HomeMy WebLinkAbout06-03-08 (2)
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15056041147
REY-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
INHERITANCE TAX RETURN 21
RESIDENT DECEDENT
Year
File Number
07
00833
Date of Birth
195389494
09032007
03041955
Decedent's Last Name
Suffix
Decedent's First Name
VINSON
MI
F
ERTZ
(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
o
3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
0 4. limited Estate 0 4a. Future Interesl Compromise
(date of death after 12-12-82)
0 6. Decedent Died Testate 0 7. Decedent Maintained a Living Trust
(Attach Copy of Will) (Attach Copy of Trusl)
0 9. litigation Proceeds Received 0 10 Spousal Poverty Credit (date of death
. between 12-31-91 and 1-1-95)
o
o
8. Total Number of Safe Deposit Boxes
o
11. Election to tax under Sec. 9113(A)
(Attach Sch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
RICHARD E. CONNELL 7172328731
City or Post Office
CAMP HILL
State
PA
ZIP Code
1 7 0'11
Firm Name (If Applicable)
BALL, MURREN & CONNELL
First line of address
2303 MARKET STREET
Second line of address
C d t' "I dd con n e 11 @ b m c - 1 a W . net
orrespon en s e-mal a ress: __ _
Stephen E.
ADDRESS
Richard E. Connell
DATE I "
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ADDRESS
2303 Market Street, Camp Hill, PA 17011
Side 1
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15056041147
15056041147
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15056042148
REV-1500 EX
Decedent's Name:
ERTZ, VINSON F.
RECAPITULATION
1. Real Estate (Schedule A).......................................................................................... 1.
2. Stocks and Bonds (Schedule B)...............................................................................
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.
Decedent's Social Security Number
195389494
2.
23,453.03
2,240.89
35,482.16
2,514.78
63,690.86
13,617.75
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 1"'4'TciXable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
15.
47,558.33
16.
2,514.78
17.
18.
19. Tax Due........... ............ ................. .................................. .............. ............................. 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
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15056042148
13,617.75
50,073.11
50,073.11
2,140.12
301.77
2,441.89
K1
15056042148
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REV-1500 EX Page 3
Decedent's Complete Address:
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Ertz, Vinson F.
STREET ADDRESS
660 #13 Geneva
File Number 21 - 07 - 00833
Drive
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-,-- --- ----
CITY
-TSTATE-;A --IP~;05;-----
Mechanicsburg
Tax Payments and Credits:
1 . Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1) 2,441.89
Total Credits (A + B + C)
(2) 0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
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 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.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(3)
(4)
(5)
(5A)
(58)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
2,441.89
2,441.89
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?.............. ............................................ ........................... .................................
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? ................................. ..................... ........................ .............. ........... ............... [!]
.
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Yes
No
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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) (0].
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.
*'
SCHEDULE B
STOCKS & BONDS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
-r- U~~-~ALUE~ !VALUEATDATE-OF
____~~+~~N~~AT~___ ~
39.87 I 1,802.12
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26.09 i
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42.6 r
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TOTAL (Also enter on line 2, Recapitulation) I 23,453.03
ESTATE OF Ertz, Vinson F.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
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ITEM
NUMBER
1
DESCRIPTION
AT&T Stock - 45.2 shares
(Account No. 1000912278)
2
Comcast Stopck - 114 shares
(CUSIP) 20030N-10-1)
3
T. Rowe Price Funds - 438.419 shares
(CUSIP 779570-10-3)
(Account No. 7150092570-8)
I FILE NUMBER
121 - 07 - 00833
2,974.26
18,676.65
.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
-----L I
ESTAT:OF Ertz, Vinson ~. __ _ - -~- -- ~c ~-- ~_ u1 ~'1L~ ;7~M~~~3~_o-__ =--~--~
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
Belco Checking
92.89
2
Travelers' Insurance - refund
48.00
3
Television - private sale to Alexander Bodar - purchaser of real estate
1,000.00
4
Saturn - 1996
VIN - 1G82G5288T2127012
Mileage - 76,021
Sold to Michael A. Rios
800.00
5
AT&T Cingular Wireless - pension payment
300.00
TOTAL (Also enter on Line 5, Recapitulation)
2,240.89
ESTATE OF
Ertz. Vinson F.
J . . .JOINTLys.g~~L~:~PE~TY . J . . .u . _ ___u .____ . __
-----. -----1 FILE NUMBER ------------
~____ 21 - 07 -=- 0083~___________
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME
Francis J. Ertz
ADDRESS
19588 Southwest Touchmark Way #304
Bend, OR 97702
RELATIONSHIP TO DECEDENT
Father
A
-~-----------._---- f-----------
JOINTLY OWNED PROPERTY:
I I . DESCRIPIION OF PROPERTY
ITEM I LETTER I DATE Include name orfinanclal mstitullon ana Dank account number
NUMBER FOR JOINT MADE or similar identifying number. Attach deed for jointly-held real
I TENANT 1----- JOINT estate.
