HomeMy WebLinkAbout11-27-06 (2)
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15056041046
REV-1500 EX (05-04)
- .- PA Department of Revenue ..
Bureau of Individual Taxes .
Dept 280601
Harrisburg, PA 17128-0601
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
INHERITANCE TAX RETURN
RESIDENT DECEDENT
~AlilSE ONLY
County Code Year
File Number
Date of Birth
Decedenfs Last Name Suffix
Decedenfs First Name
MI
(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
CO 1. Original Return t::)
2. Supplemental Return
t::)
t::)
4. Limited Estate
t::)
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
~
t::) 4a. Future Interest Compromise (date of
death after 12-12-82)
t::) 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
t::) 10. Spousal Poverty Credit (date of death t::) 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
8. Total Number of Safe Deposit Boxes
t::)
Firm Name (If Applicable)
..
Correspondent's e-mail address:
Under penalties of pe~ury, 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.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
ADDRESS
Box, Duncannon, FA 17020
PLEASE USE ORIGINAL FORM ONLY
Side 1
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15056041046
15056041046
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REV-1500 EX
Decedent's Name:
RECAPITULATION
15056042047
1. Real estate (Schedule A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1.
2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (S,~hedule .c.).... . .. 3.
4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5.
6. Jointly Owned PropertY (Schedule E) q Separate Billing Requested . . . . . .. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) c::::) Separate Billing Requested.. . . . . .. 7.
8. Total Gross Assets (total Lines 1-7). ... .. .... ... ... .... .. .. .. . ... ...... 8.
9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . .. . . . . .. 9.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). . . . . . . . . . . . . . . . 10.
11. Total Deductions (total Lines 9 & 10)................................... 11.
12. Net Value of Estate (Line 8 minus Line 11) .. . .. .. . . .. ... .. .. .. .. .... .. .. 12.
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.
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) X .0_
16. Amount of Line 14 taxable
at lineal rate X.O_
17. Amount of Line 14 taxable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19.
15.
16.
17.
18.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
c::::)
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15056042047
Side 2
15056042047
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REV-1500 EX Page 3
Decedent's Complete Address:
File Number
DECEDENT'S NAME
Charles v. Eckenrode
STREET ADDRESS
801 Hanover Street
.--
CITY I STATE I ZIP
Carlisle PA 17020
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1) 2,232.13
Total Credits ( A + B + C ) (2)
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)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE AN~WER 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 [!]
b. retain the right to designate who shall use the property transferred or its income; ............................................ D I!J
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 rn
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? ........................................................................................................................ D [!]
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. 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 zero (0) percent
[72 P.S. 99116 (a) (1.1) (ii)). The statute does not exemot 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. 99116(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 P.S. 99116(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 twelve (12) percent [72 P.S. 99116(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.
Name of Attorney: R. Scott Cramer
Personal Representative: Theodore C. Crouse
~
Addr s of Attorney: P. O. Box 159
Duncannon, P A 17024
Telephone No: (717) 834-5700
Address of Executor
41 Mill Road
New Buffalo, PA 17069
Dated: I(.;U ~ 6
Description Value
1 . K&T Bank
a. Account #9508930025
(On August 21, 2006 this acc't.
was liquidated and a check made payable
to the Estate of Charles Eckenrode,
necessitating probate)
$7,766.10
2. The Church Of God Home, Inc.
801 N. Hanover Street
Carlisle, PA 17013
Rebate
9,094.71
Total
16,860.81
REGISTER OF WILLS OF CUMBERLAND COUNTY, PENNSYL VANIA
INVENTORY
Estate of Charles V. Eckenrode
No. 2006-00765
Date of Death - 3/20/06
S. S. #210-07-1705
Personal Representative (s) of the above Estate, deceased, verify that the
items appearing in the following Inventory include all of the personal assets
wherever situate and all of the real estate in the Commonwealth of
Pennsylvania of said Decedent, that the valuation placed opposite each item
of said Inventory represents its fair value as of the date of the Decedent's
death, and that Decedent owned no real estate outside of the Commonwealth
of Pennsylvania except that which appears in a memorandum at the end of
this Inventory. I/We verify that the statements made in this Inventory are
true and correct. I/W e understand that false statements herein are made
subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn
falsification to authorities.
SCHEDULE E
CASH, BANK DEPOSITS AND MISCELLANEOUS
PERSONAL PROPERTY
ESTATE OF Charles V. Bckenrode
FILE NUMBER: 2006-00765
(All orooerty iointly-owned with Ril!ht of Surviyorshio must be disclosed on Schedule F.)
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1 . M&:T Bank
a.) Account #9508930025
On 8/21/06 this acc't. was
Liquidated and a check made
Payable to the Estate of
Charles Eckenrode, necessitating
Probate.
