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Home My WebLink About04-01-15 (2) oi i i s � , r J 15�561�105 REV-1500 EX(oz-ii)(FI) ��.� PA Department of Revenue pennsylvania aFFICIAL USE ONLY 0 o•R�•F�=A��F�� County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN ,�) PO BOX 28o6oi . � � �� Harrisburg,PA i'7i28-o6oi RESIDENT DECEDENT �,;7'S � � � ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 209- 26/2014 ' ' 10/27/1927 DecedenYs Last Name Suffix DecedenYs First Name MI ' Kerstetter , Harold ', A ' (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THES RE7UP.s�"�;;ST 5�Fl�� IP! �J!'l.lCATE�IIITH THE _ _ REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ((� 1. Originai Return p 2.Supplemental Return p 3. Remainder Return(Date of Death Prior to 12-13-82} p 4. Limited Estate O 4a. Future Interest Compromise(date of p 5. Federal Estate Tax Return Required death after 12-12-82) i� 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust __ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9. Litigation Proceeds Received O 10.Spousal Poverty Credit(Date of Death O 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 T0: Name Daytime Telephone Number Andrew C. Sheely, Esquire 717-697-7050 REGISTER OF WILLS USE ONLY rV O First Line of Address �"� � �y 127 South Market Street_ __ _ � � � � __ rn � r, � �' Second Line of Address :�� :�,,, r- n r P.O. Box 95 ' �" �' ~ �� .: t�a �' , DATE FILEp.�,, °�"1 City or Post Office 3.ate ZIP Code � �' 4 - ` c.> -�,�� `Tl Mechanicsburg _ PA 17055 y �..:� �= � _ .}� ►—� r m .:�i C— .�I � � � Correspondent°s e-maii address:andrewc.sheely@verizon.net —.7 Under penalties of perjury,i declare that I have examined this return,including accompanying scheduies and statemerits,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 ali intormation of�+hich preparer has any knowledge. SIGNAT RE OF PERSON F2ESP.ONSIBLE FO FILING RETURN , DATE Aoa�,�� .� � ,�/.��-�� u� � ,��'�z`, �'�,�� ` Harold D. Kerstetter, Executor, 1470 Webster Drive, Carlisle, PA 17015 SIGNAT OF PREP R THA R PRESENTATIVE DATE .{� �✓ L C�t/ (S.� AD E S Andrew C. Sheely, Esquire, 127 South Market Street, P.O. Box 95, Mechanicsburg, PA 17055 PLEASE USE ORIGINAL FORM ONI.Y Side 'i � 150561,0105 7,5�56101,05 � J 150561�205 REV-1500 EX(FI) DecedenYs Social Security Number DecedenYs Name: K2fSt@tt@f, Harold A. RECAPITULATION 1. Real Estate(Schedule A). . .. . . . .. .. . . .. . . ... .. . . . . . . . .. . .. .. ... .. . . .. 1. ' 2. Stocks and Bonds(Schedule B) .. . . . .. . . . . . . . . .. . . . . . .. . .. . . . .. .. .. . . . 2. ' 3. Closely Heid Corporation, Partnership or Sole-Proprietorship(Schedule C) . .. . . 3. 4. �'Mortgages and Notes Receivable(Schedule D) . . . . . . . .. . . . . . . . .. . . . .. . . . . 4. ' 5. Casn, Bank Deposits and Miscellaneous Personal Property(Schedule E}. . . . . . . 5. 218,161.80 6. Jointly Owned Property(Schedule F) � Separate Eiliing Requested . . . . . .. 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G} O Separate Billing Requested.. . . . .. . 7. 59,192.48 8. Total Gross Assets total Lines 1 throu h 7 8. $277,354.28 '' t 9 ). .. .. . .. ... .. . .. . . . . .. . . . .. .. 9. Funeral Expenses and Administrative Costs(Schedule H). . . .. . . . .. . . . . .. . .. 9. 13,604.23 10. Debts of Decedent, Mortgage Liabilities and Liens{Schedule i).. . .. . . . . .. .. . . 10. 11. 'Total Deductions(total Lines 9 and 10). .. . . .. .. .. . .. ... . . . . .. . .. .. ... .. 11. 13,604.23 ' 12. Net Value of Estate(Line 8 minus Line 11) .. . . . . .. .. . .. . .. . .. . . . .. . .. . . . 12. 263,75�.05 13. Charitable and Governmental Bequests(Sec 9113 Trusts for which an election to tax has not been made(Schedule J) . .. .. . . . . .. . . . . .. . .. . . . . 13. 14. Net Value Subject to Tax(Line 12 minus Line 13) .. . . . .. . .. . . . . .. . . . .. . . . 