The URL can be used to link to this page

Home My WebLink About01-11-131505611184 REV-1500 EX (oz-v) (FI) ~ rl ICIAL USE ONLY F PA Department of Revenue F enn lvania O P sY County Code Year File Number D[MNTNENT 0[ NEVENUE Bureau of Individual Taxes PO BOX z8otioi INHERITANCE TAX RETURN r\ ~ I I 1 ~~ Harrisburg PA i~iz8-o6oi V RESIDENT DECEDENT ~ ~• ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 10 072010 02261929 Decedent's Last Name Suffix Decedent's First Name MI SIPOS BETTY J (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI SIPOS ARPAD K 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 Q 2. Supplemental Return Q 3. Remainder Return (date of death prior to 12-13-82) Q 4. Limited Estate Q 4a. Future Interest Compromise (date of Q 5. Federal Estate Tax Return Required death after 12-12-82) ® 6. Decedent Died Testate Q 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) Q 9. Litigation Proceeds Received p 10. Spousal Poverty Credit (date of death Q 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number RYAN R. GAGER, ESQUIRE 717257-7524 ~ First line of address SAUL EWING LLP Second line of address 2 NORTH SECOND ST., 7TH FLOOR City or Post Office State ZIP Code HARRISBURG PA 17101 Correspondent's a-mail address: RGAGERC~?SAUL . COM 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, correct and complete. DeGaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE O RSON RESPONSIBLE 'OR FILING~R T N DATE c rE~ l~(aiy"~ER OF S U S Itl~'iE t'1'7 ~ C7 .._ 'C'..1 :U ~,. t-' M-~ C~'t S~yrl ~'~' ~ C:~ ~.:'7 <; .~ c , , .,M1 ~~~ - DATE D "z"i 2012 ADDRESS `/' 132 SHOLLY DRIVE, MECHANICSBURG, PA 17055 SIGNATURE OF PRE OTHER T N REPRES T IVE DATE ~ `~~~~ r 11~8- Z ~ 2 012 ADDRESS 2 N. 2ND 7TH FLO RISBURG, PA 17101 PLEASE USE ORIGINAL FORM ONLY Side 1 15175611184 15D5611184 ~~~' 1505611284 REV-1500 EX (FI) Decedent's Name: BETTY J S I POS Decedent's Social Security Number RECAPITULATION 1. Real Estate (Schedule A) ............................................ . 1. 3 9 4, 0 0 0. 0 0 2. Stocks and Bonds (Schedule B) ...................................... . 2. 0 . 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .... . 3. 0 . 0 0 4. Mortgages and Notes Receivable (Schedule D) .......................... . 4. 0 . 0 0 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)...... . 5. 111 , 4 9 9.16 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ...... . 6. 0 . 0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested....... . 7. 0 . 0 0 8. Total Gross Assets (total Lines 1 through 7) ............................ . 8. 5 0 5 , 4 9 9.16 9. Funeral Expenses and Administrative Costs (Schedule H) .................. . 9. 13 3 , 0 7 0 . 7 2 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............. . 10. 12 8 , 817.2 6 11. Total Deductions (total Lines 9 and 10) ................................ . 11. 2 61 , 8 8 7 . 9 8 12. Net Value of Estate (Line 8 minus Line 11) ............................. . 12. 2 4 3 , 611.18 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ....................... . 13. 0 . 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) ....................... . 14. 24 3 , 611.18 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 0 112 , 8 0 5.5 9 15. 