HomeMy WebLinkAbout11-14-13 (4) � 1505610140
REV-1500 EX �°,_,°,
OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN
Harrisbur4, PA 17128-0601 RESIDENT DECEDENT 2 1 1 3 0 9 6 6
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYW Date of Birth MMDDYWY
1 9 5 0 7 7 0 5 7 0 8 2 4 2 0 1 3 0 8 1 0 1 9 1 5
DecedenYs Last Name Suffix DecedenYs First Name MI
WA G N E R M A R Y K
(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
a 1.Original Return � 2.Supplemental Return � 3. Remainder Return(date of death
prior to 12-13-82)
� 4.Limited Estate � 4a. Future Interest Compromise(date of � 5. Federal Estate Tax Return Required
death after 12-12-82)
QX 6. Decedent Died Testate � 7.Decedent Maintained a�iving Trust � 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)
between 12-31-91 and 1-1-95) (Attach Sch.0)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
C H A R L E S E P E T R I E 7 1 7 5,�6 1 1 9 3 9
�� �
�EGISTER`UF�WIL�B}U ONLY
<:.. G'? p
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First line of address �� c'a `�' �� c�
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3 5 2 8 B R I S B A N S T R E E T � � rn � "� ��,
Second line of address .� �.� � �'�7 � "Y°�
_-> C=> _,,� y3 _._
� er: �� � : c-a
City or Post Office State ZIP Code -�Y D�A�FILE6 ��
H A R R I S B U R G P A 1 7 1 1 1� p �'
Correspondent's e-mail address: PetrieLaw(p7AOL.COm
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,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE4F PERS(�IN RE POJVSlBt�FOR FILING RETURN DATE
�-l%� `j ` ✓ 11/7/2013
ADDRESS
934 WERTZVILLE ROAD ENOLA PA 17025
SIGNATUR�.OF EPAR OTHERs�REPRESENTATIVE J
Y a C���1?/W ��7! d�/.�
ADDRESS
3528 BRISBAN STREET HARRISBURG PA 17111
PLEASE USE ORIGINAL FORM ONLY
Side 1
� 150561�140 1505610140 J �
REV-1500 EX Page 3 Ffle Number
Decedent's Complete Address: 2� 13 0966
DECEDENT'S NAME
MARY K. WAGNER
STREETADDRESS
4905 TRINDLE ROAD
CITY STATE ZIP
MECHANICSBURG PA 17050
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 16,320.89
2, Credits/Payments
A.Prior Payments
B.Discount 816.04
Total Credits(A+B) (2) 816.04
3. Interest
4, If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. (3)
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) 15,504.85
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: ...................................................................... ❑ X❑
b. retain the right to designate who shall use the property transferred or its income; ............................... ❑ X❑
c, retain a reversionary interest;or ................................................................................................ ❑ �
d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ X❑
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? ......... ❑ X❑
4, Did decedent own an individual retirement account,annuity or other non-probate property,which
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.
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 i;
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 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(1,2)[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, undei
Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption.
REV-1500 Discount, Interest and Penalty Worksheet
Discount Calculation
Total Amount Paid within three calendar months of the decedent's date of death: 16.320.89
Discount: 816.04
Interest Table
Year Days Delinquent Balance Due Interest
this time period this year this period
Before 1981
1982
1983
1984
1985
1986
1987
1988 throu h 1991
1992
1993 throu h 1994
1995 throu h 1998 ;
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
� 2011
TOTALS
Penalty Calculation
If the decedent's date of death was on or before March 31, 1993, insert the applicable amount:
Total Balance Due on January 17, 1996:
Penalty:
J 1505610240
REV-1500 EX
DecedenYs Social Security Number
�ecedent's Name: MARY K. WAGNER 1 9 5 0 7 7 0 5 7
RECAPITULATION
1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. •
2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. $ 3 1 3 5 . 4 8
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. 2 7 6 4 3 . 9 3
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . . . . 6. •
7. Inter-Vivos Transfers&Miscellaneous N n-Probate Property
(Schedule G) � Separate Billing Requested . . . . . . . 7. .
