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Home My WebLink About11-23-11 R EV-1500 1505610143 Ex(o,_,o, PA Department of Revenue Bureau of Individual Taxes PO 80X 2$0601 Pennsylvania OEPARTMENiOFREVENUE OFFICIAL USE ONLY County Cede Y . Harrisburg, PA 17128-0601 ear INHERITANCE TAX RETURN File Number ENTER DECEDENT INFORMATION BELOW RESIDENT DECEDENT 21 10 101$ Social Security Number 413 2 8 7 4 4 9 Date of Death Date of Birth 07 18 2010 04 15 1925 Decedent's Last Name DUGAN Suffix Decedent's First Name (If Applicable) Enter Surviving Spouse's Inf MARY MI C o Spouse's Last Name rmation Below Suffix Spouse's First Name Spouse's Social Security Number MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE FILL IN APPROPRIATE OVALS BELOW REGISTER OF WILLS X~ 1. Original Return 2 S ~ . upplemental Return 3 Rem i ~__ 4. Limited Estate ~ . a nder Return (date of death prior to 12-13-82) qa. Future Interest Compromi _ LX ~ 6. Decedent Died Testate (Attach Copy of Will) r~ se (date of death after 12-12-82) ~ 5. Federal Estate Tax Return Required ] Decedent M L , aint fined a Living Trust 0 (Attach Copy of~rusq j g. Litigation Proceeds Received ~~ 8. Total Number of Safe Deposit Boxes 10. Spousal Povert redit d t between 12-31 91 and 1<-1a95jfdeath I--, (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL 1 t Election to tax under Sec. 9113(A) Name TAX INFORMATION SHOULD BE DIRECTED TO: WAYNE M PECHT ESQ Daytime Telephone Number 717 691 9808 First line of address REGISTER OF WILLS USE~IVLY 1205 MANOR DRIVE ~n `-" ~ ~- ; ? ;-, Second line of address F T c~ "= SUITE 200 t-` i .~ r..~, ~ _ _z~ c..a ~~ , , ~ ; A l City or Post Office , ,~, t7 ~ -~ ;~ tom. ~_~ --,-~ _. _ _. ~ ~ ~ ~' ._ MECHANICSBURG State ZIP Code DA'~E'~jED iv' i PA 17055 ~,~ ~ ,-, N` z ~'~ < -, ;, Correspondent's a-mail address: W eCh p te° pechtlaw .com iU s true,ecorreet andeeompleteeCDeclaration of preparer ocher than the personal aepres SIGNATU p Y g schedules and state OF PERSON RESPON nt iv ments e at e Is based on all in , and to the best of my knowledge and belief, SIBLE FOR FILING RETURN formation of which preparer has any knowl edge. DDRESS Lee P Stetler Jr DATE ~~/. 313 Sha Lane nola PA 17025 SIGN TURE F P PARER HER T N REPR TATIVE AD RESS Wayne M Pecht Esq. DATE 1205 Manor Drive, Mechanicsbur , PA 17055 L Side 1 1505610143 1505610143 1505610243 REV-1500 EX Decedents Names pU9ar1, Mary C - Decedent's Social Security Number RECAPITULATION --_------ ------ ----- 413 2 8 7 4 4 9 ------- 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 & Notes Receivable (Schedule D) .......... .............................................. 4. 5 Cash. Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... 5. 6. Jointly Owned Property (Schedule F ^ Separate Billing Re 7 I 13,025.06 . quested............ g. nter-Vivos Transfers & Miscellaneous f~o~_probate Property (Schedule G) a Separate Billing Requested ............ 7. 8. Total Gross Assets (total Lines 1-7) ........................... --------- .......................................... ------- --- - s. 9. Funeral Expenses & Administrative Costs (Schedule H) ........ _ 13 , 025.0 6 ---- ................ ............... 9, 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) .... 6 ~ 8 8 3 .......................... 1p. 11. Total Deductions (total Lines 9 & 10) .............................. 1 ~ 002.9$ ..................................... 11. 12. Net Value of Estate (Line 8 minus Line 11). 7,890.48 ..... . ........................ 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Sched l ~ 134. $$ u e 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 .13 4 . $ $ -------- at the spousal tax rate or , transfers under Sec. 9116 (a)(1.2) X .00 16. Amount of Line 14 taxable 15. 0 , 00 at lineal rate X .045 5 , 134.58 17. Amount of Line 14 taxable 16. 231.0 6 at sibling rate X .12 ~ ~ 0 0 17. 18. Amount of Line 14 taxabl e at collateral rate X .15 0.00 0.00 1a . 19. Tax Due ............................... 0.00 ................................................................................... 19. 231.06 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 1505610243 Side 2 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Dugan, M_ ary_ C STREET ADDRESS - ---- 2100 Bent Creek Boulevard CITY Mechanicsburg Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 0.00 3. Interest File Number 21-10-1018 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. I STATE ~p PA ~ _.. 