HomeMy WebLinkAbout01-24-13r
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J 1505610105
REV-1500 lx (oz-u) (FI)
OFFICU-L USE ONLY
PA Department of Revenue Pennsylvania
o,...,„~,.o.,.w,~, Coun C
Bureau of Individual Taxes ty ode Year Fle Number
PO BOX ?80601 INHERITANCE TAX RETURN ~I •I n r„~ ~ ~ ,
_ Harrisburg PA r7us-otiot RESIDENT DECEDENT ft/ ~
ENTER DECEDENT INFORMATION BELOW `-
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYW
,177-42-2615 04/28/2012 12/11/1927
Decedent's Last Name Suffix Decedent's First Name MI
_ _ _.
__
Huggler Erika ' S
(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 12-12-82)
t3D 6. Decedent Died Testate O
(Attach C
f Will 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes
opy o
) (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 Schedule O)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD SE DIRECTED TO:
Name Daytime Telephone Number
.Jeffrey N. Yoffie, Esq.
_ (71743-1120 w ~ ~
_ ~
rn
-
.' _.c. :~ IC..__
I~ER OF W~ USEfdNt~j _.
W -O ~
fTt ~ h
First Line of Address
...
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__ ~ A r" rv ~ tit
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2 Lemoyne Drive ~ ..~~~
~ cn ~
Gy c:r
Second Lina of Address q ~ ~-' ~ ~~ -
Suite 100 r' `'° t"7
i.J _'. I"r1
City or Post Office _
_ _. State ZIP Coda ~.M.
-~ DATE (A fJ
.Lemoyne I~
PA ' 17043
Correspondent's a-mail address: jyoffe@veriZOn.net
Under penalties of perjury, I declare that I have examined this return, InGuding accompanying schetlules and statements, and to the best of rrry knowledge and Relief,
it is Vue, correct and compkite. Declaretbn of preparer other than the. personal representatlve is based on all infomtatlon Af which preparer has env knowledge.
/-aa -~3
2 Lemoyne Drive, Suite 100, Lemoyne, PA 17043 ~`~
I N URE OF PREP R OTH R TH REPRE3 TATIVE ATE
v ~t.>,l ? o~fh I~•<~ ~Y D~ ~ ~ l~2 3/DZyI 3
~i DDRE3S
2 Lemoyne Drive, Suite 100, Lemoyne, PA 17043
1505610105
1K1{~~NAL FORM ONL7 ,...-._ .__. - .. _ --
Side 1
1505610105
3~~
,17
J 15D5610205
REV-1500 EX (FI) Decedent's Social Security Number
Decedent's Name: Erika S. Huggler : 177-42-2615
RECAPITULATION
1. Real Esiate (Schedule A) ............................................. L
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. ' 3,700.38 ,
6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6.
7. Irter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested........ 7.
8. Total Orosa Assets (total Lines 1 through 7) ............................. 6. ', 3,700.38
9. Funeral Expenses and AdminisUative Costs (Schedule H) ................... 9.: 19,667.72
10, petits of Decedent, Mortgage Liabilities and Liens (Schedule I} ............... 10. ' 31,030.13
11. Total Deductions (total Lines 9 and 10} ................................. 11. ' 50,697.85
12. Net Value of Estate (Line 8 minus Line 11) ......................... ..... 12. ' -46,997.47
13. Charitable and Governmental BequestslSec 9113 Trusts for which ! ~ ~" ~ " ' ~ ' ~ ' '" '
an election to tax has not been made (Schedule J) ................... ..... 13.
14. Net Value Sub)ect to Tax (Line 12 minus Line 13) ................... ..... 14. ' -46,997.47
TAX CALCULATION • SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
al the spousal tax rate, or
transfers under Sac. 9116
(a)(1.2) X .0. 15.
18. Amount of Line 14 taxable _ _.
at lineal rate X .0 45 16. ':
17. Amount of Line 14 taxable
at sibling rate X .12 17. i
18. Amount of Line 14 taxable
at collateral rate X J 5 18.
