HomeMy WebLinkAbout05-08-06
EV-1500 EX(6-00)
REV-1500
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
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FILE NUMBER
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~TY CODE YEAR
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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NUMBER
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Lesher, Huberta S.
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
02-21-2006 06-15-1935
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND 1\lIDDLE INITIAL)
Lesher, James E.
SOCIAL SECURITY NUMBER
204 - 28
2129
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
208 - 28
- 6464
[Xl 1. Original Return
D 4. Limited Estate
[R] 6. Decedent Died Testate (Attach copy of Will)
D 9. Litigation Proceeds Received
D 2. Supplemental Return
D 4a. Future Interest Compromise (date of death after 12-12-82)
D 7. Decedent Maintained a Living Trust (Attach copy of Trust)
D 1 a. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
D 3. Remainder Return (date of death prior to 12-13-82)
D 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
D 11. Election to tax under Sec. 9113(A) (Attach Soh 0)
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THIS SECTION MUSTSeCONiPLETED.. ALL CORRlisP()NDeN~f!\Af.ll1CONFtbIEN1lJ\tTAx'INFQRMAtloN'$a~1IIlQ8~!DIRSCTeD>tQ~;
NAME COMPLETE MAILING ADDRESS
Jerry A. Weigle, Esquire
FIRM NAME (If AP~g~GLE &
W~l ASSOCIATES, P.C.
TELEPHONE NUMBER
717-532-7388
126 East King Street
Shippensburg, PA 17257
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
(1 )
(2)
(3)
(4)
(5)
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3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
1 a. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 1 a)
12. Net Value of Estate (Line 8 minus Line 11)
(11 )
.
(12)
(13)
(14)
0 (15)
x.a_
x.O_ (16)
x .12 (17)
x .15 (18)
(19)
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(6)
(7)
20,330.27
(8)
20,330.27
(9)
(10)
6,085.00
6,085.00
14.245.27
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
14,245.27
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
14,245.27
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16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
>> al!$lIRE"QAN$W.~A"'LQYe.tJ,Q~$QN'Rl$vqA~.$U>.A"'O.~ECHECKMATA < <
Oeced'ent's Complete Address:
STREET ADDRESS
519 East Orange Street
CITY
I STATE
PA
17257
Shippensburg
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1 )
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Total Credits (A + 8 + C ) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Tota/lnterest/Penalty ( 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 20 to request a refund (4)
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5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
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(5)
(5A)
(58)
A. Enter the interest on the tax due.
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
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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;.......................................................................................... D
b. retain the right to designate who shall use the property transferred or its income; ............................................ D
c. retain a reversionary interest; or.... .............................. ..... ..... .............................................................................. D
d. receive the promise for life of either payments, benefits or care? ...................................................................... D
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ............ ............................... ............... ................................... ................. D
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. D
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ... ................................ ............................ ..... ............................ ....... ................. [J
No
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IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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 personal representative is based on all information of which preparer has any knowledge.
James E. Lesher
ADDRESS
17257
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King Street, Shi
17257
DATE /1~
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DATE A/'
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For dates of death on or after July 1, 1994 and before nuary 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 PS. 99116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 99116 (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
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 twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive paren
or a stepparent of the child is 0% [72 P.S. ~9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116( 1.2) [72 P.S. 99116(a)( 1 )].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116(a)(1.3)]. A sibling is defined, under Section 9102, as al
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1510 EX + (1-97)
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SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Huberta S. Lesher
FILE NUMBER
ESTATE OF
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY %OF
ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE)
NUMBER
1. Patriot Federal Credit Union IRA Account 2,242.56 100% 2,242.56
Accrued interest to date of death 3.11 100% 3.11
2. Citizens Bank IRA Account 11,491.78 100% 11,491.78
Accrued interest to date of death 6.32 100% 6.32
3. Citizens Bank IRA Account 6,574.40 100% 6,574.40
Accrued interest to date of death 12.10 100% 17.10
TOTAL (Also enter on line 7, Recapitulation) $ 20,330.27
(If more space is needed, insert additional sheets of the same size)
REV-1511 b+ (7-88)
ESTATE OF
ITEM
NUMBER
A.
