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Home My WebLink About06-15-15 .J REV-1500 EX(02-11) 1505610143 PA Department of Revenue OFFICIAL USE ONLY P pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE Po 60x.280601 INHERITANCE TAX RETURN 21 15 0328 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 08 16 2013 01 28 1930 Decedent's Last Name Suffix Decedent's First Name MI RIGBY SALLY (if Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number 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. Limited Estate ❑ 4a.Future Interest Compromise ❑ 5. Federal Estate Tax Return Required (date of death after 12-12-82) g Decedent Died Testate ❑ 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes ® (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ❑ 10.Spousal Poverty Credit(Date of Death ❑ 11.Election to tax under Sec.9113(A) between 12-31-91 and 1-1-95) (Attach Schedule 0) ,,CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number STEVEN P MINER ESQ 717 724 9821 REGISTER OF WILLS USE ONLY J I-� First Line of Address __ `'-` c� � 635 N 12TH STREET Second Line of Address F: crl `•-bATE(FILED ) `T1 ` + pity or Post Office State ZIP Code ,1 ;;EMOYNE PA 17043 F- rn cD Correspondent's e-mail address: sminer@dzmmiaw.com 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 personal representative is based on all information of which preparer has any knowledge. SIGNATU E OF PERSON RESPONSIBLE FOR RJUNG RETURN DATE Kenneth D. Rigby ADDRESS 26 Kensington quare, Mechani sburg, PA 17050 SIGNATURE OF PR PARER OTHER THAN RESEATIVE D7,_s - Steven P Miner Esq �� ADDRESS r .,Dpley ucker Meilton & Miner, LLC 05 N. 12th Street, Lemoyne, PA 17043 Side 1 1505610143 1505610143 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's name: R I G B Y, SALLY RECAPITULATION 1. Real Estate(Schedule A�.............................__............................_......................... 1. 2. Stocks and Bonds(Schedule B).............................__............................_.............. 2. 83 , 380 . 97 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C)......... 3. 4. Mortgages&Notes Receivable(Schedule D)....................................................... 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E).............. 5. 339 , 247 42 151 846 . 57 _ Z. Jointly Owned Property(Schedule F) C] 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. 574 , 474 . 96 9. Funeral Expenses and Administrative Costs(Schedule H).................................. 9. 17 , 027 . 27 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 11. Total Deductions(total Lines 9 and 10).............................................................. 11. 17 , 027 . 27 12• Net Value of Estate(Line 8 minus Line 11)........................................................... 12. 557 , 447 69 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. 557 , 447 . 69 TAX COMPUTATION-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 15. 16. Amount of Line 14 taxable 16. 25 , 085 . 15 at lineal rate X .045 557 , 447 . 69 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. x:19. TAX DUE.. 19. 25 , 085 . 15 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 1505610243 REV-1500 EX Page 3 File Number 21 - 15 - 0328 Decedent's Complete Address: DECEDENT'S NAME Rigby, Sally STREET ADDRESS LL 219 N. Locust Point Road CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 26,085.15 2. Credits/Payments A. Prior Payments B. Discount Total Credits(A +B) (2) 0.00 13. Interest (3) 812.60 4. If Line 2 is greater than Line I +Line 3,enter the difference. This is theOVERPAYMENT (4) Check box on Page 2,Line 20 to request a refund 5. If Line I +Line 3 is greater than Line 2,enter the difference. This is theTAX DUE (5) 25,897.65 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;............................................................................. 11 1XI b. retain the right to designate who shall use the property transferred or its income;................................ c. retain a reversionary interest;or...................................... ....................... ..................................... d. receive the promise for life of either payments,benefits or care?........................................................... ❑ �Xx 2, If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration'�........ ................................... .................................. ............................... 