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HomeMy WebLinkAbout11-17-10 1505607121 R~~-1500. Ex (06-05) PA DepeRmerttofRerenue OFFICIAL USE ONLY Burriau of lndNldual Taxes County Code Yeer ' FNe Namber Poeox28t>eof INHERITANCE TAX RETURN ~' Hem~6wD. PA 17128-OBl)i RESIDENT DECEDENT 2 1 1 ' 0 1 0 5 2 ENTER DECEDENT INFORMA71ON BELOW Soaal Security Number Date of Death Date of Birth ', 1 6 8 1 4 3 8 9 0 1 0 1 4 2 D 1 0 1 0 1 0 1 9 2 0 I, Decedent's Last Name Suffix Decedent's First Name ~, MI E P P L E M A N C H A R L E S I~ L (H Applicable) Eller Surviving Spouse'a Information Below I Soouse's Last Name Suffix Sor~ica'c First Name I nei E P P L E M A N C A T H R Y N E I L Spouse's Social Security Number ~ THIS RETURN MUST BE FILED iN DUPLICATE TH THE REC3ISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1.Original Retum ~ 2. Supplemental Retum ~ 3. Remainder etum (date of death prior to 12- 3-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Es to Tax Retum Required death after 12-12-82) ® 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust ~ 8. Total Num r of Safe Deposit Boxe; (Attach Copy of Wlli) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to x under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch O) CORRE8PONDENT -TENS SECTION MUST t3E C011PLETED. ALL CORRESPONDENCE AND CtNMADEMIAL TAX INt~RtiW SHOULD 9E DIRECTED 1 Name Daytime Teleph Number I V O V O T T O I I I 7 1 7 2 3 3 3 4 1 Firm Name (If Applicable) n __~i_ REG WI4.LSe~iE ONLY _:~3 M A R T S O N L A W O F F I C E S ~ © rr~ -- First line of address ~'`-=~ '~ c . > -? 1 0 E A S T H I G H S T R E E T ~n i~ 4 '? n- ,--,', `'' ==' `~~~~> Second line of address p d ~ t...., ,- ~ `~__r `-,- ~ ~~ _~' Gty or Post Office State ZIP Code I L~_ DA F ~ "~ ~] `~ _ a --- C A R L I S L E P A 1 7 0 1 3 ~I Correspondents a-mail addresa: I O T T 0 a MA R T S O N L A W• C O M I UnderpenelMes of pe+jwy, ! dede-e Mat 1 belle exsrnined MMs rolum, lnaudN-p aooonp~enydng sdadulss and nenk, er~al to the beat of my ar-d belief, It is true. correct and . Dederetior- of prepsrer oMar Mren Mre persa e 1s tried on ed k-/o--neMon o! whkh plspaar has y knowledge. SI TURE P ERSON RE 18LE FOR FILING RETURN DATE 9 / ADDRESS 456 PINE ROAD GARDNERS P 17324 SIGNA REP R OTHER THAN REPRESENTATIVE i DATE ADDRESS 10 EAST HIGH STREET CARLISLE P AI 1,7m.a PLEASE USE ORIGINAL FORM ONLY Side 1 1505607121 ~: ~.: 15056071 I~1 __ _ _ ' ~ Continuation of REV-1500 Inheritance Tax Return Resident Decedent CHARLES L. EPPLEMAN 21 10 1052 Decedent's Name Page 1 File Number Correspondents Name Firm Name (tf Applicable) First line of address Second line of address City or Post Afiioe DayBme Telephone Number State ZIP Code Correspondent's e-mail address: Urwler penalties of perjury, l declare that I have examined tl>ls rectum, induding ~ schedules and st~errbnts, and to the best of my lalowledge belief, d is true, cared and complNe. Dedareti©n of preparerotl-er than the persarel representative Is I>esed on ad kt/o--netion of whkh preperer has anyla-owl SIG TORE OF PERSON S S18LE FOR FILING RETURN DATE ADDRESS " _ ~~~~ revr rer ~ unen CtARDNERS PA REV-1500 EX Decedents Social, Security Number i~ecedenrs Name: CHARLES L• E P P L E M A N 1 6 8 1' 4 3 8 9 0 RECAPITULATION , A S 1 7 7 3 0 0 . 0 0 1. ) ........................................ Real estate ( chedule . I 2. Stocks and Bonds (Schedule B) .................................. 