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Home My WebLink About05-15-09~~ o `10 ~aa COMMONWEALTH OF PENNSYLVANIA, ss: COUNTY OF PERRY I, KATHY A. MORROW, President Judge of the Common Pleas Court of Perry County, in the Orphan's Court Division, DO CERTIFY, that the foregoing Certificate and Attestation made by WENDY M. WELFLEY, Register of Wills and Clerk of Orphan's Court Division, whose name is thereto subscribed and seal of said Court affixes, are in due form and made by the proper officer. IN TESTIMONY WHEREOF, I have hereunto set my hand, this 11 `h day of May A.D. 2009. ~~ COMMONWEALTH OF PENNSYLVANIA, ss: COUNTY OF PERRY, Presiden~udge, Common Perry C unty, in Orphan's eas Court Q~, o~rt Divisi~ ~ ; - ~ -~~- ', (_'_ -- ~( T~ ._.-. -- U; ..} ~ ~ ~ ~.. r~.~ ~ _..~ _,, _- I, WENDY M. WELFLEY1 Register of Wills and Clerk of Orphans' Court Division of the Common Pleas of Perry County, DO CERTIFY, that the Honorable KATHY A. MORROW, by whom the foregoing Attestation was made, and who has hereunto subscribed his name, was at the time of making thereof, and still is President Judge of the Court of Common Pleas of Perry County, in Orphans' Court Division, duly commissioned and sworn to all whose acts, as such, full faith and credit are and ought to be given, as well in Courts of Judicature as elsewhere. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of the said Court, this 11th day of May A.D. 2009. Register of W~1 s and Clerk of the Division of the Common Pleas C< County COMMONWEALTH OF PENNSYLVANIA ~ COUNTY OF PERRY ~ ss: Register's Office -May 1 lth, 2009 I, Wendy M. Welfley, Register of Wills and Clerk of the Orphans' Court for the County of Perry, in the Commonwealth of Pennsylvania, do hereby certify the foregoing to be a full and perfect copy of 1. Supplemental Inheritance Tax Return dated May 5, 2009. as the same remains on file and of record in this office. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal at New Bloomfield, the date above. Register of Willed Clerk of the ~~ X03 7s~1 15056041046 -"-"~ REV-150 ~ {Q5-04} OFFICIAL USE ONLY PA Department of Rerenue Coun Code Year File Number Bureau of Individual Taxes ~ Dept zaosol INHERITANCE TAX RETURN ~ ~ O ~ l / f Harrisburg, PA t7t28-0601 RESIDENT DECEDENT (~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth Decedent's Last Name Suffix Decedent's First Name MI ~_ {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 11YITH THE REGISTER OF WILLS FILL IN APPROPRFATE OVALS BELOW O 1. Origins! Return ~ 2. Supplemental Return Q 3. Remainder Relum (date of death prior to 12-13-82) O 4. Limited Estate p 4a. Future Interest Compromise (date of p 5. Federal Estate Tax Retum Required death after 12-12-82) O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Sate Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113(A) between 72-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORIJATION SHOULD t3E DIRECTED T0: Name Daytime Telephone Number t3~r:f.~ f~s.~~~:~ ~~ ~ X17 1~7~~. Firm Name (If Applicable} '" - REGISTER OF WILLS USE ONLY First line of address Second line of address C~ityYJor Post Office Sptate ZIP Code RECORDED 05/05/2009 12:57:53 PM WENDY M. WELFLEY REGISTER AND RECORDER PERRY COUNTY Pennsylvania Inst Num: 200903754 DATE FILED 4 ~" Correspondent's a-mail address: Under penalties of perjury, I declare that i have examined this return, including accompanying schedules and statements, and to the hest of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the persona! representative is based on all information of which preparer has arty knowledge. SIGNATUR ~ PERSON RESPaONSIBL~ FOR FILING RETURN DAT~s ~~ NVVKCSA /J V /~~ / I 5iGNATURE OF PRtPARER OTHER THAN REPRES TATIVE p~ ADDRESS PLEAs~•E 4/SE ORIGINAL. FORaiI ONLY ~E~TIFIED RUE COP ],5056041046 15056041046 ,, _ ~. REG ER OF ILLS 15056D42047 REV-1500 EX D/ecedenl's Social Security Number Decedent's Name: C~ l~~ 1-(.S1i~~ 1 ~ ~ ~ ~ ~ J ~ ~.+ 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 8 Notes Receivable (Schedule D) ........................ ..... 4. 5. Cash, Bank Deposits 8 Miscellaneous Personal Property {Schedule E} ... ..... 5. ~ f ~ ~ 'rJ 6. Jointly Owned Property (Schedule F) O Separate Billing Requested .. ..... 6. T. inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (schedule G) O Separate Billing Requested... ..... 7. - ,' 8. Total Gross Assets (total Lines 1-7) ............................... ..... 8. 9. Funeral Expenses 8~ Administrative Gosts (Schedule H) ................ ..... 9. 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule !) ........... ..... 10. 11. Total Deductions (total Lines 9 & 10} .............................. ..... 11. ~, 12. Net Value of Estate (Line 8 minus Line i1) ......................... ..... t2. ~ ~ ~ ~'" ~ b~s 13. Charitable and Governmental BequestslSec 9113 Trusts for which r an election to tax has not been made (Schedule J) .... ............... .... 