14. ', 263,750.05 TAX CALGULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of�ine 14 taxable at the spousal tax rate,or transfers under Sec.9116 __ _ _ _ {a)(1.2)X.0_ ' 15. 16. Amount of Line 14 taxable at lineal rate x.0 45 263,750.05 ��. 11,868.75 ', 17. .Amount of Line 14 taxable at sibiing rate X.12 , "17. ' ' 18. Amount of Line 14 taxable . at collateral rate X.15 ' 1$• 19. TAX DUE . .. . .. .. . . ... .. .. . . . . . .. .. .. . .. .. . . .. . . . .. .. . .. . . . . .. . . . . 19. 'I'I,868.75 ', 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 � 1505610205 1505610205 J �a i. .. i a. . � REV-1500 EX(FI) Page 3 File Number Q � l r[�— /� 7 �J Decedent's Complete Address: J � DECEDENT'S NAME Harold A. Kerstetter __....____�______...-----------------_._._._....._...--------- --- -- — � STREET ADDRESS 700 Walnut Bottom Road ________...----.._._.............._._..----------------------.._—..___----..........__ --- _. __ -- crn� ----._........__......--�-----....------------_._...._ STATE � ZIP Carlisle PA 17015 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 11,868.75 2. CreditslPayments A.Prior Pa'yments _..---._.._.__....__...__....--_.--- �10,750_00 B.Discount 565.77 Tota�Credits(A+B) (2) $11,315.77 3. Interest (3) 4. if Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. Fill in ovaP on Page 2,Line 20 to request a refund. (4) 5. )f Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) $552.98 Make check payable to: REGISTER OF WILLS, AGENT. ,.:. y`� �"4.w�i�' �✓�r'`�f"1� ,� .r�Z"n.�xf�G� ��"'`bk`'�a.�'.�.�p. � � �'�.:�ro,� ,,..s,�, vsr...s. �4, ��.,,��i.�.....,v�� ...�`,�..f ��....;�'� .d yy �, .�'s „��<��`� .�N<.�. ,w'��.s�e., . �.,�„�, z�€� r a.. � PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOC�(S 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 ............................................ ❑ � c. retain a reversionary interest.............................................................................................................................. ❑ � d, receive the promise for life of either payments,benents or care?...................................................................... ❑ � 2. If death occurred after Dec.12,1982,did decedent transfer property within one year of death withoui 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 c�ntains a beneficiaN designation? ................................................ � ❑ ....................................................................... !F THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. , � ;; 'a�:� .:, �rp'.:`,�:,,��,��,k��.,��e?r.,.,d�,�,�'��.`7".;�`��, , a;;+�. .:�; .� .+;.,_,'��. .K?. -.,, ,. ��. � . �i;...��. K-.�*,t�'"�',�: ..,.i1: :;a , ,r+ r. 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)j.The statute does not exempt a transfer to a suroiving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the suroiving 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 tleath 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 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 decedenYs siblings is 12 percent(72 P.S. §9116(a}(1.3)].A sibiing is defined, under Sectibn 9102,as an individual who has at least one parent in common with the decedenf,whether by biood or adoption. , 201.5-02-14 12:55 Wells Fargo Bank, NA 7172444341 » P 1/2 COMMONWEALTM DF NGNNEYIVANIA AEV-1 l$Z[X{11-Ot3I �CPAR7M[NT pf ktyENUC f�UHEaU Of�NDiviOUAL Tax�S utNt.2HOtl0� HAHNIy�UHG,�p 17120�08�1 P�NNSYLVANIA RECEIvED FROM: INHERITA�ICE ANp ES7AT� TAX OFFICIAL REG�IP7 Na. co o2oz5� KERS7�TTER H�1RpL0 D 1470 W�$STER DRIVE CARLISLE, PA 17015 ACN ASSESSMENT AMOUNT CONTRfJL NUMBER '_"""' �4�J .......... ...._... 101 � S1Q,750.00 ESTATE IfVFORMA710N: SSN: 209- ( FILE NUMBER: 2114-1139 I f7�C�D�NT NAME; KERS7E1'T�R MAROLD A � DAT� OF pAYMENT: 02f 1 9/ZO'!5 � pOSTMARK DAT�; Q2/9 9/2015 � COUNTY: CUMBERLAND I D/�TE OF DEA7H; 11/26/2014 � � • TOTAL, AMQUNT PAID: S1Q,750.00 R�MARKS: CHECK# 1005 INITlALS: CJ SEAL RECEIVED BY� LISA M. GRAYSUN, �S(�. � REGlSTER QF WILLS � 7AXPAYER REV-i5o8�EX+(ii-1o) ��., SCNEDULE E pennsylvania /.