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Home My WebLink About07-06-12 (3)1505610143 REV-1500 Ex(°'_,°' OFFICIAL USE ONLY PA Department of Revenue Pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO Box.28o6oi INHERITANCE TAX RETURN 21 08 0819 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 173 30 2229 07 28 2008 06 O1 1938 Decedent's Last Name RUDBERG Suffix Decedent's First Name THEODORE (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW 1. Original Return ^ 4. Limited Estate O g Decedent Died Testate (Attach Copy of Will) ^ 9. Litigation Proceeds Received Spouse's First Name THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-13-82) 4a. Future Interest Compromise ~ 5. Federal Estate Tax Return Required (date of death after 12-12-62) ~ Decedent Maintained a Living Trust ~ 8. Total Number of Safe De osit Boxes ^ (Attach Copy of Trust) P ^ 10. Spousal PovertyY Credit ldate of death 11. Election to tax under Sec. 9113 A between 12-31 51 and T-1-95) ^ (Attach Sch. O) ( ) MI MI CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number EDWARD P SEEBER 717 533 3280 First line of address SUITE C400 Second line of address 555 GETTYSBURG PIKE City or Post Office MECHANICSBURG State ZIP Code PA 17055 REGISTER OF IQ1d.LS USE O~X a ~1 -~ r c__ r7l-~ ti,,, ;, _ ; 7 f"- ~ - - .- -. ~ ~ f '~ i DAT ` It@D C=j ~~ .t? ~''~ r-~-~ C% .> r~.~ `~~ --L7 r-n i T -_ i 1 r~:rl ~~ Correspondent's a-mail address: 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. Declaration of preparer other than the personal representative Is based on all information of which preparer has anv knowledge. CP'E:-- ~3-~ ADDRESS 75 Part id a Circle Carlisle PA 17013 SIGNATURE F REP E ER THAN REPRESENTATIVE DATE ~- Edward P. Seeber s' 7 ' i ~, Suite C-400, 555 Gettysburg Pike, Mechanicsburg, PA 17055 Side 1 1505610143 Joan Beattie 1505610143 J ~--'. -l~j ~ ~. REV-1500 EX oe~der,c~sNema: Rudberg, Theodore Decedent's Social Security Number 173 30 2229 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. 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous coq Probate Property (Schedule G) u Separate Billing Requested............ 7. 25 , 828.67 8, Total Gross Assets (total Lines 1-7) ..................................................................... 8. 25 , 828.67 9. Funeral Expenses & Administrative Costs (Schedule H) ............................... ........ 9. 15.0 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ...................... ........ 10. 11. Total Deductions (total Lines 9 & 10) ........................................................... ........ 11. 15.00 12. Net Value of Estate (Line 8 minus Line 11) .................................................. ........ 12. 25 , 813.67 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. 25 , 813.67 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15 (a)(1.2) X .00 16. Amount of Line 14 taxable 0 _ 0 0 16. at lineal rate X .045 17. Amount of Line 14 taxable 0 . 0 0 17. at sibling rate X .12 18. Amount of Line 14 taxable 2 r.~ ~ g2 8 , 67 18. at collateral rate X .15 19. Tax Due ................................................... .............................................................. . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 1505610243 150561D243 0.00 0.00 0.00 3,874.30 3,874.30 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-08-0819 DECEDENT'S NAME Rudberg, Theodore STREET ADDRESS 75 Partridge Circle CITY Carlisle STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount (1) Total Credits (A + B) (2) 3. Interest (3) 4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2 Line 20 to request a refund 3,874.30 444.55 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 4,318.85 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; or ............................................................................................................... x 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? .................................................................................................................... x 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? .................................................................................................................. ~ ^ 