HomeMy WebLinkAbout06-13-05 (2)
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'. COMMO~SYtVANIA
DEPARTMENT OF REVENUE
DEPT. 260601
HARRloBURG, PA 17128-0601
DECEDENT'S NAME (LAST, ARST, AN) MIOOlE 1NI11AL) use a blank l*lck tl.... words
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFACIAL USE ONLY
FI.E_
2 1 0
5 0 1
1 9
.....
COUNTY COIlE
YfM
B est
Richard
E
SOCIAL SEClRTY NI.JABER
DATE OF DEATH
o 1 /2 6 /2 0 0 5
DATE OF B1R1l-1
o 8 /0 1 /1 9 1 6
1 5 9 -2 7 -8 2 4 5
(IF APl'LICABLE) SURVIVING SPOUSE'S NAME (LAST, ARST, AND MIDDLE 1Nl11Al) SOCIAl SECURfTY NUMBER
THIS REl\JRN IIUST BE FILED" DUPLICATE WITH THE
REGISTER OF WILLS
....
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IXI1.OIiginalRetum D2.SuppJemenlalRetum 0 3. RemainderRetum ("'~_""""".1>>2)
o 4. Limited Estate 0 40. Future Interest Compromise (...~_...".,,""l 0 5. Federal Estate Tax Retum Required
IXI 6.lJecedenIDied Testate (_h"",~M) 0 7. Decedent Maintained a Living Trust(_"",~T""l 1... 8. Total Number of Safe OepooftBoxes
o 9. Litigation Proceeds Received 0 10. Spousal Poverty Credft I.... ~_ _".".91 ..,.,.85) 0 11. Election to tax under See. 9113(Ali_ Soh 0)
ntIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX IIIFORIIATION SHOULD BE DIRECTED TO:
NAME COMPlETE MAILING ADDRESS
John M. Eakin Market Square Building
FIRM NAME (If Appicable)
12. NelValu. 01 Eltato (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusls forwhich an election to tax has not been
made (Schedule J)
14. Net Value SUbjoclto Tax (Line 12 minus Line 13)
,8 3 3 ,5 6 7 .6 9
(12)
(13)
(14)
,8 3 3 ,5 6 7 .6 9
3 7 ,5 1 0 .5 5
15. Amount of line 14 taxable 8 3 3 5 6 7 .6 9
at the spousal tax rate , ,
See Instructions on reveille side for applicable pen:entaQe
16. Amount of line 14 taxable
at 6% rate
17. Amount of line 14 taxable
at 15% rate
x .045
(15)
x .06
(16)
(17)
(18)
3 7 ,5 1 0 .5 5
X .15
o .0 0
18. Tax Duo
19.
o
d f C
I te Add
ece en s omDle ress:
STREET ADDRESS
124 Weslev Drive
CITY I STATE I ZIP
Mechanicsburg PA 17050
Tax Payments and Credits:
1. Tax Due (Page 1 Une 18)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1)
37,510.55
35.00000
1 750.00
Total Credits (A + 8 +C) (2)
36,750.00
3. InteresUPenally ~ applicable
D. Interest
E. Penalty
T otallnteresUPenalty ( D + E ) (3)
4. If line 2 is greater than line 1 + line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 19 to request. refund (4)
5. If line 1 + line 3 is grealerthan iine 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
8. Enter the total of Une 5 + 5A. This is the BALANCE DUE. (58)
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
a. retain the use or income of the property transferred; ..............................................................0
b. retain the right to designate who shall use the property transferred or ~s income; ................. 0
c. retain a reversionary interest; or ..............................................................................................0
d. receive the promise for life of either payments, benems or care? ...........................................0
2. If death occurred on or before December 12, 1982, did decedent within two years
preceding death transfer property without receiving adequate consideration? If death occurred
after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? ............................................................................................... 0
3. Did decedent own an "in trust fo(' 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? ..... 0
760.55
760.55
No
00
00
00
00
00
00
00
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
72 P.S. !i9116 (a) (1.1) (i) provided for the reduction of the tax rate imposed on the net value oftransfers to or for the use of the
surviving spouse from 6% to 3% for dates of death on or after July 1, 1994 and before January 1, 1995.
72 P.S. !i9116 (a) (1.1) (ii) provided for the reduction of the rate imposed on the net value of transfers to or for the use of the surviving
spouse from 3% to 0% for dates of death on or after January 1, 1995. The statute does not exemDl 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 JANUARY 1, 1995 - Please answer the following question by placing an ">(' in the
appropriate space.
