HomeMy WebLinkAbout06-11-13 __ _. .,,,, _
� 1505610140
REV-1500 Ex �°,_,°,
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year Fife Number
PO BOX 280601 2 1 1 3 0 3 3 1
Harrisburca, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYVYY Date of Birth MMDDYVYY
0 2 0 8 2 0 1 3 0 3 2 4 1 9 3 3
DecedenYs Last Name Suffix DecedenYs First Name MI
M A C K E Y B E T T Y M
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Su�x 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
O 1.Original Retum � 2.Supplemental Return � 3.Remainder Return(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)
❑X 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 INFORMAT�ON SHOULD BE DIRECTED TO:I
Name Daytime Telephone Nurx]ber
�=;
S U S A N J • H A R T M A N 7 1 � 2 4 � 7�rr� p
� ° � � �
R I5THR�F WIL USE�II�f
�9
First line of address � �� � � � Ca
.. _ y� G� �
1 I R V I N E R 0 W `' �� r=, �' �'� "�
,-� c,-, _.� �3 _. �t
Second line of address �_-� == `�r �
�, �-�t ~ r— `'�
� �_-' � °
City or Post Office State ZIP Code DATE�1[�D
�
C A R L I S L E P A 1 7 D 1 3
CorrespondenYse-ma�iadaress: susanaduncanhartmanlaw-com
Under penalUes of perjury,I declare that 1 have examined this return,inGuding accompanying schedules and statements,and to the best of my knowledge and belief,
it is true,correct and complete.DeGaration of preparer other tha the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE SPONSI�LE FOR FILING RE N D TE
L�
ADDRESS 7 �3
410 WILDWOOD ROAD CARLISLE PA 17015
SIGN/ET E O PRE ER OTHER THAN EP SENTATIVE ATE
ADDR SS 7 �3
854 DOUBLING GAP ROAD NEWVILLE PA 17241
PLEASE USE ORIGINAL FORM ONLY
Side 1
� 150561014� 1505610140 J
���
_ _ . ni� __
� 1505610240
REV-1500 EX
DecedenPs Social Security Number
necedent's Name: B E T T Y M • M A C K E Y
RECAPITULATION
1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. •
2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. •
3. Closety Held Corporation,Partnership or Sole-Proprietorship(Schedule C) . . . . . 3. .
4. Mortgages and Notes Receivable(Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . 4. .
5. Cash,Bank Deposits and Miscetlaneous Personal Property(Schedule E). . . . . . . 5. 4 6 8 3 2 . 8 6
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . . . . 6. .
7. Inter-Vivos Transfers&Miscellaneous N,q�Probate Property
(Schedule G) U Separate Billing Requested . . . . . . . 7.
8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 4 6 8 3 2 . 8 6
9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . . 9. 9 2 7 � . 7 5
10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule I) . . . . . . . . . . . . . 10. 1 5 2 0 . 1 1
11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 1 � 7 9 7 . 8 6
12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 3 6 � 3 5 . � �
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. 3 6 � 3 5 . � �
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 . � O 15. O . 0 �
16. Amount of Line 14 taxable
at�inea�rate x.oa5 3 6 0 3 5 . 0 0 �s. 1 6 2 1 . 5 8
17. Amount of Line 14 taxable
at sibling rate X.12 � . � � 17. � . � �
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 0 � 18. � . � �
19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 1 6 2 1 • 5 8
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT �
Side 2
� 1505610240 1505610240 �
_ _ __ __ _- -__ --- - -_ _ _ _ -- __ __ ��
_. _ .._ ._ ._ .. I�PT� --
REV-1500 EX Page 3 File Number
Decedent's Complete Address: 21 13 a331
DECEDENT'S NAME
BETTY M • MACKEY
STREET ADDRESS
8�� SAND BANK ROAD, LOT 7 _
CITY STATE ZIP `
MT • HOLLY SPRINGS PA 17065
Tax Payments and Credits:
�. Tax Due(Page 2,tine 19} (1) 1,6 2�• 5 8
2. Credits/Payments
A.Pnor Payments
B.Discount
Total Credits(A+B) (2) �11. D 0
3. Interest
(3)
4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENL
Fill in oval on Page 2,Line 20 to request a refund. (4) �-0 0
5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 1,6 2�„�5 8
Make check payable to: REGISTER OF WILLS, AGENT
1(
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: ...................................................................... ❑ �
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? ....................................................... ❑ �
2. If death occurred after December 12,1982,did decedent transfer property within one yea�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? ......... ❑ �
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 RETUt�.
