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HomeMy WebLinkAbout11-18-111505610140 REV-1500 ~` ~°'~'°' PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number PO BOX 280601 2 1 1 1 0 9 3 4 Harrisbum, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYW 5 7 8 3 2 5 0 1 0 0 8 2 0 2 0 1 1 0 1 2 5 1 9 2 2 Decedent's Last Name Suffix Decedent's First Name MI E I C H H O R N M A R Y E {!f Appllcabte) Enter Surviving Spouse's Information Below Spouse's Last Name Suffuc Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS ® 1. Original Return ~ 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 (AKach Copy of Wiil) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTUIL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number H U B E R T X G I L R O Y E S Q 7 1 7 2 4 3 3 3 4 1 First line of address M A R T S O N L A W O F F I C E S Second line of address 1 0 E H I G H S T City or Post Office C A R L I S L E State ZIP Code REGl37E~F WILLS t!S tINLY .-- •_ _ n _ F - ~~_ C.' ~- _, ~ _ _ ~ ~ C J _. __, _. _ -> --, ';:.~ T~ FILED ~" P A 1 7 0 1 3 Correspondent's e-mail address: H G I L R O Y a M A R T S O N L A W• C O M '.~9 ~-~ ~ l -~~ ,:, L Under penalties of perjury, I deGare 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 representative is based on all Information of which preparer has any knowledge. ~STU OF P S~SP IBL FO FILING RETURN i j j~' ~/ /1 ADDRESS 408 GLENN AVENUE _ BOILING SPRINGS PA 17007 1D E HIGH STREET L 1505610140 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 -~~ J~ 1505610240 REV-1500 EX Decedent's Social Security Number Deoedenrs Name: MARY E• E I C H H O R N 5 7 8 3 2 5 0 1 0 RECAPITULATION 1. Real Estate (Schedule A) ........................................... 1. 0 . 0 0 2. Stocks and Bonds (Schedule B) ...................................... 2. 5 3 6 7 3. 2 8 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages and Notes Receivable (Schedule D) .......................... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 3 2 3 8 7 2. 2 3 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 0 • 0 0 7. Inter-Vivos Transfers & Miscellaneous NQp;Probate Property (Schedule G) U S t Bill 0 0 0 epara e ing Requested ....... 7. . 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 3 7 7 5 4 5. 5 1 9. Funeral Expenses and Administrative Costs (Schedule H) .................. 9. 2 6 4 6 2. 1 8 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............. 10. 2 8 0 2 . 7 1 11. Total Deductions (total Lines 9 and 10) ............................... 11. 2 9 2 6 4 . 8 9 12. Net Value of Estate (Line 8 minus Line 11) ........................... . 12. 3 4 8 2 8 0. 6 2 13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has~ot been made (Schedule J) ...................... 13. 0 . 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) ............. . ........ 14. 3 4 8 2 8 0. 6 2 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.o _ 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .045 3 4 8 2 8 0. 6 2 1s. 1 5 6 7 2. 6 3 17. Amount of Line 14 taxable at sibling rate X .1 Z 0. 0 0 17. Q. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18. 0. D 0 19. TAX DUE ...................................................... 19. 1 5 6 7 2• 6 3 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 1505610240 1505610240 REV-15U0 EX Page 3 Decedent's Complete Address: File Number 2l 11 0934 DECEDENTS NAME M E. Eichhorn STREET ADDRESS 1 Lon sdorf Wa CITY Cazlisle STATE PA ZIP 17015 Tax Payments and Credits: 1. Tax Due {Page 2, Line 19) 2. CreditslPayments A. Prior Payments B. Discount 783.63 3. interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fi111n oval on Page 2, Une 20 to request a refund. 5. If Line 1 +Une 3 is greater than Line 2, enter the difference. This is the TAX DUE. (1) 15,672.63 Total Credits (A + B) (2) 783.63 (3) (4) 0.00 (5) 14,889.00 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 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 December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration7 ............................................................................. .......... ^ 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 benefiaary 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)J. 