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Home My WebLink About11-13-07 (3) -.J 15056041147 REV.1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX.280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY .. County Code Year INHERITANCE TAX RETURN RESIDENT DECEDENT 2 1 0 7 File Number 0502 Date of Birth 186097986 05082007 11221914 Decedent's Last Name Suffix Decedent's First Name MI MCPHERSON VIOLA E (If Applicable) Enter Surviving Spouse's Infonnation 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 [!] 1. Original Return 0 2. Supplemental Return 0 3. Remainder Return (date of death prior to 12-13-82) 0 4. limited Estate 0 4a. Future Interest Compromise 0 5. Federal Estate Tax Return Required (date of death after 12-12-82) [K] 6. Decedent Died Testate 0 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Wiil) (Attach Copy of Trust) 0 9. litigation Proceeds Received 0 10 Spousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A) . between 12-31-91 and 1-1-95) (Attach Sch. 0) ~ORRESPONDENT. THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: ame Daytime Telephone Number BDWARD P. SEBBBR 7175333280 Finn Name (If Applicable) JAMES, SMITH, DIBTTERICK & REGISTER OF WILLS USE ONLY First line of address SUITE 204, 5020 RITTER ROAD .-, "-_.J Second line of address City or Post OffIce MBCHANICSBURG State PA ZIP Code 17055 DATE FILED C -'"."1 Correspondent's e-mail address: e ps@jsdc.com c.) c:::> Under penalties of perjury, I declare that I have examine this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of prepar ther than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE ERSON RESPONS RN DATE ,/,,-/'-- I' OTHER THAN REPRESENTATIVE DATE Edward P. Seeber Suite 204, 5020 Ritter Road, Mechanlcsburg, PA 17055 Side 1 L 15056041147 15056041147 -.J \ ~ ---1 15056042148 REV-1500 EX Decedenl'sName: Viola E. McPherson Decedent's Social Security Number 186097986 RECAPITULA nON 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) 0 Separate Billing Requested............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) 0 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/See 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, of transfers under Sec. 9116 (a)(1.2) X .00 0 . 00 15. 16. Amount of Line 14 taxable at lineal rate X .045 363 , 235 . 33 16. 17. Amount of Line 14 taxable at sibling rate X .12 0 . 00 17. 18. Amount of Line 14 taxable at collateral rate X .15 0 . 0 0 18. 19. Tax Due..................................................................................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 15056042148 59,900.00 346,525.56 406,425.56 43,026.11 164.12 43,190.23 363,235.33 363,235.33 0.00 16,345.59 0.00 0.00 16,345.59 D 15056042148 ---1 REV.1500 EX Page 3 Decedent's Complete Address: File Number 21-07-0502 DECEDENT'S NAME Viola E. McPherson STREET ADDRESS 447 2nd Street CITY I STATE IZIP Enola PA 17025 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 14,000.00 736.84 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 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. S. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) (4) (5) (5A) (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 16,345.59 14,736.84 1,608.75 1,608.75 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;.................................................................................. b. retain the right to designate who shall use the property transferred or its income;.................................... c. retain a reversionary interest; or.................................................................................................................. d. receive the promise for life of either payments, benefits or care?.............................................................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?............................................................................................................... ....... Yes o B o o 3, Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 0 4, Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?......,..,..,......................................................................................................... 