HomeMy WebLinkAbout12-04-09 (2) ~ - _. __
J 15056041181
REV-1500 EX (06-05)
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes cqunty Code Year File Number
Po Box 280601 INHERITANCE TAX RETURN ~,) /' ~,~ `
Harrisburg, PA 17128.0601 RESIDENT DECEDENT ••< ( l l ~ 1
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
167-22-8754 02212009 10261929
Decedent's Last Name Suffix
Decedent's First Name MI
REEHER
JOYCE
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name
KENNETH MI
REEHER R
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE pVALS BELOW
® 1. Original Retum Q 2. Supplemental Retum
Q 3. Remainder Retum (date of death
Q 4. Limited Estate Q
4a. Future Interest Compromise (date of
d prior to 12-13-82)
Q 5. Federal Estate Tax Retum Re
uired
® 6. Decedent Died Testate
(Attach Copy of VIII) eath after 12-12-82)
Q 7. Decedent Maintained a Living Trust
(Attach Copy of Trust) q
8. Total Number of Safe Deposk Boxes
Q 9. Litigation Proceeds Received Q 10. Spousal Poverty Credit (date of death
b
t
Q 11. Election to tax under Sec
9113(A)
e
ween 12-31-91 and 1-1-95)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED
ALL C .
(Attach Sch. O)
Name .
ORRESPONDENCE AND CONFIDENTIAL TAX INWRMATION SHOULD BE DIRECTED T0:
KENNETH REEHER Daytime Telephone Number
717-761-1029
Firm Name (If Applicable) _ _
~~~VIJILR aw usE~11LY ~?
First line of address C
n ~ r.,
cV'>
i
` a "7
3829 CARRIAGE HOUSE DRIVE ~ I
t #~+`?
r .c t~.7
Second line of address
~ ,
Z
City or Post Office "
State ZIP Code ~fILED t' `
CAMP HILL
PA 17011
Correspondent s e-mail address:
Under penakies of pery'ury, 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~PE~2SON RESP(aNSI~ F~ FILING RETURN
Side 1
L,~, 15D56D41181
WK9P PAN13i-001 109
15056047181
J
S~'
E
J 15056042182
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: JOYCE REEHER
RECAPITULATION 16 7 - 2 2 - $ 7 5 4
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.
7. Jointly Owned Property (Schedule F) (Separate Billing Requested .......
Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) Se arate Billin R
0 p 9 equested........ 6.
7. 4 , 17 3 . $ 4
4 4, 0 3 8. 0 6
8. Total Gross Assets (total Lines 1-7) .......................
.............
8. 4 8 , 211.9 0
9. Funeral Expenses 8 Administrative Costs (Schedule H)....... .
.............
9.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................ 10.
11. Total Deductions (total Lines 9 & 10)........... .
... ....................
11.
12.
13. Net Value of Estate (Line 8 minus Line 11) ......... .
....................12.
Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ........................ 13.
48,211.90
14. Net Value Subject to Tax (Line 12 minus Line 13)
..................... ... 14. 4 $ , 211.9 0
TAX COMPUTATION -SEE INSTRUCTION
S FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(ax1.2)X.o_ 22, 826.85 15
16.
Amount of Line 14 taxable .
at lineal rate X .0 45 2 5
3 8 5
05
17. ,
.
Amount of Line 14 taxable 1s. 1,142.33
at sibling rate X .12
18.
Amount of Line 14 taxable 17.
at collateral rate X .15
18.
19. TAX DUE .........................................................19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
15D56042182
wxae r~wi77-oo~ ios
15D56042182
1,142.33
0
J
REV-1500 EX Page 3
Decedent's Complete Address:
1 t
F(le Number
JOYCE REEHER
STREET ADDRESS
3829 CARRIAGE HOUSE DRIVE
clrv
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
C. Discount
3. Interest/Penalty if applicable
D. Interest
E. Penalty
1,142.33
Total Credits (A + B + C) (2)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. otal InteresUPenalty (D + E) (3)
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. (56}
Make Check Payable to: REGISTER OF WILLS, AGENT
1,142.33
1,142.33
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and:
a. retain the use or income of the ro Yes No
P perry transferred :.......................................................................................... ^
b. retain the right to designate who shall use the property transferred or its income :............................................ ^
c. retain a reversionary interest; or .....................
