HomeMy WebLinkAbout08-03-15 Jpennsylvania 1505618403
DEPARTMENT OF""IX
(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 1168
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
11 29 2014 12 24 1920
Decedent's Last Name Suffix Decedent's First Name MI
MARKLE LLOYD J
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name MI
MARKLE RUTH N
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
R1. Original Return ❑ 2. Supplemental Return 3. Remainder Return(date of death
prior to 12-13-82)
❑ 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)
❑X 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.)
F10. Litigation Proceeds Received 11. Non-Probate Transferee Return 12. Deferral/Election of Spousal Trusts
(Schedule F and G Assets Only)
FJ13. Business Assets 0 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 C SAIDIS (717) 243 6222
First Line of Address
26 W HIGH STREET
Second Line of Address
City or Post Office State ZIP Code ,
c7 rn
CARLISLE PA 17013 � p
Correspondent's email address: rsaidis(&_ssr-attorneys.com
rb r � rn
REGISTEI;.OF`�yILLS US LY
{�y r: C:) CD
REGISTER OF WILLS USE ONLY p r -1 n
DATE FILED MMDDYYYY CD -ry :3
t"' M
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-t CD
y ii cn
DATE FILED STAMP
Side 1
I IIIIII IIIII IIIII IIIII I III II II IIIII IIIII ILII IIIII IIII III
1505618403 1505618403
15DS618411
REV-1500 EX
Decedent's SoWal Security Number
Decedent's Name: Markle,Lloyd J.
RECAPITULATION
1. Real Estate(Schedule A)........................................................................ ...... 1
2. Stocks and Bonds(Schedule 8)........................................................................... 2.
3. Closely Held Corporation,Partnership or Sola-Proprletorshlp(Schedule C)......... 3.
4. Mortgages and Notes Receivable(Schedule D).................................................... 4,
6. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E).......... 5. 5511791-917
6. Jointly Owned Property(Schedule F) E] Separate Billing Requested............ 6. 181232-315
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G) [] Separate Billing Requested............ 7.
8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 73,412- 32
9, Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 41716-74
10, Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10, 31-06
11. Total Deductions(total Lines 9 and 10).............................................................. 11, 4,747-80
12, Not Value of Estate(Line 8 minus Una 11).......................................................... 12. 68-v664 -52
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J)............................................... 13.
14. Not Value Subject to Tax(Line 12 minus Una 13)............................................... 14. 68,664-52
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 68,664. 52 15. 0.00
16, Amount of Line 14 taxable
at lineal rate X .045 11- 1111 16, 11-111)
17. Amount of Line 14 taxable
at sibling rate X.12 13-130 17. 0.1111
116, Amount of Line 14 taxable
at collateral rate X.15 0-(10 18. 0-00
19, TAX DUE..............-................................ ........................................................... 19. 0.00
20. FILL IN THE OVAL IF YOU ARE REQUESTING'A REFUND OF AN OVERPAYMENT ❑
Under panafts 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 Ming the return Is based on all Information of which preparer has
any knowledge.
SIGNAT(�P 11SQ7=FILING RETURN Judy N. Reist DATE
ADDRESS U
1923 Nic u ri Findlay,OH 45840
OF Py
'0 TE
SIGN, MERTHAN REPRESENTATIVE Robert C.Saidis
V
AKRIESS
Street,Carlisle,PA
11111111111)�IIII 111111111111111111111111111111111111111111 Side 2
1505616411 1505616411
REV-1500 EX Page 3 File Number 21-14-1168
Decedent's Complete Address:
DECEDENT'S NAME
Markle, Lloyd J.
STREET ADDRESS
801 North Hanover Street
CITY STATE ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 0.00
2. Credits/Payments
A. Prior Payments
B. Discount 0.00
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. (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) 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;............................................................................... ❑ ❑x
b. retain the right to designate who shall use the property transferred or its income:.................................. ❑ ❑x
c. 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?.................................................................................................................... ❑ ❑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 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 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)
SCHEDULE E
pennsylvania CASH, BANK DEPOSITS, & MISC.
DEPARTMENT OF REVENUE PERSONAL PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Markle, Lloyd J. 21-14-1168
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survivorship must be disclosed on schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 PNC Bank Savings Account No.5113282959-See attached letter from PNC Bank dated 55,047.03
February 2,2015
2 Refund from Highmark for health insurance premium 132.94
TOTAL(Also enter on Line 5, Recapitulation) 55,179.97
(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 E(Rev.08-12)
02-02-2015 10:24 FROHAIDIS SULLIVAN AND ROGERS +TIT 612 5905 T-656 P.001/001 F-120
February 2,2015
Robert C Saitlis
Atto mey At Law
26 W Mgh Street
i Carlisle IPA 17013 j
RE: Lloyd J Markle
I
SSN: i
DOD: 11-29-2014
' I
Dear Mr. Saidis:
► In mponse tD your recluest for Daft o f Dea&(DOD)balanv,es for the customr noted above 'our
records show the following: ;
Chec>xfn;g Accowat
A ccount#5001062767 Established:06-26-1998
LLO'Y'D 1 MAR1'].E
RM N MARKLE
;DOD balance: S 36,464.60+0.09 aer rued imterea
Snviup A.ccomat I
.4ccount4 5113282959 Estsbl6hed:06-30-2011
LLOYD]MARK).E
j DOD balance: S 55,044,66+2.37 acc rued"wrest
l'lewo note that ft office provides date c f deadh balances for deposit accounts W.S,CDs,Checlaug and
ravings). We do not process Any Lnne lal transavtiom or pn►wi&smtemens, X(yau meed assisMum wrtb
Imy of throe item,please cat 1488--1?NC BANS(1-888-762-2.2 65)or stop by your local PNC Bank brWich
office.
