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Home My WebLink About11-29-07 (3) --.J 15056051047 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 Number Date of Death INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY County Code Year File Number Date of Birth a. " Decedent's Last Name Suffix Decedent's First Name MI (If Applicable) Enter Surviving Spouse's Information Below Last Name Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW _ 1. Original Return C) 2. Supplemental Return C) 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required C) C) 4a. Future Interest Compromise (date of death after 12-12-82) C) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) C) 10. Spousal Poverty Credit (date of death C) 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes 4. Limited Estate C) - C) First line of address ~...:.: 2.. f / E Second line of address C. I If C f'...> \.D -n ::x State ~\2 . DATE FILEDUl r'-..) City or Post Office - rl S A ~ 1FT 0 {; s P fl. I tJ. 'I / ~ " Correspondent's e-mail address: jayscarb@aol.com Under penalties of perjury, I declare that I have examined this return, 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. November D~~, 2007 DATE November 22, 2007 ~~rE Saratoga Springs, NY 12866 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056051047 15056051047 ---I --.J 15056052048 REV-1500 EX Decedent's Name: Newton Maxwell Scarborough, Jr. 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 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, or transfers under Sec. 9116 (a)(1.2) X .OL 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 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 15056052048 Decedent's Social Security Number 15. 16. 17. 18. <:::) 15056052048 --.J . REV-1500 EX Page 3 Decedent's Complete Address: DECEDENT'S NAME Newton Maxwe 11 Scarborough, STREET ADDRESS 573 Dogwood Drive File Number Jr. CITY Mechanicsburg PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) o Total Credits (A + B + C ) (2) o 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) o 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5) (5A) (5B) A. Enter the interest on the tax due. 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;.......................................................................................... D ~ b. retain the right to designate who shall use the property transferred or its income; ............................................ D IZI c. retain a reversionary interest; or.......................................................................................................................... D ~ d. receive the promise for life of either payments, benefits or care? ...................................................................... D ~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. D [gJ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. D ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................. ... .......... ....... ................... ................... ...................................... ...... D IZI 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. 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 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. 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-1503 EX+ (6-98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Newton Maxwell Scarborough, Jr. FILE NUMBER All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION Hartford Life Insurance Company annuity held in Morgan Stanley account no. 410 017858 140 VALUE AT DATE OF DEATH $81,848.45 TOTAL (Also enter on line 2, Recapitulation) $ 81,848,45 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (1-97) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Newton Maxwell Scarborough, Jr. FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly.owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH $2,000.00 Clothing and Jewelry TOTAL (Also enter on line 5, Recapitulation) $ 2,000.00 (If more space is needed, insert additional sheets of the same size) REV-lOb EX. '~OO. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Newton Maxwell Scarborough, Jr. FILE NUMBER 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)] Wife 100% 1. Alden T. Scarborough 573 Dogwood Drive Mechanicsburg, PA 17055 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) WILL OF N.M. SCARBOROUGH r-"\ ; .': . C) .1"" rr-;"; c., , . , I, N.M. SCARBOROUGH, a/k/a N. MAXWELL SCARBOROUGH~~a/kla . '..: , I -- NEWTON MAXWELL SCARBOROUGH, currently of Upper Allen Tciwnshifj~ Cumberland County, Pennsylvania, declare this to be my Last Will and Testament', here\i~ revoking any and all prior Wills and Codicils made by me. C 1. I direct that all my just debts and funeral expenses be paid from the assets of my estate as soon as practicable after my demise. II. I direct that all estate and inheritance taxes that may be assessed in consequence of my death, shall be paid out of the principal of my general estate to the same effect as if said taxes were expenses of administration and all property includable in my taxable estate whether or not passing under this Will shall be free and clear thereof. III. I bequeath unto my wife, Alden T. Scarborough, all tangible personal property which I own at my death. IV. All the rest, residue and remainder of my estate, of whatever nature and wherever situate, including property over which I hold a power of appointment, I devise and bequeath unto my wife, Alden. V. In the event that my wife, Alden, does not survive me, I devise and bequeath my entire estate that would have otherwise passed under Paragraphs III and IV above as follows: A. I intend to keep with this my Will a separate memorandum concerning disposition of certain items of tangible personal property. I bequeath the items on said memorandum to the persons designated. B. I bequeath the remainder of my tangible personal property equally unto my children who survive me. ~ -1- v/} )),. ~,;.__A~~..--'- / f C. I bequeath the sum ofTen Thousand Dollars ($10,000.00) unto each ofmy following grandchildren who survive me: John, Kathryn, Matthew, Jay Maxwell and Zachary. D. I bequeath the sum ofTen Thousand Dollars ($10,000.00) unto the Christ Presbyterian Church of Camp Hill, Pennsylvania, as a gift in the names of my wife and me, to be used as it determines best. E. I bequeath the sum of Five Thousand Dollars ($5,000.00) unto WITF TV, Harrisburg, Pennsylvania to be used as it determines best. F. I bequeath the sum of Five Thousand Dollars ($5,000.00) unto KAPPA KAPPA GAMMA FRATERNITY, Columbus, Ohio, to be used as it determines best. G. I bequeath the sum of Five Thousand Dollars ($5,000.00) unto my niece, Maxine Pyle Jex. If she predeceases me, this share shall lapse and as part of my residuary estate below. H. All the rest, residue and remainder of my estate I devise and bequeath equally unto my children, Leslie Alden Potter, Jay Ross Scarborough and Jane S. Winters. If any child predeceases me, his or her share shall pass unto his or her issue per stirpes. If said child leaves no issue, said share shall lapse and be added to the shares passing to my other children or their issue per stirpes. VI. I appoint my wife, Alden T. Scarborough, Executrix of this my Will. In the event that she fails to qualifY or ceases to act as Executrix, I appoint my son, Jay Ross Scarborough, Executor, of this my Will. VII. I direct that no bond be required of my fiduciaries for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, N.M. SCARBOROUGH, herewith set my hand to this my Last Will, typewritten on three (3) sheets of paper including the attestation clause and signatures of witnesses, this /1';;" day of /14/?cl...l ,2003. J} yn,~c- ~ " N.M. SCARBOROUGH (SEAL) ~ -2- 1 I 1I'l"'"f1 n' JHJU ~ft.u'" .f"u h ...,W,J1Xl,. ~.~, .~_'<tr ,II ,_lOIIIlt41 Signed by N.M. SCARBOROUGH, by him declared to be his Will in our presence, who have hereunto subscribed our names as witnesses in his presence and at his request, this I ~ day of ~1.4/1c /.1 ,2003. L~ Vie 4";;_ "Il-&~ J 1&r" residing at ~DI? /' !'(';'!:.Aa.M(:?~ f/4 residing at -3- ~ r I LJU , :. L ..J.lWim I.lI. ,II ,JI_~LI Ull. .,.~I:~~W'~~~'~'~~~<fI;""<IlIi'i"",,,,,,,,,;.',,'i'~;<-"""""".__"'"'''''''>'V'''''''''''~'''''\''''''''''';'''''~~\''''''''''''':""':4..,:'~J."",,,,_,,,,,,,,,,,,,. COMMONWEAL TH OF PENNSYL VANIA COUNTY OF C lA tv\.. b e(" \ c.. n. ~ WE, N.M. SCARBOROUGH, GERALD J. BRINSER and VJ...Ie.r1e- J'.3i.~Sh , the testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly affirmed, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his Last Will and that he signed willingly (or willingly directed another to sign for him), and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the Will as witnesses and that to the best of our knowledge the testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. /).111. ,L...D...-.-..v/\ N.M. SCARBOROUGH A-/{ {Jj~ WITNESS v ~1 L (I ~UnQ"'-- WITNESS (I Subscribed, sworn or affirmed and acknowledged before me by N.M. SCARBOROUGH, the testator, GERALD 1. BRINSER and V4 f... E ~/E J. "0 -.;G"Jt<( , witnesses, this / / tj day of /l1 a. rC/~ , 2003. {~J frI. ~ (SEAL) Notary Public Notarial Seal Vicky M. Miculita, Notary Public Upper Allen Twp., Cumberland County My Commission Expires December 31, 2005 Member, Pennsylvania Association Of Notaries -4-