HomeMy WebLinkAbout06-30-09
,• ~~, ~ 15056041125
REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes Couniy Code Year File Number
Po Box 280601 INHERITANCE TAX RETURN 2 1 0 9 0 1 7 1
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
1 7 9 1 2 3 5 0 0 0 1 2 4 2 0 0 9 0 2 1 6 2 0 2 1
Decedent's Last Name Suffix Decedent's First Name MI
R E I N E C K E R R U T H N
(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 WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
^X 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 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 TO:
Name Daytime Telephone Number
E D M U N D J B E R G E R 7 1 7 9 ?
0 8 ~0 0 -
If A
li
bl ~
r - a.~ n
=~- c
Firm Name (
pp
ca
e)
REGISTER O S USE O Ip' `~
~
c-'a t 'a
B E R G E R L A W F I R M
P C €r? ~-
, C _Y rn ~~ ~ -
7
First line of address 7 C~ ~
r %> ` :,
~~
1
2 1 0 4 M A
R K E T
S T R E E T ~ -' C. i r~7 ~~. . ~ ~ 1 °'.-i
_. -.+:~r
Second line of address ~ ~ ~-'~ +:.R
City or Post Office State ZIP Code DATE FILED
C A M P H I L L P A 1 7 0 1 1
Correspondent's a-mail address: tberger@bergerlawfirm.net
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 ct and complete. Declaration of preparer other than the personal representa4ve Is based on all information of which preparer has any knowledge.
SIGr~ATU~E OF PEf3SOp1 RASP - IB FOR FILINCyRETURN DATE ~
ADDRESS
807 RIDGE ROAD, LEWISBERRY,PA 17339
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
ADDRESS
2104 MARKET ST., CAMP HILL, PA 17011
PLEASE USE ORIGINAL FORM ONLY
Side 1
15056041125 15056041125
t
.- ~ 15056042126
REV-1500 EX
RUTH N. REINECKER
Decedent's Name: Decedent's Social Security Number
1 7 9 1 2 3 5 0
0
RECAPITULATION
1 1 0 0 0 0. 0 0
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.
4 7 9 5 0 0
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 Non-Probate Property 1 4 6 1 2 4 0
(Schedule G) ^ Separate Billing Requested ..... .. 7. .
8 1 2 9 4 0 7, 4 0
8. Total Gross Assets (total Lines 1-7) ......................... ..
.
g 2 8 2 6 • 2 9
9. Funeral Expenses & Administrative Costs (Schedule H) .
5 2 6 9 • 0 0
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ...... ...... 10.
.....................
11. Total Deductions (total Lines 9& 10)
......11. 8 0 9 5, 2 9
12. Net Value of Estate (Line 8 minus Line 11) ................... ...... 12. 1 2 1 3 1 2 • 1 1
13. Charitable and Governmental BequestslSec 9113 Trusts for which
an election to tax has not been made (Schedule J) ............ ...... 13.
1 2 1 3 1 2 1 1
14. 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
1 2 1 3 1 2
1
1
at lineal rate X .045 . 16
17. Amount of Line 14 taxable 0 0 0
at sibling rate X .12 17.
18. Amount of Line 14 taxable 0 0 0
at collateral rate X .15 18.
19. Tax Due ............ ........................... .. ..... ..19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
0. 0 0
5 4 5 9. 0 4
0. 0 0
0. 0 0
5 4 5 9. 0 4
^X
Side 2
15056042126 15056042126
REV:1500 EX Page 3
Decedent's Complete Address:
. DPGEDENT'S NAME
RUTH N. REINECKER
STREET ADDRESS
25 S. 36th Street
CITY
Camp Hill STATE
PA ZIP
17011
Tax Payments and Credits:
1 ~ Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments 5,202.79
C. Discount 272.95
3. Interest/Penalty if applicable
D. Interest
E. Penalty
File Number
21 09 0171
Total Credits (A + B + C) (2)
Total Interest/Penalty (D + E) (3)
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. (4)
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.
(56)
Make Check Payable to: REGISTER OF WILLS, AGENT
(1) 5,459.04
5,475.74
0.00
16.70
(5) 0.00
(5A)
0.00
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 ................................................................................................ ^ 0
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 "intrust for" or payable upon death bank account or security at his or her death? ......... Q ^
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 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.
