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Home My WebLink About05-02-12_--I REV-1500 Ex (o1-101 1505610143 PA Department of Revenue pennsylvanla Bureau of Individual Taxes oa^^^*aaaTOr aa~aaaa Po Box.zsosot INHERITANCE TAX Harrisburg, PA 17128-0601 RESIDENT DECE OFFICIAL USE ONLY County Cotla Year File Number a21 11 1040 ENTER DECEDENT INFORMATION 6ELOW Social Security Number Date of Death 07 28 2011 Decedent's Last Name Suffix ZIMMERMAN (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Su~x Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW ® 1. Original Return ^ 4. Limited Estate ® g Decadent Diad Testate (Attach Copy IN W II) ^ 9. Litigation Proceeds Received Date of Birth 07 26 1921 Decedent's First Name MI BMMA Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS ^ 2. Supplemental Return ^ qa FuNre Iptarest Compromlae (oats oraeam gnat 1z-lz-ezl ^ T Decedent Meinlainad a Living Trval (Attach Copy of TruaQ ^ 10 Spouse! Poverty Credit (dale of death betareen 12-31-91 and 1-1-95) ^ 3. Remaintler Return (tlate of death poor to 12-13-92) ^ 5. Fetleral Estate Tax Return Required 0 a. Total Number of Safe Deposit Boxes ^ 11. Election to tax under Sec. 9113(A) (Attach 6ch. 0) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Numher HAMILTON C DAVIS 7].7 532 5713 r~ First line of address 20 EAST BURD STREET Second line of address SUITE 6 City or Post Office SHIPPENSBURG Correspondent'se-mail address: hdavi State ZIP Code PA 17257 linger-Davis.com Y} REGISTER OF~~S USE ONLY i-~'~ ;, 1 Z n -K i_ r::. ~~_~m ( b ~a7 N li.' `~ n O -T, _ c~0 ~~ _ ~ ~ ~,.5 DATE FILED F` Auding accompanying schedules antl statements, ;rsonal representative Is based on all information REUBEN S. ZIMMERMAN MOUNTAIN VIEW ROAD, SHIPPENSBURG, PA 17257 Hamilton C Davis DATE belief, ~~ -~1 t' '_ r -- nl -T, 70 East Burd Street, Shippensburg, PA 17257 Side 1 150561U143 1505610143 J 1505610243 REV-1500 EX Decedent's Social Security Number oe~em•s Name: ZIMMERMAN, EMMA 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 & Notes Receivable (Schedule D) ........................................................ .. 4. 58,851.48 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... . 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............ . 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property 5 6, 0 0 0. 0 0 (Schedule G) ^ Separate Billing Requested ............ . 7. g. Total Gross Assets (total Lines 1-7) ...................................................................... . g. 1 1 4, 8 5 1. 4 8 7,805.50 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... .. 9. 40,000.00 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) .............................. .. 10. 47,805.50 11. Total Deductions (total Lines 9 & 10) .................................................................... .. 11. 12. Net Value of Estate (Line 8 minus Line 11) ........................................................... .. 12. 67,045.98 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ............................................... .. 13. 67,045.98 14. Net Value Subject to Tax (Line 12 minus Line 13) ............................................... .. 14. TAX COMPUTATION -SEE IN5TRUCTIONS 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. 16. Amount of Line 14 taxable 6 7, 0 4 5. 9 8 16 3, 0 17.0 7 at lineal rate X .045 . 17. Amount of Line 14 taxable at sibling rate X ,12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. t9. Tax Due ...................... ...................................................................................... .. 19. 