HomeMy WebLinkAbout04-02-14 1 1505610105
J REV-1500 Ex(o2-„)(R)IV,
Pennsylvania
Bu OFFICIAL USE ONLY
Department Revenue P enn Y
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN
Harrisburg,PA 17128-0601 RESIDENT DECEDENT 02 l I O
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
�I208- 08/09/2013 04/01/1955 ul
Decedent's Last Name _ _ TSu—ffx , Decedent's First Name - MI
Kreps I L I Roger
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
1.Kreps Debbie ,
Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
168-48-2757 _ REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
m 1.Original Return O 2.Supplemental Return O 3. Remainder Return(Date of Death
Prior to 12-13-82)
C= 4. Limited Estate O 4a.Future Interest Compromise(date of O 5. Federal Estate Tax Return Required
death after 12-12-82)
CC 6. Decedent Died Testate O 7.Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
O 9. Litigation Proceeds Received O 10.Spousal Poverty Credit(Date of Death O 11. Election to Tax under Sec.9113(A)
Between 12-31-91 and 1-1-95) (Attach Schedule O)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name _ Daytime Telephone Number
r
Debbie Kreps (717) 732-7907 —�
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Yr
REGISTE®FRILLS USE ONLY 4D n
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First Line of Address - --i
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5535 Westbury Drive T n � to CD
Second Line of Address _ ° C.> O
O C n
l r� rri
City or Post Office State ZIP Code ISATE-RILED O
D c0
(Enola PA 17025 ,
Correspondent's e-mail address:debbiekreps55@gmai1.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.
SIGNA7,l OFpF,A2SON RESPONSIBLE FOR FILING RETURN Eao//
ADDRESS/-ti//- � /611J_'-'T•//lam. /
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE
ADDRESS
PLEASE USE ORIGINAL FORM ONLY
Side 1
1505610105 1505610105
1505610205
REV-1500 EX(Fl)
Decedent's Social Sewdry Number
Decedent's Name: Roger D. Kreps
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.
6. Jointly Owned Property(Schedule F) O Separate Billing Requested ....... 6.
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested..... ... 7. 24,776.98
8. Total Gross Assets(total Lines 1 through 7)......................... .... 8. 24,776.98
9. Funeral Expenses and Administrative Costs(Schedule H)........... ..... ... 9.
10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule 1)....... ........ 10.
11. Total Deductions(total Lines 9 and 10)..... ............ ................ 11.
12. Net Value of Estate(IJne 8 minus Line 11) .. .......... ........ .......... 12. 24,776.98
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 24,776.98
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116 1238849
(a)(1.2)X.0 0 12,388.49 15. 0.00
16. Amount of Line 14 taxable
at lineal rate X.045 12,388.49 16, 557.48
17. Amount of Line 14 taxable
at sibling rate X.12 17.
18. Amount of Line 14 taxable
at collateral rate X.15 18.
19. TAX DUE ........... .... ..... ............ ..................... .... 19.1 557.48
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Side 2
1505610205 1505610205
REV-1500 EX(Fit Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
Roger Davis Kreps
STREETADDRESS
5535 Westbury Drive
CITY STATE ZIP
Enola PA 17025
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 557.48
2. Credits/Payments
A.Prior Payments 0.00
B.Discount 0.00
Total Credits(A+8) (2) 0.00
3. Interest
(3) 0.00
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)
5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 557.48
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 .......................................................................................... ❑ N
b. retain the right to designate who shall use the property transferred or its income ............................................ ❑ 0
c. retain a reversionary interest .............................................................................................................................. ❑ ■
d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ 0
2. If death occurred after Dec.12,1982,did decedent transfer property within one year of death
without receiving adequate consideration?.............................................................................................................. ❑ E
3. Did decedent own an 1n 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? ........................................................................................................................ 0 ❑
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
p2 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)].
