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HomeMy WebLinkAbout07-07-09 (2)J 7,5056041,1,14 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 Box 2sosol , r , Harrisburg, PA 17128-osol RESIDENT DECEDENT ~ ~ ~~ ` ~ Ci~~`i~` ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 174-05-1334 01152009 08091917 Decedent's Last Name Suffix Decedent's First Name MI KELLER DORCAS M (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 0 L Original Return 4. Limited Estate 0 6. Decedent Died Testate (Attach Copy of Will) [~ 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 0 2. Supplemental Return 0 4a. Future Interest Compromise (date of death after 12-12-82) 0 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 3. Remainder Return (date of death prior to 12.13-82) 5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes 0 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number STEPHEN D. TILEY 7172435838 Firm Name (If Applicable) REGISTER OF WILLS USE ONLY FREY AND TILEY ,-,, ~r~ -E,. ,.~ First line of address ~ ~, . T ~: (y ~ c_... _ 1. 5 SOUTH HANOVER STREET ~~ ~ ::} Second line of address :;. ! ~y r~ t , ~ ,t :'' r City or Post Office CARLISLE ~ _.. s ~ DA ~ ~ ,, , .. j - ~ State ZIP Code CiC:. ~ ~. r-:., PA 17013 =D~ ~ ~ ~:~` -;, . Ca 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 best of my knowledge and belief, it is true, correct and com fete. Declaration of arer other than the ersonal re resentative is based on all information of which re arer has an knowled e. SIGNATURE OF S BLE FO~} FILING RETURN DATE __ ~ "'.d' . . ~/a .s/ 7 / ~ CJ EARL R. KELLER, 46 TUNBRIDGE LANE, CARLISLE, PA 17013 SIG U REPAR R OTH~.,R THAN REPRESENTATIVE DATE l ~ ~, '~ ~; ~ ~- ADDRES STEPHEN D. TILEY, S SOUTH HANOVER STREET, CARLISLE, P 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 `„~ 150560411,14 1,5056041,],14 J REV-1500 EX 15056042115 Decedent's Social Security Number oecedent'sName: DORCAS M KELLER 174-05-1334 RECAPITULATION 1. Real estate (Schedule A) ........................................... 1. NONE 2. Stocks and Bonds (Schedule B) ...................................... 2. 12 3 3 . 7 6 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. NONE 4. Mortgages & Notes Receivable (Schedule D) ............................ 4. NONE 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...... .. 5. 3 8 7 7 1.62 6. Jointly Owned Property (Schedule F) Separate Billing Requested ....... . 6. NONE 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) OSeparate Billing Requested ....... . 7 NONE 8. Total Gross Assets (total Lines 1-7) ................................. . 8. 4 O 0 0 5. 3 8 9. Funeral Expenses & Administrative Costs (Schedule H) .................. .. 9. 13 3 0 6 . 2 6 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............. . 10. 9 3 3 . 0 3 11. Total Deductions (total Lines 9 & 10) ................................ . 11. 14 2 3 9 . 2 9 12. Net Value of Estate (Line 8 minus Line 11) ........................... .. 12. 2 5 7 6 6 . 0 9 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .................... . . . 13. 0 , 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... . 14. 2 5 7 6 6 . 0 9 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 1 5. O. O O 16. Amount of Line 14 taxable at lineal rate X .0 4 5 16. 0. 0 0 17. Amount of Line 14 taxable at sibling rate x - 12 $17 , 17 7 . 3 9 17, 2 0 61.0 0 18. Amount of Line 14 taxable at collateral rate x. 15 $ 8, 5 8 8. 7 0 18. 12 8 8. 0 0 19. TAX DUE .......................................................19. 20, FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 3349.00 0 L 15056042115 15056042115 REV-1500 EX Page 3 174-05-1334 Decedent's Complete Address: File Number 21-09-00065 DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER DORCAS M KELLER 174-05-1334 STREET ADDRESS 801 NORTH HANOVER STREET CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments $3,000.00 C. Discount $157.89 3. Interest/Penalty if applicable D. Interest E. Penalty (1) 3349.00 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. (5) A. Enter the interest on the tax due. (5A) 3157.89 0.00 0.00 191.11 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 191.11 Make Check Payable fo: REGISTER OF W/LLS, 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 : ...................................... . b. retain the right to designate who shall use the property transferred 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 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 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 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. zn REV-1503 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER Keller Dorcas M. 21-09-00065 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 44 shares Metlife common stock at $28.04 per share. See Exhibit "A" attached $1,233.76 TOTAL (Also enter on line 2, Reca (If more space is needed, insert additional sheets of the same size) z1 ~ REV-15o8EX+(6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. COM NDHERTANCECTAXRETURNANIA PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Keller Dorcas M. 21-09-00065 Include the proceeds of litigation and the date the proceeds were received by the estate. (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS _ ESTATE OF FILE NUMBER Keller, Dorcas M. 21-09-00065 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION annul tNT A. B 1 1 2 3 4. 