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Home My WebLink About08-18-15 (3) � 1505616627 3MA64710000 pennsylvania �EPARIMENTOFREV[NUE EX(03-�7)(TP) RL..V-� JOO OFFICIAL USE ONLY Qureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN �� 15 0338 Harrisbur9 PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY DBte Of Eiifth MMDDYYYY 032�207,5 �2D51927, DecedenYs Last Name Suffix DecedenYs First Name MI KINES STUART � (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 FII.L IN APPROPRIATE OVALS BELOW �X� 1. Original Return � 2. Supplemental Retum � 3. Remainder Retum(date of death prior to 12-13-82) �� 4. Agriculture Exemption(date of � 5. Future Interest Compromise(date of � 6. Federal Estate Tax Retum Required death on or after 7-1-2012) death after 1?.-12-82) Cl 7. Decedent Died Testate Cl 8. Decedent Maintained a Liviny Trust � 9. Total Number of Safe Deposit Boxes (Attach copy of will.) (Attach copy of trust.) � 10. Litigation Proceeds f2eceived � 11. Non-Probate Transferee Retum � 12. DeferraU[lection of Spousal Trusts (Schedule f=and G Assets Only) � 13. Eiusiness Assets � 14. Spouse is Sole E3eneficiary (No trust involved) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number First Line of Address Second Line of Address Ciry or Post Office Stale ZIP Code CorrespondcnYs email address: REGISTER OF WILLS USE ONLY REGISTER OF WILLS USF ONLY DATE FILED MMDDYYW � � � � � rn c �-r� �:, p � �7 � G'7 -� G� �n �7 r n, �I� �'; � rJ �._. ;- ; � D TE EICE�;$TAM� � ---- ,_ 'i i :":? ; , -� -,,� --t� r=! � -�� PLEASE USE ORIGINAL FORM QNLY � GD r- n Side 1 � cI1 � � � O I IIII'I IIIII IIIII IIIII�IIII IIIII II'II IIII�IIII�II�II IIII IIII � 1505b],8627 1505618627 � \1 � � 1505618635 REV-1500 EX(7P) DecedenYs Social Security Number oecedent'SName:KINES STUART C 20�-]�0-9603 RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. � • �� 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . 2. Q - �� 3. Closely Held Corporation,Partnership or Sole F'roprietorship(Schedule C), , . , . 3. O • �� 4. Mortgages and Notes Receivable(Schedule D), , , , , , , , , , , , , , , , , , 4. � - 0� 5. Cash, E3ank Deposits and Miscellaneous Personal Property(Schedule E), . , , , , 5. 12 9,�6 2 •8 8 6. Jointly Owned Property(Schedule F) � Separate Billing Requested. . . . . 6. � •�� 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) � Separate Billing Requested. . , . . 7. 9,8 57 • 21 8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . 8. 13 8,9 2 0 • �9 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9. 3,399 • 28 10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule I). . . . . . . . . . 10. 2 6 2 • �� 11. Total Deductions(totai Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . 11. 3,6 6], -2 8 12. Net Value of Estatc(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . 12. ],35,25a • 8], 13. Charitabie and Governmental Bequests/Sec.9113 7rusts for which an election to tax has not been made(Schedule J). . . . . . . . . . . . . . . . 13. 0 •�0 14. Net Value Subject to Tax(t_ine 12 minus Line 13). . . . . . . . . . . . . . . . 14. 13 S,2 58 • 81 TAX CALCULATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers ur��er Sec.9116 (a)(1.2)X.OLJ � • []� 15. � • �0 16. Amount of Line �4�xable at�inea�rate x.o- 1,35,258 • 81 16 6,086 • 65 17. Amount of Line 14 taxable at sibiing rate X.12 0 - 0� 17. 