HomeMy WebLinkAbout12-15-11 (2)1505610143
REV-1500 Ex (°'-'°)
OFFICIAL USE ONLY
PA Department of Revenue pennsylvania County Code Year File Number
Bureau of Individual Taxes OEPMTNENT OF REVENUE
Po Box.2sosol INHERITANCE TAX RETURN 21 11 0402
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
170 14 3604 02 07 2011 08 07 1922
Decedent's Last Name
REEHER
Suffix Decedent's First Name
KENNETH
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name
MI
R
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 Retum ~ 2. Supplemental Retum ~ 3. p Q ao d2r13e 2j (date of death
4. Limited Estate ~ 4a. Future Interest Compromise ~ 5. Federal Estate Tax Retum Required
(date of death after 12-12-82)
g Decedent Died Testate ~ ~ Decedenpt Mainta~'ned a Living Trust 8. Total Number of Safe De Sit Boxes
(Attach Copy of Will) (Attach Copy of Trust) ~
9. Litigation Proceeds Received ~ 10• b~tweeni~2~1~J1 anditt(da~5~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
PATTI COLLINS LERDA 412 271 6800
First line of address
2002 NOBLE STREET
Second line of address
State 21P Code
PA 15218
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City or Post Office
PITTSBURGH
REGISTER OF WI}LS USE ONLX
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Correspondent's a-moil address: martir101 @martinandlerda.COm ~
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 isltrtte, correct and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge.
Reeher Brown
1
SIGNAT OF PREP RER OTHER TH REPRESENTATIVE DATE
~~ ~,,~ ~,~ ~_ Patti Collins Lerda / ~/ /(~/~ ~
ADDRESS
2002 Noble Street, Pittsburgh, PA 15218
Side 1
L 1505610143 1505610143 J
1505610243
REV-1500 EX
Decedent's Social Security Number
oe~e^t'S"ame: Reeher, Kenneth R. 170 14 3604
RECAPITULATION
1. Real Estate (Schedule A) ...................................................................................... . 1.
2. Stocks and Bonds {Schedule B) ........................................................................... .. 2. 8, 4 3 6. 0 0
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. 19 , 418.8 7
6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 57 , 2 60.74
7. Inter-Vivos Transfers & Miscellaneous Nnn; Probate Property
(Schedule G) LJ Separate Billing Requested............ 7,
8. Total Gross Assets (total Lines 1-7) ................................................................... .. 8. 85 , 115.61
9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... . 9. 11 , 33 6.34
10. Debts of Decedent, Mortgage Liabilities, i~ Liens (Schedule I) ............................. . 10. 1 , 4 0 6.24
11. Total Deductions (total Lines 9 & 10) .................................................................. . 11 12 , 742.58
12. Net Value of Estate (Line 8 minus Line 11) ......................................................... . t2, 72 , 373.03
13. Charitable and Governmental BequestslSec 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) .............................................. . 1q. 72 , 373.03
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 ~
16. Amount of Line l4 taxable '72 373.03
at lineal rate X .045 1s. 3
, 2 5 6. 7 9
17. Amount of Line 14 taxable
at sibling rate X .12 0. 0 0 17. 0. 0 0
18. Amount of Line 14 taxable
at collateral rate X .15 0. 0 0 18. 0. 0 0
19. Tax Due ................................................................................................................. . 19. 3, 2 5 6. 7 9
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^
Side 2
1505610243 1505610243
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-11-0402
DECEDENT'S NAME
Reeher, Kenneth R.
STREET ADDRESS
3829 Carriage House Drive
CITY
Camp Hill STATE
PA ZIP
17011
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. Credits/Payments
A. Prior Payments
B. Discount
3. Interest
0.00
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.
(1)
Total Credits (A + B) (2)
(3)
(4)
(5)
3,256.79
0.00
3,256.79
Make Check Pa able 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:
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 consideration? ....................................................................................................................
3. Did decedent own an "in trust for' or payable 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 beneficiary designation? .................................................................................................................. x
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.
Yes No
^ 0
^ a
^ 0
Rev-7503 EX+(6-98)
COMMONWEALTH OF PENNSriVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS 8~ BONDS
ESTATE OF FILE NUMBER
Reeher, Kenneth R. 21-11-0402
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER CUSIP
NUMBER
DESCRIPTION
UNIT VALUE VALUE AT DATE
OF DEATH
1 Manulife Stock -444 Shares @ $19/share 8.436.00
TOTAL (Also enter on Line 2, Recapitulation) 8,436.00
tlr more space Is neeaeD, aaaltlonal pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98)
Rev-1508 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Reeher, Kenneth R. 21-11-0402
All property joiMlyowned with the right of survivorship must be disclosed~on schedule F.
SCHEDULE E
CASH, BANK DEPOSITS, ~ MISC.