11u 3. Did decedent own an"in trust foe' or payable upon death bank account or security at his or her death.?....... El D)c 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?..........................................................:.................... .................. Fx-1 I IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETUR 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 ret 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 stepparent 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 bloo or adoption. REV-1503 EX+(6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF Rigby, Sally =21 - 15 -0328 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF NUMBER DEATH 1 Nationwide HighMark Value A stock 12.78 10,898.84 2 Nationwide Ziegler NYSEArcaTech 100 A stock 44.51 24,697,44 US Global lnvs US Govt Ultra-Shrt Bd stock 2 4,224.69 4 3 Series EE bonds ($10,000.00 issued on 07/1992) 43,560.00 TOTAL(Also enter on line 2, Recapitulation) 83,380.97 pennsylvania SCHEDULE DEPARTMENT OF REVENUE INHERITANCE TAX RETURN CASH, BANK DEPOSITS AND Misc. RESIDENT DECEDENT PERSONAL PROPERTY 1 FILE NUMBER ESTATE OF Rigby, Sally 1 1 21 - 15-0328 Include the proceeds of litigation and the date the proceeds were received by the estatWI property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 B.C. Ziegler and Company Brokerage Account No. 44A-425196 36,611.76 2 Wells Fargo Advisors Individual Retail Account No. 70730654 236,690.36 "3. M&T Bank Account 65,333.30 4. EIN Acquisition Corp/EC Redemption 612.00 TOTAL(Also enter on Line 5, Recapitulation) 339,247.42' REV-1609sX+(01-10) pennsylvania DEPARTMENT OF REVENUE SCHEDULEF INHERITANCE TAX RETURN RESIDENT DECEDENT JOINTLY-OWNED PROPERTY ESTATE OF Rigby, Sally FILE NUMBER 21 - 15 -0328 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SVRVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT Kenneth D. Rigby 26 Kensington Square Son A Mechanicsburg, PA 17050 Charles D. Rigby, Jr. 219 N. Locust Point Road Son B Mechanicsburg, PA 17050 Susan Conrad 12 Sunnybrook Drive Daughter C Doyelstown, PA 18901 JOINTLY OWNED PROPERTY: SV ankY ITEM Include name ancIa Attion account num rDATE OF DEATH NUMBE FOR JOINT MADE or similar identifying n mber. ach deed for jointly-held re'aiVALLIE OF ASSET DECD'S�, VALUE OF TENANT JOINT INTERES DECEDENT'SINTEREST A IBM Stock 46,708.20 50% 23,354.10 2 B 09/14/2004 PNIC Bank Checking Account No. 514010673 1 2,929.27 50% 1,464.64 3 B 05/02/1997 PNIC Bank Savings Account No. 5000809005 210,128.26 50% 105,064.13 4 A&C prior to'05 Members 1st Federal Credit Union Checking 556.66 33% 183.70 Account 5 IC 7/1992 3 Series EE bonds($10,000 issued in 07/1992) 43,560.00 50% 21,780.00 ` TOTAL(Also enter on line 6, Recapitulation) 161,846.57 ' � ' REV-1511 EX+(10-09) pennsylvania ! {,,��ppS/��C��HEyDpU�L�E�+H��►/��g� DEPARTMENT OF REVENUE FUI�ISIAL Ettr"�J4SMM/�11.! INHERITANCE TAX RETURN RESIDENT DECEDENT AMINBMWE COM ESTATE OF Rigby, Sally FILE NUMBER21 - 15 -0328 Decedent's debts must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Myers Buhrig Funeral Home and Crematory 11,258.00 B. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(s)Commission Paid 2. Attorney's Fees Daley Zucker Meilton &Miner, LLC 5,000.00 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 Register of Wills of Cumberland County, Pennsylvania 435.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs The Sentinel (advertise Estate) 125.82 See attached 207.95 TOTAL(Also enter on line 9, Recapitulation) 17,027.27 Schedule H Funeral EVenses& COMMONWEALTHINHERITANCE ANCE TAX RETURN PENNSYLVANIA Administrative Costs continued RESIDENT DECEDENT ESTATE OF Rigby, Sally FILE NUMBER 21 - 15 -0328 2 Cumberland Law Journal 75.00 3 Deposit to open estate account 20.00 4 Fee for checks for estate account 21.70 5 Death Certificates 91.25 Ic Page 2 of Schedule H REV-1513 EX+(01 wl 0) pehnsylvania SCHEDULE DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF Rigby, Sally FILE NUMBER 21 - 15-0328 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not List Trustee(s) TAXABLE DISTRIBUTIONS[includeoutright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Kenneth D. Rigby Son 1/4 26 Kensington Square Mechanicsburg, PA 17050 2 Susan Conrad Daughter 1/4 12 Sunnybrook Drive Doyelstown, PA 18901 3 Charles D. Rigby, Jr. Son 1/4 219 N. Locust Point Road Mechanicsburg, PA 170510 Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate. I. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE 0.00 REV-1513 EX+(61-10) pennsylvania DEPARTMENT OF REVENUE SCHEDULE INHERITANCE TAX RETURN BENEFICIARIES continued RESIDENT DECEDENT ESTATE OF Rigby, Sally I FILE NUMBER 21 - 15 -0328 NUMBER NAME AND ADDRESS OF PERSON(S) RELATIONSHIP TO SHARE OF ESTATE: AMOUNT OF ESTATE RECEIVING PROPERTY DECEDENT (Words) Do Not List Trustee(s) ($$$) S TAXABLL E DISTRIBUTIONS[include outright spousal d istributions,and transfers under Sec.9116(a)(1.2)] 4 Craig Rigby Son 1/4 89 Linda Drive, Lot*19 Mechanicsburg, PA 17050 Page 2 of Schedule J