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Home My WebLink About09-24-08 15056051058 REV-1500 EX (06-05) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number INHERITANCE TAX RETURN Po eox zeosot Harrisburg, PA 17128-0601 21 07 0435 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 206-34-5674 03/29/2007 ' 11/07/1947 Decedent's Last Name Suffix Decedent's First Name MI Christiana Julius E ; (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Christiana ' Erin E Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 192-4s-4o51 REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~:. 1. Original Return ~ 2. Supplemental Return 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) 6. Decedent Died Testate C"- 7 7. Decedent Maintained a Living Trust 0__ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) '.. 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death ...J 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 _.. Heather D. Royer, Esq. - nj (717) 234-240 `~' ~~ c ~~ c=am -; `~ Firm Name (If Applicable) _ . ~ _ .--r f- _---- t~ ~ ~ ~~ _ _ ~, S USE ONET , REGISTER OF WtL1 Smigel,Anderson & Sacks r,~ 'L7 - =; i I -n iV ; :. .- : - First line of address _.? .E_-' , ; - :~ ~ -- _. 4431 N. Front St. , ~ , `=~ ?~' - ' Second line of address ;, pp .~ ~ ~ ~-' _ _ ( --I ,. Third Floor y' -~' ~ ~ ~ . . City or Post Office ~ ..DATE FILED State ZIP Code ~ __ __ _... _.. . Harrisburg PA 17110 Correspondent's a-mail address: hrOyer@SBSIIp.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. FaLING RETURN 400,15th St., New Cumberland, PA 17070 V SI URE OF PRE RER OT AN REPRESENT DATE 'ZZ RE S 4431 N. Front St., Third Flo risburg, PA 17110 PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 15056052059 REV-1500 EX Decedent's Name: ~U~IUS RECAPITULATION ~~~~~~~_ E Christiana Decedent's Social Security Number ..206-34-5674 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. ' 13,121.39 6. Jointly Owned Property (Schedule F) ~"~ Separate Billing Requested ..... .. 6. '' 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) C:~ Separate Billing Requested...... .. 7. 8. Total Gross Assets (total Lines 1-7) .................................. .. 8. 9. Funeral Expenses & Administrative Costs (Schedule H) ................... .. 9. 20,542.72 ', 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............... . 10. ' 22,919.49 11. Total Deductions (total Lines 9 & 10) .................................. . 11. 43,462.21 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. Net Value Subject to Tax (Line 12 minus Line 13) ....................... . 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 _ 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 O 15056052059 Side 2 15056052059 REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 07 :0435 DECEDENT'S NAME DECEDENTS SOCIAL SECURITY NUMBER Julius E Christiana 206-34-5674 STREET ADDRESS 400 15th Street CITY New Cumberland STATE PA ZIP 17070 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 3. InteresUPenalty if applicable D. Interest E. Penalty 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. (5B) 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 :....................................................................................... ... ^ Q 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? ..................................................................................................................... ... ^ ^x 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 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. §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)]. Asibling isdefined, 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) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCI~IEDt~ILE E CASH, BANK DEPOSITS, ~ MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Julius E. Christiana 21-07-0435 Include the proceeds of litigation and the dale the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. REV-1511 EX+ (12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Julius E. Christiana 21-07-0435 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t' Parthemore Funeral Home & Cremation Services, Inc. 8,665.00 2. Rolling Green Cemetery 3,585.00 s. Cemetery marker 636.00 a. Funeral luncheon 1,256.