HomeMy WebLinkAbout09-11-13 J
REV-1500 EX(01-10) 1505610143 tt
OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania County ceae Year Fne Number
Bureau of Individual Taxes DEPARTMENT OF aeveauc
PO 60x.280601 INHERITANCE TAX RETURN 21 13 0081
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
12 11 2012 03 20 1960
Decedent's Last Name Suffix Decedent's First Name MI
KUGLER BETH A
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
KUGLER MARK A
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
X❑ 1. Original Return ❑ 2. Supplemental Return 3. Remainder Return(date of death
prior to 12-13-82)
4. Limited Estate 4a,Future Interest Compromise ❑
(dale of death after 12-12-82) 5. Federal Estate Tax Return Required
8 Decedent Died Testate T
Decedent Maintained a Living Trust
(Attach Copy of 8. Total Number of Safe Deposit Boxes
Wil l) ❑ (Attach Copy of Trust)
P
❑ 9. Litigation Proceeds Received ❑ 10 bi�tweel Po er�1 aoGt1(eatte of death 11.Election to tax under Sec.9113(A)
(AttacASch.O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
JERRY A WEIGLE ESQUIRE 717 532 738
Co -'�8
rn f-J
REGISTER-
.OF WILLS-USE ONLY?
LO r —'
First line of address X,
t� 71.
126 EAST KING STREET U p � r-
� c>
Second line of address C)
C)
City or Post Office �D4 E FILED CID C,•3 -.t
State ZIP Code
SHIPPENSBURG PA 17257
Correspondent's e-mail address:
Under penalties of perjury,I declare 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 p�DATE
�Zh) 44 � Mark L. Kugler
ADDRESS
123 Kline Road ShiDiDensbuing, PA 17Z67,
SIGNATURE REPARER OTHER THAN REPRESENTATIVE DATE
ry A.Weigle Esquire
ADDRESS
126 East King Street, Shippensburg, P4 T
Side 1
1505610143 1505610143
1505610243
REV-1500 EX
Decedent's Social Security Number
Decedent's Name Kugler, Beth A.
RECAPITULATION
1. Real Estate(Schedule A)....................................................................................... 1. 91, 500 . 00
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. 106 . 54
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6. 14 , 924 . 47
7. Inter-Vivos Transfers&Miscellaneous h{oq Probate Property
(Schedule G) LJ Separate Billing Requested............ 7.
8. Total Gross Assets (total Lines 1-7)..................................................................... 8. 106, 531 . 01
9. Funeral Expenses&Administrative Costs(Schedule H)....................................... 9. 19, 504 . 43
10. Debts of Decedent,Mortgage Liabilities,&Liens(Schedule 1).............................. 10. 226 . 08
11. Total Deductions(total Lines 9&10)................................................................... 11. 19, 730 . 51
12. Net Value of Estate(Line 8 minus Line 11)... - .. .. .. - .......... 12, 86, 800 . 50
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. 86, 800 . 50
TAX COMPUTATION-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.00 71 , 876 . 03 15. 0 . 00
16. Amount of Line 14 taxable 14 924 . 47 16. 671 . 60
at lineal rate X .045 r
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. 671 . 60
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. El
Side 2
L 1505610243 1505610243
REV-1500 EX Page 3 File Number 21-13-0081
Decedent's Complete Address:
DECEDENT'S NAME
Kugler, Beth A.
STREET ADDRESS
123 Kline Road
CITY STATE ZIP
Shippensburg PA 17257
Tax Payments and Credits:
1. Tax Due(Page 2, Line 19) (1) 671.60
2. Credits/Payments
A. Prior Payments 638.02
B. Discount 33.58
Total Credits(A +B) (2) 671.60
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
I. 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............................................................................................................... ❑ U
d. receive the promise for life of either payments,benefits or care?............................................................ ❑ 0
2. If death occurred after December 12, 1982,did decedent transfer property within one year of death without
receiving adequate consideration?.........................................................................__...................................... ❑ 0
3. Did decedent own an"in trust for' or payable upon death bank account or security at his or her death?....... ❑
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 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)].