7,766.10
2. The Church Of God Home, Inc.
801 N. Hanover Street
Carlisle, PA 17013
Rebate
9,094.71
TOTAL (Also enter on line 5.caoitulation) $16 , 860 . 81
(/fmore space is needed, insert additional sheers of same size.)
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF Charles V. Eckenrode
FILE NUMBER 2006-00765
Debts of decedent must be reported on Schedule I
ITEM
NUMBER
DESCRIPTION
AMOUNT
A. FUNERAL EXPENSES:
Funeral Home - Zimmerman -Auer Funeral Home Inc.
$1,050.00
B. ADMINISTRATIVE COSTS:
1.
Personal Representative's Commission -
Name of Personal Representative (s)
Social Security Number(s) /EIN Number of Personal Representative(s)
Street Address: 3021 Raccoon Valley Road
City
State
Zip
2. ATTORNEY FEES
R. Scott Cramer, Esquire
843.00
4. F AMIL Y EXEMPTION: (If decedent's address is not the same as claimant's, attach explanation)
Claimant -
Street Address -
City -
State
Zip -
4.
Relationship of Claimant to Decedent -
PROBATE FEE - Register of Wills
87.00
5. ESTATE NOTICE -
TOTAL (Also enter on line 9. Rec:aDltulatlon)
1,980.00
SCHEDULE J
BENEFICIARIES
ESTATE OF Charles V. Eckenrode
FILE NUMBER: 2006-00765
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
RELA TrONSHIP
AMOUNT
SHARE OF ESTATE
A. Taxable Bequests:
1.
Doris L. Reed
c/o Shirley Stetler
24 Shady Lane
Annville, FA 17003
none
entire
ITEM
AMOUNT OR
NUMBER
NAME AND ADDRESS OF BENEFICIARY
SHARE OF ESTATE
B. Charitable and Governmental Bequest
NONE
CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation) $
(If more space is needed, insert additional sheets of same Size)
~
r!1 M&I'Bank
499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12
Phone (888) 502-4349
Fax (302) 934-2955
10/31/2006
R Scott Cramer
Attorney At Law
5 South Market Street
PO Drawer 159
Duncannon, Pennsylvania 17020
Re: Estate of: Charles V Eckenrode
Social Security: 210-07-1705
Date of Death: March 20, 2006
Dear Sir or Madam:
Per your inquiry dated October 18, 2006, please be advised that at the time of death, the above-named decedent had on
deposit with this bank the following:
1.
Type of Account
Checking Account
Account Number
950893025
Ownership (Names of)
Charles V Eckenrode ·
Opening Date
06/10/02 Qosed 08/21/06
Balance on Date of Death
$ 0.00
Accrued Interest
$ 0.04 (Accrued interest up to the date of3/20/06)
Total
0.00
Please be advised, there was no safe deposit box fOlmd for the above decedent.
* For further account information, regarding ownership, closures and/or reimbursement of funds, etc., please call
the Paxton Street Office # 717-255-2240.
Sincerely,
-,~~
Nancy Clagett
Records Management
OTT CRAMER
lmey at Law
Market St.
. Drawer 159
man, PA 17020
LAST WILL
I, Charles V. Bckenrode, of 601 Wilhelm Road, Box 147-B,
Harrisburg, Dauphin County, Pennsylvania, declare this to be
my Last will, hereby revoking all prior Wills and Codicils.
FIRST: I direct that the expenses of my last illness and
funeral be paid out of my estate as soon after my death as is
convenient and expeditious in the judgment of my Executor,
hereinafter named.
SECOND: I have made no provisions in this my Last Will
for my children as I do not wish them to receive any share of
my estate.
THIRD: I give, devise and bequeath my entire estate to
my friend, Doris L. Reed.
FOURTH: Should my friend, Doris L. Reed, predecease me,
then and in that event, I give, devise and bequeath my entire
estate to my friends, Theodore C.. Crouse and Janice A. Crouse,
husband and wife.
FIFTH: All estate, inheritance and other death taxes,
together with any interest and penalties payable with respect
to property or interests therein subject to taxation by reason
of my death and whether passing under my will or any codicil
thereto, or otherwise including jointly held and other non-
testamentary property shall be paid out of the principal of my
residuary estate without apportionment.
SIXTH: I hereby nominate, constitute and appoint my
friend, Theodore C. Crouse, Executor of this my Last will. I
further direct that he shall not be required to post any bond
to secure the faithful performance of his duties in the
Commonwealth of Pennsylvania or in any other jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
to this my Last.Will~ which consists of one (1) sheet of
paper, dated th1s U~\ day of June, 2002.
(\tl.1liV[vj~ (SEAL)
!' Charles V. ECkenrode .
