the proceeds wee received by the estate.
All property joinlty•owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1• SUSQUEHANNA BANK PA, SAVINGS ACCOUNT x248520442 11.11
2• (SUSQUEHANNA BANK PA, CD ACCOUNT x403500003195
3• (SOVEREIGN BANK, CHECKING ACCOUNT x2331032823
4. (SOVEREIGN BANK, CD ACCOUNT x2335539918
5• (STERLING FINANCIAL CORPORATION, CD ACCOUNT x9150014713
6• STERLING FINANCIAL CORPORATION, CD ACCOUNT x9150015103
7• (CITIZENS BANK, CHECKING ACCOUNT x6218995406
8• 12003 CHERVROLET IMPALA SEDAN 4D
9• (PERSONAL PROPERTY
10• CITIZENS BANK, TIME DEPOSITS ACCOUNT x6247729833
88,132.74
88,622.57
72,897.74
40,041.38
62,703.50
10.52
7,090.00
2,0DD.DD
33,149.10
TOTAL (Also enter on line 5, Recapitulation) I $
(If more space is needed, insert add i6onal sheets of the same size)
REV-1509 EX+(6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULEF
JOINTLY-OWNED PROPERTY
CATHERINE E• STIER 21 08 0753
If an asset was made joird within one year of the decedent's date of death, h must he reported on Schedule G.
618 COPPER CIRCLE
LEWISBERRY, PA 17339
TIONSHIP TO DECEDENT
ADDRESS
SURVIVING JOINT TENANT(S) NAME
A.PATRICIA A• SEIPE
B
C
JOINTLY•OWNED PROPERTY:
DAUGHTER
ITEM
NUMBER LETTER
FOR JOINT
TENANT GATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR
IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET °k OF
DECD'S
INTEREST DATE OF DEATH
VAWE OF
DECEDENT'S INTEREST
1• A. 2002 COMMERCE BANK/HARRISBURG, N.A. 16,258.84 50• 8,129.42
ACCOUNT ><536170715
TOTAL (Also enter on line 6, Recapitulation) I $ e ~ ~ e ,
(Ii more space is needed, insert additional sheets of the same size)
REV-1511 EX+(10-06)
SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
IN RESIDENTEDECEDENTRN ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
CATHERINE E• STIER 21 08 0753
Debts oitlecedent must be reported. on Schedule I.
ITEM
NUMBER DESCRIPTION
AMOUNT
A. FUNERALEXPENSES~.
1. MYERS-HARNER 2,481.00
B,
t
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Street Address
City
Year(s) Commission Paid:
State
2. AttomeyFees REAGER & ADLER, PC
3. Family Exemption: (If decedent's address is not the same as claimants, attach explanation)
Claimant
Street Address
City State _
Relationship of Claimant to Decedent
4• Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS
Zip
4,000.00
Zip
sso•oo
5 • Accountant's Fees
6 • Tax Retum Preparefs Fees
7• SHORT CERTIFICATES - CUMBERLAND COUNTY REGISTER OF WILLS
8• LEGAL ADVERTISEMENT - CUMBERLAND LAW JOURNAL
9. LEGAL ADVERTISEMENT - CENTRAL PENN BUSINESS JOURNAL
80.00
75.00
79.00
TOTAL (Also enter on Tine 9, Recapitulation) ~ $
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX+(12-b3)
SCNEDULEI
COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES
& LIENS
RESIDENT DECEDENT ,
ESTATE OF FILE NUMBER
CATHERINE E• STIER 21 08 0753
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• VERIZON - PHONE 30.00
