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Home My WebLink About02-22-11 1505610143 REV-1500 Ex (0 ,-10> OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO 80X.280601 INHERITANCE TAX RETURN 21 10 12 7 3 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 188 10 0169 12 02 2010 12 15 1918 Decedent's Last Name Suffix Decedent's First Name MI MUSSER PEARL E (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 WITH 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) 6 Decedent Died Testate ^ f Will 7~ (Attach Copy of Trust)a Living Trust ____ 8. Total Number of Safe Deposit Boxes ) (Attach Copy o ^ 9. Litigation Proceeds Received ^ y 10• b~tweenP2v31 91 anditl(datge5~f death C 11.Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number FOREST N MYERS 717 532 9046 REGISTER OF WILLS USE ONLY First line of address 137 PARK PLACE WEST Second line of address City or Post Office State ZIP Code m-..,•~ _. , .F _, ~.:. ~;,. _, E' ~z .. i 1 4 _ _ -. ,' , ~:_ SHIPPENSBLTRG PA ` '`~~' ~~' - _~~ Correspondent's a-mail address: fnmyers@lawofficeforestmyers.com ~- Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of rr~y 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. SIG RE OF PERSON RE1S~;IPONSI~BILE FOR FILING RETURN DATE -~ ~~~~--t ~ ~~~wC~~.°~ Dale E Eberly ,~ .. ~'~ -~ 4C 2485 Scotland Rd, Chambersburg, PA 17201 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ~~--. Forest N Myers "a -- l"Z ~ ~ ~ ADDRESS 137 Park Place West, Shippensburg, PA - Side 1 1505610143 1505610143 G~'~ PA Inheritance Tax Return Signature of Additional Fiduciaries ESTATE OF FILE NUMBER MUSSER, Pearl E. 21-10-1273 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 #2 ,~; ~. ~~_ Name Address1 Address2 City, State, Zip Richard M Eberly -- 327 Parkwood Dr Chambersburg, PA 17201 Date J 1505610243 REV-1500 EX Decedent's Social Security Number DecedenYsName: MUSSER, Pearl E. 188 10 0169 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. 8 r 7 99 ' 85 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous fin; Probate Property (Schedule G) ^J Se arate Billin R t d p g eques ............ e 7. 8. Total Gross Assets (total Lines 1-7) ..................................................................... g, $ , 7 99.85 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. --- ]L1, 833.59 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. E56, 256.91 11. Total Deductions (total Lines 9 8 10) ................................................................... 11. ~~ 8 , 0 90.5 0 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. - Ei 9 , 2 9 0.65 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. - 6 9 , 2 90.65 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 .00 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X .045 0. 0 0 16. 0. 0 0 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18. 0. 0 0 19. Tax Due .................................................................................................................. 19. 0 . 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 1505610243 1505610243 J REV-1500 EX Page 3 Ilni-nrlont°c rmm~lAtra ~rlrlrPCC' File Number 21-10-1273 DECEDENT'S NAME MUSSER, Pearl E. _ ___ STREET ADDRESS Messiah Village - ___i CITY STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 0.00 2. Credits/Payments A. Prior Payments B. Discount 0.00 _ Total Credits (A + B) (2) 0.00 3. Interest (3) ---- -- 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) - Check box on Page 2 Line 20 to request a refund g. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.0~ 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: f d Yes [ ] No :............................................................................... erre a. retain the use or income of the property trans i it f d __ [ ] 0 ncome :.................................. or s erre b. retain the right to designate who shall use the property trans _ c. retain a reversionary interest; or ............................................................................................................... ? [_] [ ] x ^ Ox ............................................................ 