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HomeMy WebLinkAbout03-30-12 (2) 1505610105 REV-'1500 t:x(°z."'(~' PA Departm nt of Revenue OFFICIAL USE ONLY Pennsylvania Bureau of I dividuaCTaxes DEPIRTRIFNTDF REVENUE C un Code Year File Number ~ __ ____ INHERITANCE TAX RETURN ~ PO BOX i8 6oi Harrisbur , A t 128-0601 l 1 t RESIDENT DECEDENT ENTER DECEDENT INFOR ATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY ---- _ __. Decedents Last Name Suffix Decedent's First Name MI . _ ..w _ _.. _..,_ ~_ _. _..__ _ _ ~ _._ ... _ .. _. _ . ___,. - - --..- ... _~ _ . SEIBERI- _. .~. __.___~... -_~_....,..__W__ ,_______w ~ . JR ;GEORGE F , .. ~ ~ ~ _._.._..__ -~.____.__ . _~......_._.._ _._ ___..._. .. .. W.__ (If Applicable} Enter Survivirhg Spouse's Information Below .Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Nunhber THIS RETURN MUST BE FILED IN DUPLICATE WITH THE _--- . _ ___ __ REGISTER OF WILLS FILL IN APPROPRIATE OVA~S BELOW C~ 1. Original Return O 2. Supplemental Return O cl. Remainder Return (Date of Death Prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O °i. Federal Estate Tax Return Required death after 12-12-82) CiD 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 1 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9. Litigation Proceeds R@ceived 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 SECTI N MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number __ _ _ __. KEITH O. BRENNEMA~J _ _. (717) 697-8528 __ First Line of Address _.._ 44 WEST MAIN STREET Second Line of Address City or Post Office MECHANIICSBURG State ZIP Code .... .. _. __.... _.. _......... . r~.> REGISTER ~N/ILLS USE QiiLY 'r'am r~ ~ ~~s ~ ~ L~ ~+ ~ > ,`~~~ W ~.~,~ o ~C`7' ° " ~~ ~ --**~~ --s DBE FILED ` ._ ~ t •3 PA 17055 Correspondent's a-mail add ess: 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. De , aration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNAT RE OF PERSOI~F~RESP ( NSIBLE FOR FILING RETURN DATE ~C, L Executrix ~ 3 / Z ADDR S 189 Walnut Bottom Ro d, Newville, PA 17241 SIrp TURE OF PREPARER OTH R THAN REPRESENTATIVE DATE / ~ u ADDRESS 44 West Main Street, M chanicsburg, PA 17055 PLEASE USE ORIGINAL FORM ONLY Side 1 1505618 105 i,.Sn_S~,i,ni,n ~ J 1505610205 REV-1500EX (FI) Decedent's Social Security Number ....... . . ................ . _ _.. _ ._. Decedent's Name: GEORGE F SEIBERT, JR. RECAPITULATION _ ... 1. Real Estate (SchedU'Ie A) ............................................. 1. 116,000.00 _mw_._.._.~ ....__.__.._..__...._.... 2. Stooks and Bonds(~chedule B) ....................................... 2. _._ ~ ~.. _.__ .._._..___. __._.._.......... __...._.,.__..-......._ _~w.._~i 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages and Noted Receivable (Schedule D) ..................... ...... 4. ' 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E). ...... 5. _ 5,332.92 6 Y p Irty (Schedule F) O Separate Billing Requested . O ...... 6. ; 30,001.27 " . ransfersl & Miscellaneous Non-Probate Property l ___'°~° - °-° - ---- "•• --" ~_,......_, le G Sched u ( ) O Separate Billing Requested.. ...... 7. 0.00 '. 8. Total Gross Assets I(total Lines 1 through 7) ....................... __.._._ ...... 8. .. _ ,. ._m..~_.. _.__..~ ,: 151,334.19 9. Funeral Expenses ar)d Administrative Costs (Schedule H) ................... 9. r 8,609.68 _. ~ 10. Debts of Decedent, N4ortgage Liabilities and liens (Schedule I) ......... ...... 10. .._.._. ..~__ ._W ,,._.; 2,759.24 11. Total Deductions (tdtal Lines 9 and 10) ........................... ...... 11. 11 368.92 ': Kline 8 minus Line 11) ........................ rt l ...... 12. ! 139,965.27 13. Cha a ble and Governmental Bequests/Sec 9113 Trusts for which """ " ~"'.._.. -" -° ~"--- an election to tax had not been made (Schedule J) .................. ...... 13. 14. Net Value Subject tq Tax (Line 12 minus Line 13) .................. ...... 14. ' __... , . ,. ._. ... __... _ _.. _ m. 139,965.27 Tax caLCULATION - SSE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taXable at the spousal tax rats, or transfers under Sec. X116 16. Amount of Line 14 ta~Cable at lineal rate X .0 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 _. _ 139,965.27 '! 15. 16. 17. 6,298.44 18. 19. TAX DUE ..,......, ............................................... 