HomeMy WebLinkAbout09-27-13 1 1505610143
_� REV-��aa EX�9z_,,, �.
OFFICIAL USE 4NLY
PA Department of Revenua pennsylvanfa co�niY coae voar File NumEar
Bureau of Individual Taxes °EP"rtM°"ftliRE''E""°
ao epx2aoeo� INHERI7ANCE TAX RETURN 21 13 0486
Hamaburg,Pt+ 1712s-o601 RESIQENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Seouriry Number pate of Death Date of Birth
09 07 2013 O1 24 1930
pecedent's Last Name Suffix DecedenYe First Name Mf
RESSER ANNAHELLE C
(if Appiicabiei Enter 8urviving Spouse's inforrnation Below
Spouse's Last Name Su�x Spouse's First Name MI
Spouse's Sociai Securiry Number
THIS RETURN MUST BE FILED IN DUPLICA7E WITH THE
REGISTER OP WILLS
FILL IN APPROPRIATE OVALS BELOW
� 1. C1n91^al Retum � � 2. Supplemental Return �I 3, Remainder Retum(Date of Death
Prior to 72-13-82)
(�_, 4. ��mited fst6te �� .y,Future��erest Compromise � g, Fetlerai EState Tax Retum Requiretl
tda".8 Af tleath ettar 12-12-82}
f� 6 D¢cetlentDiatlTee�9�e r_� � DA�GenoPYi�nf�hgtl�aLivinBTfuet _._ p�, 7otaINU111bEfOfS2feD6(103i[BoX08
�n ' (AttachGOpyofWill) � �
�� 9. I.iti9ationPrur.eedsReceived �� t0.�twe'en��Za�i-�i�eMt�-�sS��Death � ti.ElecfiwrtaWxunderSeC.9113(A7
--- �— (Attach SChetlule 0}
CORRESPONDENT-THIS SECTI4N MUST BE CQMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRBCTED 70:
Name Daytime Telephone Number
MICHAEL L BANGS 717 c73Q 731t)
� � <... '-;
REGt�R OE WiLlB Sl5E OHLY�'
%�� i;:-: i� ��:� .
First Line of Address r_ ������ � _"� .
rd - .. _
429 SOUTIi 1$TFI STREET -�� -': _ r -
�: _?
Second I.ine of Address "> s-�����
;
... ...,.., �_... .
-� � ' .. „_ �
-�" pATE Fll�`dj
City or Post O�cs State ZIP Cade
CAMP HILL PA 17011
Correspondent's e-mail address: miK@F3at1Q9�V@fIZ017.11@t
Untler penalGes of perjury,I tleclero that 1 have examined this return,including accompanYing schedules and statemerMg,antl to the best of my knowledge antl belief,
it is Vue,a�rcect arW compiete.Oeciaration of preparer other than ihe personai represenf2trve is baseG on aii inf9rmation of which pteparer has any knowleGge.
SIG_-J�P SON RESPONSIBL R RLING RETURN OATE
�/!,,...� 0� Stephan L. Resser q p�/�
AODRESS
341 Hummei Avenue I.emovne PA 17043
S, ICq[JA UR�PAftER OTHE$.FNAN REPRESENTATIVE OATE�
t�� � �,✓ Michael L. Bangs �aJ r f
nooaess —T
429 South 78th 5treet Camp Hill, PA 77011
Slde 1
� 15U561U143 1505610143 �
J 1505610243
REV-1500 EX
DecedenYs Social Security Number
oa�aa�rsNama Resser, Annabelle C.
RECAPITULATION
1. Real Estate(ScheduleA)....................................................................................... 1. 24 � 486 . 38
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 R Miscellaneous Personal Property(Schedule E)............... 5. 53 � 097 . 18
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6.
7. Inter-Vivos Transfers&Miscellaneous P{oq-Probate Property
(Schedule G) �_J Separate Billing Requested............ 7.
8. ToWI Gross Assets(total Lines 1 through 7)........................................................ 8. 77 , 583 . 56
- --- -- -...