2• I 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. II 4. Mortgages & Notes Receivable (Schedule D) ........................ 4. 1 on l Pr ert (Schedule E) ll P it & Mi B k D 5 7 7 5 4 . 7 6 5. ....... y aneous ers a op sce an epos s Cash, . 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6• III 7. Inter Vivos Transfers & Miscellaneous N -Pn~bate Property Billi uested t Re ~ S G 7 ~~ ....... epara e ng q (Schedule ) . $. Total Gross Assets (total Lines 1-7) ........................... 8. 8 3 0 7 4. 7 6 ........ 9. Funeral Expenses & Administrative Costs (Schedule H) ........ 9. 2 12 2 9 • 0 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .... ........ 10. ~' 11. Total Deductions (total Lines 9 & 10) ................... ........ 11. 2~22 ~. 0 0 8 4 5 7 6 12. Net Value of Estate (line 8 minus Line 11) ................. I • 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an elect[on to tax has not been made (Sc*edule J} .......... ........ 13. ~ 14. Net Value Subject to Tax (Line 12 minus Line 13) 14, 8 0 8 4 5 . 7 6 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable ~ at the spousal tax rate, or ~ transfers under Sec. 9116 7 8 3 0 7 4 6 ~ 15 0. 0 0 (ax1.2) X.0 !, . i . ~ 16. Amount of Line 14 taxable 0 0 0 ' ~ 0. 0 0 at lineal rate X •0 i . , 16, 17. Amount of line 14 taxable 0 0 0 17 ' 0 . 0 0 at sibling rate X .12 18. Amount of Line 14 taxable 0 0 0 0 . 0 0 at collateral rate X .15 . 18 , ~~ o . 0 0 19. Tax Due ............... .......................... ..... ..19. Ii 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT . ~ ^ Side 2 1505607221 1505607227 J . REV-1500 EX Page 3 Decedent's Complete Address: CHARLES L. EPPLEMAN STREETADDRESS 4177 CARLISLE ROAD CITY GARDNERS Tax Payments and Credits: ~~ Tax Due (Page 2 Una 19) 2. Credits/Payments A. Spousal Poverty Credff B. Prior Payments C. Discount 3. lnterest/Penalty if applicable D. Interest E. Penally (1) Total Credits (A + B + C) (2) Total lnterestJPenalty (D + E ) 4. If Line 2 is greater than line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Rll M oval on Page 2, Llna ZO ro rrquast a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) (4) (5) (5A) (5B) ____ _ __ ZIP 17324 o.oo 0.00 0.00 0.00 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE 1. Did decedent make a transfer and: Yes 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 ................................................................................................ ^ d. receive the promise for life of either payntertts, benefits or care? ....................................................... ^ 2. If death occur-ed after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consiaieration? ....................................................................................... 3. Did decedent own an 'in trust for" or payable upon death bank accourrt 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? .................................................................................................. ^ TE BLOCKS No 0 0 X^ !F THE ANSWER TO ANY OF THE A80YE QUESTJONS IS YES, YOU MUST COMPLETE SCHEDULE G AND HLE !T AS~ PA~tT OF THE RETURN. For dates of death on or after July f, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of t e surviving spouse is three (3) pertent (72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or afi`er January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is z ro (O) 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 disclos re of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. Fordates of death on oratterJWy 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(e)(1.2)j. 