0 [!J IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. No [!J [!J [!J [!J [!J [!J 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. Rev-1102 EX+ (S....) *' SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF McPherson, Viola E. FILE NUMBER 21-07-0502 All ...1 property owned eoIely or as . tenent In common m.... be reported at fair markat value. Fair mar1<et value is defined as the price at which property would be exchanged between a wimng buyer and a wining seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property Which Is JoIntly-owned with right of survtvorshlp muat be disclosed on schedule F. ITEM NUMBER 1 DESCRIPTION Real estate located at 447 Second Street, East Pennsboro Township, Cumberland County, PA - valued per sales price VALUE AT DATE OF DEATH 59,900.00 TOTAL (Also enter on Line 1, Recapitulation) 59,900.00 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule A (Rev. 6-98) Rev-1S08 ac+ (8-88) *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF McPherson, Viola E. FILE NUMBER 21-07-0502 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jolntly-owned wtth the right of survivorship must be disclosed on schedule F. ITEM NUMBER VALUE AT DATE OF DEATH 1 DESCRIPTION 2007 Countyrrownshlp real estate tax reimbursement 44.93 2 Internal Revenue Service - 2006 Income tax refund 111.00 3 Lebanon Mutual Insurance Company - refund of Insurance premium 18.00 4 M& T Bank Checking Account No. 50566091 - valued per letter dated 6"/07 597.26 5 M& T Bank Checking Account No. 50566091, accrued Interest - valued per letter dated 6"/07 0.01 6 M&T Bank Savings Account No. 015004205368530 - valued per letter dated 6"/07 30,259.35 7 M&T Bank Savings Account No. 015004205368530, accrued Interest - valued per letter dated 6"/07 8.65 8 PSERS - April 2007 uncashed check 310.33 9 PSERS - partial May 2007 retirement benefit 113.42 10 Social Security Administration - April 2007 uncashed check 943.78 11 Sovereign Bank Certificate of Deposit No. 0575385596 - valued per letter dated 6/13/07 109,926.08 12 Sovereign Bank Certificate of Deposit No. 0575385596, accrued Interest - valued per letter dated 6/13/07 135.01 13 Sovereign Bank Certificate of Deposit No. 0925157620 - valued per letter dated 6/13/07 107,388.07 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 5, Recapitulation) 346.525.56 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1101 ex+ (8-98) . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY continued COMMONWEAl. TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT McPherson, Viola E. FILE NUMBER 21-07-0502 ESTATE OF 14 DESCRIPTION Sovereign Bank Certificate of Deposit No. 0925157620, accrued Interest - valued per letter dated 6/13/07 VALUE AT DATE OF DEATH ITEM NUMBER 126.78 15 Sovereign Bank Certificate of Deposit No. 0925159139 - valued per letter dated 6/13/07 86,600.40 16 Sovereign Bank Certificate of Deposit No. 0925159139, accrued Interest - valued per letter dated 6/13/07 80.72 17 Sovereign Bank Savings Account No. 0354002685 - valued per letter dated 6/13/07 8,936.19 18 Sovereign Bank Savings Account No. 0354002685, accrued Interest - valued per letter dated 6/13/07 5.58 19 1987 Buick Regal Limited Coupe 2D - valued per Kelly Blue Book 420.00 20 Miscellaneous personal property - valued per Executor 500.00 TOTAL (Also enter on Line 5, Recapitulation) 346,525.56 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) REV-11511!x+ (12-"1 *' SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF McPherson, Viola E. Debts of decedent must be reported on Schedule I. FILE NUMBER 21-07-0502 ITEM NUMBER A. FUNERAL EXPENSES: DESCRIPTION AMOUNT See continuation schedule(s) attached 8,613.40 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions B. Gregory A. McPherson Social Security Number(s) I EIN Number of Personal Representative(s): Street Address 2 Sharon Road City Enola Year(s) Commission paid State PA Zip 17025 2008 15,200.00 2. Attorney's Fees James, Smith, Dletlerick & Connelly, LLP 8,250.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Relationship of Claimant to Decedent State Zip 4. Probate Fees 410.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs See continuation schedule(s} attached 10,552.71 TOTAL (Also enter on line 9, Recapitulation) 43,026.11 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1H2 Ex+ (6-98) . SCHEDULE H-A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYlVANIA INHERITANCE T AA RETURN RESIDENT DECEDENT McPherson, Viola E. FILE NUMBER 21-47 -4502 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Giant - food for funeral reception 49.40 2 Gingrich Memorials - memorial engraving 125.00 3 Sullivan Funeral Home - funeral services 8,289.00 4 West Fairview Legion - food for funeral reception 150.00 Subtotal 8,613.40 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Rev-1HZ Ex+ (8-98) . SCHEDULE H-B4 PROBATE FEES continued COMMONWEAl. TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF McPherson, Viola E. FILE NUMBER 21-07-0502 ITEM NUMBER 1 DESCRIPTION Register of Wills, Cumberland County. probate fee AMOUNT 360.00 2 Register of Wills, Cumberland County. reservation for additional probate fee 50.00 Subtotal 410.