HomeMy WebLinkAbout08-12-13 1 15�5610143
J REV-1500 �"°��"'
OFFICIAL USE ONLY
PA Department of Revenue pennsylvania coumr code veer File NumDer
Bureau of Individual Taxes °�"""•NiOF�
Po Boxzeoso� INHERITANCE TAX RETURN 21 12 1203
� Hartisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Securiry Number Date of Death Date of Birth
04 07 2012
DecedenPs Last Name Suffix Decedent's First Name MI
LOqPDERMILR MARY E
� (If Applieable)Ente�Surviving Spouse's Informatlon Below
Spouse's Last Name Suffix Spouse's First Name MI
LOWDERMILK NEVIN W
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
� 1. Onginal Retum � 2. Supplemental Retum � 3. Pno aa der 3 8�(DaM of Death
� 4. Limitetl Estale � 4y.FuWre IMereet Canpromiae � 5. Fetlerel Estate Taz Relum Required
(tlele W deeN eltar 12-12�2)
� g DBCetleM Died Teatele � D 8MMaiMaineA a LivinB Tius� � e. Total Number o/Safe Depostt Boxes
(AttachCOpyoiWilp ❑ I��COpY�TNBIJ
� 9. LitigationProceedsReceived � t0.y�a�P4����a���Da�eSaDaeth � ��,ElectionMtazuntlerSeC.9113(A)
(Attach Schetlule O)
CORRESPONDENT-T}i1S SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTWL TAX INFORMATION SMOULD BE DIRECTED TO:
Name Da ime Telephe�ne Number
JAMES D BOGAR �7�7) 'fi�7 �1
� � c �
�I�R O�ViL4��5 ONLY
� t7'7 ~ I^,'� nt
N
First Line of Address V: j� a p
ONE WEST MAIN STREET o �;".� � �"T -�,�
c =:_ —
Second Line of Addreas � c0 �-�-� m
r
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� D�FILED�� ^+�
City or Post Office State ZIP Code
SHIRE[+I�NSTOWN PA 17011
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correspondenese-mat�address: Jbogar@bogarlaw.com
'��t IstlWe�c�ort�ec�l an tl mm�ple�Deeredara"6on a re�pamier oNer�than Me�pers�o�nal re�seerMaY6ve is�base�tl$on a aMO�rtrmie6'0�of��icl�prep irer�as any kn�owletlge�lief,
SIGNAN F PERSON RESPONSI FOR F Nra RETURN DATE
� Ann L. Parkins � 7.Z%3
ADDRESS
711 Ch r Rosd Enola PA 17025
SIGNP.iU F P EPARER OT R THAN REPRESENTATNE DATE
James D. Bogar � 7
ADDRESS
One West Main Stre hiremanstown, PA 17011
Side 1
L 1505610143 15U5610143 J
��
� 1505610243
REV-1500 EX
DacedenPs Soaisl Sewrdy Number
�«����s� �owd�rmilk, Mary E.
RECAPITULATION
1. Reai Estate{Stfieduie A},......._...........................................................-................ 1.
2. Stocks and Bonds(Schedule B)........................................................_................... 2. �
3. Glosely HeW Cotporation,Part�rshpt or Sole-Proprietorship{Schedule C}......... 3.
4. Mortgages&Nates Receiveble(Schedule D)........................................................ 4.
5. Cash,Bank Daposits 8 AAisceilarreous Persanai Property{Schedule E}............... 5.
6. Jointly Owned Property(Schedule F) ❑ SeparBte Billing Requested....,....... 8. 445 . 97
7. IMer-Vvfls Tren&fers&Misceilaneous t�a,-Probate Property
(SCheduie G} U Separats Biiiing Requested............ 7,
e. roca�cross nssets(tota�Lines� mrougn 7>........................................................ a. 445 . 97
s. Funere�Expenses and sidministrative Costs(sche8u�e ti}..._................_............. 9. 410. 00
10. Debts of Decedent,Mortgege liabilities and Liens(Schedule i).............._............ 70.
5 t. 7o#ai Deductlo�s(totai lints 9 and 10)................................................................ 1 i. A 10 . 00
12. NetValueofEstate(LineBminusLinell).........__............................................. 12. �5 . 97
13. Charitabie and Govemmentai BequeststSeo 9113 Trusts far which
an efection te tax has not been made($cheduta J)............................................... 19.
