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HomeMy WebLinkAbout04-28-09 (2)1505607121 REV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number Po sox zaosol 2 1 0 6 0 8 3 0 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 9 2 1 5 7 1 8 6 0 9 1 5 2 0 0 6 1 2 1 5 1 9 2 2 Decedent's Last Name Suffix Decedent's First Name MI E N G L E D A N I E L B W (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED tN DUPLICATE WITH THE REGISTER OF WILLS 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) © 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 0 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 T0: Name Daytime Telephone Number D A V I D H S T O N E E S Q U I R E 7 1 7 7 7 4 7 4 3 5 Firm Name (If Applicable) REGISTER OF WILLS USE ONLY S T O N E L A F A V E R S H E K L E T S K First line of address C o 4 1 4 B R I D G E S T R E E T O ..c, _'_a ~ ?%J -r ~' _ -~ ~ 1_?- i - Second line of address ~ ~-, -~ r-`~ ~ rte- ~ ~ ,r ; <,. ~ ~~ ~~ '^3 -:; 7 ~ : ~ ~J~'~ ? C~i City or Post Office State ZIP Code ~~ ~ i-. ^` tr N E W C U M B E R L A N D P A 1 7 0 7 ~ _ -_ `Vi'i 0 ~ `I ca ~ ~:' r -~=; o ~; ,~ Correspondent's a-mail address: D S T O N E a S T O N E L A W• N E T Under penal ' of perju I dedare tha ave examined this return, induding accompanying schedules and statements, and to the best of my knowledge and belief, it is true and co of preparer other than the personal representatNe is based on all information of which preparer has any knowledge. SI F PER ES IBLE FOR FILING RETURN DATE U-7 2,..tt ADDRESS ~ ~ 533 MARKET S NEW CUMBERLAND PA 17070 SIG RE O R H THAN REPRESENTATIVE DATE -_-- _ Y~9~.~rr 414 BRIDGE ST v NEW CUMBERLAND PA 17070 PLEASE USE ORIGINAL FORM ONLY Side 1 1505607121 1505607121 J 1505607221 REV-1500 EX Decedent's Social Security Number decedent's Name: DANIEL B W E N G L E 1 9 2 1 5 7 1 8 6 RECAPITULATION 1. Real estate (Schedule A) ........................................ 1. 2. Stocks and Bonds (Schedule B) .................................. 2. 3. Closely Held Corporation, Partnership orSole-Proprietorship (Schedule C) ..... 3. 4. Mortgages & Notes Receivable (Schedule D) ................. ... .... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .... ... 5. 6 8 9 3. 5 5 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested .... ... 6. 7. Inter-Vivos Transfers & Miscellaneous N n-Probate Property (Schedule G) ~ Separate Biiling Requested .... ... 7. 8. Total Gross Assets (total Lines 1-7) ........................ ... 8. 6 8 9 3. 5 5 9. Funeral Expenses & Administrative Costs (Schedule H) ......... .... ... 9. 1 2 0 6 8 . 0 9 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ..... .... ... 10. 11. Total Deductions (total Lines 9 8 10) .................... .... ... 11. 1 2 D 6 8 . 0 9. 12. Net Value of Estate (Line 8 minus Line 11) .................. .... ... 12. S 1 ? 4 . 5 4 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. - 5 1 7 4 . 5 4 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• 0 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate x• 0 4 5 0. 0 D 1 g. 0. 0 0 17. Amount of Line 14 taxable at sibling rate X .12 D. 0 0 17, 0. O D 18. Amount of Line 14 taxable at collateral rate X .15 0. O D 18. 0. 0 0 19. Tax Due .......................................... ... ...19. 0 . 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^ Side 2 1505607221 1505607221 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 06 0830 DECEDENTS NAME DANIEL B W ENGLE STREET ADDRESS 412 S. Ferederick Street CITY STATE zlp Mechanicsbur PA 17055- Tax Payments and Credits: ~• Tax Due (Page 2 Line 19) (1) 0 00 2. CreditslPayments . A. Spousal Poverty Credit B. Prior Payments C• Discount Total Credits (A + g + C) (2) 0 00 3. Interest/Penalty if applicable . D. Interest E. Penalty 4. Total Interest/Penalty (D + E) (3) If Line 2 is greater than line 1 + Line 3, enter the difference. This is the OVERPAYMENT. 