HomeMy WebLinkAbout07-24-14 (2) � 1505611185
REV-1500 EX(02-11)(FI)
OFFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau of individual Taxes
Po eox zaosoi INHERITANCE TAX RETURN 21 14 0 2 0 3
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
SOCial S@CUflty NUmbef Date of Death MMDDYYYY D2t2 Of Blrth MMDDYYYY
02242014 05021915
DecedenYs Last Name Suffix DecedenYs First Name MI
EILER VIOLA M
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name M I
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
- ' REGISTER OF WILLS
FILL IN APPROPRIATE BOXES BELOW
� 1. Original 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)
� 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 TO:
Name Daytime Telephone Number
KEITH 0- BRENNEMAN 717-6° -B528 = �,
.�- , ,;-r,
REGIS �WILLS U�N�Y��� �
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"71�"'C. f"" �.,.... ,�.
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First Line of Address �G j .F" -
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44 WEST MAIN STREET �r__; '�' '� ��+.:
Second Line of Address ��_� � " ^�'i
D .-, '�',� i.��
C7�
City or Post Office State ZIP Code DATE FILED
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 all information of which preparer has any knowledge.
SIGNA7lJRE F ON RESPON LE FO FILIN RETURN DATE
ADDRESS
MARSHA A . STETLER, EXECUTRIX 515 HYACINTH DRIVE, LONGS, SC
SIGNATUR; F PREPARER OTHER THAN REPRESENTATIVE DATE 29568-8107
� �- �7�/�`�/�/
ADDRESS
KEITH 0 . BRENNEMAN, ESQUIRE 44 WEST MAIN STREET, MECHANICSBURG
PLEASE USE ORIGINAL FORM ONLY PA, 17055
Side 1 �
� 1505611185 OM46473.000 1505611185 J �\
� 15�5611285
REV-1500 EX(FI)
Decedent's Social Security Number
DecedenYsName: EILER VIOLA M
RECAPITULATION
1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . � Q •0 0
2. Stocks and Bonds(Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . 2 � • 0 0
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C), , , , , g. � -��
4. Mortgages and Notes Receivable(Schedule D) . . . . . . . . . . . . . . . . . q O • ��
5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) , , , , , 5. ],6 8,9 7 5 • 2 3
6. Jointly Owned Property(Schedule F) � Separate Billing Requested , , , , 6. � •��
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) � Separate Billing Requested . . . . 7. Q • ��
8. Total Gross Assets(total Lines 1 through 7) , , , , , , , , , , , , , , , , , , 8 16 8,9 7 5• 2 3
9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . g. 8,2 6 6 •81
10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule I) , , , , , , , , , �0. 13,5 7 6 -�5
11. Total Deductions(total Lines 9 and 10), , , , , , , , , , , , , , , , , , , , , �� 2],,8 4 2 • 8 6
12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . �2 ],4 7,13 2 • 3�
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J), , , , , , , , , , , , , , , , �g. � • �0
14. Net Value Subject to Tax(Line 12 minus Line 13) , , , , , , , , , , , , , , , �q ],4 7,13 2 • 3 7
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.O� � • 00 15. � • ��
16. Amount of Line 14 taxable
at�inea�ratex.o.�15 147,132 •37 �s. 6,620 •96
17. Amount of Line 14 taxable
at sibling rate X.12 0 -❑� 17. 0 - ��
18. Amount of Line 14 taxable
at collateral rate X.15 � •0 0 18. � • �0
19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 6,6 2 0 • 9 6
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT �
Side 2
� 1505611285 1505611285 �
OM4648 3.000
REV-1500 EX(FI) Page 3 File Number
Decedent's Complete Address: 21 14 0 2 0 3
DECEDENTS NAME
EILER VIOLA M
STREET ADDRESS
TOWNSHIP
CUM ERLAND
CIN STATE ZIP
MECHANICSB RG PA 17055
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 6�6 2 0 • 9 6
2. Credits/Payments
A. Prior Payments 6�0 0 0 • 0 0
B. Discount 3 0 0 • 0 0
Total Credits(A+g) �z� 6,3 0 0 •0 0
3. Interest
(3) � • 0�
4. If Line 2 is greater than Line 1+Line 3,enter the difference.This is the OVERPAYMENT.
Fill in box on Page 2,Line 20 to request a refund. (4) Q •Q Q
5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 3 2 0 • 9 6
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 . . . . . . . . . . . . . . . . . . . . . . . . ❑ �
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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ ❑X
3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? . ❑ 0
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
[72 P.S.§9116 (a)(1.1)(ii)j. 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 decedenYs 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 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.
OM4671 2.000
REV-1508 EX+(p�12)
pennsylvania SCHEDULE E
DEPARTMENTOF REVENUE CASH, BANK DEPOSITS & MISC.
R so�MO�c ENTTURN PERSONAL PROPERTY
ESTATE OF: FILE NUMBER:
Viola M. Eiler 21 14 0203
Include the proceeds of litigation and the date the proceeds were received by the estate.