...........................................................
..........................................
d. receive the promise for life of either payments, benefits or care? ................ .
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. 0 ^
3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? .............. ^
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a benefiaary designation? .........................................................................
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
For dates of death on or after July 1,1994 and before January 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surv'nring 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 chiki 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.
wxae ru~i~i-oo~ iov
REV-1502 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
1
SCHEDULE A
REAL ESTATE
FILE NUIWIBER
JOYCE REEHER
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
exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both haul reasonable know) pace at which property would be
Real property which is of ~ edge of the relevant facts.
j ndy-owned with rtght of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION VALUE AT DATE
OF DEATH
1.
TOTAL (Also enter on line 1, Recapitulation) I S
Pu+~~~ uo. iov (If more space Is needed, insert adddional sheets of the same size)
REV-1503 EX+ (6-98)
SCHEDULE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
JOYCE REEHER
1 ~
FILE NUMBER
All properly jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION
1.
VALUE AT DATE
TOTAL (Also enter on line 2, Recapitulation) +$
+p r,wi~: oos iog (If more space Is needed, insert additional sheets of the same size)
REV-1504 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE C
CLOSELY-HELD CORPORATION,
PARTNERSHIP OR
SOLE-PROPRIETORSHIP
ESTATE OF
FILE NUMBER
JOYCE REEHER
Schedule C-1 or C-2 (including all supporting information) must be attached for each cbseyfield corporation/partnership interest of the decedent, other than a
sole-propr~torship. See instructrons for the supporting information to be submitted for sole-proprietorships.
ITEM
NUMBER
1.
-006 109
VALUE AT DATE
TOTAL (Also enter on line 3, Recapitulation) I $
(If more space is needed, insert additional sheets of the same size}
REV-1505 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE C-1
CLOSELY-HELD CORPORATE
STOCK INFORMATION REPORT
wrwr~vr
JOYCE REEHER
1. Name of Corporation
Address
City
2. Federal Employer I.D. Number
3. Type of Business
4.
Business Reporting Year..
Product/Service
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. 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 $ Date
Attach a separate sheet for additional transfers and/or sales.
9. 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.
...............
10. Was the decedent's stock sold? . ........................... ^Yes ^ No
yes, provide a copy of the agreement of sale, etc.
11. 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.
12. 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.
__-._._.__. _,..~ ~ ...,<..,~.,.R,~..7-
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 address/es 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 deGared and unpaid.
G. Any other information relating to the valuation of the decedent's stock.
~. p r~w=a=-oo, =ov (If more space iS needed, insert additional sheets of the same size)
FILE
State of Incorporation
Date of Incorporation
State ZIP Code Total Number of Shareholders
REV-1506 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE C-2
PARTNERSHIP
INF RMATION REPORT
ESTATE OF FILE NUMBER
JOYCE REEHER
1. Name of Partnership
Address
Date Business Commenced
Business Reporting Year
City State ZIP Code
2. Federal Employer I.D. Number
3. Type of Business ProducUService
4. Decedent was a ^ General ^ Limited partner. If decedent was a limited partner, provide initial investment ~
5.
6. Value of the decedent's interest $
7. Was the Partnership indebted to the decedent? ..................................... ^Yes ^ No
If yes, provide amount of indebtedness $
8. 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 policy
9. 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 $ Date
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 ^ No
If yes, provide a breakdown of distributions received by the estate, including dates and amounts received.
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 value/s. If real estate appraisals have
been secured, attach copies.
D. Any other information relating to the valuation of the decedent's partnership interest.
REV-1507 EX+ (6-98)
SCHEDULE D
COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES
INHERITANCE TAX RETURN RECEIVABLE
RESIDENT DECEDENT
Eta"TATt: of FILE NUMBER
JOYCE REEHER
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER „~,,,,,,,,,r,,,,, VALUE AT DATE
TOTAL (Also enter on line 4, Recapitulation) S
P PAN12I-009 109
(If more space is needed, insert additional sheets of the same size)
REV-1508 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
t,IAItUt
JOYCE REEHER
ITEM
Include the proceeds of litigation and the date the proceeds were received by the estate.
