HomeMy WebLinkAbout12-29-14 � :��pennsytvanja 15 0 5 61410 5
� DEPAFLMENIOFPEVFHUE EX(03-14)(FI)
REV�i�OO OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN �i l� h���
Harrisburg, PA 17128-0601 RESIDENT DECEDENT lJ
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
03302014 06151928
DecedenYs Last Name Suffix DecedenPs First Name MI
REBER GERALD J
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
� 1. Original Return p 2.Supplemental Return p 3. Remainder Return(date of death
prior to 12-13-82)
p 4.Agriculture Exemption(date of p 5. Future Interest Compromise(date of p 6. Federal Estate Tax Return Required
death on or after 7-1-2d12) death after 12-12-82)
� 7. Decedent Died Testate p 8. Decedent Maintained a Living Trust � 9. Total Number of Safe Deposit Boxes
(Attach copy of will.) (Attach copy of trust.)
p 10. Litigation Proceeds Received p 11. Non-Probate Transferee Return p 12. Deferral/Election of Spousal Trusts
(Schedule F and G Assets Only)
O 13. Business Assets � 14.Spouse is Sole Beneficiary
(No trust involved)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
JAMES LEWIS PROCTOR, JR (717) 559-0123
First Line of Address
JAMES PROCTOR LAW OFFICE, LLC
Second Line of Address
35 E HIGH ST, STE 202
City or Post Office State ZIP Code
CARLISLE PA 17013
CorrespondenYs emaii address: LEGAL@JAMESPROCTORLAW.COM � � �
-.c =r' rn
REGISTER WILLS t�ONL�) 4
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REGISTER OF WILLS USE ONLY r'� � C'� _' �---�
DATE FILED MMDDYYYY 4 ' r_,.� N� �-,� ��7
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IiATE-KILED STANlW �— f"ti
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PLEASE USE ORIGINAL FORM ONLY
Side 1
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5 61410 15�56141�5
REV-1500 EX (FI) Page 3 File Number
Decedent's Complete Address:
DECEDENT'S NAME
GERALD G. REBER
STREET ADDRESS
7043 CARLISLE PIKE
CITY STATE ZIP
CARLISLE PA 17015
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 15,814.23
2. CreditslPayments
A.Prior Payments 0.00
B.Discount 0.00
(See instructions.) Total Credits(A+B) (2) 0.00
3. Interest
(3) 0.00
4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2,Line 20 to request a refund. �4)
5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 15,814.23
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 inwme ............................................ ❑ �
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?.............................................................................................................. ❑ �
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? ........................................................................................................................ ❑ �
IF TNE 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)].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 step-parent 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 decedent's sibtings 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.
� 1505614205
REV-1500 EX(FI)
DecedenYs Social Security Number
�ecedent'sName: GERALD J. REBER
RECAPITULATION
1. Real Estate(Schedule A). . .... ..... .. .. .. . .. .. .... ... . ....... . .. . ... . 1. 0.00
2. Stocks and Bonds(Schedule B) .. .. ... .. .. ... .. ..... .. .. . .... . . .. ... .. 2. 0.00
3. Closely Held Corporation, Partnership or Soie-Proprietorship(Schedule C) .. ... 3. 0.00
4. Mort a es and Notes Receivable Schedule D 4. 0.00
9 9 � ) . .. .... ...... .. .... .... . .. .
5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E).... .. . 5. 365,645.11
6. Jointly Owned Properry(Schedule F) O Separate Billing Requested .. .. .. . 6. 0.00
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) O Separate Billing Requested.. .. .. .. 7. 0.00
8. Total Gross Assets(total Lines 1 through 7). ....... ... .... .. .... . .. .. .. . 8. 365,645.11
9. Funeral Expenses and Administrative Costs(Schedule H).. .. .. . . .... ....... 9. 9,487.01
10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule I).. .. . .. .. .. .... 10. 4,730.70
11. Total Deductions(total Lines 9 and 10)... . . . ... ... . .. .. .. .. .. . .. .. .. .. . 11. 14,217.71
12. Net Value of Estate(Line 8 minus Line 11) ... .. .... . .. .. .. .. .. .. . .. .. .. . 12. 351,427.40
13. Charitable and Governmental Bequests/Sec.9113 Trusts for which
an election to tax has not been made(Schedule J) ... .. .. . .. .. .. .. .. .. . .. . 13. 0.00
14. Net Value Subject to Tax(Line 12 minus Line 13) ... .. .. ... .. .. .. .. .. ... . 14. 351,427.40
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.0_ 15.
