HomeMy WebLinkAbout12-16-10
REV-1500 EX (06-05)
PA Department of Revenue
Bureau of Individual Taxes
PO BOX 280601
Harrisburg, PA 17128-0601
15056051058
OFFICIAL USE ONLY
County Code Year File Number
21 10 '00711
INHERITANCE TAX RETURN
RESIDENT DECEDENT
trr ~apptlcable) Enter Surviving Spouse's Information Below
Spouse's Last Name
Spouse's Social Security Number
FILL IN APPROPRIATE OVALS BELOW
'~° 1. Original Return
Date of Birth
..__....__.....___.......
07/06/ 1920
_ _
Decedent's First Name
Edward
Suffix Spouse's First Name
_ _.. _
MI
E
MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
2. Supplemental Retum ~ 3. Remainder Return (date of death
rior t 12 1
4. Limited Estate
.~ 4a. Future Interest Com romise date of
p (
d p o - 3-82)
5. Federal Estate Tax Return Required
eath after 12-12-82)
!p` 6. Decedent Died Testate
(Attach Copy of Will) 7. Decedent Maintained a Living Trust
(Attach Copy of Trust) _0. 8. Total Number of Safe Deposit Boxes
9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death
b t..~ 11. Election to tax under Sec
9113(A)
etween 12-31-91 and 1-1-95) .
(Attach Sch. O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECT
N
ame
- -
._ _ ... _
W ED TO:
Dayt~e Telephone Number
Michael Scherer, Esq.
(717) 249-6873
Firm Name (If Applicable) _ _ _
Baric Scherer
_._ __ ...
~~~~~ ~ ~ ~ ~~~~ ~ REGISTER OF WILL~~~
5 USE ONLhG,y
First line of address
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19 West South Street
Second line of address..
City or Post Office
Carlisle
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,State ZIP Code .DATE Pt~
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PA 17013 0
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Correspondent's a-mail address: mscherer@baricscherer.com
Under penalti f 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, and fomplete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
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DATE
63 F Street, Carlisle, Pennsylvania 17013
SIGNATURE PREPARER OTHER THAN REPRESENTATIVE
DATE
ADDRESS/ ~ v " 1/ ' ( 3 ~ ~
19 West South Street, Carlisle, Pennsylvania 17013
PLEASE USE ORIGINAL FORM ONLY
15056051058
Side 1
15056051058
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REV-1500 EX
Decedent's Name: Edward E Bigler
15056052059
.~~a.Mr~ ~ uLP11 WN
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.
6. Jointly Owned Property (Schedule F) ~ ~.7 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
___.~_..
9. Funeral Expenses $ Administrative Costs (Schedule H)........... .
...... 9.
__.
10. Debts of Decedent, Mortgage Liabilities, $ Liens (Schedule I) ............... .
10.
...
11. Total Deductions (total Lines 9 $ 10) ................................... 11.
12. Net Value of Estate (Line 8 minus Line 11) ..... .
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 12
an election to tax has not been made (Schedule J) .... , ... , .. 13
'._....
14. Net Value SubJect to Tax (Line 12 minus Line 13) .. . .... . ........... . . . .. 14.
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RAT g ~ ~'
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116 - -
Decedent's Social Security Number
204-03-7813
18,162.98
3,652.18
8,250.00
11,902.18
6,260.80
0.00
6,260.80
(a)(1.2) X .0._
16. Amount of Line 14 taxable `" """ 15.
_:
. --
at lineal rate X .0 45 6
260 80
17. Amount of Line 14 taxable ' ~
,
16
"' ""' "' 281.74
at sibling rate X .12 °'
18. Amount of Line 14 taxable ~~'~~~ ~ ~ 17.
., ,.,,
at collateral rate X .15
__ 18.`
19. TAX DUE ............. ._ ~,
........ ....................................19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
15056052059 Side 2
15056052059
REV-1500 EX Page 3
Decedent's Complete Address: °° File_Number , ._
# 21 10 [:00711
DECEDENTS NAME ~•---~- _ _~ ,._...__...
