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� 1505610140
REV-1500 EX (01-10)
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN 2 1 1 3 0 2 4 4
Hamsburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social
0 1 3 1 2 0 1 3 0 8 1 4 1 9 2 4
Decedent's Last Name Suffix Decedent's First Name MI
H 0 0 V E R R A Y M 0 N D C
(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 IM DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
� 1.Original Return � 2.Supplemental Retum � 3.Remainder Retum(date of death
prior to 12-13-82)
� 4.Limited Estate � 4a.Future Interest Compromise(date of � 5.Federal Estate Tax Return Required
death after 12-12-82)
Q 6.Decedent Died Testate � 7.Decedent Maintained a Living Trust 8.Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust)
� 9.Litigation Proceeds Received � 10.Spousal Poverty Credit(date of death � 11.Election to tax under Sec.9113(A)
between 12-31-91 and 1-1-95) (Attach Sch.O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
R 0 G E R B - I R W I N , E S Q U I R E 7 1 7 2 4 9 2 3 5 3
REGISTER OF WILLS USE ONLY
� �
First line of address ��4 �"'' � t�
I R W I N & M c K N I G H T , . . '�' � �' � �
P C � �c ca � c a �
r.,. A r� --f
Secon d line o f address � � rt� �
� � � � �
6 0 W E S T P 0 M F R E T S T R E E T � �; c�
� 9'�ET ILED� �
City or Post O�ce State ZIP Code � ;
.
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C A R L I S L E P A 1 7 0 1 3 -� � c`' r �
� cti7 �� 4
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Correspondent's e-mail address:
Under penalties of pery'ury,I declare that 1 have euamined this retum,inGuding accompanying schedules and statements,and to the best of my knowledge and belief,
it is true,correct and complete.Declaration of preparer other than the personal representa6ve is based on all information of which preparer has any knowledge.
S URE F PER ON ESP NSIBLE FOR FILING RETURN D TE
�
ADDRESS
516 CRANES G OAD CARLISLE PA 17013
SIGNATURE P EPARER OTHER TH N REPRESENTATIVE TE
� � /.�
ADDRES
60 WEST P FRET STREET CARLISLE PA 17013
PLEASE USE ORIGINAL FORM ONLY
Side 1
� 150561014� 1505610140 �
� 1505610240 t
REV-1500 EX
Decedent's Social Security Number
oecedent'sName: RAYMOND C • HOOVER
RECAPITULATION
1. Reai Estate(Schedule A) �• '
. . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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. 1 2 4 1 6 7 . 1 2
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . .. . . . . 6. •
7. Inter-Vivos Transfers 8�Miscellaneous Non-Probate Property
(Schedule G) � Separate Billing Requested . . . . . . . 7. 6 8 8 6 6 . � �
8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 1 9 3 � 3 3 . 8 9
9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . . 9� 8 7 � 8 . � 4
10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule I) . . . . . . . . . . . . . 10. 6 5 . 7 5
11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 8 7 7 3 . 7 9
12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . �2• 1 8 4 2 6 � . 1 �
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. 1 8 4 2 6 � . 1 0
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 . � � �5• O . � �
16. Amount of Line 14 taxable
at�inea�rate x.045 1 8 4 2 6 0 . 1 O �g, 8 2 9 1 . 7 0
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 0 0 17. 0 . 0 0
18. Amount of Line 14 taxable
at collateral rate X.15 0 • � � �g. � • � �
19. TAX DUE . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 8 2 9 1 • 7 �
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT �
Side 2
�
15056],0240 150561,0240 J
REV-1500 E�X Page 3 File Number
Decedent's Complete Address: 2� �3 02��
RECEDENT'S NAME
RAYMOND C. HOOVER
STREET ADDRESS
801 N. HANOVER STREET
CITY STATE ZIP
CARi.�SLE PA 97Q13
Tax Payments and Credits:
�• Tax Due(Page 2,Line 19j (1} 8,291.70
2, Credits/Payments
A.Prior Payments
B.Discaunt 414.59
Tatal Cr�its�A+B} {2} 414.59
3, Interest
(3}
4. If l.ine 2 is greater than Line 1+Line 3,enter the�difference.This is the CIVERPAYMENT.
Fill in avat an Page 2,Line 20 to request a re#und. �4} 0.00
5. If Line 1+Line 3 is greater#�an Line 2,enter the difference.This is#he TAX DUE. (5a 7,877,19
Make check payable to: REGISTER OF WILL�, AGENT
PLEASE ANSWER THE Ft�LL�WING QUESTiONS BY PLACING AN "X" IN THE APPRt3PRIATE BLC�CKS
1. Did dec�dent make a transfer and. Yes No
a. retain the use or income of the property transferred: ...................................................................... ❑ 0
b. retain#he right to designate wha shall use the property transferred or its incame; ............................... ❑ �X
c. retain a reversionary interest;or ................................................................................................ ❑ �
d, receive the promise for life of either paymen#s,benefits or care? ....................................................... ❑ XO
2. If dea#h t�ccc�rred after de�mber 12,1982,did d�cedent transfer proper#y within one year of death
without receiving adequate cansideration? ....................................................................................... ❑ �
3. Did decedent own an"in trust for"ar payable-upan-death bank aca►unt or security at his or her death? ......... ❑ 0
4. Did decedent own an individual retirement account,annuity or other non-probate pra�rty,which
contains a bene�ciary 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)(ij].
