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Home My WebLink About12-06-12 (2) REV-1500Ex,o,-10) 1505610143 PA Department of Revenue pennsssania Bureau of Individual Taxes oEO.a*aEa*~r AEVEx~E Po Box.zaasol INHEI Harrisburg, PA 17128-0601 RE '.NT INFORMATION BELOW Social Security Number Date of Death 04 05 2012 Decedent's Last Name LIEBRUM Suffix OFFICIAL USE ONLY County Catle Year Fila Nombar 121 12 00428 Date of Birth O1 25 1936 Decedent's First Name MI GLENDA g (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 ® g Decetlent Died Testate (Attach Copy of Will) ^ 9. Litigation Proceeds Received Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS ^ 2. Supplemental Return ^ qa Future Interest Compromise (tlate of tleath after 12-12-62) ^ ~ Decetlent Maintainetl a Living Trust (Attach Copy of Trust) ^ 1D Spouael Poverty Cretlit (tlate or Teeth between 12-37-81 and t-1-95) ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 5. Federal Estate Tax Retum Required e. Total Number of Safe Deposit Boxes ^ 71. Election to tax under Sec. 9113(A) (Attach Sch. 0) arvnvcn i - i nr, atV i IVN MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name FREDRICK FARBER Daytime Telephone Number 814 238 0760 RFj~, S' iGR OF WILZS US~`bOY First line of address ~ ~ a r~• c~ ~ %0 110 REGENT COURT SUITE 2 y ~ ~ . x C7 O Second line of address n C7 t? ~ ~ ~ 'T1 "Tt 'rp '~ ' yJ C_ 17 ` s N ;~ rry 'ri ~ e City or Post Office DAT ILED ~ State STATE COLLEGE ZIP Code PA 16801 ~'~ '+7 correspondent's a-mau address: ffa rber@ffa rber.com Under penalties of perjury, I derAare that I have examined this return, it is Vue, correct and complete. Declaretion of preparer other than the inGUding accompanying gchedules and statements, and to the best of my knowledge and belief, personal representaLve is based on all information of whi h SIG OF PERSON R ON~IBLE FO R FILING RETURN ~SP c preparer has any knowledge. ~ q / / DATE , ' rt t~r ~-il'lsiA r bef Apryl L Liebrum I I -3D - 1 "2. 508 Belle THAN Fredrick Farber ~ ADDRESS 110 Regent Court, Suite 202, State College, PA 18801 , Side 1 L 1505610143 1505610143 J PA 18827 J 1505610243 REV-1500 EX oa~aaors Nema. LIEBRUM, GLENDA S Decedent's Social Security Number 210 26 5699 KhGAYITULATION 1. Real Estate (Schedule A) ...................................................................................... .... 1. 149,587.11 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. 3 1 , 7 9 4 . 5 0 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested .......... ... 6. 5 , 0 0 0 . 5 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested .......... ... 7, 2 6 5, 7 0 6. 2 4 8. Total Gross Assets (total Lines 1-7) .................................................................... ... g, 4 5 2, 0 8 8. 3 5 9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... ... g. 2 7 . 8 4 6 . 7 1 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................. ... 10. 11. Total Deductions (total Lines 9 & 10) ................................................................... ... 11, 2 7 , 8 4 6 . 7 1 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... ... 12. 4 2 4 , 2 4 1 . 6 4 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. 4 2 4 , 2 4 1 . 6 4 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal lax rate, or transfers under Sec. 9116 (a)(1.2) X .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 4 2 4, 2 4 1. 6 4 1B, 1 9, 0 9 0. 8 7 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. 1 9, 0 9 0. 8 7 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 1505610243 1505610243 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 12 - 00428 Liebrum, Glenda S STREET ADDRESS 871 Easy Road CITY Carlisle STATE ZIP PA 17015 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 8,000.00 B. Discount 421.05 3. Interest (1) 19,090.87 Total Credits (A+B) (2) 8,421.05 (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box 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. (4) (s) 10,669.82 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 :.................................... x c. retain a reversionary interest; or .................................................................................................................. ^ ^x d. receive the promise for life of either payments, benefits or care? ......................... , . .................................. . ^ O 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... ^ 3. Did decedent own an "intrust 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 c t' b f' on ams a ene iaary designahon? ...................................................................................................................... ~ ^ 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 ears 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) (y.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)1. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, w ether y blood or adoption. COMMONWEFLTH OF PENNSYLVPNIF INHEgITgVCE TW(gEfURN gE510ENT OECEUENT SCHEDULE A REAL ESTATE ESTATE OF Liebrum, Glenda S FILE NUMBER 21 - 12 - 00428 All real property owned solely or as a tenant rn common must be re orted at fatr market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a wilting seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which 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. Include a copy of the deed showing decedent's interest if owned as tenant in common. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 671 Easy Road, Carlisle, PA 17015 149,587.11 ~ TOTAL (Also enter on Llne 1, Recapitulation) I 149,587.11 SCHEDULE E CASH, BANK DEPOSITS, & MISC. CCMIAONWEALTX OF PENNSVLVgNIF PERSONAL PROPERTY INHERITPNCE TAC RETURN flE51DENT DECEDENT ESTATE OF Liebrum, Glenda S FILE NUMBER 21 - 12 - 00428 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Automobile 1, 800.00 2 Jewelry 180.00 3 Soveriegn Checking Account 29,351.00 4 Tax rebate 300.00 5 Insurance refunds 142.00 6 Comcast rebate 21.50 I TOTAL (Also enter on Line 5, Recapitulation) I 31,794.50 SCHEDULE F .EA""DF PE"NSVLVANIA JOINTLY-OWNED PROPERTY IITANCE TA% RETURN iIDENT DECEDENT ESTATE OF FILE NUMBER Liebrum, Glenda S 21 - 12 - 00428 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT Apryl L. Liebrum 506 Belle Ave. Daughter A Boalsburg, PA 16828 JOINTL ITEM NUMBER LETTER DATE FOR JOINT, MADE TENANT JOINT Include name o~Ffina viall n~titu Ion and bank account numbe or similar identifying number. Attach deed forjointly-held real estate. r DATE OF DEATH °~ OF DnTE of DEATR VALUE OF ASSET DECD'S ~ VALUE OF INTEREST oeceDENrs wTEREST 1 A 2010 I First National Bank Account to,oot.oo 50~/a 5,000.50 i I TOTAL (Also enter on line 6, Recapitulation) 5 000.50 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Liebrum, Glenda S FILE NUMBER 21 - 12 - 00428 This schedule must be completed and filed if the answer to any of questio ns 1 through 4 on page 2 is yes. ITEM ~ DESCRIPTION OF PROPERTY k OF NUMBER DATE OF DEATH InduOe the name o/the transferee, weir relationship to tlecetlent ' VALUE OF ASSET antl the date of transfer. Attach a copy of the tleetl for real estat E%CLUSION DECD'S TAXABLE VALUE (IF APPLICABLE) e. INTEREST ~ 1 Jackson National Life Insurance Annuity iss,iss.3a 1pp°/p 159,165.38 2 ~ AXA Equitable IRA i ~ossaoss 100°/p 106,540.86 I SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY TOTAL (Also enter on Ilne 7, Recapitulation) 'i 265,706.24 CCMMCNWEALTH OF PENNSVLVFNIA INHEFITPNCE TP% RETURN RESIDENT DECEDENT ESTATE OF Liebrum, Glenda S SCFEDULEH ~F~U~~E~~QLpDS & .w~nw r rw~ Debts of decedent must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES• DESCRIPTION A. 1 ,Reimbursed to Rory Liebrum B. 1. 2. 3. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Apryl L. Liebrum Street address 506 Belle Ave City Boalsburg state pq zip 16827 i Year(s) Commission paid 2012 Anorney's Fees Fredrick Farber Family Exemption: (If decedent's address is not the same as claimant's, anach explanation) Claimant UM6ER 21-12- AMOUNT 1,364.50 11, 901.00 11, 901.00 a. s. 6. 7. 1 Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Advertise Costs -estimated Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Reimbursed to Apryl Liebrum 222.06 600.00 818.15 TOTAL (Also enter on line 9, Recapitulation) 27,846.71 G Schedule HH COMMONWEALTH OF PENNSYLVANIA ry ~a W~ ~ INHERITANCE TAX RETURN :a.4..~5.~/~~y RESIDENT DECEDENT ~~1111 WWIIYYCC VV~\AA~{JJ ESTATE OF LiebrUm, Glenda S FILE NUMBER - 21 - 12 - 00428 2 PP& L Electnc 240.00 3 I Black's Electric 800.00 Page 2 of Schedule H REV-1613 EX~ (11-08) SCHEDULE) COMMNHERITANCEO AX RETURNANIA BENEFICIARIES RESIDENT DECEDENT ESTATE OF Liebrum, Glenda S FILE NUMBER ~~ _ ~~ _ nnnoc NUMBER _ NAME AND ADDRESS OF PERSONS ( ) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT I Do NOt Llet Truabe(s) SHARE OF ESTATE V' (Words) AMOUNT OF ESTATE ($$$) j, TAXABLE DISTRIBUTIONS[include outright spousal distributions and transfers under Sec. X116 (a) (1.2)] 1 Apryl L. Liebrum Daughter 45 Percent 506 Belle Ave Boalsburg, PA 16826 2 Rory S. Liebrum Son 35 Percent 423 East Lisburn Rd Mechanicsburg, PA 17055 3 Zane Liebrum Grandson 5 Percent 2243 Harn Blvd Clearwater, FL 33764 Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 co ~ h ver s eet, as appropriate. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER 0.00 REV-1613E%+(9~OU) ~ SCHEDULE) COMM ANIA BENEFICIARIES continued NHER TANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Liebrum, Glenda S FILE NUMBER 21 - 12 - 00428 NUMBER ~ NAME AND ADDRESS OF PERSON(S) RELATIONSHIP TO DECEDENT SHARE OF ESTATE (Words) AMOUNT OF ESTATE ($$$) RECEIVING PROPERTY Do NOt Llst Truetee(a( I~ '',TAXABLE DISTRIBUTIONS[include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] i 4 Denver Liebrum I Grandson 15 Percent 2070 S. Druid Circle Clearwater, FL 33764 5 Austin Liebrum Grandson 5 Percent 130 Schreck Alley Lemont, PA 16853 6 Connor Liebrum 'Grandson ~~ 5 Percent I 130 Schreck Alley Lemont, PA 16853 7 , I I i i Page 2 of Schedule J