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Home My WebLink About10-28-11Ex (oi-~o> -I REV-1500 1505610143 OFFICIAL USE ONLY PA Department of Revenue pennsy ania county code veer Flie Number Bureau of Individual Taxes °~""TM~NTOF1E1~""E Po Box.28o60~ INHERITANCE TAX RETURN 21 11 0 7 9 0 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 209 28 7528 06 23 2011 06 17 1926 Decedent's Last Name Suffix Decedent's First Name Mi DILLER GL$NN B (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI DILL$R VIRGINIA I Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Retum ^ 2. Supplemental Retum ^ 3. Remainder Retum (date of death prior to 12-13.82) ^ 4. Limited Estate ^ qa, Future Interest Compromise ^ 5. Federal Estate Tax Retum Required (date of death after 12-12-82) ^ g, Decedent Died Testate ^ 7, went Maintained a Living Trust ~ 8. Total Number of Safe Deposft Boxes (Aftach copy of wn) ( Copy of Trust) ^ 9. Litlgation Proceeds Received ^ 10. ~~Po`!~~?'9~dt~d; t~e5~f death ^ 11,Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION' SHOULD BE DIRECTED TO: Name Daytime Telephone Number DAVID C MILL$R JR 717 939 9806 First line of address 1100 SPRING GARDEN DR Second line of address SUIT>3 A City or Post Office State ZIP Code MIDDL8T01PN PA 17057 REGISTER OF V~LLS USE OML~f C,._. ~ ..~.. ~- -_,~ ~ c~7 r .r _t ~ rte'- __i ~~ ~ ~ r~, _ ~ !~ c.ra ,`, ~~ C ~ ~ :~~.~-T~ DATE D r...! `. -~~ -~, ;.Y., 1 ~: ,- ~.~ p __;, Correspondent's e-mail address: davidcmillerjr~verizon.net Under penaltles of per)ury, I declare that I have examined this return, including accomparrying schedules and statements, and to the best ~ my knowledge and belief, h Is true, correct and complete. Declaration of preparer other than the personal represerrtative Is based on all Information of which prepare has any knowledge. Virginia I. Diller 323 Belaire Drive, PA 17011 DAVID C MILLER JR 1100 SPRING GARDEN DR., MIDDLETOWN, PA 17057 1505610143 Side 1 !o/~1J1 TE IOIz~"~ll --~ 1505610143 J 1505610243 REV-1500 EX oe~ae~r$ Nana: D I L L S R, GLENN B. Decedent's Social Security Number 209 28 7528 REGAPiTULATION 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 8~ Notes Receivable (Schedule D) ....................................................... 4. 5• Cash, Bank Deposits 8~ Miscellaneous Personal Property (Schedule E) .............. 5. 6. Jointly Owned Properly (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested............ 7, 8. Total Gross Aasets(total Lines 1-7} ............................._................................... 8, 9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... 9. 10. Debts of Decedent, Mortgage Liabilities, 8 Liens {Schedule I) ............................... 10. 11. Total Deductions (total Lines 9 & 10} ................................ ,,, 11 .............................. 12. Net Value of Estate (Line 8 minus Line 11 } ......:......................... .......................... 12. 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. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (ax1.2)X.00 149, 535.50 15. 16. Amount of Line 14 taxable at lineal rate X .045 1 g, 17. Amount of Line 14 taxable at sibling rate X ,1Y 17. 18. Amount of Line 14 taxable at collateral rate X .15 18, 19. Tax Due ..............................._............................_.............................. .................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 1505610243 22,359.00 140,674.31 163,033.31 13,497.81 13,497.81 149,535.50 149,535.50 0.00 0.00 1505610243 J REV-1500 EX Page 3 File Number 21 - 11 - 0790 Decedent's Complete Address: D[Iler, Gienn B. STREET ADDRESS 323 Belaire Drive CITY Shiremanstown STATE PA ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 0.00 2. Credits/Payments A. Prior Payments B. Discount Total Credits (A + B) (2) 0.00 3. Interest (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is 1heOVERPAYMENT. (q) 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 theTAX DUE (5) ~ " ~ ~ 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 properly transfer-ed :............................................................................. ^ b. retain the right to designate who shall use the property transferred or its income ::::::::.::::::::::::::::::::::: c. retain a reversionary interest; oc ............................................................_............ d. receive the promise for life of either payments, benefits or care2 .......................................................... ^ 0 2. If death occxured after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration2 ................................................................................................................ ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ^ 0 4. Did decedent own an Individual Retirement Account annuity or other non-probate property which , , contains a beneficiary designation2 ............................................................................................................... ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS 13 YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETUR For dates of death on or after Jul 1, 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of transf®rs to or for the use of the surviving spouse is 3 percent [72 P.S. §916 (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 p2 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, aril the statutory requirements for disclosure of assets and filing a tax rettuum 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 p2 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 benefiaaries 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)1. 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. SCHEDULE E CASH, BANK DEPOSITS, & MISC. XJHERRANCE TAX RETURN ~""""°~°~~`"^"'" PERSONAL PROPERTY RESIDENTDECEDENT ESTATE OF Diller, Glenn B. FILE NUMBER 21 -11 - 0790 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 VALUE AT DATE OF DEATH 1 Sovereign Bank Account, Irrevocable Burial Account No. 1685548628 12,809.00 2 Vehicle - 2005 Ford Five Hundred -Kelley Blue Book Value 9,550.00 TOTAL (Also enter on L1ne 5, Recapitulation) I 22,359.00 SCHEDULE F COMMONWEALTH OF PENNSYLVANIA INHERITANCETAxRETURN JOINTLY-OWNED PROPERTY RESIDENT DECEDENT ESTATE OF Diller, Glenn B. FILE NUMBER 21 -11 - 0790 ff an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT Virginia I. Diller 323 Belaire Drive Spouse A Shiremanstown, PA 17011 JOINTLY OWNED PROPERTY: LETTER DAT P ITEM NUMBER FOR JOINT E MADE Include name o~TinanC~al insfftu~on an bahk account numbs DATE OF DEATH °~Q OF DATE OF DEATH TENANT JOINT r similar identifying number. Attach deed for jointly-held real VALUE OF ASSET DECD'S VALUE OF estate INTERES DECEDENTS INTEREST 1 A 0 / 8 25/2005 Real Estate Located at 323 Belaire Drive, 200,000.00 50% 100 000 00 Shiremanstown, Cumberland County, PA , . 2 A 09/01/1999 Sovereign Bank Money Market Account No. 77,111.46 50% 38 555 73 1681734486 , . 3 A 09/01/1999 Sovereign Bank Check Account No. a,23~.1s 50% 2 118 58 1051137195 , . rvTAt_ (Also enter on line 6, Recapitulation) I 140,674 31 corer~oNwEUTN of aENNSV~vnNw INNERRANCE TA7C RETURN RESIDENT DECEDENT SCI-®IA.E H wFI~FJ?AL. D~EIVSES 8~ FV~~IS~~71 EV'1~ V4h71 ~7 ESTATE OF Diller, Glenn B. FILE NUMBER 21 - 11 - n7gn Debts of decedent must be reported on Schedule 1. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION A. 1 Malpezzi Funeral Home B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Law Office of David C. Miller, Jr. 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills-Probate Fee Short Certificate Pa. Inh. Tax Return and Inventory 5. Acx:ountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 AMOUNT 13,210.31 150.00 103.50 4.00 30.00 TOTAL (Also enter on line 9, Recapitulation) 13497.81 REV-1513 EX+ (17-08) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA INHERrrANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF Diller, Glenn B. NAME AND ADDRESS OF PERSONS RELATIONSHIP TO NUMBER RECEIVING PROPERTY () DECEDENT Do Not Llst Trustee(s) I~ TAXABLE DISTRIBUTIONS(indudenutright spousal distributions and transfers under Sec. 1116 (a) (1.2)] 1 Virginia I. Diller Spouse 323 Belaire Drive Shiremanstown, PA 17011 FILE NUMBER 21 -11 - 0790 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) All of rest, residue and remainder Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet, as appropriate. II. NON-TAXABLE DISTRIBUTIONS: 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 SHEE 0.00 ~~ c~ ~ ~~ ~ . ~ . c _--- ~_~ cry ~ ' -- ~, n.., r~. ,~ t~ ~ :.~ ca ~~ - "" ~`~' - c ~ ~~ ~' - LAST WILL AND TESTAMENT ~~' _, OF GLENN 8. DILLER I, GLENN B. DILLER, of Fairview Township, York County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon, unto my wife, VIRGINIA I. DILLER, provided she survives me by sixty (60) days. SECOND: Should my wife, VIRGINIA I. DTLLER, predecease me or die on or before the sixty-first (61st) day following my death, I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon, as follows: (A) I bequeath such of my tangible personal property as is set forth in a separate dated and signed Memorandum, which dated and signed Memorandum shall be placed with or attached to this, my Last Will and Testament, to the individuals designated therein. It is my