2• 1-800-GOT-JUNK - REMOVAL OF LARGE UNUSABLE HOUSEHOLD ITEMS 1,076•D^
(FOR RESALE)
3• HAMPDEN TOWNSHIP - TRASH/SEWER ON RESIDENCE 415.95
4• WEST SHORE EMS - TRANSPORT TO HOSPITAL 852.14
5• ALERT PHARMACY SERVICES - PRESCRIPTION MEDICATION 616.89
6• ED MAXWELL - WALLPAPER REMOVAL AT RESIDENCE (FOR RESALE) 700.00
7• C 8 C LANDSCAPING - LAWN MOWING AT RESIDENCE 105.00
8• SPIRIT PHYSCIANS SERVICES - PHYSICIAN SERVICE AT HOSPITAL 37.64
9• MUMMA'S APPLIANCE - APPLIANCES (FOR RESALE VALUE) 742.00
10• TOM RENNER - REMOVAL OF WORN CARPET 350.00
11• COMCAST - FINAL CABLE SERVICES 12.69
12• REGINALD ARMSTRONG - LAWN MOWING AT RESIDENCE 175.00
13• ERIE INSURANCE - HOMEOWNER'S INSURANCE AT RESIDENCE 485.00
14• FRED IRVING'S PAINTING SERVICE - PAINT AT RESIDENCE 7,500.0^
(FOR RESALE VALUE)
15• PPL ELECTRIC - ELECTRIC AT RESIDENCE 579.48
TOTAL (Also enter on line 10, Recapitulation) ~ $
(If more space is needed, insert additional sheets of the same size)
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
CATHERINE E. STIER
Decedent's Name
Page 1
21 08 0753
Fiie Numher
Schedule I -Debts of Decedent, Mortgage Liabilities, 8 Liens
ITEM
NUMBER DESCRIPTION AMOUNT
16• JW HARDWARE - KEYED DOOR KNOW, SPRAY PAINT, MISC. ELECTRIC 28.75
17. PENN CARPET - REPLACEMENT CARPET (FOR RESALE VALUE) 805.00
y8• GIANT - CLEANING SUPPLIES FOR USE AT RESIDENCE (FOR RESALE VALUE) 106.24
19• RITE AID CORPORATION - FEDERAL EXPRESS CHARGE 7,yp
20• ARMY PENSION - OVERPAYMENT TO ESTATE 1,267.53
2y• LEFLER ENERGY - FURNACE MAINTENANCE 298.00
22• MARIE HUGER - COUNTY/TOWNSHIP AND SCHOOL TAXES 2,111,10
23• GASTON CLEANING SERVICE - FULL SERVICE CLEANING (FOR RESALE VALUE) 800.00
24 MICHAEL LANGAN, TREASURER - 2009 COUNTY/TOWNSHIP TAXES 530.29
SUBTOTALSCHEDULEI 6,257.31
GRAND TOTALSCHEDULEI $ 19,935.10
REV-1513 EX + (g-n01
SCHEDULE)
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
CdTHFRTNF F. CTTFR
rr~ [ ~
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [inGude outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1• PATRICIA A• SEIPE Lineal 205,784.28
618 COPPER CIRCLE
LEWISBERRY, PA 17339
2• PAMELA S• WEHLER Lineal 197,654.85
7830 MERIDALE DRIVE
TALLAHASSEE, FL 32305
3• ROBERT M• STIER Lineal 197,654.85
7830 MERIDALE DRIVE
TALLAHASSEE, FL 32305
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NONTAXABLE DISTRIBUTIONS:
A, SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1•
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1•
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
FILE
(If more space is needed, insert additional sheets of the same size)
REW-1500 Discount, Interest and Penalty Worksheet
Discount Calculation
'(otal Amount Paid within three calendar months of the decedent's date of death: 25, 000.00
Discount: L , 315 • 75
Interest Table
Year 'Days Delinquent
this time period
- -- Balance Due
this year Interest i
this period
T
r -
Before 1981
- -_ _ _
-~
1982 _
i -
%1983
-- ---- --~
- -- - -
-1984 .
