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Home My WebLink About03-09-10 (2) 15056041158 J REV-1500 EX (o6-o5) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Y~r File Number PO BOX 230801 INHERITANCE TAX RETURN 21 09 0593 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BEL W Social Security Number Date of Death Data of Birth 192-14-0799 06172009 09151922 Decedent's Last Name LESHER Suffix Decedent's First Name LILLIAN (If Applicable) Enter Surviving Spouse's{ Information Bebw Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WRH THE - - REGISTER OF WILLS MI M MI FILL IN APPROPRIATE BOXES BELOW 1. Original Return ^ 2. Supplemental Retum ^ 3. Remainder Return (date of death ^ 4. Limited Estate ^ 4a. Future Interest Compromise (date of ^ 5. prior to 12-13-82) Federal Estate Tax Retum Required 6. Decedent Died Testate ~ 7. death after 12-12-82) Decedent Maintained a Living Trust ]` 6. 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 See. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE PLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytim e Telephone Number PETER J• RESSLER, ESQIUIRE 717-232-5000' Firm Name (If Applicable) o .... METTE, EVANS 8 WOODSIDE REGISTER ~ USE ON - '-:U ': '' "` First line of address ~ r-- 3401 NORTH FRONT STREET =`"~'T t'D -" Second line of address . "~ ~_J~-I Z '/~ _ PO BOX 5950 ~-+ .. City or Post Office State ZIP Code Ta DATE PILED HARRISBURG PA 17110 -0950 Correspondent's e-mail address: P J R E S 9 L E R a'1 M E T T E• C O M Under penakiea of perjury, I declare that I have axe fined this return, including accompan 'ng sch lea and statements, and to the best of my knowledge and belief, it is true, correct and compote. Declaration of preps other than the peroonal resenla3ve o all in ation of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FI ING RETURN DATE' ALAN P • LESHER ~, , p ,~ ~, ~ Y URE OF PREPARER OTHER THAN F TER J. RESSLER, E 3401 N• FRONT STREET, PO BOX 5950 ` HARRISBURG, PA 17110 0950 PLEASE USE ORIGINAL FORM ONLY Side 1 15056041158 nM46473.00n 15056041158 ~~ J 15056042159 REV-1500 EX Decedent's Social Security Number 192-14-0T99 Decedent's Name) E S H R T I T A N M RECAPITULATION 1. Real estate (Schedule A) 1, 56000.00 2. Stocks and sonde (schedules) .......................... 2. 10 5 3 814.7 4 3. Closely Held Corporation, Partnership or Solo-Proprietorship (Schedule C) • 3. ~ • 0 ~ 4. Mortgages & Notes Receivable (Schedule D). 4. 0 ~ 00 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . 5. 3 6 8 2 6 7 • 17 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested e. 1352.78 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 4 2 4 6 • 6 0 8. Total Gross Assets (total Lines 1-7).. .. 8. 4 8 ~ 6 81 2 9 9. Funeral Expenses 8 Administrative Cdsts (Schedule H) . 9, 9316 4 • 28 10. Debts of Decedent, Mortgage Liabiliti@s, 8 Liens (Schedule I). 10. 3378 • 64 11. Total Deductions (total Lines 9 8 10) . i t. 9 6 5 4 2. 9 2 12. Net Value of Estab (Line 8 minus Line 11) ............ ... .... 12. 1387138 • 37 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J). 13. 0 • 00 14. Net Value SubJact 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 un er Sec. 9116 16. Amount of Line 14 taxable at lineal ratex.o4~ 1387138.38 1s. 62421.23 17. Amount of Lina 14 taxable at sibling rate X .12 0 • 0 (] 17. 3 ~ ~ O 18. Amount of Line 14 taxable at collateral rate X .15 ~, 0 ~ 18. 0• 0 ~ 1s. rAxDUE ................................... 19. ' 62421.23 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ', Side 2 '~ L, 15056042159 15056042159 BM4848 2.000 REV-1500 EX Page 3 ~Rr`P_flArlt'~G (`_nm nln+n AeLibcw• FIN Number ~y u i ua ~~ DECEDENTS NAME STREET ADDRESS CITY STATE ~p Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 6 2 4 21 2. CreditslPayments A. Spousal Poverty Credit _ (] , ~ ~ e. Prior Payments 5 0 0 0 0. 0 0 C. Discount 2631.58 Total Credits (A + B + C) (2) 5 3 I. 5~ 3. InteresVPenalty if applicable D. Interest ~ , ~ ~ E. Penalty 0 , (] () Total lntereaUPenalty(D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. FIII in box on Page 2, Line 20 to request a rotund. (4) 5. It Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 97 t A. Enter the interest on the tax due. (5q) ~ . ~ ~ B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5g) 7 t Make Check Payable to: REGISTER OFWILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTK)NS BY PLACING AN "X" IN THE APPROPRIATE BL CKS 1. Did decedent make a transfer and: y~ a. retain the use or income of the properly 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? .......... 