16. Amount of Line 14 taxable at lineal rate x .0 4 5 112 , 8 0 5.5 9 16. 17. Amount of Line 14 taxable at sibling rate X .12 17, 18. Amount of Line 14 taxable at collateral rate X .15 . 1g. 19. TAX DUE ...................................................... ...19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0.00 5,076.25 5,076.25 Side 2 1505611284 1505611284 J REV-1500 EX (FI) Page 3 Decedent's Complete Address: File Number 21-10 - 0113 4 BETTY J. SIPOS STREET ADDRESS 132 SHOLLY DRIVE CITY MECHANICSBURG STATE ,ZIP PA ! 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments __ B. Discount 3. Interest 374.03 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMIENT. 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. Make check payable to: R 5,076.25 Total Credits (A + B) (2) 7,854.55 (3) (4) (5) OF WILLS, AGENT. 2,778.30 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 .......................................................................................................................... ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ ^X 2. If death occurred after Dec. 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? .............. ^ ^X 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. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate Jmposed 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. 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)J. 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 decedeht's lineal beneficiaries is 4.5 percent, except as noted in [72 P.S. §9116(a)(1)] 7,480.52 • The tax rate imposed on the net value of transfers to or for the use of the d cedent's siblings is 12 percent [72 P.S. §9116(a) (1.3)J. 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-1502 EX+ (01-10) pennsylvania DEPARTMENT OF REVENUE INHER[TANCE TAX RETURN RESIDENT DEr_EDENT SCHED~JLE A REAL ESITATE ESTATE OF FILE NUMBER Betty J. Sipos 21-10-01134 All real property owned solely or as a tenant in common must be reporte~ at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being conhpelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that 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. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1, 125 SHOLLY DRIVE, MECHANICSBURG, PA 199,000.00 2 2121 OLD HOLLOW ROAD, MECHANICSBURG, PA 195,000.00 TOTAL (Also enter on Line 1, Recapitulation.) I $ 3 94 , 0 0 0 . 0 0 If more space is needed, insert additional sheets of the same size. -- , 2121 Qid Holbw Road Mechanicsburg, PA 17055 Prepared for. Arpad Sipos , REIMAX Deity Group, Inc. Richard W. Lewis, Sr. 739 AYenta~wn ewd., Sine eoo tiaurisburg, PA 17112 08io~ 717-6SL-~Y Fia:727~i62.~Z.~ 717-+3f~-9AT3 cdt Comparative Market Analysis We have prepared this market valuation based on current comparable coati family properties (3) sold or on the market today. One important consideration of this property is the fact that is coned commercial usage. My valuation consisted of visiting the comparable properties to determine condition and neighborhood and v~sitir~g and viewing the apartment hotee ~ 2121 Old Holbw Road. This multi-unit is _ in an upscale townhouse neighborhood and neighbor to a multimii~on dollar commercial property. t have been a Commercial Real Estate Agent for 20 years and,sold coati-miiHon dollar year and believe most of the value in this ix'oPerties every Property ~ in the fact that K has a commercial inning designation. 