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HomeMy WebLinkAbout04-11-111,50567,0143 OFFICIAL USE ONLY REV-1500 ~x'°''~° ~ _ _ __ PA Department of Revenue Pennsylvania co~nrv cece ~~ =~" ~~ Bureau of !ndi~idual Taxes °E'nRrME"'°`aE~`"~` Po Box ~aohot INHERITANCE TAX RETURN 21 1 0 11. ~ 8 Harrisburg PA 17128-0601 RESIDENT DECEDENT __ ___ ENl"ER DECEDENT INFORMATION BELOW So~~al : ea.~~t: Number Date of Death Date of Birth 1.7C 22 1729 10 28 2010 06 28 1926 De~,ede,Cs east Name Suffix Decedents First Name ~°ti K~,~~R EDITH M (If Appf cable) Enter Surviving Spouse's Information Below Suff x Spouse's First Name f.11 Spouse s Las'. Name Spo~sr s Sccia'~ Security N~rrber THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL Ih APPROPRIATE OVALS BELOW 2 Su lemental Returr 3 Rcman-',- ,~irn ate ~;` ~+eat~~ x ,~ d ,a. Returr- PP p , a', ~r t~ ' F.;tce I^ie es~ Compro ~ se 5. Fede~a -~ ate Tax Retu r. R a . '-:,~,: Lr~ ;~=d Es[ate 4a fda~e o` death aaer ~? ~ 2-721 t O ~ rs~a'r T Decedert Ma ua~neCa ~u~gTr st ~ 8 Total N ;r -~f S tr, De~o~ Fj~~"-` X , ',Attach Ccp, ~( Trus; .,t w-u, P~~ aeds Rece~~~ed t~ Su ~,=a+P~ n~Gredt!d3tFCrdeam t c ~ , unoar Sec 91'~~ b t+~een t~ 3 ,t and ~ t 95~~ ~At<<~ . ~ o , r~, C )RR!:SPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORM.'~TION SHOULD HE DIRECTED TO: Name Daytime Telel hone Number I20l3ERT R KREITZ ESQUIRE 610 37:_' 5588 REGISTER JF WiLLS USE ONLY I !;! I F rst I ne of address ~)~~ ~~ 1.hR l~l P t~ BOX 902 ~ ~~ I, ~ I ~~ Second line of address ,I,~ ~, ,, ~ 1'. - DATE FILED ___' City cr Post Office State ZIP Code i RE.~DING PA 196030902 Correspondent's e-mail address: -__- - - - .~:~s o,` penury. I d_c;are that I have examined this return, including accompanying schedules and statements and t~ ' es ~f r ,~ .tcwl~a~~ ~ .~ "~rc ct ar.d complete Deslara3Uon of preparer other than the personal representative is based cn all informat~cr ` ti'i~~r_- ar=~" as true _ ~-_ _- Vii? ._?SU"+*~FSt' v;F.LE *OR rILING REl URN I ~ r r< „ Jane R. Schmeck _ __ __________ 5 Maple Avenue, Carlisle PA 17013 -- ---- --------- - _ ' ~Rf - H2E-r Arb-R U~~ ~-~{ 'F':+N RFPRFSEN iA7 NE - - ~_-. ~~-- Robert R. Kreitz, Esquire t, ~ ~ ;~ P CBox 902, Reading, PA 19603-0902 _._ .--_ _______-_____-- Side 1 7,50561,01,4 1,5056: 01,4 ,~ 15056],0243 REV-150C EX Deceden''s S~ ca~~ Sec.:nt~~~ N•~.mLe~ 170 2.~ 1729 .-~~ - ~~~~ N~~n= Kummerer, Edith M. REC APITLLATION -, -state iSched ale ?.j _ ...... __........ _ ......._.... 1. '~ St ~rs and Bonds ,Sc~~-~edule B)_..... _....-...-.. ._.__... 2. 3 C! ~~~ ly Held Corpcrat.on. Partnership or Sole-Proprietorship (Schedule C)_....... 3. ................... -1 P.4e ?caces & Notes Recewable (Schedule D)....... - 4. ~ Case Eank Deposits 3 Miscellaneous Personal Property (Schedule E)._._......_. 5. % Jo~ty~ Owned Pro~ery iSchedule F) _~ Separate Billing Requested..-._.._ 6. _ Inter-Vivos Transfers 3 Miscellaneous Nan-Probate Property Sc ~:~d ale G; Separate Billing Requested............ 7. Tota Gross Assets total Lines 1-7).... - - - 8. ;-era Expenses } ~.cministrative Costs (Schedule H)__......__.__......._...._ ... g "r 9. . ~.~~ Dens of Decedent. Mortgage Liabilities, & Liens (Schedule I)...