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Home My WebLink About07-03-14 . :.. . ., .. �..�..��.�R�T��..� . �„r. �.f � ,�.�,��,��,.�,�,�.-�. . � . �i , ! � 15�5610140 REV-1500 EX (02-11)(FI) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 1 4 0 3 6 4 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY _ ___ ], 0 3 2 9 2 0 1 4 0 4 1 9 1 9 3 9 DecedenYs Last Name Suffix DecedenYs First Name MI F L I C K I N G E R K E N N E T H L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI F L I C K I N G E R D 0 R 0 T H Y J Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW O 1. Originai 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) Q 6. Decedent Died Testate � 7. Decedent Maintained a Living 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 Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number r•,� E L I Z A B E T H H • F E A T H E R 7 1, 7� 2 3 2 � 6-:�,� � c� a a-o � c REGI�'i�ERt�_y'F WILLS�E OtJLY �� r . . �'_. �,�� . � ; � r First Line of Address � C A L D W E L L & K E A R N S , �� r:.� � --� � P • C • � �� Second Line of Address '�_ ` _. . �� . :� F-r ...- I'7"9 3 6 3 1 N 0 R T H F R 0 N T S T R E E T �l° �'M ..�`� � � ° City or Post Office State ZIP Code DATE FIL� `T7 H A R R I S B U R G P A 1 7 1 1, 0 CorrespondenYs e-maii address: efeather@cklegal.net Under penalties of perjury,1 declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true, ec mplete.Declaration of pre arer ofher than the personal representative is based on all information of which preparer has any knowledge. SIGN U OF P S NS LE F G UR � „� �i� ADDRESS 1812 CREEK VIEW DRIVE NEW �Uf1BERLAND PA 1,7�70 SI�,p1ATU �t fj�EP�R O�ER TF�^REPRESENTATIVE � 93O11� ADD� ,G� Qel.u� 3631 NORTH FRONT STREET HARRISBURG PA 17110 PLEASE USE ORIGINAL FORM ONLY Side 1 � 150561�140 1,505610140 J J 1505610240 REV-1500 EX(FI) DecedenYs Social Security Number �ecede�t'sName: KENNETH L • FLICKINGER 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. 3 2 9 5 1 . 2 3 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . . . . 6. 1 2 7 2 . 5 2 7. Inter-Vivos Transfers&Miscellaneous N n-Probate Property (Schedule G) � Separate Billing Requested . . . . . . . 7. 6 0 5 9 2 . 2 0 8. Total Gross Assets total Lines 1 throu h 7 g, 9 4 8 1 5 . 9 5 ( 9 ) . . . . . . . . . . . . . . . . . . . . . . . . . . . 9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . . 9• 1 2 6 0 3 . 5 0 10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule I) . . . . . . . . . . . . . 10. 4 5 5 . 1 7 11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 1 3 � 5 8 . 6 7 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 8 1 7 5 7 . 2 8 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. 8 1 7 5 7 . 2 8 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(�.z)x.o _ 8 0 6 5 9 . 9 9 15. O . 0 0 16. Amount of Line 14 taxable at�inea�rate X .045 1 0 9 7 . 2 9 16. 4 9 . 3 8 17. Amount of Line 14 taxable at sibling rate X.12 � . 0 0 17. 0 . � � 18. Amount of Line 14 taxable at collateral rate X.15 0 • � � 1g. � • � � 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 4 9 . 