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Home My WebLink About04-20-10J 15056051058 REV-1500 EX (06-05) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes Po Box zsosot County Code Year File Number INHERITANCE TAX RETURN - Harrisburg, PA 17128-0601 ENTER ~ J RESIDENT DECEDENT / ~~ ~~ DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 178-22-4484 .05/16/2008 04/19/1929 Decedent's Last Name..... - Suffix Decedent's First Name Palmer MI Edward E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Palmer _ __ MI ' Arlene p Spouse s Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE -- REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~': 1. Original Return ~ 2. Supp lemental Return :~~„~ 3. Remainder Retu d rn (ate of death a,~ 4. Limited Estate prior to 12-13-82) 4a. Future Interest Compromise (date of ., death after 12-12-82) ~ ~~ 5. Federal Estate Tax Return Required • 6. Decedent Died Testate 7. Decedent Maintained a Livin Trust 0 (Attach Copy of Will) (Attach Copy of Trust) g --- ~- - $ Total Number of Safe Deposit Boxes 9. Litigation Proceeds Received _ _. 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) Att CORRESPONDENT - THIS SECTION MUST BE COMPLET ( ach Sch. O) ED Name . ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Daytime Telephone Number ' Renee Lieux __ (717) 731-8303 Firm Name (If Applicable) - Bybel RUtledge LLP REGISTER`~LLS USE ~LY ; , ±'i First line of address ~ • -~ -' 1017 Mumma Road Ste 302 _% rn ~ -'~ ~~ O , , - i _a , „~ ~ Second line of address _. _ - - ' ~~ "~ i ~ ~ ~ ~ C> ~- ~ -- _._.} = - - City or Post Office _ _ _ _ --rt State ZIP Code DATE FILED O Lemoyne ' ... ............. _ Pa 17043 Correspondent's a-mail address: Ileux@bybelrutledge.COm 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 complete. Declareion of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGI},~U~E OF PERSON RESPrMI 91 F FOR FILING RETURN DATE 319 Mon oe Street, Mechanicsbuy~, Pa 17055 DATE 1017 Mumma Road, Ste 302, Lemoyne, Pa 17043 PLEASE USE ORIGINAL FORM ONLY 15056051058 Side 1 15056051058 ti J REV-1500 EX Decedent's Name: Edward RECAPITULATION 15056052059 E Palmer Decedent's Social Security Number 178-22-4484 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 i~ Notes Receivable (Schedule D) ..... ...................... . . 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . ... . 5 ..... .. . 2,656.00 6. Jointly Owned Property (Schedule F Separate Billing Requested 6 ..... 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property Schedule G) .. . Separate Billing Requested.... 7 .. .. . 8,708.00 8. Total Gross Assets (total Lines 1-7) ___ _._.._..___~_... .. .. _.~. _... 8. 11,364.00 9. Funeral Expenses & Administrative Costs (Schedule H). .. . ..... .... .. 9. 5,518.00 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............. . . 10. 11. Total Deductions (total Lines 9 8 10) ......... ........................ .. 11. 12. Net Value of Estate (Line 8 minus Line 11) ...... ... . 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 12 5,846.00 an election to tax has not been made (Schedule J) .. ..................... . 13. 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13) .... ___ .. ..__.__ .. ... TAX COMPUTATION -SEE INSTRUCTIONS~FOR APPLICABLE RATES . 14. 5,846.00 _ ._.__ __ ~_,.a.___ _ .. 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 - - (8)(1.2) x .0 00 5 846 00 , . 16. Amount of Line 14 taxable 15. 0.00 at lineal rate X .0 _ 17. Amount of Line 14 taxable 16. at sibling rate X .12 18. Amount of Line 14 taxable 17. at collateral rate X .15 18. 19. TAX DUE ............. _ .................................. ....... 19. 