16. Amount of Line 14 taxable
at�ineal rate X.0 45 351,427.40 16. 15,814.23
17. Amount of Line 14 taxable
at sibling rate X.12 17.
18. Amount of Line 14 taxable
at collateral rate X.15 18.
19. TAX DUE .. . .. .. .... .. .. .. . ... ... . .. .. .. .. .. . .. ..... .. ... .. .. .. .. . 19. 15,814.23
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O
Under penalties of perjury,I declare I have examined this retum,inciuding accompanying schedules and statements,and to the best of my knowledge and belief,
it is true, corcect and complete. Declaration of preparer other than the person responsible for filing the return is based on all information of which preparer has
any knowledge.
SiGN URE OF PERSON R SPONSIBLE FOR FILING RETURN DATE
���� ,�� �j�`�,� � 12/29/2014
ADDRESS _T
26 PRINCETON DR., CARLISLE, PA 17013
IGNATURE OF PREP HER THAN P ON RESPONSIBLE FOR FIL�NG THE RETURN DATE
12/29/2014
RESS
3 E. HIGH ST., STE. 202, CA IS E, PA 17013
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1 6 42 1505614205
REV-i5o8 EX+(08-12)
i pennsylvania SCHEDULE E
� DEPARTMENTOFREVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCETAX REfURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
GERALD J. REBER 2014-00338
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
�, BANK DEPOSITS AT MEMBERS 1ST FEDERAL CREDIT UNION 217,810.58
2, BANK DEPOSITS AT NEW CUMBERLAND CREDIT UNION 109,291.44
3. BANK DEPOSITS AT TRAVIS CREDIT UNION 232.56
4. CASH HELD AT HOME 5,732.49
5. SUBSCRIPTION REFUNDS 1,408.08
g. INSURANCE PREMIUM REFUNDS 89.54
7. VA FUNERAL BENEFITS 100.00
g. GUNS 4,274.00
g. MOTOR VEHICLE 10,000.00
10. PERSONAL COMPUTER 150.00
11. MISCELLANEOUS HOUSEHOLD GOODS 3,505.15
�2, MOBILE HOME 12,500.31
13. WEDDING RING 66.42
14. SECURITY DEPOSIT HELD BY MOBILE HOME PARK 100.00
15. INTEREST AT FINANCIAL INSTITUTIONS 234.54
16. COLLECTIBLE COINS 350.00
TOTAL(Also enter on Line 5, Recapitulation) $ 365,645.11
If more space is needed,use additional sheets of paper of the same size.
REV-1511 EX+(OS-13)
����i��� pennsylvania SCHEDULE H
��*� DEPARTMENTOFREVENUE FUNERAL EXPENSES AND
INHERITANCETAXREfURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
GERALD J. REBER 2014-00338
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1' ADVERTISING 308.00
2. PROFESSIONAL SERVICES 196.00
3. FACIL�TIES,STAFF,AND EQUIPMENT 112.00
4. CREMATION 2,426.00
5. MERCHANDISE 150.00
s. CORONER FEES 30.00
�. DEATH CERTIFICATES(8) 48.00
e, ADMINISTRATIVE COSTS;
1. Personal Representative Commissions; 3,741.67
Name(s)of Personal Representative(s) SUSAN SHEIPE
Street Address 26 PRINCETON DR
City CARLISLE State PA Ztp 17013
Year(s)Commission Paid: 2014
850.00
2• Attorney Fees:
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees: 438.50
5. Accountant Fees:
6. Tax Return Preparer Fees:
�• EXTRA SHORT CERTIFICATES 35.00
8. ADVERTISING OF ISSUE OF LETTERS TESTIMENTARY 210.82
s. MILEAGE EXPENDED BY EXECUTRIX(1680.4 MILES X$0.56/MILE) 941.02
TOTAL(Also enter on Line 9, Recapitulation) $ 9,487.01
If more space is needed,use additional sheets of paper of the same size.
