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HomeMy WebLinkAbout98-0892 FilE NUMBER 2 1 -9 8 0 8 9 2 COUNTYCOiiE --VEAR- - - 'NUMBeR- - REV.15oo ex + (6-00) REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 I- Z W C W o W C DECEDENfS NAME (LAST, FIRST, AND MIDDLE INITIAL) Snader Ro er M. DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM.DD-Year) 10/04/1998 01/23/1927 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Widowed w .... :lc::~U) o a::lll::: wQ.O J:OO Oa::..I Q.m Q. c( 00 1. Original Return D 4. Limijed Estate o 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 copyofTrust) D 10. Spousal Poverty Credit (date of death between 12-31-91 ami 1-1-95) OFFICIAl USE ONLY SOCIAL SECURITY NUMBER 2 02- 2 0 - 0 968 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER D 3. Remainder Return (date of death prior to 12.13-62) D 5. Federal Estate Tax Return Required _ 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Attach Sch 0) .... z w c z o Q. en w a:: a:: o o COMPLETE MAILING ADDRESS 29 East Philadelphia Street NAME Kurt A. Blake Es uire FIRM NAME (If Applicable) Blake & Gross LLC TELEPHONE NUMBER 717.848.3078 York (1 ) (2) (3) (4) (5) (6) (7) (8) (9) (10) z o i= :3 :) l- ii: <C o W B: 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 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) o 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) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 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) 14. Net Value Subjectto Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o i= ~ :) a.. :! o o >< ~ 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x _ (15) X _ (16) X .12 (17) X .15 (18) (19) 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. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 3,625.00 o G~ , f C") ::::j; l-n <<--: ::::rJ c/) ::>, C)() ':,2 .::n =0 ---I 2.379.00 3,485.00 (11 ) (12) (13) (14) PA 17401 OFFICIAL USE ONLY l"'-.) c;::) c::;) --J ::tt ""1;:...."- .,..r,._~'_. :;0 N -.l -0 ~I ~ N N ~ 3.625.00 5.864.00 -2,239.00 -2,239.00 o d tl C I t Add ece en s ample e ress: STREET ADDRESS 32 Center Street Lot 26 . CITY I STATE I ZIP Mt. Holly Springs PA 17065 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits ( A + B + C) (2) 3. InteresUPenalty if 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 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 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; ........................................................................... 0 0 b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 D c. retain a reversionary interest; or ........................................ .............................................................. D D d. receive the promise for life of either payments, benefits or care? ............................................................. D 0 2. If death occurred after December 12, 1982. did decedent transfer property within one year of death without receiving ad ate nsideration?..... ........ ....... .......... ......... ........ ........ ........ ................. ...... ........ 0 0 3. Did decedent own n "in trust f "or payable upon death bank account or security at his or her death? ................. 0 0 4. Did decedent ow an Individual etirement Account, annuity, or other non-probate property which contains a ben Iciary designati ?...................................................... ................................................ 0 D IF THE ANSWER TO ANY or; THE ABOVE UESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. ADDRESS SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS 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. ~9116 (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. ~9116 (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. ~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. ~9116(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. ~9116(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-1502 EX + (6-98) * ..COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Snader R0ger M 21 98 0892 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 willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real DrODertv which is iointly-owned with riaht of survivorshiD must be disclosed on Schedule F. SCHEDULE A REAL ESTATE ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH None TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) REV-1503 EX + (6-98) . ...COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Snader Roger M. FILE NUMBER 21 98 All property jointly-owned with right of survivorship must be disclosed on Schedule F. 0892 ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH None TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1504 EX + (6-98) * ..,COMMON,WEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP ESTATE OF Snader R0ger M FILE NUMBER 21 98 0892 Schedule C-1 or C-2 (including all supporting infonnation) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting infonnation to be submitted for sole-proprietorships. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH None TOTAL (Also enter on line 3, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1505 EX + (6-98) .* SCHEDULE C-1 CLOSELY-HELD CORPORATE STOCK INFORMATION REPORT COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Snader. Roger M. FILE NUMBER 21 98 0892 1. Name of Corporation None Address City 2. Federal Employer 1.0. Number 3. Type of Business Zip Code State of Incorporation Date of Incorporation Total Number of Shareholders Business Reporting Year State Product/Service 4. Preferred $ $ Common Provide all rights and restrictions pertaining to each class of stock. 5. Was the decedent employed by the Corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 Yes 0 No If yes, Position Annual Salary $ Time Devoted to Business 6. Was the Corporation indebted to the decedent? ....................................... 0 Yes 0 No If yes, provide amount of indebtedness $ 7. Was there life insurance payable to the corporation upon the death of the decedent? ............... 0 Yes 0 No If yes, Cash Surrender Value $ Net proceeds payable $ Owner of the policy B. Did the decedent sell or transfer stock in this company within one year prior to death or within two years if the date of death was prior to 12-31-82? DYes 0 No If yes, 0 Transfer 0 Sale Number of Shares Transferee or Purchaser Consideration $ Date Attach a separate sheet for additional transfers and/or sales. 9. Was there a written shareholder's agreement in effect at the time of the decedent's death? . . . . . . . . . . . . 0 Yes 0 No If yes, provide a copy of the agreement. 10. Was the decedent's stock sold? .................................................0 Yes 0 No If yes, provide a copy of the agreement of sale, etc. 11. Was the corporation dissolved or liquidated after the decedent's death? ....................... 0 Yes 0 No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 12. Did the corporation have an interest in other corporations or partnerships? . . . . . . . . . . . . . . . . . . . . .. 0 Yes 0 No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. THE FOllOWING INFORMATION MUST BE SUBMITTED WITH THIS SCHEDULE A. Detailed calculations used in the valuation of the decedent's stock. B. Complete copies of financial statements or Federal Corporate Income Tax returns (Form 1120) for the year of death and 4 preceding years. C. If the corporation owned real estate, submit a list showing the complete address/es and estimated fair market value/s. If real estate appraisals have been secured, attach copies. D. List of principal stockholders at the date of death, number of shares held and their relationship to the decedent. E. List of officers, their salaries, bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year. List those declared and unpaid. G. Any other information relating to the valuation of the decedent's stock. (If more space is needed, insert additional sheets of the same size) REV-1506 EX + (9-00) .. ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C-2 PARTNERSHIP INFORMATION REPORT ESTATE OF Snader ROQer M. FILE NUMBER 21 98 0892 1. Name of Partnership None Address Date Business Commenced Business Reporting Year City State 2. Federal Employer 1.0. Number 3. Type of Business Product/Service 4. Decedent was a D General D Limited partner. If decedent was a limited partner, provide initial investment $ Zip Code 5. A. B. C. D. 6. Value of the decedent's interest $ 7. Was the Partnership indebted to the decedent? ................................ 0 Yes 0 No If yes, provide amount of indebtedness $ 8. Was there life insurance payable to the partnership upon the death of the decedent? ........ 0 Yes 0 No If yes, Cash Surrender Value $ Net proceeds payable $ Owner of the policy 9. Did the decedent sell or transfer an interest in this partnership within one year prior to death or within two years if the date of death was prior to 12 -31-82? DYes 0 No If yes, 0 Transfer 0 Sale Percentage transferred/sold Transferee or Purchaser Consideration $ Date Attach a separate sheet for additional transfers and/or sales. 10. Was there a written partnership agreement in effect at the time of the decedent's death? . . . . . . . 0 Yes 0 No If yes, provide a copy of the agreement. 11. Was the decedent's partnership interest sold? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0 Yes 0 No If yes, provide a copy of the agreement of sale, etc. 12. Was the partnership dissolved or liquidated after the decedent's death? ................. 0 Yes 0 No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 13. Was the decedent related to any of the partners? ................................ 