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HomeMy WebLinkAbout01-25-08 .-.J 15D5bD41147 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 File Number County Code Year INHERITANCE TAX RETURN RESIDENT DECEDENT 2 1 0 7 1082 Date of Birth 174205202 03172007 01121924 Decedent's Last Name Suffix Decedent's First Name MI CSAJKA LUCY L (If Applicable) Enter Surviving Spouse's Information 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 181 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) 181 6. Decedent Died Testate 0 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (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 JOHN M. SMITH 7173671370 Firm Name (If Applicable) GINGRICH, SMITH, KLINGENSMITH REGISTER:iiFc~LLS USE.PNL Y, First line of address 222 SOUTH MARKET STREET, SUITE Second line of address P.O. BOX 267 City or Post Office State .DATE FILED r', '; ELIZABETHTOWN PA ZIP Code 17022 (10; Correspondent's e-mail address: Under penalties erjury, I declare that I hav mined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, corr complete. Declaration pr. arer other than the personal representative is based on all information of which preparer has any knowledge. PER ON RESPO LE FO I G RETURN Steven M. Csajka A 17033 John M. Smith ADDRESS 222 So th Market Street, Suite 201, Elizabethtown, PA 17022 Side 1 L 15D5bD4:L:L47 15D5bD41147 .-.J ~~ .-J 1505bOlf21lf8 REV-1500 EX Decedent's Name: CSAJKA, LUCY L. 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)................ 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 ~ 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 Decedent's Social Security Number 174205202 5. 7,828.56 7,828.56 956.00 146,780.21 147,736.21 -139,907.65 -139,907.65 15. 16. 17. 18. 19. Tax Due..................................................... ................................................................ 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L :LSOSbDlf2:Llf8 o .00 D LSOSbOlf2148 .-J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 07 - 1082 DECEDENT'S NAME CSAJKA, LUCY L. STREET ADDRESS Golden Living Center 770 Poplar Church Road CITY I STATE !ZIP Camp Hill PA 17011 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 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 0.00 Total Interest/Penalty (0 + E) 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 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. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) 0.00 (4) (5) 0.00 (5A) (5B) 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Yes D D D iJ D 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? .............. ................ ......... ........................ ................... ........ ................. .... ....... LJ W IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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?...................................................................................................................... No W W ~ W ~ W 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. . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT _I T FILE NUMBER 121 - 07 - 1082 ~- 1- ESTATE OF CSAJKA, LUCY L. 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 DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 Wachovia Bank Checking Account, closing balance 7,828.56 - TOTAL (Also enter on Line 5, Recapitulation) 7,828.56 ~~~~~_VJEWk1l.W_.lIR '., ~ctlM_iUe;g.iEHWd ',~ .~ :.c"', - .....:.... '.. '< ~.A. N.....IN".D.E..M.. .NI.TY.... A...N...D./OR SU.RETY...B.O. NO. MAY. .8.EREQUIRE.O PR~~. TO' ...... ~:~ .. 'LIz T' 51,,;;~'~6 ' :EPLACEMENTOR REFUND OF T\<IS CHECK IF LOST OIl DESTROYED .c.", _. _ '. ~ ~ lt~ftitd&;W_RMARKt.~. ::20S065556..' '. 8,WACHOViA.: ~..:.:;............>...:~..;.. .......c,.. .... .... .'. ~pay'.ToThe(LDc:V L 8 ..erd~Ss>r.,.! ~---~ ',..,."