HomeMy WebLinkAbout09-18-13 J 1505610143
REV-1500 Ex(02-11) f ,
OFFICIAL USE ONLY
PA Department of Revenue Pennsylvania County Code year File Number
Bureau of Individual Taxes eae•a*.aMeaee+euas
PO BOX.280601 INHERITANCE TAX RETURN 21 13 0655
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
01 05 2013 06 02 1917
Decedent's Last Name Suffix Decedent's First Name MI
DECKARD CHARLOTTE L
(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
V 1. Original Return 2. Supplemental Return 'L 3 Remainder Return(Date of Death
Prior to 12-13-82)
L j 4. Limited Estate 4a Future Interest Compromise
(date of death after 12-12-82) S. Federal Estate Tax Return Required
D Decedent Died Testate Decedent Maintained a Living Trust 8. Total Number of Safe De Sit Boxes
X 1 6. (Attach Copy of Wilt) (Attach Copy of Trust)
g, Litigation Proceeds Received C 10. Ceween PE2,3- �dit1(DatteSof Death 11.Election to tax under Sec.911 3(A)
(Attach Schedule O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX IWRMATION SHOULD BE DIRECTED TO:
Name Daytim€-Telephone Number rin n
MICHAEL L BANGS 717 73;0 7310 G
REGI_S O SETRWSU -ONLY
7 c,
First Line of Address
429 SOUTH 18TH STREET
Second Line of Address 3> }r- CD
DATE FILED
City or Post Office State ZIP Code
CAMP HILL PA 17011
Correspondent's e-mail address: mikebangs @verizon.net
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, mect and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNAT RE OF PERSON RESP NSIBLE O F ING RETURN DATE
t! Kathleen M. Reid
A D E S
506 44h Street New Cumberland PA 17070
SJG/NATVRE OF P�REP,A/RER OTHER T ERRESENTATIVE DATE
Michael L. Bangs
ADDRESS �/ 2
429 South 18th Street, Camp Hill, PA 17011
Side 1
1505610143 1505610143 J
_J 1505610243
REV-1500 EX
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. 717 . 71
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 66, 590 . 98
7. Inter-Vivos Transfers&Miscellaneous NtProbate Property
(Schedule G) a Separate Billing Requested............ 7,
8. Total Gross Assets(total Lines 1 through 7). 8. 67 ,308 . 69
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 15, 130 . 84
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. 56, 067 . 97
11. Total Deductions(total Lines 9 and 10)...........................:.................................... 11. 71 , 198 81
12, Net Value of Estate(Line 8 minus Line 11).......................................................... 12. -3 , 890 12
11 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. -3 , 890 , 12
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
at lineal rate X .045 0 . 00 16. 0 . 00
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
L 1505610243 15'05610243
REV-1500 EX Page 3 File Number 21-13-0655
Decedent's Complete Address:
DECEDENT'S NAME
Deckard, Charlotte L.
STREETADDRESS
114 North 21st Street
CITY STATE ZIP
Camp Hill PA 17011
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;............__................... ...........I.. ❑❑ _
b. retain the right to designate who shall use the property transferred or its income;.....................I............
c. retain a reversionary interest;or............................................................................................................... El
d. receive the promise for life of either payments,benefits or care?............................................................ ❑
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without ❑
receivingadequate consideration?....... ..................... ......................................................................................
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 ❑
containsa beneficiary designation?..................................................................................................................
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(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-0508 EX.(11.10(
SCHEDULE E
Pennsylvania CASH, BANK DEPOSITS, & MISC.
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Deckard, Charlotte L. 21-13-0655
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointlyawned with the right of survivorship must be disclosed on schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Refund from Camp Hill Fire Company 67.71
2 Refund from Commonwealth of Pennsylvania 650.00
TOTAL(Also enter on Line 5, Recapitulation) 717.71
(If more space is needed,additional pages of the same size)
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10)
Rev-1509 EX«(01-10)
pennsylvania SCHEDULE F
DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Deckard, Charlotte L. 21-13-0655
B 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. Donna E.Apgar 114 N. 21st Street Daughter
17011, PA
B. Kathleen M. Reid 506 4th Street Daughter
New Cumberland, PA 17070
C.
JOINTLY OWNED PROPERTY:
DESCRIPTION OF PROPERTY %OF DATE OF DEATH
LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT
ITEM FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR DATE OF DEATH DECD'S DECE DE
ATTACH INTEREST JOINTLY-HELD REAL ESTATE
NUMBER TENANT JOINT VALUE OF ASSE INTEREST
.