: For dates af death on or after Jan.9,1995,the tax rate imposed on the net vaiue af transfers to ar for the use ofi the surviving spouse is 0 percent
[72 P.S.§9116�a}{1.1}{ii}�.The statute does not exempt a transfer to a sunriving s�use from tax,and the statutory requirements for disclosure af assets ar�d
' filing a tax return are still applicable even if the surviving spouse is the aniy beneficiary.
For dates of death on or after July 1,2000:
• The taac rate imposed on the net value of transfers from a deceased child 29 years af age or younger at death to ar for the use of a natural parent,an
adoptive parent or a stepparent af the child is 0 percent[72 P,S.§9116(a)t1.2)]•
• The tax rate impased an the ne#value of transfers ta�r for the use af�e decedent's lineal beneficiaries is 4.5 percent,except as noted in
72 P.S.§9116�1.2�[72 P,S.§9116(a)(1)l•
• The tax rate imposed on the net value of transfers to ar for the use of the decedent's siblings is 12 percent�72 P.S.§9116(aj(1.3)].A sibling is defined,under
Section 9102,as an individual who has at least one parent in cammon with the decedent,whether by blood or adoption.
REV-1508 EX+(11-10)
, pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE
CASH, BANK DEPOSITS, � MISC.
INHERITANCE TAX RETURN
RESIDENT DECEDENT PERSONAL PROPERTY
ESTATE OF: FILE NUMBER:
RAYMOND C. HOOVER 21 13 0244
Indude the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. M&T BANK-CHECKING ACCOUNT#418978 124,167.12
TOTAL(Also enter on Line 5,Recapitulation) $ 124 167.12
If more space is needed,insert additional sheets of paper of the same size
REV-1510 EX+(08-09)
, pennsylvania SCHEDULE G
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
RAYMOND C. HOOVER 21 13 0244
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes.
DESCRIPTION OF PROPERTY
ITEM INCLUDETHENAMEOFTHETRANSFEREE,THEIRRELATIONSHIPTODECEDENTAND DATEOFDEATH %OFDECD�S EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER.ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPt.iCne�E) VALUE
1. PACIFIC LIFE 68,866.77 100.00 68,866.77
ANNUITY#VR02019604
BENEFICIARY: SANDRA C. KIPPS
TOTAL (Also enter on Line 7,Recapitulation) a 68 866.77
If more space is needed,use additional sheets of paper of the same size.
REV-1511 EX+(10-09)
. pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
RAYMOND C. HOOVER 21 13 0244
DecedenYs debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
1. Personai Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City State ZIP
Year(s)Commission Paid:
2. Attomey Fees: IRWIN &M�KNIGHT, P.C. 7,400.00
3. Family Exempbon:(If decedenYs address is not the same as claimanYs,attach explanation.)
Claimant
Street Address
City State ZIP
Rela�onship of Claimant to Decedent
4• Probate Fees: REGISTER OF WILLS 343.50
5 AcxountantFees: OPOSSUM LAKE ACCOUNTING, INC. 310.00
INCOME TAX RETURNS
6. Tax Retum PreparerFees: PATRICIA A. ROSENDALE, CPA 375.00
FINAL FIDUCIARY TAX RETURN
7. CUMBERLAND LAW JOURNAL-ESTATE NOTICE 75.00
8. THE SENTINEL-ESTATE NOTICE 189.54
9. NOTARY 15.00
�
TOTAL(Also enter on Line 9,Recapitulation) � g 708.04
If more space is needed,use additional sheets of paper of the same size.
REV-1512 EX+(12-OS)
. pennsyivania SCHEDULE I
DEPAR'ENIE[VT t}F f2EVENUE DEBTS OF DECEDENT,
iNHERiTANGE TAX RETURN MpRTGAGE LIABI�ITIES,&LIENS
RESiDENT DECEDENT
ESTATE OF �ILE NUMBER
RAYMQND C. HO►C}VER 21 13 a244
Report debts incurred by the decedent prior#o death that remained unpaid at the date of death,including unreimbursed medicai expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. YE��4W BREECHES FAMI�Y PRACTICE-NIEDICA� F5.75
TClTAL(Also enter an Line 10,Recapitulation} $ �5.75
; If��e space is needed,insert additional sheets of the sarr�e size.
