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Home My WebLink About04-01-11 (3)t 15056041125 06 05 REV-1500 Ex ( - ) PA Department of Revenue OFFICUIL USE ONLY Bureau of Individual Taxes County Code Year File Number Po BOx 280601 INHERITANCE TAX RETURN 2 1 1 0 1 2 6 4 Harrisburg, PA 17128.0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 6 9 3 8 7 2 7 6 1 2 1 8 2 0 1 0 0 2 0 9 1 9 4 6 Decedent's Last Name Suffix Decedent's First Name MI P I P P E N G E R N A N C Y J (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 INAPPROPRIATE OVALS BELOW ^X 1.Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) ^X 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date 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 CONFIDENTWL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number H A R O L D S I R W I N I I I 7 1 7 2 4 3 6 0 9 0 ,,.., Firm Name (If Applicable) I RW I N LA W O F F I C E First line of address 6 4 S O U T H P I T T S T R E E T Second line of address City or Post Office C A R L I S L E Correspondent's e-mail address:Irw/n/awo}Ilcs~gmallcom State ZIP Code REGISTE F_.IMLLS USE;QfrLY ~ ?~. F'- ~~~ c''> ~~~ r {;`~ G~~ ~ _r' C~ ~ -n '$ATE FILED --"•- ~" -_1 -_ ~:7 ;~ ~~. ~. P A 1 7 0 1 3 Under penalties of perjury, I dedare that I have examined this return, induding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, cortect and mpk#e. Dedaration of preparer other than the personal representative s based on all infonnafion of which preparer has any knowk~dge. SIG T RE F RSON RE S E~ FO, R F~ING R URN / ~ DATE 2340 RI ER HIGHWAY CARLISLE PA 17015 SIGNA REPARER OTHER N REPRESENTATIVE DATE ~t ~P ~ij'~~ 2~s Z~1 ADD E 64 SOUTH PITT S REET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY L 15056041125 Side 1 15056041125 J 15056042126 REV-1500 EX Decedent's Social Security Number DecedenrsName: NANCY J. PIPPENGER 1 6 9 3 8 7 2 7 6 RECAPITULATION 1. Real estate Schedule A 1. 0 0 0 2. Stocks and Bonds (Schedule B) .................................. 2. 0 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. - 0 0 0 4. Mortgages $ Notes Receivable (Schedule D) ................. ..... .. 4. 0 0 0 5. Cash, Bank De osits ~ Miscellaneous Personal Pro P perty(Schedule E) , . , , , .. 5. 3 6 8 3 0 5 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ..... .. 6. 0 0 0 7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ..... .. 7. 0 0 0 8. Total Gross Assets (total-Lines 1-7) .................... ..... .. 8. 3 6 8 3 0 5 9. Funeral Expenses & Administrative Costs (Schedule H) ......... ..... .. 9. 2 8 6 2 5 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ..... ..... .. 10. 6 5 2 7 1 11. Total Deductions (total Lines 9 & 10) .................... ..... .. 11. 3 5 1 5 2 1 12. Net Value of Estate (Line 8 minus Line 11) .................. ..... .. 12. 1 6 7 8 4 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........... ..... .. 13. 0 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) ........... ....... 14. 1 6 7 8 4 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.o _ 0 0 0 15. 0 0 0 16. Amount of Line 14 taxable 045 1 0 0 0 0 5 at lineal rate X . 16 17. Amount of Line 14 taxable 1 0 0 0 1 2 at sibling rate X .12 17 18. Amount of Line 14 taxable 1 6 5 8 4 2 4 8 8 at collateral rate X .15 18 19. Tax Due .......:................................ ..... ..19. 2 5 0 5 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^ Side 2 L 15056042126 15056042126 REV-1500,EX Page 3 Decedent's Complete Address: File Number 1264 DECEDENTS NAME NANCI/J. P/PPENGER STREET ADDRESS 2346 RITNER HI~iHWAI~ Cln' CARLISLE STATE PA ZIP 17015 Tax Payments and Credits: ~ ~ Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable D. Interest E. Penalty 4. 1,25 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. A. Enter the interest on the tax due. B. Enter the total of Line 5 +SA. This is the BALANCE DUE. (4) 0.00 (5) 23.80 (5A) (5B) 23.80 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 I'rfe 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 awn an Individual Retirement Acxount, annuity, or other non-probate property which contains a beneficlary 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 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 p2 P.S. §9116 (a) (1.1) (ii)]. The statute does not exemot 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 beneficlary. 