��
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$pouse is
3 percent[72 P.S.§9116(a)(1.1)(i)].
For dates of death on or after Jan. 1, 1995,the tax rale 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 discfosure of ass�ts 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,arl
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 decedenYs siblings is 12 percent[72 P.S.§9116(a)(1.3)].A sibling is definejd,under
Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption.
_ .
_ �n�r
REV-1508 EX+(6-98)
SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS� a MISC.
IN R S DENTED EDENT N PERSONAL PROPERTY
ESTATE OF FILE NUMBER
BETTY M • MACKEY 21 13 0331
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointty-owned with right of survivorship must be diaclosed on Schedule F.
ITEM VALUE AT DA E
NUMBER DESCRIPTION OF DEATH '
1. PROCEEDS FROM SALE OF 1990 DEROSE MOBILE HOME 4,00 • DO
2 • PROCEEDS OF PNC BANK ACCOUNT #5140187746 42,36�•09
[SEE DOD LETTER ATTACHED]
3 • CARLISLE PROPANE COMPANY REFUND 44'�• 40
4 - CENTURYTEL REFUND 1'7!• 37
TOTAL(Also enter on line 5,Recapitulation) S 4 6�8 3 � 8 6
(If more space is needed,insert additanal sheets of the same size)
_ ._ _ - _ __. _ I i
__
_ _. _ _ �11�7
REV-1511 EX+(10-09)
pennsylvania SCHEDULE H
DEPARTMENTOFREVENUE FUNERAL EXPENSES AND
iNHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
BETTY M • MACKEY 21 13 0331
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT '',
A. FUNERAL EXPENSES:
1. HOFFMAN ROTH FUNERAL HOME 3,31 '-00
2 • WESTMINISTER CEMETERY 3,31�j�'• 00
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representa6ve(s)
SVeet Address
��Y State ZIP
Year(s)Commission Paid:
2, AttomeyFees: DUNCAN & HARTMAN, PC 2,30�1i•00
3. Family Exemp6on:(If decedenYs address is not the same as daimanPs,attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4� ProbateFees: REGISTER OF WILLS 17�I• 50
5 Acmuntant Fees:
6. Tax Retum Preparer Fees
7. CUMBERLAND LAW JOURNAL — LEGAL NOTICE
8 • THE NEWS CHRONICLE — LEGAL AD 8�i. 25
TOTAL(Also enter on Line 9,Recapitulation) ; 9,2 7��?5
If more space is needed,use additional sheets of paper of the same size.
_ _ _ _ _ _ _ _ __ _ _ �i
_— _ _ - �p�� _ _
REV-1512 EX+(12-08)
pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEB7S OF DECEDENT�
INHERITANCETAXRETURN MORTGAGE LIABILITIES, 8� LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
BETTY M • MACKEY 21 13 0331
Report debts incurred by the decedent p�or to death that remained unpaid at the date of death,including unreimbursed medicai expenses.
ITEM VALUE AT DAT ,
NUMBER DESCRIPTION OF DEATH '''
�. MET-ED 4�•67
2 • THORNWALD HOME 63�i• 56
3• BIXLER ' S RENTAL 12'�'• 2�
4 • CARLISLE PHYSItIAN SERVICES 1'?i•08
5- HOLLY MANOR MOBILE HOME PARK - LOT RENT 57�1';•00
6 • BIXLERS RENTAL 6�!•60
7 • MOBILE HOME TITLE TRANSFER - SOLLENBERGER ' S 3`�!• 5D
8 • PENN DOT - MOBILE HOME TITLE TRANSFER FEE 22,•5�
TOTAL(Also enter on Line 10,Recapitulation) S y�5 2 0' �11
If more space is needed,insert additanal sheets of the same size.