REV-1513 EX+�(01-10)
. pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: ' FILE NUMBER:
RAYMOND C. HOOVER 21 13 0244
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 [Indude outright spousal distributions and transfers under
Sec.9116(a)(1.2).]
1. SANDRA C. KIPPS Lineal 184,260.10
516 CRANES GAP ROAD REMAINDER
CARLISLE, PA 17013
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF 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:
1.
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $
If more space is needed,use additional sheets of paper of the same size.
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LAST WILL AND TESTAIVIENT
I, RAYMOND C. HOOVER, of Middlesex Township, Cumberland County,
Pennsylvania, being of sound mind, disposing memory and full legal age, do h�ereby make,
publish and declare this to be my Last Will and Testament, hereby revoking a11 Wills and -
Codicils heretofore made by me. -
1. I direct my Executrix or Substitute Co-Executors, as the case may be, to pay all of my
debts, funeral and administrative expenses as soon as convenient after my decease. Furthermore,
I direct that all state, inheritance, succession and other death taxes imposed or payable by reason
of my death and interest and penalties thereon with respect to all property composing of my gross
estate for death t� purposes, whether or not such property passes under this Will, shall be paid
by the Executrix or Substitute Co-Executors of my estate.
2. My Executrix or Substitute Co-Executors may, at her or their discretion, compromise
claims, borrow money, retain property for such length of time as she or they may deem proper;
lease and sell property for such prices, on such terms, at public or private sales, as she or they
may deem proper; and invest estate property and income without restriction to legal investments
unless otherwise provided hereunder.
3. I authorize and empower my Executrix or Substitute Co-Executors to sell any realty
and/or personalty owned by me at my death and not specifically devised or bequeathed herein,at
public or private sale or sales and to give good and sufficient deeds andlor bills of sale therefore,
in fee simple, as I could do if living. My Executrix or Substitute Co-Executors is/are authorized
and empowered to engage in any business in which I may be engaged at my death, for such
period of time after my death as seems expedient to said Executrix or Substitute Co-Executors.
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A�. I give, devise and bequeath all of my estate of whatever nature and wherever situate,
including my home, contents, etc.,to my daughter, SANDRA C.KIPPS,and if she is not living
afi the time af my death, to her children, JEFF'�tE'� A. I�IP'PS and JACQiTELT1ti1E S.
MUSSELMAN,share and share alike.
5. I nominate and appaint SANDItA C. KIPPS to be the Executr�af th.is my Last Wi11
and Tes�unent. In.the event she has predeceased me, failed to qu��.ify or is not able c�r does not
serve for whatever reason, I then appoint JEFFR,EY A. KIPPS and JACQUELINE S.
MUSSELMAN to be t�e Substitute Co-Executors of this my Last WiI� and Tes�unent, whereby
the said Substitute Ca-Executors shali have the same powers as are given to the original
Executrix hereunder.
6. No person(s) shall benefit hereunder unless such beneficiary shall survive me by sixty
(�0) days.
7. No Executrix or Substitute Co-Executor acting hereunder shall be required to post
bond ar enter security in this or any other jurisdiction.
8. No beneficiary may assign, anticipate or pledge his or her interest in any income or
principal held or distributable hereunder, and no beneficiary's creditors may levy, attach or
atherwise reach any such interest.
9. If any person entitled to share in any distribution under the tea�ms of this my Last Will
and Test��tnent becomes an adverse pa;rty in any proceeding ta contest the probate of this Last
'VVill and Testtamment, such person shall forfeit his or her entire interest inherited hereunder and aIl
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provisions in favor of such person shall be declared void and of no effect. The share of such
person so forfeited shall be distributed as part of the residue pursuant to Paragraph 4 hereof, as
the case may be, except that if such person is entitled to share in the said residue, that interest
shall be distributed proportionately to the other residuary beneficiaries.
10. I hereby suggest that my personal representa.tive(s) retain the services of Irwin &
McKnight,P.C. as attomeys in the settlement of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this 30�` o�March
2012. ,
�
. C �`�' SEAL
)
YMOND C.HOOVER
Signed, sealed, published and declared by RAYMOND C. HOOVER,the above-named
Testa.tor, as and for his Last Will and Testament, in our presence, who, at his request, in his
presence and in the presence of each other have hereunto set our names as subscribing witnesses.
