HomeMy WebLinkAbout12-30-11~y
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J 1505610105
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PA Department of Revenue w~ OFFICIAL USE ONLY
Pennsylvania
Bureau of Individual Taxes ""M`~`°"`~`~°` County Code Year File Number
INHERITANCE TAX RETURN
PO BOX z806o1 (~ ~ ~ ~/
Harrisburg, PA 17128-0601 RESIDENT DECEDENT ', a 1 ~ ~ ~ ~'L,E a
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
__ _ _ _ _ _
179165448 ' 07/19/2011 ' 04/30/1923
Decedent's Last Name
___ Suffix Decedent's First Name Mi
Kemper Faye J
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name 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
CTS 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Date of Death
Prior to 12-13-82)
O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required
death after 12-12-82)
QD 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Wili) (Attach Copy of Trust.)
O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 11. Election to Tax under Sec. 9113(A)
Between 12-31-91 and 1-1-95) (Attach Schedule O}
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
Julie M Kemper 717-919-5250
First line of Address
46 Argali Lane
_ _ _
Second Line of Address
City or Post Office
Mechanicsburg
State......... ZIP Code
REGISTER Ot1NILLS USE ONLY
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DATE":FIL~D
PA 17055 __ C..
Correspondent's a-mail address: jUISk723@gmail.COm
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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. DeGaration of preparer other than the personal representative is based on all information of which prepares has any knowledge.
SI¢T~1{TJdR~ OF PERSOty~ Fj}ESPO SI LE I~ I`G R~URN DATE ~ ~~
Lane Mechanicsburg, PA 17055
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE GATE
ADDRESS
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610105 1505610105 J
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J
150561,0205
REV-1500 EX (FI)
decedent's Social Security Number
Decedent's Name: :179165448
RECAPITULATION
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 and Notes Receivable (Schedule D) ........................... 4.
5_ Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 125.00
6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6.
_. _ _ _..
7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested........ 7.
8. Total Gross Assets (total Lines 1 through 7) ............................. 8.
125.00
9. Funeral Expenses and Administrative Costs (Schedule H) ............... .... 9.
10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule {) ........... .... 10.
11. Total Deductions (total Lines 9 and 10) ............................ ..... 11.
12. Net Value of Estate (Line 8 minus Line 11) ......................... ..... 12. ' 125.00
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. , 125.00
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
16. Amount of Line 14 taxable .: _ _, . .
at lineal rate X .0 45 16. ! 5.63
17.
Amount of Line 14 taxable .. , .
at sibling rate X .12 ' 17.
18. Amount of Line 14 taxable
at collateral rate X .15 18.
19. TAX DUE .................................................... ..... 19.'
_ 5.63
_
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Side 2
L 1505610205 1505610205
O
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REV-1500 EX (FI} Page 3
Decedent's Complete Address:
File Number
DECEDENT'S NAME
Faye J Kemper
STREET ADDRESS
1000 Claremont Road
CITY STATE _ ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19) (1) 5.63
2. Credits/Payments
A. Prior Payments
B. Discount
Total Credits (A + B) (2)
3. Interest `
(3)
4. ff Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund. (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 5.63
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 ........................................................................................................................ ...... ^
d. receive the promise for fife of either payments, benefits or care? ................................................................ ...... ^
2. If death occurred afker Dec. 1 Z, 1982, did decedenl transfer property within one year of death
without receiving adequate consideration? ........................................................................................................ ...... ^
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 propefij, which
contains a beneficiary designation? .................................................................................................................. ...... ^
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS {S 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 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 chid 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(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)]. Asibling is defined,
under Section 9102, as an individual who has al least one parent in common with the decedent, whether by blood or adoption.
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REV-iso8 EX+ (li-io)
i Pennsylvania SCNEDVLE E
~' DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Faye J Kemper
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly owned with right of survivorship must be disclosed on Schedule F.
If more space is needed, use additional sheets of paper of the same size.
REGISTER OF WILLS
CUMBERLAND COUNTY
PENNSYLVANIA
No . 2011- 01268
Estate Of : FA YE J KEMPER
CERTIFICATE OF
GRANT OF LETTERS
PA No. 21- 11- 1268
(First, Middle, Lastl
Late Of : MIDDLESEX TOWNSHIP
CUMBERLAND COUNTY
Deceased
Social Security No: 179-16-5448
WHEREAS, on the 29th day of November 2011 an instrument dated
May 31st 2000 was admitted to probate as the Iasi will of
FA YE J KEMPER
(First, Midd/e, Lastl
late of M/DDLESEX TOWNSH/P, CUMBERLAND County,
who died on the 19th day of July 2011 and,
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wills in and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARY to:
JULIE M KEMPER
who has duly qualified as EXECUTOR(RIX)
and has agreed to administer the estate according to law, all of which
fully appears of record in my office at CUMBERLAND COUNTY COURT HDUSE,
CARLISLE, PENNSYL VANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 29th day of November. 2011.
egtster of Ills
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**NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)
LAST WILL AND TESTAMENT
OF
FAYE J. KEMPER
I, FAYE J. KEMPER, of Camp Hill, Commonwealth of Pennsylvania, do hereby
make, publish and declare this to be my Last Will and Testament, revoking any and all
previous Wills and Codicils, and hereby will and dispose of all the property which I own at my
death in the following manner:
I.
