The URL can be used to link to this page

Home My WebLink About12-11-07 r UJ t:l a: a: c... r-- t- . 0 CIl Zr--. t- OCl:J:lt'l.Z a........Ooo;::) a:t-r---O ,c...UJ- E CIl -1 Ua: , Cl UJ ~ 8 0 E O"')~ O"')m .(0 -~ t;A-:5 M o r-- gtlt fa ~~ ..is :i'" :>~ o o o o c!) / ~(j l-otolc; I -. - -' - V') V') o I' ..... <( f- t:J.. f- (.l.1 Cl ~::s ~~ f-~ ~~ 2007 DEe I I PM 3: l~8 <I.l '" ::l o 'E ;:s 1;; o tv) () tv) o~rA d "'_ "'::l ::lo ::::: 0 0'1' .- () CIJ _ ~'O&<( 'E a g t:J.. t 11 'E 0"' ti..c::s~ .~ S 0;':= ~;:s()1d ~()-() J\\II........\IIIIII)IIIIIII(I\.\::(11..-...1111111) 11\\ ()I/JI I" J.S.).( December 10, 2007 Glenda Farner Strasbaugh, Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013-3387 Re: Estate of Oliver W. Farrow, Jr., deceased No. 21-07-0661 Dear Ms. Farner Strasbaugh: Enclosed are the following documents to be filed in the above-referenced Estate: 1. An original and two (2) copies of the Pennsylvania Inheritance Tax Return. 2. An original and two (2) copies of the Inventory. 3. Check number 1037 in the amount of Thirty Dollars ($30.00) representing the filing fee for the Return and Inventory. Please time-stamp the additional copies and return them to me in the enclosed self- addressed, stamped envelope. If you have any questions, please feel free to contact me. Sincerely, o '::;:~ -~) __1 ~'--L: }>- (*,'-'J S, SMITH, DIETTERICK & CONNELLY, LLP J :~) )( _J Enclosures :)~ -0--; ~r> cc: Ruth J. Farrow, Executrix/Trustee THE ESTATE SECURITY FORMULA" Cheryl L. Baker, CP Certified Paralegal 717-298-2094 c1b@jsdc.com !'..) = = --J C:J Pl n -0 ::n:: (..J .. J:- 0) 134 SIPE AVENUE HUMMELSTOWN. PA 17036 MAILING ADDRESS P.O. BOX 650 HERSHEY. PA 17033 TOLL FREE 1.800.942.3660 TEL. 717.533.3280 FAX 717.533.7771 www.jsdc.com ~ 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 ONL V .. County Code Year INHERITANCE TAX RETURN RESIDENT DECEDENT 2 1 0 7 File Number 0661 221200525 05252007 Date of Birth 07091934 Suffix Decedent's First Name MI JR OLIVER W Suffix Spouse's First Name MI ROTH J Decedent's Last Name FARROW (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name FARROW 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 Retum 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 00 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 0 g. 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) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number EDWARD P. SEEBER SOITE 204, 5020 RITTER ROAD 7175333280 I') o g REGISTER~~ILLS US~NL v:" -t:o (; ( ~~~:: r'~Tl .,,-;: ','I :I) ~_;.;;::;::: .~ ') (') j (.:) -il ):_-~ , 'n ~_, :"--1 :5 t, Firm Name (If Applicable) JAMES, SMITH, DIETTERICK & First line of address Second line of address -0 :"1:: w &"" City or Post Office MECHANICSBORG State PA ZIP Code 17055 DATE FILED \.D Correspondenr. e-mail address:eps@Jsdc.com / JO/7 ADDRESS DATE Edward P. Seeber Su ,5020 Ritter Road, Mechanlcsburg, PA 17055 Side 1 L 15056041147 15056041147 -1 ~ 15056042148 REV-1500 EX Decedent's Name: Oliver W. Farrow Jr Decedent's Social Security Number 221200525 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) D Separate Billing Requested............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) D 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. N.t Valu. 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 Valu. SubJ.ct 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 ~ 16. Amount of Line 14 taxable at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 295,134.74 15. 0.00 16. 0.00 17. 0.00 18. 19. Tax Du...................................................................................