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Home My WebLink About07-31-06 (2) ....J 15056051047 REV-1500 EX (06-05) PA Department of Revenue . Bureau of Individual Taxes PO BOX 280601 PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death INHERITANCE TAX RETURN RESIDENT DECEDENT County Code Year File Number 2 1 0 5 00935 Date of Birth 20116 4 958 Decedent's Last Name 100 820 0 5 Suffix o 5 2 9 1 9 2 5 Decedent's First Name MI GUT S HAL L M R S J U N E E (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 'I.*- 1. Original Return 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 4 limited Estate ::Itl{ 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received ......Q. 8. Total Number of Safe Deposit Boxes K E I T H o B R E N N E MAN 71769 7 8 5 2 8 Firm Name (If Applicable) S N E L B A K E R First line of address & B R E NN E M AN 4 4 W EST M A I N S T R E E T Second line of address City or Post Office State ZIP Code M E C H A N I C S BUR G P A 1 705 5 Correspondent's e-mail address: ~.V.~~_'_.' _~,'.'.,~.m'm'_ ,,,'wmm.'_m"""_"__'.w^~w'm.,____.~.'__"'" ",..,^w .-. "','v.'Aw'_'_~''-o_m___.~.Mmnnmw.',w'm.,,.v.wm^',~~.w~_.w_'m'.'_._.'~'>^_._o'~hc^,,_w ""w. mm__"w_vw'm"~_'~' 'W"''''..'_.,^~'_"'.'m.'^'.'A_.mw., m_ ".~_" _',__w _'''. m_.v,_~ 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 representative is based on all information of which has any knowledge. DATE ....."'-:/7- Z-ff-r?- SI~N~TU?1~;~7~~~~G_R~. ADDRESS ' 401 PA 17257 7/~-c; (, ADDRESS 44 West Main Street, Mechanicsburg, PA 17055 < __,,', w'.~m~"""^W~~^~,~,m ,. .,. __ __,'rmm'M'. _~.~,__.,_.'___",.'~'~___'..','. ,--"''''~~_~ "~"'N..~."v_,.~~,'~~,.,.~,.. , "~.'~ '_"'m~m'm,W@Hn PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056051047 15056051047 ~ --.J 15056052048 REV-1500 EX Decedent's Social Security Number June E. Gutshall 20116 495 8 Decedent's Name: RECAPITULATION Real estate (Schedule A). 1. 152000000 2. Stocks and Bonds (Schedule B) 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . 3. 4 Mortgages & Notes Receivable (Schedule D) . . 4. 5 Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . 5. 95545063 6 Jointly Owned Property (Schedule F) Separate Billing Requested . 7 Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested. 6. 7. 1389042 8. Total Gross Assets (total Lines 1-7). . .................. . 8. 9. Funeral Expenses & Administrative Costs (Schedule H). 9. 2 0 0 9 4 0 1 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . ...10. 6 8 00 8 9 11 Total Deductions (total Lines 9 & 10). . . . 11. 2 0 7 7 4 0 9 9 12 Net Value of Estate (Line 8 minus Line 11) . ....12. 2 2 8 1 () o 0 0 6 13 Charitable and Governmental Bequests/See 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. 2 2 8 1 6 o 0 0 6 TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) XO_ 16. Amount of Line 14 taxable at lineal rate X .0 -45 2 2 8 1 6 0 0 0 6 17. Amount of Line 14 taxable at sibling rate X. 12 18. Amount of Line 14 taxable at collateral rate X .15 15 16. 1 0 2 6 7 02 0 17. 18. 19TAXDUE.. 19. 1 0 2 6 7 02 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT :XXX Side 2 L 15056052048 15[156052048 --.J REV-1500 EX Page 3 File Number 21-05-00935 Decedent's Complete Address: DECEDENT'S NAME ~_____~~ R Glltshall_ STREET ADDRESS 33 Stonehedge Drive ---- -----..-- STATE ZIP ----- -- CITY Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 10,267.20 9,906.50 ___~5.32 Total Credits (A + B + C ) (2) 10,401.82 3. Interest/Penalty if applicable D. Interest E. Penalty -- Total Interest/Penalty (D + E) (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) ____~-----1_;E!_'~~__________ 5 If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (58) A. Enter the interest on the tax due. 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;............................ ........................... D [Xl b. retain the right to designate who shall use the property transferred or its income; ............... .................. . D :xl c. retain a reversionary interest; or............... ................................. ................................................. D [X] d. receive the promise for life of either payments, benefits or care?... .... . ............... ... D :xi 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.............................. ...................... ...................... D :xJ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ...... [Xl 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which o !'. contains a beneficiary designation? . .. ........................................ ................................... ... LJ(.I LJ 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 January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. S9116 (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 zero (0) percent [72 PS S9116 (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 twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. s9116(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 four and one-half (4.5) percent, except as noted in 72 PS S9116(1.2) [72 PS. s9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [7:2 P.S. s9116(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 ado~tion. REV-1502 EX+ (6-98)~.. . 