All P-oPe1'tY jolrltty-owned with right of survivorship must he discbsed on Schedule F.
FILE NUMBER
VALUE AT DATE
TOTAL (Also enter on line 5, Recapitulation) S
Idci P PAN13I-010 109
(If more space is needed, insert additional sheets of the same size)
REV-1509 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
JOYCE REEHER
Man asset was made Joint within one year of the decedent's date of death, it must be rePo-ted on Schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A• MARK REEHER 7014 COVENTRY COURT SON
TEGA CAY, SC 29708
B.
C.
JOINTLY-0WNED PROPERTY:
ITDd
NUMBER LETTER
FOR JOMlT
TENANT DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME DF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR
IDEN7IFYMICa 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 MTEREST
~• A. 02/01/01 WACHOVIA BROKERAGE ACCOUNT x,347.69 50.0000 4, 173.84
TOTAL (Also enter on line 6, Recapitulation) I S 4 17 3 8 4
rrc~ P Pnx131 oII Ioe (If more space is needed, insert additional sheets of the same size)
REV-1510 E:X+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
ESTATE OF
JOYCE REEHER
FILE NUMBER
This schedule must be completed and filed N the answer to any of questions t through 4 on the next page of the REV-1500 COVER SHEET is yes.
ITEM
NUMBE DESCRIPTION OF PROPERTY
WCLUDETHENAMEOFTHETRANSFEREE,7HEIRRELAT~NSHIPTODEC®ENTAND
THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE.
DATE OF DEATH
VALUE OF ASSET
°k OFDECDS
INTEREST
EXCLUSION
pF APPLICABLE)
TAXABLE
VALUE
1. INDIVIDUAL RETIREMENT ACCOUNT s, 608.14 100.0000 8,608.14
WACHOVIA-BENEFICIARY, SPOUSE
2 . INDIVIDUAL RETIREMENT ACCOUNT i1, 681.23 100.0000 11, 681.23
FIRST ALLIED SECURITIES
BENEFICIARY, SPOUSE
3 . CERTIFICATE OF DEPOSIT 51,258.05 25.0000 9, 000.00 3, 814.51
A/C 247402033011666
4 . CERTIFICATE OF DEPOSIT si,187.69 25.0000 9, 000.00 3, 796.92
A/C 247402073695738
5 . CERTIFICATE OF DEPOSIT 44,274.51 50.0000 6, 000.00 16, 137.26
A/C 247402073464832
TOTAL (Also enter on line 7 Recapitulation) $ 4 4 , 03 8 . 0 6
~. p Pu,~~~-oi~ io9 (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
JOYCE REEHER
Debts of decedent must be reported on Schedule I.
ITEM
IUMBEP
A.
1
B.
1
2.
3.
4.
5.
6.
7
FUNERAL EXPENSES:
City State ZIP
ADMINISTRATIVE COSTS:
Personal Representative's Commissbns
Name of Personal Representative(s)
Street Address
Year(s) Commission Paid:
Attomev Fees
Family Exemption: (If decedent's address is not the same as claimanCs, attach explanation)
Claimant
Street Address
City State_
Relatxxlship of Claimant to Decedent
Probate Fees
AccountanCs Fees
Tax Reium Preparers Fees
TOTAL (Also enter on line 9, Recapitulation) I S
(If more space is needed, insert additional sheets of the same size)
ZIP
MK6Y PAN13I-013 109
REV-1512 EX+ (12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERRANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF FlLE NUMBER
JOYCE REEHER ___
Report debts incurred by the decedent prbr to death which remained unpaid as of the date of death, including unreimburaed medical expenses.
