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HomeMy WebLinkAbout10-17-13 (2) ` I J 1505610143 REV-1500 °``�_"'='� OFFICIAL USE ONLY PA Department of Revenue pennsylvania courrty code Year File Number Bureau of Individual Taxes ��OFR� Po Box.280601 INHERITANCE TAX RETURN 21 13 0325 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 02 06 2013 08 18 1924 Decedent's Last Name Suffix Deoedent's Fi�st Name MI WAI�KER NEFF (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 trrterest Compromise � 5. Federal Estate Tax Retum Required (date of death after 12-12-82) � g Deoedent Died Testate � 7_ �t Mai ned a Living Trust � 8. Total Number of Safe Deposit Boxes ��cacn coPy or w�q � �r��) � 9. Litigation Proc�eds Received � 10.������'��Date;f Death � ��.Election to t�y nder Sec.9113(A) 95 � (Attach Sch�tle O) � W +� . CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIA� FORMAnQN S E DIRECTED TO: Name e Telep�e N�tb� � � �.� r241�.-�65Q�h�' MARK A I�TEYA rr� �� � � � � ..�_. ` 12��I�R OA�MILL�U�ONLY � „ � .� '� �.: �� ��: � First Line of Address ,,� r�,� �.,,,; m 55 W CHURCB AVENUE ', ,°,� �' ,°� { A� 1 �: i Second Line of Address � DATE FILED City or Post Office State ZIP Code CARLISLE PA 17013 Cornespondent's e-mail address: mam�mateyalaw.com _ Under penalties of perjury,l dedare that I have examined this retum,induding aocompanying schedules and statements,and to the best of my knowledge and belief, it is true,cort�ed and oomplete.Dedaration of preparer other than the personal reprnsentative is based on all information of which p�eparer has amr knowledge. SIGNA OF PERS N.RESP SIBLE F FILING RETURN DATE � Martha Wa ner �— l�'�'� 13 Ano ss 2761 rin Road Carlisle PA 17013 SIGNATU PRE E OTHER ENTATNE DATE •--, _ Mark A. Mateya � �lS '�� ADDRESS 55 W.Church Avenue,Carlisle, PA Side 1 � 15�5610143 1505610143 . J :rl�� . � � 15D5610243 , REV-1500 EX DecedenYs Social Security Number ��r$Ne�: Walker, Neff RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 2. Stodcs and Bonds(Schedule B)............................................................................. 2. 3. Closely Heid Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3. 4. Mortgages 8�Notes Reoeivable(Schedule D)........................................................ 4. 5. Cash,Bank Deposits�Miscellaneous Personal Property(Schedule E)............... 5. 7 ,3'4 O . 85 6. Jointly Ovmed Property(Schedule F) ❑ Separate Billing Requested............ 6. 3, 950 . 48 7. Inter-Vivos Transfe�s 8�Misoellaneous I�n;Probate Property (Schedule G) U Separate Billing Requested............ 7, 3,0 0 0 .0 0 8. Total Gross Assets(total Lines 1 through 7)........................................................ g. 14,2 91.3 3 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 9,215. 10 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 11. Total Deductions(total Lines 9 and 10)....................................................:........... 11. 9�215 . 10 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 5,0 7 6.2 3 �3. Charitable and Govemmental Bequests/Sec 9113 Trusts for which an election to ta�c has not been made(Schedule J)............................................... 13. 14. Net Value Subject to Tax(Line 12 minus Line 13)............................................... �4. 5,0 7 6.2 3 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 0 . 0� (a)(1.2)X.00 15. 16. Amount of Line 14 taxable 5,0 7 6.2 3 �s. 2 2 8.4 3 at lineal rate X .045 17. Amount of Line 14 taxable 0 . 0 0 at sibling rate X.12 0 . 0 0 17. 18. Amount of Line 14 taxable 0. 0 0 at collateral rate X.15 0 . 0 0 18. 19. TAX DUE........................................ 228.43 ........................................................................ 19. 20. FILL tN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. a Side 2 � 15�561D243 1505610243 ,J REV-1500 EX Page 3 File Number 21-13-0325 Decedent's Complete Address: DECEDENTS NAME Walker,Neff STREETADDRESS 2T61 Spring Road CITY STATE ZIP Carlisle � PA 17013 T�uc Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 228.43 2. Cr+edits/Payments _ A. PriorPayments 533.24 B. Discount 0.00 Total Credits(A +B) (2) 533.24 3. Interest �3� 4, If Line 2 is greater than Line 1+Line 3,enter the difference. This is the OVERPAYMENT. (4) 304.81 Check box on Pag,e 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) 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 transfer and: Yes No a. retain the use o�income of the propeFty transferned:............................................................................... x b. retain the right to designate who shall use the property transfeRed or its income:.................................. c. retain a reversionary inter�est;or............................................................................................................... x