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Home My WebLink About04-08-15 pennsytvania 1505614105 otrniarn�rocavnvueEX(03-14)(FI) REV-1500 OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY .......... ..................... .......... 106052013 03031929 ........... ............ .........._..,._.v., Decedent's Last Name Suffix Decedent's First Name MI Deiter Dorothy D (if Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI .......... ......................... THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW (M 1. Original Return C=) 2. Supplemental Return C=D 3. Remainder Return(date of death prior to 12-13-82) C=:) 4.Agriculture Exemption(date of C=:) 5. Future Interest Compromise(date of C=:) 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) c=:) T Decedent Died Testate, C=) 8. Decedent Maintained a Living Trust 9. Total Number of Safe Deposit Boxes (Attach copy of will.) (Attach copy of trust.) C=) 10, Litigation Proceeds Received O 11.Non-Probate Transferee Return c=D 12. Deferral/Election of Spousal Trusts (Schedule F and G Assets Only) C=) 13. Business Assets C=:> 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 I R. Scott Cramer (717) 834-5700 First Line of Address P.O. Box 159 Second Line of Address . . ......... ....... ...... C= ................. ................ ............... ........................ ... ............ __A City or Post Office State ZIP Code= ..................... IDuncannon PA '17020 ;X') r Correspondent's email address: 1 121 co � t::) C? r-) EFGIS OF WkL! yUSE ONLY REGISTER _- OF WILLS USE ONLY DATE FILED MMODYYYY r r C> C"D DATE FILED STAMP PLEASE USE ORIGINAL FORM ONLY Side I 1111111 HE 11111111@1[11�1111111pill 1111111111111 5 4 1505614105 1505614205 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: Dorothy D. Defter RECAPITULATION 1. Real Estate(Schedule A). ...... .... . .. .......... ..................... 1. 40,000.00 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. 3,998.86 6. Jointly Owned Property(Schedule F) C=) Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) C=) Separate Billing Requested.. .. .. .. 7. 8. Total Gross Assets(total Lines I through 7).. ... ...I.. .... 8. 43,998.86 9. Funeral Expenses and Administrative Costs(Schedule H). ... ... ...... ... .. . 9. 22,462.51 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)....... . .. .... . 10. 50,634.42 11. Total Deductions(total Lines 9 and 10) ............................... 11. 73,096.93 12. Net Value of Estate(Line 8 minus Line 11) .. . ... .. ... .. .. .... . .... ... ... 12. 0.00 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. 0.00 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 16. Amount of Line 14 taxable at lineal rate x o 45. 0.00 1 16. 0.001 17. Amount of Line 14 taxable at at sibling rate X.12 17. 18. Amount of Line 14 taxable at collateral rate X.15 18. 19. TAX DUE ........ . ...... 0.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT C=:) 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 OF PERSON SP71BLE FOR FILING RETURN ATE ADDRESS ju d 7 0 7 SIGNATURE O PREPAgER TH AN PERSON RESPONSIBLE FOR FILING THE RETURN DATE ADDRESS 1111111111 111�pit[III 111y,1111 111111111111111111 Side 2 4 1505614205 nEV-1mmsx (FI) Page a File Number Decedent's Complete Address: DECEDENT'S NAME Dorothy D. Deiter STREETADDRESS 46 Erford Road CITY ZIP Camp Hill 77� PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2.Line 19) (1) M0 2. Credits/Payments A.Prior Payments B.Discount (See instructions.) Total Credits(A+B) (2) 3. Interest (3) 4. IfLine 2isgreater than Line 1 +Line 3.enter the difference. This is the OVERPAYMENT. Fill|noval wnPage 2,Line 20tnrequest orefund. (4) S. |/Line I +Line 3iogreater than Line 2.enter the difference,This iethe TAX DUE. (5) 0.00 Make check DBV@b|8 to: REGISTER OF WILLS,S, dGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make atransfer and: Yes No a retain the use mincome u[the property transferred......................