....,-'. ." ...... .. . ....... q., ". : ... - ',' : ..:,- : ' . - -'. ',' - ... ; . -- ..'" '-', ~..:.' ''-' :.: -- ",' .'. - ,:. .:. " .- . Csa'j kaEstate' .- " ~,.' - . ;::"',' ,'. ',.: .~'.' -">" ' . ...' . - ,. . ,'.'....'.. ..:-....,.;. ", '-:""'''..,' ......- ',-,',-. ....... ,..,.:-.......'..........'.-,:.- - 12/07/2'(107 '".,,:-- ".....-.::-'.: ',-.-,'-,';.'"::--," : i "S E,IIEN T f\'OlJ !Oi A NO EX G HI H UNO R ED T1J EN TV Eel GHT OOL~AR$i ~~i!)5gJ;E~TS $ ,_ .co' _: ." :,,' '.... .. '. :- .. -, .. _ :.. .. ~ '- :-.:' :.:'~:., . ': ': ': ." $ 7,8 28 '.'5~6 4556 P~~~;]Pl:~~J}iS Authorized SigncitlJre . r" \._/ . Dollars .o.~ W.=-on . . .. , . "..-." ..C,.:. .. ......_'..._.. _,.. >.. -._,,:..,..:.....-..,-:-.,'._,.,.-,...,. ..' .. ,- ..... .-" ',. "...... .-..'-..-. ..'., ..-. .... ... .'. -.....: ::. .: -..:. ":.. Remitter> i> ................ i......> ." .... ......... ....... .-.< Issued by Integrated Payment Systems Inc., Englewood, Colorado JPMoroan Chase Bank. N.A., Denver Colorado w III 0 1111 5 b 2 III i 1 ~ ~ 0 2 0 0 0 11 ? g.I:' ,~ aDo 20 5 0 b 5 5 5 b 2 III :t t ... jlJ CfUA' J :).,J , () 1 0.7 / . SCHEDULE H RJNERAL EXPENSES & ADIVIINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 - 07 - 1 082 ESTATE OF CSAJKA, LUCY L. Debts of decedent must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Steven M. Csajka Social Security Number(s) I EIN Number of Personal Representative{s): 201-40-2766 395.00 B. Street Address 1640 East Caracus Avenue City Hershey State P A Zip 17033 Year(s) Commission paid 2008 Attorney's Fees Gingrich, Smith, Klingensmith & Dolan -- John M. 2. 450.00 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 Letters T esatmentary 91.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs Filing fee for Pennsylvania inheritance tax return 15.00 TOTAL (Also enter on line 9, Recapitulation) 956.00 *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF CSAJKA, LUCY L. 2 Filing fee for final account Schedule H FtmraI ExpeIISeS & Mninistralive Costs continued I FILE NUMB. ER 21 - 07 - 1082 I I 5.00 Page 2 of Schedule H '* SCHEDULE I DEBTS OF DECEDENT, MORTGAGE liABiliTIES, & LIENS I ~ I-FILE NUMBER I 21 - 07 - 1082 I COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF CSAJKA, LUCY L. Include unreimbursed medical expenses. -~ ~- ITEM DESCRIPTION AMOUNT NUMBER 1 Pennsylvania Department of Public Welfare, Class 3 claim 28,028.39 2 Pennsylvania Department of Public Welfare, Class 6 claim 118,751.82 ~-~ - TOTAL (Also enter on Line 10, Recapitulation) 146,780.21 . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF PUBLIC WELFARE BUREAU OF FINANCIAL OPERATIONS DIVISION OF THIRD PARTY LIABILITY ESTATE RECOVERY PROGRAM PO BOX 8486 HARRISBURG, PA 17105-8486 December 18, 2007 GINGRICH SMITH KLINGENSMITH & DOLAN JOHN M SMITH ESQUIRE 222 SOUTH MARKET ST STE 201 PO BOX 267 ELIZABETHTOWN PA 17022 Re: LUCY CSAJKA CIS #: 470165903 SSN: 174-20-5202 Date of Death: 03/17/2007 Dear Attorney Smith: Thank you for your letter of December 11, 2007 concerning the subject estate. Please be advised that the Department of Public Welfare maintains a claim in the amount of $146,780.21 against the above-mentioned estate. This claim is for restitution of medical assistance granted on behalf of the decedent for which the Probate Estate is now responsible to reimburse the Department according to Act 49, 62 P.S. 1412, effective August 15, 1994, as amended by Act 20-95, effective June 30, 1995. Enclosed is the Department's itemized statement of claim. A portion of this medical expense, namely $28,028.39, was incurred during the last six months of the decedent.s life; therefore, it is a Class 3 claim pursuant to Section 3392 of the Decedents, Estates, and Fiduciaries Code, 20 Pa. C.S.A. 3392(3). The balance of the claim, namely $118,751.82, is to be entered as a priority Class 6 claim against the estate. Please acknowledge receipt of this letter and advise when payment may be expected. If the estate accounting is complete, please provide a copy of the informal accounting. Per the information submitted in your letter the Department will accept $6,897.56 towards its claim. That is the total assets you reported minus the expenses. If you have any questions please feel free to call me. Sincerely, l~~.