Edward E Bigler DECEDENTS SOCIAL SECURITY NUMBER
STREET ADDRESS 204-03-7813
68 Winchester Gardens
clrY
Carlisle STATE ZIP
P'4 17013
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments (1) 281.74
A. Spousal Poverty Credit
B. Prior Payments 0.00
C. Discount
0.00
3. InteresUPenalty if applicable Total Credits (A + B + C) (2) 0.00
D. Interest
E. Penalty
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.tal InteresUPenalty (D + E) (3)
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. (4)
(5) 281.74
A. Enter the inten:st on the tax due.
(5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
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 : ............................................ ^
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 "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? ............................................................................. ^
........................................... 0
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 -xpm~+ 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)]. 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-yg)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Edward E. Bigler
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointlyowned with right of survivorship must be disclosed on Schedule F.
ITEM
FILE NUMBER
21-10-0711
DESCRIPTION VALUE AT DATE
1. M & T Bank checking account of DEATH
12, 527.16
2. Citizens Bank checking account
4,866.66
3. United States Treasury tax refund
769.16
TOTAL (Also enter on line 5, Recapitulation) 3 18,162.98
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+ (12-99)
SCI
~IEDULE N
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF
Edward E. Bigler FILE NUMBER
21-10-0711
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
DESCRIPTION
A
• FUNERAL EXPENSES:
1. AMOUNT
B. ADMINISTRATIVE COSTS:....
1 • Personal Representative's Commissions
Name of Personal Representative(s) 'Paul E. Sheffer 750.00
Social Security Number(s)/EIN Number of Personal Representative(s) 1$ $ - 6 2 _ 6 9 6 5
Street Address 63 F Street
city Carlisle
_ state PA
zip 17013
Year(s) Commission Paid:12010
2• Attorney Fees
2,500.00
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
171.50
5• Accountant's Fees
s• Tax Return Preparer's Fees
~. 'The Sentinel (legal advertising)......
s.. Cumberland Law Journal (legal advertising) 155.68
9.
75.00
10.
11
12.
TOTAL (Also enter on line 9, Recapitulation) $= 3,652.18
(If more space is needed, insert additional sheets of the same size)
REV-1512 EX+ (12-03)
SCNEDI~ILE 1
COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT DECEDENT
ESTATE OF
Edward E. Bigler FILE NUMBER
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, Including unreimbursed medlca0l a penses.
ITEM
NUMBER
DESCRIPTION VALUE AT DATE
t Claremont Nursing 8 Rehabilitation Center -- of DEATH
8,250.00
TOTAL (Also enter on line 10, Recapitulation) 3 8,250.00
(If more space is needed, insert additional sheets of the same size)
REV-1513 EX+ (g-00)
SCHEDULE ~
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Edward E. Bigler 21-10-0711
NUMBER
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT
Do Not List Trustee(s) AMOUNT OR SHARE
OF ESTATE
I TAXABLE DISTRIBUTIONS [include outright spousal distributions
and transfers under
,
$ec. 9116 (a) (1.2)1
1 • Martha A. Sheffer, 206 York Road, Carlisle, PA 17013 daughter 1 / 3
2• Adele M. Bigler, P.O. Box 614,
Doloros, CA 81323 daughter 1
. / 3
3. Elizabeth A Wil 6168 R' p
son, Iver nve, York, PA 17046 daughter 1 / 3
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
u. ~F1AFfl IAtiLt AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET S_ O O(1
(If more space is needed, insert additional sheets of the same size)
LAST WILL AND TESTAMENT
OF
EDWARD EMANUEL BIGLER
I, Edward Emanuel Bigler, a legal resident of North Middleton Township,
Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and
understanding, do hereby make, publish, and declare this as and for my Last Will and
Testament, hereby revoking all other wills and codicils heretofore made by me.
FIRST: I direct that all my just debts and funeral expenses, including my
grave marker, shall be paid from the assets of my estate as soon as practicable after my
decease.
SECOND: I direct that all taxes that may be assessed in consequence of my
death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my
residuary estate as a part of the expense of the administration of my estate.
THIRD: I devise and bequeath the residue of my estate, of every nature and
wherever situate, to my daughters, Martha Adele Bigler, Adele Miriam Bigler, and
Elizabeth Ann Bigler, equally, provided that the share of any daughter who shall
predecease me shall be added to the share or shazes from my other daughters.