Did the decedent create a trust or similar arrangement which is soley for the surviving spouse's benefit for his or hsr entire
lifetime? Yes 0 No 00
If you answered yes to the above question, the tax on the trust or similar arrangement is I Due.. l...\ \ D . ()\)
spouse, at which time it will be fully taxable at the rate(s) applicable to the remainder ben "Pel 3/0. OD
Schedule J, Part II, in order to remove ~ from the calculation of the tax due in this estate.
make the eIecIion available underSeclion 9113. If the eIecIion is made, the trustor simik APb 100. OD
first decedent spouse, the portion of the trust or similar arrangement which benefits the s
and the remainder is taxed at the rate(s) applicable to the remainder beneficiary(ies). If y
attach Schedule 0 to a timely-filed tax return, along with Schedule(s) K and/or M in ordet
similar arrangement between the surviving spouse and the remainder beneficisry(ies).
and
JUst on
order to
. ofthe
tax rate,
Jrnust
rust or
J.~
REV.1502EX+\1..(7),~_
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
SCHEDULE A
REAL ESTATE
ESTATE OF FILE NUMBER
Best Richard E 21 05 0119
All real property owned sotefy or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property wouki be exchanged
between a willing buyer and a willing _. neither being compelled to buy or seii. both having reasonable knowledge of the relevant facts. Real property which is jointly_ _ right of
suNlvolShio mUll be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
House and lot, Lower Allen Township, Cumberland County, 124 Wesley Drive,
Mechanicsburg, Sale price reported
VALUE AT DATE
OF DEATH
115,000.00
"
TOTAL (Also enteron line 1. Recapitulation) $
(If more space is needed. insert additional sheets of the same size)
115000.00
,
1
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OMS NO. 2502-0266'1.
A. B. TYPE OF LOAN:
U.S. DePA~F HOUSING & URBAN DEVELOPME 1nFHA 2.0FmHA 3. DCONV. UNINS. 4.DvA 5. ~CONV. INS.
6. FILE NUMBER: 17. LOAN NUMBER:
SETTLEMENT STATEMENT GATES 648666715
8. MORTGAGE INS CASE NUMBER OLD MORTGAGE IN.S CASE NUMBER:
5.8751FJ64626 MMO .
C. NOTE: This fonn is furnished to give you 8 statement of actual settlement costs. Amounts paid to and by the settlement agent are shown.
Items marked "[POer were paid outside the eraSing; they ani showrr here for infannaUonal ptJfpOSfJ$ and are not included in the totals.
1.0 3Ill8 IGATES.Pfo.<o5.2lJ5,lm"
D. NAME AND ADDRESS OF BORROWER: E. NAME AND ADDRESS OF SELLER: F. NAME AND ADDRESS OF LENDER:
PAUL R. GATES, JR. and MARYlYN F. EBERLY & SUSAN J. ASN AMRO MORTGAGE GROUP, INC.
KAREN C. GATES LUMNITZER, EXECUTRICES OF THE 2600 W. Big Beaver Road
124 Wesley Drive ESTATAE OF RICHARD E. BEST Troy, MI 48084
Mechanlcsburg, PA 17055
G. PROPERTY LOCATION: H. SETILEMENT AGENT: 25-1857112 1. SeTTLEMENT DATE'
124 Wesley Drive Midstate Abstract Company
Mechanicsburg, PA 17055 Apri122,2005
Cumberland County, Pennsylvania PLACE OF SETTLEMENT
2331 Market Street
Camp Hili, PA 17011
J. SUMMARY OF BORROWER'S TRANSACTION K. SUMMARY OF SELLER'S TRANSACTION
100. GROSS AMOUNT DUE FROM BORROWER: 400. GROSS AMOUNT DUE TO SELLER:
101. Contract Sales Ptice 115,000.00 401. Contract Safes Price 115000.00
102. Personal Pro 402. Personal Pro
103. Sel/fement Cha es 10 Borrower UIl8140D 4,482.16 403.
104. 404.
105. 405.
