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HomeMy WebLinkAbout06-19-08._.J 15056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT ~ ( ' ~ ~ ©~~~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 197-42-5431 12/29/2007 ' i'@~ft5t49~- ~ - ~3 - ~ g~"/ __ _ _ _ Decedent's Last Name Suffix Decedent's First Name MI MCCLELLAND PHILIP F (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI _ _ __ __ _ MCCLELLAND i PAMELA L Spouse's Social Security Number __ _ . __ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 195-42-0666 RECI~TEQ OF Wld..~~ FILL IN APPROPRIATE OVALS BELOW ~;;~; 1. Original Return 2. Supplemental Return t"'" 2 3. Remainder Return (date of death prior to 12-13-82) .. 4. Limited Estate 4a. Future Interest Compromise (date of 5. Federal Estate Tax Return Required death after 12-12-82) _':;;1> 6. Decedent Died Testate _ _ 7. Decedent Maintained a Living Trust _....., ,. 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received `"-a 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Numberr~a THOMAS E. FLOWER, ESQ. (717) 737~3~ Firm Name (If Applicable) _ _ _ ~ =`~ C '' ; REGISTER_4LRL_~N_LLS tlSLONLY ' SAIDIS, FLOWER, LINDSAY -=? n - `_ _._ , __ __ _, , ~ __ , ; . First line of address ~.~ 2109 MARKET STREET. _ _ ,^ 4 ;! ~. _ Second line of address ~ -=~-i twJ ~` _, ,y=' Clty or POSt OffICe State ZIP Code DATE FILED CAMP HILL IPA 17011 _ __ Correspondent's a-mail address: tflOwer@Sfl-IaW.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. IG TURE OF PQtZSON.RESPONSIBLE FOR FLUNG RETU N Wort I i ADDRESS L T ~~--f- --`- PAMELA~. MCCLELLAND, 1059 TRINDLE ROAD, CARLISLE, PA 17013 _. _ - SI URE OF PREPAR~T R THAN REPRESENTATIVE DATE / ----- -~---~---- .. ---- --._ ~-~--/i AD ESS - SAIDIS, FLOWER & LINDSAY, 2109 MARKET STREET, CAMP HILL, PA 17011 PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 15056052059 REV-1500 EX Decedent's Social Security Number _..__ Decedeet's Name: PHILIP F MCCLELLAND ~.~._,,._ . _ ~.__~_ .w~.. 197-42-5431 _. ~.._.__.._.._.~.,..~ ._..__.,__~..~_,__,.~.._ .~.___..__.__._ RECAPITULATION ._.~ _____.._~__~.__. _._..._____.....~.,_,,,~,,.,,,....._..____._____.~ _w: 1. Real estate (Schedule A) . .......................................... .. L 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. Iii 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ..... .. 6. Enter-Vivos Transfers e3< Miscellaneous Non-Probate Property _... _ ._ {Schedule G) ~""""_°~ Separate Billing Requested...... .. 7. 8. Total Gross Assets (total Lines 1-7} .................................. .. 8. 0.00 9. Funeral Expenses i3<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. 0.00 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which ""° "'" an election to tax has not been made (Schedule J) ................... ..... 13. 14. e_,,_ Net Value Subject to Tax (Line 12 minus Line 13) ................... ._ ..~~~_ ~m,...~._,,,,,.~ ~..~.~,~.,__,~._ -, ..... 14. 0.00 ® ~.._ ~,~..~ 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 .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 _ 16. 17. Amount of Line 14 taxable at sibling rate X .12 ', 17, 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE .................................................... .....19.` 0.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: PHILIP F MCCLELLAND -- - --- STREETADDRESS 1059 TRINDLE ROAD __ -_ CITY CARLISLE Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit _ _ B. Prior Payments C. Discount 3. InteresUPenalty if applicable D. Interest _ E. Penalty File Number ~. DECEDENTS SOCIAL SECURITY NUMBER 197-42-5431 STATE PA Total Credits (A + B + C) (2) Total InteresUPenalty (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) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5g) Make Check Payable fo: REGISTER OF WILLS, AGENT ZIP 17013 (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 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 :.......................................................................................... ^ ^x b. retain the right to designate who shall use the property transferred or its income :............................................ ^ ^X 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? .............. ^ ^x 4. Did decedent own an individual Retirement Account, annuity, crother ncn-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. 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. §9116 (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. §9116 (a) (1.1) (ii)]. The statute does not exemRt 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. §9f16(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. §9116(1.2) [72 P.S. §9116(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 [12 P.S. §9116(a)(1.3)]. Asibling 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-1510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER PHILIP F. MCCLELLAND 21-08-0267 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 NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE ~ INDIVIDUAL RETIREMENT ARRANGEMENT AND 403(8) RETIREMENT PLAN PAYABLE TO SURVIVING SPOUSE, PAMELA L. MCCLELLAND 100 0.00 NOT SUBJECT TO TAX BECAUSE DECEDENT WAS NOT YET 59 YEARS OF AGE ON THE DATE OF DEATH TOTAL (Also enter on line 7 Recapitulation) $ I 0.00 (If more space is needed, insert additional sheets of the same size) LAW OFFICES SAIDIS, FLOWER & LINDSAY A PROFESSIONAL CORPORATION 2109 MARKET STREET JOHN E. SLIKE CAMP HILL, PENNSYLVANIA 17011 ROBERT C. SAIDIS TELEPHONE: (717) 737-3405 -FACSIMILE: (717) 737-3407 JAMES D. FLOWER, JR EMAIL: tflower@sfl-law.com CAROL J. LINDSAY www.sfl-law.com JOHN B. LAMPI MICHAEL L. SOLOMON GEORGE F. DOUGLAS, III DEAN E. REYNOSA THOMAS E. FLOWER MARYLOU MATAS SUZANNE C. HIXENBAUGH June10, 2008 PA Dept of Revenue Bureau of Individual Taxes Inheritance Tax Division Harrisburg, PA Re: Estate of Philip F. McClelland PA File No. 21-08-0267 Dear Sir/Madam: CARLISLE OFFICE: 26 WEST HIGH STREET CARLISLE, PA 17013 TELEPHONE: (717}243-6222 FACSIMILE: (717)243-6486 REPLY TO CAMP HILL Decedent's assets consisted only of property not subject to inheritance tax, as follows: An IRA and a 403(b) Retirement Plan Account (decedent was 56 years of age at death) 2. Life Insurance payable to his estate 3. Entireties property The will was probated to collect the life insurance death benefit. This letter is provided to explain why the PA-1500 shows no taxable assets. Very truly yours, SAIDIS, FLOWER & LINDSAY ~.~'z~~ Thomas E. Flower TEF: se LAST WILL AND TESTAMENT OF PHTLTP FREDRICK MCCLELLAND I, Philip Fredrick McClelland, of iJorth Middleton Township, Cumberland County, Pennsylvania, being of sound mind, memory and understanding declare this to be my Last Will and Testament, hereby revoking all wills and writings previously made by me. FIRST'. I bequeath and devise my entire estate to my beloved wife, Pamela L. McClelland, if she shall survive me by thirty 1307 days. SECOND: Tf my wife shall fait to survive me by thirty {3Cl) days, T bequeath and devise my entire estate to my descendants who shall survive me, such descendants to take Der stirues. THTR'D: Tf my wife shall survive me, T hereby appoint her the executor of my estate. My wife shell serve as my executor without bond. If my wife shall fail Wit. -~---- Wit. ---~L~-~--- Wit. ---------- Test . ---~~ ~--------- Date __ ~ _ ~ ~ ~ / ------ to survive me, decline to serve or cease to serve as my executor; I hereby appoint Kathy Lindman, presently of 11?? Marie Ave., Ephrata, Pennsylvania to serve as my executor without hand. FOURTH: Tf my wife shall fail to survive me, T hereby appoint Mrs. Lindman to act as both the