P,EV _1502 EX + (6-98)
• COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF FILE NUMBER
RUTH N. REINECKER 21 09 0171
All real property owned solely 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, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
Real roe which is ' intl -owned with ri ht of survivorshi must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 25 South 36th Street, Camp Hill, PA 17011 110,000.00
(See attached listing agreement)
TOTAL (Also enter on line 1, Recapitulation) ~ $ 110 000.00
(If more space is needed, insert additional sheets of the same size)
STATEMENT OF ESTIMATED SELLER'S COST
DATE PREPARED ~Rr~'s~ ~ ~ ~ , ,~ ~ ~ ~~
PREPARED BY ~'s ~~ 1 C is ~'! ~ ~ ~-~ ~ I..~ ~C C"~,~ ~' ~
SALE PRIG C ~ ~j !~ ~ ~~
SELLER ~ ~?~ b - ~~ ~ t r~ ~ n 7-k ~l ~ ° C ;~,~' i--'
PROPERTY ~ --~ ~) ~ ,~ ~ ~~~ ~ !
The following estimate, showing the amounts to be paid, supersedes all previous agreements, oral or written, and is provided so that the
Sellers will understand what costs will be deducted for the Gross Sale Price at the time of settlement.
i
.~
z
t
.j
i.
~~. 1.
Broker's Commission ~ % of $ ~ ~ ~, ~ ~~ .......................................................
$ t-; 1~C3 , ti, ~
2. Transfer Tax ~ % of $ ` f ~'`~ , ~ ~ ~ ............................................................... $ ! f ~3 U . u ~
3. Deed Preparation ............................................................................................................................................... $ 125.00
4. Transaction Fee ................................................................................................................................................. $ 295.00
5. Notary Fees ....................................................................................................................................................... $ 15.00
6. Overnight Mail Fee ........................................................................................................................................... $ ....:14:00"_.
7. Domestic Relations Lein Search (use $20./person) ................................
..................... ~ $
S. Buyers settlement costs ....'.+'1.. ,. S~.t.:~>.?..~.?. L : ~......~....~{.E ~.~?...:::..:..~~`.~..... ~..~1~ ............................
: $ ~"~ G~ ~ ~`
9. ....
FHA/VA Seller Fees .....................................: ~................................................................................................. $ .
10. Home Warranty Plan ......................................................................................................................................... $
Inspections/Certifications
11. Wood Infestation Inspection ............................................................................................................................. $
12. Private On-lot Sewage System Pumping/Locate/Access/Restore ..................................................................... $
13. Roof Certification ............................................................................................................................................... $
14. Real Estate Tax Certirfication
15. n~w,._
16.
........................................................................................................................... $ 20.00
$ f' 7' t~s (~ ' ~ G'.
~.., .~
,•~ TOTALESTIMATED SELLINGEXPENSES ................................................................................ $ ! ~~ ~ ~ .~
P
These are approximate figures. Exact figures will be provided at the time of settlement. f~
Based on the above figures, Sellers hereby fully understand that they will net approximately $ l' ^ ~ ~w~ from which deduction will be
made or credit given, as the case may be, for payment of existing mortgages, judgments, satisfaction fees, escrow adjustments, and any other
liens or encumbrances, tax or insurance adjustments, sewer, water, or rent adjustments, and any other items to which the parties agreed in
their contract.
I/We hereby acknowledge receipt of a copy of this Statement of Estimated Seller's Settlement Costs and approve the above charges.
Fax Statement: This Document and any amendments thereto, may be executed in multiple counterparts by the parties and delivered by way
of transmission through a facsimile (FAX) machine and such counterparts shall have the same legal enforceability and binding effect as
though it were signed by all parties in original form.
