HomeMy WebLinkAbout03-11-11 (3)EX (01-10)
~ REV-7rJ~O ~ 1505610143
PA De artment of Revenue ~ OFFICIAL USE ONLY
P Pennsylvania County Code veer File Number
Bureau of Individual Taxes DEPARTMENT OF REVENUE
Po Box.2soso~ INHERITANCE TAX RETURN 2 1 10 1 19 9
Harrisburg, PA 17'128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
201 16 5024 05 11 2010 05 12 1926
Decedent's Last Name Suffix Decedent's First Name MI
LIPPERT WILLIAM S
(lf Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
LIPPERT PAMELA S
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
® 1. Original Retum ^ 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 Retum Required
(dale of death after 12-12-82)
0
® 6 Decedent Died Testate ^ ~ Decedent Maintained a Living Trust
(Attach Copy of Will) (Attach Copy of Trust)
ZIP Code
^ 9. Litigation Proceeds Received ^ 1 p, Spousal Poverty Credit (dale of death 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 DIRECTED TO:
Name Daytime Telephone Number
CRAIG A DIEHL ESQUIRE CPA 717 763 7613
First line of address
3464 TRINDLE ROAD
Second line of address
City or Post Office
CAMP HILL
State
PA
8. Total Number of Safe Deposit Boxes
REGISTER OQ1I~LLS USE bNLY
Y~ .J -..-
v ` ' i' l
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_, ` - -_ a
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DAI~FILED
170114436
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Correspondent's a-mail address: C d l e h l@ C a d 1 e h 11 a W. C O m
Under penalties of pery'ury, 1 declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief,
it is tru~, correct and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge.
SIGNAJr/1RE OF PERSON RESP~QNSIBL~ FOR FILING RETURN DATE
Pamela S. Lippert a?
420 St. John's Drive, Camp Hill, PA 17011
SIGNAT~I RE OF PREPAREF~OTH~THP~(J gEPRESENTATIVE DATE /
ADDRESS
)~~~~ Craig A Diehl Esquire CPA
3464 Trindle Road, Camp Hill, PA 170114436
Side 1
1505610143 1505610143 J
1505610243
REV-1500 EX
Decedent's Social Security Number
oeoedeot~s Name L I P P E R T, W I L L I A M S 2 0 1 1 6 5 0 2 4
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.
84,383.00
5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5.
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property 6 7 9
7 2 6 0 8
(Schedule G) ^ Separate Billing Requested ............. 7. ,
g. Total Gross Assets (total Lines 1-7) ....................................................................... g, 7 6 4, 1 0 9. 0 8
6,477.96
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, 6 , 4 7 7 9 6
12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12.
757,631.12
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.
757,631.12
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
7 5 7, 6 3 1.12
15
0 0 0
(a)(1.2) x .o0 .
16. Amount of Line 14 taxable
at lineal rate X .045 16.
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.
0.00
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^
Side 2
1505610243 1505610243 J
' REV-151)0 EX Page 3
Decedent's Complete Address:
File Number 21 - 10 - 1199
D
Lippert, William S
STREET ADDRESS
420 St. John's Drive
CITY
Camp H[II STATE
PA ZIP
17011
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. prior Payments
E. Discount
3. Interest
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
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.
(1) 0.00
Total Credits (A + B) (2) 0.00
(3) 0.00
(4)
(5) 0.00
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 .................................................................................................................. ^ x
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? ....................................................................................................................... ^ 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. §9196 (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 0 percent
[72 P.S. §9116 (a) (1.1) u)]. 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 [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 p2 P.S. &9116 (a) (1.3)1. A
sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, w ether y blood or adoption.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
OOMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT -
FILE NUMBER
ESTATE OF Lippert, William S 21 - 10 - 1199
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.
