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HomeMy WebLinkAbout06-10-15 pennsytvanta 1505618403 a�wm�rroFC(03-14) 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 21 14 11745 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYM Date of Birth MMDDYYYY 07 14 2014 12 23 1929 Decedent's Last Name Suffix Decedents First Name MI GAYMAN GLENN M (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name SuSpouse's First Name MI Suffix GAYMAN RUBY THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ❑X 1. Original Return Z Supplemental Return 3. pReomaiiin der tum(date of death to 82) 4. 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) 0X 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. SNpo use istrust Sole wed Beneficiary CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number RICHARD L WEBBER JR ESQU . . 717 532 7388 First Line of Address 126 EAST KING STREET Second Line of Address City or Post Office State ZIP Code SHIPPENSBURG PA 17257 Correspondent's email address: rw►ebber(?weigleassociates.com REGISTER OF WILLS USE ONLY REGISTER OF WILLS USE ONLY C7 r-q DATE FILED MMDDYYYY [� O �_ CD DATE FILED STAMP. C . •� _�� � ..may � CD rn { Side 1 ca (I'I'IIITVIII�!l5I0IlllilllllLIIIIIIIIIIIIIIIIIILIIIIII 1505618403 ' 1505618411 REV-1500 EX Decedent's Social Security Number Decedents Name: Gayman, Glenn M. RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 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. 86-,277 -76 6. Jointly Owned Property(Schedule F) ® Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ® Separate Billing Requested............ 7. 15-,351-02 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 101-1628-78 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 17-,105.94 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 449-112 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 17-,554 - 96 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 84-,073- 82 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. 8 4,0 7 3-8 2 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 11 -110 15. 16. Amount of Line 14 taxable at lineal rate X .045 0.1111 16. 17. Amount of Line 14 taxable at sibling rate X.12 11-00 17. 11-1111 18. Amount of Line 14 taxable at collateral rate X.15 84-v[173-82 - 18. 12,611.0 7 19. TAX DUE................................................................................................................ 19. 12-,611 .07 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT a Under penalties of 'ury,I declarel have exam' ed this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct a co I onrer other than the person responsible for filing the return is based on all information of which preparer has any knowledge. 05 15• SIGNATURE OFPERJON RESPZMSIBLE FOR FILING RETURN .games E. ShowVaker DATE ADDRESS 3 Central Street,Newville, PA 17241 / SIGNATURE OFPR PAQER OTHER THAN REPRESENTATNE Richard L.Webber,Jr., Esquire DATE ADDRESS 126 East King Street, Shippensburg, PA 17257 Side 2 1505618411 1505618411 REV-1500 EX Page 3 File Number 21-14-0745 Decedent's Complete Address: DECEDENT'S NAME Gayman, Glenn M. STREETADDRESS 5 Brandy Run Road CITY NeSTATE ZIP wville PA 17241 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 12,611.07 2. Credits/Payments A Prior Payments 12,000.00 B. Discount 630.55 Total Credits(A +13) (2) 12,630.55 3. Interest (3) 4. If Line 2 is greater than Line 1+Line 3,enter the difference. This is the OVERPAYMENT. (4) 19.48 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) 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 o. 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?.................................................................................................................... ❑ 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?.................................................................................................................. 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. -�iF t Tr(,• .`,moi`^:rtt' .�3.. 