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Home My WebLink About03-26-15 pennsylvania 15 0 5 618 6 2 7 3M464710.000 DEPARTMENT 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 0717 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 07102014 06291924 Decedent's Last Name Suffix Decedent's First Name MI SWARTZ VIRGINIA R (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M I THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 0 1. Original Return El 2. Supplemental Return El 3. Remainder Return(date of death ❑ 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) 7. Decedent Died Testate 8. Decedent Maintained a Living Trust 1+ 9. Total Number of Safe Deposit Boxes (Attach copy of will.) (Attach copy of trust.) El10. 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 717-6978528 First Line of Address p rt7 C71 44 WEST MAIN STREET f_. Second Line of Address t,J r� City or Post Office State ZIP Code "tet V- co = > MECHANICSBURG PA 17055 Correspondent's email address: REGISTER OF WILLS USE ONLY REGISTER OF WILLS USE ONLY DATE FILED MMDDYYYY DATE FILED STAMP PLEASE USE ORIGINAL FORM ONLY Side 1 I IIIIII(IIII VIII VIII(IIII VIII VIII VIII(IIII VIII IIII IIII 1505618627 1505618627 J i C- \, �� ' ��, _� �� 1505618635 REV-1500 EX(TP) Decedent's Social Security Number Decedent's Name:SWARTZ VIRGINIA R RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 262-1[347 -00 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . 2. 684 • 80 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)• . • . , 3, 0 - 00 4. Mortgages and Notes Receivable(Schedule D). . . . . . . . . . . . . . . . . . 4, 0 .00 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E). • , . , . 5. 12 3,13 3 • 49 6. Jointly Owned Property(Schedule F) F-1 Separate Billing Requested. . . . . 6. 0 - 00 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested. . . . . 7. 732,986 -13 8. Total Gross Assets (total Lines 1 through 7) . . . . . . . . . . . . . . . . . . 8, 1-t119-i451- 4 2 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9. 21,877 - 53 10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule 1). . . . . . . . . . 10. 31161 •06 11. Total Deductions(total Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . 11. 25-1038 - 5 9 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . • , . , . . . 12, 1,0 9 4 ,412 •83 13. Charitable and Governmental Bequests/Sec.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, 1,0 9 4 ,412 - 83 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal fax rate,or transfers udder Sec.9116 (a)(1.2)X.01_ 0 . 00 15. 0 .00 16. Amount of Line 14Pable at lineal rate X.044- 1,094 ,412 .83 16. 49 ,248 . 58 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. 4 9,2 4 8 • 5 8 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT X❑ Under penalties of perjury,I declare that 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 filling the return is based on all information of which preparer has any knowledge. SIPI\ATLIREOFPERSQ,NR PONSIBL FOR FILING RETURN DWTE ADDES YV NNE A • SOUDER, EXECUTRIX 91 ELICKER ROAD, CARLISLE, PA 17015 SIGN) O��RER OTHER THAN PERSON RESPONSIBLE FOR FILING THE RETURN _3�`Ts��" ADDRESS I - / KEITH 0 • BRENNEMAN, ESQUIRE 44 W. MAIN STREET, MECHANICSBURG, PA II 1 Iilll 11111 II 1111 Side 2 17055 150561.8635 1505618635 3M464810.000 REV-1500 EX(TP) Page 3 File Number Decedent's Complete Address: 21 14 0717 DECEDENTS NAME SWARTZ VIRGINIA R STREET ADDRESS 5490 RIVENDALEBLVD . ,HAMPDEN TO CUMBERLAND COUNTY ZIP CITY STATE MECHANICSBURG PA 17050 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 4 9,2 4 8 . 5 8 2. Credits/Payments A. Prior Payments 451000 - 00 B.Discount 21250 - 00 (See instructions.) Total Credits(A+B) (2) 471250 - 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) 11998 - 58 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ 0 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 decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? . . . . . 0 ❑ 4. Did decedent own an individual retirement account,annuity,or other non-probate property,which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . n ❑ 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 [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. 3M4671 4.000 REV-1502 EX (12-12) SCHEDULE A pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Virginia R Swartz 21 14 0717 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 fads. 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. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Real Estate located at 262,647.00 5490 Rivendale Blvd. , Hampden Township, Cumberland County, Mechanicsburg, PA 17050 Valued using common level ratio as follows: Assessed value $265,300.00 x .99 CLR Factor = $262,647.00 TOTAL (Also enter on Line 1,Recapitulation.) $ 262,647.00 2w4695 2.000 If more space is needed, use additional sheets of paper of the same size. REV-1503 EX+(8-12) pennsylvania SCHEDULE B DEPARTMENT OF REVENUE STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Virginia R. Swartz 21 14 0717 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. PPL Corporation 684.80 20 shares of common stock valued at $34.24 per share TOTAL (Also enter on Line 2,Recapitulation) $ 684.80 2w4696 2.000 If more space is needed, insert additional sheets of the same size REV-1508 EX-(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Virginia R. Swartz 21 14 0717 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 t. 2000 Chevy Impala 3,500.00 sale value 2 Cumberland Valley Cooperative Assn. 510.00 decedent's share in association 3 Household goods 1,935.00 appraised value (see attached appraisal) 4 Internal Revenue Service 550.00 refund due the decedent on 2014 Final Individual Taxes 5 Member's 1st Federal Credit Union 12. 95 checking account #294131-11 6 Member's lst Federal Credit Union 106,166.55 investment savings account #294131-05 7 Member's 1st Federal Credit Union 25.00 savings account #294131-00 8 PA Department of Revenue 125.00 refund due the decedent on 2014 Final Individual Income Taxes 9 PNC Bank 712.20 savings account #5003174623 10 PNC Bank 8,950.89 checking account #5070086105 11 PPL Corporation 7.45 dividend payment due the decedent 12 Sprint 605.00 monthly payment from agreement with Sprint for placement of cell phone tower on property formerly owned by the decedent. Agreement terminated at decedent's death 13 Verizon 33.45 refund due the decedent TOTAL(Also enter on line 5,Recapitulation) $ 123,133.49 2w46AD 2.000 If more space is needed,use additional sheets of paper of the same size. REV-1510 EX+(OB-09) SCHEDULE G . pennsylvania DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Virginia R. Swartz 21 14 0717 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 INCLIOETHENAME OFTETRANSFEREE,THEIR RELATIONSHIP TODECEDENT AND DATE OF DEATH %OFDECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER ATTACH ACOPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST IF APPUCABLE VALUE 1. Member's 1st Federal Credit Union 110,073. 62 100.0000 0.00 110,073. 62 investment savings account #294486-05. Listed beneficiary is decedent's daughter, Yvonne Souder 2 Member's 1st Federal Credit Union 25.00 100.0000 0.00 25.00 savings account #294486-00. Listed beneficiary is decedent's daughter, Yvonne Souder 3 PNC Bank 44,925.95 100.0000 0.00 44,925.95 savings account #5004997031, Held in Trust for the Benefit of Yvonne Souder, decedent's daughter 4 PNC Investments LLC 577,961.56 100.0000 0.00 577,961.56 investment account #001-363529. Payable on Death to decedent's daughter, Yvonne Souder 5 Prudential Life Insurance Co 22,144.55 100.0000 22,144.55 0.00 Life insurance policies: #D80 825 306 - $7,066.76 #63 703 465 - $5,010.95 #D51 862 667 - $2,785. 92 #D80 353 126 - $7,280. 92 Life insurance policies listed for informational purposes only. Listed beneficiary was decedent's daughter, Yvonne Souder TOTAL(Also enter on line 7,Recapitulation)$ 732 986.13 If more space is needed,use additional sheets of paper of the same size. 9W46AF 2.000 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 Virginia R Swartz 21 14 0717 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Jeffrey Souder reimburse for funeral services 14,911.00 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. (Estimated) 500.00 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 4. Probate Fees: 333.50 5. Accountant Fees: 310.00 6. Tax Return Preparer Fees: 7. 1 Brandywine HOA homeowners association dues 300.00 2 Chuck Bricker appraisal fee 120.00 Total from continuation schedules . . . . . . . 5,403.03 TOTAL(Also enter on Line 9,Recapitulation) $ 21 877.53 3w46Ac 2.000 If more space is needed, use additional sheets of paper of the same size. Estate of: Virginia R. Swartz 21 14 0717 Schedule H Part 7 (Page 2) 3 Comcast cable TV service 199.18 4 Cumberland Law Journal advertising Executrix Notice 75.00 5 Deluxe Checks check printing fee 16.95 6 Hampden Township sewer / refuse service 315.80 7 PA American Water water service 130.08 8 PPL Electric electric service 246.38 9 Recorder of Deeds recording fee 80.00 10 Register of Wills short certificates 30.00 11 Snelbaker & Brenneman, P.C. attorney fees fromn 7/25/14 to 3/18/15 2,540.00 12 The Sentinel advertising Executrix Notice 222.40 13 UGI Utilities Inc