~ .~ ~ ~- ' SELLER ' '°" i; ~ f ~°s ,/,~, , f.~
WITNESS ~ ~; i'i.~ ~?- ~ -r`~,:~--~,.., DATE: ~~"i l:= /,~ '?;~
WITNESS SELLER DATE:
RSV-'{-503 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF FILE NUMBER
RUTH N. REINECKER 21 09 0171
All property jointlyowned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
TOTAL (Also enter on line 2, Recapitulation) I $
(If more space is needed, insert additional sheets of the same size)
RSV-' 504 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE C
CLOSELY-HELD CORPORATION,
PARTNERSHIP OR
SOLE-PROPRIETORSHIP
ESTATE OF FILE NUMBER
RUTH N. REINECKER 21 09 0171
Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporationlpartnershiplnterest of the decedent, other than a
sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
TOTAL (Also enter on line 3 Recapitulation) ~ $
(If more space is needed, insert additional sheets of the same size)
REV-1505 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULE C-1
CLOSELY-HELD CORPORATE
STOCK INFORMATION REPORT
ESTATE OF FILE NUMBER
RUTH N. REINECKER 21 09 0171
1. Name of Corporation
Address
City
2.
3.
4.
State
Federal Employer I.D. Number
Type of Business
State of Incorporation
Date of Incorporation
Zip Code Total Number of Shareholders
Business Reporting Year
Product/Service
STOCK TYPE TOTAL NUMBER OF pAR VALUE NUMBER OF SHARES VALUE OF THE
VotinglNon-Voting SHARES OUTSTANDING OWNED BY THE DECEDENT DECEDENT'S STOCK
Common ~ ~ I I I$
Preferred ~ ~ I I I$
Provide all rights and restrictions pertaining to each class of stock.
5. Was the decedent employed by the Corporation? ....................................... ^ Yes ^ No
If yes, Position Annual Salary $ Time Devoted to Business
6. Was the Corporation indebted to the decedent? ....................................... ^ Yes ^ No
If yes, provide amount of indebtedness $
7. Was there life insurance payable to the corporation upon the death of the decedent? ............... ^ Yes ^ No
If yes, Cash Surrender Value $ Net proceeds payable $
Owner of the policy
8.
9.
10.
11.
12.
Did the decedent sell or transfer stock in this company within one year prior to death or within two years
if the date of death was prior to 12-31-82?
^ Yes ^ No If yes, ^ Transfer ^ Sale Number of Shares
Transferee or Purchaser Consideration $
Attach a separate sheet for additional transfers and/or sales
Was there a written shareholder's agreement in effect at the time of the decedent's death? ............ ^ Yes ^ No
If yes, provide a copy of the agreement.
Was the decedent's stock sold? ................................................. ^ Yes ^ No
If yes, provide a copy of the agreement of sale, etc.
Was the corporation dissolved or liquidated after the decedent's death? ....................... ^ Yes ^ No
If yes, provide a breakdown of distributions received by the estate, including dates and amounts received.
Did the corporation have an interest in other corporations or partnerships? ...................... ^ Yes ^ No
If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest.
Date
• ~ •- ~ • ~ ~
A. Detailed calculations used in the valuation of the decedent's stock.
B. Complete copies of financial statements or Federal Corporate Income Tax returns (Form 1120) for the year of death and 4 preceding years.
C. If the corporation owned real estate, submit a list showing the complete addressles and estimated fair market value/s. If real estate appraisals have
been secured, attach copies.
D. List of principal stockholders at the date of death, number of shares held and their relationship to the decedent.
E. List of officers, their salaries, bonuses and any other benefits received from the corporation.
F. Statement of dividends paid each year. List those declared and unpaid.
G. Any other information relating to the valuation of the decedent's stock.
(If more space is needed, insert additional sheets of the same size)
Rf V- i 506 EX + (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE C-2
PARTNERSHIP
INFORMATION REPORT
ESTATE OF FILE NUMBER
RUTH N. REINECKER 21 09 0171
1. Name of Partnership
Address
2.
3.
4.
5.
Date Business Commenced
Business Reporting Year
City State
Federal Employer I.D. Number
Type of Business Product/Service
Decedent was a ^ General ^ Limited partner. If decedent was a limited partner, provide initial investment $
PARTNER NAME PERCENT
OF INCOME PERCENT
OF OWNERSHIP BALANCE OF
CAPITAL ACCOUNT
A.
B.
C.
D.
6. Value of the decedent's interest $
7
8.
9.
Was the Partnership indebted to the decedent? ................................ ^ Yes ^ No
If yes, provide amount of indebtedness $
Was there life insurance payable to the partnership upon the death of the decedent? ........ ^ Yes ^ No
If yes, Cash Surrender Value $ Net proceeds payable $
Owner of the oolicv
Did the decedent sell or transfer an interest in this partnership within one year prior to death or within two years if the date of death was
prior to 12-31-82?