PERSONAL PROPERTY
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Forrn PA-1500 Schedule E (Rev. 6-98)
Rev-1509 Ex+(6-98) gCHEDULE F
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Reeher, Kenneth R. 21-11-0402
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
A. Kelly Reeher Brown 3829 Carriage House Drive Daughter
Camp Hill, PA 17011
B. Mark R. Reeher 7014 Coventry Court Son
Tega Cay, SC 29708
C.
JOINTLY OWNED PROPERTY:
ITEM
NUMBER LETTER
FOR JOIN
TENANT DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT
NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR
JOINTLY-HELD REAL ESTATE.
DATE OF DEATH
ALUE OF ASSE % OF
DECD'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENTS INTEREST
1 A 04/01/1999 First Allied Stock 6,680.68 50.000% 3,340.34
2 A/B 06/06/2007 Wachovia Bank, CD Acct. 56,512.74 33.333% 18,837.58
#XXXXXXXXXXX1666
3 A!B 08/08/2008 Wachovia Bank, CD Acct. 56,435.17 33.333% 18,811.72
#XXXXXXXXXXX5738
4 A/B 06/26/2008 Wachovia Bank, CD Acct. 48,813.29 33.333% 16,271.10
#XXXXXXXXXXX4944
TOTAL (Also enter on Line 6, Recapitulation) I 57,260.74
(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 F (Rev. 6-98)
REV-1151 EX+ (10-06)
COMMONWRREALTC~{ OFp,P~ENEN YLVANIA
IN RESI ED NTEDTECEDEN~RN
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUM$ER
Reeher, Kenneth R. 21-11-0402
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
N MBER
A, FUNERAL EXPENSES:
See continuation schedule(s) attached
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
5,274.60
Street Address
City State Zip
Year(s) Commission paid
2. Attorney's Fees Patti Collins Lerda 1,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00
Claimant Kelly Reeher Brown
Street Address 3829 Carriage House Drive
City Camp Hill State PA Zia 17011
Relationship of Claimant to Decedent Daughter
4. Probate Fees 142.50
See continuation schedule(s) attached
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 1,419.24
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 11,336.34
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Reeher, Kenneth R. 21-11-0402
ITEM
NUMBER DESCRIPTION AMOUNT
1 Funeral Ex ep nses
West Shore Country Club -Funeral
4,974.60
2 Mt. Calvary Church -Funeral Service 150.00
3 Dr. Lau -Music at Service 150.00
H-A 5, 274.60
Probate Fees
4 Register of Wills of Cumberland County -Probate Fee 107.50
5 Register of Wills of Cumberland County -Inheritance Tax Filing Fee 15.00
6 Register of Wills of Cumberland County -Family Settlement Agreement Filing Fee 20.00
H-B4 142.50
Other Administrative Costs
7 The Sentinel -Estate Adv. 200.16
8 Cumberland Legal Journal -Estate Adv. 75.00
9 Patriot News -Obituary 1,144.08
H-B7 1,419.24
Copyright (c) 2002 form software only The Lackner Group; Inc. Form PA-1500 Schedule H (Rev. 6-98)
Rev~1512 EX+ (12-OS)
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, ~ LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Reeher, Kenneth R. 21-11-0402
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 Bank of America -Credit Card Debt 182.18
2 Carlisle Regional Hospital - Unreimbursed Medical Bill 15.00
3 Darryl Guistwaite 58.00
4 Health Network - Unreimbursed Medical Bill 210.00
5 Home Instead 572.69
6 Visiting Angels - Unreimbursed Medical Bill 224.00
7 Patriot News 35.85
8 Verizon 108.52
TOTAL (Also enter on Line 10, Recapitulation) 1,406.24
(If more space is needed, additional pages of the same size)
Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08)
REV-1513 EX+ (11-08)
COM INORES D~ TEDECEDENTRN ANIA
ESTATE OF
FILE NUMBER
rceener, nenne><n rc. 21-11-0 402
NUMBER
NAME AND ADDRESS OF RELATIONSHIP TO
DEC
DENT
SHARE OF ESTATE
MOUNT OF ESTATE
PERSON(S) RECEIVING PROPERTY E (Words) ($$$)
I~ TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116 a 1.2
1 Kelly Reeher Brown Daughter 50% Residuary
3829 Carriage House Drive
Camp Hill, PA 17011
2 Mark R. Reeher Son 50% Residuary
7014 Coventry Court
Tega Cay, SC 29708
Total
Enter dollar amounts for distributions shown above on lines 1 5 throw h 18 on Rev 150 0 cover sheet, as a r o riate.
II NON-TAXABLE DISTRIBUTIONS:
. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
SCHEDULE J
BENEFICIARIES
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
KENNETH IZ. REEHER
I, KENNETH R. REEHER, of Cumberland County, Pennsylvania, do hereby make, publish
and declare this to berry Last Will and Testament, hereby revoking any and all Wills and Codicils
at any time heretofore made by me.