3 Did d " " ^ . ecedent 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 beneficiary designation? ............... IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE fT AS PgRT 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 u e 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 s use 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 onty 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 et death to or for us 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) per ent, 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)((.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. BM4871 1.000 REV-1502 EX + (11.08) Pennsylvania OEPM7MENf OF REVENUE INF#RITANCE TAx RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE Liiii n r 21 09 0593 All real property owned wbly or as a bnaM In common must M roporbd at hir market value. Fair market value is defined as the price t which property would be exchanged between a willing buyer end a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of he relevant facts. Real property that b Jolntlyowned with right of survivorship must be disclosed on ScMdule F. Attach a copy of the settlement sheet ff the property has been sold. ITEM Include a copy of the deed showing decedents interest if owened es tenant in common. ALOE AT DATE NUMBER DESCRIPTION OF DEATH 1. Real estate situate in Rye Toavnahip, Perry County, Pennsylvania; further identified as Tax Parcel Number 220,184.00-009.000 56,000.00 Sales price; see attached settlement ahaet. I IIII Iii III TOTAL (Also enter on Line 1, Recapitulation.) S 56, 000.00 awasas z.ooo IT more space is needed, insert addkional sheets Of the same size. REV-1503 E%+ (B-$8) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS St BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Lillian M. Leshar 21 09 05 3 All property jointly-owned with right of survivorship must be disclosed on Schedule F. I~I"t NUMBER DESCRIPTION VALUE AT DATE oFOEATrI 1. 49 Shares Alcatel-Lucent - 49 shares common stock CUSIP: 013904305 126.18 2 200 Shares Allegheny Energy, Inc. (formerly Allegheny Poper Systems, Inc.) - 200 shares common stock CUSIP: 017361106 5,175.00 HDi7[ Mellon Investor ID #125031456362 Dividend accrued on 6/17/2009 30.00 3 599 Shares AT6T, Inc. - 599 shares common stock CUSIP: 002068102 14,536.23 Computerahare Holder Account #00008291501 4 190 Shares Comcast Corporation - 190 shares common stock CUSIP: 20030N101 2,611.55 Cot»putershare Holder Account #03011593011 5 280 Shares Daimler AG - 280 shares common stock CUSIP: D1668R123 9,671.20 BNY Mellon Investor ID #125031456362 6 1,600 Shares Exxon Mobil Corporation - 1,600 shares common stock CIISIP: 302316102 114,096.00 Computershare Holder Account #00006106200 7 720 Shares Hershey Company (formerly Hershey Chocolate/Hershey Foods Corporation) - 720 shares common stock CUSIP: 427866108 24,462.00 BDi7i' Mellon Investor ID #125031456362 8 4,208 Shares International Business Machines Corporation - 4,206 shares common stock CUSIP: 459200101 451,855.04 Computershara Holder Account #00004109546 Total from continuation schedules 431,251.54 TOTAL (Also enter on line 2, Recapkulation) $ 1, 053 , 814.74 3W4898 1.000 (If more space is needed, insert additional sheets of the same size) Estate of: Lillian M. Lesher 21 09 0593 Schedule 8 (Page 2) Item Value at Date No. Description of Death 9 676.416 Shares Marathon Oil Corporation (successor to United States Steel Corp.) - 676.416 shares common stock CUSIP: 565849106 20,836.99 Dividend investment and Share Purchase Account #7371667012 10 6,185.525217 Sharaa PNC Financial Services Group, Inc. (formerly Pittsburgh National Bank) - 6,185.525217 shares common stock CUSIP: 693475105 237,431.39 Computershare Holder Account #00000496553 and #00000496561 11 3,224 Shares PPL Corporation (formerly Penna. Power 6 Light Co.) - 3,224 shares common stock