1.
B.
1.
2.
.
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Please Print or Type
FILE NUMBER
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Huberta S. Lesher
DESCRIPTION
AMOUNT
Funeral Expenses:
Fogelsanger-Bricker Funeral Home
2,380.00
Administrative Costs:
Personal Representative Commissions
Social Security Number of Personal Representative:
Year Commissions paid
Attorney Fees
Weigle & Associates, P.C.
175.00
3. Family Exemption
Claimant
4.
C.
1.
2.
3.
4.
5.
6.
7.
8.
James E. Lesher
Spouse
3,500.00
Relationship
Address of Claimant at decedent's death
Street Address 519 East Orange Street
City Shippensburg State PA Zip Code
17257
Probate Fees
Miscellaneous Expenses:
Register of Wills, Cumberland County - filing PA Inheritance
30.00
TOTAL (Also enter on line 9, Recapitulation)
$
6,085.00
(If more space is needed, insert additional sheets of same size.)
REV.1513 EX + (2-87)
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COMMONWEALTH OF P~NNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHED'ULE J
BENEFICIARIES
ESTATE OF
FILE NUMBER
Huberta S. Lesher
ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR
NUMBER SHARE OF ESTATE
A. Taxable Bequests:
1. James E. Lesher Spouse 100%
519 East Orange Street
Shippensburg, PA 17257
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B. Charitable and Governmental Bequests:
1.
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation) $
(If more space is needed, insert additional sheets of same size)
l4~R 2. 8 1\)\\%
FEDEI~AL CREDIT llNION
March 27,2006
Weigle & Associates P.C.
126 East King Street
Shippensburg, P A 17257
RE: Estate of Huberta S. Lesher
Dear Mr. Weigle,
I am writing in response to your request for date of death values on the above referenced member.
This account was owned jointly.
Account Date of Death Accrued Joint Owners Account
1464720 Principal Interest Created
Prime Share (00) $2820.53 $2.95 J ames Lesher 4/12/83
IRA $2242.56 $3.11 No Joint 12/30/03
If you have any questions with regard to the above balances, or need additional information, please feel
free to a Membership Officer at 717-263-4444.
Sincerely,
Patriot Federal Credit Union
800 Wayne Avenue, Chambersburg, PA * (717) 263-4444 * Mailing Address: P.O. Box 778, Chambersburg, PA 17201-0778
~" Citizens Bank
525 William Penn Place
Suite 153-2618
Pittsburgh, P A 15219
APR 1 3 2006
April 7, 2006
JERRY A, WEIGLE, ESQUIRE
WEIGLE & ASSOCIATES, P.C.
126 EAST KING STREET
SHIPPENSBURG P A 17257
Estate of HUBERTA LESHER
Date of Death: Feb 21, 2006
SSN: 204-28-2129
Dear Sir/Madam:
In accordance with your request, the attached information sheet has been provided in the above decedent's
name as of his/her date of death.
For IL or LC accounts, contact our Loan Department at 1-800-708-6680. For all other inquiries, please
call 1-888-999-6884
Sincerely,
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Robert Roos
Operations Services
~" Citizens Bank
Account Number 6140864291
Account Title HUBERTA LESHER
Date Opened 3/2/1992
Account Type Time Deposits (IRA)
Principal Balance as of DOD $11491.78
Interest from Last Posting to DOD $6.32
Account Balance as of DOD $11498.10
YTD Interest to DOD $43.40
~:E Citizens Bank
Account Number 6140897661
Account Title HUBERTA LESHER
Date Opened 3/30/1989
Account Type Time Deposits (IRA)
Principal Balance as of DOD $6574.40
Interest from Last Posting to DOD $12.10
Account Balance as of DOD $6586.50
YTD Interest to DOD $35.59
LAST WILL AND TESTAMENT
I, HUBERTA S. LESHER, of 519 East Orange Street, Shippensburg, Cumberland
County, Pennsylvania, being of sound mind, memory and disposition, do hereby
make, publish and declare this my Last Will and Testament, hereby revoking
and making void all wills by me at any time heretofore made.
