HomeMy WebLinkAbout12-03-10 1505610101
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OFFICIAL USE
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PA Department of Revenue Pennsylvarda
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County Cade Year' File Number
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Bureau of
PO BOx X80601 INHE RITANCE TAX RETURN 2 I I ~ ~ O ~ 1)
Harrisburg PA 17128-0601 RE SIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
201-16-0152 07/23/2010 01 /18/1923
~
-
Decedent's Last Name Suffix Decedent's First Name ~~ MI
iSENBERG EMILY ~~ M
(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 WIT~i THE
REGISTER OF WILLS ',
FILL IN APPROPRIATE OVALS BELOW
t1b 1. Original Retum O 2. Supplemental Retum
O 4. Limited Estate O 4a. Future Interest Compromise (date of
death after 12-12-82)
~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust
(Attach Copy of WiN) (Attach Copy of Trust)
O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death
between 12-31-91 and 1-1-95)
O 3. Remainder etwm (date of death
prior to 12-13-8~)
O 5. Federal Est to 1'ax Return Required
_ 8. Total Numb r of Safe Deposit Boxes
O 11. Election tot x under Sec. 9113(A)
(Attach Sch. O) '
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFtDENT1AL TAX INFORMATION SH D B~ DIRECTED T0:
REGISTER USE t~
I
two
Name Daytime Telephon Number
N
ROBERT L ISENBERG (717) 545-17 ~°-.
First line of address
5077 CARROLLTON DRIVE
Second line of address
City or Post Office
HARRISBURG
State ZIP Code
PA 17112
Correspondent's e-ma11 address:
Under penalties of perjury, I declare that 1 have examined this return, including accompanying schedules and statements, and to the Best my, knowledge and belief,
it is tfue, correct and complete. l~daration of preperer other than the perswial representative is based on all information of whidt preps r h s any knowledge.
SIGNATURE OF PERSON RJcSPONSIBLE FOR FILING RETURN
AD/D~ RE7SS
J ~/7 f•O~i~tl~~~iF~
SIGNATURE OF PREPARER OTHER
ADDRESS
ORIGINAL
Side 1
1505610101 150561010
r~.
w~
;~
J 1505610105
REV-1500 EX
Decedent's Name: EMILY M ISENBERG
Decedent's ~ocial Security Number
201-16-0 52
RECAPITULATION
1. Real Estate (Schedule A) ............................................. 1.
2. Stocks and Bonds (Schedule B) ....................................... 2. 6,597.00
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.
6. Jointly G+wned Property (Schedule F) O Separate Billing Requested ....... 6.
7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested........ 7.
8. Total Gross Assets (total Lines 1 through 7) ............................. 8. 53,934.13
0,531.13
9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. 1,489.50
10. Oebts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............ .. 10. 483.04
11. Total Deductions (total Lines 9 and 10) ............................... .. 11. 1,972.54
12. Net Value of Estate (Line 8 minus Line 11) .. . ......................... .. 12. 58,558.59
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made (Schedule J) ...~ :.................. .. 13. 0.00
14. Net Yalua Subject to Tax (Line 12 minus Line 13) ...................... .. 14. $8,558.59
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 .t) 45 58,558.59 16. 2,635.14
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. 2,635.14
20. FILL iN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT p
Side 2 I
1505610105 15056101 5
REV-1500 EX Page 3
Decedent's Complete Address:
DECEDENTS NAME
EMILY M ISENBERG
STREET ADDRESS
1485 BRANDY AVENUE
- ~_ _ _ __
CINEW CUMBERLAND
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments __
B. Discount
File Number f- r ' / ~ ~ O ~~
sTATEPA ~ ZIP17070
(1)
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.
