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Home My WebLink About07-28-14 is r pennsyLvania DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES Telephone C 717 787-8327 July 11, 2014 FILED JUL 2 3 2014 MS JANE MARFIZO KING REGISTER OF WILLS JEAN NIARFI�ZyO�Kl,ING DAUPHIN COUNTY COURTHOUt NNINA MI , R' 101 MARKET ST RM 103 HARRISBURG PA 17101 Re: Estate of RICHARD E LENKER File Number: 2108-0879 County: CUMBERLAND Date of Death: 08/23/08 Dear Register of Wills: The subject decedent legally resided in CUMBERLAND County as of the date of death. Accordingly, you are authorized to cancel file number 2214-0669. All matters concerning this estate should be maintained under CUMBERLAND County File Number 2108-0879. All original Inheritance Tax documents for the subject decedent should be forwarded to the CUMBERLAND County Register of Wills; however, you may wish to retain a copy, including photocopies of all receipts for the collection of Inheritance Taxes in the subject estate which have been issued by your office. Please contact me at the telephone number above if you have any questions. Sincerely, Laurel Fulmer, Supervisor Inheritance Tax Division M=C- co 1 c C7 n- _ —r- LP `-�rt D Department of Revenue I PO Box 2806011 Harrisburg, PA 17128 1 717.787.8327 1 www.revenue.state.pa.us IK)�1 • 1505610143 • N� �� REV-1500 Ex`92-"' OFFICIAL USE ONLY PA Department of Revenue Pennsylvania coamv coaa Year File Number Bureau of Individual Taxes oerearmsxror aevexue PO BOx.280601 INHERITANCE TAX RETURN 22 Harrisburg, PA 17128-0601 RESIDENT DECEDENT `l ENTER DECEDENT INFORMATION BELOW 08 23 2008 09 14 1923 Decedent's Last Name Suffix Decedent's First Name MI LENKER RICHARD E (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ❑ X 1. Original Return 2. Supplemental Return 3. Remainder Return(Date of Death Prior to 12-13-82) 4. Limited Estate 4a. Future Interest Comppromise 5. Federal Estate Tax Return Required (date of death after 12-12-82) S Decedent Died Testate 7. Decede t Mahjj ned a Living Trust 8. Total Number of Sale Deposit Boxes (Attach Copy of Will (Attach RGopya rust) P 9. Litigation Proceeds Received 7g.Spousal Povert Credal!Date of Death 11.Election to tax under Sec.9113(A) b2lween 12-31- 1 an f-1-95) (Attach Schedule 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number EARL RICHARD ETZWEILER (717) 234 56000��"" REGISTER OF�I�UgrcgNirr First Line of Address JUL 113 — f01 105 NORTH FRONT STREET _ 2Q14 Second Line of Address JEAN MARF170 KING CLERK OF THEORPHA�A Up, City or Post Office State ZIP Code DATE FILED HARRISBURG PA 17101 Correspondent's e-mail address: REtzweiler(&Comcast.net 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. SIGN URE PERSON RESPONS EFOR ILING RETURN DATE Robert L. Lenker Ce -2 7 114 ADDRESS 210 Third Street, Millersburg, PA 17061 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE Earl Richard Etr �'/�weiler 11/2L ADDRESS 105 North Front Street, Harrisburg, PA Side 1 L 1505610143 1505610143 J • 1505610243 • REV-1500 EX Decedent's Social Security Number Decedents Ns.: Len ker, Richard E. RECAPITULATION t 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&Notes Receivable(Schedule D)........................................................ 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 9 , 052 . 00 7. Inter-Vivos Transfers&Miscellaneous Nnn,-Probate Property (Schedule G) Separate Billing Requested............ 7. 8. Total Gross Assets (total Lines 1 through 7)........................................................ 8. 9, 052 . 00 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 3 , 860 . 00 10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule 1)............................ 10. 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 3 , 860 . 00 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 5 , 192 . 00 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. 5 , 192 . 00 TAX COMPUTATION-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.00 15. 0 . 00 16. Amount of Line 14 taxable at lineal rate X .045 0 . 00 16. 0 . 00 17. Amount of Line 14 taxable at sibling rate X.12 5 , 192 . 00 17. 623 . 04 18. Amount of Line 14 taxable at collateral rate X.15 0 . 00 18. 0 . 00 19. TAX DUE................................................................................................................ 19. 623 . 04 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 1505610243 REV-1500 EX Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME Lenker, Richard E. STREETADDRESS CITY STATE ZIP PA Tax Payments and Credits: 1. Tax Due(Page 2, Line 19) (1) 623.04 2. Credits/Payments A. Prior Payments S. Discount 0.00 Total Credits(A +B) (2) 0.00 3. Interest (3) 109.21 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2,Line 20 to request a refund 5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 732.25 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;............................................................................... ❑ ❑x b. retain the right to designate who shall use the property transferred or its income;.................................. ❑ ❑ c. retain a reversionary interest;or............................................................................................................... d. receive the promise for life of either payments,benefits or care?............................................................ Li ❑ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.................................................................................................................... ❑ 7 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?.................................................................................................................. ❑ 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 January 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent 172 P.S.§9116(a)(1.1)(ii)]. The statute does not exempt a transferto a surviving spouse from tax,and the statutory requirements for disclosure of assets and fling 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 forthe use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)3. • The tax rate imposed on the net value of transfers to orforthe 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.(0710) pennsylvania SCF EDULE F' • DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAY,RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Lenker, Richard E. If an asset was madejolnt within one yearof the decedent's date of death,It must he reported on schedule G. SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT A. Dolores M. Leiser 230 Moore Street Sister Millersburg, PA 17061 B. Franklin L. Lenker 210 Third Street(L Brother Millersburg, PA 17061 C. Robert L. Lenker 210 Third Street (L Brother Millersburg, PA 17061 JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD'S VALUE OF NUMBER FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR VALUE OF ASSE INTEREST DECEDENT'S INTEREST TENANT JOINT JOINTLY-HELD REAL ESTATE. 1 ABC 114 interest in a tract of land situate in the 36,208.00 25.000% 9,052.00 Village of Lenkerville, Upper Paxton Township, Dauphin County, Pennsylvania, identified as Dauphin County Tax Parcel No. 65-029-012,owned as joint tenants with right of survivorship with Franklin L. Lenker, Robert L. Lenker and Dolores M. Leiser,with the deed being recorded in Dauphin County Deed Book A,Vol. 62, Page 554,with Shirley J. Lenker conveying her 116 interest to Franklin L. Lenker, Evelyn C. Lenker; Robert L. Lenker, Dolores M. Leiser and Richard E. Lenker by deed dated March 7, 1987,and recorded in Dauphin County Record Book 903, Page 86,with Evelyn C. Lenker having died March 13, 2003, assessed at$24,800.00 times the common level ratio of 1.46 equals a fair market value of$36,208.00 with a 1/4 interest valued at TOTAL(Also enter on Line 6, Recapitulation) 9,052.00 (If more space is needed,additional pages of the same'size) - Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule F(Rev.01-10) REVA611 EX.(10-09) • pennsylvania ��®�Q'� DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Lenker, Richard E. Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER p,. FUNERAL EXPENSES: See continuation schedule(s)attached 3,500.00 B. - ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City- State Zio Year(s)Commission Paid 2. Attorney's Fees Earl Richard Etzweiler 300.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State ZiD Relationship of Claimant to Decedent 4. Probate Fees 35.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 25.00 See continuation schedule(s) attached TOTAL(Also enter on line 9, Recapitulation) 3,660.00 Copyright(c)2009 form software only The Lackner Group, Inc. - Form PA-1500 Schedule H(Rev. 10-09) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Lenker, Richard E. ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Funeral expense-Funeral bill 3,500.00 H-A 3,500.00 Other Administrative Costs 2 Earl Richard Etzvveiler, photocopies, postage, notary fees,etc. 25.00 H-B7 25.00 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) REV-1513 E%+(0140) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Lenker, Richard E. NUMBER NAME AND ADDRESS OF DECEDENT RELATIONSHIP TO SHARE ESTATE AMOUNT OF ESTATE PERSON(S)RECEIVING PROPERTY D. 0 ,ee (Words) ($$$) I. TAXABLE DISTRIBUTIONS (include outright spousal distributions,and transfers under Sec.9146/-\".2)1 Dolores M. Leiser Sister 1/3 1,734.13 - 230 Moore Street Millersburg, PA 17061 Franklin L. Lenker Brother 1/3 1,728.94 210 Third Street(L) Millersburg, PA 17061 Robert L. Lenker Brother 1/3 1,728.94 210 Third Street(L) Millersburg, PA 17061 Total 5,192.01 Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as approprate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10) Commonwealth of Pennsylvania Depannnent of Revenue REV-1162 EX(11-96) Bureau of Individual Taxes P.O.Box 280603 Harrisburg,PA 11128-0603 y, PENNSYLVANIA INHERITANCE AND ESTATE TAX DA017902 OFFICIAL RECEIPT RECEIVED FROM: ETZWEILER EARL RICHARD ESQUIRE ETZWEILER &ASSOCIATES 105 N FRONT ST HARRISBURG, PA 17101 ---------, d --------- ACN AMOUNT ESTATE INFORMATION: 101 $732.25 FILE NUMBER: 2214-0669 DECEDENT NAME: LENKER, RICHARD, E. DATE OF PAYMENT: 07/03/2014 10:45:23 AM POSTMARK DATE: 07103/2014 COUNTY: DAUPHIN DATE OF DEATH: August 23, 2008 TOTAL AMOUNT PAID: $732.25 REMARKS: 2214-0669 RICHARD E. LENKER ESTATE Check Check#1885 Amount: $732.25 RECEIVED BY: SS 07103/201410:45:23 AM Sea] istcrnJSii/Isf rknJ h 'Cnnrt Jean Marfizo King Register of Wills&Clerk of Orphans' Court My Commission Expires First Monday,January,2016 Register of Wills Copy - \S \\\ \{{ ! ; ()M % /\ � g% \ J r« 3 a93@� . a : m&\\z : . , M mt00 \ : r 0 \ + \ 0 _ � \ � i. ' ` / 1 =�. '�`` - ., .��, �,,� �_ - ;. ' �\ ., ..�,. a��. �yi .' . k ;� ', ,t 'c. �y, r Tr .x i. �� '� � � ! r .. t .�^' ��,.. �..� I .� ./ I .+-' 4 '+ L �,.' y�;jj i av��qq�j''�� ..r .ifn.4 .SAf � gjy } r_ .I e � f. �\ r+" ` � / e) �`. .V S � � r, } .�.� r S � `� l ..,,i � �*.,._ '`` 7 \ ♦� Y ! L sT J ,e,�'S