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Home My WebLink About08-16-10J 1505610101 REV-1500 ex t°,_1°' PA Department of Revenue Pennsylvania OFFICIAL USE ONLY Bureau of Individual Taxes n"~a.M`"T `"`°E" County Code Year File Number PO BOx 28o6oi o INHERITANCE TAX RETURN Harrisburg, PA iyi28-o601 RESIDENT DECEDENT .~~ ~ b '' v S yl ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 276-10-5880 02/06/2010 02/02/1912 Decedent's Last Name Suffix Decedent's First Name MI SCHOPPE CHARLES C (if Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI 5pouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82) O 4. limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) dD 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE D Name IRECTED TO: Daytime Telephone Number JEFFREY S COHICK EA First line of address 390 ALEXANDER SPRING RD Second line of address City or Post Office CARLISLE State ZIP Code PA 17015-9129 Correspondent's a-mail address: jCOhICk@COhICkBSSOC.COrt1 REGISTER OF WILLS USE ONLY ;~ r...~ _ n c:~ 3 ~ ~~, ~~ I- ~ ~-- G 3 ,~ -~ -r-, -~ j ...... ~ .- DATE 6tL£;D .t ~„ i -;a _ , 7-- i '~ ti N --~ ' vnoer penaicies or pepury, i °eaare tnat 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. GNATUR~, ~~wSODJ~R~NS~ ..~ ~Li J RETURN DATE RE A 15108 390 ALEXANDER SPRING ROAD, CARLISLE, PA 17015-9129 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610101 DATE 1505610101 J REV-1500 EX 1505610105 Decedent's Social Security Number Decedent's Name: CHARLES C SCHOPPE 276-10-5880 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 and Notes Receivable (Schedule D) ........................ ... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E).... ... 5. 183.57 6. Jointly Owned Property (Schedule F) O Separate Billing Requested .... ... 6. 7,974.32 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested..... ... 7. 8. Total Gross Assets (total Lines 1 through 7) .......................... ... 8. 8,157.89 9. Funeral Expenses and Administrative Costs (Schedule H) ................ ... 9. 1,461.75 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ........... ... 10. 1,243.70 11. Total Deductions (total Lines 9 and 10) ............................... .. 11. 2,705.45 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 5,452.44 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. 5,452.44 TAX CALCULATION -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 .0 _ 15. 16. Amount of Line 14 taxable at lineal rate X .0 45 5,452.44 16. 245.36 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 1 g. 19. TAX DUE ........................................................ .19. 245.36 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 1505610105 1505610105 REV-1500 EX Page 3 Decedent's Complete Address: File Number DECEDENT'S NAME CHARLES C SCHOPPE STREET ADDRESS 210 BIG SPRING ROAD CITY NEVWILLE STATE PA --------- Z~P17241 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. CreditslPayments 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. 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. Total Credits (A + B) (2) (3) (4) (5) Make check payable to: REGISTER OF WILLS, AGENT. 245.36 245.36 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 : ............................................ ^ 0 c. retain a reversionary interest; or .......................................................................................................................... ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ 0 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? .............. ^ ^x 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 Jan. 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 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 21 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 0 percent p2 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 4.5 percent, except as noted in 72 P.S. §9116(1.2)172 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. §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 SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER CHARLES C SCHOPPE Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F (It more space is needed, insert additional sheets of the same size) REV-i5og EX+ (oi-io) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF: FILE NUMBER: CHARLES C SCHOPPE If an asset became jointly owned within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A• DAVID C SCHOPPE 14 PEPPERTREE DRIVE CORAOPOLIS, PA 15108 SON B' HELEN E LONG C. JOINTLY OWNED PROPERTY: 1272 BRANDY ROAD MECHANICSBURG, PA 17055 DAUGHTER ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY HELD REAL ESTATE. DATE OF DEATH VALUE Of ASSET °k OF DECEDENT'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A . 