---.....................................----' F1 0 b. retain the right todesignate who shall use the property transferred or its income ..............— ....................... Fl 0 c. retain areversionary interest ----------------------------------------' Fl 0 d. receive the promise for life ofeither payments,benefits mcare? .............................—................................ El 0 2. Kdeath occurred after Dec. 12, 1982,did decedent transfer property within one year ddeath without eoeivinQudequdonunsidootion!-----------------------------------—' El N 3. Did decedent own an"in trust for"mpayablo-upnn-doathbank account msecurity athis u,her death?.............. El N 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains ubeneficiary designation? ---------------------------------------- El 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YESVDUMUSTCOMP[ETE SCHEDULE G AND FILE iTAS PART OFTHE RETURN. For dates ofdeath onnr after July 1, 1984 and before Jan. 1. 19O6 the tax rate imposed on the net value of transfers to or for the use of the surviving spouse in3percent[72PS.§9118(a)([1)(i)]. For dates of death on or after .an. 1. 1895, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72PS.§O11G$0(1.i)(ii)].The statute does not exempt atransfer huosurviving spouse from tax,and the statutory requirements for disclosure ofassets and filing a tax ndum are ob|\applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1.%ODO: • The tax rate imposed onthe net value oftransfers from adeceased child 21years ofage oryounger otdeath toorfor the use ufanatural parent, an adoptive parent orastep-parent o/the child io8percent[72PG.§9116(o)(12)]. • 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. §Q116(a)(1.3)].Asibling iodefined, under Section 9102.00an individual who has atleast one parent in common with the decedent,whether byblood or adoption. SCHEDULE A REAL ESTATE Estate of Dorothy D. Deiter No. 2013-00763 (Property jointly-owned with Right of Survivorship must be disclosed on Schedule F)All real estate should be reported at fair market value which 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. ITEM DESCRIPTION VALUE AT DATE OF DEATH 1. Real Estate 26 Taylor Road Duncannon, PA 17020 Parcel#280,077.00-004.000 $ 40,000.00 TOTAL(Also enter on line 1,Recapitulation) $ 40,000.00 (If more space is needed,insert additional sheers of same size.) SCHEDULE E CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY Estate of Dorothy D. Deiter No. 2013-00763 (All property jointly-owned with Rieht of Survivorship must be disclosed on Schedule F.) ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1. Bank Accounts Susquehanna Bancshares, Inc P.O. Box 1000 Lititz, PA 17543-7000 Checking Account# 1500646809 $ 2,073.77 DOD accrued interest $ 0.03 $ 2,073.80 Savings Account# 1500646820 $ 1,924.99 DOD accrued interest $ 0.07 $ 1,925.06 TOTAL $ 3,998.86 SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Estate of Dorothy D. Deiter No. 2013-00763 Debts of decedent must be reported on Schedule I ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: Boyer Funeral Home $ 9,946.