HomeMy WebLinkAbout09-18-15 1505614134
EX(03-14)(FI)
REV-1500 OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
PO BOX 280601 INHERITANCE TAX RETURN n �J
Harrisburg, PA 17128-0601 RESIDENT DECEDENT Oq GG�
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
1 2 2 0 2 0 1 4 0 2 1 4 1 9 2 9
Decedent's Last Name Suffix Decedent's First Name MI
W o o d h a 1 1 K e n n e t h I
(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 OVALS BELOW
❑X 1.Original Return ❑ 2.Supplemental Return ❑ 3. Remainder Return(date of death
Prior to 12-13-82)
❑ 4.Agriculture Exemption ❑ 5. Future Interest Compromise(date of ❑ 6. Federal Estate Tax Return Required
(date of death on or after 7-1-2012) death after 12-12-82)
0 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
J e f f r e y T - M c G u i r e E s q 7 1 7 9 7 5 9 6 0 0
First Line of Address
1 0 1 11 M u m m a R o a d
Second Line of Address
S u i t e 2 1
City or Post Office State ZIP Code
L e m o y n e P A 1 7 0 4 3 r,
CD rt cr'7
Correspondent's e-mail address: 1mcqulre@C-wlaw.COm '71 � a? n
t-7] _ Ci
REGISTER OF WILLS U",ONL1}71
1 co :z C7
REGISTER OF WILLS USE ONLY t
DATE FILED MMDDYYYY
r7 C'i l -3 T1
c.O = r n
DATE FILED STAWP Tj
PLEASE USE ORIGINAL FORM ONLY
Side 1
IIIIII VIII VIII VIII VIII VIII VIII VIII VIII VIII IN IIII
1505614134 1505614134
1505614234
REV-1500 EX(FI)
Decedent's Social Security Number
Decedent's Name: Woodhall , Kenneth I
RECAPITULATION
1. Real Estate(Schedule A) . . . . . . . . . . . . 1 8 3 0 0 0 . 0 0
2. Stocks and Bonds(Schedule B) .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.
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. 2 0 1 2 1 9 . 6 0
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. 3 8 4 2 1 9 • 6 0
9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . .. . . 9. 3 3 9 5 7 . 8 6
10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) . . . . . . . . . . . . . 10. 2 1 3 6 . 0 2
11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 3 6 0 9 3 . 8 8
12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 3 4 8 1 2 5 . 7 2
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. 3 4 8 1 2 5 . 7 2
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 _ 15.
16. Amount of Line 14 taxable
at lineal rate X.045 3 4 8 1 2 5 . 7 2 16. 1 5 6 6 5 . 6 6
17. Amount of Line 14 taxable
at sibling rate X.12 17.
18. Amount of Line 14 taxable
at collateral rate X.15 18.
19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 19. 1 5 6 6 5 - 6 6
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 a2JxqppIete.Declaration of preparer other than the person responsible for filing the return is based on all information of which preparer has
any knowledge
SIGNATU OF PE RESPONSIBLE FOR FILING RETURN DATE
9/14/2015
ADDRESS
1011 Mumma Road Suite 201 Lemoyne PA
SIGNATURE OF PREPARER OTHER THAN PERSON RESPONSIBLE FOR FILING THE RETURN DATE
ADDRESS
I IIIIII VIII VIII VIII VIII VIII VIII VIII VIII VIII III)IIII Side 2
1505614234 1505614234
REV-1500 EX (FI) Page 3 File Number
Decedent's Complete Address: 2014-01222
DECEDENTS NAME
Kenneth Irvin Woodhall
STREET ADDRESS
164 Ridge Hill Road
CITY STATE ZIP
Mechanicsburg PA 17050
Tax Payments and Credits:
I. Tax Due(Page 2,Line 19) (1) $15,665.66
2. Credits/Payments
A.Prior Payments $7,250.00
B.Discount $381.58
(See instructions.) Total Credits(A+B) (2) $7,631.58
3. Interest
(3)
4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT.
Fill 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) $8,034.08
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 ...................................................................... ❑ ❑9
b. retain the right to designate who shall use the property transferred or its income ............................... ❑ ❑9
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? ....................................................................................... ❑ 0
3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? ......... ❑ 0
4. Did decedent own an individual retirement account,annuity or other non-probate property,which
contains a 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)]. 4.
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 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 decedents 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-1502 EX+(02-15)
pennsyivania SCHEDULE A
DEPARTMENT OF REVENUE
REAL ESTATE
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
Woodhall Kenneth I. 2014-01222
All real property owned solely or as a tenant in common must be reported at fair 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 OF DEATH
DESCRIPTION
1 164 Ridge Hill Mechanicsburg PA 17050 $183,000.00
TOTAL(Also enter on Line 1,Recapitulation.) $ 183 000.00
If more space is needed,use additional sheets of paper of the same size.