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 a3s noted in 72 P.S. §9116(1.2) (72 P.S. §9116(a)(i)). The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percenf jl2 P, S, §9f 16(a)(1.3)J. A ~iblir~g is defined, under Section 9102, as an individual who has at feast one parent in common with the decedent, whether by blood or adoption. File Number 21 10 1052 STATE PA REV-1502 EX + (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF ALE NUMBER CHARLES L. EPPLEMAN 21 10 1052 AN real property owrnd soNly or as a tenant M common must M reported at ylr market value. Fair market value is defined as the price at which roperty would be exchanged between a wtNk-g buyer end a wfilklg seNer, neither being oxnpefied to buy or seU, both havklg reasonableknowledge o/ the rele ant facts. Real wrrkh !: with t of survlvorsh! must M dlscbsed on ScheduN F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Real Estate located at 4177 Carlisle Road, Gardners, Dickinson Twp., PA, known as Tax ~~ 77,300.00 Parcel No. 08-42-3281-033, being described in Deed dated 11/9105 & recorded in Cumberland 'I Co., Deed Book 271, Page 4429 & being conveyed to Charles L. Eppleman, Jr., decedent herein. Value is assessed value x common level ratio of 1.25. !, TOTAL (Also enteron line 1, Recapitulation) ~ E 77,300.00 (ff more space is needed, insert addlNonal sheets of the same sae) REV-1508 EX + (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE E CASH, BANK DEPOSITS, 8 MISC. PERSONAL PROPERTY ESTA7EOF FlLENUA~ER CHARLES L. EPPLEMAN 21 10 1052 Include the p~!~d oflltigatlon and the date the praeeds were recenred by the estate. Aq croaalrMln wwYl~wned wqh rlyht of surviwrshlp must be dlacbssd on Schaduk F. ITEM VALUE AT DATE NUMBER DESCRIPTfON ~ OF DEATH 1. ACNB savings 91b5355 2,337.87 ($2326.82 + $1.05 interest -see attached) 2. IAGNB checking 2209896 ($3436.83 + $.06 interest -see attached) TOTAL (Also enter on line 5, Recaprtulafion) ~ S (If more space is needed, insert eddkional sheets of the same size) 3,436.89 774.76 ' REV-1511 EX + (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE H FUNERAL EXPENSES 8 ADMINISTRATIVE COSTS w -A ~ t ~r FILE NUA~ER CHARLES L. EPPLEMAN 21 10 1052 Debts of dreedent mrnt M roporHd on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. 1 2. 3. 4. 5. 6. 7. 8. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name ofPersonal Representative (s) Street Address State Zip Yeer(s) Commission Paid: AttomeyFees MARTSON LAW OFFICES FamNy Exemption: (!f decedent's address Is not fhe sane as daMiant's, attach explanation) Galmant r- _ 2,000.00 StreetAddress ~Y State Zip Relationship of Galtnar-t to Decedent Probate Fees Cumberland County Register of Wills Aocountanf's Fees Tax Retum Preparers Fees Filing fee, Inheritance Tax Return Short Certificate TOTAL (Also enter on line 9, Recapitulation) I (If more space IS needed, N-sert add~nal sheets of the same size) ~I ~:____ - _ __ 210.00 15.00 4.00 00 F2EV-i513'EX + (g-pp) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF F-LE NUMBER !'ITT A T]T T`l\ T TTfTT Tl I • 1T L U Y. Ll l LALITAAI\ L1 lV 1V7L RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trusta~(s) OF ESTATE I TAXABLE