• 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-1510 EX+(08-09)
��. Jpennsylvania SCHEDULE G
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Roger D. Kreps
This schedule must he completed and riled if the answer to any of questions I through 4 on page three of the REV-1500 is yes.
REM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE
INOIOEAENAMEOF THE AITAEAH,DN O RHE DEED FOR r0 ESTARE AND
NUMBER THE DATE OF TRANSiER. ATfAD1AMRr OF THE DEED RXI0.FAL ESIAIE VALUE OF ASSET INTEREST Of AvcuaelE VALUE
1. IRA Passbook CD-Heather Kreps Luta-Daughter-9/10/2013 5,355.23 50 T 2,677.62
2 IRA CD-Heather Kreps Luta-Daughter-911012013 1,829.30 50 914.65,
IRA Passbook CD-Heather Kreps Luta-9/1012013 I
3. 11,006.09 50 i 5,504.05
4 IRA Passbook CD-Heather Kreps Luta-9/1012013 4,633.83 50 2,316.91
5 IRA Passbook CD-Heather Kreps Luta-9/10/2013 1,950,53E 50 975.261'
IRA Passbook CD-Debbie Kreps-Spouse-9/10/2013 I
6 5,355.23 50 2,677.611`
7 IRA CD-Debbie Kreps-Spouse-9/10/2013 1,829.30 50 914.65+
8 IRA Passbook CD-Debbie Kreps-Spouse-9/10/2013 11,008.09 50 5,504.04
9 IRA Passbook CD-Debbie Kreps-Spouse-9/1012013 4,633.83 : 50 2,316.92'
10 IRA Passbook CD-Debbie Kreps-Spouse-9/10/2013 1,950,53 50 975.27 f
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TOTAL(Also enter on Line 7, Recapitulation) $ 24,776.98
If more space is needed,use additional sheets of paper of the same size.
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Couit Otder.Ptvicess_\,Decedents- MA I-MB3-02-10 - P.O.Box 841005 - Boston,MA 02284
January 29, 2014' .
E
Ms. Debbie Kreps
5535 Westbury Drive
i Enola, PA 17025
s _
RE: Estate of Roger D. Kreps
Date of Death: 08/09/2013
4
s Dear Ms. Kreps:
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.
Please feel free to contact me if I can be of any further assistance.
5
Very truly yours,
Donna M. Long
Lead Specialist
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Sovereign Bank
ESTATE OF Roger D. Kreps
SOCIAL SECURITY #: 20842-3011
DATE OF DEATH: August 9, 2013
Account#: 0768115453 Type: IRA Passbook CD Open date: 4/5/1989
In the name of: Roger D. Kreps
Date of Death Balance: $5,355.23
Int.(YTD) from 1/1/2013 to 8/6/2013 $3.56
Accrued interest to date of death: $0.04
Other Info: Funds paid out 9/10/13 Heather Kreps(50%) and Debbie Kreps (50%)
Account#: 0768115545 Type: IRA CD Open date: 3/10/1987.
In the name of: Roger D. Kreps
Date of Death Balance: $1,829.30
Int.(YTD) from 1/1/2013 to 7/31/2013 $1.59
Accrued interest to date of death: $0.09
Other Info: Funds paid out 9/10/13 Heather Kreps(50%) and Debbie Kreps(50%)
Account#: 0768115610 Type: IRA Passbook CD Open date: 3/21/1990
In the name of: Roger D. Kreps
Date of Death Balance: $11,008.09
Int.(YTD) from 1/1/2013 to 7/22/2013 $9.63
Accrued interest to date of death: $0.32
Other Info: Funds paid out 9/10/13 Heather Kreps(50%)and Debbie Kreps (50%)
Account#: 0768116162 Type: IRA Passbook CD Open date: 4/4/1994
In the name of: Roger D. Kreps
Date of Death Balance: $4,633.83
Int.(YTD)from 1/1/2013 to 6/4/2013 $2.31
Accrued interest to date of death: $0.88
Other Info: Funds paid out 9/10/13 Heather Kreps(50 1/6) and Debbie Kreps(50%)
Account#: 0768116212 Type: IRA Passbook CD Open date: 3/25/1996
In the name of: Roger D. Kreps
Date of Death Balance: $1,950.53
Int.(YTD)from 1/112013 to 6/26/2013 $0.98
Accrued interest to date of death: $0.25
Other Info: Funds paid out 9/10/13 Heather Kreps(50%) and Debbie Kreps(50%)
Page 1 of 1
REV-1513 EX+(01-I0)
pennsylvania SCHEDULE J.
