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Home My WebLink About04-07-1015056041158 .J REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number Po Box zaosot INHERITANCE TAX RETURN 21, 0 9 0 0 8 2 Harrisburg, PA 17128-0801 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 181,-42-7531, 0121,2009 071,71962 Decedent's Last Name Suffix Decedent's First Name MI FENTON ROGER A (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M I Spouse's Social Security Number FILL IN APPROPRIATE BOXES BELOW 1. Original Return ^ 4 L . imited Estate 6. Decedent Died Testate (Attach Copy of Will) ^ 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS ^ 2. Supplemental Return ^ 4a. Future Interest Compromise (date of ^ 7. death after 12-12-82) 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 ~ 8. Total Number of Safe Deposit Boxes ^ 1 1. 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 RICHARD C• SNELBAKER 71,7-697-8528 Firm Name (If Applicable) REGISTER OF WILLS USE ONLhY~ SNELBAKER & BRENNEMAN, P•C• ~~ ~= p o First line of address - _ `~ -7'l 7x• r:~-O t'l 44 WEST f1AIN STREET '~'-Z`-~ =~ S I T1 I Second line of address : `.. ~~ ..,,~ P•0• BOX 31,8 ;; ' ~. -,; - .~; City or Post Office State ZIP Code DATE EfL~D Cz7 _ r7 t ~1ECHANICSBURG PA 17055 `- N ~~ Correspondent's e-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 ru ,correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. _ ~~_ PAU R• FENTON, EXECUTOR 6980 MIDDLE RIDGE ROAD, NEWPORT SIGNA R R OTHER THAN REPRESENTATIVE DATE pA 17074 __ ~clft ~ rJ _ ~ _; r'1 RICHARD C• SNELBAKER, ESQUIRE 44 W• MAIN STREET, MECHANICSBURG PLEASE USE ORIGINAL FORM ONLY PA 17055 15056041158 Side 1 6M4647 3.000 15056041158 t~ 15056042159 REV-1500 EX Decedent's Social Security Number 181-42-7531 Decedent's Name:F E N T O N R O G R p RECAPITULATION 1. Real estate (Schedule A) 1. o•Do 2. Stocks and Bonds (Schedule B) . 2. D • D D 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . 3. D • D D 4. Mortgages & Notes Receivable (Schedule D). 4. D • D D 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . 5. 7 6 5 8 • D 1 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 6. D • D D 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. D • D D 8. Total Gross Assets (total Lines 1-7). 8. 7 6 5 8• D 1 9. Funeral Expenses & Administrative Costs (Schedule H) . 9. 3 2 2 2 • 91 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). 10. 2 8 2 7 , 2 4 11. Total Deductions (total Lines 9 & 10) . 11. 6 D 5 D • 15 12. Net Value of Estate (Line 8 minus Line 11) 12. 16D7 • 86 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) . 13. D • D D 14. Net Value Subject to Tax (Line 12 minus Line 13) 14. ], 6 D 7 • 8 6 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.OIL D•00 15. D•DO 16. Amount of Line 14 taxable at lineal ratex.o~l5 16D7 • 86 16. 72 • 35 17. Amount of Line 14 taxable at sibling rate X .12 D, D D 17. D• D D 18. Amount of Line 14 taxable at collateral rate X .15 D• D D 18. D• D D 19. TAX DUE 19. 72.35 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15056042159 sMasaez.ooo 1.5056042159 J REV-1500 EX Page 3 Decedent's Complete Address' File Number ai. na nn.aa DECEDENTS NAME FENTON ROGER A STREET ADDRESS 4 f1P T, MECHANICSBURG BOROUGH CUMBERLAND COUNTY CITE' STATE ZIP MECHANICSBURG Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 0 • 0 0 B. Prior Payments 0 . 0 0 C. Discount ~ • ~ 0 3. InterestfPenalty if applicable D. Interest E. Penalty 1.49 0.00 (1) _ 72 • 35 Total Credits (A + B + C) (2) _ 0 0 0 Total Interest/Penalty (D + E) (3) _ 1 4 9 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. t4) - 0 • 0 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) _ 7 3 • 8 4 A. Enter the interest on the tax due. (5A) 0 • 0 0 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 7 3 • 8 4 Make Check Payable to: REGISTEROFWILLS, 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; c. retain a reversionary interest; or . ^ 0 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%' ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ^ 0 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 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. F9116(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. 6 M 467'1 1.000 REV-1508 EX+ (6-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, $t MASC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF FILE NUMBER Roger A. Fenton 21 09 0082 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM ~ VALUE AT DATE NUMBER rxc~oiorinni OF DEATH 1 1978 Ford F250 Supercab 1,500.00 sale proceeds 2 1979 CBX 1000 Honda motorcycle 800.00 sale proceeds 3 M&T Bank 140.30 checking account #9834529365 4 Tools 300.00 sold by the Executor 5 Tools 1,534.50 gross proceeds from sale at public auction by DAL Auctions 6 Internal Revenue Service 1,081.00 refund due on 2008 Final Individual Income tax return 7 1951 Chevy Pickup 2,200.00 sale proceeds 8 Cash 50.00 found in decedent's possession 9 Motorists Insurance Group 52.21 refund unused auto insurance premium TOTAL (Also enter on line 5, Recapitulation) $ ~ 7 , 658. O1 3W46AD 1.000 (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 8~ ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Roger A. Fenton 21 09 0082 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ None B. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address 2. Attorney Fees Snelbaker & Brenneman, P.C. 1,225.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Year(s) Commission Paid: State Zip . City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 DAL Auctions commission paid on sale of tools at public auction 537.07 Total from continuation schedules 1,460.84 TOTAL (Also enter on line 9 Recapitulation) $ 3 222.91 7W46AG 1.000 (If more space is needed, insert additional sheets of the same size) Estate of: Roger A. Fenton 21 09 0082 Schedule H Part 7 (Page 2) 2 Paul Fenton reimburse for following: a. Register of Wills $131.00 b. Garage rent for February 2009 - $180.00 c. Funeral Luncheon and flowers - $272.31 583.31 3 Register of Wills filing fee for Inheritance Tax return 15.00 4 Truck transfer costs 62.53 5 Reserve for filing fees and other miscellaneous costs associated with the administration of the estate 800.00 Total (Carry forward to main schedule) 1,460.84 REV-1512 EX+ (12-OS) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Roger A. Fenton 2]_ 09 0082 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1' Afni, Inc. payoff Verizon bill 43.31 2 Andrew & Patel medical services 200.00 3 Capital One credit card debt 472.65 4 Jeanette Fenton reimburse for payment of personal taxes due for decedent 9.80 5 Ken Schenk garage rent 540.00 6 Northland Group credit card debt 10.00 7 Oakwood Center medical services 410.00 8 Quantum Imaging medical services 360.00 9 T-Mobile cell phone service 10.00 10 West Shore EMS ambulance services 771.48 SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS TOTAL (Also enter on Line 10 Recapitulation) ~$ 2 , 827.24 swasAH z o0o If more space is needed, insert additional sheets of the same size. REV-1513 EX+(11-08) SCHEDULE J ~pennsylvania DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT taiAit ~r FILE NUMBER Roger A. Fenton ~, ~~ .,.,o~ ~ ~ .,~~~ RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Tnrstee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [inGude outright spousal distributions, and transfers under Sec. 2116 (a) (1.2).] 1. Paul R. Fenton trustee for Vincent W. Schmalz All of Residue: 1,607.86 Son 1,607.86 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1 8 OF REV-1500 COVER ~~HEET, AS APP ROPRIATE. II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC110N 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. $ 0.00 swasAi z o0o it more space is needed, insert additional sheets of the same size. LAST' WILL ANI~ TI/STAML-;NT O t,' ROGER A. FEN"fON 1. RUDER A. FENTON, of the Borough of Mechanicsburg, Cumberland County, O ~~'~ ~s, 'a ~. ....... '. it-" ~~' `,. . ennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, ublish and declare this as and for my Last ~~~ill and ~I"eslament, hereby revoking and making void an}~ and all wills by nie at any time heretofore made. t . 1 direct that all my debts and funeral expenses be paid as soon as practical after nzy e~_ith by n~~~° Executer hereinalter named. 1 direct that all taxes that may be assessed as a consequence of my death shall be paid ti~om my residuary estate as part of the expenses of the administration of my estate. 2. f11~ the rest, a~esidue and remainder of my estate, real, personal and mixed, and vhere~soe~~er the same may be situate, 1 give, devise and bequeath to my son, VINCENT «. S('I l l~ 1ALZ. 3. In the went my said son, VINCENT W. SCllh~tALI_, should be less than twenty-three (23) years of age at the time of my death, t order and direct that the distributive portion of my estate attributable to my said sore shall be paid over and delivered unto n~iy brother, PAUL K. [~ENhON, as my Testamentary Trustee, IN TRLJS'T, NEVERTI~ELESS, to hold, manage, invest end reinvest for Che use and benefit of my said son. upon the following terms and conditions: A. I authorize my said 'Trustee to pav so much of the income arising thereo~7 together ~~~ith so n~iuch of the principal thereof as in the opinion ol~said Trustee is necessary or desirable to be expended 1'or the proper maintenance, support and education of my son, to the proper payee for such purposes. B. Upon my son attaining twenty-three (23) years of age, J order and direct that the Trust shall tern~iinate and the then remaining net balance ~princi ~,~~ pa~nd ~-; t~ - . L.AW OFFICES ~ ` - %~ SNEL.BAKER 8( 7 acerLmtilated metliile $ha~ I be dlS~rlbllted tl) my S(~n, abS~l~lt~i~~'. _ -5~~ ~ .t 'r BRENNEMAN, P.C. - - -- rV -~ ~~ t 1 ~ J .. ' _ '~ .,J. ~ __ .. .. ~ 1 i "l' F} ~ --~i _~ .'e'i _ - _ r S '~J -~,! r ....,~ r C. During the existence of the said Trust, I order and direct that ni}~ son shall be prohibited from pledging or assigning any assE~ts in said Trust or Ii~om otherwise anticipating any distribution hereunder and that no creditor of my son shall have the right to levy upon, attach or otherwise obtain any assets in said Trust. Sl~~ould the principal of the Trust herein be or become too sn~a.ll in the Trustee's discretion so as to make either the establishment or continuance of the 'T'rust inadvisable, the Trustee may make immediate distribution of the remaining net principal and accumulated income outright to my son andrf my son should be a minor, distribution ma~~ be made to the approptiiate Guardian, at which time the Trust shall terminate.. 4. I hereby nominate, constitute aril appoint my brother, PAUL R. FENTON, as ecutor under this m}~ Last twill anal Testament. l fi.u-ther direct that my Lirother shall not be required to post bond to sec-ure the faithful ormance of his duties as Executor or Trustee hereunder in the Common~,~~ealth of Pennsti~l~-aria or in any other jurisdiction. IN ~~'ITNLSS WIICREOF, l have hereunto set m}~ hand and seal to this my Last Will and l~estanient written on 'h~~%o (2) pages this l6`~' day of October, 2008. .~ ,~ ~`'f~ ~ ~:~~~~'~%~ --`-- --------(SEAL) Reber A: Fe7~ion LAW OFFICES SNELBAKER & BRENNEMAN, F.C. Signed, sealed, published and declared by ROGER A. FENTON, the Testator above rrted, as and for his Last Will and Testament, in our presence, who, in his presence, at his guest, and in the presence of each other, ha~~e here-into subscribed our names as attesting tnesse~s. i~v~- (SF,AL) _~)_ NIIviONWFAL"III OF PE:NNSYL,VANIA) t ~NTY Oh C[)h1BERLAND ~~~e, ROGER n. FLNTON, KEI"TH O. F3RINNEMAN, ESQUIRE and JANE J. OONEI'. the Testator and the ~~°itnesses, respectively, ~~hose navies are signed to tl~ie attached n' foregoing insiruulent, being first duly sworn, do hereby declare to the undersigned authorit}~ hat the "I~estator signed and executed the instrument as his Last Will and Testament and that he iad signed willingly, and that he executed it pis his free and voluntai-~~ act fin' the purposes therein xpressed, and that each of the witnesses, in the presence andi~_ hearing of the "hestator, signed the Fill as «~ fitness and that to the best oC his or leer l:no~~>ledge the Testator ~~~~as at that time eighteen ears oCage or i~lder, of sound mind and under no constraint or undue influence. SS. o' oe~i_ r .wl ~S , Q_.. 1 _~A. . `Testator ~~ ~~'itness ~G~i mess ubscribed, sworn to and acknowledged before me by ROGER A. PENTON, "Testator, and subscribed and sworn to he~fore me b_y KEITH O. I3RENNL~IV7AN, ESQUIRE and JANE J. NtY, witnesses, this IC`i' day of October, 201)4. LAbV OFFICES SNELBAKER SC BRENNEIv1AN, P.l.. Notaiy Pi~bliclt CU3~1Ee'i~'~'JVVEnL1 H ~F t=Ei~1P?5YLl~ANLA fJotarial ~eai SLr>~~n L fvlatra~, PyGCaky f'? kbfic h9achanicstrurg Bc.ro, Lurn~ek?arid i;nunty i'vly ra~•nmission E.,~rires ~ ?GV. 24, ~Ef 11 !Viember, F'ennsyh~a~iis; ?~sso~ialie~ of Notaries