DISTRIBUTIONS rmdude oufrlpiN spousal dist-rbuUons, end trans/ers under Sec. 9118 (e) (1.2)J i. Cathryne L. Eppleman Spousal 83,074.76 4177 Carlisle Road Gardners, PA 17324 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON ONES 15 THROUGH 18, AS APPROPRIATE, 0 RE'V-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A, SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON UNE 13 OF REV-1500 COVER SHEET $ (!f more space is needed, insert additional sheets of the same size) r uw o.nes umor w was ~~ ~ I, cif L. EYl, of MoMiwRa~ TowsYi~, Guaieslaed Cowt~, Yelwsia ~ do lreseb? w1eR, p~lisw eai MsLiee this to be s~- Lit Nla1 •ad ?oetwret haeat~ zsvd~laE aa~ a~N ell Loewe Mi11R ae Ca~lRs b? w ar~4t. j i 1. ~I i disRat sAr possoaei sepeeentstir!R eioaltas Aswd to M7 all stT ,dos?t dersR, tneasel awd tasy oa}ews as a,+ea ee ~ elt~nr 4 dRRtlt. I . 3. 'I I giw, drwiee ~Aqd bpweth Ru o! artatR, beN seal ead pessooel ps~ctT, unto ey Trite, YIIE L. EI'I~i~MAN, ahsolutelT, iNN i 7 a}~rolat stY se#! i!N as EarRRMt~ris of wT ostete. 3. Ia tha Reset A said vite shellb~aoaso os tell to susviw w, tbae I ties. devise sad th all o! rEr ostete, tiot'Y sasl ~ Ntswsl peoptt~, ie RtAMi sAases, uetR ay ohildsea, !M'1'RICIA AMII i1RIfAk?, OAtO6TE DwY erMt +~1.LE!E L~ EYYL=IMN, RUpls~tel?. I tioethR! a~ei+slt wid c~Zitea ae Esoaestess a~ up espy Weiss tM et this t~ pasatsa'h R! a;~ Laat hill am! Teetawilt • disaot that aeea o! eD- sail EtaRMtoss shall M rpaire/ to !!1o eop bw/ to saouso the htit-ful psstoewneo of this utiso. ilf itIll~i W~RE4Y I hrnrs hsseuato slat a7 hsed ad seal this v2/af diM~r o! Qsto6a:, 19T4.n/ II', _ /' - iT~l~ ~A, Yl~ll.2~8 eni Dlf~bp the e~era aRaN ?setetoe eR wi Los bie Lest Hill earl Zias at, is tiR - Yap Ow i ~,II I' i ~'Oiflle0 O! iMt Nw0 •t hia ll4Yfit~ {IiMf'(fOlOYatO ~~-assibod ou! oMO~ ~ dta~sau theloto~ !a tM ~tokeoo o! Nib '1'aatatoe aad o! 0~6 ot4~s. uw on~as~ umox gum sxswxa Pap _~ TaxDB Result Details I Page 1 of 1 Detailed Results for Parce108-42-3281-033. in the 2004 Tax Assessment Database DistrictNo 08 Parcel ID 08-42-3281-033. MapSuff~a HouseNo 4177 Direction Street CARLISLE ROAD Ownerl EPPLEMAN, CHARLES L C/O PropType R PropDesc LivArea 1296 CurLandVal 19660 CurImpVal 42180 CurTotVat 61840 CurPref Val Acreage .90 C1GrnStat TazEz 1 SaleAmt 1 SaleMo i l SaleDa 09 SaleCe 20 SaleYr OS DeedBlcPage 00271-04429 YearBlt 1976 HF File. Date 12/09/2004 HF Approval_Status A http://taxdb.ccpa.net/details.asp?id~8-42-3281-033.&dbselect=l 10/ 14/2010 -~ 4~ r F'~~esn~TAPIL81~ 6 P iIEGLER ~~ ~o~7S .._..:, ~~:t or oEl:os U5 ;~;JU 9 A(~ 11 2G DEED MADE THE ~ day of November, 2005. Parcel No. 08-42-3281-033 BETWEEN CHARLES L. EPPLEMAN, and CATHRYNE LUCILE EPP 111SAN, also keowo as CATHRYNE L. EPPLEMAN, his wife, by her Attoraey in Fact, A~t4LYN J. MCKENRICIK, duly authorized by Power of Attorney dated April 26, 2005, d >recorded in Cumberland County, PA, Miscellaneous Book .Page of Dic ' n'~Township, Cumberland County, Pennsylvania, hereinafter referred to as: and CHARLES L. EPPLEMAN, an adult individual, of Dickinson Townshiplr Cumberland County, Pennsylvania, hereinafter referred to as: In consideration of ONE AND ~/100 ($1.00) DOLLAR, the receipt whe~f is hereby acknowledged, the Grantors do hereby grant and convey to the Grantee, his heirs an assigns: ALL THAT CERTAIN tract of land with improvements thereon erectod si a in Dickinson Township, Cumberland