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HomeMy WebLinkAbout02-20-13 (2)--j REV-'~rJO~ ~`(°'-'°' , , 1505610143 OFFICIAL USE ONLY PA Department of Revenue Pennsylvania county code Year File Number Bureau of individual Taxes oerMT1AENT Of NFVENUE Po Box.2eosol [NHERITANCE TAX RETURN 2 1 12 0 10 3 6 Harrisburg, PA 17128-Devi RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death 09 10 2012 Decedent's. Last Name Suffix SCHERRER (If Applicable) Enter Surviving Spouse's Information Betaw Spouse's Last Name Spouse's Social Security Numbet_.._ FILL IN APPROPRIATE OVALS BELOW ® 1. Original Return ^ 4. Limited Estate ® t3. Decedent Died Testate (Attach Copy of V~ ^ 9. Litigation Proceeds Received Suffix Date of Birth 05 25 1925 Decedent's First Name MI FRANCES E Spouse's First Name MI THIS RETURN MUST BE FILED tN DUPLICATE WITH THE REGISTER OF WILLS ^ 2. Supplemental Return ^ ,ta, Fuluro Interest Compromise (date of death otter i2-12-82) ^ T. Decedent Maintained a Liv~g Trust (Attach Copy of Trust) ^ 10. Spousal Paveriy Credit (dale of death between 12-31-91 and 1-1-95) ^ 3. Remainder Return {date of death prior to 12-13-82} ^ 5. Federal Estate Tax Return Required 0 e. Total Number of Safe Deposit Boxes ^ 11. Election to tax under Sec. 9113(A} (Attach Sch. 0} CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD eE DIRECTED T0: Name Daytime Telephone Nui~er THOMAS S BECKLEY 7 17 ~ 3 3 7 t~;l ~ r © w : E7 n't First line of address PO BOX 11998 Second fine of address City or Post Office HARRISBURG Correspondent's e-mail address: b e c k s i~ p a. n e t State ZIP Code PA 17108 REG~~~ILLIStb~iSE t~l-~ A, ~ t~'t © rat >'~ ~ CI7 ]D ~ t;;;)I ~'[ h O 4 -~ o ~ ~ `r1 ----- .... ~ ~ DATE F ~ ~ Under penaltie ury, I declare t t I examined this return, induding accompanying sd~edules and statements, and to the best of my knowledge and belief, it is true, con corn ati t preparer other than the persona! representative Is based on aN information of which preparer has any knowledge. SIGNATU PERS E ONS E FILING RETURN D TE Brian Scherrer Z/13~3 4 Enck Circle, Enola, PA 17025 SIGNATyfiG~OF PREPARER OTt R THAN REPRESENTATIVE OA G--'~' ~~~Jr/` Thomas S_Beckley ~~/r~ J~ ADDRESS P.O. Box 11998, Harrisburg, PA 17108 Side 1 L 1505610143 1505610143 ~ \ 1~ J 1505610243 REV-1500 EX Decedent's Social Security Number DecedenYsName: SCHERRER, FRANCES E. RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4. 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5. 256,273.92 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ............. 7. 8. Total Gross Assets (total Lines 1-7) ....................................................................... g, 2 5 6, 2 7 3 9 2 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 13,158.03 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 26,538.33 11. Total Deductions (total Lines 9 & 10) ...................................................................... 11. 39,696.36 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 2 1 6 , 5 7 7 5 6 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................................................. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................................. 14. 216,577.56 TAX COMPUTATION -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 .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 16. 17. Amount of Line 14 taxable at sibling rate X ,12 17. 18. Amount of Line 14 taxable 2 1 6, 5 7 7 5 6 at collateral rate X .15 18. 19. Tax Due ................................................................................................................... .. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 32,486.63 32,486.63 Side 2 1505610243 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 12 - 01036 DECEDENT'S NAME Scherrer, Frances E. STREET ADDRESS Bethany Village CITY Mechanicsburg STATE PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 12,000.00 631.58 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. Total Credits (A + B) Make Check Payable to: REGISTER OF WILLS, AGENT. (1) 32,486.63 (2) 12,631.58 (3) 0.00 (4) (s) 19,855.05 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; or .................................................................................................................. ^ d. receive the promise for life of either payments, benefits or care? .............................................................. ~ ~x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................................... ^ 3. Did decedent own an "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? ...................................................................................................................... ^ ^x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P §9116 (a) (1 1) !ii)] The statute does not exem S t a transfer to a survivin ouse from tax s and the tatuto r uir m nt f r di r f l . . . . p g p , ry s eq e e s o assets and filing a tax reffurn are still applicable even