HomeMy WebLinkAbout03-17-14 1505611185
JREV-1500 EX(02-11)(FI) ppFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau oflndividualTaxes INHERITANCE TAX RETURN 21 7�3 0692
PO BOX 280601
Harrisburs,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number
Date of Death MMDDYYYY Date of Birth MMDDYYYY
06172013 06091915
DecedenYs Last Name
Suffix DecedenYs First Name M I
KAPP
AARON �
(If Applicable) Enter Surviving Spouse's Information BeloSuffix Spouse's First Name M�
Spouse's Last Name
Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
_ _ REGISTER OF WILLS
FILL IN APPROPRIATE BOXES BELOW
� � 2. Supplemental Return � 3. Remainder Return(Date of Death
1. Original Return Prior to 12-13-82)
� ❑ 4a. Future Interest Compromise(date of ❑ 5. Federal Estate Tax Return Required
4. Limited Estate death after 12-12-82)
� 7. Decedent Maintained a Living Trust � 8. Total Number of Safe Deposit Boxes
6. Decedent Died Testate � �Attach Copy of Trust.)
(Attach Copy of Will) ❑
� 10. S ousal Poverty Credit(Date of Death 11. Election to Tax under Sec.9113(A)
9. Litigation Proceeds Received � P Attach Schedule 0)
Between 12-31-91 and 1-1-95) �
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIADa�me Tel2phoOne NUmber BE DIRECTED TO:
Name
KEITH 0 • BRENNEMAN 717-697-8528 `"� ��
-,n',--.}
REGISTER OF�ICL�,9 USE ONL� �`��`- -
.- �, �,;CuJ
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fi�I -' •� L J 's"j
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First Line of Address �;t' � ' '-�
`� ::��
��.: .. :, "� _ --r�
44 WEST MAIN STREET ;->���"" ' � `::;�J
;- ,
�`�, '� `'f �i
Second Line of Address � -.-:, .-n
"�Y' `�
c..�..'
DATE FILED
City or Post Office State ZIP Code r
MECHANICSBURG PA 17055
CorrespondenYs e-mail address:
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 ali information of which preparer haDs any knowledge.
SIGNATURE OF P SQJ�I RESPONSIBL�FOR I ING RETURN U,7 /.1 �""D! "
(�-G, L �
ADDRESS 15 BONWOOD DRIVE, MASHPEE, MA 02649
DAVID L • KAPP , EXECUTOR ATE
SIGN�T RE OF PREPARER OTHER THAN REPRESENTATIVE � •
�
ADDRESS 44 WEST MAIN STEET, MECHANICSBURG
KEITH 0 • BRENNEMAN , ESQUIRE pA, 17055
PLEASE USE ORIGINAL FORM ONLY
Side 1 �
� 15�5611185 15�5611185
OM4647 3.000
� 1505611285
REV-1500 EX(FI) DecedenYs Social Security Number
459-�9-3297
Decedents Name
KAPP AARON �
RECAPITULATION
. . . . � � •0�
1. Real Estate(Schedule A) • • • • • • • • • • • • • � ' ' ' ' ' ' ' ' ' �
2. Stocks and Bonds(Schedule B). . . . . . . . . . . . . . . .
. . . . . . . . . 2. 71,459 •73
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C). , , . . 3.
� •��
4. Mortgages and N6tes Receivable(Schedule D) . . . . . . . . . . . . . . . . . 4. � •��
Schedule E . , , . 5. 8 9,8 7 8 •8 3
5. Cash, Bank Deposits and Miscellaneous Personal Property( ) .
6. Jointly Owned Property(Schedule F) � Separate Billing Requested , , , , 6.
o .ao
7. Inter-Vivos Transfers&Miscellaneous No�robate Property 7 � .0�
(Schedule G) Separate Billing Requested .
8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . g, 161,3 3 8 • 5 6
g. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . .
, 9. 7,820 • 05
10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule I) , , , , . . . . . 10.
4 ,355•91
11. Total Deductions(total Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . 11. 12,17 5 • 9 6
12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . 12. 14 9,16 2 • 6�
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 7,4 5 8 -14
an election to tax has not been made(Schedule J). . . . . . . . . . . . . . . . 13.
14. Net Value Subject to Tax(Line 12 minus Line 13) . . . . . . . . . . . . . . . 14. 141'7�4 • 4 6
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers un�er Sec.9116 � • ��
(a)(�.2)x.o- 0 • DO �5.
16. Amount of Line 14 t xable 6,37 6 •7 0
at�inea�rate x.0 4� 141,7 0 4 • 4 6 �6.
17. Amount of Line 14 taxable � •��
at sibling rate X.12 � •0 0 ��•
18. Amount of Line 14 taxable � •0 0
at collateral rate X.15 � •0 0 18.
19. TAXDUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. 19. I�,376 -70
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT �
Side 2
� 15�5611285 1505611285 �
OM4648 3.000
File Number
REV-1500 EX(FI) Page 3
DecedenYs Complete Address: 21 13 0 6 9 2
DECEDENTS NAME
KAPP AARON �
STREETADDRESS
7 � MIDDLETON TOWNSHIP
CUMBERLAND COUNTY STATE Z1P
cirv
CARLISLE PA ],7013-
Tax Payments and Credits: 6,3?6 •7 0
1. Tax Due(Page 2,Line 19) �1�
2. Credits/Payments
A. Prior Payments 5,8�� •��
e. �iscount 290 •00 6�090 •00
Total Credits(A+B) (2)
3. Interest �3� O • �0
4. If Line 2 is greater tharr Line 1+Line 3,enter the difference.This is the OVERPAYMENT. O . O O
Fill in box on Page 2,Line 20 to request a refund. �4�
5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (51
286 •70
Make check payable to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN"X"IN THE APPROPRIATE BLOCKS
Yes No
1. Did decedent make a transfer and: X
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 . . . . . . . . .
c. retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . : � �
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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . � �
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 ❑ �
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
IF THE ANSWER TO ANY OF THE ABOVE QUES710NS 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)j.
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.39116 (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)j.
• 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)].
� The tax rate imposed on the net value of transfers to or for the use of the decedenYs siblings is 12 percent[72 P.S.§9116(a)(1.3)]. A sibiing is defined,
under Section 9102,as an individuai who has at least one parent in common with the decedent,whether by blood or adoption.
OM4671 2.000
REV-1503 EX+(&12)
pennsylvania SCHEDULE B
DEPARTMEf�lrOFREVENUE STOCKS & BONDS
INHERffANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF
21 13 0692
Aaron C. Ka
All property jointly owned with right of survivorship must be disclosed on Schedule F.
VALUE AT DATE
ITEM OF DEATH
NUMBER DESCRIPTION
62,240.73
1. Deutsche Asset & Wealth Management
Municipal Bond Fund-S account ending in 1713
9,219.00
2 Exelon Corporation
300 shares of common stock valued at $30.73 per share
TO7AL (Also enter on Line 2,Recapitulation) $ 71,459.73
2W4696 2.00D If more space is needed,insert additional sheets of the same size .
REV-1508 EX+(0&12)
pennsylvania SCHEDULE E
DEPARTMENTOF REVENUE CASH, BANK DEPOSITS&MISC.
INHERITANCE TAX RETURN pERSONAL PROPERTY
RESIDENT DECEDENT
FILE NUMBER:
ESTATE OF: 21 13 0692
Aaron C. Ka
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property'ointl owned with ri ht of survivorship must be disclosed on Schedule F.
VALUE AT DATE
ITEM OF DEATH
NUMBER DESCRIPTION
2,083.53
1. Alliance Development Fund, Inc.
Investment Certificate #22330
1,398.20
2 Chapel Pointe
refund due the decedent from nursing home facility
81,677.31
3 Edward Jones
Investment account #270-07253-1-6
93.00
4 Exelon Corporation
uncashed stock dividend check
4,626.79
5 PNC Bank, N.A.
checking account #5004720243
TOTAL(Also enter on line 5,Recapitulation) $ 89,878.83
zwasAD z.000 If more space is needed,use additional sheets of paper of the same size.
REV-1517EX+„ao9> SCHEDULE H .
pennsylvania FUNERAL EXPENSES AND
DEPARTMENTOF REVENUE
INHERITANCETAXRETURN ADMINISTRATIVE COSTS
RESIDENTDECEDENT FILE NUMBER
ESTATE OF 21 13 0692
Aaron C. Ka
DecedenYs debts must be reported on Schedule I.
ITEM AMOUNT
NUMBER DESCRIPTION
A. FUNERAL EXPENSES:
� Myers/Buhrig Funeral Home 2,026.45
funeral services
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City State Z�P
Year(s)Commission Paid:
2. AttomeyFees: Snelbaker & Brenneman, P.C. (Estimated)
2,350.00
3. Family Exemption:(If decedent's address is not the same as claimanYs,attach explanation.)
Claimant
Street Address
City State Z�P
Relationship of Claimant to Decedent
4. Probate Fees: 188.50
5. Accountant Fees: 144.00
g. Tax Return Preparer Fees:
7.
1 Cumberland Law Journal 75.00
advertising Executor's Notice
2 Patriot News 151.10
advertising Executor's Notice
Total from continuation schedules . . . . . . . . .
2,885.00
TOTAL(Also enter on Line 9,Recapitulation) $ 7 820.05
swasA�Z.000 If more space is needed, use additional sheets of paper of the same size.
