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Home My WebLink About03-02-07 REV.1500 EX + (6-~O) .... Z W C W (J W C W I- :,::$(/) () 0:::,:: W D..() J: 00 () 0::...1 D..lC D.. <( COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT, 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY ~NrMB~R ilCiIi ;!h ,-- -----__0_ COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER DATE OF BIRTH (MM-DD-Year) 95- 3 2 - 1 389 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 06/28/2006 02/27/1943 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) 00 1, Original Return D 4, Limited Estate D 6, Decedent Died Testate (Attach copy of Will) D 9, Litigation Proceeds Received SOCIAL SECURITY NUMBER 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 10, Spousal Poverty Credit (date of death between 12.31-91 and 1-1-95) o 3, Remainder Return (date of death prior to 12-13.82) D 5, Federal Estate Tax Return Required Q.. 8, Total Number of Safe Deposit Boxes D 11, Election to tax under See, 9113(A) (Attach Sch 0) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS Lawrence J. Nea ,Es uire 108-112 Walnut Street FIRM NAME (If Applicable) z o i= <( ..J :J .... c: <( (J w 0::: z o i= <( .... :J a.. :!: o (J >< <( .... 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) (9) 10, Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12, Net Value of Estate (Line 8 minus Line 11) 13, Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) I- Z W C Z o D.. (/) W 0:: 0:: o () TELEPHONE NUMBER 717 238-4798 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) Harrisburg, PA 17101-1609 (1) (2) (3) (4) (5) 9,131.78 (6) 550.00 (7) OFFICIAL USE ONLY ---, , r~ ~. ".>' ~"""J "_J (8) 9,681.78 9,651.13 307,249.72 (11) (12) (13) 316,900.85 -307,219.07 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (14) -307,219.07 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 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 0.00 X _(15) 0.00 0.00 X _(16) 0.00 0.00 X ,12 (17) 0.00 0.00 X ,15 (18) 0.00 (19) 0.00 20, D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 'ece en s ample e ress: STREET ADDRESS 3 Ed d' gewoo Drive CITY I STATE PA I ZIP Mechanicsburg 17055 E> d't' C I t Add Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 0.00 Total Interest/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) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check to: REGISTER OF WILLS, AGENT 0.00 0.00 0.00 0.00 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 its income; ........................................ 0 c. retain a reversionary interest; or ...................................................................................................... 0 d. receive the promise for life of either payments, benefits or care? ............................................................. 0 2. 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 for" or payable upon death bank account or security at his or her death? ................. 0 4. ~~~t~~~:~e~~:;i:i:~I::~~~nua~:o~~ti.r.~~.~Q ~~~.~~!~~~;~:: .~:;.~~~:~~~~~~;.i.:~~~~:. ~.~~~~....................... [6'/~ No 0'/ g- G- g- g.- Q-~ o IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. '\ r-'" . j ......-,.~:..A..;:,,_. . 876 Mandy Lan-e earn Hill, PA 17011 DATE 1..z ...en 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 3% [72 P,S, 99116 (a) (1.1) (i)J. 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, 991'16 (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 0% [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 4,5%, except as noted in 72 P.S, 99116(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 12% [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. REV-15081;X + (6-98) . . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Le90 Philio S FILE NUMBER ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1, Citizens Bank - checking account no. 6213378603 1,333.97 2. 1983 Ford Bronco - Auction sale 275.00 3. Member's First - savings account no. 230631-00 143.27 4. Member's First - checking account no. 230631-11 2,972.03 5. ISG Steelton LLC - vacation pay 1,752.65 6. MittallSG Steelton LLC - final paycheck 2,005.11 7. Comcast Cable refund 59.03 8. Mittal - bonus 544.59 9. Philip Lego - US Saving Bond - redeemed 27.66 10. Express Scripts - refund 18.47 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. TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 9,131.78 REV-1509 ~X + (6-98) . SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Leao Phi/in S FILE NUMBER If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. David A. Lego 803 Highland Court Mechanicsburg, PA 17050 Son B c JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DE CD'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 7/27/95 1987 Toyota MR2 (Auction sale) 1,100.00 50. 