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 13 , 182 . 45
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. 2 , 94 8 . 3 9
11. ToWI Deduetions(total Lines 9 and 10)................................................................ ��. 16, 13 0 . 8 4
12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 61 �452 . 72
�3. Charitable and Governmental Bequests/Sec 9113 Trusts forwhich
an election to tax has not been made(Schedule J)............................................... 13.
14. Net Value Subjectto 7ax(Line 12 minus Line 13)............................................... 14. 61� 452 . 72
TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rete,or
transfers under Sec.9116 0 . 0 0
(a1(12)X.00 15.
76. Amount of Line 14taxable 61 , 452 . 72 �s. 2 , 765 . 37
at lineal rate X .045
17. Amount of Line 14 taxable 0 . 0 0 17. 0 . 0 0
at sibling rate X.12
18. AmountofLinel4taxable 0 . 00 18. 0 . 00
at wllateral rate X.15
19. TAX DUE................................................................................................................ 19. 2 , 7 65 . 37
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. �
Side 2
� 1505610243 15U5610243 J
REV-1500 EX Page 3 File Number 2'I-13-0486
Decedent's Complete Address:
DECEDENT'S NAME
Resser, Annabelle C.
---- ---- _ _
STREETADDRESS
2019 Arlington Street
CITY � STATE i ZIP
Camp Hill PA 17011
Tax Payments and Credits:
1. Tax Due(Page 2, Line 79) (1) _ 2,765.37
2. Credits/Payments
A. Prior Payments 4,000.00
B. Discount '138.27
Total Credits(A +B) (2) 4,138.27
3. Interest �3�
q, If Line 2 is greater than Line 1 +Line 3,enterthe difference. This is the OVERPAYMENT. (4) 1,372.90
Check box on Page 2,Line 20 to request a refund
g. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5)
Make Check Pa able to: REGISTER OF WILLS AGENT.
�
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a trensfer and: Yes No
a. retain the use or income of the property transferred:............................................................................... ❑ ❑X
b. retain lhe right to designate who shall use the property transferred or its income:.................................. ❑ [,I
c. retain a reversionary interest:or..........._._..............................................................._.............................. � �I
d. receive the promise for life of either payments,benefits or care?..........._............................................... ❑ n
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without _
receivingadequateconsideretion?..................._........................_..................................................................._ ❑ �
3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... [� [I.
4. Did decedent own an individual retirement account, annuity,or other non-probate property which
contains a beneficiary designation?................................................................................................................_ ❑ �
IF THE ANSWER TO ANY OF THE ABOVE�UESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For datas of death on or after July 1, 1994 and before Jan. 1, 1995,the tax rate imposed on the net value of transfers lo 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 trensfer to a surviving spouse from tax,and the statutory requirements for disclosure of
assets and fling 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 naWral parent,an
adoptive parent,or a stepparent of the child is 0 percent[72 P.S.§9176(a)(12)].
. 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(a)(1)l.
. 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.§9716(a)(1.3)]. A
sibling is defined under Section 9102,as an indivitlual who has at least one parent in common with the decedent,whether by blood or adoption.
Rev�1602 EX•(0140)
SCHEDULE A
pennsylvania REAL ESTATE
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIOENT DECEOENT
ESTATE OF FILE NUMBER
Resser,Annabelle C. 21-13-0486
All real propetly owneE solely or ac a tenant in common must be reportetl at tair marlcet value.Fair market value is tlefineE es the price at wM1ich property would be
exchangatl between a willin8 buyer entl e willing seller,neither being compalletl to buy or sell,bolh heving reaeonabla knowletlBe of Ihe ralevant(ads.
Rsal property that la Jointly-ownetl with right oT eurvivonhip must be diselossd on aehetlule F.
Atlach e copy ot ihe seHlamant aheet if the propery haa been sold
IncluOe a copy ofthe Ceetl ehowing decedenPS intereat i(ownatl as tenant In common.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Real Estate-2019 Arlington Street,Camp Hill Borough, Pennsylvania. Tax Parcel No. 01-27 24,486.38
-0277-127. Sold on August 30,2013(see HUD attached); $4,500.00 held in escrow pending
approval of inheritance Wx return.
