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Home My WebLink About09-30-14 _ � Z5��6;�t]�43 ��v-��aa Ex�a2_„ -�:.. , :�. PA De artment of Revenue Y OFFICIAL USE ONLY p penns Ivania County Code Year Fi1e Numbe� Bureau of Individuaf 7axes OEPMTMENfOFREVENUE Po Box.zsoso� INiiERiTANCE TAX RETURN �� ,3 pp�� Harrisburg,PA 17128-0601 RESIDENT DECEDE�IT ENTER DECEDENT lNF4RMATION BELOW Social Security Number Date of Death Date of Bir�h � �� so �.z 20�.� as x�. �.��. DecedenYs Last Name Suffix DecedenYs First Name M[ $RASHEAR W�,LTER J (![Applicable)EnEer Surviving Spouse's Information Below Spouse's LasE Name Suffix 5pouse's First Name MI Spouse's Social Security Number THIS RETURN MUS7 SE FILED[N DUPLICATE W1TH TME REGISTER OF WtLLS FILL IN APPROPRIATE OVALS BELOW O 1. Original Retu�n � 2. Supplemental Return � 3. P 30�o d2 j�82r)n(Date of Dsath � 4. Limited Estate � 4a.Future In[erest Compromise � 5. Federat Estate Tax Retum Required (date ot death after!2-12$2) Q g DecederR Died Testafe � �- AttacheCO a�of l�n Sd a Living Trust � 8. Toial Number of Safe Deposit Boxes (AttachCopyofWilp PY ) � 9. Litigation Proceeds Received � ip,S ousal PoveAY Credit�Date of Dea�n � 11.Election to tax un@er 5ec.9113(A} b�hveen 42-31-J1 and -t-95) (Ait�Ch SChOdUIB O} CORRESPONDENT-THES SECTION MUST BE COMPLETED.ALI.CORAESPQNDENCE AND CONFIDENTIAL TAX INFORMATION SHpULD BE DIRECTED T0: Name Daytime Telephone Number GEflRGE F DU'[7GI,�.S III ESQ 71? 249 63� r� ° � REGtS$f�F WiLL9�-�.SE C�,.p �.1.� ?7 � "'O i.r> �7 First Line of Address :�� ; . r-- `j �� - _ . �,.., a r,� � 35� :�iLE��3E� SPRTN�G R.E? ,: c: ` ; ; r�., � Second Line of Address - _ n ��"e �"� � � _r1 _';: :.s� G"� � E1qTE F[LED� � rn City or Post Office Sfate ZIP Code F—�+ Cn � CA.RI.I SI,E PA �.T 015 " �v CorrespondenYs e-mail address: �adouAlastc'�sat�ttannhtighes.com Under penalties of perjury,I decEare thaf 1 have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is lrue,correct and complete.Declaration of preparer olher than the personal represenfative is based on all information of which preparer has any knowiedge. � S1GNA OF PERSON RESP SI E FOR FILING RETURN DATE . C ^ � Barry Simmons �� I�J � ADDRESS 295 South Pine Hill Rd. Ext. Enola PA 17025 SIGNATURE OF PREPARE OTHER THAN R PRESENTATIVE DATE � � George F Dauglas, Ili Esq. � j� ADDRESS PA Side 1 � I�5Q56��I�,43 y��156�q1�43 � _ _ _ _ � 7,�CI�6�,[]�43 REV-1500 EX Decedent's Social Security Number DecedenYs iJame: Bra$Fl�i�rT Nitalter J. �.�� .� RECAPITULATION 1. Real Estate(Schedule A).........................................................................�---.......... 1. Z2 3, �,91 . $9 2. Stocks and Bonds(Schedule B)..........................................................�--................ 2. �.� ,.�77 . C,1� 3. CEosely Held CorporaYion,Partnership or Sole-Proprietorship(Schedule C)......... 3. A. Mortgages&Notes Receivable(Schedule D)........................................................ 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E}............... 5. �'�o �7'� • �� 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requesfed............ 6. 7. Inter-Vivos Transfers 8�Miscellaneous t�n�Probate Property (Schedule G} U Separate Bifling Requested............ 7. $ � 7$5 . 83 8. Total Gross Assets(totai Lines t through 7).........:.............................................. 8. �� ,$�$ , Q� 9. Funeral Expenses and Administrative Costs{Schedule H).................................... 