?985
-~ - -
---
C"'986
- __ _
1987 -~-
11988 through 1991 I
+1992
1993 thro_u h_1994 ' _ _
--
-___ ~ -
1995 thro h 1998 ~ _
- - - g-
_-
-- - I ~_
--
2000
- -~----
_2001 _
- -- _
~
;2002 --~- - ~ --
, -
X2003
t-- ----- - I _ __ _-
i-
I, _2004 ~
-- ----- - _ _
1 7.005
- ~ ~~ ~~ ~ - - - -
~_
2006
--- - - - --
I
-
2007
--~- .~---
2008
---- - ~
_1 _. __ __
_ - - - -- -i'
.
- ~
- - - ~- -
TOTALS -~
1
renalty Calculation
If the decedent's date of death was on or before March 31, 1993, insert the applicable amount
Total Balance Due on January 17, 1996:
Penalty:
PENNSYLVANIA INHERITANCE T
INFORMATION NOTICE
BUREAU OF INOIVIOUAL TAXES AND
PD BOX 280601
WIRRISBUR6 PA vlza-pdgl TAXPAYE R RESPONSE
ssv-,cu a A°r roe-om
FILE N0. 21 08-0753
ACN 08156488
DATE 11-25-2008
PATRICIA A SEIPE
618 COPPER CREEK
LEWISBERRY PA 17339
EST. OF CATHERINE E STIER
SSN 252-32-9872
DATE OF DEATH 06-24-2008
COUNTY CUMBERLAND
REMIT PgYMENT AND FORMS T0:
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE, PA 17013
TYPE OF ACCOUNT
SAVINGS
® CHECKING
TRUST
CERTIF.
COMMERCE BANK HARRISHUR6 NA pravidatl th¢ Oeparbent with the infonation below, which has bean usetl in calculating the
pobniial tax tlue. Reco rtls intli ca4 Met at the death of the abova•nred dacetlent, vpu ware a joint owns r/beneficiary of this account.
If yw feel the inf oraati on is incorroct, please obtain writbn corroct ion frw the financial institution, attach a copy to this fora
and return it to the above atldrexz. This account is taxable in acco rtlan c¢ with the Inheritance Tax laws of the Coxonvealth of
P¢nn svlvania. Please call 017) 787-8327 with Questions.
COMPLETE PART 1 BELOW ^ SEE .REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIDNs
Ace ount No. 536170715
Account ealanea
Perunt Tazablo
Amount Subject to Taz
Tax Rate
Potential Tax Due
Data OB-21-2002
Est ab l3 shatl
$ 16,258.84
X 5D.DDD
S 8,129.42
To ensuro proper credit to the account, two
cppias of 4his notice east accpmpanv
vavaent to the Register of Wills. Meta chock
payable io "Register of Wills. Agent".
NOTE: If tax paysents are wade within three
aonthz of the decetlent's data of de et h.
detluct a 5 gotta nt discount on the tax tlue.
Anv Inha ri tane¢ Tax tlue will becowe tlelinvuant
nine aonths of tar the date of death.
IAArATGK KtJYUNSE
A'SLURE 7'.4 T~l'.~P~IJiiD 1.I;':'.~ ~. L^'~':~:tF;,'y ~ ~ PF'flLC3~dk~'AX :A '.' E'#1T
A. ~ The above inforaativn antl tax tlw is correct.
Resit vavaant to the Reaistar of Wills with two copies of this notice to obtain
CHECK a discount or avoid interest, or cheek box '•A•' antl tofu rn this neti ce to Lhe Rapi star of
ONE q~, Wills and an official assessaant will be issued by the PA Dapartvent of Revenue.
BLOC K ~ g, ~~tl The above asset nos bean or will ba reported antl taz paid with the Pennsylvania Inharitenee Tex return
DNL Y to ba filed by the estate rap rase nt ati ve.
C. ~ The above infarae eon is incorrect and/or debts and datlueH ons wars vaitl.
Coapleb PART ~2 and/or PART 3^ bQ aw.
