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Home My WebLink About08-02-11 1505610143 _ C EX (01-10) -~~ ~~~ ~ 5®® ~- OFFICIAL USE ONLY PA Department of Revenue pennsylvania count code near Bureau of Individual Taxes DEPARTMENT OF REVENUE y File Number PO 60X.280601 INHERITANCE TAX RETURN 21 09 0575 Harrisburg, PA 17128-0601 RESIDENT DECEDENT tNitFZ DECEDENT INFORMATION BELOW Social Security Number Date of Death 134 32 7790 06 14 2009 Decedent's Last Name PETER (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Date of Bilth 09 22 1940 Suffix Decedent's First Name MI ROLF 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 ~~ 1. Original Return ^ 2. Supplemental Return ^ 3, Remainder Return (date o` death prior to 12-13-82) 4. Limited Estate ^ qa Future Interest Compromise ~~ 5. Federal Estate Tax Return Re wired (date of death after 12-12-62) ~~ J Q O 6 Decedent Died Testate (Attach Copy of Will) ^ ~ Decedent Maintained a Living Trust 0 (Attach Copy of Trust) 8. Total Number of Safe Deposit Boxes 9. Litigation Proceeds Received ^ 10. Spousal Povertyq Credit (date of death ^ 11. Election to tax under Sec. 9113(A) between 12-31-iJ1 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 BRADLEY L GRIFFIE (717) 243 5551 First line of address 200 N HANOVER STREET Second line of address City or Post Office CARLISLE Correspondent's a-mail address State ZIP Code PA 17013 REGISTER OF WILLS USE ONLY n - -~ C> ~ ~'7 .. ~. _ -!~ ='Jn .:> ~ r'. -- f-n .- ..,,a DATE FI ~L~,.? ~:~ -~ -~ ~~=~ ~ . r~ > r-~ J ~_. ~ ~~ ~~ ~~~ 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 complete. Declaration of preparer other than the personal representatwe is based on all information of which preparer has any knowledge. SIG TURE OF PERS N RESP ISLE FOR FILING RET N DATE I Paula A Soprano _ ~ _ ~~~ D RC C 1175 Myerstown Road, Gardners, PA 17324 SIGNAJ,1 PREPARER OT REPRESENTATIVE DATE ~ Bradley L. Griffie -~,~~, ~ 1 ~ .,~ R~~. - 200 N. Hanover Street, Carlisle, PA 17013 Side 1 L 1505610143 1505610143 Z5D5610243 REV-1500 EX Decedent's Social Security Number DecedenPSName. Fete'e, ROIf 134 32 7790 RECAPITULATION ----- 1. Real Estate (Schedule A) ..................................................................................... .. 1. 2. Stocks and Bonds (Schedule B) ........................................................................... .. 2. 3. Closely Held Corporation, Partnership or Sote-Proprietorship (Schedule C)....... .. 3. 4. Mortgages & Notes Receivable (Schedule D) ....................................................... . 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .............. . 5. 161 , 222.65 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous -~ nn-Probate Property (Schedule G) ' Separate Billing Requested............ 7. 8. Total Gross Assets (total Lines 1-7) .................................................................... . g. 161 , 222.65 9. Funeral Expenses & Administrative Costs (Schedule H) .................................... ... 9. 11 , 350.0 9 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................ .. 10. L~ [j O , 16 11. Total Deductions (total Lines 9 & 10) ................................................................. .. 11. 11 , 8 0 0 . 2 5 12. Net Value of Estate (Line 8 minus Line 11) ................................. . ...................... .. 12. 149 , 422.40 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. 14 9 , 422.4 0 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 .00 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X .045 O. O O 16. O_ O O 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 i 7. 0. 0 0 18. Amount of Line 14 taxable at collateral rate x .15 149 , 422.40 18. 22 , 413.36 19. Tax Due ................................................................................................................. . 19. 22 , 413.36 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 ~. 1505610243 15D5610243 REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Peter, Rolf STREETADDRESS 1175 Myerstown Road CITY Gardners Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. interest 24,000.00 1,120.67 File Number 21-09-0575 STATE 'ZIP PA ~ 17324 (1) Total Credits (A + B) (2) (3) 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 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. Make Check Payable to: REGISTER OF WILLS. AGENT. 