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Home My WebLink About11-06-14 15o�61atiy3 � RE,V-� c�o Ex{02-it) � OFFICIALUSEONLY FieNumber � Counry Code Year PA Department of Revenue �pe�nMSYav�� r.J2 gureau of individual Taxes �NHERITANCE TAX RETURN 21 14 PO BOX.280601 Harrisaurg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION 6EL�W Date of Birth Date of Death Socia�security Numeer 02 Q 5 2014 0 9 12 1922 196 GLEN STONER �n► pf Appiicable)Enter Surviving Spouse's Information Below Su�X �pouse's First Name Spouse's Last Name 5pouse's Sociai Securiry Number THIS RETURN MUST BE FILED W DUPLICATE W�TH THE REGISTER OF WILLS (" 1 3_ Remainder ReFum(Date oi Death FILL IN AQPROPRIATE OVALS BELOW __, Z $�PP�ementai Return •--- Pnor to�Z•�3-821 t, pnginal Return � �X � ` -? 5. Federai Estate Tax Retum Required 4a.�°��nteres�Comv�omise � 4. l.imited Estale __,,� (date of eeath atter�2-t2-82? O �. g. 7otal Number of Sa4e Depostt 6oxes pocedent hlamtnmed a Livmp Trust _____._.._ r--- 6 Decpdent Died Tes!ate l� 7 (Altach CnPY os Tr�sq ��} �anart,CoaYoiw��ti) �! ti.ElectiontataxunderSeC.9113{A} 10.S ��j�°�rt�C[edtl'(Dal Sjt Oeath __ (A�idCh SChCd�IE O) J 9. Litigation Proceeds Rec.eived __, � G 9 UST BE COMPLETED.ALL CORRfSPONDENCE AND CONFiDEN71ADay=rte Tetepho e N�e�E DlRE�ED TO: CORRESPONDENT-THIS SEC710N M n 91� � � Name 71'� �� II, E FiENDERSHOT ESQ � =� � ��' � ------, f.� REGIS''f�R��LLS USE C��L1�^� � . .. � , C.7 , , .;? , '� - , . •,� i '"� .� , � -r! �irst Line of Address ; . _ %� � 2Q80 LINGLESTOWN ROAD , N r�- rn _ s— Q Second Line of Address ; � � -r� SUITE 2 a 1 QATE FILE� State ZIP Code City or Post Office pp, 17110 FIp�RRI SBURG an in schedules and statemenLs,and lo the best of my know�edge and belief, Correspondent's e-mail address: nhendershot ssbc-1aw.com r arer has any knowied9e- U�uier penalties of perjury, ersonal representaUve�s based on af�intormaiion of whsch P eP DA7E I declare tha[i have examined this retum,including�mP Y.9. it is true,coaect and compiete.Deciaratian ot preparer other than the R 4 November 2014 SIGNATURE OF PE�? ESPONSIB E FOR fIIING RETURN Ronnie E.Stoner /� ADDRESS OATE 24 Bedros Street Windham NH 03087 �r � . gOGNATURE PREPARE THERT EPRES TATIVE Neil E.Hendershot Esq• T . � ADDRESS 2080 Lin lestown Road, Harrisbur ,PA Side 1 �,SD5610143 J C � 15056b0143 PA Inheritance Tax Return Signature of Additional Fiduciaries FILE NUMBER ESTATE OF 21-14-0252 Stoner, Glen H. Under penalties of perjury,I declare that�t and complete.Dec►a ation of'pr�epa er other than9he pe solnalaepresen ative is ba ed on a��st of my knowledge and belief,it is true,correc information of which preparer has any knowledge. Signature#2 Name Wa ne P.Stoner Address1 506 David Drive Address2 City,State,Zip Mechanicsbur PA 17050 Date (71�c/"1�' S �/� � 150561U243 REV-1500 EX DecedenYs Social Security Number Deceder�Ys Name: Stoner, Glen H. 196 14 4542 RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................. 2. � 3. 3. Closely Held Corporation,Partnership or Sole-Propnetorship(Schedule C)......... . 4. 4. Mortgages&Notes Receivable{Schedule D)........................................................ 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 6. Jointly Owned Property(Schedule F) ❑ Separate Biiling Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous Npn;Probate Properry (Schedule G) U Separate Billing Requested............ 7. 71�..,735 .57 g. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 711,735 . 57 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 48, 650 .00 10. Debts of Decedent,Mortgage Liabilfties and Liens(Scheduie I)............................ �� 950 . 00 11. Total Deductions(total Lines 9 and 10)................................................................ i� 49, 600 . 00 ......................... �2. 662 , 135 . 57 12. Net Value of Estate(Line 8 minus Line 11)............................. .. . 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 13 an election to tax has not been made(Schedule J)....................... . • 14. 