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Home My WebLink About10-15-13 � 1505610140 REV-1500 EX (02-11)(FI) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number Po sox 28oso� INHERITANCE TAX RETURN 2 �1 1 3 0 9 3 0 Harrisbur9,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW � ' Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY • 0 8 1 ? 2 0 1 3 1 D 1 5, 1 9 3 2 • Decedent's Last Name Suffix Decedent's First Name � MI � R E S S L E R S R W I L L I. A M � L (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI C R E S S L E R D E L L A J Spouse's Social Security Number D 9 9 2 8 7 5 0 7` THIS RETURN MUST BE FILED IN DI�PLICATE WITH THE RE�ISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW Q 1.Uriginai Return � 2.Supplementai Return � 3.Remainder Retum(Date of Death Prior to 12-13-82) � 4.Limited Estate � 4a.Future Interest Compromise(date of � 5.Federal Estate Tax Retum Required death after 12-12-82) QX 6.Decedent Died Testate � 7.Decedent Maintained a Living T�ust � 8.Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) � 9.Litigation Proceeds Received � 10.Spousal Poverty Credit(Date of Death � 11.Election to Tax under Sec.9113(A) Befinreen 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATIO�ULD BE DIRECTED T0: Name Day�e Telephon�mbe!'R� � 0 � I V 0 V • 0 T T 0 I I I ?�� 2 �3 � c� 4 1 m � �, --� crl �r �--R I R O�'11dILLS E1tlNLY � .�r.,' Ul � '� � .�`�'`" �: %� C► � First Line of Address � � ;;~> � `� "'�"� �'� �...i .�.�;,� � �,� "T'S � � � 1 0 E A S T H I G H S T R E E T � � a � � Second Une of Add�ess � � � p � � City or Post Office State ZIP Code DATE FILED � , C A R L I S L E P A 1 7 0 1 3 Correspondent's e-mail address: IOTTO(u��MARTSONLAW.COM Under penalties of pery'ury,I declare that I have examined this retum,including accompanying schedules and statements,and to the best of my knowledge and belief, it is Vue,correct and complete.DeGaration of preparer other than the personal representative is based on all information of which preparer has any know�edge. SIK,iNA � ,� ERS N RES NSIBLE FO ILING RETURN DATE ^O� ` �d ADDRESS 60 COLD SPRINGS ROAD CARLISLE PA 17015 SIGNATU OF P OTH�R THAN REPRESENTATIVE .DAT l0 5 ab13 ADDRESS 10� EAST.:HIGH STREET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 � 1505610140 1505610140 � � 1505610240 REV-1500 EX(FI) Decedent's Social Security Number �ecedenesName: WILLIAM L- CRESSLER� SR RECAPITULATION 1. Reai Estate(Schedule A) .. ... .... .. . . ... ... . . ........ ....... .... ... 1. 0 . � � 2. Stocks and Bonds(Schedule B) .. .. ... ..... . ... .. ......... ..... .... . . 2• 0 . 0 0 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) . ... . 3. • 4. Mortgages and Notes Receivable(Schedule D) ... . ........ .. ...... .... .. 4. . � • 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E).. ... .. 5. 1 3 8 0 8 . 6 1 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested .... ... 6. � • � � 7. Inter-Vivos Transfers 8�Miscellaneous N n-Probate Property (Schedule G) � Separate Billing Requested . ... . .. 7. � . 0 0 8. Total Gross Assets(total Lines 1 through 7) . .... ......... . . ........... 8. 1 3 8 � 8 . 6 1 9. Funeral Ex enses and Administrative Costs Schedule H 9. � • � 0 P ( ) ....... . .... . ..... 10. Debts of Decedent,Mort a e Liabilities,and Liens Schedule I 10. 0 • � � 9 9 ( ) .. . ..... ..... 11. Total Deductions(total Lines 9 and 10) ... ... . .... .. . . ..... .. ..... ... . 11. � • � 0 12. Net Value of Estate(Line 8 minus Line 11) ..... ..... .. ............ ... . 12. 1 3 8 0 8 . 6 1 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. 1 3 8 0 8 . 6 1 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(�.2)x.0 1 3 8 0 8 . 6 1 �5. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X.045 • 16. � • � � 17. Amount of Line 14 taxable at sibling rate x.�z 0 . � 0 ��. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X.15 0 • � 0 1 g. � • � 0 19. TAX DUE . ...... ... ... ... .. .. . .. .. . ... ... . ......... . . .... .... . . 19. � • � 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT � Side 2 � 1505610240 1505610240 � REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 21 13 0930 DECEDENTS NAME WILLIAM L.CRESSLER,SR � STREET ADDRESS 60 COLD SPRINGS ROAD CITY STATE ZIP CARLISLE PA 17015 Tax Payments and Credits: 1� Tax Due(Page 2,Line 19) (1) 0.00 2. Credits/Payments A.Prior Payments B.Discount 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. Fill in oval on Page 2,Line 20 to request a refund. (4) 0.00 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 ...................................................................... ❑ � b. retain the right to designate who shall use the property transferred or its income ............................... ❑ X❑ c. retain a reversionary interest ..................................................................................................... ❑ 0 d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ � 2. If death occurred after December 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? ......... ❑ � 4. Did decedent own an individual retirement account,annuity or other non-probate property,which c:ontains a 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 Jan. 