13. t4. Net Value Subject to Tax (Line 12 minus Line 13) ................... ..... 14. ~ ~ ~ ~ ~ ~. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 16. Amount of Line 14 taxable at lineal rate X .0 ~ ~ 1 ~ ~ . b ~ 16. • 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate K .1 S 18. 19. TAX DUE ....................................... _ ................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~ ! l . D Side 2 15056042047 15056042047 J REV-1500 EX Page 3 File Number Decedent's Complete Address: STREET ADDRESS --- - -----1-' ~ ...'~ .. _ CITY ST _ - zIP /~~>~lPa~ ~~ r7e~~ Tax Payments and Credits: 1. Tax Due {Page 2 Line 19) 2. CreditsiPayments A. Spousal Poverty Credit __- -- - -- B. Prior Payments C. Discount 3. InterestlPenalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) ------------- Total InterestlPenaliy (D + E ) 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 fo 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} {5B) i~~l ~~ Make Check Payable ~o: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" iN THE APPROPRIATE BLOCKS t. 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 ................................................... ............................................................... ...... ^ ^ d. receive the promise for fife 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 (rust far" or payable upon death bank account or security at his or her death? ........ ...... ^ ^ Q. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which 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 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 (Oj 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 discbsure of assets and filing a lax return are stilt applicable even 'rf 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 trans#ers 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 (O) percent (12 P.B. §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)J. 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. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE E CASH, BANK DEPOSITS, ~ MISC. PERSONAL PROPERTY FILE NUMBER Indude the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned wqh the right of survivorship must be discbsed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH t _~- °I°~~ ~~onr his td~e,~u~ my r-~ ~~~~ ~sh~, To ~ ~~! ~ CLmvcc~l~ ~i LZ'E/ l/~ d F'.2orr~ r`<{~` ~ ~ ~CL G'~i~~'~~5 ~i[/,t? ~~S r~~zA-Ti~tJ 6 i d 9~ s~/. ds TOTAL (Also enter on line 5, Recapitulation) ~ ~ (1f mare space is needed, insert additional sheets of the same size) REV-1 s1 s ~x+ Is-oo) SCHEDULE J COMMdNWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUINBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSONS) RECEIVING PROPERTY Do Not List Trustees} OF ESTATE 1 TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transters under Sec. 9116 (a] {12}] ~~,~~~ coo,~~- ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 TH ROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET 11 NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE ANO GOVERNMENTAL DISTRIBUTIONS i. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ {I1 more space is needed, insert additional sheets of the same size) METTE~ EVANS & WOODSIDE A PROFESSIONAL CORPORATION ATTORNEYS AT LAW HOWELL C. METTE ROBERT MOORE CHARLES 8. ZWALLY PETER J. RESSLER JAMES A. ULSH JEFFREY A. ERNICO MARY ALICE BUSBY KATHRYN L. SIMPSON ANDREW H. DOWLING THOMAS F. SMIDA MICHAEL L. MIXELL JOHN F. YANINEK* TIMOTHY A. HOY MARK D. HIPP 3401 NORTH FRONT STREET P.O. BOX 5950 AARRISBIIRG, PA 17110-0950 IRS NO. 23-1985005 TELEPHONE FACSIMILE (717) 232-5000 (717) 238-1818 FITTP://N'F'N'.METTE. COM May 14, 2009 Cumberland County Court House Register of Wills Office 1 Court House Square Carlisle, PA 17013 Re: Estate of Edward Fisher File No. 1344.1642 To Whom It May Concern: KATHLEEN DOYLE YANINEK RANDALL G. HURST* RONALD L. FINCK MELANIE L. VANDERAU SARAH L. RUBRIGHT JAMES W. EVANS 1926-2008 OF COUNSEL ALAN S. READINGER * MARYLAND BAR Enclosed is an exemplified copy of the Amended Inheritance Tax Return for the Estate of Edward Fisher along with our check for $15.00. Please file this under his Estate No. 2009-00322 and return a time stamped copy in the provided envelope. Thank you for your assistance. If you should have any questions feel free to contact me. Sincerely, Betty Ann McMullan Paralegal Enc Wyomissing Office ~ 1105 Berkshire Boulevard, Suite 320 ~ Wyomissing, PA 19610 ~ Telephone (610) 374-1135 ~ Facsimile (610) 371-9510 ~. c mp ~o Mir y ~~ o ? ~~U a~~a ~~~ @ ~ p ~ a , ~ lL ~N W v _ 6 ~ ~ ~s N p Q 0311NC1 0 0 ~ ~ W ~ o ~ A W o ~3 ° x 0 ddF ~ Q+ F -ra ~ U ~ i; ~23~~,o~a ~ ~° x Ul~W~~ ~ ~, U ~ ~ ~ ~ 00~~~ ~' ~ ova w~~o ~ ~ y ~~ a ~ ~ ~ ~ ~ U ~~ O r., c ~ H r > Q '~» p ~^ -''= ~[~ ~~ - } }j. ,_~' _ ) -~ . , , ^,. i - ~ :., - -_ __~~ V