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN .BENEFICIARIES .
RESIDENT DECEDENT
ESTATE OF: . FILE NUMBER:
Roger D. Kreps
°RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER - NAME AND ADDRESS OF PERSON(S)RECEIVING'PROPERTY Do Not ListTrustee(s) OF ESTATE
I TAXABLE DISTRIBUnONS(Include outright spousal distributions and transfers under
Sec.9116(a)(11).]
-1. Heather Kreps Luta1612 Sheepford Road Mechanicsburg,PA 17055 I Daug� 12,388.49
2. Deb 2 bie Kreps 5535 Westbury Drive Encla,PA 170 Spouse 12;388.49
C-! C- ---- - - ! L
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. -
.J II NON-TAXABLE DISTRIBUTIONS.A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
y
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
Ej
TOTAL OF PART$I- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ONLINE 13 OF REV-1500 COVER SHEET. $
If more space is needed„use additional sheets of paper of the same size. -
LAST WILL AND TESTAMENT
OF
ROGER D. KREPS
I, ROGER D. KREPS, of Enola, Cumberland County,
Pennsylvania, make, publish and declare this as and for my Last
Will and Testament, hereby revoking all other Wills and Codicils
heretofore made by me.
FIRST : I 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, unto my wife,
DEBBIE KREPS, provided she survives me by sixty (60) days .
SECOND : Should my wife, DEBBIE KREPS, predecease me or
die on or before the sixty-first (61st) day following my death, I
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 to my daughter, HEATHER E. LUTA,
\�q provided that should she predecease me, I give and bequeath her
share unto her issue per stirpes by representation.
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 following powers, applicable to all proper-
ty, 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 of it .
(B) To partition, subdivide, or improve real estate
and to enter into agreements concerning the partition, subdivi-
sion, 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 fiduci-
aries, 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 benefici-
aries in 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 the plan or the law permits them to do so, and to exercise
any other rights which they may have under the plan, in whatever
manner they consider advisable.
2
FOURTH: I direct that all inheritance, estate,
transfer, succession and death taxes, of any kind whatsoever,
which may be payable by reason of my death, whether or not with
respect to property passing under this Will, shall be paid out of
the principal of my residuary estate .
FIFTH: All interests hereunder, whether principal or
income, which are undistributed and in the possession of the
fiduciaries acting hereunder, even though vested or distribut-
able, shall not be subject to attachment, execution or sequestra-
tion for any debt, contract, obligation or liability of any
beneficiary, and furthermore, shall not be subject to pledge,
assignment, conveyance or anticipation.
SIXTH: I nominate and appoint my wife, DEBBIE KREPS,
Executrix of this, my Last Will and Testament . In the event of
the death, resignation or inability to serve for any reason
whatsoever of the said DEBBIE KREPS, I nominate and appoint my
daughter, HEATHER E. LUTA, Executrix of this, my Last Will and
Testament . I direct that my Executrix or Executrices, as the
case may be, and their 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
2011 .
(SEAL)
ROGER D. KREPS
3
Signed, sealed, published and declared by the above-
named Testator as and for his Last Will and Testament in our
presence, who, at his request , in his presence and in the
presence of each other, have hereunto subscribed our names as
attesting witnesses .
Address
Address
4