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HomeMy WebLinkAbout08-06-13 ��I 1 150b610105 .`�i REV-f 500°`��">t"''�' OFF�UL USE ONIY PA Department of Revenue P�Y���B Cpunty Code Year FlIa Numher Bureau of Individuat Taxes lNHERITANCE TAX RETURN � PQ BOX 28o6oi Harzisb�ug,PA i7u8-o6oi RESIDENT DECEDENT � '�'� `3 �' I ENTER DECEDENT INfORMAT�N BE�OW Social Sewrity Number Date aP Death MM6DYYYY Date of Birth MMDOYYYY 12l26l2Q12 Q8117/193i3 Decedent's Last Name Suffix Dacedent's First Name M! REBER EVA E {If Applicable)Enter Stuviving Sponse's Infoimation 8ebw Spouse's Last Name Suffix Spouse's First Name MI Spouse's Soci21 Security Number 7HiS RETEIRN MUST BE FN.ED iN dUPUCATE WiTti 7HE REGISTER OF WILLS FILI.IN APPROPRIATE OVAl3 BEIQW t�i L Orig�al Return O 2.Suppiementai Return Ci 9. Rameinder ReWm(Date of Death Priorto 12-13�82} p 4.t.�nited Estate O 4a.Future Interest Compromise ltlata o1 C1 5. Federel Estate Ta�c Retum Required deglh af�r 12-12-62} � 8.Decedent tHatl Festate O 7.DacedeM Meintained a Living 7rust 0 8, Tofal Num6er of Safa Cleposit Boxas {Atfach Copy of Wilp (AU.ach Copy af 7rust.} O 9.�itigation Procxeds Receivecf O 10.Spousai Poverty Credit(Dale of Dealh O 11. Eleclion to 7a�e under Sgc.9113(A) Beiween 12-31-91 and t-i-95) (AttaCh Schedule O) I C�9PONDENT- 7H�8 SECTION MUST BE CONPLETED.ALL CORRESPON�ENCE AND CONFIOEN7IAL 7AX INfORMATION SXOUtD BE DIRECTED TQ: � Name Daytime Tefephone Numt� JAMES LEWIS PROGTQR,JR {717�559-0123 REGISTER OF 4YIllS USE ONLY First Uoe n4 Address JAMES PROCTdR LAW 4FFTCE,LLC Second Line W Address 17 EAST HIGH STREBT,SUI1'E 102 City or Post OfFice giate Z�p�ale DATE flLEO CAR�tSLE pA 17013 carreapondenYs e-ma�I addrees:LEGAL(a�JAMESPROCTORLAW.CQM Under penaHies of Pa7u7.1 dedare that!here ezamined tlua retum,U�udin9 aaomps�Ym9 Scheduiea snd atetemenfs.snd to the 6est M my knaMed,�e and beiief� it is true.cortea and completa.Dadaration of preCerer other than me pereonel reDreseMe6ve is Uasea on atl infirmativn of which D�erer hes�y knovAeCge. SIGNAjT�p RE OF PERSON,(5i�J^PONSIBLE FOR FILING RETURN 6ATE \/,[(�C \lAOr� p ��ZQ'�3 ADDRESS � 25 NAILOR LANE, NENNILLE, PA 17241 S TURE OF PftE R THAN REP EN7A71VE DATE d8/06/2013 ESS E5 PROCTOR tAW QFFICE, C , 17 EAS7 HIGH STREET,CARLESLE, PA 17013 Pl81lSE USE BRIGIXAI FORM ONLY Side 1 � 15D561�1t15 15�5610105 ,� � 15056�0205 REV-15W EX(FI} decedeM's Sa�ei SecuritY N�nber �es ra�»: EYA E REBER rtECAPtruu� 1. ftesi Estate(3chedule A). ............................. ........... .... 1. 4.Q4 2. Stocks and Sonds(Schedttie B} ....... ................................ 2. 4.� , 3. Closely Held Corporation�Partrtership w Sole-Pra�ietaship{.^tchedWe G) ..,.. 3. d.� 4. Mortgagea and Notes Receivabie(SchedWe D). ...... .................... 4. OAO 5. Cash,Bank Cleposifs and Miscelieneous Personai Praperty(SChaduMe E}.,..... 5. S,993.21 6. Joinity ONmed Property(Sdiaduie F} q $epartBda B�ing Requested . ..... . 6. Q.00 7. Inter-Vivos Trensfers&MisceNaneous Nort-Proba�P4operty (Sdiedule G) O Sepetffie 8flling Requestetl........ 7. 0.00 8. Totrl6ross Atlsett{foCal Lines t through 7)... ... . ... .. ... . ... .. . .. ... .. 