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Home My WebLink About04-13-07 -I 15056051058 REV.1500 EX (06-05) PA OeparIment of Revenue *' Bureau of Individual Taxes PO BOX 280601 Hanbdxrg,PA171~1 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONlY County Code Year INHERITANCE TAX RETURN RESIDENT DECEDENT 21 06 File Number 0152 Date of Birth 206-78-8613 0210612006 05/0512000 Oecedenfs Last Name Suffix Decedenfs First Name Allen Seneca .. C (If Applicable) Enter Surviving Spouse'. Infonnation Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPUCA TE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW (t) 1. OrIginal Return .~ 2. Supplemental Retum i;::"'':J 3. Remeinder Retum (date of death prior to 12-13-82) 5. Federal Estate Tax Retum Required c:) 4. Limited Estate "-"~ c:;:) 6. Decedent Died Testate (Attach Copy of Will) (8) 9. LltIgatlon Proceeds Received C.l 48. Future Interest Compromise (date of death after 12-12-82). <=) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) c;:) 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 SEC110N MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORIIAOON SHOULD BE DIRECTED TO: Name Dayti!'1e TeItlP~(:lne Number James G. Nealon, III (717) 232-990€o ~~-.;;--r)'--'--"-- --~'."- j---ReGISTER OF ~~_UsE o~ .- f r-l -q-- 8. Total Number of Safe Deposit Boxes CIty or Post Office Harrisburg State ZIP Code , ! <..n j I C) I ! DATE FILED ! [-.-.-----------.-..,--.----_______.._..'._...-__.....J w Firm Name (If Applicable) Nealon, Gover & Perry First line of address 2411 North Front Street ~Jl' .......,.,. Second line of address PA 17110 Correspondenfs 8-mail address: jnealon@ngplawfirm.com Under pena/ties of peljury, I dec:Iare that I have examined this retum, Including acx:ompanytng schedules and statements, and to the best of my kncM1Iedge and belief, It Is true, correct and complete. DeclaratIon of other than the personal representative is basecJ on alllnfonnatlon of which preparar has any knowledge. S OF PERSON RESPONSI FILING ADDRESS SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY L 15056051058 Side 1 15056051058 -l ~ -I REV-1500 EX 15056052059 Seneca Allen Decedent's Social Security Number r---' - 1206-78-8613 i Decedent's Name: RECAPITULATION 1. Real estate (Schedule A). ............................................ 1. 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. 6. Jointly Owned Property (Schedule F) c::::> 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 Govemmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) .. . . . . . . . . . . . . . . . . .. . . .. 13. 14. Net Value SUbJectto 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 15. ~_....._..._..__.....- ........---........ ..............__..HH............H_..._.__._........._.__....~...._._'H'...,. ~ ~ ... '---------...-------.. ~............__......._.. ..............--........-...............--.... ..--..-.............-...-... 16. 17. 18. 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT l.t.c9- Ala -tA-x rk./L - ~ o.:H.~c L 15056052059 c::::> Side 2 15056052059 --.J , REV-1Soo EX Page 3 Decedent's Complete Address' 21 File.. Number 06 0152 . i; S NAME DECEDENrS SOCIAL SECURITY NUMBER Seneca C Allen 206-78-8613 STREET ADDRESS CITY I STATE I ZIP Tax Payments and Credits: 1. Tax Due (Page 2 Une 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 Total Credits ( A + B + C ) (2) 3. InterestlPenalty if applicable D. Interest E. Penalty TotallnterestlPenalty ( 0 + E ) (3) 4. If Une 2 is greater than Line 1 + Une 3, enter the difference. This is the OVERPAYMENT. RII in oval on Page 2, Une 20 to request a refund. (4) 5. If Une 1 + Une 3 is greater than Une 2, enter the difference. This is the TAX DUE. B. Enter the total of Une 5 + 5A. This is the BALANCE DUE. (5) (SA) (5B) 0.00 A. Enter the interest on the tax due. 