1 believe the current market value of this Property to be $195,000.00 Mr. Siposcoulti-family unit is Section 8 qualified an~i fully rented produces $2,30p month revenue and $27,000 year rental revenue with room for 10 to 15'16 rent in should he desire_ Yours Truly, . ~_ Richard W. Lewis, Sr. Remax Delta Group, iNC Million Dollar Agent ', 2005-2009 r Delta Group, inc. Richard W. Lewis, Sr. 7839 ANet~wn ei~a., sy,>rs eoo Hartisburg, PA 97412 O~e: 717-66~Z-826® Faz: ?17-652-ffi,~9 71764-9073 ceq . Comparative Market Analysis 132 Sholly Drive Mechanicsburg, PA 17055 Prepared for. Arpad Sipos We have prepared this market valuation based ~n curireM comparable homes on the market, or sold, (7) one beir~ across the street at 125 Sholly Dr. Mechanicsburg, PA. My valuation consideration of previewing the hones solo & I'~.sted as part of this valuation and comprehensive inspection of Mr. Sipos' home. I have been a Real Estate Agent for 30 years and ~onducted hundreds of these "CMA's" and feel Mr. Sipos' home, if he were to put it on the Market shaluki be listed for $199,000.00 Mr. Sipos home has an in ground pool and is in e~celler>t condition with state of the art heating and air conditioning systems. His lot is the largest in the d~velopmerrt with great space in the large .yard. Yours Truly, ~, Richard W. Lewis. Sr. Remax Delta Group, INC Million Dollar Agent 2005-2009 REV-1508 EX+(11-10) Pennsylvania SCNEDIVLE E DEPARTMENT OF REVENUE CASH, BANK DE OSITS & MISC. INHERITANCE TAX RETURN PERSONAL ROPERTY RESIDENT DECEDENT ESTATE OF: ' FILE NUMBER: Betty J. Sipos ! 21-10-01134 Include the proceeds of litigation and the dat the proceeds were received by the estate. All property jointly owned with right of su ivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION' OF DEATH 1. BALANCE OF SETTLEMENT CLAIM FROM ACCIDENT 42,884.16 2 RENTAL INCOME NOVEMBER 2010 TO DECEMBER 2011 28,740.00 3 JEWELRY 20,000.00 4 HOWARD MILLER GRANDFATHER CLOCK 150.00 5 LOWREY ELECTRIC ORGAN 100.00 6 SECURIT~' DEPOSITS OF TENANTS 2,435.00 7 RENTAL INCOME FROM JANUARY 2012 TO AUGUST 2012 I 17,190.00 __ TOTAL (Alpo enter on Line 5, Recapitulation) ~ 1.11 , 4 9 9.16 If more space is needed, use additior,;:l sheets of paper of the same size. November December $1,425.00 $1,425.00 $1, 72.17 $9, 26.70 $2, 25.30 -$1,872.17 -$8,201.70 -$800.30 January $2,375.00 $1, 35.36 $839.64 February $2,375.00 $ 49.51 $1,425.49 March $2,375.00 $3, 47.65 -$772.65 April $2,375.00 $1, 93.06 $981.94 May $2,375.00 $1, 26.99 $748.01 June $2,375.00 $2, 93.81 -$518.81 July $1,445.00 $2, 87.72 -$1,142.72 August $1,445.00 $4, 76.72 -$2,631.72 September $1,445.00 $3, 26.89 -$2,081.89 October $2,435.00 $3, 87.52 -$752.52 November $2,435.00 December January $2,435.00 $2,435.00 '~ $3, 37.78 -$802.78 February $1,960.00 $3,Q 53.39 -$1,093.39 March $1,960.00 $2, 43.08 -$983.08 April $2,060.00 $3, 66.48 -$1,106.48 May $2,595.00 $2, 85.33 $509.67 June $2,060.00 $2, 08.44 -$148.44 July $2,060.00 $2, 33.42 -$273.42 August $2,060.00 $1,' 08.33 $351.67 September October November December REV-1511 EX+ (10-09) ail pennsylvania ~7 DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Betty J. Sipos SCHEDULE H FUNERAL EXPENSES ~ ADMINISTRATIVE COSTS NUMBER A. 1. 