HomeMy WebLinkAbout03-19-15 Pennsylvania
1505618627 3M464710.000
DEPAfRAENT OF REVENUE EX(03-14)(TP)
REV-1500 OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN 21 14 1102
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
10032014 12311933
Decedent's Last Name Suffix Decedent's First Name MI
KREISER EARNEST C
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
KREISER DARLENE F
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
0 1. Original Return 2. Supplemental Return 3. Remainder Return(date of death
0 prior to 12-13-82)
4. Agriculture Exemption(date of 5. Future Interest Compromise(date of 6. Federal Estate Tax Return Required
death on or after 7-1-2012) death after 12-12-82)
0 7. Decedent Died Testate 8. Decedent Maintained a Living Trust _ 9. Total Number of Safe Deposit Boxes
(Attach copy of will.) (Attach copy of trust.)
10. Litigation Proceeds Received 11. Non-Probate Transferee Return 12. Deferral/Election of Spousal Trusts
(Schedule F and G Assets Only)
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 TO:
Name Daytime Telephone Number
KEITH 0 • BRENNEMAN 717-697-8528
First Line of Address
Second Line of Address
44 WEST MAIN STREET
City or Post Office State ZIP Code
MECHANICSBURG PA 17055
Correspondent's email address:
rV
REGISTER ORWIILLLS USE ONLY f 11 1
REGISTER OF WILLS USE ONLY �` :J 6,-"
C10 C),
DATE FILED MMDDYYYY
+— CD r 1 t 1
DATE FILED STAMP :CE 1
i GJ M
C n -T1:
PLEASE USE ORIGINAL FORM ONLY
Side 1
IIIIII VIII VIII VIII VIII VIII VIII VIII
11111 11111 IN IN
1505618627 1505618627
1505618635
REV-1500 EX(TP) Decedent's Social Security Number
Decedent's Name:K R E I S E R EARNEST C
RECAPITULATION
1 Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0 .00
2. Stocks and Bonds(Schedule 8) . . , . . . . . . . . . . . . . . . 2. 0 - 00
3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C). . . . . 1 0 - 00
4. Mortgages and Notes Receivable(Schedule D), . . . . . . . . . . . . . . . . . 4, 0 - 00
5, Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . . . 5. 119,608 - 98
6. Jointly Owned Property(Schedule F) 0 Separate Billing Requested. . . . . 6, 11 -00
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) E-1 Separate Billing Requested. . . . . 7, 178 ,673 - 44
8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . 8. 2981282 - 42
9, Funeral Expenses and Administrative Costs(Schedule H), . . . . . . . . . . . 9, 71764 - 90
10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule 1). . . . . . . . . 10. 0 .00
11. Total Deductions(total Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . 11. 7-,7134 - 90
12, Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . 12. 290 -1517 - 52
13. Charitable and Governmental Bequests/See.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. 2901517 - 52
TAX CALCULATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers urlder Sec.9116
(a)(1.2)X.OLL- 2901517 . 52 15. 0 . 00
16. Amount of Line 11 pxable
at lineal rate X 61-2- 0 . 00 16. 0 . 00
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. 0 . 00
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑
Under penalties of perjury,I declare that I have examined this r�urn,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 person responsible for filling the return is based on all information of which preparer has
any knowledge, :7
SIG NAJ-U_REOF PERSON RESPON�LE FOL[NG RETURN DATE
.A,
ADDRESS
DARLENE F - KREISER-i EXECUTRIX 901 ALLENDALE ROAD, MECHANICSBURG
SIC5r 0 PARER OTHER THAN PERSON RESPONSIBLE FOR Fit-ING THE RETURN DATE PA 17055
ADDRESS
KEITH 0 , BRENNEMAN-i ESQUIRE 44 WEST MAIN STREET, MECHANICSBURG
PA 1.7055
Side 2
5 61 6 1505618635
3M464810.000
REV-1500 EX(TP) Page 3
File Number
Decedent's Complete Address: 21 14 1102
DECEDENTS NAME
KREISER EARNEST C
STREET ADDRESS
901 ALLENDALE ROAD
MECHANICSBURG 130130-1 CUMBERLAND
CITY STATE ZIP
MECHANICSBURG PA 17055
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 0 . 00
2. Credits/Payments
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) 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 . . . . . . . . . . . . . . . . . . . . . . . . . . .
b. retain the right to designate who shall use the property transferred or its income . . . . . . . . . . . . . X
c. retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑
FXI
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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ ly
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
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
172 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 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.
3M4671 4.000
REV-1508 EX-(08-12)
pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS& MISC.
INHERITANCE TAX
RESIDENT DECEDENTRETURN PERSONAL PROPERTY_
ESTATE OF: FILE NUMBER:
Earnest C. Kreiser 21 14 1102
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. Wells Fargo Advisors 119,608.98
investment account #4897-6280
TOTAL(Also enter on line 5,Recapitulation) $ 119,608.98
2W46AD 2000 If more space is needed,use additional sheets of paper of the same size.
REV-1510 EX+(08-09) SCHEDULE G
pennsylvania
DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND
INHERITANCE TAX RETURN MISC.NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Earnest C. Kreiser 21 14 1102
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 mr,LwETrENAME OFT-ETRANSFEREE,THEIR REuTIONSHPTODECEDENT AND DATE OF DEATH %OFDECUS EXCLUSION TAXABLE
NUMBE TtE DATE OF TRANSFER.AiTACHACOPY OF THE DEED FORREALESTATE. VALUE OF ASSET INTEREST IF APPUCABLE VALUE
1• Wells Fargo Advisors 178,673.44 100.0000 0.00 178,673.44
IRA accounts as follows:
a. Roth IRA - #1635-7647 -
$23,592.28
b. SEP IRA - #4897-6249 -
$155,081.16
Designated beneficiary on both
accounts was the decedent's
surviving spouse, Darlene
Kreiser
TOTAL(Also enter on line 7,Recapitulation)$ 178.673 44
If more space is needed,use additional sheets of paper of the same size.
