HomeMy WebLinkAbout09-18-13 1
J REV-1500 EX(01-10) It 1505610143
PA Department of Revenue y OFFICIAL USE ONLY
p Pennsylvania County Code Year File Number
Bureau of Individual Taxes OEe°°*'^E°*°r^E�EXOe
Po BOx.280601 INHERITANCE TAX RETURN 21
Harrisburg, PA 17126-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
03 05 2013 09 26 1937
Decedent's Last Name Suffix Decedent's First Name MI
PREISCHE CURT H
(If Applicable)Enter Surviving Spouse's Information 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
FILL IN APPROPRIATE OVALS BELOW
XI 1. Original Return ❑ 2. Supplemental Return 3. Remainder Return(date of death
prior to 12-13-82)
4. Limited Estate 4a.Future Interest Compromise 5. Federal Estate Tax Return Required
(date of death after 12-12-82)
XI 5 Decedent Died Testate T Detcadle�t°Mai�Tned a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) c
❑ 9. Litigation Proceeds Received 10. bgtereen PlaPo 31�1 and death 11.Election to tax under Sec.9113(A)
(Attach Sch.O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD,BE'DIRECTED TO:
Name Day(Ae j Iephonb Numties I
JERRY A WEIGLE ESQUIRE 717. _532 73'88`'
Fri
REGIS.TEFt OF WILLS USE ONLY
First line of address
CI
126 EAST KING STREET
j
Second line of address
DATE FILED
City or Post Office State ZIP Code
SHIPPENSBURG PA 17257
Correspondent's e-mail address:
Under penalties of perjury,I declare that I have examined this ret including accompanying schedules and statements,and to the best of my knowledge and belief,
it is true,correct and Declaration of preparer other th the personal representative is based on all information of which preparer has any knowledge.
51 NATURE OF PER59N SPONSIB FOR FILI TURN DATE
David W. Preische — Z—/3
s
17244 Tamarack Drive Williamsport III
SIGNATURE F PJEPARE F OTHER THAN REPRESENTATI � DATE
A.Weigle Esquire 1?-- 3
ADDRES
126 East in Street, Shippensburg, PA
Side 1
L 1505610143 1505610143 J
O�
J 1505610243
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: Preischer Curt H.
RECAPITULATION
1. Real Estate(Schedule A)....................................................................................... 1.
2. Stocks and Bonds(Schedule B)............................................................................. 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C)......... 3.
4. Mortgages&Notes Receivable(Schedule D)........................................................ 4.
5. Cash, Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 7 , 036 . 33
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6.
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) a Separate Billing Requested............ 7.
8. Total Gross Assets(total Lines 1-7)..................................................................... 8. 7 , 036 . 33
9. Funeral Expenses&Administrative Costs(Schedule H)....................................... 9. 5 , 928 . 50
10. Debts of Decedent,Mortgage Liabilities,&Liens(Schedule 1).............................. 10. 37 , 307 . 01
11. Total Deductions(total Lines 9&10)................................................................... 11. 43, 235 . 51
12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. -36, 199 . 18
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. -36, 199 . 18
TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116 15 0 . 00
(a)(1.2)X.00
16. Amount of Line 14 taxable 0 . 00 16. 0 . 00
at lineal rate X .045
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 00 17, 0 . 00
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 00 18. 0 . 00
19. Tax Due.................................... ............................................ ... ..... 19. 0 . 00
20, FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
1505610243 1505610243 J
REV-1500 EX Page 3 File Number 21
Decedent's Complete Address:
DECEDENT'S NAME
Preische, Curt H.