3 , 0 17.0 7 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 L 1505610243 1505610243 REV-1500 EX Page 3 File Number 21 - 11 - 1 040 Decedent's Complete Address: D EN ' M ZIMMERMAN, EMMA STREET ADDRESS 11 KELLY ROAD CITY STATE ZIP SHIPPENSBURG PA 17257 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount (1) 3,017.07 Total Credits (A + B) (2) 0.00 3. Interest 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. (3) 0.00 (4) (5> 3,017.07 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 properly transferred :.................................................................................. x b. retain the right to designate who shall use iha property transferred or its income :.................................... c. retain a reversionary interest; or .................................................................................................................. x d. receive the promise for life of ekher payments, benefts or care? .............................................................. x 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?......... ~ ^x 4. Did decedent own 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 JuIY 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 retturn 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 drrath 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. 69116 /a) (1.3)1. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, w ether y blood or adoption. SCHEDULE E CASH, BANK DEPOSITS, & MISC. CCNhYJNWFN.TH OF FENNSTLVNNW PERSONAL PROPERTY INHERITPNCE TN%RfTORN RESIDENT pECEDENT ESTATE OF ZIMMERMAN, EMMA FILE NUMBER 21-11-1040 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 ADAMS COUNTY NATIONAL BANK CHECKING ACCOUNT, ACCOUNT NO. 134635 (SEE 58,851.48 ATTACHED VALUATION) TOTAL (Also enter on Line 5, Recapitulation) I 58,851.48 COMMONWEALTH OF PENNSYLVANIA INHERITANCE'. TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF ZIMMERMAN, EMMA FILE NUMBER 21-11-1040 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 Is yes. ITEM NUMBER DESCRIPTION OF PROPERTY Inclutla the name of the Uanataree, thek relationsMp to tlecetlanl DATE OF DEATH VALUE OF ASSET %OF OECD'$ EXCLUSION TAXABLE VALUE end the tlate of transfer Attachawpy of the tleetl for real estate. INTEREST PF APPLICABLE) 1 GIFT TO SON, AARON ZIMMERMAN, MADE io,ooo.oo 3,000.00 7,000.00 WITHIN ONE YEAR OF DEATH 2 GIFT TO SON, IVAN ZIMMERMAN, MADE WITHIN io,ooo.o0 3,000.00 7,000.00 ONE YEAR OF DEATH i 3 GIFT TO SON, MENNO ZIMMERMAN, MADE ~o,ooo.oo 3,000.00 7,000.00 WITHIN ONE YEAR OF DEATH i 4 GIFT TO SON, ISSAC ZIMMERMAN, MADE WITHIN lo,ooo.oo i 3,000.00 7,000.00 ONE YEAR OF DEATH 5 GIFT TO DAUGHTER, MARY ZIMMERMAN, MADE lo,ooo.oo i 3,000.00 7,000.00 WITHIN ONE YEAR OF DEATH 6 GIFT TO SON, TITUS ZIMMERMAN, MADE WITHIN to,ooo.o0 3,000.00 i 7,000.00 ONE YEAR OF DEATH i 7 GIFT TO SON, JOHN ZIMMERMAN, MADE WITHIN ~o,ooo.oo 3,000.00 ~ 7,000.00 ONE YEAR OF DEATH 8 GIFT TO DAUGHTER, LENA SHIRK, MADE WITHIN to,ooo.o0 3,000.00 I 7,000.00 ONE YEAR OF DEATH I i ~ I I TOTAL (Also enter on line 7, Recapitulation) 56,000.00 COMADNWFALTH OF PENNSTLVNNIF INHERI'rgNCE TF%RETURN RESIDENT pECEDENT SC:FEDULE H ~R~~A~~pER~A~IpE~X~PQ~~/S~/ES~& P'1N1~~1`~~71 EY\ I IYG WJ 1 J ESTATE OF ZIMMERMAN, EMMA Debts of decedent must be reported on Schedule I. ITE~- NUMBER FUNERAL EXPENSES: DESCRIPTION A. 1 ~ STR~ADLING FUNERAL HOMES, INC. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees HAMILTON C. DAVIS, ESQUIRE g. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address Ciry State Zip Relationship of Claimant to Decedent 4. Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 j FILE NUMBER ~~_~~_ AMOUNT 4,673.00 3,000.00 132.50 TOTAL (Also enter on line 9, Recapitulation) 7,805.50 SCHEDULEI DEBTS OF DECEDENT, MORTGAGE C04YADNWEALTH OF PENNSYLVANW LIABILITIES INHERITANCE TA%RETURN , & LIENS RESIDIiNT DECEDENT ESTATE OF ZIMMERMAN, EMMA FILE NUMBER 21-11-1040 Report debts incurred by the decedent prior to death that remained unpaid at fhe date of death, including unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 1 PRE-DEATH OUTSTANDING CHECKS FOR ADAMS COUNTY NATIONAL BANK 40,000.00 CHECKING ACCOUNT NO. 134635, CHECK NOS, 2671, 2672, 2673 AND 2.674 (SEE ITEM 1, SCHEDULE E, CHECKS DELIVERED BUT NOT CLEARED BEFORE DEATH) TOTAL (Also