.��'� `
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ACKNOWLEDGMENT AND AFFIDAVIT
WE, RAYMOND C. HOOVER, I�:A.REN S. NOEL and SHARON L. SCHWALM,
the Testator and witnesses respectively, whose names are signed to the foregoing instrument,
being first duly sworn, do hereby declare to the undersigned authority that the Testa.tor signed
and executed the instrument as his Last Will and that he had signed willingly, and that he
executed it as his free and voluntary act for the purpose herein expressed, and that each of the
witnesses, in the presence and hearing of the Testator, signed the Will as a witness and that to the
best of their knowledge the Testator was, at that time, eighteen years of age or older, of sound
mind and under no constraint or undue influence.
�� � ��G��
R�,YM,OND C. OVER
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S.�NOEL ''''�-��..
7CTJl�o?� ��' �k��`��'��G(lQ.!/�-yr__J
� SHARON L. SCHWALM
COMMONWEALTH OF PENNSYLVANIA :
: SS:
COUNTY OF CUMBERLAND :
Subscribed, sworn to and acknowledged before me by RAYMOND C. HOOVER, the
Testator herein,and subscribed and sworn to before me by KAREN S.NOEL and SHARON L.
SCHWALM,witnesses,this 31 St day of March 2012.
,, ,
( � .���� r
ary Public
CtyMN�dNW�pk.TW 6F P€NNSYLVANIA
Notarial Seal
Roger B.liwin,Notary Public
Cailiislee Boro,Cumberland County
My Commission Expires Oct 3,2012
Member,Pennsyivania Assoda�#ion of Notarles
4
499 Mitchell Road,Millsboro,DE 19966 Adjustment Services
Phone 888-502-4349
F ax (302)934-2955
March 5,2013
Law Offices
Irwin & McKnight,P.C. '� p^v�
���d���
West Pomfret Professional Building
60 West Pomfret Street
Carlisle PA 17013-3222 MAR O��' �����
�
�RWII���Ic�1��1��
�(�iC�� -
Re: Estate of Raymond C.Hoover
Social Security: 186-18-1847
Date of Death:January 31,2013
Dear Sir or Madam:
Per your inquiry on February 28,2013,please be advised that at the time of death,the above-named decedent
had on deposit wfth this bank the following:
1. Type of Account Checking Accou»t
Account Number 418978
Ownership(Names o,� Raymond C.Hoover
Sandra C.Kipps(POA)
OpeningDate 09/Ol/1967
Balance on Date ofDeath $124,167.12
Accrued Interest $ .00
-----------------�-------.--�----�--..._.._----��----�---------------------�-
Total $124,167.12
For any additionsi information on t6e above accounts,includiag ownership and any changes,closures and/or reimbursement of funds,
please call the�ig6 Strcet Ca�iisle at 717 24t1�536.
We were unable to locate any safe deposit boa for t6e above-mentioned decedent.
This letter does not indude any accounts in wltich the dec�may 6ave been listed as Power of Attorney,Custodian of Uniform Transfers,
Representative Payee,or Trustee under a Written Agreement
Sincerely,
Valarie Mercer
Adjustment Services
1�S�N�VEt��
•4� �� DAVIDSON, VELENCIA & BENKOVIC, INC.
6018 LINGLESTOWN ROAD, HARRISBURG, PA 17112
PHONE: (717) 652-6901
�'�F ��'� FAX: (717) 540-4280 WILLIAM DAVIDSON CLU,ChFC
N.KOVIC� �
��������
March 20,.2013
�AR 2 2 �013
�RWIN���KN�GH"�
iA���C�FFlCES
Roger Irwin, Esquire - _
60 West Pomfret St.
Carlisle, PA 17013
Re: Ra.v Hoover Estate
Dear Roger:
Ray had the following annuity when he deceased:
Company Paci�ic Life
Date January 31, 2013
Account Value $68,866.77
Beneficiary His daughter, Sandy Kipp
If you need any additional information, �lease call.
Sincerely,
, �
•�:
William G. Davidson, CLU, ChFC
WGD/jf
Secur-ities and investment advisorb services offered through FSC Securities Corporation,
Member FINRA/SIPC a registered investment advisor.
Insurance services offered through Davidson, Velencia,&Benkovic,Inc. is not affiliated with FSC Securities Corporat�ion
or registered as a broker/dealer or investmertt advisor.
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• Opossum Lake Accounting Inc
99 Campground Rd -
�� i le PA 17015
Carl s ,
717-243-0366
March 2,2013
CONFIDENTIAL
Raymond C Hoover
516 Cranes Gap Road
Carlisle,PA 17013 �
For professional services rendered in connection with the preparation of your 2012 individual tax
return:
Form 1040(Individual Income Tax Return) .
Form 1310(Refund Due a Deceased Taxpayer)
Home Sale Worksheet
PA Form PA-40(Income Tax Return)
Amount due $ 310.00