19. 6,298.44 __ 20. FILL IN THE OVAL IFS YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~ Side 2 150561205 ],505610205 REV-1500 EX (FI) Page 3 Decedent's Complete J4ddress: GEORGE F. SEIBERT, JR; STREET ADDRESS 20 SHANK ROAD clTv CARLISLE Tax Payments and Creldits: 1. Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments B. Discount 3. Interest 7,000.00 314.92 Ffle Number STATE PA ZIP 17015 (1) 6,298.44 Total Credits (A ~• B) (2} 7,314.92 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (3} Fill in oval on Page 2, Line 20 td request a refund. (4) 1, 016.48 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER TIE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No or income of the property transferred .................................................................................... ...... ^ b. retain the nghk to designate who shall use the property transferred or its income ...................................... ...... ^ c. retain a reversionary interest ............................................................................... d. receive the premise for life of either payments, benefits or care? ................................................................ ...... ^ 2. If death occurred',after Dec. 12, 1982, did decedent transfer property within one year of death without receiving',adequate consideration? ..................................................... 3. Did decedent owm an "in trust for" or payable-upon-death bank account or security at his or her death? ........ ...... ^ 4. Did decedent owrh an individual retirement account, annuity or other non-probate property, which contains 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 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)j. The statue 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, X000: • The tax rate imposed on the net ~alue 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 o the child is 0 percent [72 P.S. §9116(a)(1.2)J. • The tax rate impased on the net va ue 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)J. • The tax rate imposed on the net slue 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 individ al who has at least one parent in common with the decedent, whether by blood or adoption. ~~ REV-1502 EX+ (11-08) ~`~ . Pennsylvania SCHEDULE A ' DEPARTMENT OF REVEN'~UE INHERITANCE rax RETUgtN REAL ESTATE RESIDENT DECEDENT i ESTATE OF FILE NUMBER GEORGE F. SEIBERT, JR. 21-11-660 All real property owned solely dr as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a ~villing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F, Attach a copy of the settlement sheet if the property has been sold. ITEM Inc~lude a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1' All that certain property improved with a residential structure known as 20 Shank Road, Carlisle, Penn Town hip, Pennsylvania, tax parcel No. 31-11-0298-026 Appraised Value as of date of death: 116,000.00 TOTAL (Also enter on Line 1, Recapitulation.) $ 116,000.00 If more space is needed, insert additional sheets of the same size. REV-1508 EX+ (11-10) ~ ; Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDt~LE E CASH, BANK DEPOSITS & MISC. PERSONAL PROPERTY ESTATE OF: GEORGE F. SEIBERT, JF~. Snclude the proceeds of litigation and the date the Droceeds were receivers h~ rnP A~raro FILE NUMBER: 21-11-660 ~~ ~~~~~_ ~Na~= ~~ ~~==~=u, use aaaitwnai snee[5 oT paper or the same size. REV-1509 EX+ (oi-io) ~~~ `, Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: GEORGE F. SEIBERT, JR. If an asset becai SURVIVING JOINT TENA~ A• Joyce D. Ickes B. C SCHEDULE F ]OINTLY-OWNED PROPERTY FILE NUMBER: 21-11-660 jointly owned within one year of the decedent's date of death, it must be reported on Schedule G. ~) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT 1899 Walnut Bottom Road Daughter Newville, PA 17241 ]OINTLY OWNED PROPERTY:i LETTER DATE ITEM NUMBER FOR JOINT TENANT MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTIUN AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH % OF DECEDENT'S DATE OF DEATH VALUE OF i IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST . A• 06101/76 M&h' Checking account No 276033513 . 