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Home My WebLink About04-08-11 (2) 1505607121 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Departrtlent of Revenue County Code Year File Number Bureau of IndNklual Taxes INHERITANCE TAX RETURN Po Box 26osot 2 1 1 0 0 7 6 6 Hartislw PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 8 4 1 2 2 6 5 6 0 7 1 6 2 0 1 0 0 7 2 8 1 9 2 3 Decedent's Last Name Suffix Decedent's First Name MI WHI T MER BRUCE E (If Applicable) Enter Surviving Spouae'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 Q 1. Original Retum ^ 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) ~ ® 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 ^ 70. Spousal Poverty Credit (date of death ^ 11. Election to tax under Sec. 9113(A) between 12-31-91 and t-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 H ANTHONY A DAMS 7 1 7 5 3 2 3 2 7 0 Firm Name (If Applicable) First line of address 4 9 WEST ORANGE STREET Second line of address S U I T E 3 City or Post Office State ZIP Code S H I P P E N S B U R G PA 1 7 2 5 7 REGIS OF WILLS ~ ONLY ~ ~~ S ~ b ~ :LI is ~ r - ~ ~ ~ C17 ?. t OD ~..,., ~~ _!~I.7 ((}'-'~y~ O~ :~; s.;. ' ~ N DA E FILED ' ` ~` . C.7 C" Correspondent's e-mail address: htadamslaw embargmail.com Under penalties of perjury, I dedare that I have examined this velum, induding accompanying schedules and statements, antl to the best of my knowk~dge and belief, it is true, correct and complete. Dedaratfon of preparer other than the personal representative is based on all information of which preparer has any knowledge. NA E OF PERSON RE,$pONSIBLE FOR FILING RETURN ~~ ~ f ATE 117 Walnut Dale 6 49 West Orange Street Suite 3 Shippensburca ~ PA 17257 PLEASE USE ORIGINAL FORM ONLY Side 1 1505607121 1505607121 J J 1505607221 REV-1500 EX DecedenrsName: BRUCE E. WHITIVIER Decedent's Social Security Number 1 8 4 1 2 2 6 5 6 RECAPITULATION 5 8 5 0 0 0. 0 0 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. ' 4 3 4 9 3 • 0 3 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ..... .. 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ..... .. 6. ' 7. Inter-Vivos Transfers 8 Miscellaneous N -Probate Property (Schedule G) ~ Separate Billing Requested ..... .. 7. 6 2 8 4 9 3 0 3 8. Total Gross Assets (total Lines 1-7) ......................... .. 8. . 9 5 3 7 2 8 9. Funeral Expenses & Administrative Costs (Schedule H) .............. .. 9. • 1 7 6 2 0 • 6 3 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) .......... .. 10. 2 7 1 5 7 9 1 11. Total Deductions (total Lines 9 & 10) ......................... .. 11. • 12. ....................... Net Value of Estate (Line B minus Line 11) ..12. 6 0 1 3 3 5, 1 2 13. Charitable end Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................ .. 13. • 6 O 1 3 3 5 1 2 14. Net Value Subject to Tax (Line 12 minus line 13) ................. . 14. . TAX COMPUTATION - SEE INSTRUCTION3 FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 0 0 0 15 0. 0 0 (a)(1.2)X.0 . . 18. Amount of Line 14 taxable 6 0 1 1 3 3 5 2 2 7 0 6 0. 0 8 at lineal rate X •045 . 16. 17. Amount of Line 14 taxable 0 . 0 0 17 0 • 0 0 at sibling rate X .12 , 18. Amount of Line 14 taxable 0 0 0 0. 0 0 at collateral rate X .15 . 1 g• 19. Tax Due ................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 2 7 0 6 0.0 8 Side 2 1505607221 1505607221 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 10 0766 DECEDENTS NAME BRUCE E. WHITMER _ _-.- - STREETADDRESS 101 GILBERT ROAD __ _ _ cm SHIPPENSBURG sTarE PA zIP 17257 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments 15,000.00 C. Discount 750.00 3. InteresUPenalty it applicable D. Interest E. Penalty (1) 27,060.08 Total Credits (A + B + C) (2) 15,750.00 Total InteresUPenalty (D + E ) 4. If Line 2 is greater than Une 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a rotund. 5, If Line 1 + Line 3 is greater than Une 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of line 5 + 5A. This is the BALANCE DUE. (3) 0.00 (4) 0.00 (5) 11, 310.08 (5A) (5B) 11, 310.08 Make Check Payable fo: REGISTER OF WILLS, AGENT , d s y~.,. .... _„z x „ , x,t~ ~ ~~- ., ay .,. ~ _~ ~ i S,#,- ' t''sjSP k~ ~x3'~' ~ z°# 7?