HomeMy WebLinkAbout03-16-15 REV-1500 EX (02-11)(FI) 1505610140
OFFICIAL USE ONLY
PA Department of Revenue
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN 2 0 1 5 0 0 0 8 7
Harrisburg PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
0 6 1 6 2 0 1 4 1 0 0 9 1 9 3 7
Decedent's Last Name Suffix Decedent's First Name MI
BERGMAN JOAN 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 4a. Future Interest Compromise(date of 5. Federal Estate Tax Return Required
death after 12-12-82)
Q 6.Decedent Died Testate 7. Decedent Maintained a Living Trust 0 B.Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
9.Litigation Proceeds Received 10. Spousal Poverty Credit(Date of Death El 11.Election to Tax under Sec.9113(A)
Between 12-31-91 and 1-1-95) (Attach Schedule O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
J I L L M . WI N E K A E S Q U I R E 7 1 7 2 3 4 4 1 7 8-
REGISTER OF WILD SE ONL '
c. oM
:7:3 67)
First Line of Address
1 7 1 9 NORTH F R O N T STREET
Second Line of Address
City or Post Office State ZIP Code DATE FIL r tTl
Q
H A R R I SB U R G PA 1 7 1 02
Correspondent's e-mail address: jwineka@pkh.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,come and complete.De,paration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNA;URE F O ONSIBLE FOR FILING RETURN ATE I—
I� js
ADDRESS
Daniel R. Hanner; 508 Thomas Road Camp Hill PA 17011
SIGNMROFPAR R HER T AN REPRESENTATIVE DAT
ADDWS
Jill M. Wineka, Esq., 1719 North Front Street Harrisburg PA 17102
PLEASE USE ORIGINAL FORM ONLY
Side 1
� . 1505610140 1505610140
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
Decedents Name Page 1 File Number
Correspondents
Name Daytime Telephone Number
First line of address
Second line of address
City or Post Office State ZIP Code
Correspondent's e-mail address:
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.
SIGNATWE OF PE ESPONSIBLE OR FILING RETURN DATE
ADDRESS
Craig D. Hanner, 11608 Autumnwood Way Glen Allen VA 23059
Name Daytime Telephone Number
First line of address
Second line of address
City or Post Office State ZIP Code
Correspondent's e-mail address:
Under penalties of pedury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief,
K is true,correct and complete.Declaration of preparer other than the personal representative is based on all Information of which preparer has any knowledge..
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
ADDRESS
William C. Hanner, 108 White Friar Lane Morrisville NC 27560
1505610240
REV-1500 EX(FI) Decedent's Social Security Number
Decedent's Name: JOAN L BERGMAN
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 and Notes Receivable(Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . .
4.
1358 . 60
5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . . . . 5.
6. Jointly Owned Property(Schedule F) 1:1 Separate Billing Requested 6.
7. Inter-Vivos Transfers&Miscellaneous N913-Probate Property 5 '0 5 9 3
(Schedule G) [--I separate Billing Requested .. .. . . . 7,
8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . .. .. . . . . . . . . . . . . 8. 1 8
9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . .. .. .. 9. 4 7 4 2
10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) .. . .... . ._ . 110. 1 0 6 3 2 6
11. Total Deductions(total Lines 9 and 10) ..... .. .. ... 111� 5 8 0 5 9
12. 'Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . .. . . . .. . . . . .. . 12. 3 9 4 1 4 3
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. 3 9 4 1 4 3
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 0 . 0 0 15. 0 . 0 0
16. Amount of Line 14 taxable 0 . 0 0 16.
0 . 0 0
at lineal rate X.0-
17, Amount of Line 14 taxable 0 . 0 0 17. 0 . 0 0
at sibling rate X.12
18. Amount of Line 14 taxable 0 . 0 0 18. 0 . 0 0
at collateral rate X.15
19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . .. .. . . . . . . . . . . . . . . .
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT El
Side 2
1505610240 1505610240
REV-1500 EX(FI) Page 3 File Number
Decedent's Complete Address: 20 15 00087
DECEDENT'S NAME ,
JOAN L. BERGMAN
STREET ADDRESS
4 VILLAGE COURT
CITY STATE ZIP
MECHANICSBURG PA 17050
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 0.00
2. Credits/Payments
A.Prior Payments
B.Discount
Total Credits(A+B) (2) 0.00
3. Interest
(3)
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) 0.00
5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 0.00
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 ...................................................................... 171 ❑X
b. retain the right to designate who shall use the property transferred or its income ............................... ❑ 0
c. retain a reversionary interest ..................................................................................................... ❑ 0
d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ 0
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? ......... ❑
121
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 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 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-1508 EX+(08-12)
pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN
RESIDENT DECEDENT PERSONAL PROPERTY
ESTATE OF: FILE NUMBER:
JOAN L. BERGMAN 20 15 00087
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
1. Sencit Hampden Associates-security deposit 523.31
2. Comcast-refund of cable services 148.76
3. Travelers -refund of rental insurance 2.98
4. Donegal- refund of car insurance 134.80
5 Verizon Wireless- refund of cell phone services 48.75
6. PA Department of Revenue-rent rebate 500.00
i
i
TOTAL(Also enter on Line 5,Recapitulation) $ 1,358.60
If more space is needed, use additional sheets of paper of the same size.