4 S_ _ t s!._ �_;ts,�S. 1... �{Tfn!`S: +Y.]L.. 'F Y 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)(1]. 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)(on)]. 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 h 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 decedents 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 decedents siblings is 12 percent p2 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-1508 EX+(08-12) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF (FILE NUMBER Gayman, Glenn M. 21-14-0745 Include the proceeds of litigation and the date the proceeds were received by the estate_ All property jointly-owned with the right of siavtvorshfp rtnrsl be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 ACNB Bank Certificate of Deposit#158482 012 20,000.00 Accrued interest on Item 1 through date of death 48.73 2 ACNB Bank Certificate of Deposit#160345 007 18,500.00 Accrued interest on Item 2 through date of death 7.52 3 ACNB Bank Certificate of Deposit#165213 014 25,000.00 Accrued interest on Item 3 through date of death 32.63 Accrued interest on Item 3 through date of death 8.49 4 ACNB Bank Checking Account#139580 14,280.39 5 1979 Lincoln 6,500.00 6 1998 Ford 1.650.00 7 Westminster Cemetery,Inc.-Deed No.#2773-Plot 250.00 TOTAL(Also enter on Line 5,Recapitulation) 86,277.76 (If more space is needed,addilional pages of the same size) Copyright(c)2012 form software only The Lackner Group,Inc. Form PA-1500 Schedule E(Rev.08-12) Rev-1510 EX+ SCHEDULE G pennsylvania INTER-VIVOS TRANSFERS AND DEPARTMEWM CE TA REVENUETURN MISC. NON-PROBATE PROPERTY INHERITANCE TAX RETURN ' RESIDENT DECEDENT ESTATE OF FILE NUMBER Gayman,Glenn M. 21-14-0745 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. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH N OF DEWS OCCLUSION TAXABLE NUMBER T}EDATE OF NAME FNSFFEERSATTACN A COPYY OF THE DEIED TO ESTAANTDE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 ACNB Bank Certificate of Deposit#900027100002016- 18,342.53 100.000% 3,000.00 15,342.53 Transferree: Kay F.Showvaker-No Relationship Accrued interest on Item 1 through date of death 8.49 100.000% 8.49 TOTAL(Also enter on Line 7.Recapitulation) 15,351.02 (If more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule G(Rev.08-09) REV-1511 IX+(08-13) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND 'RESIDRENTDECEDENT ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Gayman,Glenn M. 21-14-0745 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s)attached 11,322.83 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State ZiD Year(s)Commission Paid 2. Attorney's Fees Weigle&Associates,P.C. 5,063.89 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State Zio Relationshio of Claimant to Decedent 4. Probate Fees 275.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 443.72 See continuation schedule(s)attached TOTAL(Also enter on line 9,Recapitulation) 17,105.94 Copyright(c)2013 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.08-13) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Gayman,Glenn M. 21-14-0745 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Celtic Health 100.00 2 Christian Bible Fellowship Church 500.00 3 Egger Funeral Home,Inc. 8,973.83 4 Headstone 1.749.00 H-A 11,322.83 Other Administrative Costs 5 Cumberland Law Journal-Legal advertisement 75.00 6 James E.Showvaker-Postage and envelopes 17.99 7 Shippensburg Postmaster-certified maiiing 6.48 8 Valley Times-Star-LegalAdvertising 104.75 9 Vehicle transfer fees 239.50 H-137 443.72 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) Rev-:512 EX*(12-12) SCHEDULE 1 pennsylvania DEBTS OF DECEDENT, DEPARTMENT OF REVENUE INHERE MCETAXRETURN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER GayMan,Glenn M. 21-14-0745 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 Cumberland Goodwill Fire Rescue EMS Inc.-Ambulance bill 5/13/2014 107.30 2 East Pennsboro Ambulance Service,Inc.