22,413.36 25,120.67 2,707.31 (4) (5) 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 :......................................... ~_~ 0 b. retain the right to designate who shall use the property transferred or its income :.................................. i ,_, x c. retain a reversionary interest; or ............................................................................................................... [~ d. receive the promise for life of either payments, benefits or care? ....................... ~ J ..................................... 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?....... !r i ~, id decedent own an Individual Retirement Account, annuity, or other non-probate property which r=- ~ contains a beneficiary designation?....... L J 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 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) (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 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 [72 P.S. §9116 (a) (1.3)) A sibling 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-1508 EX+~16-9$) COMMONWEALTH OF PENNSYLVANIN INHERITANCE TAX RETURN RESIDENT DECEDENT SCHE®tJLE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF (FILE NUMBER Peter, Rolf 21-09-0575 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 NUMBER DESCRIPTION 1 Cash (includes $5,000.00 withdraw from Members First Account Number 34193-05 on April 1, 2009) 2 2009 Personal Income Tax Refund 3 Comcast refund of overpayment 4 Insurance Refund 5 Members First Federal Credit Union Certificate of Deposit No. 34193-45 (see attached sheet) 6 Members First Federal Credit Union Checking Account No. 34193-11 (see attached statement) 7 Members First Federal Credit Union Investment Savings Account No. 34193-05 (see attached statement) 8 Members First Federal Credit Union Regular Savings Account No. 34193-00 (see attached statement) 9 Members First Federal Credit Union Regular Savings Account No. 356440-00 (see attached statement) 10 Personal Property (See attached appraisal} VALUE AT DATE OF DEATH 5,700.00 427.00 26.51 55.00 89,576.07 2,767.63 55,936.04 6,663.40 5.00 66.00 TOTAL (Also enter on Line 5, Recapitulation) 161,222.65 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) REV-1151 EX+(10-06) i i COMMONWEALTH OF PENNSYLVANIN INHERITANCE TAX RETURN RESIDENT DECEDENT SHE®EJ~E [~1 FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Peter, Rolf 21-09-0575 Debts of decedent must be reported on Schedule I. ITEM N MB R DESCRIPTION AMOUNT A. FUNERAL EXPENSES: See continuation schedule(s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) 1,662.10 Street Address City State Zio Yearls) Commission paid 2. Attorney's Fees 6,500.OC See continuation schedule(s) attached 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zio Relationshio of Claimant to Decedent 4. Probate Fees 513.00 See continuation schedule(s) attached 5. Accountant's Fees 85.00 See continuation schedule(s) attached 6. Tax Return Preparer's Fees 7. Other Administrative Costs 2,589.99 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 11,350.09 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-05) SCI'fiE®I~LE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Peter, Rolf _ 21-09-0575 ITEM NUMBER DESCRIPTION AMOUNT Funeral Exr~enses 1 Hollinger Funeral Home 1.662.10 B-A 1,662.10 Attorney Fees 2 Griffie and Associates (Estimated) 6,500.00 H-B2 6,500.00 Probate Fees 3 Probate Fees 513.00 H-B4 513.00 Accountant Fees 4 Personal Taxes (2009) 85.00 H-B5 85.00 Other Administrative Cosh 5 Bank Fees 12.00 6 Executrix' travel expenses to United Nations 250.00 7 Goin' Postal (overnight mail) 50.45 8 Ibis Appraisal Services for personal property appraisal 15.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SC~iEDIJ~E 6i FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Peter, Roff 21-09-0575 ITEM NUMBER DESCRIPTION AMOUNT 9 Legal Advertising to Cumberland Law Journal 75.00 10 Legal Advertising to The Sentinel 187 54 11 Reserves 500.00 12 Translator services to Michael Poe 1,500.00 Fi-B7 2,589.99 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+~12-d8) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCFIE®@JLE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Peter, Rolf 21-09-0575 Report debts incurred by the decedent prior to death that remained unnafd ar rHa n~~e ..~ a-~.., :....~...,~ - ~--- - - ....~.