~n uvic aNa~c w nacuvv, nixn wwiuvnw~ miccw v~ u~c xanF ~~w~
REV-1513 EX+ (9-00)
SCHEDULE .7
COMMONWEALTH OF PENNSYLVANIA I BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
JOYCE REEHER
FlLE NUMBER
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)j
KENNETH R. REEHER
3829 CARRIAGE HOUSE DRIVE
CAMP HILL, PA 17011 HUSBAND 22826.85
2 KELLY REEHER BROWN
3829 CARRIAGE HOUSE DRIVE
CAMP HILL, PA 17011 DAUGHTER 10606.10
3 MARK REEHER
7014 COVENTRY COURT
TEGA CAY, SC 29708 SON 14778.95
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUG H 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
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
"°' ` `"""'-"" '"' (If more space is needed, insert addi9onal sheets of the same size)
REV-1574 EX+ (12-03)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE K
LIFE ESTATE, ANNUITY
& TERM CERTAIN
;heck Box 4 on REV-1500 Cover Shee
ESTATE OF FILE NUMBER
JOYCE REEHER
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
^ Life orr ^ 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 I'rfe estate is payable ............................................. $
2. Actuarial factor per appropriate table .................................................... .
Interest table rate-^31/2% ^6% ^10% ^Variable Rate
3. Value of lifeestate(Line1multiplfedbyLine2),,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, $
^ 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, Line 2 multiplied by Line 3 .................................... .
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:
(Line 4 x Line 5 x Line 6)+ Line 3 .......................................................$
rvu I t: I ne 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.
wRa r ruiiax-°i6 ios
(If more space is needed, insert additlonai sheets of the same size}
REV-1647 EX+ (9-00)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE M
FUTURE INTEREST COMPROMISE
(Check Box 4a on Rev-1500 Cover
ESTATE OF FILE NUMBER
JOYCE REEHER
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 dying on or after July 1, 1994, if a surviving spouse exercised or intends to exercise a right of wit hdrawal wkhln
III.
IV.
- -~~-~ •-•- -• •• •- --~~~~~• •• ~ ..~a,.~. ~~ ~~~~ ~~ ~~ aNNiopna[e oiocK ana attach a copy of the document in which the surviving spouse
exercises such withdrawal right.
^ Unlimited right of withdrawal ^ Limited right of withdrawal
Explanation of Compromise Offer:
Summary of Compromise Offer:
1. Amount of Futurelnterest ................................................................
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 s use 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 incude as part of total shown on Line 18 of Cover Sheet) ....... $
7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) ........................ .
-°t~ tnn
(It more space is needed, insert additional sheets of the same size)
REV-1649 EX+ (&98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE O
ELECTION UNDER SEC.9113(A)
(SPOUSAL DISTRIBUTIONS)
ESTATE OF FILE NUMBER
JOYCE REEHER
f)o not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act
ff the election appNes 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.).
ff 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 transferors personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the eilecfion to have such trust or sim-
ilar properly 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 descnptlon and value of all Interests, both taxable and non-taxable, regardless of location, which pass to the decedent's
surviving spouse under a Section 9113(A) trust or similar arrannamnn4
,....._. _ _r...... ,,, •,,,,,,, , „~,~~, uuumvuai sneers or me same SI2e)
- -- - ~- ----••r-•-.. ~..~ .~•~.. ~~ o~~ nnc~oaw nwiuuCU Irl Yi3R H iOr WrllRh tha Cor4inn o~~ain~ ..i,.,..:,._ •- .--- :- ~-'_
ESTATE OF JOYCE REEHER
3829 CARRIAGE HOUSE DRIVE
CAMP HILL, PA 17011
SSN 167-22-8754
PA Inheritance Tax Retum, Form 1500
ALLOCAT ION OF JOINTLY HELD, NON-PROBATE ASSETS
Transfers
Joyce's
Asset Value % interest Value
Spouse Dau ht
_ er Son
A. CD 51,258.05 25% 12,814.51 4,270.24 4,270.25 4,269.25
exclusion (3,000.00) (3,000.00) (3,000.00)
B. CD 51,187.69 25% 12,796.92 4,267.23 4,267.23 4,267.23
exclusion (3,000.00) (3,000.00) (3,000.00)
C. CD 44,274.51 50% 22,137.26 11,068.62 11,068.62
exclusion (3,000.00) (3,000.00)
IRA 11,681.23 100% 11,681.23 11,681.23
IRA 8,608.14 100% 8,608.14 8,608.14
D. Wachovia
brokerage 8,347.69 50% 4,173.85 4,173.85
Total 175,357.31 72,211.91 22,826.85 10,606.10 14,778.95
Total 48,211.90
A. Certificate of Deposit was opened on August 8, 2008, by Joyce, the decedent, her husband, Kenneth,
and their children, Kelly and Mark. Each deposited an equal amount fora 25% interest in the CID.