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(1.2) [72 P.S. §9116(a)(1)j. • 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)j. 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 MARY E. EICHHORN 21 11 0934 All property Jointly-0wned with right of survivorship must be discbsed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 781.952 shares, Franklin Templeton PA Tax Free Income CL-A; Acct No. 22915267 8,202.68 See attached 2. 942.887 shares, T. Rowe Price Spectrum Growth Fd., Inc. 14,793.90 See attached 3. 1122.455 shares, PPL Corp. 30,676.70. See attached TOTAL (Also enter on line 2, Recapitulation) ~ S pf more space is needed, insert additional sheets of the same size) REV-1508 EX + (8-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. IN RES DENT DECEDENTRN PERSONAL PROPERTY ESTATE OF FILE NUMBER MARY E. EICHHORN 21 11 0934 Include the roceeds of IitlgaNon and the date the proceeds were reoelved by the estate, All property ~olntly-owned with right of survh-onhip must be discbaed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. M&T Bank checking 2673010977 22,989.79 ($22,898.34 + $.45 interest) See attached 2. M&T Bank savings 15004217594660 9,197.67 ($9,197.46 + $.21 interest) See attached 3. M&T Bank savings 15004224231867 34,416.98 ($35,416.98 + $0.00 interest) See attached 4. Metro Bank CD 1101170 25,726.44 ($25,705.70 + $20.74) See attached 5. Orrstown Bank CD 4000018093 96,961.80 ($96,957.57 + $.03 interest) See attached 6. Member's 1st savings 192461-00 193.69 $193.66 + $.03 See attached 7. Member's 1st CD 192461-50 23,010.02 $22,995.78 + $14.24 interest) See attached 8. Member's 1st CD 192461-40 42,395.02 ($42378.47 + $16.55) See attached 9. Member's 1st Investment savings 192461-OS 126.82 ($126.81 +$,O1) See attached 10. 5 Series EE US Savings Bonds 67,344.00 See attached 11. Cumberland Crossings, refund 1,510.00 TOTAL (Also enter on line 5, Recapitulation) ~ Z (If more space B needed, insert additional sheets of the same size) REV-1511 EX+ (10-09) pennsyivania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF ram nvmo~n MARY E. EICHHORN 21 11 0934 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Hoffman-Roth Funeral Home, Carlisle, PA 10,051.58 2 Carlisle Memorial Services, Inc., gravemazker 878.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State ZIP Year(s) Commbsion Paid: 2. Attorney Fees: Martson Law Offices 15,075.00 3, Family Exemption: (If decedents address is not the same as daimanCs, attach explanation.) Claimant Street Address Cfty State ZIP Relationship of Claimant to Decedent 4. Probate Fees: Cumberland County Register of Wills 389.50 5 Accountant Fees: 6. Tax Re1um Preparer Fees: 7. Filing Fee, Inheritance Tax Return 15.00 8. EVP stock valuation 3.10 9. Additional probate fee 50.00 TOTAL (Also enter on Line 9, Recapitulation) I S 18 If more space is needed, use additional sheets of paper of the same size. REV-1512 FJ(+ (12-08) pennsy{vania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, ~ LIENS ESTATE t3F FILE NUMBER MARY E. EICHHORN 21 11 0934 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Cumberland Crossings, account payable 755.00 2. Continuing Caze RX, account payable 3. ~ Betra In Home Care, account payable TOTAL (Also enter on Line 10, Recapitulation) I S If more space is needed, insert additional sheets of the same size. 3.96 2,043.75 REV-1513 EX+ (01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF: FILE NUMBER: MARY F._ F.iCHH(~RN ~~ i ~ nnee RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS pndude outrgh`spousj I distributions and transfers under Sec. 91116 a)) 1.2 .] 