The URL can be used to link to this page

Home My WebLink About06-17-15 � REV-�I r'JOO � 1505610143 EX(02-11) � OFFICIAL USE ONLY PA Department of Revenue pennsyivania County Code Year File Number Bureau of Individuaf Taxes DEPARTMENTOFREVENUE PO BOX.280601 INHERITANCE TAX RETURN 21 15 0 0 2 3 3 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Date of Birth Social Security Number Date of Death 02 01 2015 09 15 1926 DecedenYs Last Name Suffix DecedenYs First Name M� BESCH EARL D (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI BESCH NANCY A Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 3 Remainder Return(Date of Death � 1. Original Return ❑ 2. Supplemental Return � 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 � � Decedent Maintained a Living Trust _O_ 8. TOt81 NUI11b@f Of S8f@ DBpOSit BOXBS (Attach Copy of Will) (Attach Copy of Trust) � 9. Litigation Proceeds Received ❑ �� between P2-31 91�a dit;Da95j f Death ❑ �� AttachnSchedule O)Sec.9113(A) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number RICHARD E CONNELL ESQ 717 232 8731 ,�� REGISTER OF�II�LS USE C9FiLY ' r t : c_ �� i c� �'; �� ,�- ` c.� _ First Line of Address -�? �_� � '�� , a �.+ t;� 2303 MARKET STREET " r � � =-, ,,, . . � . c., Second Line of Address __ ��' "� � t� ` __ __;i . _,� _.,: 3 _ DAT�F_� ~ = � :tL;ED _.� . r,;� City or Post Office State ZIP Code , � C....l v� � CAMP HILL PA 17011 ' � CorrespondenYse-maiiaddress: connell@bmc-law.net It,sdtrueecorreet ende oumplede cDeclaration of preparer o�the than the pe�rso�nalaepresentative is besed on al�l nformation�of wh'chhpreparer has any knowledge.belief, DATE SIGNATURE OF PERSON RESPONSIBLE FOR LING RETURN �� Nancy A. Besch /l !J AD RESS 20 illow Av n e, Ca A 17011 SIGNA RE OF PREPARER O H Al�R ESEN IV OATE /� Richard E Connell Esq (v � ��y ADDRESS Ball, Murren &Connell 2303 Market Street, Camp Hill, PA 17011 Side 1 � 1505610143 1505610143 � � � �� iiir��ir�r�iu� w � 1505610243 REV-1500 EX DecedenYs Social Security Number DecedenYs Name: B E S C H� E A R L D. 19 0 12 7 7 3 2 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&Notes Receivable(Schedule D).......................................................... 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)................ 5. 2 , 067 . 33 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property 1 2 6 2 4 1 . 1 9 (Schedule G) ❑ Separate Billing Requested............. 7, r g. Total Gross Assets(total Lines 1 through 7).......................................................... g. 1 2 8 , 3 0 8 . 5 2 9. Funeral Expenses and Administrative Costs(Schedule H)..................................... 9. 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................. 10. 11. Totai Deductions(total Lines 9 and 10).................................................................. 11. 0 . 0 0 �2• Net Value of Estate(Line S minus Line 11)............................................................. 12. 1 2 H , 3 0 8 . 5 2 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. 128 , 308 . 52 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 �5 O . 0 0 (a)(1.2)x.o0 12 8 , 3 0 8 . 5 2 16. Amount of Line 14 taxable �6 at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X .12 1� 18. Amount of Line 14 taxable at collateral rate X .15 �8 19. TAX DUE................................................................................................................... 19. 0 . �0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. � Side 2 � 1505610243 1505610243 J ��iiirr,n nim�� REV-1500 EX Page 3 File Number 21 - 15 - 00233 DecedenYs Complete Address: DE EDENT' NAME Besch, Earl D. ___ STREET ADDRESS 209 Willow Avenue CITY STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 0.00 2. Credits/Payments A. Prior Payments B. Discount Total Credits(A +g) (2) 0.00 3. I nterest (3) 0.0 0 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) 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. ,� �? �a� � � �' ��.,"�5�n��'�`� "°�a��'�"�� '�'�y�':; ,w `�, ��`��N. ,.w. ., �� 6,�'t;'��,K'�� ,� . �n,.,�, 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:.................................... ❑ � c. retain a reversionary interest;or................................................................ ................................................. x d. receive the promise for life of either payments,benefits or care?...................... ....................................... ❑ 0 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receivingadequate consideration?....................................................................................................................... ❑ ❑X 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 ❑ ❑ containsa beneficiary designation?...................................................................................................................... IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. s; ; %<� �. �; � =�a��a�tim. .,: �,,,,..�" . �""�. ,<,� ,� „�, ;,�.. ��x�'."=�: :�,.;. �'�„�, , � 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 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 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 decedenYs 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 decedenYs siblings is 12 percent[72 P.S.§9116(a)(1.3)1. 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. «�iine,ir irrim � ;�;,; pennsylvania SCHEDULE E I � DEPARTMENTOFREVENUE CASH, BANK DEPOSITS AND MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY FILE NUMBER ESTATE OF Besch, Earl D. 21 - 15-00233 Include the proceeds of litigation and the date the proceeds were received by the estate.All property jointly-owned with the right of survivorsh�p must be disclosed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH _ 1 Orrstown Bank 2,067.33 Account No. 147000148 2 TOTAL(Also enter on Line 5, Recapitulation) 2,067.33 .-..�,+w ioir.,..ir irrmr � REV-1510 EX+(OB-09) ;��,; pennsylvania DEPARTMENTOFREVENUE SCHEDULE G INHERITANCETAXREfURN INTER-VIVOS TRANSFERS 8� RESIDENTDECEDENT MISC. NON-PROBATE PROPERTY ESTATE OF Besch, Earl D. FILE NUMBER 21 - 15-00233 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH �o OF �CLUSION TAXABLE VALUE Include the name of the transferee,their relationship to decedent VALUE OF ASSET DECD'S ��F APPLICABLE� NUMBER and the date of transter. Attach a copy of the deed for real estate. INTEREST 1 Ameriprise financial IRA �2s,241.19 126,241.19 Account No. 00085858508 133 TOTAL(Also enter on line 7, Recapitulation) 126,241.19 �nnr,u n.rmr K REV-1513 EX+(Ot-10) .;�,;. pennsylvania SCHEDULE J DEPARTMENTOF REVENUE gENEFICIARIES � INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF I FILE NUMBER Besch, Earl D. 21 - 15-00233 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY DoNotListTrustee(s) I� TAXABLE DISTRIBUTIONS[include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Nancy A. Besch Wife 100 Percent 209 Willow Avenue Camp Hill, PA 17011 Enter dollar amounts for distributions shown above on lines 15 through 18 on 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 TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET O.00 .� iiirr,.,.ir irrmi f LAW OFFICES BALL, MURREN & CONNEL.L 2303 MARKET STREET CaMP HILL, PENNSYr.�Arr�. 17011 (717)232-8731 PHILIP J.MURREN FACSIMILE(717)232-2142 W�LLIAM BENTLEY BALL (1916-1999) RICHARD E.CONNELL TERESA R.MCCORMACK DAVID R.DYE ,�!E�1.� ��; ZU�� Lisa M. Grayson, Esquire Register of Wills - Cumberland County Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Earl D. Besch �deceased) File No. 21-15-0233 � Our File No. 2995.1 �� "�' c:�- c'3 c�-r -,.., �J .�„ ,-�-, _-... _ . C__ ;.� C7 . . , .7 r`V . t...,. Dear Ms. Grayson: � ' � `' �"' , - , � . - . ,, .� ,; Enclosed please find, in duplicate, the ItL��ritanc� Tax P..�t�rrn and lnventary for the Estate of F,arl D. Besch. A copy of the decedent's �'4'all a:z inc?�;�ed, �s well. !'lease date-stamp tl�� -='� , �, _ — ; additional copies of the Return and Inv�r�tury t��r c�ur recc�rds a��d ret��r�� them in the self ' ,_3 - ; > addressed, stamped envelope. , ' " - ' c_.� �;, � �.� _�� v�TV�T`Lll�' �i��Ur'S, � �� .�, �� . __ � ^��..,�,_.. _ 4 � � � � �dichard F',. Conn�ll REC/gjc Enclosures cc. Nancy A. Besch ..�°v�iinr��ir rrrmi A � � , � ;., ;'.�'� � �ar �.. � \ � � , � _ , ,� , c-� .`-J, � �,-, -.,, c � ;_� r,-� . �: _._7 �-- _.� �`? -� � C�� ''� ?J . � --- ' _..� ' F�--' 3 .� � C� -� t7 r =. c�;v w �_� ? Do� .� �N'; � � � y = ��r' ��N � .n . � - � �, - � `3 ,.... �..� � Cm � _ �� \� 1-' -�-i. .�I7 ,n ^ r m� �"� }...� t,� f�"1 -��n �� - ITI r Z7 = D Z f� C/'� C� � O Z -C = j�O ��.�x � -n D � � � _ , (A � Q = Z � ��p Om � '� = � � �' � (n � �:�Nr Wpz � =' � p �� _ ` a m _ � ��`�j G) - r`.n = � � _ ��p �'��I� :U - ��r� �wNln � �I T C (� "' ■� C�,-pfn Cyi�W a�' Z O�04A � � ��aN � ��n�� NJDD00 � � ��cn�cnm o �! � �. .. 801Z7,L0000SZ90 / ,- . � � . � ' � i l ' '�Ill"'ll lffllll ' �