HomeMy WebLinkAbout09-09-10-~ REV-1500 Ex(°'-'°' 1505610143
PA De artment of Revenue ~ OFFICIAL USE ONLY
p pennsylvania County Code Year File Number
Bureau of Individual Taxes DEPARTMENT OF REVENUE
PO 80X.280601 INHERITANCE TAX RETURN 21 10
Harrisburg, PA 17128-0601 RESIDENT DECEDENT ''`~~
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
529 52 7744 12 08 2009 05 25 1918
Decedent's Last Name Suffix Decedent's First Name MI
ISELE ROBERT D
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE VVITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
[~ 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death
prior to 12-13-82)
^ 4. Limited Estate ^ 4a. Future Interest Compromise ^ 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
of
W 6 Decedent Died Testate ^ ~ Decedent Maintained a Living Trust _ ~ $. TOtal Number Of Safe DepOSit BOXES
(Attach Copy of Witl) (Attach Copy of Trust)
^ 9. Litigation Proceeds Received ^ 10~ betweenP2V31-91 andt;datge5;f death ^ 11,Election to tax under Sec. 9113(A)
(Attach Sch. O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATIONI SHOULD BE DIRECTED TO:
Name Daytime Telephones Number
RICHARD E CONNELL ESQ 717 232 8731__
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REGISTER BLS USE~ILY E-=
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First line of address ~ rn I ~ ;- ;:-~
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2303 MARKET STREET ~~~} r..
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Second line of address r;~ ~
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DATE FILED ~ ~._,~3
City or Post Office State ZIP Code
CAMP HILL PA 17011
Correspondent's a-mail address: C o n n e l l@ b m c -law . n e t
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.
SIGNATURE OF PERSON RE SIBLE FILING RETURN DATE
Mary Isele ._-- ~~ 1~'
ADDRESS
2111 Y e Avenue, Camp Hill, PA 17011
SIG TURE OF PRE RER O R T RE TIVE
Richard E Connell Esq DATE
~ 0
ADDRESS
2303 Market Street, Camp Hill, PA 17011
Side 1
1505610143 1505610143
J
1505610243
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: I S E L E, R O B E R T D 5 2 9 5 2 7 7 4 4
RECAPITULATION
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 & Notes Receivable (Schedule D) .......................................................... 4.
5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. 5 0 0 . 0 0
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. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 5 0 0 . 0 0
9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. -~ 2 , 3 8 7 0 0
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10.
11. Total Deductions (total Lines 9 8~ 10) ...................................................................... 11. ]L 2 , 3 8 7 0 0
12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. - 1L 1 , 8 8 7 0 0
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. - ~L 1 , 8 8 7 0 0
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 .oo - 11 , 8 8 7 0 0 15~ 0 0 0
16. Amount of Line 14 taxable
at lineal rate X .045 16.
17. Amount of Line 14 taxable
at sibling rate X ,12 17.
18. Amount of Line 14 taxable
at collateral rate X .15 18.
19. Tax Due ..................................................................................................................... 19. 0 0 0
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
L 1505610243 1505610243
REV-1500 EX Page 3 File Number 21 - 10
Decedent's Complete Address:
Isele, Robert D
STREET ADDRESS
2111 Yale Avenue
CITY STATE ZIP
Camp Hill PA 17011
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A• Prior Payments
B. Discount
3. Interest
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
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.
(3) 0.00
(4)
(5) 0.00
Make Check Payable to: REGISTER OF WILLS, AGENT.
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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 :.................................... 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 ~Nithout
receiving adequate consideration? ....................................................................................................................... ^ ~]
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?'......... ~~ Cx ]
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 IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving
spouse is 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 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 re urn 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 21 ears of age or younger at death to or for thie use of a natural parent, an
adoptive parent, or a stepparent of the child is 0 percent [72 P.S. §9116 (a) (y.2)].
• The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 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 12 percent [72 P.S. §91 "16 (a) (1.3)1. A
sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, w ether by blood or adoption.
(1)
0.00
0.00
Total Credits (A + B) (2)
~ SCHEDULE E ~
CASH, BANK DEPOSITS, & MISC.
COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Isele, Robert D FILE NUMBE',R
21 - 10
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
NUMBER
1 Personal Possessions
DESCRIPTION VALUE AT DATE OF
DEATH
500.00
~ TOTAL (Also enter on Line 5, Recapitulation) ~ 500.00
SCHEDULE H
' FUNERAL DCPENSES &
COMMONWEALTH OF PENNSYLVAN{A
INHERITANCE TAX RETURN ~`N~TfV'1T'IM G ~J~7~
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF Isele, Robert D 21 - 10
Debts of decedent must be reported on Schedule I.
-- - --- - -- -- - --T ,_
ITEM AMOUNT
NUMBER FUNERAL EXPENSES: DESCRIPTION J J
A. 1 Myers-Harner Funeral Home 9,773.00
2 Cemetery -Rolling Green 2,614.00
B. ADMINISTRATIVE COSTS:
~ . Personal Representative's Commissions
Name of Personal Representative(s)
I
Street Address
City State Zip
~I Year(s) Commission paid
2. ~, Attorney's Fees
3. I Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
li Claimant
4.
5.
6.
TOTAL (Also enter on line 9, Recapitulation)
12,387.00
Street Address
City State Zip
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
ative Costs
~~~ ~~
LAST WILL AND TESTAMENT
OF
ROBERT DAVID ISELE
KNOW ALL MEN BY THESE PRESENTS, that I, ROBERT DAVID ISELE, residing
in Cumberland County, Pennsylvania, do hereby make, declare, and publish this as my Last Will
and Testament, hereby revoking all former Wills and Codicils heretofore made by me at any
time.
PAYMENT OF EXPENSES
I. Payment of Expenses: I direct that my Executrix, hereinafter named, shall have the
power, but not the duty, to pay all my just debts, expenses of my last illne;>s and funeral
expenses, from my estate as soon after my death as shall be found convenier.~t.
GIFTS
II. Personal and Household Effects: I bequeath my automobiles, household and personal
effects and other tangible personalty of like nature (not including cash or securities)
together with any existing insurance thereon, to my wife, MARY ELIZABE'T'H ISELE, if
she survives me by thirty (30) days. Should my wife predecease me or not be living on
the thirty-first day after my death, I bequeath such tangible personalty and insurance
thereon to our children to be divided between them in as nearly equal shares as is
practical.
III. Residue:
A. I give the residue of my Estate, real and personal to my wife, MARY
ELIZABETH ISELE.
If my wife, MARY, predeceases me, and if my net taxable estate after
deductions, costs of last illness and administrative expenses exceeds
$200,000, I give the following sums to the named individuals who survive
me:
MICHAEL 3AMES VAUGHN, my grandson,
Twenty Thousand ($20,000.00) Dollars.
,: -~
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• ALICE ELIZABETH WERTIN, my
granddaughter, Twenty Thousand ($20,000.00)
Dollars.
• MEGAN KATHLEEN JONES, my
granddaughter, Twenty Thousand ($20,000.00)
Dollars.
• GRANT JONES, my great grandson, Ten
Thousand ($10,000.00) Dollars.
• ROBERT ALLEN JONES, my great grandson,
Ten Thousand ($10,000.00) Dollars.
• TORI ELIZABETH JONES, my great
granddaughter, Ten Thousand ($10,000.00)
Dollars.
B. If my wife, MARY, predeceases me or dies on or before the thirtieth
(30th) day after my death, I give the residue of my estate after payrrient of
such gifts as would be paid under Paragraph III. A. above in equal shares
to my children, MARY CATHERINE VAUGHN and RO:BERT
DRUDING ISELE, but for any child of mine who predeceases me,
his/her share shall be paid to his/her then living descendants, per stirpes,
or if none, then to my other child.
FIDUCIARIES
IV. Executrix: I hereby nominate, constitute and appoint my wife, MARY ELIZABETH
ISELE, as Executrix of this my Last Will and Testament. In the event that my said wife
shall predecease me, or be unwilling or unable to act as Executrix, then I nominate,
constitute and appoint ROBERT DRUDING ISELE, my son, and DOROTH-Y L.
FORREY, my sister-in-law, as Co-Executors. Should either be unable or umuilling to
serve, then the other shall serve as my sole Executor.
V. Bond: No Executrix (Executor) appointed hereunder shall be required to give bond or
other security for the performance of his/her duties.