Ad ustments For Items Pairi 8 S6((er in sdvancs A .ustmenfs For Items Paid 8 Seifer in advance
106. C' !Town Taxes to 406. Cl fTown Taxes to
107. Coun Taxes 04122105 to 01101106 322.24 407. Co"" Taxe$ 04122105 to 01101/06 322.24
106. School Taxes 04122105 to 07/01105 2OB.94 400. School Taxes 04122105 to 07101105 2"08.94
109. 2nd aIr. SewerlRefuse 04/22105 to 07101105 61.04 409, 2nd Qtr. Sewer/Refuse 04/22105 to 07101105 61.04
110. 410.
111. 411.
112. 412.
120. GROSS AMOUNT DUE FROM BORROWER 120,074.38 420. GROSS AMOUNT DUE TO SELLER 115.592.2~
200. AMOUNTS PAID BY OR IN BEHALF OF BORROWER: 5Ol). REDUCTIONS IN AMOUNT DUE TO SELLER:
201. sltore8f'rlo8$f 5000.00 501. Exce.ssDe sit Seelnstruc:tlons
202. Ptincl al Amount of New Loan s 109 250.00 502. Settlement Cha es to Seller ne 1400 1697.4'
203. Exlsti 108n s taken sub ctto 503. Exlstin loan s taken su dlo
204. 504. Payoff of first Mo ...
205. 505. P of second Mort .
206. 500. De osit retained seller 5,OOO.OC
207. 5OT.
208. 'OlI.
209. SOlI.
'u8!menfs For /tems Un IdB Seller A 's/mtmfs For Items B Seller
210. Ci trown Taxes to 510. Ci fTown Taxes to
211. Cau T.... to 511. Coun Tax.. 10
212. School Taxes to 512. School Taxes to
213. 513.
214. 514.
215. 515.
216. 516.
217. 517.
218. 518.
219. 519.
220. TOTAL PAID BYIFOR BORROWER 114,250.00 520. TOTAL REDUCTION AMOUNT DUE SELLER 6,697.4.,
300. CASH AT SETTLEMENT FROMITO BORROWER: 600. CASH AT SETTLEMENT TOIFROM SELLER:
301. Gross Amount Due From Borrowt!r Line 120 120074.38 601. Gross Amount Dutt To SeHer Line 420 115,592.22.
302. Less Amount Paid B /For Borrower LIne 220 ( 114.250.00 60:Z. Less Reductions Due Seller (Line 520 ( 6,697.41
303. CASH ( X FROM) ( TO) BORROKtE'R 5,824.38 603. CASH ( X TO)( FROM) SELLER 108,B94.8j
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The undersigned hereby a
Borrower
Seller MARYl YN F. EBERLY & SUSAN J. LUMNIT2ER.
EXECUTRICES OF THE ESTATAE OF RICHARD E.
BEST i fbJ:
?j~y ,
~~
\
r
$
L SETTLEMENT CHARGES
%
700. TOTAL CO ON Based on Prlct'
Divi,s," sSion line 700 as Follows:
701.$ to
702. to
703. Commiss on aid at SeWement
704. to
BOO. ITEMS PAYABLE IN CONNECTION WITH LOAN
801. Loan On Jnstlon Fee % to
802. Loan Discount % to
aD . Processing Fee to
804. Lender Administration Fee to
805. Application Fee 10
60 . Flood Gert. to
807. Deferred Premium to
808.
809.
810.
81
900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE
901.lnterestfrom 04/22/05 to 05101/05 tftI $ 17.830000lday ( 9 days
90 . Mo a e Insurance Premium for months to
903. Husrd In.surance Premium for 1.0-vears taErie Insurance
904.
905.
1000. RESERVES DEPOSITED WITH LENDER
1001. Hazard Insurance 3.000
1002. Mort e Insurance
1003. Ci !fown Taxes
1004. Coun Taxes
1005. School Taxes
'006.
1007.
1008. ate Ad" ustman!
1100'. TITLE CHARGES
1101. Settlamenl or Closln Fee
1102. AbstraclorTltleSearch
1103. Title Exarninalion
1104. Title Insurance Binder
110$. Electronic Document Pre .
1106. Closing Service letter
1107. Wire Fee
"includes above m,m numbers.:
110. Titlelnsuance to MIDSTATEA TRACT
includes abOve item /lumbers! 102 1103 & 1104
1109. LElnde(s overage 109,250,00
11'.OwnetsCoverage $ 115,000.00
11 1. ndorsements 1 ,3 ,6.1 10 Midslate stract Company
111 . Notary eEl to Midsts/e ~tracl mpany.