REV-1508 EX+(02-15)
pennsylvania SCHEDULE E
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHERITANCE TAX RETURN
RESIDENT DECEDENT PERSONAL PROPERTY
ESTATE OF: FILE NUMBER:
Woodhall, Kenneth I. 2014-01222
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. Cash $40.00
2 Loan to daughter, Paula Dewalt $500.00
3 Edward Jones Account 750-13864-1-6 $1,047.61
4 Citizens Bank Account 6203266667 $199,631.99
TOTAL(Also enter on Line 5,Recapitulation) $ 201 219.60
If more space is needed, use additional sheets of paper of the same size.
REV-1511 EX+(02-15)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Woodhall, Kenneth I. 2014-01222
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Myers-Buhrig Funeral Home $16,402.35
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s) Paula Dewalt $0.00
Street Address 164 Ridge Hill Road
City Mechanicsburg State PA ZIP 17050
Years)Commission Paid: 2015
2. Attorney Fees: Cipriani &Werner P.C. $15,319.33
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: Cumberland $470.50
5 Accountant Fees:
6. Tax Return Preparer Fees: $165.00
7. Mark Heckman Real Estate Appraisors $400.00
8 Erie Insurance $969.00
9 Cumberland Law Journal $75.00
10 The Sentinel $156.68
TOTAL(Also enter on Line 9,Recapitulation) $ 33 957.86
If more space is needed,use additional sheets of paper of the same size.
REV-1512 EX+(02-15)
pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES$ LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Woodhall, Kenneth I. 2014-01222
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. PPL Electric Utilities $129.89
2 Angels on Call $237.00
3 Silver Spring Township Authority $146.47
4 Harrisburg Pharmacy $7.00
5 Pennsylvania American Water $61.98
6 PSERS (reimbursement) $454.67
7 Pennsylvania American Water $37.01
8 United States Treasury(2014 taxes) $1,062.00
TOTAL(Also enter on Line 10,Recapitulation) $ 2,136.02
If more space is needed,insert additional sheets of the same size.
LAST NVILL AND TESTAMENT
KNOW ALL MEN BY THESE PRESENTS, that I, KENNETH L WOODHALL,
currently residing in Mechanicsburg, Cumberland County, Pennsylvania, being in good health
and of sound and disposing memory do hereby make, declare and publish this as my Last Will
and Testament,hereby revoking all former Wills and Codicils heretofore made by me.
FIRST: I direct that all of my debts not barred by the statute of limitations,
expenses of my last illness, funeral expenses, costs of administration and claims allowed in the
administration of my estate shall be paid by my Executor hereinafter named, from my estate as
soon after my decease as shall be found convenient.
SECOND: I hereby specifically bequeath, give and devise my house located at 164
Ridge Hill Road,Mechanicsburg,Pennsylvania 17050 to my daughter,PAULA DeWALT.
THIRD: I bequeath my automobiles, household and personal effects and other
tangible personalty of like nature (not including cash or securities), together with any existing
insurance thereon, to PAULA DeWALT, JANET BENSON, and MARYJANE F.
WOODHALL, as they may agree, in equal shares, per stirpes. It is my intention and direction
that if any of the beneficiaries named above should fail to survive to the date of distribution, then ;
the issue of that beneficiary shall take the share (or remaining portion thereof) that the named
beneficiary would have received.
FOURTH: I give, devise and bequeath the rest, residue and remainder of my estate,
whether real, personal or mixed, and of any nature whatsoever and wherever situate, unto my
children PAULA W. DeWALT, JANET BENSON, and MARYJANE WOODHALL, in equal
shares, share and share alike, per stirpes. It is my intention and direction that if any of the
beneficiaries named above should fail to survive to the date of distribution,then the issue of that
beneficiary shall take the share (or remaining portion thereof)that the named beneficiary would
have received.
1 L .
FIFTH: I hereby nominate, constitute, and appoint my daughter PAULA W.
DeWALT, without necessity for posting security regardless of state of residence,as Executor of
this my Last Will and Testament and further direct that she shall serve without bond. In the
event that the said PAULA W.DeWALT shall predecease me or be unwilling or unable to act as
my Executor, then I nominate, constitute and appoint my daughter, JANET BENSON, without
necessity for posting security regardless of state of residence, as Executor of this my Last Will
and Testament. All references to the Executor herein shall be applicable to said substitute
Executor.
SIXTH: My Executor shall have, in addition to the powers and authority conferred
upon him by law,the following additional powers and authority:
1. To sell at public or private sale, exchange, transfer,partition, give options upon,
lease, mortgage, pledge or otherwise dispose of any property, real or personal, at any tirne
constituting a portion of my estate, and upon such terms and conditions as the Executor shall
deem wise.
2. To invest any money at any time in such bonds, stocks, notes, real estate,
mortgages, life insurance, annuities or other securities, or such property, real or personal, as the
Executor shall deem wise, without being limited by any statutes or rule of law regarding
investments by the Executor.