9W46AF 2.600
REV-1511 EX-(08-13) SCHEDULE H
pennsylvania
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Earnest C. Kreiser 21 14 1102
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
Dimon Funeral Home
funeral services 2,727.00
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: Snelbaker & Brenneman, P.C. 920.00
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation.) 3,500.00
Claimant Darlene F. Kreiser
Street Address 901 Allendale Road
City Mechanicsburg State PA ZIP 17055
Relationship of Claimant to Decedent SURVIVING SPOUSE
4. Probate Fees: 320.50
5. Accountant Fees:
6. Tax Return Preparer Fees:
7.
1 Cumberland Law Journal
advertising Executrix Notice 75.00
2 The Sentinel
advertising Executrix Notice 222.40
TOTAL(Also enter on Line 9,Recapitulation) $ 7,764.90
3w46AG 2.000 If more space is needed, use additional sheets of paper 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:
Earnest C. Kreiser 21 141102
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
TAXABLE DISTRIBUTIONS[include outright spousal distributions and transfers under
Sec.9116(a)(1.2).)
1. Darlene F. Kreiser
901 Allendale Road
Mechanicsburg, PA 17055
100% of Residue: 290,517.52 Surviving Spouse 290,517.52
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV,-1500 COVER SHEET,AS APPROPRIATE.
NON-TAXABLE DISTRIBUTIONS
A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN:
1
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0.00
9W46AI 2.000 If more space is needed,use additional sheets of paper of the same size.
LAST WILL AND TESTAMENT
OF
ERNEST C.KREISER
I,ERNEST C.KREISER,of Cumberland County,Pennsylvania,being of sound and
disposing mind,memory and understanding,do hereby make,publish and declare this as and for
my Last Will and Testament,hereby revoking and making void any and all wills by me at any
time heretofore made.
1. I direct that all my debts and funeral expenses be paid as soon as practical after my
death by my Executrix or Executor,whichever the case may be,hereinafter named.
I direct that all taxes that may be assessed as a consequence of my death shall be paid
from my residuary estate as part of the expenses of the administration of my estate.
2. All the rest,residue and remainder of my estate,real,personal and mixed,and
`., wheresoever the same may be situate,I give,devise and bequeath to my wife,DARLENE F.
KREISER,provided she shall survive me by a period of sixty(60)days.
3. In the event my said wife,DARLENE F.KREISER,should predecease me or fail to
survive me b the aforesaid period of sixty 60 days,then in such event I give,devise and
Y P Y� ) Y , g�
bequeath all the rest,residue and remainder of my estate,real,personal and mixed and
wheresoever the same may be situate to my daughter,HOLLEY K. SCHWIETERMAN.
In the event my said daughter,HOLLEY K.SCHWIETERMAN,should predecease me,I
direct that the share she would have received hereunder shall be given to her issue surviving me
per stirpes.
4. I hereby nominate,constitute and appoint my wife,DARLENE F.KREISER,as
Executrix under this my Last Will and Testament. In the event my said wife,DARLENE F.
KREISER,should predecease me,fail to qualify or cease so to serve,I nominate,constitute and
appoint my daughter,HOLLEY K. SCHWIETERMAN,as Executrix under this my Last Will
LAW OFFICES
SNELBAKER and Testament. In the event my said daughter,HOLLEY K. SCHWIETERMAN,should
a
BRENNEMAN
predecease me,fail to qualify or cease so to serve,I nominate,constitute and appoint my
brother-in-law,PAUL ADAMS,as Executor under this my Last Will and Testament.
I further direct that no person serving as Executrix or Executor under this my Last Will
and Testament shall be required to post bond to secure the faithful performance of her or his
duties in the Commonwealth of Pennsylvania or in any other jurisdiction.
IN WITNESS WHEREOF,I have hereunto set my hand and seal to this my Last Will and
Testament written on Two(2)pages this 21 s`day of November,2013.
(SEAL)
Ernest C.Kreiser
Signed,sealed,published and declared by ERNEST C.KREISER,the Testator above
named,as and for his Last Will and Testament,in our presence,who,in his presence,at his
request,and in the presence of each other,have hereunto subscribed our names as attesting
witnesses.
(SEAL)
�)1C ,CQ �r�l�•L'� - (SEAL)
-2-
LAW OFFICES
SNELBAKER
BRENNEMAN
COMMONWEALTH OF PENNSYLVANIA)
: SS.
COUNTY OF CUMBERLAND )
We,E.RNEST C.KREISER,KEITH 0.BRENNEMAN,ESQUIRE and SANDRA K.
SHOWERS,the Testator and the witnesses,respectively,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 his Last Will and Testament and that he
had signed willingly,and that he 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 Testator,signed the
Will as witness and that to the best of his or her knowledge the Testator was at that time eighteen
years of age or older,of sound mind and under no constraint or undue influence.
Testator
Witness
Witness
Subscribed,sworn to and acknowledged before me by ERNEST C.KREISER,Testator,and
subscribed and sworn to before me by KEITH 0.BRENNEMAN,ESQUIRE and SANDRA K.
SHOWERS,witnesses,this 21"day of November,2013.
Notary Public
LAW OFFICES
SNELBAKER C2T1GC:IVE.ai_TH OF Fr'1'I+V_MI I,,,!?qj-
& 'rl;,•tdriaf seal - .
BRENNEMAN JUSdn t.II`!u;,Citti,IlOUri�f ri)(!NC I
P9echan!csCurg 1:0;0;C,'a:r..," J
and cbunty
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