HomeMy WebLinkAbout02-20-14 (3) 1505610143
-J REV-1500 Extol-11) Q., OFFICIAL USE ONLY
PA Department of Revenue pennsylvania County code Year File Number
Bureau of Individual Taxes DEPARTMENT OF REVENUE
PO BOx.280601 INHERITANCE TAX RETURN 21 14 00100
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
03 29 2013 11 01 1920
Decedent's Last Name Suffix Decedent's First Name MI
KU14ML MARTHA L
(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
Original Return 2. Supplemental Return 3. Remainder Return(Date of Death
FxJ 1. Ori
g ❑ � Pnor to 12-13-82)
4. Limited Estate 4a,Future Interest Compromise 5. Federal Estate Tax Return Required
El (date of death after 12-12-82)
O6, Decedent Died Testate 7• Decade ntIn s j Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) rrft��r
9. Litigation Proceeds Received El 10-bSNOueeni2 31. land(Da95)f Death 11,(Atta h to tax under Sec.9113(A)
T (Attach Schedule O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
DAVID J LENOX 717 271 175 -,,-f
x- -ED
REGISTER OF ICLS,USE ONLY D
CD
First Line of Address
C
8 TRISTAN DRIVE SUITE 3
� � ✓- a3
Second Line of Address
Y � -
DATE FILED
City or Post Office State ZIP Code
DILLSBURG PA 17019
Correspondent's e-mail address:
Under penalties of perjury,I declare that.I have examined this return,including accompanying schedules and statements,and i the best r as knowledge and belief,
it is true,correct and complet .Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNA SON S ONFILI RE TURN DATE
Ray A. Kunkel
ADDRESS(
361 Martingale Drive Camp Hill PA 17011
SIGN ZPZR OT THAN REPRESENTATIVE DATE -
David J. Lenox
ADDRESS
8 Tristan Drive, Suite 3, Dillsburg, PA
Side 1
1505610143 1505610143 J
J 1505610243
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: Kunkel, Martha L.
RECAPITULATION
1. Real Estate(Schedule A)....................................................................................... 1.
2. Stocks and Bonds(Schedule B).............................................................................
2. 1,392 . 00
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3.
4. Mortgages&Notes Receivable(Schedule D).....................................:.................... 4.
5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 4 ,235 . 00
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 3,217 . 15
7: Inter-Vivos Transfers&Miscellaneous Noq Probate Property
(Schedule G) u Separate Billing Requested............ 7.
8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 8,844 . 15
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 1,393. 50
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10.
11. Total Deductions(total Lines 9 and 10)................................................................ 11. 1,393 . 50
12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 7,450 . 65
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. 7 , 450 . 65
TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116 15 0 . 00
(a)(1.2)X.00
16. Amount of Line 14 taxable 7 ,450 . 65 16. 335 . 28
at lineal rate X .045
17. Amount of Line 14 taxable 0 . 00 17. 0 . 00
at sibling rate X.12
18. Amount of Line 14 taxable 0 . 00 18. 0 . 00
at collateral rate X.15
19. TAX DUE................................................................................................................ 19. 335 .28
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑
Side 2
. 1505610243 1505610243
REV-1500 EX Page 3 File Number 21-14-00100
Decedent's Complete Address:
DECEDENT'S NAME
Kunkel, Martha L.
STREET ADDRESS
Church of God Home
801 N. Hanover St.
CITY ZIP
Carlisle STATE PA 1701.3
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) 335.28
2. Credits/Payments
A. Prior Payments
B. Discount 0.00
Total Credits(A +B) (2) 0.00
3. Interest (3) 0.76
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) 336.04
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;............. ............... .......... ................ 1-1 N1
b. retain the right to designate who shall use the property transferred or its income;...................._.......... ❑ nX
c. retain a reversionary interest;or................... .............—........._......................................................... El Y
d. receive the promise for life of either payments,benefits or care?............................................................
2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration?..................._..... ....................___...... ❑ F
3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... 1:1 nx
4. Did decedent own an individual retirement account,annuity,or other non-probate property which
contains 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 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)].
0 it
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)(13)]. 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.
I
Rev-1503 EX+(6.98)
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Kunkel, Martha L. 21-14-00100
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
VALUE AT DATE
ITEM CUSIP DESCRIPTION UNIT VALUE OF DEATH
NUMBER NUMBER
1 24 shares of Prudential Stock: 58.00 1,392.00
TOTAL(Also enter on Line 2, Recapitulation) 1,392.00
(If more space is needed,additional pages of the same size)
Form PA-1500 Schedule B(Rev.6-98)
Copyright(c)2002 form software only The Lackner Group, Inc.
Rev-1508 EX+(11.10) SCHEDULE E
pennsylvania CASH, BANK DEPOSITS, & MISC.
