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HomeMy WebLinkAbout08-25-15 .�.1 1505618601 4W4647 3.000 Pennsylvania OEPA ENT OFREVENUE Ix(03-14)(TP) REV-1500 OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN rn1 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 12232014 05221927 Decedent's Last Name Suffix Decedent's First Name MI KOESTER IRENE M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Ml THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ❑X 1. Original Return ❑ 2. Supplemental Return ❑ 3. Remainder Return(date of death prior to 12-13-82) ❑ 4.Agriculture 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) 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.) ❑ 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 MAUREEN SMITH 717-766-1430 First Line of Address 407 DARLA ROAD Second Line of Address City or Post Office State ZIP Code MECHANICSBURG PA 17055 Correspondents email address: REGISTER OF WILLS USE ONLY REGISTER OF WILLS USE ONLY DATE FILED MMDDYYYY C7 �' C cj"l To M t t ? C�) DATE FILErD�STAM R'> L7 c ) .-O un ;-0 c PLEASE USE ORIGINAL FORM ONLY Side 1 C.) r CD Cn' CD IIIIIIIIIIIIIIIIII'IIIIIIIIIIIIIIIIIIIIIIIIIIII'llllll'III�I 1505618601 1505618601 J 1505618619 REV-1500 EX(TP) Decedent's Social Security Number Decedent's NameIR ENE M KOESTER RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 120000. 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. 6604. 75 6. Jointly Owned Property(Schedule F) 1-1 Separate Billing Requested. . . . . .6. 51333. 22 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) F-1 Separate Billing Requested. . . . . .7. 43597. 86 8. Total Gross Assets(total Lines 1 through 7). . . . . . . . . . . . . . . . . . . 8. 221535. 83 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9. 30716. 37 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1) . . . . . . . . . 10. 76343. 90 11. Total Deductions(total Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . 11. 107060. 27 12. Net Value of Estate(Line 8 minus Line 11). . . . . . . . . . . . . . . . . . . 12. 114475. 56 13. Charitable and Governmental Bequests/See.9113 Trusts for which an election to tax has not been made(Schedule J) . . . . . . . . . . . . . . . 13. 0. 00 14- Net Value Subject to Tax(Line 12 minus Line 13). . . . . . . . . . . . . . . 14. 114475. 56 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. 00 15. 0. 00 16. Amount of Line 14 xable at lineal rate -.0 � 114475. 56 16. 5151. 40 17- Amount of Line 14 taxable at sibling rate X.12 0. 00 17. 0. 00 18- Amount of Line 14 taxable at collateral rate X.15 0. 00 18. 0. 00 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 5151. 40 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT El 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 person responsible for filling the return is based on all information of which preparer has any knowledge. SIM1JEE OF PERSO�N RE RFI RETURN )PONSISLE FOR/ADDRESS 407 Dala Road, Mechanicsburg, PA 17055 SIGNATUREPAR R&Ef ER THAN RESPONSIBLE FOR FILING THE RETURN DATE ,. ADDRESS 235 St. Char/es dly, Suite 250, York, PA 17402 k1111 11111111111111111111111111111111111111 Side 2 505618619 1505618619 4W4648 5.000 newa00ox(TP) Page u File Number 2015-00008 Decedent's Complete Address: DECEDENTS NAME 4705B CHARLES ROAD CITY STATE ZIP MECHANICSBURG PA 17050 Tax Payments and Credits: 1� Tax Due(Page 2,Line 1g> (1} 5151. 2. A.Prior Payments B.Discount 0. (See instructions.) Total Credits(A+B) (2) 1950. o. |moem (3) 0. 4. |fLine 2iagreater than Line 1 +Line o'enter the difference.This|othe OVERPAYMENT. Fill inoval vnPage u.Line uou`request urefund. («) 0. S. If Line I +Line 3 is greater than Line 2,enter the difference,This is the TAX DUE. (5) 3201. Make check payable to: REGISTER OF WILLS, AGENT. . PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" ITHE APPROPRIATE BLOCKS 1. Did decedent make otransfer and: Yeo No a. retain the use orincome vfthe property transferred . . ' . . ' , . . ' ' ~ . . ' . . . . . . . . , 'M rX b. retain the right to designate who shall use the property transferred or its income . . . . . . . . . . .F-1 FX u retain areversionary � interest . . _ ^ _ , . ^ . _ . . . , . , . . . , . ^ . . . . . . . . . . . . _ ,�[�� "[� = u. receive the promise for life ofeither payments,henofitsprcare? , . . . . , . . _ , _ _ _ , _ _ ^ . .