111;;,;. Overnight Mail to Mldstale Ab51rad Company
1200. GOVERNMENT RECORDING AND TRANSFER CHARGES
1201. Recotding Fees: Deed $ 38.50; Mortgage' 60.50;
120 . C fCoun TaxtStam s: d ,150.00' Mort II. e
1203. State Tax/Starn 5: Deed 1150.00; Mae
120.4.
1205.
1300. AODlTIONAL SETTLEMENT CHARGES
1301. Survey to
1302. Pest Ins ed:lon to
1303.2005 Cou fTownshl Taxes 10 Bonnie K. Miller, Treasurer
1304. 2nd Quarter Trash to Lower Allen Towl\$hl Authori
1305.
1-400. TOTAL SETTLEMENT CHARGES ntftr on Lines 103, SltCtlon J and 502, Section
lly~pagtl1ctlillllatolmenr,lIw~~~lPIct.~""llYoI~2ctlhll"""~~ ./
Mldstale Abstrac.t ~pany
Settlement Agent "\
Premier Funding, Inc.
ABN AMR MORTGAGE GROUP, INC.
Premier Funding, Inc.
Premier Fundin Ine..
Premier Funding, lne.by ABN AMRO
%)
3.000
11.000
months
mOnths
months
months
months
months
months
mollths
$
$
$
$
$
@ $
$
31.17 er month
r month
eT month
38.59 r month
88.98 per month
r montll
e month
r month
to
to
to
to
to Midslate Abstract Com an
to Midstafe Abstract c 8TT
to Midstate Abstract Company
33.75
Releases S
Certified to be a true copy.
~
f>I'JOFRO"l
BQRROWEfl'S
"""'''
SETTLEMENT
POCl36S.63L
150.00
475.
325.0
10.00
160.41
POC374.00b
115.71
978.78
.279,12
f>....OfROM
SELLER'S
FlJNOSAT
SETTLEMENT
93.51
50.00
35.00
10,00
... 933.75
150.00
10.00 5.
5.00
99.00
1150.00
1,150.
4,482.16
{GATES I 05-205 I 11 I
463 ~.
79. ~
1,697.41
""""."'"*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
INT
SCHEDULE B
STOCKS & BONDS
FILE NUMBER
21 05
0119
ESTATE OF
Best Richard E
All property joinlly-owned wlth right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
2732 Shares Aegon NV, Common@ 13.41
2.
800 Shares Exxon, Common @ 51.15
3.
1000 Shares Pa Power & Light, Common @ 52.81
4.
4488 Shares Providian Financial, Common @ 16.53
5.
192 Shares Chase Manhattan, Common @ 37.02
6.
2000 Shares Rite Aid, Common @ 3.63
7.
623 Shares Deimler Chrysler, Common @ 45.34
VALUE AT DATE
OF DEATH
36,636.12
40,920.00
52,810.00
74,186.64
7,107.84
7,260.00
28,246.82
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
247 167.42
.""..,,;,,~.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RlETURN
RESIDENT DECEDENT
ESTATE OF
Best Richard E
FILE NUMBER
21 05
0119
Include the proceeds of litigation and 1he _the proceeds were received by the estale. All property joinUy-owned _ the right of survivorsbip must be disclosed on Schedule F.
ITEM
NUMBER
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
DESCRIPTION
PNC Account # 50-701042891- Checking Account, see attached
PNC Account # 0000303- Savings Account, see attached
PNC Account # 6503191, Savings Account, see attached
Miscellaneous fumiture, sale price reported
1982 Chrysler New Yorker, see attached
Refund- Homecare insurance policy
PP&L Dividend (declared prior to death)
Travelers - Car Insurance Refund
Homeowners Insurance refund
School Tax refund - 5/22/05 - 711/05
VALUE AT DATE
OF DEATH
23,378.09
47,379.52
54,531.36
345.00
300.00
764.91
410.00
102.00
335.00
208.94
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
127754.82
Checking Acconnt
Account #5070104289
Established07-07-1989
RICHARD E BEST
DOD balance: $23,377.33 + $0.76 accrued interest
Savings Account
Account #5003503191
Established 02-20-200 I
RICHARD E BEST
DOD balance: $54,494.22 + $37.14 accrued interest
Account #5030000303
Established 01-01-1979
RICHARD E BEST
DOD balance: $47,376.93 + $2.59 accrued interest
I
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;
Safe deposit box
The decedent maintained safe deposit box #454. It was in one name only.
