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HomeMy WebLinkAbout11-16-12 (2)J 1505610105 REV-1500IX(oa11)(FI) OFFICUIL USE ONLY PA Department of Revenue peonsylvaMa County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN ~ (~ qU l PO BOxz8o6o1 RESIDENT DECEDENT ~ -I I Harrisbur , PA 1128-0601 ENTER DECEDENT INFORMATION BELOW Social Securty Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 08/20/2012 03/2311924 Decedent's Last Name Suffix Decedents First Name MI Echard Lester F (N Applicable) Enter Surviving Spouse's Infotmatlon Below Spouse's Last Name Suffx Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WRH THE REGISTER OF WILLS OD 1. Odginal 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 Cretlit (Date of Death O 11. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT- TNIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number Linda M. Echard (717) 991451 First Line of Address 622 Allenview Drive Second Line of Address State ZIP Code PA 17055 REGISTER OF WILLS USE ONLY ~ r..i c_~ r- a <'. ~ w. ~ I ?_c,, e _~7 C~< ~ DA{E~''I[ D -~~- 'mil r~i :°J G> O i.^; _O --i C_. r '1 i T1 c? C7 r''; C~ ' r -n _. -n City or Post Office Mechanicsburg Correspondent's a-mall address: Under penalties of perjury I declare that I hr it is tme, cor2ct and wmplete. Declaration ~' N a C`7 ~~ c--5 Including accompanying schedules end sl e personal representative Is based on all / 4D nd to the best or my xnowledge ano cener, of which preparer has any knowledge. SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE (~ DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY L 1505610105 Side 1 1505610105 J REV-1500 EX (FI) Decedents Name: Lester F. Echard 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. 9 9 ( ) ........................ 4. Mort a es and Notes Receivable Schedule D 4. ... 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E).... ... 5. 6. Jointly Owned Property (Schedule F) O Separate Billing Requested .... ... 6. 7. InterNvos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested..... ... 7. 6. Total Gross Assets (total Lines 1 through 7) .......................... ... 8. 1505610205 Decedent's Social Secudty Number 20,102.00 48,138.00 68,240.00 9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) ............... 10. 11. Total Dedudfons (total Lines 9 and 10) ................................. 11. 12. Net Value of Estate (Line 8 minus Line 11) .............................. 12. 13. Chadtable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........................ 13. 14. Net Value Subjaet to Tax (Line 12 minus Line 13) ........................ 14. 2,146.00 685.00 2,831.00 65,409.00 65,409.00 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 45 16. 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. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L 1505610205 2,943.00 2,943.00 O Side 2 1505610205 J REV-1500 EX (FI) Page 3 n___.a_..a,e /`.......Inn Arlrlruac• Flle Number vca.c..c... v .p...... ..-_----' DECEDENTS NAME Lester F. Echard _ _ STREETADDRESS 304 N. Arch St. _ CITY _~ STATE ZIP PA 17055 Mechanicsburg Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credils/Payments A. Prior Payments _. B. Discount (1) 2,943.00 Total Credits (A + B) (2) 147.00 3. Interest (3) 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 2010 request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 796.00 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: a. retain the use or income of the property transfened ............................................................. 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, benefts or care? ......................................... 2 If death occurred after Dec. 12 1982, did decedent transfer property within one year of death Yes No without receiving adequate consideradon? .............................................................................................................. ^ 3. Did decedent own an "in trust for" or payable-upontieath 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. Far 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)]. Far 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 disdosure 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 asnoted in [/2 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 peroent [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. REV45o8 EX+ (o6-u) Pennsylvania SCHEDULE E DEPARTMENT Of REVENUE CASHr BANK DEPOSITS Ft MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Lester F. Echard 21-12-0941 Include the proceeds of litigation and the date the proceeds were received by the estate. All property joirrtty owned wiM rlgM of survivorship must be discloxd on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPl70N OF DEATH 1. Checking and Savings Accounts ~ PSECU, 1 CredR Union Place, Harrisburg, PA 17110 19,133.00 2. Refund from