3 8 20. FILI IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT � Side 2 � 1505610240 1505610240 J REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 2� 14 0364 DECEDENT'S NAME KENNETH L. FLICKINGER STREET ADDRESS 1812 CREEK VIEW DRIVE CITY STATE ZIP NEW CUMBERLAND PA 17070 Tax Payments and Credits: �• Tax Due(Page 2,Line 19) (1) 49.38 2. Credits/Payments A.Prior Payments 46.91 B.Discount 2.47 Total Credits(A+B) (2) 49.38 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) 0.00 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 ...................................................................... ❑ Q 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? ....................................................... ❑ Q 2. If death occurred after December 12, 1982,did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ❑ Q 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? ......... ❑ Q 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 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.§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(�2 P.s.§s��s(a)��. � 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 DEPARTMENTOFREVENUE CASH, BANK DEPOSITS � MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: KENNETH L. FLICKINGER 21 14 0364 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 VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Members 1st Federal Credit Union Savings Account#269185-00 4,259.77 2. Members 1st Federal Credit Union Checking Account#269185-11 12,831.69 3. Members 1 st Federal Credit Union Savings Account#547162-00 4,259.77 4. Members 1st Federal Credit Union Checking Account#547162-11 2,000.00 A copy of the Members 1st Federal Credit Union date-of-death valuation is attached as Exhibit 1. 5. 2006 Buick Rainier motor vehicle 8,600.00 6. Scooter 1,000.00 TOTAL(Also enter on Line 5,Recapitulation) $ 32 951.23 If more space is needed, use additional sheets of paper of the same size. REV-1509 EX+(01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE ,101NTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: KENNETH L. FLICKINGER 21 14 0364 If an asset was made jointly owned within one year of the decedenYs date of death,it must be reported on Schedule G. SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT ,a. Matthew S. Flickinger 271 Mananai Place, Apartment R Son Honolulu, Hawaii 96818 a. C. JOINTLY•OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENT'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 5/7/03 Santander Bank, N.A. checking account#771043627 2,545.03 50. 1,272.52 A copy of the Santander date-of-death valuation is attached as Exhibit 2. TOTAL(Also enter on Line 6,Recapitulation) S 1 272.52 If more space is needed,use additional sheets of paper of the same size. REV-1510 EX+(08-09) pennsylvania SCHEDULE G DEPARTMENTOFREVENUE INTER•VIVOS TRANSFERS AND INHERITANCETAXRETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER KENNETH L. FLICKINGER 21 14 0364 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY ITEM INCLUDETHENAMEOFTHETRANSFEREE,THEIRRELATIONSHIPTODECEDENTAND DATEOFOEATH %OFDECD�S EXCLUSION TAXABLE NUMBER THEDATEOFTRANSFER.ATTACHACOPYOFTHEDEEDFORREALESTATE. VALUEOFASSET INTEREST (IFAPPLICABLE) VALUE 1, Members 1st Federal Credit Union IRA savings account 60,592.20 100.00 0.00 60,592.20 #269185-10 with decedenYs spouse, D. Jane Flickinger as the named beneficiary-transferred to D. Jane Flickinger on or about April 21, 2014. A copy of the date-of-death valuation is attached as Exhibit 1. TOTAL (Also enter on Line 7,Recapitulation) S 60 592.20 If more space is needed,use additional sheets of paper of the same size. w . �._ �� ,��..�:_�.,�..�. �.-��,.�,��...�.��.�,.�-�� .�..�<,P.,,��.�.�.�,.�.. _�- �.