21 13 0692
Estate of: P,aron C. Kapp
Schedule H Part 7 (Page 2)
3 Register of Wills 15.00
short certificates
4 Snelbaker & Brenneman, P.C. 1,870.00
attorney fees from 6/21/13 to 10/23/13
5 Reserve
for filing fees, accountant fees and other
miscellaneous costs associated with the 1,000.00
administration of the estate
2,885.00
Total (Carry forward to main schedule)
REV-1512EX+�,z_,z, SCHEDULE I
pennsyivania
DEPARTMENTOF REVENUE DEBTS OF DECEDENT,
INHERITANCETAXRETURN MORTGAGE LIABILITIES 8�LIENS
RESIDEt�tTDECEDENT FILE NUMBER
ESTATE OF
21 13 0692
Aaron C. Ka
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses.
VALUE AT DATE
ITEM OF DEATH
NUMBER DESCRIPTION
� Alert Pharmacy
11.71
perscription expenses
2 Carlisle Hospital 96.05
medical expenses
3 Carlisle Physicians 68.50
medical expenses
4 Chapel Pointe
checks written prior to death for nursing home care from 3�gg2,00
PNC Bank account which cleared after death.
5 Citi Card 177,77
credit card balance
6 Dr. George Branscum g.20
medical expenses
7 Pinnacle Health Cardiovascular Inst. , Inc. 11.68
medical expenses
TOTAL(Also enter on Line 10,Recapitulation) $ 4 355.91
zwasa,H z.000 If more space is needed, insert additional sheets of the same size.
REV-1513EX+(01-10) SCHEDULE J
pennsylvania
DEPARTMENT OF REVENUE BEN EFI C IARI ES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER:
ESTATE OF: 21 13 0692
Aaron C. Ka RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY
Do Not List Trustee(s) OF ESTATE
� TAXABLE DISTRIBUTIONS I��SeCe91t16(a)p(1 2��istributions and transfers under
�. David L. Kapp
15 Bonwood Drive
Mashpee, MA 02649
31.66� of Residue: 47,234.72
Son 47,234.72
2 Dennis D. Kapp
706 Charles Street
Mechanicsburg, PA 17055
31.66� of Residue: 47,234.72
Son 47,234.72
3 K. Aaron Kapp
P.O. Box 1140
Hilo, HI 96721
31.66� of Residue: 47,234.72
Son 47,234.72
EMER DOLLAR AMOUNTS FOR DISTRIBU110NS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE.
�� NON-TAXABLE DISTRIBUTIONS
A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1.
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
� See Attached
1
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $
7 458.14
If more space is needed,use additional sheets of paper of the same size.
9 W 46AI 2.000
21 13 0692
Estate of: Aaron C. Kapp
Schedule J Part 2B (Page 1)
Item Amount
No. Description
1 Chapel Pointe
770 South Hanover Street
Carlisle, PA 17013
3,729.07
2.5� of Residue: 3,729.07
2 Immanuel Church of the Christian and Missonary Alliance
800 South Market Street
Mechanicsburg, PA 17055
3,729.07
2.5� of Residue: 3,729.07
LAST WILL AND TESTAMENT
I, AARON C. KAPP, of the Borough of Mechanicsburg, County of
Cumberland and Commonwealth of Pennsylvania, being of sound and
disposing mind, memory and understanding, do make, publish and
declare this as and for my Last Will and Testament, herebYme at
revoking and making void all former wills and codicils by
ai;y tir�e �«.ze�=oiore r.'�a:?e.
FIRST. I order and direct that all my just debts and
funeral expenses be paid by my Executrix or Executors, as the
case may be, hereinafter named, as soon as conveniently may be
done after my decease.
r
'`( SECOND. I give, devise and bequeath all the rest, residue
� ersonal and mixed, whatsoever
and remainder of my Estate, real, p
`J and wheresoever situated unto my wife, ESTHER M. KAPP, absolutely
j
and in fee simple, if she survives me by as many as sixty (60
,--
--__,._ days.
THIRD. If my wife, ESTHER M. KAPP, does not survive me by
as many as sixty (60) days, then and in that event, I order and
direct that my said Estate be disposed of and distributed as
follows:
A, I give and bequeath a sum of money equal to
two and one-half per centum (2 1/2%) of my net
distributable estate unto THE IMMANUEL CHURCH OF THE
CHRISTIAN AND MISSIONARY ALLIANCE at Mechanicsburg,
Pennsylvania, absolutely.
g, I give and bequeath a sum of money equal to
i-w� ;r�.-1 �r e
-ha'_f i,^r cc;�,-..,,� �-, 1/•,o� �F ;cy .,at
�„„, OFPiGES distributable estate unto the CHAPEL POINTE retirement
SNEI.BAKER,
eRE""E`"A" facility at Carlisle, Pennsylvania.