TOTAL(Also enter on Line 1, Recapitulation) 24,486.38
(It more space is needed,atltlitional pages ot the same size)
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule A(Rev.01-10)
Rav4508 EX+�N40)
SCHEDULE E
pennsylvania CASH, BANK DEPOSITS, & MISC.
�EPAftTMENTOFftEVENUE
INHERITFNCETAXRETURN PERSONAL PROPERTY
RESIDENTOECEDENT
ESTATE OF FILE NUMBER
Resser,Annabelle C. 21-13-0486
InGUtle the proceeds M litigetion end the tlate ihe praceeds ware rersiveE by ihe astete.
All propsrry jolntlyowned wit�the right of survivorahip must be tllscloseE on sehedula F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 PSECU -Savings account 15,294.26
2 PSECU -Checking Account 37,115.62
3 Refund from Apria Healthcare 147.00
4 Sale of personal property at auction 540.30
TOTAL(Also enter on Line 5, Recapitulation) 53,097.18
(I!more space is neetletl,atltlitional pages of the same size)
Copyright(c)2010 form software only The Lackner Group,Inc. Fortn PA-0500 Schedule E(Rev. 11-10)
REV-1511 EX+�10�W)
pennsylvania SCHEDULE H
DEPARTMENTOF REVENUE FUNERAL EXPENSES AND
RESIDENTDEC D NT URN ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Resser,Annabelle C. 21-13-0486
Decedent's debts must be reported on Schedule 1.
ITEM DESCRIPTION AMOUNT
p, FUNERAL EXPENSES:
See continuation schedule(s) attached 7,655.00
B. ADMINISTRATIVE COSTS:
1. PersonalRepresentative'sCommissions
Name of Personal Representative(s)
Street Address
City State Zio
Year(s)Commission Paid
2. Attornev's Fees MiChe21 L. BangS 5,000.00
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 343.50
5. AccountanYs Fees
6. Tax Return Preparer's Fees
7. Other Administretive Costs 183.95
See continuation schedule(s) attached
TOTAL(Also enter on line 9, Recapitulation) 13,182.45
CopyrigM(y 2009 form software only The Lackner Group, Ina Form PA-1500 Schedule H(Rev. 10-09)
__ _ _
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Resser,Annabelle C. 21-13-0486
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral EXpenses
1 Myers-Harner Funerel Home 7,655.00
H-A 7,655.00
Other Administrative Costs
2 Cumberland Law Journal -estate advertisement 75.00
3 The Patriot News Co.-esWte advertisement 108.95
H-B7 183.95
Copyright(c)2002 form software anly The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98)
ftev-1573 EX*(72-08)
scHeuu�e i
pennsylvania DEBTS OF DECEDENT,
DEPARTMENT OFREVENUE
INHERITANCETAXRETURN MORTGAGE LIABILITIES AND LIENS
RESI�ENT DECE�ENT
ESTATE OF FILE NUMBER
Resser,Annabelle C. 21-13-0486
Raport Mbte incumd by the tlscatlant prlor to deaM thel remainatl unpaltl at the dete oT tleath,Inclutlinp unreimbursetl metlicel expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Boones Property Maintenance 453.23
2 Camp Hill Borough-(sewer) 169.25
3 Camp Hill Borough-sewer 7/1N3 to 9/30N3 168.00
4 PA American Water Company-3N 2N 3 to 4N 1/13 36.01
5 PAAmericanWaterCompany-4N1N3to5/73/13 37.91
6 PA American Water Company-6/71/13 to 7/17/13 7075
7 PA American Water Company-7/71N3 to 8/12/13 16.20
8 Penn Waste-7NN3 to 9/30/13 47.55
9 PP&L Electric-3/6/73 to 4/5/13 85.67
10 PP&L Electric-4/5N 3 to 5/7/13 46.85