All propert 'ointl owned with right of survivorship must be disclased on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1. American Home Patient 41.40
refund due the decedent
2 M&T Bank 75.00
cash bonus
3 M&T Bank 7,761.25
checking account #1128019
4 Musselman Funeral Home & Cremation Services, Inc. 50.00
refund due the decedent
5 Pension 300.15
payment due the decedent
6 Waddell � Reed 160,747.43
investment account #60155855
TOTAL(Also enter on line 5,Recapitulation) S 168,975.23
2wasAD 2.o0o If more space is needed,use additional sheels of paper of the same size.
REV-1511 EX+(08-13) SCHEDULE H
pennsylvania
DEPARTMENTOF REVENUE FUNERAL EXPENSES AND
INHERITANCETAXRETURN ADMINISTRATIVE COSTS
RESIDENTDE�EDENT
ESTATE OF FILE NUMBER
Viola M. Eiler 21 14 0203
DecedenYs debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPT�ON AMOUNT
A. FUNERAL EXPENSES:
�. Howard Gephard, Inc.
engraving on headstone 135.00
Total from continuation schedules . . . . . . . . . 4,310.29
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
Ciry State ZIP
Year(s)Commission Paid:
2. AttorneyFees: Snelbaker & Brenneman, P.C. (Estimated) 2,210.00
3. Family Exemption:(If decedent's address is not the same as claimant's,attach e�lanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees: 193.50
5. Accountant Fees:
6. Tax Return Preparer Fees:
7.
1 Brad Paul
income tax preparation 100.00
2 Cumberland Law Journal
advertising Executrix Notice 75.00
Total from continuation schedules . . . . . . . . . 1,243.02
TOTAL(Also enter on Line 9,Recapitulation) $ 8 266.81
3W46AG 2.000 If more space is needed, use additional sheets of paper of the same size.
Estate of: Viola M. Eiler 21 14 0203
Schedule H Part 1 (Page 2)
Item
No. Description Amount
2 Alison Strack
reimburse for following:
a. obituary costs - $276.07
b. Flowers - $42.60
c. Janitorial services & Supplies for funeral
luncheon - $82.84 401.51
3 Musselman Funeral Home & Cremation Services, Inc.
funeral services 2,747.00
4 Union Cemetery
funeral expenses 570.00
5 Women of Grace
funeral luncheon expenses 591.78
Total (Carry forward to main schedule) 4,310.29
Estate of: Viola M. Eiler 21 14 0203
Schedule H Part 7 (Page 2)
3 Pottsville Library
obtain copy of obituary for deceased spouse required
for life insurance payout 10.00
4 The Sentinel
advertising Executrix Notice 233.02
5 Reserve
for filing fees, accountant fees and other
miscellaneous costs associated with the
administration of the decedent's estate 1,000.00
Total (Carry forward to main schedule) 1,243.02
REV-1512 EX+(12-12)
pennsyivania SCHEDULE I
DEPARTMENTOF REVENUE DEBTS OF DECEDENT,
INHERITANCETAXRETURN MORTGAGE LIABILITIES 8 LIENS
RESIDEM DECEDENT
ESTATE OF FILE NUMBER
Viola M. Eiler 21 14 0203
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
�• Alert Pharmacy
medical expenses 117.55
2 Citibank
payoff credit card 1,329.50
3 Messiah Village
nursing home care 11,019.00
4 PA Department of Revenue
2013 income tax 1,099.00
5 Verizon
phone service 11.00
TOTAL(Also enter on Line 10,Recapitulation) S 13 576.05
2W46AH 2.000 If more space is needed,insert additional sheets of the same size.
REV-1513EX+(01-10) SCHEDULE J
pennsylvania
DEPARTA�NT OF REVENUE BEN EFI C IARI ES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Viola M. Eiler 21 14 0203
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[InGude outright spousal distributions and transfers under
Sec.9116(a)(1.2).]
�. Marsha A. Stetler
515 Hyacinth Drive
Longs, SC 29568-8107
56.8� of net value of Waddell & Reed
Investment account: 83,571.19 Daughter 83,571.19
2 Alison Strack
34 Country Club Place West
Camp Hill, PA 17011
43.2� of net value of Waddell & Reed
investment account: 63,561.18 Daughter 63,561.18
ENTER DOLLAR AMOUNTS FOR DISTRIBU110NS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE.
�� NON-TAXABLE DISTRIBUTIONS
A.SPOUSAL DISTRIBU110NS UNDER SECl10N 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. a 0.00
9W46AI 2.000 If more space is needed,use additional sheets of paper of the same size.
. . . i
L�S'1 WILL ANll TES"TANIENT
Ol�
V10LE1 M. �1L�R
l,VlOLA I��I. G1LER,of Mechanicsburg,Cumbe�i•11nd Co�inty,Permsylvania,being of
souud and disposing miud,meinoiy and understanding,do tiereby make,publish and declare t11is
� as anci for my Last Will aud Testament,hereby revoking aud malciug void any and all wills by me
at any time heretofore made.