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 15056042148 26,746.00 283,017.55 309,763.55 14,628.81 14,628.81 295,134.74 295,134.74 0.00 0.00 0.00 0.00 0.00 D 15056042148 --' REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-07-0661 DECEDENT'S NAME Oliver W. Farrow Jr STREET ADDRESS 518 Spring house Road CITY I STATE IZIP Camp Hili PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1 ) 0.00 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount 0.00 Total Credits (A + 8 + C) (2) 0.00 ( 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. (4) 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. (5) 0.00 A. Enter the interest on the tax due. (5A) 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) 0.00 ( Q G ( ( 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: 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 [!J [!J [!J [!J No o o o o D; 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?..................................................................................................................... [!J 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. o o [!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. , RIIY-1101 EX+ ,...S) *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Farrow, Oliver W. Jr FILE NUMBER 21-07-0661 Include the proceeds of litigation and the date the proceeds were received by the estate. All property Jolntly-owned with the right 01' aurvlvorwhlp must be dlsclOMd on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Carlson Marketing Worldwide - cash account 11,946.00 2 1986 Mercedes 560SL - valued per trade-In 2,600.00 3 1995 BMW 740IL - valued per Kelly Blue Book 9,000.00 4 1996 Oldsmobile Brevada - valued per Kelly Blue Book 3,200.00 TOTAL (Also enter on Line 5, Recapitulation) 26,746.00 (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 E (Rev. 6-98) . Rev-1110 EX+ (....., *' SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Farrow, Oliver W. Jr FILE NUMBER 21-07-0661 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. ITEM IIUN UI- t'RUt't:K I Y DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. 1 Amerlprlse Rollover IRA No. 0931041786431 10,621.22 100.000 0.00 10,621.22 004 - spouse Is beneficiary - valued per statement dated 5/31/07 2 Camp Old Mill - 1" Interest titled In the Oliver W. 7,000.00 100.000 0.00 7,000.00 Farrow Jr. Living Trust dated 1/20/2000 3 Cash - held In Amerlprlse Brokerage Account # 478.39 100.000 0.00 478.39 0000 1644 2584 5 021 titled In the Oliver W. Farrow Jr. Living Trust dated 1/20/2000 - valued per letter dated 7/30/07 4 45 shares of Cltlgroup Inc - held In Amerlprlse 2,466.90 100.000 0.00 2,466.90 Brokerage Account # 00001644 2584 5 021 titled In the Oliver W. Farrow Jr. Living Trust dated 1/20/2000 - valued per letter dated 7/30/07 5 400 shares of Coca Cola Co - held In Amerlprlse 20,734.00 100.000 0.00 20,734.00 Brokerage Account # 0000 1644 2584 5 021 titled In the Oliver W. Farrow Jr. Living Trust dated 1/20/2000 - valued per letter dated 7/30/07 6 16 shares of Empire Carolina - held In Amerlprlse 0.03 100.000 0.00 0.03 Brokerage Account # 00001644 2584 5 021 titled In the Oliver W. Farrow Jr. Living Trust dated 1/20/2000 - valued per letter dated 7/30/07 7 640 shares of Exxon Mobil Corp - held In 53,228.80 100.000 0.00 53,228.80 Amerlprlse Brokerage Account # 0000 1644 2584 5 021 titled In the Oliver W. Farrow Jr. Living Trust dated 1/20/2000 - valued per letter dated 7/30/07 Total of Continuation Schedules See attached DaGes TOTAL (Also enter on Line 7, Recapitulation) 283,017.55 (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 G (Rev. 6-98) Rev.ili0 EX+ (...., . SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Farrow, Oliver W. Jr FILE NUMBER 21"()7 "()661 ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECO'S TAXABLE EXCLUSION NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. 