REV-1510 EX+(08-09)
pennsylvania SCHEDULE G
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
JOAN L. BERGMAN 20 15 00087
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes.
DESCRIPTION OF PROPERTY
ITEM INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIPTO DECEDENT AND DATE OF DEATH %OFDECD'S EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER.ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST_ (IFAPPucAeLE) VALUE
1. 2000 Toyota Echo-VI N#JTDBT123XY0081968 2,000.00 100.00 2,000.00 0.00
The Decedent gifted one-half ownership in her 2000 Toyota
Echo to her son, Daniel R. Hanner on 2/24/14. The car was
sold post-death for$2,000.00.
See attached PA car registration showing the jointly titled
car effective 2/24/14. Also see the attached receipt showing
the car was sold for$2,000.00.
2. The Decedent gifted one-half ownership in her Members 1st 1,505.93 100.00 1,000.00 505.93
Federal Credit Union Checking Acct. No. xxxxxxx677 to
her son, Daniel R. Hanner on 2/14/14. Acct. No. xxxxxxx677
had a date of death balance of$1,505.93.
See attached Members 1st Federal Credit Union Statement
from 6/1/14 to 6/30/14 documenting the joint ownership
and date of death balance. Also see attached 2/14/14
Members 1st Federal Credit Union application to create
joint Checking Acct. No. xxxxxxx677.
1
TOTAL (Also enter on Line 7,Recapitulation) $ 505.93
If more space is needed,use additional sheets of paper of the same size.
REV-1511 EX+(08-13)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
JOAN L. BERGMAN 20 15 00087
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Parthemore Funeral Home &Cremation Services, Inc. -cremation services 2,735.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City State ZIP
Year(s)Commission Paid:
2. Attorney Fees: Purcell, Krug & Haller 1,750.00
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: Register of Wills of Cumberland County 20.00
5 Accountant Fees:
6. Tax Return Preparer Fees:
7. Register of Wills-fee to file Will; JCS fee; Short Certificate; Automation fee; fee to
file Inventory; fee to file PA Inheritance Tax Return 90.50
8. Castle Clean -carpet cleaning required by landlord 127.20
9. Register of Wills-fee to file Family Settlement Agreement and Final Release 20.00
TOTAL(Also enter on Line 9,Recapitulation) $ 4,742.70
If more space is needed,use additional sheets of paper of the same size.
REV-1512 EX+(12-12)
pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES& LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
JOAN L. BERGMAN 20 15 00087
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. Fox Chase Cancer Center- medical services 96.58
2. David A. Wiegand, MD, PC -medical services 135.00
3. Holy Spirit Hospital- medical services 50.42
4. Roth Village -July 2014 rent 536.00
5. PPL-electric services 32.50
6. Comcast-cable services 170.04
7. PPL-electric services-final bill 42.72
TOTAL(Also enter on Line 10,Recapitulation) $ 1,063.26
If more space is needed,insert additional sheets of the same size.
REV-1513 EX+(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
JOAN L. BERGMAN 20 15 00087
RELATIONSHIP TO 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. Craig D. Hanner Lineal
11608 Autumnwood Way 1/3 of residuary
Glen Allen, VA 23059
2. Daniel R. Hanner Lineal
508 Thomas Road 1/3 of residuary
Camp Hill, PA 17011
3. William C. Hanner Lineal
108 White Friar Lane 1/3 of residuary
Morrisville, NC 27560
ENTER DOLLAR 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:
r 1.
]
B.CHARITABLE AND GOVERNMENTAL 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.
IN RE: IN THE'COURT OF COMMON PLEAS
CUMBERLAND CO., PENNSYLVANIA
ESTATE OF JOAN L. BERGMAN, ORPHANS' COURT DIVISION
DECEASED NO. 2015-00087
TABLE OF CONTENTS
1. Last Will and Testament of Joan L. Bergman executed February 27, 2012.
2. Copy of PA car registration showing joint title of 2000 Toyota Echo effective 2/24/14.
3. Copy of receipt showing 2000 Toyota Echo sold to Greg Bowen for$2,000.00.
4. Copy of Members 1s' Federal Credit Union Statement from 6/1/14 to 6/30/14
documenting joint title and date of death balance of Checking Acct. No. xxxxxxx677.
