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Home My WebLink About07-05-13 �'�'"'�'� 1505610101 REV-1500 Ex�°1_1°> '� PA Department of Revenue pennsylvania OFFICIAL USE ONLY Bureau of Individual Taxes �""p'�`" County Code Year File Number Po Box2so6o1 pINHERITANCE TAX RETURN _ � Harrisburg,PA i�i28-o601 RESIDENT DECEDENT � � � ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY "�.'�' � �p � �Z 3 2�p l � �p�3�� 2 i �� ° .s. � � ��-��'��: ��7 � � �, ,_ " R,'-� ..�d �"owrY.ea,3� . PqTi":S'� .;4fiis RS"_ DecedenYs Last Name Suffix DecedenYs First Name MI � � � �_�,�� ,�� w�m� �.�� k � �� b� � a,�� ,� �;� - -�._ e r r1 �e� �" �� , ��a �� !'n e�� 2 ��_��,up �„�F PH, �� (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI �� . r �� m�d��„� ,&� � �� ti�� y � � �� , w, � � n ��. � � � � � � �g � �� w �� .�� '� .mn� �s�a Prr� �� P�.�,P�P" � Spouse's Social Security Number � � � � � � � THIS RETURN MUST BE FILED IN DUPLICATE WITH THE °1 ��5 ��S Z�� 1.� REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW p 1. Original Return p 2. Supplemental Return O 3. Remainder Return(date of death prior to 12-13-82) p 4. Limited Estate p 4a. Future Interest Compromise(date of Q 5. Federal Estate Tax Return Required death after 12-12-82) _ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust � 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (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 Sch.O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number � y��9 �r��s�: r�k�� , �� a ; � � �, � �i o-�r .� : � a .s�� s��y aepaaa� �� i��- n P,-�.'�... � ��qa�'��,r,�� .��2.��5��r�.��y°e�� 3� � � �� '_t�1 �"1 �,5,� � l Z�� u.fi�,.` �� REGISTER�WIL�U�ONLY w O � � � L_ fx� �y � First line of address -'� ;-- � : %�� a �E: o e s�,n.� � C's �, T � D � 3 r� � ��2�0 � ��o�l ��v c�=_e>>r e� :�.«r� e e��-� � � U, Fr �.:: �� ,,.��,��,� � . a . � ,9� ;. . . � � � � , �� Second line of address _ � � c� "==� �n� ,�aag� � � � .�� w _ � �:,�ti< ,a��a�; :� � � �_. � � �; P � � � . �� a i � flF � � - � - 8 /'� ` 4 1,°��y rP.f �i. M.- . - , e w.n 5'e.�., �:en4 i 3 :.A:d'-� I�[ 4.� �� •�J City or Post Office State ZIP Code �'�F��D '� Gar`� l � � 1 e I� �A� 1 _1' O � �� s � , -= r . . �� ,�. � � CorrespondenYs e-mail address: ��?!"� e�y�Q��e �� Under penalties of perjury,I deciare that I have examined this return,including 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 representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ��`�.._ —1 /�\3 DDRE S (QZD �vel y e�.� �. , Ga r�� P� \`� 0(3 SIGNATURE OF PREPARER OTHER THAN REPR ENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 � 1505610101 1505610101 J __ -�.. � 1505610105 REV-1500 EX Decedent's Social Security Number �.� �� `� �� DecedenYs Name: ��"�� • � �� RECAPITULATION �,��..�. r�� `�'� ��i� w � � � � � � �- � 1. Real Estate(Schedule A). .................. .. ... .. . ........ . ... .. .... 1. � � � � ' f� � � t_ � ,ap .� r_ � � 2. Stocks and Bonds(Schedule B) .. .......... .. .. . ..... ... ... ... ... ... .. 2 � � '4 � �p �.' � '� � � � �. � . � � � �s'; 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. � ' ��:� � .. , . � a1n 4. Mortgages and Notes Receivable(Schedule D)... ..... ... . .. .. .... ... .. .. 4. � � ��'�� 5. Cash, Bank Deposits and Misceilaneous Personal Property(Schedule E). ... .. . 5. �� `' ��p 2 � 6. Jointly Owned Property(Schedule F) p Separate Billing Requested . .. ... . 6. ' � � �� k 7. Inter-Vivos Transfers 8�Miscellaneous Non-Probate Property �"�°� b � � (Schedule G) O Separate Billing Requested... . .. .. 7. � � �� j' � � �� 8. Total Gross Assets(total Lines 1 through 7).. . .. . . . .. . .. . . . ... .. . . . . .... 8. � � �� ;3 ^�j �j �� 9. Funeral Expenses and Administrative Costs(Schedule H). . .. ... . . . . ..... .. . 9. ,, � � S ` 2, 10. Debts of Decedent, Mort a e Liabilities,and Liens Schedule I 10. � ' � � ' 9 9 � ) . . . . . .. . . . ... . � � � �� .��'�' �� ,t 11. Total Deductions(total Lines 9 and 10).. .. . .. .. . .. . . . .. . .. . .. . .. . .. . . . . 11. ' �(�,►j � s Z;7 12. Net Value of Estate(Line 8 minus Line 11) . . . . .. . . . . . .. . . . . . .. . . . . . . .. .. 