HomeMy WebLinkAbout07-27-15 (3) pennsylvania EX(03-14) 1505618148
DEPARTMENT OF REVENUE
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 T O
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
s Last Name Suffix Decedent's First Name MI
STICKEL DONALD L
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE BOXES BELOW
0 1. Original Return 0 2. Supplemental Return Q 3. Remainder Return(date of death
prior to 12-13-82)
Q 4. Agriculture Exemption(date of Q 5. Future Interest Compromise(date of Q 6. Federal Estate Tax Return Required
death on or after 7-1-2012) death after 12-12-82)
0 7. Decedent Died Testate Q 8. Decedent Maintained a Living Trust 0 9. Total Number of Safe Deposit Boxes
(Attach copy of will) (Attach copy of trust.)
Q 10. Litigation Proceeds Received Q 11. Non-Probate Transferee Return Q 12. Deferral/Election of Spousal Trusts
(Schedule F and G Assets Only)
Q 13. Business Assets Q 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
ROBERT G. FREY 171-243-5838
First Line of Address
5 SOUTH HANOVER STREET
Second Line of Address c 7:0 rrn
G � Cr
C__
Cn
City or Post Office State ZIP Code fT'I c_J
rn CD
CARLISLE PA 17013 n --J o
Correspondent's email address: R F R E Y a F R E Y T I L E Y .COM CD
REGISTER OF wILLb USE ON5 r—
C� Un
REGISTER OF WILLS USE ONLY rV
DATE FILED MMDDYYYY
{
DATE FILED STAMP
PLEASE USE ORIGINAL FORM ONLY
Side 1
L 1505618148 1505618148 j
1505618155
REV-1500 EX
Decedent's Social Security Number
Decedent's Name: DONALD L STICKEL
RECAPITULATION
1. Real Estate(Schedule A). . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . .. . . .. . . .. . . . . 1. 0. 00
2. Stocks and Bonds(Schedule B). .. . . . . . . . . . . . .. . . .. . . . . .. . . .. .. ... .. .. .. 2. 0 . 00
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. 18026. 09
6. Jointly Owned Property(Schedule F) =Separate Billing Requested. . . . . . . . 6 0 . 00
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) =Separate Billing Requested. . . . . . . . 7, a. 00
8. Total Gross Assets(total Lines 1 through 7). . . . . . . . .. . . .. .. .. . . .. . . .. . . .. 8. 18026. 09
9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . .. . . .. .. . . . . . . 9. 0 . 00
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1).. . .. . . . . .. .. . . . 10. 0 , 00
11. Total Deductions(total Lines 9 and 10). . . . . . .. . . . . . . . . . . . . .. .. . . .. . . .. . .11. 0 . 00
12. Net Value of Estate(Line 8 minus Line 11).. . . . . . . . . . . .. . . . .. . . .. . . . . . . . . 12. 18026. 09
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J).. . . .. .. . . .. . . . .. . . .. . . . . .13. a. 00
14. Net Value Subject to Tax(Line 12 minus Line 13). .. . . . . .. .. .. . . .. . . . . . . . . 14. 18026. 09
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.0 0
15. 0 . 00
16.Amount of Line 14 taxable
at lineal rate X.0 45 16. 0 .00
17. Amount of Line 14
taxable at sibling rate X . 12 17. 0 . 00
18. Amount of Line 14 taxable
at collateral rate . 15 18026 . 09 18. 2703.91
19. TAX DUE. . . . . .. . . . .. . .. . .. . . . . . . . . .. . . . .. .. .. .. ..... .. . . .. . . . . . . .. 19. 2703 . 91
20. FILL IN THE BOX 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. f�
SIGNATUREON RESPONSIBLE FOR FILING RETURN DATE
ADDRESS �Q Z � 7
445 "C" STREET CARLISLE, PA 17013
SIGNAOF PR A THE HAN MN RESPONSIBLE FOR FILING THE RETURN DATE
Z7 Zvi
ADDRESS
5 SOUTH HANOVER STRr CARLISLE PA 17013
1111111111111111111111111111111111111111111 Side 2
L 1505618155 1505618155 J
REV-1500 EX Page 3 File Number 195-28-0512
Decedent's Complete Address: 21-14-1068
DECEDENT'S NAME
DONALD L STICKEL
STREETADDRESS
801 NORTH HANOVER STREET
CITY STATE 717013
P
CARLISLE PA
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 2703.91
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 box 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) 2703.91
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
c. retain a reversionary interest.................................................................................................................. ❑ 0
d. receive the promise for life of either payments,benefits or care?.......................................................... ❑ Q
2. If death occurred after Dec. 12, 1982,did decedent transfer property within one year of death
without receiving adequate consideration?.................................................................................................. ❑ ❑X
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.
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 172 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+(02-15) SCHEDULE E
pennsylvania CASH, BANK DEPOSITS, & MISC.
DEPARTMENT OFPERSONAL PROPERTY
INHERITANCE TAXAXRETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Donald L Stickel 21-14-1068
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. Lincoln Financial Annuity No. 3527905. Estate was beneficiary. 18,026.09
TOTAL(Also enter on Line 5, Recapitulation) $ 18,026.09
If more space is needed,use additional sheets of paper of the same size.
REV-1510 EX+(02-15) SCHEDULE G
pennsylvania INTER-VIVOS TRANSFERS AND
DEPARTMENT OF REVENUE
INHERRESIDENT
DECEAX DENT
MISC. NON-PROBATE PROPERTY
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Donald L Stickel 21-14-1068
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 INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE
NUMBER THE DATE OF TRANSFER.ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE
1.
