The URL can be used to link to this page

Home My WebLink About08-05-08 (2)~ ^~ ^I I ^^ REV-1500 EX (06-OS) OFFICIAL USE ONLY PA Departmentof Revenue County Code Vear File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 08 00565 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 168 48 3979 05 07 2008 06 09 1933 Decedent's Last Name Suffix Decedent's Frst Name MI Freistak George R (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Frst Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~ 1. Original Return O 2. Supplemental Return D 3. Remainder Return (date of death priorto 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of D 5. Federal Estate Tax Return Required death after 12-12-82) O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received D 10. Spousal Poverty Credit (date of death O 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 Number Stephanie Kleinfelter, Esq. 717 901 7786 Furl Name (If Applicable) Keefer Wood Allen & Rahal, LLP Frst line of address 635 N. 12th Street, Suite 400 Second line of address City or Post Office Lemoyne Correspondent's a-mail address: Sklelnfelter@keeferwOOd.COm REGISTER OF WILLS USE ONLY ~ ~ _ r ~ cn :~ _r ; ;~. --- ~-~ 47 r z ~. y j C~2 tia~~~~i~D -~ -. Ii -, i; _~ . =C7 :_ °i ;~ „ "sue= ~ W 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, correctand complete. Declaration of the preparer other than personal representative is based on all information of which preparer has any knowledge. SIGNATUREO~P~! "P~IBLE'~NGRETURN ~/DAT/E ~/ Pt'/ O /I /1.~6~ ADDRESS Richard T. Freistak 601 Harding Streeet, New Cumberland, PA 17070 DA las` ~ ADDR s phanie Keinfel r, sq. 635 N. 12 Street, Suite 40 ,Lemoyne, PA 17043 PLEASE USE ORIGINAL FORM ONLY State ZIP Code PA 17043 Side 1 I ^ ^^ ^I I ^^ I ^ ^^ ^I I ^^ J Rev-1500 EX ^ ^^ ^^I ^^ Decedent's Name: George R. Freistak 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. a. Mortgages & Notes Receivable (Schedule D) ........................... 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ......... 5. 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ...... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested • • • ... 7. 8. Total Gross Assets (total Lines 1-7) ................................ g. 9. Funeral Expenses & Administrative Costs (Schedule H) .................... g, 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 1:5. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 0.00 15. 1~5. Amount of Line 14 taxable 0 00 at lineal rate X .045 . 16 1'7. Amount of Line 14 taxable 263 787 07 t ibli X , . a s ng rate .12 17 113. Amount of Line 14 taxable 175 858 04 . at collateral rate X .15 ~ 18, 19. TAX DUE .................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Decedent's Social Security Number 168 48 3979 0.00 297,683.78 0.00 0.00 177,680.97 0.00 0.00 475,364.75 35,168.64 551.00 35,719.64 439,645.11 0.00 439,645.11 0.00 0.00 31,654.45 26,378.71 58,033.16 O Side 2 L I ^ ^^ ^^I ^^ I ^ ^^ ^^I ^^ Rev-1500 EX Page 3 Decedent's Complete Address: Fle Number 21 08 00565 DECEDENTS NAME Geor a R. Freistak DECEDENTS SOCIAL SECURITY NUMBER 168-48-3979 STREET ADDRESS 601 Hardin Street CITY New Cumberland STATE PA ZIP 17070 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 58,033.16 2. Credits/Payments A. Spousal Poverty Credit 0.00 B. Prior Payments 54,978.87 C. Discount 3,054.29 Total Credits (A + B + C) (2) 58,033.16 3. Interest/Penalty if applicable D. Interest 0.00 E. Penalty 0.00 Total Interest/Penalty (D + E) (3) 0.00 4. If Llne 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) 0.00 A. h_nter the interest on the tax due. (5A) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (56) 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 : ......................... . .. . . . . . . b. retain the right to designate who shall use the property transferred or its income; • • • • • • • • . • . • . Q 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? ............. • ............. • .. • .. ... Q 3. Did decedent own an "in trust fog" or payable upon death bank account or security at his or her death? Q 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. 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. Sect. 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. Sect. 9116(a)(1.1)(ii)]. The statue 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. Sect. 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. Sect. 9116(1.2) [72 P.S. Sect. 