2 3 4 B. 1 Debts of decedent m ust be DESCRIPTION FUNERAL EXPENSES: ARPAD SIPOS - FUNERAL EXPENSES ARPAD SIPOS - CEMETERY ARPAD SIPOS - MINISTER ARPAD SIPOS - LUNCHEON ADMINISTRATIVE COSTS: Personal Representative's Commissions i Name of Personal Representative(s) ARPAD S I POS StreetAddress 132 SHOLLY DRIVE City ME CHANI CS BURG Year(s) Commission Paid: 2 012 State PA ZIP 17 0 5 5 2. 3. Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, atta~ h explanation) 14 , 0 0 0. 0 0 3 , 5 0 0 . 0 0 Claimant ARPAD SIPOS StreetAddress 132 SHOLLY DRIVE CityMECHANI CSBURG State PA ZIP 17 0 5 5 Relationship of Claimant to Decedent SURVIVING SP USE 4• Probate Fees ~ ~, 493.50 5. Accountant's Fees 6. Tax Return Preparer's Fees III ~. ARPAD SIPOS - REIMBURSE ADVERT SE GRANT OF LETTERS 300.05 8 9 ~-~ 11 ARPAD SIPOS - REIMBURSE INHERI ARPAD SIPOS - REIMBURSE ATTY J ARPAD SIPOS - REIMBURSE EXPENSES FOR REN ARPAD SIPOS - REIMBURSE EXPENSES FOR REN ANCE TAX PAYMENT HN KRAFSIG FEE ALS OCt 2010 to OCt 2011 ALS Jan 2012 to Aug 2012 7,780.52 11,850.05 38, 649.40 20, 736.25 'TOTAL (Also enter on line 9, Recapitulation) I $ 13 3 0 7 0 7 2 (If more space is needed, insert additional sheets of the same size) , . FILE NUMBER 21-10-01134 on Schedule I. AMOUNT 8,756.53 975.00 150.00 879.42 25,000.00 October Management 354.40 Trash $ 85.01 Concrete ~ 375.00 Plumbing (#3) ~ 375.00 PPL $ 22.76 Stone Repair ~ 275.00 Exterminator ~ 85.00 Cleanup ~ 300.00 ~'~'~. 1~87Z.2T November Management ~ 471.00 Trash $ 85.01 Tree Removal $ 875.00 Insurance $ 1,440.00 PPL $ 17.69 Exterminator $ 95.00 Re Hab #3 $ 1,500.00 Re Hab #4 $ 1,500.00 Plumbing $ 1,973.00 Roofing $ 1,670.00 '1"P~'lfA~. ~I;b26.'1'8 December Management $ 471.00 Trash $ 85.01 Paint $ 500.00 PPL $ 18.27 Snow $ 250.00 Adv. $ 121.76 Adv. $ 121.76 Stove (#5) $ 472.50 Exterminator $ 95.00 Ice Removal $ 90.00 . ~. January Management PPL $ Waste Management $ Snow Removal $ Snow Removal $ Exterminator $ Plumbing $ Electrical $ 471.00 24.3 8 43.23 250.00 250.00 103.75 273.00 85.00 Repairs 35.00 ~'41~'AL li". February Management ~ 471.00 Trash Removal 85.01 Repairs 250.00 Exterminator 100.00 Snow Removal ~$ 250.00 Snow Removal 250.00 PPL 14.50 ~' 9.31 March Management 471.00 Waste Management 106.76 PPL 19.72 Tax 750.17 Road Repair 1,200.00 Exterminator 100.00 Repairs ~ 175.00 Grass Cutting ~ 250.00 Plumbing 75.00 T'~L 3,147,65 April Management 471.00 Waste Management 106.76 Plumbing ~ 75.00 Electrical 75.00 Grass Cutting 150.00 Exterminator 100.00 Repairs 146.00 Grass Cutting 250.00 PPL 19.30 'TU'FA~. 1,3'93.86 May Management ~ 471.00 Waste Management 106.26 Grass Cutting 250.00 Grass Cutting 250.00 Grass Cutting ~ 250.00 Plumbing ~ 175.00 PPL ~ 24.73 Exterminator 100.00 T~f'~i. 1,26.99 June Management 471.00 Trash 53.3 8 Grass Cutting 250.00 Grass Cutting ~ 250.00 Exterminator 100.00 Tree Cutting 375.00 Rehab #1 ~ 1,370.00 PPL ~ 24.43 2„~-3,81 July Management $ 471.00 Trash $ 53.38 Grass Cutting ~ 250.00 Exterminator ~ 100.00 PPL $ 20.34 Grass Cutting ~ 250.00 Repairs 32 ~ 1,193.00 Grass Cutting 250.00 '' 2,x$7.72 August Management 471.00 Trash ~ 52.36 Grass Cutting ~ 250.00 PPL ~ 24.36 U.A. Sewer Permit ~ 30.00 Exterminator ~ 100.00 