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HomeMy WebLinkAbout06-19-09+C7r ~i' ~~_fl~nr ~~ ~~~ ~ ~ ~ ~ ~z ~ ~~ ~~~ N 'C ~+'~ en ~~ 1 ~ c°y c~ o R w ~~i ~i N .. - 111 .~ IIM^~~1^~^~I - Q ~ r ~i . S ~~ ~ ~ ( Y ,: a X ~. a o r G ~ ~~ W C O I .1 a: ..l - ~ '~ O ~ W U p ~ ~ U = ~ ~ ~ ~~~ ~ ~ W ~ J~=~ U~ ~~ ~ ~ ~ LL az~oa.. r-~ w W ~ n ~ ap C~ J a ~' W W OU ~ ` G CU E~ LI -----1 111 .~ 1111^~-I - C_i~ ~- k"~ , ~ .r `I/~"' '~ "t1 ,~~~ ,. JERRY R. DUFFIE MELISSA PEEL GREEVY RICHARD W. STEWART WADE D. MANLEY C. ROY WEIDNER, JR. ELIZABETH D. SNOVER EDMUND G. MYERS ANDREW P. DOLLMAN DAVID W. DELUGE JOHN A. STATLER L A W O F F I C E S JEFFERSON J. SHIPMAN ~ OF COUNSEL JEFFREY B. RETTIG HORACE A. JOHNSON KEVIN E. OSBORNE RALPH H. WRIGHT, JR. F. LEE SHIPMAN MARK C. DUFFIE (1965-2006) JOHN R. NINOSKY MICHAEL J. CASSIDY June 16, 2009 Register of Wills Office Cumberland County Courthouse One Courthouse Square c~ Carlisle, PA 17013 ~ a ~' - 7 - f;7P ~ F ~ r .~i RE: Estate of Herbert F. Parmer c-' ~ ~ ~= ~ ~~ r X Date of Death: November 28, 2008 ~ cr3~ ~ ~: ~. Our File No. 7140-2 ~ a O c-~ , ~ , ~' ' r Dear Register: ~ -~+ /-~- ~- ~ ~~ ~;+:r Enclosed for filing, please find the following: c3 ~~ ~ 1. Inheritance Tax Retum. There is tax due on an IRA that the Decedent named his 3 children as beneficiaries. We are asking that they be billed separately; however, we are providing the date of death information. 2. Our check in the amount of $15.00 representing the filing fee for the Retum 3. 2 copies of Page 1 of the Return that we ask that you time-stamp and return to us in the enclosed self addressed stamped envelope. Should you have any questions, please do not hesitate to contact our office. Thank you for you Very truly yours, JOHNSON, DUFFIE, STEWART &WEIDNER Dana Wieseman Estate Administration Paralegal Enc. :369184 301 MARKET STREET P.O. BOX 109 LEMOYNE, PENNSYLVANIA 17043-0109 WWW.JDSW.COM 717.761.4540 FAX: 717.761.3015 MAIL @ JDSW.COM JOHNSON, DUFFIE, STEWART &WEIDNER, P.C. ~~ 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 80X.280601 21 I'~.!' Q Harrisburg, PA 17128-0601 RESIDENT DECEDENT 9 O 582„ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 193 14 9080 11 28 2008 Decedent's Last Name PARMER (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Spouse's Social Security Number Date of Birth Suffix Decedent's First Name MI HERBERT F Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ~ 2. Supplemental Return 4. Limited Estate ~ 4a. Future Interest Compromise (date of death after 12-12-82) 3, Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 9. Litigation Proceeds Received ~ 1 p. 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 EDMUND G. MYERS (717) 761 4540 g Decedent Died Testate ~ ~ Decedent Maintained a Living Trust (Attach Copy of Will) (Attach Copy of Trust) ,~ _:..~ ~.. _ 3 a _ ..` -= ~.._ ,.~ "j _..,~ :,.~ ~.~ Y~ LEMOYNE PA 17043 Firm Name (If Applicable) JOHNSON DUFFIE First line of address 301 MARKET STREET Second line of address PO BOX 109 City or Post Office State ZIP Code Correspondent's a-mail address: e g m@ j d s w. c o m 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 OF PERSON RESPONSIBLE FOR FILING RETURN DATE c~..•~.•z. ~~ Eleanor H Parmer ~ I~~,~~G~ ADDRESS 517 North Enola Drive, Enola, PA 17025 SIGNAT E OF PREPARER OTHER THAN REPRESENTATIVE DATE EDMUND G. MYERS ~ OQ ADDRESS ' - 301 MARKET STREET, LEMOYNE, PA 17043 L 1505607120 Side 1 1505607120 J REV-1500 EX Decedent's Name: H e r b e rt F P A R M E R Decedent's Social Security Number 193 14 9080 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 & Miscellaneous Personal Property (Schedule E) ................ 5. 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ............. 7, 1 8, 8 3 1 0 4 8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 1 8 , 8 31.0 4 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9 8~ 10) ......................................................................11 0 0 0 12. Net Value of Estate (Line 8 minus Line 11) .............................................................12. 1 8 , 8 3 1 0 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. 18 , 8 3 1 0 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 .00 0 . 0 0 15. 16. Amount of Line 14 taxable at lineal rate X .045 1 8, 8 3 1 0 4 16. 17. Amount of Line 14 taxable at sibling rate X .