~.,~~a~ Hayw vi u~c wine s¢e) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-OS) REV-1513 EX+(11-OS) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT S~~iEDEJl.E J BENEFICIARIES ESTATE OF Peter, Roif NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I• TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a 1.2 Paula Soprano 1175 Myerstown Road Gardners, PA 17324 FILE NUMBER 21-09-0575 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE DECEDENT (Words) 0 0 's r tees ($$$) None 149,422.40 Total I 149,422.40 Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet, as a pro riate. NON-TAXABLE DISTRIBUTIONS: YI• 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 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) LAST WILL AND TESTAMENT OF ROLF PETER I, ROLF PETER, of 131A Manor Care, Carlisle, 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 I order and direct my Executor hereinafter named to pay all of my just debts, funeral expenses and expenses involved or connected with the administration of my estate as soon after my death as is reasonably possible. I direct my Executor to pay all inheritance, estate, succession and legacy taxes, to which my estate or the transfer of any property hereunder may be subject, and to charge such taxes as part of the expenses of the administration of my estate, being deducted and paid from the residue of my estate and not to be deducted in any manner from any specific bequests made herein. However, my Executor need not accelerate and pay those unmatured obligations which, in his, her or its opinion, it might be proper and more advantageous to retain or renew and pay as they become due and payable. If I do not own a burial plot or a grave marker at the time of my death, I authorize my Executor/Executrix, in his, her or its sole discretion, to purchase a GRIFFIE & ASSOCIATES Attorneys At Law 200 N. Hanover Street l00 Lincoln Wa East Suite D Carlisle, PA 17013 Page 1 of 5 y , Chambersburg, PA 17201 burial plot and to erect a suitable grave marker at my grave, and to expend sums from my estate for this purpose. SECOND I give, devise and bequeath my entire estate of whatever nature and wheresoever situate, together with all insurance proceeds thereon, to my dear and close friend, PAULA A. SOPRANO, providing that she survives me by sixty (60) days. THIRD Should my dear and close friend, PAULA A. SOPRANO, predecease me or die on or before the sixtieth (60th) day following my death, I give, devise and bequeath my entire estate of whatever nature and wheresoever situate, together with all insurance proceeds thereon, to my dear and close friend, TRAVIS SOPRANO, providing that he survives me by sixty (60) days. FOURTH No interest of any beneficiary of my estate, either in income or in principal, shall be subject to anticipation or pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have the power in any manner to charge or encumber his interest either in income or principal, nor shall the interest of any beneficiary be liable or subject in any manner while in the possession of my Executor/Executrix for the liability of such beneficiary. FIFTH I nominate, constitute and appoint my dear and close friend, PAULA A. SOPRANO, as Executrix of this my Last Will and Testament. In the event Paula A. Soprano is deceased, unable or unwilling to serve or shall cease to serve for any reason GRIFFIE & ASSOCIATES 200 N. Hanover Street Attorneys At Law Carlisle, PA 17013 Page 2 of 5 100 Lincoln Way East, Suite D Chambersburg, PA 17201 whatsoever, then I nominate, constitute and appoint my dear and close friend, TRAFJIS SOPRANO, as Executor of this my Last Will and Testament. I direct that my Executor/Executrix shall not be required to give or post bond for the faithful performance of his, her or its duties in this or any other jurisdiction. SIXTH I hereby declare it to be my expressed desire that my Executor/Executrix employ the law firm of Griffie & Associates, of Carlisle, Pennsylvania, for legal advice and assistance regarding this my last Will and Testament, they having considerable knowledge of my affairs, views and wishes respecting any matters that may arise at the probate of this instrument, the administration of my estate, and the execution of the powers herein mentioned. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of five (5) typewritten pages, the first two (2) of which bear my signature on the side margin, for purpose of identification, this / ~ ~ day of Se/J ~("~wb er , 2007. - ~ = ~~ ~~ 200 N. Hanover Street Carlisle, PA 17013 ~~~ FOI~F TER GRIFFIE & ASSOCIATES Attorneys At Law Page 3 of 5 1 DO Lincoln Way East, Suite D Chambersburg, PA 17201 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA: . SS. COUNTY OF CUMBERLAND I, ROLF PETER, 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. ROLF P TER Sworn or affirmed and acknowledged before me by the Testator this t~~ day of , 2007. ~~~a 200 N. Hanover Street Carlisle, PA 17013 GRIFFIE & ASSOCIATES Attorneys At Law Page 4 of S 100 Lincoln Way East, Suite D Charnbersburg, PA 17201 AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA: . SS. COUNTY OF CUMBERLAND WE, ~ r c,,..