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HomeMy WebLinkAbout02-06-15 REV-1500 p` "o, s 1505610143 PA Department of Revenue pen d3 OFFICIAL County Code USE ONLY Bureau of Individual Faxes oEPAMUE rW county Code rear File Number PO BOx.28mi MHERITANCE TAX RETURN 2 1 14 0414 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATIONBELOW Social Security Number Date of Death Date of Birth 12 31 2013 11 28 1942 Decedent's Last Name Suffix Decedent's First Mame MI HECK AGNES M (N Applicable)Enter Surviving Spouse`s information Below spouse's Last Name Suffix Spouses First Nance MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW Q 1.original Return 2. Supplemental Return (3 3.Remainder Return(date of death prior to 12-13-82) (3 4. Urnited Estate © 4a,Futuro Interest Compromfae ❑ 6. Federal Estate Tax Return Required (date of death after 1242-M 0 g, Deoedent Dled Testate i3 7, Dcoedent Maintained a LWm Trust 9. Total Number of Safe Deposit Boxes (Attach Copy of (Attach Copy of Trust) [} 9. LMga*m Proceeds Received © 10,s=PI t WI 03""m E3 11 Etection to tax under Sec.9113(A) (Attach Sch.O) Ct}RItESPQhSi3E#(C.THIS SECTION#at18T BE COMPLETED,ALL CORRESPONDENCE AND cONFIDENTtAt.TAX tNFORtiAATION liiiOUt QBE DIRECTED TO: Name Daytime Telephone Nutnitapy rri JOSEPH D KER"fi0'IN 717 2� 3 2 IV M C-) REGISTEI2bF USE ON . f C..� :.� First tine of address 4245 STATE ROUTE 2.09 � -'� Second line of address t � - � t� City or Post Office State ZIP Code I #TATE FILED ELIZAHLTHVILLE PA 17023 Correspondent's e-mail address: jdk@kerwiniawfirm.Com Under penalties of perjury,l deGare lhat.i have examined this re#ttm including amompatlping schedules and statements,and to the be�q my knaMedg belief, it is true,correct and complete.Declaration of preparer other than the persondt represenMve is based on all informasan of whld prepa5�i has airy k,%V4 SIGNATUR OF PERSON RESPONSIe NG RETURN � @&TE Jul Karen Shofiy ADDRESS 105 Eas beriand Road,Enoia,PA 17025 SIGNATURE P PARER ER THAN REPRESENTATIVE Joseph D'Kerwin �f -' ADDRESS 4245 tate Route 209,Eiizabethviiie,PA 17023 '`' � �' ' C,-) Side 4 1505610143 15056/0143 1605610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: HECK, A G N E S M A E RECAPITULATION 1. Real Estate(Schedule A)........................................._............................_............... 1 2. Stocks and Bonds(Schedule B).............................................................................. 2. 6 , 459 62 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)................ & 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property . (Schedule G) [] Separate Billing Requested............. 7. 8. Total Gross Assets(total Lines 1-7)...................................................................... 8. 6 , 459 . 62 340 . 00 9. Funeral Expenses&Administrative Costs(Schedule H)......................................... 9. 10. Debts of Decedent,Mortgage Liabilities,&Liens(Schedule 1)................................ 10. 11. Total Deductions(total Lines 9&10)...................................................................... 11. 340 . 00 12. Net Value of Estate(Line 8 minus Line 11)............................................................. 12. 6 , 119 . 62 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. 6 , 119 . 62 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. 16. Amount of Line 14 taxable 6 , 119 . 62 16. 275 . 38 at lineal rate X .045 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. 275 . 38 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1605610243 1605610243 REV-1500 EX Page 3 File Number 21 - 14 - 0414 Decedent's Complete Address: DECEDENT'S HECK, AGNES MAE STREET ADDRESS 532 South Enola Road CITY STATE T17025 Enola PA Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 275.38 2. Credits/Payments X Prior Payments B. Discount Total Credits(A +B) (2) 0.00 3. Interest (3) 3.03 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2 Cine 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) 278.41 Make Check Payable to: REGISTER OF WILLS, AGENT. + e5,7, , !7 w w-�.