0 • 0 0 18. Amount of Line 14 taxable at collateral rate X.15 � . �[] 18. � • �� 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 6,0 8 6 • b 5 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT � 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. SIG RE F PERSON R PO ISIBLE FOR FILING RETURN DATE i �I�/ ,�+-�..� � S A DRESS � PATRICIA K • LAUBENSTEIN, EXECUTRIX 34�17 BIRCH DRIVE, LEWES, DE 19958 SIGNAIURE OF PREPARER OTHER 7HAN PERSON RESPONSIE31_E FOR FILING THE RETURN DATE ADDRESS i iiiiii iiiii iiiii i iiI iIIii iiii�iiiii i�ii iiiii iiiii iiii iiii S�de z � �5[756 86 5 15�5618635 � 3M464810.000 REV-1500 EX(TP) Page 3 File Number Decedent'sCompleteAddress: 21 1,5 0338 DECEDENTS NAME KINES STUART C STREET ADDRESS MIDDLETON TOWNSHIP CUMBERLAND COUNTY CITY STATE ZIP CARLISLE PA 17015 Tax Payments and Credits: 1. Tax Due(Page 2,�ine�9) (�) 6,0 8 6 • 6 5 2. Credits/Payments A. Prior Payments � - �� B.Discount � • �0 (See instructions.) Total Credits(A+B) (2) 0 • �0 3. Interest (3) � • �� 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. Fiil in oval on Page 2,Line 20 to request a refund. (4) � • �� 5. If Line 1 + Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 6�0 8 6 • 6 5 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ � b. retain the right to designate who shall use the property transferred or its income . . . . . . . . . . . . . . ❑ � c. retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ ❑X d. receive the promise for life of either payments,benefits or care? . . . . . . . . . . . . . . . . . . . . . . ❑ 0 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 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.3 9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedenYs 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. 3M4671 4.000 REV-1508 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENTOF REVENUE CASH, BANK DEPOSITS & MISC. RESIDENTDEC ENTTURN pERSONAL PROPERTY ESTATE OF: FILE NUMBER: Stuart C. Kines 21 15 0338 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. Allstate Insurance Company 17,930.91 annuity account #1153978A. 2 Member's lst Federal Credit Union 17,319.52 savings account #209544-00 3 Member's lst Federal Credit Union 5.00 savings account #520699-00 4 Member's lst Federal Credit Union 2,459.25 investment savings account #209544-05 5 Member's lst Federal Credit Union 17,972. 98 checking account #209544-i1 6 Member's lst Federal Credit Union 53,601.31 checking account #520699-11 7 Member's lst Federal Credit Union 7,311.40 certificate of deposit account #209544-41 8 Member's lst Federal Credit Union 1,037.15 certificate of deposit account #209544-46 9 Member's lst Federal Credit Union 1,599.71 certificate of deposit account #209544-49 10 Member's lst Federal Credit Union 1,139.50 certificate of deposit account #209544-54 11 Member's lst Federal Credit Union 7,645.19 certificate of deposit account #209544-56 12 Member's lst Federal Credit Union 1,040. 96 certificate of deposit account #209544-58 TOTAL(Also enter on line 5,Recapitulation) $ 129,062.88 2wa6Ao 2.000 Ii more space is needed,use additional sheets of paper of the same size. REV-1510EX+(08-09) SCHEDULE G pennsylvania DEPARTMENTOFREVENUE INTER-VIVOS TRANSFERS AND INHERITANCETAXRETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Stuart C. Kines 21 15 0338 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 EXCLUSION TAXABLE ITEM INCLLDETFEN�MEOFTFETRANSFEREE,THEIRRELATIONSHIPTODECEDENTAND DATEOFDEATH %OFDECD�S NUMBE TFf DATEOF TRPJSFFR ATTACHACOPY OF TFE DEED FOR REAL ESTATE VALUE OF ASSET IN�TEREST IF APPLICABLE VALUE � AXA