d. receive tMe promise for life of either payments,beneflts or care?............................................................ 2. If death oocurred after Dec. 12, 1982, did dec�dent transfer property within one year of death without receiving adequate c:onsideration?.................................................................................................................... ❑ � 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 acxount,annuity,or other non-probate property which ❑ a contains a beneficiary designation?.................................................................................................................. x IF THE ANSWER T(?ANY OF THE ABOVE QUESTION$IS YES,YOU MUST COMPLETE SCHEDULE C 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 af the surviving spouse is 3 peroent[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 o�for the use of the surviving spouse is 0 peroent [72 P.S.§9115(a)(1.1)(ii)]. The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disdosure of assets and flling a tax retum 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 panent,or a stepparent of the child is 0 peroent p2 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)l• .The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 peroent[72 P.S.§9116(a)(1.3)]. A sibling is deflned under Section 9102,as an individual who has at least one parent in common with the deoedent,whether by blood or adoption. , � Rw-150t EX*(11-10) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT � ESTATE OF FILE NUMBER Walker Neff 21-13-0325 �r�lude a,e pr�c�eed$or�itigation end�,e dece tt�,e pr�c�ds w�e reoe►ved by the escate. All property jointly-ownsd with the rigM of survivorship must be disdossd on schedula F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Forethought-Pre-paid funeral expenses 6.325.72 2 Personal/Household goods-Miscellaneous appliances,jewelry,etc. 1,000.00 3 Centurytel,Inc.-Refund on telephone service 15.13 TOTAL(Also enter on Line 5,Recapitulation) 7,340.85 (If more space is needed,additional pages of the same size) Copyright(c)2010 foRn soflware only The Lackner Group,inc. Form PA-1500 Schedule E(Rev.11-10) � ' Rev-1609 EX+(01-10) pennsylvania SCHEDULE F DEPARTI�NTOFREVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Walker Neff 21-13-0325 . if an asset was made joint within one year of ths decedenYs date of death.it m�t bs roported on schsdula G. SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT A. Robert M Walker 117 Juniper Dr Child Camp Hill, PA 17011 B, Calvin R Walker 614 Governor Ct Child Chambersburg, PA 17201 C. JOINTLY OWNED PROPER�1(: DESCRIPTION OF PROPERTY °�OF DATE OF DEATH ITEM LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANKACCOUNT DATE OF DEATH � VALUE OF FOR JOIN MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR DECD S DECEDENTS INTEREST NUMBER TENANT JOINT JOINTLY-HELD REAL ESTATE. ALUE OF ASSE INTEREST 1 Citizens Bank-Checking account No. 11,851.56 33.333% 3,950.48 6100734307-Jointly owned with Robert M. Walker and Calvin R.Walker TOTAL(Also enter on Line 6,Recapitulation) 3,950.48 (If mor�e space is needed,additional pages of the same size) Copyright(c)2010 form software only The Ladcner Group,Inc. FoRn PA-1500 Schedule F(Rev.01-10) � Rw-1b10 EX+(08-0!) SCHEDULE G pennsylvania lNTER VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIOENT DECEDENT ESTATE OF FILE NUMBER Walker, Neff 21-13-0325 � This sc�edule must be oompieted and flled if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD�s �c�usioN TAXABLE NUMBER TMEL�TE OF TR�AFNSFERSATTAECN A CO Y OFTTHE DEED F�ORECREAL E8�E. VALUE OF ASSET �NTEREST (�F APPLICABLE) VALUE 1 2001 Buick LeSabre-Kelly Blue Book Value-See 3.000.00 3.000.00 at�ached-tranferred to Martha Wagner within one . year of date of death TOTAL(Also enfier on Line 7,Recapitulation) 3,000.00 (If more spaoe is needed,additional pages of the same size) Copyright(c)2009 form software only The Ladcner Group,inc. Form PA-1500 Schedule G(Rev.08-09) , � t�v-�s��oc+(�aos� pennsylvania SCHEDULE H DEPARTMENTOFREVENUE FUNERAL EXPENSES AND �"�"si���EC o�'R" ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Walker, Neff 21-13-0325 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT q, FUNERAL EXPENSES: See continuation schedule(s)attached 6,563.28 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Ziq Year(s)Commission Paid 2. Attomev's Fees Mark A. Mateya 1,850.00 3. Family Exemption: (If decedenYs addr�ess is not the same as claimanYs,attach explanation) Claimant Street Address � City State Zio � Relationshio of Claimant to Decedent 4. Probate Fees 308.50 5. Accountant's Fees 6. Tax Retum Preparers Fees � 7. Other Administrative Costs � 493.32 See continuation schedule(s)attached TOTAL(Also enter on line 