The husband and children each received an equal share of the decedent's 25% share at death.
B. Certificate of Deposit was opened on August 8, 2008, by Joyce, the decedent, her husband, Kenneth,
and their children, Kelly and Mark. Each deposited an equal amount fora 25% interest in the Cp.
The husband and children each received an equal share of the decedent's 25% share at death.
C. Certificate of Deposit was opened on June 26, 2008, by Joyce and her daughter Kelly. Each contributed
an equal amount for 50% interests each. On August 8, 2008, Joyce and Kelly agreed to add Mirk,
Joyce's son, to the account. Both children received an equal share of Joyce's 50% interest at death.
i ~.
TDAHTI A906832 TF8G8422 TDA History Transaction Inquiry BATTI075 09/18/09
14:45
Org 075 Serv: CDA Acct: 247402033011666 State: PA Bank: 24
Date: MORE: - +
Short Name: REEHER KENNETH BALANCE FORWARD; 51,046.06
Posting Effective T/C Amount Desc ription
Date Date
02/06/09 02/06/09 CP 211,99 + CAPITALIZED INTE
CURRENT BAL: 51,258.05
03/06/09 03/06/09 CP ].92.24 + CAPITALIZED INTEREST
CURRENT BAL: 51,450.29
04/06/09 04/06/09 CP 213.67 + CAPITALIZED INTEREST
CURRENT BAL: 51,663.96
Command:
F1=Help F3=Exit F7=Bkwd FB=Fwd F9=APTDAI
- _ _
,_
1 ~• [
TDAHTI A906832 TF8G8422 TDA History Transaction Inquiry BATTI075 09/18/09
14:49
Org 075 Serv:~ CDA Acct: 247402073695738 State: PA Bank: 24
Date : MORE : - ~-
Short Nam e: REEHER KENNETH BALANCE FORWARD: 50,976.01
Posting Effective T/C Amount Description
Date Date
01/30/09 01/31/09 CP 211.68 + CAPITALIZED TNTE
' CURRENT BAL: 51,187.69
02/27/09 02/28/09 CP 191.97 + CAPITALIZED INTEREST
CURRENT BAL: 51,379.66
03/31/09 03/31/09 CP 213.38 + CAPITALIZED INTEREST
CURRENT BAL: 51,593,04
Command:
F1=Help F3 =Exit F7=Bkwd F8=Fwd F9=APTDAI
~--
TDAHTI A906832 TF8G8422 TDA History Transaction Inquiry BATTI075 09/18/09
14:47
Org 075 Serv: CDA Acct: 247402073464832 State: PA Bank: 24
Date: MORE: - +
Short Name: REEHER JOYCE BALANCE FORWARD: 43,909.56
Posting Effective T/C Amount Description
Date Date
12/31/08 12/31/08 CP 181.86 + CAPITALIZED INTEREST
CURRENT BAL: 44,091.42
01/30/09 01/31/09 CP 183.09 + CAPITALIZED INTERS '
CURRENT BAL: 44,274.5
02/27/09 02/28/09 CP 166.04 + CAPITALIZED INTEREST
CURRENT BAL; 44,440.55
Command:
F1=Help F3=Exit F7=Bkwd F8=Fwd F9=APTDAI
~- ~ _
TD TI A906832 TF8G8422 TDA i t
H s ory Transaction Inquiry BATTI075 09/18/09
15:08
Org 075 Serv: IRA Acct: 257020060300916 State: PA Bank: 25
Date: MORE: - +
Short Name: REEHER KENNETH BALANCE FORWARD: 8,586.42
Posting Effective T/C IRA IRA Amount Description
Date Date CD YR
12/31/08 7.2/31/08 CP 21.72 + CAPITALIZED YNT(
CURRENT BAL: 8,608 4 1
03/31/09 03/31/09 CP 85.74 + CAPITALIZED INTEREST
CURRENT BAL: 8,693.$8
Command:
F7.=Help F3=Exit F7=Bkwd F8=Fwd F9=APTDAI
'Ihe right choice for the long term
1~merican Funds
PO Box 2560
Norfolk VA 23501-2560
AV 02 102175 65872H525 A**5DG7
tl~l~lllll~l~l~l'll'I'1111fIH,ll~l,~~liPll~111~1111~~11111-Itll
CB&T CUST IRA
JOYCE REEHER
3829 CARRIAGE HOUSE OR
CAMP HILL PA 17011-1436 ~
~~r~y ~4rHn~nt Page I of 3
March 31, 2409
Your financial advl>4er
KROSNCM1VSKI/SCOTT PAINE
(703) 506-6886
FIRST ALLIEO SECURITIES, INC.