^ Yes ^ No If yes, ^ Transfer ^ Sale Percentage transferred/sold
Transferee or Purchaser Consideration $
Attach a separate sheet for additional transfers and/or sales.
10. Was there a written partnership agreement in effect at the time of the decedent's death?........ ^ Yes ^ No
If yes, provide a copy of the agreement.
11. Was the decedent's partnership interest sold? .................................. ^ Yes ^ No
If yes, provide a copy of the agreement of sale, etc.
12. Was the partnership dissolved or liquidated after the decedent's death? ................. ^ Yes ^ Nn
If yes, provide a breakdown of distributions received by the estate, including dates and amounts received.
Date
13. Was the decedent related to any of the partners? ................................ ^ Yes ^ No
If yes, explain
14. Did the partnership have an interest in other corporations or partnerships? ................. ^ Yes ^ No
If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest.
• • •- • ~ ~
A. Detailed calculations used in the valuation of the decedent's partnership interest.
B. Complete copies of financial statements or Federal Partnership Income Tax returns (Form 1065) for the year of death and 4 preceding years.
C. If the partnership owned real estate, submit a list showing the complete address/es and estimated fair market valuels. If real estate appraisals have
been secured, attach copies.
D. Any other information relating to the valuation of the decedent's partnership interest.
Zip Code
REV-1507 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE D
MORTGAGES & NOTES
RECEIVABLE
ESTATE OF FILE NUMBER
RUTH N. REINECKER 21 09 0171
All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
TOTAL (Also enter on line
(If more space is needed, insert additional sheets of the same size)
REV-9508 EX+(6-98)
- . SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC.
IN RES DENTEDECEDENTRN PERSONAL PROPERTY
ESTATE OF FILE NUMBER
RUTH N. REINECKER 21 09 0171
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointlyowned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. 1997 Ford Crown Victoria LX Sedan 2,795.00
VIN #--2FALP74W5VX199898
Kelly Blue Book Value
2 Items of Micellaneous Furniture 2,000.00
TOTAL (Also enter on line 5, Recapitulation) I $ 4 795.00
(If more space is needed, insert additional sheets of the same size) .
- REV-1509 EX + (6-98)
SCHEDULE F
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
RUTH N. REINECKER 21 09 0171
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME I ADDRESS (RELATIONSHIP TO DECEDENT
A.
B
C
JOINTLY-OWNED PROPERTY:
ITEM
NUMBER LETTER
FOR JOINT
TENANT DATE
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 % OF
DECD'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENT'S iNTERESI
1. A.
TOTAL (Also enter on line 6, Recapitulation) I $
(If more space is needed, insert additional sheets of the same size)
REV-1510 EX + (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
FILE NUMBER
RUTH N. REINECKER 21 09 0171
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 DESCRIPTION OF PROPERTY
INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND
THE DATE OF TRANSFER.ATTACHACOPYOFTHEDEEDFORREALESTATE.
DATE OF DEATH
VALUE OF ASSET
%OFDECD'S
INTEREST
EXCLUSION
(IFAPPLICABLEJ
TAXABLE
VALUE
1. US Series I Savings Bond 1,328.40 100. 1,328.40
Face Value: $1000.00
Serial Number M0037475431
2 US Series I Savings Bond 1,328.40 100. 1,328.40
Face Value: $1000.00
Serial Number M003745441
3 US Series I Savings Bond 1,328.40 100. 1,328.40
Face Value: $1000.00
Serial Number M003745451
4 US Series I Savings Bond 1,328.40 100. 1,328.40
Face Value: $1000.00
Serial Number M003745491
5 US Series I Savings Bond 1,328.40 100. 1,328.40
Face Value: $1000.00
Serial Number M003745501
6 US Series I Savings Bond 1,328.40 100. 1,328.40
Face Value: $1000.00
Serial Number M003745511
7 US Series I Savings Bond 1,328.40 100. 1,328.40
Face Value: $1000.00
Serial Number M003745461
8 US Series I Savings Bond 1,328.40 100. 1,328.40
Face Value: $1000.00
Serial Number M003745471
9 US Series I Savings Bond 1,328.40 100. 1,328.40
Face Value: $1000.00
Serial Number M003745481
10 US Series I Savings Bond 1,328.40 100. 1,328.40
Face Value: $1000.00
Serial Number M003745521
11 US Series I Savings Bond 1,328.40 100. 1,328.40
Face Value: $1000.00
Serial Number M003745531
TOTAL (Also enter on line 7 Recapitulation) $ 14 612.40
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX + (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s)IEIN Number of Personal Representative(s) _
Street Address
City State
Year(s) Commission Paid:
AttomeyFees Edmund J. Berger, Berger Law Firm, PC
Family Exemption: (If decedent's address is not the same as claimants, attach explanation)
Claimant
Street Address
City State
Relationship of Claimant to Decedent
ESTATE OF FILE NUMBER
RUTH N. REINECKER 21 09 0171
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Auer Cremation Services 431.17
2 Old Country Buffet--Funeral Dinner 62.81
3 Veterans Cremation Society 1,070.00
B.