i
Sincerely,
National.Financial Services Centex
t PNC Baak,'NNA Member FDIC
1
;."his tnersage is intended for the we oj'the Wividual or ewV to which it fs ad&essed and may
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contain information that isprivtleged, -,on
fidontial and exer4pr from disclosure under applicable 4m.
! ,f rhg reorder of this message is not the intend recipient or the employee or again respomihie for
delivering this message to the baendec recrpimt,you are he reby noticed thm any d8ueminaHor,,
cftstribution or c+op*g of thi4`eommur,icazzons is sirictly,pn)hibited. If you have rece.'ved[his
communication in error,please not fy;roe im>rmedia[e1y by reoly or by telephone ar 806-762-17?5 and
immediately destroy this faxed doczrmeV.
i
r
Rev-1509 EX+(01-10)
pennsylvania SCHEDULE F
DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Markle, Lloyd J. 21-14-1168
If an asset was made joint within one year of the decedent's date of death,it must be reported on schedule G.
SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Ruth N. Markle Church of God Home Spouse
Carlisle, PA 17013
B.
C.
JOINTLY OWNED PROPERTY:
DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM LETTER DATE VALUE OF
FOR JOIN MADE (NCLUDE NAME OF NUMBER OR IIMILARrANCIAL IDENTIFYING(TUTION AND BANK ACCOUNT NUM ER.ATTACH DEED FOR DATE OF DEATH DECD'S DECE DECEDENTS INTERESTNUMBER TENANT JOINT JOINTLY-HELD REAL ESTATE. VALUE OF ASSE INTEREST
1 A 06/26/1998 PNC Bank Checking Account No. 36,464.69 50.000% 18,232.35
5001062767-See attached letter from PNC
Bank dated February 2,2015
TOTAL(Also enter on Line 6, Recapitulation) 18,232.35
(If more space is needed,additional pages of the same size)
Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule F(Rev.01-10)
REV-1511 EX+(08-13) - SCHEDULE H
pennsylvania
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX
RESIDENT DECEDENT RETURN ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Markle, Lloyd J. 21-14-1168
Decedent's debts must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s)attached 1,203.24
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zio
Year(s)Commission Paid
2, Attorney's Fees Saidis, Sullivan & Rogers 3,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation)
Claimant
Street Address
City State Zio
RelationshiD of Claimant to Decedent
4. Probate Fees 325.50
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 188.00
See continuation schedule(s)attached
TOTAL(Also enter on line 9, Recapitulation) 4,716.74
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
Markle, Lloyd J. 21-14-1168
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Expenses
1 Bradley Moore-clergy honorarium 150.00
2 College First Church of God-bulletins 30.00
3 Cremation Society of PA 673.24
4 Elaine Shughart-organist honorarium 100.00
5 First Church of God-lunch 250.00
H-A 1,203.24
Other Administrative Costs
6 Cumberland Law Journal 75.00
7 The News-Chronicle Co. -Advertise letters 113.00
H-137 188.00
Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98)
Rev-1512 EX+(12.12)
SCHEDULE 1
pennsylvania DEBTS OF DECEDENT,
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Markle, Lloyd J. 21-14-1168
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 Veterans Administration-medication 31.06
TOTAL(Also enter on Line 10, Recapitulation) 31.06
(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-1513 EX+(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Markle, Lloyd J. 21-14-1168
NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$)
Do of List Trustee(s)
ITAXABLE DISTRIBUTIONS (include outright spousal
distributions,and transfers
under Sec.91 16 a 1.2
Ruth N. Markle Spouse 100% residue of
Church of God Home estate
801 North Hanover Street
Carlisle, PA 17013
Total
Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate.
NON-TAXABLE DISTRIBUTIONS:
IIe 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
Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10)
LAST WILL AND TESTAMENT
OF
LLOYD J. MARKLE
I, Lloyd J. Markle, of Carlisle, Cumberland County,
Pennsylvania, being of sound and disposing mind, memory and
understanding, do hereby make, publish and declare this as and
E
fox my Last Will and Testament, hereby revoking all other Wills j
f
and Codicils heretofore made by me.
FIRST
i
I direct the payment of my just debts and expenses of my
last illness and funeral from my estate as soon after my death
as conveniently may be done. `
Further, I direct that my body be cremated and that my
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remains be disposed of as my personal representative shall deem
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appropriate.
