HomeMy WebLinkAbout05-17-11 (2)
1505611180
-~ REV-1500 EX (02-11) (FI)
pennsylvania OFFICIAL USE ONLY
PA Department of Revenue DEPARTMENT OF REVENUE Count!/ Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO BOX 280601 ~~ ~ ~ a d ~,~
Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21-10-0828
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
210-26-6451 08072010 03031931
Decedent's Last Name ~ Suffix Decedent's First Name MI
SOLIDER MERLE F
(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 BOXES BELOW
0 1. Original Return Q 2. Supplemental Return ~ 3. Remainder Return (Date of Death
Prior to 12-13-82)
4. Limited Estate 0 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required
death after 12-12-82)
0 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 2 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
9. Litigation Proceeds Recei"ved 0 10. Spousal Poverty Credit (Date of Death 0 11. Election to Tax under Sec. 9113(A)
Between 12-31-91 and 1-1-95) (Attach Schedule O)
CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
STEPHEN D. TILEY 7:L7-243-5838
First Line of Address
5 SOUTH HANOVER ST.
Second Line of Address
City or Post Office State ZIP Code
CARLISLE PA 17013
Correspondent's a-mail address:
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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 corn lete. Declaration of re arer other than the rsonal re resentative is based on all information of which re aver has an knowled e.
SIGN E OF PERSON ES NS LE F R FILING RETURN DATE
~~ -- `~ ~- /G -a2 v ; ~
CINDY L`. FINKENBINDER 10 CREEKVIEW ROAD NEWVILLE, PA 17241
SIGNATUR~i R OTHER TF~4N REPRESENTATIVE DATE
STEPHEN D.__TILEY, 5 SOUTH HANOVER STREET, CARLISLE PA 17013
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505611180 1505611180 J
1505611280
REV-1500 EX (FI)
Decedent's Name: MERLE F SOLIDER
Decedent's Social Security Number
210-26-6451
RECAPITULATION
1. Real Estate (Schedule A) ......................................... 1. N 0 N E
2. Stocks and Bonds (Schedule B) .................................... 2. ~ O 6 ~ . O D
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... 3. N 0 ~ E
4. Mortgages and Notes Receivable (Schedule D) ........................ 4. N 0 ~ E
5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) .... 5. 3 7 7 3 . 0 0
6. Jointly Owned Property (Schedule F) OSeparate Billing Requested ....... 6. 6 8 7 7 . 0 0
7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property
(Schedule G) Separate Billing Requested ....... 7. N 0 N E
8. Total Gross Assets (total Lines 1 through 7) .......................... 8. 1 ? ? 1 ~ . 0 0
9. Funeral Expenses and Administrative Costs (Schedule H) ................ 9. 1213 3 . 0 0
10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ............ 10. 7 6 8 . O O
11. Total Deductions (total Lines 9 and 10) ............................. 11. 12 9 01.0 0
12. Net Value of Estate (Line 8 minus Line 11) ........................... 12. 4 816.0 0
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. 4 816.0 O
TAX CALCULATION -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 .0 0 15. 0. 0 0
16. Amount of Line 14 taxable
at lineal rate x .0 4 5 4 816.0 0 16. 216.7 2
17. Amount of Line 14
taxable at sibling rate X . 12 17. 0 . 0 0
18. Amount of Line 14 taxable
at collateral rate X • 15 18. 0 . 0 0
19. TAX DUE .............................................a......... 19. 216.72
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0
Side 2
L 1505611280 1505611280 J
REV-1500 EX (FI) Page 3
Decedent's Complete Address:
21-10-0828
File Number
210-26-6451
DECEDENTS NAME
MERLE F SOLIDER _
STREET ADDRESS
CITY
NEVWILLE STE\TE:
PA ZIP
17241
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments
B. Discount
3. Interest
(1)
Total Credits (A + B) (2)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in box on Page 2, Line 20 to request a refund.
(3)
(4)
216.72
0.00
0.23
0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 216.95
Make check payable to: REGISTER OF WILL~~, 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 .......................................................................................................................... ^
d. receive the promise for life of either payments, benefits or care? .................................................................. ^
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .......................................................................................................... ^
3. Did decedent own an "in trust for" orpayable-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 or after Jan. 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) (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 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(a)(1)].
• The tax rate imposed an 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)]. 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-1503 EX+ (6-98) SCHEDULE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Merle F. Souder 21-10-0828
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION _ OF DEATH
1. 498 Shares ACNB Corporation Common Stock
See Exhbit "A"
Average Price 8/6/10 $14.20
Average Price 8/9/10 $14.17
Average of 8/6 and 8/9 = $14.19 * 498 shares 7,067
TOTAL (Also enter on line 2, Recapitulation)I$ 7,067
(If more space is needed, insert additional sheets of the same size)
REV-1508 EX+(11-10) SCHEDULE E
Pennsylvania CASH, BANK DEPOSITS, & MISC.