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 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 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(�2 P.s.§9116(a)(1)J. • 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+(OS-12) pennsylvania SCHEDULE E DEPARTMENTOFREVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN RESIDENTDECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: WILLIAM L.CRESSLER,SR 21 13 0930 Inciude the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorshlp must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Members lst Federal Credit Union,Certificate of Deposit Account No.206713-41 13,808.61 See attached. TOTAL(Also enter on Line 5,Recapitulation) s 13 808.61 If more space is needed,use additional sheets of paper of the same size. REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: WILLIAM L.CRESSLE SR 21 13 0930 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include out n'ght spousal distributions and transfers under Sec.91'�6(a)(1.2).j 1. Della J.Cressler Spousal 13,808.61 60 Cold Springs Road Carlisle,PA 17015 � ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. 1. TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. S If more space is needed,use additional st�s of paper of the same size. LAST WILL AND TESTAMENT OF WILLIAM L. CRESSLER I, William L. Cressler, of Dickinson Township (102 Burnt House Road, Carlisle) Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby .make, publish and declare this as and for my Last Will and Testament hereby revoking and making void any and all wills by me at any time heretofore made. 1. I direct my hereinaFter named Executrix to pay all of my just debts and funeral expenses as soon after my death as may be found convenient to do so. 2. All the rest, residue and remainder of my Estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath to my wife, Della J. Cressler, her heirs and assigns, to the exclusion of my chi ldren born and unborn, provided my said wife shall survive me by a period of Ninety (90)days. 3. Should my said wife, Della J. Cressler predecease me or fail to survive me by the aforesaid period of ninety days, then in such event all the rest, residue and remainder of iny estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath in � equal shares to such of my children as shall survive me by a period of ninety days, their heirs and assigns, the share any deceased child would have received to pass to such of his or her issue as shall survive me by a period of ninety days, but should there be no such issue, then such share � shall lapse and be added to the remaining share. A� the present time I am the father of the following two children: Cindy Lynn Cressler, born June 29, 1957, and William L. Cressler, Jr., born December ?, 1958. Page 1 of 2 pages 4. I hereby nominate, constitute, and appoint my said wife, Della J. Cressler, as Executrix of this my Last Will and Testament, but should she predecease me or fail to qualify, then in such event I nominate, constitute and appoint my two children, Cindy Lynn Cressler and William L. Cressler, Jr., or either of them, as Co-Executors, and I further direct that none of them shall be required to post any bond to secure the faithful performance of his or her duties in the Commonwealth of Pennsylvania or in any other jurisdicti�n. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament, written on two (2) pages this 19th day of February ,1982, . �j AL) -. William L. Cressler ` Signed, sealed, published, and declared by WILLIAM L. CRESSLER, . the Testator above named, as and for his Last Will and Testament, in our presence, who, in his presence, at his request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. ��` � .� 7 Page 2 of 2 Pages St � MEMBERS lst FEDERAL CREDTT iJNION REGULAR SAVINGS ACCOUNT: Account NumbeNSuffix 206713-00 Date Account Established 06/29/2001 Principal Balance at Date of Death $7,872.05 Accrued interest to Date of Death $0.65 Total Principal and Accrued Interest $7,872.70 Name of Joint Owner Della Cressier Date Joint Added 06/29/2001 CHECKING ACCOUNT: Account Number/Su�x 206713-11 Date Account Established 07/09/2001 Principal Balance at Date of Death $4,430.09 Accrued Interest to Date of Death $0.12 Total Principal and Accrued Interest $4,430.21 Name of Joint Owner Della Cressler Date Joint Added 07/09/2001 CERTIFICATE OF DEPOSIT: Account Number/Suffix 206713-41* Date Account Established 02/01/2013 Principal Balance at Date of Death $13,804.68 Accrued Interest to Date of Death $3.93 =�� Total Principal and Accrued Interest $13,808.61 SG�• � � Name of Joint Owner None *Rollover from CD 206713-40 opened 11/01/2011. MEMBERS 1ST FEDERAL CREDIT UNION V /� Tessa L Klugh Lending Insurance Support Specialist August 29, 2013 Estate of:WILLIAM L CRESSLER SR. Date of Death: 08/17/2013 Social Security Number: 204-26-8803 , ��,. � � Z-J,�cr l 5000 Louise Drive • P.O.Box 40 � Mechanicsburg,Pennsylvania 17055 • (S00) 283-2328 • wwwmemberslst.org