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(x)(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(x)(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(x)(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. (1) 25 OS Total Credits (A + B + C) (2) 1.25 Total Interest/Penalty (D + E) (3) p,00 REV-1502, EX + (8-98) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ATE OF FILE NUMBER NANCI~J. P/PPENGER ~y64 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which properly would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real properly which is jointy-owned with right of survivorship must be discbsed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line 1, Recapitulation) ~ S 0.00 (If more space 's needed, insert additional sheets of the same size) REV-1503,EX + (6-88) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS ~ BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER NANCI~J. P/PPENGER 12~ All propeRy jointlyowned with right of survnrorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE O 00 TOTAL (Also enter on line 2, Recapitulation) ~ s O 00 (If more space is needed, insert additional sheets of the same size) REV-1504 EX + (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE•PROPRIETORSHIP ESTATE OF FILE NUMBER NANCI~J. P/PPENGER ~y~ Schedule C-1 or C-2 (induding all supporting information) must be attached for each dosey-held corporatioNpaMershipinterest ofthe decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line 3, Recapitulation) ~ S 0.00 (If more space is needed, insert additional sheets of the same size) REV-1507 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF FILE NUMBER NANCI~J. P/PPENliER 1264 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line (If more space is needed, insert additional sheets of the same size) 0.00 REV-1508 EX + (g_98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER NANCI~J. P/PPENGER 1264 Indude fhe proceeds of litigation, and the date the proceeds were received by the estate. All property jointly-owned with right of surv'nrorship must be discbaed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. CONERSTONE FEDERAL CREDIT UNION 252,82 Check/ng Account No. 0622412005 Balance per statement on attached Exhlb/t "B° 2. 2001 CHRYSLER 300M ~ 2,800.00 Value based on Sales Prlce 3. M/SCELLANEOUS PERSONAL APARTMENT CONTENTS OF LITTLE OR NO VALUE 50p,00 4, PPBL REFUND 92.98 5. NATIONWIDE INSURANCE 14.83 Cancellat/on Cred/t Refunds 6. CENTURY LINK ~ ~ 22.42 Cred/t Refund TOTAL (Also enter on line 5, Recapitulation) I = (If more space is needed, insert additional sheets of the same size) REV-150@ EX + (8-98) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN ESTATE OF FILE NUMBER NANCI~J. P/PPENGER 1Y84 M an asset was made joirK within one year of the decedent's date of death, it must be reported on Schedule G. SURVNING JOINT TENANT(S) NAME A. JOINTLY-OWNED PROPERTY: TO DECEDENT ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENTS INTEREST 1. A. NONE 0.00 0.00 TOTAL (Also enter on line 6, Recapitulation) I S 000 (If more space is needed, insert additional sheets of the same sip) REV-15'!A EX + (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NANCI~J. P/PPENGER ~y~q This schedule must be completed and filed 'rf the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER __-- DESCRIPTION OF PROPERTY ~HaVOE~~OFTME7RAN8FEREE~7MEIRRHA710NBFNPTODE(DEMAND TM~DA~OF'ww~R~n"°""coar°FT"E°~°~oRR~uE6T~r~• DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST EXCLUSION pF,wPUC~ TAXABLE VALUE 1. NONE 0.00 0.00 TOTAL (Also enter on line 7 Recapitulation) I = 0,00 (If more space ~s needed, insert additional sheets of the same size) REV-1511<EX + (12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES ~ INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER NANCI~J. P/PPENGER ~2g4 Debts of dets3derrt must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. EGGER FUNERAL HOME -Cremation and Funeral ServIces ~,~rj3,00 B. ADMINISTRATIVE COSTS: ~ , Personal Representative's Commissions Name of Personal Representative (s) Sortial Security Number(suEIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2, Attorney Fees IRW/N LAW OFFICE 3. Fatuity Exemption: (If decedents address is not the same as claimants, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4, proba~ Fees