• 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-1002 EX+(11-08)
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Kugler, Beth A. 21-13-0081
All real property owned solely or as a tenant In common must be reported at fair market value.Far market value is defined as the price at which property would be
exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts.
Real property which is iolntlyowned with right of survivorship must be disclosed on schedule F.
Attach a copy of the settlement sheet if the property has been sold
Include a copy of the deed showing decedent's interest if owned as tenant in common.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 153 Kline Road,Shippensburg,Southampton Township,Cumberland County 91,500.00
TOTAL(Also enter on Line 1, Recapitulation) 91,500.00
(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 A(Rev. 11-08)
Rev-1508 EX+(6.98)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAI(RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Kugler, Beth A. 21-13-0081
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 U. S. Series EE Savings Bond-$50 face 106.54
TOTAL(Also enter on Line 5• Recapitulation) 106.54
(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-151)9 EX-(696) y.
SCHEDULE F
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Kugler, Beth A. 21-13-0081
If an asset was made joint within One year of the decedent's date of death,it must be reported on schedule G.
SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Nancy L. Hippensteel Shippensburg, PA 17257 Mother
B.
C.
JOINTLY OWNED PROPERTY:
DESCRIPTION OF PROPERTY %OF DATE or DEATH
ITEM FOR JOINT MADE INCLUDE
NUMBER OR IIMILARNDENTTIFYING NUMBER,ATTACH DEED PDR DATE OF DEATH DECO'S DECEDENT'S INTEREST
NUMBER TENANT JOINT JOINTLY-HELD REAL ESTATE ALUEOFASSE INTEREST
1 A 08/02/2002 F&M Trust Checking Account 2431 -jointly 4,442.95 50.000% 2,221.48
owned with Nancy L.Hippensteel,mother
2 A 08/0212002 F&M Trust Checking Account 7618-jointly 25,405.97 50.000% 12,702.99
owned with Nancy L. Hippensteel,mother
I
TOTAL(Also enter on Line 6,Recapitulation) 14,924A7
(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 F(Rev.6-98)
REV-1451 EX4(10-06)
SCHEDULE H
COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES &
�N RESIDENTEOTfD r,4RN ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Kugler Beth A. 21-13-0081
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
See continuation schedule(s) attached 11,746.18
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zio
Years) Commission Daid
2. Attornev's Fees Weigle &Associates, P.C. 3,500.00
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) 3,500.00
Claimant Mark A. Kugler
Street Address 123 Kline Road
City Shippensburg State PA Zio 17257
Relationshio of Claimant to Decedent Spouse
4. Probate Fees 273.50
See continuation schedule(s) attached
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 484.75
See continuation schedule(s)attached
TOTAL(Also enter on line 9, Recapitulation) 19,504.43
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
Kugler, Beth A. 21-13-0081
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Exoenses
1 Fogelsanger-Bricker Funeral Home 10,051.18
2 Parklawns Memorial Gardens-interment 11695.00
H-A 11,746.18
Probate Fees
3 Register of Wills,Cumberland County-Letters of Administration and Short Certificates 273.50
H-134 273.50
Other Administrative Costs
4 Cumberland Law Journal-advertising Letters Testamentary 75.00
5 Linda K.Klein-notary fee 15.00
6 News Chronicle-advertising Letters Testamentary 104.75
7 Register of Wills,Cumberland County-filing PA inheritance Tax Return 15.00
8 Register of Wills,Cumberland County-filing Family Settlement Agreement 100.00
9 Sailhamer Real Estate-market analysis 125.00
10 Weigle&Associates,P.C.-reimbursement for postage,xerox copies,and long distance 50.00
telephone calls
H-B7 484.75
Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98)
r.
