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HomeMy WebLinkAbout12-05-12 (2) J REV-1500 EX (01.10) 1505610140 PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg PA 17128-0601 RESIDENT DECEDENT 2 1 1 2 1 1 0 3 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 9 4 2 8 7 7 6 3 0 9 2 7 2 0 1 2 0 2 1 6 1 9 3 0 Decedent's Last Name Suffix Decedent's First Name MI L E N H A R D T I R E N E (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 ❑X 1. Original Return ❑ 2. Supplemental Return ❑ 3. Remainder Return (date of death prior to 12-13-82) ❑ 4. Limited Estate ❑ 4a. Future Interest Compromise (date of ❑ 5. Federal Estate Tax Return Required death after 12-12-82) ❑ 6. Decedent Died Testate ❑ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) ❑ 9. Litigation Proceeds Received ❑ 10. Spousal Poverty Credit (date of death ❑ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number J A C Q U E L I N E A- K E L L Y 7 1 7 5 4 1 5 5 5 0 REG , ER OF WILLj4E OtbY C-3 n :z7 ,p First line of address ~ 8 4 5 S I R T H O M A S 0 0 0 R T a M Second line of address C~ ?7 a t S U I T E 1 2 PP' City or Post Office State ZIP Code _ :DATE FIL rt _ttl H A R R I S B U R G P A 1 7 1 0 9 Correspondent's e-mail address: JACKIEJLB@VERIZON.NET Under penalties of perjury, I declare that 1 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 any knowledge. SI ATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE J ADDRESS 105 ARNOLD ROAD ENOLA PA 17025 SIG ATURE OF P EPARE OT AN REPRESENTATIVE 1.2 DATEy A RES 845 SIR THOMAS COURT, SUITE 12 HARRISBURG PA 17109 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 J 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: IRENE LENHARDT 1 9 4 2 8 7 7 6 3 RECAPITULATION 1. Real Estate (Schedule A) 1. 2. Stocks and Bonds (Schedule B) 2. 1 9 6 7. 7 6 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. 3 9 2 . 7 9 6. Jointly Owned Property (Schedule F) ❑ Separate Billing Requested 6. 7. Inter-Vivos Transfers & Miscellaneous N -Probate Property (Schedule G) b Separate Billing Requested 7. 7 1 5 3 0. 8 0 8. Total Gross Assets (total Lines 1 through 7) 8. 7 3 8 9 1. 3 5 9. Funeral Expenses and Administrative Costs (Schedule H) 9. 1 1 4 4 9 . 9 7 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule 1) 10. 4 0 . 0 0 11. Total Deductions (total Lines 9 and 10) 11. 1 1 4 8 9. 9 7 12. Net Value of Estate (Line 8 minus Line 11) 12. 6 2 4 0 1. 3 8 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. 6 2 4 0 1. 3 8 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 _ 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .045 6 2 4 0 1. 3 8 16. 2 8 0 8. 0 6 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18. 0. 0 0 19. TAX DUE 19. 2 8 0 8• 0 6 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 L 1505610240 1505610240 J REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 12 1103 DECEDENT'S NAME IRENE LENHARDT STREET ADDRESS 1100 Grandon Way CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 2,808.06 2. Credits/Payments A. Prior Payments B. Discount 140.40 Total Credits ( A + B) (2) 140.40 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (3) Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 2,667.66 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; ❑ ❑X c. retain a reversionary interest; or ❑ ❑x d. receive the promise for life of either payments, benefits or care? ❑ ❑X 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? ❑ 0 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? ❑ 0 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(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-1503 EX + (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER IRENE LENHARDT 21 12 1103 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Prudential stock 1,967.76 36 shares @ $54.66/share TOTAL (Also enter on line 2, Recapitulation) $ 1,967.76 (If more space is needed, insert additional sheets of the same size) REV-1508 EX+ (11-10) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: IRENE LENHARDT 21 12 1103 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. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Wells Fargo checking account 147.18 Account No. XXXXXXXXX1468 2. Sovereign checking account 17.46 Account No. *7839 3. PSS World Medical, Inc.; refund 39.00 4. Emeritus; refund 142.00 5. AT&T; refund 12.79 6. Omnicare; refund 34.36 TOTAL (Also enter on Line 5, Recapitulation) $ 392.79 If more space is needed, insert additional sheets of paper of the same size REV-1510 EX+ (08-09) pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER IRENE LENHARDT 21 12 1103 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. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH %OFDECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IFAPPLICABLE) VALUE 1. Sovereign checking account 4,536.79 100.00 4,536.79 Account No. 1911044087; made joint with daughter, Ava I. Shaffer, May 2012 2. Sovereign savings account 69,994.01 100.00 3,000.00 66,994.01 Account No. 7673560453; made joint with daughter, Ava I. Shaffer, May 2012 TOTAL (Also enter on Line 7, Recapitulation) $ 71 530.80 If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER IRENE LENHARDT 21 12 1103 Decedents debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Neill Funeral Home, Inc. 7,426.82 2. Old Country Buffet; funeral luncheon 222.65 3. Romberger Memorials; gravemarker inscription 150.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State ZIP Year(s) Commission Paid: 2, Attorney Fees: Jan L. Brown & Associates 3,000.00 3. Family Exemption: (If decedents address is not the same as claimants, attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: Cumberland County Register of Wills 85.50 5 Accountant Fees: 6. Tax Return Preparer Fees: Parks & Company 250.00 7. Cumberland County Register of Wills; additional short certificate 4.00 8. Dauphin County Register of Wills; short certifcate for Peter Lenhardt 6.00 9. Cumberland Law Journal; legal advertising 75.00 10. The Sentinel; legal advertising 200.00 11. Cumberland County Register of Wills; Inventory and ITR filing fees 30.00 TOTAL (Also enter on Line 9, Recapitulation) $ 11 449.97 If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (12-08) pennsylvania SCHEDULE DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES, & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER IRENE LENHARDT 21 12 1103 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Cardiology Diagnostic, LLC; outstanding bill 35.00 2. Sovereign Bank; maintenance fee 5.00 TOTAL (Also enter on Line 10, Recapitulation) $ 40.00 If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: IRENE LENHARDT 21 12 1103 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. Ava I. Shaffer Lineal 62,401.38 105 Arnold Road Sch G property Enola, PA 17025 2. Maria Bretz Lineal 0.00 1400 Pineford Way residuary estate Middletown, PA 17057 3. Katharina Peters Lineal 0.00 6038 Sherwin Court residuary estate Harrisburg, PA 17112 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. $ If more space is needed, use additional sheets of paper of the same size. LL LAST WILL AND TESTAMENT OF IRENE LENHARDT I, IRENE LENHARDT, now domiciled in Dauphin County, Pennsylvania, declare this to be my Last Will and Testament. I revoke all other wills and codicils that I may have previously made. Article I My just debts and expenses of my last illness, funeral, and administration of my estate shall be paid by my Executor from the principal of my residuary estate. as soon as practicable after my death. Article II All inheritance, estate, and succession taxes (including interest and penalties thereon, but not including any generation skipping tax) payable by reason of my death on any property or interest in property, including taxes assessed on jointly held assets and nonprobate assets, shall be paid out of and be charged generally against the principal of my residuary estate without reimbursement from any person. The tax shall be paid and allocated from my residuary estate before my residuary estate is divided into shares for my residuary beneficiaries. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of any property over which I have the power of appointment. - I - Article III I give, devise and bequeath in accordance with any memorandum which I have either handwritten or signed, located with my will or with my valuable papers and found within 30 days of the probate of my will. Gifts may only be to persons who survive me or to organizations which exist at my death, and if there is a conflict, the memorandum having the latest date shall govern. Article IV All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath IN EQUAL SHARES to my daughters, AVA I. SHAFFER, of Cumberland County, Pennsylvania, MARIA BRETZ, of Dauphin County, Pennsylvania, and KATHARINA PETERS, of Dauphin County, Pennsylvania. If any of my beneficiaries predecease me or fail to