HomeMy WebLinkAbout07-06-15 1505614134
EX(03-14)(FI)
REV-1500 OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN 2 1 1 5 0 4 8 8
Harrisburg,PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
0 2 1 3 2 0 1 5 1 0 0 2 1 9 4 3
Decedent's Last Name Suffix Decedent's First Name MI
F I C K E S J E R R Y W
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
FI C K E S MONA A
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
0 1.Original Return ❑ 2.Supplemental Return ❑ 3.Remainder Return(date of death
Prior to 12-13-82)
❑ 4.Agriculture Exemption ❑ 5.Future Interest Compromise(date of ❑ 6. Federal Estate Tax Return Required
(date of death on or after 7-1-2012) death after 12-12-82)
❑X 7.Decedent Died Testate ❑ 8.Decedent Maintained a Living Trust 0 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.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
J OE R . Z U L L I N G E R 71 7 264 6029
First Line of Address
1 4 N O R T H MA I N S T R E E T
Second Line of Address
S U1 T E 2 0 0
City or Post Office State ZIP Code
C HA M B E R S B U R G P A 1 7 2 0 1
Correspondent's e-mail address: 1ZUIIInger�ZUllinger-dayis.COnl o
REGISTE f_F(WILLS USE`f i?LY G r�
omC
REGISTER OF WILLS USE ONLY ._,
-"
DATE FILED MMDDYYYY M C7 �`
`r rn `
r t"r'1 Cn
C7 �s ^�r� �
DAT64LIWB STAMP
v ; O a
PLEASE USE ORIGINAL FORM ONLY F
Side 1
I IIIIII VIII VIII VIII VIII VIII VIII VIII VIII VIII IIII IIII
1505614134 1505614134 J
1505614234
REV-1500 EX(FI)
Decedent's Social Security Number
Decedent's Name: JERRY W. FICKES
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. 9 9 7 4 2 • 8 2
6. Jointly Owned Property(Schedule F) ❑ 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. 9 9 7 4 2 • 8 2
9. Funeral Expenses and Administrative Costs(Schedule H) ........... .. . . ... 9. 1 8 1 0 • 5 0
10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) .. .. .. . ...... 10.
11. Total Deductions(total Lines 9 and 10) . ... . . . . . .. . .. ... ............. . 11. 1 8 1 0 . 5 0
12. Net Value of Estate(Line 8 minus Line 11) .............. ... . . . . . ... ... 12. 9 7 9 3 2 . 3 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. 9 7 9 3 2 . 3 2
TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or j
transfers under Sec.9116
(a)(1.2)x.000 9 7 9 3 2 . 3 2 15. 0 . 0 0
16. Amount of Line 14 taxable
at lineal rate X.0 0 . 0 0 16. 0 . 0 0
17. Amount of Line 14 taxable
at sibling rate X.12 0 . 0 0 17. 0 . 0 0
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 0 0 18. 0 . 0 0
19. TAX DUE . ......... . . ....... . . ............... . .. .. .. . . .. ....... 19. 0 . 0 0
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20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑
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. C/bq
SIGNATURE O�'ERSON)�ESP SIBLE FOR FILING RETURN
DR
TE
A/D�� �iCL •%l/(A�l•�n
624 Brad Street Shippensburg PA 17257
SIG OF PRRRARER OYOER THA ERSO QNSIBLE FOR FILING THE RETURN DTE
ADDR S
14 North Main Street, u' 200 ChambersburgPA 17 01
Side 2
1505614234 1505614234 J
REV-1500 EX (FI) Page 3 File Number
Decedent's Complete Address: 21 15 0488
DECEDENTS NAME
JERRY W. FICKES
STREETADDRESS
624 Brad Street
CITY STATE ZIP
Shippensburg PA 17257
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 0.00
2. Credits/Payments
A.Prior Payments
B.Discount
(See instructions.) Total Credits(A+B) (2) 0.00
3. Interest
(3)
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) 0.00
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 ...................................................................... ❑ 0
b. retain the right to designate who shall use the property transferred or its income ............................... ❑ 0
c. retain a reversionary interest ..................................................................................................... ❑ 0
d. receive the promise for life of either payments,benefits or care? ....................................................... E] 0
2. If death occurred after Dec.12,1982,did decedent transfer property within one year of death
without receiving adequate consideration? ....................................................................................... ❑ 0
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?.................................................................................................. ❑ ❑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.
