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HomeMy WebLinkAbout06-13-13 � 1 1505610105 � REV-1500�"°'-""�'d$ PA Department of Fevenue P��sYLva��a OFFICULL USE ONLY Bureau of Individual Taxes " County Cotle Year File Number Po eoX zeo6os INHERITANCE TAX RETURN Harrisburg,PAi7tz8-o6oi RESIDENTDECEDENT �'� �� �30.�. ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 09/12I2012 08/11/1919 Decedent's Last Name Suffix DecedenYs First Name MI Brenneman Elmer O �If Applieable)Enter Surviving Spouse's Informalion 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 FILI IN APPROPRWTE OVALS BELOW � 7.Original Return O 2.Supplemenfel Retum O 3. Remainder Return(Date of Death Prior b 12-1&82) O 4. Limited Estate O 4a.Future Interest Compromise(date of O 5. Federal Estate Tax Retum ReQUired , death after 12-72-82) O 6. Decedent Dietl Testate � 7. Decedent Maintained a Living Trust _ 8. Total Number ot Safe Deposit Boxes (Attech Copy of Will) (Attach Copy of Trust.) O 9.Litigation Proceeds Received O 10.Spousal Poverty Credi[(Date of DeaM O 11. Election to Taz under Sec.9713(A) Belween 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT- THIS SEC7WN MUST 8E COMPIETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Numbei . Robert P. Grubb, Esq, (717) 82�1838 �:, rn � 0 REGI�, �F WILLS�E ON(�'j m = c� � � n r � m First Line of Address D Z � W 77 Central PA Estate 8 Eld o � o -r, � Second Line ofAddress n Q �� � � p C �—+ �e PO Box 10368 - -�-t N r -v �,,� cn Cily of Past OffiCe StetB ZIP Code D OATE FILED Lancaster PA 17605 Cortespondant's amall address: fgfUbb(('�CCpBCeI.COti1 Under penattles of perjury,I deGare ihat I�ave ezamined ihis return,inGUding accompenyinp schedules and statements,and to the best of my knoxAedge entl beliaf, tt is true,cortec[and complete. aratlon of preparer other than t�e personel repreaentative is based on all informetion of whicl�preparer has any knowletlge. SI �RE�`PE(�S�N R ��LE FOR FILING RETURN � D����3 4UI Z 7C Y ADDRE � �rginia K. Dunn, 68 Fisher Rd., Mechanicsburg, PA 17055 SIGNATURE OF P P OTHER THAN REPRESENTATIVE OATE a- 3-20 ADORESS Robert P. Central Estate 8 Elder Law PC, PO Box 10368, Lancaster, PA 17605-0368 PLEASE UEE OR161NAL FORM ONLY Side 1 L 1505610105 15056101D5 J J Lsos61o2os REV-1500 EX(FI) Decedent's Social Security Number o�aem•s Nama: Brenneman, Elmer O. RECAPRULATION 1. Real Estate(Schedule A). ......... . . . ....... . .. ..... . . . ..... ... ...... 1. 2. Stocks and Bonds(Schedule B) .... .. . . . . ....... ... ..... . . . .... . .. .... 2. 3. Closely Held Corporation,Partnership or Sol�Proprietorship(Schedule C) . .... 3. 4. Mortgages and Notes Receivable(Schedule D)...... . . . . .... . . . ....... . . . 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schadule E)... . .. . 5. 6. Jointly Owned Property(Schedule F) O Separate Billing Requested ...... . 6. 7. Inter-�vos Trensfers 8 Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested... ..... 7. 358,582.89 . . . .... . . ..... 8. Toql Gross Assats(total Lines t ihrough 7)..... . . . ..... .. . ....... . .. ... 8. 3SB,S82.89 9. Funeral Expenses and Administrative Costs(Schedule H). .... . . . ...... .. ... 9. 12,813.02 70. Debfs of Decedent, Mortgage Liabili�es and Liens(Schedule I)... ....... . . . .. 10. 11. 7ofal Datluctions(total Lines 9 and 10)........ . ....... . . . ..... . . . ...... 11. 12,813.02 12. Net Value of Eshte(Line 8 minus Line 11) .... . .. ....... . ....... . . . ..... 12. 345,769.87 t3. Charitable and Govemmental 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. 345,769.87 TAX CALCULATON-SEE INBTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or trensfers under Sec.9116 �� � (a)(12)X.0_ 15. 18. Amount of Line 14 taxable �� ��� ��� � � �� � � � � � � � ����� ��������� at lineal rate X.0_ 16. 17. Amount of Line 14 taxable � �� �� � � � at sibling rete X.72 17. �e. /+mountof�ine �ataxab�e 345,769.87 51,865.48 at collateral rate X.15 18. 