FOURTH: I nominate, constitute and appoint my grandson, Paul E. Sheffer,
Executor, of this, my Last Will and Testament. In the event of the renunciation, death,
resignation, or inability to act for any reason whatsoever of the said Paul E. Sheffer, I
nominate, constitute, and appoint my daughter, Martha Adele Bigler, Executrix, of this,
my Last Will and Testament. I hereby relieve my Executor or his successor from the
necessity of posting security in connection with their duties as such in any jurisdiction in
which they may be called upon to act, insofaz as I am able by law so to do.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last
Will and Tes~ament, consisting of one typewritten page, each of which beazs my initials,
this ~~-'D-day of __ ~Tfis~.y 1997.
~G%~L~17vL~' ~~i-v~d1z~ l
Edward Emanuel Bigler, Testator
__--
Signed, sealed, published, and declared by the above-named Testator, Edward
Emanuel Bigler, as and for his Last Will and Testament, in the presence of us, whoa '
request, in his sight and presence, and in the sight and presence of each other, have t lus
hereunto subscribed our names as witnesses.
~,~~~ ~
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSyI,VANIA )
COUNTY OF CUMBERLAND
SS.
I, Edward Emanuel Bigler, Testator, whose name is signed to the attached or
foregoing instrument, having been dul
acknowledge that I signed and execut d the ' setnunent as mtoLas ~ do hereby
willingly; and that I signed it as my free and voluntary act for the t Will; that I signed it
expressed. purposes therein
Sworn or affirmed to an knowledged before me by Edward Emanuel Bi er the
Testator, this ~;~ r day of ~ ~
1997. '
l~ ~ ,
Testator, Edward Emanuel Bigler
Notary Public
Notarial Seai `
Susan K. Guyer, Notary Public
Carlisle Boro, Cumberland Coun
nny Commission Expires Sept. 4, 199
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA )
COUNTY OF CUMBERLAND ~ SS.
We, Edward L. Schorpp and 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 Testator sign
and execute the instrument as his Last Will; that Edward Emanuel Bigler signed willingly
and that he executed it as his free and voluntary act for the purpose 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.
Swo o ed and subscribed to before me by dward L. orp and
witnesses, this c~'day of
1997. ,
' (SEAL)
Witness, Edward L. Schorpp
L4 'tSEAL)
Witness
(SEA,L)
No ary Public
Notarial Seal
6usan K. Guyer, Notary Public
CarAsle E~oro, Cumberland County
~Y Contmisslon Expires Sept, 4, 1999
sr~ er, annsy van a ssoc at on o ota es
10-22-'18 08;58 FFON1-
T-559 P0002/~002 F-049
1 ~ Type o~'Accozvzt
Account Nu~rtber
Owners{zip (Names o~
Opening Date
Balance on Date of Death
Accrued Interest
Total
Checking Account
1353128
Edward E' Bigler
04/07
$12,527.16
~ .on
X12,527.16 --`-'~----~-
For fiu-ther aorount;nformaY~on, dasures aud/ar rdmb~u~ement of ftznds Please call the F~ Street Carli~e (>~ce at #717-240-0536.
We were unable to locate anq sa~Pe deposit boz Ror the above-mentioned decedent.
Sincerely,
Suzanne M Kimble
Adjustment Services
Aub, 4. 2010 11:09AM
No. 4416 F, ~
~~ Citizens Bank
8/4/10
Michael,
200]. Market Street Suite fi0o
Philadelphia, PA 19103
Per your request, here is the information in regards to the checking account for Edward E.
Bigler,
Account Title: Edward E, Bigler-POA:17awn M. Smoker
Balance at Time ofDeath--$4,866,66
Please let me know if I can be of any further assistance,
Regards,
Beth A, I'wvis
Branch Manager
~~~ r~'3l 1
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Page 1 of 1
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EDWARD- E. BIGl.ER
68 WINCHESTER t3ARDENS
CJIRI.JSC>~, PA 17013
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Posting Date 2010 Apr 15
Research Seq # 8000468016
Account # 1353128
Check/Store # 2070
DB/CR DB
Dollar Amount $8,250.00
Bank # 096
Branch # 04335
Deposit Acct # 0
Record Type # O1
>031315036<
Orrstown Bank
Shippensburq, PA 17257
Phone: 717-532-6114
Bus Date: 04/15/2010
Branch/Teller 0008/0281
04/15/2010 14:22:21
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