5. 6. 7. FUNERALEXPENSES~ Hoffman-Roth Funeral Home JlINISTRATIVE COSTS: Persona{ Representative's Commissions Name of Personal Representative(s) Street Address City Year(s) Commission Paid: State Attorney Fees Frey and Tiley Family Exemption: (1f decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Relationship of Claimant to Decedent Probate Fees Accountant's Fees Frey and Tiley Tax Reiurn PreparePs Fees Frey and Tiley Short Certificates Zip Zip $10,673.26 $2,500.00 $125.00 $0.00 0 $8.00 TOTAL (Also enter on line 9, Recapitulation) ~ $ 1 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ ~ 12-08) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER Keller Dorcas M. 21-09-00065 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. REV-1513 EX+ (11-OS) pennsylvania ~ SCHEDULE J DEPARTMENT OF REVENUE ~ BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Keller. Dorcas M FILE NUMBER ~ ~ nn nnnc c 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. 2116 (a) (1.2).] Lois A. Davis Niece 1/12th share 84 Winchester Gardens, Carlisle, PA 17013 2. Doris A. Fraker Niece 1/12th share 1341 Georgetown Circle, Carlisle, PA 17013 3. William Paul Keller Nephew 1/6th share 1 Meadowview Drive, Carlisle, PA 17013 4, Minnie K. Knouse Sister 1/6th share 205 Todd Circle, Carlisle, PA 17013 5. Emma K. McBride Sister 1/6th share 1913 Esther Drive, Carlisle, PA 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THR OUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ O If more space is needed, insert additional sheets of the same size. SCHEDULE J BENEFICIARIES (Continued) A. Taxable Bequests: Relationship g. Lillian K. Hocker sister 825 N. Hanover St., Apt. 203 Carlisle, PA 17013 7. Earl R. Keller brother 46Tunbridge Lane Carlisle, PA 17015 Amount share of esta 1{6th 1/6th LAST WILL AND TESTAMENT OF DORCAS M. KELLER I, Dorcas M. Keller, of North Middleton Township (801 North Hanover Street), Cumberland County, Pennsylvania 17013, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Wilf and Testament, hereby revoking and making void any and all Wills and Codicils heretofore made. FIRST 1 direct the payment of my just debts and funeral expenses as soon after my death as may be convenient. I direct that all federal and Pennsylvania estate taxes, Pennsylvania inheritance taxes, and generation-skipping transfer tax payable as a result of my death, not limited to taxes attributable to property passing under this Will, shall be paid by my Executor from my residuary estate, including any part of my residuary estate that otherwise qualifies for a deduction for federal estate tax purposes. I direct my Executor not to seek reimbursement for any tax so paid from any beneficiary under this Will, heir of mine, or other transferee of property included,in my gross estate. SECOND f declare that I am unmarried and that I have no children. THIRD All the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, l give, devise and bequeath as follows: (a) One-sixth (1/6) to be divided equally between Lois Davis and Doris Fraker, daughters of my sister, Hilda K. Arnold. (b) One-sixth (1/6) to the son of my brother, H. Paul Keller, to wit: my nephew William Paul Keller. (c) One-sixth (1/6) to my sister, Minnie K. Knouse: (d) One-sixth (1/6) to my sister, Emma K. McBride. (e) One-sixth (1/6) to my sister, Lillian K. Rocker. (f) One-sixth (1/6) to my brother, Earl R. Keller. I direct that the share of any brother or sister or niece or nephew who predeceases me shall be distributed to his or her issue, per stirpes. I have made no provision for my sister, Hilda K. Arnold, not out of any less lover for her, but rather because of her current circumstances. In the event any such brother or sister or niece or nephew should predecease me without leaving issue, that share shall lapse and be added to the other shares. A Lnst Wil! and Testament of Dorcas M. K¢ller Page 1 of 3 FOURTH !, ~ I hereby nominate, constitute and appoint my said brother, Earl R. Keller, as Executor of this my Last Will and Testament. In the event of the renunciation, death, resignation or inability to act for any reason whatsoever of my said brother, I nominate, constitute and appoint my nephew, Jay W. McBride, Jr., as Executor of this my Last Will and Testament. I further direct that no bond or other security shall be required of any Executor or Executrix appointed in this Will for the performance of his, her or its duties in any jurisdiction in which he, she or it may be called upon to act. The terms Executor or Executrix may be used interchangeably in this Will and shall refer to any Executor or Executrix appointed in this will, or