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.
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:
JERRY W. FICKES 21 15 0488
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
1. Savings Account#703005394, Orrstown Bank, including interest accrued to date of 15,071.86
death
2. Checking Account#950293679, M&T Bank, including interest accrued to date of 3,285.96
death
3. Model train collection appraised by Catoctin Mountain Trains and Hobbies, with a 81,385.00
copy attached
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TOTAL(Also enter on Line 5,Recapitulation) $ : 99,742.82
If more space is needed, use additional sheets of paper of the same size.
REV-1511 EX+(08-13)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
JERRY W. FICKES 21 15 0488
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City State ZIP
Years)Commission Paid:
2. AttomeyFees: Joel R. Zullinger 1,500.00
3, Family Exemption:(If decedents address is not the same as claimants,attach explanation)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees: JCS fee 35.50;auto. 5.00; Letters 60.00; will 15.00; renunciation 5.00; short 310.50
certificates 10.00; Inventory 15.00; Inheritance Return 15.00; additional probate 150.00
5 Accountant Fees:
6. Tax Return Preparer Fees:
7.
TOTAL(Also enter on Line 9,Recapitulation) $ 1,810.50
If more space is needed,use additional sheets of paper of the same size.
REV-1513 EX+(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE BENEFICIARIES
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
JERRY W. FICKES 21 15 0488
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under
Sec.9116(a)(1.2).]
1. Mona A. Fickes, 624 Brad Street, Shippensburg, PA 17257 Spousal
residue of estate entire estate
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF 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:
1.
B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS:
1.
TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $
If more space is needed,use additional sheets of paper of the same size.
JRZ 5 1 fickes . l May 29, 2013
RE.CORD�EQ OFFICE of
R,EGf`ST--R OF WILLS
?015 PPR 30 AM 10 16
C LE RX Of, LAST WILL AND TESTAMENT
0RPH-A NIS' {^0 UIF,i
I, Jerry W. Fickes, of 624 Brad Street, Shippensburg,
Pennsylvania, being of sound and disposing mind, memory and
understanding, do hereby declare this to be my will, hereby
revoking any and all former wills and codicils thereto by me
heretofore made.
I.
I direct that all my just debts and funeral expenses,
including all expenses of my last illness, shall be paid from my
estate as soon as practicable after my decease as a part of the
expense of .the administration of my estate.
II.
I give, devise and bequeath the residue of my estate of every
nature and wherever situate to my wife, Mona A. Fickes, providing
she shall survive me by thirty days .
III.
Should my wife predecease me or die on or before the thirtieth
day following my death I give, devise and bequeath the residue of
my estate of every nature and wherever situate as follows:
A. I give my four cats and the sum of $5, 000 . 00 for keeping
them to Virginia Regi, Chambersburg, Pennsylvania,
provided however, should none of my cats be living at the
time of my death, this bequest shall be considered null
and void.
B. I give all of my model railroad equipment to the Masonic
Home, Elizabethtown, Pennsylvania.
C. The balance of the residue of my estate of every nature
and wherever situate as follows:
1. Fifty percent thereof to Cumberland Valley Animal
Shelter, Chambersburg, Pennsylvania, to be used for
general purposes;
2 . Forty-eight percent thereof to be divided' equally
among the Vigilant Hose Company, Shippensburg,
Pennsylvania, West End Fire and Rescue Company,
Shippensburg, Pennsylvania, Cumberland Valley Hose
Company, Shippensburg, Pennsylvania, and
Shippensburg Emergency Medical Services,
Shippensburg, Pennsylvania;
3 . Two percent thereof- to the Shippensburg Area School
District Foundation, Shippensburg, Pennsylvania, to
be used for the benefit of the English department.
Page 2
IV.