DEPARTMENT NCETA RETURN PERSONAL PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Kunkel, Martha L. 21-14-00100
Include 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 Refund from Church of God Home: 4,235.00
TOTAL(Also enter on Line 5,Recapitulation) 4,235.00
(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)
Rev-1509 EX+(01-10)
pennsylvania SCHEDULE F
DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Kunkel, Martha L. 21-14-00100
If an asset was made joint within one year of the decedent's date of death,It must be reported on schedule G.
SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Ray A. Kunkel 361 Martingale Drive Son
Camp Hill, PA 17011
B.
C.
JOINTLY OWNED PROPERTY:
DESCRIPTION OF PROPERTY %OF DATE OF DEATH
LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD'S VALUE OF
ITEM VALUE OF ASSE DECEDENT'S INTEREST
NUMBER FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR INTEREST
TENANT JOINT JOINTLY-HELD REAL ESTATE.
1 A 2011 M&T Bank Account No.9841407001: 6,434.30 0.500% 3,217.15
TOTAL(Also enter on Line 6,Recapitulation) 3,217.15
(If more space is needed,additional pages of the same size) Form PA-1500 Schedule F(Rev.01-10)
Copyright(c)2010 form software only The Lackner Group,Inc.
REV-1511 EX+(10-09) SCHEDULE H
pennsylvania
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF r21-14-00100 NUMBER
Kunkel, Martha L.
Decedent's debts must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s)attached 500.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zio
Year(s)Commission Paid
2. Attornev's Fees David J. Lenox 750.00
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation)
Claimant
Street Address
City State ZiD
Relationshio of Claimant to Decedent
143.50
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
I
7. Other Administrative Costs
TOTAL(Also enter on line 9, Recapitulation) 1,393.50
Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev. 10-09)
REV-1513 EX+(01-10)
pennsylvania SCHEDULE. J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Kunkel, Martha L. 21-14-00100
RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NAME AND ADDRESS OF DECEDENT
NUMBER PERSON(S)RECEIVING PROPERTY Not Lis s (Words) ($$$)
TAXABLE DISTRIBUTIONS [include outright spousal
I. distributions,and transfers
under Sec.91 16 a 1.2
1 Alan R. Kunkel Son one-half 3,725.33
1929 Sandee Cresent residuary estate
Virginia Beach,VA 23454
2 Ray A. Kunkel Son one-half of 3,725.33
361 Martingale Drive residuary estate
Camp Hill, PA 17011
Total 7,450.66
Enter dollar amounts for distributions shown above on lines 15 through 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 SHEET
Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10)
d t
LAST WILL AND TESTAMENT
OF
MARTHA. L. KUNICEL
L. E, <- L, of I055F Allendale Road,
I, MARTHA
Meadowood Apartments, Mechanicsburg, (Upper Allen Township),
Cumberland County, Pennsylvania, make, publish and declare this as and
for my Last Will and Testament, hereby revolting all other Wills and
Codicils heretofore made by me.
FIRST: I direct that all inheritance, estate, transfer, succession
and death taxes, as well as my just debts and funeral expenses, of any kind
whatsoever, which may be payable by reason of my death, shall be paid
out of the principal of My estate as the same can conveniently be done.
SECOND: I give, 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, as follows:
(a) Fifty percent (50%) thereof unto my son, RAY A. KUNKEL,
of Boiling Springs, Pennsylvania, per stirpes;
(b) Fifty percent (50%) thereof unto my son, ALAN R. KUNKEL,
of Virginia Beach, Virginia, per stirpes;
THIRD: In addition to all powers granted to them by law and by
other provisions of this Will, I give the fiduciaries acting hereunder the follow-
ing powers, applicable to all property, exercisable without court approval and
effective until actual distribution of all property:
(A) To sell at public or private sale, or to lease, for any period of
time, any real or personal property and to give options for sales, exchanges or
leases, for such prices and upon 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.
(B) To partition, subdivide, or improve real estate and to enter
into agreements concerning the partition, subdivision, improvement, 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 investments
authorized for Pennsylvania fiduciaries, 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 Federal and
other tax laws, including, but not necessarily being limited to, personal income,
gift and estate or inheritance tax laws.
(G) To make distributions to my herein named beneficiaries in
2
cash or in kind or partly in each.
(H) To borrow money from themselves or others in order to pay
debts, taxes, or estate or trust administration expenses, to protect or improve
any property held under my will, 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 provided for by the plan or the law.
FOURTH: I nominate and appoint RAY A. KUNICEL
Executor, of this, my Last Will and Testament. In the event of the death,
resignation or inability to serve for any reason whatsoever of RAY A.
ICUNICEL, I nominate and appoint ALAN R. ICUNICEL, Executor, of this, my
Last Will and Testament. I direct that my Executor and his successors, shall
not be required to post security or a bond for the performance of their duties
in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to
this, my Last Will and Testament, this day of September, 2003.
