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HomeMy WebLinkAbout06-29-07 REV.! 500 EX ~(6-00) . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 OFFICIAL USE ONLY REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 -0 5 1 1 1 8 '"COuNTY"'CoDE -y~ - - NuMaER- - I- Z W C W o w c DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) Brandt, M anna Senek DATE OF DEATH (MM.DD-Year) SOCIAL SECURITY NUMBER 12/13/1965 DATE OF BIRTH (MM-DD-Year) 1 78- 5 6 - 2 666 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) W I- lil: :!!;U) oll::lil: wa-o :1:00 011::...1 ~1O c( 11/1012005 Brandt, G E. SOCIAL SECURITY NUMBER o 2. Supplemental Retum o 4a. Future Interest Compromise (date of death aIler 12-12-82) o 7. Decedent Maintained a Living Trust (Attach copy ofTrust) o 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) o 3. Remainder Retum (date of death prforro 12-13-82) o 5. Federal Estate Tax Retum Required _ 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) 001. Original Retum o 4. Limited Estate o 6. Decedent Died Testate (Attach copy of Will) o 9. Litigation Proceeds Received THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS Wa ne F. Shade, Es Ulre 53 West Pomfret Street FIRM NAME (If Applicable) I- Z W C Z o a- U) w II:: II:: o o TELEPHONE NUMBER 717-243-0220 Carlisle PA 17013 z o i= ca: ..J => l- n: ca: o w 0::: 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 Govemmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) (1) (2) (3) (4) (5) I 20,034.67 \ \ b r-.) 10,294.~ . 5::1:J ~ I --1-:::0 c- rn c"') 1253.361~~ ~ ~;:gg I , __,:n N 1--0 n, I _~B:ii ~ \D _d 0' I 00 -0 9 ~\'- _ TI-_~---~ ~_ ___J j ::0 .J:"':c~ ?~~ :~ -i 0 8~2.09 \D OFFICIAL USE ONLY (6) (7) (8) (9) (10) 22,420.19 193,487.21 215,907.40 -184,325.31 (11) (12) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (14) -184,325.31 z o i= ca: l- => a.. :i! o o >< ca: I- 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. 0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < o d I C ece ents omplete Address: STREET ADDRESS 115 Shirley Lane CITY B T S . I STATE PA I ZIP 17007 01 mg pnngs 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 Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( 0 + 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 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 No a. retain the use or income of the property transferred; ........................................................................... 0 00 b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 00 c. retain a reversionary interest; or ...................................................................................................... 0 00 d. receive the promise for life of either payments, benefits or care? ............................................................. 0 00 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?..... ....... ...... ......... .......... ....... .......... ........... ....... ......... ......... .... 00 0 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. 0 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... 00 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. .. Under penalties of perjury, I declare that I have examined this retum, 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 RESPO~I~ . ADDRESS 115 Shirley Lane Boiling Springs SIGNATURE OF PREPARER OTHER TH ~ESENTATIVE 6/ ~1f67 ADDRESS PA 17007 DATE 6"-2'-07 PA 17013 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 ~urviving spouse is the only beneficiary. ates of death on or after July 1,2000: x 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, ~parent 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 bv blood or adoption. REV-1503 'Ex + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Brandt. Maryanna Senek FILE NUMBER 21 05 All property jointly-owned with right of sUlVivorship must be disclosed on Schedule F. 1118 ITEM NUMBER 1. DESCRIPTION 50.147 shares Legg Mason Vafue Trust VALUE AT DATE OF DEATH 3,330.76 2. 121.717 shares Royce Total Return Fund 1,568.93 3. 324.876 shares Blackrock International 10,110.14 4. 26.926 shares Calamos Growth Fund 1,474.47 5. 