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Home My WebLink About08-16-13 . . � 1505610143 REV--1500 �``02-"' y�` PA De artment of Revenue y OFFICIAL USE ONLY P penns Ivania Counry Code Year File Number Bureau of Individual Taxes °�^RT"�M�,�"� PO BOX.280601 INHERITANCE TAX RETURN 21 12 0 9 91 Harrisburg,PA �7�2s-oso� RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 09 O1 2012 03 19 1919 Decedent's Last Name Suffix Decedent's First Name MI KLINGER ELIZABETH B (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 � 1. Original Retum � 2. Supplemental Retum � 3. Remainder Retum(Date of Death Prior to 12-13-82) � 4. Limited Estate � 4a.Future Interest Compromise � 5. Federal Estate Tax Retum Required (date of death after 12-12-82) � g. Decedent Died Testate � Deceder�t Maintained a Living Trust 8. Tot21 Number Of Safe D@pOSit BOx@S (Attach Copy of Will) ❑ (Attach Copy of Trust) � 9. Litigation Proceeds Received � 10.��?4�3��a dit�(Da95�f Death � ��,Ele�ction to tax under Sec.9113(A) (Attach Scheduie O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JAME S D BOGAR ('�.7) 7 3'�;8 7 61 � � � w �� R�19�ER OF VI�S US��LY � �� a � First Line of Address �. � � � ��-;` � ONE WEST MAIN STREET v"� � � � � f"^� C',� � =� `�`r 'rr Second Line of Address � � �� ..,:. � � '�i � Y"� �"r'I Cf or Post OfFce DA'EErFIL tY State ZIP Code SHIREMANSTOWN PA 17011 Correspondent's e-mail address: Jbogar@bogarlaw.COt'li � Under penalties of perjury,I declare that 1 have examined this return,including accompanyi.ng 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 ON RESPO BLE FOR FILtNG RETURN DATE - James D. Bogar ADDRESS One West Main Street hiremanstown PA 17011 SIGNATURE PARER OT HAN REPRESENTATNE DATE � James D. Bogar �j(,(� � ADDRESS ` One West Main Street, iremanstown, PA 17011 � Side 1 � 150561�143 1505610143 J . _� � 150561�243 REV-1500 EX Decedent's Social Security Number DecedenYSName: KIi�lger� EllZabeth B. 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 8 Miscellaneous Personal Property(Schedule E)............... 5. 3 6, 62 4 . 2 3 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous fyno;Probate Property (Schedule G) �J Separate Billing Requested............ 7, 8. Total Gross Ass�ts(total Lines 1 through 7)........................................................ 8. 3 6, 62 4 .2 3 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 8 0'. 0 0 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. 11. Total Deductions(total Lines 9 and 10)........................................:.....:................. 11. 8 0 . 0� 12. Net Value of Estate(Line 8 minus Line 11).......................................................... �2, 3 6�5 4 4 .2 3 13. Charitable and Govemmental 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)...................................:........... �4. 3 6,5 4 4 . 2 3 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 15. 0 . 0 0 16. Amount of Line 14 taxable 0 . 0 0 16. � . 0� at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 0 17. � . 0� 18. Amount of Line 14 taxable at collateral rate x.�5 3 6,5 4 4 .2 3 �8. 5,4 81 . 6 3 5 481 . 63 19. TAX DUE.......................................................................................:........................ 19. i 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 21-12-0991 Decedent's Complete Address: DECEDENTS NAME Klinger, Elizabeth B. STREET ADDRESS - � 1 Wayne Circle CITY STATE ZIP Camp Hiil PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 5,481.63 2. Credits/Payments A. Prior Payments . - B. Discount Total Credits(A +B) (2) 3. Interest � (3) 34.16 • 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) 5 515 79 � • Make Check Pa able to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE AFPROPRIATE 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................................:.............................................................................. x d. receive the promise for life of either payments,benefits or care?............................................................ x 2. If death occurred after Dec. 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?....... Q. �x 4. Did decedent own an individual retirement account annuity or other non-probate property which a � � ❑ 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. _ , .. ,. . : ,.-:x _ . . _ .. . ,. .. .�........ ...... . ...., .: �� . , . �F . . .. . . .. .. � --�-. . �� . . . . 