1. Patrick Eichhorn Lineal 49,754.38 408 Glenn Drive Boiling Springs, PA 17007 2. Kathy Wilson Lineal 49,754.38 501 Garland Drive Carlisle, PA 17013 3. Dorothy Basehore Lineal 49,754.38 5498 Bearcreek Drive Mechanicsburg, PA 17050 4. William Eichhorn Lineal 49,754.37 216 Lake Street, #304 Burlington, VT 05401 5. Mary Watson Lineal 49,754.37 830 Forge Road Carlisle, PA 17015 6. John Eichhorn Lineal 49,754.37 5 Ashley Court Boiling Springs, PA 17007 7. Theodore Eichhorn Lineal 49,754.37 Current address unknown ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: L TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET S . 0 OU u more space 1s neeaea, use aaamonal sneers of paper of the same size. LAST WILL AND TESTAMENT I, Mary E. Eichhorn, of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing memory and understanding, declare the following to be my last will and testament, hereby revoking any and all wills heretofore made by me. Item I. I direct my executor hereinafter named to pay all my debts and funeral expenses. item II. I hereby give, devise and bequeath ali my property, real and personal, to my children; Theodore, Patrick, Kathleen, William, Dorothy, Mary and John in equal shares. If any of my children should predecease me, then, their share shall go to the issue of their body, per stirpes. Item III. I hereby nominate and appoint Patrick R. Eichhorn, to serve as executor, and direct that said individual be permitted to serve without bond. In the event he is unable or unwilling to serve in said capacity, I hereby nominate and appoint Dorothy Basehore to serve in said capacity without bond. In Witness Whereof, I hereunto set my hand and seal this ~/z day of 1993. J ' Mary E. ichhorn Signed, sealed, published and declared by the above named testator, as and for their last will and testament, who at their request, in their presence, in our presence, and in the presence of each other have hereunto subscribed our names as attesting witnesses: Q COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND We ~ ,and ~- ~ , the witnesses whose na s are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the testator sign and execute the instrument as their last will, and that it was signed willingly and executed as their last will and that it was done freely and voluntarily for the purposes therein contained, that each of us in the hearing and sight of the testator signed the will as witnesses; and that to the best of our knowledge, the testator was, at that time, 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn to and subsc ibed before me this -1 day of 1993. - ..` ~ 1 votary ~wra-sw. sue. AnM M. Cac, Noagr PubN~ +drr~. sow,, brie r COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND I, Mary E. Eichhorn, 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, that I signed it willingly, and that, I signed it as my free and voluntary act for the purposes therein expressed. ~~ Ma E. ichhorn Sworn to and subscribed before me this 3 day of `, ~--~-- 1993 ~. Notary Nor~wut. sit. /Iran Iw. CaoR, troprl- Publb t~rliNe Sera Qaaberlend Coumy laNon J 14,1893 - WIENKEN PAGE 02102 09/15/2011 12:35 7177611473 - ~'i~ax~cxa~.~ ~Ielpi>r~g u for torxiorrow- COREY L. BAS~HORE, CFP", CnFC•, Cw" Partner clbasehore~finsvca. com September 15, 2011 Fermi/t_,717 2.43-1857 • Mary Eichhorn Cumberland Crossings Retirement Community 1 Longsdorf Way, Roam 37 Carlisle, PA 17013 Re: Beath of Beath Value for Franklin Templeton To whom this may concern: Mary Eichharn's account 22915267 at Franklin Templeton has a date of death value of $8,202.68. This is as of August 20, 2011 where the client owned 781.982 shares of Franklin Templeton PA Tax-Free Income Class A. Shares traded on 08/19/2011 at $10.49 a share. If you have any additional questions please contact our office at 717-763-73b5, f Sincerely, ~~ Corey L Basehore, CFi'~, ChFC~, CLV~ 2009 (;Wort nrtltr-fuldr MrmHrr Dray L- Hosahore is a registered representatM~elO~nvostorts SegY ces111nc~nmember SlPpaoty. antl fin®trpiai planning services through M~RT Estate Valuation Date of Death: 08/20/2011 Valuation