9. 2�r �8� • �� 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. 11. Total Deductions(total LEnes 9 and i0)................................................................ 11. ��., 41f3� . 66 12. Net Value of Estate(Line 8 minus Line 11).......................................................... �2. 237 ,343.3� 13. Charitable and Governmenial Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J)............................................... 13. 14. Net Value Subject to Tvc(Line 12 minus Line 13)............................................... 14. �3 7 ,��.�� TAX CdMPUTATI�N-SEE IAlSTRUCTIOfVS F�R APPLtCABLE RATES t 5. Amount of Line 14 taxable at the spousal fax rate,or transfers under Sec.9916 (a)('�-2)X-�� 15. 0 . t}0 16. AmounE of Line 14 taxable at lineal rate X .045 � � �� 6• � ' d� 17. Amount of Line i4 taxable atsiblingrateX.12 ��7r ?��. 1� ��. 2�r�� .�3 18. Amount of Line 74 taxable at collatera!rate X.15 3 3�5 5 7•2 5 1$• �r�� = �� 19. TAX DUE................................................................................................................ 19. 2'9 r f�i7 . �2 2D. FILL IN THE OVAL 1F YOU ARE REQUESTING A REFUND OF AN OVERPAYM�NT. � Sicle 2 � I�50�b7��43 ZSE#.563,[1�4� �,,,� REV-9500 EX Page 3 Fife Number 2'1-93�Q027 Decedent's Complete Address: DECEDENTS NAME Brashear,Walter J. STREETADDRESS 295 Sout�Pir�e t-iR#i �x. CITY STATE ZIP Ettt�l� PA 1?Q2� Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 29:BFs7.92 2. Credits/Paymenis A. Prior Payments B. Discount p.0� Total Credits(A +g� (2) i1.pfl 3, fnterest (3} 9,�65.55 4, If Line 2 is greater than Line 1 +Line 3,enter#he difference. This is the OVERPAYMENT. (q) Check box on Page 2,Line 20 to request a refund 5. If Line 1 +Line 3 is greater than�ine 2,enter the difference. 7his is the TAX DUE. {5) 3(�1'��•,t�.'�' Make Check Pa able to: REGISTER OF WILLS, AGENT. ��"�*CY�n.��au�u�.."�,�„'^.°��'��._...��R�:- �-.•�-•'-,a�^.u•, .. _.. � '7. ;%�;,.w; �•i{+�..�..:::�"� a .r.�.::Y��r�;�Pti w^^...^.:.i�,�+�"�,G f,_-. �,,r �{ ._�.,�c .� .tx.a:»M�z."'fk,a -_..�a.��....".."��'�7�'.. ---wsa�ai� _.... -a. """.""'"_:.,'"�`.��"�..--..,.��.r.�r^"'�.—W.•r^^�.....,:x..xwitS��'��.-�-�-��....._.. ._.__�._.,,.,�'��'........ -- ........ '� ---- -=�;" PLEASE ANSWER THE FOLLOWING QUESTtONS BY PLACING AN "X" 1N THE ARPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain fhe use or income of the property transferred:............................................................................... ❑ O b. retain the right to designate who shall use the property transferred or its income:.................................. ❑ � c. retain a reversionary interest;or............................................................................................................... ❑ 0 d. receive the promise for life of either payments,benefiEs or care?...........................................:................ ❑ 0 2. If death occurred after Dea 12, 1982, did decedent transfer property wifhin one year of death without recaiving adequate consideration?.................................................................................................................... ❑ � 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ []x 4. Did decedent own an individual retirement account,annuity,or other non-probafe property which containsa beneficiary designation?-•-•�........................................