- ��__ __
_ _ _ _ _
___ __
_ _
.�, -
REV-1513 EX+(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
BETTY M • MACKEY 21 13 �331
RELATIONSHIP TO DECEDENT AMOUNT OR SH E
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee�s) OF ESTATE
I TAXABLE DISTRIBUTIONS [Include outnght spousal distributions and transfers under
Sec.91 i6(a)(1.2).]
�. JILL ERICKSON Lineal
2141 WAGNER ' S GAP ROAD 1/10 SHARE '
CARLISLE, PA 17013
2 • PENNY ERICKSON Lineal
9� LABOR CAMP ROAD 1/10 SHARE '
GARDNERS, PA 17324
3 • STEVEN C • MACKEY Lineal
410 WILDWOOD RQAD 1/5 SHARE
CARLISLE, PA 17015
4 • MICHAEL A • MACKEY Lineal
854 DOUBLING GAP ROAD 1/5 SHARE
NEWVILLE, PA 17241
5- RAYMOND J • MACKEY, JR • Lineal
11 LARKIN LANE 1/5 SHARE
MT• HOLLY SPGS - , PA 17065
6 • JANE MACKEY Lineal
509 CHESTNUT ST . 1/5 SHARE
MT• HOLLY SPGS, PA 17065
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIAT .'
II. NON-TAXABLE DISTRIBUTIONS:
A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B.CHARITABLE AND�OVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. s
If more space is needed,use additional sheets of paper of the same size.
_ — --- - -_ _ . __ -- - --- __ — ---- — - --_ __ _ __ _ i i
_ _ r►�,�
LAST WILL AND TESTAMENT
I, BETTY M. MACKEY, of Dickinson Township, Cumberland County, Pennsylvania,
being of sound mind, disposing memory and full legal age, do hereby make, publish and declaze
this to be my Last Will and Testament, hereby revoking all Wills and Codicils heretofore made
by me.
1. I direct my Co-Executors to pay a11 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 tax
purposes, whether or not such property passes under this Will, shall be paid by the Co-Executors
from my estate, and that none of the aforesaid taxes shall be prorated among those persons
named herein or are otherwise beneficiaries hereunder.
2. My Co-Executors may, at their discretion, compromise claims, borrow money, retain
property for such length of time as they may deem proper; lease and sell property for such prices,
on such terms, at public or private sales, as they may deem proper; and invest estate property and
income without restriction to legal investments unless otherwise provided hereunder. I authorize
and empower my 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 and/or bills of sale therefor, in fee simple, as I could do if living. My Co-
Executors aze authorized and empowered to engage in any business in which I may be engaged at
my death, for such period of rime after my death as seems expedient to said Co-Executors.
_ ;_
. __
___ _ ...._ . ..__ ... ._ ._. .._.. ... _-�11� -
3. I give, devise and bequeath all of my estate of whatever nature and wherever situate in
six (6) equal shazes as follows:
a. One-Sixth (1/6) to be divided equally between JII.,L ERICKSON and
PENNY ERICKSON,daughters of Linda S. Davis, deceased;
b. One-Sixth(1/6) to STEVEN C.MACKEY;
c. One-Sixth(1/6)to MICHAEL A. MACKEY;
d. One-Sixth(1/6)to DAVID B.MACKEY;
e. One-Sixth(1/6)to RAYMOND J. MACKEY,JR.; and
f. One-Sixth(1/6)to JANE MACKEY,wife of Barry L. Mackey,
deceased.
4. I nominate and appoint STEVEN C. MACKEY, MICHAEL A. MACKEY and
DAVID B.MACKEY to be the Co-Executors of this my Last Will and Testament.
5. No person(s) shall benefit hereunder unless such beneficiary shall survive me by sixty
(60) days.
6. No Executor acting hereunder shall be required to post bond or enter security iri this or
any other jurisdiction.
7. 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
otherwise reach any such interest.
2
- _ _ _ _ - _ _ __ _ � �
_ _ _ __ _._
_ _ __
_ _ .�� - -
8. If any person entitled to shaze in any disiribution under the teims of this my Last Will and
Testament becomes an adverse party in any proceeding to contest the probate of this Last Will
and Testament, such person shall forfeit his or her entire interest inherited hereunder and all
provisions in favor of such person shall be declared void and of no effect. The shaze of such
person so forfeited shall be distributed as part of the residue pursuant to Paragraph No. 3, except
that if such person is entitled to share in the said residue, that interest shall be distributed
proportionately to the other residuary beneficiaries.