Canexis for Pre-paid HeaHh Plan Premiums 248.00 3. Cumberland County Veteran's Death Benefit 100.00 q. Catholic Cemetereis Refund for Unused Vault, Pre-paid 405.00 5. Malpezzi Funeral Home Refund for Unused Obituary Fund, Pre-paid 216.00 TOTAL (Also enter on Une 5, Recapitulation) ; I 20,102.00 If more space is needed, use additional sheets of paper of the same size. j i~~; pennsylvania ffl/ DEPARTMENT OF HEVENiIE INHERITANCE TA% RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC.NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Lester F. Echard 21-12'0941 TFIe «HeH,~io m~~~r n. ~„n,NtPred and nled if the answer to anv of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY IN[WDE THE NAME OF THE T0.4NSRalEE, TNEIR 0.ElAT10N5HIPT00E®ENt AND THE DATE DFTAANSFER ATfACNACOPi DF THE OEID FO0. REAL ESTATE. DATE OF DEATH VALUE DF ASSET % OF DECD'S INTEREST EXCLUSION (a Awuuau:) TAXABLE VALUE t. Vanguard Retirement Plan 401K, The Hershey Company 8,791.00 100 8,791.00 Annutty, The Harttord, administered by Janney Montgomery Scott 846.00 32 100 32,846.00 2 , Annuity, MetLife 501.00 6 100 6,501.00 3 , TOTAL (Also enter on Line 7, Recapitulation) ~ I 48,138.00 If more space is needed, use additional sheets of paper of [he same size. REV-1511 EX+ (LO-U9) j`-'li Pennsylvania fii DEPPPTMENT OF REVENUE INHERITANCE TAx RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Lester F. Echard 21-12-0941 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIP110N AMOUNT A. FUNERAL EXPENSES: 1' Obituary in The Paldot News, Harrisburg, PA 468.00 z. Obituary in The Mount Pleasant Jaumal, Mount Pleasant, PA 64.00 s. Catholic Cemeteries, Opening of Grave 900.00 a. Flowers for Burial Service, Royers Flowers, Camp Hill, PA 58.00 s. Family Lunch 87.00 s. Cumberland County ROW Fees 199.00 ~. Cost of Obtaining a Federal Tax ID # 197.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address State ZIP City _ Year(s) Commission Paid: 2. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address State 21P City _ Relationship of Claimant to Decedent - 4. Probate Fees: 5. Accountant Fees: 6. Tax Return Preparer Fees: ~. Estate Notice, The Patriot News, Harrisburg, PA 96.00 B. Estate Notice, The Mount Pleasant Journal, Mount Pleasant, PA 77.00 TOTAL (Also enter on Line 9, Recapitulation) I # 2,146.00 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (12-0ft) Pennsylvania Y7 DEPARTMENT OF REVENUE INHERITANCE TA% RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF rue nuneeK Lester F. Echard 21-12-0941 e......E d.L.e L.,,...d n~ rn. a.cedme prior to death that remained unpaid at the date or death, including unreimburaed medical expenses. If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (O1-10) j ~ Pennsylvania DEPARTMENT OF REVENnE INHERITANCE TA% RENRN RESIDENT DECEDENT SCHEDULE 7 BENEFICIARIES ESTATE OF: FILE nunBEN: Lester F. Echard 21-12-0941 RELAT[ONSHIPTO DEBIT AMOUNT OR SHARE NUMBER NAME ANO ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Nd lLt TYUStee(o) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright sp°usal distributions and transfers under Sec. 9116 (a) (1.2).) 1. Leslie E. Canicato, 2138 Sycamore Dr., Harrisburg, PA 17112 Daughter 25% 2. Linda M. Echard, 622 Allenview Dr., Mechanicsburg, PA 17055 Daughter 25°/D 3. Gregory A. Echard, 8 Logan Dr, Gardners, PA 17234 Son 25% 4. Marcia L. Echard, 520 Misty La., Dauphin, PA 17018 Daughter 25°/D EtiIER DOLLAR AMOUNTS FOR DISTRIBUT10N5 SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. NON-TAXABLE DISTRIBURONS A. SPOUSAL DISTRIBUTIONS UNDER SECFION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. 8. CHARITABLE AND GOVERNMENTAL DISTRiBUilONS: 1. TOTAL OF PART II -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. ~~` ~ILLER ~IPSITT LLC 2153~asa=t~c sweet Camp Flili, YA 17011 717-T37-5400 Fax: 717-737-555 ~vww paattaw.mm LAST WILL AND TESTAMENT OF Lester F. Echard I, Lester F. Echard, of 622 Allenview Drive, Mechanicsburg, Pennsylvania 1.7055 being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking any and all prior Wills and all Codicils made by me at any time heretofore. ITEM 1. I direct that all my legally valid debts, funeral and administration expenses, and inheritance and estate taxes incurred on account of my.death shall be paid by my personal representatives out of my residuary estate as soon after my death as practicable. ITEM 2. No interest of any beneficiary under this will or any Codicil hereto shall be subject to anticipation or voluntary or involuntary alienation. ITEM 3. I give, devise and bequeath all my property, real, personal and mixed, of every nature and wherever situated to my Children, Gregory Echard, Linda Echard, Leslie Carricato and Marcia Echard, absolutely, providinlg that they survive me by a period of at least thirty (30) days. In the event any of my said Children should predecease me, or having survived me should die within thirty (30) days of my own death, I direct that my estate shall be equally distributed to the remaining children in equal shares. ITEM 4: I nominate, constitute and appoint my Daughter, Linda Echard as Executrix of this, my Last Will and Testament. If my Daughter, Linda Echard, does not act or continue to act as my Executrix then 1 nominate, 1 FILLER Llr'SITT LLC ~...:~; ?15T 2wfarket Smet Camp E3i11, PA 1?Dll 71?