� , DEPARTMENT OF REVENUE �►JiSH� BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Harold A. Kerstetter 21-14-1139 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 � Members 1st Savings Account#246630-0000 -$5.00 principal,accumulated interest$0.00 $5.00 2 Members 1 st Investment Savings Account#246630-0005-$31,312.57 principal,accrued interest$3.23 $31, 315.80 3 Members 1st CD Account#246630-0043-$4,906.49 principal,accrued interest$1.18 $4,907.67 4 Members 1 st CD Account#246630-0044-$7,208.66 principal,accrued interest$2.47 $7,211.13 5 Members 1 st CD Account#246630-0049-$10,937.17 principal,accrued interest$3.75 $10,940.92 6 Members 1st CD Account#246630-0050-$5,548.32 principal,accrued interest$1.52 $5,549.84 7 � Members 1 st CD Account#246630-0051-$33,692.16 principal,accrued interest$11.54 $33,703.70 $ � Members 1 st CD Account#246630-0054-$8,978.91 principal,accrued interest$2.46 $8,981.37 9 � Welis Fargo Checking Account#5970584388-principal $7,080.30 10. Wells Fargo Savings Account#8554248453-principal $105,674.57 11. 2014 Income Tax Refund $1,554.00 12 Forest Park Nursing Home Refund $1,042.50 13. �lue Shield Refund $195.00 Decedent lived in Forest Park nursing home and had no personal property. � � I t � � � E TOTAL(Also enter on Line 5, Recapitulation) $ 218,161.80 ' If more space is needed,use additional sheets of paper of the same size. , . � 0 MEMBERS 1St FEDERAL CREDTT TJNION REGULAR SAVINGS ACCOUNT: Account Number/Suffix 246630-00 Date Account Established 06/22/2004 Principal Balance at Date of Death $5.00 Accrued Interest to Date of Death $0.00 Total Principal and Accrued Interest $5.00 Name of Joint Owner None INVESTMENT SAVINGS ACEOUNT: - Account NumbeNSuffix 246630-05 Date Account Established 03/21/2011 Principal Balance at Date of Death $31,312.57 Accrued Interest to Date of Death $3.23 , Total Principal and Accrued Interest $31,315.80 Name of Joint Owner None CERTIFICATES OF DEPOSIT: Account Number/Suffix 246630-43 246630-44 246630-49 Dat�Account Established 01/02/2008 06/21/2008 01/12/2009 Principal Balance at Date of Death $4,906.49 $7,208.66 $10,937.17 Accrued Interest to Date of Death $1.18 $2.47 $3.75 Total Principal and Accrued Interest $4,907.67 $7,211.13 $10,940.92 IVame of Joint Owner None None None CERTIFICATES OF DEPOSIT: Account Number/Suffix 246630-50 246630-51 246630-54 Date Account Established 03/20/2009 04/27/2009 09/20/2010 Principal Balance at Date of Death $5,548.32 $33,692.16 $8,978.91 Accrued Interest to Date of Death $1.52 $11.54 $2.46 Tqtal Principal and Accrued Interest $5,549.84 $33,703.70 $8,981.37 Name of Joint Owner None None None MEMBERS 1ST FEDERAL CREDIT UNION . Q�o�.�� . essa L Klu h 9 Lending Insurance Support Specialist March 12, 2015 Estate of: HAROLD A KERSTETTER Dat�of Death: 11126/2014 SocBal Security Number: 209-20-2978 5000 Louise Drive • P.O. Box 40 • Mechanicsburg,Pennsylvania 17055 • (800) 283-2328 • wwwmemberslst.org . 2014-12-03 09:16 Wells Fargo Bank� NA 7172494341 » P 2/2 � 644 E High Street i C$rllSle,PA 17013 717-249-7478 717-249-3816 12/b3/2014 1'a Whom It May Concern, Harold A Kerstetter has a checking accaunt#5970584388 with Wclls Far�o and the balance in the account is$7,0$0.30. Mr.Kerst�tter also has a savin�s account#8554248Q53 with�z bal.�nce�f $105,G74.57. Picase Iet me ltnow if you have any othcr c�uestions. Thank you. ! ,._.�; K �..