6G2 ,135 .57 14. Net Value Subject to Tax(Line 12 mmus Line 13)............................................... TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or � . �� transfers under Sec.9116 15. (a)(1.2)X.00 16. Amount of Line 14 taxable Q . 0 Q 16. � . 0 0 at lineal rate X .045 17. Amount of Line 14 taxable � . Q Q 17. � . �� at sibling rate X.12 18. Amount of Line 14 taxable 662 , 135 .57 �s. 99�320 . 34 at collateral rate X.15 19 g9,320 . 34 19. TAX DUE................................................................................................................ 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 21-14-0252 Decedent's Complete Address: DECEDENT'S NAME Stoner, Glen H. STREETADDRESS c/o 506 David Drive CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 99,320.34 2. Credits/Payments A. Prior Payments 90,000.00 B. Discount 4,736.84 Total Credits(A +B) (2) 94,736.84 3. Interest �3� — 4, ►f 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) 4,583.�JO Make Check Pa�able to REGISTER OF WILLS, AGENT s:i � � ��, �!k '��r$��.�,r�'��',i�r ��"��''��1 r ry" .��;�s�a�`��,��a��'"°��,�3�{"r�'�y��'� {':,z��*�`��.��'n��r�.�`��,�,�a��,��r.�^`,�.��,+�.��.,�.��,.''�w`w;`��: ��"t �^� � � o .........,...,�a r.:.+8.,_.k„ ,.u,.d`�..,,.,�.. v.�.:�u�. .... ._ . 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?............................................................ ❑ � 2. If death occurred after Dec. 12, 1982, did decederrt transfer property within one year of death without ❑ ❑ receivingadequate consideration?.................................................................................................................... 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 ❑ ❑ containsa 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. ; .r Y ,�` �,��.,.��,'r'"u�`�"��'e:r=:�,�a,z '�,:�"'t: �,..s .§;G�a '� �`,� .�`��vzr.��,#„<...�^�.v, ;E.` �:..�� ;. ..�s&. '�f^��,'�'�',,.�n�.;�'..�,�;,�. xt5'�'?s.+lre �"`..,�`.�, ��s.`.s�,�� .k��:�,>r.�� 8: ,,s..°��Siu�."�i'�,,..i. Fw 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 disGosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of dealh on or after July t,2000: .The tax rate imposed on the net value of transfers fram 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.§9176(a)(1.2)j. •Tfie iax rate imposed on the net value of transfers to or for the use of ihe decedenYs lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)]. .The iax 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 de�edent,whether by blood or adoption. Rev-1510 EX�(OB-09) SCHEDULE G pennsylvania lNTER-VIVOS TRANSFERS AND DEPARTMEMfOFREVENUE MISC. NON-PROBATE PROPERTY INHERITANCE TAX RETURN RESiDENT DECEDENT ESTATE OF FILE NUMBER Stoner, Glen H. 21-14-0252 This schetlule must be completetl and filetl if the answer to any of questions i through 4 on page three of tlie REV-1500 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %oF oEco�s EXCLUSION TAXABLE NU MBER THE DATE OF TR�ANSFERSRTTACFiTA COPY OF T�H�E DEED FOR R�i esTarE. VALU E OF ASSET �NTEREST (IF APPLICABLE} VALUE 1 Members 1st-Account held in name of Trust as of 90.44 90.44 Decedent's death,valued per Bank's statement dated Feb 28,2014 2 Orrstown Bank CD#1 -Certificate of deposit per 107,282.10 107,282.10 account#400xxx047 held in name of Trust as of Decedent's death,valued per Bank's statement 3 Orrstown Bank CD#2 -Certificate of deposit per 111,118.40 111,118.40 account#400xxx048 held in name of Trust as of Decedent's death,valued per Bank's statement 4 Orrstown Bank Checking-Checking account 186,610.41 186,610.41 #102xxx823 held in name of Trust as of Decedent's death,valued per Bank's statement 5 Orrstown Bank Deposit#1 -Certificate of deposit 50,000.00 50,000.00 account#400xxxx600 held in name of Trust as of DecedenYs death,valued per Bank's statement 6 Orrstown Bank Deposit#2-Certificate of deposit 50,000.00 50,000.00 account#400xxxx605 held in name of Trust as of Decedent's death,valued per Bank's statement 7 Orrstown Bank Savings-Statement savings Account 206,634.22 206,634.22 #70xxx1774 held in name of Trust as of Decedent's death,valued per Bank's statement TOTAL(Also enter on Line 7, Recapitulation) 711,735.57 (If more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group,Inc. Form Pq-1500 