ITEM ~ DESCRIPTION VALUE AT DATE OF
NUMBER DEATH
1 Gateway Plus -Account #0610019853 84,383.00
TOTAL (Also enter on Line 5, Recapitulation) ~ 84,383.00
COMMONWEALTH OF PENNSYLVANIA SCHEDULE G
INHERITANCE TAX RETURN INTER-VIVOS TRANSFERS &
RESIDENTDECEDENT MISC. NON-PROBATE PROPERTY
ESTATE OF Lippert, William S
FILE NUMBER
21 - 10 - 1199
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
ITEM
NUMBER DESCRIPTION OF PROPERTY
Include the name of the transferee, !hair relationship to decedent
and the date of trensfer. Attach a copy of the deed for real estate. DATE OF DEATH
VALUE OF ASSET % OF
DECD'S
INTEREST EXCLUSION
(IF APPLICABLE)
TAXABLE VALUE
1 The Hartford -Nonqualified Annuity 340,259.72 100% 340,259.72
Acct#711261568
2 Hartford Leaders Plus -Nonqualified Annuity 339,466.36 100% 339,466.36
Acct#711667107
TOTAL (Also enter on line 7, Recapitulation) 679,726.08
S(~-EDIJLE H
Fl1NERAL EXPENSES &
COMMONWEALTH OF PENNSYLVANIA ~/~
INHERITANCE TA%RETURN ~~Tf V1~E ~JJ 1 J
RESIDENT DECEDCNT
FILE NUMBER
ESTATE OF Lippert, William S 21 - 10 - 1199
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT
A. 1 Myers Funeral Home -Funeral Expense 4,700.00
2 Myers Funeral Home -Tombstone Inscription 140.00
B. ADMINISTRATIVE COSTS:
~, Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission paid
2. Attorney's Fees Law Offices of Craig A. Diehl 1,100.00
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 Register of Wills, Cumberland County 265.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
1 Cumberland Law Journal -Estate Advertisement 75.00
TOTAL (Also enter on line 9, Recapitulation) 6,477.96
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Schedule H
Funeral Expenses &
Adrninistrative Cosfis continued
ESTATE OF Lippert, William S FILE NUMBER
21 - 10 - 1199
2 I The Sentinel -Estate Advertisement I 176.92
3 Law Offices of Craig A. Diehl -Cued Mail Cost for DPW Letter 5.54
4 Register of Wills -Filing Fee for Inheritance Tax Return 15.00
Page 2 of Schedule H
REV-1513 EX+ (~~-OB) ~
SCHEDULE)
COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Lippert, William S FILE NUMBER
21 -10 - 1199
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$)
RECEIVING PROPERTY D° Not Llst Trustee(s)
I~ TAXABLE DISTRIBUTIONS [include outright spousal
distributions
and transfers
,
under Sec. 9116 (a) (1.2)]
1 Pamela S. Lippert Spouse 100% of Residue
420 St. John's Drive
Camp Hill, PA 17011
Enter dollar amounts for distributions shown above on lines 1 5 through 18 on Rev 1500 cover sheet, as appropriate.
III NON-TAXABLE DISTRIBUTIONS:
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 SHEET ~ 0.00
~~~~ .i~~ ~n~ (~ ~,~~xzat~~i~
OF
WILLIAM S. LIPPERT
I, WILLIAM S. LIPPERT, of Hampden Township, Cumberland County;
Pennsylvania, being of sound and disposing mind, memory and understanding, do make,
publish and declare this to be my Last Will and Testament hereby revoking and making
void all previous Wills and Codicils heretofore made by me.
FIRST
The expenses of my last illness and funeral shall be paid from the property of my
estate. I also direct that all estate, inheritance, and other death taxes imposed by reason
of my death shall be paid from the property of my estate.