36.841 shares First Eagle Global Fund 1,572.74 6. 221.956 shares VanKampen Equity Income 1,977.63 TOTAL (Also enter on line 2, Recapitulation) $ 20,034.67 IIf mnrp. ~n"N'! i~ np.p.rlp.rl in~p.rt "rlrlitinn,,1 ~hP.P.R nf thp. ~"mp. ~i7p. \ 06~05-2007 04:21pm From- T-370 P.002/002 F-509 ~ cltlgroUpJ . SMITHBARNEY 21'1 Scn~l[c Avcnu.: 7th floor Camp I-lill. PA 17011 'li:! 717-737-6500 Fax 717-737.0800 Tr>1I Fr~c 800-433-8J 86 June 5, 2007 Attorney Wayne Shade 53 W. Pomfret Street Carlisle, Pap 17013 Subject: Estate of Maryanna Brandt Dear Attorney Shade: Please l"md the stated Date of Death value for the following investments held by Ms. Brandt on November 10, 2005 in account Dumber 363-04712 at Legg Mason. Legg Mason Value Trust 50.145 shares @ $66.42 $3330.76 Royce Total Return Fund 121.717 shares@ $12.89 $1568.93 Blackrock International 324.876 shares @ $31.12 $10,1l0.14 Calamos Growth Fund 26.926 shares @ $54.76 $1474.47 First Eagle Global Fund 36.841 shares @ $42.69 $1572.74 Van Kampen Equity Income 221.956 shares @ $8.91 $1977.63 TOTAL ACCOUNT VALUE 520,034.67 I believe this should he all the information you requested. Please call me if this isn't all the inforl11ation needed. Sin~y, ~lr.cFP Second Vice President - Wealth Manageltlent Citigroup Global Muket.. Inc. m.. INroOKMATlON SET FORni WAS OllTAlNl'.o FROM 50U!<<;ES ~ICI~ ~ IlEUf;Vli RF.IJAIlUi IIUT WE DO NOT CVARAN'I"EE ITS ACCUMCY OR C(lMI'l.ETI:NI'_~~. NI'.ITHER nil! INFORMATlON NOR ANY orINI()f'J EXl'l\ESSED CONsrrnrrF"~ A SUlICITATION IlY US OF THE PURCHASE OR SAI.f OF ...NY SF,CURlTI!;S. REV-1508'EX + (6-98) . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Brandt Maryanna Senek FILE NUMBER 21 05 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. 1118 VALUE AT DATE OF DEATH 25.96 11.62 53.03 100.00 29.85 25.00 49.00 8.48 10.78 102.26 119.21 593.94 9,164.93 ITEM NUMBER 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. DESCRIPTION F&W PublicatIOns, Wnter's DIgest subscnptIOn refund Primedia Enthusiast Publications, SEW News subscription refund MBNA, credit balance refund 1992 Dodge automobile American Express, credit balance refund Mid-Penn Urology, Inc., medical expense refund Travelers of New Jersey, homeowner's insurance premium refund PSECU, savings account PSECU, vacation account PSECU, Christmas account PSECU, checking account PSECU, money market account PSECU, certificate of deposit TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 10,294.06 PSECI(p June 7, 2007 Wayne R. Shade Attorney At Law 53 West Pomfret Street Carlisle, P A 17013 Re: Maryanna E. Brandt, Deceased. Dear Mr. Shade: The account was opened on March 18, 1992. The Share accounts were held solely by Maryanna E. Brandt. The Mortgage Loan was held individually by Maryanna E. Brandt. The following are the Date of Death Balances for Ms. Brandt's account with PSECU: Savings Vacation Christmas Checking Money Market Certificate Date of Death Balances Interest (SI) $ 8.19 $ 0.29 (S2) $ 10.67 $ 0.11 (S3) $ 101.60 $ 0.66 (S4) $ 111.46 $ 7.75 (S7) $ 588.31 $ 5.63 (S51) $ 8,983.33 $ 181.60 Account Loans: Mortgage Loan (35173) $ 193,487.21 If you have any questions, please contact me at (717) 234-8484 or toll-free at (800) 237-7328, then press 6, extension 3120. ~~) M Roxann Myers ~ Service Advisor PSECU Pennsylvania State Employees Credit Union Main Address: 1 Credit Union Place, Harrisburg, PA 17110-2990 . 717.234.8484 . 800.237.7328 Mailing Address: P.O. Box 67013, Harrisburg, PA 17106-7013 . 717.777.2100 (TDD) .800.472.1967 (TDD) . This credit union is federally insured by the Notionol Credit Union Administration. Equal Opportunity Lender www.psecu.com REV-1509-EX + (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY 1118 ESTATE OF Brandt Maryanna Senek FILE NUMBER 21 05 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 B c JOINTL Y.OWNED PROPERTY: ADDRESS RELATIONSHIP TO DECEDENT on 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 ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 08/97 $200 United States Savings Bond Series EE 141.84 50. 70.92 2. A. 10/97 $200 United States Savings Bond Series EE 141. 04 50. 