1 A 02/01/1999 BELCO Community Credit Union -Account 1,595.13 33.000% 526.39
755580(checking)(this account is jointly held
by the decedent and two of her daughters)
2 A 01/1311999 BELCO Community Credit Union-Account 195.72 33.000% 64.59
755580 (savings)(this account is jointly held
by the decedent and two of her daughters)
3 A Real Estate-Decedent owns a one-half 132,000.00 50.000% 66,000.00
interest in the property known as 114 North
21st Street,Camp Hill, Pennsylvania. Tax
Parcel No.01-21-0271-206. Assessed value
$132,000.00. See attached deed.
TOTAL(Also enter on Line 6, Recapitulation) 66,590.98
(If more space is needed,additional pages of the same size)
Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule F(Rev. 01-10)
REV-1511 EX.(10-09)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
RESED NTDECEDDENTTURN ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Deckard, Charlotte L. 21-13-0655
Decedent's debts must be reported on Schedule I.
ITEM
DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s)attached 9,455.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State ZiD
Year(s)Commission Paid
2. Attornev's Fees Michael L. Bangs 3,500.00
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation)
Claimant
Street Address
City State ZiD
Relationshio of Claimant to Decedent
4. Probate Fees 338.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 1,837.34
See continuation schedule(s)attached
TOTAL(Also enter on line 9, Recapitulation) 15,130.84
Copyright(c)2009 form software only The Lackner Group, Inc. Forth PA-1500 Schedule H (Rev. 10-09)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Deckard, Charlotte L. 21-13-0655
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Expenses
i Myers-Hamer Funeral Home 7,805.00
2 Rolling Green Cemetery-cemetery plot 900.00
3 Rolling Green Cemetery-Bronze memorial with vase 750.00
H-A 9.455.00
Other Administrative Costs
4 Colleen Fickes-Reimbursement for funeral reception 150.89
5 Cumberland Law Journal-estate advertisement 75.00
6 Patricia Spangler-Reimbursement for interment 1,495.00
7 The Patriot News Co.-estate advertisement 116.45
H-B7 1,837.34
Copyright(c)2002 form software only The Lackner Group, Inc. Form PAA 500 Schedule H(Rev. 6-98)
Rev 4512 EX-(12-0e)
SCHEDULE 1
pennsylvania DEBTS OF DECEDENT,
O£PARTMENT OF REVENUE
INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS
RESIDENT DECEDENT'
ESTATE OF FILE NUMBER
Deckard, Charlotte L. 21-13-0655
Report debts Incurred by the decedent prior to death that remained unpaid at the date of death,Including unmimbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 US Bank-Mortgage balance outstanding at time of death$89,295.31. Decedent had a 50% 44,647.66
interest per Schedule F.
2 Vericrest Financial-Mortgage balance outstanding at time of decedent's death$22,840.63. 11,420.31
Decedent had a 50%interest per Schedule F.
TOTAL(Also enter on Line 10,Recapitulation) 56,067.97
(if more space is needed,additional pages of the same size)
Copyright(c)2008 form software only The Lackner Group, Inc. Form PA-1500 Schedule 1(Rev. 12-08)
REV.1613 EII+tObiO)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Deckard,Charlotte L. 1 21-13-0655
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT {Words} ($$$}
Do Not LiSt W.1.1 I. TAXABLE DISTRIBUTIONS [include outright spousal
distributions,and transfers
under Sec.9116(a)(1.2)]
1 Donna E.Apgar Daughter real estate;one-
114 North 21st Street quarter of rest,
Camp Hill, PA 17011 residue and
remainder
4 Colleen L.Fickes Daughter one-quarter of
404 Ricky Road rest, residue and
Mechanicsburg,PA 17055 remainder
5 Kathleen M. Reid Daughter one-quarter of
$06 4th Street rest,residue and
New Cumberland, PA 17070 remainder
6 Patricia M.Spangler Daughter one-quarter of
121 East Green Street rest, residue and
Shiremanstown, PA 17011 remainder
Total
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet as appropriate.
NON-TAXABLE DISTRIBUTIONS:
�I. 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)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10)
.! BELCO
COMMUNITY CREDIT UNION
Decedent Account Information(On Date of Death)
Belco Community Credit Union
I. Name(s) in which the account was held; Charlotte L. Deckard (primary), Kathleen M. Reid (joint)
And Donna E.Apgar{joint)
2. Account Number: 755580
3. Total Account Balance as of Date of Death: I $
Balance Accrued Dividends Date Opened
Regular Savings $195.72 $0.01 (01/01/13-01/05/13) 01/13/1999
Holiday Club $
Whatever Club $
Money Market $
Checking $1595.13 $0.00 (01/01/13-01/05/13) 02/01/1999
IRA $
Certificates:
Certificate Number Balance Accrued Dividends Date Opened
$
4. Name(s) in which Safe Deposit Box was held:
L
5. Date the box was initially rented:
6, Branch address at which the box is located:
:4i
41 BELCO
COMMUNITY CREDIT UNION
7. Loan Information:
Balance Accrued Interest Per Diem Interest
Signature Loan $
Visa $
Auto Loan $
Auto Loan $
Mortgage Loan $
Mortgage Loan $
Misc. Loan $
$. Miscellaneous:
�i LAST WILL AND TESTAMENT
OF
CHARLOTTE L. DECKARD
I
I, CHARLOTTE L. DECKARD of Camp Hill , Cumberland County, ,
Pennsylvania, declare this to be my Last Will and Testament,
hereby revoking any will previously made by me .