8. 5,�3.�21 9. Funeral Eupaoses and AdministrsNVe Cosis(Sdieduie Mj...... .. .......... . 8. 649.32 �. 10. De6ts af Decedent,Mortgage Liebilities and Liens(SCheAu�e I).. ...... ...... . 10. � O.00 tt. �aai c�edueaons(wmi unea s and�a>................ ...... . ........ .. �i. 649.82 12. Fkt Yalue oC E�Uda�(Une 8 mkws l.�ne N)......................... ..... 12, 5,343.89 73. Charrtable and�avemmentai BequestslSec 91t3 Trusts for vfiich � an eiackion ta taz i�as rwt�been made(Scheclule d) ........................ 13. d.08 . 1d. iMt Vilw$Ybj�ct 6o Ti�t�(line 12 t�fus Line 73) ........................ 14. 5�3�{3.� TAX CALCUTATION�8EE INBTRUCTIONS FOR AP�.ICAB6E RATES � 15. Amount ot Line 14 ta�caMe at tlie spousal fau rate,or � transfers under Sec.9116 � � {a)(12}X.0� 15. i6. Mnount W Line 14 tauable � ��� - � - � - ac�inea�race x.0 4$. 5�343.89 �s. 240.48 17. Amount of l.ine 14 taxatrle . . . . . . at sibltng rate X.12 ti. . 18. ArtauM oE�ine td ivca6te . st u�et¢ral rate X.Y5 18. � 19. 7AX DUE .. ....................................................... 19.- 2r10.48 � 20. PLL,L IN THE 4VAL IF YOU ARE REQUES71M6 A REFUND OF AN OVEMUI'i'M6NT p 81+�s 2 �, 15[l5610�n5 150561d205 � —� REV-1SIX3 EX(F!} Page 3 F7M Numbar Decedent's Gomplete Address: G S NAME EVA E REBER �_—___._.___.._.__—-------—------—._,_.__.._,_._—----—__—------------— 57REE7ADORESS 801 NORTH HANOVER STREET ------------------- ------- -- «__—_..�_ CITY ...�i— STATE ZIP CARIiSLE PA 17013 Tax Payments and Credits: 1. Ta�c 6ue(Page 2,Line 19} {f) 240.48 2. Crediis/Payments A Pdor Payments --------- QAO B.Disco�nt O.OQ _.------------- ` TWaI Credits(A+B) (2) 0.00 3. Inierest (3) 0.00 4. if lirfe 2 is greater Uian L'rr�e 1+Lirre 3,enter the diFerence. 7tiis is the OVERPAYMENi: FiX in avai on Fa�2,Lina 20 M request a refi�nd. (4a 5. If Line t+Line 3 is greater than Line 2,enier ihe difrerence.This is the TAX DUE {5) 240•48 p�� Make checy(k payab�ley�#to: RAEv�pGy, ISTE}R�R. eOJ�F�� Wy�} ILLS,AGENT. �yyQ� yg{�� y� gya {y�q�yq . r�l4�. u �... .� �t � . ��:l.rT � r4r4U.n��i4.I,4C� e:i+f �k2$sY�l�A•A:3'a�An�Yr�ti�^t:� .YlA '-^F'�Yrv'+"+Z+iMY��� ���N�..Z-Ii{���<�TeiiiF'c °a:.il�'}"G`�tYM�`'' '...�.. V'�Y�'M1Y4�fiXASY.�: PLF.A.SE ANS4VER THE FOLLOWING QUESTlONS BY PIACiNG AN"X"IN TNE APPROPRIATE BLOCKS i. 4id decedent make a pansfer and: Yas hb a. retain the use or income at fhe property Uansferred........................................................_.........................._.... ❑ � b. retain U�e right to desi�nate who sh�l use the property tran,sferred or�irtcome ............................................ ❑ � c. r�n a reversionary iMerest.............................................................................................................................. ❑ � d. receive tiie pranise for i'rfe of eiiher payments,benefifs or care7...................................................................... ❑ � 2. If death occurred after Dec.12,19$2,did decedent transfer prapeAy wilhin aie year of c� without receivug adeQuate considBraU�7.............................................................................................................. ❑ � 3. Did derxdent am an'in Uust�r"or payabie•upon�death bank eccaunt or searity at his or her deam4.............. ❑ � 4. t}id decedent rnrm an indmdual re8rement accouM,annuity pr ofher non-probate property,which caNains a beneficiary designefion? ........................................................................................................................ ❑ � iF TNE ANSNIER Td ANY OF THE A�yBMOVE QUES5710N5 IaSn4.