'fdfJ)J;F COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE June E. Gutshall FILE NUMBER 21-05-00935 ESTATE OF 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 wilting buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. VALUE AT DATE DESCRIPTION OF DEATH All that certain parcel of land situate in South Middleton Township, Cumberland County, Pennsylvania, improved wiht a residential dwelling commonly kno~rr as 33 Stonehedge Drive, Carlisle, Pennsylvania (sale price~: $152,000.00 TOTAL (Also enter on line 1, Recapitulation) $ 152,000 _ 00 (If more space is needed, insert additional sheets of the same size) REV-15GB EX + (6-9B) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF June E. Gutshall FILE NUMBER 21-05-00935 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 NUMBER 1. DESCRIPTION Citizens Bank Checking Account No. 620479437 VALUE AT DATE OF DEATH $26,839.05 2. Sovereign Bank: a. Certificate of Deposit Account No. 1675202855 b. Certificate of Deposit Account No. 2895168751 7,752.29 25,022.22 3. M&T Bank Certificate of Deposit Account No. 031003911155496 25,032. 11 4. PNC Bank Checking Account No. 5140425601 5,034.04 5. Jewelry, furnishings and miscellaneous furniture and personalty 3,901. 00 6. Mt. zion Cemetery - burial plots (3 @ $300) 900.00 7. Miscellaneous cash on hand at time of death and sav1ngs 527.92 8. 2005 Federal Income Tax refund 537.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 95,545.63 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF June E. Gutshall FILE NUMBER 21-05-00935 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the F:EV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM NUMBER 1. INCLUDE THE NAME OF THE TRANSFEREE. THEIR REcATIONSHIP TO DECEOENT AND THE DATE OF TRANSFER. ATTACH A COPY OF Tf-'E DEED FOR REAL ESTATE. DATE OF DEATH % OF DECO'S EXCLUSION VALUE OF ASSET INTEREST (IF APPlICABLEI $1,389.42 100% TAXABLE VALUE $1,389.42 MetLife Total Control Account No. 4032015819, payable upon death to David L. Gutshall, son of Decedent. Date of transfer: October 8, 2005 TOTAL (Also enter on line 7 Recapitulation) $ 1,389.42 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) Ct~_ WU COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF June E. Gutshall FILE NUMIBER 21-05-00935 Debts of decedent must be reported on Schedule 1. ITEM NUMBER A. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES Ronan Funeral Home - funderal expense $9,797.20 2. Gordon's Memorials - footstone 385.00 3. Ronan Funeral Home - tombstone engrav1ng 120.00 4. Mt. Zion Cemetery 80.00 5. Gingrich Memorials 11 0 . 00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions waived Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State _Zip Year(s) Commission Paid: 2. Attorney Fees to Snelbaker & Brenneman, P. C. 6,000.00 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 Initial fee ($129.00) and additional fee ($250.00) 379.00 5. Accountant's Fees, miscellaneous probate costs and reserve 1,UOO.00 6. TaxRRturnPreparer'sFees Byers Tax preparation: Advertise grant of letters testamentary: a. Patriot News: b. Cumberland Law Journal: 50.00 7. $119.94 75.00 Realty transfer tax on sale of real estate Roy D. Gutshall - personal property appraisals Advertising fee to The Sentinel for sale of realty 194.94 1,520.00 65.00 392.96 TOTAL (Also enter on line 9, Recapitulation) $ 20,094.10 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-03) '* SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT June E. Gutshall FILE NUMBER 21-05-00935 ESTATE OF Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER 1. DESCRIPTION Comcast - balance due for cable service VALUE AT DATE OF DEATH $ 45.01 2. Shelby Ins. Company - balance due for homeowner's ~nsurance 97.75 3. Thornwald Nursing Home - balance due on account 53.50 4. Lifeline - balance due on account 35.00 5. UGr - balance due on account 23.66 6. PP&L - balance due on account 37.58 7. The Bon Ton - balance due on account 216.89 8. South Middleton Township Municipal Authority - balance due on account 108.90 9. Wayne Noss Flowers - balance due on account 26.50 10. West Shore EMS - balance due on account 36.10 TOTAL (Also enter on line 10, Recapitulation) $ 680.89 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) ESTATE OF NUMBER SCHEDULE J BENEFICIARIES FILE NUMBER ?1-0'\-c)OQ1'\ RELATIONSHIP TO DECEDENT AMOU NT OR SHARE Do Not List Trustee(s) OF ESTATE Son 1/3 residue Daughter 1/3 res 1due and specified person alty Son 1/3 residue and specified person alty Granddaughter $5,000.00 cash Granddaughter $5,000.00 cash Grandson $5,000.00 cash Granddaughter $5,000.00 cash Grandson $5,000.00 cash ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, 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 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT June E. Gutshall 1. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Russell R. Gutshall, III 401 Liberty Drive, Shippensburg, PA 17257 Jean G. Ryan 24 Greenwich Ave., Melville, NY 11747 David L. Gutshall 15 Chainsaw Road, Dillsburg, PA 17019 Jodi L. Greco 24 Greenwich Ave., Melville, NY 11747 Candice Uvermiller 1537 Sheepford Road, Mechanicsburg, PA 17055 Russell R. Gutshall, IV 32 Lonesome Road, Newville, PA 17241 Angela C. Bistline 6 Jessica Drive, Carlisle, PA 17013 Edward G. Rossman 3621 Woodward Ave., Seaford, NY 11783 2. 3. 4. 5. 6. 7. 8. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- 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) LAST "WILL AND TESTAMENT OF JUNE E. GUTSHALL T, June E. Gutshall, a legal resident of South Middleton Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare this as and for my Last Will and Testament, hereby revoking all other \viIIs and codicils heretofore made by me. FIRST: I direct that all my just debts and funeral expenses, including my grave marker, shall be paid from the assets of my estate as soon as practicable after my decease. SECOND: I direct that all taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. THIRD: I devise the following items to my children as indicated: A. My Bible to my daughter, Jean E. Ryan. B. All of my jewelry and silverware, to my daughter, Jean E. Ryan, and my grandchildren who shaII have survived me. My daughter shall divide said items as she deems appropriate, in her sole discretion. C. My grandfather clock and two cemetery plots at Mt. Zion Cemetery to my son, David 1. Gutshall. FOURTH: I give and bequeath the sum of Five Thousand Dollars ($5,000.00) to each of my grandchildren who survive me. Said amount shall be held by David 1. Gutshall, IN TRUST, as Trustee for the benefit of each of my grandchildren under the age of Twenty-four (24), upon the following terms and conditions: A. To hold the principal and accumulate all income thereon until each beneficiary shall attain the age of 24. Nothing herein shall prevent Trustee from paying his compensation out of said trust assets on an annual basis. B. To pay the accumulated income and principal then remaining in said Trustee's hands to each beneficiary upon his or her attaining the age of Twenty-four (24) ~ ~ years. C. Any and all payment or payments of any sum or sums, whether in cash or in kind, and whether for principal or income, payable to said beneficiaries, shall be made upon the sole receipt of the respective beneficiary to whom the payment is made, and free from anticipation, alienation, assignment, attachment and pledge, and free from control by the creditors of any such beneficiary. All shares of principal and income herein given shall be free from anticipation, assignment, pledge or o bligation of any beneficiary, and shall not be subject to any execution or attachment. D. In the event of the renunciation, death, resignation, or inability to act for any reason whatsoever of the said David 1. Gutshall, I nominate, constitute and appoint Russell R. Gutshall, as Trustee under the terms ,md conditions of this Paragraph FOURTH. FIFTH: I devise and bequeath the residue of my estate, of every nature and wherever situate, to my three children, Russell R. Gutshall, III, Jean E. Ryan and David L. Gutshall, in equal shares. The share of any child who predeceases me shall be distributed to his or her issue, per stirpes, and in default of any such then-living issue, such share shall be added to the share or shares for my other children. In the liquidation of my estate, r ask that only my three children prepare for sale the items in my home. SIXTH: I nominate, constitute and appoint my Edward L. Schorpp, Esquire, Executor, of this, my Last Will and Testament. I hereby relieve my Executor from the necessity of posting security in connection with their duties as such in any jurisdiction in which they may be called upon to act, insofar as r am able by law so to do. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will ~ and Testament, consisting of three typewritten pages, each of which bears my initials, this /6 L- day of vt'/;../~ , 1999. f,fUl'lL <f? ddtvf,Ji:~;J.-f - (SEAL) G ne E. Gutshall, Testatrix .., Signed, sealed, published, and declared by the above-named Te:statrix, June E. Gutshall, as and for her Last Will and Testament, in the presence of us, who, at her request, in her sight and presence, and in the sight and presence of each other, have hereunto subscribed our names as witnesses. ~~~ vl rY~dn: I fJ. ~)J~l \. ACKNOWLEDGMENT COMMONWEAL TH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) I, June E. Gutshall, Testatrix, 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. ed to and acknowledged before me by June E. Gutshall, the Testatrix, this ,1999. N~~~ ro" r;tarial Se~1 I Susan K. Guyer, Notary Public " Carlisle Bom, Cumberland County My Commission Expires Sept. 4, 1999 Member, Pennsl'lvF.\nia A~&ooil;ltlon 0 Notaries I , , ~ AFFIDA VIT COMMONWEAL TH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) We, Edward L. Schorpp and Ll/'JD.tl. A I rK.Of-lIY\ , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testatrix sign and execute the instrument as her Last Will; that June E. Gutshall signed willingly and that she executed it as her free and voluntary act for the purpose 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 our knowledge the Testatrix was at that time eighteen or more years of age, of sound mind, and under no constraint or undue influence. /~worn or affirmed and subs~ribed to b~fOJ ~~ EdW~' . chorpp and .A , t~ W Nt , WItnesses, thIS day ofCtJlJ '- Ll N (! A " 1999. ~~~(SEAL) Witness, Edward L. Schorpp (!rLdJ<..; .4. I?-~?/Il Witness (SEAL) (SEAL) Notarial Seal Susan K. Guyer, Notary Pub![ic Carlisle Borc, Cumberland County My Commission Expires Sept. 4, 1999 fv1embllr, P~nnl;ylv\lnlil {\~~QOll1tlon of ~ott\r as