i 23 ROt-tELL CT
FALLS CHURCH VA 22046-3126
ti-
loTeed 2008 tax information?
.....................................
....................................................................
bet tax information from our website whenever you need it.
To learn more or find a tax form, log in to your account at
americanfunds.com and click on 'Services for this account."
For more account information
e Call your financial advisor
~ Automated information and services
Website - americenfunds.com
American FundsLine ®- 808/325-3580
a personal assistance - 8 a.m. to $ p.m. Eastern time M-F
Shareholder Services - 800/421-0180
Quarterly summary Qanuary
. 1-March 31, 2009)
......
...................................
.......................
...
.......
................................................................. Reimssted Chenpe in
account
Vslus on Ending
Value on
f7JS1/0B
+ Addklans dividends and
+ capital pains - tM-hdrewels ~,l- vslue 03<3t/~
............. share belsnce
........................
C>B~ CUST ntA
3oYC$ Ic>~auBa
The Growth Fund of America-C ~ ~ ~ ~ _591.01 52,103.28 110.991
Account• # ~ 1~,~~ 52.194.29 50.00
The Investment Co parry of America-A
0D
5O
552.45
50.00
-5594.45
55.924.47
311.850
Account # ~, _ 58,486.47 .
Capital Wor,1d Grp h and Income Fund-C
~
SO
OD
518.03
50.00 -5449.75 53,853.48 155.665
'>~ 54,087.20
Account # f7~1~~ .
Totals S72,747.~ __ 56.00 ~•~
50.110 -57,135.21 S11,681.23
1 2 4
102176/000
A,f.•Z11oK7f~f 1f00s.976bi4»4LWSA,7.7t.MYHCR_AF 1.~0105713if15Ri 1Di
~~,s~l
b
r w ^~ C~ LO
^g~~
~~~~
~~
~iM,
~ ~g~ g~
~ o~~ ~~
~d~ ~~
~g 10~~~ ~
~,o ._
~_ ~~~
€~
0
0
0
0
0
4
b ~,,,i
QO _
W r
'V~
O
N
O ~
O
a Q ~
`" ~ W
0
W
~ ~
~s ~ ~~O
~ ~ ~~
~ ry ~~W~ - °
d~~ o ~ ~ - ,~~~
~ M
_ ...~
L, a
~ ~
a
W
a$
s
~~~~
~ X13
N
o"
.o
c
..
a~
~~~
.~
J
•Np-~ pO
O 4
U
y
z
0
~..
0
A
a
N
N
J
C G
V
~~
otr
~u
~~
L
d L
~~
-~
~I
a
a
4
0
.~
w
m
r
0
R
~~
a
~~
05
'a
LAST 'WILL AND TESTAMENT
OF
JOYCE REEHER
I, JOYCE REEHER, of Cumberland County, Pennsylvania, do hereby make, publish and
declare this to be my Last Will and Testament, hereby revoking any and all Wills and Codicils at any
time heretofore made by me.