if the surviving spouse is the only beneficiary. sc osu e o 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 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) . A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by bloo~ or adoption. SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Scherrer, Frances E. 21 - 12 - 01036 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 M&T Savings Account 231,463.74 2 ~ M&T Certificate of Deposit ~ 10,011.51 3 ~ M&T Checking Account ~ 14,655.25 4 ~ Refund -Bethany Village ~ 143.42 TOTAL (Also enter on Line 5, Recapitulation) ~ 256,273.92 SCHEDULE H ,. . FUNERAL DCPENSES & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN A~~/~'N'c~/~~/C rneZY RESIDENT DECEDENT r~a.r~t~ rv ~ ~ v1 ~ ~ V L~ VW ~ ~7 FILE NUMBER ESTATE OF Scherrer, Frances E. 21 - 12 - 01036 Debts of decedent must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Jones Funeral Home (embalming charge) 375.00 B. ADMINISTRATIVE COSTS: ~. Personal Representative's Commissions Name of Personal Representative(s) Brian Scherrer 10,000.00 Street Address 4 Enck Circle City Enola State PA Zip 17025 ~ Year(s) Commission paid 2. Attorney's Fees Beckley & Madden 2,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Cumberland County Register of Wills 5. 6 7 1 Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Cumberland County Legal Journal 75.00 TOTAL (Also enter on line 9, Recapitulation) 13,158.03 Schedule H ,. Funeral Expenses & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN Administiratiive Costs C017tinued RESIDENT DECEDENT FILE NUMBER ESTATE OF Scherrer, Frances E. 21 - 12 - 01036 2 Postage 10.00 3 Photocopy charges 25.00 4 The Patriot-News (advertising fee) 158.03 5 Register of Wills (filing fee) 15.00 6 Estimated remaining administration expenses ~ 500.00 Page 2 of Schedule H SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES & LIENS INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Scherrer, Frances E. 21 - 12 - 01036 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 Bethany Village 10,000.00 2 West Shore EMS 1,007.42 3 Senior Health 530.91 4 Brian Scherrer (services provided as attorney-in-fact) 15,000.00 I TOTAL (Also enter on Line 10, Recapitulation) ~ 26,538.33 12EV-1513 EX+ (11-08) ,_ ~ - ~' SCHEDULE J COM M ANIA O BENEFICIARIES NHER TA CE TAX RETURN RESIDENT DECEDENT ESTATE OF Scherrer, Frances E. FILE NUMBER 21 - 12 - 01036 NUMBER NAME AND ADDRESS OF PERSON(S) RELATIONSHIP TO DECEDENT SHARE OF ESTATE (Words) AMOUNT OF ESTATE ($$$) RECEIVING PROPERTY Do Not List Trustee(s) I~ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Lisa Ann Dugan Niece One-third 2603 Weddington Place Marietta, GA 30068 2 John Scherrer Nephew One-third 3350 146th Avenue Ham Lake, MN 55304 3 Brian Scherrer Nephew One-third 4 Enck Circle Enola, PA 17025 Enter dollar amounts for distributions shown above on lines 1 5 through 18 on Rev 1500 cover sheet, as appropriate. II NON-TAXABLE DISTRIBUTIONS: . A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI 0.00 ~: ~.• . ~ : ~' . i LAST WILL AND TESTAMENT I, .FRANCES ELIZABETH SCHERRER, presently residing at Hillcrest Apartments, 1010 Spruce Street, Hollidaysburg, Blair County, Pennsylvania, being of sound mind, memory and understanding do hereby make, publish and declare this my Last Will and Testament hereby revoking and making void any former Wills, Testaments, or Codicils by me at any time heretofore made. FIRST: I direct that my Executor, hereinafter named, pay all my just and legal debts including funeral expenses and the costs of administering my Estate as soon after my decease as may conveniently be done. SECOND: After the payment of the above, I give, devise, and bequeath my entire Estate to my niece, LISA ANN DUGAN, and my nephews, JOHN ANDREW SCHERRER and BRIAN JOSEPH SCHERRER, shaze and shaze alike. In the event that any of my said beneficiaries above-named should predecease me leaving no issue, then and in said event that share which he or she would have been entitled, had he or she survived me, shall be divided among my remaining beneficiaries, shaze and. share alike. In the event that any of my said beneficiaries above-named should predecease me leaving issue, then and in said event that share which he or she would have been entitled, had he or she survived me, shall go to his or her surviving issue, share and share alike. In the event that any of the above-named beneficiaries should be minors at the time of my death, then and in said event I nominate, constitute, and appoint Guazdians as follows: In the event that my nephew, BRIAN JOSEPH SCHERRER, should predecease me leaving issue and said issue are minors at the time of my death, then and in said event I nominate, constitute, and appoint my nephew, JOHN- ANDREW SCHERRER, as ~. •. Guardian of any property which passes under this Will or otherwise to said minors and with respect to which I am authorized to appoint a Guardian and have not otherwise specifically done so. In the event