I
I. I direct the payment of all my just debts and funeral
�! expenses out of my estate as soon as may be practical after my
death.
II . I acknowledge that I have conveyed my dwelling house at
114 North 21$` Street, Camp Hill , Pennsylvania to my daughter,
DONNA D. APGAR, and myself as joint tenants with right of
I �
survivorship and I bequeath to my daughter, DONNA E. APGAR all of
my tangible personal property. Should my said daughter be
deceased, then said tangible personal property shall be
distributed among my surviving daughters , KATHLEEN M. REID,
I COLLEEN L. FICKES and PATRICIA M. SPANGLER.
III. I devise and bequeath all the rest , residue and
remainder of my estate to my four daughters, PATRICIA M.
I SPANGLER, KATHLEEN M. REID, COLLEEN L. FICKES and DONNA E. APGAR.
SAIDIS
SHUFF, FLOWER IV. I nominate, constitute and appoint my daughter, KATHLEEN
& LINDSAY
ATTORNEYS*AT•UW M. REID, Executrix of this my Last Will and Testament . Should
2109 Market Sireet
camp H+n. rn III she fail to qualify or cease to act as such, then I appoint myl
daughter, COLLEEN L. FICKES, to act in this capacity. Neither of
f 1 1✓.
i
I) �
I
my personal representatives shall be required to post bond ini
this or any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal on
this, the 14f day of Z1.4 17 1 2004 . G
i
I
(SEAL)
CHARLOTTE L. DECKARD
1
i
Signed, sealed, published and declared by CHARLOTTE L. DECKARD
herein named, on this and two (2) other sheets of paper as and
for her Last Will and Testament , in our presence, who, in her
presence, at her request , and in the presence of each other, have
hereunto subscribed our names as attesting witnesses .
Name Address
t �
Name u Address
I
i COMMONWEALTH OF PENNSYLVANIA }
II
COUNTY OF CUMBERLAND }
fI
WE, the undersigned: the Testatrix and the witnesses,
respectively, whose names are signed to the foregoing instrument,
being first duly sworn, do hereby declare to the undersigned
authority that the Testatrix signed and executed the instrument
as her Last will and Testament and that she signed willingly (or
SAIDIS willingly directed another to sign for her) , and that she
HUFF, FLOWER executed it as her free will and voluntary act for the purposes
-I
LINDSAY therein expressed, and that each of the witnesses, in the
nMRNevswr-vv presence and hearing of the Testatrix signed the will as
2109 Markel Street witnesses and that to the best of their knowledge the Testatrix ,
Camp Hill- PA
2
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t
I
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was at that time eighteen years of age or older, of sound mind,
II and under no constraint or undue influence .
I
I'I
CHARLOTTE L. DECKARD, Testatrix
� witness � �
Witness
� I
I
Subscribed, sworn to and acknowledged before me by the
Testatrix, and subscribed and sworn to before me by both
witnesses, this day of 2004 .
tart' ublic
SEAL
gem Albhouea, Newry puljb
Camp jail, Cumber) nd County 2008
My CommWSop� "
I
II
SAIDIS
SHUFF, FLOWER
& LINDSAY
ATTORNEVS•AT•UW
2109 Market Street
Camp Hill, PA
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7H BANGS LA �vr1 LLV
429 SOUTH 18 STREET
CAMP HILL,PA 17011 PHONE: 717-730-7310
E-mail: mikebangsAverizon net FAX: 717-730-7374
MICHAEL L. BANGS,Attorney-at-Law
WENDY K. STRAUB,Paralegal WILLIAM E. MILLER,JR.
Of Counsel
September 17, 2013
Glenda Famer Strasbaugh, Register of Wills n 4 rn
Cumberland County Courthouse o rn c�
m °
One Courthouse Square m �.'
Carlisle, PA 17013 M m
D Z' M CO 7�7 7
r
U CD
RE: Estate of Charlotte L. Deckard o o � -n -1
File No. 21-13-0655
r- rn
Dear Mrs. Strasbaugh: a U'
Enclosed you will find the following:
1. An Inventory;
2. The original and one copy of the Pennsylvania inheritance tax return.
Kindly file these documents accordingly and return a time-stamped copy of Page 1 of the
inheritance tax return to me in the enclosed, stamped, pre-addressed envelope.
If you require anything further, please contact me.
Thank you.
Very truly yours,
Michael L. Bangs
wks
Enclosures
cc: Mrs. Kathleen M. Reid