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Home My WebLink About08-21-15 J pennsy�vania 15 0 5 618 4 0 3 . DEPARTMENTOFREVEN�X(03-14) REV-1500 OFFICIAL USE ONLY Bureau of Individual Taxes Counry code Year File Number Po Box 2so6o� INHERITANCE TAX RETURN Harrisburq, PA 17128-0601 RESIDENT DECEDENT 21 15 U 2 9 9 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 02 26 2015 05 05 1934 DecedenYs Last Name Suffix DecedenYs First Name MI HEBERLIG EDGAR S (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M� HEBERLIG JUDITH A THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW � 1. Original Return � 2. Supplemental Return � 3. Remainder Return(date of death prior to 12-13-82) � q, 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) � 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 IVO V OTTO III 717 243 3341 First Line of Address 10 EAST HIGH STREET Second Line of Address City or Post Office State ZIP Code CARLISLE PA 17013 '�Y Correspondent's email address: �otto martsonlaw.com � � -a v-+ =J r� REGIST$t WILLS U$$�NLY-� � C� � C� '.� � � � . !1J REGISTER OF WILIS USE ONLY �� ^" r? ` { �':3 DATE FILED MMDDYYYY -. - �� N ;� � a > _ ..-.� �L7 -�� "`I _. � , �� : �'� DATE-FILED STAI� " rr� r') �'� � � Side 1 �� I..� 1505618403 15U5618403 � �� J 1505618411 REV-1500 EX DecedenYs Social Security Number DecedenYs Name: Heberlig, Edgar S. RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................. 2. 1,0 8 0 • 0 0 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. 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. 1,0 8❑ • 0 0 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 1,0 8 0 • 0 0 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. 1,0 8 0 • 0❑ 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 1,0 8 0 •0 0 15. 0 •0 0 16. Amount of Line 14 taxable at lineal rate X .045 0 • 0 0 16. 0 •0 0 17. Amount of Line 14 taxable at sibling rate X.12 0 •0 0 ��• 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 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. SICpNATU �OF f�&ON SP NSIB FORFI�X ETURN �udith A. Heberlig � 2� ,�--��ATE ,J �.{� � ADDRESS 20011Aount ck Road, Newville, PA 17241 SIGNATU;�PR RER HER THAN REPRESENTATIVE IVO V. OttO III C �l /�- DATE D ADDRESS 10 East High Street, Carlisle, PA � I II�III II��I�IIII III�IiIIII�Ilil II�II IIIII III�I IIIII II�I IIII Side 2 1505618411 � REV-1500 EX Page 3 File Number 21-15-0299 Decedent's Complete Address: DECEDENT'S NAME Heberlig, Edgar S. STREET ADDRESS 200 Mount Rock Road CITY STATE ZIP Newville PA 17241 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 +B) (2) 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) �.�� Make Check Pa able 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:............................................................................... � ❑❑ b. retain the right to designate who shall use the property transferred or its income:.................................. c. retain a reversionary interest;or............................................................................................................... d. receive the promise for life of either payments,benefits or care?............................................................ ❑ ❑ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without ❑ ❑ receiving adequate consideration?.................................................................................................................... 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ ❑ 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. 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 deaih on or after January 1,1995,ihe 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 exempi a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax retum 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 decedents 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)]. 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-1503 EX+(OS-12) SCHEDULE B pennsylvania STOCKS & BONDS DEPARTMENT OFREVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Heberlig, Edgar S. 21-15-0299 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 108 shares of Cumberland Valley Cooperative Association 10 1,080.00 TOTAL(Also enter on Line 2, Recapitulation) 1,080.00 (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 B(Rev.08-12) REV-1511 EX+(08-13) pennsylvania SCHEDULE H DEPARTMENTOFREVENUE FUNERAL EXPENSES AND RESIDENTDEC D NTTURN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Heberlig, Edgar S. 21-15-0299 DecedenYs debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT q. FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(s)Commission Paid Waived z. Attorney's Fees 3, Family Exemption: (If decedenYs address is not the same as claimanYs,attach explanation) Claimant Street Address City State Zip Relationshio of Claimant to Decedent 4. Probate Fees 5. AccountanYs Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs TOTAL(Also enter on line 9, Recapitulation) Copyright(c)2013 form software only The Lackner Group,inc. Form PA-1500 Schedule H(Rev.08-13) REV-1513 EX+�01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Heberli , Ed ar S. 21-15-0299 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT �Words) ($$$) I� TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116 a 1.2 1 Judith A. Heberlig Spouse One hundred 1,080.00 200 Mount Rock Road percent of Newville, PA 17241 residue Tota I 1,080.00 Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet,as a ro riate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11 -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) Cumberland Valley Cooperative Association 908 Mt. Rock Road �55 ST,,R,S 717-532-2197 PO BOx 350 ��G.. ti��F 800-488-2197 Shippensburg, PA 17257 �.� FAX: 717-532-4353 � .: ,�: � iI August 3, 2015 Dena S. Brumbaugh Estates Paralegal Martson Law Offices 10 East High Street Carlisle, Pa. 17013 Re: Edgar S. Heberlig Estate Dear Ms. Brumbaugh: There being no active market for Cumberland Valley Cooperative shares, there is noreliable way to establish a value other than Par Value on the shares. Therefore, we have always redeemed shares at $10 per share. If Judith Heberlig wants to liquidate the share, which is what we would recommend, she should endorse the certificates on the back and send them to us. Since we already have the death certificate and the Short Certificate, that is the only additional information we need. Cooperatively, �!C/�-� .L'� ,�/':X^-ry-�� Merle D. Harnish, Treasur•er SC��U� ��