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HomeMy WebLinkAbout11-30-12J 1505610101 REV-1500 Ext°'-'°' 41 PA Department of Revenue OFFICIAL USE ONLY Pennsylvania Bureau of Individual Taxes County Code Year File Number ..a.M.~ pINHERITANCE TAX RETURN PO BOX z8o6ot Harrisburg, PA 1'7128-o6oi RESIDENT DECEDENT / / ~ 3 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY l a 3 e i 79 3 0 ~ o a S /~~ 9' Decedent's Last Name Suffix Decedent's First Name MI ~, P P ~ ~ ATQ ~ i ~ ~.. . (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 l2-12-82) ~ 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 Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD ~IRECTED~: Name n~~nl,.r,slr io.,h,,..o nihnd,o. -r _ First line of address Second line of address T~,GIlT~OF YU-kS U9FpOtilf i,a~ ~' ' © ~'° z . ~ o~ Q C~ q-~ ~ ' "ri ""nl ~.~> c~ _ _ 3 +t ;JiJ 1. ~; P"1't J City or Post Office State ZIP Code I DATE FILED .,fie ~~ ,sar,.: C k~ ~~ ~ spa fir.. ~~~ i 7 o s y 3 s M1..pMp r.ATA Correspondent's a-mail address: C~~III~~s3 ~~ Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, co ct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNAr RE F PERSON RE~O E FOR FILING RETURN DATE ADDRESS NA T.e/C/.4 ~' ~iPPE~e r ~/o ,E /oo~t/end offs, /Ilcchan:esba.y, P~ i 7o,s,5- SIGNATURE C~P~(EPARF~l OTHE~l'7HANESF~AfiNE~~_ DATE ADDRESS CHA'R1FS ~. ~H/EZ~S ,7~ (Q (~op~ir ~iqq~ /yJ , ~,~~~+s6w~, .o/~ /7o SS PLEASE USE ORIGINAL FORM ONLY Side 1 1505610101 1505610101 J Lsns61n1^5 REV-1500 EX /~.~ / / Deced9entJ^s Social Security Number Decedent's Name: / yR,l'~I ~~ 4. L/P~cr~j ~ _ ~ / / T ~~ ~ I RECAPITULATION 1. Real Estate (Schedule A)............ 1. + ~ d 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. 3 D S 7 ~ ~ ,! ~ 6. Jointly Owned Property (Schedule F) ®Separate Billing Requested .. 6. / ~~ ` ~ G 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property d 7 Q t~ ..... (Schedule G) Separate Billing Requeste . e 8. Total Gross Assets (total Lines 1 through 7) 8. v S / / x ~ ` ~ / 9. Funeral Expenses and Administrative Costs (Schedule H). 9. 3 '$ Q ~ • rj 0 ..', 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 10 + D' ~ 11. Total Deductions (total Lines 9 and 10) ... 11. 3 ~f p I + ~(' ': n~ *' 12. Net Value of Estate (Line 8 minus Line 11) 12 ~~ ~ f I 9 ec J + 7 .3 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 13 ,,rrSS 0 e an election to tax has not been made (Schedule J) . V 14. Net Value Subject to Tax (Line 12 minus Line 13) 14. p ~ 4 ` 3 •~ 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~ $ I Q g 3 7 3 15. , p o 16. Amount of Line 14 taxable at lineal rate X .0 ~' s a C~ 16. .+~ a s 0 ~t~: ~ ,,~ ,,, 17. Amount of Line 14 taxable + ~ ~ 17 " ~° ~ at sibling rate X .12 ~ ~ ~ ~~ ~ ~~~ ~ ,~. ~ ~ ~~ ~ ~-1.n ~ ~~~~~ 18. Amount of Line 14 taxable • ~ ~ 18 ! ®'.Q at collateral rate X .15 . ~~ . . 19. TAX DUE .. ...................... 19. lr~ : L- 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT CD Side 2 15^56101^5 15056101^5 REV-1500 EX Page 3 Fite Number ~~~ ~~ _ .7 O (J Decedent's Complete Address: DECEDENT'S NAME ~~r///J L ~ ~i~J~OrL~ ~r STREETADDRESS ~/0 ~ ~p ~ ~~~ ~ ~~ CITY STATE - - ~ ZIP- _ - _ /jlec~i4a/csda _~ ,d~ /7o.ss Tax Payments and Credits: 0 1. Tax Due (Page Z, Line 19) (1) 2. CreditslPayments D A. Prior Payments B. Discount -_ ~ -_ - -- O Total Credits (A + B) (2J 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 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) ~ Make check payable to: REGISTER OF WILLS, AGENT. ,. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS t. 