HomeMy WebLinkAbout07-11-08__.J 15U56~41147
REV-7 500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue County Code rear File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
Po Box.2soso~ 2 1 0 6 0 5 7 8
Harrisburg, PA 77128-06t)1 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
206 32 0583 05 11 2006 07 28 1942
Decedent's Last Name Suffix Decedent's First Name MI
JUMPER BARRY C
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name
Spouse's Social Security Number
FILL IN APPROPRIATE OVALS BELOW
'_ ~ 1. Original Return
C 1 4. Limited Estate
I 8 Decedent Died Testate
IX- (Attach Copy of Will)
J 9. Litigation Proceeds Received
MI
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
^X 2. Supplemental Return ~ 3. Remainder Return (date of death
prior to 12-13-82)
4a. Future interest Compromise ~ 5. Federal Estate Tax Return Required
(date of death after 12-12.82)
~ Decedent Maintained a living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Trust)
n 1 p Spousal Poverty Credit (date of death 11, Election to tax under Sec. 91 t 3(A)
LJ 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 Number
GEORGE F. DOUGLAS III (717) 2 4 3 6.-2,2 2
Firm Name (If Applicable}
SAIDIS, FLOWER & LINDSAY
First line of address
26 WEST HIGH STREET
Second line of address
City or Post Office State ZIP Code
CARLISLE PA 17013
REGISTER:! WILLS l~ ON4~-', ~`
Y n r~'
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DATE FILED O
Correspondent's a-mail address:
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 persona? representative Is based on all information of which preparer has any knowledge.
cir_nin~ri IoC nC OCRCIMI RGCRrINCIR c FlIR FII INr. RFTI IRN DATE
ADDRESS
~~ ~~
Neil D. Shu
a~
33 Army Heritage Drive, Carlisle, PA 17013
SIGNATURE OF PREPARER OTHER HAN REPRESENTATIVE DATE
~~p~(; , _ ~ George F. Douglas IIf ~ r7 r (,~
r..,,..,~~~
26 West High Street, Carlisle, PA 17013
Side 1
1505641147 15056041147
REV-1500 EX
Decedent's Name: B a r ref C. J U m p e r
Decedent's Social Security Number
206 32 0583
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) ~ Separate Billing Requested ............. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) ~ Separate Billing Requested ............. 7,
8. Total Gross Assets (total Lines 1-7) ....................................................................... g,
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/Sec 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 .00 0 . 0 0 15.
16. Amount of Line 14 taxable
at lineal rate X .045 0 . 0 0 16.
17. Amount of Line 14 taxable
at sibling rate X .12 0 . 0 0 17.
18. Amount of Line 14 taxable
at collateral rate X .15 3 5, 3 5 2. 8 8 18.
19. Tax Due ..................................................................................................................... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
15056042148
35,882.88
35,882.88
530.00
530.00
35,352.88
35,352.88
0.00
0.00
0.00
5,302.93
5,302.93
Side 2
15056042148 15056042148 J
REV-1500 EX Page 3 File Number 21-06-0578
Decedent's Complete Address:
DECEDENT'S NAME
Barry C. Jumper
STREET ADDRESS
30 Conrad Road
CITY STATE ZIP
Carlisle PA 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A, Spousal Poverty Credit
g, Prior Payments
C. Discount
3. Interest/Penalty ifapplicable
p. Interest
E. Penalty
570.60
(1) 5,302.93
Total Credits (A + B + C) (2)
Total Interest/Penalty (D + 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.
(3) 570.60
(4)
(5) 5,873.53
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) rj ~ $ 7 $ , rj $
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: 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? .............................................................. ^ x^
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, 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.
~~ ~ r~
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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 p2 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 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. §9116 (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 [72 P.S. §9116 (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.
Rev-1508 EX+ (6-98)
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANUI
INHERRANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF (FILE NUMBER
Jumper, Barry C. 21-06-0578
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property )olntlyowned with the right of survivorship must be disclosed on schedule F.