0.00 Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) 0.00 Make Check Payable fo: 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 : ...................................................................... ^ 0 b. retain the right to designate who shall use the property transferred or its income; ............................... ^ X^ 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 within one year of death without receiving adequate consideration? ............................................................................ ^ Q ........... 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 exemot 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-1508 EX + (8-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. IN RES DENT DECEDENTRN PERSONAL PROPERTY ESTATE OF FILE NUMBER DANIEL B W ENGLE 21 06 0830 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointty•owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Members 1st FCU-Checking Acct #121721-11 5,871.29 Princ. $5,871.29, Int. $.56 2 Members 1st FCU-Checking Acct #121721-11 -Accrued Interest 0.56 3 Members 1st-Savings Acct#121721-00 1,021.31 Princ. $1,021.31, Int. $.39 4 Members 1 st-Savings Acct #121721-00 -Accrued Interest 0.39 _ TOTAL (Also enter on line 5, Recapitulation) I S 6 893 55 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER DANIEL B W ENGLE 21 06 0830 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A, FUNERAL EXPENSES: 1. Layne Lebo-honorarium (funeral expenses) 100.00 John King-honorarium (funeral expenses) 100.00 Myers Funeral Home-funeral expenses 5,967.00 Gingrich Memorials-stone and engraving 2,640.00 B. Year(s) Commission Paid: State Zip 2, Attorney Fees David H. Stone, Esquire 2,500.00 3. Family Exemption: (If decedents address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4• Probate Fees Register of Wills, Cumberland Co. short certs and copies 111.50 5 Accountants Fees 6. Tax Return Preparers Fees 7. Keith S. Engle-Reimb. for expenses 300.00 2 Mobilex-debt of decedent 33.35 3 Cumberland Law Journal-advertising grant of letters 75.00 4 The Patriot News Co.-advertising grant of letters 141.24 5 Reserve for closing expenses 100.00 TOTAL (Also enter on line 9, Recapitulation) I S ~ ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Street Address City (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF DANIEL B W ENGLE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [nclude outright spousal distributions, and transfers under Sec. 91111 (a} (1.2)) 1. Keith S Engle 533 Market Street New Cumberland PA 17070- 2 Dennis D Engle 35 Kemerer Dr Marysville PA 17053- 3 Sharon M. Harris 804 W. Keller St Mechanicsburg, PA 17055 4 Eric B. Engle 124 Capitol Hill Rd Dillsburg, PA 17019 FILE NUMBER 21 O6 0831 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Lineal Lineal Lineal Lineal I ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 AS APPROPRIATE, ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. AMOUNT OR SH OF ESTATE 0.00 0.00 0.00 0.00 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I S (If more space is needed, insert additional sheets of the same size) o~--~~~ LAST WILL AND TESTAMENT OF DANfEL B. W. ENGLE N_ C~ (/~ I;TI C~~ l O u `~• rrn I N r z i rn ~ ` ~ _xs t'7 ~ : ' v V r7 -~ ~~~ 7 o c 7 Q ~: _ -_~, ~ . G. ~ 70 N ` :. C"7 `„ rT !". -p _"r . :~ ~ C7 i _ W I, DANIEL B. W. ENGLE, of Cumberland County, Pennsrhranio, being of sound and disposing mind and memory, do hereby make, publish and declare this for and as mr Last Will and Testament hereby revoking am and all Wilis or Codidls br me at am ttme heretofore made. 1 have four (4j children: DENN15 D. ENGLE, SHARON M. ENGLE-HARRIS, KEITH S. EN~iLE and ERIC B. ENQ~LE. ITEM 1 - 1 direct mr Executor, hereinafter Homed, to par all mr dust and lawful debts and funeral expenses out of mr personal estate as soon offer mr decease as is convenient. ITEM 11- 1 specifically give, devise and bequeath mr corner cupboard to mr son, ERIC. ITEM 111- 1 specifically glue and bequeath Two Hundred ($400.00) Dollars to the Gospel Ttde Hour (Radio Program] of Chambersburg, PA. Initials ~~,.