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. Sect. 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 -1503 EX+(6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INH ERITANCE TAX RETU RN RESIDENTDECEDENT ESTATE OF FILE NUMBER George R. Freistak 21 08 00565 _ All property jointly-owned with right of survi ITEM NUMBER DESCRIPTION 1 300 Shares Cisco Systems Inc. 2 1,800 Shares General Electric Company 3 300 Shares Pfizer Incorporated 4 1,005.625 Shares T Rowe Price Equity 5 4,309.602 Shares Vanguard Wellington Fund 6 1,827.325 Shares Fidelity Puritan Fund 7 978.454 Shares Oakmark Equity Income Fund must be disclosed on Schedule F. VALUE AT DATE OF DEATH 7,897.50 59,040.00 6,027.00 26,186.55 138,036.55 33,275.59 27,220.59 TOTAL (Also enter on line 2, Recapitulation) I 297,683.78 (If more space is needed, insert additional sheets of the same size) REV-'1508 EX+(8-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. tNHERITANCETAXRETURN PERSONAL PROPERTY RESIDENTDECEDENT ESTATE OF FILE NUMBER George R. Freistak 21 08 00565 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Scheduel F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Charles Schwab Acct 6193-8709 69,421.55 Cash In Account 2 Charles Schwab Account No. 3455-6000 54,707.82 Cash 3 PNC Bank, N.A. 31,517.28 Checking Account No. 51-4026-4916 4 PNC Bank, N.A. 21,813.72 Money Market Account 51-3021-1853 5 ~ Highmark Freedom Blue - Premium Refund ~ 120.60 6 Pennsylvania Treasury Department 100.00 Recovery Of Unclaimed Property Uncashed Revenue Refund Check TOTAL (Also enter on line 5, Recapitulation) I 177,680.97 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+(10-OB) COMMONWEALTH OF PENNSYLVANIA INH ERITANCE TAX RETURN RESIDENTDECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER George R. Freistak _ 21 08 00565 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Stone & Murray Funeral Home 7,508.00 B. 2. 3. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Richard T. Freistak Street Address 601 Harding Street City New Cumberland State PA Z;p 17070 Year(s) Commission Paid: 2008 Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees ;;. Accountant's Fees Ei. Tax Return Preparel's Fees See schedule attached TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) 17,300.00 9,500.00 410.00 450.64 35,168.64 Page 2 Estate of: George R. Freistak 21 08 00565 Schedule H, Part B -Administrative Costs Miscellaneous Expenses Item Number Description Amount 7 _ Cumberland County Register of Wills 75.00 - Renunciations $10.00 - Short Certificates $20.00 - JCP Fee $10.00 - Automation Fee $ 5.00 - Filing Fees PA Inheritance Tax Return & Inventory $30.00 8 The Sentinel -Legal Advertisement 150.64 9 The Cumberland Law Journal -Legal Advertisement 75.00 10 Register of Wills 50.00 Filing Fees: PA Inheritance Tax Return and Inventory $30.00 Family Settlement Agreement $20.00 11 Keefer Wood Allen & Rahal, LLP 100.00 Miscellaneous Disbursements Postage, Copies, Telephone, Etc. TOTAL. (Carry forward to main schedule) ...... 450.64 REV-"1512 EX+(12-03) SCHEDULE I COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCETAXRETURN MORTGAGE LIABILITIES & LIENS RESIDENTDECEDENT ~ ESTATE OF FILE NUMBER George R. Freistak 21 08 00565 Report debts incurred by decedent prior to death which remained unpaid as of date of death, including unreimbursed medical expenses. (If more space is needed, insert additional sheets of the same size) REV- 1513 EX+(g-00) SCHEDULE J CDM NOHERTANCEDTAXRETURNANIA BENEFICIARIES RESIDENTDECEDENT ESTATE OF FILE NUMBER George R. Freistak 21 08 00565 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBE NAME AND ADDRESS OF PERSONS RECEIVING PROPERTY Do Not List Trustees OF ESTATE z TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] Richard T. Freistak Brother 87,929.03 601 Harding Streeet New Cumberland, PA 17070 Alfred P. Freistak Brother 87,929.02 601 Harding Street New Cumberland, PA 17070 Frank J. Freistak Brother 87,929.02 515 Park Avenue New Cumberland, PA 17070 Dennis Freistak Nephew 87,929.02 1001 W. Foxcroft Drive Camp Hill, PA Ronald L. Trepanier Nephew 87,929.02 1300 Doral Road San Angelo, TX 76904-9323 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 TH ROUG H 18, AS APPROPRIATE, ON REV-1500 COVER SH EET TI NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS 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 (If more space is needed, insert additional sheets of the same size)