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commission - Name of Personal Representative(s) - Social Security Number(s)/EIN Number of Personal Representative(s) Address: 2. ATTORNEY FEES - R. Scott Cramer $ 5,060.00 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 -Son 4. Register of Wills $ 198.50 5. Cumberland Law Journal $ 75.00 6. The Sentinel $ 200.16 7. Real Estate Transfer Tax $ 400.00 8. Postmaster $ 6.11 9. Amity Enterprises—backhoe S 240.00 10. Poust Excavating—perc/probe $ 200.00 11. J C Smith(SEO) $ 475.00 12. Harford Surveying $ 4,065.00 13. 2013 Real Estate taxes—Perry County Tax Claim Bureau $ 867.56 14. 2014 Real Estate taxes—Perry County Tax Claim Bureau $ 729.18 TOTAL(Also enter on line 9,Recapitulation) $ 22,462.51 SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES AND LIENS ESTATE OF Dorothy A Deiter No. 2013-00763 ITEM DESCRIPTION AMOUNT Pennsylvania Department of Public Welfare P.O.Box 8486 Harrisburg, PA 17105-8486 (see attached claim letter) CIS#210176993 $ 50,634.42 TOTAL(Also enter on line 10,Recapitulation) $ 50,634.42 (If more space is needed,insert additional sheers of same size.) SCHEDULE J BENEFICIARIES Estate of Dorothy D. Deiter No. 2013-00763 ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT NUMBER SHARE OF ESTATE A.Taxable Bequests: 1. Lewes L. Deiter,Jr. Son 1/3 2. Frank L. Deiter Son 1/3 3. Roberta Bluestone Daughter 1/3 ITEM NAME AND ADDRESS OF BENEFICIARY AMOUNT OR NUMBER SHARE OF ESTATE B.Charitable and Governmental Bequest NONE Susquehan5T July 24,2013 Susquehanna Bancshares,Inc. 26 North Cedar Street P.O. Box 1000 Lititz,PA 17543-7000 Tel 1.800.311.3182 R. SCOTT CRAMER Fax 717.625.4478 5 SOUTH MARKET STREET P.O. BOX 159 DUNCANNON PA 17020 RE: Dorothy D Deiter Estate DOD: 06/05/2013 SS#: Tracking# 332474 To Whom It May Concern: In response to your letter of July 19,2013,here is the above customer account information as of June 5,2013. Account#I Account#2 Account#3 • Account Title: Dorothy D Deiter Dorothy D Deiter • Account Type/# Checking Savings 1500646809 1500646820 • Date Opened/Maturity 5/11/76 10/13/87 • Interest Rate: 0.050% 0.050% • Account Balance*: $2,073.77 $1,924.99 • Accrued Interest: $0.03 $0.07 • YTD Interest: $0.11 f $0.53 *Account balance does not include accrued interest. ❑ There is no safe deposit box in the name of the decedent. There is a safe deposit box# 109200140 in the name of the decedent located at the Dauphin Office. pennsylvania DEPARTMENT OF PUBLIC WELFARE August 7, 2013 R SCOTT CRAMER ESQUIRE P 0 BOX 159 5 S MARKET ST DUNCANNON PA 17020 Re: Dorothy Deiter f CIS #: 210176993 _... SSN: ###-##- ' Date of Death: 06/05/2013 r ESTATE RECOVERY STATEMENT OF CLAIM Dear Mr. Cramer: Under State and Federal law, the Department of Public Welfare (the Department) is required to recover medical assistance (MA) reimbursement from the probate estates of deceased individuals who were over age 55 when such assistance was received. 42 U.S.C. §1396p(b)(1). 