HomeMy WebLinkAbout01-25-13J 1505610143
REV-1500 Ex (d2-"'
PA Department of Revenue peons Ivania OFFICIAL USE ONLY
osvxx+xsx~axsvsxua County Cade Vear File Number
Bureau of Individual Taxes
PO 60X.280601 INHERITANCE TAX RETURN 21 07 0918
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
Decedent's Last Name Suffx Decedent's First Name MI
RIGGLEMAN SR. EDWARD L
(lf Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
RIGGLEMAN MARGARET L
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 ~ 2. Supplemental Return C 3. Remainder ReWrn (Date of Oeath
Prior to 12-13-e2)
4. Limitetl Estate ~ 4a. Future Interest Compromise
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2 ~ 5. Fetleral Estate Tax Return Required
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6 Decedent Dietl Testate
' (Attach Copy of Wilq ,r l
LJ ~ Dacetlenl Mainla netl a Living Tmst
(Attach Copy of 1'msry O e. Total Number of Safe De
posit BOxeS
9. Litigation Proceeds Received ~ 1D. Ee wueeni2~~1 ~Caetlat{Da95M Death ~ 11 Election to laz untler Sec. 9113(A)
(Attach Schedule OJ
CORRESPONDENT-THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED 70:
Name Daytime Telephone Number
GEORGE F DOVGLAS III ESQ 717 249 6333
First Line of Address
354 ALEXANDER SPRING RO
Second Line of Address
City or Post Office State ZIP Code
CARLISLE PA 17015
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Correspondent's a-mail address: 9dougias@salzmannhughes.com
Untler penalties of perjury, I declare tnat 1 have examinetl this return, including accompanying schetlules and statements, and to the Dest of my knowledge and Delief,
N is true, cornett and complete. Declaration of preparer other than the persona! representaove rs based on all information of which preparer has any knowledge.
L.
a 1°O ~ ,` GATE
_~ ~~ --~ George F pouglas, III Esq. / f ~ l
354 Alexander Spring Road, Suite 1, Carlisle PA
Side 1
1505610143 1505610143 J
REV-1500 EX
1505610243
oxeaenrs Name Riggleman, Edward L. Sr.
RECAPITULATION
t. Real Esiate(Schedule A) ........................._.....,._.................................................. . 1.
2. Stacks and Bonds (Schedule B) ............................................................................ . 2.
3. -Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)........ . 3.
4. Mortgages 8 Notes Receivable (Schedule D)_._...__ ........................................... . 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .............. . 5.
6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested............ 8.
7. Inter-Vivos Transfers 8 Miscellaneous I~{oq-Probate Property
(Schedule G) a Separate Billing Requested............ 7.
8. Total Gross Assets (total Lines 1 through 7) ....................................................... . g.
9. Funeral Expenses and Administrative Costs (Schedule H) ................................... . 9,
t0. 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 8 minus Line 11) ......................................................... . 12.
73. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not keen made (Schedule J) .............................................. . 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) .............................................. . 14.
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spouse! tax rate, or
transfers under Sec. slt6 109 238
33 ts
.
(a)(1.2) X .00 r .
i6. Amount of Line 14 taxable
0
0 0
16
.
at lineal rate X .045 .
17. Amount of Line 14 taxable
0 - 00
at sibling rate X . t2 17.
78. Amount of Line l4 taxable
0.00
at collateral rate X .15 78.
ts. Tax DUE...._.........._ ......................_..,................._........,.........._............._........... . ts.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Decetlent's Social Security Number
202 36 7580
110,000.00
12,958.74
122,958.74
6,807.15
6,913.26
13,720.41
109,238.33
109,238.33
0.00
0.00
0.00
0.00
0.00
Side 2
1505610243 1505610243 J
REV-1500 EX Page 3 File Number 21-07-0918
Decedent's Complete Address:
DECEDENT'S NAME
Riggleman, Edward L. Sr.