0.00 20. FILL IN THE OVAL tF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: Edward E Palmer STREETADDRESS File Number DECEDENT'S SOCIAL SECURITY NUMBER ,~~ .,., 319 Monroe Street clrY - Mechanicsburg sTATE Pa Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments (1) A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable Total Credits (A + B + C) (2) D. Interest E. Penalty 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.tal Interest/Penalty (D + E) (3) Fill in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (4) A. Enter the interest on the tax due. (5) (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT v-~ L-"hY Oa} ZIP 17055 0.00 0.00 0.00 0.00 0.00 0.00 0.00 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 property transferred :.............................................. b Yes No . retain the right to designate who shall use the property transferred or its income :................................ c retain a i ^ ..... . revers onary interest; or ........... ....... ......................................................................................................... d. receive the promise for life of either payments, benefits or care? ............................................... 2 If d th ...... ^^ ................. . ea 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? ........ 4. Did decedent own an Individual Retirement A ...... ^ ^ ccount, 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. REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTarF nF SCI~iEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY Edward E. Palmer FILE NUMBER Include the proceeds of litigation and the date the proceeds were recPfvari r,~ ftio ~..,.,~.. REV-1510 EX+ (08-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY Edward E Palmer This schedule must be completed and filed if the answer to an) ITEM DESCRIPTION OF PROPERTY NUMBER INCLUDE THE NAME OF THE TRANSFEREE, THEIR REUI7IONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. 1• IRS held with Allstate Life Insurance Co FILE NUMBER of questions 1 through 4 on page three of the REV-1500 is yes. DATE OF DEATH % OF DECD'S EXCLUSION VALUE OF ASSET INTEREST (IF APPLICABLE) s,7os.oo ~ ~ 00 TOTAL (Also enter on Line 7, Recapitulation) $ If more space is needed, use additional sheets of paper of the same size. TAXABLE s,7os.oo 8, 708.00 REV 5<: EX- i10-C~1 j 1 Pennsylvania ~1J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS tJ1Alt OF FILE NUMBER Decedent's dPhte muct ha rnn.,..`.,.~ .... c_~_~..~_ . - --- -~ .... .............~~ ~~~«~~ ~~ NaNC~ ui uie same size. LAST WILL AND TESTAMENT I, EDWARD E. PALMER, of the Township of Monroe, County of Cumberland, and of Pennsylvania, being of sound and disposing mind, memory and do make, publish and declare this as and for my Last Will and "testament, hereby and making void all former wills and codicils by me at anytime heretofore made. FIRST. I order and direct that all my just debts and funeral expenses be paid by my ,. six, hereinafter named, as soon as conveniently may be done after my decease. SECOND. I give, devise and bequeath all the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever and wheresoever situated, unto my wife, ARLENE M. PALMER, absolutely and in fee simple, if she survives me by as many as sixty (60) days. THIRD. If my wife, ARLENE M. PALMER, does not survive me by as many as sixty (60) days, then and in that event, I give, devise and bequeath all the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever and wheresoever situated, be divided into four (4) equal shares, which parts shall be distributed and disposed of as follows: A. I give, devise and bequeath one (1) such equal part of my residuary estate unto my daughter, namely, KATHY DIANE BRECHBIEL, absolutely and in fee simple. B. I give, devise and bequeath one (1) such equal part of my residuary estate unto my daughter, namely, BECKY JO REES, absolutely and in fee simple. C. I give, devise and bequeath one (1) such equal part of my residuary estate unto my daughter, namely, JULIE ANN BUTLER, absolutely and in fee simple. D. I give, devise and bequeath one (1) such