74. Net Value SubJect to Tax{l.Ine 12 minus Line 13)............................................... 14. �5. 97
TAX COMPUTATION-SEE INSTRUCTiONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tarz rete,or
transfersunderSec.91t6 p�8(} 15. 0 .40
(a7(�.2}x.00
16. Amount of Line 14 taxable 35 . 97 �s. 1 . 62
at Ifneal rate X .045
17. Amount af li�e 14 taxable
at sib�ing rate X.12 0 . 00 17. 0• 00
18. AmountofLinet4taxable O . GD 18. O . �C)
at collateral rate X.15
19. TAX DUE_.............................................................................................................. 19. �.. �Q
20. FiLL IN THE OVAL IF YOU ARE REQUESTMG A REFUNp OF AN OVERPAYMENT. �X
Side 2
� 1505610243 1505610243 J
REV-1500 EX Page 3 Pile Number 21
DecedenYs Complete Address:
DECEDENT'S NAME
Lowdermilk, Mary E.
STREETADDRESS
2100 Bent Creek Boulevard
Suite 709
CITY STATE ZIP
Mechanicsburg PA 77050
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 1.62
2. Credtts/Payments .
A. Prior Payments 10.03
B. Discount 0.00
� Total Credks(A +B) (2) 70.03
3. Interest (3)
q, If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (q) 8.41
Cheek box on Page 2,Line 20 to request a refund
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:.................................. x
c. retain a reversionary interest;or............................................................................................................... x
d. receive the promise for I'rfe of either payments,benefits or wre?............................................................
2. If death occurred after Dec. 12, 1982, did decedent trensfer property wtthin one year of death without
receiving adequate consideretion7.................................................................................................................... ❑ ❑X
3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ ❑x .
4. Did decedent own an individual retirement account,annuity,or other non-probate property which
contains a beneficiary designation?.................................................................................................................. ❑ ❑x
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND PILE IT AS PART OF THE RETURN.
For dates of death on or after July 1, 1994 and before Jan. 1, 1995,the tax rata imposed on the net value of transfers to or for the use of the surviving
spouse is 3 percent[72 P.S.§9N6(a)(1.1)(i)].
For dates of death on or after January 1, 1995,the tax rate 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 requiremants for disGosure 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 aRer July 7,2000:
• The tax rate imposed on the net value of trensfers from a deceased ehild 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)(12)].
. The tax rate imposed on the net value of transfers to or for the use of the decedenYs lineal beneficiaries is 4.5 percent,except as noted in
[72 P.S.§9116(a)(1)1.
. The tax rate imposed on the net value of transfers to or for the use of the decedenPs 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 wtth the decedent,whether by blood or adoption.
Rav-0SOB EI(a(01-00) �
pennsylvania SCHEDULE F
DEPARTMENTOFREVENUE JOINTLY-OWNED PROPERTY
INHERITANCE TA%RETURN
RESIDENf DECEUENT
ESTATE OF FILE NUMBER
Lowdermilk, Mary E. 21
M an aaasl wu metls jolM wlthin ana yaer of Me deeatlem's dm M dutli,It must bs roponstl on�ehedula G.
SURVIVING JO�NT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Ann L. Parkins 111 Chester Avenue Daughter
Enola, PA 77025
g. Nevin W. Lowdermilk 2100 Bent Creek BoulevaM Husband
Mechanicsburg, PA 17050
C.
JOINTLY OWNED PROPERTY:
DESCRIPTION OF PROPERTY /o OF
LETTER DATE ^ onreoFOennrx
ITEM FOR JOIN MADE 'NUMBER OR 6EMILAR DEN IFV NCa'NUMB RAATfACHKD EDOFOR DATE OF DEATH DECD'S DECEDENTUS INTEREST
NUMBER TENANT JOINT JOINTLV-HELD REAL ESTATE. ALUE OF ASSE INTEREST
1 B,A 09f01N984 Soverefgn Bank-Checking Account No. 1,337.90 33.333Y, 445.97
0571120733. Date of death balance E1,337.90.
This account was the only probate asset All
other assete were jointly owned by belween
Mary E. Lowdertnilk,the Decendent herein,
and her spouae, Nevin W. Loudertnilk.
TOTAL(Also enter on Line 6,RecapiWlation) 445.97
pf more space is needed,addiUonal pages o(the same size)
Copyright(c)2010 form soflware only The Lackner Group,Inc. Fortn PA-1500 Schedule F(Rev.01-10)
Sovereigri
� Court Ordered Processing\Decedents- MAl-MB3-02-10 - P.O.Box 841005 - Boston,MA d2284
�
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� May 31, 2013
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� James D. Bogar
� Attorney at Law
One West Main Street
� Shiremanstown, PA 17011
b
�
� RE: Estate of Mary E Lowdermilk
� Date of Death: 04/07/2012
�
�
� Dear Mr. Bogar:
�
� Per your request, enclosed please find the account information as of the date of death
� for the above-named decedent. For your information, accrued interest is not included in
the date of death balance.