REV-1512 EX+(12-12)
� pennsylvania SCHEDULE I
DEPARTMENTOFREVENUE DEBTS OF DECEDENT,
INHERITANCETAXREfURN MORTGAGE LIABIIITIES & LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
GERALD J. REBER 2014-0338
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
1• RENTS 2,174.00
2. ELECTRIC 3�7•82
3. WATER 349.05
4. TELEPHONE 2�•78
5. HEATING KEROSENE 597.00
6. SUBSCRIPTIONS 93.60
7. CREDIT CARDS 195.13
8. AMBULANCE SERVICE 89.63
9. PLUMBING 115.00
10. CARPET CLEANING 127.15
11. PRESSURE WASHING 190.80
12. HOUSE CLEANING SERVICE 150.00
13. LAWN MOWING SERVICE 100.00
14. TAXES 87•74
15. POST OFFICE BOX RENTAL 62.00
TOTAL(Also enter on Line 10, Recapitulation) $ 4,730.70
If more space is needed,insert additional sheets of the same size.
REV-1513 EX+(01-10)
� pennsylvania SCHEDULE ]
DEPAPTMENT OF REVENUE
INHERITANCE TAX REfURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OP: FILE NUMBER:
GERALD J. REBER 2014-0338
RELATIONSHIPTO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under
Sec.9116(a)(1.2),]
1• Susan C.Sheipe,26 Princeton Dr.,Carlisle,PA 17013 Daughter $111,871
2. Debra K.Soprano,8268 Radcliff Drive.,Colorado Springs,CO 80920 Daughter $111,871
3. Gerald J.Reber,Jr., 1622 W.1550 N.,St.George,UT 84770 Son $111,871
ENTER DOLIAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 Of REV-1500 COVER SHEET,AS APPROPRIATE.
II NON-TAXABLE DISTRIBUTIONS
A, SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN;
1.
B. CHARITABLE AND 60VERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II—ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $
If more space is needed,use additional sheets of paper of the same size.
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LAST WILL AND TESTf1,NIE�T a a � � �
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GERALD J• REBER � C �� 3 +�i �
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I, Gerald J. Reber, a resident of the Commonwealth of P�?insylvani ,�inalte,.o
publish and declare this to be my Last Will and Testament, revoking all wills and codicils at any
time heretofore made by me.
FIRST: I direct that the expenses of my last illness and funeral, the expenses of
the administration of my estate, and all estate, inheritance and similar taxes payable with respect
to property included in my estate, whether or not passing under this will, and any interest or
penalties thereon, shall be paid out of my residuary estate, without apportionment and with no
right of reimbursement from any recipient of any such property.
SECOND: I give all tangible personal property owned by me at the time of my
death, inciuding without limitation personal effects, clothing, jewelry, furniture, furnishings,
household goods, automobiles and other vehictes, together with all insurance poiicies re(ating
thereto, to those of my children Susan C. Sheipe and Debra K. Soprano who survive me, in
substantially equal shares, to be divided between them as they shall agree, or if they cannot
agree, as my Executor shall determine.
THIRD: I give all the rest, residue and remainder of my property and estate,both
real and gersonal, af whatever kind and wherever located, that I own or to which I shall be in any
manner entitled at the time of my death (collectively referred to as my "residuazy estate"), as
follows:
(a) To those of my children who survive me per capita.
(b) If no child of mine survives me, I gi��e my residuary estate to those who
would take fi•om me as if I were then to die without a will, unmarried and the
absolute owner of my residuai•y estate, and a reside�it of the Commonwealth of
Pcn��sylvania.
FOUR1 H: If any property of my estate vests in absolute ow�ier�hip in a minor or
incompetent, my Executor, at any time and without court authorization, may: distribute the
whole or any part of such property to the beneficiary; or use the whole or any part for the health,
education, maintenance and support of the beneficiary; or distribute tlie who)e or any part to a
guai•dian, committee or other legal representative oi' tli� beneficiary, or to a custodian for the
beneficiary under any gifts to minors or transfers to minors act, or to the person or persons �vith
wliom the beneficiary resides. Evidence of any such distribution or the reeeipt therefor executed
by the person to whom the distribution is made shail be a full discharge of my Executor fro�n any
liability with respect thereto, even though my Executor may be such pex•son. If such beneficiary
:Z ir� ; ���
i� a minor. m}�Execu[or ma�� defer the distribution of the whole or an�� part ot such propercy�until
che beneficiary attains the a�e of n��ent��-one (21) years, and may hold the same as a separate
fund for the beneficiar�° r��ith all of the powers described in Article SIXTH hereof. If che ben-
eficiary dies before attainin� said a�e. any balance shall be paid and distributed to the estate of
the beneficiar}'.