1
2.
3.
4.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
Zip
Zip
Probate Fees Register of Wills of Cumberland County
5. I Accountants Fees
6.
7.
8
9
Tax Return Preparers Fees
Lowes of Mechanicsburg, PA --materials to repair real estate
Deed Preparation--Berger Law Firm, P.C.
Cumberland County Recorder of Deeds--costs to record deed
750.00
299.00
72.81
100.00
40.50
TOTAL (Also enter on line 9, Recapitulation) I $
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX + (12-03)
SCHEDULE 1
COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT ~
ESTATE OF FILE NUMBER
RUTH N. REINECKER 21 09 0171
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. HCR Manor Care 30.00
Last Illness Expense
2 Mortgage to Cumberland County Redevelopment Authority ~ 5,239.00
3
TOTAL (Also enter on line 10, Recapitulation) I $ 5
(If more space is needed, insert additional sheets of the same size)
RSV-1 ~ 13 EX + (9-00)
_ SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
RUTH N. REINECKER 21 09 0171
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 [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. Ronald Reinecker Lineal 121,312.11
807 Ridge Road
Lewisberry, PA 17339
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 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.
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
_ REV-1514 EX + (12-03)
- COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE K
LIFE ESTATE, ANNUITY
& TERM CERTAIN
ESTATE OF FILE NUMBER
RUTH N. REINECKER 21 09 0171
This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89,
actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit.
Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death from 5-1-89 to 4-30-99,
and in Aleph Volume for dates of death from 5-1-99 and thereafter.
Indicate the type of instrument which created the future interest below and attach a copy to the tax return.
^ Will ^ Intervivos Deed of Trust ^ Other
NAME(S) OF LIFE TENANT(S)
DATE OF BIRTH . ~
NEAREST AGE AT
DATE OF DEATH
TERM OF YEARS
LIFE ESTATE IS PAYABLE
^ Life or ^Term of Years
^ Life or ^Term of Years
^ Life or ^Term of Years
^ Life or ^Term of Years
^ Life or ^Term of Years
1. Value of fund from which life estate is payable ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,$
2. Actuarial factor per appropriate table,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,
Interest table rate- ^3 1/2% ^ 6% ^ 10% ^Variable Rate
3. Value of life estate(Line1multipliedbyLine2) ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,$
NAME(S) OF LIFE ANNUITANT(S) DATE OF BIRTH NEAREST AGE AT
DATE OF DEATH TERM OF YEARS
ANNURY IS PAYABLE
^ Life or ^Term of Years
^ Life or ^Term of Years
^ Life or ^Term of Years
^ Life or ^Term of Years
1. Value of fund from which annuity is payable ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,$
2. Check appropriate block below and enter corresponding (number) , , , , , , , , , , , , , , , , , , , , , , , , , , ,
Frequency of payout - ^ Weekly (52) ^ Bi-weekly (26) ^ Monthly (12)
^ Quarterly (4) ^Serni-annually (2) ^ Annually (1) ^ Other ( )
3. Amount of payout per period,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,$
4. Aggregate annual payment, Line2multipliedbyLine3 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,
5. Annuity Factor (see instructions)
Interest table rate - ^ 3 1/2% ^ 6% ^ 10% ^Variable Rate
6. AdjustmentFactor(seeinstructions),,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,
7. Value of annuity - If using 3 1/2%, 6%, 10%, or if variable rate and period
payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 ...........................$
If using variable rate and period payout is at beginning of period, calculation is:
(Line4xLine5xLine6)+Line3,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,$
NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through
G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13 and 15 through 18.