[l IN 2. Ifdeath occurred after Dec. 12. 1880.did decedent transfer property within one year of death without receiving adequate consideration?~ ' . . ^ ' . ' , ' . ' ' ' . ' . ' ' ' ' . ' ' ' . ' . . , 'F-1 rX 3. Did decedent own an"in trust for"mpayaWe-upm-death bank account msecurity at his or her death?. 4� Did decedent own an individual retirement account,annuity,or other non-probate property,which contains abeneficiary designation? . . ' . . - . . . , . . . . , . . ' , ' . . . . . . . . . , . . . .�� /pTHE ANSWER TO ANY oFTHE ABOVE ouEonowa IS YES, YOU Muer omwpusre mCxsouLE oAwo FILE IT AS PART OF THE esTunm. For dates ofdeath on or after July 1,1994, and before Jan. 1,1995,the tax rate imposed on the net value oftransfersto orforthe use ofthe surviving spouse in3percent[7uRG0e116V$(1.1)(i)]. For dates of death on or after Jan. 1. 1895. the tax rate imposed on the net wome of transfers to orfor the use of the surviving apo"oo is O 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 vfassets any filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates o[death onnrafter July 1,2000: * The tax rate imposed onthe net value nftransfers from adeceased child 21 years ofage oryounger at death morfor the use ofanatural parent, on adoptive parent o,astep-parent ofthe child ioOpercent[72 P�S.O9116(o)(1.2)1. • The tax rate imposed on the net value mtransfers m mfor the use ofthe decedent's lineal beneficiaries is 4.5 percent, except as noted in |re pu§o1/ewW1U • 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)(13)].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-1502 EX+(12-12) pennsylvania SCHEDULEA DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Irene M Koester 2015-00008 All real property owned solely or as a tenant in common must be reported at Mir market value.Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 4705B CHARLES ROAD, MECHANICSBURG, PA 17050 120, 000.00 TOTAL (Also enter on Line 1,Recapitulation.) $ 120, 000.00 If more space is needed, use additional sheets of paper of the same size. REV-1508 EX,,(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS &MISC. INHERITANCE TAX RESIDENT DECEDENTRETURN PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Irene M Koester 2015-00008 Include the proceeds of litigation and the date the proceeds werereceived 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 1, Stonebridge Refund 29. 90 2 CitiMortgage Refund 1,176.95 3 Liberty Mutual Insurance Refund 46.25 4 Veterans Refund 100.00 5 Utilities Refund 45.20 6 Personal Property 1, 073.50 7 Anne Harris Estate Income 3,558.30 8 Settlement Charges Adjustments for items paid by the seller 574 .65 TOTAL(Also enter on line 5,Recapitulation) 6, 604 .75 .—AAAn 4 nOn If more space is needed,use additional sheets of paper of the same size. REV-1509 Ek,(01-10) pennsylvania SCHEDULE DEPARTMENT OF REVENUE INHERITANCE TAX RETURN JOINTLY-OWNED PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Irene M Koester 2015-00008 If an asset became jointly owned within one year of the decedent's date of death,it must be reported on Schedule G. SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A, MAUREEN SMITH 407 DARLA ROAD DAUGHTER MECHANICSBURG, PA 17055-6658 B. C. JOINTLY OWNED PROPERTY: LEITER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FORJOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENTS VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. X PSECU SAVINGS ACCOUNT #15103383 6, 383.18 50.00 3, 191.59 2. A. PSECU SAVINGS ACCOUNT #15103385 87, 656.39 50.00 43,828.20 3. A. PSECU CHECKING ACCOUNT *15103384 8, 626.85 50.00 4,313.43 TOTAL(Also enter on Line 6,Recapitulation) $ 51,333.22 If more space is needed,use additional sheets of paper of the same size. REV-1590 EX+(08-09) SCHEDULE G pennsylvania DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Irene M Koester 2015-00008 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 IWLLIDETFENAME OFTHE TRANSFEREE,THEIR RELATIONSHIP TODECEDENT AND DATE OF DEATH %OFDECUS EXCLUSION TAXABLE NUMBERI TFEDATEOFTRANSFER.ATTACNACOPYOFTHE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST IFAPPUCABLE VALUE 1. Morgan Stanley Account Number 410-037419-00 43,597.86 100.0 43,597.86 Transferee: Maureen Smith Relationship to Decedent: Daughter Date of Transfer: 12/31/2014 TOTAL(Also enter on line 7,Recapitulation)$ 43,597.86 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 Irene M Koester 2015-00008 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t. MALPEZZI FUNERAL HOME EXPENSES — SERVICES, CASKET 12,256. 