HomeMy WebLinkAbout12-23-13 (2) '
REV-'1588 a lu"o} 1505610140
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number PO PO BOX 260601 2 Z 1 3 0 5 7 0
Harrisburg,PA 17128.0501 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
0 1 0 6 2 0 0 8 1 1 1 8 1 9 2 4
Decedent's Last Name Suffix Decedent's First Name MI
F R Y G L E N N E
(If Applicable)Ender Surviving Spousa's Informafion Below
Spouse's Last Name Suffim 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 Return ❑ 2.Supplemental Return ❑ 3.Remainder Return(date of death
prior to 12-13.62)
❑ 4.Limited Estate ❑ 4a.Future Interest Compromise(date of ❑ 5.Federal Estate Tax Return Required
death after 12-1282)
® 6.Decadent Died Testate ❑ 7.Decedent Maintained a Living Trust &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.O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
D 0 U G L AS G M IL L E R 71 x' 249 230.!,3
O m n
RE OF WIL4 -USE 01,47 Z,7
M n r,
First line of address a r } Cl
Cn
- o c
I R W I N & M c K N I G H T P CCD ;
Second line of address
s �. r rn
6 0 W E S T P 0 M F R E T S T R E E T
City or Post Office State ZIP Code � DATE FILED
C A R L I S L E P A 1 7 0 1 3 - 3 '2 2
Corresponden rs e-mail address:
Under psnahies 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 We,correct and complete.Declaration of preparer other than the personal representative Is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSO�,RES oNS�LE FOR FfLING RETURN DATE
AD
65 KISSME ROAD NEWVILLE PA 17241
SiGNWE OF REP ER i XHAN REPRESENTATIVE DA /
ADDRESSO
60 WES POMFRET STREET CARLISLE PA 17013
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610140 1505610140
G
1505610240
I
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 and Notes Receivable(Schedule D) .. . ... .... ... .. .. .. .. .. .. . 4. `
5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E).. .. . .. 5, 2 9 0 6 6. 6 1
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested ... .... 6.
7. Inter-Vivos Transfers&Miscellaneous No -Probate Property
(Schedule G) Separate Billing Requested .. .. ... 7. 3I
8. Total Gross Assets(total Lines 1 through 7) 8. 2 9 0 6 6 , 6 1 1
9. Funeral Expenses and Administrative Costs(Schedule H) .............. .... 9. 4 8 3 1 . 9 1
10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule q ............. 10.
11. Total Deductions(total Lines 9 and 10) •.....•...•..•..........•..,• .. 11. 4 8 3 1 . 9 1
12. Net value of Estate(lane 8 minus Lure 11) ............................ 12. 2 4 2 3 4 . 7 0
13. Charitable and Governmental SequestslSec 9113 Trusts for which
an election to tax has not been made(Schedule J) ...................... 13.
14. Net Value Subject to Tax(Line 12 minus tine 13) ...................... 14. 2 4 2 3 4 . 7 0
TAX CALCULATION-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.0_ 0 . 0 0 15. 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 n. 0 . 0 0
18. Amount of Line 14 taxable
at collateral rate X.15 2 4 2 3 4 . 7 0 18. 3 6 3 5 . 2 1
19. TAX DUE ...................................................... 19. 3. 6 3 5 . 2 1
20. FILL IN THE OVAL If YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑
Z
Side 2
1505610240 1505610240 J
i
1t —
1 REV•1500 EX Page 3 File Number
Decedent's Complete Address: 21 13 0570
DECEDENTS NAME
GLENN E. FRY
STREET ADDRESS
442 WALNUT BOTTOM ROAD
ctn STATE ZfP
CARLISLE PA 17013
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 3,635.21
2. CreditslPayments
A.Prior Payments
B.Discount
Total Credits(A+B) (2) 0.00
3. Interest
(3)
4, If line 2 is greater than Une t+Lim 3,enter the difference.This is the OVERPAYMENT.
FYI in oval on Page$Line 20 to request a refund. (4) 0.00
5. If Una 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 3,635.21
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; ............................... ❑ IN]
c. retain a reversionary interest;or ................................................................................................ ❑
d. receive the promise for life of either payments,benefits or care? .........._........................................... ❑ M
2. If death occurred after December 12,1982,did decedent transfer property within one year of death
without receiving adequate consideration? ....................................................................................... ❑
3. Did decedent own an"intrust fot'or payable-upon-death bark account or security at his or her death? ......... ❑
4. Did decedent own an individual retirement accourd,annuity or other non-probate property,which
contains a beneficiary designation?........_........................................................................................ ❑ n
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
"or 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
i percent(72 P.S.§9116(a)(1.1)(]J.
or 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
12 P.S.§9116(a)(1.1)(ii)j.The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and
ling a tax return are still applicable even if the surviving spouse is the only beneficiary,
or 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 chili 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)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+(08-12)
pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN CASH, BANK DEPOSITS & MISC.