-?3?-6~OD Faac: ?17--?37-5355 W'WW.p:73TtdL4'.CUISt each as they from time to time deem proper in their sole discretion; F. To compromise any claim or controversy; G. To borrow money from any person or institution, and to mortgage or pledge any or all real or personal property as they in their sole discretion shall choose, without regard for the disposRive provisions of this instrument; H. To carry on any business owned or controlled by me at my death for whatever period of time they shall deem proper, and to do any and all things they deem necessary or appropriate, including the power to incorporate the business, the power to borrow and to pledge assets contained in my estate as security for such borrowing, and the power to dose out, liquidate, or sell the business at such time and upon such terms as my personal representatives shall deem best; ITEM 6. No fiduciary acting hereunder shall be required to post bond or enter security in any jurisdiction. IN WITNESS WHEREOF, I set my hand and seal to this, my Last Will and Testament, is W n day, A ril 06, 2005. , Lester F. chard 3 1Ki~~R LIPSITT u[ 2157 IvL~cket Sfinet Camp Hill . PA 17©11 717-Tt7-6#00 F~c: 7i7 737-b355 ~vwtivpaatlasvwm COMMONWEALTH OF PENNSYLVANIA: ss: COUNTY OF Cumberland: We ij'-~er , L. and ~~ ~ ~~~~,~ ,the witnesses whose names are 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 that time 18 or more years of age, of sound mind and under no constraint or undue influence. Swom to or affirmed and subscribed to before me by kL 9~ec ~L c • and ~m An/~ i~... r~~~ ~ witnesses, this ` . . r . Wednesday, April 06, 2005. o,~n.,.xi L_ .~..lsL.~ Witne ~ ®i~Sa,~ Witness NOTARY PUB .IC My commiss' n expires: NOTAAV.L SEAL JAMES A. MILLEit, Hoary Pub6o Bozo of Camp Hill, CumhattarA Courtly, PA My Co•rmisWOn (=jejNM Apnl 30. 2005 6 MILER ~.IPS~iT LLt 2µ ~ -- ~ - 2157 hiark+et street Camp 1TI1,FA L^011 717-737-5400 Fax: 717-737-5355 xwtivpaatrasv.~orn COMMONWEALTH OF PA: ss: COUNTY OF Cumberland: I, Lester F. Erhard, the Testator whose name is signed to the attached or foregoing instrument, having been duly qualified ac~rding 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. Swom to or affirmed and acknowledged before me by Lester F. Erhard, the Testator, this Wednesday, April O6, 2005. . ~(~ Lester F. E hard NO PU LIC My commis ' n expires: e,,,__ -torwwu r~ ~~ a ~. ~a.r w+s~ r~ Born of CemP HNI, CumbaArd ~' My c~,.+,~,,, ~ so, coos 5 l~liuE~ L~PSirr uc n-~.-, 2163 MarkeE'Stneet Camp HiSi, PA i?011 ?1?-?3?~~06 Fax:?13=r37 _~c365 {4'lYl4:Plai~aK'.CCIi77 The preceding instrument, consisting of this and three (3) preceding typewritten pages, signed at the bottom of each page for security purposes, was on the date thereof signed, published and declared by Lester F. Echard, the Testator herein named, as and for his Last Will and Testament in our presence, who, at his request, in his presence and in the presence of each other, have subs~cr"ib_ed our names as witnesses whereof. ~' ACC!'. C -e-` 1i?1.i WITNESS - Print N e Signature ~ x1151 _'1'nc.~c~r5dc+~x~- Cd;c.+n-~ 11'PaR 17 oli Address A~~~i~R r~ ~/BST WIT -ESSJ- Print me ~~ Signature 01^/~7 ~9 ,i'ET S~ l AmP f~/LC ~ 170 ~/ Address 4 I~ Penrtsyivmda State Employees Gedit Unbn P.O. Box 67013 Harrisburg, PA 1 71 06-701 3 800.237.7326 psecu.com Dired f regardkg P electraric - trmisfer a aocamt errors to the above address. 24702 1 AV 0.350 00.374 00.035 170 P1 316 ESTATE OF I:ESTER F ECHARD LINDA M. ECHARD EXECUTRIX 822 ALLENVIEW DR MECHANICSBURG, PA 17055-8181 rlildPil•I•IIH••u4111•II•illil•6N•H4•IIB•U1414•nh 000451 OS 024796001 D Member Number: 8873"""' Statement Period: 10/15/12 to 10f31/12 Page Number: Regular 1 of 1 Account Balances at a Glance TatalSlwrss: $19,132.86 Total Certifiates: f0.00 Total Loans: $0.00 YEAR TO DATE INFORMATION Description Amount Total Dividends Y~r to Date $1.34 SHARES Posting Effective Dats forts Trangetion Description Trangction Amount New Balance REGULAR SHARE ID 01 10/15 Beginning Balance 0.00 10115 Payment:Klosk 19,132.52 79,132.52 10/75 Withdrawal Fee -1.00 19,131.52 10/15 INITIAL DEPOSIT FEE 10!31 Payment: Dividend 0.150% 1.34 19,132.88 Annual Percentage Yield Eamed 0.150% from 10/15/12 through 10/31/12 Based on Average Daily Balance of 19,131.52 10/31 Ending Balance 19,132.88 Dividend YTD: Year to Date 7-~ CHECKING ID 04 10/15 Beginning Balance 0.00 10/31 Errdktg Balance 0.00 Dividend YTD: Year to Date 0.00 ~ti~