-Ambulance call 6/12/2014 192.00 3 Erie Insurance 95.00 4 Frances E.Oiler,Tax Collector 5.50 5 Millennium Pharmacy Systems,Inc. 20.15 6 Presbyterian Homes Inc/Green Ridge Village-Phone bill for GRV 29.07 TOTAL(Also enter on Line 10,Recapitulation) 449.02 (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 I(Rev. 12-12) REV 1613 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE MEWTANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Gayman, Glenn M. 21-14-0745 NAME AND ADDRESS OF RELATIONSHIP TOSHARE OF ESTATE AMOUNT OF ESTATE ' NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($S5) Do Not list Tn=t s I TAXABLE DISTRIBUTIONS [include outright spousal • distributions,and transfers under Sec.9116 a(1.2 Kay F.Showvaker None One Hundred 84,073.82 5 Brandy Run Road Percent Newville,PA 97241 Total 84,073.82 Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appeopriate. 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 SHEE Copyright(c)2010 form software only The Lackner Group,Inc. Fort PA-1500 Schedule J(Rev.01-10) LIM ACNB BANK August 22, 2014 Weigle&Associates, P.C. Attorneys at Law 126 E King St Shippensburg PA 17257 RE: Estate of Glenn M Gayman Dear Mr. Webber: The following information is being provided as per your request: Acct.Type Account No. Balance at Accrued Ownership Date D.O.D. Interest to Opened/Joint D.O.D. C.D. 158482 $20,000.00 $48.73 Individual 11-27-06 C.D. 160345 $18,500.00 $7.52 Individual 5-7-02 C.D. 165213 $25,000.00 $32.63 Individual 4-1-05 Inquiries concerning ACNB Corporation stock information should be directed to the Registrar and Transfer Company at 1-800-368-5948. If you need any additional information,please contact me at(717)339-5122. Sincerely, Lois A Kime ACNB Bank Deposit Services Supervisor acnb.corn acnbbusiness.com a P.O.Box 3129,Gettysburg,PA 17325 -Phone 717.334.3161 -Toll Free 1.80138.334.ACNO(2262) A C", BANK August 25,2014. Weigle&Associates,P.C. Attorneys at Law 126 E King St Shippensburg PA .1.7257 RE: Estate of Glenn M Gayman. Dear Mr.Webber: The following information is being provided as per your request: Acct.Type Account No. Balance at Accrued Ownership Date D.O.D. Interest to Opened/Joint .D:O.D. IRA 900027100002 $18,342.53 $8.49 Beneficiary-Kay Showvaker 7/27/01 Checking. 139580 $14;280.39 $.00 Individual 1.1/21/84 Inquiries concerning ACNB Corporation stock information should be directed to the Registrar and Transfer Company at 1-800-368-5948. If you need any additional.information,please contact me at(717)339-5122. Sincerely, Lois A Kime ACNB Bank Deposit Services Supervisor acnb.com acnbbusiness.com• P.O.Box 3129,Gettysburg,PA 17325•Phone 717.334.3161 •Toll Free 1.688.334.ACNB(2262) OCT-07-2014 TUE 03:52 FM ACNO 717+776+4381 E 0 � c -44 w v w w w cl . o c o c 0 0 0 0 0 0 0 0 � t� I.- / / \ $ c \ u \ / M (D ƒ / m 2 � / k k / / § / / g ƒ 2 $ $ E \ 3. / = " 2 0 o > 2 0 2 m 5 E 0 ] a £ ■ \ c . . . . n m § a / u . � : E 2 < R G § _ E § / k (A / ƒ \ ■ Q_ § c $ M 2 ° ®_ g = E � - / 7 " ) a ] G \ 2 2 2 k M E k NJ Cr m k A (DE £ 3 e I I K a £ V r fuE E % F @ x d 12 2L k W § / m 2 k 2 CD § k � E . / u \ / \ \ \ \ \ \ / t \ j / \ o G 3 / G \ / 2 E / f JERRY A.WEIGLE WEIGLE & ASSOCIATES, P.C. Attorneys-at-Law Associates 126 EAST KING STREET JOSEPH P.RUANE SHIPPENSBURG,PENNSYLVANIA 17257-1397 RICHARD L.WEBBER,JR. TELEPHONE(717)532-7388 Of Counsel FAX(717)532-5289 THOMAS L.BRIGHT MARK W.ALLSHOUSE June 8, 2015 Cumberland County Register of Wills 1 Courthouse Square Carlisle; PA 17013 RE: Estate of Glenn M. Gayman No. 2014-00745 Pa.No. 21-14-0745 Dear Ladies and Gentlemen: I have enclosed the following items: 1. Inheritance tax return, in duplicate original; 2. Copy of the return; and 3. Self-addressed stamped envelope. Please time stamp the copy of the inheritance tax return and return it to me in the envelope. Thank you for your assistance. Very truly yours, WEIG &ASSOCIATES, P.C. Richard L. Webber, Jr., Esquire RLW/paf Enclosures Cc: James E. Showvaker, Administrator CTA CD rn r> © f 4„g3 W `rt . r . > o R � rn w � N CCD r rA �.� i� i r o UN%Sr N�4 oZCD O ; M'D N O