5. Copy of Members 1't Federal Credit Union application to create joint Checking Acct. No.
xxxxxxx677.
6. March 13, 2015 letter from the Estate to the PA Department of Revenue explaining how
the inheritance taxes were calculated.
T lu attta,11_ye t
JOAN L. BERGMAN
I, Joan L. Bergman, of Mechanicsburg; Cumberland County, Pennsylvania,
declare this to be my Last Will and Testament, and revoke any and all Wills and Codicils
previously made by me.
ITEM I: I direct that all my just debts, funeral expenses and last medical
expenses shall be paid from the assets of my estate as soon as practicable after my decease.
ITEM.II: All federal, state and other death taxes payable because of my death
with respect to the.property forming my gross estate for taxpurposes, whether or not passing
under this Will, including any interest or penalty imposed in connection with such tax,shall be
considered a part of the expense of the administration of my estate and shall be paid out of the
principal of my estate, without apportionment or right of reimbursement:
ITEM III: I give,devise and bequeath all of my Estate of every name and nature j
and wheresoever situate unto my Sons, Daniel R. Hanner, Craig D. Hanner and William C.
I
Hanner, in equal shares,.or-to.-,their issue,per stirpes.
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1904
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S
CUSTOMER'S ORDER NO. DEPARTMENT DATE
NAM
ADDR S V J
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CITY,STATE
SOLD BY CASH C.O.D. CHARGE ON.ACCT. MDSE RETD. PAID OUT
QUANTITY_ DESCRIPTION PRICE AMOUNT
2
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12 70,60
13
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RECEIVED BY
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Members tst Federal Credit Union 06/01/2014 06/30/2014 1 of 2 XXXXXXX677
5000 Louise Drive
P.O.Box 40
Mechanicsburg PA 17055-0040
(800)237-7288
rs FOCUS!
MEMBERS 1" (717)6'97-5312(Hearing Impaired)
E71
PCR,1LCREDR UNION ntil,cv.memomemberslst.org
Show off your photography
skills and talent by
10 participating in the Credit
JOAN BERGMAN Union's annual calendar
DANIEL HANNER photo contest.
ROTH VILLAGE
4 VILLAGE COURT Click for details.
MECHANICSBURG PA 17050
' 57013 ---"'--„” - •----
•••.,'1a..•'tt;l'trr ' pct) 7�r'' *�•'�, •l�a:a}����,.:, «��r r : l ; . -c � -,-..s:ti.• ., .f' a 4�,..n+' ��`y-..
Your aggregate balance as of June 1st is$1,336.17.
An aggregate balance of$2,500 and having 3 products will place you in the Silver MLR level.
CHECKING 1,505.93
SAVINGS 5.00
CERTIFICATES 0.00
LOANS 0.00
SWIPE 5 YTD REWARD 0.25
.`= 'ill i� Yr�,/i^t1.. FI.f``f� w �-. .. .fr, /• ....- - C'41^' ._ <•�...< �` �yt �•. 'v,•. •.•*';�. i`• •,- :
._-...._- ..-�r._i't...11-':.�:-.....� ...-_. -..�.�1•.:..✓.3.�.�_-.... s_..1.• iCa:.-.•...-.ti.._. ..... ....._._ ..tL_�_.`....�: .'1'.w�..1
BEGINNING BALANCE: $1,331.17
Eff. Post
Date Date Description Deposits Withdrawals Balance
06102 06/02 Deposit Transfer From Share 0000 108.45 1,439.62
06/03 06/03 Deposit Transfer From Share 0000 1,303.00 2,742.62
06/04 06/04 Withdrawal ACH AD&DB55-416-7385 7.50 2,735.12
TYPE: INS PREM ID: 1621282786 DATA:MEMBERS 1ST
FEDERAL CO:AD&D855-416-7385
06/04 06/04 Check 002290 Tracer 0000311262 536.00 2,199.12
06/05 06/05 Withdrawal ACH UnitedHealthcare 177.00 2,022.12
TYPE: PREMIUM ID: 1836282001 CO: UnitedHealtheare
0610G--06106—CY WC"02296Tfa�ii!-0000289657"--- _ --_.__.--.-- ------_.— 197.80'- 1.82x.32 -
06/09 06/09 Check 002294 Tracer 0000293616 32.50 1,791.82
06109 06/09 Check 002293 Tracer 0000273345 170.04 1,621.78
06110 06110 Check 002295 Tracer 0026532262 47.12 1,574.66
Processed Check-TRAVELERS PL TYPE:CHECK PYMT ID:
9171572802 DATA:ARC
05/10 06/10 Check 002291 Tracer 0026174672 68.73 1,505.93
Processed Check-Verizon Wireless TYPE: Payment ID:
1564980001
ENDING BALANCE: $1,505.93