1 I A 103/17/2088 660-13 Geneva Drive
I I Upper Allen Township
I I Cumberland County, PA
I : (Songuild Condominium)
i I See copy of settlement sheet attached.
: Reported value is net of mortgage and
settlement charges on contract sales price of
$117,500.
DATE OF DEAT~.~ % OF i-------OATEOF DEATH -
DECD'S VALUE OF
VALUE OF ASSET INTEREST DECED~:~NTERES=-
70,964.32 I 50% 35,482.16
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TOTAL (Also enter on line 6, Recapitulation)
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35,482.16
SCHEDULE G I
INTER-VIVOS TRANSFERS &
MISC. NON-PROB~~~~RTY ~_~____________
ESTATE OF Ertz, Vinson F.----1FlLE-~~~~\\i-oOB33 -- - . __u_
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes.
ITEM I DESCRIPTION OF PROPERTY , fDATE OF DEATH % OF EXCLUSION ----------
NUMB,ER : , Include the name of the transferee, their relatiOnSh, lp to decedent VALUE OF ASSET DECD~'SH (IF, APPlICABL, E) I TAXABLE VALUE
______L__ and the date of transfer. AttachaCOPYOfthedeedforreale~~----+~~~~ INTEREST _________ ___________
1 II Charles Schwab Simple IRA I 2,514,78 100% t 2,514.78
(Beneficiaries - Jeffrey Ertz-brother) I I I
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I 2,514.78
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
TOTAL (Also enter on line 7, Recapitulation)
~~._, J m FUNERAL~&
INHERITANCE TAX RETURN ADlVllNlSlRATlVE COSTS
RESIDENT DECEDENT
~-~-
FILE NUMBER
21 - 07 - 00833
ESTATE OF Ertz, Vinson F.
Debts of decedent must be reported on Schedule I.
ITEM -r- DESCRIPTION
_ NUMB~~~UNERAL EXPENSES:
A. 1 I Gethsemane Cemetery and Gethsemane Chapel Mausoleum
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2 I Parthemore Funeral Home and Cremation Services, Inc.
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3 ; Clergy honorarium
---I---~-------------
I AMOUNT
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: 675.00
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8,027.69
100.00
4 Funeral Luncheon
161.98
B.
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City
Year(s) Commission paid
State
Zip
2.
Attorney's Fees
BALL, MURREN & CONNELL (thru 3/28/08)
2,522.45
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
Register of Wills - Cumberland County
Filing Fee
293.00
30.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
I Other Administrative Costs
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: The Ohio Casualty Insurance Company - Administrator's Bond
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781.00
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TOTAL (Also enter on line 9, Recapitulation)
13,617.75
Schedule H I
Funeral Expenses &
Adminis1ra1ive Cos1s continued
mlnn___- nnn_
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
---------------..---
FILE NUMBER
121 - 07- 00833
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69.33
ESTATE OF Ertz, Vinson F.
5
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I Fed Ex Charges - 21.09 + 48.24
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I U.S. Postal Service
I Executor's Mileage - 3 trips @ 311 miles each round trip
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: Miscellaneous Fees
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61.30
2
3
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144.00
2.00
6
750.00
Page 2 of Schedule H
LAw OFFICES
BALL, MURREN & CONNELL
2303 MARKET STREET
CAMP HILL. PENNSYLVANIA 17011
PHILIP J. MURREN
RICHARD E. CONNEU-
TERESA R. McCORMACK
THOMAS A. CAPPER
(717) 232-8731
FACSIMILE (717) 232-2142
WILUAM BENTLEY BALL
(1916-1999)
MAILING ADDRESS:
P.O. BOX 1108
HARRISBURG. PENNSYLVANIA 17108-1108
HAND DELIVERED
June 3, 200S
(i knda Farner Strasbaugh
Cumberland County Rcgister oj \Vills
Cumberland County Courthouse
One Courthollse Square
Carlislt'. PA 17013
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Rr:: Estate of Vinson F. Ertz (deceased)
Date of Death: 9-03-07
Will N(>. 2007-00833
Our File No. 2822
Dear Ms. Strasbaugh:
Enclosed please find, in duplicate, tile lnhcritan.:c Tax Return for Vinson F. Ert? Alsu
enclosed is a check payable 10 the Register or Wi!is, Agl'llt, in the amount of Two Thousand
Four Hundred Forty-One Dollars and Eighty-Nine {'~2A41.R9) Cents representing the tax due.
Also enclosed arc the Estate Inventory and a ch,:ck in the amount 01'$30 r(lr lhe tIling 01
thc Inheritance Tax Return and the Inventory.
Kindly date-stamp the additional L'opies oCthe hl-kntance Tax Return anJ lmcntorv.
Very truly yours,
--"-.
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H ichdrd E. Connell
REClhmp
Enclosures
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