HomeMy WebLinkAbout05-02-08
REV-1500 EX + 6-(0)
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OFFICIAL USE ONLY
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
2 1 -07 0 5 7 9
COU'NTYCOoE --YEA~ - - NuMBER- -
SOCIAL SECURITY NUMBER
PAYD JOHN
D TE OF DEATH (MM-DD-Year)
A
A1KJA JOHN K. SPAYD
DATE OF BIRTH (MM-DD-Year)
2 0 7 - 2 2 - 0 490
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
o /27'/2007 06/18/1931
(I APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
SOCIAL SECURITY NUMBER
[X] 2. Supplemental Return
D 4a. Future Interest Compromise (date of death after 12.12-82)
D 7. Decedent Maintained a Living Trust (AttachcopyofTrust)
D 10. Spousal Poverty Credit (date of death between 12.31-91 and 1.1-95)
1. Original Return
4. Limited Estate
6. Decedent Died Testate (Attach copy of Will)
9. Litigation Proceeds Received
o 3. Remainder Retum (date of death prior 10 12-13-82l
o 5. Federal Estate Tax Return Required
_ 8. Total Number of Safe DepOSit Boxes
o 11. Election to tax under Sec. 9113(A) (Attach SchOl
HIS SECTION MUST BE COMPLETED. ALl.. CORRESPONDENCE AND CONFIDENTIALTAX INFORMATION SHOULD BE DIRECTED TO:
AME COMPLETE MAILING ADDRESS
o UGLAS G. MILLER ESQUIRE 60 WEST POMFRET STREET
IRM NAME (If Applicable)
I WIN & McKNIGHT
ELEPHONE NUMBER
17 249-2353 CARLISLE PA 17013
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1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Cllosely 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)
[J 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 Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
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(10)
(8)
305.00
(11)
(12)
(13)
(14)
2,334.45
305.00
2,029.45
14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RA lES
2,029.45
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
2,029.45 X .045 (16) 91.33
0.00 X .12 (17) 0.00
0.00 X .15 (18) 0.00
(19) 91.33
20. D
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
>>BESORETOANSWERALLQUESTIONSONREVERSESIDEANDRECHECK MATH "< <
CITY
STATE
PA
ZIP
17055
Tax P yments and Credits:
1. Tax ue Wage 1 Line 19)
2. Cre ts/Payments
A. S ousal Poverty Credit
B. P or Payments
C. Oi count
(1)
91.33
3.
Total Credits (A + B + C)
(2)
0.00
4.
Total Interest/Penalty ( D + E)
2 is 9reater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 line 20 to request a refund
1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(3)
0.00
(4)
(5)
(5A)
(58)
AGENT
0.00
91.33
5.
r thE! total of Line 5 + 5A. This is the BALANCE DUE.
Make Check
91.33
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 !Xl
b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 !Xl
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?.............................................................................................. 0 00
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? ....................................................................................................... 0 00
IF THE AN WER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
ADDRESS
DATE3/~tJr
PA
""-
".
PA 17013
For dates of d ath 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. ~911 (a) (1.1) (i)).
For dates of d ath 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 d s 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 ouse is the only beneficiary.
For dates of d ath on or after July 1, 2000:
The tax mte i posed 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 stepparen of the child is 0% [72 P.S. ~9116(a)(1.2)).
The tax rate i, posed 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 i posed 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 as at least one parent in common with the decedent, whether by blood or adoption.
REV- 503 EX + (6-98)
'*
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
, RESIDENT DECEDENT
EST} TE OF
~~}',YU
IT M
NUki BER
1.
JOHN
AlKJA JOHN K. SPAYD
FILE NUMBER
21 07
A
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
DESCRIPTION
237 SHARES OF QWEST COMMUNICATIONS INTERNATIONAL, INC.
CUSIP 001 450 74912110
$9.85 X 237 = $2,334.45
TOTAL (Also enter on line 2, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
0579
VALUE AT DATE
OF DEATH
2,334.45
2 334.45
REV 1511 EX + (12-99)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTI TE OF
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
SPJ,y"")
JOHN
A
A/K1A JOHN K. SPAYD
21
07
0579
Debts of decedent must be reported on Schedule I.
I EM
NU BER
A.
DESCRIPTION
AMOUNT
FUNERAL EXPENSES:
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 IRWIN & McKNIGHT 250.00
3. Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountanfs Fees
6. Tax Return Prepare(s Fees
7. REGISTER OF WILLS - FILING FEE 30.00
8. NOTARY FEES 25.00
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
305.00
"",. ." ",. ',*
OMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
TEOF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
7
AMOUNT OR SHARE
OF ESTATE
RELA TIONSHIP TO DECEDENT
Do Not List Trustee(s)
NU ER
I.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1.
JOHN M. SPAYD
209 MEADOW LANE
MECHANICSBURG, PA 17055
SANDRA TITEL
5676 ERL Y
ELLlOTTSBURG, PA 17024
ROBERT C. SPAYD
591 COLONIAL CLUB ROAD
HARRISBURG, PA 17112
BARBARA PHIPPS
802 CARDIGAN COURT
HARRISBURG, PA 17112
Lineal
Lineal
2.
Lineal
Lineal
2,029.45
1/4TH REMAINDER
1/4TH REMAINDER
1/4TH REMAINDER
1/4TH REMAINDER
. 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
1.
TOTAL OF PART 11- 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)
LAST WIll.. AND 1ESTAL'1ENT OF JOHN A. SPAYD
I, JOHN A. SPAYD, of the Borough of Mechanicsburg, County of
Cumberland and State of Pennsylvania, being of sound and disposing mind,
roo:rory and unders tanding, do make, publish and declare this my Las tWill
and Testament, hereby revoking and making void any and all prior Wills by
~ at any time heretofore made.
