HomeMy WebLinkAbout04-21-15 (2) � 1505614134
EX(03-14)(FI)
REV-1500 OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
Po Box zsoso� INHERITANCE TAX RETURN 2 1 1 4 0 8 3 5
Harrisbur4 PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
0 7 3 � 2 0 1 4 0 6 1 9 1 9 3 6
Decedent's Last Name Suffix DecedenYs First Name MI
S P A N G L E R K E N N E T H G
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's�ast Name Suffix Spouse's First Name MI
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.Agriculture Exemption � 5. Future Interest Compromise(date of � 6. Federal Estate Tax Return Required
(date of death on or after 7-1-2012) death after 12-12-82)
Q 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 T0:
Name Daytime Telephone Number
D A V I D H S T 0 N E , E S Q U I R E 7 1 7 7 7 4 7 4 3 5
First Line of Address
4 1 4 B R I D G E S T R E E T
Second Line of Address
City or Post O�ce State ZIP Code
N E W C U M B E R L A N D P A 1 7 0 7 0
CorrespondenYs e-mail address: D S T 0 N E a�S T 0 N E L A W- N E T
--.. ...
REGISTER OF WILLS USE ONLY
r-•.�
REGISTER OF WILLS USE ONLY o
DATE FILED MMDDYYYY n c.�n '� IT1
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PLEASE USE ORIGINAL FORM ONLY - � :"y � t'�" �
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Side 1 � uo
I IIIIII IIIII IIIII II�II IIIII IIIII IIIII IIIII IIIII(IIII IIII IIII
� 1505614134 1505614134 �
� 1505614234
REV-1500 EX(FI) DecedenYs Social Security Number
oecedent'sName: KENNETH G • SPANGLER
RECAPITULATION
1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . � '
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. 1 7 9 9 7 . 6 0
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . . . . 6. 4 2 9 9 . 1 2
7. Inter-Vivos Transfers&Miscellaneous N n-Probate Property
(Schedule G) � Separate Billing Requested . . . . . . . 7. •
8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 2 2 2 9 6 . 7 2
9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . . 9. 1 7 7 7 8 . 2 7
10. Debts of Decedent,Mortgage Liabilities, and Liens(Schedule I) . . . . . . . . . . . . . 10. 5 7 2 . � �
11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 1 8 3 5 0 . 2 7
12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . �2 3 9 4 6 . 4 5
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 6 . 4 5
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 • � � . � � 15. � . � �
16. Amount of Line 14 taxable
at�inea�rate x • 0 4 5 3 9 4 6 . 4 5 �6. 1 7 7 . 5 9
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 0 0 1?. 0 . 0 0
18. Amount of Line 14 taxable � . 0 0
at collateral rate X.15 � • � � 18
19. TAX DUE 1 7 � • 5 9
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
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 fling the return is based on all information of which preparer has
any knowledge.
SI TU OF PEI�SO RESPONSIBLE FOR FILING RETURN D�TE_ /�
�AD RESS
6 CITADEL � CAMP HILL PA 17011
SIGNATU A R THER THAN PERSON RESPONSIBLE FOR FILING THE RETURN D TE
.._..�. ,j`•j,"
ADDR S
414 GE REET NEW CUMBERLAND PA 17070
I IIIIII IIIII IIIII IIIII IIIII IIIII IIIII IIIII IIIII IIIII IIII IIII Side 2
� 1505614234 1505614234 �
REV-1500 EX (FI) Page 3 File Number
Decedent's Complete Address: 21 14 0835
DECEDENT'S NAME
KENNETH G • SPANGLER __
STREET ADDRESS
824 LISBURN RD, APT 235
CITY STATE ZIP
CAMP HILL �� PA 17011-
Tax Payments and Credits:
�� Tax Due(Page 2,Line 19) (1) 177 • 59
2. Credits/Payments
A.Prior Payments
B.Discount
(See instructions.) Total Credits(A+B) (2) 0 • 0 0
3. Interest
(3) 0 • D�
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 • 0 0
5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 17 7 • 5 9
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. retaintheuseorincomeofthepropertytransferred .....................•••••••••....••••.••.•.....•••••••...••••••••.... ❑ ❑
b, retain the right to designate who shall use the property transferred or its income ...............................
c. retain a reversionary interest ..................................................................................................... X
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? ....................................................................................... � �
3. Did tlecedent own an"in trust for"or payable-upon-tleath bank account or security at his or her death? ......... ❑ �
4. Did decedent own an indivitlual 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 vatue 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 tlecetlent's siblings is 12 percent[72 P.S.§9116(a)(1.3)].A sibling is defined,
under Section 9102, as an indivitlual who has at least one parent in common with the decedent, whether by blood or adoption.
i u. � . .