SECOND
I give, devise and bequeath the rest, residue and remainder of my estate, together
with all insurance proceeds thereon of whatsoever nature and wheresoever situate to my
beloved spouse, PAMELA S. LIPPERT, providing that she survives me by thirty (30~
days. ~~ a _~:_ --
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LAST WILL AND TESTAMENT OF WILLIAM S. LIPPERT
THIRD
Should my spouse, PAMELA S. LIPPERT, predecease me or die on or before
the thirtieth (30`") day following my death, then I give, devise and bequeath the rest,
residue .and remainder of my estate together with all insurance proceeds thereon of
whatsoever nature and wheresoever situate in equal shares to my stepchildren, DENNIS
A. GILMORE, DENISE L. MILLER and DONIEL E. KOLM, who survive me by
thirty (30) da;~s, der stirpec. It is further. my desire that my personal representative, after
consultation with any heir or heirs of mine who survive me, and in her own discretion,
choose such- articles from my tangible personal property (exclusive of cash, stock
certificates, bonds, and all other tangible evidence of intangible personal property) as she
believes will be useful to such heir or heirs or desirable for them to have, either from a
sentimental point of view or otherwise, and to deliver such articles to such heir or heirs or
among such heirs in equal or unequal shares as determined by the further exercise of her
discretion, provided no other heir objects to the distribution. All intangible personal
property not so distributed is to be sold, either publicly or privately, by .my personal
representative, adding the proceeds of such sale or sales to my residuary estate and to be
disposed of in equal shares among my surviving heirs after payment of my estate debts,
taking into account the tangible personal property otherwise provided to them.
FOURTH
I grant my personal representative the following powers in addition to and not in
limitation of such powers as my personal representative shall hold by law:
Page2of7
LAST WILL AND TESTAMENT OF WILLIAM S. LIPPERT
(a) To retain all property received including the stock of any corporate
fiduciary acting hereunder, provided such property remains productive.
(b) To join in any corporation, partnership, recapitalization, merger,
reorganization or voting trust plan; to delegate authority with respect thereto; to deposit
investments under agreements and pay assessments; and generally to exercise all rights of
investors, including but not limited to, the voting of shares.
(c) To manage, operate, repair, improve, mortgage or lease on any terms any
real estate held or owned by my estate.
(d) To operate any business that I may own at my death.
(e) To invest any funds of my estate in any stocks, bonds, notes or other
securities or property, real or personal, without regard to the principle of diversification
or any other statute or general rule of law in her absolute discretion, it being my intention
to give my personal representative the broadest investment powers possible, providing
such investments do not unnecessarily prevent the prompt settlement of my estate.
(f) To sell or otherwise dispose of any property, real or personal, tangible or
intangible, at any time forming a part of my estate in any manner and on such terms and
conditions as my personal representative shall see fit in her absolute discretion.
(g) To borrow money for the payment of taxes or for any other proper
purposes in the administration of my estate, and to mortgage or pledge estate assets as
security.
(h) To compromise claims without court approval including, but not limited
to, any controversies with the United States of America or the Commonwealth of
Page 3 of 7
LAST WILL AND TESTAMENT OF WILLIAM S. LIPPERT
Pennsylvania concerning estate and inheritance taxes on any interests that may pass under
this my Last Will and Testament.
(i) To distribute in cash or in kind upon any division or distribution of my
estate.
(j) To undertake any and all acts deemed necessary and proper by my
personal representative for the proper, advantageous and prompt management of the
settlement of my estate.
(k) In general, to exercise all powers in the management of my estate which
any individual could exercise in the management of similar property owned in his own
right, upon such terms and conditions as to her may seem best and to execute and deliver
all instruments and to do all acts which she deems necessary or proper to carry out the
purposes of this, my Last Will and Testament.
FIFTH
I nominate, constitute and appoint my spouse, PAMELA S. LIPPERT, as
personal representative of this my Last Will and Testament. In the event my spouse is
deceased, unable or unwilling to serve or shall cease to serve for any reason whatsoever,
then I nominate, constitute and appoint DONIEL E. KOLM as personal representative
of this my Last Will and Testament. I direct that my personal representative shall not be
required to give or post bond for the faithful performance of her duties in this or any
other jurisdiction.