=€ F°4t! ;~iE F. 3~~, 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 Decemt~er 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 beneficary 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. ;y ~Lqa °2= -~ 19p Ip~ 'Y ;f t eGV 1 9N`fl Y~Y' . v]r''1b '.''^e'a`{~#'~~"~ u fi f ~~ p¢]~, ~ ~ i i ~ li~]4o-~a .. csr~te~llki~~n-.,+.+ _~.°~, +r+a'tl~~l2i~ ' .. t sf i b ... ~ ? .Y ," ~ ~"~ixi~. '_z ~g`y .,r ,....~,-~. „ n. ,o-. fs. 4,. .,t~7i. t~9,~"4,9... =..•. ,€tI"#i+i'~$an6~, 'd~R$}bkt~. ,. 3$i1 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 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 twenty-0ne 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)(111• 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-1502 EX + (8-98) SCHEDULE A COIuNAONWEALTH OF PENNSYLVANUI REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER BRUCE E. WHITMER 21 10 0766 All real property owned tobly or ss a tsnsM in common must be reported at hir 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 compefied to buy or sell, both having reasonable knowledge of the relevant facts. Real ro whkh K -0wned vdtFl ht of survNorshi must be dkclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH t. 80 ACRES OF LAND WITH IMPROVEMENTS THEREON SITUATE IN 450,000.00 SOUTHAMPTON TOWNSHIP CUMBERLAND COUNTY 2. LOT OF LAND TOGETHER WITH IMPROVEMENTS THEREON IN SOUTHAMPTON 100,000.00 TOWNSHIP, CUMERLAND COUNTY LESS LOT SOLD SEPARATELY 3. UNIMPROVED LOT OF LAND LYING IN SOUTHAMPTON TOWNSHIP, 35,000.00 CUMBERLAND COUNTY TOTAL (Also enter on line t, (It more space is needed, insert additional sheets of the same sirs) REV-1508 EX + (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE E CASH, BANK DEPOSITS, 8~ MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER BRUCE E. WHITMER 21 10 0766 Indude the proceeds of litigation and the date the proceeds were received by the estate. All propeAy jointly~owned vAtlr right ot'survhrorshlp must M discb>ssd on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH t. CUMBERLAND VALLEY CO-OP COMMON STOCK (8 SHARES) 80.00 2. BNY MELLON BRUCE E. WHITMER TRUST #10172679BN1 33,853.58 3. 1997 BUICK 4. PRUDENTIAL FINANCIAL COMMON STOCK 1,821.60 5. CITIZENS BANK CHECKING 7,737.85 TOTAL (Also enter on line 5, Recapitulation) I = (If more space is needed, insert additlonal sheets of the same size) REV-1511 EX+(10-OB) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN :cw~ou~e w FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER BRUCE E. WHITMER 21 10 0766 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 5,396.78 1. FOGELSANGER-BRICKER FUNERAL HOME 8. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Street Address City Year(s) Commissan Paid: State Zip y AttomeyFees 3,500.00 3, Fatuity Exemption: (If decedenCs address is not the same as daimant's, attach explanatbn) Claimant Street Address Ciry State Zip Relattonship of Claimant to Decedent 4. Probate Fees REGISTER OF WILLS 469.50 5 Accountant's Fees 6. Tax Retum Preparers Fees 7. NEW CHRONICLE -ESTATE AD 96.00 8. CUMBERLAND LAW JOURNAL 75.00 TOTAL (Also enter on line 9, Recapitulation) I S 9, 537.28 (If more space is needed, insert additlonal sheets of the same size) REV-1512 EX + (12-03) SCHEDULE 1 DEBTS OF DECEDENT, COMMONWEALTH OF PENNSYLVANIA INHERITANCETAxRETURN MORTGAGE LIABILITIES, Sr LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER BRUCE E. WHITMER 21 10 0766 Report debts incun~ed by the decedent prior to death which remained unpaid as of the date of death, including unroimbuntsd medical expenses. VALUE AT DATE ITEM NUMBER DESCRIPTION OF DEATH 1. LOCAL AND SCHOOL TAXES PAID TO VIVIAN F. COY T AX COLLECTOR 6,797.93 2. COON'S GARAGE (REPAIR OF VEHICLE TO SALE) 125.03 3. CENTURY LINK 33.09 4. MCI-UTILITY 21.84 5. CP02 RETECH-HEALTH CARE 257.91 6. LEBANON INSURANCE 326.00 7. LOWES-SUPPLES TO REPAIR ESTATE PROPERTY 2,524.62 8. ADAMS ELECTRIC (UTILITY) 250.50 9. REPAIR OF TRAILER PRIOR TO SALE 300.00 10. KIRBY CONTACTING-LABOR TO REPAIR ESTATE HOME OF SALE 1,934.00 11. MCCUNE LUMBER-PARTS AND SUPPLIES TO REPAIR ESTATE PROPERTY 643.50 12. BOROUGH OF SHIPPENSBURG-WATER 76.40 13. SOUTHAMPTON