TOTAL Also enter on Line 7, Recapitulation)$ 0.00
If more space is needed, use additional sheets of paper of the same size.
REV-1513 EX+(02-15)
Pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Donald L Stickel 21-14-1068
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).]
Krista Uplinger
1 445"C"STREET, CARLISLE, PA 17013 Niece 100%of the Residue
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. $
0.00
If more space is needed,use additional sheets of paper of the same size.
LAST WILL AND TESTAMENT
Or
DONALD L.STICKEL
1, DONALD L. STICKEL, unmarried man, of the Borough of Carlisle, Cumberland
County, Pennsylvania(mailing address: 923 North West Street, Carlisle, PA 17013), being of
sound and disposing mind, memory, and understanding, do hcrcby make, publish, and declare
this as and for illy Last Will and Testament, hereby revoking and making; void any and all Wills
or Revocable Living Trusts executed by me at any time heretofore made.
1. 1 direct my hercinal'ter named Executor to pay all of my debts to which I atn bound
and rltc expenses of my funeral,last iihtcss, and of the administration of illy estate as soon after
my death as may be found convcnicnt to do so.
2. 1 declare that 1 ant tmmarricd,and that 1 have no children.
3. All tate rest, residue, and remainder of illy estate, real, personal, or mixed, and
wheresoever the same may be situate, I givc,devise,and bequeath in equal shares,one share for
my sister, Betty S. Andrews, her heirs and assigns,and one share for my niece,Krista Uplinger,
her heirs and assigns. Should either of the aforesaid individuals predecease me, the share that
she would otherwise have received shall lapse and be added to the remaining share. Should both
of the aforcmcntioncd persons predecease nte, then (lie residue shall be divided evenly between
their spouses,John Andrews and Randy Uplinger,or survivor of them,and if both of them shall
also predecease me,the residue shall be distributed to the Pennsylvania Special Olympics.
4. I hereby nominate, constitute, and appoint my sister, Betty S. Andrews,as Executrix
of this my Last Will and Testament, but should lie predecease me or Gail to qualify,then in such
event I nominatc, constitute, and appoint my niece, Krista Uplinger, as Executrix,and I further
direct that neither of them shall be required to post any bond to secure the faithful performance
of her duties in the Commonwealth of Pennsylvania or in any other jurisdiction.
5. In addition to the ponos conl"crred bylaw,my ltercin named E-xecutors and Trustces
are empowered:
a. To invest any part of lite trust corpus in such securities, investments, or other
property as may be decmed advisable and proper, irrespective of whether the same are
authorized for the investment of trust funds tinder the laws of any governing jurisdiction.
b. With respect to any corporation,the stocks, bonds,or other securities of which
may be held, to vote in person or by proxy on any shares of stock; to consent to the
merger, consolidation or reorgani•ralion of such corporations; to consent to the leasing,
mortgaging, or sale of the property of any such corporations; to make any surrender,
exchange or substitution of such stocks, bonds, or other securities as an incident to the
merger, consolidation or reorganization of such corporations; to pay all assessments,
subscriptions and other sums of money which may be dectned wise and expedient for the
protection and maintenance of the proportionate interest of the investment in such
corporations', to exercise any option or privilege which may be conferred upon the
holders of` such stocks, bonds, or other securities of such corporations either for the
conversion of the samc into other securities or for the purchase of additional securities,
and to make any and all necessary payments which may be required in connection
therewith, and generally to have and exercise as to all such stocks, bonds, and outer
securities,the powers of an individual owner who is under trust obligation.
c. To hold the trust corpus in one or more consolidated funds in which separate
shares shall have undivided interests.
d. To sell at public or private sale for cash or upon credit,or partly for cash and
partly on credit,and upon such terms and conditions as shall be deemed proper,any part
or parts of the trust estate, and no purchaser at any such sale shall be bound to inquire
into the expcdicncy or propriety of any such sale or to sec to the application of the
purchase money arising therefrom.
Page 1 of 2 pages
c. To keep on hand and uninvested such moneys as may be deemed proper and
for such period as may be found expedient.
f.To compromise, settle,or arbitrate any claim or demand in favor of or against
the trust estate.
g. And authorized in the discharge of fiduciary duties, to employ counsel and to
determine and to pay such counsel reasonable compensation which shall be charged
against the principal or income of the trust fund,and shall further be entitled to charge
against the principal or income such other reasonable expenses and charges as may be
necessary and proper to incur for the proper discharge of fiduciary duties and for the
proper management and administration of the trust estate.
h. In making any division of property into shares for the purpose of any
distribution thereof' directed by the provisions of the trust, to make such division or
distribution, either in cash or in kind, or partly in cash and partly in kind, as shall be
dccmcd most expedient,and in making any division or distribution in kind may allot any
specific security or property or any undivided interest therein to any one or marc of such
shares, and to than end may appraise any or all of the property so to be allotted and the
judgment as to the propriety of such allotment and as to the relative value for purposes of
distribution of the securities or property so allotted shall be final and conclusive upon all
persons interested in the trust or in the division or distribution thereof.
i. Authorized to register any shares of stock or other assets of any trust in their own
names or in the name of a nominee.
IN WITNESS WHEREOF, I have hereunto set lily hand and seal to this my Last Will
and Tcstament written on 2 pages,this 9"' day of June,2011,
a,, / A (SEAL)
DONALD L.STICKEL
Signed, sealed, published and declared, by DONALD L. STICKEL, the Testator above
named, 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 subscribed our names tvs attesting
witnesses.
11 AID
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