_ ", ""_"_"'~~'_"~_<' . .'~" ...,.."'___,,_.~__.w_ ._,.._,_......".,_"'~"'...-~.~~...",...~...,.".~".,....,..,.".,..,.~"'''''<-'-~...,.._.~._--_.,~-.,--<.-,-~._~' .--~....-..~-.-..._. '-'."
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The writing contained on the one (1) preceding page was
signed and sealed by Charles V. Eckenrode and by him
published and declared as his Last Will, in the presence of
us, who have hereunto subscribed our names as witnesses at
his request, in his presence, and in the presence of each
other.
~~ -:J'J'l ~Y'Ltll/
COMMONWEALTH OF PENNSYLVANIA)
)SS
COUNTY OF PERRY )
I, Charles V. ECkenrode, 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.
\~V f~~,
SWORN or affirmed to and
acknowledged before me by,
Charles V. Bckenrode, testator,
thisLc4~day of ~~'L ,2002.
SCOTT CRAMER
,ttomey at Law
S. Market St.
. O. Drawer 159
cannon, PA 11020
~~~
NOTARW. SEAL.
FIJJH B.EANOR GlJNl"RtJM, No8y AaIc
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SCOTT CRAMeR
ttomey at Law
S. Market St.
O. Drawer 159
:annon, PA 17020
COMMONWEALTH OF PENNSYLVANIA)
)SS
COUNTY OF PERRY )
We, 'i?Srd/::{)om-e/ and (-fAnnY' tY). i'afff2&,J the
witnesses whose names are signed to the at ached or
foregoing instrument, being 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 Charles V.
Eckenrode 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 the time 18 or more years of
age, of sound mind and under no constraint or undue
influence.
1?~
/ .
$L -?l/. t~
SWORN or affirme
to ,before me by
and .
thisU-\~ day of :::J ~n ~
s}Jbscribed
. LA AN"/'
, witnesses,
, 2002.
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NOTARIAL SEAL
RUTH B.EANCR GUNTRt.I.t, ~NIIc
~1Oft Boro, Perry County
My CommIssiaI, ExpIres May 11. 2G05
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A THORIZED SIGNATUI
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DEPOSIT TICKET
Dollars Cents
CURRENCY
COINS
CHECKS 1.
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each
item is
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Total From Other Side
Total Items TOTAL (Art ~ ,. /0
PNCl8ANK.
PNC BaDk. N.A. 040
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CHECKS AND OTHER ITEMS ARE RECEIVED FOR DEPOSIT SUBJECT
TO THE RULES AND REGULATIONS OF THIS FlNANClALlNSTITUTlON.
DEPOSIT."AY NOT.. AVAlLA.L. ~ 1II"_An WITHDRAWAL
ESTATE OF C hl1tUt's C CtLtn tZ.od<:-
Use reverse side for additional listing or attach tape.
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AUER MEMORIAL HO"E
Fai<:7175419943
Nav 21 2006 10: 33
P.01
Zmmenna~
-
FUNERAL HOME, INC.
4100 JONESTOWN ROAD. HARAISBUR<.i. PA 17108 . 717546-4001 · MARIANNE: E. CORl. SUPERVISOR
26823
3-21-2"6
Theodore C. Crouse
47 Kill Street
... Buffalo, PA 17869
Charles V. Eckenrode - Dec....d
X PrOfessional Services $995."
Llaoustne
Other
SUB 'lO'J.'AL $995."
Casket
OUter Conta! ner
Suit/Dre..
Underclothing
Slippers
Register Book
IIeaorial rolclerll
TbanIt You Card.
Crucifix
Oth.r
SUB 'lO'J.'AL $....
Grave Opening Charge
ceaetery Bquipaent
_.paper
_.paper
New.paper
Honorartua
:x: !5 Cert t :U eel Copie. I $6." $3....
Hairdre..er
!'lowers
Flowers
][ County Coroner Pee $25."
Other
Other
SUB 'l'O'tAL $55."
IfO'l'AL $1,.5....
4-3-2'" PAIO $1,'59.41
BALAIICE DUB -$9.4'
R. SCOTT CRAMER
ATTORNEY AT LAW
5 S. MARKET ST., P.O. DRAWER 159
DUNCAN NON, PENNSYLVANIA 17020
(717) 834-5700
FAX NO. (717) 834-9012
November 22, 2006
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, Pennsylvania 17013
RE: Estate of Charles V. Eckenrode
No. 2006-00765
Dear Sir/Madam:
Please find enclosed herewith an original and one (1)
copy of the Pennsylvania Inheritance Tax Return with regard
to the above-referenced estate, along with a check in the
amount of $2,232.13, which represents the tax owing and a
check in the amount of $30.00 for the filing fee.
Should you have any questions regarding same, please
do not hesitate to contact my office.
..:r
Very truly yours,
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Enclosures
Office of R. Scott Cramer
R. Eleanor Guntrum
cc: Theodore C. Crouse (w/Encl.)
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