� Please feel free to contact me if I can be of any further assistance.
s
#
� Very truly yours,
� ��.�
� Ed Stevens
� COP Specialist
� 617-514-5189
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Savereign Bank
ESTATE OF Mary E. Lowdermilk
SOCIAL SECURITY#: 204-03-9286
DATE C1F DEAT'�I: Apri17,2412
Account#: 0571120733 Tyge: Checking Open date: 9/1/19$4
In the aame of: T*tevin W Lowderrnilk or Mary E Lowdermilk or Ann L Parsans
Date of Death Balance: $1,337.9q
Int.(YTD) from I11t2013 to 416J2012 $0.13
Acerued interest to date of death: $0.00
Otherinfo:
Account#: 2334088'781 Type: Money Market Open date: 6/4/2011
In the name of: Nevin W Lowdermilk or Mary E Lowdermilk(Ann L Pazkins, POA)
Date af Death Balance: $85,54b.47
Int.(I'TD)from 1/1/2013 to 4/4/2012 $231.58
Acerued interest to date of death: $6.54
Other(nfo:
Page 1 of 1
REV-161i EX+�10-04)
pennsyivania SCHEDULE H
oErutTMENroER�NUE FUNERAL EXPENSE3 AND
INHERITANCETAXREfURN ADMINISTRATIVE COSTS
RESIDEN7 DECEDENT
ESTATE OF FiLE NUMBER
towdatmiik, Maryr E. 2!
DecedenYs debts must be reported an Schedule I.
�T�� DESCRIPTI{7N AMOUNT
A. FUNERAL EXPENSES:
B. ADMINISTRATIVE COSTS:
t. Personai EtepteseMative's Commiseions �
Name of Persanai Representative(s}
Street Address
City State Zip
YeaKs}Commission Paid
2 Attomev s Fees Bogar 8 Hipp taw Offices 3T5A0
3. Family Exemption: pf decedenPs eddress is not the same as claimanPa,a@ach explanation)
c��,am
Street Address
CRV 3tate Zi4
Reiationsh�of Glaimast ta 6ecedent
4. Probate Fees
5. AceountanYs Fees
6. Taz Retum Preparers Fees
?. Other Administratroe Costs �3��Q
See cantinuation schedule(s)attached
TOTAL{Aiso er�r on tine 9,Recapitulatian) 4�10.�
Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1 SDO Schedule H(Rev. 10-09)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
towdermilk Ma E. 27
��� DESGRIP710N AMOUNT
NUMBER
Other Administrative Costs
i Register of�Iis-fee to file PA inheritance Tax Retum 15.d4
2 Sarereign Bank-fee to obtain dete a#death valuatlon 20.00
H-B7 36.00
Copyright(c)2002 form sofivare oniy The Lackner Group,Inc. Fortn PA-1500 Schedule H(Rav.8-98)
__ __ _ __ __ _
__ __ __ __ _ ,
REV-161�EX�(07-70)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BEN EFICIARIES
RESIDEHrDECEDENT �
ESTATE OF FILE NUMBER
Lowdertnilk, Ma E. 21
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(Sl RECEIVING PROPERTY DECEDENT (yyords) ($$$)
I TAXABLE DISTRIBUTIONS d�ist ib tionsr antd Pansfers
under Sec.9116 a 1.2
Nevin W.Lowdertnilk Spouse Rest,Residue
2700 Bent Creek Boulevard and Remainder
Room 150 of Estate
Mechanicsburg, PA 77050
Total
Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet as a ro riate.
NON-TAXABLE DISTRIBUTIONS:
II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE
Copyright(c)2010 form soflware only The Lackner Group,Inc. Fortn PA-1500 Schedule J(Rev.01-10)
i
LAST WILL AND TESTAMENT
aF
MARY E. LOWD}:RbIZLR
I, MARY E. LOWDERMILK, af Eno1a, Cumberland County,
Pennsylvania, make, publish and deolare this as and for my Last
Will and Testament, hereby revoking ail other Wi21s and Codicils
heretafore made by me.
ST: I devise artd bequeath al1 the rast, rasidue and
remainder of my estate of whatever nature and wherever situate,
includinq any praperty over cahioh 2 hald pawer of appointment and
together with any insurance policies thereon, unto my husband,
NEVIAi W. LOWDERMILK, provided he survives me by sixty {60} days.