FIRST. I order and direct the payment of all my just debts and funeral
expenses as soon as may be convenient after my decease.
SECOND. I give, devise and bequeath all my estate, real, personal and mixed,
whatsoever and wheresoever situate, to my beloved husband, JAMES E. LESHER,
absolutely.
THIRD. In the event my beloved husband predeceases me or is not living on
the 60th day following my death, I then give, devise and bequeath my estate
as follows:
A. I give and bequeath the large antique cradle, the childrs
antique high chair, and the antique tricycle to my niece,
STACY GARLING, absolutely.
B. I give and bequeath the Hummel figurine collection, the
antique child's spindle rocker, and my jewelry, to our friend,
TAMI JO WEAVER, absolutely.
C. I give and bequeath the large antique farm wagon, the saddle
maker's bench, three (3) antique photographs, and two (2)
antique cast iron stoves, to my nephew, TIMOTHY E. GARLING,
absolutely.
D. I give and bequeath the antique roll top desk, the antique
spinning wheel, and the antique cedar chest, to my niece,
CATHY SHENK, absolutely.
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E. I give and bequeath the wooden antique ice box, and the
antique Regulator clock, to my nephew, H. SCOTT GARLING,
absolutely.
F. I give and bequeath the antique child's sulky cart, the
Grandmother's clock, and the antique wooden washing machine,
to my niece, JOAN GARLING, absolutely.
G. I give and bequeath the decorative wall house hanging (from
the possessions of Edna Shanholtz), to my niece, ROBIN LOHE,
absolutely.
H. I give and bequeath three (3) antique sleds to my friend,
DANIEL V. LaBONTE, absolutely.
I. I give and bequeath- the antique wall telephone, to my nephew,
GERALD W. LESHER, JR., absolutely.
J. I give and bequeath two (2) antique butter churns to my
niece, LUCRETIA LESHER, absolutely.
K. I give and bequeath the antique flour chest to my friend,
DIRK E. LaBONTE, absolutely.
L. I give and bequeath my Winchester 16 gauge pump gun and
Marlin 30-30 lever action rifle (which belonged to Jacob
Lesher), to my nephew, JACOB C. LESHER, II, absolutely.
M. I give and bequeath all my jewelry to my nephew, MICHAEL
GARLING, absolutely.
N. I give and bequeath my German Collection of daggers, swords,
pistols, medals, etc., and all other guns and rifles, to
my nephews, MICHAEL GARLING and TIMOTHY E. GARLING, to be
divided between them as equally as possible.
FOURTH. I give, devise and bequeath all the rest and residue of my estate,
real, personal and mixed, whatsoever and wheresoever situate, to my following
nieces, nephews and friends, on a per stirpes distribution basis:
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111 ONE SHARE to my friend, DANIEL V. LaBONTE
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:1 ONE SHARE to my friend, DIRK E. LaBONTE
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(i ONE SHARE to nephew, MICHAEL GARLING
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ii ONE SHARE to my niece, CATHY SHENK
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I; ONE SHARE to nephew, H. SCOTT GARLING
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U ONE SHARE
J; to my niece, JOAN E. GARLING
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Ii ONE SHARE to my nephew, TIMOTHY E. GARLING
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Ii ONE SHARE to my niece, STACY GARLING
l! ONE SHARE nephew, JACOB C. LESHER, II
~ ;1 to my
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! l ONE SHARE niece, SHARON K. LESHER
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ONE SHARE to my niece, HARLENE KIMPLE
ONE SHARE to my friend, TAMI JO WEAVER
ONE SHARE to my niece, ROBIN SHANHOLTZ LOWE
ONE SHARE to my niece, LUCRETIA LESHER
ONE SHARE to my nephew, GERALD W. LESHER, JR.