Rev-412 EX-(12-0s)
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Kugler, Beth A. 21-13-0081
Report debts Incurred by the decedent prior to death that remained unpaid at the date of death,Including unreimbureed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Chambersburg Imaging 82.00
2 P.R. Hoffman Machine Products-health insurance payroll deduction owed at date of death 58.52
3 West Shore EMS 85.56
TOTAL(Also enter on Line 10,Recapitulation) 226.08
(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-$13 E%+(11-08) y
pF gy SCHEDULE J
COM INHEwEANN TAXRNEN HVgNIA BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Kugler, Beth A. 21-13-0081
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT
DoN.Wst s (Words) ($$$)
I TAXABLE DISTRIBUTIONS [include outright spousal
distributions,and transfers
under Sec.9116(a)(1.2)]
1 Nancy L. Hippenstee[ Mother Joint Assets 14,924.47
153 Kline Road
Shippensburg, PA 17257
2 Mark L. Kugler Spouse 100%of Probate 71,876.03
123 Kline Road Estate
Shippensburg, PA 17257
3 Mark R. Kugler Son :RENOUNCED
408 Sunset Lane
Shippensburg, PA 17257
4 Samuel R. Kugler Son RENOUNCED
6 East King Street
Apartment
Shippensburg, PA 17257
Total 86,800.50
Enter dollar amounts for distributions shown above on lines 15 throw h 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)
Saaamer Real Estate, Inc.
4114 X Bing St, Shippensburg, Pa 17257
Office(711)537 605O/rk x (719).+730.5181
www.sailhamer.com/info .sailhamer com
February 25,2013
Mr.Mark Kugler
153 Kline Road
Shippensburg, PA 17257
This analysis has not been performed in accordance with the uniform standards of
professional practice which requires valuers to act as unbiased,disinterested third parties with
impartiality,objectivity and independence and without accommodation of personal interest; it is
not to be construed as an appraisal and may not be used as such for any purpose.
In response to your request for a comparable market analysis of real estate of the Estate
of Beth A. Kugler located at 153 Kline Road, Shippensburg, PA 17257,Southampton Township
and being more fully described in Cumberland County Recorder of Deeds Book 216, Page 617, 1
am sending you my estimation of current market value.
The real estate is served by public sewer and public water and is improved with a one-
story ranch style dwelling with brick veneer front and remainder being covered with aluminum
siding. The main level offers living room,kitchen/dining area,three bedrooms, and 1&1/2 baths
and attached 2-car garage. A full basement is located under the dwelling,heating system is an oil-
fired hot air system and central air has been added. Domestic hot water is acquired from an
electric water heater. Roofing material is of aspalt shingles and appears to be nearing its life
expectancy.
The overall condition of the dwelling appears to be fair with a number of repairs that
should be considered before placing the home on the market.
Based upon my personal investigation and findings, it is my opinion that the current
market value would indicate a listing price of between Eighty-Nine Thousand($89,000.00)to
Ninety-Four Thousand($94,000.00) Dollars.
Sincerely;
Ron Sailhamer
Real Estate Broker
' 1
!"�./t-...�} AT THE ALiTVAiTY NEAEDF WILLPAY
DIM I
I55UE PATE
WHICH IS THE FIRST DE Of
To Beth Arm Kugler SSN: 188-54-1732 Sept. 1984,
y
12 Wyrick Avenue
Shippensburg, PA 17257 coran�rvv eaCrtt
+I; NAY ONAL BANK
€�- L:- i Isun.�o AOeHT's
' SEA 114M
. .. OAR�:MLE..Pk'
{ '4QOSe"vg
CAP
LiSL.DEPOSIT OFF,
SiES E—E WoRw rvw.,�MW.� L 162 058 955 EE
www.fmt ustonl e.com
TRUST
March 11, 2013
Weigle & Associates, P.C.
Attorney's-at-Law
126 East King St
Shippensburg, PA 17257-1397
RE: Beth A. Kugler
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,
�Su4-` -
Brenda Hahn
Deposit Operations Clerk
717-261-3668
717-264-6116 888-264-6116 P.O.Box 6010 Chambersburg,PA 17201-6010
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