60 2. FUNERAL LUNCHEON — SNAPPER'S BAR & GRILL 2, 175. 90 3. PATRIOT NEWS — OBITUARY 162.26 B. ADMINISTRATIVE COSTS: I Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP - Year(s)Commission Paid: 2, Attorney Fees: 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: 5. Accountant Fees: 2, 400.00 6. Tax Return Preparer Fees: 7. UTILITIES 1,200.67 8. POSTAGE 96.46 9. INSURANCE 140.25 10. REGISTER OF WILLS 375.50 11. CONDO DUES 330.00 12. SMITH EXTERIOR HOME REPAIRS 2,315.00 13. REAL ESTATE TAXES & HOME MORTGAGE PAYMENTS 1,333.49 14. SETTLEMENT CHARGES 1,484.50 15. FEDERAL & STATE TAXES 1040 6,206.00 16. CUMBERLAND LAW JOURNAL ESTATE NOTICE 75.00 17. MISCELLANEOUS EXPENSE 49.74 18. RESERVE FOR FILING FEE 115.00 TOTAL(Also enter on Line 9,Recapitulation) $ 30,716.37 If more space is needed, use additional sheets of paper of the same size. REV-1612 EX+(12-12) pennsylvania SCHEDULEI DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAY RETURN MORTGAGE LIABILITIES& LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Irene M Koester 2015-00008 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 4705B CHARLES ROAD, MECHANICSBURG, PA 17050 MORTGAGE 76, 343. 90 TOTAL(Also enter on Line 10,Recapitulation) $ 76,343. 90 A%AjAAAW I nnn If more space is needed,insert additional sheets of the same size. _Ij C= C) 3ZITI ZE'. rf) 7,0 _q C-n LAST WILL AND TESTAMENT OF IRENE M. KOESTER r\3 ic/3 40 Cil . I, Irene M.Koester,of Mechanicsburg,Pennsylvania,being of sound mind,memory and understanding,do make and publish this,my Last Will and Testament,hereby revoking all wills and codicils by me at any time heretofore made. ITEM L I direct my Executrix hereinafter named,to pay the expenses of my last illness and funeral expenses from the property passing under this Will as an expense and cost of administering my estate. ITEM 2: All expenses of administering my estate and all inheritance,estate and succession taxes,including interest and penalties payable by reason of my death,which may be assessed or imposed with respect to my estate,of any part thereof,wheresoever situate,whether or not passing under my Will,including the taxable value of all policies of insurance on my life and of all transfers,powers,rights or interests includible in my estate for the purposes of such taxes and duties,shall be paid out of my residuary estate as an expense of administering and with apportionment and s611 not be prorated or charged against any other gifts in this Will or against property not passing under this Will. ITEM 3: If,at the date of my death,I own real property,then I authorize and direct my said Executrix to make public sale of said real property. ' My Executrix is hereby granted sole discretion in the choice of realtor,and in the terms of the sales contract. I hereby further direct my Executrix to distribute the net proceeds,(as determined after payment of expenses,if any, as anticipated in Item 1 and Item 2 herein.),fi-om the sale of said real property unto David H. Koester, Peter J.Koester,William G.Koester,Jonathan H;Koester,Jane A Sarver_Sandra S Darr,Maureen Smith,Patricia A.Letnaunchyn,and John R.Lahey,in equal shares. If any such beneficiary predeceases me,or fails to survive me by thirty(30)days,then such share shall be divided equally by the survivors herein stated. ITEM 4: 1 give,devise and bequeath unto my beloved children,Maureen Smith, Patricia A.Letnaunchyn and John R.Lahey,the rest,residue and remainder of my estate,real, personal and mixed,whatsoever nature and kind and wheresoever situate,share and share alike. If any of my children herein named predecease me or fail to survive me by thirty(30)days,then such share shall be divided equally by my surviving children herein stated. ITEM 5: 1 hereby