WASTE- UTILITY 42.21 14. INSURANCE ON HOUSE 426.00 15. KOUGH'S OIL -UTILITY 721.39 TOTAL (Also enter on line 10, Recapitulation) I S (If more space is needed, insert additional sheets of the same size) ' Continuation of REV-1500 Inheritance Tax Return Resident Decedent BRUCE E. WHITMER 21 10 0766 Decedent's Name Page 1 File Number Schedule I -Debts of Decedent, Mortgage Liabilities, S Lisns ITEM NUMBER DESCRIPTION 16. ERIC DIFFENBAUGH-SUREVEY OF ESTATE REAL 17. AUSHERMAN BROTHER- APPRAISAL 18. RECORDER OF DEES-FILING OF SURVEY 19. TRANSFER TAX-ON LOT OF LAND AMOUNT 1,570.21 1,200.00 20.00 350.00 SUBTOTALSCHEDULEI 3,140.21 GRANDTOTALSCHEDULEI S 17,620.63 REV-1513 EX + (9-00)_ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE) BENEFICIARIES ESTATE OF FILE NUMBER BRUCE E. WHITMER 21 10 0766 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE ( TAXABLE DISTRIBUTIONS [Indude outr' ht spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. ROBERT E. WHITMER Lineal 117 WALNUT DALE ROAD SHIPPENSBURG, PA 17257 2. AUDREY DICE Lineal 14 DICE LANE FREDERICKSBURG 3. ROBERT L. WHITMER Collateral 10 IVY LANE SHIPPENSBURG, PA 17257 4. DEANNE K. DICE Collateral 14 DICE LANE FREDERICKSBURG 5. EDWARD E. DICE 14 DICE LANE FREDERICKSBURG 6. ANDREW E. DICE Collateral 14 DICE LANE FREDERICKBURG 7. STEVEN E. DICE Collateral 21 HAMILIN CHURCH ROAD FREDERICKSBURG DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) ON REV-1500 COVER SHEET i ` ~ Continuation of REV-1500 Inheritance Tax Return Resident Decedent BRUCE E. WHITMER 21 10 0766 _ . _.,_ .,___ Paae 2 File Number Schedule J -Beneficiaries -1 NUMBER NAME AND ADDRESS OF PERSON S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trua al AMOUNT OR SHARE OF ESTATE TAXABLE DISTRIBUTIONS (include outright spousal distributions) I 8. BRENDA SHUEY Lineal 2150 THOMPSON AVE JONESTOWN, PA Ausherman Bros. Real Estate Inc. 229 North Second Street www.aushennanbros.com Office: 717-264-6715 Chambersburg, PA 17201 Fax: 717-264-4973 October 22, 2010 The Bruce Whitener Estate 101 Gilbert Road Shippensburg, PA 17257 Re: Whitener Fazm Walnut Dale Road Shippensburg, PA 17257 Deaz Sirs: Pursuant to your request, we have prepazed an appraisal for the above referenced property. The purpose of this appraisal is to estimate the market value of the subject property's fee simple interest for estate purposes. This appraisal is intended for the use of the client only. The summary report of a complete appraisal has been completed in accordance with the Uniform Standards of Professional Appraisal Practice (USPAP) and applicable Federal regulations. The attached report details the scope of the appraisal, level of reporting,. definition of value, valuation methodology, and. pertinent data reseazched and analyzed in the development of this appraisal. We certify that we have no present or contemplated future interest in the property beyond this estimate of value. Your attention is directed to the Limiting Conditions and Assumptions, located on page 10. Acceptance of this report constitutes an agreement with these conditions and assumptions. 4 October 22, 2010 Page 2 In our opinion, the value of the subject property, as of July 16, 2010, was as follows: ~~ . ~. e .4, ,a;C.., .~.a ~ ~ ~~.~ "~i set .a_;i .a s '. iw ,r... ~~: ~~"''j„ +, s,~"", Respectfully submitted, Ausherm Bros. Real Es a c. ~~ ' M Mulewich PA fate Certified General Real Estate Appraiser Certification #GA003797 Irv of Salient Facts `Subject Property: ~~~ Farm Walnut Dale Road Shippensburg, PA 17257 T': A cultural Property pVerview: gri Interest Appr~s~~ Fee Simple Interest ~`"` _ + ^ Highest and Best Use Agricultural Land As Vacant: Highest and Best Use Agricultural As Improved:. ~~,g; Woodland Conservation/Agricultural Conservation Assessment, Ratio and $422,000 Equalized Assessa son $450,000 Sales Comp Approach: Reconciled Value: $450,000 important Considerations This page is invalid as an appr~s~ report if detached from the following detailed report, es and addenda. Neither this summary page nor any other section which contains 38 pag of this report including addenda may be removed from or used outside of the full contex of the report. 6