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; or .................................................................................................................... ...... ^ 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 consideration? ........................................................................................................ ...... ^ 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,~nnuity or other non-probate pro a y, which ~~ ............................... contains a beneficiary designation? ....~.S.~,L...i~ .... /1Qt....Qq....,S~~.R. ~.:... ...... ® ^ 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}J. For dates of death on or after Jan. t, 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(aj(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)]. 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 FJ(. (197) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER ~. ~ pptmt, Marl,n ~-, ~r ~/- /a-3~~ Indude the proceeds of litigation and the date the proceeds were received by the estate. All property joinUyowned with the right of survivorship must be discbsed on Schedule F. fTEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH PNC ~OANK ee~ti~car mfg ~Oos,'t ,~ .3./ 003 s~~7i ~So, 5'oi. 9s ?, Snl', RCG/: 76 d. c.q(. on Zf~/f1 /Yp. / ~/ / , co ~SGG va~K4~on ~ef/tr s~c/~tc,/ier/) ~.ze!>e noti. A7rrd ~%in oe Y~/u4~vn /e>f'`~/' is er~t'reh~s p~~. ~,x{~,r ;f ;s ~.~` /•stc~ as a~ csftifa assGf 3, Svvere;r~„ 3knk i,mG ~s;f st 05755~f ~3oz ¢3S X79, S3 v '~. Zpf' acc~: fD d. o. ~ o~ ~r~ix Na.3 f S. 7S eStL ~p~K4~0/l /E~G/^ 4~4C~e4 TOTAL (Also enter on line 5, Recapitulation) I $ d'f 7 98, a3 (If more space Is needed, Insert addltlonal sheets of the same size) Apr. 19. 2~1~ iC:~6A"u9 PNC BANK ~~ t ~an1N6TF1Ew1-Y April 19, 2012 Charles E Shields III Esq. 6 Clouser Rd Comer of Trindle & Clouser Rds Mechanicsburg, PA 17055 RE: Marlin L Lipper SSN: 192-30-2t 79 DOD: 03-03-2012 Dear Mr. Shields: No. h4h1 P. 1/1 ~~[ ~`~!9/iv In response to your request for Date of Death (DOD) balances for the customer noted above, our zecords show the following: Certificate of Deposit Account# 31100357671 MARLIN L LIPPERT DOD balance: $ 50,501.95 + 11.00 accrued interest Interest paid O1-OI-20I2 thtu 03-03-2012 $ 8~.Z1 YTD Checking Account Account # 5112051462 MARLIN L LIPPERT JR PATRTCIA A LIPPERT DOD balance: $ 17,761.71 + 0,05 accrued interest .Interest paid O1-012012 thru 03-03-2012 $ 0.28 YTD Established: 02-25-2011 Established: 06-13-2007 Please note that this office provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings). We do not process any Snancial transactions or provide statements. If you need assistance with atry of these items, please call 1-888-PNC-BANK (1-888-~62-2265) or stop by your local PIVC Bank branch. office. Sincerely, National Financial Services Center PNC Bank, N_A_ Member FDIC Page I of 2 "~a,.l". rC'2 1.9:~i6APt' FNC BANi( No. X451 P. 2/2 This message is intended for the use of the individual or entity to which it is addressed and may contain information that is privileged, confidential and exempt from disclosure under applicable law. If the reader of this message is not the intended recipient or the employee or agent responsible for delivering this message to the intended recipient, you are hereby notifced that arty dissemination, distribution or copying of this communications is strictly prohibited Ijyou have received this communication in error, please note me immediately by reply or by telephone at 800.762-1775 and immediately destroy this fazed document. Page 2 0~2 tii`~ '~~~3~lL Sovereign Court Ordered Processing \ Decedents - MA1-MB3-02-10 - P. O. Box 841005 -Boston, MA 02284 