1. I dii•ect that all my debts and funer<il e�penses be paid as soon as practical after my
� death by my Executrix heceivafter nanied. t furthet direct that my remains be cremated and .
�
:� thereafter disposed of as my EsecutriY sl�all decide.
I direct that all ta:�es that may Ue assessed as a consequence of nry death shall be paid
� °�` fi•oui my residuary estate as part of the expenses of tl�e�dministration of my estate.
� 2. I direct that the investment account presently held under my name by Waddell&Reed
identified as account nuinber 60155555,or any successor accouut to which such funds are
h�ansfei�red prior to my death,be giveu to tlie foi�wing benaficiaries in the percenta�es identified
below:
� �1. I give 56.3%thereoF to my daugl�ter,MARSHA A.STETL�R;and
B. I give 43.2%thereof to my d�ughter,ALISON S'I'RACK.
3. All the rest,residue�uid reu�ainder of my estate 1 give in equal shares to my da�ighters,
MAIZSIIA A. STI�"CLr[2 and ALISON STRACK.
�. (u tlie event either or both of my daughters identified in I'aragraph 2,above,should
predeceasc n1e,I direct t11at die share such deceased daugl�ter would have received lmder this my
Last Will and Testament shall be�iven to her sucviving spouse and if there should be no
siirvivii�g sl�ouse, I direct that said share shall be given to my deceased claughler's issue surviving
LAW OFFIGES
SNELBAKER ljlE,'�7f(�St�l�e$. �
&
HRENNEMAN
5. [he.reby noiuinate,constitute�nd ap}�oint my aaughler,MARS�IA A.ST�TL� ,as
- 'i
. , �
�aecutris under t1�is my Last Wi1L and Testament. lil tl�e eveut she should predecease me or fail
o�ualii}�,I nomivate,constiLute and appoint my daughler,ALISON STRACK,as Executrix of
Illis my Last Will and Testament.
1 hereby direct that no person serving as Executrix hereunder shali be compensated lor
�ny services provided. I also direct that no persou serving�is�xecutris herewider shall be
�equired to post any bond to secure the faiChful perfonnance of her or its duties in the
ommonwealth of Pennsylvaui�or ii1 any other jucisdictiou.
, � IN WIZ�N�SS WHER�OP,I have hereunto set my hand and seal to this my Last Will aud
Teslauient written on Two(2)pages this 8r�'day of February,2012.
� �, _. ;� �a� �' .e�� (SEAL)
f�
Viola M.Eiler
igned,seaLed,published and declared by VIOL�M.EILER,the Testatrix above nanled,as and
� or her Last Will ancl Testament,in our presence,who,in l�er presence,at her request,and in the
�resence of e�ch other,have l�ereunto suUscribed our names as attesting witnesses.
������—^ (SEAL)
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;�c���=�,ic�'�c���Q,
�s���
lAW OFFlCES �
� . SNELBAKER SC -7- .
� BRENNEMAN, P.C.
I
C01�iNi0NVdL,ALTH OF PENNSYLVANIA)
: SS.
COUNTY OP CU[vIBERLAi�1D )
We�,V[OLA NL�ElL�1Z,KEITH 0.BRENN�MAN,ESQUIR�and SANDRA K.
SHOW�RS,the Testah-ix aud tl�e wilnesses,respectively,whose names are sigiled to the
attached or foregoiug instrumenC,being fu�st cluly sworn,do hereby declare to tlie undersigued
au[hority that tl�e Testatrix signed and executed tl�e instrument as her Last Will and Testamenf
and that she had signecl willingly,and that she executed it as her free and voluutary act for Yl�ie
' purposes thereiil expressed,and tLiat each of d�e witnesses,ii1 the presence aud hearing of tlle �
TesCatris,signed the Will as witness and Yl�at to the best of his or her Iniowledge the Testatrix
�v�s at thaC time eighteen years oF age or older,of sound mind and under no consh�aint or undue
iiit�7uence.
(''`��' �Ii ���r�
�_�_.
Testatrix
�� V �-----
Wituess
f �1
r��'1 c�,� �G�IC , �
W itness
SuUscribed,sworn to and acicnowledged before me by V10L�M.EIL�R,Testatrix,ancl
suliscribed aud sworn to before me by KEITH O.BRLNN�MAN,�SQUIR�aud SANDRA K.
SI-IOWERS,�vitnesses,this 8��'day of Pebruary,2012.
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LAW OFFIGES '..`�� S 4.'/\� � �����W��`� - .
SNELB4KER �G � � �i
& Notary Piiblic
BRENNEfAAN �
COMMQNWEALTH OF PENP .JSYLYMIIA
ryotarial Seal
Susan L Malrazi,Notary Fublk
Mecfwnkshurg Boro,Cumherland Cou+HY
My Commisslen Fxpires Nov.24,2015
MEMBER,PENNSYLVANL�A550C7AT10N OF NOTARIlES