enter on Llne 10, Recapitulation) ~ 40,000.00 REV-161] EX~ (11-081 COMMONWE/1LTH OF PENNSYLVANIA INHERIT4NCE TAX RETURN RESICIEM DECEDENT SCHEDULE) BENEFICIARIES ESTATE OF ZIMMERMAN, EMMA FILE NUMBER _ 21-11-1040 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do NOt Vat Trusteafa) I BLE DISTRIBUTIONS [include outright spousal distributions and transfers under Sec. X116 (a) (1.2)] 1 PAUL S. ZIMMERMAN Son 11111 OF RESIDUE 46 BROWN ROAD ,SHIPPENSBURG, PA 17257 2 3 REUBEN S. ZIMMERMAN 111 MOUNTAIN VIEW ROAD SHIPPENSBURG, PA 17257 DAVID S. ZIMMERMAN 11 KELLY ROAD SHIPPENSBURG, PA 17257 Son Son 1i11 OF RESIDUE 1111 OF RESIDUE Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet, as appropriate. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 REV-161] EXi (B-0Ot COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDEM ESTATE OF NUMBER I. 4 5 6 7 a 9 10 11 SCHEDULE) BENEFICIARIES rnntinnari ZIMMERMAN, EMMA ~- NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY .TAXABLE DISTRIBUTIONS [include outright spousal distributions and transfers under Sec. X116 (a) (1.2)] TITUS S. ZIMMERMAN 1499 ROTHSVILLE ROAD LITITZ, PA 17543 LENA S. SHIRK 62497 COUNTY ROAD 3 ELKHART, IN 46517 JOHN S. ZIMMERMAN 30075 CR38 WAKARUSA, IN 46573 MARY S. ZIMMERMAN 259 GOODS ROAD EPHRATA,PA 17522 ISSAC S. ZIMMERMAN 1214 E. NEWPORT ROAD LITITZ, PA 17543 MENNO S. ZIMMERMAN 99 GLENNBROOK ROAD LEOLA, PA 17540 IVAN S. ZIMMERMAN 109 GROFFDALE CHURCH RD LEOLA, PA 17540 AARON S. ZIMMERMAN 355 N. MAPLE AVENUE LEOLA, PA 17540 FILE NUMBER 21-11-1040 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF DECEDENT (Words) ($$$) Do Not Uat Truateatal SON ~ 1111 OF RESIDUE DAUGHTER ~ 1i11 OF RESIDUE SON j 1/11 OF RESIDUE SON ~ 1i11 OF RESIDUE SON ~ 1YI1 OF RESIDUE SON 1/11 OF RESIDUE SON ~ 1711 OF RESIDUE SON 1/11 OF RESIDUE Page 2 of Schedule J ~~ ACNB BANK March 2, 2012 The Law Offices of Zullinger-Davis Attn: Hamilton C Davis PO Box. 40 Shippensburg PA 17257 RE: Estate of Emma H Zimmerman Dear Mr. Davis: The following information is being provided as per your request Acct. Type Account No. Balance at Accrued Ownership Date D,O.D. Interest to Opened/Joint D.O.D. Relationship 134635 $58,851.48 $0.00 Jt w/ Menno B Zimmerman 3/28/85 Checking Inquiries concerning ACNB Corporation stock information should be directed to the Registrar and Transfer Company at I-800-368-5948. If you need any additional information, please contact me at (717)339-5122. Sincerely, ~~ (~. r Barbara J Warn ACNB Bank Deposit Services II PO Box 3129, Gernseottc, PA V325 I rove 717.334.3161 I mi.i. race 1.888.334.2262' anrb.mrn I acnbbusiness.com LAST WILL AND TESTAMENT I, EMMA H. ZIMMERMAN, of Penn Township, Cumberland County, Pennsylvania, declaze this to be my Last Will and Testament and revoke any Will or Codicil previously made by me,. ITEM I: I direct that all my just debts (except as may be barred by a Statute of Limitations) and my funeral expenses (including my gravemazker and expenses of my last illness) shall be paid from my residuary estate as soon as practicable after my decease as a part of the administration of my estate. ITEM II: I bequeath those articles of my household fumihue and furnishings and those articles of my personal effects and personal property as I have or may set forth in a separate memorandum (which is or will be signed by me, dated and make specific reference to this Will and memorandum, which I shall place with my Will or deposit with my attorney), to the persons therein designated. ITEM III: I devise and bequeath all the residue of my estate of every nature and wherever situate to my husband, MENNO B. ZIMMERMAN, providing she shall survive me by thirty (30) days. ITEM IV: Should my husband, MENNO B. ZIMMERMAN, predecease me or die on or before the thirtieth (30th) day following my death, I devise and bequeath all the residue of my estate of every nature and wherever situate in equal shares to such of my 11 children, PAUL S. ZIMMERMAN, REUBEN S. ZIMMERMAN, DAVID S. ZIMMERMAN, TITUS S. ZIMMERMAN, LENA S. SCHIRK, JOHN S. ZIMMERMAN, 1\i1ARY S. ZIMMERMAN, ~, H ..