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Home My WebLink About11-16-12 J 1505610190 REV-1500 ~` (°'-'°' OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN Po Box zaosol 2 1 1 2 1 0 8 0 Harrisburg PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMODYYVY Date of Birth MMODYYYY Decedent's Last Name Suffx Decedent's Firs t Name MI R E S S L E R L I L L I A N E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffx Spouse's First Name MI RESSL E R WI L L I A M O 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 4. Limited Estate ^X 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (dale of death between 12-31-91 and 1-1-95) 3. Remainder Retum (date of death prior to 12-13-82) 5. Federal Estate Tax Retum Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number M U R R E L WA L T E R S I I I ESQ ~?_ ~., i r - First line of address < ~ m ~i,_ 5 4 E MAI N STREET "~_' ; Second line of address 2 ~~~ ~-? C'T City or Post Office State ZIP Code _ DATE FILED M E C H A N I C S BURG P A 1 7 0 5 5 Correspondent's a-mail address ~r, c r. ~ r_~ J ( ': m T Under penalties of perjury, I declare that hav ezami d this return, Including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and comp te. clar n reps other than the personal representative Is based on all information of which Dreparer has a knowl ge. SIGNATURE OF PERS PO B OR I ING RETURN DAT ~ `~ 7 / ~ ADDRESS MURREL R. W TERS. I, ESQ 54 E. MAIN ST. MECHANICSBURG PA 17055 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE PLEASE USE ORIGINAL FORM ONLY 1505610190 Side 1 1505610190 1505610240 REV-1500 EX Decedent's Social Security Number Decedents Name: LILLIAN E. RESSLER 1 8 3 2 0 3 8 0 9 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 and Notes Receivable (Schedule D) .......................... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers & Miscellaneous N -Probate Property (Schedule G) ~ Separate Billing Requested ....... 7. 8. Total Gross Assets (total Lines 1 through 7) ........................... 8. 9. Funeral Expenses and Administrative Costs (Schedule H) .................. 9. 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............. 10. 11. Total Deductions (total Lines 9 and 10) ............................... 11. 12. Net Value of Estate (Line B minus Line 11) ........ ............. ..... .. 12. 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. 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.z)x0 _ 3 5 9 7 4 6. 8 9 1s. 16. Amount of Line 14 taxable at lineal rate X .0_ 0 0 0 16. 17. Amount of Line 14 taxable 0 0 0 17 at sibling rate X .12 . . 18. Amount of Line 14 taxable 0 0 0 at collateral rate X .16 18. 19. TAX DUE ...................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 1505610290 Side 2 3 6 0 8 8 6. 3 9 3 6 0 8 8 6.3 9 1 1 3 9. 5 0 1 1 3 9. 5 0 3 5 9 7 4 6.8 9 3 5 9 7 4 6.8 9 0. 0 0 0. 0 0 0. 0 0 0. 0 0 0. 0 0 1505610240 J REV-1500 EX Page 3 File Number ~n n~ nnen Decedent's Complete Address: '""" DECEDENT'S NAME LILLIAN E. RESSLER _ ___ STREET ADDRESS 1106 MUSKET LANE CITY STATE ZIP MECHANICSBURG PA 17050 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments 8. Dlscounl 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) 0.00 Total Credits (A+B) (2) 0.00 (3) (4) 0.00 (5) 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 : ................................................................. ..... ^ ^X b. retain the right to designate who shall use the property transferred or its income : .......................... ..... c. retain a reversionary interest: or .....................................7 ................................................... ...... ^ ^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 consideration7 ................................................................................. ...... ^ 0 3. Did decedent own an "intrust far" orpayable-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 properly, which contains a beneficiary designation? ............................................................................................ ...... ^ ^X 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 dales 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 far 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)]. 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-1508 EX+ (11-10) Pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS, 8r MISC. INHERITANCE TAXRETURN PERSONAL PROPERTY RESIDENT DECEDENT FILE NUMBER: LILLIAN E. RESSLER 21 12 1080 Include the proceeds of litgation and the date the proceeds were received by the estate. All propeRy jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH t. MORGAN STANLEY 360,886.39 INVESTMENT ACCOUNT TOTAL (Also enter on Line 5, Recapitulation) ~ $ If more space is needed, insert additional sheets of paper of Ne 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 LILLIAN E. RESSLER 21 12 1080 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) MURREL R. WALTERS, III, ESQUIRE Street Address 54 E. MAIN STREET city MECHANICSBURG State PA zIP 17055 Year(s)CommissionPaid: (RENOUNCED) p. AttomeyFees: MURREL R. WALTERS, III 3. Family Exemption: (If decedenPS address is not the same as claimant's, attach explanation.) Claimant Street Address City State Relationship of Claimant to Decedent 4. Probate Fees: REGISTER OF WILLS OF CUMBERLAND COUNTY 6 Accountant Fees: 6. Tax Retum Preparer Fees: 7 700.00 ZIP 439.50 TOTAL (Also enter on Line 9, Recapitulation) I $ If more space is needed, use additional sheets of paper of Ne same size. REV-1512 EX+ (12-08) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF LILLIAN E. RESSLER 21 12 1080 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unrelmbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH TOTAL (Also enter on Line t0, Recapitulation) I $ It more space is needed, insert additional sheets of the same size. REV-1513 EX+(01a O) pennsylvania ~ SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE Of: LILLIAN E. RESSLER 21 12 1080 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 pnclude ouVight spousal disMbulions and transfers under Sec. 9116 (a)(1.2).] 1. WILLIAM O. RESSLER Spousal 1106 MUSKET LANE MECHANICSBURG, PA 17050 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. 1. B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 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.