9,Recapitulation) 9,215.10 Copyrigh#(c)2009 form sofiware 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 Walker, Neff 21-13-0325 ITEM NUMBER DESCRIPTION AMOUNT Funeral Exoe� 1 Bob Buchard-Pastoral Fee for funeral services 200.00 2 Myers-Buhrig Funeral Home�Crematory-Funeral 6,363.28 H-A 6,563.28 Other Administrative Costs 3 Cumberland Law Journal-Legal Advertisement 75.00 4 Priceless Storage -Storage Rental for decedent's personal/household 152.64 , 5 The Sentinel-Legal Advertisement of Estate 265.68 H-B7 493.32 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) . � � . REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BEN EF IC IARI ES RESIDENT OECEDENT ESTATE OF FILE NUMBER Walker,Neff 21-13-0325 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (N/orcls) ($$$) I TAXABLE DISTRIBUTIONS [indude outright spousal • distributions,and transfers under Sec.9116 a 1.2 Tammy Shumaker Child 524.37 23 E Main Street Carlisle,PA 17015 � Ma�tha Wagner Child 524.37 2761 Spring Road Carlisle,PA 17013 Calvin Walker Child 524.37 614 Governor Court - Chambersburg,PA 17201 Robert Walker Sr Child 524.37 117 Juniper Drive Camp Hill,PA 17011 Total 2,097.48 Enter doliar 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 TOT/4L OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE Copyright(c)2010 form soflwa�+e only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10) . , � �. _��..�.. � . � � � LAST WII.L AND TESTAMENT OF NEFF WALKER JR. I, NEFF WALKER JR., of the 23 East Main Street, Plainfield, Cumberland County, Pennsylvania,make this my will. I revoke any other wills or codicils to wills made by me. ARTICLE I. DISTRIBUTION OF MY ESTATE A. I give my tangible personal property to my children, Robert M. Walker, Martha G. Wagner, Calvin R. Walker and Tammy M. Shumaker, share and share alike, subject to Article I B through G below. Tangible personal property includes stamp or coin collections but does not include of:her money o� str,�� ce�.ttficatzs or o�her Ev-idences of inta�gib�e rights or �t�r.�s+�s. Tangible personal property does not include any property that is held primarily for investtnent purposes. B. I give my turquoise bracelet watch to my son,Robert TVI. Walker. C. I give my Indiana Bollo tie to my son, Calvin R.Walker. D. I give my two (2)large turquoise rings to my daughter,Tammy M. Shumaker. E. I give my bear claw ring,ta.dpole turquoise rings,and my white,kitchen stove to my daughter,Martha G. Wagner. - F. I give a11 of my Military Items to my sons Robert M. Walker and Calvin R. Walker, share and share alike. G. I give the residue of my estate to my four children,Robert M. Walker,Martha G. Wagner, Calvin R. Walker and Tammy M. Shumaker, share and share alike,per stirpes. When- ever property is to be distributed to the descendants of a person(the"ancestor"), such property shall be divided into equal shares, one share for each then living descendant in the first generation below the axicestor ix�which at.least one descendant is livi�g,and one share for each � deceased descendant in such generation who has a descendant then living.Each share created for a living descendant sha11 be distributed to such descendant. Each share created for a deceased descendant sha11 be divided and distributed according to the directions in the two preceding sentences until no property remains undistributed. � H. A person who has a relationship by or through legal adoption sha11 take under this will as if the person had the relationship by or through birth, except that a person adopted after reaching age twenty-one and descendants of such a person shall not so take. I. Any beneficiary or the legal representative of any deceased beneficiary shall ha.ve the right, within the time prescribed by law,to disclaim any benefit or power under my will and Page 1 of 4 N•w• , , , the interest so disclaimed sha11 be distributed as if such beneficiary had predeceased me. ARTICLE II. PAYMENT OF EXPENSES AND OTHER CHARGES I desire a modest Christian funeral. I wish for my remains to be interred at St. Paul Lutheran Stone Church Cemetery. I direct my Executor to pay my funeral and burial expenses (including the cost of a monument or mazker over my grave). The estate, inheritance and similar taxes assessable on my death(including from those assets not passing under tlus Will) shall also be pa,id as a cost of administering my esta.te. My Executor sha11 not request any beneficiary to pay any part of such tax. � ARTICLE V.APPOINTMENT OF FIDUCIARIES AND POWERS A��`���I� �ame Martha G. Wagner to be my Executrix. Should she fail or cease to act, I �ame 'F�a�i�-A►�: tu �� ��y �Cx�cutrix (h�reinaf�e� "exeeutrix"): If administration of my estate or trust should be necessary in any jurisdiction where my Executor or my Trustee is. unable to qualify, or if my