17050 (1) Total Credits (A + g) (2) (3) (4) 231.06 0.00 l5) _____ 231.06 a e a transfer and: a. retain the use or income of the property transferred :........................................................................... Yes b. retain the right to designate who shall use the property transferred or its income :.................................. ~ ^ c. retain a reversionary interest; or............ x .................................................................................................. ~ 0 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 witho t J ^ receiving adequate consideration?............ x Make Check Payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" `'xar` IN THE APPROPRIATE BLOCKS 1. Did decedent m k " u ^ a 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?.... L~ x ... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which con ams 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 For dates of death on or after July 1, 1994 and before Jan." 1, 1995, the tax rate imposed on the net valu ` _ THE RETURN. spouse is 3 percent [72 P.S. §9116 (a} (1.1) (i)]. a of transfers to or for the use of.the surviving 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 survivin sous [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 di assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. g p e is 0 percent For dates of death on or after July 1, 2000: sclosure of • 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 natur 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 note al parent, an 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 q 'n sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood] or ad option. Rev-1508 EX+ Is-g8) SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERIrgpJCE TAX RETURN RESIDENT DECEDENT ESTATE OF Du an, Ma C FILE NUMBER Include the proceeds of litigation and the date the proceeds were.received by the estate. 21 _10-1018 All property jointly owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE 1 Member's First Credit Union -Estate AccountNumber 406092: Balance payable to Estate of OF DEATH Mary C. Dugan by Keystone Guardian Services following First and Final Account of Guardianship of decedent - 13,025.06 TOTAL (Also enter on Line 5, Recapitulation) 13,025.06 Copyright (c) 2002 form software only The (Lackner Groupn lendced, additional pages of the same size) Form PA_1500 Schedule E (Rev. 6-98) REV•1151 EX+ (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT FCTe-re nr SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ITEM N MB A. C Debts of decedent must be reported on Schedule I. DESCRIPTION FUNERAL EXPENSES: FILE NUMBER 21-10-1018 AMOUNT B• ADMINISTRATIVE COSTS: ~ Personal Representative's Commissions Name of Personal Representative(s) Lee P Stetler Jr Street Address 313 Shad Lane city Enola State PA Zio 17025 Year(s) Commission raid 2 ~ 12 2, 500.00 2. Attorney's Fees Pecht & Associates, PC 2,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationshio of Claimant to Decedent State Zio 4. Probate Fees 104.50 5. Accountant's Fees 6. Tax Return Preparer's Fees ~ OiherAdministrative Costs See continuation schedule(s) attached 1,783.03 TOTAL (Also enter on line 9, Recapitulation) Copyright (c) 2009 form software only The Lackner Group, Inc. 6,887.53 Form Pq_1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued C FILE NUMBER 21-10-1018 ITEM NUMBER DESCRIPTION ~Adminis ratio Coc+c 1 Cumberland Law Journal -Legal Advertisement 2 G. Patrick O'Connor, Esquire -Attorney's Fees 3 Register of Wills -Cumberland County -Filing Fee -Inheritance Tax Return 4 Register of Wills -Cumberland County -Filing Fee -Inventory 5 Register of Wills -Cumberland County -Filing Fee -Estate Settlement Agreemenet 6 The Patriot News -Legal Advertisement H-67 Copyright (c) 2002 form software only The Lackner Group, Inc. AMOUNT 75.00 1,500.00 15.00 15.00 20.00 158.03 1,783 03 Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+(12-OS) COMMON WEALTH OF pENNSVLVANIA INHERITANCE 7AX RETURN RESIDENT DECECENT ESTATE OF Du an, Mary C SCFIEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, ~ LIENS FILE NUMBER 21-10-1018 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, includin unreimbursed ITEM NUMBER 9 medical expenses. DESCRIPTION VALUE AT DATE 1 Alert Pharmacy Services Inc. - Medication OF DEATH 2 Sharon Debuck - 2.95 Advance to Estate 1,000.00 TOTAL (Also enter on Line 10 (If more space is needed, additional a ,Recapitulation) Copyright (c) 2009 form software only The Lackner Group, Inc_ p 9es of the same size) 1,002.95 Form PA_1500 Schedule 1 (Rev. 12-08) REV-1513 EX+(~~_08) i COM INONEEwRRI7gNCE T,q~P RNETgURN ANIA RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES ~~ an, Me C NUMBER PERSON(S) RECEIDV NG PROPERTY j. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 a 1.2 Sharon K DeBuck 2947 Innisbrook Circle Maryville, TN 37801 Terri Simeon 125 Mountain View Terrace Dover, PA 17315 FILE NUMBER RELATIONSHIP TO 21-10-1018 DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) Daughter Fifty percent Daughter I Fifty percent NON-T """""'i'ons shown above on lines 15 throw h 18 on Rev 1500 ov~easheet as a I II' A. SPOU3AB DISTRIBUT ONSNUNDER SECTION 9113 FOR WH ICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS „~ ~t PART II _ ENTER TOTAL NON-TAXAB Copyright (c) 20pg form software only The Lackner Group, Inc. 13 OF REV-1 2,567.29 2, 567.29 5,134.58 Form PA_1500 Schedule J (Rev. 11-08) lLA\~7[' \~V~IL]L ~~rncdl 7[~1E~7['AII~I[]E~7~ ~~F ,~Iarp ~. ~ugat~ I, MARY C. DUGAN, currently of 308 Mount Allen Drive, Mechanicsburg, Cumberland County, Pennsylvania ,being of sound and disposing mind, do make, publish and declaze this as and for my last Will and Testament, hereby revoking any and all Wills and Codicils by me at any time heretofore made. 1''IRST: I direct that all my just debts, funeral expenses and inheritance tax es be paid by my hereinafter named Executor or Executrix as soon after my decease as may conveniently be done. SECOND: I give, devise and bequeath my Havilland china service for twelve to ~ ' be divided equally between my daughters, Sharon DeBuck and Terri Simeon. THIRD: I give, devise and bequeath my complete gun collection and all of my ~, tools to my grandson, Lee Phillip Stetler. !~ FOURTH: I give, devise and bequeath my piano to my granddaughter, Angela Daniel Stetler. FIFTH: I direct that my residence at 308 Mt. Allen Drive, Mechanicsburg, be sold and the proceeds be divided equally by my daughters, Terri Simeon and Sharon DeBuck. I direct that the furnishings in the residence shall be divided as my dau hters g shall mutually agree. In the event that my daughters cannot agree, the division of furnishings shall be decided by my executor or executrix. SIXTH: I give, devise and bequeath all of the rest, residue and remainder of my estate to be divided equally between my two daughters, Sharon DeBuck and Terri Simeon. In the event that Terri Simeon should predecease me or fail to survive me b Y thirty days, I give, devise and bequeath her share of my estate to be divided equall Y between my grandchildren, Lee Phillip Stetler and Angela Daniel Stetler. In the event that Shazon DeBuck should predecease me or fail to survive me by thirty days, I ive g , devise and bequeath her share of my estate to Lee Phillip Stetler. SEVENTH: Inasmuch as my attorney has intimate knowledge of my views and wishes in many matters that may arise in the settlement of my estate, it is my express desue and request that my Executrix or Executor shall consult and employ the services of G. Patrick O`Connor, Esquire, of Camp Hill, PA, as the attorney for advice and assistance in the administration of my estate. - EIGHTH; I nominate; constitute and appoint my grandson, Lee Phi ' llip Stetler, `~ the Executor of this my last Will and Testament, and direct that h e shall not be required to enter security in any jurisdiction in which he may act.. In the event that he shall be unable or decline to serve as Executor, I nominate, constitute and appoint my dau hter g , Sharon DeBuck, the Executrix of this my last Will and Testament, and direct that she shall not be required to enter security in any jurisdiction in which she may act. In addition to powers given them bylaw, my Executor or Executrix, and any successor Executors shall have the following powers, applicable to all property held b Y them, effective without court order and until actual distribution: (a) To exercise any corporate stock options; (b) To retain any property received by them, including the stock of any corporate fiduciary acting hereunder; (c) To sell real estate for any purpose, publicly or privately, for such prices and on such terms as they deem proper, without liability to the purchasers to see to application of the purchase monies; (d) (e) (fl or to any person to hold for a minor; (g) To sell articles passing to a minor under this Will if the Executor or Executrix in his or her sole discretion considers such articles unsuitable for a min or. LASTLY Words used in the singular may be read to include the plural or the Plural may be read as the singular; Similarly, the masculine form may be read to in chide the masculine and neuter; and the neuter may be read to include the masculine an feminine. d I IN WITNESS WHEREOF, I, MARY C, DUGAN, have to this, m last W' Y ill and Testament, contained on this page and the foregoing two (2) pages, set m h seal, this 2nd day of October, 2003. y and and ~-~ .DUGAN To compromise controversies; To distribute in cash or kind or both at such valuations as the ma _ Y y fix; To distribute property passing to a minor under this will either to the minor