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98)
(If more space is needed, additional pages of the same size)
REV-7151 EX+112.99) SCHEDULE H
FUNERAL EXPENSES &
COMMONWEALTH OF PENNSYLVANIA
INHERiTANCETAXRETURN
RESIDENT DECEDENT ADMINISTRATIVE COSTS
ESTATE OF I FILE NUMBER
Jumper, Barry C. 21-06-0578
Debts of decedent must be reported on Schedule 1.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State Zip
Year(s) Commission paid
2. Attorneys Fees
See continuation schedule(s) attached
3. Family Exemption: (If decedent's address is not the same as claimants, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. ~ Probate Fees
5. ~ Accountants Fees
6. ~ Tax Return Preparer's Fees
500.00
7. Other Administrative Costs 30.00
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 530.00
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
Rev-1502 EX+ (6-98)
SCHED~JLE H-B2
ATTORNEY'S FEES
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Jumper, Barry C. 21-06-0578
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B2 (Rev. 6-98)
Rev1502 EX+ (6.98)
SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERRANCE TAX RETURN continue
RESIDENT DECEDENT
ESTATE OF (FILE NUMBER
Jumper, Barry C. 21-06-0578
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98)
REV•1513 EX+ (9-00)
SCHEDULE J
COMMNHERITA CE TAX RETURNANIA BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF
FILE NUMBER
pumper, ts;arry c;. 21-06-0 578
NUMBER NAME AND ADDRESS OF RELATIONSHIP TO
DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE
PERSON(S) RECEIVING PROPERTY
Do Not Llst Trustee s (Words) ($$$)
I~ TAXABLE DISTRIBUTIONS [include outright s ousal
distributions and transfers
under Sec. X116{a)(1.2)]
Neil Shughart Friend Entire estate 35,352.88
33 Army Heritage Dr.
Carlisle, PA 17013
Total 35,352.88
Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropr iate, on Rev 1500 cove r sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule .1 (Rev. 6-98)
LAST WILL
TESTAMENT OF
BARRY C. JUMPER, of 30 Conrad Road, Carlisle; Middlesex Township, Cumberland
County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby
mane, publish and declare this as and for my Last Will and Testament, hereby revoking any and alI
other wills and codicils heretofore made by me.
FIRST. I direct that all my just debts and funeral expenses be paid from my estate as soon
after my death as practically and conveniently may be done.
SECC)Ivt'~. I direci that rray remains be iriierred within any farL~ily'~ buy°ial plot in aceerd
with my expressed wishes.
THIRD. I authorize my personal representative to expend fiuads from my estate, in such
amounts as my personal representative shall consider necessary and desirable for the purchase,
erection and inscription of a suitable marker for my grave.
FOURTH. I give unto my daughter, Jeanette Barley, the sum of one dollar (~ 1.00). We
have grown apart ovex the years so I feel no need to bequeath unto her any more than the amount
stated herein.
FIFTH. I give, devise and bequeath any and all tangible personal property owned by me at
the time of my death unto Neil D. Shughart, per stirpes.
SIXTH. I give, devise and bequeath any and all real estate owned by me at the time of my
death, unto Neil D. Shughart, per stirpes.
SEVENTH. I give, devise and bequeath all the rest, residue anal remainder of my estate
unto Neil D. Shughart, per stirpes.
EIGHTH. I direct that any and all Inheritance, Estate and Transfer taxes imposed upon
my estate passing under my will or otherwise, shall be paid out of the principal of my residuary
estate.
NINTH. I hereby nominate, constitute and appoint Neil D. Shughart as Executor of this
my Last Will and Testament. I hereby relieve my Executor from the necessity of posting security
in connection with his duties, as such, in any jurisdiction in which he maybe called upon to act
insofar as I am able by law to do so. In addition to the powers conferred by law, I;authorize my ; ~,
Executor, in his .absolute discretion, to retain in the form received, and to sell either at public or', '._-
private sale any real or personal property owned by me at the time of my death. :' _; ~ !`^.
TENTH. I have made, or may from time to time make, a written memazaridthz~% ~~ ~ I ~ ~+ =°'~'~
expressing my desire to give certain items of personal property to specific persons. I urge my
,~ -_~ ~i.J~.JIy YI i
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COMMONWEALTH OF PENNSYL VA11rlA
CO U_NTI' OF CUMBERLAND
:SS.
We, ~~9~~. F ~ ~'~ ~' ""`` ~ and ~ ~~I~~.ti..~--.~ ~`~(
the witnesses whose names are signed to the attached ox foreg~instrument, being duly
qualified according to law, do depose and say that we were present and saw Barry C. Jumper sign
and execute the instrument as his Last Will; that he signed willingly and that he executed as his
free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight
of the Testator signed the will as witnesses; and that to the best of our knowledge, the Testator
was at that time eighteen (1$) or more years of age, of sound mind and under no constraint or
undue influence.
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Sworn or affirmed to and
subscribed before me by
and
,,~ r ,witnesses,
.~f
this r--.~ da5 of , 2005.
( ~ t
1~lotary Public
~IQTARIA~ SEAl.