RESIDENT DECEDENT PERSONAL PROPERTY
ESTATE OF:
GLENN E. FRY FILE NUMBER:
21 13 0570
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION VALUE AT DATE
1. ACNB BANK-CLASSIC MONEY MARKET ACCOUNT#1645900 OF DEATH
5,541.08
2. ACNB BANK-CHECKING ACCOUNT#2198975
3,732.28
3. SOVEREIGN BANK-CHECKING ACCOUNT#2891027817
7,876.48
5. SOVEREIGN BANK-IRA#2898213158
11,916.77
TOTAL(Also enter on Line 5,Recapitulation) $
If more space is needed, use additional sheets of paper of the same size. 29 066.61
REV-1511 EX+(1D-De)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND `
INHERITANCE TAX RETURN ADMINISTRATNE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
GLENN E. FRY 21 13 0570
Decedents debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. EGGER FUNERAL HOME 2,189.91
B. ADMINISTRATIVE COSTS:
1. Persona(Representative Commissions:
Name(s)of Personal Represenffi6ve(s)
Sheet Address
City State ZIP
Year(s)Commission Paid:
2, AtiomeyFees: IRWIN &McKNIGHT, P.C. 2,000.00
1 Family Exemption:(If decedents address is not The same as claimants,ate explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. pmbateFees: REGISTER OF WILLS 148.50
5 Accountant Fees:
6. TaXRetumPmparerFees: PATRICIA A. ROSENDALE, CPA 375.00
T REGISTER OF WILLS-FILING FEE 30.00
8. REGISTER OF WILLS-FILING FEE PETITION FOR CITATION 6150
9. SOVEREIGN BANK-DATE OF DEATH VALUATION 20.00
10. REGISTER OF WILLS-SHORT CERTIFICATE 5.00
TOTAL(Also enter on Line 9,Recapitulation) $ 4,831.91
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:
GLENN E. FRY 21 13 0570
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 linctude outright spousal distributions and transfers under
Sec.9116(a)it 2).)
1. LOVE F. BAKER Collateral 3,46210
65 KISSME ROAD 117TH REMAINDER
NEWVILLE, PA 17241
2. SETH N. FRY Collateral 3,462.10
PO BOX 357 117TH REMAINDER
MARQUETTE, Mf 49855
3. CLARENCE W. FRY, II Collateral 3,462.10
28 PARSONAGE STREET 117TH REMAINDER
NEWVILLE, PA 17241
4. JOEL D. FRY Collateral 3,462.10
15 LIGHTNER ROAD 117TH REMAINDER
LANDISBURG, PA 17040
5. LUKE S. FRY Collateral 3,462.10
1688 WALNUT BOTTOM ROAD 117TH REMAINDER
NEWVILLE, PA 17241
6. MARK R. FRY Collateral 3,462.10
11 COUNTRY ROAD 117TH REMAINDER
CARLISLE, PA 17015
7. HOPE F. FRY(ESTATE)C/O IRWIN&MoKNIGHT, P.C. Collateral 3,462.10
60 WEST POMFRET STREET 117TH REMAINDER
CARLISLE, PA 17013
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE,
M 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 11-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.
1
LAST WILL AND TESTAMENT
I, GLENN E. FRY, of Upper Frankford Township, Cumberland County, Pennsylvania,
declare this to be my Last Will and Testament and revoke any Will or Codicil previously made by
me.
ITEM I: I direct that all my just debts (except as may be barred by a Statute of Limitations)
and my funeral expenses(including my gravemarker and expenses of my last illness) shall be paid
from my residuary estate as soon as practicable after my decease as a part of the administration of
my estate.
ITEM II: I bequeath those articles of my household furniture and furnishings and those
articles of my personal effects and personal property as set forth in a separate memorandum(which
is signed'by me, dated and makes specific reference to this Will and memorandum, which I shall
place with my Will or deposit with my attorney),to the persons therein designated.
ITEM III: I devise and bequeath the residue of my estate of every nature and wherever
situate in equal shares to such of my nephews and nieces (who are children of my brother Clarence
W. Fry),CLARENCE.W:FRY11 JbtL'D:FRY,LUKE S.-FRY;`MARK K. VJR- Y;.HOPE F.FRY,
SETH N:FRY, and LOVE F.BAKER,as shall survive me by thirty(30)days.
ITEM IV: Should any of my nephews or nieces, CLARENCE W. FRY 1I, JOEL D. FRY,
LUKE S. FRY, MARK K. FRY, HOPE F. FRY, SETH N. FRY, and LOVE F. BAKER,
predecease me or die on or before the thirtieth day following my death but leaving descendants who
so survive me, such descendants shall receive,per stirpes, the share that such predeceased nephew
or niece would have received had he or she so survived me.