any other Administrator appointed by a court of ~~ competent jurisdiction. FIFTH In addition to, and not in limitation of, the powers conferred by law or by other provisions of this Will, my Executor shall have the following powers, each of which may be exercised from time to time by my Executor in his sole discretion: i- ~, `' ! (a) To retain in the form received, and to sell either at public or private sale, or to distribute in kind, any real or personal property. E': I (b) To manage both real and personal property. (c) To invest and reinvest in all forms of property, notwithstanding the fact that any or all of the investments made are of a character or size which but for this expressed authority would not be considered - a proper for an Executor. (d) To exercise any option or rights arising from the ownership of ~, ~1 IVe$tFliel~l$.. E '' (e) To compromise claims without court approval and without the consent of any beneficiary. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament, written on three (3) pages (including notary page), this 18th day of September, 2006. ya, °~zwr ~ 1 ,C~ (SEAL), Dorcas M. Keller Signed, sealed, published, and declared by Dorcas M. Keller the Testatrix above named, as and for her Last Will and Testament, in our presence, who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. -~; >~ i i Lasl Will and Testament of Dorcas M. Keller Page 2 of 3 COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF CUMBERLAND ) We, Dorcas M. Keller, the Testatrix in, and --~~~~~~' ,= %-'~~ and /y,,~/ ~• 6~e~~ ,the witnesses, to the Last Will and Testament, the attached or foregoing instrument, who have signed the instrument, having been duly qualified according to law do depose and say: a. that I, the Testatrix, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament, that I signed it willingly and as my free and voluntary act for the purposes therein expressed; and that we, the witnesses, were present and saw the Testatrix sign and execute the instrument as her Last Will and Testament, that she signed it 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 Last Will and Testament as a witness and that to the best of our knowledge the Testatrix was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. ~~9-0~~ `~rJ,~'~ Dorcas M. Ke!!er 'o -~< /7 CL_~ Subscribed, sworn to and acknowledged before me by the Testatrix and the witnesses above-named, this 18th day of September, 2006. Notary Public NOTARlA1 SEAL ROBERTG FREY NOTARY PUBLIC ®0~9h ~ Carlisle CumbeAand County PA My commission Expires June 4 2010 +'. _: , Last Will and Testament of Dorcas M. Keller page j of 3 Yahoo! My Yahoo! Mail More Make Y! My Homepage New User? Sign Up Sign In Help "+!'° ... ,- ,~.:~+_, '. ~ f fir, ./+ _.. ..... :: !-,~-r : ~ ~ #`1M. ~.,« E Search _ WEB SEARCH - ..,, Dow 0.36°!o Nasdaq ' 0.47% Tuesday, June 9, 2009, 11:49AM ET - U.S. Markets close in 4 hours and 11 minutes. GET GiUt3TE~, Finance Search MetLife, Inc. (MET) ~~~~ / - AMEiitTRAD~ FREE TRADES ''-J-~1'~ ' ' _- - -`aF:E ScCUr~ac7 lli. _.~,,,_~~,,,,,,_ Historical Prices SET DATE RANGE Trade Now ~t• .._.. Get Historical Prices for: ' ~ CO AdVERTISEMENT •'! Daily Start Date: ! )an~~ ~ 15 2009: Eg. Jan 1, 2003 ~' Weekly ~' Monthly End Date: ~ )an ; } 15 2009 Dividends Only '~ Get Prices ~? PRICES At 11:34AM ET: 32.63 $ 0.15 (0.46%) First ~ Prev ~ Next ~ Last Date Open High Low Close Volume 15-Jan-09 Adj Close* 27.58 29.67 26.31 28.04 10,892,200 28.04 " Close price adjusted for dividends and splits. First ~ Prev ~ Next ~ Last Download To Spreadsheet ~£' l~~ "at&t ~v-: n0~ J~St 5~~~. ~}Cl~,~,ldil~. TFte I~~kj~ E71x ~G srnartphone. This ~F~j>ag ~a~ i~ ~[t. ms~~f, . L~tcQct, y'"' ~' Go ~~orr}err,ait t~~camera Syv;kh ftasttl) to yaur iavorlte tv3P3 tai Qulckoffiice' apt:s tike Wocd and Excel' - ~uickty, ~asity, bri~iantt}~. T:~i:~~~ur. t:5r'itr~~. ~r~~ saU?~ir~ x~t.r~_°°Cinr~ ~~I~ ~~ QUANTITY ITEM DESCRIPTION I TEMS BROUGHT AFTER ADMISSIO N AFGHANGr~,,,5 ,~je/ DESCRIPTION OF ITEM DATE SIGNATURE BEDSPREAD i BIBLE drne Goa-,~.. 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ORIGINAL INVENTORY LEVEL OF CARE CHANGE FINAL INVENTORY DATE DATE % /S-v~ DATE he lie ~ IJaVec1S CHURCH OF GOD NOME, INC INVENTORY OF PERSONAL EFFECTS 0~ G6~@f ORRSTOWN s~ A Tradition of Excellence June 16, 2009 To: Frey & Tiley 5 South Hanover Street Carlisle PA 17013 From: Traci Yohe Orrstown Bank Customer Service Center PO BOX 250 Shippensburg, Pa 17257 Re: Estate of Dorcas M Keller Date of death January 15, 2009 IT IS HERERBY CERTIFIED THAT THE ABOVE NAMED DECEDENT, ON THE ABOVE DATE, HAD THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK: CHECKING ACCOUNT Account # Title of Account Date opened Principal Accrued Interest 106003914 Dorcas M Keller 07/19/05 37,332.85 0.00 Earl R Keller SA VINGS ACCOUNT Account # Title of Account Date opened Principal Accrued Interest CERTIFICATE OF DEPOSIT Account # Title of Account Date Opened Principal Accrued Interest ~~ P.O. Box 250 •Shippensburg, PA 17257 • 717.530.3530 • 717.532.4143 fax