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Home My WebLink About07-22-091556041114 ""' 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 280601 ~ Cl~ ~ ~`~~ Harrisburo PA 17128-0601 RESIDENT DECEDENT ~ C J ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 204-03-5557 04032009 03191919 Decedent's Last Name Suffix Decedent's First Name MI PECHART ELIZABETH I (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 IN DUPLICATE WITH THE REGISTER OF WILLS 1. Original Return 0 2. Supplemental Return ~ 3. Remainder Return (date of death priortc 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 0 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of WiII) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT- THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ROBERT G. FREY 717-243-5838 Firm Name (If Applicable) FREY & TILEY First line of address 5 SOUTH HANOVER STREET Second line of address City or Post Office State ZIP Code CARLISLE PA 17013 REGISTER WILLS USE (SI~ItY ~..._.. ~ •..nJ :~ ~ r._ -- ~ .._ _ r-~ ,_ s - ~ ~, Iv .-_.... _. _} -T., "a _. ~ „ E`PILED ~ `~ .:~ L`~ ;, Correspondent's a-mail address: RFREY@ FREYTILEY . COM Under penalties of perjury, I declare that 1 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 PER~Ot~J.RESPOAIBL/E OR FIL~ RET~~~~~ ~~ [~AT~ /~ ADDRESS SIGNATU F P Pf'~~ROTH~R TF ADDRESS ~ ~11~ /1~ Sn ~ L 1556041114 TIVE PLEASE USE ORIGINAL Side 1 'a / 7~~~ DATE zZ v '~..r It's (< PFl 17v13 ONLY 15056041114 J c~ J 15056042115 REV-1500 EX Decedent's Social Security Number ~ecedent'sName: ELIZABETH I PECHART 204-03-5557 RECAPITULATION 1. .......................................... Real estate (Schedule A) 1, . NONE 2. Stocks and Bonds (Schedule B) ..................................... . 2. NONE 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. 2 2 9 8 2 4 . 0 0 6. Jointly Owned Property (Schedule F) Separate Billing Requested ....... . 6. 32 62.0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) OSeparate Billing Requested ....... . 7 NONE 8. Total Gross Assets (total Lines 1-7) ................................. . 8. 2 3 3 0 8 6. 0 0 9. Funeral Expenses & Administrative Costs (Schedule H) .................. . 9. 2 4 5 0 7 . 0 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............. . 10. NONE 11. Total Deductions (total Lines 9 & 10) ................................ . 11. 2 4 5 0 7 . 0 0 12. Net Value of Estate (Line 8 minus Line 11) ............................ . 12. 2 O 8 5 7 9 . O O 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... . 13. O . 0 0 14 Net Value Subject to Tax (Line 12 minus Line 13) ...................... . 14. 2 O 8 5 7 9 . 0 O 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 15. 0. 0 0 16. Amount of Line 14 taxable at linealratex.o 45 208579.00 16, 9386.00 17. Amount of Line 14 taxable at sibling rate X • 12 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X . 15 18. O . 0 0 19. TAX DUE .......................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 9386.00 0 L 15056042115 15056042115 J REV-1500 EX Page 3 204-03-5557 Decedent's Complete Address: File Number 21-09-0335 DECEDENT'S NAME ELIZABETH I PECHART DECEDENT'S SOCIAL SECURITY NUMBER 204-03-5557 STREET ADDRESS CITY CARLISLE STATE PA ZIP 17015 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 8940.00 C. Discount 447.00 (1) 9386.00 Total Credits (A + B + C) (2) 9387.00 3. Interest/Penalty if applicable D. Interest E. Penalty 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) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00 1.00 0.00 0.00 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: f rr d t f h rt Yes ^ No ^X : ...................................... rans e e e prope y t a. retain the use or income o . b. retain the right to designate who shall use the property transferred or its income : ................ ^ ^ c. retain a reversionary interest; or ..................................................... . ^ 0 d. receive the promise for life of either payments, benefits or care? ............................ . ^ ^ If death occurred after December 12, 1982, did decedent transfer property within one year of death 2 . 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-1508 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN ESTATE OF FILE NUMBER Elizabeth I Pechart 21-09-0335 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) z» REV-1509 EX+ (6-98) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN ESTATE OF FILE NUMBER Elizabeth I Pechart 21-09-0335 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 A. Carolyn E. Link B. C. JOINTLY-OWNED PROPERTY: ADDRESS 412 Westwood Drive West Deptford, NJ 08096 RELATIONSHIP TO DECEDENT Daughter 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 JOINTLV~HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A. 8/28/00 Citizens Bank Acct. no. 6140773318 6,523 50.00% 3,262 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 TOTAL (Also enter on line 6, Recapitulation) $ 3,262 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & IN RES DENTEDECEDENTRN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Elizabeth I Pechart Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Funeral home 10,375 2. Funeral lunch 454 3. Flowers 31 g 4. Facility rental 100 B. 1 2 3 4. 5. 6. 7. 8. VIINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City Year(s) Commission Paid: State Zip Attorney Fees Family Exemption: (If 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 Tax Return Preparer's Fees Hospice, final medical bill Zip 1,500 200 11, 560 TOTAL (Also enter on line 9, Recapitulation) ~ $ 24 (If more space is needed, insert additional sheets of the same size) ~~ Citizens Bank May 15, 2009 ROBERT G FREY 5 SOUTH HANOVER ST CARLISLE PA 17013 Estate of ELIZABETH I PECHART Date of Death: Apr 03, 2009 SSN: 204-03-5557 Dear Sir/Madam: 525 William Penn Place Suite 153-2618 Pittsburgh, PA 15219 In accordance with your request, the attached information sheet has been provided in the above decedent's name as of his/her date of death. For IL or LC accounts, contact our Loan Department at 1-800-708-6680. For all other inquiries, please call 888-999-6884 Sincerely, Operations Services ~~ Citizens Bank Account Number 6100746909 Account Title ELIZABETH I PECHART Date O ened 6/6/1966 Account Tye Checking Principal Balance as of DOD $43307.28 Interest from Last Posting to DOD $ .00 Account Balance as of DOD $43307.28 YTD Interest to DOD $9.97 Citizens Ban~C Account Number 6100905810 Account Title ELIZABETH I PECHART Date O ened 10/2/2000 Account Type Checking Principal Balance as of DOD $50343.05 Interest from Last Posting to D_OD $ .00 Account Balance as of DOD $50343.05 YTD Interest to DOD $191.18 ~~ Account Number 6254394481 Account Title ELIZABETH I PECHART Date O ened 10/31/2008 Account Type Time De osits Principal Balance as of DOD $101647.35 Interest from Last Posting to DOD $54.72 Account Balance as of DOD $101702.07 YTD Interest to DOD $1313.57 a~ Citizens Bank Account Number 6140773318 Account Title ELIZABETH I PECHART CAROLYN E LINK Date O ened 8/28/2000 Account Tye Time Deposits Principal Balance as of DOD $6517.50 Interest from Last Posting to DOD $5.14 Account Balance as of DOD $6522.64 YTD Interest to DOD $51.16 LAST [SILL AND TESTAPIENT OF ELIZABETH I. PECHART I, ELIZABETH I. PECHART, of 1196 York Road, Mechanicsburg, Cumberland County, Pennsylvania, declare this instrument to be my Last Will and Testament, in manner and form following: 1. I hereby expressly revoke all [dills and Codicils heretofore made by me. 2. I hereby direct my Executor to pay all my just debts, funeral and administrative expenses out of my estate, as soon as practicable after my death. 3. I direct that all taxes that may be assessed in consequence of my death of whatever nature and by whatever jurisdiction imposed shall be paid out of my estate as a part of the administration of my estate. 4. Should my husband, Robert H. Pechart, survive me for a period of thirty days following my death, I devise and bequeath the remainder of my estate to Robert H. Pechart. 5. Should my husband, Robert H. Pechart, predecease me or die on or before the thirtieth day following my death, I give, devise and bequeath the remainder of my estate in equal shares to my children, Carolyn E. Link, Donald R. Pechart and T9illiam O. Pechart; or to the issue, per stirpes, of any of them who should predecease me. 6. I nominate and appoint Commonwealth National Bank, Harrisburg, Pennsylvania, Trustee of the share of any beneficiary who may be a minor. The income and/or principal of said trust may be accumulated or expended for the maintenance, education and support of such beneficiary as my Trustee in its sole discretion may determine; and my Trustee, in the expenditure of income and/ or principal for-such purposes, may, at its discretion, apply the same directly without the intervention of a guardian or pay the same to any person having the care or control of said beneficiary - 1 - or with whom the beneficiary resides, without duty on the part of the Trustee to supervise or inquire into the application of the funds by any person to whom any payment is so made. The balance of such income and/or principal shall be paid to such beneficiary upon reaching majority or to such beneficiary's estate in the event of death prior thereto. 7. I nominate and appoint my husband, Robert H. Pechart, as Executor of this my Last Will and Testament; and as substitute Executors I nominate and appoint my children, Carolyn E. Link, Donald R. Pechart and 44illiam O. Pechart. 8. I direct that my personal representative and Trustee, as well as their successors, shall not be required to file bond or security in any jurisdiction. IN WITNESS [VHEREOF, I have hereunto set my hand and seal this I ~..~ day of September, 1985. (~~ / GC' ~4 e' ~ .~ ..~ ~~ ?Z ~ ( SEAL ) Elizabeth I. Pechart WITNESS: ~~ ~v .t~L~:.!1 lD.n ~ - 2 - COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND I, Elizabeth I. Pechart, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before me, by Elizabeth I. Pechart, Testatrix, this I/,JA day of September, 1985. Te tatrix ~ c.eJ C 1~1 ~J7 h ~C~ 1. C7 ., _ _? COMMONWEALTH OF PENNSYLVANIA : SS. COUNTY OF CUMBERLAND We, Roger M. Morgenthal and Laura A. Bistline, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testatrix, Elizabeth I. Pechart, sign and execute the instrument as her Last Will; that she signed will- ingly and that she 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 Will as witnesses; and that to the best of our knowledge the Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me, by Roger M. Morgenthal and Laura A. Bistline, witnesses, this `/~ of September, 1985. day Wit ess ~j `v D 1,! (~ititr~~e.VYt r Witness ~-,~ w~. ~\ Xo v - - - ~r~ ~. __ _:.. _~&7 - 3 - REV-1513 EX+ (11-OS) Pennsylvania SCHEDULE J DEPARTMENT OFREVENUE INHERITANCE TAX RETURN BENEFICIARIES ESTATE OF FILE NUMBER Elizabeth I Pechart 21-09-0335 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).] 1. Carolyn E. Link 2. Donald R. Pechart 3. William 0. Pechart Daughter one-third one-third one-third ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, 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. I $ If more space is needed, insert additional sheets of the same size.