(If more space is needed, insert additional sheets of the same size)
REV-1644 EX+(3-04) INHERITANCE TAX
__ SCHEDULE L
COMMONWEALTH OF PENNSYLVANIA REMAINDER PREPAYMENT
IN RESIDENTED ~ DENTRN OR INVASION OF TRUST PRINCIPAL FILE NUMBER 21 09 0171
I. ESTATE OF
REINECKER, RUTH N.
(Last Name) (First Name) (Middle Initial)
This schedule is appropriate only for estates of decedents dying on or before December 12, 1982.
This schedule is to be used for all remainder returns when an election to prepay has been filed under the provisions of
Section 714 of the Inheritance and Estate Tax Act of 1961 or to report the invasion of trust principal.
II. REMAINDER PREPAYMENT:
A. Election to prepay filed with the Register of Wills on
(Date)
B. Name(s) of Life Tenant(s) Date of Birth Age on date Term of years income
or Annuitant(s) of election or annuity is payable
C. Assets: Complete Schedule L-1
1. Real Estate .............................. $
2. Stocks and Bonds ......................... $
3. Closely Held Stock/Partnership ............... $
4. Mortgages and Notes .......................$
5. Cash/Misc. Personal Property ................ $
6. Total from Schedule L-1 .................................................... $
D. Credits: Complete Schedule L-2
1. Unpaid Liabilities .......................... $
2. Unpaid Bequests ... .. .....................$
3. Value of Unincludable Assets ................ $
4. Total from Schedule L-2 .................................................... $
E. Total Value of trust assets (Line C-6 minus Line D-4) ................................. $
F. Remainder factor (see Table I or Table II in Instruction Booklet) ....................... .
G. Taxable Remainder value (Line E x Line F) ........................................ $
(Also enter on Line 7, Recapitulation)
III. INVASION OF CORPUS:
A. Invasion of corpus
(Month, Day, Year)
B. Name(s) of Life Tenant(s) Date of Birth Age on date Term of years income
or Annuitant(s) corpus or annuity is payable
consumed
C. Corpus consumed ........................................................... $
D. Remainder factor (see Table I or Table II in Instruction Booklet) ....................... .
E. Taxable value of corpus consumed (Line C x Line D) ................................ $
(Also enter on Line 7, Recapitulation)
REV-1645 EX+(3-84) INHERITANCE TAX
- SCHEDULE L-1
COMMONWEALTH OF PENNSYLVANIA REMAINDER PREPAYMENT ELECTION
INHERITANCE TAX RETURN
RESIDENT DECEDENT
-ASSETS- 21 O9 0171
FILE NUMBER
I. Estate of REINECKER RUTH N.
(Last Name) (First Name) (Middle Initial)
II. Item No. Descri Lion Value
A. Real Estate (please describe)
Total value of real estate $
include on Section II, Line C-1 on Schedule L
B. Stocks and Bonds (please list)
Total value of stocks and bonds $
include on Section II, Line C-2 on Schedule L
C. Closely Held Stock/Partnership (attach Schedule C-1 and/or C-2)
(please list)
Total value of Closely Held/Partnership $
include on Section II, Line C-3 on Schedule L)
D. Mortgages and Notes (please list)
Total value of Mortgages and Notes $
include on Section II, Line C-4 on Schedule L)
E. Cash and Miscellaneous Personal Property (please list)
Total value of Cash/Misc. Pers. Property $
include on Section II Line C-5 on Schedule L
III. TOTAL (Also enter on Section II, Line C-b on Schedule L) $
(If more space is needed, attach additional 8'/z x 11 sheets.)