guardian of the person and the guardian of the estate for my children. Mrs. Lindman shall serve without bond. FIFTH: As it is my intention that the person appointed guardian of the estate. far my minor children shall maintain and manage the property of my children until they shall reach the age of twenty-one f21), T hereby provide that the person appointed guardian of the estate far my minor children in Section FOURTH shall continue to hold, manage and maintain in seperate trusts my children's property which they have received from my estate until each child shall reach the age of twenty-ane {217. Upon the termination o#' the trust, the corpus and any accumulated income shall be distributed to the beneficiary. Wit. ------ Wit. __-~~--- Wit. ---------- Test . _~~____-- gate __ ~ _~ ? ~1 _ SIXTH: This Section is written in accordance with my intentic,n which I have stated in the first sentence of Section FIFTH of this wi21. If any of my children shall be et least eighteen t18) but not yet twenty-one t21) years of age at the time of my death and shall take from my estate, their equal shares shall be held in seperate trusts for their benefit. S hereby direct that the person appointed guardian of the estate shall also hold, manage and maintain as trustee al3 such ,inherited property. This trust shall terminate for each child whenever that child shall reach the age of twenty-one t21). Upon the termination of the trust the corpus and any accumulated income shall be distributed to the beneficiary, The trustee under this Section shall holm, manage and maintain the property in this trust ,subject to the same powers, duties, rights and limitations as are imposed upon a guardian of the estate of a minor child. Wit, ____ Wit. -- ~~--- Wi t . ---------- Test . ---- ~ ~---------- Date __ I -~~ - (~------- Signed, sealed, pub3ished and dec3ared by the above-named Philip Fredrick McClelland as and for his Last Will and Testament, in the presence of us three who, at his request, in his presence and in the presence of one another, hereto subscribe our names as witnesses thereof, all on the date indicated below, and each of us herebp declares that in his or her opinion the said Philip Fredrick McClelland is of sound and disposing mind and memory. ~,... ,, -- .Address: (/ ~- --- - -~ TN WITNE S WHEREOF, T hereunto set my hand and seal this __~ ~__ -day of _~ _____ _ 19_~~ Far identification 3 have signed each of the foregoing four L4) pages of this will, which consists of four t4) page, Philip Fredrick McClelland LAW OFFICES SAIDIS, FLOWER & LINDSAY A PROFESSIONAL CORPORATION 2109 MARKET STREET JOHN E. SLIKE CAMP HILL, PENNSYLVANIA 17011 CARLISLE OFFICE: ROBERT C. SAIDIS TELEPHONE: (717) 737-3405 -FACSIMILE: (717) 737-3407 26 WEST HIGH STREET JAMES D. FLOWER, JR EMAIL: attorney@sfl-law.com CARLISLE, PA 17013 CAROL J. LINDSAY www.sfl-law.com TEL EPHONE: (71'7)243-6222 JOHN B. LAMPI FACSIMILE: (717)243-6486 MICHAEL L. SOLOMON GEORGE F. DOUGLAS, III DEAN E. REYNOSA THOMAS E. FLOWER R~PLY TO CAMP HILL MARYLOU MATAS C•%J SUZANNE C. HIXENBAUGH ~ ~' ~ " ' " r ~ - ~ ` , r' ~- ; ~U June 17, 2008 -r -: ~;_ ~ ~ ~ s ~•.1 z~ ' ~' Office of the Register of Wills ~ =~ `" Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Re: Estate of Philip F. McClelland File No. 2008-00267 Dear Sir or Madam: Enclosed are the original and one copy of the Inheritance Tax Return for the above- referenced decedent. Also enclosed is a $15.00 check in payment of the filing fee. Please contact me if you have any questions regarding this matter. Very truly yours, SAIDIS, FLOWER & LINDSAY i Thomas E. Flower TEFfkar Enclosures cc: Pamela McClelland (w/enc.) x: N d A ~ O __ ~ N ~ ~ ~ a ~ ~~ ~~ _ ~ U ~ ~,a (n ~ Via. L ~ ~ 6M t1> C ~ 3o ~x .~o ~ ° O 4 N ~ v i ~ ~ O ~ O w " ~ 4 n s ~a . ~' ~ c r'' p ~ ~ ~ O tU U ~~ ~ U ~ ~ ~ 0C3pU O f-