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 _ ~ [ 0 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? .................................................................................................................. _ 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 yr after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the survivirng 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 uses 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 4.5 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. §9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. sec. ~`~. ~+,,'{,, ';.'~5A'd' Law Office Forest Myers No. 9773 P. $ _.. W,+„IL,I . OF - . ,~ PEARL E. MUSSER I, FEA1~.L E. M~TSS~~, currently of Upper Allen Township, Cumberland ~ountya Pennsylvar~.a, realizing the uncertainty of this life, but with confidence in +~od and trust in Iaus Son, n7y Lord a*~d ~aviQry Jesus ~~ist, .rho died fc~r m;~ sus upon the cross and rose again t+~ redeem Yne and give the eternal life, do hereby make, publish ar~d declare than to be my Last Will and Testamer~ hereby revoking any and all prior Wills and codicils made by me. I. I direct that all mY just debts and funeral expenses be paid from the assets of my estate as seen as practicable after my demise. II. I direct that air estate and inheritance taxes that may be assessed in consequence ofmy death, slash be paid out of the principal of any general estate to the seine effect as if said taxes were expenses of administration and all pzQperty includable in my taxabXe estate whether or not passing under this will shall be free and clear thereof. I.Q, I i~ateud to keep with this my Willa separate set of instructions concerning disposition of certain items of tamgible personal property. I bequeath the iteuas on said :list to the persons designated subject, however, to the right of my husband, Avery, to use any or all of said items for and during the term of his natural life ar tmtil he moves out of the cottage. The remainder of my tangible personalty shall pass as part of my residuary estate under l~'aragraph V below, subject however, to the same provisions for my husband, Avery. IV. AlI the rest, residue ar~d remainder of my estate, of whatevex nature and wherever situate, including property over which I hold a power of appointment, I devise and bequeath equally unto my children who survive me. V. I appoint nay sons, Dale E. Eberly and Richard .11/I. Eberly, Executors, or the survivor of them as sole Executor, of this my WiII. t -1- ~..._._ Dec. ~~, ~~~'~? ('.~~AM Law office Forest Myers No. 9773 P. 9 ~. I direct that no bond be required of zny fiduciaries for the faithful perfor.~m.ance of heir duties in any jurisdiction, IN WITNESS Wl~1ERE~I~', I, PEARL E. MLTSSER., herewith set my hind to this my Last Will, type~vvritte~ on two ~H) sheets of paper includiu~g the ~ttesta#aon clause and signatures of witnesses, this ~ ~ ~ day of ~overnber, 1995. SEAL PEARL E.1VItJSS R Sighed by PEAa~RL E. NiU'S~ER, 'by her declared to be hex Will in our presence, who hAve hereum-to subscribed. our names as witnesses in her presence and at her request, this /~7~r day of November, 1995. residing at t .,~ residing at -2- 1e~. 1~~. ~''~~'i `~:~~~~+'~~' Law ~ff'i~e Forest Myers No. ~~13 P. 14 C(~h~IlvION'VVF.~,TH Off' PENI~~YL~TANIA Ct7~JNTY OAF ,~ ~~~~,~ ~~- ~~ : PEARL E. MU~~E ~ ~~~~ ~ , ~ ~~ ~c ~~A and ~~ ~ `/ ~ CP~~~ ~,~. ~. ~ ~ the testatrix and the witnesses, res~eCtivcly, whose nines are signed to the attached or foregoing instr,unent, being first duly af~unled, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her Last Will and that she signed wallingXy (ar willingly directed another to sign fp~r her), and that she executed it as hez free and voluntary act f'or the laurposes therein expressed, and.that each of the witnesses, in the presence and hearing cf the testatrix, signed the Will as witnesses