8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 1 1 0 7 7 9 . 4 1
9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . . 9• 1 9 7 3 . 5 0
10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule I) . . . . . . . . . . . . . 10. •
11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 1 9 7 3 . 5 0
12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 1 0 8 8 0 5 . 9 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 0 8 8 0 5 . 9 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)(1z)X•�_ 0 . 0 0 �5. 0 . 0 0
16. Amount of Line 14 taxable
at lineal rate X.0_ 0 . 0 0 16. 0 . 0 0
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 0 0 17. 0 . 0 0
18. Amount of Line 14 taxable
at collateral rate X.15 1 0 8 8 0 5 . 9 2 �g. 1 6 3 2 0 . 8 9
19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 1 6 3 2 0 . 8 9
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT �
Side 2
� 1505610240 1505610240 �
REV-1503 EX+(6-98)
SCHEDULE B
COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
MARY K. WAGNER 21 13 0966
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. PERSHING STOCK INVESTMENTS 83,135.48
TOTAL(Also enter on line 2,Recapitulation) 3 83 135.48
(If more space is needed,insert additional sheets of the same size)
REV-1508 EX+(6-98) '
SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS� a MISC.
INHERITANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
MARY K. WAGNER 21 13 0966
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointlyowned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. ACCOUNTS AT PSECU 26,049.00
2. COUNTRY MEADOWS REBATE 1,332.90
3. HIGHMARK INSURANCE REFUND 262.03
TOTAL(Also enter on line 5,Recapitulation) $ 27 643.93
(If more space is needed,insert additional sheets of the same size)
REV-1511 EX+(10-09)
pennsylvania SCHEDULE H
DEPARTMENTOFREVENUE FUNERAL EXPENSES AND
INHERITANCETAXRETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
MARY K. WAGNER 21 13 0966
DecedenYs debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. ST. TERESA'S CHURCH 100.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s) WAIVED
Street Address
City State ZIP
Year(s)Commission Paid:
2. AttomeyFees: CHARLES E. PETRIE 1,500.00
3. Family Exemption:(If decedenYs address is not the same as claimanYs,attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees: 373.50
5 Accountant Fees:
6. Tax Retum Preparer Fees:
7.
TOTAL(Also enter on Line 9,Recapitulation) S 1 973.50
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:
MARY K. WAGNER 21 13 0966
RELATIONSHIP TO OECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [Include outrightspousal distributions and transfers under
Sec.91 i6(a)(1.2).]
1. PATRICIA SCIRANKO Collateral 27,201.48
11525 ASBURY CHAPEL ROAD
HUNTERSVILLE, NC 28078
2. GEORGE F. KNOLL Collateral 27,201.48
211 EWE ROAD
MECHANICSBURG, PA 17055
3. MICHAEL W. KNOLL, JR. Collateral 27,201.48
934 WERTNILLE ROAD
ENOLA, PA 17025
4. JOHN J. KNOLL Collateral 27,201.48
348 HILLSIDE DRIVE
NEW CUMBERLAND, PA 17070
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE.
jI, NON-TAXABLE DISTRIBUTIONS:
A,SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B,CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $
If more space is needed,use additional sheets of paper of the same size.
- i �
,� LAST WILL AND TESTAME.NT
OF
MARY K. WACNER
I, MARY K. WAGNER, of 273Z Penbrook Avenue, Penbrook,
Dauphin County, Pennsylvania, being of sound mind, memory and
understanding, ,do make, .publ.ish and declare this to be my Last
Will and Testament, revoking hereby any prior Wills.
FIRST: I direct that the expenses of my last illness and
funeral shall be paid from my estate.
SECOND: I give and be.queath my household and personal
effects and other tangible personalty of like nature, together
with any insurance thereon, to my brothers, MICHAEL W. KNOLL, of
New Cumberland, Pennsylvania, and FREDERICK J. KNOLL, of Miami,
Florida, or to the survivor of them.
1• I give�� and bequeath Five Hundred ($500. UU)
Dollars each to my nephew, MICHAEL W. KNOLL, JR. , my nephew,
GEORGE F. KNOLL, my niece, PATRICIA A. KNOLL, and to my nephew,
JOHN J. KNOLL.