RICHARD E BEST
It is located at:
1
,
WINDSOR PARK
5288 SIMPSON FERRY RD.
MECHANICSBURG PA 17055
717-697-3001
Page 2 of3
FEB. 811\ 2005
p..&B SER'lICE CENiER, INC.
4\5 soUill ~i S'fRBEi
~c~\CSBtnlG.pp...\7055
ME illp..i 'fllE \982 CllR'iSLER NEW
1'f IS OUR ES'flMp..i\ON p..i illtRlS~".n B "ESf. """ AN "",,,o,,u.<hTIl
'iO~RBELONGING'fOMR'='~ .
WORill OF $ 300.00.
p..&B SER'l\CE CENiER. INC.
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTL Y.OWNED PROPERTY
ESTATE OF
Best Richard E.
tf an asset was made joint within one year of the decedents date of death, it must be reported on Schedule G.
FILE NUMBER
21 05
0119
SURVIVING JOINT TENANT(S) NAME
RELATIONSHIP TO DECEDENT
ADDRESS
A Susan J. Lumnitzer
B Marylyn F. Eberly
c
994 Oak Hill Road
Lewisberry, PA 17339
203 E. Coover Street
Mechanicsburg, PA 17055
daughter
daughter
JOINTLY -OWNED PROPERTY:
lffiER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE Include neme of finmcial institution and balk a::cotmt number or simHar identifying number. Atta:h DATE OF DEATH DEClYS VALUE OF
NUMBER TENANT JOINT deed br jointly-l1eld real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
See Attachment Page(s)
TOTAL (Also enter on line 6, Recapitulation) $ 371 169.61
..
(If mOle space IS needed, Insert additional sh€ets of the same size)
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
Best, Richard E.
21
05
0119
PaQe 1
Schedule F-2 - Jointly-Owned Property
LETTER DATE DESCRIPTION OF PROPERTY 'I OF DATE OF DEATH
ITEM FOR JOINT MADE Include nerne of finmcial institution and balk a::counl rnJmber or similar identifying number. Atta::h DATE OF DEATH DEWS VALUE OF
NUMBER TENANT JOINT deedforjoinUy-heklreal eslate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1. A. 1/17/95 PNC CD 1029454,10,000.00 issued 6/17/04 matures 10,008.04 50. 5,004.02
7/17/06, Interest 3.26% pd monthly ($8.04)
2. A. 5/5/02 PNC CD 1029456, 16,956.86 issued 5/5102 matures 17,004.57 50. 8,502.28
6/5/07, interest 4.89% pd monthly ($47.71)
3. A 5/5/02 PNC CD 135266, 20,000.00 issued 5/5/02 matures 20,056.27 50. 10,028.14
6/5/07, interest 4.89% pd monthly ($56.27)
4. A. 6/8/00 PNC CD 189147, 25,000.00 issued 5/8/04 matures 25,033.53 50. 12,516.76
6/8/06, interest 2.72% pd monthly ($33.53)
5 B. 6/30/94 PNC CD 13266,10,000.00 issued 4/30/04 matures 10,015.52 50. 5,007.76
5/31/06, interest 2.179% pd monthly ($15.52)
6 B. 5/5/02 PNC CD 135908, 10,000.00 issued 5/5/02 matures 10,028.13 50. 5,014.06
6/5/07, interest 4.89% pd monthly ($28.13)
7 B. 6/8/00 PNC CD 188816, 25,000.00 issued 5/8/04 matures 25,033.53 50. 12,516.76
6/8106, interest 2.72% pd monthly ($33.53)
8 B. 6/30/01 PNC CD 214083,20,000.00 issued 4/30/04 matures 20,031.04 50. 10,015.52
5/31/06, interest 2.179% pd monthly ($31.04)
9 B 8/26/01 Merrell Lynch CD 59020W, $87,000.00 issued 9/21/04 87,337.75 50. 43,668.88
matures 9/3012024, interest 5.45% pd monthly ($337.75)
10 B. 121901 First Bank of Puerto Rico CD 337627, $70,000.00 issued 70,308.77 50. 35,154.38
12/29/04 matures 1/1412024, interest 5.75% pd semi
annually ($308.77)
11 A. 121901 Lehman Bros. CD 52519H, $90,000.00 issued 12/29/04 90,379.73 50. 45,189.86
matures 1/13/2020, interest 5.5% pd semi
annually ($379.73)
12 A 1/14/04 Commerce Bank CD 20653, $56,521.77 issued 1/14/04 57,456.47 50. 28,728.24
matures 4/14/05, interest 1.64% accumulated
13 B 1/14/04 Commerce Bank CD 20652, $56,521.77 issued 1/14/04 57,456.47 50. 28,728.24
matures 4/14/05, interest 1.64% accumulated
14 A 7/6/94 Sovereign Bank CD 242502, $82,475.59 issued 7/6/04 82,598.51 50. 41,299.26
matures 3/6/06, interest 2.72 pd monthly ($123.92)
15 B. 121503 M&T Bank CD 616784, $75,000.00 issued 12/15/03 75,071.05 50. 37,535.52
matures 6/15/06,interest 2.47% pd monthly ($71.08)
SUBTOTAl SCHEDULE F-2 328,909.68
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
Best, Richard E.