REV-1646 EX + (3-84) INHERITANCE TAX
SCHEDULE L-2
COMMONWEALTH OF PENNSYLVANIA REMAINDER PREPAYMENT ELECTION
INHERITANCE TAX RETURN
RESIDENT DECEDENT
-CREDITS- 21 O9 0171
FILE NUMBER
I. Estate of REINECKER RUTH N.
(Last Name) (First Name) (Middle Initial)
II. Item No. Description Amount
A. Unpaid Liabilities Claimed against Original Estate, and payable from assets
reported on Schedule L-1 (please list)
Total unpaid liabilities $
include on Section II, Line D-1 on Schedule L)
B. Unpaid Bequests payable from assets reported on Schedule L-1 (please list)
Total unpaid bequests $
(include on Section II, Line D-2 on Schedule L
C. Value of assets reported on Schedule L-1 (other than unpaid bequests listed under
"B" above) that are not included for tax purposes or that do not form a part
of the trust.
Computation as follows:
Total unincludable assets $
(include on Section II, Line D-3 on Schedule L
III. TOTAL (Also enter on Section II, Line D-4 on Schedule L), $
(If more space is needed, attach additional 8'/~ x 11 sheets.)
ttEV-1647 EX + (g-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
RUTH N. REINECKER
This Schedule is appropriate only for estates of decedents dying after December 12,1982.
This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in
possession and enjoyment cannot be established with certainty.
Indicate below the type of instrument which created the future interest and attach a copy to the tax return.
^ Will ^ Trust ^ Other
I. Beneficiaries
NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH AGE TO
NEAREST BIRTHDAY
1.
2.
3.
4.
5.
II. For decedents dvinD on or after July 1.1994. i f a survivina soouse exercised or intends to exercise a riaht of withdrawal within
9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse
exercises such withdrawal right.
^ Unlimited right of withdrawal ^ Limited right of withdrawal
III,
IV.
Explanation of Compromise Offer:
Summary of Compromise Offer:
1. Amount of Future Interest .................................................. $
FILE NUMBER
21 09 0171
Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) ..................... $
2. Value of Line 1 exempt from tax as amount passing to charities, etc.
(also include as part of total shown on Line 13 of Cover Sheet) ...... $
3. Value of Line 1 passing to spouse at appropriate tax rate
Check One ^ 6%, ^ 3%, ^ 0% ................$
(also include as part of total shown on Line 15 of Cover Sheet)
4. Value of Line 1 taxable at lineal rate
Check One ^ 6%, ^ 4.5% ...................... $
(also include as part of total shown on Line 16 of Cover Sheet)
5. Value of Line 1 taxable at sibling rate (12%)
(also include as part of total shown on Line 17 of Cover Sheet) ...... $
6. Value of Line 1 taxable at collateral rate (15%)
(also include as part of total shown on Line 18 of Cover Sheet) ...... $
SCHEDULE M
FUTURE INTEREST COMPROMISE
Check Box 4a on Rev-1500 Cover Sheet
(If more space is needed, insert additional sheets of the same size)
-REV-1648 EX (11-99) (I) SCHEDULE N
SPOUSAL POVERTY CREDIT
. COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX DIVISION (AVAILABLE FOR DATES OF DEATH 01!01/92 to 12131/94)
ESTATE OF FILE NUMBER
RUTH N. REINECKER 21 09 0171
This schedule must be completed and filed if you checked the spousal poverty credit box on the cover sheet.
1. Taxable Assets total from line 8 (cover sheet) ......................................................................................
2. Insurance Proceeds on Life of Decedent ..............................................................................................
3. Retirement Benefits ................................................................................................................................
4. Joint Assets with Spouse ......................................................................................................................
5. PA Lottery Winnings ..............................................................................................................................
6a. Other Nontaxable Assets: List (Attach schedule if necessary) .. 6 a.
6
6. SUBTOTAL (Lines 6a, b, c, d) ..............................................................................................................
7. Total Gross Assets (Add lines 1 thru 6) ...............................................................................................
8. Total Actual Liabilities ............................................................................................................................
9. Net Value of Estate (Subtract line 8 from line 7) ...................................................................................
If line 9 is greater than $200,000 -STOP. The estate is not eligible to claim the credit. If not, continue to Part II.
Income: '• '~ 7tHK: "
a. Spouse ............................. 1a.
b. Decedent ......................... 1 b.
c. Joint ................................. 1 c.
d. Tax Exempt Income ......... 1d.
e. Other Income not
listed above .....................
1e.
f. Total ................................. 1 f.