FIRST: I hereby direct my Executor/Executrix to pay all my just debts and funeral
expenses as soon as practical after my decease.
SECOND: I hereby give, devise and bequeath my entire estate consisting of all property
of whatsoever nature and wheresoever situate to my husband, i~~NNETH R. REEHER, provided
he survives me by thirty (30) days. In the event that my husband should fail to survive me by thirty
(30} days, I give, devise and bequeath my entire estate to be dzvided equally among my children,
KELLY REEHER BROWN and MARK R. REEHER, per stirpes. Specifically, should any ofmy
children failed to survive me by thirty (30) days, my deceased child's share should pass to the
children of the deceased child.
THIRD: I hereby constitute and appoint my husband, KENNETH R. REEHER,
Executor of this my Last Will and Testament. in the event that he is unable or unwilling to act in
that capacity, then I appoint my daughter, KELLY REEHER BROWN, as my Executrix. In the
event that my daughter, KELLY REEHER BROWN is unable to unwilling to act in that capacity,
~YiARTIN & LERDA
2006 Noble Street
Pittsburgh, PA 15218
(9J2J 271-6800 Page 1 of ~ JR
. -
then I appoint my son, MARK It.. ItEEHER, as my Executor. I fitrther direct that no
ExecutrixBxecutor appointed hereunder shall be required to post bond or surety in this or any other
jurisdiction.
FUURTH: In ordex to carry out the purposes of my Last Will and Testament, my
Executor/Executrix, in addition to all other powers granted by this Will or by law, shall have the
following powers over the Estate:
(A) Accept in kind and retain any property which I may own at my death,
including stocks and bonds without regard to any principal of diversification, and to invest
and/or purchase any form of property, without restriction to legal investments or fiduciaries;
(B) Sell at public or private sale, exchange or lease for any period of time any real
or personal property, and to give options for sales or leases;
(C) To borrow money and to mortgage or pledge any real or personal property;
(D) To compromise, adjust or settle any claim or demand by or against the Estate
and to rescind or modify any contract effect in the Estate;
(E) Employ agents, attorneys, brokers or other necessary representatives and pay
them reasonable compensation for their services;
(F) To vote in person or by proxy all stocks or other securities at any time forming
part of my Estate as to any corporate question.
FIFTH: All the above powers may be exercised as otherwise provided by law, from
time to time in the sole discretion of my Executrixes without further Court Order or license.
SIXTH: This Will is to be construed under the laws of Pennsylvania.
MARTIN & LERDA
2006 Noble Street
Pittsburgh, PA 15218
(412J 271-6800 Page 2 of 4 JR
~ '
~r
',
SIGNED, SEALED, PUBLISHED and DECLARED by JOYCE REEHER, the Testatrix
above named, as and for her Last Will and Testament, in our presence who in her presence, at hex
request and in the presence of each other, have hereunto subscribed our names as attesting witnesses.
WITNESSES: n
1Y" ~~ ~~(
~~~^
~G
MARTIN & LERDA
2006 Noble Street
Pittsburgh, PA 15218
(412) 271-6800
~~
YCE REEHER
Date
Page 3 of 4
JR
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA }
~ } ss:
COUNTY OF ~
We,~i~ fir- ,, ~~~, and ~CDt2iA ~/.~js ,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 the Testatrix sign and execute the instrument as lYer Last Will;
that she signed willingly 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 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 pressure.
SWORN or affirrr~ to and subs ribed to before me by JOYCE. ~1=iER, ' ~~M~
~ ~'~' ~ and t ~ witnesses, this ~ day of
2005.
YC REEHER
Witness
Witn s
SWORN to and subscribed before me this' day of 2005,
~~
ntatr~at ssaJ
La~+at~~'ft~~, ~~!~n Gaurty
~-$-~ton fit,%P~av. i2~ 2"a5
hl~nt~s ~~ a~cxi C7f h'~.~xios
MARTIN & LERDA
2006 Noble Street
Pittsburgh, PA 15278
(412) 271-6800
Page 4
JR