19. TAX DUE .................................................... .....19. 0.00
20. FILL IN THE OVAL lF YOU ARE REQUESTINt3 A REFUND OF AN OVERPAYMENT O
Side 2
1505610205 150561D205 J
~ a
REV•1500 Ex (FI) Page 3
Decedent's Complete Address:
Ffle Number
DECE ENT'S NAME
Erika 5. Huggler
STREET ADDRESS
15 Stephen Road
CITY
Camp Hill STATE
PA ZIP
17011
Tax Payments and Credits:
1. Tax Due (Page 2, Line 19)
2. CreditslPayments
A. Prior Payments _
B. Discount
3. Interest
Total Credits (A + B) (2)
(31
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)
(1) 0.00
Make check payable to: REGISTER OF WILLS, AGENT.
4 >~`••~flj .t9°, .... ,~ . _~_ .. ,: !,> - ~. Ry 4..s~ a ed k .k, -, .° '' 'fib ~ ~-. r &€' a . ,. ., "aY'*~i~`^~"...
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" 1N 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 vansferred or its income .................................... ........ ~ ^
c. retain a reversionary interest ...................................................................................................................... ........ ~ ^
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" orpayable-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
contains a beneficiary designation7 ................................................................................................................ ........ ~ ^
~,,~~yyIF THE ANSWER TO ANY OF THE ABtO~VE QUESTION, S IS Y{ES, YOU MUST COMPLE°-~~T(E~SCHEtDULE G AND FILE IT AS PART OF THE $RtETURN,
.k-c)~ ~. ~J.r.- ~ .'~"`¢ StGllikv-~~;AT :~~~rk. "~°~-~i sT.~_ E'~ ~ 'a'E~tY +yn`H! s'~`,~T!-.. +k .. :e `~rw4..:.:. 'a ' ,.. :A=~~k^. .',~.
v .~ ~ a 3x .a.> a
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 ar 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 benefdary.
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 i].
• 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. 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.
f 1
LAST WILL AND TESTAMENT
OF
ERIKA S. HUGGLER
Dated: May 24, 2011
Prepared by:
Captain Jessica E. Guise
22 Ashburn Drive
Carlisle Barracks, Pennsylvania 17013
717 245 4940
LAST WILL AND TESTAMENT
OF
ERIKA S. HUGGLER
I, Erika S. Haggler, a resident of the Commonwealth of Pennsylvania, make,
publish and declare this to be my Last Will and Testament, revoking all wills and codicils at any
time heretofore made by me. I am a widow of a person who had retired from the .military
service of the United States.
FIRST: I direct that the expenses of my last illness and funeral, the expenses of
the administration of my estate, and all estate; inheritance and similar taxes payable with respect
to property included in my estate, whether or not passing under this will, and any interest or
penalties thereon, shall be paid out of my residuary estate, without apportiorunent and with no
right of reimbursement from any recipient of any such property.
SECOND: At the time of the making of this will I am unmarried. I have four
children Ronald R. Haggler, Richard A. Haggler, Robert E. Haggler and Judy M. Haggler
THIRD: I give the sum of Five Thousand Dollars ($5,000.00) to Michael Robert
Haggler, if he survives me.
FOURTH: I give the sum of Five Thousand Dollars ($5,000.00) to Matthew
David Haggler, if he survives me.
FIFTH: I give all the rest, residue and remainder of my property and estate, both
real and personal, of whatever kind and wherever located, that I own or to which I shall be in any
manner entitled at the time of my death (collectively refeaed to as my "residuary estate"), as
follows:
(a) To those of my children (Ronald R. Haggler, Richard A. Haggler and Robert
E. Haggler) who survive me and to the issue who survive me of those of my
children who shall not survive me, ner stirpes.
(b) If no issue of mine survives me, I give my residuary estate to those who
would take from me as if I were then to die without a will, unmarried and the
absolute owner of my residuary estate, and a resident of the Commonwealth of
Pennsylvania.