County, Pennsylvania, bounded and d ribed according to the Final and Preliminary Plan for Charles L. Eppleznan prop ' by LaRue Surveys, Inc., dated August 31, 1978, and recorded in Cumberland ounty Plan Book 34, Page 27, as follows: BEGINNING at an iron pin set at the southwestern comer of Lot No. l on the ve Plan; thence along said Lot No. 1, North 79 degrees OS minutes 39 seco Eest 131.83 feet to an imn pin set; thence South 00 degrees SS minutes 24 East 109.57 feet to an imn pin set; thence South 12 degree 04 minutes 32 sewn Wiest 385.00 fat to a point in Pa. Route 34; thence along and through said Pa. Ro to 34 the following thra courses and distances: {1) North 09 degree 16 mina 29 seconds West 397.51 fat to a point; (2) South 83 degrees 45 minutes 00 pds East 29.82 fat to stones; and (3) North 12 degc+ees 42 minutes SO seconds West 73.83 feet to an iron pin set, the point and place of Beginning. BEING Lot No. 2 on the Final and Preliminary Plan for Charles L. Epplemajn and containing 0.895 acres, more or less. BEIIVG a portion of the premises which L. W. Kuhn, Administrator of the Es a of George W. Toner, deceased, by his Deed dated October 24, 1953, and recd ed yin Cumberland County, Pennsylvania Deed Book "K", Volume 1 S, Page 507, tbd and conveyed unto Charles L. Eppleman and Cathryne Lucile Eppleman. giia~ 2~',1. Fa~::~~ _. r~ T~ AND the said Grantors hereby covenant and agree that they will warran~ specially the property hereby conveyed. THIS CONVEYANCE IS FROM HUSBAND AND WIFE TO HUSBAIND AND IS THEREFORE EXEMPT FROM REALTY TRANSFER TAX. IN WITNESS WHEREOF, said Grantors have hereunto set their hands and se~ls the day and year first above written. i i i SIGNED, SEALED AND DELIVERED I, IN THE PRESENCE OF i ~- ~ SEAL) Charles L. pp ~`- ~ {SEAL) C Lucile Eppleman, by Camlyn J. McKenrick, her A ey-in-Fact COMMONWEALTH OF PENNSYLVANIA ) 'I ): ss. COUNTY OF C[JMBERLAND ) I~~, On this, the ~ day of 2005, before me, the unders fined officer, personally appeared, CHARLES L. EPPLEMAN, known to me or satisfactorily en to be the person whose name is subscribed to the within instrument, and acknowledged that exlxuted the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~ ~.~.~t'~~~ (SEALI NOTAi~lAl.BEJN. COlNNNff L MYERB, NOTARY QNILMIE 60110, COUFfTY OF MII C011~&ON C,~ NNY ZT, ~'' ~i • ., COMMONWEALTH OF PENNSYLVANIA ) ): ss. CO[JN'I'Y OF CUMBERLAND ) i On this, the q~ day of November, 2005, before me, the undersigned offic ,personally appeared Carolyn J. McKenrick, known to me or satisfactorily proven to be the whose name is subscribed to the within instrument as Attorney-in-Fact for Cathryne Lucile ltman, and acknowledged that she executed the same as the act of her principal for the p ses therein contained, and in the capacity therein stated. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Public NO?MW.BE~IL Ct]RIrNE t MYlJIS, NO~TM11 CAlp,JIIE X040, COUNT1f OF Mr CONRMIION e(PII16s IMI~ ST, 5001 I hereby certify that the precise residence and complete post office address of the within Grantee is 4177 Carlisle Road, Gardners, PA 17324. ~ C~.~. s . ~z...:r. Attorney for Grantee MNtTSON DEARDORFF WILLIAMS ~ OTTO INlolw~'I~t • A>»nca • Aw~oc~rc,Y ATTORNEYS dt COUNSELORS AT LAW TEN EAST HIGH STREET CARLISLE, PENNSYLVANIA 17013 TELEPHONE (717) Z43-3341 FACSIMILE (717) 243-1850 ooaK ,27i PACE4431 1 Certify this to be In Cumberland Cn NTS PA Recorder o f Dteds