02/01/99 PNC SMART CHECKING ACCT #11-3410-1469 47,850.71 33 7,974.32 TOTAL (Also enter on Line 6, Recapitulation) I $ 7,974.32 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (10-09) ~:1 Pennsylvania ~. DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER CHARLES C SCHOPPE Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: I' FLOWERS 561.75 2. ENGRAVING MONUMENT 135.00 B. 1 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City Year(s) Commission Paid: State _ _ ZIP 2. 3. 4. 5. 6. 7. Attorney Fees: Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address City State Relationship of Claimant to Decedent Probate Fees; Accountant Fees: Tax Return Preparer Fees: ZIP 15.00 750.00 TOTAL (Also enter on Line 9, Recapitulation) I $ 1,461.75 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (12-08) ~ 1 Pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER CHARLES C SCHOPPE 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 I' COHICK & ASSOCIATES 2009 PERSONAL INCOME TAX PREP 04/05/2010 CHK#548 186.00 2 GREEN RIDGE VILLAGE NURSING HOME EXPENSES 03/16/2010 CHK#543 482.54 3. GREEN RIDGE VILLAGE NURSING HOME EXPENSES 05/15/2010 CHK#549 305.00 4. GREEN RIDGE VILLAGE NURSING HOME EXPENSES 07/3112010 CHK#550 150.00 5. MILLENIUM PHARMACY PHAMACEUTICALS 03/15/2010 CHK#547 120.16 TOTAL (Also enter on Line 10, Recapitulation) I ~ 1,243.70 If more space is needed, insert additional sheets of the same size. LAST WILL AND TESTAMENT OF CHARLES C. SCHOPPE I, CHARLES C. SCHOPPE, of the County of Allegheny and Commonwealth of Pennsylvania, being of sound mind and memory, do hereby make, publish and declare this to be my Last Will and Testament, in manner and form following, hereby revoking any will or wills heretofore made by me. FIRST: I direct that the expenses of m y last illness and funeral be paid out of my estate as soon as may be convenient after my death. SFsCOND: I give, devise and bequeath all the rest, residue and remainder of my estate, of whatever kind and wherever situate, to my wife, ELIZABETH L. SCHOPPE, if she survives me. THIRD: In the event that my wife, ELIZABETH L. SCHOPPE, fails to survive me, I give, devise and bequeath all the rest, residue and remainder of my estate, of whatever kind and wherever situate, in equal shares to such of my following named children as shall survive me by thirty (30) days, namely, KERRY G. SCHOPPE, CHARLOTTE L. NOBLE, FRED C. SCHOPPE, DAVID M. SCHOPPE and HELEN E. LONG. If any of my above named children fail to survive me by thirty (30) days, I give, devise and bequeath the share of such child to be divided equally among his or her spouse and children, if any, who survive me by thirty (30) days, and in default of any such spouse and children, I give, devise and bequeath the share of such child to my other named children, or their spouse and children, as above described. FOURTH: In the event that my wife, ELIZABETH L. SCHOPPE, shall die simultaneously with me, or under such circumstances as to render it impossible to determine who predeceased the other, I direct that my wife, ELIZABETH L. SCHOPPE, shall be deemed to have predeceased me, and that the provisions of this, my Last Will and Testament, shall be construed upon that assumption, notwithstanding the provisions of any law establishing a different presumption of order of death, or providing for survivorship for a fixed period as a condition of inheritance of property. FIFTH: I nominate, constitute and appoint my wife, ELIZABETH L. SCHOPPE, executrix of this, my Last Will and Testament. If my wife is unable or unwilling to act or to continue to act as executrix, I appoint my son, KERRY G. 5CHOPPE, and my son, DAVID M. SCHOPPE, executors of this, my Last Will and Testament. If either son is unable or unwilling to act or to continue to act as executor, the other may act alone as executor. SIXTH: I direct that my executrix, and her successors, either jointly or individually, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, CHARLES C. SCHOPPE, have hereunto set my hand and seal this ~~day of February, 1999. ~~ ~~~-.~ ~~~~L.~r~~~ (SEAL) The preceding instrument, consisting of this and two other typewritten pages, each identified by the signature of the testator, CHARLES C. SCHOPPE, on the left-hand margin, was on the day and date thereof signed, published and declared by CHARLES C. SCHOPPE, 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. (~QO ~ qi ~~ /I~9-Otd ~~~ ~~ac~c~~ ~G~LY~s l~EJJG~S, ~i~~.S7J~~ I' I C KP Q5 f-c~c~S 1"~t 15 ~c3 ~o