�YES,Yy4g�U MUST COMPI.ETE S,C,3NyEpUNIE1G�A}ryyN�D P�.E IT AS.3�PART OF THE RETURNy, t'P : "`.w�e.'ir � '�z�Ya�.E °�F�.�e3'�d � k ����"^£1J�'✓�Nxtt'..�+�.:X�..���F'�'R^�.}`T, a .�"�t�^^'�'1b.j�W.GSW'��w�+�55�AH9�4^L°f*i.yn x w,t�,.-.`&� �.i . ..1,.. �' W!�) For dates qf death on or after Juty 1,1994,and before Jan.1,1995,the tatt rate imposed on Ihe net value of transfers to or hu the use of the surviving spouse is 3 percent�72 P.S.§911fi(a}(1.1j(i}j. Far dates of deatlr 4n or after Jan. t, 7995, }he tati tate imposed on the �et value af irarts(ers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116{a�(1.1)(ii)j.The statute�S not exempt a transfer to a surviving spouse from tax,and the stafutpry requirements tor disdosure of assets and fil�a i�retum are sti!!appiiqble even if the surviving spause is the onty berseficiary. For dates of deafh on or after July 1,200Q: . The tan rate imposed a�the net vakie of transfers ham a deceased chiid 21 years af age or yaunger at death to w far the use of a naturai parent,an �opaVe parent or a steppare�,t ot the cnild is o percem(�2 Ps.§s�asia7i�z)I. . The tax rate imposed on the net value of transfe�s to or f�tlre use of the deoedenYs kneal benefiparies is 4.5 per�ent,except as rated�(72 P.S.§91t6(a)(7)j. . The tax rate imposed on the nei vaiue of transiers to a for the use oi the decedenPs siMings is 72 perceM(72 P.S.§9118(a�{7.3)].A sibGng is defined, urrder Section 9102,as an iralividuai who has at Ieast aie parem in canmon wiih the decedent,whet�er 4y Mood a adoptkm. REV-i508 EX+(o8-tz) � - . �pennsylvania SCMEpYLE E ��V �EPMTMENTOFqEVENUE CASH, BANK DEPOSITS & MISC. RESI ENT DECEDEfRV� 0.N PERSONAL PROPERiY ESTATE OF: EVA E. REBER FILE NUMBER: 2013-005q1 Include the proceeds of litigation and the date the proceeds were received by the estate, al pr°pr�Y 1°��Y��ed with Hyht ot survivorship must be disNosed on Schedule F. ifEM NUMBER DESCRIPTION VAWE AT DATE 1. Savings account balance oF DenTH 5,991.36 2. Interest eamed on savings accourrt 1.85 TOTAL(Also enter on Line 5, Recapitulatan) ; 5,993.21 REV-1511 EX+ (10-09) �pennsylvania SCHEDULE H OEPAqTMENTOFpEVENUE FUNERAL EXPENSES AND INHERITANCE TA%REfUftN pDMINISTRATIVE COSTS RESIDENT DECEDEFf� ESTATE OF EVA E. REBER PILE NUMBER 2013-00541 Decedent's debts must be reporhd on Schedule i. ITEM NUMBER DESCRIPTION A• FUNERAL EXCENSES: AMOUNT 1. 0.00 B. ADMINISTRATIVE COSTS: 1� Personal RepresenWtive Commissions: Name(s)of versonal Representative(s) SUSAN C. SHEIPE 0.00 streetqddress 25 NAILOR LANE city NEINVILLE _ _5tate PA Z1p 17241 Year(s)Commission Paid: N/A Z� Attorney fees: 325.00 3� family Exemption: (If decedent's address is not the same as daimant's,attach explanation.) Claimant Street Address � City_ ---�— ----- � -- State_ZIP Relationship of Claimant to Decedent 4� Probate Fees: 324.32 5. AccounWnt Fees � 6• Tax Return Preparer Fees: 7. 