1.
I direct the payment of all my just debts and ftmeral expenses
as soon after my decease as the same can be conveniently done, and in this
respect, I direct that any nnrtgage which may be outstanding against my
personal residence located at 409 East Coover Street, Mechanicsburg, Penn-
sylvania, be paid in full from the assets of my estate as soon as reason-
ably possible after my death.
2.
I direct that my children who are unmarried at the time of my
decease, as well as my wife, JEANNE SPAYD, shall have the right to use and
occupy my residence, kn.own and numbered as 409 East Coover Street, J'1e-
chanicsburg, Pennsylvania, for and during the term of their natural lives,
or un til such time as they may thereafter become married and/ or rEmarried,
in which event, said right to reside in said residence shall cease and ter-
minate, subject however, to the condition and stipulation that the indivi-
duals occupying my residence pursuant to the provisions herein TIEde, shall
-1-
assune and be responsible for all costs of maintenance, repair and up-
keep of said property, including also the payment of applicable real es tate
taxes and necessary hazard insurance coverage, all of which costs shall
be bome and/or paid in equal proportions by all such occupants.
In the event that my wife, JEANNE SPAYD, should ranarry, her
right to occupy and live in my residence shall cease and detennine upon
the date of her remarriage, and in this respect also, should none of my
children desire to occupy said property, and should my wife, JEANNE SPAYD,
ranarry or should she predecease me, or vacate said property after my de-
cease for any reason, and should the same become vacant, then I direct my
Executors to sell said property at either public or private sale, and to
payout and distribute the net proceeds derived therefrom, to my children,
share and share alike, per stirpes.
3.
I give and bequeath all the rest, residue and remainder of my
estate, of whatsoever nature and wheresoever the same may be situate, to
my four children, to wit, SANDRA M. TITEL, JOHN H. SPAYD, ROBERT C. SPAYD,
and BARBARA C. PHIPPS, share and share alike, per stirpes.
lAS1LY, I rorninate, constitute and appoint my son, JOHN M.
SPAYD, and my daughter, SANDRA M. TITEL, Co-Executors of this, my Last Will
and Testament.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
;{3 day of February, A. D. 1988.
---// /; /" . /
,." if-I:' ~ ./,-;:-jJn~1
/ .T6rm A _ dUrl
(SEAL)
Signed, sealed, published and declared by the above-named
JOHN A SPAYD, as and for his last Will and Testament, in the presence
of us, who, at his reques t and in his presence, and in the presence of
each other, have hereunto subscribed our names as witnesses.
'~~
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1)NWEAL'lli OF PENNSYLVANIA)
)53:
)
I, .JOHN A SPAYD , the testator , whose name is signed
the attached or foregoing instrunent, haV'ing been duly qualified according to law,
hereby acknowledge that I signed and executed the instrunent as my Last Will and
tame:nt; that I signed it willingly; and that I signed it as my free and voluntary
t and deed for the purposes therein expressed.
Swom and affirmed to and acknowledged before me, the...( \1\'D day of
FebTIla~ ' A. D., 19...lliL.'
/)l~ J / C';J -
/ / I' 'y>-J IC:;;P ~~
I No lie
My O:r.mi 55 ion Expires:
(SEAL)
NWEALlli OF PENNSYLVANIA)
)5S:
OF CUMBERLAND )
We, the undersigned, J. ROBERT STAUFFER and ~JJ
1____ , the witnesses whose names are signed to(fue ~ttached or-
fo egoing ihstrument, being ch.1ly qualified according to law, do depose and say that
we were present a..'1d saw the testat or JOHN A. SPAYD
si and execute the instrunent as his~ Last Hill and Testament; that the said
JOHN A. SPAYD .' signed the same willingly and
JOHN A. SPAYD , executed it as his/~ free and
the purposes therein expressed; that each of us, in the hearing and
, signed the Will as witnesses; and that to the best of our
, was, at the t.ime, 18 or uore years of age; of sound mind;
MAR1L-\'H !t~Y E;\KI",
M;:C~~~:;~~/~';,~~v. c
P
!?lANO COUH'
. '\1.6,19$9
vI Notaries
duress or UnCb.l~~-rli ence.
/"/) , j -It
( ./ - -J-t/{/<. u(/t""-
L;4f ?Jffu ' .
and subscribed to before ~ "'1 ~
,t:.~day of Februarv. , 19 88.
~~j/~~
MARilYN KAY EA!(I",
MEC\o\:'N;r.~,2.UIiG ac~, c
MY COIl1~i;:;\O~,
P
'~lAND COUN""Y
"'V. 6,1989
of ~otari!ls
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L~~\~I OF FleES
Qwes1t,
February 21, 2008
Dear Shareowner,
Today we are pleased to deliver this dividend payment of $0.08 per share. This action
reflects confidence in our ability to drive sustainable profitability and free cash flows
and demonstrates that returning capital to our shareholders is an integral part of our
long-term strategy.
Because this is the first quarterly dividend payment since 2001, we want to remind you
about the convenience of direct deposit.
With direct deposit, your dividend payment will be electronically deposited into your
bank account on the payable date. Direct deposit gives you timely access to your
money and eliminates the possibility of lost, stolen or destroyed checks. In addition, it
reduces mailing and postage costs; saves you time and money by eliminating a trip to
the bank; and helps the planet by reducing paper.
Our transfer agent, BNY Mellon Shareholder Services, makes it simple to enroll
through its self-service program at www.bnvmellon/shareownerlisd. Alternately you
can call a shareowner services representative at 1-877-268-2263 to request a mail-in
form.
We thank you for your continued support of and interest in Owest Communications.
Sincerely,
E~~
Edward Mueller
Chairman and CEO
Owest Communications International Inc.