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Home My WebLink About07-26-12 (2) 1505610105 1 EX (02-1 REV- i ~OO 1) (FIj ~ ~ ~ PA Department of Revenue OFFICIAL USE ONLY pennsylvania Bureau of Individual Taxes ,~ County Code Year File Number INHERITANCE TAX RETURN PO BOX 28o6oi 21 ' 12 0548 Harrisburg, PA 1128-0601. RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYW '.. 144-12-2910 ' 05/01/2012 '' 04/13/1920 Decedent's Last Name Suffix Decedent's First Name MI REISMAN ', BURTON (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 (~ 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) OD 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (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 Keith O. Brenneman (717) 697-8528 First Line of Address 44 West Main Street Second Line of Address City or Post Office State ZIP Code Mechanicsburg PA !.27055 Correspondent's a-mail ad REGISTER OF WILLS USE ONLY r-.z C7 ,^.a `.. ~ r' 3 ~, c~_ `__ ~-~ I_._ . ~ r-- _ ~~ ~G.. ~.~ . U ~~i D Eq :-;•;. 'Z, ^._ -- .. [ ~• ~1 n . l` c-- :' 7`1 i.%~ ~ --~ 1 Under penalties of perjury, I Clare that have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it i rrect and co ete. Decla ion of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNA RE OF SON RE NSIBLE FOR FILING RETURN DATE Executor ~ oz's ~ Z ADD f 05 Gettys rg Road, Mechanicsburg, PA 17055 SIGNAy~ E OF PREPARER OTHER THAN REPRESENTATIVE DATE (~i-L, 7C~~~r~_ ADDRESS 44 West Main Street, Mechanicsburg, PA 17055 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610105 1505610105 t~ REV-1500 EX (FI) Decedent's Name: BUftOrl RelSrtl8rl RECAPITULATION 1505610205 Decedent's Social Security Number 144-12-2910 1. Real Estate (Schedule A) .......................................... ... 1. '', 213,400.00 2. Stocks and Bonds (Schedule B) .................................... ... 2. ', 64,642.54 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. "~ 6,250.00 6. Jointly Owned Property (Schedule F) O Separate Billing Requested .... ... 6. 1,250.90 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property 26 667 44 (Schedule G) O Separate Billing Requested..... ... 7. , . 8. Total Gross Assets (total Lines 1 through 7) .......................... ... 8. 312,210.88 9. Funeral Expenses and Administrative Costs (Schedule H) ................ ... 9. ', 19,570.37 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ............ ... 10. ' 71,51 1.85 11. Total Deductions (total Lines 9 and 10) .............................. ... 11. ' 91,082.22 12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. " 221,128.66 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. ' 221,128.66 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 45 221,128.66 ' 16. ' 9,950.79 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.' 9,950.79 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 L 1505610205 1505610205 REV-1500 EX (FI) Page 3 Decedent's Complete Address: File Number 21-12-0548 DECEDENT'S NAME Burton Reisman STREET ADDRESS 4705 Gettysburg Road CITY Mechanicsburg STATE PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 523.71 3. Interest 4. If 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. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (1) 9, 950.79 Total Credits (A + g) (2) 523.71 (3) (4) (5) 9,427.08 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 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 consitleration? .............................................................................................................. ^ 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 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 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(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 at least one parent in common with the decedent, whether by blood or adoption. REV-1502 EX+ (11-08) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF FILE NUMBER BURTON REISMAN 21-12-0548 All real property owned solely or 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 willing 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 Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1 ~ I All that certain tract of land improved with a residential dwelling on 2.60 acres of land located in Lower Allen Township, Cumberland County, Pennsylvania, known as 4705 Gettysburg Road, Mechanicsburg, Pennsylvania (assessed value - $213,400; common level ratio factor at time of death -1.00): 213,400.00 TOTAL (Also enter on Line 1, Recapitulation.) I $ 213,400.00 If more space is needed, insert additional sheets of the same size. REV-1503 EX+ (~-11) ~i ~ Pennsylvania SCHEDULE B ~: DEPARTMENT OF REVENUE INHERITANCETAXRETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF BURTON REISMAN FILE NUMBER 21-12-0548 All property jointly owned with right of survivorship must be disclosed on Schedule F. If more space is needed, insert additional sheets of the same size REV-i5o8 EX+ (ii-io) ~ pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: BURTON REISMAN 21-12-0548 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. REV-15o9 EX+ (oi-io) ~'.,~ pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: BURTON REISMAN 21-12-0548 SCHEDULE F JOINTLY-OWNED PROPERTY If an asset became jointly owned within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A• David L. Reisman 4705 Gettysburg Road, Mechanicsburg, PA 17055 Son B' Anita Reisman C. JOINTLY OWNED PROPERTY: 4705 Gettysburg Road, Mechanicsburg, PA 17055 Daughter-in-law ITEM NUMBER LETTER FOR JOINT 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 VALUE OF ASSET % OF DECEDENT'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1. A, 04/01/10 Susquehanna Valley F.C.U. Savings Account 2,995.52 33 3 998.51 B. . 