SIXTH: If any property of my estate vests in absolute ownership in a minor or
incompetent, my Executors, at any time and without court authorization, may: distribute the
whole or any part of such property to the beneficiary; or use the whole or any part for the health,
education, maintenance and support of the beneficiary; or distribute the whole or any part to a
guardian, committee or other legal representative of the beneficiary, or to a custodian for the
beneficiary under any gifts to minors or transfers to minors act, or to the person or persons with
whom the beneficiary resides. Evidence of any such distribution or the receipt therefor executed
by the person to whom the distribution is made shall be a full discharge of my Executors from
any liability with respect thereto, even though my Executors may be such person. If such
beneficiary is a minor, my Executors may defer the distribution of the whole or any part of such
property until the beneficiary attains the age of eighteen (18) years, and may hold the same as a
separate fund for the beneficiary with all of the powers described in Article SEVENTH hereof.
If the beneficiary dies before attaining said age, any balance shall be paid and distributed to the
estate of the beneficiary.
SEVENTH: I appoint Ronald R. Haggler and Robert E. Haggler and Richard A.
Haggler as co-Executors of this will. If one of my Executors shall fail to qualify for any reason
as Executor or, having qualified shall die, resign or cease to act for any reason as Executor, the
other Executors may continue to act as my Executors without appointing a successor executor.
If two of my Executors shall fail to qualify for any reason as Executor or, having qualified shall
die, resign or cease to act for any reason as Executor, the other Executor may act alone as my
Executor. I direct that no Executor shall be required to file or furnish any bond, surety or other
security in any jurisdiction.
EIGHTH: I grant to my Executors all powers conferred on executors under the
Pennsylvania Probate, Estates and Fiduciaries Code, as amended, or any successor thereto, and
all powers conferred upon executors wherever my Executors may act. I also grant to my
Executors power to retain, sell at public or private sale, exchange, grant options. on, invest and
reinvest, and otherwise deal with any kind of property, real or personal, for cash or on credit; to
borrow money and encumber or pledge any property to secure loans; to exercise all powers of an
absolute owner of property; to compromise and release claims with or without consideration; and
to employ attorneys, accountants and other persons for services or advice. The term
"Executors" wherever used herein shall mean the executors, executor, executrix or administrator
in office from time to time.
NINTH: Except as otherwise provided in this will, i have intentionally failed to
provide for any other relatives or other persons, whether claiming to be an heir of mine or not.
Insofar as I have failed to provide in the will for any of my issue now living or later born or
adopted, such failure is intentional and not occasioned by accident or mistake. If any person
names as a beneficiary under this will institutes a will contest, acts as a party to a will contest
initiated by someone else, or aides and abets anyone instituting a will contest, I direct that any
bequest, devise, or share of my residuary estate that would otherwise go to him shall lapse, as if
he had predeceased me.
TENTH: I direct that for purposes of this will a beneficiary shall be deemed to
predecease me unless such beneficiary survives me by more than thirty days.
ELEVENTH: I am the widow of a husband who served in the Armed Forces of
the United States. I therefore request that my Executor make appropriate inquiries to ascertain
2
whether there are any benefits to which I, my dependents or my heirs may be entailed by virtue
of any military affiliation. I specifically request that my Executor consult with a retired affairs
officer at the nearest military installation, the Department of Veterans Affairs, and the Social
Security Administration.
This document was prepared under the authority of 10 U.S.C. §1044 and
implementing military regulations and instructions, by CPT Jessica E. Guise, who is licensed to
practice law in Pennsylvania.
IN WITNESS WHEREOF, I, Erika S. Huggler, sign my name and publish and
declare this instrument as my last will and testament this 24th day of May, 2011.
;~, ~ i
Erika S. H er
The foregoing instrument was signed, published and declared by Erika S.
Huggler, the above-named Testatrix, to be her last will and testament in our preseace, all being
present at the same time, and we, at her request and in her presence and in the presence of each
other, have subscribed our names as witnesses on the date above written.