(SEAL)
MARTHA L. ICUNICEL
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.
Address Name
Address noO Name
4
PRU Historical Prices I Prudential Financial, Inc. Comm Stock - Yahoo! Finance Page 1 of 2
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82.26 &0.46(0.56%) 3:59PM EST I After Hours:82.24 40.02(0.02%)4:07PM EST-Nasdaq Real Time Price
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Set Date Range
OO Daily
Start Date: Mary 1� 2013 Eg.Jan 1,2010 Weekly Susie Esposito
End Date: Mary 31 2013 O Monthty VANGUARaDING"SP%CE tam
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First I Previous Next I Last
Prices yw`
Date Open High Low Close Volume Adj Close'
Mar 28,2013 59.01 59.30 58.72 58.99 2,246,000 58.00
Mar 27,2013 58.94 59.20 58.58 59.11 2,026,200 58.12
Mar 26,2013 59.06 59.61 58.60 59.59 2,422,300 58.59
Mar 25,2013 59.02 59.32 57.96 58.64 2,452,100 57.66
Mar 22,2013 58.59 58.90 58.21 58.75 2,350,600 57.76
Mar 21,2013 59.04 59.13 58.26 58.33 2,784,900 57.35
Mar 20,2013 59.98 60.10 59.42 59.60 2,594,000 58.60
Mar 19,2013 59.74 60.05 58.93 59.42 5,164,300 58.42 t
Mar 18,2013 59.38 59.99 59.00 59.40 2,647,900 58.40 f
Mar 15,2013 59.89 60.60 59.76 60.41 3,344,600 59.40
Mar 14,2013 60.05 60.18 59.60 60.18 2,501,900 59.17
Mar 13,2013 60.09 60.22 59.50 59.69 2,338,700 58.69
02013 Ttx Vega Gnus
Mar 12,2013 60.19 60.33 59.56 59.87 4,443,500 58.87 .
Mar 11,2013 59.40 60.49 59.30 60.41 4,004,700 59.40 ObUf.p
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Mar 8,2013 56.62 59.71 58.52 59.60 5,027,700 58.60 V rigumd"
Mar 7,2013 57.03 58.45 57.00 58.23 4,426,200 57.25
Mar 6,2013 57.20 57.57 56.68 56.95 2,887,400 55.99
Mar 5,2013 55.86 57.59 55.68 56.76 3,934,000 55.81
Mar 4,2013 54.64 55.45 54.55 55.43 1,970,400 54.50
Mar 1,2013 55.10 55.44 54.29 54.98 3,150,900 54.06
Close price adjusted for dividends and splits.
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... ... .......
i X
98414070011 M&T CLASSIC CHECKING WIINTEREST AUG.08-SEP.0 6,2013 1 OF I
00 0 06117H NM 017
000004451 FIDS1549DO1709061309 05 000000 40485
RAY A KUNKEL
361 MARTINGALE DR
CAMP HILL PA 17011
INTEREST EARNED FOR STATEMENT PERIOD 0.04 MECHANICSBURG
INTEREST•JPAID YEAR TO DATE 0.42
ACCOUNT SUMMARY
.... .......
B
- 'bTHER::ADO TIONS: STL
NO. I AMOUNT NO. AMOUNT NO. AMOUNT
6,434.30 OT— 0.00 of 0.00 1 1 6,434.34 0.04 0.00-
ACCOUNT ACTIVITY
:POSTING.::.
. . .... ... ...... DE;
P.O..S.I.. kREST C HEC KS:&�OT
OTHER 6t: - rP . 4
........
08-08-13 BEGINNING BALANCE $6,o434.30
09-A3-13 09-A3-13 INTEREST PAYMENT 0.04
09-03-13 CLOSEOUT 6,434.34 0.00
ENDING BALANCE $0.00
4.
O
ANNUAL PERCENTAGE YIELD EARNED = 0.00 X
YOU HAVE THE FREEDOM To USE YOUR M&T DEBIT CARD THE WAY YOU WANT AT THE
4 REGISTER- CHOOSING EITHER "CREDIT" OR "DEBIT'*- AND YOU WILL NOT BE CHARGED ANY
8 TRANSACTION FEES* ON YOUR PURCHASES IN THE U.S., EVEN WHEN YOU GET CASH BACK!
*M&T DOES NOT CHARGE FEES FOR USING YOUR "&T DEBIT CARD FOR PURCHASES IN THE
'U.S.; HOWEVER, FEES WILL APPLY IF YOU USE YOUR CARD OUTSIDE THE U.S., INCLUDING
ONLINE PURCHASES WITH A MERCHANT LOCATED OUTSIDE OF THE U.S. IN ADDITION, OTHER
FEES, INCLUDING OVERDRAFT FEES, APPLY TO YOUR DEPOSIT ACCOUNT ACCORDING TO THE
TERMS OF YOUR ACCOUNT.
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