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Home My WebLink About07-22-14 (2) + � 1505611101 REV-1500 EX�°�_�', �� enns lvania OFFICIAL USE ONLY PA Department of Revenue PEOqprMtNY County Code Year File Number Bureau of Individual Taxes pINHERITANCE TAX RETURN /� � �l �� PO BOX z8o6oi /,/ � J Harrisburg,PA 1'7128-0601 RESIDENT DECEDENT (/� ( Z ENTER DECEDENT INFORMATION BELOW Sociai Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY � � �- � � � c� � '� Oc r � i � 3 � DecedenYs Last Name Suffix DecedenYs First Name MI �( V� C. � � �.- �Yl �X C (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI �A- � K � ►Z � � NCy t Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE �� l 3 t� 5 1 7 � REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW � 1. Originai Return p 2. Supplemental Return L� 3. Remainder Return(Date of Death Prior to 12-13-82} p 4. Limited Estate p 4a. Future Interest Compromise(date of C� 5. Federal Estate Tax Return Required death after 12-12-82) � 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.) � 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 DIRECTEQ T0: � Name Daytime Telephone Number vJ � Nvy aN t�� so N � � , Zsy � o �� .�- REGiBTF�bF VV!LLS US�NLY � Q �� '��-y� C�. t-xj-^ � First Line of Address � �� '�. t-�- , L Z 3 � � �-'(�'� D � 1� V e ��- n� � , E ,,, Second Line ofAddress ��J' `q , r',. O� � ._:a, `? . _y �� t`._- i`� �,� . City or Post Office State ZIP Code � �A��F�� F' �"`� ' �,.' C � � � zSC_.. c p � ► � U ► 3 Correspondent's 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 all information of which preparer has any knowledge. � SIGNATURE OF PE�R,SON%ES��IBL�E.FOR FILING RETURN � �� DATE _ A DRESS SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE �� DATE � ADDRESS �� PLEASE USE ORIGINAL FORM ONLY Side 1 � 1505611101 1505611101 � � � 1505611201 REV-1500 EX Decedent's Social Security Number DecedenYs Name: � � � � � RECAPITULATION � ��A 1. Real Estate(Schedule A). . . . . . . . . . . . . .. . . . .. . . . . . . . . .. . . . . . . . . . . . . . . . 1. �. � � � �Q • � (� 2. Stocks and Bonds(Schedule B) . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. � •� � 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) . . . . . 3. ;J .Q � 4. Mortgages and Notes Receivable(Schedule D) . . . . .. . . . .. . . . . . . .. . . . . . .. . 4. �.O � 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . . . . 5. ' D � � a . �(� 6. Jointly Owned Property(Schedule F) �""�7 Separate Billing Requested . .. . . . . 6. (�. Q� 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) �`� Separate Billing Requested.. .. . . . . 7. �. Ci � 8. Total Gross Assets(total Lines 1 through 7). . . . . . . . . . . . . .. . . . . . . . . . . . .. . 8. � � Q � l � • � � P9. Funeral Expenses and Administrative Costs(Schedule H)�.TM. .0. M. .�. .`J. . .-_ 9.� jp '� '� �. S� 10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule I).. . . . . . . . . . . . . . 10. �7 � 7 � 1 . �3 11. Total Deductions(total Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . 11. � � � "7 �. Q � V 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . .. .. . . . . . . . . . . . . . 12. �� g �� . �� 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13. f\ . � � �`J 14. Net Value Subject to Tax(Line 12 minus Line 13) . . .. . . . . . . . . . . . . . . . . . . . . 14. � � �� ?� `9 .'� � 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� . :�O 15. O• � � 16. Amount of Line 14 taxable at lineal rate X.0�2 . 16. C.- 17. Amount of Line 14 taxable ' at sibling rate X.12 . 17. . 18. Amount of Line 14 taxable at coilateral rate X.15 • 18. . 