equal part of my residuary estate in equal shares unto my daughter, namely, JODY LYNN MILLER, my grandson, namely, GREGORY MILLER, and my granddaughter, namely, JENNIFER MILLER, share and share alike, absolutely and in fee simple. In the event any of the above-named beneficiaries should predecease me and leave lawful LAW OFFICES SNELBAK ER. BRENNEMAN 8( SPARE issue to survive me, i order and direct that the foregoing past or share of my residuary estate shall be distributed unto her or his issue per stirpes by representation and not per capita LASTLY. I nominate, constitute and appoint my wife, ARLENE M. PALMER, to be the cecutrix of this, my Last Will and Testament, but if for any reason she should fail to qualify as ch Executrix or cease so to serve, then and in that event, I nominate, constitute and appoint my ughter, namely, KATHY DIANE BRECHBIEL, to be the Executrix hereof. If both of the ove-named persons should fail to qualify as my personal representative hereunder or cease so serve, then and in that ultimate event, I nominate, constitute and appoint my daughter, namely .CKY JO REES, to be the Executrix of this My Last Will and Testament. I order and direct that none of the above-named persons shall be required to post bond or other security as a condition of qualification as personal representative hereunder. IN WITNESS WHEREOF, I, EDWARD E. PALMER, have hereunto set my hand and seal to this my Last Will and Testament, which consists of three (3) typewritten pages to each of which I have affixed my signature this ~ - ~ `r day of July, A.D. Two Thousand Four (2004). ~~ ~~~ (SEAL) Edward E. Palmer The preceding instrument, consisting of this and two (2) other typewritten pages, each identified by the signature of the Testator, was on the date thereof signed, sealed, published and declared by Edward E. Palmer, the Testator therein named, as and for his Last Will and Testament, in the presence of us, who, at his request, in his presence and in the presence of each other, have subscribed our names as witnesses hereto. G~, COMMONWEALTH OF PENNSYLVANIA) COUNTY OF CUMBERLAND ~ ~ SS. We, EDWA~ E. PALMER, RICHARD C. SNELBAKER and JANE J. GOONEY, the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and Testament and that he had signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as a witness and that to the best of his or her knowledge, the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. stator ness Wi t ss ----- Subscribed, sworn to and acknowledged before me by EDWARD F,. PALMER, the Testator, and subscribed and sworn to before me by RICHARD C. SNELBAKER and JANE J. GOONEY, the witnesses, this 07~ day of July, 2004. Notary Public COMMONWEALTH OF PENNSYLVANIA Notarial Seal Susan L Matraa, Notary Public irsburg Born Cumberland County ~'~' Camrrwssion E~ires Nov. 24, 2097 Member, Pennsylvania Association Of Notaries LAW OFFICES SNELBAKER. BRENNEMAN & SPARE BYBEL RUTLEDGE LLp Attorneys at Law April 19, 2010 Glenda Farner Strasbaugh Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 Re: Edward E. Palmer N ~'l r^~ '.3 ~i' ~. - - are ~ ;~;__ . ~,,~ _,-~ c, _ , - c.T_. _,.~ _.~ .v .~ 0 Enclosed please find the Inheritance Tax Return for Edward E. Palmer. Also enclosed is a check in the amount of $15.00 for the filing fee. Should you have any questions or concerns, please do not hesitate to contact me. Very truly yours, K/~"- Bybel Rut edge LLP By: L. Renee Lieux LRL/sam Enclosures ~~ Bybel Rutledg9 ~ 717-131-1700 "'°"e 1017 Mumma Road, Suite 302 717-731-8205'' Lemoyne, PA 17043 bybelrutledge,com "a° ~~ ~. -d'-r ~ ^. a r~ :~ ~ ~ 0 p ryry ~} rya. lBOO~URO # /.~--_~ %~ o r ci Q ~ Q cam; i '-~~-,~~ ''-..,a. yyc - 73 ~ ~ ~ r. o c c S~.r v7 ~ ~~Y`; ~; f`1 n ~U' ~t ~ ~ f ;? T ~'' a 3 J O ~W a V v A a .a W j N Qj ~ o T ~ °' E o ~ v - Vl J N O ~ U ~ M ~ +' ~ M ~ ~ ~ ~ ~--y ti ~ ~ ~ ~~U ~.-, ..~ o ~~~~a ~ a~ ~ o a~ ~ ~ .~ U n ~ ~~ ~ ~ C7~000