4,173.45 ° 50 /0 2,086.75 2. A. 11/23109 M&~T Savings account No. 15004220852089 I ~~ 55,829.04 50% 27,914.52 TOTAL (Also enter on Line 6, Recapitulation) I $ 30,001.27 If more space is needed, use additional sheets of paper of the same size. -- - i REV-1510 EX+ (08-09) ~ Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER GEORGE F. SEIBERT, JFt. 21-11-660 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-150D is ves. ITEM DESCRIPTION OF PROPERTY NUMBER INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE THE DATE 0 TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE I. Federal Employees Group Life Insurance transferreelbeneficiar : J D , y oyce . Ickes, daughter of Decedent. Date of transfer: May 20, 2011 (date of death) 5,000.00 100 5,000.00 0.0( TOTAL (Also enter on Line 7, Recapitulation) $ I 0.00 If more space is needed, use additional sheets of paper of the same sizL;. REV-1511 EX+ {1.0-09) ~,,,., ,.~ r , Pennsylvania ~' DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF GEORGE F. SEIBERT, JR. ITEM NUMBER A• FUNERAL EXPENSES 1. Decedent's debts must be reported on Schedule I. B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: WAIVED Name(s) of (Personal Representative(s) JOyCe D. ICkeS Street Address 2. 3. SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS FILE NUMBER 21-11-660 City __ State ZIP Years} Commission Paid: Attorney Fees: Snelbaker & Brenneman, P.C. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant 5, 500.00 Street Address City __ _ State ZIF~ Relationship of Claimant to Decedent 4• Probate Fees: $98,50, additional probate fee due: $125.00. 323.50 5• Accountant Fees:, miscellaneous filing fees and reserve 750.00 6, Tax Return Preparelr Fees: 250.00 ~~ Advertise Grant oil Letters: Cumberland Law Journal ($75.00); The Sentinel ($221.40) 296.40 8 . Larry Foote, appraiser, appraisal of Schedule A real estate 350.00 9 , Dan Hershey Auc~ion Service, LLC, auction of personalty 1,139.00 TOTAL (Also enter on Line'I, Recapitulation) $ 8,609.68 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (12-08) ~ ~~' pennsylvania SCHEDULE I ~~^ DEPARTMENT OF REVEN'.UE DEBTS OF DECEDENT INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LI RESIDENT DECEDENT ' ENS ESTATE OF FILE NUMBER GEORGE F. SEIBERT, JR, 21-11-660 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1• Tony Seibert - payrnent on account of services 147.74 2. PPL Electric Utiliti~'s - payment on account 101.19 3. Cumberland GoodVvill Fire Rescue - payment on account 84.03 4. Kuhn Communicatilons - payment on account (net of $17.92 refund) 16.81 5. Discover Card - pa~ment on account (net of $1.46 refund) 14.52 6. Millenium Road - payment on account -pharmacy 1.10 7. Sarah Todd Memofial Home - payment on account 1, 535.16 8. Sharon Reed - reirmburse for wrist alert provided Decedent 840.00 9. Century Link - payrhent on account 18.69 TOTAL (Also enter on Line 10, Recapitulation) $ 2,759.24 If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) ~ ~~ Pennsylvania DcPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE ~ BENEFICIARIES ESTATE OF: FILE NUMBER: GEORGE F. SEIBERT, JFt. 21-11-660 NUMBER NAME AN ADDRESS OF PERSON(S) RECEIVING PROPERTY REDonNotSlist Trustee(S~NT AMOOF ESTATE ARE I TA;KABLE DISTRIBUTI NS [Include outright spousal distributions and transfers under ', Sec, 9116 (a) (1.2).] 1. Anthony G. Seibert] 797 Waggoners Gap Road, Carlisle, PA 17013 Son 25% 2. Wayne R. Seibert, ~ 19 S.M.E., Shippensburg, PA 17257 Son 25% 3. Shearon A. Reed, 2935 N. Ryahs Way, Wasilla, AL 99654 Daughter 25% 4. Joyce D. Ickes, 1899 Walnut Bottom Road, Newville, PA 17241 Daughter 25% ENTER DOLLAR AMOUN17S FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. II NON-TAXABLE DISTRIB TIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GIOVERNMENTAL DISTRIBUTIONS: 1. TQTAL OF PART IL1 -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET, $ If more space is needed, use additional sheets of paper of the same size. - - APPRAISAL REPORT 20 SHANK ROAD CARLISLE, PENNSYLVANIA I~REFI~REI~ F®R ~'I-IE ES'TA'TE ®F CrE®RGE F. SEIBER'T, JR. E~ I/ARR`~ E. Fa®~ E I~I~IERSIFIETI AI'FRAISAI, SERt1I~ES 3~ Efi.S'~' I-al~;r~ S~'R.EE~`, S~JI~'E ~(iI ~..: nSIY~A~.~9~Ey ~J'v! V 1 V~ Y F„~ V L'i! V L_~-4. 