FIFTH. In the event that any beneficiary of this my Last Will and Testament
is under the age of eighteen (18) years, I then give and bequeath said bene-
ficiary's share to and appoint as Guardian of any property which passes under
this Will or otherwise, COMMONWEALTH NATIONAL BANK, SHIPPENSBURG REGION, of
Shippensburg, Pennsylvania, AS GUARDIAN, NEVERTHELESS, to invest and re-invest
the same until the said beneficiary reaches the age of eighteen (18) years,
with the following powers in addition to those presently given by law:
A. The power to expend the income towards the health, support
and maintenance, and education, including a college (both
undergraduate and graduate), trade, business pr technical
school education, of the said beneficiary;
B. The power to expend the principal, within the discretion of
the said Guardian, if the income is insufficient, towards the
health, support and maintenance, and education, including a
college (both undergraduate and graduate), trade, business
or technical school education, of the said beneficiary;
c. The power to sell any a,nd all real estate, within the discre-
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D. The power to distribute the balance of principal and income,
if any remaining, when the said beneficiary reaches the age
of eighteen (18) years, without the necessity of a formal
adjudication of the Guardian's account in the Court of
Common Pleas, upon the receipt of a good and valid release;
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E. The principal of the Guardianship and the income therefrom
shall be free from the debts, liabilities and engagements of
those beneficially interested therein, and shall not be
subject to assignment by him or her, nor to attachment or
execution under any legal, equitable or other process for the
enforcement of judgments or claims'of any sort against them,
either individually or collectively.
SIXTH. I nominate, constitute and appoint my husband, JAMES E. LESHER, to be
the Executor of this my Last Will and Testament; and if he be unable to
fulfill the duties of Executor, I then nominate, constitute and appoint
COMMONWEALTH NATIONAL BANK, SHIPPENSBURG REGION, to be the Executor of this
my Last Will and Testament.
SEVENTH. I hereby direct that all federal, state and other death taxes
payable because of my death; with respect to the property forming my gross
estate for tax purposes, whether or not passing under this Will, including
any in'teres t or penalty imposed in connec tion wi th such taxes, shall be con-
sidered a part of the expense of administration of my estate and that such be
paid out of the rest and residue of my estate.
EIGHTH. I direct that neither my personal representative nor Guardian shall
be required to give bond for the faithful performance of their duties in any
jurisdiction.
IN WITNESS WHEREOF, I, HUBERTA S. LESHER, have hereunto set my hand and
seal to this my Last Will and Testament, written on four pages, the first
three pages signed for identification purposes only, this '?)(id.
day of
June, 1982.
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II hereof, signed, published and declared by her to be her Last Will and Testa-
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and memory, have hereunto subscribed our names as witnesses.
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This instrument was by the Testatrix, HUBERTA S. LESHER, on the date
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(1 COMMONWEALTH OF PENNSYLVANIA
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I; COUNTY OF CUMBERLAND
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I) instrument, having been duly qualified according to law, do hereby acknowledge
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I, HUBERTA 5. LESHER, the Testatrix whose name is signed to the foregoing
that I signed and executed the instrument as my Last Will;
,:
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that I signed it
willingly;
and that I signed it as my free and voluntary act for the purposes
therein expressed.
!; Sworn or affirmed to and acknowledged
\i before me by HUBERTA 5. LESHER, the
Ii Testatrix, this .301:{ day of
\\ June, 1982.
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Mary E. Seavers, Notary Pubftc
Shippensburg, PA Cumberland County
My Commission Expires July 27. 1982
COMMONWEALTH OF PENNSYLVANIA
SS.
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Lisa M. Dubbs
Jerry A. Weigle
and
We,
the witnesses whose names are signed to the foregoing instrument, being duly
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act for the purposes therein expressed;
that each of us in the hearing and
sight of the Testatrix signed the will as witnesses;
and that to the best of
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age and of sound mind and under no constraint or undue influence.
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Sworn or affirmed to and subscribed
before me by Jerry A. Weigle
and Lisa M. Dubbs
wi tnesses, this ",3() LL day of
June, 1982.
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J" /) (!,;}..) I (~~ \~j~ t1..,?jL~j'L-'/
. . Mary E. ~avers, Notary Public
Shippensbun), PA Cumberland County
My Commission Expires July 27, 19B2