DEPARTMENT OF REVENUE PERSONAL PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Merle F. Souder 21-10-0828
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Ford desiel garden tractor with blade
(Sale to Cindy L. Finkenbinder negotiated among beneficiaries) 2,000
2 AARP Insurance Refund 198
3 Adams Electric Cooperative Distribution Upon Death 187
4 Adams Electric Cooperative Distribution Upon Death 769
5 Sale of Electric Lift Bed 60
6 ACNE Bank Savings Account No. 950121 454
Accrued Interest to DOD 0
(See Exhibit "B")
7 Miscellaneous Household Property 105
(See Exhibit "C")
TOTAL (Also enter on line 5, Recapitulation) $ I 3,773
If more space is needed, use additional sheets of paper of the same size.
REV-1509 EX+ (01-10)
pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF: FILE NUMBER:
Merle F. Souder 21-10-0828
If an asset became jointly owned within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT
A. Cidy L. Finkenbinder 10 Creekview Road, Newville, PA 17241 Daughter
B
C.
JOINTLY OWNED PROPERTY:
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 °,6 OF
DECEDENT
INTEREST DATE OF DEATH
VALUE OF
DECEDENTS INTEREST
ACNB Bank Checking Account No. 130788 ~
1. A. 7/8/01
"
" 13,753 50.00% 6,877
(See Exhibit
B
)
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
TOTAL (Also enter on Line 6, Recapitulation) I $ 6,877 .00
If more space is needed, use additional sheets of paper of the same size.
REV-1511 EX + (10-09)
pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Merle F. Souder 2'I -10-0828
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Egger Funeral Home, Inc. 5,298
2. Eby Granit Works 226
B.
1
ADMINISTRATIVE COSTS:
Personal Representative Commissions:
Name(s) of Personal Representative(s)
Street Address
•
City
Year(s) Commission Paid:
2. Attorney Fees:
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.)
Claimant Cindy L. Finkenbinder
street Address 10 Creekview Road
city Newvile state PA zIP 17241
Relationship of Claimant to Decedent Daughter _
4. Probate Fees:
5. Accountant Fees: (Frey 8~ Tiley)
6. Tax Retum Preparer Fees: (Frey 8~ Tiley)
7. Repairs to Lawn Tractor
TOTAL (Also enter on Line 9, Recapitulation) ~ $
If more space is needed, use additional sheets of paper of the same size.
State .ZIP
2,500
3,500
142
0
0
467
12.133
0
REV-1512 EX+ (12-08)
pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULEI
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES ~ LIENS
ESTATE OF FILE NUMBER
Merle F. Souder 21-10-0828
Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses.
If more space is needed, insert additional sheets of the same sizes.
REV-1513 EX+ (01-10)
Pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Marla F ~niirlar 21-10-0828
RELATIONSHIP' TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under
Sec. 9116 (a) (1.2).]
Dorothea L. Bailey
1 ~ 306 Shed Road, Newville, PA 17241 Daughter 1 /3 Residuary
Merle L. Souder
2~ 50 Asper Road, Newvile, PA 17241 Son 1/3 Residuary
Cindy L. Finkenbinder
3. 10 Creekview Road, Newville, PA 17241 Daughter 1/3 Residuary
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUG H 18 OF RE:V-1500 COVER SH EET, AS APPROPRIATE.
I) NON-TAXABLE DISTRIBUTIONS
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT'TAK:EN:
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 CO\/ER SHEET. $
0
If more space is needed, use additional sheets of paper of the same size.
.. - ..
_,_, .~
%~'II
LAST WILL AND TESTAMENT
OF
MERLE F. SOLIDER
I, Merle F. Souder, of 10 Creekview Road, Lower Mifflin 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 and making void any and all Wills and Codicils heretofore made.
FIRST
I direct the payment of my just debts and funeral expenses as soon after my
death as may be convenient. I desire that my body be cremated and that my ashes be
disposed of at the discretion of my Executrix or Executor.
I direct that all federal and Pennsylvania estate taxes, Pennsylvania inheritance
taxes, and generation-skipping transfer tax payable as a result of my death, not limited
to taxes attributable to property passing under this Will, shall be paid by my Executor
from my residuary estate. I direct my Executrix not to seek reimbursement for any tax
so paid from any beneficiary under this Will, heir of mine, or other transferee of property
included in my gross estate.
SECOND
I declare that I am the widower of Blanche D. Souder, who died on August 25,
1974. My wife and I had three children, to wit: Dorothea L. Bailey, a daughter, of 306
Shed Road, Newville, Pennsylvania 17241; Merle L. Souder, a son, of 50 Asper Road,
Newville, Pennsylvania 17241; and Cindy L. Finkenbinder, a daughter, of 10 Creekview
Road, Newville, Pennsylvania 17241. I have no deceased children nor any other
children by my wife, or otherwise.
THIRD
All the rest, residue and remainder of my estate, real, personal and mixed, and
wheresoever the same may be situate, I give, devise and bequeath in equal shares, per
stirpes and not per capita, unto such of my children as shall survive me by ninety (90)
days, but should any of them fail to so survive me then the share such deceased child
of mine would have received shall pass to such of his or her issue as shall survive me
by a period of ninety (90) days, per stirpes, and if there be no such issue the same shall
lapse and be added to the remaining share or shares. I have three children, as
aforementioned.