nominate,constitute and appoint my daughter,Maureen Smith,of Mechanicsburg,PA,to be my Executrix of this my Last Will and Testament. ITEM 6: 1 hereby nominate,constitute and appoint my daughter,Patricia Letnaunchyn,of St Augustine,FL,to be my Contingent Executrix of this my Last Will and Testament. ITEM 7: 1 direct that no personal representative,trustee,guardian or conservator,or any successor,shall be required to give any bond in any jurisdiction,and that.if,notwithstanding this direction,any bond is required by any law,statute or rule of court,no sureties be required, IN WITNESS WHEREOF,I have signed this Will on this day of 72013. F j'S � TESTATRIX Signed,sealed,published and declared by the above Testatrix,as and for the last Will thereof,in the presence of us,who,at the request of and in the presence of her,and in the presence of each other,have hereunto subscribed our names as witnesses thereto. Al itness Address Witness Address COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF �1,t411 (;•�tl L''ll�' I, ,Testatrix,whose name is signed to the attached or foregoing instrument,having been duty qualified according to law,do hereby acknowledge that I signed and executed the instrument as my Last Will;that I signed it willingly;and that I signed it as my free and voluntary act for the purposes therein expressed. TESTATRIX We, ..�c )1f1 ► � -;��u; and ��: 1. 1`)l ,the witnesses whose names are signed to the attached or foregoing instrument,beind duty qualified according to law,do depose and say that we were present and saw the Testatrix sign and execute the _a.,_,, ON- _... �.. a .... t ..,_ .. .. i . t"e!i.,'•.:' — ,f - :. : .............�.nv.S.,.a.},�.f. i - � -... .. t ...v„a ..............?n -. y.« _. ... _ t, . .., ,... "�+-..' - •t -- am-T.:.: .=4{,'0^ y ':r t - i. - - -r- _ REGISTER OF WILLS CERTIFICATE OF CUMBERLAND COUNTY GRANT OF LETTERS PENNSYLVANIA f^ No. 2015-0QQ08 PA No. 21- 15-0008 Estate Of: IRENE M KOESTER !first,middle,Last) Late Of: HAMPDEN TOWNSHIP CUMBERLAND COUNTY Deceased Social Security No: 209-18-9867 WHEREAS, on the 5th day of January 2035 an instrument dated June 4th 2013 was admitted to probate as the .last will of IRENE M KOES TER {First,middle,Last) late of HAMPDEN TOWNSHIP, CUMBERLAND County, who died on the 23rd day of December 2014 and WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, 1, LISA M. GRAYSON, ESQ. Register of Wills in and for CUMBERLAND County, in the- commonwealth of Pennaylvani.a, hereby certify that 1' have .this day granted Letters TESTAMENTARY to: MAUREEN SMITH who has duly qualified as EXECUTORIRIX) and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 5th day of January 2015. 134t Register o , if s t ty REV-1500 - PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF: IRENE M. KOESTER ESTATE DATE OF DEATH: DECEMBER 23, 2014 Prepared for MAUREEN SMITH 407 DARLA ROAD MECHANICSBURG, PA 17055 Prepared by SELIGMAN FRIEDMAN & COMPANY, PC 235 ST CHARLES WAY, SUITE 250 YORK, PA 17402 Balance due 3,201 PLEASE MAKE CHECK PAYABLE TO: Register of Wills Mail or deliver REGISTER OF WILLS the tax returns 1 COURTHOUSE SQUARE, ROOM 1-02 and check (if" ' CARLISLE, PA 17013 applicable) to Return must be filed on or SEPTEMBER 23, 2015 before Special THE ORIGINAL AND ONE COPY OF THE RETURN SHOULD BE FILED. Instructions THE RETURNS SHOULD BE SIGNED AND DATED. YOU WILL ALSO NEED TO SEND A CHECK FOR $15.00 PAYABLE TO REGISTER OF WILLS TO COVER THE FILING FEE. 01/13 REV-1500 - PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF: IRENE M. KOESTER ESTATE DATE OF DEATH: DECEMBER 23, 2014 Prepared for MAUREEN SMITH 407 DARLA ROAD MECHANICSBURG, PA 17055 Prepared by SELIGMAN FRIEDMAN & COMPANY, PC 235 ST CHARLES WAY, SUITE 250 YORK, PA 17402 Balance due 3,201 PLEASE MAKE CHECK PAYABLE TO: Register of Wills Mail or deliver REGISTER OF WILLS the tax returns 1 COURTHOUSE SQUARE, ROOM 1.02 and check (if" � CARLISLE, PA 17013 applicable) to Return must be filed on or SEPTEMBER 23, 2015 before Special THE ORIGINAL AND ONE COPY OF THE RETURN SHOULD BE FILED. Instructions THE RETURNS SHOULD BE SIGNED AND DATED. YOU WILL ALSO NEED TO SEND A CHECK FOR $15.00 PAYABLE TO REGISTER OF WILLS TO COVER THE FILING FEE. 01/13