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B4 (Rev. 6-98) Rev-1502 n+ 18-18) *' SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF McPherson, Viola E. FILE NUMBER 21-07-0502 ITEM NUMBER AMOUNT 1 DESCRIPTION Annette Myers - notary fees for real estate settlement 10.00 2 BBEC - electrical service call 77.00 3 Brian Swartz - house repairs & painting 85.00 4 Brian Swartz - trash removal 50.00 5 Comcast - cable service for residence 28.23 6 Cumberland Law Journal - estate notice advertisement fee 75.00 7 East Pennsboro Township - sewer service for residence (less reimbursement) 107.50 8 Enders Insurance - homeowners Insurance premium 341.09 9 Gregory McPherson - lawn maintenance 220.00 10 James Shearer Sr. - trash removal 50.00 11 James, Smith, Dletterlck & Connelly, LLP - reservation for estate administration closing costs 300.00 12 Joan McPherson - house cleaning & supplies 186.64 13 M.F. Rockey Moving Company - moving expenses 461.84 14 PAWC - water service for residence 55.18 15 PAWC - water service for residence 18.52 16 PAWC - water service for residence 29.48 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) Rey-1502 b+ (s....) *' SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF McPherson, Viola E. FILE NUMBER 21-07-0502 ITEM NUMBER AMOUNT DESCRIPTION 17 147.08 20 PPL - electric service for residence 18 PPL - electric service for residence 65.32 19 PPL - electric service for residence 39.33 Recorder of Deeds, Cumberland County - realty transfer tax 599.00 21 Register of Wills, Cumberland County - filing fee for Return & Inventory 30.00 22 Register of Wills, Cumberland County - fee for short certificates 12.00 23 RSR Realtors - real estate sales commission 4.193.00 24 RSR Realtors - appraisal fee 300.00 25 Steven H. Travers - seller's assistance 2.797.00 26 The Sentiel - estate notice advertisement fee 110.74 27 Verizon - telephone service for residence 47.31 28 Verizon - telephone service for residence 16.98 29 Verlzon - telephone service for residence 16.97 30 Wendy Swartz - house cleaning 82.50 Subtotal 10.552.71 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule H.B7 (Rev. 6-98) R.v.1112 ~+ (11.98) *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT McPherson, Viola E. FILE NUMBER 21-07-0502 ESTATE OF Include unrelmburud medical .xpen.... ITEM NUMBER DESCRIPTION 1 Verlzon - telephone service for residence VALUE AT DATE OF DEATH 17.60 2 West Shore EMS - unrelmbursed ambulance bill 146.52 TOTAL (Also enter on Line 10, Recapitulation) 164.12 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule J (Rev. 6-98) REV-1I13 EX+ (8-00) ESTATE OF NUMBER I. *' SCHEDULE J BENEFICIARIES Gregory A. McPherson 2 Sharon Road Enola, PA 17025 Cindy Miller 300 Harvest Lane Shlppensburg, PA 17257 Cheryl Mowery 66 Pine Hili Road Enola, PA 17025 Wendy Jo Swartz 405 Center Street Enola, PA 17025 See continuation schedule attached Continuation 60,539.22 Total 363,235.33 Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT McPherson, Viola E. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal Clistributions, and transfers under Sec. 9116(a)(1.2)] 1 Joanne Kidman 404 Huntington Avenue Enola, PA 17025 RELATIONSHIP TO DECEDENT Do Not Uat Truateela) FILE NUMBER 21-07-0502 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) 2 3 4 5 Granddaughter 1/6 of residue 60,539.22 Grandson 1/6 of residue 60,539.23 Granddaughter 1/6 of residue 60,539.22 Granddaughter 1/6 of residue 60,539.22 Granddaughter 1/6 of residue 60,539.22 II NON-TAXABLE DISTRIBUTIONS: . A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 0.00 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Viola E. McPherson 186-09-7986 05/08/2007 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 6 Gwen Waldon 308 West Main Street Walnut Bottom, PA 17266 Granddaughter 1/6 of residue 60,539.22 Total 60,539.22 1 )\\II...IIIIIII)IIIIII(I(k.\<(....1111111. 1\\1 0111'1' J.S.).( November 8, 2007 Glenda Farner Strasbaugh, Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, P A 17013 Re: Estate of Viola E. McPherson, deceased File No.: 2007-00502 Dear Ms. Farner Strasbaugh: Enclosed are an original and two (2) copies of the Pennsylvania Inheritance Tax Return and Inventory to be filed for the above-referenced Estate, along with a check for Thirty Dollars ($30.00) representing the filing fee and a check for One Thousand Six Hundred Eight and 75/100 Dollars ($1,608.75) representing the additional Pennsylvania Inheritance Tax due. Please time-stamp the extra copies and return them to me in the enclosed self-addressed, stamped envelope. If you have any questions, please feel free to give me a call. Very truly yours, JA!fES, SMITH, DIETTERICK & CONNELLY, LLP Enclosures cc: Gregory McPherson, Executor Reply to: Suite 204 5020 Ritter Road Mechanicsburg, P A 17055 Direct Dial: 717-298-2094 THE ESTATE SECURITY F()RMIJIAA. . Cheryl L. Baker, CP Certified Paralegal 717-298-2094 c1b@isdc.com ('J 134 SIPE AVENUE HUMMELSTOWN. PA 17036 MAILING ADDRESS PO BOX 650 HERSHEY. PA 17033 TOLL FREE 1.800.942.3660 TEL 717.5333260 FAX 717.533.7771 www.jsdc.com iJ::> \U \1'-'6~ 1 " l- ..... O....r- ) N ,,(.f) , -- 1" 0 ~ 0-' 2, c_O\.Lo.. --; -- '" __-' "'"- 4J. ~_ .,.. ::, if) :Jr"~ ~, ? .l3\se\-\ \ \ \ \ a) ~ ~ ~ ~ o '" () a) "': ~'ca'" $:;?..... :f}. ~ O'~ ~()f.I)..... ~.o~4. .....~5p.. ~~p. rS a)a)~"" ~J2o:P 'bn ~ () 'ca ~().....() (2 (-) 1 ... ... 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