-_- ._ _ ._.__...... 10. ', - Total Deductions (total Lines 9 & 10)..._...._........._..._ ............._ .......__........ 11. 12 Net. `/alue of Estate Line 8 minus Line 11) .................__.....__........ ........_... 12. I Ch.a~itable and Goaernmental Bequests/Sec 9113 Trusts for which ar : ection to tax nas not been made (Schedule J) _... _ ___.._._ __..-- .. 13. 1 - Ne*. /alue Subject to Tax (Line 12 minus Line 13)....._ ........_._....._ ................ 14. T< X COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES G F,nr;ant of Line 14 taxable at ~fe spousal tax rate or tra~:>fers un~erSec. °''E 15- ra,~ ~2j X .00 tF A~r:~unt of Line 14 taxable 14 6 2 98.67 16. , a'. i:~eal rate X 04`> 1 Ia"i ;u~t of Line 1 ~ taxable 0 . 0 Q 17. a: s of ng rate X i A~~~~unt of Line 14 taxable Q . O Q 18. a' c~liateral gate X ' S 19. Tax Due ._ ___ _........- _......___ ______ ........_. .. FILL '.N THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 155,18F.62 155,185. 62 8,64U. E;8 246. 27 8,88E~. 95 3.46,298. 67 146,298. E:~7 () . 0 C 6,583.49 t~ . 0 C~ t~~ . 0 CI 6,5~3.4~_ Side 2 1505610243 1,5056 0245 ~Z;:J_.5'C C t Pace 3 Decedent s Complete Address: eCECi=iV? S NAf/IE Kurnmerer, Edith M. ~;~RE_ETA~DRE~S 21C Big Spring Road r' Ne°~vville Tax Payn ents and Credits; Ta> D~< tPace 2- Line 19) Pa~:~rerts File Number 21-10-1148 _ - - _ - STATE PA 5,985.00 315.00 Total Credits ,A + B ~- ~_~ r~s: i I I';= i -- 17241---------~ 6.583.44 +x,300.00 I? L na ~ s g~eater than Line 1 Line 3. enter the difference. This is the OVERPAYMENT. u Check box on Page 2 Line 20 to request a refund i ~ , , ^ + L r~ 3 is greater than Line 2, enter the difference. This is the TAX DUE. `- ~~~.~~ Make Check Payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPF OPRIATE BLOCKS Did decedent make a transfer and: ""'" "" a retair t'~e nse or income of the property transferred;...... ..._ ................. .....__. __ __ _ _ x b retair r'~e right to designate who shall use the property transferred or its income;...... _ x .............................. c retair.. ;: reversionary interest'. or.._...... __..._............_..........._ _..__ _ x d. receive tha promise for life of either payments.. benefits or care?....._......_ ........ ...__.__ x If death occ~~rred after December 12, 1982, did decedent transfer property within one year of de<~tr ^nth~eut receiving adegt,ate consideration? __._ ...._._.. ..._..........._........_.........__. _ x ~~ Cid deceder~ osvrr an "in trust for" or payable upon death bank account or security at his or her dead x Cid decedent owr an Individual Retirement Account.. annuity.. or other non-probate property whirr ............................................................ . contains a beneficiary designation? ..........................._._.. _. ' 1F THi. A~ SWEN TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE: iT AS PART OF THE REl-URN. __ ~cr dt tts `deaC~~ on or after Juiy ' 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of transfers - r ~ Tc~~ tb~e use ~ tl~~ s~~.,~~.inc _~_.~~~ a pa~cFnt [72 P-S. §`;113 i;a) (1.1) (i)]. r cr d~~tcs ~f Beat- on or after January 1, 1995. the tax rate imposed on the net value of transfers to or for the use of ; s~:'v.