STREETADORESS
90 R. Fairview Street
CITY ~ ~ ~ STATE ~--TZIP ~-~
Carlisle PA ~ 17013
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19) (1) 0.00
2. CreditslPayments
A. Prior Payments
8. Discount 0.00
Total Credits (A + 8) (2) 0.00
3. Interest (3)
q. If Line 2 is greater than Line 1 + Llne 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 2, Line 20 to request a refund
6, If Line 1 + Line 3 is greater than Line 2, enter tha difference. This is the TAX DUE.
(q)
(5) 0.0~
Make Check Pa able to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
7. 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 ............................................................................................................... x
d. receive the promise for life of either payments, benefits or care? ............................................................ z
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? .................................................................................................................... ^
3. Did tlecedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ^
4. Did tlecedent own an individual retirement account, annuity, or other non-probate property which
contains a beneficiaN 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 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 January i, 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 tlisclosure 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 (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)J. A
sibling is defined untler Section 9102, as an intlividual who has at least one parent in common with the decetlent, whether by blood or adoption.
Ravd502 EX~ (01401
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INMERITgNCETAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Riggleman, Edward L. Sr. 21-07-0918
All real property ownetl aolsty or as a tenant M common must be reported at tair market value. Fair market value is tleflnetl as the price at which propetty would be
exchanged between a will Ing buyer antl a wiIIInQ seller, neither being compelled to buy or sell, troth havn,g reasonable knowledge of the relevant (ads.
Real property that k pintly.owned with fight o/ survlvorehip must be tlisclosed on schetlula F.
pHach a copy M tM settlement sheet it the propeHy has bean sold
Include a copy of ttte deed showing dacedent'a Interest if owned as tenant in common.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Real Estate situate at 40R Fairview Street, Carlisle, -South Middleton Township, 110,000.00
Cumberland County, PA -Modular with Trailer addon
TOTAL (Also enter on Line 1, Recapitulation) I 170,000.00
(If more space rs neetled, additional pages or the same size)
Copyright (c) 2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 07-10)
Rav-1508 E%x(11.10)
SCHEDULE E
CASH, BANK DEPOSITS, 8t MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVPNIN
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
_ Riggleman Edward L. Sr. 21-07-0918
Include ma proceeds of litigation and the tlate the prOCe9tla were received by the estate.
All property jointlyowned with the right of survivorship must ba disclonad on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Belco Credit Union, Checking Account No. 709660 1,958.74
2 1980 Chevrolet Pickup • VIN W34A8102482 500.00
3 1988 Chevrolet Van -VIN 1GBEG25K7J7108197 500.00
4 2000 Sandpiper -Camper -VIN 4X4FSAF24VA13613 10,000.00
TOTAL (Also enter on Line 5, Recapitulation) I 12,958.74
(If more space is needed, addttbnal pages of the same size)
Copyright (c) 2010 form software only The Lackner Group, Inc. Fonn PA-1500 Schedule E (Rev. f 1-70)
REV-1151 EX+110~09)
SCHEDULE H
COMM W T OFP YLVANIA FUNERAL EXPENSES AND
"~~'IOA~'N`s~oE2`~~N~'n" ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Riggieman Edward L. Sr. 21-07-0918
Decedent's debts must be reportetl on Schetlule I.
ITEM DESCRIPTION AMOUNT
Nt1MRFR
q. FUNERAL EXPENSES:
See continuation schedule(s) attached
B. I ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Atldress
City State Zio
Year(s) Commission Paid
p. Attorney s Fees John H. Broujose, Esquire
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zio
Relationshio of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs
5,963.15
500.00
344.00
TOTAL (Also enter on line 9, Recapitulation) I 6,807.15
Copyright (c) 2009 form software only The Lackner Group, Inc. Forth PA-1500 Schedule H (Rev. 70-09)
Rev-151] E%+112-Da)
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERRpNCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Riaoleman. Edward L. Sr. 21-07-0918
Report tlebfa incurred by the decadent prior to death that remained unpaid et tM data al death, including unrelmbursad medical expanses.