gas services 86.33• 14 Verizon phone service 460.91 15 Reserve for filing fees, accountant fees and other miscellaneous costs associated with the administration of the decedent's estate 1,000.00 Total (Carry forward to main schedule) 5,403.03 REV-1512 EX+(,2_,2) SCHEDULE pennsylvania DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Virginia R. Swartz 21 14 0717 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. Brandywine HOA homeowners assocation dues 245.00 2 Comcast cable TV service 97.17 3 Hampden Township sewer/refuse service 200.56 4 Holy Spirit Hospital medical services 16.48 5 Michael Langan, Tax Collector real estate taxes 2,257.38 6 PA American Water water service 67.48 7 PPL Electric electric service 120.62 8 Quantum Imaging & Therapeutic medical services 2.36 9 Spirit Physicians Services medical expenses 8.32 10 UGI Utilities Inc gas service 13.63 11 Verizon phone service 132.06 TOTAL(Also enter on Line 10, Recapitulation) $ 3,161.06 2w46AH 2.000 If more space is needed, insert additional sheets of the same size. 1, Yvonne A. Souder APPRAISAL Personal Pry ^ist 'of orf by Chuck E.Brk*" A ffEm VALUE fFE3J VUI i' r—._ 0' S r FP 1 .4 !1Z-- �)5, c f �(C, t;l't;r� i/i` � ' �f '::i j�,GLr ��l4k' f7` 'j?t i = t ! ,f..'('. t'1 ..- t--+. C#I. ? � J V T(L. I T Y c✓i't-i i A/a:r �l:� C lv./ t✓�� 1 j C} tic' 0Pit24 H T t ` . —,E:—R- 9 PC_ 0i hJ: t\� RM SST Gt�- -5 L L E oz r L} _"I I R 3 k F S- i G /.6,C f=st i - S ,', 'T P c1>i i <''r T+= - LL /1&` C.`,.(.t 1/�vtLT Vi t,. LAST WILL AND TESTAMENT OF VIRGINIA R. SWARTZ I, VIRGINIA R. SWARTZ,of Hampden Township,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. 1 direct that all my debts and funeral expenses be paid as soon as practical after my death by my Executrix or Executor,hereinafter named,whichever the case may be. 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 daughter,YVONNE A. SOURER. 3. In the event my said daughter,YVONNE A. SOUDER,should predecease me,I give, devise and bequeath in equal shares all the rest,residue and remainder of my estate,real, personal and mixed and wheresoever the same may be situate to my son-in-law,FREDERICK L. SOUDER,my granddaughter,LORISSA R.WINEMILLER,and my grandson,JEFFERY L. SOURER. In the event my granddaughter,LOP-ISSA R. WINEMILLER,should predecease me,I direct that the share of my estate she would have received hereunder be given to my grandson, JEFFERY L. SOURER. N the event my grandson,JEFFERY L. SOURER,should predecease me, I direct that the share of my estate he would have received hereunder be given to my granddaughter,LORISSA R. WINEMILLER. In the event my son-in-law,FREDERICK L. LAW OFFICES SNELBAKER. SOUDER,should_predecease me,1.direct that the share he would have received hereunder be BRENNEMAN & SPARE given in equal shares to my grandson,JEFFERY L. SOUDE.R,and my granddaughter, LORISSA R.WINEMILLER. 5. I hereby nominate,constitute and appoint my daughter,YVONNE A. SOUDER, as Executrix under this my Last Will and Testament; however,in the event she should predecease me or fail to qualify,then in such event,I nominate,constitute and appoint my grandson, JEFFERY L. SOUDER,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 should 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 5`h day of May,2003. U-a.rZ � (SEAL) Virga is R. Swariz Signed,sealed,published and declared by VIRGINIA R. SWARTZ,the Testatrix above named,as and for her Last Will and Testament,in our presence,who,in her presence,at her request,and in the presence of each other,have hereunto subscribed our names as attesting witnesses. �ll --R'� (SF_AL) 4L IL � (SEAT:) LAW OFFICES SNELBAKER. BRENNEMAN & SPARE _7_ r COMMONWEALTH OF PENNSYLVANIA) : SS. COUNTY OF CUMBERLAND ) We,VIRGINIA R. SWARTZ,KEITH 0.BRENNEMAN,ESQUIRE and JANE J. COONEY,the Testatrix 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 Testatrix signed and executed the instrument as her Last Will and Testament and that she had signed willingly,and that she executed it as her free and voluntary act:for the purposes therein expressed,and that each of the witnesses,in the presence and hearing of the Testatrix, signed the Will as witless and that to the best of his or her knowledge the Testatrix was at that time eighteen years of age or older,of sound mind and under no constraint or undue influence. Testatrix I� Witness Subscribed,sworn to and acknowledged before me by VIRGINIA R.SWARTZ,Testatrix,and subscribed and sworn to before me by KEITH 0. BRENNEMAN,ESQUIRE and JANE J. COONEY,witnesses,this 5`1'day of May,2003. 1 i Notary Publi LAW OFFICES `1��=.c_^4 SNELBAKER. 4,' '^r CF. yWS� BRENNEMANLad S � 1t2tPlaooUa & SPARE