11 PP&L Electric-5/7/73 to 6/6/13 55.94
12 PP&L Electric-6/6/13 to 7/BH 3 87.45
13 PPBL Electric-7/8N3 to 8/6/73 44.07
14 Sovereign Bank-April loan payment 305.72
75 Sovereign Bank-May loan payment 277.93
16 Sovereign Bank-June loan payment 277.93
77 SovereignBank-Loanpayment7/76N3 277.93
Total of Continuation Schedule See attached page
TOTAL(Also enter on Line 10, Recapitulation) 2,948.39
Qf more space is needed,additional pages of the same size)
Copyright(c)2008 fo�m soRware only The Lackner Group,Inc. Form PA-1500 Schedule I(Rev. 12-08)
Rev-7573 E%*(i2-0e)
SCHEDULE i
pennsylvania DEBTS OF DECEDENT,
DEPARTMENT OFREVENUE
INHERITANCETAXRETURN MORTGAGE LIABILITIES AND LIENS
RESIDENT DECEDENT
continued
ESTATE OF FILE NUMBER
Resser, Annabelle C. 21-13-0486
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
18 U.S. Treasury-2012 income tax due plus penalty 496.00
TOTAL(Also enter on Line 10, Recapitulation) 2,948.39
Copyright(c)2008 form software only The Lackner Group,Inc. Form PA-1500 Schedule I(Rev. 12-OS)
Rev-�su ex��m-io�
pennsylvania SCHEDULE J
OEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIOENT DECE�ENT
ESTATE OF FILE NUMBER
Resser,Annabelle C. 21-13-0486
RELATIONSHIP TO
NUMBER NAME AND ADDRESS OF DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE
PERSON(Sl RECEIVING PROPERTY (WOrds) ($$$)
I TAXABLE DISTRIBUTIONS [include outright spousal
distributions,and transfers
under Sec. 9116 a 12
Scott L. Resser Son 30,726.36
341 Hummel Avenue
Lemoyne, PA 17043
Stephan L. Resser Son 30,726.36
341 Hummel Avenue
Lemoyne, PA 17043
Total 61,452.72
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 73 OF REV-1500 COVER SHEET
Copyrighl(c)2010 fortn soflware only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10)
PSEC� OS/06/2013
Bangs Law Office, LLC
D4ichael L. Bangs, Attorney
azy s. is�' sc.
Camp Hill, PA 17011
Re: ANNABELLE C RESSER, Deceased.
PSECU Reference# 3047071027866
Deaz Attomey Bangs:
The above referenced person has an account with PSECU which was opened on
June 15, 1973. The Share accounts were individually held by Annabelle C. Resser.
Richazd A. Resser was removed as a joint owner on February 14, 20l I.
The following are the Date of Death Balances for ANNABELLE C RESSER's account with
PSECU:
Account Date of Death Balances Interest—April 1-7
(S1) Savings $15,294.26 $0.44
(S4) Checking $37,115.62 $0.71
The account has been closed.
If you have any questions,please contact me at (717) 234-8484 or toll-free at(800) 237-
7328,press 6, extension 3120.
Sincerely,
r �/ ri' ;,
'�.C�;t� :� ���t��
Sandy Fa�ley
Member Service Representative
PSECU
Pennsylvania S[ate Employees Credit Union
1 Credit Union Place, P.O. Box 67013, Harrisburg, PA 17106-7013 • 800.237.7328 • »psecu.com
iH15 CREDIT UNION IS FEDERALLY INSUAED BY THE NATIONAI CREDIT UNION ADMINISIAATION.EQUAL OPPOATUNITY LENDEH.
`- � � I:� I ��i' ��
LAST WILL AND TESTAMENT
OF �
ANNABELLE C. RESSER
I, ANNABELLE C. RESSER, now domiciled in Cumberland Count}', Pennsylvania,
declaze this to be my Last Will and Testament. I revoke all other wills and codicils that I may
have previously made.