and th$t to the best of our knowledge the testatrix was at that time eighteen years of age ar alder, of sound rnintl and under no cotxstaraint or undue influence. PE?.RL E. MUSS R wrrx~SS ~ -la- ~ " ~Gtuv~/L' "~Tl''IN SS subscribed, sworn or a~rr~-ed and aclmowledged before me by PEARL, E. Mi.JSSER, 'the testatrix, ~ ~L ~ ~ /~ ~ ~ ~ c ~r~~ ~ and ~ ~ ~ y ~' ~ ~ w ~ ~'. ,witnesses, this f~r~n day of l~tavember, 199. ~5~.) ~~ rro~r~r~c e4C.ts,~~j ~~E~ Art~r Oflm-~;~-~n ~x~,ir~ fan. ~ ~, ~ s9~ P ~~As~a~;a~ ~ ,es r ~ . Rev-1508 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF I FILE NUMBER MUSSER. Pearl E. 21-10-12x3 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) (If more space is needed, additional pages of the same size) REV-1151 EX+ (10-06) , ~ I rnMMnNwFALTH OF PENNSYLVANIA SCHEDULE H FUNERAL EXPENSES & ESTATE OF FILE NUMBER MUSSER, Pearl E. 21-10-127 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Dale E Eberly Street Address 2485 Scotland Rd city Chambersburg state PA Zip 17201 Year(s) Commission paid 2. Attorney's Fees Law Office Forest N Myers 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees See continuation schedule(s) attached 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 10, 51$.09 450.00 750.00 115.50 TOTAL (Also enter on line 9, Recapitulation) I 11,833.59 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADM{NISTRATIVE COSTS continued ESTATE OF FILE NUMBER MUSSER, Pearl E. 21-10-1273 {TEM NUMBER DESCRIPTION AMOUNT Funeral Ex ep nses 1 Dale Eberly -reimbursement for funeral meal 629.09 2 Kelso-Cornelius Funeral Home -funeral 9,889.00 H-A 10,518.09 Probate Fees 3 Register of Wills -Cumberland County -Probate fees 100.50 4 Register of Wills -Cumberland County -Filing fee; Inheritance Tax Return 15.00 H-B4 115.50 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+ (12-08) SCHEDULE 1 .R~ DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER MUSSER. Pearl E. 21-10-1273 Rennrt debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) (If more space is needed, additional pages of the same size) s' SCHEDULE J COMMNHERITANCE~ ax RETURNANIA BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER MUSSER, Pearl E. 21-10-1273 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSONISI RECEIVING PROPERTY DECEDENT Do Not List Trustee s (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal • distributions, and transfers under Sec. 9116 a 1.2 Dale E Eberly Son One-fifth (1/5) net 2485 Scotland Rd distributable Chambersburg, PA 17201 estate Ray Eberly Son One-fifth (1/5) net 7490 Friendship Vitiage Rd distributable Chambersburg, PA 17201 estate Richard M Eberly Son One-fifth (1/5) net 2485 Scotland Ave distributable Chambersburg, PA 17201 estate Eunice Glick Daughter One-fifth (1/5) net 2135 Stonecrest Dr distributable Lancaster, PA 17601 estate Norma Riehl Daughter One-fifth (1/5) net 11291 Aronald Rd distributable Denham Springs, LA estate Total Enter dollar amounts for distributions shown above on lines 15 throw h 18 on Rev 15 00 cover sheet, as a ro riate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETN Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) T. Aw OFFICE .~~ O R E ~ T ~. ~.~. YE R ~ 137 Park Placc West, Shtppansburg, Pannsy{vc~nia 17257 717.532.9046 Fax 717.532.8879 fnmyersQic~wofficeforesfmyers..cc~m February 17, 2011 Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle PA 17013 Re: MUSSER, Pearl E. (deceased) No. 21-10-1273 Dear Ms Farner-Strasbaugh: Enclosed for filing is the Inheritance Tax Return on the above-captioned decedent alc-ng with my check in the amount of $15.00 for the filing fee. Please time-stamp the enclosed copy and return it to me in the envelope I have provided. Sincerely, ~. Forest N. Myers ahh /enclosures „n~~¢r~iWe wo~'ei~!pua wo~'ei~ip~a it • j' ~ ~'• W Q N ~D r ti N J co O `D CC V ~ F"' O 1~ ~ ~a ~~~ o cn oc~N r titi ~~ LLo~ o = N = w.• __ O L ~.+ N _- ,GNP i 1~. - CV~M ~ ~ ~ = O C =U~~ - G ~ Q =~~a -_ L ~ _ ~U N ~ •- ~ ~ ~ L =UOU ~ ~ N Z ~~.. ~+ M a i d ~ ; L9 ~ ~