70.52 3. A. 12/97 $200 United States Savings Bond Series EE 138.56 50. 69.28 4. A. 1/98 $200 United States Savings Bond Series EE 138.16 50. 69.08 5. A. 3/98 $200 United States Savings Bond Series EE 13 7.44 50. 68.72 6. A. 5/98 $200 United States Savings Bond Series EE 135.20 50. 67.60 7. A. 7/98 $200 United States Savings Bond Series EE 134.48 50. 67.24 8. A. 9/98 $200 United States Savings Bond Series EE 133.68 50. 66.84 9. A. 11/98 $200 United States Savings Bond Series EE 131.76 50. 65.88 10. A. 12/98 $200 United States Savings Bond Series EE 131.36 50. 65.68 TOTAL (Also enter on line 6, Recapitulation) $ 1,253.36 (If more soace is needed. insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent Brandt, Maryanna Senek Decedent's Name Page 1 21 05 1118 File Number Schedule F-2 - 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 DECO'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 11. A. 2/99 $200 United States Savings Bond Series EE 13 0.64 50. 65.32 12. A. 4/99 $200 United States Savings Bond Series EE 129.92 50. 64.96 13. A. 6/99 $200 United States Savings Bond Series EE 128.64 50. 64.32 14. A. 8/99 $200 United States Savings Bond Series EE 127.84 50. 63.92 15. A. 10/99 $200 United States Savings Bond Series EE 127.12 50. 63.56 16. A. 12/99 $200 United States Savings Bond Series EE 125.76 50. 62.88 17. A. 1100 $200 United States Savings Bond Series EE 125.44 50. 62.72 18. A. 3/00 $200 United States Savings Bond Series EE 124.72 50. 62.36 19. A. 5/00 $200 United States Savings Bond Series EE 123.12 50. 61.56 SUBTOTAL SCHEDULE f.2 571.60 GRAND TOTAL SCHEDULE f.2 $ 1,253.36 REV-1511' EX + (12-99) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Brandt. Maryanna Senek FILE NUMBER 21 05 1118 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Hoffman-Roth Funeral Home, Inc. 3,077.40 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 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 Wayne F. Shade, Esquire 5,000.00 3. Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) 3,500.00 Claimant Gary E. Brandt Street Address 115 Shirley Lane City Boiling Springs State P A Zip 17007 Relationship of Claimant to Decedent Husband 4. Probate Fees Register of Wills of Cumberland County 113.00 5. Accountanfs Fees 6. Tax Return Prepare~s Fees 7. Atlantic City Electric, electric service 2.54 8. South Jersey Gas, gas service 10.30 9. Township of Lower, interest on real estate taxes 1.47 10. Atlantic City Electric, electric service 2.54 11. Township of Lower M.D.A., water service 52.00 12. South Jersey Gas, gas service 10.55 13. Township of Lower M.D.A., water service 2.73 14. Township of Lower M.D.A., water and sewer service 74.67 15. Township of Lower, real estate taxes 1,172.00 16. Cumberland Law Journal, advertise Letters of Administration 75.00 17. Smith Elliott Kearns & Company, LLC, tax advice 540.00 18. South Jersey Gas, gas 9.95 TOTAL (Also enter on line 9, Recapitulation) $ 22,420.19 (If more space is needed, insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent Brandt, Maryanna Senek Decedent's Name Page 2 21 05 1118 File Number Schedule H - Funeral Expenses & Administrative Costs - 87. ITEM NUMBER AMOUNT 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. 32. 33. 34. 35. 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. 53. 54. 55. 56. 57. 58. 59. 60. 61. DESCRIPTION Atlantic City Electric, electric service Parker McCay, attorney fees The Sentinel, advertise Letters of Administration Register of Wills, certified copy of Order of Court Township of Lower M.D.A., water service Atlantic City Electric, electric service Parker McCay, attorney fees South Jersey Gas, gas Parker McCay, attorney fees Atlantic City Electric, electric service South Jersey Gas, gas Township of Lower M.D.A., sewer service First Trenton Indemnity Co., homeowner's insurance Atlantic City Electric, electric service Gary E. Brandt, reimbursement for landscaping South Jersey Gas, gas service AI's Plumbing & Heating Inc., dewinterize property Parker McCay, attorney fees Township of Lower M.D.A., sewer service Atlantic City Electric, electric service South Jersey Gas, gas service Planet Earth Landscaping, lawn care Township of