Equitable Life Insurance Company 9,857.21 100.0000 0.00 9,857.21 annuity account #086 502 545. Listed beneficiaries on the account were the decedent's children in equal shares. TOTAL(Also enter on line 7,Recapitulation)$ 9 857.21 If more space is needed,use additional sheets of paper of the same size. 9W46AF 2.000 REV-1511 EX+,o&,3, SCHEDULE H pennsylvania DEPARTMENTOF REVENUE FUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Stuart C. Kines 21 15 0338 DecedenYs debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: � Funeral expenses as follows: 1. Organist - $150.00 2. Funeral Luncheon - $191.38 3. Minsters - $300.00 Total from continuation schedules . . . . . . . . . 726.38 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2. attorneyFees: Law Office of Keith 0. Brenneman, P.C. 1,000.00 3. Family Exemption: (If decedent's address is not the same as claimanYs,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 365.50 5. Accountant Fees: 6. Tau Return Preparer Fees: 7. 1 Cumberland Law Journal advertising Executrix Notice 75.00 2 Register of Wills short certificates 10.00 Total from continuation schedules . . . . . . . . . 1,222.40 TOTAL(Also enter on Line 9,Recapitulation) $ 3 399.28 3W46AG 2.000 If more space is needed, use additionai sheets of paper of the same size. Estate of: Stuart C. Kines 21 15 0338 Schedule H Part 1 (Page 2) Item No. Description Amount 1 4. Memorial Service Coordinator - $85.00 726.38 Total (Carry forward to main schedule) 726.38 Estate of: Stuart C. Kines 21 15 0338 Schedule H Part 7 (Page 2) 3 The Sentinel advertising Executrix Notice 222.40 4 Reserve filing fees, accountant fees and other miscellaneous costs associated with the administration of the decedent's estate 1,000.00 Total (Carry forward to main schedule) 1,222.40 RE�.,S,zEX�"Z_,2, SCHEDULE I pennsylvania DEPARTMENTOF REVENUE DEBTS OF DECEDENT� INHERITANCETAXRETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Stuart C. Kines 21 15 0338 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 � Cumberland Crossing nursing home expenses 115.00 2 Medical expenses physicians fee 147.00 TOTAL(Also enter on Line 10,Recapitulation) $ 262.00 zwasaH z o0o If more space is needed, insert additional sheets of the same size. REV-1513EX+(01-10) SCHEDULE J pennsylvania DEPARTMEt�fTOF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Stuart C. Kines 21 15 0338 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NP�ME 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).] i. Patricia Laubenstein 34017 Birch Drive Lewes, DE 19958 One Quarter of Residue: 33,814.70 Daughter 33,814.70 2 Nancy Gibson Weybridge Condominiums 1838 Highway 35, #B-31 Wall Township, NJ 07719 One Quarter of Residue: 33,814.70 Daughter 33,814.70 EfYTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. �� 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 9W46AI 2.000 If more space is needed, use additional sheets of paper of the same size. Estate of: Stuart C. Kines 21 15 0338 Schedule J Part 1 (Page 2) Item No. Description Relation Amount 3 Susan Fraser 20505 Anndyke Way Germantown, NID 20874 One Quarter of Residue: 33,814.70 Daughter 33,814.70 4 Thomas Kines 250 Penns Cave Road Centre Hall, PA 16828 One Quarter of Residue: 33,814.70 Son 33,814.70 i � � � � ► LAST W1LL ANll TESTAMENT OF .