[~O ~ ~~~h
.having an address at
~7 0l3
having an address at
~d ~/ ~Si±ll re
`~' '-~Y
~z2/9
3
ACKNOWLEDGMENT AND AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA, COUNTY OF ~_~,~~~.~ ss.
We, the Testatrix and the witnesses, whose names are signed to the attached or
foregoing instrument, bevng first duly sworn, do hereby declare to the undersigned authority that
the Testatrix, Erika S. Huggler, signed and executed said instrument as her last will and
testament in the presence and hearing of the witnesses, and that she stated that said instrument
was her last will and testament, and that she had signed willingly, and that she executed it as her
free and voluntary act and deed for the purposes therein expressed, and that each of the witnesses
at the request of the Testatrix, in the presence and hearing of the Testatrix and each other, signed
the will as witness, and that to the best of his or her knowledge the Testatrix was at the time at
least eighteen years of age or emancipated, of sound mind and under no constraint, duress, fraud
or undue influence.
Erika S. Hugg
Testatrix 1f
t~
rd ~ 1
p t. ~~e ant
Witness
lw~+A~f~ ~ ~riA_ ~
Witness
Subscribed, sworn to and acknowledged before me by the said Erika S. Huggler,
Testatrix, and subscribed and sworn to before me by the above-named witnesses, this 24th day of
May, 2011.
Notary ~c
y commission expires on
COMA P{WIEALTN OF PENNSYLVANIA
NobuW Seal
%ami May Nerhkr, Notary PubYo
CaMgs eoro. CumpaAand County
µY CamrNeaWn 13, 2013
Member, P¢nmryNa itl011 Of Aa6
TRUST AGREEMENT
This Trust Agreement made this l 5"~ day of ~(/~ C' .2011, between
Erika S. Huggler, as Settlor, and herself, as Trustee and the same amends the prior Trust
agreement dated August 6, 1999:
1. Settlor transfers to Trustee the following assets listed in Schedule A. Trustee shall
hold any other property that Settlor may add to this Trust from time to time.
2. During the life of Settlor, Trustee shall pay to Settlor any principal and/or income
from the Trust Estate as Settlor may direct in writing lodged with the Trust records.
Checks drawn on accounts in the name of this Trust and signed by Settlor as Trustee
shall constitute such writing. Settlor shall enjoy the right to use and enjoy any Trust
property during her lifetime, as part of her income rights as hereinbefore set forth,
such as living in a home which is an asset of the Trust.
3. Upon, Settlor's death, the Trustee shall initiate the procedure to terminate the Trust.
Prior to distribution of any other assets, $5,000.00 shall be distributed to Michael
Robert Huggler, or to his issue per stirpes and $5,000.00 shall be distributed to
Matthew David Huggler, or to his issue per stirpes. To pay these distributions to
Michael Robert Huggler and Matthew David Huggler, it is assumed the real estate
which is part of this Trust will need to be sold. In the event Trust assets available for
distribution are less than $10,000.00, then all Trust assets available for distribution
shall be distributed in equal shares to Michael Robert Huggler and Matthew David
Huggler or their issue per stirpes. After the distributions to Michael Robert Huggler
and Matthew David Huggler, all remaining Trust assets shall be distributed, in either
cash or in kind, in equal shares to my children Richard A. Huggler, Ronald R.
Haggler and Robert E. Haggler, or to their issue per stirpes in the event one or more
of said children predeceases me. Judy M. Haggler Johnson shall not receive any
assets from this Trust.
4. The Trust's existence shall cease when all of the Trust assets and Trust proceeds have
been distributed as aforesaid.
5. No beneficiary shall have any right to anticipate, sell, assign, mortgage pledge or
otherwise dispose of or encumber all or any part of the Trust estate. Nor shall any part
of the Trust estate including, but not limited to income, be liable for the debts or
obligations of any beneficiary or be subject to attachment, garnishment, execution or
any other legal or equitable process. The interests of the beneficiaries of this Trust shall
be held subject to a spendthrift trust as currently set forth in 20 PaC.S.A. §7742(b).