VI. Compensation for Fiduciaries, Expenses: Regardless of whether or not the,
Executor/Executrix chooses to accept compensation, he/she shall be reimbursed for all
expenses incurred as a result of so serving. If a sole Executor/Executrix decides to be
compensated, he/she may take compensation up to $25,000. If an Executor/Executrix
serves as a Co-Executor, his/her compensation will be limited to no more than
$12,500.00.
VII. Protective Provisions: To the extent permitted by law, the interest of beneficiaries in
principal or income shall not be subject to the claims of their creditors and others, nor to
,le al process, and shall not be voluntarily or involuntarily alienated or encumlbered,
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except that nothing in this article shall preclude the assignment of all ox any part of a
beneficiary's interest to his/her descendants. Further, exceptions maj~ be made if
Executor approves.
VIII. Management Provisions: My Executrix (Co-Executors) shall have, in addition to the
powers and authority conferred upon her by law, the following additional powers and
authority:
1. To retain any property received by her.
2. To sell at public or private sale, exchange,. lease, mortgage or pledge any property,
real or personal, at any time constituting a portion of my estate, and upon such terms and
conditions as she shall deem wise.
3. To invest any money at any time in such bonds, stocks, notes, real estate,
mortgages, life insurance annuities or other securities, or such property, real or personal,
as she shall deem wise, without being limited by any statute or rule of law regarding
investments by the Executrix.
4. To retain, without incurring any liability, as investments, any property owned by me
at the time of my death, as long as they deem it wise, and even though such property is
not the kind of property the Executrix would purchase as an investment; and even though
to retain such property might violate sound diversification principles.
5. To cause any security or other property which may at any time constitute a portion
of my estate to be issued, held or registered in her name, or in the name of a nominee, or
in such form that title will pass by delivery.
6. To consent to the reorganization, consolidation, readjustment of the financial
structure, or sale of the assets of any corporation or other organization, the securities of
which constitute a portion of my estate, and to take any action with reference to such
securities which, in the opinion of the Executrix, is necessary to obtain the benefit of any
such reorganization, consolidation, readjustment or sale; to exercise any conversion
privilege or subscription right given to her as the owner of any securities constituting a
portion of my estate; to accept and hold, as a portion of my estate, securities resulting
from any reorganization, consolidation, readjustment, sale, conversion or subscription.
7. To pay all costs, taxes, charges and expenses in corulection with the administration
of my estate, including compensation to the Co-Executors as provided in Paragraph VI.
hereof.
8. To determine what is "Income" and what is "Principal" hereunder, and
her decision thereon shall be final; and .to purchase securities at a premium or discount,
and to apply or charge said premium or discount against income or principal as the
Executrix may determine.
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9. To transfer, sell, exchange, partition, lease, mortgage, pledge, give of-tions upon, or
otherwise dispose of any property at any time held by her, at public or private sale or
otherwise.
10. To borrow money from any person, firm or corporation for the purpose of
protecting and preserving or improving my estate; to execute promissory notes or other
obligations for amounts so borrowed.
11. To make distribution in cash or in kind.
12. To execute and deliver all documents necessary or appropriate for the exercise of
her powers.
13. To employ legal counsel, accountants, brokers, investment advisors, custodians,
managers and other agents any employees and to pay them reasonable compensation out
of my estate or out of any fund held hereunder to which said compensation i~s attributable.
14. To do all other acts in their judgment necessary or desirable for the proper and
advantageous management,- investment and distribution of my estate.
TAX PROVISIONS
IX. Death Taxes: I direct that all transfer and inheritance taxes, state or Federal assessed
because of my death, whether the funds, property or insurance proceeds to which such
taxes are attributable pass under this Will or not, shall be paid out of my residuary estate;
that my Executrix pay, or provide for payment of all such taxes at such time, or times,
and in such manner as my Executrix deems best.
X. Tax Options: I authorize my Executrix:
A. Death Taxes: To exercise any options available in determining and praying
death taxes in my estate;
B. Income Taxes: To join with my wife in filing a joint income tax return; and
C. Gift Taxes: To consent to any gifts made by my wife being treated as having
been made one-half by me for the purpose of laws relating to gift tax.