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. �� V 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT p Side 2 � � 150561120�, 1505611201 J REV-1502 EX+(01-10) � � pennsylvania SCHEDULE A , DEPARTMENT OFREVENUE INHERITANCE TAX RETURN REA L ESTATE RESIDENT DECEDENT ESTATE OF: �� i �� PILE NUMBER: l aQl�/- r7C� ��~ All real property owned solely or as a tenant m common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowletlge of the relevant facts, Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION �. �a\ �`�-�c�.�� 0 bDt� , TOTAL(Also enter on Line 1, Recapitulation.) $ �y� � If more space is needed,use additional sheets of paper of the same size. REV-15o8 EX+(ii-io) � pennsylvania SCNEDt�LE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. � INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE F• FILE NUMBER: � � � .�1 � i — �3� 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 VALUE AT DATE DESCRIPTION OF DEATH � �.,, t a l �—r �c°�� `1'�'-c-k.�v��C'��:.�.�� `�- � Z �'� �� y��l�� c�,�J i��.� C�C.0��.�.Y��. � �J �/`-�/� .�C� � ?,. �,�,�� ; �'c 1�. TOTAL(Also enter on Line 5, Recapitulation) $ r(�� `� � �'�� If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (10-09) � pennsylvania SCHEDULE H • DEPARTMENTOFREVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER (�Ic�JC �1.�(�� =�� y— c..-� ��S Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. �r��d:�-��-�-1c�,� �un�'al �r�� c�c�c� y , f Sd.G� C�6KQ.�. :�ie�.l,�ierl�nS i ��s�� C�.�-� 6;2, i �l��c�� er�a��5 �n �..L,��:� �� a (�.s�c� B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: Z• Attorney Fees: 3• Family Exemption: (If decedenYs address is not the same as claimant's,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent � G��4• Probate Fees; n� �,� 5• Accountant Fees: 6. Tax Return Preparer Fees: 7. TOTAL(Also enter on Line 9, Recapitulation) $� �� If more space is needed,use additional sheets of paper of the same size. �� ; � ��` � � , � . �� 1� 7 � . u:A?�'� 8`_.. y J ��" 219 North Hanover Street � � ,�� 4�` ° CCxC�sle.PenruyfvC�niq 17013 5* �� ; 717.243.4511 ... s4'�'#� �`t. toli f�ee i.866.451.4511 '� �'� fax 717.243.3723 ,�� s 1�i�'�'`"'" www.hof(manroth.com �� , �r �� FUNERAL�fl1'�+IE�� CREMATORY, INC. �fo�ot�rrotn.com x � � �� E�� _�� >� - ��r� ..� Nancy E.Wa� March 20,2013 219 Marion Aue. Carlisle, PA 17013 � - -- _ �tatement of FuneraLExpenses#o�: Ma��lswortke-Walker _ __. - ___ ____�_ - _ _ �.�: _ . Date of Death:February 18,2008 Account Id: 15248-42 PACKAGE: Traditional Service Traciitiortal Funeral Service Padcage $ 4,150.00 Sub TotaL• � 4,150.00 MERCHANDiSE: Casket:Steel, Steriing 18 ga Steel Casket $ 2,140.00 Sub Total: � 2,140.00 TOTAL FUNERAL HOME CHARGES: � 6,290.00 CASH ADVANCES: 5 $ 30.00 Newspaper Obituary Notice-Patriot News $ 352.07 Fiowers $ 242.50 Newspaper Obituary Notice-Gettysburg Times $ 60.00 Newspaper Obituary Notice-Sentinel $ 206.48 Sub Total: a 891.05 ALTERATIONS: Mar 20, 2013: Credit for family car (150.00) Mar 20.2013: Credit for lead car (115.00) �'�r� :i ' Sub Totai; $ -265.00 Total Funeral Expense: a 6,916.�5 Totai Payments Made: $ 1�641.05 Payments Made: Fratemal Order of Eagles Check 4021 Feb 26,2008 500.00 Cumberland County VA VA Benefit 691492 Mar 19,2008 100.00 Crystal Walker Check 510 Jul 3,2008 16.05 Crystal Walker Check 522 Jui 31, 2008 100.00 Nancy E.Walker Check 99 Oct 3,2008 50.00 Nancy Walker Check 136 Feb 3,2009 50.00 Nancy Walker Check 144 Feb 27,2009 50.00 Nancy Walker Check 207 Apr 29,2009 50.00 Nancy Walker Check 162 May 29,2009 50.00 Nancy Walker Check 177 Jun 30,2009 50.00 Nancy Walker Check Jul 29,2009 50.00 Nancy Waiker Check 257 Oat T,2009 50.00 Nancy Waiker Check 301 Feb 3,2010 50.00 Nancy Walker Check 309 Mar 1,2010 75.00 SERVING OUR COMMUNITY SINCE 1 907 �� • � '�: • �� I . �— 219 North Hcaiover Street Ccrlisie,Pennsyivanici 17013 717.243.4511 tall free 1.866_451.4511 .,,., fax 717.243.3723 www.hoffrnanroth.com FUNERAL HOME � CREMATORY, INC. ��@��o�.