COND: Should my husbend, NEVIN W. LoWDERMILK,
predecease me ar die on or before the sixty-first (61st) day
follawing my death, I devise and bequeath all the rest, residue
and remainder of my estate af whatever nature and wherever
situate, inoluding any proparty aver which I hald power af
appointment and together with any insurance policies thereon, in
equal share5, to my children, NEVIN W. IAWDERMILK, JR. , ANN L.
PARKINS and LOIS E. YOUNG, and provided that 5hould any of my
ch3ldren predecease me, I give and bequeath such child's share
�' unto his or her issue per stirpes by representation, and if there
�;
� be a failure of same, then I give and bequeath such deceased
'1 child's share to my surviving children as pravided herein.
� THTRD: In addition to all powers g�anted to them by
�!� law and by other pravisions of this Will, I give the €iduciaries
� ,,acting hereunder the £allowing powers, applicable ta all proper-
� �y, exercisable withaut cour� approval and affective until aatual
• distributian of all propertya
{Aj To sall at public ar private sale, or ta lease,
for any period of time, any real or personal property and to give
aptians for sales, exchanges or leases, for such prices and upon
such terms (including oredit, with or without security} or
conditions as are deemed proper. This includes the power to qive
��I -
legally sufficient instruments for transfer af the property and
to receive tha praceeds of any dispositian of it.
(B) To partition, subdivide, or improve real estate
anci to enter inta agreements ooncerning the partition, subdivi-
sian, improvement, zoninq or management of real estate and to
impose or extinguish restrictions on real estate.
{C) Ta compromise any claim ar controversy and tn
abandon any praperty which is of little or no value.
(D} To invest in all forma aP property, including
stocks, common trust €unds and martgage investment funds, without
restriction ta investments autharized for Pennsylvania fiduoi-
aries, as are fleemad proper, without regard to any principle of
diversificatian, risk or produativity.
{E) Ta exercise any option, right ar privilege granted
in insuranae polioies or in other investments.
(F) To exercise any election or privilege given by the
Federal and other tax laws, including, but not necessarily being
limited to, personal income, gift and estate or inheritance tax
laws.
(G} To make distributions to my harein named benefiai-
� aries in cash or in kind ar partly in each.
.,;` (H) To borrow money from themselvea or others in order
>, to pay debts, taxes, or estate or trust administration expenses,
> to proteot or improve any property held under my will, and for
- investment purposes.
',���.
�' (I} To select a mode of payiaent under any qualified
� etirement pZan (pension plan, profit sharinq plan, employee
r: ,
e� s'�ack ownership plan, ar any ather type af qua2ified plan} ta the
��� extant the plan or the law permits tham to do so, ancl ta exeraise
any other rights which they may have under the plan, in whatever
manner they cansider advisable.
2
O�R I direct that all inheritance, estate,
transfer, successian and death taxes, of any kind whatsoever,
which may be payable by reason af my fleath, whethar ar aot with
respect to property passing under this Wi11, shall be paid out of
the principal af my residuary estate.
FIFTH: All interests hereunder, whether principal or
income, which are undistributed and in the possession of the
fiduciaries actinq hereunder, even though vested or distribut-
able, shall nat be subject to attachment, execution or sequestra-
tion for any debt, aontract, obligation or liability of any
beneficiary, and furthermore, shall not be subject to pledge,
assignment, conveyance or anticipatian.
SIXTH: I nominate and appaint my husband, REVIN W.
LOWDERNIILK, Executox of this, my Last Will and Testament. In the
event pf the death, resignation ar inability to serve for any
reasan whatsoever of the said NEVIN W. LOWDERMILK, I nominate and
appofnt ANN L. BARKIN5, Executrix of this, my Last Will and
Testament. In the further event of the death, resignation or
inability to serve for any reason whatsoever af NEVIK W.
LOWDERMILK, and ANN L. PARKTNS, I nominate and appoint LOIS E.
YoUNG, Executrix of this, my Last Will and Testament. I direct
that my Executor or Exaoutrix, as the case may be, and their
suacessors, shall not be required to post security or a bond far
the perfarmance of their clnties in any jurisdiction.
IN WITNESS WHEREpF, 2 have hereunta set my hand and
seal to this, my Last Will and Testament, this � �'� day of
��± n,�,,�,.{:'1.�,� , 2000.
-,
1�'2Jw �,. ,'�7'y ✓-;r_'>i a.�.�'1 r ,(SEAL}
MARY E LOWDERMILK
3