8 400 shares of FPL Group Inc. held In Amerlprlse 25.104.00 100.000 0.00 25.104.00 Brokerage Account # 00001644 2584 5 021 titled In the Oliver W. Farrow Jr. Living Trust dated 1/20/2000 . valued per letter dated 7/30/07 9 90 shares of HARSCO Corp. held In Amerlprlse 4.573.35 100.000 0.00 4.573.35 Brokerage Account # 00001644 2584 5 021 titled In the Oliver W. Farrow Jr. Living Trust dated 1/20/2000- valued per letter dated 7/30/07 10 300 shares of JP Morgan Chase. held In 15.466.50 100.000 0.00 15.466.50 Amerlprlse Brokerage Account # 0000 1644 2584 5 021 titled In the Oliver W. Farrow Jr. Living Trust dated 1/20/2000 . valued per letter dated 7/30/07 11 Real estate located at 518 Spring house Road, 111.212.70 100.000 0.00 111.212.70 Hampden Township, Cumberland County, PA. 1/2 Interest held by the Oliver W. Farrow Jr. Living Trust dated 1/20/2000 . valued per tax a88esment * common level ratio (195,110 * 1.14 = 222,425.40/2) 12 190 shares of Sprint Nextel. held In Amerlprlse 4.185.70 100.000 0.00 4.185.70 Brokerage Account # 00001644 2584 5 021 titled In the Oliver W. Farrow Jr. Living Trust dated 1/20/2000- valued per letter dated 7/30/07 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev.1110 EX+ (8-18) *' SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY continued COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Farrow, OllverW. Jr FILE NUMBER 21-07-0661 ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECO'S TAXABLE EXCLUSION NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. 13 1 share of Travelers Company - held In 54.62 100.000 0.00 54.62 Amerlprlse Brokerage Account # 00001644 2584 5 021 titled In the Oliver W. Farrow Jr. Living Trust dated 1/20/2000 - valued per letter dated 7/30/07 14 15 shares of Vlsteon Corp - held In Amerlprlse 128.14 100.000 0.00 128.14 Brokerage Account # 00001644 2584 5 021 titled In the Oliver W. Farrow Jr. Living Trust dated 1/20/2000 - valued per letter dated 7/30/07 15 480 shares of Wyeth - held In Amerlprlse 27,763.20 100.000 0.00 27,763.20 Brokerage Account # 0000 1644 2584 5 021 titled In the Oliver W. Farrow Jr. Living Trust dated 1/20/2000 - valued per letter dated 7/30/07 TOTAL (Also enter on Line 7, Recapitulation) 283,017.55 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV.1111 EX+ 112.") . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Farrow, Oliver W. Jr Debts of decedent must be reported on Schedule I. FILE NUMBER 21-07-0661 ITEM NUMBER A. FUNERAL EXPENSES: DESCRIPTION AMOUNT See continuation schedule(s) attached 5,725.23 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City Year(s) Commission paid State Zip 2. Attorney's Fees James, Smith, Dletterlck & Connelly, LLP 5,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's. attach explanation) Claimant Ruth J. Farrow Street Address 518 Spring house Road City Camp Hili Relationship of Claimant to Decedent 3,500.00 State Spouse PA Zip 17011 4. Probate Fees 124.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 279.58 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 14,628.81 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1S00 Schedule H (Rev. 6-98) Rev.1102 EX+ (...., . SCHEDULE H-A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Farrow, Oliver W. Jr FILE NUMBER 21-47-4661 ITEM NUMBER 1 DESCRIPTION Carlisle Country Club. funeral reception AMOUNT 1.403.23 2 Father M888emer . honorarium 200.00 3 Morris Funeral Home. funeral services 4.122.00 Subtotal 5.725.23 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Rev-1102 EX+ (....) *' SCHEDULE H-87 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Farrow, OllverW. Jr FILE NUMBER 21..07..0661 ESTATE OF ITEM NUMBER 1 DESCRIPTION Cumberland Law Journal - estate notice publication fee AMOUNT 75.00 2 Register of Wills, Cumberland County - filing fee for Return & Inventory 30.00 3 The Sentinel - estate notice publication fee 174.58 Subtotal 279.58 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) , REV.1S13 EX+ ('-40) *' SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NUMBER Farrow, Oliver W. Jr NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal aistributions, and transfers under Sec. 9116(a)(1.2)] RELATIONSHIP TO DECEDENT Do Not Uat Trustae/sl I. 1 Ruth J. Farrow 518 Spring House Road Camp Hili, PA 17011 Spouse FILE NUMBER 21-07-0661 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) Residue 295,134.74 Total 295,134.74 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Form PA.1500 Schedule J (Rev. 6-98) :5 '7(\ loa-CD D~ Cfn .DD 1\ P D 3D, 6D ~ I gJD