Road Repair ~ 1,100.00 Grass Cutting $ 250.00 Septic Tank $ 400.00 Electrical $ 199.00 Storm Repairs $ 1,200.00 g'flT'AL 4,A'1b.72 September Management 471.00 Trash $ 52.36 Electrical $ 19.49 Pest Control $ 100.00 Grass Cutting $ 250.00 Grass Cutting $ 250.00 Advertisement $ 74.04 Flood #2 $ 795.00 Waterproof Wall ~ 700.00 Replace Locks ~ 165.00 Weed Cut and Spr ~ 375.00 Storm Damage 275.00 . __; _ , T[1TAL 3,52G.89 October Management 487.00 Grass Cutting ~ 250.00 Road Repair $ 300.00 Exterminator $ 100.00 Electrical $ 59.00 Well P.S.W. $ 475.00 Plumbing $ 143.00 Electrical $ 73.50 Advertising $ 74.04 Plumbing Drain $ 165.00 Grass Cutting $ 250.00 Repairs $ 175.00 Plumbing $ 233.00 Trash $ 52.36 Electrical $ 19.71 Advertisement $ 80.91 Snow $ 250.00 ~'AL 3,187.52 November Management Grass Cutting Road Repair Exterminator Electrical Well P.S.W. Plumbing Electrical Advertising Plumbing Drain Grass Cutting Repairs Plumbing Trash Electrical Advertisement Snow '~' _ December Management Grass Cutting Road Repair Exterminator Electrical Well P.S.W. Plumbing Electrical Advertising Plumbing Drain Grass Cutting Repairs Plumbing Trash Electrical Advertisement Snow January Management $ 487.00 Road Repair $ 500.00 Exterminator $ 100.00 Electrical $ 18.95 Salt $ 280.00 New Door #5 L&M $ 647.00 Clear & Clean $ 900.00 Trash $ 54.83 Snow $ 250.00 - ?~~ ~5 3,237.78 February Management $ 487.00 Clean/Paint Apt L&M $ 375.00 Road Repair $ 550.00 Exterminator $ 100.00 Electrical $ 18.95 Clear & Clean $ 900.00 Damage Door L&M $ 293.00 Repairs L&M $ 275.00 Trash $ 54.44 'X'O+T,A~L, ~ 3,053.39 March Management $ 487.00 Replace Refrig $ 552.14 Road Repair $ 350.00 Exterminator $ 107.90 Electrical $ 18.07 Trash $ 55.39 Clear & Clean $ 600.00 Taxes $ 772.58 TOTlkL~ $ 2,943.08 April May June .Management $ 531.00 Grass Cutting $ 750.00 Road Repair $ 350.00 Exterminator $ 100.00 Electrical $ 17.92 Clear & Clean $ 250.00 Repair Screens $ 50.00 Advertisement $ 128.28 Advertisement $ 128.28 Replace Toilet $ 371.00 Relocate Shed $ 500.00 TOTAL $ 3,166.4$ Management $ 531.00 Grass Cutting $ 750.00 Concrete Wall Rep. $ 500.00 Exterminator $ 100.00 Electrical $ 17.72 Trash $ 68.33 Advertisement $ 128.28 TOTAL. $ 2.085.33 Management $ 531.00 Pest Control $ 100.00 Grass Cutting $ 750.00 Electrical $ 18.32 Road Repair&Conc $ 750.00 Trash $ 58.72 T~'~ ~ 2,24$.44 July Management $ 531.00 Grass Cutting $ 500.00 Storm Repairs $ 500.00 Exterminator $ 100.00 Electrical $ 18.71 Trash $ 58.71 Replace Door L&M $ 275.00 Gutter Repairs $ 100.00 Tt>fT~;, ~ 2,333.42 August Management $ 531.00 Grass Cutting $ 500.00 Trash $ 58.71 Electrical $ 18.62 Road Repairs $ 500.00 Pest Control $ 100.00 '»'t>~I'A:1~. $ 1,74$.33 , N l0 N 00 N V N 01 N c!7 N N N N A W N 1--~ N O I--' lD F-- 00 F- V 1--' Q1 1--' I--' I--~ U'7 A W F-' N I-' F~ 1--' O O ~ V O~ A W N N ~ O I "Q`f ~t ~ O ~ ~ 7 O ,,. V7 A W N N ~' ~ U9 A W N I--~ 3 ~ ~ cry A W N N ~ fp D fD ~ - {/~ iJ? i!T i/> iA ~/- tR i/> i/> V> i/~ i/> t/t lA i/1~ i/f~ {/~ F+ A A A A A ~ A A A A A A A A A W ~G V V ~D tD ryy t0 V V V 01 N ~O V 01 cn v+ V+ u~ to ~i11 cn cn cn O O to cn O O 0 0 0 0 0 O O C O O 0 C 0 O ~ ~ 0 O 0 O O O O O O O O O O O v t/f iR i/1~ i/f t/) ~/1 iA ih Vf iA to i/f i/~ V- iR i/f~ i/~ N n A A A A ili A A A A A A A A A lG V