ITEM V: If any property passes outright (either under this Will or otherwise) to a minor
(which shall be defined as anyone under twenty-one (21) years of age) and with respect to which I
� �, � 7 1
COMMONWEALTH OF PENNSYLVANIA .:
:ss.
COUNTY OF CUMBERLAND
I, GLENN E. FRY,the Testator whose name is signed to the attached or foregoing instrument,
having been duly qualified according to law,do hereby acknowledge that I signed and executed the
instrument as my Last Will; and that i signed it willingly and as my free and voluntary act for the
purposes therein expressed. y' p
c� j G 7f (SEAL)
GLENN E.FRY - _ . ..
Swom to or affirmed and acknowledged ]:EV al seat
before me by ��n E• the Nictwte Jrt,Nola aubrc
tatot, y a cu
this `� da of phesAug. 1s,
Notary P lic
COMMONWEALTH OF PENNSYLVANIA
: ss.
COUNTY OF CUMBERLAND
We, A F 1'Y and �= the witnesses whose
names are signed to the attacW or foregoing instrument, being qualified according to law,do
depose and say that we were present and saw the Testator sign and execute the instrument as his
Last Will; that the Testator signed willingly and executed it as his free and voluntary act for the
purposes therein expressed; that each subscribing witness in the hearing and sight of the Testator
signed the Will as a witness; and that to the best of our knowledge the Testator was at the time
eighteen(18)or more years of age and of sound mind and under no constraint or undue influence.
Swom to or a ed and subscribed to
befl me by Fn/ and Notarial seat
wi esses,this Whole J.Kellen Nasry���
da of_ 2001. gNppansbu�on E ices Aug. 1 ,2001W
y, �_, My Commission Expires Aug. 1 a,2003
--N4tk Public
4
AC NB
BANK
Uy �
'1 it i
August 8,2013
wic1L,V16Ni'
cagy ntnctS
Irwin&McKnight PC
Attn: Douglas G Miller
60 W Pomfret St
Carlisle PA 17013
RE: Estate of Glenn E Fry
Dear Mr. Miller:
The following information is being provided as per your request:
Acct. Type Account No. Balance as of Ownership
7/31/08 Date
Opened/Joint
Classic 1645900 $5,541.08 Individual
Money 3/23/07
Market
Account
Checking Plus 2198975 $3,732.28 Individual
6/10/05
Inquiries concerning ACNB Corporation stock information should be directed to the Registrar and Transfer Company
at 1-800-368-5948. If you need any additional information,please contact me at(717)339-5122.
Sincerely,
Barb+Bank
ACN
Deposit Serve s Representative II
acnb.com•acnbbusiness.com• P.O.Box 3129,Gettysburg,PA 17325 •Phone 717.334.3161 •Toll Free 1.888.334.ACNB(2262)
S®vereign I , _
Court Ordered Processing\Decedents- MAl-MB3-02-10 - P. O.Box 841005 - Boston,MA 02284
E
b
`s
August 13, 2013
5
EIVE®
2 Douglas G. Miller
Irwin & McKnight AUK 2013 I'
� West Pomfret Professional Bldg '
F crGW�
60 West Pomfret St. LAWOF
Carlisle, PA 17013-3222
RE: Estate of Glenn E. Fry
Date of Death: 01/06/2008
5
Dear Douglas G. Miller:
Per your request, enclosed please find the account information as of the date of death
for the above-named decedent. For your information, accrued interest is not included in
the date of death balance.
g
Please feel free to contact me if I can be of any further assistance.
9
Very trul your '
r% ?
Ashley Nobrega
[COP Specialist j
617-514-5189
i
I
Sovereign Bank
ESTATE OF Glenn E. Fry
SOCIAL SECURITY#: 188-32-4406
DATE OF DEATH: January 6, 2008
Account M 2891027817 Type: Checking Open date: 1/17/1984
In the name of. Gleen E Fry
Date of Death Balance: $7,876.48
Int.(YTD)from 1/1/2008 to 1/6/2008 $0.00
Accrued interest to date of death: $0.06
Other Info:
Account#: 2898213158 Type: IRA CD Open date: 2/7/2002
In the name of: Gleen E Fry
Date of Death Balance: $11,916.77
Int.(YTD) from 1/1/2008 to 1/6/2008 $0.00
Accrued interest to date of death: $8.67
Other Info:
Page 1 of 1
15 Big Spring Avenue
NEWVILLE, PENNSYLVANIA 17241
F. CHARLES EGGER, Supervisor 717-776-3414 FRANK C. EGGER, Funeral Director
January 17,2008
Funeral Bill for Glenn Fry
Date of Service January 10, 2008
Professional Cremation Services $1,750.00
10 Death Certificates $6.00 a piece $60.00
Clergy Offering $75.00
Organist $40A0
Sentinel Obituary $74.00
Patriot Obit 133,67
Alter Flowers $5724
Total D$2,189-91
p