19. TAX DUE ............. ... . . . .. ........ . . . ....... . .. ..... . . . ....... 19. 51,865.48.. 20. FILL IN THE OVAL IP YOU ARE REQUEBTING A REFUND OF AN OVERPAYMENT � Side 2 L 150561U205 1505610205 � REV-1500 EX(FI) Page 3 Fila Numbar DecedenYs Complete Address: DECEDENPSNAME , Brenneman, ELmer O. STREETADDRESS 868 Fisher Road a1v srnte zia Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 51,865.48 2. Credils/PaymeMs A.Prior Payments 49,432.88 B.Discount 2,601.73 Total Credits(A+B) (2) 52,034.61 3. Interest (3) 4. If Line 2 is greater ihan Line 1 +Line 3,enter the difterence. This is the OVERPAYMENT. Fill in oval on Page 2,Line 20 to requast a retund. (4) 169.13 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) Make check payable to: REGISTER OF WILLS, AGENT. �. ` � .. a��#i�€P'�skl;€�iti2ftl�lilt�#i9�#+I�SE�l�##i�I�!!�f���! !�# .: ,�'�d�.; , ."�`. ��{E€�<'R?,s�i`"�hfC�isii#41� ; `;tii�itlt�r�,I,+9"xiSEli[ {�4�� , '��9 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. relain the right to designate who shall use the property Vansferred or ils income ............................................ � ❑ c. retain a reversionary interest .............................................................................................................................. � ❑ d. receive the promise for life of either payments,benef�ts 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 tn�sl for or payable-upon-death bank account or securiry at his or her death?.............. ❑ � 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a benefciary designation? ........................................................................................................................ � ❑ IF THE ANSVYER TO ANY Of THE ABOVE QUESTIONS IS YES,YOU MUST COMPIETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. � i� � „� , ��� , �(i33���?i��#€ .��i ,��?�t�Nl��3k�#�ll� . flNi� , ,§4���tC�I??;N��;1 ��I�(#����fl'II . . , For dates of death on or after July t, 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 Jan. 1, 1995, the fax rete 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 irom tax,and the slalutory requirements for disdosure of assets and filing a tax retum are still applicable even if the surviving spouse is tl�e only beneficiary. For dates of death on or afier July 1,2000: • The fax rate imposed on the net value of transfers from a deceased chiW 21 years of age or younger at death to or for ihe use of a natural parent,an adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(12)]. . The hax rate imposed on the net value of transters lo or for the use of the decedenl's lineal benefidaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)]. • The lau rate imposed on the net value of iransfers 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 Sedion 9102,as an individual who has at leasl one parenl in common with the decedent,whether by blood or adoption. REV-1510 E%+(695) SCNEDIlLE 6 COMMONWEALTH Of PENNSVLVANIA INTER-VIVOS TRANSFERS & INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIOENTDECEDENT ESTATE OF FILE NUMBER Brenneman, Elmer O. This schedule musl be canpleled and fled if the answer to any of questions 1 ihrough 4 on ihe reverse side of the REV-1500 COVER SHEET is yes. ITEM DESCRIPTION OF PROPERN DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE INCLUDE TIE NFME Oi THE TRANSFFAFF,TNEIR RElATI0N5HIP TO DECEDENTAND NUMBE iHEUATEOGTRAlISiER.