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. Rev-1510 EX+~6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Rudberq, Theodore 21-08-0819 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE OF TRANSFERSATTACiiTA COPYEOF TIE DEIED ~OR REAEESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST ( EXCLUSION IF APPLICABLE) TAXABLE VALUE 1 Joan Beattie -cash gift made on 4/3/08 6,000.00 100.000% 3,000.00 3,000.00 2 Joan Beattie -cash gift made on 7/27/08 7,500.00 100.000% 0.00 7,500.00 3 Joan Beattie -cash gift made on 3/1/08 149.00 100.000% 0.00 149.00 4 Joan Beattie -cash gift made on 4/14/08 14,000.00 100.000% 0.00 14,000.00 5 Joan Beattie -cash gift made on 4116/08 788.44 100.000% 0.00 788.44 6 Joan Beattie -cash gift made on 4117/08 34.00 100.000% 0.00 34.00 7 Joan Beattie -cash gift made on 7/17/08 357.23 100.000% 0.00 357.23 TOTAL (Also enter on Line 7, Recapitulation) I 25,828.67 (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 G (Rev. 6-98) REV-1151 EX+ (10-06) COMMONEWEALTH OF PENN YLVANIA IN RESIDENCY D ~ DEN~RN SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Rudberg, Theodore 21-08-0819 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT N MBER A. FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(sl Commission paid 2. Attorney's Fees 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zio Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Adm inistrative Costs 15.00 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 15.00 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 Rudberg, Theodore 21-08-0819 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 Register of Wills, Cumberland County -filing fee for supplemental Return 15.00 H-B7 15.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) REV-1513 EX+ (11-OS) SCHEDULE J COMMNHERITANCE Tq~P RETURNANIA BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER rcuaper I neoaore 21-08-0 819 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) oN T s s I TAXABLE DISTRIBUTIONS [include outright spousal ~ distributions, and transfers under Sec. 9116 a 1.2 1 Joan Beattie Friend Gifts 25,813.67 75 Partridge Circle Carlisle, PA 17013 Total 25,813.67 Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 150 0 cover sheet, as a r o riate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) JAMES SNIl'IT-~ DIEfTIIZICK & CONNELLY LLP Cheryl L. Baker, CP Certitied Paralegal clb@jsdc.com July 5, 2012 r~.o pox ~;~o HFi3sfic~ ran ~~,~~~.~ , ~~~., ~ . Glenda Farner Strasbaugh, Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Re: Estate of Theodore Rudberg File No. 2008-00819 Dear Ms. Farner Strasbaugh: Enclosed are the following documents to be filed in the above-referenced Estate: GARY ~. JAMES 1. An on final and two 2 co ies of the Penns lvania Inheritance Tax Return. g ~) p y MAx J. SMT"' JR. Jo"N J. CONNELLY, JR. 2. An original and one (1) copy of the Status Report. AM s A.sPA EERIOK s i 3. A check made payable to the "Register of Wills, Cumberland County" for MATT"EW c"ABAL, ~~~ $15.00 representing the filing fee for the Supplemental Return. Eow o P HEEBER Agent" for $4 318 4 A check made able to the "Re ister of Wills 85 a s°SAN M. K°~ AsK° , . g , . p y representing the additional inheritance tax due. COURTNEY K. RGWELL KIMBERLY A. BONNER KAREN N. CONNELLY Please time-stamp the extra copies and return them to me in the enclosed self-addressed, CHRISTINE T. BRANN JESSICA E. LGWE stamped envelope T oM~s ~ CAR GUT, JR. . RALPH M. SALVIA If you have any questions, please feel free to contact me. TERESA M. REIFSNYDER JAMES ~. Y°DNG OF COUNSEL: SlnceY.el 1 GREGORY K. RICHARDS y' BERNARD A. RYAN, JR. .TAMES, SMITH, DIETTERICK & CONNELLY, LLP ~% - - Ch aker, CP C rtifi Paralegal Enclosures cc: Joan Beattie, Executrix Reply to: Suite C-400 555 Gettysburg Pike Mechanicsburg, PA 17055 Direct Dial: 717-298-2094 Direct Fax: 717-298-2095 n ~ _ry r-n c ~ (,, ~ C,; nL.`: ~. n --~, ,_ ~, c.._ ~.. r- t rn ~;< -, t'T~ `.~ ~._ j ~-,~ ' r~_.. i f~..T:t ~.~ ~ ~, ';.; ,.._. r~'~GIS. ER t ,.~. ~_,~ z .-~ ~ r ~~°~~ ~~ ,; ~~ _ i~HAN'S ~'t' BERLANL .,; ''-'a -, '' a ~ ~ ._ ~ ~ - ~, ~ ~-' ~ __ ° r _ ~ m o r~ x~ ~9 x 0 =_ ~ - ~ ~ ~ m ~ o o ~_ ~ ~ ~ __ ~ ~ 9 ~ ~ ,_, ~ ~ ~"" ~ "'~ C7 `~ O = x 0 m ,~ ~-~ '~~ .~~'4