FIRST: I hereby direct my ExecutorlExecutrix to pay all my just debts and funeral
expenses as soon as practical af#er my decease.
SECOND: I hereby give, devise and bequeath my entire estate consisting of all property
of whatsoever nature and wheresoever situate to my wife, 7OYCE REEHER, provided she survives
me by thirty (30) days. In the event that my wife should fail to survive me by thirty (30) days, I give,
devise and bequeath my entire estate to be divided equally among my children, KELLY REEHER
BROWN AND MARK R. REEHER, per stirpes. Specifically, should any of my children failed to
survive me by thirty (30) days, my deceased child's share should pass to the children ofthe deceased
child.
THIRD: I acknowledge my daughter, KATHLEEN CARDILLE in this Will and that
T did not provide for her any inheritance under this Will. It is my intention that my daughter,
KATHLEEN CARDILLE, not receive any inheritance under this Will as she has not maintained any
contact with me over the years.
MARTIN & LERDA
2006 Noble Street
Pittsburgh, PA 15218
~4fa) zrJ-68oo
Page 10• f •4
/~~ KRR
FOURTH: I acknowledge my daughter, JOAN' M. REEHER, and that she is not a
named beneficiary in this Will. I did not make any bequests to JOAN M. REEHER under this Will
so as not to disqualify her from entitlement to any governmental disability benefits that she may
receive.
FIFTH: I hereby constitute and appoint my wife, JOYCE REEHER as Executrix of
this my Last Will and Testament. In the event that she is unable or unwilling to act in that capacity,
then I appoint my daughter, KELLY REEHBR BROWN as my Execuhix. In the event that she is
unable or unwilling to act in that capacity, then I appoint my son, MARK R. REEHER as my
Executor. I further dixect that no Executrix/Executor appointed hexeunder sha11 be requited to post
bond or surety in this or any other jurisdiction.
SIXTH: In order to carry out the purposes of my Last Will and Testament, my
Executor/Executrix, in addition to all other powers granted by this Will or by law, sha11 have the
following powers over the Estate:
(A) Accept in kind and retain any property which I may own at my death,
including stocks and bonds without regard to any principal of divers)fication, and to invest
and/or purchase any farm of property, without restriction to legal investments or fiduciaries;
(B) dell at public or private sale, exchange or lease for any period of time any real:
or personal property, and to give options for sales or leases;
(C) To borrow money and to mortgage or pledge. any real. or personal property;
{D) To compromise, adjust or settle any claim or demand by or against the Estate
and to rescind or modify any contract effect in the Estate;
MfiRTI1V & LERD,4
2006 Noble Street
Pitts6rtrgh, Pf115218
{412) 271-6800
Page 2 of 4
(E) Employ agents, attorneys, brokers or other necessary representativesand pay
them reasonable compensation for theix services;
(F) To vote in person or byproxy all stocks or other securities at any time forming
part of xny Estate as to any corporate question.
SEVENTH: All the above powers maybe exercised as otherwise provided bylaw, from
time to time in the sole discretion of my Executor/Executrixwlthout further Court Order or license.
EIGHTH: This Will is to be constived under the laws of Pennsylvania.
SIGNED, SEALED, PUBLISHED and DECLARED by KENNETH R. REEHER, the
Testator above named, as and for his Last Will and Testament, in our presence who in his presence,
at his request and in the presence of each other, have hereunto subscribed our names as attesting
witnesses.
WITNESSES:
~~~~~
o ~7/Q~.{~Q~
KENNETH R. REEHER
Date
~_ ..
hL4RTIN 8c I.ERDA
2006 Noble Street
Pittsburgh, PA 15218
(412)-271-6800
Page 3 of 4
~~~~~~KRR
`;
AFFIDAVIT
4COMl~10NWEALTH OF PENNSYLVANIA )
~-~' COUNTY OF
J ~ _z
We, ~/~6e1,-~ Co ~~y~ ~' ,and ~I(YSY~ ~~~y~,' ,the witnesses whose names
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 his Last Will;
that he signed willingly and that he executed it as his free and voluntary act for the purposes therein
expressed, that each of us in the hearing and sight of the Testator signed the Will as witnesses; and
to the best of our knowledge, the Testator was at #hat #ime18 or more years of age, of sound mind
and under no constraint or undue pressure.
'/ SWORN or affirmed to and subscribed to before me by KENNETH R. REEHER,
L,Cn~I (] ~ ~Il~ ..and /Z-o ~ ~.= ,witnesses, this ~~ day of
~?GL~~J~P ~ , 2005.
NNETH R. REEHER
~~~~
fitness
~~~/ .
Witn
SWORN to and subscribed before me this ~ da of Q 2405.
Y
v~~ ~ nil ~m$r
hL4RTIN & LERD;4
2006 Noble Street
Pittsburgh, P1115218
(412) 271-6800
Page 4 of 4
~"~KRR