IN WITNESS WHEREOF, I, ROBERT DAVID ISELE, the Testator of this, my Last Will
and Testament, typewritten on five (5) sheets of paper which I have identified t the bottom of each
page by my signature, hereunto set my hand and seal the f day of ~,~~J , 2005.
~~ ,
~/~ ~~ !~` 1~. /i~~`~l~c ~ ~- ~~? -~ ~ (SEAL)
ROBERT DAVID ISELE
~7
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The preceding instrument consisting of this and four (4) other typewritten pages, each identified
by the signature of the Testator, ROBERT DAVID ISELE, was on this day anal date thereof
signed, published and declared by ROBERT DAVID ISELE, the Testator therein named, as and
for his Last Will, 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.
,;
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
. SS:
I, ROBERT DAVID ISELE, Testator, whose name is signed to the attached or
foregoing instrument, having been duly qualified according to Iaw, do hereby
acknowledge that I signed and executed the instrument as my Last Will; that ][ signed it
willingly; and that I signed it as my free and voluntary act for the purposes therein
expressed.
~~~~~~ ~9~~~~
ROBERT DAVID ISELE
Sworn or affirmed to and acknowledged before me, by, ROBERT DAVID
ISELE, the Testator, this / ~r day of ~x~w~, , 2005.
~~
Notary P 'c
f~l..~ ~. GO~t~~ ~,' ~°~~,~'~i, ~"~,~'~~~ fit:
~~' ~ji~j{at9Yli~iNJ i+fYi. ~~d~,~ w~~6/'LJ Cv~ah CS~
~amca*,imssvatzF .7's'+J'~~2Y.Y~:+n ~ From: idiL"~iwZ'dL3L:w:~:FtRw'"f3'+6S7LbC°".~SI~
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF CUMBERLAND
W e, ~ es ~--:-- /~Q ~s~1 ,and c~1a~r ol~ lei ~~~ y ~
and ~'cha~a/ ~ bnn P ~ ~ 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 ROBERT DAVID ISELE, sign and execute the instrument as his
Last Will; that he signed willingly and that he executed it as his free and voluntary act for
the purposes therein expressed; that each of us, in the hearing and sight of the Testator
signed the Will as witnesses; and that to the best of our knowledge, the Testator was at
that time eighteen or more years of age, of sound mind and under no constraint or undue
influence.
~?~~. 2
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Sworn or affirmed to and subscribed to before me by ~.yPS J ~~4 /~s~!
and ~j „~,~~ee. ~/aYc~ ,and ~~Q~,~,/ ~~ // itnesses this /~ day
of , 2005. C~°~~~~
~rCe m he/'
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Not rv Public
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~~/~fi ili'lUJwiY/L {. -~~1(q 9D'./~i Y4~ ~M
LAW OFFICES
BALL, MURREN & CONNELL
2303 MARKET STREET
CAMP HILL, PENNSYLVANIA Z 7O 11
(717) 232-8731
PHILIP J. MURREN FACSIMILE (717) 232-2142
RICHARD E. CONNELL
TERESA R. MCCORMACK
THOMAS A. CAPPER
MAILING ADDRESS:
P.O. BOX 1108
HARRISBURG, PENNSYLVANIA 171OS-11OH
September 8, 2U 10
WILLIAM BENTLEY BALL_
(1916-1999)
Glenda Farner Strasbaugh
Register of Wills ,~
~ ~~-%
~
Cumberland County Courthouse ~~ a _',
m ~
One Courthouse Square l~n 7 -v ~-~' ;-'=?
Carlisle, PA 17013 ~.." ~ '~'
RE: Estate of Robert D. Isele n~' ~ ~ - -' ->
Date of Death: December 8, 2009 ~ ~ ev • ~~~ r tr~+
Our File No. 2753.1 p
Dear Ms. Farner Strasbaugh:
Enclosed please find, in duplicate, the Inheritance Tax Return for the Estate of Robert D.
Isele. Please date-stamp the additional copies of the first page of the Return for our :records alid
return to me in the self-addressed, stamped envelope provided.
Alsu enclosed, please find a check in the amount of $1 s for filing of the Returrl.
REC/hmp
Enclosures
cc: Mrs. Robert D. Isele (w/out enclosure)
Richard E. Connell