~r,n , ~pct~s ~~ , 2 P S ~' 11 ~ a ~ i L 11 (iii]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutor; ~ ~~iren,eots for ~ ~ ,s_,r- _f o~~t rc P,li ~ :: tax ret:rn are s*. II applicable even if the surviving spouse is the only beneficiary. nor n~,t~3s ~f dea'~ un or after Jaly ? 2000. . Tna ta> rate ~~;7posed on the net value of transfers from a deceased child 21 years of age or younger at death t,> >" ;r'he ae of a i ~tu~al ; ~ ~~ ~it an ad~(:rt~~ parent. or a stepparent of the child is 0 percent [72 P.S. §9116 (a) (1.2)]. . Th.e tai rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 pe ~cr ~~' exoept as ncte_1 ~~ 72 P S X91 ~ 6 12) [72 P S 89116 (a) (1 )]_ . Theta; rate unposed on tna net value of transfers to or for the use of the decedent's siblings is 12 percent [r2 P ~ ~i11 E a~ ~j] E~ ;~hli~~g s defined under Section 9102, as an individual who has at least one parent in common with the decedent r~ ., Ler ee blood r :~,et:;r:r K~. X508 E{-!538) 41~ ~~~ ~~.~.~. _: r > , .. _,. ~~~ _~_~~1" SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE C F IncluCe ; e proceed f aat c c i',e car oe p<oceeas were 'Fi+ed oy e es~a:- 411 property jointly-owned with the right of survivorship must be disclosed on schedule F. ---i- DESCRIPTION "~ JMB =~~ 1 ~ AF&L Insurance Company -Long-term care nursing home insurance 2 ' Unite Here Retirement -Pension for October dated 11-1-2010 3 Cadaret Grant Account #N3C-104105 Money Market Fund I 4 ~ Fleetwood Bank Checking Account #52027 I 5 Fleewood Bank Checking Account #52027 -Accrued interest to date of death 6 I Fleetwood Bank Savings Account #9096554 7 '' Fleetwood Bank Savings Account #9096554 -Accrued interest to date of death 8 AF!_ Insurance Company -Refund on cancelled long term care policy g Hichrnark Blue Shield -Refund on cancelled health insurance iC Presbyterian Homes -Refund of overpayment ~~-+LL%E ~ [''f~'.. Gf [i e-- 3.d20 00 '62.63 ~1 ~9,56C.22 8.531 .42 C.86 2,101 45 C~~.3l 1a<. ~o 10,.29 .10'.43 i -.. TOTAL (Also enter on Line 5, Recapitulat~o ~; 155.185.6'Z i I( more space is nee-ded. addit!onal napes of tn2 sar~.e s~:~a) ,p;-,:;r r ~ *orm software ~n'.9 The LacknerGroup. nr r~~"~~ ~ A-1500 ~ -~~-~' ~ F= < ~ _ Kummerer. Edith M. FILE N~JMBER 21 -1 G-1148 REV-1151 ~X,+~ 0.06 .~ -, ,~. F ~EN~~sY ,~~, Nr ~ IPn RET'_R~ f~i-D'r. '.,EDEN ESTATE O* Kummerer, Edith M. - hL Ll _ N U x/13'= E_ ~I. A '! FUNERAL EXPENSES: Debts of decedent must be reported on Schedule I. DESCRIPTION See continuation schedule(s) attached B. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ADMINISTRATIVE COSTS: 'arsonal Rep~ese~itative's Commissions Name of Personal Representative(s) ~,reet Aderess ~tv Year(sl Commission paid ~t*,ornev~s Fees Roland StOCk, LLC 7,iOC.00 Farnily Exemption: (If decedents address Is not the same as claimants, attach explanation) Claimant --- Street Address ' Ci,y State Zio _ Relations i~o eF C~aimant to Decedent __ I 'rebate gees FILE PJI. MBER 21-101148 ~a Pvr 0 U l`J _ E:78 38 12~~.50 c~ountanfs gees I "ax Return Preparer's Fees 84'1.80 _ ~tnerAdministrativeCosts See continuation schedule(s) attached i - - _---- TOTAL (Also enter on line 9, Recapitulation) 8,640.68 Cep,~i~h~ ci 1~~9 form soft~Nare only The Lackner Group, Inc. For~~~ f~A-1500 Sci,edi:ie H ~ . ~.