tD lD ~ ~G V V V O~ N l0 V D1 Cn C!1 cn U7 U~ u'+ lJ~ O O Y7 (J~ O O O O C C O O O O O O O ~ ~ O O O O O O O O O O O O O O O th iR ~ ~ ~ '{I! i1~ i/~ to to t/f ~ I ~ A V A A A V V V A I O l D u'i u'i l 0 cn l 0 cn . t 0 v+ cn cn O 1 O O I I i ~ O O O O O Q O O O O I --t iR ih t/1 V> iA ih iA ih ih iJ'- i/'~ ih ' ~ W I Ui A (n N A ~C A tD ~ A l0 A V A V A V A 01 L. m V+ GJ~ V+ V'~ A i Cn Vt U'i O O I I {~ O O O O I Qp Q O O O O O I I ~ - V I__ fps` to to in in v> fA ~ tis tr- ~ in i i I it IiR T V'1 U'1 V1 V1 U'1 ~ ~ (!7 V7 U7 O O ~ ~ O O O O O ~~y} O O O O O O O ' O O O O O ' O O O O 'ilL iR '(!1 t/~ t/> i/> i/y tl1 t/1 t/> to t/> '~I I ~ w A N 1° c° ++~~ ' ° V V o o ~ u , u + r+ c ,+ c tail c n u i ~ . a ° ° ° ~ ° °o °o °o °o .~ o o o o ~ - , Vt ir- to v} ~ to „~ to ~ ~n v~ v~ C ~ I r ~ I i I ~ I I A N lD tp I ~O V V r4 I ! ~ 2 V7 U~ 1J7 U'1 tip U'7 (J~ C!'i I ~ ~ o 0 0 0 ~ 8 0 0 0 ~ ~ ~ . , ~ i , _ -_ ii"!! A U~ N 1J~ lD C7~ l0 (!7 ~A V~ l0 U'1 V U't V U't I' ~ I ~ ~ O O O O ~ O O O ~ I ~i ii t l ' iI! ih -~ t/f ~ i r- I, I i - ' ~ ~ A ~ V ~ V I IC l D I i7~ ll~ U~ U~ ~ p O O O ~ I C7 ! i - - -- - i } ' i i/! ~ I ~ A ~' ~' A A ~ ' {~ A A ~ V ' V ~ t ~t ~ ~ cn u ~ cn I pp O C~ O O O O I O O i _ ~ -~ N ~ ' A K1 A A A A ~ t0 ~ t0 lD v V Ii I to ~ ~' C to O cn O to O cn O , ~, ~ O O O O O ' ~ II ~, i iR ', II l --- ' i ~ !. A I A A ,A ~A I ~ ~ ~i ~ lG cn ~ v+ ~ I cr+ I V ~ I V ' u'~ i I ~ ~ E~ O O HO O 'O O O O O ' O ~ O REV-1512 EX+ (12-08) y~ Pennsylvania ~ DEPARTMENT OFREJENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER Bettv J. Sipos 21-10-01134 Rpnnrt debts incurred by the decedent urior to death that remained unpaid at the date of death, including unreimbursed medical expenses. If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-1 D) pennsylvania SCHEDULE DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: n„}+-., _T e;,-,r,c 21-10-01134 .. ..1 - --r-- 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. 5EE ATTACHMENT ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUG H 18 OF REV-1500 COVER SHEET, A S APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 0 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1, TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0 . 0 0 If more space is needed, use additional sheets of paper of the same size. NAME ADDRESS RELATIONSHIP SHARE ARPAD K. SIPOS 132 HOLLOW SURVIVING 50% SHOLLY DR ROAD, SPOUSE 50% RESIDUE OF MECHANICSBURG, OLD HOLLOW pA ROAD DAVID S. 1 CONNIE DRIVE, SON 12.50% SHOLLY DR HECKARD, JR. MECHANICSBURG, 25% RESIDUE OF pA OLD HOLLOW ROAD BARRY L. 605 SOMERSET SON 12.50% SHOLLY DR HECKARD DRIVE, 25% RESIDUE OF MECHANICSBURG, OLD HOLLOW p~, ROAD SHIRL HECKARD 3 CORBY AVENUE, DAiJGHTER $1.00 LANCASTER, PA JOSEPH HECKARD DECEASED SON DECEASED $1.00 DAVID S. 918 HERMAN I GRANDSON GRANDFATHER HECKARD, III DRIVE, CLOCK MECHANICSBURG, PA JORDAN HECKARD 13 PINETREE GRANDDAUGHTER LOWREY ORGAN DRIVE, MECHANICSBURG, PA GENA HECKARD 13 PINETREE GRANDDAUGHTER 4.16% SHOLLY DR DRIVE, 8.33% RESIDUE OF MECHANICSBURG, OLD HOLLOW pA ROAD CHRISTY 13 PINETREE GRANDDAUGHTER 4.16% SHOLLY DR THOMPSON DRIVE, 8.33% RESIDUE OF MECHANICSBURG, OLD HOLLOW pA ROAD KELLY PINES 1537 IVERNESS GRANDDAUGHTER 4.16% SHOLLY DR DRIVE, 8.33% RESIDUE OF MECHANICSBURG, OLD HOLLOW pA