STREET ADDRESS
110 Timber Lane
CITY STATE ZIP
Shippensburg PA 17257
Tax Payments and Credits:
1. Tax Due(Page 2, Line 19) (1) 0.00
2. Credits/Payments
A. Prior Payments
B. Discount 0.00
Total Credits(A +B) (2) 0.00
3. Interest (3)
4, If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4)
Check 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) 0.00
_ 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:............ .......................................__....................... ❑ ❑x
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?............................................................ ❑ ❑x
2. If death occurred after December 12, 1982,did decedent transfer property within one year of death without
receiving adequate consideration?.................................................................................................................... ❑ ❑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 designat ion?.................................................................................................................. x
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 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 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)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-1608 F�(+I6-8R)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Preische, Curt H. 21
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 F&M Bank Checking Account 3438376 247.49
2 F&M Bank Checking Account 3438376-deposit in transit at date of death 154.00
3 PSECU -share account proceeds 24.01
4 2007 Buick LaCrosse Sedan-poor condition,failed to sell above payoff of auto loan 6,610.83
TOTAL(Also enter on Line 5, Recapitulation) 7,036.33
(If more space is needed,additional pages of the same size)
Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule E(Rev.6-98)
' REV-1151 EX-(10-06)
SCHEDULE H
COMMON% ALTIC{OFP�ENNg�JYLVANIA FUNERAL EXPENSES &
IN RESIITOENTEOTTECEDENTRN ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Preische, Curt H. 21
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s) attached 4,915.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zio
Year(s)Commission paid
2. Attornev's Fees Weigle&Associates, P.C. 850.00
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation)
Claimant
Street Address
City State Zio
Relationshio of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 163.50
See continuation schedule(s)attached
TOTAL(Also enter on line 9, Recapitulation) 5,928.50
Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev. 10-06)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Preische, Curt H. 21
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Expenses
1 Osborne Funeral Home 4,915.00
H-A 4,915.00
Other Administrative Costs
2 Erie Insurance Group-auto premium 148.50
3 Register of Wills, Cumberland County-filing Insolvent PA Inheritance Tax Return 15.00
H-B7 163.50
Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98)
Rev-1512 EXi(12-08)
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENTOECEDENT
ESTATE OF FILE NUMBER
Preische Curt H. 21
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unrelmburaed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Barclaycard Master Card credit account 776.47
2 Care credit account 78.14
3 Chambersburg Hospital 255.52
4 Chase Bank USA credit account 4,412.98
5 Discover credit account 1,444.44
6 Fayetteville Volunteer Fire Department 898.50
7 GM Master Card credit account 1.928.92
8 Heartland Pharmacy 234.59
9 Manor Care Health Services 12.00
10 PSECU -auto loan payoff 6.610.83
11 Sears Master Card credit account 1,765.96
12 Shippensburg Area EMS 893.20
13 Summit Physician Services 303.93
14 Sunrise Credit Services-collection agent for Publishers Clearing House 22.45
15 U.S. Bank credit account 9,558.60
16 VISA credit account 6,172.04
17 West Shore EMS 1,938.44
TOTAL(Also enter on Line 10, Recapitulation) 37,307.01
(If more space is needed,additional pages of the same size)
Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-08)
" REV-1510 EX«(11-pa)
SCHEDULE J
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Preische, Curt H. 21
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT es (Words) ($$$)D,Not List I TAXABLE DISTRIBUTIONS (include outright spousal
distributions,and transfers
under Sec.9116(a)(1.2)]
Not relevant as estate is insolvent
Total
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate.
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 SHEET
Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev. 11-08)
CODICIL OF THE LAST WILL AND TESTAMENT OF CURT H. PREISCHE
SECTION II DISPOSAL OF PROPERTY
This will remain the same
as written, if the amount bequested is available. Otherwise, whatever
monies and/or property is on hand shall be split three(3) ways amongst the parties named herein.
Item "d"shall be deleted effective immediately per this date, as other arrangements have been made ?
concerning Audrey L. Wiermcki (sister). Cheryl L. Preische, (now known as Cheryl L. Warren), is j
to be deleted from this document wherever named.
SECTION III- 772 UST
Reference to the ages ofmy children, Susan, David and Scott shall be deleted as all are over the age
of twenty-one(21). The remainder of this section shall not be altered.
i
SECTION V-EXECUTOR
� I
As of this date hereby change the executor of this will and testament. My nomination is Audrey
L. Wierni ' (sister) to qualify and serve without bond, thus deleting Robert F. Ruya15 currently
named In the event the nominee is incapable ofperforming this duty, I appoint David W Preische
(brother), to this position under the same conditions aforementioned 1
Being of sound mind, I hereby afx my signature to this document.
Curt H. Preische
19 9z
Date
I ¢�
I
NOTARY PC
OUBL A STATE OF MARYLAND
My Commission Expires Apri 72000 ��.�.�
LAST WILL AND TESTAMENT
OF
CURT H. PREISCHE
I, Curt H. Preische, now a resident of Anne Arundel
County, State of Maryland, being of sound mind and memory, do
hereby make, publish and declare this to be my Last Will and
Testament, hereby revoking all Wills and Codicils heretofore
made by me.
I.
Payment of Expenses and Taxes
As soon after my death as my executor deems consistent
with good management, he shall pay from the residue of my estate
the expenses of my last illness, funeral and burial, debts fully
owed by my estate or allowed against my estate, and all estate,
inheritance, succession and other death taxes and duties
occasioned by my death, whether incurred with respect to
property passing by this Will or otherwise.
II.
Disposition of Property
To my children Susan Dutweiller, David A. Preische and
Scott C. Presiche, I devise and bequeath as follows:
a. To my daughter, Susan Dutweiller, the amount of
Two Thousand Dollars ($2,000.00).
^ b. To my son, David A. Preische, the amount of Two
Thousand Dollars ($2,000.00) .
C. To my son, Scott C. Preische, the amount of Two
Thousand Dollars ($2,000.00) . _
Page One
d. To my sister, Audrey Wiernicki, the amount of Two
Thousand Five Hundred Dollars ($2,500.00) .
All the rest and residue of my property in whatsoever
kind and wheresoever situated, I give, devise and bequeath to my
wife, Cheryl H. Preische, if she survives me. If my wife,
Cheryl, does not survive me, or should our deaths occur
simultaneously or approximately so, or as a result of the same
common accident or calamity, or under any circumstances causing
doubt as to which of us survived the other, then I give, devise
and bequeath the entire residue of my property to my children, ..