Executor or my Trustee deems it necessary for any other reason, I give to my Executor and my Trustee the power to designate any individual or corporation with trust powers to serve with my Executor or my Trustee or in my Executor's or my Trustee's stead. I request that no security be required of any Executor or Trustee, including an Executor or Trustee named pursuant to the preceding sentence. References in my will to my "Executor" and my "Trustee" are to the one or ones acting at the time, except where otherwise specifically provided. B. Any corporate Executor or Trustee shall receive for its services the compensation for which it is willing to undertake similaz services for others at the time such services are rendered, as evidenced by its published fee schedule in effect from time to time, unless it is willing to agree upon a fee that is less than its customary fee. A.ny individual who serves as Exeeutor or Trustee shall be entitled to receive reasonable compensation for his or her services and,whet�.er or not such individual receives compensation, sha11 be entitled to be reimbursed for expenses incurred for such services. C. I grant my �xecutor and my Trustee the powers set forth in 20 Pa.C.S. §§ 3311— 3332 and 20 Pa.C.S. §§ 7771-7780 respectively. In addition, my Trustee may merge any trust under this will with any trust ha.ving the same trustee and substantially the saxne dispositive provisions. If at any time after my death the size of any trust under this will is so sma11 that, in the opinion of my Trustee,the trust is uneconomical to administer,my Trustee may.terminate the trust and dist�ribute the assets to the person or persons authorized to receive the trust income in such shazes as my Trustee may deem appropriate. No Trustee who is also an income beneficiary of the trust at issue shall exercise any discretion granted in the preceding sentence. My Executor and my Trustee may distribute tangible personal property passing to a minor to any adult person with whom the minor resides, and tha.t person's receipt sha11 be a sufficient voucher in the accoun�s of my Executrix and my Trustee. D. It is my desire that my Executrix or alterna.te Executor consult with Mateya Law Firm in the handling of my esta.te,they being familiar wit11 my affairs. Page 2 of 4 N•w• . � � ARTICLE VI. DEFII�TITIONS The following definitions sha11 be applicable to a11 of the provisions of my Will except where otherwise specifically stated: � 1. The use of the masculine sha11 include the feminine or neuter and t�he use of the singular shall include the plural, and vice versa. 2. The term"esta.te,"where appropriate,sha11 include any trust hereunder. 3. The term "minor" sha11 mean an individual who has not atta.ined the age of twenty-one years. Executed this ���ay of _, 2012. � , Ne r Jr. Signed, sealed, published, and declared for and as his last will and testament by the testa.tor in our presence, we a11 being present at the same time; and we, in his presence and at his request and in the presence of each other, have subscribed our narnes as witnesses whereof, a11 on the date last above written. .�.� ,� . oF ,5`5 �. C��i��� �t�� ��e. ,s�� �A � ��Dl� w r � � ,,, �( •-- . OF t� C--�.-�C � � � ���/�. Page 3 of 4 N•w• � � • � COMMONWEALTH OF PENNSYLVANIA CUMBERLAND COLTNTY,to wit: Before me the undersigned authority,on this date p sonally appeared Neff Walker Jr., and � y � and � ,�,C � }� �? - known to me to be the testa.tor and witnesses, espectively, whose names are signed to the foregoing instrument and, a11 of these persons being by me first duly sworn,Neff Walker Jr.,the testa.tor,declared to me and to the witnesses in my presence that said instrument is his last will and testament and that he had willingly signed and executed it in the presence of said witnesses as his free and voluntary act for the purposes therein expressed, that said witnesses stated before me that the foregoing will was executed and acknowledged by the testa.tor as his last will and testament in the presence of said witnesses who in his presence and at his request and in the presence of each other did subscribe -u:� .t�e�r ria�e��t���fio ���#esting-�vi�ne�s�s o�t�i�day:�f the da.te of saicl�ll and that th�testator, at the time of the execution of said will, was over the age of eighteen years and of sound and disposing mind and memory. Sworn and acknowledged before me by Nef�Walker Jr.,the testator, �.} �� �'j�' }� , witness, and��'� ��A � !y1�7� ,witness,this � o��o day of 2012. ] Neff Walker Jr. Witness �. S� �/yf � Witness Y Notazy Public CUMIMOIVW�4LTH OF P�NlVSYLVi�1NZq Notarial Seal Frances A.Aumilier,Notary public M COIri1ri1SSlOri eX 11'8S: �uth Middfeton'Twp.,CumlCeriarid County y p My Commission Expir+es March 16,2014 Membcr,Pennsylvarr��Assoc�a�on of NotaNes Page 4 of 4 N'w'