6. Trustee shall have the following powers in addition to those given by law, to be
exercised in Trustee's absolute discretion, which powers shall be applicable to all
property held by Trustee, including property held for minor or incapacitated persons,
efr'ective without the Order of any Court:
a. To retain any investments at discretion, to invest and reinvest without
obligation to diversity and without restriction to to-called "legal investment",
with the specific right to invest and hold any type of equity or debt securities,
derivatives andlor interests in real estate, whether income producing or not,
and to exercise any options or acquisition rights possessed by the Trust.
b. To sell any Trust assets or grant options for sale at public or private sale, upon
such terms as the Trustee shall in her or his uncontrolled discretion determine,
without liability of any purchaser to see to the application of any purchase
money.
c. To borrow money and to secure its repayment by real estate mortgage(s),
pledge, security agreement or otherwise, without liability of the lender to see
the application thereof.
d. To compromise and/or settle claims asserted by or against the Trust, to
register Trust assets in the name of a nominee, to join in any recapitalization,
merger, reorganization or voting trust plan affecting Trust assets and/or
investments.
e. To manage, operate, repair alter and/or improve Trust assets in any manner
the Trustee deems appropriate.
f. To receive from the Settlor or from any other source any money or other
property and/ or assets as additions to this Trust, by deed, Will or otherwise.
g. To permit any present beneficiary to occupy andlor use any real or personal
property of the Trust without paying rent or other such payment for the use
thereof.
h. No Trustee shall be required to qualify before, be appointed by or account to
any Court (in the absence of a breach of Trust), nor shall any Trustee be
required to obtain the Order or approval of any Court in the .exercise of any
power or decision granted hereinunder.
i. To do a1] other acts and things necessary and appropriate in the management,
administration and distribution of this Trust.
i. - r
7. Trustee shall pay any Estate, Inheritance and/or other death taxes, together with any
interest or penalties duly assessed, payable by reason of Settlor's death passing under
this Agreement, under Settlor's Will, or passing by or through other means or
instruments, and shall pay any and all debts of Settlor, all to the extent not paid or
required to be paid by Settlor's personal representative.
8. Settlor reserves the right to revoke or amend this Trust Agreement in whole or in
party at any time and from time to time by written instrument delivered to the Trust
records during the Settlor's lifetime.
9. Following the resignation, death or incapacity of Settlor, Richard A. Huggler, Ronald
R. Huggler and Robert E. Huggler shall become co-Trustees hereinabove. If any of
the aforesaid co-Trustees are unable or unwilling to act, then the other named co-
Trustees may continue to act. Whoever succeeds to the office of Trustee shall signify
his acceptance in a writing delivered to the Trust records,
10. No Trustee serving hereinunder shall be required to furnish bond in any jurisdiction.
11. In determining whether Settlor has become incapacitated and the successor Trustees
are authorized to exercise their authority as set forth herein, the successor Trustees
shall obtain a certificate signed by a licensed physician, stating that Settlor is
physically or mentally incapable of handling her own financial affairs and shall lodge
-such certificate with the Trust records.
12. Any Trustee serving as such shall be entitled to reasonable compensation for the
performance of his work and duties; providing however, that Settlor shall not be
entitled to such compensation.
...
13. Questions pertaining to the validity, construction and administration of the Trust
created under this instrument shall be determined in accordance with the laws of the
Commonwealth of Pennsylvania.
IN WITNESS WHEREOF, the parties have signed this Agreement, the date aforewritten.