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-1508 EX+(11-10) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. � DEPARTMENT OF REVENUE INMERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF � FILE NUMBER Klin er, Elizabeth B. 21-12-0991 Inciude 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 Metro Bank -difference between reported date of death balance of Metro Accounts(per 36,624.23 10/1/12 letter)and actuai date of death value of these accounts(per 8/14/13 revised letter), copies of which are attached hereto and incorporated herein. . TOTAL(Also enter or�Line 5, Recapitulation) 36,624.23 (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) BA N K 3801 Paxton Street 888.937.0004 Harrisburg, PA 17111 mymetrobank.com 10/1/12 � James D. Bogar Attorney At Law One West Main St� Shiremanstown, PA 17011 RE: Estate of: Elizabeth B. Klinger Tax Identification Number: 188-32-5172 • Date of Death: September 3, 2012 � To Whom It May Concern: � � � . This letter is in reference to decedent account information you requested for the individual listed above. We are able to provide the following: Account Type: SV � Account Number: 480002150 Date Opened: 10/20/1997 � Primary Owner: Eiizabeth B. Klinger � Secondary Owner: Henry G. Klinger Date of Death Balance: $24,099.73 Please feel free to contact me at (717) 412-6127 if I may be of further assistance. Sincerely---=—,-�...---�-�'"" _�..._. �-''� Jennifer Jacobs Research Associate Metro Bank � � �� 3801 Pax.ton Street 88B.937.0004 �� H�rrrsbur PA i?111 g� mymetrvbank.cvm �0/111� (REVISED 81'14!'13) _ J�mes D. Bogar Attomey At Law , On�VYes#Main St ' Shiremanstown, PA 17011 � RE: Estate of: Elizabe�h B, Klinger � Tax ident;fica#ion �lumber: 1 Ss-32-5172 � Da�� of Death: September 3, 201� To Whom It May Cancern: This!et#e�'is ir� referertce to deceden#�ccvunt information you requested for the � individual listed above, We ate able to provic�e the folivwing: Account Type: SV � Accvunt Number: 480�02150 pate�pened: 10/20/1�97 Date Closed: 91151z012 � . Primary�wner: Elizabeth B. Klinger Secondary Owner: H�nry G. Klinger . � .. Da#e o�F Death Balance; $2,867.63 , �lccount Type: CD Accvunt Number: 802Z16 Date Opened; QZ/25/2008 Da#e Ciosed: 09�1512p�.2 � Primary Owner. Elizabe�h B. Klinger Principal Balance:$20,00�,00 Ac�rued I�terest: $2.10 Date of Qeath Balance: $20,�02,10 �� 3801 Paxton Street 888.g37.000� Narrisburg, PA 17111 mymetrobank.corn Account Type: CD �- Accaunt Number. 802541 Date Opened: 01122IZ009 Da#e Closed; 09/15/2012 Primary Owner: �lizabeth B. Klinger . Principat Balan�e: �37,84�.89 _ Accrued int�rest: �1z.34 � Date of Death Balance; $37,854.23 Please fee)free to con#act mQ at�77 7)412-61 Z7 if I may be vf further assista nce. Sinceret}r, <`,._,_..._ •��- -........ ......'.__-.:.J:_._. ._.::�. _,._ . .. , �� _ �;.�.�:_. .� �� Jentii�er Jacabs Res�arch Associate � Metro Bank ' REV-1511 EX+(10-09) SCHEDULE H pennsylvania DEPARTMENTOFREVENUE FUNERAL EXPENSES AND R SEDENTDEC D NTTURN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Kiinger, Elizabeth B. 21-12-0991 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT q, FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personai Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(s)Commission Paid 2. Attomev's Fees `. � � � 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 50.00 5. AccountanYs Fees 6. Tax Return Preparer's Fees � � 7. Other Administrative Costs 30.00 See continuation schedule(s)attached TOTAL(Also enter on line 9, Recapitulation) 80.00 Copyright(c)2009 forrn software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev. 10-09) . � SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF ` FILE NUMBER Kiinger, Elizabeth B. 21-12-0991 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 Register of Wills.-filing fee for Supplemental Pennsylvania lnheritance Tax Return and 30:00 � Inventory H-B7 30.00 � Copyright(c)2002 foRn software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) • REV-1513EX+�01-10) • • pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BE N EF IC IARI ES RESIDENT DECEDENT ESTATE OF FILE NUMBER Klin er, Elizabeth B. 21-12-0991 RELATIONSHIP TO NAME AND ADDRESS OF SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(Sl RECEIVING PROPERTY DECEDENT (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal - • distributions,and transfers under Sec.9116 a 1.2 Bruce E.Speirs Nephew One-half of rest, Box 5280 residue and Houck,AZ 86506 rernainder Naomi Speirs Niece One-half of rest, Box 5280 residue and � Houck,AZ 86506 remainder 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 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE � Copyright(c)2010 form software onty The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10) . LAST WILL AND TESTAMENT OF ELIZABETH B. KLINGER I, ELIZABETH B. KLINGER, of Camp Hill, Cumberland County, Pennsylvania, make, publish and declare this as and for m�r Last Will and Testament, hereby revoking all otrier Wills and Codicils heretofore made by me. FIRST: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, _ - including any property over which I hold power of appointment and together with any insurance policies thereon, to my nephew, BRUCE E. SPEIRS and NAOMI SPEIRS, his wife, or the survivor as between the two of them, of Box 5280, Houck, Arizo�na 86506. SECOND: Should both BRUCE E. SPEIRS and NAOMI SPEIRS r' predecease me, I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, � including any property over which I hold power of appointment and - � together with any insurance policies thereon, to their issue per � - stirpes by representation. . . THIRD: In addition to all powers granted to them by law and by other provisions oz Lh�s v�Tiil, I give tne iiduciarics acting hereunder the following powers, applicable to all proper- . . � ty, exercisable without court approval and effective until actual , distribution of al1 property: (A) To sell at public or private sale, or to lease, for any period of time, any real or personal property arid to give op�tions for sales, exchanges or leases, for such prices arid �u.pon such terms (including credit, with or without security} or conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property_ and - to receive the proceeds of any disposition of it. � (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivi- sion, impzovement, zoning or management of real estate and to impose or extinguish restrictions on real estate. (C) To compromise any claim or controversy and to abandon any property which is of little or no value. (D) To invest in all forms of property, including stocks, common trust funds and mortgage investment funds, without restriction to investrnents authorized for Pennsylvania fiduci- aries, as are deemed proper, without regard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in insurance policies or in other investments. (F) To exercise any election or privilege given by the d Federal and other tax laws, including, but not necessarily being limited to, personal income, gift and estate or inheritance tax laws . j (G) To make distributions to my herein named benefici- � aries in cash or in kind or partly in each. (H) To borrow money from themselves or others in order to pay deb.ts, taxes, or estate or trust administration expenses, to protect or improve any property held under my wi11, and for ' . investment purposes . (I) To select a mode of payment under any qualified �-� retirement plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the extent the plan or the law permits them to do so, and to exercise any other rights which they may have under the plan, in whatever . manner they consider advisabl.e. THIRD: I direct that all inheritance, estate, trans- fer, succession and death taxes, of any kind whatsoever, which may be payable by reason of my death, whether or not with respect . 2 � r � , to property passing under this Will, shall be paid out of the principal of my residuary estate . FOURTH: All interests hereunder, whether principal or income, which are undistributed and in the possession of the fiduciaries acting hereunder, even though vested or distribut- able, shall not be subject to attachment, execution or sequestra- tion for any debt, contract, obligation or liability of any beneficiary, and furthermore, shall not be subject to pledge, � assignment, conveyance or anticipation. FIFTH: I nominate and appoint JAMES D. BOGAR., Executor �� o f thi s, my La s t Wi l l and Tes tament. In the event o f the death�, resignation or inability to serve for any reason whatsoever of the said JAMES D. BOGAR., I nominate and appo�nt JENNIFER B. HIPP, � Executrix of this, my Last Will and Testament. I direct that my Executor or Executrix, as the case may be, and their successors, shall not be required to post security or a bond for the performance of their duties in any jurisdiction. , IN WIT�TESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this �� day of ��?Cs��-- , 2007 . V ,. r � �� (SEAL) ELIZ BETH B. KLINGER 3 . , Signed, sealed, published and declared by the above- named Testatrix as and for her Last Will and Testament in our presence, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses . Addres s � . Addre s s 4