21
05
0119
PaQe 2
Schedule F-2 - Jointly-Owned Property
LETTER DATE DESCRIPTION OF PROPERTY "'OF DATE OF DEATH
ITEM FOR JOINT MADE loclude naneoffillCllCial institutkln aid balk a::count number orsimila' identifying nuntJer. AIta:h DATE OF DEATH DECO'S VALUE OF
NUMBER TENANT JOINT deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
16 B. 121303 M&T Bank CD 519178, $14,000.00 issued 12/13/03 14,015.16 50. 7,007.58
matures 6/13/06, interest 2.47% pd monthly ($15.16)
17 A. 1/3/04 M&T Bank CD 579172, $44,401.53, issued 1/3/04 44,476.54 50. 22,238.27
matures 7/3/06, interest 2.37% pd monthly ($75.01)
18 A. 121303 M&T Bank CD 519186, $26,000.00, issued 12/13/03 26,028.16 50. 13,014.08
matures 6/13/06,interest 2.47% pd monthly ($ 28.16)
SUBTOTAL SCHEDULE f.2 42,259.93
GRAND TOTAL SCHEDULE f-2 $ 371,169.61
...0-7.-........02
.',
.I '
05 11:31a
p.l
/
499 Milchell Road
MlIIsboro, DE 19966
I\IalI code DE-MB-12
Phone: 888-602-4349
Fax; 302-934-2955
1P:\1M&TBank I
Fax
To: Belinda Lawrence
From: Nancy Clagett
Fax: 717-691-3197
Re:
Estate of: Richard E Best
Dale: March 2, 2005
Social Security: 159-24-8245
Date of ~th: 1/26/2005
Dear Belinda:
Per your inquiry received FebrollIY 22, 2005, please be advised that at the time of death, the
above-named decedent had on deposit with this bank the following:
/to
Type of Account
Account Number
Certificate of Deppsit
031003914519178
Ownership (Names of)
Richard E Best, Marilyn Eberly
Opening Date
5/13/96
$14,000.00
Balance on Date of Death
Accrued Interest
$
15.16
Total
$14,015.16
.j2.
Type of AccoUnt
Account Number
Certificate of Deposit
031003914519186
Ownership (Names 01)
Opening Date
Richard E Best, Susan J Lumnitzer
Balance on Date of Death
5/13/96
$26,000.00
$ 28.16
$26,028.16
Accrued Interest
Total
vh.
Type of Account
Account Number
Ownership (Nemes 01)
Certificate of Deposit
031003914579172
Richard E Best, Susan J Lumnitzer
Opening Date
9/3/97
$44,401.53
Balance on Date of Death
Accrued Interest
$
75.01
Total
$44,476.54
Commerce
flBank..
June 6, 2005
Re: Richard E. Best
To Whom It May Concern:
This letter is to confirm information on 2 CDs that Richard E. Best had with Commerce
Banle
Name on Certificate
And Number
Date
Opened
Interest as of
1/26/2005
Value as of
1/26/2005
Richard E. Best &
Marylyn Eberly
# 20652
10/15/1997
$33.57
,
$57,456.47
;.
Richard E. Best &
Susan Lumnitzer
# 20653
10/15/1997
$33.57
$57,456.47
If you need any further information please feel free to contact us at (717) 766-6800.
Thank you and have a great day.