1713-3®~'~ ~~17) z~.9-z7ss COPY SiUMMARX OF IMPORTANT FACTS AND CONCLUSIONS LOCATION: TAX PARCEL. NUMBER: IMPROVEMENTS: 20 Shank Road Carlisle, Pennsylvania 31-11-0298-026 One-story detached single-family dwelling with an attached one-car carport and a detached one-car garage. PROPERTY I~iGHTS: Fee simple interest. O~TERSHIP' HISTORY: ; The subject property is owned. by George F. Seibert, Jr. The property last transferred on February 19, 1966 for a reported consideration of X275.00 and ownership conveyed on deed reference 21-°JJ-829. SCOPE OF TIE ASSIGNMENT: The scope of the assignment included an analysis of the subject9s area, an inspection c-f the subject property, an estimation of the property's highest and best use, consideration of all three approaches to value, and the application of those relevant to the valuation of the subject. 0133ECTIVE: To estimate the market value oI'the subject property as unencumbered. 1/I'Fl/CTIVE DATE: May 20, 2011. s~IGI-ZEST AI~I~ EES`1 t_TSE: Continued use as a single aagt-pily residena.w. S~~`~ES Al'PRO ACI I: ~ i l 6,OOG INCOME APPROACH: N.A. FTNAL VALUIE CONCLUSION: $116,000 2 LAST WILL AND TESTAMENT OF GEORGE FRANKLIN SEIBERT, JR. I, GEORGE FRANKLIN SEIBERT, JR., of Peru- Township, Cumberland County, Pennsylvania, beuig of sotmd and disposing mind, memory and understanding, do hereby make, Publish and declare this as and for m Last Will and Testament he eb ki d ki y , r y revo ng an ma ng void any and all wills by me at any time heretofore made. ,> 1. I direct that all my deUts and funeral expenses be paid as soon as practical after my `:; `~ death by my Executrix or Executor, whichever the case may be, hereinafter named. 1 direct that all taxes that may be asses:;ed as a consequence of my death shall be paid from my residuary estate as part of the expenses of the administration of my estate. 2. All the rest, residue and remainder of my estate, real, persoual and mixed, and wheresoever the same may be situate, I give, devise and bequeath to my four (4) children: .TOYCE D. ICKES, SHARON A. REED, AN"THONI' G. SEIBERT and WAYNE R. SEIBERT, in equal shares. Should any of my children above named predecease me, I direct that the share such deceased child would have received hereunder shall be given to his or her issue surviving me per stirpes and if there should be no such issue, then such share shall lapse. 3. I hereby nomiuale, constitute and appoint my daughter, JOYCE D. ICKES, of Newville, Pennsylvania, as Executrix of this my Last Will and Testament. In the event she should predecease me, fail to qualify or fail to serve in such capacity, I nominate, constitute and appoint my son, WAYNE R. SEIBERT, of Sluppensburg, Pennsylvania, as Executor of this my Last Will and Testament. I further direct drat no person serving as Executrix or Executor hereunder shall be ~w ~~ required to post bond to secure the faithful performance of her or his duties in the SNELBAKER FC B~2ENNEMAN, P.c. i Commonwealth of Pecrosylvama or. m any other ILlrsdlCtlon. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on two {2) pages this 10`" day of December, 2009. ~~ ~ _ r George Fr lin Seibert, Jr. Signed, sealed, published and declared b:y GEORGE FRANKLIN SEIBERT, JR., 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. _ (SEAL) ~r~~vL~-~^ ~'~ A"~ ~ (,~'~f ~ (SEAL) LAW CN-FILES SNELBAKER EC RENNEMAN, P.C. _~~_ COMMONWEALTH OF PENNSYLVANIA) SS. COUNTY OF CUMBERLAND ) ~I IAW Or•FiCES SNFLBAKER E4 ~RENNEMAN. P,C. We, GEORGE FRANKLIN SEIBERT, JTr., RICHARD C. SNFLBAKER and SUSAN L. MATRAZI, the Testator and the witnesses, respectively, whose names are signed to the attached or foregoutg instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and Testament and that he had signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testa or, signed the Will as witness and that to the best of his or her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. ~`°~~'~' Testator Witness .f ~ 1 Witness Subscribed, sworn to and aclcno~nrledged before me by GEORGE FRANKLIN SEIBERT, JR., "Testator, and subscribed and sworn to before me by RICHARD C. SNFLBAKER and SUSAN L. MATRAZI, witnesses, this 10'h day of December, 2009. Notary Public COMMONWEALTI ; OF PENNSYl.VP.N(A f\~o~tlal Saal Sandra K., :.~aarer&, Notary Pi9~tic Ma3iar!a•:k~u:g 80:0. r,~.mtt~ct{arid Goaity bgy:..cmmissiott Ex-Frr.~< tir.,i. i2, 2t~11 PNamber, Pennsylvanis AsS:ociatiun of tlofarias