I nominate, constitute and appoint my son, TERRY MARLIN KEMPER, as
the Executor of this my Last Will and Testament, and Trustee of any trust created hereunder.
Should he be unwilling or unable to serve for any reason, then I nominate, constitute and
appoint my daughter-in-law, JULIE MARIE KEMPER, as successor Executrix and Trustee
of this my Last Will and Testament.
II.
I direct that all my just debts and funeral expenses be paid out of my estate as soon as
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practicable after my death. ~.-_~=~ _;~:
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III.
I give, devise and bequeath all my household goods and personal effects to my son,
TERRY MARLIN KEMPER.
IV.
All the rest, residue and remainder of my estate, of whatever nature and wherever
situate, I give, devise and bequeath to my son, TERRY MARLIN KEMPER.
V.
Should my son, TERRY MARLIN KEMPER, predecease me, or should he survive
me by a period of less than thirty (30) days, my entire estate shall go to my daughter-in-law,
JULIE MARIE KEMPER. Should both of them die simultaneously with me, or in a
common disaster, then I give, devise and bequeath my entire estate of whatsoever nature and
wherever situate to be divided equally between my granddaughters, JESSICA LEE KEMPER
and KELLY MARIE KEMPER.
Any beneficiary age twenty-five (25) years or older shall receive distribution outright.
In the event any beneficiary has not reached age twenty-five (25), her share shall be held by
my Trustee, in a separate Trust, for the following uses and purposes:
a. Trustee may accumulate the income from that share or so much thereof from
time to time as she considers advisable; and Trustee may expend and apply so much of the net
income, including accumulated income, and so much of the principal of that share as Trustee
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income, including accumulated income, and so much of the principal of that share as Trustee
may consider necessary for the health, welfare, maintenance and education of such beneficiary,
including undergraduate, graduate and trade schooling.
b. In the event such beneficiary dies before reaching age twenty-five (25), the
undistributed balance of the beneficiary's share shall be distributed per stirpes to her living
issue or, in default of such issue, per stirpes to the remaining beneficiaries of this Will;
provided, however, that , if any portion of the Trust would otherwise be distributed to a person
under twenty-five (25) years old, that part shall be administered and distributed according to
the terms of this Trust as if that person was a named beneficiary.
c. If, at the time of my death or any time prior to the final distribution of any Trust
hereunder, all the beneficiaries and their issue are deceased and no other disposition of the
property is directed by this Will, then and in that event, the rest, residue and remainder shall
be distributed to PATRICIA A. PAOLETTI, who resides at 1709 Peyton Randolph Court,
New Cumberland, Pennsylvania.
VI.
All gifts of any kind herein made shall be delivered directly to the beneficiaries free
from their control, debts, contracts and engagements, and such gifts shall not be subject to the
assignment ar anticipation or pledge by them, or to execution, attachment, or any other
process for the enforcement of judgments or claims of any sort against them.
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VII.
All inheritance, estate, succession or transfer taxes, whether State, Federal or
otherwise, or any other tax in the nature thereof, which may be payable by reason of my
death, shall not be apportioned but shall be paid, together with any interest or penalties, out of
the principal of my residuary estate as if such taxes were administration expenses. I further
authorize my Executor to prepay taxes on future and remainder interests if deemed advisable.
VIII.
My Executor, his successor, or any other fiduciary named, constituted or appointed in
this my Will or during the administration of my estate, shall be excused from posting bond in
all jurisdictions regardless of any law or rule of court to the contrary.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ day of
`1~ , 2000, to this My Last Will and Testament.
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;..~_~ (SEAL)
FA E J. MPE
Signed, sealed, published and declared by the above-named FAYE J. KEMPER, as and
for said person's Will in the presence of us and each of us, who, at said person's request, in
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said person's presence and in the presence of each other, have hereunto subscribed our names
as witnesses thereto the day and year last above written.
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COMMONWEALTH OF PENNSYLVANIA .
COUNTY OF CUMBERLAND
We, FAYE J. KEMPER J~-~, J-~,~ ~ the
Maker of this Will and the witn p y, es are signed to the foregoing
instrument, being duly qualified according to law, do depose and say that we were present and
saw the Maker sign and execute the instrument as her Last Will and Testament; that she signed
willingly and that she executed it as her free and voluntary act for the purposes therein
expressed; that each of us in the hearing and sight of the Maker signed the Will as
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esses, res a vel whose nam
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witnesses; and that to the best of our knowledge the Maker was at that time eighteen (18) or
more years of age, of sound mind, and under no constraint or undue influence.
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FAYE E
SUBSCRIBED, sworn to and acknowledged before me by FAYE J. KEMPER, the
Maker, and subscribed and sworn to before me by ~ ((~~. ~. c ~~- ,and ,
~1 • ~~ ,witnesses, this ~ day of Il' / , 2000.
(Seal)
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Notary tic
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MY ~~9aro. Gurnp~an ry~ ~s
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