�� Nancy Walker Check 351 Mar 31,2010 50.00 Nancy Walker Check 375 Jun 2,2010 50.00 Nancy Walker Check 401 Aug 3,2010 25.00 Nancy Waiker Check 414 Sep 8,2010 20.00 Nancy Waiker Check 315 Nov 2,2010 20.00 _ __ __: Nancy Walker Check 447 Mar 10,2019 30.00 Nancy WaTker _ _ _- �fieck-- ---_ ____3D�—__ __ i�la._y 6;3D1'i�--- _ _ _ --35:00-- - ,__ _ Nancy Waiker Check 3482 Ju114,2011 15.00 Nancy Walker Check 555 Oct 13,2011 10.00 Nancy Walker Check 563 Nov 4,2011 40.00 Nancy Waiker Check 618 Jun 6,2012 20.00 Nancy Waiker Check 634 Sep 12,2012 20.00 Nancy Waiker Check 659 Jan 11,2013 75.00 Balance: s__� �__� _P SERVING QUR COMIviUNi Y � � � �� OUR s s � s: t . :s , e; � � , , ... . ... _.. ... . . .... . . . _. .. .. _. _... .. .. �; 01231 �1-2 C�ASE � � MORTGAGE LOAlN STATEMENT _ Loan Number: 1919977791 Statement Date: 03/03/08 Customer Care Phone: 1-800-848-9136 Payment Due Date: 04/01/08 Please send payments only to: PO BOX 78420 Property Address: 219 Marion Ave PHOENIX,AZ 85062-8420 Carlisle,PA 17013 Hearing Impaired(TDD): 1-800-582-0542 Loan Information: Balances: #BWNJCCL Principal Balance $77,701.33 #31 31 91 9977791 000# Escrow Balance $0.00 ,� Payment Factors: N �ni��n��i�n��ii��in��i��nni�� Interest Rate 6.62500°/u m Principal&Interest $499.44 � 01281 BOR Z 06308 C-0 BRE TA HEN HG Escrow Payment $0.00 � MAX E. WALKER Optional Products $0.00 219 MARION AVE Past Due Payment $0.00 CARLISLE PA 1 701 3-1 1 39 Unpaid Late Charges $o.00 � Miscellaneous Fees $0.00 Total Payment $499.44 Year-to-Date: Interest $859.34 Taxes $0.00 Principal $160.66 Chase Presents The Following Opportunities To You FREE newsletter from Chase. Home Ownership Today-a bi-weekly newsletter. You can receive tips on purchasing or refinancing a home, moving, home improvement, rate updates and more. Register today at www.chasehometips.com for this free special service. All loans are subject to credit and property approval. - Curious about home sale prices in your neighborhood or one you plan on moving to? Visit www.chasehomepricecheck.com for home sales prices and e-mail alerts. It's fast and free. 246 Any Road Dec 07 $146,000 321 Any Road Nov 06 $641,000 Activity Since Your Last Statement TRANSACTION TRANSACTION TOTAL OPTIONAL MISCELLANEOUS DESCRIPTION DATE RECEIVED PRINCIPAL INTEREST ESCROW PRODUCTS OR FEES PAYMENT 03/03/O8 $499.44 $69.96 $429.48 PRINCIPAL PMT 03/03/O8 $20.56 $20.56 Important Messages About Your Account Important information regarding your mortgage interest statement: You can view and print your tax information online by going to the"see j ST.'d'tBi^(9f1tS'� IIfiY On your mo�tyaye accour�t. i ni�It?�UfilldiiOh 4JII��i�so be aVaii+aulv C;vcl ,�"i6 fi1�Ci�-i6 iiiY0U�;1 1�l'c VGICa respc��s�tii�il vy � �a6uey�siy; ssa�ad oi s��o�sNaann q-Z nno��e asea�d •asey�y3�m eney no�t siuno��e aay�o�us o3;ou`�uneoos a6e6uow�no�o}�(�dde l��uo��im a6uey�siyl�, di� a�e� �(�i� � auoyd sseuisn8 sseappy�aea� auoyd awoH ssaappy�aa�� „•a�rs as,�anaa ay� uo xoq ayl�aay. pue nno�aq suoi�oaaaoo auoyda�a�ao ssaappe Aue a;a�dwoo asea�d REV:1512 EX+ (12-08) � pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER 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�?�"-�t. u=� -�-�'��-Cc�r��t ��r� 77 ��o� 33 �� TOTAL(Also enter on Line 10, Recapitulation) $ If more space is needed, insert additional sheets of the same size. REU-1513 EX+ (01-10) , � pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: r 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. ��"��i\��'L1?^ 12__ 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: �. ��C.,�i � �.�.;'0.\� j��t� J 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. F�� "��r��_ � ,� R« �� ,,i�� ' �4��. 