12. � � � ' � b � Z��€, � �� 13. Charitabie 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. ' � g p �� (� 2. � : 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- �' �� '� � 15. 16. Amount of Line 14 taxable at lineal rate X.0_ � * � 16• �� 17. Amount of Line 14 taxable �� "� ' �� at sibling rate X.12 ��• � 18. Amount of Line 14 taxable at collateral rate X.15 �$• 19. TAX DUE . .. . .. . . . . .. . . . .. . ... .. .. ... . . .. .. . ... . . . . . . .. . .. . .. . . . .. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 L 1505610105 1505610105 J REV-1500 EX Page 3 File Number Decedent's Complete Address: ' � DECEDENT'S NAME � c -- — STREETADDRESS ��Ty STATE ZIP LQc` �� 3 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) ��) � 2. Credits/Payments A.Prior Payments _ B.Discount — Total Credits(A+B) (2) � 3. Interest �3> >� 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) � Make check payable to: REGISTER OF WILLS, AGENT. 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:............................................ ❑ � c. retain a reversionary interest;or.......................................................................................................................... ❑ � d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ � 2. If death occurretl after Dec.12, 1982,did decetlent 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 tleath?.............. ❑ � 4. Did decedent own an individual retirement account,annuity or other non-probate property,which containsa 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 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 Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the suroiving 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 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, 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 blood or adoption. • REV-i5o3 EX+(7-is) � pennsylvania SCNED�lLE B DEPARTMENT OFREVENUE INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER Ali property jointly owned with right of survivorship'must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTiON OF DEATH �. �r�n�n� �� - �}'� sl�a� �� i� .`� �, �� , � TOTAL(Also enter on Line 2, Recapitulation) $ 0.00 If more space is needed, insert additional sheets of the same size ' REV-15o8 EX+(ii-1o) . �� ._' pennsylvania w SCNEDULE E � DEPARTMENT OF PEVENUE CNJH� BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Include the proceeds of litigation and the date the proceeds were received by the estate. All property joinNy owned witl�right of survivorship must be disclosed on Schedule F. ITEM VAIUE AT DATE NUMBER DESCRIPTION OF DEATH ,. ;�Mb��,� �,1�� -��d 5Z ,-►.� ?. �I� �,��5 �ov��- (Po'�, �� 3. C-�rn,�Yto� ��o� D-i��i ��►-�c� ,�,� o� TOTAL(Also enter on Une 5, Recapitulation) $ l.Q�� , If more space is needed,use additional sheets of paper of the same size. � REV-1510 EX+(08-09) � pennsylvania SCHEDULE G DEPARTMENT OF FEVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER 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. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH °/a OF DECD'S EXCLUSION TAXABLE INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELQTIONSHIP TO DECEDENT AND NUMBER THE DATE OF TRANSFER. ATfACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE �. �,�,�h �, �n�', w�-�r a�,133 lnb�c �2, 1�3 r'e cet ��, ,Qoue� C.er��,�l ��re.�ten�- ��r� ro\1e,�, ��' r�n� a Y�I�ll� �� 1 n�e�' S�� ort � t z%i�/1�. �4- a �� a�� TOTAL(Also enter on Line 7, Recapitulation) $ If more space is needed, use additional sheets of paper of the same size. � LAST WI LL AND TESTAMENT oF JAMES L. STERNER I, JAMES L. STERNER, of 620 Belvedere Street, Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this to be my Last Will and Testament, hereby revoking and making void all previous Wills and Codicils heretofore made by me. FIRST � I order and direct my Executor hereinafter named to pay all of my just debts, � funeral expenses and expenses involved or connected with the administration of my estate as soon after my death as is reasonably possible. I direct my Executor to pay all inheritance, estate, succession and legacy taxes, to which my estate or the transfer of any property hereunder may be subject, and to charge such taxes as part of the expenses of the administration of my estate, being deductecl and paid from the residue of my estate and not to be deducted in any manner from any specific bequests made herein. However, my Executor need not accelerate and pay those unmatured obligations which, in his, her or its opinion, it might be proper and more advantageous to retain or renew and pay as they become due and payable. It is my desire to be cremated and have my ashes disbursed in the mountains by my hunting camp. GRIFFIE&ASSOCIATES Attorneys At Law 200 N.Hanover Street Page 1 of 7 I00 Lincoln Way East, Suite D Carlisle. PA I7013 . r�,�.,,Hor��,,.,.,. AA »�n� � SECOND I give, devise and bequeath my entire estate of whatever nature and wheresoever situate, together with all insurance proceeds thereon, to my beloved spouse, KATHRYN R. STERNER, providing that she survives me by sixty (60) days. THIRD Should my spouse, Kathryn R. Sterner, predecease me or die on or before the sixtieth (60'h) day following my death, I give, devise and bequeath the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, together with all insurance proceeds therein, as follows: � (A) FIFTY (50%) PERCENT of my net estate shall pass to my brother, MICHAEL R. STERNER, or to his issue should he predecease me or die on or before the sixtieth (60`h) day following my death; and (B) FIFTY (50%) PERCENT of my net estate shall pass to my sister-in- law, ELIZABETH S. HARDING or to her ' '" , issue should she predecease me or die on or before the sixtieth (60ih) day following iny death. FOURTH I grant my Executor/Executrix the following powers in addition to and not in limitation of such powers as my Executor/Executrix shall hold by law: (a) To retain all property received including the stock of any corporate fiduciary acting hereunder, provided such property remains productive. (b) To join in any corporation, partnership, recapitalization, merger, reorganization or voting trust plan; to delegate authority with respect thereto; GRIFFIE&ASSOCIATES Attorneys At Law 200 N.Hanover Street page 2 of 7 j00 Lincoln Way East, Suite D Carlisle,PA I7013 Chambersbur�, PA I720I to deposit investments under agreements and pay assessments; and generally to exercise all rights of investors, including but not limited to, the voting of shares. (c) To manage, operate, repair, improve, mortgage or lease on any terms any real estate held or owned by my estate. (d) To operate any business that I may own at my death. (e) To invest any funds of my estate in any stocks, bonds, notes or other securities or property, real or personal, without regard to the principle of diversification or any other statute or general rule of law in his, her or its absolute discretion, it being my intention to give my Executor/Executrix the broadest investment � powers possible, providing such investments do not unnecessarily prevent the prompt settlement of my estate. (� To sell or otherwise dispose of any property, real or personal, tangible or intangible, at any time forming a part of my estate in any mannex and on such � terms and conditions as my Executor/Executrix shall see fit in his, her or its absolute discretion. (g) To borrow money for the payment of taxes or for any other proper purposes in the administration of my estate," and to mortgage or pledge estate assets as security. (h) To compromise claims without court approval including, but not limited to, any contzoversies with the United States of America or the Commonwealth of Pennsylvania concerning estate and inheritance taxes on any interests that may pass under this my Last Will and Testament. GRIFFIE &ASSOCIATES Attorneys At Law 200 N.Hanover Street I00 Lincoln Way East, Suite D Carlisle,PA I7013 Page 3 of 7 ('yzQ�her.churn_ PA �� ! � (i) To distribute in cash or in kind upon any division or distribution of