�----..............----.................................------....... ❑ � IF THE ANSWER TO ANY OF 7HE ABOV�QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. _.,�_..... _ _�:...�::.......__ „;::� w :.��..._... ._��- :-- w .��.. ::,..�__ ._.�..� �a.�-: �:>� --_ -�:�,,•.�.::. ._..__......��. . . _. ,._.__...^�r�..r ........_. .�s.....�.....,. �-�. ..�-. r ".».......n....rx. ""°^�.�,' '_°."'"-r-_�_c ..--...�s- .�...�. .... . :�:.i, .. ........sc..�= e-��„�,:c;'• _ _ =�.:'r�...a_c�� - ...Vs2�-n':'t:' •.��... , ...�.___.• ...,_...-_, c .r._.r_ ..__. r._.w . ._...,.�."'_va. _..__"__-.-..,. ..... . ...._.... .....,,.....mxn.-�_: �..,r"•=�g...._, .,._..�:.i»..aTi.� ,� u."""._ ,... .� -..—�...—�-'k:1a�f'nS ......._,. .......� :�r.+. -�.. . ,,., -r�..ffi-_ ,..«,.�--.�,r._. M,„,�.._,._..�.-==_-...._,._...._ z:itr,-��=�."�__ ....i.. .. _........_.___ ._.�.... Fot dates of de2th 8t?0��ftE:r duly 1,t99d and before Jan.i,t 995,th�iax rate im�crs�d on€�e nat va�ue pf fransfers to or for the use af the surviving spause i�3 p�rCent(72 P.S.§9?76(a}{9.1}(i)) For 8ases of dea4h on or afiter January f,a 995,the tax rate imposed on the nei va�ue oftrans#er�to ar#or ihe use of the sun�ivang spous�is a percerat �72 P.S.§9116{a)(i.1}(ii}�. 1'he statute drses not exempt a transfer to a survivirtg spouse#rom tax,art�the siatutory tequiremer�ts for disclosure of assets and frling a tax r�:tum ar�e st�l a�,pGcabla euen if th�survivi�g spause is the anly tten�ficiary, Far dates of death nrs or aRer July 1,20d0: • TYte Yaic�ate iirpased an the net value af transfiers from a deceased ahild 21 yea�s of ag�or yflunger at deafh ta or tor the use af a nafura�parent,an adoptive parent,or a step�arent ot fhe chif�is Q percenk[72 P.S.§9316{a;(1.2}j. • the tax rate imppaed an the net value of transfers to ar forihe use ofthe dec�denfs linea!beneficiaries is 4.5 percenf,except as no#ed in j72 P.S.§$11b(a)(1)]. . The eax rete iinpdSed on th�net vaiu�of fransfe�s►o or fpr the Us�of the deCedenYs siblings is S 2 p�rcet�t�72#�,5.�3116(a.}(1.3)}. A sii�ling i�d��n�d, under Secti�n 9102,as an in�ividuai who�ras af least o�e parer�#i�common�vifh the decedent,whether by bload nr adap#ion. Rev-�502 EX+(07-101 SCHEDULE A pennsylvania REAL ESTATE DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Brashear,WalterJ. 21-13-0027 All real property owned solely or as a tenant in common must be repoRed at fair marke!value.Fair market value is defined as lhe price at which p�oFerty would he exchanged between a will3ng buyer and a wiuing seller,neither being compelled to buy or sell,both having reasonable knowledge ot the relevant facts. Real p�operty that Is jointly-owned with right of survivorship�nust be disclosed on schedule F. Attach a copy of the settl¢ment sheet if the praperty has been sald lnclude a copy of the deed showing decedenYS interest if owned as tenant in common. ITEM VALUE AT DATE NUMBER DESCRIPTiON �F DEATH 1 2.03 acrss on Valley Road, �nola, PA-vacant parcel located in East Pennsboro'Cownship, 59,073.00 Cumberland County,PA(Deeci book X20,page 1125) 2 9.44 acres focated at Pine Hill Road Extended-vacant parcel located in Hampden 1'ownship, 78,418.84 Cumberland County,PA(Deed Book U29, page 494� 3 Srashear Farm,one-half interest-74.51 acre property located at 295 Pine Hill Rd. Extended, 85,700.00 Enola,Cumberland Coun#y, PA,parcel no.09-12-2988-00172. TOTAL(Afso enter on l.ine 1,Recapitulation) 223,991.84 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only'fhe Lackner Group,Inc. Form PA-1504 Schedule A(Rev.01-10} Rev-1503 EX+(6-88� . SCHEDULE B � STOCKS & BONDS COMMON WEALTH OF PfNNSYLVANIA INHERITANCE TAX RETURN RESIOENTDECEDEN7 ESTATE OF FILE NUMBER Brashear,Walter J. 21-13-0027 All properly jointly-owoed with right of survivorship must 6e disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRlPTION UNIT VALUE OF DEATH Bolton Global Canitaf.Inc.