3` 5 8, �� . � � e ...e .e ��e��`�� ,.. ACC�UNT NQ. ACCOWNF 7YPE STATEMENT PERI00 pp�� `; 15004200126826 M8T PERSONAL SAVINGS JAN.04—FEB.03,2008 1 OF 1 00 0 04303M NM 017 45443 MAX E WALKER NANCY E WALKER 219 MARION AVE CARLISLE PA 17013-1139 INTEREST EARNED FOR STATEMENT PERIOD 0.09 BOILING SPRINGS INTEREST PAID YEAR TO DATE 0.30 ACCOUNT SUMMARY S�GINNING D�POSxTS 8 WITHLIRAWAL&?8 �THER CiIRRENT EIVDING BALANCE OTN�R Abbl'CYONS SUBtRACTIOMS �Nl'�REST PA�b $at;pMCE N0. AMOUNT N0. AMOUNT 1,280.68 2 2,709.17 3 1,075.62 0.07 2,914.30 ACCOUNT ACTIVITY POSTZNG < p�pOSxTS,INTER�ST <W/DRAWALS $ OTHER ' DATLY DATE 7RANSACTION DESCRIPTION & OTHER ADDITIONS SUBTRACTIONS BA4ANCE 01-04-08 BEGINNING BALANCE 51,280.68 01-07-08 CUSTOMER WITHDRAWAL 1,000.00 01-07—OS MONUMENTAL LIFE INS PREM 70.62 210.06 02-01-08 DFAS—CLEVELAND RET NET 1,889.17 02-01-08 US TREASURY 303 SOC SEC 820.00 02-01-08 INTEREST PAYMENT 0.07 02—01—OS SERVICE CHARGE 5.00 2,914.30 ENDING BALANCE 52,914.30 ANNUAL PERCENTAGE YIELD EARNED = 0.18 % �� , � . s � ��,"'�_ ,r �a�� ;�� ' a,� ��«a��,��'�� a `'� � ' LOOBA(6/07j �� "��"'��a'�� `�� ' � �� _ � � ��", �`��'��S� �`�' `�s �� A , � e�� x- w �,"� `��`F"� ar'�� e�. �; a . e ,.. .-, ,.�a�*.•°��.��.�ee. .. ti, eee.�,.... M�a��.�.� � . COMMONWEALTH OF PENNSYLVANIA SHORT CERTIFICATE COUNTY OF CUMBERLAND ; , I, LISA M. GRAYSON, ESQ. Register for the Probate of Wills and Granting Letters of Administration in and for CUMBERLAND County, do hereby certify that on the 16th day of May, Two Thousand and Fourteen, Letters of ADMINISTRATION in common form were granted by the Register of said County, on the estate of MAX ELSWORTH WALKER , late of NORTH M/DDLETON TOWNSH/P (First,Midd/e,Lastl a/k/a MAX E WALKER in said coun ty, deceased, to NANCY E WALKER lFirst Middle,Lastl and that same has not since been revoked. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of sai d offi ce a t CARLISLE, PENNSYLVANIA, thi s 16th day of May Two Thousand and Fourteen. Fi 1 e No. 2014- 00485 PA Fi 1 e No. 21- 14- 0485 Da te of Dea th 2/18/2008 S. S. # 168- c Regist Wi ls � L�f1�,�P o �r�D.� (�� NOT VALID WITHOUT ORIGINAL SIGNATURE AND IMPRESSED SEAL � < , REV-1500 EX Page 3 Pile Number Decedent's Complete Address: � DECEDENT'S NAME �� " �ll.�� I� STREET DRESS —1r� -- - -- _ _ — -- - - - — CITY�VW I IS� — - —.. --- -STAT �ZIP � � 17c�)� Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (�) �a �l� 2. Credits/Payments v A.Prior Payments �•Q� _ B.Discount _��_ _ 3. Interest Total Credits(A+B) (2)_ t�1, (�FV 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� ��.�� 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) (� �'�"� Make check payable to: REGISTER OF WILLS, AGENT. �m � o- ead' Y�=° C�"� !� -a-�`s i,� ,� r� i i rir 4 �e�� ar� �°— a - �:�i �,� .t F�-ia�t��N�+` �. ..ii.ia�'=-.�;�. . �^` . "�" . �,�,�:' u �aa -i� � '� '. ��a .'� ;i +,� = . , . �`" �;, �-71Gat..��.,. " di'�� ,�-� - "5w"` i .. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decetlent 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 ............................................ ❑ 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. Ditl 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. ! � p•�;� . i, ��" v�. �k� ,�� 7' .�� _ $.� _ - _ - "Y _ - ... .. .. .c..a . " ,. :Y- ., c'uv r ,..a .., , . For tlates of death on or after July 1, 1994,and before Jan. 1, 1995,the tax rate imposed on the net value of transfefs 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 [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 chiltl 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 tlecedenYs 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 tlecedenYs 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.