(If more space is needetl, additional pages of the same size)
Copyright (c) 2008 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08)
RFV.1413 FY. 101.101
SCHEDULE J
~Fr~g7(Epr~E
COMM~r~W~FAANNT oEGEDE~N~YLVANIA
`~TE RfJ gENEFiCIARIES
ESTATE OF FILE NUMBER
Ri leman, Edward L. Sr. 21-07-0918
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$)
I TAXABLE DISTRIBUTIONS [include oulright spousal
. distributons, and transfers
under Sec. 9116 a 1.2
Margaret L. Riggleman Spouse Entire Residue 108,238.33
90R Fairview Street
Carlisle, PA 17013
Total 109,238.33
Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 15 00 cover sheet as a r 0 riate.
NON-TAXABLE DISTRIBUTIONS:
II. 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 SHEET'
Copyright (c) 2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 01-10)
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REGISTER OF WILLS CERTIFICATE OF GRANT OF LETTERS
CUMBERLAND County, Pennsylvania
Pia . 2007- 00918 PA No . 21- 07- 0918
Estate Of: EDWAROLRfGGLEMANSR
(Post Mitlgle. LasU
Late Of: SOUTHMIDDLETONTOWNSH/P
CUMBERLAND COUNTY
Deceased
Social Security No: 202-36-7580
WHEREAS, on the Ilth day of October 2007 an instrument dated
September 18th 2002 was admitted to probate as the Last will of
EDWARD L RIGGLEMAN SR
(Fist Mitltlle. GasU
Late of SOUTH M/DDLETON TOWNSHIP, CUMBERLAND County,
who died on the 26th day of September 2007 an
WHEREAS, a true copy of the will as probated is annexed hereto.
THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wills in and
for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby
certify that I have this day granted Letters TESTAMENTARY to:
MARGARET L RIGGLEMAN
who has duly qualified as EXECUTOR(RIXI
and has agreed to administer the estate according to Iaw, all of which
fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYLVANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my office on the 1 1 th day of October 2007.
YY 111 ~ ~ Y
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1, Edward L. Riggleman, Sr., of90R Fairview Street, Carlisle, Cumberland t"uuut~~.
Pennsylvania, declare this to be my last will and revoke any will previously made by nor.
Item One: I direct that a[1 my debts and Eaneral expenses including my gravemarker shall br
paid from my residuary estate as soon as practicable after my decease as a part of the expense of
the administration of my estate.
Item Two: I give, devise. and bequeath my entire estate to my wife, Margaret L. Riggleman.
if she surcices me by f~(I days. In the c~c~~t that sbc predeceases me or is not then living nn the
h f st d:~~~ al~rr my death. then I ei~ r, dry i~r, and hcyurnth nw cnlir~~ estate to nrv wife's parents,
('athcnne );uxr I'ril~~r ^ud ~~illiani I. Peillcr. ~h:uc anJ share alike, ur the sure icor. In the event
my i~~ilr d~u~s rn~t survive me by 61) days and her parents predecease me, then 1 give, devise, :md
bcyuc~dc my cnlire estate to my sister, Beverly Riggleman.
ltem Three: I appoint my wife, Margaret L. Riggleman, Executrix of this my last will. Should
she fail to qualify or cease to act as Executrix, I appoint my sister Beverly Riggleman to act as
Executrix with the same rights, powers, and duties.
Item Four: All estate, inheritance, succession, and other taxes, imposed or payable by reason of
my death, and interest and penalties thereon, with respect to all property comprising my gross estate
for tax purposes, whether or not such property passes under this will, shall be paid out of the
principal of my residuary estate, without apportiomnent or right of reimbursement. In the event that
a substantial portion, as determined in the sole and absolute judgment and discretion of my
Executrix, of any non-probate assets, such as an annuity or mutual funds, are directed to he paid to a
beneficiary or beneficiaries, so that the taxes referred to herein would be paid out of the probate
residue passing to the beneficiary or beneficia<ies of this will (whether or not the same as the
beneficiary or beneficiaries under the non-probate assets), my Executrix, in the Executrix's solr and
ahsnlute judgment and discretion, shall direct a full or partial payment of the taxes to the beneficiary
or hcnrliciaricz of the non-probate assets.