Susan, David, and Scott, to be held in trust until the youngest
of the three, Scott, reaches the age of twenty-one (21) years.
III.
Trust
In the event that the rest and residue of my estate be
held in trust as a result of the operation of Paragraph II of
this Will, then I direct that the estate which my children
receive shall be held IN TRUST to be used for that child's
health, comfort, education, welfare and support until the
youngest of those children, Scott, reaches the age of twenty-one
(21) years. I hereby appoint my sister, Audrey Wiernicki, as
Trustee under this Will to serve without bond and to receive the -
prescribed statutory compensation for her services. The Trustee
shall use the principal of the trust estate, as well as the
income therefrom if in her sole discretion it is deemed
advisable or appropriate to accomplish these purposes of
providing for the children.
IV. -
No friend or relative has been omitted from this Will
unintentionally.
Page Two
When my child, Scott, reaches the age of twenty-one
(21) years, I direct that my Trustee, Audrey Wiernicki,
distribute all the rest and residue remaining under the trust to
the three children, Susan, David, and Scott, in equal shares. ,
V.
Executor
I hereby nominate and appoint my wife, Cheryl H.
Preische, as executor of my Will, to qualify and serve without
bond. In the event my wife is ill, incapacitated, absent or is
unable to serve for any other good reason, I appoint Robert F.
Ruyak, of Montgomery County, Maryland, as executor to serve in
her place to qualify and serve without bond.
IN WITNESS WHEREOF, I, -Ehef H. Preische, to this my
Last Will and Testament, subscribe my name this /�' day of
August, 1989, at Lothian, Maryland.
� 9 f
Curt H. Frei the
The foregoing instrument, consisting of three (3) pages
including the page signed by Curt H. Preische was, by him, on
this date subscribed, published and declared to be his Last Will
and Testament in the presence of us, who at his request and in
his presence, and in the presence of each other, signed the same
n as witnesses; and we f4jkher declared that at the time of the
signing of the Will, -&he. appeared to be of sound mind and
disposing mind and memory and not acting under duress, menace,
fraud, or the undue influence of any person whomsoever.
o >1u�cc�v
WITNESS ADDRESS
W THE \ ADDRESS
Page Three
www f*..ustodinexom Fg7A
TRUST
April 22, 2013
Weigle & Associates, P.C.
Attorney's-at-Law
126 East King St
Shippensburg, PA 17257-1397
RE: Curt H. Preische
To Whom It May Concern:
In reference to the above customer, our records show the enclosed information to be
accurate as of the date of decedents death. If I may be of any further assistance, please
contact me.
Sincerely,
40r
Brenda Hahn
Deposit Operations Clerk
717-261-3668
717-264-6116 888-264-6116 P.O. Box 6010 Chambersburg,PA 17201-6010
FINA.NCIA C' S 0LUT10NS ... FROM PEOPLE YOU KNOW,
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Pennsylvania State Employees Credit Union
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P.O. Box 67013 Harrisburg, PA 17106-7013
PSE@ 800.237.7328 Member Number: 8928"**""*
psecu.com Statement Period: 06/01/13 to 06/30/13
Direct inquiries regarding preauthorized electronic page Number. Regular 1 of 2
transfer or account errors to the above address.
Account Balances at a Glance
Total Shares: $24.01
$6803 1 AV 0.360 00.685 00.064 T303 P3 185 Total Certificates: $0.00
CURT H PREISCHE Total Loans: — $0,00
110 TIMBER LN
SHIPPENSBURG, PA 17257-9537
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000848 09 011517 001 D S2 SAP: 1,2,3,4
'AVM f S '�"'�'J!'9 Ne el Monthly credit scores for free.
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SHARES
Posting Effective Transaction New
Date Date Transaction Description Amount Balance
REGULAR SHARE ID 01
06/01 Beginning Balance f1CCOl�� 24.01
06130 Ending Balance i R 24.01
Dividend YTD: Year to Date 0.00
LOANS
Trans Post Payments,Credits Finance Fees or Transaction New
Date Date Transaction Description or Debits Charge Charges Amount Balance
ID 10 2007 BUICK LACROSSE
***ANNUAL PERCENTAGE RATE 5.240% *** Periodic Rate (Daily) .014356%
06/01 Beginning Balance 6,479.27
06121 Payments By Check -6,479.27 104.18 -6,610.83 0.00
06/21 See Fees Below Q �Cam 0.00
06/21 ID 10 2007 BUICK LACROSSE Closed
Ending Balance 0.00
Interest Charged YTD 189.21
"*The balance used to compute interest is the unpaid balance each day after payments and credits to that balance have
been subtracted and any additions to the balance have been made.
"' FEES—"""
06/21 LOAN 0010 Late Charge $27.38
TOTAL FEES FOR THIS PERIOD 527.38
**"""*INTEREST CHARGED
Interest Charge on Loan 0010-2007 BUICK LACROSSE $10418
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