62 P.S. § 1412. This letter sets forth the amount of the Department's claim against the estate of the above referenced individual and explains the obligations of executors, administrators, and persons receiving estate property'. Although the amount in the estate may be considerably less than that which is owed to the Department, our claim is against the estate, no one else. Statement of Claim Amount The Department maintains a claim in the amount of $50,634.42 against the above-mentioned estate. This claim is for repayment of MA granted on behalf of the decedent. Enclosed is the Department's itemized statement of claim. A portion of this medical expense, namely $26.457.62, was incurred during the last six months of the decedent's life; therefore, it is a Class 3 claim pursuant to Section 3392 of the Decedents, Estates, and Fiduciaries Code, 20 Pa. C.S.A. 3392(3). The balance of the claim, namely $24.176.80, is to be entered as a priority Class 5.1 claim against the estate. You should refer to Section 3392 for a more complete explanation of the priority rules. If a lawsuit is filed for injuries sustained by the decedent prior to death, then the Department,may also have a lien against the personal injury action. A statement of claim for that injury-related lien must be requested separately. Bureau of Program Integrity i Division of Third Party Liability i Recovery Section PO Box 8486 1 Harrisburg,Pennsylvania 17105-8486 2015-02-06 12:01 Lexmark 8142314893 >> F 1/1 AGRFEMW FOR THB SALF,OF RM ESTATE 11iis Agmmctit,mala;and enmed Into this�dAy of ;`�f huclaafm TOmed to as Ulu-,ad hcnWa&r ra& and to+3 BuyaYt gmes to bray than poi ovAq 'Lei s p i ( C�'L�1 L� b> �''t",. 11- tom.�.�t(F-- �.1?�f' <•' ,� . UPW die U=.4 and c ooffitians as f6um", ('-%wk v the doq oftbis#gecrt.egt is hff*LTImowbmised S CAshiar's oho*or Oardf ed chwk at Sattimmi S 11.XX 1.;A Aawuttt to Ir- taac.ed Totaal Nee �Y�°t-. 2.saul&nbat to be oil or bt&ft ,. ...�...., 3<rhaa�.�L v g itws"I z an Wa with.tha pmpa*: -- _ �.,..w.....�..._..... 4. 'i'>EstzO 7.a , ��ttvn*r tutu the)l tit.padd atsllaws:.�, ' %tsy tuyor ".:.. by seller. 5.Statu of r inti Sewer.Saallax w+arruttfs dw his pmpok lar sas vied by.......,�,_._.%vW and 6.lvi rc-P ')i4rtavm44111:�01la•h"m 40i cc of mtmio4w isnpmvamWts( b,"vlda3wat al M,h,:,c � xxa ept A 41 .....,....., 7.ScU r sW omay tits Buyer waar mO dwd Pod and xnsrlCs Wie tittle(vihioh aan be rurilfW by Buye 9 rtwmq or inemd at atadud z s), B.Zovdn or DeW-PWHa dow: Sollpir wmaim that the presaw use of the:pippart violaw atti exist; r4vWxtg an iwwoo or ta:gWa tio=,aw deod mst ct onu,rid d %t gullet hash no nots'00 V?hRtao*ver of 1Y VV17X6SG"%1HMQF the saiid para tlos Imve haxc to Ott thir huds=1 saa1.s,intending to brut themsel ,t3j&hzd:,j:edms tr,,ru?ttre,exvLtam raid esuipt. A.11 pwt ca bve.kv Wwowlatadp mtarot of ay WIN 2— L ..��VK�� t •ice ��•'�" '• 1 '��y�. yam,/ •�r+..r�..w-..r✓.�.r._.tiwY�..www.�j�h„ rM_u'.M�w.n_r.�.w�.�rYWw..."" -� �%� rM.Ww.nY►Mrw.W11f1tiw.rrt+....,+wrll..Y`w�.w�lwr.wr'q.,M�� L i F LOUIS J. HARFORD PROFESSIONAL LAND SURVEYOR 20 WEST MAIN STREET P. O. BOX 242 NEW BLOOMFIELD, PA, 17068 OFFICE: (717) 582-8349 FAX: (717) 582-8990 January 24, 2014 R. Scott Cramer,ATTY. Center Square P.O. Box 159 Duncannon, PA 17020 Subject: Invoice for professional services Project: DOROTHY DEITER ESTATE—ALAN G. &ROBERTA J. BLUESTONE Watts Twp.,Perry Co.,PA Project Number: 13-58 Work Summary: For correspondence&meeting with clients,correspondence with S.E.O. for soil testing,, site meeting with S.E.O. for soil testing, location of soil testing,revise subdivision plan to reflect soil testing,drafting,plotting,attending additional Township meetings, prints & zerox copies. FEE FOR SERVICES PROVIDED: $825.00 FEES PAID TO: DEP Forms 125.00 PNDI 100.00 TOTAL DUE: $1,050.00 Terms: D;m uuon receipt cl*irt-k oz:e. i %fihiarce ch *':e after 15 Gklvs. Sine ri,bl�, LOUIS J. HARFORD PROFESSIONAL LAND SURVEYOR 20 WEST MAIN STREET P. O. BOX 242 NEW BLOOMFIELD, PA. 17068 OFFICE: (717) 582-8349 FAX: (717) 582-8990 October 29,2013 R. Scott Cramer_ATTY. Center Square P.O. Box 159 Duncannon,PA 17020 Subject: Invoice for professional services Project:, DOROTHY DEITER ESTATE—ALAN G. &ROBERTA J. BLUESTONE Watts Twp., Perry Co., PA Project Number: 13-58 Work Summary: For correspondence with client&Attorney Cramer,courthouse research, copies of plans &deeds,plotting of deeds, property survey, location survey, meeting with Louis Deiter at site, geometry calculations,prepare Final Subdivision Plan,drafting,plotting, stakeout— placement of property corners&marking property lines,prepare applications & transmittals for submission to Township&County,revisions as per Township & County comments,attending Township&County meetings,prints &zerox copies. FEE FOR SERVICES PROVIDED: $3,110.00 PEES PAID TO: Wats Twp. 230.00 Perry County 80.00 DEP Forms 75.00 Recorder of Deeds 20,00 TOTAL: $3,515.00 Paid On Account: - 500.00 TOTAL DUE: $3,015.00 Terms. Sin0c 1 ,Loin J. arfo e C) C%j 0 F- 0 z O D 0 < coLU LU F- z 0 LU LU LLI a- 0 LLJ IN CL uj E 0 z LU Eif c� ul Lli > C -r <ui Dm 00 a- z Sm 2 uZ z Z al << CO z 00 < >0 co O CO z Z CLU w LU z x rv-0 LU 0 0 0 0 0 m 0 u Lu�— CID CL < :IT :F T� Ltc% T. luj Q f lk!5 Jc L6 ull L NIP, r3 Rj)i .LLJ4� 51 J C Smith SEE # 2999 Invoice No. 40 Old State Rd Shermans, Dale, PA 17090 7175822043 fax 7172751066 INVOICE Customer Name BLUESTONE & DIETER PROPERTY Date 11/25/13 Address Order No. City State ZIP Rep Phone FOB CKY Description Unit Price TOTAL Application $25.00 1 Probes Primary $100.00 $100.00 2 Alternate $50.00 MOM 1 Peres Primary $125.00 $125.00 2 Alternate $75.00 $150.00 Design review& Permit $75.00 Pre-Construction Inspection $75.00 Final Inspection $75.00 Site visit for subdivision $75.00 SubTotal $475.00 Payment Details Shipping&Handling $0.00 0 Cash Taxes State 0 Check 0 Credit Card TOTAL $475.001 Name CC Office Use Only Expires Make Check Payable to WATTS Twp. K �� i..// � �, � �y�.1� K.�lji `�dii�. is r'� } �.•} I�Y . M }.+ C�y,'.,�.,,'Y.t�S`.rF` 7 S 7r '�r1C► � ',��7,iry w t Co' iv Nftth Iv k. } �Y �� •n 1 t 'SSG � . �''� � �"�'�-.'` t� �� R'e'v;..'+.i:•� O �:#�-"'s,i.� _ ,� to��c •� #y 't -�+.r.>J y�'1»2�3 tD.lam. t w „tet y ' Cn pp ta. 0 0te �t A .• 't1. a,. tz riO Nuri iR � � 'y�,f• O ' CL : + ' A . ; + w to . ci L11 t— ' ,!"="may ,+-+..n....+.n R�n, .. ._ M1-�•-CST .9TJls+ .... ��»�.yt 'J� I- IJO fT i+ i+'% ;4- P j4 co ld nf EJ tj 7i, Orr, CL V ` 1-3 > i oz c Lim r i ND 1 � t LAW OFFICE OF R. SCOTT CRAMER 5 South Market Street, P.O.Box 159 Duncannon, Pennsylvania 17020 (717)834-5700 Fax(717)834.7700 R.Scott Cramer, Esquire Scott@attorneycramer.com April 6, 2015 R.Benjamin Cramer, Esquire ben@attorneycramer.com CJ-* Cfes; 7 ,y co Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 rn' co Re: Estate of Dorothy D. Deiter File No. 2013-00763 Dear Sir/Madam: Please find enclosed herewith an original and one (1) copy of the Pennsylvania Inheritance Tax Return with regard to the above-referenced estate. As you will note, this is an insolvent estate. Should you have any questions regarding same, please do not hesitate to contact my office. truly yours R. Scott Cramer Enclosures cc: Lewis L. Deiter, Jr. " IN r-,;-zzv r _ a R ti I , 1 R 0 0 o a) � U � OD r b 0 R; UOU I � v f U') o N X C) W 0 cat _ w 0 a > U v G va U � C cz cn Q.