0 Yes 0 No If yes, explain 14. Did the partnership have an interest in other corporations or partnerships? . . . . . . . . . . . . . . . . 0 Yes 0 No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. THE FOllOWING INFORMATION MUST BE SUBMITTED WITH THIS SCHEDULE A. Detailed calculations used in the valuation of the decedent's partnership interest. B. Complete copies of financial statements or Federal Partnership Income Tax returns (Form 1065) for the year of death and 4 preceding years. C. If the partnership owned real estate, submit a list showing the complete address/es and estimated fair market value/so If real estate appraisals have been secured, attach copies. D. Any other information relating to the valuation of the decedent's partnership interest. REV-1507 EX + (6-98) . SCHEDULE D MORTGAGES & NOTES RECEIVABLE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Snader ROQer M. FILE NUMBER 21 98 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. 0892 DESCRIPTION VALUE AT DATE OF DEATH ITEM NUMBER 1. None TOTAL (Also enter on line 4, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) .. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Snader Roger M. FILE NUMBER 21 98 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. 0892 ITEM NUMBER 1. DESCRIPTION Mobile Home - lost to landlord for rent and real estate taxes 2. VA 3. VA VALUE AT DATE OF DEATH 3,000.00 100.00 525.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 3.625.00 REV-1509 EX + (6-98) '* . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Snader Rocer M FILE NUMBER 21 98 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. 0892 SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. None 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 DECD'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL EST ATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. TOTAL (Also enter on line 6, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (6-98) '* . COMMOfllWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER.VIVOS TRANSFERS & MISC. NON.PROBA TE PROPERTY ESTATE OF Snader R0ger M. FILE NUMBER 21 98 0892 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 ITEM INClUDE THE NAME OF THE TRANSFEREE. THEIR RElATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER. ATTACH A COpy OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1. None TOTAL (Also enter on line 7 Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (12-99) * . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Snader Roaer M. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Debts of decedent must be reported on Schedule I. FILE NUMBER 21 98 0892 ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Funeral bill 811.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Brenda Loreman 750.00 Social Security Number{s)/EIN Number of Personal Representative{s) Street Address 424 Red Bank Road City Dover State P A Zip 17315 Year{s) Commission Paid: 2. Attorney Fees Kurt A. Blake, Esquire 750.00 3. Family Exemption: (If decedenfs address is not the same as claimanfs. attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees to Kurt A. Blake, Esquire 48.00 5. Accountanfs Fees 6. Tax Return Prepare~s Fees 7. Death Cert's to Kurt A. Blake, Esquire 20.00 TOTAL (Also enter on line 9. Recapitulation) $ 2.379.00 (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (6-98) .w SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Snader Rocer M. FILE NUMBER 21 98 Include unreimbursed medical expenses. 0892 ITEM NUMBER DESCRIPTION 1. Lot Rent to David Cleland 65 Pinedale Road Carlisle, PA 17013 VALUE AT DATE OF DEATH 3,485.00 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 3.485.00 REV.'513EX.I* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER .... f ~oaer M 21 98 0892 RELA TIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee{s) OF ESTATE I. TAXABLE DISTRIBUTIONS pnclude outright spousal distributions. and transfers under Sec. 9116 (a) (1.2)] 1. Brenda Loreman Daughter 100% 424 Red Bank Road Dover, PA 17315 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18. AS APPROPRIATE, ON REV-1500 COVER SHEET ll. 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) REV-1514 EX + (6-98) .* SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN Check Box 4 on Rev-1500 Cover Sheet, FILE NUMBER COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Snader R0ger M 21 98 0892 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or atter 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. D Will D Intervivos Deed of Trust D Other None D Ufe or DTerm of Years D Ufe or DTerm of Years DUfe or DTerm of Years DUfe or DTerm of Years 1. Value of fund from which life estate is payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 2. Actuarial factor per appropriate table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest table rate - D 3 1/2% D 6% D 10% D Variable Rate % Value of life estate (Line 1 multiplied by Line 2) .......................................... DUfe or DTerm of Years DUfe or DTerm of Years DUfe or DTerm of Years D Ufe or DTerm of Years 1. Value of fund from which annuity is payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2. Check appropriate block below and enter corresponding (number) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Frequency of payout - D Weekly (52) 0 Bi-weekly (26) D Monthly (12) D Quarterly (4) D Semi-annually (2) D Annually (1) D Other ( ) 3. Amount of payout per period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. $ 4. Aggregate annual payment, Une 2 multiplied by Une 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Annuity Factor (see instructions) Interest table rate - D 31/2% 0 6% D 10% D Variable Rate % 6. Adjustment Factor (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Value of annuity - If using 3 1/2%, 6%, 10%, or if variable rate and period payout is at end of period, calculation is : Line 4 x Line 5 x Line 6 ............................ $ If using variable rate and period payout is at beginning of period, calculation is : (Line 4 x Line 5 x Line 6) + Line.3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Unes 13, 15, 16 and 17. (If more space is needed, insert additional sheets of the same size) REV-16M EX + (3-84) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT INHERITANCE TAX SCHEDULE .L. REMAINDER PREPAYMENT OR INVASION OF TRUST PRINCIPAL FILE NUMBER 21 98 0892 I. Estate of ..... ~ Rooer M. (Last Name) (First Name) (Middle Initial) II. This schedule is appropriate only for estates of decedents dying on or before December 12, 1982. This schedule is to be used for all remainder returns when an election to prepay has been filed under the provisions of Section 714 of the Inheritance and Estate Tax Act of 1961 or to report the invasion of trust principal. Remainder Prepayment: A. Election to prepay filed with the Register of Wills on (atlach copy of election) B. Name(s) of Life Tenant(s) Date of Birth or Annuitant(s) (Date) Age on date of election Term of years income or annuity is payable C. Assets: Complete Schedule L- 1 1. Real Estate 2. Stocks and Bonds 3. Closely Held Stock/Partnership 4. Mortgages and Notes 5. Cash/Misc. Personal Property 6. Total from Schedule L-1 D. Credits: Complete Schedule L-2 1. Unpaid liabilities 2. Unpaid Bequests 3. Value of Unincludable Assets 4. Total from Schedule L-2 $ $ $ $ $ $ $ $ $ III. E. Total value of trust assets (Line C-6 minus Line 0-4) F. Remainder factor (see Table I or Table" in Instruction Booklet) G. Taxable Remainder value (Line E x line F) (Also enter on Line 7, Recapitulation) Invasion of Corpus: A. Invasion of corpus $ $ $ (Month, Day, Year) B. Name(s) of life Tenant(s) or Annuitant(s) Date of Birth Age on date corpus consumed Term of years income or annuity is payable C. Corpus consumed D. Remainder factor (see Table I or Table" in Instruction booklet) E. Taxable value of corpus consumed (Line C x Line D) (Also enter on line 7, Recapitulation) $ $ $ REV-16.45 EX + (3-8.4) INHERITANCE TAX SCHEDULE L-l COMMONWEALTH OF PENNSYLVANIA REMAINDER PREPAYMENT ELECTION INHERITANCE TAX RETURN 21980892 RESIDENT DECEDENT -ASSETS- FILE NUMBER I. Estate of Sn;:!d~r Roaer M. (Last Name) (First Name) (Middle Initial) II. Item No. Description Value A. Real Estate (please describe) None T ota I va I ue of rea I estate $ (include on Section II, Line C- 1 on Schedule L) B. Stocks and Bonds (please list) Total value of stocks and bonds $ (include on Section II, Line C-2 on Schedule L) C. Closely Held Stock/Partnership (attach Schedule C- 1 and/or C-2) (please list) Total value of Closely Held/Partnership $ (include on Section II, line C-3 on Schedule L) D. Mortgages and Notes (please list) Total value of Mortgages and Notes $ (include on Section II, line C-4 on Schedule L) E. Cash and Miscellaneous Personal Property (please list) Total value of Cash/Misc. Pers. Property $ 'include on Section II. Line C-5 on Schedule U III. TOTAL (Also enter on Section II, Line C-6 on Schedule Ll $ (If more space is needed, attach additional 8'/2 x 11 sheets.) REV-1646 EX + (3-84) . INHERITANCE TAX SCHEDULE L-2 REMAINDER PREPAYMENT ELECTION -CREDITS- COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT I. Estate of II. Item No. III. FILE NUMBER 21980892 - . Roaer M. (Last Name) (First Name) Description A. Unpaid Liabilities Claimed against Original Estate, and payable from assets reported on Schedule L- 1 (please list) None Total unpaid liabilities (include on Section II, line 0- 1 on Schedule L) B. Unpaid Bequests payable from assets reported on Schedule L- 1 (please list) Total unpaid bequests $ (include on Section II, Line 0-2 on Schedule L) C. Value of assets reported on Schedule L-l (other than unpaid bequests listed under "B" above) that are not included for tax purposes or that do not form a part of the trust. Computation as follows: Total unincludable assets $ (include on Section II, Line 0-3 on Schedule L) TOTAL (Also enter on Section II, Line 0-4 on Schedule L) (If more space is needed, attach additional 81/2 x 11 sheets.) (Middle Initial) Amount $ $ REV-1647EX+* SCHEDULE M FUTURE INTEREST COMPROMISE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Check Box 4a on Rev-1500 Cover Sheet FILE NUMBER ESTATE OF Snader Roger M 21 98 0892 This Schedule is appropriate only for estates of decedents dying after December 12,1982. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the future interest and attach a copy to the tax return. D Will 0 Trust D Other I. Beneficiaries NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH AGE TO NEAREST BIRTHDAY 1. None 2. 3. 4. 5. II. For decedents dying on or after July 1, 1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal right. D Unlimited right of withdrawal D Limited right of withdrawal III. Explanation of Compromise Offer: IV. Summary of Compromise Offer: 1. Amount of Future Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (also include as part of total shown on Line 13 of Cover Sheet) . . . . . . $ 3. Value of Line 1 passing to spouse at appropriate tax rate Check One D 6%, o 3%, o 0% . . . . . . . . . . . . . . . . $ (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line 1 taxable at lineal rate Check One o 6%, o 4.5% . . . . . . . . . . . . . . . . . . . . . . $ (also include as part of total shown on Line 16 of Cover Sheet) 5. Value of Line 1 taxable at sibling rate (12%) (also include as part of total shown on Line 17 of Cover Sheet) ......$ 6. Value of Line 1 taxable at collateral rate (15%) (also include as part of total shown on Line 18 of Cover Sheet) ......$ 7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) . . . . . . . . . . . . . . . . . . . . . $ (If more space is needed, insert additional sheets of the same size) REV-1648 EX (11-99) (1) *' COMMONWEALTH OF PENNSYLVANIA INHER ANCE TAX DIVISION ESTATE OF SCHEDULE N SPOUSAL POVERTY CREDIT (AVAILABLE FOR DATES OF DEATH 01/01/92 to 12131/94) FILE NUMBER This schedule must be completed and filed if you checked the spousal poverty credit box on the cover sheet. .. .. 1. Taxable Assets total from line 8 (cover sheet) ...................................................................................... 1. 3625.00 2. Insurance Proceeds on Life of Decedent..... ................................... ........... ....... .......... .......................... 2. 3. Retirement Benefits................................................................................................................................ 3. 4. Joint Assets with Spouse............................... ......................................... ........ ........... ........................... 4. 5. PA Lottery Winnings...................................................................................................................... ........ 5. 6a. Other Nontaxable Assets: List (Attach schedule if necessary) .. 6a. 6b. 6c. 6d. 6. SUBTOTAL (Lines 6a, b, c, d) ..................... .............. .............. ........................... ................ ......... ......... 6. 7. Total Gross Assets (Add lines 1 thru 6) ............................................................................................... 7. 3625.00 8. Total Actual Liabilities............................................................................................................................ 9. Net Value of Estate (Subtract line 8 from line 7) ................................................................................... If line 9 is reater than $200,000 - STOP. The estate is not eli ible to claim the credit. If not, continue to Part II. . . . .. 8. 9. 3,625.00 Income: 1. TAX YEAR: 19 2. TAX YEAR: 19 3. TAX YEAR: 19 2a. 3a. 2b. 3b. 2c. 3c. 2d. 3d. 2e. 3e. 2f. 3f. a. Spouse ............................. 1 a. b. Decedent................. ........ 1 b. c. Joint........... ...................... 1 c. d. Tax Exempt Income ......... 1d. e. Other Income not listed above ..................... 1e. f. Total................................. 1 f. 4. Average Joint Exemption Income Calculation 4a. Add Joint Exemption Income from above: (1 f) + (2f) + (3f) (+3) 4b. Average Joint Exemption Income......... ....... ......... ................................ ............ ......... .......... .......... ............. If line 4(b) is greater then $40 000 STOP The estate is not eligible to claim the credit If not continue to Part 11/ = PART III - CALCULATION OF SPOUSAL POVERTY CREDIT FOR RESIDENT AND NONRESIDENT ESTATES 1. Insert amount oftaxable transfers to spouse or $100,000, whichever is less ..................................... 1. 2. 