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. Side 2 1505607220 1505607220 1505607220 0.00 847.40 0.00 0.00 847.40 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-08- DECEDENT'S NAME Herbert F PARMER STREET ADDRESS CITY STATE PA ZIP 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 0.00 Total Credits (A + B + C) (1) 847.40 (2) 0.00 (3) Total Interest/Penalty (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. (4) (5) 847.40 (5A) (5B> 847.40 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 :.................................................................................0 b. retain the right to designate who shall use the property transferred or its income :.................................... ~ ~x c. retain a reversionary interest; or ................................................................................................................0 ^x d. receive the promise for life of either payments, benefits or care? ..............................................................0 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .....................................................................................................................~ ^x 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)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)]. 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-1510 EX+ (6-98) SCHEDULE G ' INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER PARMER, Herbert F 21-08- This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET °,6 OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 M&T Bank IRA -Retirement Account No. 18,831.04 18,831.04 35004201752018 Beneficiaries: Surviving Children of Decedent: Kathleen Hess; Wanda King; Arla Ortman and H. Daniel Parmer TOTAL (Also enter on Line 7, Recapitulation) 18,831.04 (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 G (Rev. 6-98) ~ 1Vt8~' Iian~c TAX ID NUMBER RET{REMENT ID NO. 193-14--9080 L193149080 INDIVIDUAL RETIREMENT ACCOUNT MST BANK AS TRUSTEE FOR 6121 47,952 HERBERT F PARMER 517 N ENOLA DR ENOLA PA 17025-2121 BANtt~ 1~;N~MIA~1~ . ; 16-0538020 STATEMENT PERIOD PAGE 01-01-08 to 12-31-08 MS<T TELEPHONE BANKING CTR PO BOX 767 BUFFALO, NY 14240 800-829-1924 `~tRTH~T~ '° . 0 4- 2 2- 2 F DATE TRANSACTION DESCRIPTION AMOUNT BALANCE ACCOUNT NO 35-004201752018 ACCOUNT TYPE PREM INT RATE 6.820 MATURING 10-01-06 REGULAR IRA 01-01-08 BEGINNING BALANCE 19,931.57 03-03-08 TAX WITHHELD-NORMAL W/D 12.22- 19,919.35 03-03-08 PAYOUT DISTRIBUTION 110.06- 19,809.29 04-01-08 TAX WITHHELD-NORMAL W/D 12.22- 19,?97.07 04--01-08 PAYOUT DISTRIBUTION 110.06- 19,687.01 05-01-08 TAX WITHHELD-NORMAL W/D 12.22- 19,674.79 05-01-08 PAYOUT DISTRIBUTION 110.06- 19,564 73 06-02-OS TAX WITHHELD-NORMAL W/D 12.22- . 19,552.51 06-02-08 PAYOUT DISTRIBUTION 110.06- 19,442.45 07-01-08 TAX WITHHELD-NORMAL W/D 12.22- 19,430 23 07-01-08 PAYOUT DISTRIBUTION 110.06- . 19,320 17 08-01-08 TAX WITHHELD-NORMAL W/D 12.22- . 19,307 95 OS-OI-08 PAYOUT DISTRIBUTION 110.06- . 19,197 89 09-02-08 TAX WITHHELD-NORMAL W/D 12.22- . 19,185 67 09-02-08 PAYOUT DISTRIBUTION 110.06- . 19,075 61 10-O1-OS TAX WITHHELD-NORMAL W/D 12.22- . 19,063 39 10-O1-OS PAYOUT DISTRIBUTION 110.06- . 18,953 33 11-03-OS TAX WITHHELD-NORMAL W/D 12.22- . 18,941 11 11-03-08 PAYOUT DISTRIBUTION 110.06- . i~~' ~ 12-©i-OS TAX WITHHELD-NORMAL W/D 12.22- , 1~,~~' 12-01-08 PAYOUT DISTRIBUTION 110.06- 18,708.77 *** CONTINUED NEXT FORM **~ REV-1513 EX+ (9-00) ' - SCHEDULE J • COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER PARMER, Herbert F 21-08- NUMBER NAME AND ADDRESS OF RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE PERSON(S) RECEIVING PROPERTY Do Not List Trustee s (Words) ($$$) I • TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] Kathleen Hess Daughter 1/4th of IRA on 693 Truce Road Schedule G Millersville, PA 17551 Wanda King Daughter 1/4th of IRA on 2534 Willow Street Pike Schedule G Willow Street, PA 17584 Arla Ortman Daughter 1/4th of IRA on 726 Henry Road Schedule G Powell, WY 82435 H Daniel Parmer Son 1/4th of IRA on 300 Hilldale Road Schedule G Pequea, PA 17565 Total Enter dollar amounts for distributions shown above on lines 15 through 18, as approp riate, on Rev 1500 cov er 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 TAT 01 AF PORT II _ FNTFR Tf1T~l AI(lPl_T~Y~RI G IIISTRIRI ITInA1C /lAl 1 IAIC 44 nC ~w ~cnn r~n~i~o eu~~ AAA Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98)