Item Five: i dircet chat my persrnwl representative or guardian shalt noc be required to gwe
bond liar the IaithfLl perli~rmancc of their duties in any jurisdiction.
Item Six: In addition to the rights and powers given to the fiduciaries by law or elsewhere in
this wilt, I give to my Executor during the full time necessary for the administration of my estate
the following rights and powers to be exercised in his or her sole discretion.
A. To retain any real or personal property which may at any time form a part of my estate so
long as he or she deems it advisable.
B. To invest in any real or personal property without restrictions as to legal investments.
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U. I„~cll ^I l,uh!ir..r ~ui,,,~r -.,i;.~. (, , ..nt:. y , r..S.: . 1, > _ ....ar a~ ~ ea ttrsx~.
Or tO p:lrtlnpn, CO inUI"tt'acC,U h~i,,lLl lcd~.+t(Rf•u>,:x)t•fr~t•~_I I~,. snit 4.r l..r,tit,i„i,M IG@
leases.
E. To make distribution in kind.
P. To compromise claims.
IN ~VI'1 NICtiti ~1'l1F:RFa)i'. 1 have hcrcunh3 srl any hand this 14'x' day of Sep~mher. 2002.
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lid~c;ud I,. Itic;~l fin, tir.
~1'hc preceding instrument, consisting ofthis and two other typewritten pages each identified by the
signahlre of the Testator was on the day and date thereof signed, published and declared by the
Testator therein named as and for his last wilt, in the presence of us, who at his request, in his
presence and in the presence of each other have subscribed o,r names. ~
r
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
ss
We, John H. Broujos and -~. ~~Zx~!~v ,witnesses whose names are signed to the
attached or foregoing instru ent emg du q alified according to law, do depose and say that we
were present and saw the Testator sign and execute the instrument as his last will; that he signed
willingly and u.r~utrd it ^s his fice and crotuntary act for the purposes therein expressed; that each
of ns in tl~c lir:,rint; nn~l siLh1 „( tt:c l~rs:atnr sigrn~d the e~ii.l a~+ witnesses::!nd that to the bey+_ of n,-tr
knrn~~lydgc, the "testator was ;d ttl. umr 18 ur nloro years ofa~c, gf sound n1'~d and under no
constraint or under inllucnce. ~__ \ `• ~ ~ C
Sworn and subscribed to before
met 18'~ d ry of September, 2002.
• / ,r
1~OTAR1' PU(3LIC
Nawia! Sul I
Bridget Ann Corwran, Nowy Public
Carlisle Boro, Cumbertan<I County
My Comm,saion F~cpires lone !0, 2006
MenY16f, P2nn5)ManiaA550Ciation Of NofaneS
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1, Edward L. Riggleman, Sr., whose name is signed to the attached document, having been du]}r
qualified according to law, do hereby acknowledge that I signed and executed the instrument as my
last will; that I signed it as my flee and voluntary act for the purposes therein expressed. ~ jp~y ,
~~~-
~_
Eduard L. Rig, cma r., Testator
3At5m ttnd allintu•d h~ aiul ail.rnml.d~cxl `_
~CktY' tnt ;im ('; .l. r. nl ;.i jit, ~ui~n, 7(ryI',
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^_ NCiJI ARY' NUC3LIC
N«a~;al seal
Bridget Mn Corcoran, Notary Public
Carlisle Boro, Cumberland Counq
My Commission Expires June t0, 2006
Manber, PtiratSyMenla Assodatlon a Notaries
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