~~'NEE L. I~L~F~RA~; id~~7r Pu~fic
C:~~:~n;SEE; R~tc~, ~u~r!a~srf~r-r~ Caur~ty, PAS
Executor and beneficiaries to respect these wishes. Such a memorandum, if made, shall be
stored in conjunction with this Will.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and
Testament, consisting of two typewritten pages this ~ ~~~ day of ~C~~~` , 2005.
r~~~;~~ tom=
Signed, sealed published and declared by the above named Testator as and for his Last Will and
Testament, in the presence of us, who, at his request, in his sight ar_d presenv~ and ;n the sight
and presence of each other, have hereunto subscribed our names as witnesses.
.,,
~ ~~
COMMONWEALTH OF PE1~N.S'YLVANIA
. SS.
CO LINTY OF CUMBERLAND
I, Barry C. Jumper, Testator whose name is signed to the attached or foregoing uistrument,
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 fox the purposes therein expressed.
BARRY R
Sworn ox affirmed to and
acknowledged before me, by? ~~~
Barry C. J er this ~~l- ~ U' day
of ~- , 2005.
Notary Public
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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 TELEPHONE: (717)243-6222
JOHN B. LAMPI FACSIMILE: (717)243-6486
MICHAEL L. SOLOMON
GEORGE F. DOUGLAS, III
DEAN E. REYNOSA
REPLY TO CAMP HILL
THOMAS E. FLOWER
MARYLOU MATAS
July 10, 2008
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Cumberland County Register of Wills ~
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Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013-3387
Dear Ms. Strasbaugh:
Enclosed are two original copies of the Supplemental Inheritance Tax Returns (the
"Return") and the Supplemental Inventory for the Estate of Barry C. Jumper to be filed in your
office. A copy of both the Return and the Inventory are also included which are to be time-
stamped and returned to me in the enclosed self-addressed stamped envelope.
A check in the amount of $30.00 is included to pay for the filing fees and a check in the
amount of $5,873.53 is included to pay the additional inheritance tax due.
If you have any questions or comments, please call.
Very truly yours,
SAIDIS, FLOWER & LINDSAY
;~; f~
~Jo Ann Seker
Paralegal
~s
Enclosures
INVENTORY
REGISTER OF WILLS OF
COMMONWEALTH OF PENNSYLVANIA } SS
COUNTY OF Cumberland }
File Number 21-06-0578
Neil D. Shughart
Personal Representative(s) of the Estate of Barry C. Jumper
deceased, depose(s) and say(s). that the items appearing in the following inventory include all of the personal assets wherever
situate and all of the real estate In the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each
item of said inventory represents its fair value as of the date of the decedent's death, and that Decedent owned no real estate
outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory.
I verify that the statements made in this Inven- ~ ~ ~ S~
tory are true and correct. I understand that false state- -~
ments herein are made subject to the penalties of ~ Neil D. Shughart
18 Pa.C.S. § 4904 relating to unsworn falsification to
authorities.
Attorney -- (Name)
(Firm)
(Address)
(Telephone)
George F. Douglas III
Saidis, Flower 8 Lindsay
26 West High Street, Carlisle, PA 17013
(717) 243-6222
(Supreme Courf I.D. No.) 61886
DATE OF DEATH LAST RESIDENCE DECEDENTS SOC. SEC. NO.
30 Conrad Road
05/11/2006 Carlisle, PA 17013 _ 206-32-0583
FIGURES MUST BE TOTALED
Personal Propertv
Cash ...............................................................................................
Personal Property .........................................................................
Stocks/Listed .................................................................................
Stocks/Closely Held ......................................................................
Bonds .............................................................................................
Partnerships and Sole Proprietorships .....................................
Mortgages and Notes Receivable ...............................................
All Other Property .........................................................................
Total Personal Property .........................................
Total Real Property ................................................
Total Personal and Real Property .........................
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3~82.88
35,882.88
CUMBERLAND COUNTY, PENNSYLVANIA
35,882.88
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative include the value of each
item, but such figures should not be extended into the total of the Inventory. (See 20 Pa. C.S. § 3301(b))
Form RW l79 Rev. 10-132006
INVENTORY
REGISTER OF WILLS OF
CUMBERLAND COUNTY, PENNSYLVANIA
COMMONWEALTH OF PENNSYLVANIA } SS
COUNTY OF Cumberland }
File Number 21-06-0578
DATE OF DEATH I LAST RESIDENCE 30 Conrad Road I DECEDENTS SOC. SEC. NO.
05/11/2006 Carlisle, PA 17013 206-32-0583
Cash
Total Cash
35,607.88
275.00
35,882.88
Disbursement from The Estate of Ruth V. Jumper
Reimbursement for Funeral Expenses for the Ruth Jumper Estate
(Attach additional sheets if necessary) Total Personal Property and Real Estate 35,882.88
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