3. Multiply by credit percentage (see instructions) .................................................................................... This is the amount of the Resident Spousal Poverty Credit. Include this figure in the calculation of total credits on line 18 of the cover sheet. ............................................................. For Nonresidents. enter the ratio of the decedent's gross estate in PA to the value of the decedent's gross estate ........................................................................................................................ Multiply line 3 by line 4 and enter the total here. This is the amount of the Nonresident Spousal Poverty Credit. Include this figure in the calculation of total credits on line 18 of the cover sheet .......... 2. 4. 3. 5. 4. 5. REV.'''' EX , (1-97)W · COMMO~WEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 0 ELECTION UNDER SEC. 9113{A) SPOUSAL DISTRIBUTIONS ESTATE OF FILE NUMBER Snader R0ger M 21 98 0892 Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) ofthe Inheritance & Estate Tax Act. If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Trust (marital, residual A, B, By-pass, Unified Credit. etc.). If a trust or similar arrangement meets the requirements of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule 0, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule 0, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arranQement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arranQement. PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's survivin souse under a Section 9113 A trust or similar arran ement. DESCRIPTION VALUE Part A Total $ PART B: Enter the descri tion and value of all interests included in Part A for which the Section 9113 A election to tax is bein made. DESCRIPTION VALUE Part B Total (If more space is needed, insert additional sheets of the same size) ~ & GROSS, LL ~V · .c: KURT A. BLAKE, ESQUIRE RONALD J. GROSS, ESQUIRE* *ADMI1TED IN PA 6- MD OF COUNSEL: ANGELA N. DOBRINOFF-BLAKE, ESQUIRE ATTORNEYS AND COUNSELLORS AT LAw March 26th, 2007 Cumberland County Register of Wills 1 Courthouse Square Carlisle, P A 17013 RE: Roger M. Snader Inheritance Tax Return To whom it may concern: Enclosed please find an original and three copies of the Inheritance Tax Return for the above referenced Decedent. Please time stamp one copy and return in the self addressed stamped envelope at your earliest convenience. Thank you in advance for your attention to this matter. If you have any further questions or if this is not acceptable, please do not hesitate to contact me. Very T ruly Yours, Kurt A. Blake, Esquire KAB/lmw cc: file Client (") S;o ,-~:U , .." -,~C) .;:-i>l- ,:i,jj -:: '-,..' ~"J:.~ , ~:2~~ ~n _o=i .J::- ::TI: :':l.~ ;;0 N -..J '2 ~ r:y N ..c- I',j c.::.:> C-,.;,;;, --.J 29 EAsT PHILADELPHIA STREET · YORK PENNSYLVANIA 17401 · 717.848.3078 · FAX 717.848.2777 WWW.BLAKEGROSSLAW.COM --~ 01 w mill c; U) C) (1)<( I.{) V N<(-1U:;~ .I-u<o ~m II.{) Ll"t..Ol-o "fi1T7f"~mo (I) a:: 0 ::)u::~ <0 o ~ ~~ , ,'1-" ~'- ' -~ . i" :-.- on~tOZO r. ) c/: ~ ......:l U [-; ~ ..... · < ~ 0 ~ (/) f-< "t' ~ 6C/)~ .....:i <: en @ i ;:5 C/) (/) c:>-. Z o 5 @ ~ r~ 8 ~ ~ \wi ...... Z o :c z dd~::~ ~ ~ ~ ~ < ~O'\~ ~ 0 N ~ !:; < -- \. ) (= > J \ J......,..- L.i r--: <....... : f'~; :U.. ; Q=- />' -' -' - -, .--, J ~ ~~~ t3~ a~~[ ~L~ ~ L~ ~ .8- - t .<j] ~ ~:) ~ .. ~ 82 ~CJ --'0 11 ,,~-~ 0"'- BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280&01 HARRISBURG PA 17128-0'01 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX *' REV-1547 EX AFP (0'-05) JU~!'l ~)iti 2: ,'~ .- Li ~I 06-05-2007 SNADER 10-04-1998 21 98-0892 CUMBERLAND 101 APPEAL DATE: 08-04-2007 ( See reverse side under Objections) A.ount Re.lttedl I MAKE CHECK PAYABLE AND REMIT PAYMENT REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN ROGER M KURT A BLAKE ESQ BLAKE & GROSS 29 E PHILADELPHIA ST YORK PA 17401 TO: ~~!_~~9~~_!~~~_~~~~______~___~!!~!~_~~~!~_~~~!!~~_~~~_!~~~_~!~~~~!__~____________________ REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SNADER ROGER M FILE NO. 21 98-0892 ACN 101 DATE 06-05-2007 TAX RETURN WAS: (X) ACCEPTED AS F I LED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 NOTE: To insure proper credit to your account, submit the upper portion of this farm with your tax payment. 3,625.00 .00 .00 (8) 3,625.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) (10) 2,379.00 3.485.00 (1U (12) (13) (14) Ii..A;;;4aon 2,239.00- .00 2,239.00- NOTE: If an assess.ent was Issued previOUSly, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that Include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due .00 X 00 .00 .00 X 06 = .00 .00 X 00 = .00 .00 X 15 . .00 (19). .00 AMOUNT PAID DATE NUMBER + INTEREST/PEN PAID (-) TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 · IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN *1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)