FIFTH: I appoint Susan C. Sheipe to be my Executor. If Susan C. Sheipe shall
fail to qualify for any reason as my Executor,or having qualified shall die, resign or cease to act
for any reason as my Executor, I appoint Debra K. Soprano as my Executor. I direct that no
Executor shall be required to file or furnish any bond, surety or other security in any jurisdiction.
SIXTH: I grant to my Executor all powers conferred on executors under the
Pennsylvania Probate, Estates and Fiduciaries Code, as amended, or any successor thereto, and
all po�iers conferred upon executors ���here��er my Executor may act. I also grant to my Executor
power to retain, sell at public or private sale, exchange, grant options on, in��est and reinvest, and
otherwise deal with any kind of propert}�, real or gersonal, for cash or on credit;to borrow money
and encumber or pledge any property to secure loans; to exercise all powers of an absolute owner
of property; to compromise and release claims with or without consideration; and to employ
attorneys, accountants and other persons for services or advice. The term "Executor" wherever
used herein shail mean the executors, executor, executrix or administrator in office from time to
time.
SEVENTH: I direct that for purposes of this will a bene�ciary shall be deemed
to predecease me unless such beneficiary survives me by more than thirty days.
IN WITNESS WHEREOF, I, Gerald J. Reber, sign my name and publish and
declare this instrument as my last will and testament this l Oth day of July, 2005.
� �,/.
Geral .Reber
2
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The ffoae=aing insuument was si�d, pu�is�inei and dec}ared b}=Gera��_��
the above-named Tessazvr, to be his last will and restament in our pr�sence, a[I being g�se��
the same time, and we, ac his request and in his presence and in the presence of each other,har•e
subscribed our names as��•itnesses on the date above written. '
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having an address at
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... �c: . ._,.:�,.e and 'ne::,�n` ot (I1C 1�ItI1���L5, and Ihat he had si�_���d �tiilli►���I�. and that hc
e�e":te.i it r:, i�i> ir�e and �oluntarv art an�i d�cd f��r thc purpuses thercin expr�ssed. .�n�i that
e.:�:; c�: uie «i?�e�>�s at thz reque�t.oi� the 'l�e,tator. in the prc�ence and he,�rin�� of the T�,t.�tor
a��� �3ch oth.r. >i�_n��i the �ti�ill �i; ��itne;;. and that to thc besi of hi; or hzr kno«�led��e th�
T:�(:i!C`" :''�- :ai IL. t;...� .., ��,'.�i .'1;}1i��11 1'�.li�� Ot �l,'i t)i' cltl�lil�li.liCi;. ��1� •�lUf]u fliillC� all�{ Uf1��:C
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Subscribcd, s�vorn t�� <uui ackno���ledgccl bclt�r� m� b) th� sai�f Gerald J. Keber,
Teslator, and subscribed and sworn tu before me b�� the abu��e-nameci ��iti���:es. tfli� lOth da�� of
July, 20O�. �
I. the under�i��ned c,l'I'icer. do hcrel,vi certify tha� I ,lill. t�il the date of thi. �•��rtit'ic ue. ;l rersc�n
��ith tf�e pu��'er d�srribe.l in 'l�itlr lU l'.S.C. 10-l-1a uf th� vradc. branch c>1 ;er��ice, and
organirati�n stated �elu��� in thc: a�ti��e ,�:r••,�i�•c of tit� t�nit��i St.u�� �lrmed l�i,rre;. and ;I�at l���
statute na seal is reyuired on this certificatc. undcr authurit� ��rantecl tu m�� 1��� "I'itic IU L�.S.C.
104=1a. - .
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\ame of Officcr<ind Position: John �l. t2,�i�ipulla, .1.-1
Gra�le :tnd Branch of Service: II�C, USAR
Cc�mm�u�d or�rganiz,�tio��: 1�3rd t_t;g;tl Suppo�•I Orr,u�izati�,n