-Stock 4 Bolton Global Capital,Inc.-The Wendy's Company 4.21 7,999.00 investment Bolton Global Canital.Inc.-Bond 2 $5,000 FNMA GTD Rev. 5.50%; -dated 1211l04;due 12/25134 85.56 4,278.00 TOTAL{Aiso enter on Line 2, Recapitulation} 12,277.00 (If more spaCe is needed,additional pages of the same size) Copyright{c)2002 iorm software only The Lackner Group, Inc. Form PA-150D 5chedule B(Rev.6-9$) Rev1508 EX+(11-10) SCHEtlULE E pennsylvania CASH, BANK DEPOSiTS, & MISC. OEPARTMEMT OF REVENUE INHERI7ANCETAXRETURN PERSONAL PROPERTY RESIDEN7 DECEDENT ESTATE OF FILE NUMBER Brashear,WalterJ. 21-13-0027 Include the proceeds of litic�ation and ihe date the prOGeeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTlON OF DEATH 1 United States Treasury-CSA Annuity check dated 611I2U92 1,535.94 2 United States Treasury-CSA Annuity check dated 7/2/2012 1,535.94 3 United States Treasury-CSA Annuity check dated 811/2092 9,535.94 4 United States Treasury-CSA Annuity check dated 9I112012 7.535.94 S United States Treasury-CSA Annuity check dated 101112D12 1,535.94 6 United States Treasury, 2012 tax refund 1,443.00 7 Federated Capital Reseroes Money Market Account No.221081 1,367.85 8 Susquehanna Bank,Checking Account No.4601662309 1,202.48 9 Western-5outhern -investment proceeds received 481.31 10 1957 Ford International Harvester-VlN no.61620SB42831 E 5d0.00 99 1997 Chevrolet pickup fruck-C/K 3500,V1N no. 1GCHK3�FF9VF044218 1,900.00 TOTAL(Alsa enter on Line 5, Recapitulation) 14,574.34 (!f more space is needed,additional pages of the same size) Copyright{c)2030 form software only The Lackner Group,lnc. Form PA-1560 Schedule E(Rev. 11-10} Rev-'1570 EX+(08-09) scHEOU<� +� pennsylvania lNTER-VIVQS TRANSFERS AND DEPARTMENT OF REVENUE WHERITANCETAXRETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTA7E OF FILE NUMBER Brashear,Walter J. 21-93-0027 This schedule musf be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes- iTEM DESCRIPTION OF PRQPERTY DATE OF DEATH %OF DECD'S EXCtUSION TAXABLE NUMBER THE P,TE OF TRAWSFERSATTAC}iTACO Y OF T�HE DEIED FoR aEAi EsTaT°. VALUE OF ASSET �NTEREST ��F APPLICABLE) VALUE 1 Western&Southern Lffe,IRA Annuity Contract No. 8,785.83 8.785.$3 W0021421613-Benefrciary-Barry Simmons, brother TOTAL(Also enter on Line 7,Recapitulatlon) 8,785.83 (If more space is needed,addiGonal pages of the same size) Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G(Re�.08-09) REV-15�7 EX+{10-09� pennsylvania SCHEDULE H DEPARTMENTOFREVENUE FUNERAL EXPENSES AND R SIDENTDEC DEN�UR� ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Brashear,Walter J. 21-13-0027 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT q. �UNERAL EXPENSES: See cantinuation schedule(s) attachec! 