-f;;n ak V' `f�••sY ,;1 N- Y' v ,t .'ti. ry�'�� 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;................................................................................. Q b. retain the right to designate who shall use the property transferred or its income;.................................... x c. retain a reversionary interest;or.................................................................................................................. Hz d. receive the promise for life of either payments,benefits or care?.............................................................. x 2. If death occurred after December 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?......... [J ❑x 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. 1771 )1 t'F: .;.t ry 4 •.). M9w�, 'Oc. T�{ 1f _ f ;{ f..•_�l { :.^i r f 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 refurn 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 1.2)[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 ta)(1.3)1. A sibling is defined under Section 9102,as an individual who has at least one parent in common with the decedent,w ether y blood or adoption. SCHEDULE 8 COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIOENT DECEDENT I FILE NUMBER ESTATE OF HECK, AGNES MAE 21 - 14 -0414 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF NUMBER DEATH 1 Scottrade-stock 6,459.62 TOTAL(Also enter on line 2,Recapitulation) 6,459.62 SCHEDULE H COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT eMAS7M7C MSTS ESTATE OF HECK, AGNES MAE FILE NUMBER 21 - 14-0414 Debts of decedent must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Kerwin & Kerwin, LLP 325.00 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 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Register of Wills-Filing Supplemental Inheritance Tax Return 15.00 TOTAL(Also enter on line 9, Recapitulation) 340.00 12fV-1613 fJt+(11-08) SCHEDULE ) COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HECK, AGNES MAE FILE NUMBER 21 - 14-0414 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not List Trustee(s) � TAXABLE DISTRIBUTIONS[include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Karen Sholly Daughter 1/4 of estate 105 East Cumberland Road Enola, PA 17025 2 Joseph Heck, Jr. Son 1/4 of estate 108 Rosenhaven Circle Madison, AL 35756 3 George Heck Son 1/4 of estate 2381 Powells Valley Road Halifax, PA 17032 Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate. II. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON UNE 13 OF REV-1500 COVER SHEET 0.04 REV-1613 EX+(9-00) SCHEDULE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN BENEFICIARIES continued RESIDENT DECEDENT ESTATE OF HECK, AGNES MAE FILE NUMBER 21 - 14-0414 ' RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not Ust Trustees) TAXABLE DISTRIBUTIONS distributions, outright spousal and Fransfers under Sec.9116(a)(1.2)) 4 Charles Heck Son 1/4 of estate 51 Sutherland Way Mechanicsburg, PA 17050 Page 2 of Schedule J LAST WILL AND TESTAMENT OF AGNES MAE HECK 1, Agnes M. Heck of West Fairview, Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do hereby make and publish this, my Last Will And Testament hereby revoking all previous Wills and Codicils made by me. Item 1. 1 declare for the purposes of this Will that, as of the date of its execution, my immediate family consists of the following: My spouse, Joseph D. Heck predeceased me. The names of my children are: Karen Sholly Joseph Heck, Jr. George Heck Charles Heck All references to my spouse and family are to them. Item II. I direct that all debts enforceable against me during my lifetime and duly allowed in the administration of my estate, the expenses of my last illness and funeral, including the cost of a suitable monument at my grave, unpaid chartable pledges whether or not the same are enforceable obligations against my estate, and the costs of administration of my estate be paid as soon as practicable after my death. My Personal Representative may, in her sole discretion, pay from my domiciliary estate all or any portions of the cost of ancillary and similar proceedings in other jurisdictions. Item Ill. All of the rest, residual, and remainder of my estate, real, personal and mixed of whatever kind and wheresoever situated, shall be sold. The proceeds from the sale I give and bequeath to my children in equal shares. Should any child predecease me, then their share shall lapse. Item IV. I hereby nominate and appoint my daughter Karen Sholly, to be the Personal Representatives of my estate. If she is unwilling or unable to serve then I nominate and appoint my son Charles Heck. Neither of these persons shall be required to serve with bond. Item V. I confer on my Personal Representative, in addition to those powers granted