� . ��,� REV-1511 EX+(08-13) pennsylvania SCHEDULE H DEPARTMENTOFREVENUE FUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER KENNETH L. FLICKINGER 21 14 0364 DecedenYs debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Parthemore Funeral Home 9,400.00 B. AOMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personai Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2, attorney Fees: Caldwell & Kearns, P.C. 3,000.00 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: Cumberland County Register of Wills 183.50 5 Accountant Fees: 6. Tax Retum Preparer Fees: 7. Santander Bank, N.A. -fee to obtain date-of-death valuation 20.00 TOTAL(Also enter on Line 9,Recapitulation) $ 12 603.50 if more space is needed,use additional sheets of paper of the same size. r��..�-��,;....�.�� ,�� .�IN�., .�;.,.. � � e . � REV-1512 EX+(12-12) pennsylvania SCHEDULE I DEPARTMENTOFREVENUE DEBTS OF DECEDENT� INHERITANCETAXRETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER KENNETH L. FLICKINGER 21 14 0364 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Discover Bank Credit Card debt 455.17 TOTAL(Also enter on Line 10,Recapitulation) $ 455.17 If more space is needed, insert additional sheets of the same size. ,:. , „..:. . � . ,� �� .�.,�.��..�.,.��.�„��w:. �.�� m..��. �_ �� ,�»�, REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: KENNETH L. FLICKINGER 21 14 0364 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 [Include outright spousal distributions and transfers under Sec.9116(a)(1.2).� 1. D. Jane Flickinger Spousal 1812 Creek View Drive Residue New Cumberland, PA 17070 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II. 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. ---�- �.� �,.�� .�,��,�„ ,��,�....-�.� �w .. .. r, . ... �,��-- � �,e ��.�,.�� -� �. st M�►� � � zUt� � MEMBERS 1St PHDBRAL CR&DIT iJIJION REGULAR SAVINGS ACCOUNT: A�count Number/Suffix 269185-00 Date Account Established 08/05/2005 Principal Balance at Date of Death $4,259.05 _ . Accrued Interest to Date of Death $0.72 Total Principal and Accrued Interest $4,259.77 Name of Jcint Owner None CHECKING ACCOUNT: Accqunt Number/Suffix 269185-11 Date Account Established 10/16/2009 Principai Balance at Date of Death $12,830.90 Accrued Interest to Date of Death $0.79 Totai Principal and Accrued Interest $12,831.69 Name of Joint Owner None IRA SAVINGS ACCOUNT: Account Number/Suffix 269185-10 Date Account Established 09/02/2005 Principal Balance at Date of Death $60,582.91 Accrued Interest to Date of Death $9.29 Total Principal and Accrued Interest $60,592.20 Name of Beneficiary D. Jane Flickinger MEMBERS 1ST FEDERAL CREDIT UNION essa L lugh Lending Insurance Support Specialist May 22, 2014 Estate of: KENNETH L FLICKINGER Date of Death: 03129/2014 Social Security Number; 182-30-1851 �X�,�„� � 5000 Louise Drive • P.O.Box 40 • Mechanicsburg,Pennsylvania 17055 • (800) 283-2328 • wwwmemberslst.org .��.;�� «�� , ..�;z�-�� F ��,-�.�,�� .� _._.. �:�.�.,�„�.,�. _ � �:�,,4„�. �-� ��,:..