my estate. (j) To undertake any and all acts deemed necessary and proper by my Executor/Executrix for the proper, advantageous and prompt management of the settlement of my estate. (k) In general, to exercise all powers in the management of my estate which any individual could exercise in the management of similar property owned in his own right, upon such terms and conditions as to him, her or it may seem best and to execute and deliver all instruments and to do all acts which he, she or it deems necessary or proper to carry out the purposes of this, my Last Will and Testament. FIFTH No interest of any beneficiary of my estate, either in income or in principal, shall be subject to anticipation or pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have the power in any manner to charge or encumber his interest either in income or principal, nor shall the interest of any beneficiary be liable or subject in any manner while in the possession of my Executor/Executrix for the liability of such beneficiary. SIXTH I nominate, constitute and appoint my spouse, KATHRYN R. STERNER, as Executrix of this my Last Will and Testament. In the event my spouse is deceased, unable or unwilling to serve or shall cease to serve for any reason whatsoever, then I nominate, constitute and appoint my brother, 1VIICHAEL R. STERNER, as Executor of this my Last Will and Testament. I direct that my Executor/Executrix shall not be GRIFFIE&ASSOCIATES Attorneys At Law 200 N.Hanover Street pa e 4 of 7 j00 Lincoln Way East, Suite D Carlisle.PA 170I3 g r'h..mho.-�h„r.. PA »�n� required to give or post bond for the faithful performance of his, her or its duties in this or any other jurisdiction. SEVENTH I hereby declare it to be my expressed desire that my Executor/Executrix employ the law firm of Griffie & Associates, of Carlisle, Pennsylvania, for legal advice and assistance regarding this my last Will and Testament, they having considerable knowledge of my affairs, views and wishes respecting any matters that may arise at the probate of this instrument, the administration of my estate, and the execution of the powers herein mentioned. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, consisting of seven (7) typewritten pages, the first four (4) of which bear my signature on the side margin, for purpose of identification, this _ � day of ' u. �_, 2011. � WITNESS: �S�I/ ,�1J�. AME . STERNER ✓ GRIFFIE&ASSOCIATES Attorneys At Latv 200 N.Hanover Street I00 Lincoln Way East, Suite D Carlisle, PA 17013 Page 5 of 7 Chambersburg,PA I7201 ✓ . 7 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA: : SS. COUNTY OF CUMBERLAND : I, JAMES L. STERNER, the Testator whose name is signed to the attached or 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. � l � S . E ER r Sworn or affirmed and acknowledged before me by the Testator this � day of ��f:11�t.ic�i..d ,. , 2011. �� - NOTARML iEAI ��N�. SASSETT Nofory PubNc �E�OROl1GH,CUMBERUWp CpUN1Y •Mf!;'Ccmmis�lon.Explrea Apr l 7. 201 1 GRIFFIE&ASSOCIATES Attorneys At Law 200 N.Hanoi�er Street 100 Lincoln Way East, Suite D Carlisle,PA 17013 Page 6 of 7 Chambersburg,PA 1720I � AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA: . SS. COUNTY OF CUMBERLAND : WE� t�. � 1 �� and !� L.. �j��'�j f , the witnesses whose names are attached to the foregoing document, being duly qualified according to law, do depose and say that we were present and saw the Testator sign and execute the instrument as his Last Will and:Testament; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testator signed the Last Will and Testament as witnesses and that to the best of our knowledge the Testator was at the time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn or a�firmed and subscribed before me by � and ��-t�, („ �y,r,��.� this��`_day of 1- � , 2011. f � Notary Public NOTARlAU, SEAL RWlN J. MSSETT Nototy Pubilc �E�OU�'.H.CUMBERLiWp Cp�py `My�omQ11ts1on Explrea Apr l7, 2011 GRIFFIE &ASSOCIATES Attorneys At Law 200 N.Hanover Street I00 LincoCn Way East, Suite D Carlisle, PA 17013 Page 7 of 7 Chambersburg, PA 17201 t \� �