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HomeMy WebLinkAbout04-08-15 (3) J pennsylvania 1505618403 j DEPARTMENTOF...'EX(03-14) - REV-1500 1C OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg,PA 17128-0601 RESIDENT DECEDENT 21 15 0106 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 10 20 2014 09 13 1938 Decedent's Last Name Suffix Decedent's First Name MI YOST HAROLD J (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI YOST JANET L THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW RX 1. Original Return 2. Supplemental Return 3. Remainder Return(date of death prior to 12-13-82) El4. Agricultural 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) RX 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 FX 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 DAVID J LENOX 717 271 7175 First Line of Address 8 TRISTAN DRIVE SUITE 3 Second Line of Address City or Post Office State ZIP Code DILLSBURG PA 17019 Correspondent's email address: IawCuD-davidilenox.comcastbiz.net ry © REGI011R OFMI USE ONLY REGISTER OF WILLS USE ONLY 01 -rj DATE FILED MMDDYYYY rrr, r(i CID t) PTE F161DOAMP N Side 1 I IIIIII ILII IIIII IIIII IIIII IIIII IIIII IIIII IIIII IIIII IIII IIII 1505618403 1505618403 ' _J 1505618411 REV-1500 EX Decedent's Social Security Number Decedent's Name: Yost, Harold J. RECAPITULATION 1. Real Estate(Schedule A).........................................................................:............. 1. 11,691 -00 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. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E).......... 5. 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 through 7)........................................................ 8. ll-,691 -00 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 1-,429 -50 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 1-1 429 -50 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 10,261 -50 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. 10,261 -50 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.00 10,261 -50 15. 0 . 00 16. Amount of Line 14 taxable at lineal rate X .045 11 -011 16• 0 -00 17. Amount of Line 14 taxable at sibling rate X.12 0 -0 0 17. 0 .00 18. Amount of Line 14 taxable at collateral rate X.15 11 -00 18. D -00 19. TAX DUE................................................................................................................ 19. 11 -110 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Under penalties of perjury,I declare 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 person responsible for filing the return is based on all information of which preparer has - any knowledge. SIGNATURE O PERSON RESPONSIBLE FOR FI NG RETURN Janet L.Yost DTE �^ o J ADDRESS 116 E. Ltmon Street, Mechanicsburg, PA 17055 SIGNATUR O PREPARER.OTHER AN REPRESENTATIVE David J. Lenox ADDRESS 8 Tristan Drive, Suite 3, Dillsburg, PA 1111111111111111111111111111111111111111111 Side 2 1505618411 1505618411 � . REV-1500 EX Page 3 File Number 21-15-0106 Decedent's Complete Address: DECEDENT'S NAME Yost, Harold J. STREET ADDRESS 116 E. Simpson Street 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 B. Discount 0.00 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. (4) Check box on Page 2,Line 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) 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;............................................................................... ❑ ❑x b. retain the right to designate who shall use the property transferred or its income;.................................. ❑ ❑x c. retain a reversionary interest;or............................................................................................................... ❑ ❑x d. receive the promise for life of either payments,benefits or care?............................................................ ❑ ❑x 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.................................................................................................................... ❑ ❑x 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ ❑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. 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 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. Rev-1502 EX+(12-12) SCHEDULE A Pennsylvania REAL ESTATE DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Yost, Harold J. 21-15-0106 All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on schedule F. Attach a copy of the settlement sheet if the property has been sold Include a copy of the deed showing decedent's interest if owned as tenant in common. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 1/3 Tenant in Common interest in real property situate in Township Of Palmyra, County Of 11,691.00 Pike,And State Of Pennsylvania: TOTAL(Also enter on Line 1, Recapitulation) 11,691.00 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group, Inc. Form PA-1500 Schedule A(Rev. 12-12) REV-1511 EX+(08.13) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RESIDENT DEC ENTTURN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Yost, Harold J. 21-15-0106 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(s)Commission Paid 2. Attorney's Fees David J. Lenox 1,200.00 3, Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State ZiD Relationship of Claimant to Decedent 4. Probate Fees 160.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 69.00 TOTAL(Also enter on line 9, Recapitulation) 1,429.50 Copyright(c)2013 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.08-13). REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Yost, Harold J. 21-15-0106 NAME AND ADDRESS OF RELATIONSHIP TOSHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not List Trustee(s) I TAXABLE DISTRIBUTIONS [include outright spousal • distributions,and transfers under Sec.9116(a)(1.2)] 1 Janet L.Yost Spouse 10,261.50 116 E.Simpson St., Mechanicsburg, PA 17055 Total 10,261.50 Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as a ro nate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group, Inc.- Form PA-1500 Schedule J(Rev.01-10) LAST WILL AND TESTAMENT OF HAROLD J. YOST a.k.a.HAROLD JACOB YOST I,HAROLD J:YOST a.k.a.HAROLD JACOB YOST,currently of 116 East Simpson Street,Mechanicsburg,Cumberland County,Pennsylvania,being of sound and disposing mind, memory and understanding,do make,publish and declare this my Last Will and Testament, hereby revoking and making void any and all prior Wills and Codicils by me at any time heretofore made. 1. I direct the payment of all my just debts and funeral expenses as soon after my decease as the same can conveniently be done. 2. All the rest,residue and remainder of my Estate,real,personal and mixed,whatsoever and wheresoever situate,I give,devise,and bequeath to my wife,JANET L.YOST a.k.a. JANET LOUISE YOST,to her own use and benefit absolutely. 3. In the event,however,that my said wife,JANET L.YOST a.k.a.JANET LOUISE YOST,should predecease me or die at about the same time as I die,such as from an accident or disaster common to both of us,I give,devise and bequeath my said Estate to be divided and distributed among my four(4)children,KATHY YOST,VICKY YOST,WENDY BINGAMAN,and TIMOTHY YOST,in equal shares,per stirpes. 4. It is my intention that beneficiaries named before or after the date of this Will on my life insurance,annuities,individual retirement accounts(IRAs),in Trust for or joint bank accounts and any other assets for which I may designate beneficiaries will receive such investments and that my Will provisions shall not control such investments. 5. I nominate,constitute and appoint my wife,JANET L.YOST a.k.a.JANET LOUISE YOST,to be the Executrix of this my Last Will and Testament. In the event that she is unable or unwilling to act as Executrix,I appoint my daughter,WENDY BINGAMAN, to be Executrix in her place and stead. In the event that she is unable or unwilling to act as Executrix,I appoint my son,TIMOTHY YOST,to be Executor in her place and stead. In the event that he is unable or unwilling to be Executor,I appoint my daughter,KATHY YOST, to be Executrix in his and stead. In the event that she is unable or unwilling to act as Page 1 i Executrix,I appoint my daughter,VICKY YOST,to be Executrix in her place and stead. I further direct that they shall not be required to file bond or other security in the Office of the Register of Wills for the purpose of administering my Estate. IN WITNESS WHEREOF,I have hereunto set my hand and seal this `� day of �C��Kp�, ,A.D.2012. (SEAL) HAROLD J.Y T (SEAL) .k.a.HAROLD 4YACOB Y T Signed,sealed,published and declared by the above-named HAROLD J.YOST a.k.a. HAROLD JACOB YOST,as and for his Last Will and Testament,in the presence of us, who at his request and in his presence,and in the presence of each other,have hereunto subscribed our names as witnesses. Page 2 Ill strWien r e.00i< E'LIIIe 200600003951 OR 2162 1562 Instrument Book Pace 200600006842 06842 CSR 2170 491 CORRECTIVE DEED yParcel: 104.03-01-01 DEED Ad THIS DEED, made the J n' day of Nge. h ,2006 between KEITH N. YOST of 2590 County Line Road, Dillsburg, Pennsylvania, Grantor AND HAROLD J. YOST, of 116 East Simpson Street, Mechanicsburg, Pennsylvania, GERALD E. YOST, of 11 Homewood Street, Dillsburg, Pennsylvania; and GREGORY R. YOST, of 1812 Baltimore Pike, East Berlin, Pennsylvania, AS TENANTS IN COMMON, Grantees WITNESSETH,that the Grantor,for and in consideration of EIGHT THOUSAND FOUR HUNDRED DOLLARS($8,400.00)lawful money of the United States of America,to the Grantors in hand well and truly paid by the Grantee, at or before the sealing and delivery of these presents, the receipt whereof is hereby acknowledged and the Grantor being therewith fully satisfied,does by these presents grant, bargain, sell and convey unto the Grantees forever, their heirs and assigns: ALL OF