. ~ ~ ~ ~~
~~
SS ERIKA S. HUGGLER, Settl1~
~~'~e~Unrtr t't~
4= ~ r ~
JI SS ERIKA A. HUGGLER, ee
COMMONWEALTH OF PENNSYLVANIA:
SS
COUNTY OF (, vJ-'l~ff~~~~
On this, the _J~_t__. day of ~ ~~ e , 2011, before me, a Notary Public, the
undersigned officer, personally appeared, Erika Huggler, known to me, (or satisfactorily
proven) to be the person whose name is subscribed to the within instrument, and
acknowledged that she executed the same for the purposes therein contained.
IN WITNESS WHEREOF, I hereunto set my hand and seal.
I ~i ' ~ _
T PUBLIC
My Commission Expires:
A OF P N YL ANW
Nob1Ar 8N1
Ja1N'ay N. Yolfa, NoYry Po61C
East Pannshao Twp., Cus4srbN OaMY
SCHEDULE "A„ Mr csmmNNon ooc z3, zo+z
Msrnbar, iNtnnsywada Aaodalbn
J ~
ALL THAT CERTAIN tract or parcel of land situate in East Pennsboro Township,
Cumberland County, Pennsylvania, more particularly bounded and described as follows,
to wit:
BEGINNING at a point on the northerly line of Stephen Road, which point is 614.99 feet
west of the northwesterly corner of Stephen Road and Erford Road (west) and at dividing
line between Lot Nos. 7 and 8, Block "B", on the hereinafter mentioned Plan of Lots;
thence along the northerly line of Stephen Road in an arc having a radius of 187.80 feet
in a northwesterly direction to the right 110 feet to a point at dividing line between Lots
Nos. 8 and 9, Block "B" on said Plan; thence along said dividing line north 50 degrees 53
minutes east 86.61 feet to a point at dividing line between Lots Nos. 8 and 10, Block "B"
on said Plan; thence along said dividing line south 64 degrees 3 minutes 30 seconds east
56.58 feet to a point at dividing line between Lots Nos. 7 and 8, Block "B" aforesaid;
thence along said dividing line south 17 degrees 19 minutes 30 seconds west 95 feet to a
point, the place of BEGINNING.
SUPPLEMENT TO FORM 1500
15 Stephen Road, Camp Hill, PA has not yet been sold. Therefore, it is impossible to
accurate fill out Schedule A at the present time. Once the real estate is sold, a supplemental
inheritance tax return will be filed.
Date: C 23 ~ ~ ~~
Yoffe & Yoffie, P.C.
By '
e rey . Yoffe, E q.
Attorney for Executors
2 Lemoyne Drive, Suite 100
Lemoyne, PA 17043
jyoffe@verizon.net
(717)343-1120
Attorney ID No. 52933
y i a ~
REV-y5o8 EX+ (o8-u)
Pennsylvania
DEPARTMENT Of REVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
se~ou~E E
CASH, BANK DEPOSITS & MISC.
PERSONAL PROPERTY
ESTATE OF: FILE NUMBER:
Erika S. Huggler 2012-0525
Indude the proceeds of Iltigation and the date the proceeds were received by the estate.
All property ioinUy owned with right of survivorship must be disclosed on Schedule F.
If more space is needed, use additional sheets of paper of the same size.
...
RE4.1510 E%+ (08-09)
pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TA% RETURN
RESIDENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS AND
MISC. NON-PROBATE PROPERTY
caEwle yr FILE NUMBER
Erika S. Huggler 2012-0525
This schedule must be completed and filed if the answer to any of questions 1 through 4 on Daae three of the REV-SSnn is voe
ITEM
NUMBER DESCRIPTION OF PROPERTY
INQUDE THE NAME OF THE TRANStEREE, THEIR REU410NSHIP 70 DECEDENT qND
THE DATE OF 7RANSfER. A7rACH A CoP! OF THE DEED FOR REAL ESTATE..
DATE OF DEATH
VALUE OF ASSET
% OF DECD'S
INTEREST
EXCLUSION
IF APPUCA&E
TAXABLE
VALUE
1. Richard A. Huggler; Son; Life Insurance Beneficia
ry
5,000.00
100!