2,635.14
~ 0.00
_~
~~ ~ 2,635.14
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPRO RATE BLOCKS
1. Did decedent make a transfer and: Ye No
a. retain the use or income of the property transferred :.......................................................................................... Q
b. retain the right to designate who shall use the property transferred or its income : ............................................ Q
c. retain a reversionary interest; or ..........................................................................................................................
d. receive the promise for life of either payments, benefits or care? ...................................................................... Q
2. 1f 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? ..............
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 an or after July 1,1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for t~e use of the surviving spouse is
3 percent [!2 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 th~ 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 requirem nts' 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 Ithe', use of a natural parent, an
adoptive parent or a stepparent of the child is 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 4.~ 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. §9116(a)d1.3)]. 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-1503 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
EMILY M ISENBERG
SCNEp1~LE B
STOCKS & BONDS
FILE NUMBER
21-10-0754.
AM property joMtly-owned wNh fight of survivorship moat bs dbclosed on Schadula F. ~
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
~ ~ PACTIV CORP -COMMON 200 SHARES @29.49 5,898.00
2. NORTHROP GRUMMAN CORP -12 SHARES @58.25 699.00
TOTAL (Also enter on line 2, Recapituiation) I S 6,597.00
(H more space is needed, insert adtNtlaral sheets of the same size)
REV 1508 EX+ (698)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCNEDIlLE E
CASH, BANK DEPOSITS, 8~ MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
EMILY M ISENBERG I ~~_~n_n~~
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property Jointly-orvrNd with right of survivorship must bs disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 CHECKING ACCOUNT - PNC BANK -#5140078099 53,434.13
2 PERSONAL ITEMS
i 500.00
TOTAL (Also enter on line 5, Recapitulation) ; 53,934.13
(If more space is needed, insert additional sheets of the same size)
rcty-i51i tx+ (1o-Uy,
Pennsylvania SCHEDULE
H
DEPARTMENT OF REVENUE - `
FUNERAL EXPENSED` AND ~,.
INHERRANCE TAX RETU0.N ADMINISTRATIVE COSTS
RESIDENT DECEDENT
I
ESTATE OF FILE N M ER
EMILY M ISENBERG 21-10 754
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1' STONE AND MURRAY FUNERAL HOME 430.00
2 MT OLIVET CEMETARY ASSN
~i
~, 750.00
e. I
ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s) of Personal Representative(s)
Street Address
Y __ __ _ _ .___. __ _.__ State
Cit ____.__ ZIP _ ___ __
Year(s) Commission Paid:
2. Attorney Fees:
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: 309.50
5. Accountant Fees:
6. Tax Return Preparer Fees:
7.
~I
TOTAL (Also enter on Line 9, Recapitulation) ; 1,489.50
If more space is needed, use additional sheets of paper of the same size.
REV-1512 EXr ('i2-OSj
~` Pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERRANCE TAX RETURN MORTGAGE LIABILITIES 13t LIENS
RESIDENT DECEDENT
ESTATE OF FILE N M~ER
EMILY M ISENBERG 21-10 754
Report debts incurred by the decedent pNor to death that remained unpaid at the date of death, including unreimb rsejd medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 • MEDICAL EXPENSES OF FINAL ILLINESS 483.04
TOTAL (Also enter on Line 10, Recapitulation} ; 483.0
]f more space is needed, insert additional sheets of the same size.
REV-1513 EX+ (Ol-10J
~i. Pennsylvania SCHEDULE ~
DEPARTMENT Of REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
EMILY M ISENBERG ~ 21-10-0754
RELATIONSHIP TO DECEDENT AMOUNT OR SHA E
NUMBER NAME AND ADDRESS OF PERSON(S) RECENING PROPERTY DO Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [Include outright spousal disGibutions and transfers under
Sec. 9116 (a) (1.2).]
1• ROBERT L ISENBERG, SR SON ~ 113
5077 CARROLLTON DRIVE, HARRISBURG, PA 17112
SS #199-36-4968
2 BLAIR G ISENBERG SON ', 1 /3
1485 BRANDY AVENUE, NEW CUMBERLAND, PA 17070 ',
i
SS #196-38.6450
'
3
JAMES E 1SENBERG ~
SON 1/3
170 SAM SNEAD DRIVE, ETTERS, PA 17319
SS #162-48-1001
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE.