PART Zr intlicatinB a tliffe rent fox rate, plaasp state ..i{ ~
,
,
relationship to tleeetlen t: ~
~
~
le ~„ „
~'
TAX
RETURN - COMPUTATION
OF
TAX ON JOINT/TRUST
ACCOUNTS :
;~~~
~~ tr, ~c Wlr~
`0'%"' ~ ~ ~ dx
l~
LINE 1. Data Es tablishatl 1 ,r it
~r>k tet.i, , ~' °~{^ ti~f~a~:v~"¢~~
2. Account Helance 2 S .~x -z,Y€"i 'W E~, ,, y,,d ~.
3. Percent Taxable 3 X ~ ,?-}~~;, .fie y~~ d„~ , ~k~. ~"`""'^
.'.
4. Amount Sub,7ect to Tax 4 S Z~~ Ed~xa^ ~M„~,,n+f¢,4f„~,+
~'. 4 ~.
5. Debts and Detluetions 5 4
~ /,n~„~~-,5, ,,'red. ~ ,aro ,
~
6. Acount Taxable 6 S ~~ri5zw'b'~ !"fir: 1 ~r Z ;'~'),L?'a =t .
.
7. Tax Rate 7 X +~" s?^'r ++ x3f "~ .§ .; ~y T _
, ~
8. Tax Due 8 $ u `i^+c .•e.,.M~.r v:' .., Ss .. r.? y :,'r
PART DEBTS AND DEDUCTIONS CLAIMED
DATE PgID PAYEE nFC!'R rprrnu ........._ _. __
WORK C )
TAXPAYER SIGNATURE rn rpunur uuuprp ,,,rte
-^-~• re ai ass pr pe rya ry, 1 tlecla re loaf the facts I have reportatl above are true, eo Rect an0
epmplete Yo the best of my knvwl adaa and belisf. .._.._ _
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT IN pN OFFICIAL TAX ASSESSMENT with aoolicable interest bases on information
svbeittetl by the finan<ial institution.
2. Inharitence Taz becomes delinmuent nine aonths afbr the decedent's tlate pf tluM.
S. A joint account is taxable even when the dace tle nf's name ras adtlatl as a natter of convenience.
4. Acc punts (including the sa haltl be tv aan hu sbantl antl wife) the tlecatle nt out in joint novas within one year vrior to
tleath are ful lv taz able.
5. Accounts esteblisbtl jointly bebwn husbane one wife core than one year prior to tleath ere not taz able.
6. Accounts haltl by a decetlent "in trust for^ anolhar or others are fully taxable.
REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE
1. BLOCK A - If the inf oraation antl cwputatian in the notice an co ra ct antl tlatluctions a e not be ine cl aimatl, place an "X"
in Block A of Part 1 of the ^Texoaver RBSPPBSa" section. Sign two conies antl subs it then with a check for the count of
taz to the register of wills of the county indicet ed. the PA Oaoartaant of Revenue will issue en official assessaent
(Fore REV-1548 IX) upon receipt of the return from the register pf wills.
2. BLOCK B - If iha asset specified on this notice has been or will be re pprtetl antl bz paid with the Pennsylvania Inhe ritence
Tax Ratu rn filed by the estate's rap re sa ntetiva, place an ^X•' in Black B of Part 1 of the "Taxpavar Response" section. Sign one
copy and return to the re Bi ster pf wills of the county inei catatl.
3. BLOCK C - If the notice infpn ation is incorrect antl/or tlseuctions era bein0 daiaetl, check Block C antl complete Portz 2 antl 3
saordinp to the instructions below. Si pn two copies and subait than with your check for the amount of kax payable to the re pister
of wills pf the county intlicat etl. The PA Departaent pf Revanua will issue an official assassaent (Para REV-1548 IX) upon re cgiot
of khe return from the register of wi115.
LINE TAX RETURN - PART 2 - TAX COMPUTATION
1. Enter the date the accounk originally was astablishatl or titlvtl in the mennar axistina at data of death.
NOTE: For a decadent rho died after 12/12/82, accounts the tlecetlant put in ioint naaas within one veer of tleath are
fully taxable. Hweva r, than is an exclusion not to ox natl k3,0pp per transfe roe, npartllass of tM1e val oe of
the account or the number of accounts hel tl.
yf a tlouble osiers sk (..) appears before your first naae in the address portion of this notice, the L3,OOp ax cl usipn
as tladuc bd frog the account bal an co as raportee by the financial institution.