REV-1508 EX+(08-12)
pennsylvania SCHEDULE E
DEPARTMENTOFREVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCETAXRETURN pERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
KENNETH G • SPANGLER 21 14 0835
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 Comcast-refund 30 • 57
2 PA National Mutual Ins-rent insurance refund 49 • 00
3 Proceeds from National Guardian Life Ins Co 13,809 • 30
from trust which the estate was beneficiary
4 T E Connectivity-Pension check received 1,310 • 64
5 VA Pension checks received 2,792 • 00
6 Verizon-refund 6 • �9
TOTAL(Also enter on Line 5,Recapitulation) $ 17,9 9 7 • 6 0
If more space is needed, use additional sheets of paper of the same size.
REV-1509 EX+(01-10)
pennsylvania SCHEDULE F
DEPARTMENT OF REVENUE �OINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
KENNETH G - SPANGLER 21 14 0835
If an asset was made jointly owned within one year of the decedenYs date of death,it must be reported on Schedule G.
:
SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT
A. KATHERINE E BENNETT 6 CITADEL DRIVE Daughter
CAMP HILL, PA 1,7011,-
B.
c.
JOINTLY•OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENT'S VALUE OF
NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1 A 11�22ia6Susquehanna Valley FCU-Checking 7,348 - 96 50 • 3,674 • 48
Acct joint w/Katherine E Bennett
dtd 1,1-22-1986 $7,348 • 96
2 A 11�22ia� Susquehanna Valley FCU-Savings 624 - 64 100 • 624 • 64
Acct joint w/Katherine E Bennett
dtd 11-22-1,986 $624 • 64
TOTAL(Also enter on Line 6,Recapitulation) $ 4 ,2 9 9 • 12
If more space is needed,use additional sheets of paper of the same size.
REV-1511 EX+(08-13)
pennsylvania SCHEDULE H
DEPARTMENTOFREVENUE FUNERAL EXPENSES AND
INHERITANCETAXRETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
KENNETH G • SPANGLER 21 14 0835
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1 Stone Murray Funeral Home-funeral exp 8,442 • 45
Kathy Bennett-Reimb for Rolling Green Cem exp 1,720 • 00
Kathy Bennett-Reimb for funeral dinner expenses 2,003 • 81
Kathy Bennett-Reimb for Nazarene Church exp 350 • 00
Kathy Bennett-Reimb for misc • funeral expenses 196 • 1,9
B, ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City State ZIP
Year(s)Commission Paid:
2 . AttorneyFees: David H Stone Esquuire 1,114 • 00
3, Family Exemption:(If decedenYs address is not the same as claimanYs,attach explanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4 • Probate Fees: S 2 2 #4 b e 1 o w
5 _ Accountant Fees:
6 • Tax Return Preparer Fees:
7 . M&T Bank-check charge 29 • 95
2 M&T Bank-service charge 1D • 00
3 M&T Bank-service charges 10 • 00
4 Kathy Bennett-reimb on probate fees 1,35 • 50
5 US Dept of the Treasury-pension returned 1,758 • 00
6 T E Connectivity-overpayment on pension 1,310 • 64
7 Kathy Bennett-Reimb for personal taxes of dec 9 • 80
8 Check written by decedent but not cleared by bank 30 • 00
9 Verizon-service at property 11 • 34
10 Kathy Bennett-Reimb of utilities & misc expenses 146 • 59
11 Reserve for prep of tax returns and closing exp 500 • OD
TOTAI(Also enter on Line 9,Recapitulation) $ ],7.,7 7 8 • 2 7
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�
INHERITANCETAXRETURN MORTGAGE LIABILITIES& LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
KENNETH G • SPANGLER 21, 14 0835
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 • Kathy Bennett-Reimb for VISA credit card bal due 344 •16
2 Kathy Bennett-Reimb for The Woods at Cedar Run-final 227 • 84
bill for nursing home
TOTAL(Also enter on Line 10,Recapitulation) S 5 7 2 • 0�
If more space is needed, insert additional sheets of the same si2e.
REV-1513 EX+(Ot-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
KENNETH G • SPANGLER 21 14 0835
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 antl transfers under
Sec.9116(a)(1.2).]