3. To retain, without incurring any liability,as investments, any property owned by
me at the time of my death, as long as my Executor may deem it wise, and even though such
property is not the kind of property an Executor would purchase as an investment; and even
though to retain such property might violate sound diversification principles.
4. To cause any security or other property which may constitute a portion of my
estate to be issued, held or registered in the Executor's own name,or in the name of a nominee,
or in such form that title will pass by delivery.
5. To consent to the reorganization, consolidation, readjustment of the financial
structure, or sale of the assets of any corporation or other organization, the securities of which
2
constitute a portion of my estate,and to take any action with reference to such securities which,
in the opinion of the Executor is necessary to obtain the benefit of any such reorganization,
consolidation, readjustment or sale; to exercise any conversion privilege or subscription right
given to my Executor as owner of any securities constituting a portion of my estate resulting
from any reorganization,consolidation,readjustment,sale, conversion or subscription.
6. To pay all costs, taxes, charges and expenses in connection with the
administration of my estate, including such compensation to the Executor which shall be in
accordance with established fees throughout the period of administration of my estate.
7. To determine what is "income" and what is `principal" hereunder, and my
Executor's decision thereon shall be final; and to purchase securities at a premium or discount,
and to apply or charge said premium or discount against income or principal as the Executor may
determine.
8. The Executor may make payments to or on behalf of any person who is the
beneficiary hereunder but in no event, however, shall payments be made to any creditor or other
such person because of anticipation of payment by the beneficiary, and any such claim made by
way of anticipation by the beneficiary shall be of no validity or legal effect.
9. To borrow money from any person, firm or corporation, including any
corporation acting as an Executor hereunder, for the purpose of protecting and preserving or
improving my estate hereunder;to execute promissory notes or other obligations for amounts so
borrowed.
10. To employ legal counsel, accountants, brokers, investment advisors, custodians,
managers and other agents and employees and to pay reasonable compensation out of my estate
or any funds held hereunder to which said compensation is attributable.
11. To carry on any business owned or controlled by me at my death for whatever
period of time my Executor shall think proper, and my Executor shall have the power to do any
and all things my Executor deems necessary or appropriate, including the power to close out,
liquidate or sell the business at such time and upon such terms as my Executor shall deem best.
3
12. To do all other acts in my Executor's judgment necessary or desirable for the
proper and advantageous management,investment and distribution of my estate.
SEVENTH: I direct that all transfer and inheritance taxes, state or federal,on property
passing under this Will shall be paid out of my residuary estate and that my Executor pay, or
provide for payment of such taxes at such time, or times, and in such manner as my Executor
deems best. Transfer or inheritance taxes, state or federal, payable as a result of my death and
assessed with regard to property passing outside my probate estate shall be chargeable against .
the persons receiving such property.
IN WITNESS WHEREOF, I, KENNETH L WOODHALL, the Testator to this, my
Last Will and Testament, typewritten on four sheets of paper which I have identified at the
bottom of each page by my signature, hereunto set my hand and seal the I 1 day of
v rte, 2014.
KENNETH I.WOODHALL
The preceding instrument with each page identified by the initials of the Testator,
KENNETH L WOODHALL this day and date thereof signed, published and declared by
KENNETH I. WOODHALL, the Testator therein named, as and for his Last Will, in the
presence of us who, at his request, in his presence, and in the presence of each other have
subscribed our names as witnesses.
. U
4
COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF CUMBERLAND
I, KENNETH L WOODHALL, Testator, whose name is signed to the attached or
foregoing instrument,having been duly 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.
�&� L�'- Wa'OVLI�
KENNETH I.WOODHALL
Sworn or affnmed to and acknowledged before me by KENNETH I.WOODHALL,
Testator,the_ '" day of J u,(\e 92014.
OF PE VA A 7
fIOA IAL SEAL C
(SEAL) T� Notary Public
[Eye�=�ltnea�2�20t8
0 E
COMMONWEALTH OF PENNSYLVANIA
! :SS
COUNTY OF CUMBERLAND
1
We G�l/Ol?/I e A' �o4ws' and tiny,, t the
witnesses whose names are signed to the attached or foregoment, king duly qualified
according to law, do depose and say that we were present and saw Testator sign and execute the
instrument as his Last Will; that he signed willingly and that he executed it as his free and
voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the
Testator signed the Will as witnesses; and that to the best of our knowledge the Testator was at
that time eighteen or more years of age, -of sound mind and under no constraint or undue
influence.
IcG�tet- c,
Sworn or affirmed to and subscribed to before me byAww r .and
2 . witnesses,this A I�day of ZY-vn e- , 2014.
WIRR"WEALT" F PENNSYLVANIA
'
NOTARIAL SEAL
(SEAL) h►E.Hennenern,ft"Pubuc
HndnPn Tarp.,A4xme Countyi
Aty Commiedon Expires Moth 28,2018 otary P4blic
E 0 AOR 8
5