70TAL(Also enter on line 9, Recapitulation) ; 649.32 , � ' _:. aC'�t ��'`�d.�;�.� OF EVA E,REBER I,EVA E.REBER,of Cumbecland Caunty,Pennsyivanis,do hereby de�tare this to be my Last Will and Testament and liereby revake all Wills a�l Codicils previousiy made by me. TTEM O`LIE: I direct the payment of my debts a�!the e�cpenses of my last iltness and funeral from rnp estate as saon after mp death as cc>nveniently may be done. It is my desire ta be cremated apon my death. The crematian shall be completed by a�the remains dispased af as my Executor,in lus or her sole discretion,s�hall d�m apprapriate. I@irect that ail taxes imposed by any authority as a consequence of my dea#h be paid from the residuary of my estate. � ITEM TWO: I give,devise attd bequeath my entire estate af whatever nature and � �c� wherever situ�te to my three chiltlren,SUSAN C,SHEIPE,DEBRA K.SOPRANO aad � � GERALD J.REBER,per stirpes,if they sha(1 s�uvive me by thirty(3Q}days. Susan C. Sheipe's child,Christapher A. Sheipe,is adopted and sha11 shate in this estate � c � as if the natural az►d biological child af Susan,should Susau gredecease Eva _� My estate rnay include an interest in land owned by my garents in the Czech Republic that the govemment has been giving back to its oit�ens,ineluding my parents,who were forced to move to Esst Germany after Stalin'utvaded ihe Czech Republic during Warld Wsr II. TTEM THREE: I direct tUat no Ttustee,Executor, or other fiduciary natmed, a�ominated,or appainted by this my Last Will and Testament sbell be required to post any bond � or give any security of aay lype far anY Pur}w�whatsoever,any Taw or nile of the court af the Commonwealth of Pennsylvania or any other jurisdiction to the contrary notwithstanding. I direc#that#he law af the Commoawealth of Pennsylvania shail apply ta any intecpretadpn or � applicatian of the validity of this instnimen� IT�M FOUR: My Bxecutor and Trustee sha11 have the follnwing pawers in addition to ihose ves#ed in them by law and by ather provisions af this Will,appiicable to at1 property,real, personal,or mixed and wheresoever situaie,including property heid for minors,whethez� principal or income, exercisable without court approval, and effective, with respect to each item of said gmperty,until�tual distributaan there�af. a i. Ta retain,ac investments of my estate or trust,any or all assets of my estate,real, � �� personal, or mixed,without regard to any prineipal of diversific�tion,and to purchase and ��, acquire real or personal pmperty and to hold any or all af such reai and personat properiy w retained or acc�uired without making the same productive of income. �' 2. To permit the child,ar any of them,to accupy any real estate retained or acquired �'�l upon such tcrms and conditions as my Executar or Tnast�shatl deem praper. 3. To pay all ta�ces,charges and expenses of maintenance,upkeep,improvements, development,proteciion,preservation and investment af any retained or acquired real or persanal property>such payments to be made fcom either principai ar income as my Executor or Tru.