Check# Date Amount Check# Date Amount Check# Date Amount
2290 06/04 536.00 2291 06/10 68.73 2293' 06/09 170.04
2294, 06/09 32.50 2295 06/10 47.12 2296 06/06 197.80
`Indicates Check-out of sequence 6 Checks Cleared for 1,052.19
Total Deposits 1,411.45 Total Withdrawals 1,236:69
. - f0610112014
E�T.BE�� �sr ERALCRFDIT UNION 06130!2014 2 of 2 XXXXXXX677
row ',•.a, ym"d�Li .x-"X
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BEGINNING BALANCE: $5.00
Eff. Post
Date Date Description Deposits .Withdrawals Balance
06/02 06/02 Deposit ACH TREDEGAR CORPORA 108.45 113.45
�.+ TYPE: PAYMENT ID:1251.926855 CO:TREDEGAR CORPORA
06102 06/02 Withdrawal Transfer To Share 0011 108.45 5.00
06/03 06/03 Deposit ACH XXSOC SEC 1;303.00 1,308.00
ID:9031736026 CO:XXSOC SEC
06/03. 06103 Withdrawal Transfer To Share 0011 1,303.00 5.00`
ENDING BALANCE: $5.00
Total Deposits 1,411.45 Total Withdrawals 1,411.45
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t�+R.�s_si i.k. ';i 1, � <�, �.,�# 7!.: .-�•�ssa'Cws�Y Pr?=� .s-sF.:Nl�t�xtF., xs^ �'` �.k ��,:�ai.�..i"��ab.�S`�':� ��s�,' I«.+,��.�;�s, .153��-�` 'a�
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TOTAL DIVIDENDS PAID
0000--REGULAR-SA-VINGS------- -------- 400-- --- - -----
0011 CHECKING 0.00
Total Year to Date Dividends Paid(Includes Closed Shares) 0.00
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LAW OFFICES
Purcell, Krug & Haller
HOWARD B.KRUG 1719 NORTH FRONT STREET HERSHEY
LEON P.HALLER HARRISBURG, PENNSYLVANIA 17102-2392 (717) 533-3836
JOHN W.PURCELLJR. TELEPHONE (717) 234-4178
JILL M. WINEKA FAX (717) 783-4939 JOHN W. PURCELL(]924-2009)
LISA A.RYNARD
JOSEPH NISSLEY (1910-1982)
March 13, 2015
PA Department of Revenue
Bureau of Individual Taxes
P.O. Box 280601
Harrisburg, PA 17128-0601
Re: Estate of Joan L. Bergman
SS#:
Date of Death: June 16, 2014
No.: 2015-00087
Dear Sir/Madam:
The purpose of this letter is to explain how the inheritance taxes were calculated. I
understand that usually funeral expenses, administrative costs and debts of the Decedent identified
on Schedules H and I can only be used for deductions when paid from an Estate's probate assets. In
this case, the probate Estate assets totaling $1,358.60 were insufficient to pay the funeral expenses
and administrative costs totaling $4,742.70 and the debts of the Decedent totaling $1,063.26. Daniel
R. Hanner, the co-owner of the Decedent's car and Checking Account, used the monies he received
from the joint assets on Schedule G to pay the costs listed on Schedules H and I. Owing to Daniel R.
Hanner's contribution of his personal funds, the inheritance taxes were calculated using the
deductions on Schedules H and I.
If you have any questions regarding the calculation of the inheritance taxes, please contact
me directly. Thank you.
Sincerely,`
M. Wineka
JMW/bas
cc: Daniel R. Hanner, Co-Exec.
Craig D. Hanner, Co-Exec.
William C. Hanner, Co-Exec.
LAW OFFICES
Purcell, Krug & Haller
HOWARD B.KRUG 1719 NORTH FRONT STREET HERSHEY
LEON P.HALLER HARRISBURG, PENNSYLVANIA 17102-2392 (717) 533.3836
JOHN W.PURCELLJR. TELEPHONE (717) 234-4178
JILL M. WINEKA FAX (717) 783-4939 JOHN W. PURCELL(1924-2009)
LISA A.RYNARD -
JOSEPH NISSLEY (1910-1982)
March 13, 2015
Register of Wills
Cumberland County Court House
One Courthouse Square
Carlisle, PA 17013
Re: Estate of Joan L. Bergman
No. 2015-00087
Dear Register of Wills:
Enclosed for filing, please find two originals and four copies of the Pennsylvania Inheritance
Tax Return in the above-captioned Estate. Please return four date-stamped copies of the document
to me in the enclosed stamped, self-addressed envelope. Thank you.
Sincerely,
i M. Wineka
JMW/bas
Enclosures
cc: Daniel R. Hanner, Co-Exec. w/o enc.
Craig D. Hanner, Co-Exec. w/o enc.
William C. Hanner, Co-Exec. w/o enc. c4 .C)
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