4. Average Joint Exemption Income Calculation
4a. Add Joint Exemption Income from above:
(1~ + (2f)
TAX YEAR: 19
+ (3f)
1
3c.
3e.
19
40
129,407.40
(-3)
4b. Average Joint Exemption Income ............................................................................................................... -
If line 4(b) is greater then $40, 000 -STOP. The estate is not eligible to claim the credit. If not, continue to Part III.
1. Insert amount of taxable transfers to spouse or $100,000, whichever is less ..................................... L
2. Multi I b credit ercenta a see instructions 2.
pY Y p 9 ( ) ....................................................................................
3. This is the amount of the Resident Spousal Poverty Credit. Include this figure
in the calculation of total credits on line 18 of the cover sheet .............................................................. 3.
4. For Nonresidents, enter the ratio of the decedent's gross estate in PA to the value of the
decedent's gross estate ........................................................................................................................ 4.
5. Multiply line 3 by line 4 and enter the total here. This is the amount of the Nonresident Spousal
Poverty Credit. Include this figure in the calculation of total credits on line 18 of the cover sheet .......... 5.
2f.
REV~~1649 EX+(6-96)
• ~ COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
ESTATE OF
SCHEDULE O
ELECTION UNDER SEC. 9113(A)
(SPOUSAL DISTRIBUTIONS)
FILE NUMBER
RUTH N. REINECKER 21 09 0171
Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act.
If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust.
This election applies to the Trust (marital, residual A, B, By-pass, Unified Credit, etc.).
If a trust or similar arrangement meets the requirements of Section 9113(A), and:
a. The trust or similar arrangement is listed on Schedule 0, and
b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule 0,
then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or sim-
ilarproperty treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule 0, the personal
representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of
the trust or similar arrangement included as a taxable asset on Schedule 0. The denominator is equal to the total value of the trust or similar arrangement.
Part A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's
survivin~~use under a Section 91.13 (A) trust or similar arrangement.
Description Value
Part A Total $
Part B: Enter the descri tion and value of all interests included in Part A for which the Section 91 13 A election to tax is bein made.
Description Value
Part B Total $
(If more space is needed, insert additional sheets of the same size)
' REV-1500 Discount, Interest and Penalty Worksheet
Discount Calculation
Total Amount Paid within three calendar months of the decedent's date of death: 5.459.04
Discount: 272.95
Interest Table
Year Days Delinquent
this time period Balance Due
this year Interest
this period
Before 1981
1982
1983
1984
1985
1986
1987
1988 throu h 1991
1992
1993 throu h 1994
1995 throu h 1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
TOTALS
Penalty 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:
BERGER LAW FIRM, P.C.
ATTORNEY AT LAW
2104 MARKET STREET
CAMP HILL, PA 17011
TELEPHONE: (717) 920-8900
FACSIMILE: (717) 920-8901
EMAIL: tber er s ber~erlawfirm.net
June 23, 2009
Register of Wills
County Courthouse
1 Courthouse Square
Carlisle, PA 17013
Re: Estate of Ruth N. Reinecker, File Number: 21090171
Dear Sir or Madam:
Enclosed please find for filing the original and a copy of the Inheritance Tax
Return for the above indicated estate.
If you have any questions regarding this matter please feel free to contact me.
Sincerely,
~o
~~
Edmund "Tad" Berger t ~~ ~
_:~ :T_
^rJ~n
C~ -,
C"~ L...
<"~ C3 ~~
(~
-D --i
a
~:~
.~, -
~.. -
c ~:
p `:i. .. 7
e::...
y. - .
. ,_~:
~,~
~~;
v;
~, ~ ~~_
~ ;:
~`~
:~~' ,
~~_ -.,
-'~rrrrn - ~,
ss
U
Q~
~`
-.
t~~~~'~EC' ~rlt~E ;~;~
R'"C ~.
~~, rr;~ - L,~:;,~
2009 JUN 30 A~ I ~ 18
~i
V
a+
N
i
LL
U
~ ~ r
N ~
~ O
~ ~ ti
~ ~
~- +~ Q
~ d
~ 2
W ~
GNU
W
00
~ L M
. N t (~ ~
,~ r
o~Na
a
a;tio~;
tIJ ~, ~ -
~.+ ~ H
.~ _ ~ ~L
~UVV
r