Lower M.D.A., sewer service First Trenton Indemnity Co., homeowners insurance premium South Jersey Gas, gas service Atlantic City Electric, electric service Atlantic City Electric, electric service South Jersey Gas, gas service Township of Lower, real estate taxes Planet Earth Landscaping, lawn maintenance Atlantic City Electric, electric service Township of Lower M.D.A., water service South Jersey Gas, gas service Cortina Painting, painting AI's Plumbing & Heating, Inc., inspection of plumbing system Township of Lower M.D.A., sewer service South Jersey Gas, gas service Atlantic City Electric, electric service Register of Wills, Short Certificate South Jersey Gas, gas service Atlantic City Electric, electric service Township of Lower, real estate taxes AI's Plumbing & Heating Inc., winterize property 2.48 181.25 144.29 5.00 52.00 2.40 410.62 7.57 183.38 2.77 9.19 74.67 148.20 4.68 500.00 10.37 127.20 310.00 54.60 0.31 23.35 180.00 74.67 580.80 24.58 6.80 5.02 27.01 592.40 300.00 41.25 54.60 27.87 1,775.00 133.75 74.67 27.88 23.45 4.00 29.86 11.82 628.40 139.75 SUBTOTAL SCHEDULE H.B7 7,017.91 Continuation of REV-1500 Inheritance Tax Return Resident Decedent Brandt, Maryanna Senek Decedent's Name Page 3 21 05 1118 File Number Schedule H - Funeral Expenses & Administrative Costs - 87. ITEM NUMBER AMOUNT 62. 63. 64. 65. 66. 67. 68. 69. 70. 71. 72. 73. 74. 75. 76. 77. 78. 79. 80. 81. 82. DESCRIPTION South Jersey Gas, gas service Atlantic City Electric, electric service Planet Earth Landscaping, lawn maintenance Township of Lower M.D.A., sewer service Township of Lower M.D.A., water service Atlantic City Electric, electric service South Jersey Gas, gas service South Jersey Gas, gas service Atlantic City Electric, electric service Township of Lower M.D.A., water service South Jersey Gas, gas service Township of Lower M.D.A., sewer service South Jersey Gas, gas service Atlantic City Electric, electric service AI's Plumbing & Heating, Inc., plumbing service South Jersey Gas, gas service South Jersey Gas, gas service Atlantic City Electric, electric service Planet Earth Landscaping, LLC, real estate maintenance Register of Wills, filing inheritance tax return Register of Wills, reserve for filing Account, etc. 18.77 2.56 470.80 74.67 55.42 2.68 9.27 10.30 2.59 54.60 10.07 74.67 9.27 5.02 133.75 17.76 13.96 2.47 374.50 15.00 400.00 SUBTOTAL SCHEDULE H-B7 1,758.13 REV-1512 EX + (6-98) '* SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Brandt. Maryanna Senek FILE NUMBER 21 05 1118 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1. PSECU, mortgage VALUE AT DATE OF DEATH 193,487.21 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 193,487.21 ''''.''''''''. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER Br::lndt Senek 21 05 1118 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. Gary E. Brandt Spousal 115 Shirley Lane Boiling Springs, P A 17007 2. Jake N. Brandt Lineal 115 Shirley Lane Boiling Springs, P A 17007 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) WAYNEF.SHADE ATTORNEY AT LAW 53 WEST POMFRET STREET CARLISLE, PENNSYLVANIA 17013 Commonwealth of Pennsylvania Department of Revenue Bureau of Individual Taxes Inheritance Tax Division P.O. Box 280601 Harrisburg, Pennsylvania 17128-0601 Greetings: (717) 243-0220 (800) 243-0220 June 26, 2007 FAX (717) 249-0017 Re: o S;o 5~ l::IO ; -J:> r- -;7Cn _ ' --:: _0 '. (j) ?' )00 -"lO-n ,-~~c. Estate of Maryann a S. Braib~ 2105-1118 > 1-...:1 <= = -.J <- c: :z: N \.0 .." ::J:: .r:- .. This will introduce the undersigned as attorney for Gary E. Brandt, Administrator of the Estate of the above decedent. Administration of this Estate was complicated because the decedent died intestate; and at her date of death, she was the executor of her father's unsettled estate which included unsold real estate in New Jersey. Accordingly, we maintain that the amount of fees set forth in the Pennsylvania inheritance tax return in this case are modest for the amount of work that was involved in addressing the many issues that were presented. WFS/cjt Very truly yours, @~ ~ dA1_~c- Wayne F. Shade (.-) c:) ~ --r-; . ;- -'~ r:-n ....., ,--., <:::) \.0