Loading...
HomeMy WebLinkAbout04-0351JOHN E. SLIKE ROBERT C. SAIDIS GEOFFREY S. SHUFF JAMES D. FLOWER, JR. CAROL J. LINDSAY MATTHEW J. ESHELMAN KIRK S. SOHONAGE THOMAS E. FLOWER LINDSAY GINGRICH MACLAY JACLYN SMITH SAIDIS, SHUFF, FLOWER & LINDSAY A PROFESSIONAL CORPORATION 2109 MARKET STREET CAMP HILL, PENNSYLVANIA 17011 TELEPHONE: (717) 737-3405 - FACSIMILE: (717) 737-3407 EMAIL: attorney@ssfl-law.com April 9, 2004 OF COUNSEL ALBERT H. MASLAND CARLISLE OFFICE: 26 WEST HIGH STREET CARLISLE, PA 17013 TELEPHONE: (717)243-6222 FACSIMILE: (717)243-6486 REP~Y TO CAMP HILL Register of Wills Cumberland County Courthouse Carlisle, PA 17011 Re: The Estate of Clark K. Stecher, Sr. Dear Ladies: Enclosed please find an Inheritance Tax Return and check for the filing fee for the above estate. Also enclosed is an Estate Information Sheet. The only asset in the estate was a bank account with a small balance and so the Will was not offered for probate. Please return a time-stamped copy of the return to our office in the envelope provided. Very truly yours, SAI~IS, SHUFF, FLOWER & LINDSAY .' ~fi/el~'~ L. ~il~ling, Estate maralegal ./ /sly Enclosures REV-1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 NHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER COUNTY CODE YEAR NUMBER D DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER E c 321-14-5349 E D E N T cAPB .pRL ~plO ~RAC ~TK "-ES C Stecher Sr. Clark K. DATE OF DEATH (MM-OD-YEAR) I DATE OF BIRTH (MM-OD-YEAR) 1I~'~/~03 I 08/02/1918 (IF APPUCABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) R E C A P I T U L A T I O N O M T I O N REGISTER OF WILLS SOCIAL SECURITY NUMBER  1. OdginalRetum ~ 247! 4. Limited Estate . 6. Decedent Died Testate (Attach copy of Will) Litigation Proceeds Receivedr'~ 10. death between 12-31-91 and 1-1-95) Supplemental Return ~ 3. f h . ~la[;)~r~§~ Compromise (date of death after 12-12- 5. Beqeitedt Maintained a Living Trust 8. (~3'Jaasopy of Trust) Spousal Poverty Credit [--"--] 11. Remainder Return (d~ pn Federal Estate Tax Return Total Number of Safe Depo Election to tax under Sec. 9 (Attach ScL O) NAME Robert C. Saidis FIRM NAME (If Applicabre) Saidis, Shuff, Flower & Lindsay TELEPHONE NUMBER 717./737-3405 1Real Estate (Schedule A) 2Stocks and Bonds (Schedule B) 3Closely Held Corporation, Partnership or Sole-Proprietorship 4Mortgages & Notes Receivable (Schedule D) 5Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6Jointly Owned Property (Schedule F) E~eparate Billing Requested 7Jnter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) &Total Gross Assets (total Lines 1-7) 9Funeral Expenses & Administrative Costs (Schedule H) 10;)ebts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11Total Deductions (total Lines 9 & 10) 1;alet Value of Estate (Line 8 minus Line 11) COMPLETE MAILING ADDRESS 2109 Market St. Camp Hill, PA 17011 (1) (3) (4) (S) (6) (7) (9) Nb~e NOne None None 1,189.86 None None E ONLY ? '~:~ · 2,419.20 (10) 13Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) l~let Value Subject to Tax (Line 12 minus Line 13) None (8) 1,189.86 (11) 2,419.20 (12) (1,229.34) (13) (14) (1,229.34) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 150,mount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) X 160,mount of Line 14 taxable at lineal rate (1,229.34) X 17Amount of Line 14 taxable at sibling rate X 180,mount of Line 14 taxable at collateral rate X l~'ax Due .12 .15 .o 0 .0 45 (15) 0.00 (16) 0.00 (17) 0.00 (18) 0.00 (19) O. O0 Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV- 1500 EX (Rev. 6-00) Decedent's Complete Address: STRb~ADDRESS 215 Garrett Lane CITY Camp Hill STATE Tax Payments and Credits: 1.Tax Due (Page 1 Line 19) 2Credits/Payments A. Spousal Poverty Credit B, Prior Payments C, Discount z,P I PA 17011 Total Credits ( A + B + C ) (1) 0.00 (2) 0. O0 3Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 0.00 4If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT, Check box on Page 1 Line 20 to request a refund (4) 0.00 51f Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (S) 0.00 A. Enter the interest on the tax due. (SA) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SE) O. 00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ......................... F'] ~ 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? ................... 2If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................ ~ F-~ 3Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ~ F'~ 4Did 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, 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 m~e, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. S~.IG,.~ATU. R~OFP~RSON~FO. RFI~.NGRETURN Carol L. Stecher C.C~/%V~[,J~4~~/~.' 215 Garrett Lane ~r '' ~,,'. ;- ......................... SIGNATUREO~'~P.~EPARER~OTHERTHAN REPRESENTATIVE Saidis, Shuff, Flower & Lindsay -- -- /'~/./ 2109 Market St. ,'///2 / , 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 3°/° [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 0% [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 0% [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 4.5%, except as noted in 72 P.S. 9116(1.2} [72 P.S. 9118(a)(t)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [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. Copyright (c) 2000 form software only The Lackner Group, Inc. Form ~EV- 1~00 EX (Rev. 6-00) REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Clark K. Stecher Sr. SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY SS# 321-14-5349 11/05/2003 FILE NUMBER Include the proceeds of litigation and the date theproceeds were received by the estate. All property jointly-owned with the right of survivorshll~ must be disclosed on Schedule F. ITEM NUMBER 2 DESCRIPTION AmeriChoice FCU, checking acct. #16015-11 Keystone HealthPlan Central, refund TOTAL (Aisc enter 0n line 5, Reca VALUE AT DATE Of DEATH 1,095.86 94.00 $ 1,189.86 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97) REV-1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Clark K. Stecher Sr. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS SS# 321-14-5349 11/05/2003 Debts of decedent must be reported on Schedule I. ITEM NUMBER 5. 6. 7. :PENSES: David M. Myers Funeral Home DESCRIPTION ~DMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City Year(s) Commission Paid: State Zip Attorney's Fees Saidis, Shuff, Flower & Lindsay Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address city Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs filing fee for tax return State Zip (If more space is needed, insert additional sheets of the same size) FILE NUMBER Copyright (c) 1996 form software only CPSystems, Inc. AMOUNT 2,109.20 300.00 10.00 TOTAL (Also enter on line 9, Recapitulation) $ Form REV-1511 EX (Rev. 1-97) 2,419.20 · REV-1513 EX + (9-00) J I I SCHEDULE J I COMMONWEALTH OF PENNSYLVAN A I BENEFICIArlI1=.~ INHERITANCE TAX RETURN I ......... ESTATE OF Ciark K. Stecher Sr. SS¢/ 321-i4-5349 ii/05/2003 FILENUMBER NUMBEF NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY $ I HIBUTIONS [include outdght spousal distributions, and transfers under Sec. 9116(a)(1.2)] Carol L. Stecher 215 Garrett Lane Camp Hill, PA 17011 Clark Kipp Stecher, Jr. 1045 Country Club Road Camp Hill, PA 17011 II. RELATIONSHIP TO DECEDENT Do Not List Trustee(s) daughter son ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU qON-TAXABLE DISTRIBUTIONS: ~.. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE AMOUNTORSHARE OF ESTATE ;. 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) 1/2 of estate 1/2 of estate AS APPROPRIAT , ON REV 1500 COVER SHEET $ 0.00 Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00) November x7, 2oo3 Robert C. Saidis, Esq. 26 W. High Street Carlisle, Pa. x7o~3 RE: Clark K. Stecher - Martha Stecher - Account 16015 Account 23767 The accounts for Clark K. Stecher are as follows: Account Type Balances as of n/x7/o3 x6o~5-oI Share Savings ~(I6OI5-II Checking 16015-60 Certificate I6ox5~25 Personal Line of Credit ~6o~5-5o Home Equity Line $ 276.26 $ bo95.86 $ 6,789.92 $ 8,6o8.49 $45,839.29 Ownership Joint with Martha Sole owner Joint with Martha Sole owner Sole owner The accounts for Martha Stecher are as follows: Account Type Balances as of n/x7/o3 23767-ox Share Savings $ 832.I5 23767-& Certificate of Deposit $3o,585.87 · Please call me if you need any additional information. Sincerely, Ownership Joint with Clark Sole owner Diane Markley Assistant Vice President Operations REV-346 EX (8-92) PA DEPARTMENT OF REVENUE ESTATE INFORMATION SHEET FOR REGISTER'S OFFICE USE ONLY County Code Year File Number DECEDENT INFORMATIOI~ter data as it will appear on all documents submitted to the department. Name (Last, First, Middle) Stecher, Clark Ko ~ Sr. Dare,Death Date of Birth Decedent's Social Security Number 321-14- 5349/ 11/16/2003 TYPE FILINGEnter mark (X) to indicate the nature of the return to be filed with the department. 02/28/1919 [~robate Return [~t Assets Only Est~[~ax Only Litigatio~l:~rposes ~,~/ / t;,.~£~.._./ (No Othbr-Rssets) LETTERS GRANTEEhter mark (X) to indicate the nature of the proceedings at the Register of Wills Office. (Attach additional sheets if explanation is necessary.) r ']l'estamentary ~'~inistration \No I~rs' ~ Other (l~'~e Explain) / ATTORNEY/CORRESPONDE~er all data concernin9 the attorney"orothe~individual to receive all tax information and INFORMATION: correspondence. : I.D.# nber 717/737- 3405 Name (Last, First, Middle), Street Address, City, State, and Zip Code Supreme Cou~ Robert C. Saidis Saidis, Shuff, Flower & Lindsay TelephoneNu 2109 Market St. Camp Hill, PA 17011 PERSONAL REPRESENTATI]E~er all data concerning the personal representative(s) of the estate authorized by the Register INFORMATION: of Wills. Executor/Administrator Name (Last, First, Middle), Street Address, City, State, and Zip Code Clark Kipp Stecher, Jr. I 1045 County Club Rd. ICamp Hill, PA 17011 Secial Secudt Number TelophonoNub~er 208-42-3238 ! 