HomeMy WebLinkAbout10-31-14 t
1505610143
REV-1500 Ex(02-11,
OFFICIAL USE ONLY
PA Department of Revenue pennsylvania County Code Year File Number
Bureau of Individual Taxes DEPARTMENT OF REVENUE
PO BOX.280601 INHERITANCE TAX RETURN 21 14 ���
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ff
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
09 05 2014 07 18 1931
Decedent's Last Name Suffix Decedent's First Name MI
FREUNDEL JEAN L
(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
1. Original Return 2. Supplemental Return 3. Remainder Return(Date of Death
Prior to 12-13-82)
4. Limited Estate 0 4a.Future Interest Compromise 5. Federal Estate Tax Return Required
(date ofdeathafter 12-12-82)
6 Decedent Died Testate 7• (Attach(opy of Tned a Living Trust 0 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will). )
9. Litigation Proceeds Received 10.between l2-3� r dit(DatgeSo f Death 11.Election to tax under Sec.9113(A)
T (Attach Schedule O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Nu j"r
LAUREN E KAYS 717 237 876f M
CD C-.)
REGIS7�E�2 OF 1 XL LS USE O YG
First Line of Address
ONE WEST MAIN STREET , `:.r. ZE
-r1
Second Line of Address =" CO r- M
cf) O
~•DATE FILED
City or Post Office State ZIP Code
SHIRE14ANSTOWN PA 17011
Correspondent's e-mail address: Ikays(Mboaarlaw.com
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 PERSON RES FOR FILIN T
Diane Freundel DATE TE
ADD
407 E. Chestnut Street, Shiremanstown, PA 17011
SIGN RE OF PREPARER OTHER THAN REPRESENTATIVE DATE
Lauren E. Kays W 29 l q
ADl5RESS
One West Main Street, Shiremanstown, PA 17011
Side 1
1505610143 1505610143
1505610243
REV-1500 EX
Decedent's Social Security Number
Decedent'SName: Freundel, Jean L.
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&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. 17 ,811 . 94
7. Inter-Vivos Transfers&Miscellaneouscoq Probate Property
(Schedule G) u Separate Billing Requested............ 7,
8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 17 , 811 . 94
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 12 , 042 . 98
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10.
11. Total Deductions(total Lines 9 and 10)................................................................ 11. 12 , 042 . 98
12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 5, 768 . 96
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, 768 . 96
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 5, 768 . 96 1s. 259. 60
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 00 17. 0 . 00
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 00 18. 0 . 00
19. TAX DUE................................................................................................................ 19. 259. 60
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑
Side 2
L 1505610243 1505610243 J
REV-1500 EX Page 3 File Number 21
Decedent's Complete Address:
DECEDENT'S NAME
Freundel,Jean L.
STREET ADDRESS
770 Poplar Church Road
CITY STATE ZIP
Camp Hill PA 17011
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 259.60
2. Credits/Payments
A. Prior Payments
B. Discount 12.98
Total Credits(A +B) (2) 12.98
3. Interest (3)
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) 246.62
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;.................................. ❑ ❑x
c. retain a reversionary interest;or............................................................................................................... ❑
d. receive the promise for life of either payments,benefits or care?............................................................ ❑ ❑x
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?....... ❑ ❑x
4. Did decedent own an individual retirement account,annuity,or other non-probate property which ❑ ❑
contains a beneficiary designation?.................................................................................................................. x
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
[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[72 P.S.§9116(a)(1)].
• 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-1509 EX+(01-10)
pennsylvania SCHEDULE F
DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Freundel,Jean L. 21
If an asset was made joint within one year of the decedent's date of death,it must be reported on schedule G.
SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Diane Freundel 407 E. Chestnut Street Daughter
Shiremanstown, PA 17011
B.
C.
JOINTLY OWNED PROPERTY:
LETTER DATE INCLUDE NAME OFDESCRIPTION
EN NRi PTNON OFOPROD ANK ACCOUNT %OF DATE
VALu OF rH
ITEM FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR DATE OF DEATH DECD$ DECEDENT'S INTEREST
NUMBER VALUE OF A$$E TENANT JOINT JOINTLY-HELD REAL ESTATE. INTEREST
1 A 10/01/1968 PNC Bank-Checking Account No. 35,623.88 50.000% 17,811.94
5140021674. Principal balance at date of
death$35,623.88;accrued interest$0.34.
TOTAL(Also enter on Line 6, Recapitulation) 17,811.94
(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)
Oct. 17. 2014 2:47PM PNC Bank No. 5366 P. 1/1
October 17,2014
Lauren E Kays Esq.
Attorney At Law
One'W'est Main Street
Siremanstown,PA 17011
RE: Jean L Freundel
SSN:
DOD: 09-05-2014
Dear Sir/Madam:
In response to your request for Date of Death(DOD)balances for the customer noted above,our
records shove the following:
Checking Account
Account# 5140021674 Established: 10-01-1968
JEAN FREL NDEL
DIANE L FREUNDEL
DOD balance: $35,623.88+0.34 accrued interest
Interest paid 01-01-2014 thru 09-05-2014$3.63 'YTD
Please note that this office provides date of death balances for deposit accounts(IRAs, CDs,Checking and
Savings). We do not process any financial transactions or provide statements. If you need assistance with,
any of these items,please call 1-888-MC-BANK(1-888-762-2265)or stop by your local PNC Bank branch
office.