Any fiduciary under this will shall have the following powers
in addition to those vested in them by law and by other provisions
of my will applicable to all property whether principal or income,
including property held for minors, exercisable without Court
approval, and effective until actual distribution of all property:
A. To retain any and all of the assets of my estate, real or
personal, without regard to any principle of
diversification of risk.
B. To invest in all forms of property including stock,
common trust funds and mortgage investment funds without
restriction to investments authorized for Pennsylvania
fiduciaries as they deem proper, without regard to any
principle of diversification of risk.
C. To sell at public or private sale to exchange or to
lease for any period of time any real or personal
property and to give options for sales, exchanges or
leases, for such prices and upon such terms or conditions
as they deem proper.
D. To allocate receipts and expenses to principal or income
or partly to each as they from time to time think proper.
E. To compromise any claim or controversy.
F. To distribute in cash or in kind or partly in each.
G. To hold property in their names without designation of
any fiduciary capacity or in the name of a nominee or
Page 3
unregistered.
V.
I direct that all taxes that may be assessed in consequence of
my death of whatever nature and by whatever jurisdiction imposed,
shall be paid from my residuary estate as a part of the expense of
the administration of my estate.
VI.
I appoint the Orrstown Bank with offices in Shippensburg,
Pennsylvania, as executor of this my will.
VII.
No bond shall be required of any fiduciary hereunder in any
jurisdiction.
IN WITNESS WHEREOF, I hereunto set my hand and seal to this my
last will and testament, consisting of six typewritten pages, the
first three of which bear my signature in the margin for the
purpose of identification this
day of
2/9
(SEAL)
P, 4
Signed, sealed, published and declared by the above-named
testator as and for his last will and testament in our presence,
who in his presence, at his request and in the presence of each
other have hereunto set our hands as attesting witnesses.
A..A. �i�= o,� 7 i °4V1 QLD I C�C:L C�l Vin tr t 00A
We, Jerry W. Fickes, /� �-r'�� and
��✓ the testator 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 testator signed and executed the instrument as
his last will and testament and that he executed it as his free and
voluntary act for the purposes therein expressed and that each of
the witnesses, in the presence and hearing of the said testator
signed the will as witnesses and to the best of their knowledge
said signer was at that time eighteen years of age or older, of
sound mind and under no constraint or undue influence.
T stator
Wl ness
f
WitAess
Page 5
e ,
Subscribed, sworn to and acknowledged
before me by the above-named signer and
subscribed and sworn to before me by the
above-name itnesses this day of
2
a
NNpp�_.�
CONiMublic
ONWEALT OF PENNSYLVANIA
Notarial Seal
Carin L Walter, Notary Public
Chambersburg Bora, Franklin County
My Commission Expires May 13,2017
Page 6
ORRSTOWN
BANK
A Tradition of ExcelLence
May 15,2015
Zullinger--Davis.
14 N Main St Suite 200
Chambersburg, PA 17201
Fax:717-264-1884
Re: Estate of Jerry W Fickes
Social Security Number 186-34-0357
Date of Death 02/13/15
IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD THE
FOLLOWING ACCOUNT WITH ORRSTOWN BANK:
Savings Account
Account No- 703005394
Account Type- Statement Savings
Account Title- Jerry W Fickes
Date Opened- 02/02/2010
Joint Account(nameldate) No
Balance- $15,069.01
Accrued Interest $2.85
Best Regards,
0
Carmen R Jones
Deposit Processing Specialist
i
2695 Philadelphia Avenue• Chambersburg,PA 17201
I----.
Q MBTBank
499 Mitchell Road,Millsbor4DE 19966 Records Management
Phone 888-502-4349
F ax (302)934-2955
o f�� May 27,2015
Law Offices of Zullinger-Davis '015
20
20 East Burd Street
P.O.Box 40
Shippensburg,PA 17257
Re: Estate of: Jerry W Fickes
Social Security: 186-34-0357
Date of Death: February 13,2015
Dear Sir or Madam:
Per your inquiry on May 19,2015,please be advised that at the time of death,the above-named decedent
had on deposit this bank the following:
1. Type of Account Checking
Account Number 950293679
Ownership(Names of) Jerry W Fickes
Opening Date 07/30/1999
Balance on Date of Death $3,285.94
Accrued Interest $ .02
Total $3,285.96
2. Type of Account Savings
Account Number 15004230485771
Ownership(Names of) Jeny W Fickes
Mona A Fickes
Opening Date 11/02/2012
Balance on Date of Death $318.48
Accrued Interest $ .00
Total $318.48
For any additional information on the above accounts, including ownership and any changes, closures
and/or reimbursement of funds,please call Walnut Bottom Branch at 717-532-2414
We were unable to locate any safe deposit box for the above-mentioned decedent.