& SPARE
�, I order and direct that all the rest, residue
and remainder of my said Estate, real, personal and
mixed, whatsoever and wheresoever situated, shall be
divided into four (4) equal parts, which parts shall be
distributed as follows:
1, I give, devise and bequeath one (1) such
part of my residuary estate unto my son, namely,
DAVID L. KAPP, absolutely and in fee simple, if he
survives me. If my said son should predecease me,
Ithen and in that event, I give, devise and
``� bequeath said part in eqnal shares unto the
t~l said son, share and share alike.
T` children of my
n such
` _� 2, I give, devise and bequeath one (1)
�
part of my residuary estate unto my son, namely,
�:J DENNIS D. KAPP, absolutely and in fee simple, if
he survives me. If my said son should predecease "
me, then and in that event, I give, devise and
' }' bequeath said part in equal shares unto the
��i
children of my said son, share and share alike.
3, I give, devise and bequeath one (1) such
part of my residuary estate unto my son, namely,
K. AARON KAPP, absolutely and in fee simple, if he
survives me. If my said son should predecease me,
then and in that event, I give, devise and
bequeath said part in equal shares unto the
children of my said son, share and share alike.
4, I give, devise and bequeath one (1) such
part of my residuary estate unto my daughter,
namely, SHARON KAPP GRUVER, absolutely and in fee
Sh ,r i•.es ?'?�� If 1:^, cl C;<�.:.-�l�.,2r
simple, if e st. �> ,� -��._
�n�^, �FF�=E� should predecease me, then and in that event, I
SNELBAI:ER,
BRENM1IEMAN
& sPARE order and direct that said part shall be divide
-2-
- -�---�
into three (3) equal shares and distributed as one
such share unto the person or persons entitled to
the distributions in subparagraphs 1, 2 and 3
immediately above.
LASTLY. I nominate, constitute and appoint my wife, ESTHER
M. KAPP, to be the Executrix of this, my Last Will and Testament,
but if for any reason she should fail to yualifp as sucn
Executrix or cease so to serve, then and in that event, I
nominate, constitute and appoint my two (2) sons, namely, DAVID
L. KAPP and DENNIS D. KAPP, to be the Executors hereof, each and
all to serve without bond or other security as a condition of
qualification hereunder.
IN WITNESS WHEREOF, I, AARON C. KAPP, have hereunto set
my hand and seal to this, my Last Will and Testament which
consists of three (3) typewritten pages to each of which I have
4 t�'i- �:� c��'l3(� CL- A.D.
affixed my signature this day of �
One Thousand Nine Hundred Ninety-eight (1998) .
/��,,
,' CC���`� L , IC_. t7 ��E " (SEAL)
Aaron C. Kap�
The preceding instrument, consisting of this and two (2)
other typewritten pages, each identified by the signature of the
Testator, was on the date thereof signed, sealed, published and
declared by AARON C. KAPP, the Testator therein named, as and for
his Last Will and Testament, in the presence of us, who, at his
request, in his presence and in the esence of each other, have
subscribed our names as witnesses r to.
�.+-r
�_ —� �� -
LAW OFFIGLS
SNELBAKER, �
BRENNEMAN
& SPARE
-3-
i�
�
ICOMMONWEALTH OF PENNSYLVANIA )
. SS.
ICOUNTY OF CUMBERLAND )
We, AARON C. KAPP, RICHARD C. SNELBAKER and CHRISTINE M.
WHITE, the Testator and the witnesses, respectively, whose names
are signed to the attached or foregoing instrument, being first
duly sworn, do hereby declare to the undersic�ned authority that
the Testator signed and executed the instrument as his Last Will
and Testament and that he had signed willingly, and that he
executed it as his free and voluntary act for the purposes
therein expressed, and that each of the witnesses, in the
presence and hearing of the Testator, signed the Will as a
witness and that to the best of his or her_ knowledge the Testator
was at that time eighteen years of age or older, of souncl mind
and under no constraint or undue influence.
(
` �
�� �L�.:;t,;.�'`, C_. . ```-_ U 1 �i') ,
-" Test tor �
, v,
Witness
c�..�� ��� ��1-ti���-
Witne s
Subscribed, sworn to and acknowledged before me by AARON C. KAPP,
the Testator, and subscribed and sworn to before me by RICHARD C.
SNELBAKER and CHRISTINE M. WHITE, witnesses, this „ '��
day of i�!',''�;tl�=� ,.. � 1998.
-�_—.� �;/ ;
.. i.�f":�.t,:_.r�� . -r�ti. t�✓L.r'���,
.�; "
Notary Publ.ic
LAW OFFIGES
S�ILLf3AKEFT,
BRENNEMAN
�� SPARE _. .. �
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