~ j ~, C . (j r i ~ ^ and ~ Z 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 the 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 witnesses and that to the best of our knowledge the Testator was at the time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed and subscribe. and '' ~, ire Z this ____(~_ day of ~f_ ~ n't ~ r , 2007. Notar is ~~~~ ~' A~ '~~; GRIFFIE & ASSOCIATES 200 N. Hanover Street Attorneys At Law Carlisle, PA 17013 Page 5 of 5 100 Lincoln Way East, Suite D Chambersburg, PA 17201 ATTACHMENTS TO SCHEDULE «E» St 0 MEMBERS 1St FEDERAL CREDIT UNION REGULAR SAVINGS ACCOUNT: Account Number/Suffix Date Account Established 34193-00 356440-00 Principal Balance at Date of Death 08/01/1983 $6 663 40 05/11/2009 Accrued Interest to Date of Death , . $1 19 $5.00 Total Principal and Accrued Interest to Date of Death . $6 664 59 $.00 Name of Joint Owner , . None $5.00 None CHECKING ACCOUNT• Account Number/Suffix 34193-11 Date Account Established 04/29/1996 Principal Balance at Date of Death $2 767 45 Accrued Interest to Date of Death , . $ 18 Total Principal and Accrued Interest to Date of Death $2 767 63 Name of Joint Owner , . None INVESTMENT SAVINGS ACCOUNT: Account Number/Suffix 34193-05" Date Account Established 08/14/2008 Principal Balance at Date of Death $55 920 11 Accrued Interest to Date of Death , . $15 93 Total Principal and Accrued Interest to Date of Death . $55 936 04 Name of Joint Owner , . None 'Cash withdraw made on 04/01/2009 in the amount of $5,000.00. CERTIFICATES OF DEPOSIT: Account Number/Suffix 34193-45 Date Account Established 07/19/2005' Principal Balance at Date of Death $89 477 28 Accrued Interest to Date of Death $98 79 Total Principal and Accrued Interest to Date of Death $89 576 07 Name cf Joint Owner , . None *Purchased by transfer of funds from 34193-00. MBERS 1sT FEDERAL CR IT UNION anielle~A'. Kline Insurance Services Specialist June 26, 2009 Estate of: ROLF PETER Date of Death: June 14, 2009 Social Security Number: 134-32-7790 5000 Louise Drive P.O. 13ox 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 w~~~w.nlemberslst.org 16is .A ppraisaCSe rvices (71 T~ 243-3474 ACyssaG idisappraisaCs. com warty. i6icapprazsals. com ESTATE APPRAISAL Deceased: Rolf Peter Att_ ornev: Brad Crriffie, Esq. Griffie & Associates 200 N. Hanover St. Carlisle, PA 17013 4? O. Bo.Z 24 145 N..~fanoverSt. Ca~isCe, ~A 17013 I hereby certify that, upon the request for the estate appraisal of the personal property of Rolf Peter, deceased, I have personally inspected the listed personal property through a series of photographs. The personal property was appraised to determine the FAIR MARKET VALUE, AS OF d.o.d. June 14, 2009 & reported on July 13, 2009. The information and values contained in this report are based upon my experience as an appraiser and other reliable sources. The personal property was found to be in POOR to FAIR condition, unless otherwise noted. Values are reported piece-by-piece, and/or as a whole. Ali values reported have been determined with consideration to the condition of the item, market conditions, and salability factors. 1 Bed. Modern twentieth century single bed frame $15.00 with under-bed storage drawers. Corresponding Digital Photograph File: ~ ` y `. - img 2749JPg 2 Knick Knacks. Modern twentieth century knick $10.00 - knacks and desk accessories. ' ' Corresponding Digital Photograph File: '""-~""..'' ,°~.:. imQ 2750. ing 3 '~ Chair. Modern twentieth century pink plush $25.00 chair. Corresponding Digital Photograph File: img 2751 jpg 4 Chair. Mid twentieth century blue plush chair. $1.00 Corresponding Digital Photograph File: img 2751 jpg 5 End Table. Modern twentieth century pine end $5.00 table. Corresponding Digital Photograph File: img 2751 jpg 6 Desk. Modern twentieth century particle board $10.00 desk. Corresponding Digital Photograph File: img 2751 jpg Total ~ $66.00 It is in my opinion, that as of d.o.d June 14, 2009, the Fair Market Value of the personal property of Rolf Peter, deceased: (Sixty Six Dollars and Zero Cents) ($66.00) IEris A~raisa~ .. i. D1YL'CtOY ~l