- ~ ~ o~rr. - sm m~ rest. r~rave ana or mr es~ate. reap. persona:. ono - f~ ' ITEM IV - 1411 the rest, residue and remainder of my Estate, real, personal, and mixed, l give, devise and bequeath, to my four (4j children, per stirpes. ITEM V - Ali federal, state and other death Loxes, payable because of my death with respect to the property forming n~ gross estate for tax purposes, whether or not passing under thls Mull, induding any interest or penalty imposed in connection with such tax, shall be considered part of the expenses of the administration of my estate and shall be paid from my estate without apportionment or right of reimbursement. All such foxes on present or future interests shall be paid at such time or times as my Executor may think proper, regardless of whether wch taxes are then due. ITEM VI - Mr Executor, appointed under this will shall have the following powers: A. To retain any or all assets of my estate, real or personal, without regard to arn- prindple of diverstficaNon, risk, or productivity. Initials ~~~~, '. ~- r` B. To unrest in all forms of property, induding stocks, common trust funds and mortgage investment funds, without restriction to investment authorized for Pennsylvania fiduciaries as they deem proper, without regard to any principle of diversification, risly or productivity. C. To sell at public or private sole, to exchange or to lease, for any period of time, any real or personal Properly and to give options for soles, exchanges or lenses, for such prices and upon wch terms and conditions os they deem proper. D. To borrow money from ony person or institution including my Executrix and to mortgage or pledge any or all real or personal property as my Executor in his sole discretion shall choose, without regard for the dispositive provisions of this instrument. E. To compromise ony claim or controversy. F. To exercise any option, right or privilege granted in insurance polldes or In other investments. Initials .~ ~.~. ITEM VII - 1 nominate and appoint m~- son, KEITH S. EN6LE, as the Executor of this, my Lost Will and Testament. ff my son predeceases me or is unable to serve as wch, then 1 nominate and appoint my son, ERIC B. ENaLE, as the Successor Executor of this, mr Last Will and Tesbment. ITEM VIII - No bond or other securMir shall be required of the Executor appointed in this Will ~ ~ ~ IN WITNESS WHEREOF,1 hwe hereunb set my hand and seal this G~Z~--day of ~ v a... ~ _ 2003. ~. w • (SEAL) DANIEL B. W. EN~'iLE residing at COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss. WE, DANIEL B. W. ENGLE, ~ c and L i n ~Sa.., ~ ~~ ~ c, the TESTATOR and WITNESSES haves signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as hts Last Wiil and Testament and that he had signed willingly (or willingly directed another to sign for him, and that he executed N as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the VMill as wMness and to the best of his or her knowledge the Testator eras at that time eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence. _ DANIEL B. W. ENGLE, Testot~r T WITN -~/~ Subscribed, sworn to, and acknowledged before me by DANIEL B. W. ENGLE, the Testator, and subscribed and sworn to before me by ~ 1- ~ ~~ ~~. and c ~ .~..~.s~ s itk++~ , witnesses, this ~ ~ ZOQ3. `~7~ 1, Q fns n~~.'K~ h o h ~ Notory Pubiic NOTARIAL SEAL BARBARA J. KOCHER. Nohry public Cair+p 1#1 eoro, Cumbedsnd Mlr C~ommteulon Explrst Oct ~ 2006 uaa.uaua:t\u tela a'VU 11\JUa~Al\V 0 MEMBERS i" FEDERAL Ca801T UDtION SAVINGS ACCOUNT: Account Number/Sufl~c Date Account Established Prindpal Balance at Date of Death Aaxued Interest to Date of Death Total Princpal and Accrued Interest Name of Joint Owner CHECKING ACC,,, OUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Estate of: DANIEL W. ENGLE Date of Death: 09/16/2006 Social Security Number: 192-14-7186 121721-00 08/06/1991 $1,021.31 $.39 $1,021.70 None 121721-11 07/17/1992 $5,871.29 $.56 $5,871.85 None M/BERS 1~ IFrE_DERAL CREDIT UNION anielle A. Kline Insurance Services Specialist May 1, 2008 ~VV~. 50!)0 Louise Drive P.O. Box 40 Mechanicsbtug, Pennsylvania 17055 (800) 283-2328 wwwmeinberslst.org