~ ISAAC S. ZIMMERMAN, MENNO S. ZIMMERMAN Jr., IVP~N S. ZIMMERMAN, and AARON S. ZIMMERMAN, as are living on the thirty-first (31st) day following my death, ITEM V: Should any of my children, PAUL S. ZIA~MERMAN, REUHEN S. ZIMMERMAN, DAVID S. ZL'VIMERMAN, TITUS S. ZIMMERMAN, LENA S. SCHIRK, JOI'IN S. ZIMMERMAN, MARY S. ZIMMERMAN, ISAAC S. ZIMMERMAN, MENNO S. ZIMMERMAN Jr., IVAN S. ZIMMERMAN, and AARON S. ZIMMERMAN, predecease me or die on or before the thirtieth day following my death but leaving descendants who so survive me, such descendants shall receive, per stirpes, the share that such predeceased child would have received had he or she so survived me. ITEM VL If any property passes outright (either under this Will or otherwise) to a minor (which shall be defined as anyone under twenty-one (21) years of age) and with respect to which I am authorized to appoint a guardian and have not otherwise specifically done so, I decline to appoint a guardian but instead authorize my Executor to distribute such property to a Custodian selected by my Executor (and my Executor may act as such Custodian) as Custodian for the minor under the Pennsylvania Uniform Transfers to Minors Act. Provided, however, that this appointment shall not supersede the right of any fiduciary to distribute a share where possible to the minor or to another for the minor's benefit. ITEM VII: I direct that all taxes that may be assessed in con:;equence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as part of the expenses of the administration of my estate. ITEM VIII: I appoint my sons, _ ~Au ( S . z ~ ~ vN e /t ~h ~+-. and _ ~e,,t ~P~~ s . ~ '~? ~ rri2~ ,EXECUTORS of this my r;tt;L 2 Last Will. ITEM IX: I direct that my EXECUTOR, custodian, or their successors, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. ITEM X: The interests of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation. IN WITNESS WHEREOF, I hereunto set my hand and seal to this my Last Will and ~l~ Testament, written on five (5) sheets ofpaper, dated this ` day of_ /t%~ ~ / , 2002. EMMA H. ZIMM ,MAN The preceding instrument, consisting of this and four (4) other typewritten pages, each identified by the signature or initials of the Testatrix, was on the day and date thereof signed, published and declared by the Testatrix therein named, as and for her Last Will, in the presence of us, who, at her request, in her presence, and in the presence of each other have subscribed our names as witnesses hereto. '1 ~ yti ~, %,~-(xM~4~ .~ ~ 7v1 ~~ t- residing at ~ ~ f, ~~.~,i„_ . ;".. ±~~^-~~-- ~ ~~~~ residing at /Vt=h/U ~/'H / - / 3 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss. H, EMMA H. ZIMMERMAN, the Testatrix whose name ig 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; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. A~EMA~~^,r`U/•-_ (SEAL) EMMA H. ZIM N Sworn to or of ned and ac o~ ledged' before me by ~ , ~`l-rte-ti Teslatri this 1 ~"~-da~~ ^ / d~ /, Notar ~'ublic COMMONWEALTH OF PENNSYLVANIA hfotariaV sent - Nichole J. Kellert, Notarryy Publio Shippensburg aoro, CUmbailand Gounh MY Commtesron Expires Aug, S a, 2003 ss. COUNTY F CUMBERL/AN rD~ /~ y~ ~ ~ VJe, /~ l -Ja.//,Sand C~yCL_ ~ 1~JU~-C-j! , the witnesses whose names aze 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 the Testator signed willingly and executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testator signed the Will as a witness; and that to the best of our knowledge the Testator was at the time eighl:een (18) or more years of age and of sound mind and under no constraint ar undue influence. ~~ G.~ .~4 /~. Sworn to or affi ed d subscri ed to efore me i l ~ • ~ i-~d Notarial Seal W1trieSSeS, this Nichols J. Kellert, Motary Public Shippensburg 6oro, CUmber4and County ~ ay of - My Commrssicn Expire~AU<l. 'l e, ^008 Notary