\~.:~~
;~>>
'~1:"~~:
'..~
.,
Thomas Roh, Jr.
Assistant Branch Manager
Simpson Ferry Branch
Commerce Bank I Harrisburg. N.A.
P.O. Box 8599
100 Senate Avenue
Camp Hill. Pennsylvania 17001.8599
~ri.J.v
\',L-. -.
,-.r n-,'.;.:,:""." ',.
.
p.2
/4.
Type of Account
Account Number
Certificate of Deposit
031003914616784
Ownership (Names oj)
Opening Date
Richard E Best. Marilyn Eberly
7/15/98
$75.000.00
Balance on Date of Death
Accmed Interest
$
71.08
Total
$75,071.05
Thank you for your anticipated assistance. U you have any questions, please do not hesitate
to call me at 888-502.4349.
Have a great day!
Nancy Clagett@ M & T Bank
....,"'''".,'"'''..
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Best Richard E
FILE NUMBER
21 05
0119
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Myers Funeral Home 8,908.00
2. Grave Opening 875.00
3. James R. Gingrichman, lettering marker 100.00
B. ADMINISTRATIVE COSTS:
1. PelSOllal Representative's Commissions
Name of POISOnal Representative (s)
Social Security Number(s) I EIN Numbef of Personal Representalive(s)
Street Address
City Sta1e Zip
Yea~s) Commission Paid:
2. A_ey Fees John M. Eakin and J. Robert Stauffer 14,000.00
3. Fami~ Exemption: (~decedenfs address ~ not the same as c1aimanfs, a\tach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. P_Fees Letters testamentary 380.00
5. Accountanfs Fees
6. Tax Return Prepare!s Fees
7. Cumberland Law Journal, Estate Notice 75.00
8. The Sentinel, Estate Notice 144.29
9. AI Whitcomb, 2004 Income Tax Preparer 195.00
10. Susan Lumnitzer, Reimbursement for preparing real estate for sale 100.00
11. Cost of Selling Real Estate 1,260.82
+ - Transfer Tax $1,115.00
- Notary $5.00
- Co. and Township Tax $140.82
TOTAL (Aiso enter on line 9, Recapitulation) $ 26 038.11
(~more space is needed, insert additional sheets of the same size)
REV.""EX.""'..
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
ESTATE OF
Best Richard E
Include u"reimbursed medical ..pen....
ITEM
NUMBER
DESCRIPTION
1. Keystone Oil, Book account
2. Pa Water Co., water bill
3. PP&L, Electricity
4. Verizon, telephone
5. AT&T, telephone
6. Harrisburg Gastroentology, medical bill
7. 2004 Federal Income Tax
8. 2004 Pennsylvania Tax
9. Bonnie Miller - real estate tax
FILE NUMBER
21 05
0119
AMOUNT
771.60
57.09
135.81
83.20
14.55
110.00
180.00
124.00
9.80
TOTAL (Also enter on line 10, Recapitulation) $
(~more space is needed, insert additional sheets of the same s,ze)
1 486.05
REV,,,,,,,,.,,..,,,.
COMMONWEAlTH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
FILE NUMBER
Besl. IE. 71 m; n11Q
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1. Susan Lumnizter Daughter 1/4 of real estate and
994 Oak Hill Road 1/2 of residue
Lewisberry, PA 17339
2. Marylyn Eberly Daughter 1/4 of real estate and
203 East Coover Street 1/2 of residue
Mechanicsburg, PA
3. Palli A. Yeingst Step-daughter 1/4 of real estate
1223 Third Avenue
Altoona, PA 16602-3601
4. Michael Rosney Step-grandson 1/8 of real estate
225 Calle Serena
San Clemente, CA 92672
5. Mark Rosney Step-grandson 1/8 of real estate
86 Via Lampara
Rancho Santa Margarita, CA 92688
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART IT - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
(If more space Is needed, insert additional sheets of the same size)
"'C."lillnl~~'r"1"K~:.T';."""l:!r
LAST vlILL AND TESTAHENT OF RICHARD E. BEST
I, RICHARD E. BEST, of the 'rownship of Lower Allen,
County of Cumberland and State of Pennsylvania, being of
sound and disposing mind, memory and understanding, do make,
publish and declare this my Last Will and Testament, hereby
revoking and making void any and all prior Wills by me at any
time heretofore made.
1.
I direct the payment of all my just debts and funeral
expenses as soon after my decease as the same can be conveniently
done.