�tee shall determine. Page 2 of4 i1 4. To retain or invest any and all funds,whether principal ar incame, in any real or persanai gmperty without restrictian ta 1ega1 ittves�ents;to purchage investments at premiums; to exercise a11 rights of a security holder or share holder ea any corparation;and ta Iea�, rnartgage,pledge, give opdans upon or sell st public ar private sale and withant approval of any court,aay real ar personai ProPerty,or portion ar portioas therec�f, irrespective of tha manner or t1�e means by which the same was acquired by my said Executor or Txusiee. 5. To rnake paynaent or dishibution herein provideXl for in cash,kind or partly in cash and partly in kind,at valuations fixed by my Executar or Tzustee at ihe time of disiribution. �M FIVE: Anp and all�yment or payments of any sum ar sums, whether in cash ox in kind and whether for principal or income,payable to an heir,or any of them, shall be made upan#he sole receipt af the respective individuai to whom the payment is made,and free from anticipatian,alienation,assignment,attachment,and pledge,and free fram control by the creditors af any such beneficiary. T7�",�SI}�: I appoint my daughter,SLTSAN G S�iEiPE,Exectztar of t2ais my Last Will and Testament. Shou18 my sazd Executor fail to stuvive me or for any reason fail to qualify as Executor,I then appoint my son-in-law, SCOTT A. SHEIPE,Alternate Executor of this my I.�ast Witt and Testament. IN WI1'NESS WHEREOF,I have hereunto s�t my hand and seal to this,my Last Wilt and Testament,consisting af three(3)typewritten pages,the fi�st two (2) of which bear my si rn the m for the se af identification,this the � 8�� � �`S�g PuTPa �`�ay of June,2008. �lq u. ��i2�L (SEAS,) EVA E. REBER Page 3 of4 . � r Signed, sealed,published and declared by the above nawed testator, Eva E. Tieber, as and for her ��ast VJill and Testameat,in the gresence af us,wha,a#her request,in her sigttt and presence, aaci in the sight and presence of e�h oiher,have hereunto subscribed our names as witnesses. 4�u"L. . � ABDRESS 0��4 !J. �mlu.t Q� �r•� �ZacnS�S�uta,,Q,q t'�(!4 . ���DRESS t? V..�i�r ��I�T� �`lr'�s�� COMMON WEALTH OF PF..NNSYLVAMA . : S3. CdUNTY OF CUMBERLAND . We, Eva E. Reber,Robert J. Dailey, Esquire and Andrea M. Barrick,the testatax and the witnesses,resp�tively,whase names are signed ta the attached ar foregoiag in,4trument,being first duly swom,do hereby declare to the undersigned authority that the testator signed and exccuted the instnunent of her Last Will and Testament, and that she signed willingly and that she executed as her firee and vol�ntary ac#for the gucpnses therein eaq�ressed, and that each of the witnesses, in the presenoe and hearing af t6e testatnr,sigaed the Will as witnesses,and thaY ta ttie best of their knowledge, the testator was at the time eighteen(1$)years af age or alder, of sound mind and under ao canstraint az unciue iafie�ence. Swarn to snd subscribed before me this the�day of June,2008. ��� ��,��� � �nvavw ���.�� Grrw iara cunie.nria caumr Ap117,2010 ' � W NoOwist F''dgC 4 8f 4