SECOND
Law Offices of
Saidis I give, devise and bequeath all the rest, residue and
t i
Sullivan remainder of my estate to my beloved wife, Ruth N. Markle,
& Rogers
2GWest Hh Strce
C013t absolutely and in fee simple if she .survives me by thirty (30)
'
Carlisle,PAA17013
t
i
days .
Initial
f j
THIRD
In the event that my wife, Ruth N. Markle, fails to survive
me by thirty (30) days, then I give, devise and bequeath all the
rest, residue and remainder of my estate in the percentages set
forth below:
A. One-third (1/3) to my daughter, Betty L. Wheeler, per
stirpes;
B. One-third (1/3) to my daughter, Judy N. Reist, per
stirpes;
C. One-sixth (1/6) to my granddaughter, Heather Negley,
per stirpes; and
D. One-sixth (1/6) to my granddaughter, Jessica Duggan,
z
per stirpes.
FOURTH
In the event any of my beneficiaries, have not attained
the age of twenty-two (22) years, then that beneficiary' s share
shall be held by his or her custodian under the Pennsylvania
Uniform Transfers to Minors Act until the beneficiary attains
i
the age of twenty-two (22) years.
Law Officos of j
Saidis FIFTH j
suffiVa u
I direct that any and all inheritance, estate, and transfer
& Rogers
26 West High et
Carlisle,P 17013 taxes imposed upon my estate passing under this Will or
otherwise shall be paid out of the principal of my residuary
i !
i. estate.
4 ,
Initial 2
i
SIXTH
In addition to the powers conferred by law, I authorize any
personal representative, trustee or guardian acting under this
instrument, in their absolute discretion:
A. To retain in the form received, or to sell either
at public or private sale any real or personal property;
B. To exercise any options to subscribe for stocks,
bonds, or other investments;
C. To join in any plan of lease, mortgage,
consolidation, exchange, reorganization or foreclosure of
any corporation in which my estate or any trust may hold
stocks, .bonds or other securities;
D. To sell, transfer, convey, mortgage, pledge, lease i
or exchange any property, real or personal, which at any
r
time may form part of my estate, for the payment of debts
or taxes, or for any purpose of administration or
distribution, for such prices and upon such terms as my i
personal representative, in their sole discretion, may deem '
i
wise, and to execute and deliver deeds of conveyance or I,
Law Offices of
Saidis
transfer thereof; j
Sullivan E. To make settlements and compromises on such terms
_ & Rogers -
i
26 West High Street as my personal representative in their sole discretion may i
Carlisle,PA 17013
i
deem wise without the necessity of obtaining any court
approval thereof;
Initial 3
s
F. To make distribution hereunder either in cash or
kind, as my personal representative in their discretion may
deem wise..
SEVENTH
I do hereby nominate, constitute and appoint my
daughters, Betty L. Wheeler, Judy N. Reist and Glenda L. Krall,
to act as Co-Executors, provided however if any Co-Executor is
unwilling or unable to serve, the surviving Co-Executors shall
serve as Co-Executors of this my Last Will and Testament.
EIGHTH
1 direct that no personal representative, guardian, trustee
I
or other fiduciary appointed under this instrument shall be
required to give bond for the faithful performance of their
i
duties in any jurisdiction.
I
IN WITNESS WHEREOF, I, Lloyd J. Markle, have hereunto set
my hand and seal to this my Last Will and Testament, consisting
i
of four typewritten pages, the first three of which bear my
I
initials in the margin for identification, this 23rd day of i
i
i
April, 2013 .
Law Offices of �
Saidis
Sullivan
E
& Rogers _ Lloy WJgMa ..
26 West High Street
Carlisle,PA 17013
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Signed, sealed, published and declared by the above-named '
Lloyd J. Markle, Testator, as and for his Last Will and
Testament in the presence of us, who have hereunto subscribed
our names at his request as witnesses thereto, in the presence
of said T. t for and of each other.
ADDRESS 26 West High Street
Carlisle, PA 17013 l
1
ADDRESS 26 West High Street
Carlisle, PA 17013 ,
r
COMMONWEALTH OF PEN14SYLVANIA �
COUNTY OF CUMBERLAND
e, Lloyd J. Markle, nd
_ I
0the Test for and witnesses, respectively
wh se names are s gned to the foregoing or attached 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 signed willingly and
that executed as his free and voluntary act for the purposes
therein expressed, and that each of the witnesses, in the
presence and hearing of the Testator signed the Will as
i
witnesses and that to the best of their knowledge the Testator
was at the time eighteen (18) or more years of age, of sound
mind and under no constraint or undue influence.
Llo kle
Robeeet C. Saidis ,Witness
c d-z
Law Offices of Ph y lis McCoy r tness
Saidis
I
i
Sullivan i
5ubscril¢'N, sworn to and acknowledged before me by Lloyd J.
& Rogers g Markle, the ata a subsfribed to sw n v _ affirrned to
26WucHigh Street before me by ��Y �� and
�� '
Csrlisle,PA 17013 -- —JU—
witnesses, thi 23 day of April, 20 (/
otary P
NOTA AL EAI,
RENEE L,MU ,Notary Public
5 Carlisle Doro, Cumberland County,PA
My Commission Expires Dec.13,2013
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