ROAD TRACY TREGO 321 EAST GRANDDAUGHTER 12.50% SHOLLY SNYDER ROSEVILLE ROAD, DR, LANCASTER, PA $10,000 FROM SALE OF OLD HOLLOW RD, 25% RESIDUE OF OLD HOLLOW ROAD 176089.1 9/4i 12 N i A4T WII..L AND TES'T'AMENT ~ ~~; o ~, ~ ~; BETTY J. SIPOS ~~~ ~ : ^ ~ N ~- ~ CJ 7 i I, BETTY J. SIPOS, of Upper Allen Township; Cumberland County, Pennsylvat~, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereb ~ revoking and malting void any and all wills by me at any time heretofore made. 1. I direct that all my debts and funeral expenses be paid as soon as practical after my death by my Executor hereinafter named. I direct that all taxes that may be assessed as a consequence of my death shall be paid from my residuary estate as part of the expenses of the administration of my estate. 2. I give to my grandson, DAVID S. HECKARD, III, my grandfather clock. 3. I give to my great-granddaughter, JORDAN HECKARD, my Lowrey Organ. 4. I give to my husband, ARPAD K. SIPOS, all my checking accounts, savings accounts, ~ investment accounts and stock. 5. in the event my husband, ARPAD S1POS, should survive me, l give to my husband I the right to live in my home located at 132 Sholly Drive, Mechanicsburg, Upper A11en Township, Cumberhuid County, Pennsylvania (hereinafter the "Premises") for lus lifetime, subject to the ~ terms and conditions set forth below. The right of my husband, ARPAD SIPOS, to live in the Premises is expressly subject to vw oFFlCEs SNELBAKER a: BRENNEMAN, P.C. him physically residing in the Premises and paying, beginning from the date of my death, any and all real estate taxes, assessments, utilities, liability insurance, hazard insurance in an amount sufficient to cover the fair market value of the Premises during the period of his residence, maintenance and all costs of repairs of the Premises. His right to live in the Premises shall further terminate upon his remaniage or upon his cohabitation with any individual of the opposite sex not related to him by blood or marriage. If at any time he fails to comply with the foregoing obligations of his residency, my said husband's right to continue to reside in the Premises shall immediate end and terminate. L`pon my said husband's death ar earlier termination of his right w reside'n the Premises, [direct that the Premises shall be sold by my Executor and the net proceeds of such sale to be distributed as follows: A. Fifty percentum (50%) to my husband, ARPAD K. SIPOS, or in the event the Premises was sold due to his death, to the Estate of ARPAD K. SIPOS. B. Twelve and one-hatfpercentum (12'/~ %) to my son, DAVID S. HECKARD, JR. C. 'twelve and one-half percentutu (12'/, %) to my soa, BARRY L. HECKARD. D. Twelve and one-half percentum (12 %:%) to be shared equally among GENA HECKARD, CHRISTY THOMPSON and KELLY PINES. E. Twelve and one-half percentum (12 %:%) to my granddaughter, TRACY TREGO. In the event my son, BARRY L. HECKARD or my son, DAVID S. HECKARD, JR., shall predecease me, I direct that the share such deceased son would have received hereunder shall be given to his issue surviving me per stirpes. 