CUSIP: 693517106 104,344.76 Investor Account #3049084100 Dividend accrued on 6/17/2009 1,112.28 12 215 Shares PPL Electric IItilities Corporation - 215 shares 4.4$ preferred stock CUSIP: 693510202 15,641.25 Investor Account #3049084100 Dividend accrued on 6/17/2009 236.50 13 1,800 Shares UGI Corporation - 1,800 shares common stock CUSIP: 902681105 45,369.00 Computarshare Holder Account #00000069701 Dividend accrued on 6/17/2009 360.00 14 140 Shares Verizon Communications, Inc. - 140 shares common stock CUSIP: 92343V104 4,173.40 Computershare Holder Account #00008148848 15 87 Shares Vodaphone Group PLC - 87 shares common stock CUSIP: 92857ii209 1,671.71 Dividend accrued on 6/17/2009 74.26 Total (Carry fosrorard to main schedule) 431,251.54 REV•1508 E%+ (8-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & M~SCi. INHERITANCE TAX RETURN RESIOErrrDECEOENr PERSONAL PROPERTY ESTATE OF FILE NUMBER Lillian M. Leshar 21 09 0593 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned whh the right of survivorship must be dlselossd on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 AmeriChoice Federal Credit Union Checking Account 981-13 14,561.50 Interest accrued to 6/17/2009 3.40 2 AmeriChoice Federal Credit IInion Savings Account 981-01 234.17 Intareat accrued to 6/17/2009 0.08 3 AmeriChoice Federal Credit IInion Money Market Account 981-18 74,168.24 interest accrued to 6/17/2009 46.36 4 Church of God Home - refund, unused nursing home services 9,271.78 5 Church of God Home personal care account 101.29 6 1 Par M6T Bank Certificate of Deposit #31003908148561 35,227.94 Interest accrued to 6/17/2009 19 99 7 1 Par M&T Bank Certificate of Deposit #31003908148579 34,415.62 Interest accrued to 6/17/2009 287 79 8 1 Par M6T Bank Certificate of Deposit #31003908148587 34,082.82 Interest accrued to 6/17/2009 19.34 9 1 Par M6T Bank Certificate of Deposit #31003908158375 55,402.53 interest accrued to 6/17/2009 161.16 10 M6T Bank Checking Account #424587 67,592.17 Interest accrued to 6/17/2009 0.76 11 MsT Bank Savings Account #15004198310078 33,242.41 Interest accrued to 6/17/2009 2.60 12 Miscellaneous items of personal property sold at public auction 380.80 13 PNC Bank IRA Account #65001003746; beneficiary is decedent's estate. ' 9,043.56 See attached correspondence. Interest accrued to 6/17/2009 0.86 70TAL Also enter on line 5 Reca itulatlon 3 '~ 368 , 267.17 3W48AD 1.000 (If more space is needed, insert additlonal sheets of the same size) REV-1509 EX • (B-95) COMMONWEALTH OFPB~NSYLVANW NHERRANCE TAX RETIJFiN ESTATE SCHEDULE F JOINTLY OWNED PROPERTY NUMBER Lillian M. Lasher 21 09 0593 k an asset was made jant wkhin one year of the decsdeM's date of death, k must be reported on Schedule B SURV NM1G JOtNi TENANT(S) NAME A Lecher, Alan P JOINTLY-0WNED PROPERTY: ADDRESS 322 North Baltimore Avenue, Mt. Solly Springs, PA 17065 RFlATIONSWPTO D~®ENi Son R~ NUMB62 LETTER FOR JOIN TENANT DATE MADE JONT KJCLUDE NAMDE OF F~W~AIIpjAL IONSTRUOTgN~A D bWKADCOUNT NUMBER OR SIMILAR AENTIFYINO NUMBER. ATTACN DEED FOR JOINTLY•HELDREALESTATE. ~~ ~ OFATH VALUE OF ASSET % ~ ~3 tNT~T dATE ~F DEATH VALUE OF DE(: SNTl3if~T 1 A 5/16/1988 PNC Bank Checking Account #5070045418; oxned jointly vrith Alan P. Lecher 2,705.45 50.0000 1,352.73 See attached correspondence. Interest accrued to 6/17/2009 0.10 50.0002 0.05 1,352.78 (I( more space is needed, insert additional sheets of the same size) 3W46AE 1.000 REV-1510 EX + (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RENRN RESIDENTDECEDEN7 SCHEDULE G INTER-VIVOS TRANSFERS 8r MISC. NON-PROBATE PROPERTY Lillian M. Lecher 21 09 0593 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 NUMBE scuaEll~NV.1eoFDESCR~I rPTEO~N nOie~ PrsR¢~,~nor~~iP To oEC~oEMnw nee.~oFTwvsecarrna~~covyorrk<o~oFOan~esTAre PATE OF DEATH VALUE OF ASSET °k OF DECD'S INTEREST EXCLUSION ~FAPPUCAeLE ', TVAA uEE ~ Sovereign Bank IRA Account #1688133451; beneficiaries are decedent's children in equal shares 4,246.60 100.0000 0.00 4,246.60 TOTAL (Also enter on line 7, Recapitulation) I $ (If more space Is needed, insert additional sheets Of the same size) 3W48AF 1.On0 REV-1517 EX+(1006) COMMONWEALTH OF PENNSYLVANIA INHERfrANCE TAX RETURN RESIDENiDECEDENi SCHEDULE H FUNERAL EXPENSES 8 ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Lillian M. Leahar 21 09 OSo Debts of decadent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ Hoffman-Roth E13neral Home and Crematory, Inc., Carlisle, PA Funeral services 9,920.24 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Alan P. Leaher Street Address 322 North Baltimore Avenue City Mt. Holly SPr1nQS State PA Zip 17065 Year(s) Commission Paid: 2009 and 2010 2. 