� $t � MEMBERS 1St FEDBRAL CRHDIT IJNION REGULAR SAVINGS ACCOUNT: Account Number/Suffix 547162-00 Date Account Established 08/05/2005 Principai Balance at Date of Death $4,259.05 Accrued Interest to Date of Death $0.72 Total Principal and Accrued Interest $4,259.77 Name of Joint pwner None CHECKING ACCOUNT: _ . __ . _, Account Number/Suffix 547162-11 I�ate Account Established 02/28/2014 Principal Balance at Date of Death $2,000.00 . Accrued Interest to Date of Death $0.00 - - Total Principal and Accrued Interest $2,000.00 Name of Joint Owner Nqne PRIMARY OWNER: D Jane Flickinger REGULAR SAVINGS ACCOUNT: Account Number/Suffix 163028-00 Date Account Established 10/11/1996 Principal Balance at Date of Death $681.29 Accrued Interest to Date of Death $0.05 Total Principal and Accrued Interest $681.34 Name of Joint Owner Kenneth L Flickinger Date Joint Added 02/12/2000 CHECKING ACCOUNT: Account Number/Suffix 163028-11 Date Account Established 12/31/1998 Principal Balance at Date of Death $232.86 Accrued Interest to Date of Death $0.00 Total Principal and Accrued interest $232.86 Name of Joint Owner Kenneth L Flickinger Date Joint Added 02/12/2000 MEMBERS 1ST FEDERAL REDIT UNION ,� Tessa L Klugh Lending Insurance Support Specialist May 22, 2014 Estate of: KENNETH L FLICKINGER Date of Death: 03f29/2014 Social Security Number: 182-30-1851 5000 Louise Drive • P.O.Box 40 • Mechanicsburg,Pennsylvania 17055 • (800) 283-2328 • wwwmembexslst.org _ ..� �� ., .��. ,��.�.;.� ., � �.�., ..��-,..��.,�- �„�,�_�.�� _ Santander ESTATE OF Kenneth L Flickinger SOCIAL SECURITY#: 182-30-1851 DATE OF DEATH: March 29, 2014 Account#: 0771043627 Type: Checking Open date: 5/7/2003 In the name of: Kenneth L Flickinger or Matthew S Flickinger Date of Death Balance: $2,545.02 Int.(YTD) from 1/1/2014 to 3/13/2014 . $0.07 Accrued interest to date of death: $0.01 ` Otherinfo: � C... ��+��"I �- CALDWELL 8c KEARNS JAMES R.CLIPPINGER 1AME5 L.GOLDSMITH A PROFESSIONAL CORPORATION OF COUNSEL STANLEV J.A.LASNOWSNI ATTO R N EYS AT LA W �AMES D.CAMPBELL,JR. DOUGUIS K.MARSICO CHARLES J.DEHAR7,III BRE7T M.WOODBURN MICHAEL D.REED MICHAELA.FARRELL THOMAS D.CALDWELL,JR. THOMAS M.FRATICEILI 3631 NORTH FRONT STREET (1925-2001) PErEa M.G000 HARRISBURG,PENNSYLVANIA 17110-1533 Euue�m H.FEnrHert CAHL G.WA55 DAVID A.WION (1937-2010) JEAN�.$EIBERT 717-232-7661 GREGORV D.GEI55 FAX:717-232-2766 RICHARD L.KEARNS THOM0.S S.LEE RETIRED J�.ssicn E.Meacv THEFIRM@CKLEGAL.NET JOSEPH S.SWARR July 2, 2014 � � �� c_- ..� ;� �.. Lisa M. Grayson, Esquire " � r__ � � <-� Register of Wills ' l�' ` r-`�— �.LL; , ., Cumberland County Courthouse �> � � One Courthouse Square � � - Carlisle, PA 17013-3387 � �..` _ �^ � , -, � c:� , � -�-; Re: Estate of Kenneth L. Flickinger .`�' ;:� �, ;_: <� No. 2014-00364 "� TM' �� _� � t-a 'cn o cr� � Dear Ms. Grayson: Enclosed please find the following: 1. The original and one(1)copy of the Pennsylvania lnheritance Tax Return; 2. A copy of the front page of the Inheritance Tax Return; 3. The original and one(1)copy of the Inventory; and 4. A check payable to your office in the amount of$30 for the additional Letters fee. Please file these documents and return the time-stamped copies to me in the enclosed self-addressed, stamped envelope. Thank you. Very truly yours, �� L Elizabeth H. Feather CALDWELL & KEARNS, P.C. efeather@cklegal.net EHF:nb /Enclosures cc: D. J. Flickinger w/o enclosures 14239-001/FL*11852 n '� r = dD � �7 W � �7 N z �W 0 C �� A 4� 2 � '0 � D � � 0 - Z J -I , N F�1 O � � � � m � m �w � � � o � � � � � 3 �. � �� nQ � � _m o � � � o °. � � Cn � N � N O O ''" O � � U� ' c-� _ �� r,.� � y i� W�� v .... �� .�� ^ . . m .,- .� !".-_ ,.-. (� C N � .-+J C-^ -) � N Q � r,c - , �� ! .�� I (p C C• �_. _ - , ' , O � ` ,�� y � . , , . `�Ct , � . .,� .-_ � .i � �.._ _ _ .. W ►--' ' ' r't :.� _,, � � ,-.► ._ U,.� �'t f �.�.. D°a N UNIT� m A � �*_ s9� o�� J �7 W �, � O � �1, 30 " � � I ` � o� � � mNN � m � ti N Q 0 f� w m O A O H