-. State Zio SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF (FILE NJMBER Kummerer, Edith M. 21-1G-1148 _______ i"E~~ ar~~ ~ „rd ~UvtE3EF. DESCRIPTION __ Funeral Expenses 1 Mae A. Stump Funeral Home -Funeral services `80.00 2 Wegman's Restuarant -Funeral luncheon 98.38 H-A 678.38 Other Administrative Costs AF&L Insurance Company -Auto debit on Fleetwood checking account 11-4-2010 ' 21.78 a Cumberland County Bar Association -Publish estate notices 7.00 Register of Wills -Additional fee for Letters 265.00 6 Reserve for additional expenses of administration `50..00 The Sentinel -Publish estate notices 23C.02 H-B7 34° .80 Ccp ~~h' c) ?~2 form software oniy The Lackner Group, Inc. Fc~~,• PA-1500 Sena ~ H !- -~_ Rr+-? 512 F X ~ i 1 ?-rJ8) ~~ ,~~~ SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE CAF Kammerer. Edith M. ~Lrq 1 2 FILE NUMBER 21-1 G-1148 F'~:port debts uicurred by the decedent prior to death tliat remained unpaid at the date of death, indudng unrelnbursed rm ~ cr ca~.ci~sas. - w'r;LUE-'. ~-?r;' . DESCRIPTION O t r.~~, Millennium Pharmacy Service -Prescription drugs ! g~ ~~ Mil~ennium Pharracy Service -Prescription drugs ~ 55.96 TOTAL (Also enter on Line 10, Recapitulate >n) ' 446.7 - ~~ ~~ ~ ~~ If mer:~ space is ec=led. additronal ray`es of the same size) ;p;, ~ ~-;nn s~ftw,are ; =~'~,y 1 he Lackner Group. Inc ~ ~ FA-1500 ~ ., ~_ I :~.. R=v-Isis Ez. ti-osa y~ 'P.4.1 `. NEALTH OF PENNS'~C/ANIA L. ~21TANCETFJ( F2~TURP+ -SiDENi DECEGFNT SCHEDULE J BENEFICIARIES ESTATE OF I FILE NUMBER ____ Kummerer, Edith M. 21 -1 .)-1148 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF E`_>l, NUV18E=2 PERSON(Si RECEIVING PROPERTY DECEDENT jWords Do Not List Trustees __ TAX-ABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec- 9116(a)(1.2) Jane R. Schmeck Daughter Entire residue 5 Maple Avenue pursuant to Carlisle, PA 17013 Paragraph TH of Will Total Enter dollar amounts for distributions shown above on lines 15 throw h 18 on Rev 1500 cover sheet. a< a ro NON-TAXABLE DISTRIBUTIONS. A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOr TAKEN B CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Hate. -- t7TA1 (~F PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVE : SH ~o.~. ~,t _, ~'~1'^ form software <n!y T he Lackner Group. Inc Fcrr F4-1500 Scned/~e J R~,,, ~-8' ~_J ^_, _,l __ _- LAST WILL AND TESTAMENT OF - - -~, EDITH M. KUMMERER _~ ~ ~-- I, EDITIi ~~~~1. KUMMERER, a resident of the Borough of Flcet~~.~o~~~i, f3erks Co~an~~, C~~n~monwealth of Pennsylvania, being of sound and disposing mind, memory are i un~~rstandi-~«. ~jo hereby make, publish and declare this to be my Last ~~ill and Testament, hereb~~~ r ~~~~~kin~ an}~ ~u:d .all ~~~-ills and Codicils by me at any time heretofore made. FIKS"I :I direct that the expenses of my last illness and funeral be paid gut of nzy estate <<~ or>;~ as may be con~'enient after my death. S}~:CO~~D: I direct my Executrix or Executor to pay, out of the re~i~ue of m~ estate gill inheritance and estate taxes and any other go~~erllmental charges, taxes or lien imposed up~~r. m~~~ estate or upon the proceeds of insurance or inter vivos gifts, or jointly held pr>perty, or up~~n ?