THIRD: All the rest, residue and remainder of my
estate, real,persona`1 and mi�c,ec�,, of whatsoever nature and
�'`� wheresoever situate I
brothers, MICHAEL W. KNOLLeandeFREDERICKbJ�KNO�;Lunto my
� FOURTH: The interests of the beneficiaries under this
my Will shall not be subject to anticipation or to voluntary or
involuntary alienation.
FIFTH: All Federal, State and other death taxes that
may be assessed because of my death with respect to the property
forming my gross estate for tax purposes, whether or not passing
under this my Will, shall be paid from the principal of my
residuary estate.
Executor shallHhaventhedfallowin the powers granted by law, my
g powers:
1. Comprvmise. To compromise claims and controversies.
2. Sell, Exchan�e or Le�ase. To sell at publ.ic or
private sale, to exchange or to lease or an
real or personal property for such prices and upon�such termsaas
my Executor deems proper, and to give o�tions for such sales,
exchanges or leases.
, 3. Invcstments. To accept in kind, retain, invest
and reinvest in any orm o property, including the capital stock
of my corporate fiduciary, without being limited to legal invest-
ments and without regard to any principle of diversification, risk
or productivity; and to exercise all rights of ownership and to
take all action that an absolute owner might or could take in
respect to such investments.
-�� �
_^ 4. D�is`trib�ution. To make distribution in cash
or in kind, to postpone is r.i uti:on by agreement with a
beneficiary, and to distribute �articles of tangible personalty
to a minor or to any person to ho:ld for a minor.
SEVENTH: I nominate, constitute and agpoint my
brother, MICHAEL W. KNOLL, Executor of this my Will.
l. Shauld my brother, MICHAEL W. KNOLL, fail to
serve or to continue to serve as Executor, I designate and appoint
my nephew, MICHAEL W. KNOLL, JR. , as substitute or successor
Executor of this my Will.
2. My Executor shall not be required to furnish
a bond in any jurisdiction, and if a bond is nevertheless required,
it shall be without surety.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal this �E� da•y of October, 1�972, at the end hereof, composed
in all of two pages.
� . . 'i ' � . . � (SEAL)
Mary K. gner
�"-'� SIGNED, SEALED, PUBLISHED and DECLARED by the above named Testatrix,
MARY R• t�A�NER, as and for her Last Will :and Testament, in the
p�'�sence of us, who,at her request, in her presence and• in the
presence of each other, all being present at the same time, have
hereunto set out hands as witnesses.
.
Name ' � � Address' . . - "
� � �.�
a�. .
Name �i � � . � .
;, Address� .���°-'�`� . . ��. .
,
�
Name Address � '-
� �
: FIRST CODICIL
OF
LAST WII.,L AND TESTAMENT OF MARy g. WAGNER
I, Mary K. Wagner, of Harrisburg, Dauphin County, Pennsylvania, being of sound mind,
memory and understanding, do make, post and declare this to be a First Codicil to my Will bearing
date the 5�'day of October, 1972.
Item I: I hereby restate Article 7`�to read as follows, viz:
"I nominate, constitute and appoint my brothers, Michael W. Knoll,
Sr. and Frederick J. Knoll as Executors of my Will.
(1) If either of my brothers, Michael W. Knoll, Sr, or Frederick J. Knoll should
fail to serve or continue to serve as an Executor, I designa.te and appoint my
nephew, Michael W. Knoll, Jr. as a substitute or successor executor.
(2) Except as set forth herein, I ratify, confirm and republish my Last Will and
Testame�t bearing date the 5°i day of October, 1972, together with this First
Codicil, as and for My Las`t Will."
TN WITNESS WHEREOF, I have hereunto set my hand and seal this
1998, at the end hereof composed on one 1 a e. � � day of July,
� )Pg
�Gi` (SEAL)
Mary K. agner
Signed, sealed, published and declared by the above-named Testatrix, Mary K. Wagner, as
and for her Last Will and Testament, in the sight and presence of us, who at her request, in her sight
and presence, and in the sight and presence of each other, have hereunto subscribed our names as
witnesses.
4 ��'�7, �30�s sT
wl�ss �'�R'�'s.����� l'� I7/�.�-.�/�x�'
ADDRESS
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VVITNESS �-gU'���� 17!u 3 � 1�33
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WITNES5 / �F 3
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