THE GRANTOR'S ONE-FOURTH INTEREST IN AND TO THE FOLLOWING DESCRIBED TRACT OF LAND, SITUATE IN THE TOWNSHIP OF PALMYRA,COUNTY OF PIKE,AND STATE OF PENNSYLVANIA, AS FOLLOWS: BEGINNING at a corner in center of private road 1209 feet from center of State road 390; thence along road 200 feet to an eastern corner in center of road; thence 102 feet to a northern corner on Edwards line;thence 200 feet along Edwards line to a western corner; thence 102 feet,to a southern corner in center of road and point of BEGINNING. THIS is known as lots 142, 144, 146, 148. No Title Search has been performed and no certification is given as to title. THIS DOCUMENT MAY NOT SELL, CONVEY, TRANSFER, INCLUDE OR INSURE THE TITLE TO THE COAL AND RIGHTS OF SUPPORT UNDERNEATH THE SURFACE LAND DESCRIBED OR REFERRED TO HEREIN,AND THE OWNER OR OWNERS OF SUCH COAL MAY HAVE THE COMPLETE LEGAL RIGHT TO REMOVE ALL OF SUCH COAL,AND IN THAT CONNECTION DAMAGE MAY RESULT TO THE SURFACE OF THE LAND AND ANY HOUSE, BUILDING OR OTHER STRUCTURE ON OR IN SUCH LAND. THE INCLUSION OF THIS NOTICE DOES NOT ENLARGE,RESTRICT OR MODIFY ANY LEGAL RIGHTS OR ESTATES OTHERWISE CREATED, TRANSFERRED, EXCEPTED OR RESERVED BY THIS INSTRUMENT. IT BEING A PART of the same premises which Dorothy K. Yost and Connie L. Otstot, Co- in5rrumenla (y rluur, rUMe • • 20C16[nalJ03?51 OR 2162 1563 � i Y Instrument Book Page 2006'00006842 OR 2170 492 Administrators of the Estate of Ernest P.P. Yost,by deed dated August 12,2002 and recorded in the office of the Recorder of Deeds in and'for Pike County, Pennsylvania on August 14, 2002 in Deed Book 1939, Page 1297-1301, granted and conveyed unto Harold J. Yost, Gerald E. Yost, Gregory R. Yost and Keith N. Yost, as Tenants in Common. KEITH N. YOST BY THIS DEED TRANSFERS HIS ONE-FOURTH INTEREST IN AND TO THE ABOVE PROPERTY, AND KEITH N. YOST IS THE GRANTOR HEREIN. This is a conveyance between brothers and is therefore tax exempt. UNDER AND SUBJECT, NEVERTHELESS,to easements, conditions and restrictions of prior record pertaining to said premises. TOGETHER with all and singular the buildings,improvements,ways,woods,waters,watercourses, rights, liberties, privileges, hereditaments and appurtenances to the same belonging or in anyway appertaining; and the reversion and reversions,remainder and remainders, rents, issues and profits thereof, and of every part and parcel thereof; AND ALSO all the estate, right, title, interest, use, possession,property,claim and demand whatsoever of the Grantor both in law and in equity, of,in and to the premises herein described and every part and parcel thereof with the appurtenances. TO HAVE AND TO HOLD all and singular the premises herein described together with the Hereditaments and appurtenances unto the Grantees and to the Grantees' proper use and benefit forever. AND•THE SAID GRANTOR, does hereby warrant specially the property hereby conveyed. IN WITNESS WHEREOF, the Grantor has hereunto set,his hand and seal the day and year first above mentioned: _Signed,sealed and delivered ( in the presence of: we 4 M�6(SEAL) ITH N. Yor. 200600063951 Filed for Record in PIPE COUNTYr PA LYNN A MURCKO 03-07-2006 At 11:47 am. DEED 41.50 OR Book 2162 Page 1562 - 1564 200600006842 Filed for Record in PIKE COUNTYr PA LYNN A MURCKO 04-24-2006 At 10:34 am. CORR DEED 43.50 OR Book 2170 Page 491 - 444 - .L 115ai-umcu v 2006000037951 OR 2162 1564 Instrument Boot; Page 200600006942 0R 2170 496 COMMONWEALTH OF PENNSYLVANIA : SS COUNTY OF ; 'L�-- On this, the day of t-14rTd- , 2006, before me, a notary public, personally appeared KEITH N.YOST,known to me or satisfactorily proven to be the person whose name is subscribed to the within deed and acknowledged that he executed the same for the purposes therein contained. x WITNESS,my hand and notarial seal the day and year aforesaid. -COMMONWEALTH OF P� BLIC Notarial Seal My Commission Expires: S.Dawn Gladfetter,Notary Public Dillsburg Boro,York County Ply Commission Expires May,17,2009 Member,Pennsylvania Association of Notadds The undersigned certified that the precise re . ence and complete post office address of the Grantee is: he d� Ism > SCO( AtCIC0, al Deeds David J. Lenox Attorney At Law 8 Tristan Drive, Suite 3,Dillsburg, PA 17019 717-271-7175 (phone) 717-271-7178 (fax) April 6,2015 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 In Re: Estate of Harold J. Yost Dear Register: Enclosed please find the original inheritance tax return in duplicate, the inventory, as well as-'the status report with regard to the above captioned estate for filing. Thank you for your cooperation. S' erely, ,S � David J. L x, Esquire DJL/sdg .; rn.,, cn Wo = z,. r`-' 3 --" David J. Lenox, Esq: Ext 101, law@davidjlenox.comcastbiz.net S. Dawn Gladfelter, Office Adm.: Ext. 102, Dawn@davidjlenox.comcastbiz.net r F N e � O 4> o o � w J cv f U y U 3 t-1 _. E •bA " LL- u- S9 ai U U C7 O ; w p h— —j C c w cO C= U = L'J G) ;mow a- C) jtAJo 7 h+ ,