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN nxn IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;.......................................................................................... 0 [i] b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 iii c. retain a reversionary interest; or.......................................................................................................................... 0 [iJ d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 [iJ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 iii 3. Did decedent own an 'in trust for" or payable upon death bank account or security at his or her death? .............. 0 iii 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ 0 [i] 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. ~9116 (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 survMng spouse is zero (0) percent [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 zero (0) percent (72 P.S. ~9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedenfs lineal beneficiaries is four and one-half (4.5) percent, 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 decedenfs siblings is twelve (12) percent [72 P.S. ~9116(a)(1.3)].Asibling 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-1508 EX+ (6-98) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Seneca C. Allen FILE NUMBER 21-06-0152 Include the proceeds of lillgation and the date the proceeds were received by the estate. All property Jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 j Proceeds of litigation against Janet Adams, B&S Transportation and Nationwide Insurance jlff<"~M_~="%"~.;_h-'i"imM_~=~.._,_~,!l!.._:W<<"~I<o=;"'-"wM:'~1iC~'''~'l:; .' - 'attached letter of Holly McClintock of Department of Revenue) ., i ; .. 1 I I . WOW..h_'__.'"..v.,_.=...._, ",W.,',- w,,~.'~..-'m^._-=_~,.c_..._ ~"'~"'W^ H,_h'," v,....^.,~.~~~~~ -"'-~ w....,..._~ .V^W,.~'.wv~w,~'~_,~._,,_,.'w "'^~^'_.----'.^ _w~_".-..m~,'","'^'w~~^ ^~.,.w"w,."._-, _'__~'MW..W"""{ o.~ TOTAL (Also enter on fine 5, Recapitulation) $ (If mora space is needed, insert additional sheets of the same size) WEB ADDRESS www.state.Da.US . BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO Box 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE June 29, 2006 James G. Nealon, III, Esq. Nealon Gover & Perry 2411 N. Front St. Harrisburg, PA 17110 Re: Estate of Seneca Allen File Number: 2106-0152 Date of Death: 2/6/06 Court Number: CCP Cumberland Co. No. 06-3038 Dear Mr. Nealon: The Department of Revenue received a petition concerning the approval of Settlement Claim to be filed on behalf of the above-referenced Estate in regard to a wrongful death and survival action. It was forwarded to this Bureau for the Commonwealth's approval of the allocation of the proceeds paid to settle the actions. Pursuant to the petition, the 5-year-old-decedent died as a result of a pedestrian/motor vehicle accident. The heirs to the decedent's estate are her parents. Therefore, any proceeds paid to settle the survival action would pass to the decedent's parents and would be subject to a zero percent inheritance tax rate. 72 P.S. 99116(a)(1.2). Accordingly, regardless of the allocation of the subject proceeds, there would be no inheritance tax consequences. Please be advised that based upon these facts and for inheritance tax purposes only, this Department bas no objection to the proposed allocation of the proceeds of this action, 80% to the wrongful death claim and 20% to the survival claim. Proceeds 'of a survival action are an asset included in the decedent's estate and, although subject to the imposition of a zero percent inheritance tax rate in this instance, they must be reported on decedent's Pennsylvania inheritance tax return. 