~ Carl G. Rinkevich TPL Program Investigator 717-772-6258 717-772-6553 FAX Enclosure REV.1513 EX+ (9-00) . SCHEDULE J BENEFICIARIES _l COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT RELATIONSHIP TO DECEDENT Do Not List Trustee(s) I FILE NUMBER 21 - 07 - 1082 SHARE OF ESTATE I AMOUNT OF ESTATE (Words) I ($$$) ESTATE OF NUMBER I. Son Entire Residue II. I I i I Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet i I NON-TAXABLE DISTRIBUTIONS: IA. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS i NOT BEING MADE I I B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 LAST WILL AND TESTAMENT OF LUCY L. CSAJKA I, LUCY L. CSAJKA, of Dauphin County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking and making void any and all prior Wills, Codicils, writings thereto, by me at any time heretofore made. ITEM I. I direct that the payment of my debts and the expenses of my last illness and funeral shall be paid from my I i I I I : conveniently may be done. i\ II II II II 11 ii II II II II Ii I' :\ II Ii Ii Ii !i Ii II \1 II II Ii !i Ii ii II I! II Page 1 of 6 Pages. Ii I! 11 Ii II , I \\ estate as an administrative expense as soon after my death as I direct that, if possible, I be interred in the Indiantown Gap Military Cemetery, Indiantown Gap, Pennsylvania. Otherwise, I authorize my Executor to make the decision to purchase a cemetery plot in a suitable cemetery with a contract for perpetual care, using therefor, funds from my estate in such amount as my Executor shall consider necessary and desirable, and 'I I authorize my Executor to cause title to, or ownership of, such I plot so purchased to be vested in such person as my Executor shall designate. Further, in this connection, I authorize my Executor to expend funds from my estate in such amount as my Executor shall consider necessary and desirable for the purchase, erection and inscription for a suitable marker for my grave. ITEM II. I hereby give, devise and bequeath all the rest, residue and remainder of my estate, realty, personalty and mixed, ii !j : i , i ~ I !! i' :i ; j " !! wheresoever situate, to my husband, PETER A. CSAJKA, provided I ii II Ii II !; Ii " 1 \ \ ~ II I: :1 II Ii i I II il Ii jl ii !I \1 \1 II 1\ !! 11 II Ii II \i II ii i\ II II II il 11 i,1 !I 11 II ,I II I, iJ \1 \1 I' II II /, 11 \1 !I Ii I, ii 11 II :1 \\ ! i I: i\ that he is living on the thirtieth (30th) day after the date of my death. ITEM III. In the event that my husband, PETER A. CSAJKA, does not survive me by said period of thirty (30) days, then I specifically give, devise and bequeath all the rest, residue and remainder of my estate to my son, STEVEN M. CSAJKA, provided that he is living on the thirtieth (30th) day after the date of my death. ITEM IV. In the event that my son, STEVEN M. CSAJKA, does not survive me by said period of thirty (30) days, then I specifically give, devise and bequeath all the rest, residue and remainder of my estate to my granddaughter, AMY MARIE WILLIAMS. ITEM V. In addition to powers given to him by law, my Executor and his successor shall have the following powers, applicable to all property held by them, effective without court Order and until actual distribution: (a) To retain any property received by them, including the stock of any corporate fiduciary acting hereunder; (b) To sell real estate for any purpose, publicly or privately, for such prices and on such