intent that the last dated and signed Memoran- dum shall control. If there is no Memorandum, it is my intent that all of my tangible personal property shall be and become a part of my residuary estate. (B) I devise and bequeath all the rest, residue .and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon, in equal shares, to my children, JOANNE YOHE, RONALD L. DILLER, and BONNIE L. WILLIAMS. Should JOANNE YOHE predecease me, I give and bequeath her share, in equal shares, to her children, NANCY E. YORE HUGHES and JENNIFER L. YOHE SCHADE. Should RONALD L. DILLER predecease me, I give and bequeath his share, in equal shares, to his children, ELIZABETH R. DILLER and LAUREN R. DILLER. Should BONNIE L. WILLIAMS predecease me, I give and bequeath her share, in equal shares, to my grandchildren, NANCY E. YORE HUGHES, JENNIFER L. YOHE SCHADE, ELIZABETH R. DILLER and LAUREN R, DILLER. THIRD: In addition to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all proper- ty, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms (including credit, with or without security) or conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and to receive the proceeds of any disposition of it. (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivi- sion, improvement, zoning or management of real estate and to impose or extinguish restrictions on real estate. (C) To compromise any claim or controversy and to abandon any property which is of little or no value. (D) To invest in all forms of property, including ` stocks, common trust funds and mortgage investment funds, without restriction to investments authorized for Pennsylvania fiduci- aries, as are deemed proper, without regard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in insurance policies or in other investments. (F) To exercise any election or privilege given by the Federal and other tax laws, including, but not necessarily being limited to, personal income, gift and estate or inheritance tax 2 laws. (G) To make distributions to my herein named benefici- aries in cash or in kind or partly in each. (H) To borrow money from themselves or others in order to pay debts, taxes, or estate or trust administration expenses, to protect or improve any property held under my will, and for investment purposes. (I) To select a mode of payment under any qualified retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the extent the plan or the law permits them to do so, and to exercise any other rights which they may have under the plan, in whatever manner they consider advisable. FOURTH: I direct that all inheritance, estate, transfer, succession and death taxes, of any kind whatsoever, which may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the principal of my residuary estate. FIFTH: All interests hereunder, whether principal or income, which are undistributed and in the possession of the fiduciaries acting hereunder, even though vested or distribut- able, shall not be subject to attachment, execution or sequestra- tion for any debt, contract, obligation or liability of any beneficiary, and furthermore, shall not be subject to pledge, assignment, conveyance or anticipation. 8I8TH: I nominate and appoint my wife, VIRGINIA I. DILLER, Executrix of this, my Last Will and Testament. In the event of the death, resignation or inability to serve for any reason whatsoever of the said VIRGINIA I. DILLER, I nominate and appoint JOANNE YOHE, RONALD L. DILLER and BONNIE L. WILLIAMS, Co- Executors of this, my Last Will and Testament. I direct that my Co-Executors, and their successors, shall not be required to post security or a bond for the performance of their duties in any jurisdiction. 3 IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this ~~- day of F~-- 1997. /E/~~ ~i~~~ ~ (SEAL) GLENN B. DILLER Signed, sealed, published and declared by the above- named Testator as and for his Last Will and Testament in our presence, who, at his request, in his presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. Address Address ._ ..~ /J f~ 4 4 MEMORANDUM In accordance with the provisions of Clause SECOND (A) of my Last Will and Testament, dated ~„~f,- ~ ~ , 1997, I direct that the following described personal property be given outright to those individuals so designated: TO JOANNE YORE: High Chair, old oval China Closet TO RONALD L. DILLER: 410 Gauge Winchester Pump, 22 Pump Gun with aluminum barrel, Square Black Stand from family of Glenn B. Diller. TO BONNIE L. WILLIAMS: Small table and chair set, Ladden Lamps, small 22 Winchester Rifle, Chicken Collection and Cabinet, Sewing Machine. Date : ~~-- ~~ ..S X99 ~' ~. ~ ~~,y,~ (SEAL) GLENN B. DILLS-R ~~/