2.
I direct that my personal residence located at 124 Wesley
Drive, Mechanicsburg, Lower Allen Township, Cumberland County,
Pennsylvania, be sold and converted into cash, and for this
purpose, I authorize and empower my Executrices hereinafter
named, to sell the same at either public or private sale.
A. After my residence has been sold and converted into
cash, as directed above, I give and bequeath the net proceeds
realized from said sale to my two (2) children and two (2)
stepchildren, to wit, my daughter, }~RYLYN F. EBERLY, my daughter,
SUSAN J. LUMNITZER, my stepdaughter, PATTI A. YEINGST and my
stepson, THOMAS J. ROSNEY, share and share alike, per stirpes.
-1-
3.
I give, devise and bequeath all the rest, residue and
remainder of my estate, real, personal and mixed, whatsoever
and wheresoever the same may be situate, to WY two (2) daughters,
the aforesaid, HARYLYN F. EBERLY and SUSAN J. LUHNITZER, share
and share alike, per stirpes.
LASTLY, I nominate, constitute and appoint my two (2)
daughters, HARYLYN F. EBERLY and SUSAN J. LUHNI'l'ZER, Co-Executrices
of this my Last Will and Testament, and direct that they be
excused from posting bond or other security for the faithful
performance of their duties.
this
IN tVITNESS WHEREOF, I have
I' ~
~ day of ~t' /-.1--
- I
hereunto set my hand and seal
, A. D., 1992.
,
'A
~'.E' --;r--7
{ // /. ( r_s-," - ;-
~ '::'''<''' /~ '- ~
Richard E. Best
(SEAL)
-2-
Signed, sealed, published and declared by the above
named, RICHARD E. BEST, as and for his Last Will and Testament,
in the presence of us, who have subscribed our names hereto as
witnesses, at the request of said testator, in his presence and
in the presence of each other.
Q/A ~ ~ftdw~~)
v
-3-
.
COMMONWEALTH OF PENNSYLVANIA )
55.
COUNTY OF CUMBERLAND
)
1, RICHARD E. BEST , the testat Ol'
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 and Testament;
that I signed it willingly; and that I signed it as my free and volun-
tary act and deed, for the purposes therein contained.
Sworn and affirmed to and acknOWledged
RT~~q'l' . the testat or
of . A. D., 1992.
before me~b~
. this o<~
day
4".;,- ~ Q.
COMMONWEALTH OF PENNSYLVANIA
)
)
55.
.........
~~ iaM"-Y",,*
ftll.......,..... QI.,"""..4CW11f
..,o....._'~'*"'6 ,.
....~........ ...........
COUNTY OF CUMBERLAND
We, the undersigned. J. ROBERT STAUFFER
and RUTH ANN FULltlIDER , the witnesses whose names are
signed to the attached or foregoing instrument, being duly qualified
according to law, depose and say that we were present and saw the
testat or " RICHARD E. BEST , sign and exe-
cute the instrument as his~ Last Will and Testament; that the
said testat or HICHARD E. BEST . executed it as
his~ free and voluntary act for the purposes therein expreased;
that each of us. in the hearing and sight of the testat np . signed
the Will as witnesses; and that to the best of our knowledge, the
testator was, at the time. eighteen (18) or more years of age,
of sound mind, and under no constraint, duress or undue influence.
Sworn and,
me .this
~~Jcribed to before
I'Y"L.- day of
1992.
&~~+ t4 D-.
. . J
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~KafUlQn,'-w P\H,
.......AtlI...... CW~<l C<u1'
..,O'.4....~~ e. 're:'
Peo.wllllllla_'~''''''''''
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRIS8URG, PA 17128-0601
REV-1162 EX(1 1-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
STAUFFER J ROBERT
MARKET SQUARE BUILDING
MECHANICSBURG, PA 17055
n~__u_ fold
ESTATE INFORMATION: SSN: 159-24-8245
FILE NUMBER: 2105-0119
DECEDENT NAME: BEST RICHARD E
DATE OF PAYMENT: 06/13/2005
POSTMARK DATE: 06/13/2005
COUNTY: CUMBERLAND
DATE OF DEATH: 01/26/2005
NO. CD 005424
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $760.55
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
REMARKS:
CHECK# 1066
SEAL
INITIALS: JA
RECEIVED BY:
REGISTER OF WILLS
$760.55
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS