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Home My WebLink About07-23-101505607120 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 80X.280601 2 1 0 9 0 1 1 9 5 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 190 12 3870 12 19 2009 Decedent's Last Name Suffix DETTER (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW Date of Birth 03 16 1918 Decedent's First Name MI FRANK I, Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS ~ XJ 1. Original Return ~ 2. Supplemental Return r~ ! ~ 3. Remainder Return (date of death -- prior to 12-13-82y ~ 4. Limited Estate ~ Future Interest Com romise 4a. p L ~ 5. Federal Estate Tax Return Re cared q _ _ _ (date of death after 12-12-82) ~ X ! g Decedent Died Testate (Attach Copy of Will) ~ Decedent Maintained a Living Trust I~~~ (Attach Copy of Trust) 8. Total Number of Safe Deposit Boxes 9. Litigation Proceeds Received --' f l 10. Spousal Poverty Credit (date of death I --_ I between 12-31-91 and 1-1-95) I ~ 11, Election to tax under Sec. 9113 A `- I ( ) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JAN M ~ILEY 717 432 9666 Firm Name (If A I' bl pp rca e) THE G~1 I L E Y GROUP , P C First line of address 130 W. CHURCH STREET Second line of address City or Post Office DILLSBURG State ZIP Code PA 17019 REGISTER OF..1l~1'ILLS USE .Y C:) {.__ -, f---- ,..,_ - , C^j f----- --, -,,.~ c.a~ ~:~~ ..? ~+~ ~:~-, . --~. ~,~. DATE F'{~~D - ~- -; -, ti ~. ~_~ `f ~. ; . ~~ ,_, - `- - i .. ;~ :i _. ~•:_1._.t (l~ -s a Correspondent's a-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 true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG T OF P SON ON E FOR FILING RETURN DATE s~~~ ~. Keith L. Detter ~-~ 11~. - , n 8399 DeForest Road, Huntingdon, PA 16652 ZOt~\TURE OF_PREPARER OTHER THAN REPRESENTATIVE Jan M Wiley DATE . Church Street, Dillsburg, PA 17019 Side 1 1505607120 1505607120 k ~~ °. J REV-1500 EX Decedents Name: Frank L. D e t t e r RECAPITULATION 1. Real Estate (Schedule A) .................................................. 2. Stocks and Bonds (Schedule B) ........................................ 1505607220 Decedent's Social Security Number 190 12 3870 1. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4. 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. ~• E~ ~ ~ ~- ~ ~ ~ 0 4 6. Jointly Owned Property (Schedule F) ~] Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ~] Separate Billing Requested ............. 7. 8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 1 9~ 9 1 9 4 0 4 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. ~~ ~ 6 2 9 5 8 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9 & 10) ...................................................................... 11. 1.6. 6 2 9 5 8 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 1 3~ 2 5 6 4 4 6 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................................. 14. 1 3 2 5 6 4 4 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 .00 0 0 0 15. 0 0 0 16. Amount of Line 14 taxable at lineal rate X .045 1 3 2, 5 6 4 4 6 16. 5, 9 6 5 4 0 17. Amount of Line 14 taxable at sibling rate X .12 0 0 0 17• 0 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0 0 0 18• 0 0 0 19. Tax Due ..................................................................................................................... 19. 5. 9 6 5 4 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 L 1505607220 1505607220 REV-1500 EX Page 3 File Number 21-09-01195 Decedent's Complete Address: DECEDENT'S NAME Frank L. Detter STREET ADDRESS 770 South Hanover Street CITY Carlisle -_- _ --- STATE ~ ZIP PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 5,215.50 C. Discount 274.50 Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable p. 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. (4) Check box 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. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5E3) s qa~ an 5,490.00 d~~ an 475.40 Make Check Payable to: REGISTER OF WILLS, AGENT ,e ~°,nf~ 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 :.................................................................................. j _ ; ~x b. retain the right to designate who shall use the property transferred or its income :.................................... ~ _] [x~ 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 decedent own an m trust for or payable upon death bank account or security at his or her death?......... I,- - I l x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ...................................................................................................................... ~-- i ~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)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by t-lood or adoption. Rev-1508 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Detter, Frank L. 21-09-01195 InGude 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. (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-11500 Schedule E (Rev. 6-98) REV-11b1 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Detter, Frank L. 21-09-01195 Debts of decedent must be reported on Schedule 1. ITEM DESCRIPTION AMOUNT NUMBER A, FUNERAL EXPENSES: See continuation schedule(s) attached I 1,056.02 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Keith L. Detter Social Security Number(s) / EIN Number of Personal Representative(s): Street Address 8399 DeForest Road ~;ry Huntingdon State PA zip 16652 Year(s) Commission paid 2010 7,450.00 2. Attorney's Fees The Wiley Group, P.C. 7,450.00 3, 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 4. Probate Fees Register of Wills: 319.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 354.06 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 16,629.58 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1;100 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Detter, Frank L. 21-09-01195 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Cocklin Funeral Home: 406.02 2 Grace United Methodist Church: 300.00 3 Keith Detter (reimbursement -clothing, etc. for funeral): 250.00 4 York County Veterans Honor Guard: 100.00 H-A Subtotal 1,056.02 Other Administrative Costs 5 Brockey Healthcare (final): 10.28 6 Cumberland Law Journal (advertise estate): 75.00 7 PNC Bank (service charges): 30.00 8 Register of Wills (filing fee): 30.00 9 The Sentinel (advertise estate): 208,78 H-B7 Subtotal 354.06 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1.500 Schedule H (Rev. 6-98) a ~ SCHEDULE J COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Defter, Frank L. 21-09-01195 NAME AND ADDRESS OF RELATIONSHIP TO DECEDENT SHARE OF ESTATE W d /MOUNT OF ESTATE ($$$) NUMBER PERSON(S) RECEIVING PROPERTY Do Not List Trustee s ( or s) I • TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] 1 Keith L. Defter Son 26,512.89 8399 DeForest Road Huntingdon, PA 16652 2 Joan L. Null Daughter 26,512.89 424 Pleasant Street Hanover, PA 17331 3 Dorothy J. Riley Stepchild 26,512.89 1031 Village Way York, PA 17404 4 Beth A. Staub Daughter 26,512.89 339 Main Street Wellsville, PA 17365 5 Carolyn M Swartz Daughter 26,512.89 651 Taylor Road Windsor, PA 17366 Total 132,564.45 Enter dollar amounts for distributions shown above on lines 15 through 18, as appropr iate, on Rev 1500 cove r 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 DISTRIBUTIUNS UN I.INt ~ ~ ur hcty-~ 5uu ~,vvtrc anct_ i I ~•~~ Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) ~~~~~t tll ttn~ ~rst~mrnk ~~~~ FRANk L. DETTER BE IT REMEMBERED, that I, FRANK I,. DETTER, c~f~ i~40 Carlisle Road, ~~ellsville, Fork County, Pennsylvania, being of sound mind. memory ~,iu! .;:-~.derstanding, do make, publish anti declare this as and for m ~. East Will and Testament ;- rt°hv revoking and making null and void any and all Wills and Testaments and ~~rit~ngs in the r~.[urc thereof rnadc by me at any time heretofore. ITEM 1: 1 direct that all my just debts and fi.tneral expenses be paid as soon after my demise as may be convenient. ITEM 2: All the rest; residue and remainder of my estate, c~`:~~,~hatsoever nature and wheresoever situate, whether it be real, personal or mixed, including property over which I have a power of appointment, I give, devise and bequeath unto my children CAROLYN M. S`."ART~, J~.~N' ?... N>J'LL, ?lEI`I'I? T . WETTER, BF.TI-I A. S"TAIiB, and my step- daughter, DOROTHY J. RILEY, in equal shares, per stirpes. ITEM 3: I direct my hereinafter named Executor to pay all ~nherttance, estate, succession and legacy taxes of whatsoever nature and kind, to which my estate or the transfer of any property passing hereunder or otherwise passing by reason of ix~y demise, may be subject and to charge such taxes against my residuary estate, it being my i mention that none of the aforesaid taxes, either federal or state, on any property required to he included in my gross estate, under the provisions of any state or federal law now in force or hereafter enacted, shall he prorated among the persons interested in my estate to whor~n such property is or may be transferred or to whom any benefit accrues. ITEM 4: l appoint my son, KEITH L. DETTER, as Execlrtor of tYlis my Last Will TNESS: -lam vi-, L_ _ ~ ~ ,~(( /~' FRANK L. DETTh:R and Testament. Shot-;ld rn}- son predecease sr~e, fail to qualifiy, cease to act or rcno~ince probate, 1 then appoint rri~~ daughter, JOAN L. ~l'LL, as Executrix oft}~~:~~ rrry Last Will an~i "I~estament. ITEM 5: I direct that my executor or hi> ~ucccssor shall not he required to give bond for the faithful perlori~iance of their duties in an~~ iurisdiction. IN WITNESS ~VIIEREOF, I have herel.~nto set my hand and seai ti~i~ ~~~ ciay oh -~-~t ---------- - 2003 . ,,,~,, __ U~se~, _- _~o.G~~(SEAL RANK L. DETTER COMMONWEALTH OF PI-:N'~'SYLV:AN'IA S COUNTY OF YORK We, FRANK I._ DE7~TER, JAN M. V~~[I.F:Y, F:SQIIRE any'. ~[IERiF. A. ~'~TINICH, the Testator and the witnesses respectivelti_ whose names arc signed to the attached or foregoing instntment, beini~ firs? duly sworn, do hcreb~~ declare to the undersii~t~~cd ~iuthority that the Testator signed and executed the instrument as his bast ~~%ill and ~ies,a~~~:cr;t and that he had signed willingly (or v~~illingly directed another to sign for him), and that h~~ executed it as his free and voluntary act for the purposes therein expressed, anc: that each of the ~w~itnesses, in the presence and hearing of the Testator. signed this Last ~~hill and Testament as witness and that to the best of their knowledge the Testator was at the time. eighteen (18) years of age or older, of sowed mind and under no constraint or undue influence. ANK [.. DETTF,R -' ---~_~ NESS __ __ _'G_~.._ TNF,SS Sworn to and subsc;~bed before me this ~p`~ day of ~~12~ ~ . , Zoo3. NOTARY P LIC -~~ Notarial Seal __ MY COMMISSION EXPIRES: s. Dawn Gladtelter, notary Public Dillsburg Boro, York County My Commission Expires RAay 17, 2005 Member, Pennsylvarna AssociaUOn of Notaries Jan. 15. 2Q1Q 3:14PM PNC BANK 412-7Q5-2747 ~~ LEADING THE WAY January 15, 20T Q The Wiley C'xroup Jan M Wiley Escl 130 ail Church 5t Suite 101 Diltsburg, PA 17Q 19 ICE: Nine: Frank L better SSN:190-12-3870 DOD: 12-19-2009 Deax Nis. Wiley; No. 5115 P. 1 In response to your request for Date of Death (DOD) balances far the customer noted above, ouz records show the following: Checking Account Account # 5111686159 Established; 05--01-1974 FRANK L DETTER DOD balance: - $6,872.00 + 0.03 accrued interest ~ ~ ~ -) 2 0 3 Interest paid 01-01-2009 thru 12-19-2009 $1 I.8 8 YTD Swings Account A,ccour~t # 51 11402873 Established: OAS -05 -2004 FRANK L DETTER DOD balance: $13 5,847.66 + 3.73 accrued interest ~ \ 3 ~- t ~. ~--- ~ ~ ~~ Interest paid 01-01-2009 thru 12-19-2009 $90.04YTD Please note that this office provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings}.' W e do not prods any f nancial trausact~o~s or pxQVide statements. If you need assistance with any of these items, please call 1-88$-PNC-BANK (1-888-762-2265) or stop by ~-our local PNC Bank, branch office. Sincerely, National Financial Services Center PNC Bank, N.A. Member FDIC Page 1 of 1