II NON-TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
I B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
i. li
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON IINE 13 OF REV-1500 COVER SHEET. ~;
If more space is needed, use additional sheets of paper of the same size.
_ __
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2EG~STER OF WILLS ~~"'"``
. CERTIFtCA E Of
CUMBERLAND COUNTY GRANT OF LETTERS
PENNSYLVANIA
No . 2010- 00754
Estate Of : EMIL Y M /SENBERG
lfiis4 Mld~d/e Laatl
Late Of
Deceased
Soci aI Security No : 201-16-0152
WHEREAS, on the 27th day of July 2010 an instrument ated
November 19th 2001 was admitted to probate as the Iasi w'I1 of
EMIL Y M /SENBERG !,
r~ ~aa, cw
Iate of NEW CUMBERLAND BOROUGH, CUMBERLAND County, I'i
who died on the 23rd day of July 2010 and, ~~,
WHEREAS, a true copy of the will as probated is anne~ced hereto.
THEREFORE, I, GLENDA EARNER STR,4SBAUGH Registe~ of Wills
for Ci1A~ERLAND County, in .the Commonwealth of Pennsylvan a, hereby
certify that I have this day granted Letters TESTAMENTAR to:
ROBERT L /SENBERG SR
who has duly qualified as EXECUTOR(R/X) ~
and has agreed to administer the estate according to law, all of wh
fully appears of record in my office at CUMBERLAND COUNT COURT HOG
CARLISLE, PENNSYLVAN/A.
IN TESTIMONY WHEREOF, I have hereunto set my hand anc~ affixed t
of my office on the 27th. day of July 2010. , IIi
and
ich
seal
* *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, 5T)
'4.„`. "_, .r of ~ -t~.,,,y, .. .,k ..,. ~ : _4,°4 ¢y,~"• Wit.:
.;nom ~ '; . .. .. .~ .. ... ... ,. .. .. «..
PA No . 21- 10- 075
LAST WILL AND TESTAMENT
OF
EMILY M. ISENBERG
~LEF!~ 4F
'i~lAlv`S C~ll~T
~ r~~; ....~ ..~
~~
I, EMILY M. ISENBERG, of ]485 Brandt Avenue, New Cumberlan ,Cumberland
County, Pennsylvania, revoke any prior Wills and Codicils and declare this be my Will.
ITEM 1. I direct that my one half interest in my residence at 14 5 Brandt Avent
or any interest in such other residence as I may have at the time of my death, Re sold and that
proceeds of that sale be distributed with the residuary of my estate.
ITEM 2. I give my household and personal effects and other tan bI~ personalty
like nature in as nearly equal shares as practical to my children, BLAIR G. IS ERG,
ROBERT L. ISENBERG, and JAMES E. ISENBERG, subject to the survival provisions of tl
Will.
ITEM 3. I give all the rest, residue, and remainder of my estate. in ual shares to
my children, BLAIR G. ISENBERG, ROBERT L. ISENBERG, and JAMES E. I ENBERG,
. ~t..'4',v~'rc"
subject to the survival provisions of this Will.
ITEM 4. If any of my children is not living on the thirty-first day my death, I
i
give that child's share to that child's issue per stirpes who survive me by thirty dais, but if no
issue survive me by thirty days, that child's share shall lapse and be divided amonglmy other
heirs as they take portions of my estate.
ITEM 5. I direct that all my just debts and the expenses of my illness a~d burial,
I
including my grave marker, shall be paid from my residuary estate as soon as practicable after
my death as part of the expense of the administration of my estate. ~I
Doceaneet f~: 22010.1
C Pagt i of 4 ~„~~
4.