1 KATHERINE E BENNETT Lineal 986 • 62
6 CITADEL DRIVE
CAMP HILL PA 17011-
2 KENNETH G SPANGLER JR Lineal 986 • 61
405 CONEWAGO DRIVE
DOVER PA 17315-
3 TAMMY MILLER Lineal 986 • 61
1,075-9 LANCASTER BLVD
MECHANICSBURG PA 17055-
4 SAMUEL SPANGLER Lineal 986 • 61
91,8 MEDLEY DRIVE
RICHMOND KY 40475-
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;
], •
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,
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!� LAST WILL AND TESTAMENT �
I OF ,
KENNETH G. SPANGLER �
� �
�I �
If
� �
I, KENNETH G. SPANGLER, of Lower Allen Township, Cumberland Coun y,
Pennsylvania, declare this te be my last wi.li and re�oke any will �
r
previously made by me .
ITEM I : I dEvise and bequeath all of n�y estate, of eczry nature
and wherever situate, in equai shares to my children, KENNETH G.
�paNGLER, JP.. , KATHERINE BENNETT, TAMMY MILLER, and SAMUEL SPANGLEP..
Sr,ould any of my children predecease me, I devise ar�u bequeatti tne share
of such child to his or her issue, per stirpes; and should any such
child of mine leave na suc!'► issue living foliowing my cieatr��, I devise
and bEqueatr� the share of such child to my issue, per stirpes .
ITEM II ; I appoint my F,xecutrix and her successors guardian o� any
A
roperty which passes, either under this F�ill or otherwi�e, to a minor
and with res�ect to which 1 am authorized to appoint a auardian anci have
not otherwise specifically done so, provided that this appointment of a
Ci f (3 n\� f i C'l.0 r-:�.�X�' �.C'_ i.t G
guard�an sha.11 not supersede the rig)',� .1 '
' scretion to distribute a share where possible to t he mino r o r t o
di
another for the minor' s benefit� . Such guardian shall have the powe.r to
use T�incipal as well as ir.come from t.ime tc ti_me fer the minor' s
P
supp
ort anc� education (incltzding college education, both grad.uate and
der raduatej without regard to hi� or her_ parent ' s ability to provide
un g
for such support and education, or to make payn�ent for these purposes,
page 1 of ?
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, �
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. .
Taithout further responsibility, to the minor or to the mir.or ' s parent or
to any person taking care of the minor.
ITENI III : I appoint my daughter, KATHERINE BENNETT, Executrix of
this my last will .
ITEM I�': No fiduciary acting hereunder shall be required to post
bon� or enter security for the faithful performance of her duties in any
jurisdiction.
IN WITNESS WHEREOF, I, KENNETH G. �PANGLER, have hereunto set my
hand and seal this �� day of S1•�1 i __, 2010 .
,
�Fi j'l-�1+'T`E;t.-��,.�__� �,,`� _ . ,�� -
KENNETH G. S P.ANGLER ,�'�—
32GNED, SEALED, PUBLISHED and DECLARED by KENNETH G. SPANGLER, the
Testator �bove named, as and for ris Last �Iill and Testament, and in the
presence of us, who at his req�est, in his preserice and iri the �reserice
of each e�, have subscribed our names as witnesses . i
i
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Address
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T�itness � A�dress
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Page i of 2
. . .. . .. .. . .. . . . .. .. . .. . i u o r. . . .
3850 Hartrdale Dr. Camp Hill,PA 17011-7809
USQUEHANNA 339 East Park Dr.Harrisburg,PA 17111-2730
ALLEY L���: �17-737-4152
Toll Free: 800-948-1454
FEDERAL CREDIT UNION Fax: 717-737-0589
October 28, 2014
David H.Stone, Esquire
Stone, LaFaver&Shekletski
414 Bridge Street
PO Box E
New Cumberland, PA 17070
Re: Estate of Kenneth G. Spangler
Dear Mr.Stone:
Mr. Kenneth G.Spangler had an account at Susquehanna Valley FCU that consisted of a savings account
and a checking account. The account was held jointly with his daughter, Katherine E. Bennett.
Katherine was added to the account when it was opened on November 22, 1986.
The date of death balances were as follows:
Savings: $624.64
Checking: $7,348.96
Please feel free to contact me if you need any additional information.
Kind regards,
�
Kathy 10 McCabe
Member Services Supervisor
www . S V F C U . o r �