CUMBERLAND COUNTY REGISTER OF WILLS 5 Accountants Fees 6. Tax Return Prepan:r's Fees 7. CUMBERLAND COUNTI/ REGISTER OF WILLS - Flle Inventory and Apprelsement 1,000.00 89.50 30.00 TOTAL (Also enter on line 9, Recapitulation) I ; :~ (If more space is needed, insert additional sheets of the same size) REV~1512 EX + (12-03) COMAAONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER NANCYJ. P/PPENGER 1Y64 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NORTH SHORE AGENCY 47.84 Unpa/d BJII 2. HORIZON EI/E CARE GROUP 60,00 MedJca/ Blll 3. WEST SHORE EMS 235.87 Med/ca/ Blll 4. BON-TON 308.90 Revolving Credit Account TOTAL (Also 8nter on line 10, Recapitulation) I S 65271 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER NANCI/J. P/PPENGER 12Bd RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include out ~ spj usal distributions, and transfers under Sec. 9116 a 1.2 1. DEBRAH /G HAMPTON Sibling 1,00 12815 Mentzer Gap Waynesboro, PA 17268 2. MICHAEL RAY P/PPENGER L/neal 1,00 Unknown 3. RUTHANN STANSFIELD Collateral 2340 R/tner Highway 100% RESIDUE Carlisle, PA 17015 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. NONE 000 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. NONE 0.00 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ~ 0 ~ (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT ...~-~ I,, NANCY J. PIPPENGER, of 2346 Ritner Highway, Carlisle, Cumberland County, Pennsylvania 17015, do hereby make, publish and declare this to be my last will and testament, hereby . . • - . ,revoking all wills heretofore made by me. 1. I direct my personal representative to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. I direct that all inheritance taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property, whether or not such property passes under this Will, shall be paid by my personal representative out of my estate. 2. I authorize and empower my personal representative to sell-any realty and/or personalty owned by me at my death and not spec~cally devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefore, in fee simple, as I could do if living. My representative is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said representative. tl 3. I give, devise and bequeath all of my estate of whatever nature and wherever situate as follows: A. The sum of $1.00 to my sister, DEBRAH KAY HAMPTON, and the sum of $1.00 to my son, MICHAEL RAY PIPPENGER. B. Rest, residue and remainder to my friend, RUTHANN STANSFIELD or if she predeceases me, to her, children share and share alike. ~ " 4. I nominate and appoint my friend, Ruthann Stansfield, to be the personal representative of my estate, to serve without bond. If she cannot or does not, serve, then I appoint Cornerstone F ~- Federal Credit Union in Carlisle, Pennsylvania as substitute personal representative, with the ~ ., same powers, and also without bond. 6. 1 suggest that my personal representative retain the services of Harold S. Irwin, III, Carlisle, Pennsylvania in the settlement of my estate: IN WITNESS WHEREOF, I have hereunto set my hand and seal this 17"' day of July 2008. Q (SEAL) ANCY 'PEN R Signed, sealed, published and declared by the above-named person as and for a last will and festament, in~our presence, who at said person's requesf, in said person's presence and in the presence of each other have hereun#o set our names as subscribing witnesses. ~----__ {.. ~_ __. .> "~~K ~' `~ . ~Y J. PIPPENGER, SARAH A. HARDESTY and KATHRYN M. MULLEN, the testatrix and witnesses respectively, whose names are signed to the foregoing instrument, being first duly swom, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as `her last will and that she had signed willingly,. and that she executed it as her free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testatrix, signed the will as a witness and that to the best of their knowledge the testatrix was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence COMMONWEALTH OF PENNSYLVANIA as: COUNTY OF CUMBERLAND , Subscribed, swom to and acknowledged before me by NANCY J. PIPPENGER, the testatrix herein, and subscribed and swom to before me b S H A. HARDESTY and KATHRYN M. MULLEN, witnesses, this ~ day of July 2008~~~ ~ .. n, c Notary Public ..vr~oww~L1H of rl~~v1l~i $4L~A1v1 ` y + . ~. ~ ~ NOTARIAL. 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