terms as they deem proper without liability on the purchasers to see to application of the purchase moneys; (c) To compromise controversies; (d) To distribute in cash or kind or both at such valuations as they may fix. ITEM VI. All taxes, interest and penalties thereon payable by reason of my death with respect to property comprising my 'y./~'1 0>" c , y" /1 . f&y~CS~KA (':-~-1eP/ J (SEAL) Page 2 of 6 Pages. Ii i i gross taxable estate, whether or not passing under this Will, shall be paid from the principal of my residuary estate. ITEM VII. I nominate, constitute and appoint my husband, PETER A. CSAJKA, Executor of this my Last Will and Testament. Should my husband, PETER A. CSAJKA, predecease me or, for any reason fail to qualify as such Executor or, having qualified, fail to serve as such Executor, I nominate, constitute and appoint my son, STEVEN M. CSAJKA, as his alternate Executor. Should my son, STEVEN M. CSAJKA, presecease me or, for any reason I I I I I serve as such Executor, I nominate, constitute and appoint my ( I Ii Ii !i II II II II II !I Ii II " II !I II II !I II Ii II II Ii Ii il II II II ! I i i II ii Ii Ii Ij II !: \ ~ fail to qualify as such Executor or, having qualified, fail to granddaughter, AMY MARIE WILLIAMS, as his alternate Executrix. No fiduciary acting hereunder shall be required to post bond or enter security in any jurisdiction. IN WITNESS WHEREOF, I have set my hand and seal to this my Last Will and Testament, consisting of this and two (2) other pages at the end of which I have also set my hand and affixed my <;? iL\. seal for greater security and better identification this () (+r~j{-'R day of / A.D. 1996. ;f M-U! ,Yo C~/.../ (SEAL) LUCY L~;tSAJKA ( . Page 3 of 6 Pages. i' I; Ii We, the undersigned, hereby certify that the foregoing Will I I was signed, sealed, published and declared by the above-named i Testatrix as and for her Last Will and Testament, in the presence I of us who, at her request and in her presence, and in the presencJ i I of each other, have hereunto set our hands and seals the day and i I i year above written, and certify that at the time of execution \ \ thereof, said Testatrix was of sound and disposing mind, memory and understanding. ~. Residing at !-kP~ " ' A ~ n /"-A V I ,~ ~1dN,,^-,t{ - A~i IJO'- \. ' Residing at-1~I-i!_)bLUJ ~ Page 4 of 6 Pages. ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA) ) 55: COUNTY OF DAUPHIN ) I, LUCY L. CSAJKA, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and acknowledged before me by LUCY L. CSAJKA, the Testatrix, this ?~~ day of ('1- \ .' .P. L/\. O\{)<.Q ~ , 1996. )j~ :l LUCY L.( CSAJKA 1 ' C '(}~.hA -' L., r' E ' /. / 1 /fj /) L.,' . .-xc...?' ( /\...):: C &C L/\ < NOTARY PUBLIC ri r-d?S NOTARIAL SEAL V1CKl L PETERS. Notary Publtc Deny T wp. Dauphin County Mv COmmission Expires "'011114,1997 Page 5 of 6 Pages. AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA) ) 55: COUNTY OF DAUPHIN ) willingly and that LUCY L. CSAJKA executed it as her free and i We, R. ERIC PIERCE and A~f/N('--^-tV\' A-~trp()L \ the witnesses whose names are signed to the attached or foregoing I instrument, being duly qualified according to law, do depose and [ I I I I \ I I I voluntary act for the purposes therein expressed; that each of us i I I i ! I I was at that time eighteen (18) or more years of age, of sound mind I I m~ '1?; R. ERIC \ i day of I 1 I I J say that we were present and saw Testatrix sign and execute the instrument as her Last Willi that LUCY L. CSAJKA signed in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge, the Testatrix and under no constraint or undue influence. Sworn or affirmed to and subscribed to before PIERCE and /~(eJ/Ni(^- ~/(. A1A..K(lt1Ll-witnesses, this '\, '- (, C*.O~'JI{; K>, ' 1996. ~l:c::' ~l ----, ,., ,. 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