4,728.00 B. ADMINISTRATIVE CQSTS: 1. Personal Representative's Commissions Name of Personal Representative(s} Street Address Ci#y State Zip Year(s)Commission Paid 2. Attorney's Fees Salzmann Hughes, P.C. 15,000.00 3, Family Exemption: {if decedenYs address is not the same as claimant's,attach explanation) Claimant Street Address City State Zio Relationship of ClaimanE to Decedent 4. Probate Fees 358.50 5. AccounYanPs Fees 6. Tax Return PreparePs Fees 7. O#herAdministrative Costs '1,399.16 See continuation scheduie{s)attached TOTAL(Also enter an line 9,Recapitulation) 21,485.66 : Copyright(c)2009 form software only The Lackner Group,Ina Form PA-1500 Schedule H(Rev.10-09) SCHEDULE H FUNERAL EXPENSES AN� ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Brashear,Walter J. 21-13-0027 I7EM NUMBER DESCRIPTlON AMOUNT FUnera�„�qBt1S@S 1 Barry Simmons-(reimbursement owed to Barry Simmons)for funeral services paid 3.918.00 2 Barry Simmons-(reimbursemen#owed to Barry Simmons)for burial costs he advanced for 810.OQ burial H-A 4,728.00 Other A�lministratjve Costs 3 Bolton Global Capital, Inc.-service fee 3.00 4 Cohick&Assaciates-PA 20931041,tex preparation 50.00 5 Cohick 8�Associates-PA 2014, 9841 tax preparation 630.40 6 Commonwealth of Pennsy{vania-2013 state tax owed '[6.00 7 Cumberland County Legal Journal-advertising of estate notice 75.00 8 GreenawaEt&Co., P.C.-(reimbursement to Barry Simmons)for payment to Greenawalt& 425.00 Company, P.C.for tax preparat+on of the 2092 income tax returns 9 The Sentinel-advertising of estate notice in newspaper 200.16 H-B7 1,399.18 Capyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) REV-1573 EX+(01-10) pennsylvania Si►CHEDi�,Il.E �! DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT pECEDENT ESTATE OF FILE NUMBER Brashear,WalterJ. 21-13-0027 ftELATIONSHIP TO NAME AND ADDRESS OF SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PF20PERTY DECEDENT (�/ords) ($$$) �o ot List Trastee s �� TAXABLE DISTRlBUTIONS [include outright spousal distributions,and transfers under Sec.9116 a l.2 1 Barry Simmons Brother Schedule G, 46,878.75 295 South Pfne HIII Road,Ext. Item 1; 7/6 share Enola, PA 17025 of residual 2 Donald Brashear Brother 1/6 share of 38,OS2.92 42 Sherwood Drive residue Carliste, PA 97015 3 Orian Brashear Brother 1/6 share of 38,092.92 't105 Valley Road residue Enola, PA 17025 4 Ross Brashear Brother 116 share of 38,092.92 109Q Valley Road residue Enola, PA 17025 5 Marian Shoemaker Estate Sister 1/6 share of 38,092.92 c!o Angela M.Wright residue 1 Elrn Avenue Fredericksburg,PA 97026 See continuation schedule attached Continuation 38,092.92 Total 237,343.35 Enter dolfar amounts for distributions shown above on lines i5 throu h t 8 on Rev 1500 cover sheet,as a ro riate. NON-TAXABLE DISTRIBUTIONS: II• A.SPOUSAL DIS7RIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO 7AX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRfBUT(ON5 TOTAL OF PART II -�NTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF f2EV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group, inc. Form PA-1500 Schedule J{Rev.01-1D) SCH�DUE,E J BENEFICIARIES (Part I,Taxable Aistributions) ESTATE OF: WalterJ. Brasttear 1Q111/2a12 '198-30-1343 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 6 Ches#er W.Yeager Nephew 1/3 share of mother's 12,697.64 954 Valley Road 1/8 share af residue Enoia, PA 17025 (mother: Emma Yeager) 7 Charles Yeager,II Nephew 1I3 share of mother's 12,697.64 112 Mill Road 1l6 share of residue Shermans Dale, PA 17090 {mother: Emma Yeager) 8 Walter Yeager Nephew 1/3 share of mother's 12,697.64 274 Hickory Road 1/6 share of residue Reading, PA 19fi07 (mother: Emma Yeager) Totaf 38.Q�2.92 1