Page 4 of 7
LAST WILL AND TESTAMENT OF WILLIAM S. LIPPERT
IN .WITNESS WHEREOF, I hereunto set my hand to this my Last Will and
~,, r
Testament this t~" day of ~~ ~-~ ~' f
2008.
WITNESS:
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V4'ILLIA-11~S. LIPPERT
Page 5 of 7
LAST WILL AND TESTAMENT OF WILLIAM S. LIPPERT
ACKNOWLEDGMENT
COMMONWEALTH OF PENNSYLVANIA
SS.
COUNTY °OF !~ t ; t'i~~ lam;' ~~ ! ~ ; , ,.;~ .
I, WILLIAM S. LIPPERT, the Testator whose name is signed to the attached or
foregoing instrument, having been duly qualified according to law, do hereby
acknowledge that I signed and executed the instrument as my Last Will and Testament;
that I signed it willingly, and that I signed it as my free and voluntary act for the purposes
therein expressed.
.~~/
WILLIAM S ERT
Sworn or armed and acknowledged before me by WILLIAM S. LIPPERT,
the Testator, this ~' `' ~ day of ~t..C.~ , 2008.
1
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NOTt~RY PUBLIC
C~+~'r}~~i ~~~~~f.E..l ~ ~~ PF: iVt~{.~.'i ~i t~~%.lil~~~.`a
NOTARIAL SEAL
STEPHANIE M. P,IDER, Notary Public €
Camp Hill Boro., Cumberland County I
P My Commission Expires October 31, 2p09
Page 6 of 7
LAST WILL AND TESTAMENT OF WILLIAM S. LIPPERT
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF ~_,~ ~, >'1'~ ; u~,~- ! 1 f°~~ __
WE, ~~'', _, .. ~~ a ~ .
SS.
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and ( ~r, Yr~, 's ~ ~ i
the witnesses whose names are attached to the foregoing document, 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 and Testament; that he signed willingly and that
he executed it as his free and voluntary act for the purposes therein expressed; that each
subscribing witness in the hearing and sight of the Testator signed the Last Will and
Testament as witnessed and that to the best of our knowledge the Testator was at the time
eighteen (18} or more years of age, of sound mind and under no constraint or undue
influence.
Sworn or affirmed and subscribed before me by < ~;~~ t~^. G ~~ ; ~ ° : ,- jR>•, . ~,,~;_a }~--
{
and ,~~~, ~ ~~~,,.~~ P f t ~1 ' ` ~.;,r,°~";1 ~; this ~ ~ day of "_~;~' ~~~: ~ ~ 2008.
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NOTARY PUBLIC
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H NvTAF":fAL Sl`AL
?"~f"i-f~~NIE: ~. RfG`;~R, Notary Public
Page 7 of 7 ~:~r~~; F§+lf Corm., Cumberland County
Eii~t >`.°a;~~:~ssi~an Expires October ~1, ~DD~
Law Offices of
Craig A. Diehl
3464 Trindle Road
Camp Hill, Pennsylvania 17011
Telephone (717) 763-7613
Fax (717)763-8293
www.cadiehllaw.com
Craig A. Diehl, Esquire, CPA
Thomas L. McGlaughlin, Esquire
February 15, 2011
In Spring Grove, Pennsylvania
119A West Hanover Street
Spring Grove, PA 17362
Telephone: (717) 225-1929
Glenda Farner Strasbaugh
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
RE: Estate of William S. Lippert
Estate No. 21 10 1199
Dear Ms. Strasbaugh:
Enclosed for filing please find the following:
1. Original and two (2) copies of the Inheritance Tax Return REV-1500; and
2. Check in the amount of $15.00 for filing of the Inheritance Tax Return.
Please time-stamp and return the copies of the Inheritance Tax Return in the enclosed
self-addressed envelope. Should you have any questions, please feel free to contact me.
Sincerely,
~t ~ lJ %~~
Craig A. Diehl, Esquire, CPA
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