42 Pa. C.S.A. 98302; 72 P.S. 999106, 9107. Costs and fees must be deducted in the same percentages as the proceeds are allocated. In re Estate of Merrvman, 669 A.2d 1059 (Pa. Cmwlth. 1995). I trust that this letter is a sufficient representation of the Department's position on this matter. As the Department has no objections to the Petition, an attorney from the Department of Revenue will not be attending the hearing regarding it. Please contact me if you or the Court has any questions or requires anything additional from this Bureau. Finally, the approval of this . allocation is limited to this estate and does not reflect the position that the Department" may take in any other proposed distribution of proceeds of a wrongful death/survival action. ~cer1IY, ~(.M~ Holly A. McClintock Trust Valuation Specialist PHONE: 717-787-1794 . FAX: 717-783-3467 · EMAlL: hmccllntoc@state.oa.us .~. DARAN J. ALLEN and KIMBERLY A. ALLEN, Individually and as Co-Administrators of the ESTATE OF SENECA C. ALLEN, Deceased, Plaintiff . IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTYI PENNSYLVANIA : NO. 06-3038 v. : CIVIL ACTION - LAW JANET ADAMS and B & S TRANSPORTATION, INC., Defendant : JURY TRIAL DEMANDED ORDER OF COURT AND NOW, this . 17""" day of ~ ,2006, upon consideration of the 'Petition to Seal Settlement heretofore filed this Honorable Court /" directs the Prothonotary to place the settlement in this case under seal in order to protect the privacy of the financial affairs of the Petitio,ners. J. ~EV.1513 EX" (9-00) . COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEfiCIARIES ESTATE OF Seneca C. Allen RLE NUMBER 21-06-0152 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEMNG PROPERTY Do Not UIl Truatee(I) OF ESTATE I TAXABLE DISTRIBUTIONS [include ouIrIght spousal dlslrlbulions, and transfers under Sec. 9116 (a) (1.2)] ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET n NON- TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE Daran J. Allen. father 1/2 Kimberly A. Allen 1/2 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If mora spaee is needed, insert additional sheets of the same size) NEALON GOVER & PERRY ING&pl ATrORNEYS AT LAw MAluNG ADDRESS: 101 S. DuKE STREET YORK, PA 17403 PH: 717.852.7888 FAX: 717.852.8087 2411 N. FRONT ST. IIA1wsBURG, PA 17110 PH: 717.232.9900 FAX: 717.236.9119 JAMES G. NEALON, 1\1, ESQUIRE JNEALON@NGPLAWFIRM.COM April 5, 2007 Glenda Farner Strasbaugh, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 C) ~.;o .:~ :J:J .' -1."} "'-c' :'r'~~r '-7*rTl .--: --n r--_j t:.:.-::::> C;:;J ~ J::<> -u ;;0 "..'...' :>.< w r+"-. ~r~ J> - ~ J :::::) - .. RE: Estate of Seneca C. Allen No. 2006-0152 U1 -.J Dear Ms. Farner Strasbaugh: Enclosed herewith please find an original and one copy of the Inheritance Tax Return and an original and one copy of the Family Settlement Agreement to end the administration of the above-referenced estate. I would ask that the originals of each of these documents be filed and that the copies be clocked in and returned to me in the enclosed self-addressed, stamped envelope. I am also enclosing a check in the amount of $35.00 representing the $15.00 filing fee for the tax return and the $20.00 filing fee for the Family Settlement Agreement. Thank you for your attention to this matter. Very truly yours, J~~ls~. NEALON. III RRY JGN/bak pc: Mr. and Mrs. Daran J. Allen Encs: -- II ~:;~; I...:' -:r ;;;; :~: :~:: -;~~ J1',,~ I~L r~ ; ~ t' C:1tff ~~ ~ r\j~ O.il.tlNn c:) ~ . m I::~~I r". 'il t~:l "CI WI .... ,..... to'1 . ..- l::l:,...::r ...I - c :E en en ::5 u t- en, a: - ..... c z i! tn W 3: c W I- Z ::) CD Lf) G' l-W:: 0:: - .. - - ::c c:C LLE) OC.-.;l ~::(j)/ C- =- wJ~,c, ~ ::r: ., "'-Jo..L ~-'~ 3 ("") ~ 0- ct: ...- c:::> (::::'" ........-..J ~. (]) rJ) ~ o ..c .s::. t 0) ~(])I'-- ::l 0,-00 !Q ,... m. C") ...... '-'~C") ~ >. 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