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representatve(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City .State Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) claimant Erin Christiana Street Address 400 15th Street city New Cumberland State PA .Zip 17070 Relationship of Claimant to Decedent SpOUSe 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees ~. Cumberland Law Journal -Advertisement s. The Sentinel -Advertisement s. Penn-Dot (vehicle registration) to. Filing Fees-PA Inheritance Tax Return and Inventory TOTAL (Also enter on line 9, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) Zip 2, 500.00 3,500.00 87.00 75.00 166.72 42.00 30.00 20, 542.72 REV-1512 EX+ (12-03) SCHEDULE 1 COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES, & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Julius E. Christiana Estate 21-07-0435 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH t PSECU -balance due on repossessed 2000 Toyota Sienna vehicle 3,655.50 2. Omnium Worldwide, Inc. for Bank One -#4118160312415345 2,519.53 3. Omnium Worldwide, Inc. for Bank One -#4417121027541674 8,623.92 4. PSECU Personal Service Loan 849.83 5. Bank of America -#4888930991599330 6,947.30 6. Car loan payment -March, 2007 on 2000 Toyota Sienna 274.98 7. Publishers Clearing House 48.43 TOTAL (Also enter on line 10, Recapitulation) S I 22,919.49 (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Julius E. Christiana 21-07-0435 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1- Erin E. Christiana, 40015th St., New Cumberland, PA 17070 Spouse Intestate Share 2~ Julie Marie Kenes, 3614 Golfview Dr., Mechanicsburg, PA 17050 Daughter S~aretate 3. Julius E. Christiana, III, 700 Nailor Dr., Apt. 301, Camp Hill, PA 17011 Son Intestate Share 4. Christopher Michael Christiana, 400 15th St., New Cumberland PA 17070 Son Intestate , Share 5- Sara Beatrice Christiana, 40015th St., New Cumberland, PA 17070 Daughter Intestate Share II ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 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 I S (If more space is needed, insert additional sheets of the same size) PSEC~ ESTATE OFJULIUS E CHRISTIANA 400 15TH ST NEW CUMBERLAND, PA 17070-1347 Dear JULIUS E CHRISTIANA: 01 /04/2008 Your repossessed vehicle has been sold. The total amount owed the Credit Union after the disposal of your vehicle is $3,655.50. Listed below is the breakdown of charges and proceeds realized on the sale: Balance as of last payment date Interest Charges: Repossession Fee Auction Fee Other Fee Late Fee Total Charges Less Credits: Insurance (collision) Sale of car Payment Total Credits Total Amount Due $7,252.42 $55.33 $347.75 $4,000.00 $3,655.50 This balance is payable immediately. Unless we receive payment in full by January 14, 2008 we may proceed with legal action. If you have any questions regarding this matter, you may contact me at (800) 237-7328. At the menu prompt, enter Option 6, then extension 3116. ' cer ly, ~ ~9 ~ ~.~ `Eve rcia count Advisor $334.00 $13.75 $4,000.00 Pennsylvania State Employees Credit Unton Main Address: 1 Credit Union Place Harrisburg PA 171 10 2990 717.234.8484 800 237.7328 9. _. ~ m Address P.O. Box 67013, ____~ _ __ _ _ ,___~._ .. _._ __._...._.. _ ___ Maonal Credit Union Administration. ~ Harrisburg PA 17106 7013 717 777.2100 (TDD) 800.472 1967 ~TDD) ! This credit union is federally insured by the Nati Equal Opportunity Lender www.psetu.tom PSEC~k May 17, 2007 Smigel, Anderson & Sacks Attorneys at l.aw 4431 North Front St Harrisburg, PA 171 10-! 709 Attn: Heather D Royer ~~~ i 05-2! -07 c Re: Julius E. Christiana, Deceased. Dear Ms. Royer: The account was opened on February 22, 1989. The Share accounts were held solely by Julius E. Christiana. The Loans were held individually by Julius E. Christiana. The following are the Date of Death Balances for Mr. Christiana's account with PSECU: Account Savings (S1 } Christmas (S3} Checking (S4) Date of Death Balances Interest 723.28 $ 2.71 32.10 $ 0.09 542.18 $ 0.98 Loans Personal Service Loan (L]) At1to Loan (L10) $ 849.83 $ 7,252.42 If yotl have any questions, please contact me at (717) 234-8484 or toll-free at (800) 237-7328, then press b, extension 3I20. Si cerely, ._ Q-x~~ o a n Myers Service Advisor PSECU Pennsylvania State Employees Credit Union Moin Address: 1 Credit Union Ploce, Horrisburg, PA 171 10-2990 717.234.8484 800.237.7328 . Mailing Address: P.O. Box 67013, Harrisburg, PA 17106.7013 71 7.777.2100 {TODI 800.472.1967 (TDD) Thls credit union rs lederally insured by the Not;onul Credit Union Adminislrotion. Equol Opportunity lender wWw.pS@CU.COm l