April 12, 2012 Charles E. Shields, III Attorney at Law 6 Clouser Rd Mechanicsburg, PA 17055 RE: Estate of Marlin L Lippert, Jr. Date of Death: 0 310 312 0 1 2 Dear Sir or Madam: Per your request, enclosed please find the account information as of the date of death for the above-named decedent. For your information, accrued interest is not included in the date of death balance. Please feel free to contact me if I can be of any further assistance. Very truly yours, T,,,.., l; ~o . Donna M. Long Lead Specialist Phone: 617-514-5189 Fax: 617-533-1931 Sovereign Bank ESTATE OF SOCIAL SECUWTY #: DATE OF DEATH: Marlin L. Lippert, Jr. ]92-30-2179 March 3.2012 Account #: 0575547302 Type: Time Deposit Open date: 6/30/2011 In the name of: Marlin L Lippert, Jr. Date of Death Balance: $35,279.53 Int.(YTD) from 1/1/2012 to 2/29/20]2 Accrued interest to date of death: $5.75 Other Info: $68.95 Page 1 of 1 COMMONWEALTH 0' PENNSYWANIA INHERITANCE IAX RETURN SCHEDULE G INTER-VIVOS TRANSFERS ~ MISC. NON-PROBATE PROPERTY ESTATE OF ~~~perL~ if1~/~~n ~. ~ Jr. FILE NUMBER ai-~,~-388 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET s yes. lT'EM NUMBER DESCRIPTION OF PROPERTY n+auoErNENnuEOFn+eraavsFEaEE,n~EtRR¢Anousn~rrooECeDwrAnoniEOarEOFrwwscER ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION iEAPaucAeLe TAXABLE VALUE ~ ~. zn{n• Not, T~~hf wars Q /rte -fiirrc ~4clac+~ a~ta~ e4~uCa~r ~ ~taa' fl:s ~~i%'tmeitt ~irauf/i i°S. ~ Gl S_ fr:r rc~i~emu~~ 66~c~~s wire aC~oin:.ry /y ,T~ ltBri jF~iacc T~ ~X~ir~~_ TOTAL (Also enter on line 7, Recapitulation) I S ~ ` (If more space is needed, insert addifional sheets of the same REV-1511 EX+(1D-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER ~.,~pt--t'~ IjIAI~~h [., .T' = c21-/~ "388 Debts of decedent must be reported on Schedule L ITEM (UMBER A. FUNERAL EXPENSES: t. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions A ,, Name of Personal Representative(s) _ ~Q.~'f^rGCrA. !t. ~%ppGr~ (vQl~CC/ Street Address 3~(J E. 1`~o,'f~a~ dl: ---__- - - -_-- _ City /Yleclia n i c sb N rA-, State ~/¢ Zip ~7 D S' ~ Year(s) Commission Paid: 2. Attorney Fees Charlcs E. Sh~~lds ~ ~undcftn+O~ncd~ 3. Family Exemption: (If decedeLnPs address is not the same as claimant's, attach explanation) Claimant ~lt1r'tCiG~ Lr~~Lrf Street Addr~eysts ~(Q ~, bum hf ~ d St'. _ City I11~~'L[LJ~~`~.~-^R State Zip _~ ~O SSr ~~ Relationship of Claimant to Decedent _~ i /'~p 1_ {., - _./.. /', l J's~~~ pp 4. Probate Fees ~ O/'10 rY>a' 1 SSIAG Br ~l pl'! Coil 1 / p1G6~TGS '~~ ` c~ S-~ 5. Accountant's Fees {/ 6. Tax Return Preparer's Fees /alua/~bn {ee /n SantandBr ~~Sov¢,~i~A ,aasr/1 ¢ q~D, e~ $, F,~%ny ~ t RC~ister o~ !~~%/s ~/ S, 00 TOTAL (Also enter on line 9, Recapitulation) I $ ~ ~ ~~ ~, (If more space is needed, insert additional sheets of the same size) RECEIPT FOR PAYMENT GLENDA FARNER STRASBAUGH Receipt Date: 3/30j2012 Cumberland County - Register Of Wills Receipt Time: 14:33:46 One Courthouse Square Receipt No.: 1069337 Carlisle, PA 17613 LIPPERT MARLIN L JR Estate File No.: 2012- 00388 Paid By Remarks: ATTY CHARLES E SHIELDS III WZ ----------------------- - Receipt Distribution ----- -------- -------- --- Fee/Tax Description Payment Amount Payee Name PETITION LTRS TEST 210.00 CUMBERLAND COUNTY GENERAL FUN WILL 15.00 CUMBERLAND COUNTY GENERAL FUN SHORT CERTIFICATE 16.00 CUMBERLAND COUNTY GENERAL FUN JCS FEE 23.50 BUREAU OF RECEIPTS & CNTR M.D AUTOMATION FEE 5.00 CUMBERLAND COUNTY GENERAL FUN Check# 2655 ---------------- $269.50 Total Received......... $269.50 REV-1513 F~(+ (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF r FILE NUMBER ~,,ppcrt, /liar/~~ L., T. ~/ / 2-38d RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE t TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under sec. 9116 (a) (tz)j 1. ~ ~ r 31o E. d~o~f/airuu/ St / 00 fYJecLi a~;~36kr~. ,P~F /toss wi ~Ow ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 TH ROUGH 18, AS APPROPRIATE, O N REW1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLEAND GOVERNMENTAL DISTRIBUTIONS t. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEEP $ (If more space is needed, insert additional sheets of the same size) LAST WILL AND TESI'AMENI,' OF MARLIN L I.IPPERT_ JR, I, MARLIN L. LIPPERT, JR., of the Borough oC Mechanicsburg, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my last Will and Testament, hereby revolong and making void any and all prior Wills by me at any time heretofore made. 1. I direct the payment of all my just debts and funeral expenses as soon after my decease as the same can conveniently be done. 2. All the rest, residue and remainder of my Estate, real, personal and mixed, whatsoever and wheresoever situate, I give, devise and bequeath to my beloved wife, Patricia A. Lippert, to her own use and benefit absolutely. 3. In the event, however, that my said wife should predecease me, or should die a[ about the same time as I die, such as in a disaster common to both of us, I give, devise and bequeath my said estate in equal shares unto my children, Scott Alan Lippert, Lynnette Renea Powell and Kelley Jo Mallon. 4. I nominate, constitute and appoint my wife, Patricia A. Lippert, to be the executrix of this my Last Will and Testament. In the event that she should predecease me or for any reason be unwilling or unable to act as such executtix, I nominate, constitute and appoint my son, Scott Aian Lippert, to be executor in her place and stead. In the event that he should predecease me or for any other teason be unwilling or unable to act as such executor, I nominate, wnstitute and appoint my daughter, Lynnctte Renea Powell, to be executrix in his place and stead. In the event that she should predecease me or for any other reason be unwilling or unable to act as such executrix, I nominate, axtstimte and appoint my daughter, Kelley Jo Mallon to be the executrix in her place and stead. I further direct that they shall not be requited to file bond or other security in the Office of the Register of Wills for the purpose of administering my Estate. IN WITNESS WHII2EOF, I have hereunto set my hand and seal this ~ ` ~ day of A.D. 1992. ~ (SEAL) -~ ~G~~ ~ ,~~ ~~~.~ a. ~ Signed, sealed, published and declared by the above-named MAR11N L. LIPPERT, JR. as and for his Last Will and Testament, in the presence of us, who at his request and in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses. /i: !r ~ k,a.l~~ ~~ ~~~~~ CHARLES E. SHIELDS, III ATTORNEY-AT-LAW 6 CLOUSER ROAD Corner of Trindle and Clouser Roads MECHANICSBURG, PA 17055 GEORGE M.HOUCK (1912-1991) November 30, 2012 Register of Wills Cumberland County Court House 1 Courthouse Square Carlisle, PA 17013 TELEPHONE (717) 766-0209 t^'AX (717) 795-7473 ,. Re: Estate of Marlin L. Lippert, Jr. ' Dear Register of Wills: Please find enclosed for filing 2 copies of the Inheritance Tax Return for the Marlin L. Lippert, Jr. Estate as well as Check No. 1223 in the amount of $15.00 for the filing fee. There is no Inheritance Tax due. Thank you for your kind attention to this matter. Very truly yours, J ~ ~ ~, j; a Charles E. Shields, III Attorney-At-Law r:: :_~ ~ CES/mjj ~ o ~ ~ ~ Enclosure ~ m ~:~ c ~, = ~ ~ D r" c.:r rrr rat r ~ m V1 ~ o S CJ ~ O ~ p '~ .'~7 ' ~ ~ ~~ ~ G ~ ~~. Yl «` - <7 "- ao ~ t__ r.7 r u> m cn F _.- ~