2. Enter the total balance pf khe account including interest accrued to the date of death.
3. The percentage of the account that is taxable to oath survivor iz tlate ninad as follows:
A. The percentage tax ab la of ioint assets esteblishetl apre than one year prior to the tlocedent's tleath:
1 OIVIpED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF
JOINT OWNERS MULTIPLIED BY 100 = PERCENT TAXABLE
SURV IY TNG JOINT WNERS
Exaaple: A joint asset rapists red in the naae of the decadent antl two other parsons:
1 OIV IDEO BY 3 (JOINT OWNERS) OIV IDED BY 2 (SURVIVORS) _ .167 X 100 36.7 percent (TAXABLE TO EACH SURVIVOR)
B. Tha percentage taxable far assets crested within o e veer of the tlacetlent's death or accounts woad by the tle cede nt but haltl
in trust for another indivitlual(s) (trust benefits aria s):
1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE
OWNERS OR TRUST BENEFICIARIES
Example: Joint account repisteretl Sn the naae of the tle cadent and two other parsons and established within one year of tleath by
the as eetlant.
1 DIVIVEU BV 2 [SURVIVORS) _ .50 X lop 50 percent (TAXABLE FUR EACH SURVIVOR)
4. Tha amount subiact to tax (Line 4) is tlete n inetl by multi plYina the account belanca (Line 2) py the Percent tssable (Line 3).
5. Enter the total of the tlabts antl seductions listed in Pert 3.
6. The amount taxable (Line 6) is tleten inetl by subtracting the tlabts antl datluctions (Line 5) from the amount subiact to tax (Lino 4).
T. Entmr the appropriate fez rata (Line 7) es tleterminetl bales.
Datm pf Death Spouse
07/01/94 Yp 12/31/94 3 percent
01/01/95 kp 06/30/00 0 percent
07/01/00 tp pre soot 0 percent
Linoal Sibling Collateral
6 percent 15 percent 15 percent
6 pa rcent 15 pe rcant 15 pa rcpnt
4.5 percent • 12 pa rcent 15 pe ro¢nt
death to or for the use of a natural parent.=an adoptive a paceasetl chiltl21 yeeos of ace or younger at
Perenk or a stepparent f the hiltl is 0 percent.
The li oval class pf hairs incl utles Brsntlparent s, Parents, children end other lineal tlescantla nt s. "Chiltlran" incl utles natural children
whether or oat that/ have boon atlop<etl by others. adopted children antl stop children. ^Li naal tlezcantlentz" inclutlas all chiltlrsn of the
natural ps rants and their descantlants, whether or not they have been adopt atl by others; etlop[etl tlescandants antl their tlescentlant s;
and step-d ascantlants. ^S iblinps•' are dvfin atl as indi vi tluels who have at la ast one parent in common with the decetlent, whether by blood
or adpptfon. The Collateral class of heirs includes all other beneficiaries.
CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED
Allowable tlabts end tletluctions are deterained as follows:
A. Vou are legally responsible for payawt, or the estate subject to atlainistration by a personal apre soot at the is insufficient
B, Voup~tually ®p aitlathe tlabts of ker the tleath of the decetlent and can furnish proof of
C. Debts being cl aiaed must be itamiaetl fully in Part 3. If etltlitional space is neetletl,puse sell/2•' x 31•' sheet of
pevae nt say be naaas tetl by th¢ PA Dapartaent of Revenue. pacer. Proof of
N
n o
>> O d
m i `)
W I L L ~o'~ c ~;r.>
~zo- n~ r ~ ,
I, CATHERINE E. STIER, of 923 Shireman Drive, MechanE3fMfrg,m ";~-"'
Cumberland County, Pennsylvania, declare this to be :Itjrat wilk'•<~
and revoke any will previously made by me. `-~G-,, ~ ':
ITEM ONE: I direct that all my debts and funeral ex~nses, ~ „T~
including my gravemarker shall be paid from my residuary estcante~ "
as soon as practicable after my decease as a part of the
expense of the administration of my estate.