�� Y S1 UAR I'C.KINLS � �s L STUAIZT C. K1NES,of Soutl�Middleton To�vnship,Cumberland Co�u�ty, Penns}'lvania,being of sound aild disposing mind,memory aud understandii�g,clo hereby uril<e,� � publish and declare ihis as and for n1y Last Will aud Testament,hereby re��oking�uld mal<ing void auy and all�vills by me at any Cime heretofore made. 1. I direct that a11 my debts and fimeral eYpenses be paid as soon as practical alier n�y death by my E�ecutriY hereinaPter named. I direct that all taxes that may be assessed as a cousequence of niy cleath shall be paid from my residuary estate as part of tLle expenses of the administration of my estate. 2. All the rest,residue and reniainder of my estate,real,personal an�l mixed,and �vheresoecer the same ma}�be situate,I give,devise and bequeath in equal shares�o m}�children_ NANCY G16SON,PA"I�RICIA LAUBENSTEIN,SUSAN F1ZAS�R aiid"IIIONIAS KINL;S. 3. Sho�ild any of n1y children above named predecease�ne,I direct lhat the share such deceased child would have reeeived llerewlder shall be given to his or her issue surviving me �xr stirpes. 4. I hereby nonlivate,constitute and appoint my daughter,PATK1CiA Ll1UIiLNS�CEIN, as L�ecutrix uncier this�uy°Last Will and Testament. ln the event she shouW predecease nte,fail to qualify�or c�ease to act ii�sueli capacity,I uominate,constitute aiid appoint iuy daugh�er, SUSAN F1ZEISI�R,as LYecutrix ui�der this iny Last Wil1 aud Testament. ; I further direct tl�at uo person secving as Executrix hereunder shall be required to��ost bond to secure the faithful performance of l�er duties in the Comnlom��ealth of Pennsylv�ulia or in LAW OFFlCES SNELBAKERF� BRENNEMAN,P.C. i ai�}�otherjiu�isdiction. IN��l'[TIESS WIIL;RLOF,I have llereunto set my hand and scal to this m}'Last VJill and i Testamenl��i�itten on T«�o(2)pages this 3"�day oEOctober,2003. �✓��C�i�� _(SE�1L) Stuaul C.Kines Signed, sealed,publislied and declared by STUAI�ZT C. KINES,tl�ie�l�estator<ibo��e naiued,as and for l�is Last��ill and Testament,in our presence,who,in his presence,at liis request,and in the presence of eacl�other,have hereunto subscribed our names as at�esting ��vitnesses. �� (Sl��l,j � `� `�'0-'� _ lS1�nL) —�t LAw OFFICES SNEIBAKER F� BRENNEMAN, P.C. 7 ii �� CONIl�IONWEALTH OF'P�NNSYLVANiA) : SS. COUN�I�Y OF CUNIBERLAND ) We,STUAR�C C.KINLS,IU�I"I'EI O. BRENNI�MEIN, L;SQUIRL;and.iANL•J. COONEY. die'I'estator ai��l the��iUlesses,respectively,whose names are sigued to Llie au�lcl�ecl or foregoiug inslrume�nt,beiug lirst duly s�vorn,do hereby declare to the un�ersi��ed autliority thaC tl�e Testatvr sigued aud execuled the instnunent as his Last��'ill aud Testament an�l thal hc llad sigued�villiiigly,aild that he esecuted it as his ti�ee aud volw�tar}�act for U�e purposes Lherein expresseci,aiicl that eacl��of the wiUiesses,it�the presence and]learing of tlle Testator,signed tlic Wi11 as��vituess and that to tlte best of his or her kno�-vledgc the Teslator was at that time ci�htecii vears of age or older,of sound iuind aud w�der i�o constraint or wldue in(luence. --��x C.'. ��,�,_- - Testator (h� � -- ----— . Witness I �� -------_ Wititess Subscribed,s�a�oi�u to aild acicnowledged before me b}�STUART C. KINES,�Cestator,�u�d subscribed and s�vorn�o be.Core ine by KL1TH O. BKENNENIAN, ESQUIIZE anci JANL:.I. � COONEY,��ilnesses,this 3`�da}�o.COctober,2003. � ;'��i ��=�� .�,�:��_��`(�,�._�.�-=--- Nolai}�Public COMtvi4�lW��!TH OF r C1dP18YL\/Af41N � lJotarial5eaf �nw oFFices Si25an L.Malia�-i,IVo�7ry PU�fIC SN E�e n rc E R& DA�tianicsh«rg Boro,C!�mberland Cnunry BRENNEMAN,P.G PJIyCOfT111115'o1011E�if�.�118S��1ov,24,2U91 _--_-----•------- Member,Penn=_,Ivania F�sseciation of Notaries I