�iTAG1FCOPYOFTHE0EE0FORRFAIESTATE. VALUEOFASSET INTEREST IFAPPLIGIBLE VALUE � All that real property known an numbered as 666 Brenneman Rd.,Lewisberry, �yg,838.60 100 0.00 129,838.80 " PA,17339.being tax parcel no.27000PF0168000000 and tiled in the Elmer p 0.Brenneman Living Trust dated 611712009. Valued per tax assessment of $111,930 x CLR of 1.116=FMV of$129,838.80 p 2. All that real property known an numbered as School House Lane,Lewisberry, �g,552.80 - 100 0.00 79,552.80 PA,17339.being tax parcel no.27000PF0168000000 and tiled in the Elmer p ' 0.Brenneman Living Trust dated 6/17I2009. Valued per tax assessment of $68,580 x CLR of 1.116=FMV of$79,552.80 p 3. M&T Bank Checking Acct.No.10216952 Gtled in the Elmer 0.Brenneman 48,798.26 100 0.00 48,798.26 Living Trust dtd 6117/2009. Valued per statement a copy of which is attache� 4. M&T Bank MM Axt.No.15004227781158 titled in the Elmer 0.Brenneman �00,393.03 100 0.00 ' 100,393.03 Living Trust dtd 6117/2009. Valued per statement a copy of which is attache¢� _. TOTAL(Also enter on line 7 Recapitulalion) 5 358,582.89 (If more sDace is needed,inseA addiUonal sheets of lhe same size) REV4571 E7C+(12-99) scNEOU�E N COMMONWEALTH OF PENNSVLVANIA FUNERAL EXPENSES 8 INHERITANCE TAX RETUFN ApMINISTRATIVE COSTS RESIDENTDECEDENT ESTATE OF FILE NUMBER Brenneman, Elmer P. Debb of decetlent muat be raporte0 on Sehedule L ITEM NUMBER DESCRIPTION AMOUNT A. FUNERALEXPENSES: �' Beaver 8 Urich Funeral Home 4,860.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal RepresenGtive(s) Sxial Securiry Number(suEIN Number of Personal Representative(s) _ StreetAddress � City .Sfate Zip Year(s)Commission Paid: 2. AttomeyFees 7,500.00 3. Family Ezemption:Qf decedenfs address is not the same as claimanPs,atlach explanation) Claimant Sireet Address ciry State .zip Relationship of Claimant lo Decedent � 4. Probate Fees 5. AaowGnPS Fees 6. Tax Relum Preperer's Fees �. CumbeAand Co.Register of Wilts-file REV1500 15.00 a. CumbeAand Law Joumal-Publication 75.00 s. The Sen6nel-Publicaiton 232.02 �o. York Co.Recorder of Deeds-recording fees 131.00 TOTAL(Also enter on line 9,Recapitulation) S �2�9�3.02 Qf more space is naeded,insert additional sheets of the same size) REV-1573 EX.(9-00) scNeou�E r COMMONWEALTN OF PENNSYLVANIA BENEFICIARIES INHERITANCE 7AX RETURN RESIDENT DECEDENT ESTATE OP FILE NUMBER Brenneman, Elmer O. RELATIONSHIPTODECEDENT AMWNTORSHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERN Do NM List Trustaa(s) OF ESTAlE � TAXABLE DISTRIBUTIONS[indude outright spousel distnbutlons,and hansfers under Sec.9116(a)(1211 �� Virginia K.Dunn,868 Fisher Rd.,Mechanicsburg,PA 17055 Friend 100% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18,AS APPROPRIATE,ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II—ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET S (If more space is needed,insert additional sheels of the same s¢e) Cmtral Peeneylvania Estate 8c F1der Law PC www. oo�an Robert P. Grubb,JD, CELA* rgrubb�cpaeel.com June 12, 2013 Cumberland County Register of Wilis Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: The Estate of Elmer 0. Brenneman Cumberland County Estate No.: 2112 1302 Dear Register of Wills: Please find enclosed three (3) copies of the Pennsylvania REV 1500 for the above referenced estate. Kindly file one in your office, one with the Department of Revenue, and date stamp the third copy and return it to my in the enclosed self-addressed envelope. Enclosed is a check in the amount of$15.00 for your filing fee. Please note that this is an entirely non-probate estate and accordingly, we are filing only a PA Inheritance Tax Return with your office. If you have any questions please feel free to contact my office at the above referenced phone number. Thank you for your prompt attention to this matter. Sin ere y, —' � ° <::; � m . rubb � o� c � o � z cn � -: c Enclosures: � n � ,� ,.�; ;�, a � � w =o � Zu'- x o0 o � o -c� -„ -n A O —r� � •� _'� O C = Cs . � r- r- rn � � ' o a �°, "' �, 'Certified as m Elder law Attomey by the National Elder Law Fowdetion mder authority of Ne Pennsylvaoia Supreme Court P.O.Box 10574 �Lancaster,PA 17605-0368 �Phone 717.824.4838 �Fa7c:717.824.4759�www.cpaeeLcom � o � � v � � � N � � a m o rn m c -� � � D � �' �' _. ; , : n > > F, o a a g N ;; o p � o o ; mo� R°�. 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