550.00 TOTAL (Also enter on line 6, Recapitulation) $ 550.00 (If more space is needed, insert additional sheets of the same size) REV-1511 EX. + (12-99) . . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Leao PhiliD S. FILE NUMBER ITEM NUMBER A. 1. 2. B. 1. 2. 3. 4. 5. 6. 7. 8. 9. Debts of decedent must be reported on Schedule I. DESCRIPTION AMOUNT FUNERAL EXPENSES: Musselman Funeral Home Rolling Green Cemetery 5,905.00 1,195.00 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Joseph J. Lego Social Security Number(s)/EIN Number of Personal Representative(s) Street Address 3 Edgewood Drive City Mechanicsburg State PA Zip 17055 Year(s) Commission Paid: 2007 Attorney Fees - Lawrence J. Neary, Esquire Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address 300.00 1,500.00 City State Zip Relationship of Claimant to Decedent Probate Fees Register of Wills of Cumberland County 301.00 Accountant's Fees Tax Return Prepare~s Fees Cumberland County Law Journal - Estate advertisement Carlisle Sentinel - Estate advertisement Auctioneer's Commission - 87 Toyota 37.50 57.63 55.00 TOTAL (Also enter on line g, Recapitulation) $ 9,651.13 (If more space is needed, insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent Lego, Philip S. Decedent's Name Page 1 File Number Schedule H - Funeral Expenses & Administrative Costs - 81 ITEM NUMBER DESCRIPTION AMOUNT B. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) David A. Lego 300.00 Social Security Number(s)/EIN Number of Personal Representative(s) 202-52-8249 Street Address 803 Highland Court City Mechanicsburg State P A Zip 17050 Year(s) Commission Paid: 2007 SUBTOTAL SCHEDULE H-B1 300.00 REV-1512lOX + (6-98) '* SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Leao. PhiliD S. FILE NUMBER Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1, West Shore Emergency Medical Services check #136 - processed on 6/29/06 VAWEATDATE OF DEATH 75.00 2. Mortgage payment - offset - Member's First - 7/6/06 1,339.93 3. Mortgage payment - offset - Member's First 1,339.93 4. Mortgage payment - offset - Member's First 410.80 5. Internistrs of Central PA 23.20 6. Holy Spirit Hospital 425.52 7. Bally's Park Place 2,000.00 8. Boscov's Credit Card 175.32 9. Capital One 2,611.51 10. Capital One 1,362.67 11. Capital One 6,094.97 12. Cabela's Club Visa 252.98 13. First National Bank of Omaha 13,179.69 14. Goodyear Credit Plan 331.13 15. Harry Cahng 206,000.00 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 307,249.72 Continuation of REV-1500 Inheritance Tax Return Resident Decedent Lego, Philip S. Decedent's Name Page 1 File Number Schedule I - Debts of Decedent, Mortgage Liabilities, & Liens ITEM NUMBER DESCRIPTION AMOUNT 16. Hilton Casino & Resort 2,000.00 17. Kay Park 50,000.00 18. Sears 5,627.07 19. Theresa Imes 10,000.00 20. Trump Marina 2,000.00 21. Trump Plaza Casino 2,000.00 SUBTOTAL SCHEDULE I 71,627.07 GRAND TOTAL SCHEDULE I $ 307,249.72 ~".''''''.I* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER Leao. Ph'lin S 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, and transfers under Sec. 9116 (a) (1.2)] 1. Joseph J. Lego Lineal 3 Edgewood Drive 50% Mechanicsburg, PA 17055 2. David A. Lego Lineal 876 Mandy Lane 50% Camp Hill, PA 17011 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 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - 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) ~~ Citizens Bank 525 William Penn Place Suite 153-2618 Pittsburgh, P A 15219 August 16, 2006 LA WRENCE J NEARY 1 08-112 WALNUT STREET HARRISBURG PA 17101-1609 Estate of PHILIP S LEGO Date of Death: Jun 28, 2006 SSN: 195-32-13 89 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, pleas{: call 1-888-999-6884 Sincerely, ~ VafbfictOLNtIvJ Carole Gregory Operations Services ~~ Citizens Bank -- Account Number 6213378603 -- Account Title PHILIP S LEOO -- Date Opened 3/30/2006 -- Account Type Checking -- Principal Balance as of DaD $1333.97 -- Interest from Last Posting to DaD $ .00 Account Balance as of DaD $1333.97 -- YTD Interest to DaD $.00 ~1st MEMBERS 1st FEDERAL CREDIT UNION REGULAR SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner 230631 -00 OS/29/2003 $143.27 $.11 $143.38 None CHECKING ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner 230631 .11 OS/29/2003 $2,972.03 $.00 $2,972.03 None HOME EQUITY LOAN: Account Number/Suffix Date Loan Established Principal Balance at Date of Death Daily Interest Payment Amount/Frequency Next Due Date Name of Co-Borrower Collateral 230631 -03 04/06/2006 $118,446.22 $19.9249 $1,339.93/monthly 09/01/2006 Nancy A. Lego Property: 3 Edgewood Drive Mechanicsburg, PA Contractual Pledge of Shares ~= 1'~aAL CREDIT UNION ~eA.~t: :)d Insurance Services strvisor August 29, 2006 Estate of: PHILIP S. LEGO Date of Death: June 28, 2006 Social Security Number: 195-32-1389 5000 Louise Drive · Po. Box 40 . Mechanicsburg, Pennsylvania 17055 . (717) 697-1161 . www.members1st.org