that my nephew, JOHN ANDREW SCHERRER, is unable or unwilling to serve as said Guardian, then and in said event I nominate, constitute, and appoint my niece, LISA ANN DUGAN, to serve as the G~aardian of said Estate. In the event that my nephew, JOHN ANDREW SCHERRER, should predecease me leaving issue and said issue are minors at the time of my death, then and in said event I nominate, constitute, and appoint my niece, LISA ANN DUGAN, as Guardian of any property which passes under this Will or otherwise to said minors and with respect to which I am authorized to appoint a Guardian and have not otherwise specifically done so. In the event that my niece, LISA ANN DUGAN, is unable or unwilling to serve as said Guardian, then and in said event I nominate, constitute, and appoint my nephew, BRIAN JOSEPH SCHERRER, to serve as the Guardian of said Estate. In the event that my niece, LISA ANN DUGAN, should predecease me leaving issue and said issue are minors at the time of my death, then and in said event I nominate, constitute, and appoint my nephew, JOHN ANDREW SCHERRER, as Guardian of any property which passes under this Will or otherwise to said minors and with respect to which I am authorized to appoint a CTuardian and have not otherwise specifically done so. In the event that my nephew, JOHN ANDREW SCHERRER, is unable or unwilling to serve as said Guardian, then and in said event I nominate, constitute, and appoint my nephew, BRIAN JOSEPH SCHERRER, to serve as the Guardian of said Estate. THIRD: I nominate, constitute, and appoint my brother, JOSEPH JOHN SCHERRER, as the Executor of this my Last Will and Testament. ~--. ~ . In the event that. my brother, JOSEPH JOHN SCHERRER, is .unable or unwilling to serve then and in said event I nominate, constitute, and appoint my nephew, BRIAN JOSEPH SCHERRER, as Executor of this my Last Will and Testament. IN WITNESS WHEREOF, I have hereunto set my hand and seal in the City of Altoona, this_~day of (`') ~ , 1999. Frances Elizabeth S ' errer, Testatrix Signed, sealed, published and declared by the above-named Testatrix as and for her Last Will and Testament in our presence, who in her presence, and at her request and in the presence of each other have hereunto subscribed our names as witnesses thereto. ~Wtness~ ~ t ,~' ,; ~ ~ •Witness Address Address . ~,._ f COMMONWEALTH OF PENNSYLVANIA COUNTY OF BLAIR SS I, FRANCES ELIZABETH SCHERRER, whose name is signed to the foregoing instrument having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly and that I signed it as my free and voluntary act for the purposes therein expressed. SWORN or affirmed to and acknowledged before me by FRANCES ELIZABETH SCHERRER, the Testatrix, this~~ day of (`, ~ {p.p~ , 1999. No y Pubilc NOtAICAI SEAL USA R. Pitf55El, Natwy Prb1t Akoonei, 6'~ir Cowrty, IAA My Comni~tian Exvirss toe. 42, 4401 V ~ •~ t i .~ COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF BLAIR ~%~ ---~ and ~,~. ~ ti .~C . ~ ~ J~-- - 7~ '' ~=~ ~ `'~ ,the witnesses whose names are signed to the foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the instrument as her Last Will and Testament; that FRANCES ELIZABETH SCHERRER signed willingly and that FRANCES ELIZABETH SCHERRER executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses and to the best of our knowledge, the Testatrix was at that time eighteen (18) years of age or more, of sound mind, and under no constraint or undue influence. SWORN or affirmed to and subscribed before me ---, ~ ~/ ~ J i ~ .~ , ~? ~ `~" an ~ ~~-ti ~. ~~ ~iiJ ~u ~ ~~ ~~ ,witnesses, U this~day of ('j c -~t'~ ~ ~-- , 1999. -7_~- ~~. Witne ~- i v' ~ fitness ~- --ti Notary ublic NOTAfiAI SEAL USDA R. PRESSEI )+o~ory pubic uro~na, eb~. cam, r~ try Canmis~ow E,~pns Joy. 2a, 200 BECKLEY~ MADDEN ATTORNEYS AT LAW 212 NORTH THIRD STREET, SUITE 301 HARRISBURGF, PENNSYLVANIA 17101 Pa01vE: (717) 233-7691 'ibtt. Fx~~: (888) 299-7691 Fix: (717) 233-3740 EhrAU.: beckley@pa.net PosT O~tc~ Box 11998 AA72RTRRTTR(}, p~~7gyl,~rA~A 17108 FILE NO 53520 February 18, 2013 Glenda Fanner-Strasbaugh, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Frances E. Scherrer, deceased No. 2012-01036 Dear Register Strasbaugh: Enclosed herewith you will find an original and two copies an inheritance tax return, a check in the amount o f $19, 8 5 ~ . 05 for the inheritance tax, and a check in the amount of $15.00 for the filing fee. Please file the original return a.nd returnatlme-stamped copy to my office in the unclosed envelope. Thank you for your assistance, and if you need anything further, please do not hesitate to call me. Very truly yours, BECKLEY & MADDEN Thomas S. Beckley Enclosure c7 ~-:. fl"~~ ,~' u.' ~ ~ Cc: Brian 7. Scherrer °° ~ ~ ~? ~ ~~rn ~ ~ ~ ~~ ` ~ w ~r ,,.,_ ~~ cn va c~ c, -r, ,;~,~ O N] r ~- O ~ ~N ~ ^ r zQWO ~~}~'-a ~ N ~~ ~- ~ ~ tai m ~~ ~o ~- sow, N o ~ °w ~.tIN(1 0 0 ~ .~ a~ .' .~ N N U N i LL ~ ~. ~ ~ '~ ~~, ~ R ~ ~ C ~ l ~,i ~~ w ~ ,~ r ~+ II R ~ . 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