2, A, 04/01110 Susquehanna Valley F.C.U. Checking Account 757.18 33.3 252.39 B. TOTAL (Also enter on Line 6, Recapitulation) $ 1,250.90 If more space is needed, use additional sheets of paper of the same size. REV-1510 EX+ (08-09) ~-~ SCHEDULE G I, pennsylvania '~ DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCETAxRETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER BURTON REISMAN 21-12-0548 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE i• Aviva Life and Annuity Company, Non-Qualified Individual Annuity 26,667.44 100 -- 26,667.44 Beneficiary: David L. Reisman, son of Dececent Date of Transfer: May 1, 2012 (date of death) 2 Veterans' Administration Life Insurance Policy 20 000 00 100 0 0( , . 101 . Beneficiary: David L. Reisman, son of Decedent Date of transfer: May 1, 2012 (date of death) TOTAL (Also enter on Line 7, Recapitulation) $ 26,667.44 If more space is needed, use additional sheets of paper of the same size, REV-1511 EX+ (10-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER BURTON REISMAN 21-12-0548 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Bitner Funeral Home -funeral, Rabbi fee and temple 8,500.47 2. Headstone 2,400.00 B. 1 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address 2. 3. 4 5 6 7 City Year(s) Commission Paid; 3,500.00 Attorney Fees: Snelbaker & Brenneman, P. C. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) 3,500.00 Claimant David L. Reisman Street Address 4705 Gettysburg Road city Mechanicsburg state PA zIP 17055 Relationship of Claimant to Decedent _ __ Probate Fees: $273.50; additional probate fee $100.00 373.50 Accountant Fees; miscellaneous filing fee; reserve 750.00 Tax Return Preparer Fees: 250.00 Advertise Grant of Letters: Cumberland Law Journal ($75.00); The Sentinel ($221.40) 296.40 State ZIP TOTAL (Also enter on Line 9, Recapitulation) $ 19,570.37 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (12-OB) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER BURTON REISMAN 21-12-0548 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) pennsylvania SCHEDULE ~ ~ . DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: BURTON REISMAN 21-12-0548 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1• David L. Reisman Son 100% 4705 Gettysburg Road, Mechanicsburg, PA 17055 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF 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: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I $ If more space is needed, use additional sheets of paper of the same size. LAST WILL AND "1'I/STAMEN°I' ~n~, I, BURTON REISMAN, of the Township of Lower Allen, County of Cumberland and Commonwealth of Pernisylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this as and for my Last Will and Testament, hereby revoking and malting void all former wills and codicils by me at any time heretofore made. FIRST. I order and direct that all my just debts and funeral expenses be paid by my Executor or Executrix, as the case may be, hereinafter named, as soon as conveniently may be done after my decease. SECOND. I give, devise and bequeath all the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever and wheresoever situated unto my son, namely DAVID L. REISMAN, absolutely and in fee simple, if he survives me. THIRll. If my sou, namely, DAVID L. REISMAN, does not survive me, Q~en and iu that event, I order and direct that my said residuary estate be distributed and disposed of as ~ Follows: A. I give and devise my real estate situated in Lower Allen 'Township, Cumberland County, Pennsylvania, know and numbered as 4705 Old Gettysburg Road, wlto my daughter-in-law, namely, ANITA D. REISMAN, in fee simple, if she swvives me. B. I give, devise and bequeath all the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever and wheresoever situated in equal shares unto my four (4) grandchildren, namely, DANIEL L. REISMAN, SABRA L. REISMAN, SHAINA E. REISMAN and MARY P. REISMAN, share and share alike, absolutely and in fee simple. If any of the foregoing named persons should predecease me and leave lawful issue to survive me, I order and direct that LAW OFFICES SNELB AKER 8c BRENNFM AN. P.C. the foregoing share olmy residuary estate shall be distributed unto said issue per stripes by representation and not per capita. LASTLY. I nominate, constitute and appoint my son, nan~ely, DAVID L. REISMAN, to be the Executor of this, my Last Will and Testament, but if for any reason he should fail to qualify as my persona] representative or cease so to serve, then and in that event, I Zominate, constitute and appoint my granddaughter, namely, SABRA L. REISMAN, to be the Executrix hereof, each and both to serve without bond or other security as a condition of qualification as my personal representative. IN WITNESS WHEREOF, I, BURTON REISMAN, have hereunto set my hand and seal to this, my Last Will and Testament which consists of two (2) typewritten pages to each of which I have affxed my signature this 23rd day of February, Two Thousand Twelve (2012). 1-~ic•~/~ic~ I ``'"",."- (SEAL) Burton Reisman The preceding instrument, consisting of this and one (1) other typetinitten page, each identified by the signature of the Testator, was on the date thereof signed, sealed, published and declared by BURTON REISMAN, the Testator therein named, as and for his Last Will and Testament, in the presence of us, who, at his request, in his presence Auld in the presence of each other, have subscribed our names as witnesses hereto. LAW OFFICES SNELBAKER 8( BRENNEM AN, P.C. ~7~ ~OMMONWEALTI-I OF PENNSYLVANIA) OUNTY OF CUMBERLAND SS. We, BURTON I21/1SMAN, RICl--TARO C. SNELBAKER and SANDRA K. SHOWERS, ~~ Testator Witness Witness he Testator and the witnesses, respectively, whose names are signed to the attached or foregoing nstrument, being lirst 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 Testator, signed the Will as a 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. Subscribed, sworn to and acknowledged before me by BURTON REISMAN, the Testator, and subscribed and sworn to before me by RICHAILD C. SNELBAKER and SANDRA K. SHOWERS, witnesses this 23rd day of February, 2U] 2. ~ ~ J ~ l Notary Public ~~ LAW OrFIC:ES SNELBAKER F3( BRENNEMAN. F.C. CUMMUNWEALTH OF PENNSYLVANIA No[adal Seal Susan L Matrazi, Notary Publk Medwnlc5burg Boro, Cumberland County My Commissbn Expires Nw. 24, 2015 MEMBER. F'ENNMVPNI.-. ?SSOC~ATION OF NOTARIES