Sincerely,
National Financial Services Center
PNC Bank,N.A.
Member FDIC -
This message is intended for the use of the individual or entity to which it is addressed and may
contain information that is privileged, confidential and exempt from disclosure under applicable law.
If the reader of this message is not the intended recipient or the employee or agent responsible for
delivering this message to the intended recipient,you are hereby notified that any dissemination,
distribution or copying of this communications is strictly prohibited. 1f you have received this
communication in error,please notify me immediately by reply or by telephone at 800-762-1775 and
immediately destroy this faxed document.
Page 1 of 1
REV•1611 EX+(10-09)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERRESIDENT
EDENAX TURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Freundel,Jean L. 21
Decedent's debts must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
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 Bogar& Hipp Law Offices 1,050.00
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation)
Claimant
Street Address
City State ZiD
RelationshiD of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 10,992.98
See continuation schedule(s)attached
TOTAL(Also enter on line 9,Recapitulation) 12,042.98
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
Freundel,Jean L. 21
ITEM
NUMBER DESCRIPTION AMOUNT
Other Administrative Costs
1 Alixa Rx-pharmacy bill 45.56
2 Alixa Rx-pharmacy bill 45.74
3 Golden Living-check written 9/3/2014, but did not clear until after date of death 6,357.26
4 Golden Living-final bill 4,524.84
5 Riverside Anesthesia-medical bill 19.58
H-B7 10,992.98
Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98)
REV-1513 EX+(0140)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Freundel,Jean L. 121
RELATIONSHIP TO
NUMBER NAME AND ADDRESS OF DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE
PERSON(S)RECEIVING PROPERTY (Words) ($$$)
Do Not List Wets)
I TAXABLE DISTRIBUTIONS [include outright spousal
distributions,and transfers
under Sec.9116(a)(1.2)]
1 Diane Freundel Daughter Rest,residue
407 E.Chestnut Street and remainder.
Shiremanstown, PA 17011
2 Sherry A. Lewis
(predeceased)
Total
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet as appiopriate.
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)
J
LAST WILL AND TESTAMENT
OF
JEAN L. FREUNDEL
I, JEAN L. FREUNDEL of 407 E. Chestnut Street, Shiremanstown,
Cumberland County, Pennsylvania, 17011, being of sound and disposing mind,
memory and understanding, do hereby make, publish, and declare the
following as my Last Will and Testament, hereby revoking and making null
and void any and all wills and testaments or writings in the nature thereof by
me, at any time heretofore made.
ITEM ONE I direct that all my just debts, funeral expenses, the cost of
placing a grave marker, and the sum necessary to arrange for the perpetual care
of my grave shall be paid from my residuary estate, as soon as practicable after
my decease, as a part of the expense of the administration of my estate.
ITEM TWO I give, devise and bequeath my real estate located at 407
E. Chestnut Street, Shiremanstown, Cumberland County, Pennsylvania, 17011,
to my daughter, DIANE L. FREUNDEL, born Mareh 20, -1960,.provided she
survives me by sixty (60) days. Should my daughter, DIANE L. FREUNDEL,
fail to survive me by sixty (60) days, I give, devise and bequeath my real estate
located at 407 E. Chestnut Street, Shiremanstown, Cumberland County,
Pennsylvania, 17011, daughter SHERRY A. (FREUNDEL) LEWIS, born
August 2, 1953.
Pagel of 3
ITEM THREE I give, devise and bequeath the remainder of my entire
estate of every nature and wherever situate, -in equal shares per capita to my
daughters who survive me, specifically SHERRY A. (FREUNDEL) LEWIS,
born August 2, 1953, and DIANE L. FREUNDEL, born March 30, 1960.
ITEM FOUR I hereby appoint my daughter, DIANE L. FREUNDEL,
as Executrix of this my Last Will and Testament; should she fail to qualify or
cease to act then I appoint my daughter, SHERRY A. (FREUNDEL) LENAIIS
as Executrix for this, my Last Will and Testament. I further direct that they
shall not be required to post bond in any jurisdiction of which they may act.
IN WITNESS WHEREOF, I have placed my hand and seal this
day of YLQ7Vf4,,, 2009.
JE�A LFREUNDEL
AFFIDAVIT
We, JEAN L. FREUNDEL, Testatrix, _ / � C u'f �
Witness, Witness, and_7F(4c_WLe., Flick,
Witness, whose names are signed to the attached or foregoing instrument,
being first duly sworn, do hereby declare to the undersigned authority that the
Testator signed and executed the instrument as her Last Will and Testament
and that she has signed willingly, and that she executed it as his free and
voluntary act for the purposes therein expressed, and that each of the
Witnesses, in the presence and hearing of the Testatrix, signed the Will as
Page 2 of 3
Declarant's signature: t. . 2,
Declarant's address: 407 E. Chestnut Street
Shiremanstown, PA 17011
Declarant's telephone number: (717) 737-3352
The Declarant knowingly and voluntarily signed this writing by signature in
my presence:
Witness's Signafu JeAA" Ca
6 a AA&i
Witness Address
e
r ,,,
Witness's signak fIW4
0-0sfi
37
Witness Address
Witness's signature
rpt 116<6
Witness Address
Page 3 of 3