6. I direct that the property owned by me located at 2121 Old Hollow Road, Mechanicsburg, Pennsylvania is to be sold by my Executor and that the net proceeds of such sale ~ be distributed as follows: A. I give to my son, JOSEPH HECKARD, the sum of $1.00. B. I give to my daughter, SHIRL HECKARD, the sum of $1.00. C. I give to my granddaughter, TRACY TREGO, the sum of $10,000.00. D. I give to my husband, ARPAD K. SIPOS, Fifty percentum (50%) of the remaining net proceeds of the sale of the above-references property. E. I direct that the remaining Fifty percentum (50%) of the net proceeds of the sale of the above-referenced property should be distributed under Paragraph 7 of this my Last Will and Testament. 7. I give all the rest, residue and remainder of my Estate, real, personal and mixed and uw oFFlCEs SNELBAKER & BRENNEMAN. F.C. ~~ wherever the same may be situate as follows: A. I give to my son, DAVID S. HECKARD, JR., Twenty-five percent (25%) of my Estate. B. I give to my son, BARRY L. HECKARD, Twenty-five percentum (25%) of -2- my Estate. C. I give to my grandchildren, GENA A. HECKARD, CHRISTY THOMAS and KELLY PINES, Twenty-five percentum (25%) of my Estate. D. I give to my granddaughter, TRACY TREt3O, Twenty-five percentum (25%) of my Estate. In tbe event my son, BARRY L. HECKARD, or my son, DAVID S. HECKARD, JR., should predecease me, I direct that the share such deceased son would have received hereunder shall be given to his issue surviving me per stirpes. 8. In the event my said husband, ARPAD K. SIPOS, should predecease me, I direct that any distribution he was to receive under this my Last Will and Testament shall be distributed to those individuals and in such proportions as noted in Paragraph 7, above. 9. I hereby nominate, constitute and appoint my husband, ARPAD K. SIPOS, as Executor of this my Last Will and Testament, but should he predecease me or fail to qualify, I nominate, constitute and appoint my son, DAVID S. HECKARD, JR., as Executor under this my Last Will and Testament. I further direct that no person serving as Executor under this my Last Will and Testament should be required to post bond to secure the faithful performance of his duties in the Commonwealth of Pennsylvania or in any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on three (3) pages this 15s' day of November, 2007. _~ u-- (SEAL) Betty J i s Signed, sealed, published and declared by BETTY J. SIPOS, the Testatrix above named, as and for her Last Will and Testament, in our presence, vt~ho, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. ' _ ~ ___ (SEAL) uw ar~K~s '^/-~ /nJ /1 SNELBAKER a: ll~`~ Y •L,~¢+-~l (S~"AL) BRENNEMAN. P.G. -3- COMMONWEALTH OF PENNSYLVANIA) SS. COUNTY OF CUMBERLAND } We, BETTY J. SIPOS, KEITH O. BRENNEMAN, ESQUIRE and JANE J. GOONEY, the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and Testament and that she had signed willingly, and that she executed it as her &ee and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and that to the best of his or her lrnowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. s~r9 ~~ Testx Witness ~. Q .~~~ Subscribed, sworn to and acknowledged before me by BETTY J. SIPOS, Testatrix, and subscribed and sworn to before me by KEITH O. BRENNEMAN, ESQUIRE and JANE J, GOONEY, witnesses, this 15s' day of November, 2007. Notary ubltc FJU.T-+ of rtro ~,,r„ ~,~ Noerwant BRENNEMAN, P.C. ~~~~~~~ ~~ t'~N MOV.'~, ~ MNIIbM. POIMnYWanfe Al~OCI~Ib,I d NOh11N