ITEM TWO: I give, devise and bequeath my entire estate to my
husband, ROBERT J. STIER, if he survives me by 60 days. In the
event that he predeceases me or is not then living on the 61st day
after my death, then I give, devise and bequeath my entire estate
to my three children, PAMELA M. WEHLER, PATRICIA A. SEIPE, and
ROBERT M. STIER, share and share alike, per stirpes.
ITEM THREE: I appoint my husband, ROBERT J. STIER, Executor of
this my last will. Should he fail to qualify or cease to act as
Executor, I appoint my daughter, PAMELA M. WEHLER, to act as
Executrix with the same rights, powers and duties.
ITEM FOUR: All estate, inheritance, succession and other taxes,
imposed or payable by reason of my death, and interest and
penalties thereon, with respect to all property comprising my
gross estate for tax purposes, whether or not such property passes
under this will, shall be paid out of the .principal of my
residuary estate, without apportionment or right of reimbursement.
ITEM FIVE I direct that my personal representative or guardian
shall not be required to give bond for the faithful performance of
their duties in any jurisdiction.
ITEM SIX: In addition to the rights and powers given to the
fiduciaries by law or elsewhere in this will, I give to my
Executor during the full time necessary and for the
administration of my estate the following rights and powers to
be exercised in his sole discretion.
A. To retain any real or personal property which may at any
time form a part of my estate so long as he or she deems it
advisable.
B. To invest in any real or personal property without
restrictions as to legal investments.
C. To repair, alter, improve or lease for any period of time
any real or personal property and to give options for leases.
D. To sell at public or private sale, for cash or credit, with
or without security, to exchange or to partition real or
personal property, and to give options for leases.
E. To make distribution in kind.
F. To compromise claims.
IN WITNESS WHEREOF, I have hereunto set my hand this ~c~2~~ day
of 2~~~ 1991. .~L~
SIGNED ~ I~~F.!!1J.4 ~ O C~,~ ~,
CATHERINE E. STIER
PAGE ONE OF TWO PAGES
The preceding instrument, consisting of this and one other
typewritten pages each identified by the signature of the
Testatrix was on the day and date thereof signed, published and
declared by the Testatrix therein named as and for her last
will, in the presence of us, who at her request, in her
presence and in the presence of each other hav?,subscribed our
names. /\! ., .„/I /~
COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF CUMBERLAND!
W~~~,~v~,~~ ~~'I~Zo~~ and ~~~~t~~yl.~.l ~ ~J~7~1~"1,
wxtn sse wh~ae names axle signed to the at ached or foregoing
instrument being duly qualified according to law, do depose and
say that we were present and saw the Testatrix sign and execute
the instrument as her last will; that she signed willingly and
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 18 or more
years of age, of sound mind and under no constraint or undue
influence.
Sworn and
before me
of Jk ~y
subscribed to
~~
this ~a day
199.
~^ ^ I ~. /~ NOTARIAL SEAL
W ~1J1/ .`7/ ~~ KAREN F. BYERS. NOTARY PUULIC
RDRU OF CARLI9LE. UUMUEFlLANU COUNTY
N Otary Publ ~ MY COMMISSION ERPIRES M19gRCN 18, 1995
m~~~~
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
SS
I, CATHERINE E. STIER, whose name is signed to the attached
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.
CATHERINE STIER
~~
Sworn and affirmed to and acknowledged before me this f`'~ day
of Jh I~ /~ , 199 ~ .
otary Publi
PAGE TWO OF TWO PAGES
NUTARIAL SEAL
KAREN F. BYERS, NOTARY PU.ILIC
RORO OF CARLISLE L'UMRERI ANU COUNI Y
MY C-0ft9MISSIUN EAPIRES RiARrF1 18, 1995