_he i< serest of anh ~~f the legatees, devisees, or beneficiaries herein by any prese~;i ~r future lay-~~ .. f :he L'i~ited States or of any state relating to the transmission of my property by decent or deg ~ e. end t",i~ all such char~~es, taxes and liens be treated as expenses and costs of adnli~ i~terin~~ Im ~~~t~a~. THIRD. I give, devise and bequeath all the rest, residue and real ~indcr of m~~ ~~~t~ae real, personal and mixed, ofwhatever nature and ~~heresoever situate at the tip-., nl~r:~~~ c. _:cc. i~,~.° ling rr;~, daughter. 1.y~E R SCIIMECK. I~O[ ~R~l~f I: Should my daughter, JA'\~E R. SCHMECK, predecca-~~ n~~, then an~a <<~ ti~a',. c'. ~~nt 1 <~i~,~e. d ~~ise and bequeath all the rest, residue and remainder ofmv ~~s~a ~. teal, t~~~r;o~lal _3n~i nixe~I, of whatever nature and wheresoever situate at the time of my decease, rlto two (?) ,~~ua'. '~ar,~ s, as follows: A. I give, devise and bequeath one (I) share thereof unto my ~Tran~i~_3a i,~htcr_ AN(~I=.L_'1 ~~I. tit_'I-IMLCK, car her issue, per stirpes. B. f ~~ive. devise and bequeath one (I) share thereof unto my gran~_son. ~T~:~~ -~`~ ~'-- ~;C~ (~~Ti ~"I~:, or his issue, per stapes. FIFTH : I hereby nominate, constitute and appoint my daughter, J:-~`~ F R. SCH~~~Et='I;, xee:rtrix of this Irlti' Last Will and Testament. In the event my daughter, JAN ~ IZ. SCH~IE~;~E~. ~rc~c~ceases me or for any reason whatsoever fails to qualify as Executrix, ~_>r having qua.iTiec_. ~ho~_i!d fail to complete the administration and settlemenC of my estate, then a~ d in such ev::nt I ~IOrrimate, constitute and appoint my grandchildren, ANGELA M. SCH~VIEC'h and STEM }~:~~ ~. ~Cf lviECK, or file Survivor of them. Executors oI~ this, my bast Will and Testa ~~3cnt. Si~:TI i I direct that my Executrix or Executor of this, my Last u~ 11 and Z~estar,~ent, sh<~l not h~e required to give any bond, and that if, notwithstanding this dies lion, ally ho~u~ ;s r~c;u red by an~.~ laic, statute or rule of Court, no surety be required thereon. Iii Lail"I ~F'C~ WI~I-~~_~~~F I have }~er~'~lnt'~ cr~t n~~' hand aI1~~ Seal. fQ t},;c ii~v 1_ ~~i 'vt '~ __'~.;_ I~~~,t~~-~ert. ?hi; `< ~ -~_L__-- day of _ . ~.t-- .2007. s-~b~ -- ~- - • ~ _ - (~F~ ~\( i ~_- I:dith M. Kammerer Signed, sealed, published and declared by the above-named T~~~~rri~, EDLTH ~1 ~,L: ~"~ ~'IEKt:~R, as and for her Last Will and Testament, in the presence of us, ~~'~~~ ~t her reque>~. 'r ,,er u;esence, and in the presence of each other, have hereunto subscribed our ~,mes as ~~~~tnesse °:er:a . -- l° - - -- _ - ~_. i, o CO r~ ~ O ry I F- Q W 0 ~ N ~f~ ~ !' 7 ~I ~ .-~ W ~- ~' I If. ~ Q ~ '~ ^ : / ~. ~. J M ' y....l /y V/ /1 i ~ _. ....I ;r -:, i ~ ti W ~ r. W .-~ G c W ~ CD ~- >- ~ F- ~ ~ _ v ~ , 0 i N W J Q ~ V v i O w cn __ --- --r i -- -_- r -- T i I ^ J ~ I O y u ~ ~ ~ ~ ~ ~: ^• u~ `~ ~ c ~ ~ N t r ~ r I ~ I ~ I I ~ C U u C ~ " C .~ rn O C ' A N I 'L :O 'V L G. ~' v u ~ _--- ! .- - _ - i O 'I ~ C3 I I II Lo ~ ! 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