0.0(
2 Michael Robert Huggler, Grandson, Trust Beneficiary
5,000.00 100 5,000.0(
s Matthew David Huggler, Grandson, Trust Beneficiary
5,000.00 100 S,000.OC
4 Richard A. Huggler, Son, Trust Beneficiary .3a(total .33(total
-s~o,ooo~ 100 -$~o,ooo>
5 Ronald R. Huggler, Son, Trust Beneficiary 3s0otal .33(total
-$to,ooo~ 100 -ato,ooo>
6 Robert E. Huggler, Son, Trust Beneficiary .as(total
-st o,ooo> 100 .33(total
-s ~ o,ooo~
_ TOTAL (Also enter on Line 7, Recapitulation) $ I unknown at Present
If more space is needed, use additional sheets of paper of the same size.
~ ~ l _3
SUPPLEMENT TO SCHEDULES G AND J
Until 15 Stephen Road, Camp Hill, PA has been sold, exact values for Schedules G and J
will not be known.
Yoffie & Yoffie, P.C.
Date: ~ ~ J ~ ~ l ~ By ~~
effrey offe, Esq.
Attorney for Executors
2 Lemoyne Drive, Suite 100
Lemoyne, PA 17043
jyoffe@verizon.net
(717)343-1120
Attorney ID No. 52933
1, J 4 i
REV•1511 EX+ (10-09)
pennsylvania
DEPARTMENT OF gEVENUE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Erika S. Huggler 2012-0525
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
a. FUNERAL EXPENSES:
1' Musselman Funeral Home 7,201.87
z. Casket Spray from Hammakers Flower Shop 267.12
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s) of Personal Representative(s) Ronald R. Huggler, Robert E. Hu glen
street Address Richard A. Huggler
~;tr See attached. state zIP
Year(s) Commission Paid: TO E3e Paid
z.
3.
4.
s,
6.
~.
s.
s.
t o.
tt.
Attorney Fees:
Family Exemption: (!f decedent's address is not the same as claimant's, attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
Probate Fees:
Accountant Fees:
Tax Return Preparer fees:
Carlisle Sentinel (For Advertising Letters)
Cumberland Law Journal (For Advertising Letters}
Fee to Easy Moves to clean out house and take property to auction
Fee to Diller to transport junk to the junkyard
3,000.00
7,500.00
343.00
136.44
75.00
1,000.00
144.29
TOTAL (Also enter on Line 9, Recapitulation) ~;
If more space is needed, use additional sheets of paper of the same size.
_,__
19,667.72
,_ . u „
REV-1512 EX+ (12-12)
pennsytvania
DEPARTMENT OF REVENUE
INNERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILII'IE5 & LIENS
-
ESTATE OF FILE NUMBER
Erika S. Huggier 2012-0525
Report debts tncumad by the decedent pNor to death that remained unpaid at the date of death, induding unrelmbuned medical expanses,
If more space is needed, insert additional sheets of the same size.
.. ~ a •
REV-1513 EX+ (01-10)
Pennsylvania
DEPARTMENT OF REVENUE
INNERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE 7
BENEFICIARIES
ESTATE OF: FILE NUMBER:
Erika S. Hu ler 2012-0525
NUMBER
NAME AND ADDRESS OF PERSON(S) RECENING PROPERTY RELATIONSHIP TO DECEDENT
Do Not Llst Trustee(s) AMOUNT OR SHARE
OF ESTATE
I TAXABLE DISTRIBUTIONS [include outright spousal distributions and transfers under
Sec. 9116 (a) (1.2).)
i• Michael Robert Hugger Grandson $5,000.00
2. Matthew David Huggler Grandson $5,000.00
3. Ronald R. Huggler Son .33(totaf-$10,000)
4. Richard A. Huggler Son .33(total-$10,000)
5. Robert E. Huggler Son .33(total-$10,000)
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE.
NON-TAXABLE DISTRIBUTIONS
A, SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B. CHARTIABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $
!f more space is needed, use additional sheets of paper of the same size.