Article I
My just debts and expenses of my last illness, funeral, and administration of my estate
shall be paid by my Executor from the principal of my residuary estate as soon a� practicable
after my death.
Articie II
All inheritance, estate, and succession taxes (including interest and penaltifs thereon, but
not including any generation skipping tax) payable by reason of my death shall l�<; paid out of
and be charged generally against the principal of my residuary estate withou�t reimbursement
from any person. This provision is not a waiver of any right which my Executor has to claim
reimbursement for any such taxes which become payable as the result of any property over
which I have the power of appointment.
Articie III
I give, devise and bequeath my tangible personal property in accocdance with any
memorandum I have handwritten or signed, located with my will or with my valuable papers and
found within thirty (30) days of the probate of my will. Gifts may only be to persons who
survive me or to organizations which exist at my death, and if there is a conflict, the
memorandum having the latest date shall govern. To the extent no such memoraziclum is found,
_ _ .
---
__ -
or all of my taog'ble paaooil p�opaty is not disposed of piasuant d�ereto, my tangible personal
propQty s6a11 be added to my residuazy�tate�d pass under Art�cle N hereof.
Article IV
All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever
situate, I give, devise and bequeath IN EQUAL SHARES to my sons, STEPHAN L. RESSER,
of Cumberland County, Pennsylvania and SCOTT L. RESSER, of Cumberland County,
Pennsylvania, per stirpes. If a beneficiary fails to survive me by thirty (30) days, but.leaves
descendants who survive me by thirty (30) days, those descendants shall receive,per stirpes, the
shaze the beneficiary would have received had he or she survived me by thirty (30) days. The
share of any deceased child who does not have living issue shall be distributed to my remaining
child,per stirpes.
Article V
I nominate, constitute and appoint my son, STEPHAN L. RESSER, as Executor of my
Last Will and Testament. I direct that my Executor be permitted to serve without bond. In
addition to those powers granted by law, I grant him power to dish-ibute in cash or in kind, in like
or in unlike shares, and to file any qualified disclaimer I could have filed if living. My Executor
shall receive reasonable compensation for services rendered to my estate.
Article VI
In addition to the powers conferred by law, I authorize my Executor, in his absolute
discretion:
(a) to retain in the form received and to sell either at public or private sale, any real
estate or personal property except that which I specifically bequeath herein,
(b) to manage real estate,
(c) to invest and reinvest in all forms of property without being confined to legal
investments, and without regazd to the principal of diversification,
(d) to exercise any option or right arising from the ownership of investments,
(e) to compromise claims without court approval and without consent of any
beneficiary, •
2
(� to file any federal income tax return�r any year�r w�T"iicTi ITiave not fiIed such
return prior to my death,
(g) to make distributions in cash or in kind, or in both, and to determine the value of
any such property, \
(h) to employ any attorney, inveshnent advisor, or other agent deemed necessary by
my Executor; and to pay from my estate reasonable compensation for all their services,
(i) to conduct alone or with others, any business in which I am engaged in, or have
an interest in at time of my death,
(j) to disclaim, in whole or in part, any property or interest therein which passed to
me or which was created for my benefit, for any reason in the discretion of my Executor, and
(k) to receive reasonable compensation in accordance with the standazd schedule of
fees in effect while their services are performed.
IN WITNESS WHEREOF, I, ANNABELLE C. RESSER, hereby set my hand to this
my Last Will and Testament, on 1 �- l (� , 2011, at Harrisburg, Pennsylvania.
�� Mh.01�L��0 1 ' '
ANNABELLE C. RESSER
In our presence, the above-named ANNABELLE C. RESSER signed this and declazed
this to be her Last Will and Testament and now at her request, in her presence, and in the
presence of each other, we sign as witnesses.
Name Address ��� /� y/
� ` .�3 N' c� IS�. �reei` Cq�r7i��/�/y
�����'Gl���Y�/ own g pr-.r;r'n0�i
_ 2000 Lin l�estown Rd.. Suite 202. Harrisburg, PA 17110
3