survive me by thirty (30) days, I give, devise and bequeath his or her share to his or her issue who survive me, per stirpes, or if he or she has no issue, the share(s) are to be added equally to the other shares. Article V I understand and direct that my life insurance, annuities, individual retirement accounts (IRAs), in trust for bank accounts and any other assets on which I may designate a beneficiary will pass to the beneficiaries that I have named and will not be controlled by the distribution provisions of this Will. I also understand and direct that any assets I own jointly with another with rights of survivorship or a presumed rights of survivorship (whether the joint ownership was created before or after this Will) will pass to the surviving joint owner and distribution of such assets will not be controlled by the provisions of this Will. -2- Article VI I nominate, constitute, and appoint my daughter, AVA 1. SHAFFER as Executrix of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of my Executrix, I nominate, constitute and appoint my daughter, KATHARINA PETERS as successor Executrix of my Last Will and Testament. I direct that my Executrix or successor Executrix be permitted to serve without bond and in addition to those powers granted by law, I grant them power to distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed if living. My Executrix or successor Executrix shall receive reasonable compensation for services rendered to my estate. Article VII In addition to the powers conferred by law, I authorize my Executrix and successor Executrix, in her absolute discretion: (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file any federal income tax return for any year for which I have not filed such return prior to my death, -3- (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, (i) to conduct alone or with others, any business in which I am engaged in, or have an interest in at time of my death, 0) to file any qualified disclaimer I could have if living, and (k) to receive reasonable compensation in accordance with their standard schedule of fees in effect while their services are performed. IN WITNESS WHEREOF, I, IRENE LENHARDT, hereby set my hand to this my Last Will and Testament, on Q C ~p 2010. J IRENE LENHARDT In our presence, the above-named IRENE LENHARDT signed this and declared this to be her Last Will and Testament and now at her request, in her presence, and in the presence of each other, we sign as witnesses. Name Address 845 Sir Thomas Court, Suite 12 Harrisburg PA 17109 L ~'~c G 845 Sir Thomas Court Suite 12, Harrisburg PA 17109 -4- I, IRENE LENHARDT, Testatrix, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by IRENE LEN RDT, the Testatrix on V'~o , 2010. N ary P blic IRENE LENHARDT NOTARIAL SEAL JACQUELINE A KELLY Notary Public CITY OF HARRISBURG. DAUPHIN COUNTY My Commission Expires Dec 17, 2011 We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix sign and execute this instrument as her Will; that she signed and executed it willingly as her free and voluntary act for the purposes therein expressed; that each of us in her sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that she was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me by and Jv~(i~ L Witness witnesses, on , 2010. VitneLss X14 N tary blic NOTARIAL SEAL JACQUELINE A KELLY Notary Public - 5 CITY OF HARRISBURG. DAUPHIN COUNTY My Commission Expires Dec 17. 2011 SERRATELLI SCHIFFMAN & BROWN P.C. December 3, 2012 LORI K. SERRATELLI STEVEN J. SCHIFFMAN MICHAEL F. BROWN Register of Wills JOHN D. SHERIDAN' Cumberland County Courthouse F.R. MARTSOLF 1 Courthouse Square, Room 102 SPERO T. LAPPAS Carlisle, PA 17013 CARAA. BOYANOWSKI Re: Philip Mistretta IV Estate PAIGE MACDONALD-MATTHES No. 21-12-0706 MERRITT C. REITZEL JENI S. MADDEN Dear Register: GARTH A. STEPHENSON Enclosed for filing, please find the Inheritance Tax Return with regard to the of counsel (MD k DC bars only) above captioned Estate along with the filing fee of $15.00. NEIL E. HENDERSHOT of counsel 'ADMITTED IN PA R NJ Please time and date stamp the copy and return it to me in the enclosed self- addressed stamped envelope. Thank you, in advance, for your assistance in this matter. Very truly yours, 2080 LINGLESTOWN RD. STE 201 HARRISBURG, PA 1711o-9670 SERRATELLI, SCHIFFMAN & tel717.540-9170 BROWN, PC fax 717-540-5481 WWW.SSBC-LAW.COM k4L-~ 4 L TL Debra A. 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