3. 4. 5. 6. 7. 1 2 7W48AG 1.000 Attorney Fees Family Exemption: (If decedent's address Is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees Check printing charges, estate checking account Cumberland Lary Journal Legal advertisement Total from continuation schedules . TOTAL (Also enter on line 9 R~ (If more space is needed, insert additional sheets of the same size) 40,000.00 36,500.00 1,018.00 65.50 75.00 5,585.54 93 Estate of: Lillian M. Leshar 21 09 0593 Schedule H Part 7 (Page 2) 3 Estate Valuation Fees for valuation of securities ~~ 32.55 4 Mette, Evans 6 i~oodside Costs, including photocopying, postage, telephone, fax, etc, 250.00 5 Settlement expanses Net settlement expanses for sale of uimproved land, Rye Township, Perry County, PA ' 4,425.46 6 Tax Collector, Rya Township, Perry County 2009-2010 School Real Estate Taxes ' 687.65 7 The Carlisle Sentinel Legal advertisement 118.88 8 Vital Records, PA Department of Health Death certificates for predeceased husband in order to transfer jointly owned securities I 71.00 Total (Carry forward to main schedule) 5,585.54 REV-1512 Ex ~ (12-09) Pennsylvania SCHEDULE I OEPARTRENr OF REVENUE DEBTS OF DECEDENT, I~~PoET~C~DErR~ENRN MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER Lillian M. Lecher 21 09 0593 Report debts Incurred by the decedent prior to death that remained unpaid at the dab of death, inctuding unreimbursed medkiYl expanses. ITEM NUMBER DESCRIPTION VALuE AT DATE O DEATH ~• Checks ~rritten prior to death that did not clear the account until after death 42.14 2 Continuing Care, Rx Pharmacy bill 8.94 3 Darryl K. Guistwita, D.O., Inc. 67.03 4 IBM Retiree Medicare/Prescription Drug/Vision co-pay for June 2009 14.80 5 Matte, Evans & Woodside Legal services rendered prior to death on quiet title action re: property in Rye Township, Perry County, PA 3,234.98 6 Philhaven Medical bill 10.75 ~..uu roao enWr OO Lme lU, KeCa rcUlatlOn j ' 3 378.64 ewasnN 2.00o If more space is needed, insert additional sheets of the same sine. REV=1513 EX+rii.pgl SCHEDULE J Pennsylvania OEPAR7IeENrOF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT yr i.: 1 7 : v t ..a FILE ---"' 21 0 9 059 RELATIONSHIP TO DECEDENT AMdUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS [inGude Wtrighl spousal distributions, and transfers under Sec. 2716 (a) (1.2).] t, Alan P. Lesher 322 North Baltimore Avenue Mt. Holly Springs, PA 17065 PNC Bank Checking Account #5070045418; ovrned jointly with Alan P. Lesher Inventory Value: 1,352.73 Accrued: 0.05 Sovereign Bank IRA Account #1686133451; beneficiaries are decedent's children in equal shares Inventory Value: 1,061.65 One Quarter of Residue: 345,384.75 Son 347,799.18 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1 8 OF REV-1500 COVER SHEET, AS APP ROPRIATE. II NON-TAXABLE DISTRIBUTIONS: A SPOUSAL DISTRIBUTK)NS UNDER SECTION 2113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. S 0 .00 owaOAl l.WO •• •••^° ..r....v ,o ~,vww, u~avn auumunal sn@@rs m ID@ S@rrl@ Slag. Estate of: Lillian M. Lesher Schedule J Part 1 (Page 2) Item No. Description 2 Lynn Bro~-n 201 Casey Lane Sheridan, AR 72150 Sovereign Bank IRA Account #1688133451; beneficiaries are decedent's children in equal shares Inventory Value: 1,061.65 One Quarter of Residue: 345,364.75 3 LCaren M. Minder 1261 Colibri Avenue NW Los Lunas, NM 87031 Sovereign Bank IRA Account #1688133451; beneficiaries are decedent's children in equal shares Inventory Value: 1,061.65 One Quarter of Residue: 345,384.75 21 09 0593 Relation Amount Daughter 346,446.40 Daughter 346,446.40 4 Maryann C. Pohle 1024 1Phitehouae Blvd. St. Augustine, FL 32084 Sovereign Bank IRA Account #1688133451; beneficiaries are decedent's children in equal shares inventory Value: 1,061.65 One Quarter of Residue: 345,384.75 Daughter 346,446.40