9. I hereby suggest that my personal representatives retain the services of Irwin &
McKnight as attorneys in the settlement of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this 27th day of
November, 2007.
(SEA,I,)
ETTY M. CKEY
Signed, sealed, published and declared by the above-named Testatrix, as and for her Last
Will and Testament, in our presence, who, at her request, in her presence and in the presence of
each other have hereunto set our names as subscribing witnesses.
� y/��� � �
C`i�7/i�,•'vr .�`" � '+�`r�i/�y �
�- --
3
. - _ _ ��_.
_ _- — __ .��
ACKNOWLEDGMENT AND AFFIDAVIT
WE, BETTY M. MACKEY, MARTHA L. NOEL and 5HARON L. SCHWALM,
the Testatrix and witnesses respectively, whose names are signed to the foregoing instnunent,
being first duly swom, do hereby declare to the undersigned authority that the Testatrix signed
and executed the instrument as her Last Will and that she had signed willingly, and that she
executed it as her free and voluntary act for the purpose herein expressed, and that each of the
witnesses, in the presence and hearing of the Testatrix, signed the will as a witness and that to the
best of their knowledge the Testatrix was, at that time, eighteen years of age or older, of sound
mind and under no constraint or undue influence.
,[�a7�i� �J1� �'�/ �
BET M.MACKEY
T L.N L :
���-�c���%�i�i����
5HARON L. SCHWALM
COMMONWEALTH OF PENNSYLVANIA :
. SS:
COUNTY OF CUMBERLAND .
Subscribed, sworn to and acknowledged before me by BETTY M. MACKEY, the
Testatrix herein, and subscribed and swom to before me by MARTHA L. NOEL and
SHARON L. SCHWALM,witnesses,this 27th day of November, 2007.
Notary Public
- - _�� _ -
.
_ __ _ _ .�„
Apr. 9. 2013 12:55PM PNC Bank � . No. 1621 P. 2
� . .. � : ��� .
Apri19, 20x3 � � �
Susan�artman �
Attorney at Law
1 Irvine Row
Carlisle PA 17013
�: Bctty M Macke�
SSN: X65-26-5658
l�OD: 02/08/2013
Dear Sir/Madam:
Tn response ta�►our req,ucst for Date of Death(nOD)batances for the customer n,oted aborre, our
records show the follovving:
Checkiwg Acconnt . .
� A.ccount#5140I87746 � Established: Q8/O1/1966
BBTTY M 1v1ACT�Y
DOD balance: $42,367.88+0.21 accrued intcrest
Please note that tbis of&ce provides datc o�death balanees for dcposit accounts(IRAs,CDs,Ghee�Ci,�.�and
Saviogs). VNe do not process any ftaancial tra�osactrons�or provide st�tements. ,Cf yon need assistance with
any of these itctns,pleaso call l-8$8-PNC•BANK(1-888-�62-2265)or stop by yotsr loeal PNC Bax�l�bra�ch
of�icc. �
Sixacerel�,
National Fiuz�ncial Ser�vices Center
PNC Bank,N.A..
Member�nTC
Th�r rnessage is,tntendea�for tlie use of the ind�vi�dua!'or enti.ty to w/��ch It�S adrXressed anaC may
corrta�fre �nformation that�s privileged, �onfident�aC arid exempt fiorn disclosure under 4pplicabl'e
Icw 1'Jthe read'er of this message rs not the intendetl�ecipient or the empYoyee or a;eret
responxible for deYivering this message to tlie'ended rec�p�'ent,you are hereby riotifred ihat arry
. dissemination,distribrition or copying of tJiis communlcatioru�ts strictt'y prohrbited if yorr Jiave
received tl�rs commrrri�'cat�on �n error,pYease riot�fy me immediately by reply or 7iy telep�ione ut
800 762-1775 ar�d Ymmed�iately destroy thrs jaxed documen�
page 1 of 1
_ � � _ _