C~
FOURTH
I hereby nominate, constitute and appoint my said daughter, Cindy L.
Finkenbinder, as Executrix of this my Last Will and Testament. In the event of the
renunciation, death, resignation or inability to act for any reason whatsoever of my said
daughter, Cindy L. Finkenbinder, I nominate, constitute and appoint my son, Merle L. .~
Souder, as Executor of this my Last Will and Testament. In the further event of the
renunciation, death, resignation or inability to act for any reason whatsoever of my son,
Merle L. Souder, I nominate, constitute and appoint my daughter, Dorothea L. Bailey, as
Executrix of this my Last Will and Testament. I further direct that no bond or other
security shall be required of any Executor or Executrix appointed in this Will for the
performance of his, her or its duties in any jurisdiction in which he, she or it may be
Page ,l of 3
Last Will and Testament of Merle F. Souder
called upon to act. The terms Executor or Executrix may be used interchangeably in
this Will and shall refer to any Executor or Executrix appointed in this will, or any other
Administrator appointed by a court of competent jurisdiction.
FIFTH
In addition to, and not in limitation of, the powers conferred by law or by other
provisions of this Will, my Executrix shall have the following powers, each of which may
be exercised from time to time by my Executrix in her sole discretion:
(a) To retain in the form received, and to sell either at public or private
. sale, or to distribute in kind, any real or personal property.
(b) To manage both real and personal property. .
(c) To invest and reinvest in all forms of property, notwithstanding the
fact that any or all of the investments made are of a character or size
which but for this expressed authority would not be considered
proper for an Executrix.
(d) To exercise any option or rights arising from the ownership of
investments.
(e) To compromise claims without court approval and without the
consent of any beneficiary.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last
Will and Testament, written on three (3) pages (including notary page), this 31st day o~F
January, 2008.
~'`y~ h ' ~-~e'~-t-c~ (SEAL)
Merle F. Souder
Signed, sealed, published, and declared by Merle F. Souder, the Testator above
named, as and for his Last Will and Testament, in our presence, who, in his presence,
at his request, and in the presence of each other, have hereunto subscribed our names
as attesting witnesses.
~ ~ -
Last Will and Testament of Merle F. Souder Page 2 o~F3
COMMONWEALTH OF PENNSYLVANIA )
SS:
COUNTY OF CUMBERLAND ~ )
We, Merle F. Souder, the Testator in, and Stephen D. Ti~ey
and Robert G. Frey ,the witnesses, to the Last Will and
Testament, the attached or foregoing instrument, who have signed the instrument,
having been duly qualified according to law do depose and say:
a. that I, the Testator, do hereby acknowledge that I signed and executed the
instrument as my Last Will and Testament, that I signed it willingly and as
my free and voluntary act for the purposes therein expressed; and
that we, the witnesses, were present and saw the Testator sign and
execute the instrument as his Last Will and Testament, that he signed it
willingly and executed it as his free and voluntary act for the purposes
therein expressed; that each of us in the hearing and sight of the Testator
signed the Last Will and Testament as a witness and that to the best of
our knowledge the Testator was at that time eighteen (18) or more years
of age, of sound mind and under no constraint or undue influence.
Merle F. Souder
~"
.1,
~-~.J
Subscribed, sworn to and acknowledged before me by the Testator and the
witnesses above-named, this 31st day of January, 2008.
Notary Public
NCTAFiIAL SEAL
TFiISHA A. LIESS, Not~!ry Public
Borau0h of Carlisle, Cumb. County, PA
AAy Commission Expires f+~t~y 20, 2010
~'
Last Will and Testament of Merle F. Souder Page 3 c f 3
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ACNB Corp. (ACNB)
On May 13: 'I rJ.79 "~' 0.42 (2.73%)
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-.~„~
,, .
°~,
ACNB
BANK
April 13, 2011
Frey ~ Tiley
Attorneys at Law
5 S Hanover St
Carlisle PA 17013
Re: Estate of Merle F Souder
Dear Mr. Tiley:
The following information is being provided as per your request:
Acct. Type Account No. Account Accrued Ownership
Principal on Interest to
D.O.D. D.O.D.
Savings 9650121 $454.03 $.OS Individual
Checking 130788 $13,753.13 $.04 Jt w/ Cindy
Finkenbinder
Date Joint Date
Opened
N/A 8/27/85
7/8/01 3/14/85
Inquiries concerning ACNB Corporation stock information should be directed to the Registrar and Transfer
Company at 1-800-36~-Sy48. It you need any additional information, please contact me at (717j339-116.
Sincerely,
Lois A Kime
Deposit Services
~~ ~~~
PO Box 3129, GETTYSBURG, PA 17325 I ~HONF: 717.334.3161 I roLi tie 1.888.334.2262 I acnb,com I acnbbusiness.com
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