2010 i.}i1~ 27 dH 9102
i
ITEM b. In addition to the powers granted by law or by other p~rts of this Will,
Executor shall have the following powers:
my
(a) To retain any and all assets of my estate, real, rsonal, or mix
without regard to any principle of diversification, risk, or productivity except as may
otherwise expressly provided herein;
(b) To sell at public or private sale, to exchange, to ease, to pledge to.
mortgage, to transfer, to convert, or otherwise dispose of, and to grant pt~ons with
respect to, any and all property, real, personal, or mixed, at any time fo " g part of n
estate or trust estate in such manner, at such time or times, for such p $es, for such
price or prices and upon such terms, credits, and conditions as maybe
(c) To invest and reinvest the trust property in stoc bonds,
mortgages, notes, insurance policies, annuities, common trust fund parti ipation, or otr
property of any kind, real, personal, or mixed, irrespective of any statut~, cise, rule, or
custom limiting the investment of trust funds, except as expressly provic~ed~ otherwise
herein;.
(d} To settle, compromise, contest, prosecute, or aban om claims in
favor of or against my estate or any trust as may be deemed advisable; it
(e} To allocate receipts and disbursements to principal or income or
partly to both and to ascertain principal or income in accordance with the Ila~vs of the
Commonwealth of Pennsylvania; I'
(fj To make distribution or division of the trust or esta inn cash, in
kind, or partly in both, to postpone distribution by agreement with a bene ci~ry and to
I
n~~,~~r: uo6io.~
Page 2 of 4 ~,~,,,,~ .
distribute articles of tangible property to a minor or to any person to l~ol'd for a mind
within the limits authorized by statute or rule of law; and ~i,
(g) To exercise any iaw-given option to treat adrni~istration expen
either as income tax or estate tax deductions, without regazd to wheth lhhe ex uses
Pe
were paid from principal or income, and without requiring reimb emt.
ITEM 7. No bond shall be required by my Executor, but if bond 's nevertheless
required, it shall be without surety.
ITEM S. I appoint my son, ROBERT L. ISENBERG, Executor. f he does not
qualify or ceases to act, I appoint my son, BLAIR G. ISENBERG, Executor.
ITEM 9. For the convenience of my Executor and alternate Exec or, I note that
this Will ~ l~ prepared by David H. Martineau, Esquire, and the firm of M
tiger,
Wickersham, Knauss & Erb, P.C. j
Executed this ~9ir day of JYi/s ~w `,~,,.. 2001.
Emily M.
Signed, sealed, and published and declared by the above-named Testatrix F'MILY M.
ISENBERG, as and for her Last Will and Testament, in the presence of us; who, t der request,
in her sight and presence, and in the sight and presence of each other, have here to subscribed
our names as witnesses.
Address f~r~if `,,,.~ ®i4
I
Address
Docyinent tM: 221M10.1 ~'
Page 3 of 4 ,~,aQ. ~ ~'
- - i
_ w , _ ._ _ ~, _____. ,
i
Commonwealth of Pennsylvanf a
County o f ~rt~oti~t:i
We, EMII,yM. XS G, and ~~ ,,;, f
----• C, A~, ~ •a K
names are signed to the the T~irix and the witnesses,
to the undersi attached or foregoing instrumen
geed authority that the Tes 1; being .first duly swop
and that she had signed willin tatrix signed and executed the instrume
executed it as her free and voluny (or willingly directed another to sign for her), ,
witnesses, in the ~'Y act for the proposes therein expressed, and
best of our Presence and hearing, of the Testatrix, signed the ~u ,~ witnes
and underno onstrain or and ~ was at
ue influence.~t time eighteen yeazs of age or olds
S WOg~ to ar affirmed and acknowled
'~'~'itnesses this ~~day of A f ged before me by the above named
., -~ ;~ .~G , 2001.
f~~
Notary Public ,,~
MY Commission Expires:
(SEAL)
parr ~• 22A6I0.!
age 4 of4 G ~ q~, ~,