Schedule G(Rev.08-09} Rev-is»ex«�os-�s� pennsyivania SCHEDULE H DEPqRTMENT OF REVENUE INHERITqNCETAXRETURN FUNERqL EXPENSES AND RESIDENT OECEDENT ADMINISTRAT�VE COSTS ESTqTE OF Stoner,Glen H. FILE NUMBER �ecedent's debts must be reported on Schedule I. 21�14-0252 ITEM NUMB R DESCRIPTION A• FUNERAL EXPENSES: AMOUNT B• ADMINISTRqTNE COSTS: �• Personal Representative's Commissions Name of Personai Representative(s) Ronnie E. Stoner Street Address 24 Bedros Street ��v Windham Year(s)Commission Paid state NH z;p 03087 See continuation schedule(s)attached 27,000.00 2� Attorney's Fees 3ee continuation schedule(s)attached 21,000.00 3. Family Exemption: (If decedenYs address is not the same as claimanYs,attach explanation) Claimant Street Address City Relationship of Claimant to Decedent State -�_ Zip 4� Probate Fees 5� AccountanYs Fees 6� Tax Return Preparer's Fees �� Other qdministrative Costs See continuation schedule(s)attached 650.00 TOTAL(Aiso enter on line 9, Recapitulation) Copyright(c)2013 form software only The Lackner Group,Inc. 48,650.00 Form pq_�yp0 Schedule H(Rev.Og_13� SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FtLE NUMBER Stoner, Glen H. 21-14-0252 ITEM ' NUMBER DESCRIPTION AMOUNT Personal Renresentative Commissions 1 Stoner, Ronnie&Wayne-Commission of Co-Trustees for Trust administration from 2009 to 27,000.00 termination H-B1 27,000.00 Attornev Fees 2 Serratelli Schiffman&Brown PC -Fees of counsel for the Trust[ESTIMATEDj 21,000.00 H-B2 21,000.00 OtherAdministrative Costs 3 Cumberland Co Register of Wills-Reserve for filing account with Court for audit and 650.00 confirmation [ESTIMATED] H-B7 650.00 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98} Rev-1512 EX+(�y_�y� SCHEDULE i pennsylvania DEBTS OF DECEDENT DEPARTMENT OF REVENUE � INHERITANCETAXREfURN MORTGAGE LIABILITIES AND LIENS RES�DENT DECEDENT ESTATE OF Stoner, Glen H. FILE NUMBER 21-14-0252 Report tlebts incurred bythe decedent prlor to deffih that remalned unpakl at the date of death,including unrefmbursetl medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 American Medical Response-Transport services rendered for the Decedent on Dec 13,2013, unpaid by Decedent's Estate, but paid by the Trust after first presentation on Feb 5,201d 200.00 2 Arbrook Plaza-Expenses of Abrook Plaza Health&Rehabilitation Center for the period Dec 24,2013 to Jan 6,2014,unpaid by Decedent's Estate, but paid by the Trust upon first 150.00 presentation on Oct 28,2014 3 Texas Health,Arlington Memorial-Expenses incurred by the Decedent on Feb 5,2014, unpaid by DecedenYs Estate, but paid by the Trust after first presentation on Mar 24,2014 150.00 4 Texas Health,Arlington Memorial-Medical expenses incurred by the Decedent on Nov 25 -28,2013,unpaid by Decedent's Estate, but paid by the Trust after first presentation on Feb 450.00 5,2014 TOTAL(Also enter on Line 10,Recapitulation) 950.00 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group,Inc. Form PA-1500 Schedule I(Rev. 12-12) REV-1513 EX+(07-10) pennsylvania DEPqRTMENT pF REVENUE SCNEDULE J INHERITANCE TqX RETURN RESIDENT DECEDENT BENEFICIARIES ESTqTE OF Stoner, Glen H. FILE NUMBER NUMBER NAME AND ADDRESS OF RELATIONSHIP TO 21-14-0252 PERSON(S)RECEIVING PRppERn, SHARE OF ESTATE AMOUNT OF ESTATE I. TpXABLE DISTRIBUTIONS [include outright spousal �ECEDENT �o N t i c rrusc e s (Words) distributions,and transfers «�� under Sec.9116 a 1.2 Bonnie Hocktey 25 Annendale Drive Niece Carlisle, Pq �7013 177,933.90 Kenneth E.Stoner,.1�, 914 Cocklin Street Nephew Mechanicsburg, pq 17055 177,933.90 Ronnie E.Stoner 24 Bedros Street Nephew wndham,NH 03087 177,933.90 WaYr►e P.Stoner 506 David Drive Nephew Mechanicsburg, pq 17050 177,933.90 Enter dollar amounts for distributions shown above on lines 15 thro NON-TAXqg�E DISTRIBUTIONS: h 18 on Rev 1500 coe r�sheet as a ��'735.60 jj• A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH q fO ��ate. N ELECTION TO TAX IS NOT TqKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL,pp pqRT��_ENTER TOTAL NON-TAXAg�E DISTRIBUTIONS ON LINE 13 OF Copyright(c)2010 form sof(ware only The Lackner Group,Inc. REV-150p COVER SHEE Form pq_1500 Schedule J(Rev.01-10)