This letter does not include any accounts in which the deceased may have been listed as Power of Attorney,
Custodian of Uniform Transfers,Representative Payee,or Trustee under a Written Agreement.
Sincerely,
Tomara Williams
Records Management
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CATOCTIN MOUNTAIN TRAINS & HOBBIES ❑
MTH ELECTRIC TRAINS
LIONEL TRAINS, SUY - SELL - TRADE - REPAIR
Paul & Marcia Johnson • 301-271-5491 • 30t=694-833r • www.cmtrains.com • trainspj@aol.com
Three West Main Street, Thurmont, Maryland 21788
May 28, 2015 ✓U/`/��?
Mrs.Mona A. Fickes 0
624 Brad Street
Shippensburg, PA 17257
Dear Mrs. Fickes:
This letter is to inform you that I have completed the appraisal of your late husband's model train
collection. But first I would want to furnish you with my credentials.
I have been involved with the model train hobby for forty-five years. I have been a member of the Train
Collectors Association for forty years. I owned and operated Catoctin Mountain Trains and Hobbies for
twenty-five years. This business was based exclusively for the model train enthusiast for collecting and
operating O gauge model trains. We sold both antique and modern models all of which Mr.Fickes has in
his extensive collection. 1 have had the occasion to purchase,sell and appraise model trains for the past
forty—five years. Generally, I would grade the overall collection as excellent to like new condition.
Ninety seven percent of the collection has the original boxes along with the paperwork that would have
been included with the piece. Most pieces were run at one time or another but the overall original
condition is stili intact.
The appraisal for the collection totals$81,385. This number is based on what I feel is a fair market value
for each individual piece whether it was sold at a train show,sold at auction or advertised in a model
train periodical.
If you have any questions please do not hesitate to contact me. Thank you for the opportunity to assist
you with this collection. It is one of the finest and largest collections I have had the pleasure of seeing.
Sincerely Yours,
ePauIJ nson
.Q,�S -►
EMAILED
5Ar7YnQ02 1P 002.08°
RECORDED OFFICE 4F 4001716769 JUL 01 2015
REGISTER CFWILLS FROM ZiPCODE17201
?01S �it!L 6 Pit 3 04
CLERK OF
ORPHANS'
CUMBERLAND P
Zullinger-Davis, PC
14 North Main Street
Shite 200
Chambersburg, PA 17201
TOO
j Register of Wills
Cumberland County Courthouse
I Courthouse Square
Carlisle, PA 17013
LAW OFFICES of
ZU- L-L
PROFESSIONAL CORPORATION
SUZANNE M. TRINH JOEL R.ZULLINGER HAMILTON C.DAVIS
strinh@zullinger-davis.com izulliiiger@zullinger-davis.com hdavis@zullinizer-davis.com
Managing Shareholder Of Counsel Of Counsel
14 North Main Street,Suite 200 20 East Burd Street,P.O.Box 40
Chambersburg,PA 17201 Shippensburg,PA 17257
717-264-6029 717-532-5713
717-264-1884(FAX) 717-530-5222(FAX)
June 30, 2015
Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle,PA 17013
Dear Register:
RE: Estate of Jerry W. Fickes
File No. 21-15-0488
Enclosed for filing in your office is an original and one copy of the PA Inheritance
Tax Return for the above estate. There is no inheritance tax due with the filing.
Also enclosed is check payable to Register of Wills in the amount of $150.00,
representing payment of the additional probate fee. Please direct any questions to my
Chambersburg office. Thank you.
t
Very truly yours,
o R. Zullin e
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Encls.
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