Date: 08/20/2011 Processing Date: 10/20/2011 Shares Security or Par Description High/Ask Low/Bid 1) 992.887 ROWE T PRICE SPECTRUM FD INC (779906205; PRSGX) GROWTH FD NASDAQ Estate of: Mary E. Eichhorn Account: 14469.1 Report Type: Date of Death Number of Securities: 2 File ID: 19969.1 Wean and/or Div and Int Security .Adjustments Accruals Value 08/19/2011 15.69000 Bid 15.690000 2) 1122.455 PPL CORP (693517106) NYSE 08/19/2011 27.52000 27.11000 H/L 08/22/2011 27.72000 26.97000 H/L 27.330000 Total Value: Total Accrual: Total: $95,470.60 14,793.90 30,676.70 $45,470.60 $0.00 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300. (Revision. 6.9.1) r 1VI8TBanli 499 Mitchell Road, Millsboro, DE 19966 Adjustment Services Manson Law Offices 10 East High Street Carlisle, PA 17013 Re: Estate of Mary E Eichhorn Social Security: 578-32-5010 Date of Death: August 20, 2011 Phone 888-502-4349 F ax (302)934-2955 September 20, 2011 Dear Sir or Madam: Per your inquiry on September 8, 2011, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Account Number Ownership (Names ofl Opening Date Balance on Date of Death Accrued Interest Total Checking Account 2673010977 Mary E Eichhorn Patrick R Eichhorn (POA) 09/01/67 $22,989.34 $ .45 $22, 989.79 2. Type of Account Savings Account Account Number 15004217594660 Ownership (Names o~ Mary E Eichhorn Opening Date 05/07/08 Balance on Date of Death $9,197.46 Accrued Interest $ ,21 Total _....... ___ ...._. _ .._.._.. $9,19767 _____.......__ d ~ `~~ /-3 From: Walter, Carol Sent: Monday, September 12, 2011 11:48 AM To: Polak-Colon, Lenay Subject: RE: Mary E. Eichhorn, deceased Lenay, I think the only thing you can pull is the history. Carol Walter Sr. Customer Service Representative 4 C ~ September 14, 2011 Martson Law Offices Victoria L. Otto, Estates Paralegal 10 East High Street Carlisle, PA 17013 Fax: 243-1850 Re: Estate of Mary E. Eichhorn Social Security Number 578-32-5010 Date of Death 8/20/11 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD THE FOLLOWING ACCOUNT WITH ORRSTOWN BANK: CERTIFICATE OF DEPOSIT Account No.- 4000018093 Account Type- 24-29 Month Growth CD Date Issued- 7/20/07 Date Redeemed- 9/7/11 Joint Account (name/date)- No POA on File- Patrick Eichhorn, POA Balance- $96,957.57 Accrued Interest- $4.23 Best Regards, R U~ J R. Worthington Deposit Processing Clerk 2695 Philadelphia Avenue Chambersburg, PA 17201 1.888.ORRSTOWN www orrstawn.cam C~~ ~, ~ s Vti.tGJ 1 VVYlV BANK A Tradiiion of Excellence MEMBERS 1st PSDfiRAL CREDTT ANION REGULAR SAVINGS ACCOUNT: Account Number/Suffix 192481-00 Date Account Established 03/28/2000 Principal Balance at Date of Death $193.66 Accrued Interest to Date of Death $.03 Totaf Principal and Accrued Interest $193.69 Name of Joint Owner None INVESTMENT SAVINGS A000UNT: Account Number/Suffix 192461-05 Date Account Established 10/10/2000 Principal Balance at Date of Death $126.81 Accrued Interest to Oate of Death $.01 Total Principal and Accrued Interest $126.82 Name of Joint Owner None CERTIFICATES OF DEPOSIT: Account Number/Suffix 192461-40 Date Account Established 04/10/2009* Principal Balance at Date of Death $42,378.47 Accrued Interest to Date of Death $16.55 Total Principal and Accrued Interest $42,395.02 Name of Joint Owner None *Rollover from certificate 192461-49, originally established 09/10/2007. **Rollover from certificate 192461-48, originally established 03/31/2007. 192461-50 10/29/2007** $22,995.78 $14.24 $23,010.02 None BERS 1sT FE`.lLr~,_ REDI'~ I~di~VIQN~ Y` ~x~; anielle A. Kline Lending Insurance Support Specialist September 12, 2011 Estate of: MARY E. EICHHORN Date of Death: 08/20/2011 Social Security Number: 578-32-5010 (O -' 5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 wwwmemberslst.org r e OC NC ~t 0 ~ C O ~ ~~ o~ 'i a° c u 0 ao ~ ~ 0 ~ ~ ~ ~ Q C C O m r ~ p ~ s « « ~ J Z ~' ~~ N N N M M d : y++ N 0 N 0 N 0 N 0 N 0 ~ =r 10 N N „ N N N " o r r a r r R 0 0 0 0 0 _C 1 LL . 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