by law, the following powers to be exercised in a prudent manner and applicable to all property constituting a part.of my estate: A. To retain and to invest in all forms of real and personal property, without being confined to investments authorized by a statutory list, without being required to diversify and regardless of any principal of law limiting delegation of investment responsibilities by personal representatives or trustees; B. To compromise claims and to abandon any property which, in my Personal Representative's opinion, is of little or no value; C. To sell at private or public sale, to exchange or W lease for any period of time, any real or personal property, and to give options for sales or leases; D. To borrow from anyone, even if the lender is a personal representative hereunder, and to pledge.property as security for repayment of the funds borrowed; E. To join in any merger, reorganization, voting-trust plan or other concerted action of security holders, and to delegate discretionary duties; F. To employ and to rely upon the advice given by investment counsel, to delegate discretionary.authority to make changes in investments to investment counsel, and to pay investment counsel reasonable compensation in addition to any fees otherwise paid to my Personal Representative(s); G. To employ a custodian, to hold property unregistered or in the name of a nominee (including the nominee of any institution employed as custodian), and to pay reasonable compensation to the custodian in addition to any fees otherwise payable to my Personal Representative(s); H. To procure and carry at the expense of my estate insurance of kinds, forms and amounts deemed advisable by my Personal Representative(s) to protect my estate and my Personal Representative(s) against any hazard; 2 1. To commence or defend at the expense of my estate any Litigation affecting my estate; J. To conduct alone or with others any business in which I am engaged or in which I have any interest at my death, with all the powers of any owner with respect thereto, including the power to delegate discretionary duties to others, to invest other property held hereunder in such business and to organize a partnership or corporation to carry out such business; and K. To distribute in cash or in kind. Item VI. My Personal Representatives) shall be reimbursed for all reasonable expenses incurred in the administration and management of the assets of my estate and shall be entitled to receive a fair and reasonable compensation for her/his services. Item VII. Anyone named in this Will who dies within 30 days after my death (or dies under,circumstances such that it cannot be determined whether such individual died within 30 days after my death) shalt be deemed, for purposes of this Will, to have predeceased me. IN WITNESS WHEREOF, 1, Agnes M. Heck, have to this my Last Will And , Testimony hereunto set my hand and seal this L day of C.uu -{ , 2011. AgoesbtYid M. Heck ; SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testatrix, Agnes M. Heck as and for her Will, in the presence of us who, at her request, in her presence, and in the presence of each other, all being present at the same time, have hereto set our hand as witnesses: n NAME��Y ' ► ��€ =`�! RESIDING AT '9ntc� 1,:t4 R �• o .1 i {� NAME,,4-4i4y, RESIDING AT G'r� -� �Q 3 STATE OF PENNSYLVANIA SS. COUNTY OF 1, Agnes M. Heck, having been duly qualified according to law, acknowledge that I signed the foregoing instrument a's my Will, and that I signed it as my free and voluntary act for the purposes therein expressed. Ag4s' M. Heck We, having been duly qualified according to law, depose and say that we were present and saw Agnes M. Heck sign the foregoing instrument as her Will; that she signed it as her free and voluntary act for the purposes therein expressed;that each of us in her sight and hearing and at her request signed the Will as witnesses; and that to the best of our knowledge, she was at the time 18 years or more of age, of sound mind, and under no constraint or undue influence. Witqess 'Witr�e_ss_ Subscribed, sworn to, or affirmed, and acknowledged before me by the above-named Testatrix and by the withsses whose names appear, on this I54 day of C".k U Notary P6blic coMMONWEALYH OP RNNOVILVANIA Notarial Seal Hope A.Mattos,Notary Public Hampden Twp.,Cumberland County My Commission Expires Oct.11,2012 Member.Pennsylvania Association Of 14018neS 4