�-�-� David R Pletchcr Personal Banker Carlisle Branch Wells Far�o I G{?4 E�ast High Strcct 1 Carlisl�,Pa 17013 MAC Y0601-010 Te1717-249-74781 Fax?I 7-249-9341 clavid.r,pletcher(�u,wellsfar�o.com REV-151b EX+(08-C19? ��i `��' pennsylvania SCHEDULE G � -: DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND �� 1NHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER HaroldA. Kerstetter 21-14-1139 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,iHEiR RELA170NSHiP TO OEtEDENT AND DATE OF DEATN %OF DECD�S EXCLUSION TAXABLE NUMBER 1}iE DATE OF TRANSFER. ATTACH A COPY OF THE DEED f-0R REAL ESTATE. VALUE OF ASSET INTEREST QFAPPI]CABLE} VAIUE ' 1 Wells Fargo IRAAccount#7658786509-principal$59,192.48,Beneficiary: Harold D.Kerstetter,Son, 1470 Webster Drive,Carlisle,PA 17015 59,192.48 100 59,192.48 � � TOTAL(Also enter on Line 7, Recapitulation) $ 59,192.48 If more space is needed,use additional sheets of paper of the same size. 11'..III.IIi�L.11.illl.�. 1 . ,2015-01-27 1p:14 Wells Fargo Bank, NA 7172499341 » p 7/7 � Rotlrpr»sM Pian Summsry eenk FENnsn.vANu�oos�6) RetiremeM Plan Summary � sa�ea a�c�,.. - d StatemantlMaiNng Nume WAROt,p A KERS7E7'TER Prlmary Axount 7tN NAan�eONAL IRA ' B�sic Plan Type Trod�fonal PleNPcimary qccour�t ,. 7a587� 1'ch+!Plart balance 558,192.48 TOt81 Irtete3i ACaita! '� 2.19459807 Tot91{:urrent Y08f CoMrfbi�ions 30.00 ' - Totat Prf�r Year Contdibutb,�s sp,pp P(an Account3 Product A�Couet Ladgor Bslenco Statu! RETIRd�AF.N'T MtGH YIEI.D SAVINGS j¢�,� 559�192,48 Acnve SearCli� Saloe j 8aoket Toolboz� AOmblatratbn t MAIn� Skm Otf � ��.t� ;_...�Ci�..`j �.��.� �� . �• � 'REV-151i'EXt t10-09) �,�� pennsylvania SCHEDULE H � �' DEPARTMENTOPREVENUE FUNERAL EXPENSES AND '""ERIT""cE TAx RET�R" ADMINISTRATIVE COSTS ' RESIDENT DECEDENT ESTATE OF , FILE NUMBER Harold A. Kerstetter 21-14-1139 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1� Barr Funeral Home $9,298.83 2. Grave Opening $550.00 6. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: $0.00 Name(s}of Personal Representative(s) Harold D. Kerstetter Street address 1470 Webster Drive ciry_Carlisle.--------..------__.._.----__..._........._..__ _. _ _.._................._state....._PA_-ziP .1.7015_..___.._._... _..... Year(s)Commission Paid: $2,500.00 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 Ciaimant to Decedent____.____ _.___ 4. Probate Fees: $420.50 5. Accountant Fees: $125.00 6. Tax Return Preparer Fees: �. Misc.postage $9•9� s. Reserves to conclude Estate administration,first and final accounting,filing fees $700.00 TOTAL(Also enter on Line 9, Recapitulation) $ 13,604.23 If more space is needed,use additional sheets of paper of the same size. �a.du�, c�.a�u■ � � . � RECEIPT FOR PAYMENT ------------------- ------------------- LISA M. GRAYSON, ESQ. Receipt Date : 12/03/2014 Cumberland County - Register Of Wills Receipt Time : 12 : 03 : 17 One Courthouse S quare Receipt No. : 1079835 Carlisle, PA 17613 KERSTETTER HAROL A Estate File No . : 2014-01139 Paid By Remarks : HAROLD D KERSTETTER DMB ------------------------ Receipt Distribution -- ---------------------- Fee/Tax Description Payment Amount Payee Name PETITION LTRS TEST 310 . 00 CUMBERL�ND COUNTY GENERAL FUN WILL 15 . 00 CUMBERLAND COUNTY GENERAL FUN SHORT CERTIFICATE 25 . 00 CUMBERLAND COUNTY GENERAL FUN INVENTORY 15 . 00 CUMBERLAND COUNTY GENERAL FUN INH TAX RETURN 15 . 00 CUMBERLAND COUNTY GENERAL FUN JCS FEE 35 . 50 BUREAU OF RECEIPTS & CNTR M.D AUTOMATION FEE 5 . 00 CUMBERLAND COUNTY GENERAL FUN ---------------- Check# 102 , $420 . 50 Total Recelved. . . . . . . . . 5420 . 50 II'.�Il.;.iltlL.lUIII�.. 1 R�v-1513 Ek+(oi-1o} � `pennsylvania SCHEDULE J : DEPARTMENT OPREVENUE � INHERITANCETAXRETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Harold A. Kerstetter 21-14-1139 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(5}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. Harold D.Kerstetter, 1470 Webster Drive,Carlisle,PA 17015 Son 45% 2. Sarry L.Kerstetter.P.O.Box 713,New Kingstown,PA 17072 Son 45% 3. David H.Kerstetter,1962 Aldon Drive,Dover,PA 17315 Grandson �p% 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: 1. B. CHARITABLE AND 60VERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II—ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON UNE 13 OF REV-1500 COVER SHEET. � If more space is needed,use additional sheets of paper of the same size.