717/761-8808 Co-Executor/Administrator Name (Last, Rrst, Middle), Street Addr~s, City, State, and Zip Code Carol L. Stecher I 215 Garrett Lane ICamp Hill, PA 17011 Social Secudtt Number ! 210-40-1764 Telephone Number I 717/761-5246 Co-Executor/Administrator ',lame (Last, First, Social Secudtl Telephone Nu~ Number ~ber Middle), Street Address, City, State, and Zip Code Prepared By Robert C. Copyright (c) 1996 form software only Center Piece Software, Inc. Form 346 (Rev. 8-92) BUREAU OF ZNDTVZDUAL TAXES TNHERZTANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17118-0601 CONNONWEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLO#ANCE OF DEDUCTZONS AND ASSESSHENT OF TAX REV-1E;~i? EX ~FP (01-05) . DATE 05-$1-2004 ESTATE OF STECHER SR DATE OF DEATH 11-05-2005 FILE NUHBER 21 04-0551 ROBERT C SAZDZS '04 [vi/iT ~ P ~ '~2 COUNTY CUMBERLAND SAIDIS ETAL ACN 101 2109 MARKET ST CAMP HILL PA CLARK K HAKE CHECK PAYABLE AND REMIT PAYNENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTZONS AND ASSESSNENT OF TAX ESTATE OF STECHER SR CLARK K FILE NO. 21 04-0551 ACN 101 DATE 05-$1-200~I TAX RETURN #AS: (X) ACCEPTED AS FILED ( ) CHANOED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERS=. APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~e (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Znterest (Schedule C) (3) ~. Nortgages/Notes Receivable (Schedule D) (~) $. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTXONS AND EXENPTZONS: 9. Funeral Expanses/Adm. Costs/Hisc. Expenses (Schedule H) (9) 10. Dobts/Nortgage Liabilities/Liens (Schedule I) (10) 11. Total Deductions 1~189.86 .00 .00 NOTE: To insure proper .00 credit to your account, .00 submit the upper portion .00 of this form with your tax payment. .0O (8) 2,419.20 12. 13. NOTE: ASSESSHENT OF TAX: 15. Amount of L/ne 1~ at Spousal rate 16. Amount of Line lI taxable at Lineal/Class A rate 17. Aeount of Line 1~ at Sibling rata 18. Amount of Line 1~ taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDXTS: PAYH~N[ RFC~/PT DISCOUNT (+J DATE .00 (11) Not Value of Tax Return (12) Charitable/Ooverneental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Net Value of Estate Sub~ect to Tax (1~) If an assessment ~as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 reflect figures that lnclude the total of ALL returns assessed to date. INTEREST/PEN PAID (-) (15) .00 x O0 = (16) .00 x 045 = (17) . O0 x 12 = (18) . O0 x 15 = (19); AHOUNT PAID NUHBER IF PA/D AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADD/T/ONAL INTEREST. 1,189.86 1,ZZ9.$4- .00 1,229.$4- .00 .00 .00 .00 .00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE · °°I .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT XS RE~UZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.) RESERVATION= Estates of decadents dying on or before December 1Z, 19BI -- if any futura interest in the estate is transferred in possession er enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class D (collateral) rate on any such futura interest. To fulfill the requirements of Section ZI~O of the Inheritance and Estate Tax Act, Act 15 of ZOO0. (71 P.S. Section 9l~0). PAYNENT: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check ar money order payable to: REGISTER OF HILLS, AGENT REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-I3IS). Applications ara availabIe at the Office of the Raglstar of Hills, any of the 13 Revenue District Offices, or by calling the special Z~-hour answering service for forms ordering: 1-800-561-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-qq?-SOZO (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount ar interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZI, Harrisburg, PA ITIZD-IOZI, DR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. PURPOSE OF NOTICE: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Factual errors discovered on this assessment should ba addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviae Unit, Dept. Z80601, Harrisburg, PA 17118-0601 Phone (717) 787-650S. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the dacadent's death, a five percent (SI) discount of tho tax paid is allowed. The 1SX tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. [nterest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the data of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6X) percent per annum caIcuIated at a daily rate of .00016q. A11 taxes which became delinquent on and after January 1, 1982 wi1! bear interest at a rate which will vary from calendar year to calendar year with that rata announced by the PA Department of Revenue. The applicable interest rates for 1981 through ZO0~ ara: Interest Daily Interest Daily Interest Daily Year Rata Factor Year Rate Factor Year Rate Factor ~ ZOZ ~ ~8-1991 Ill .00030X ~ 9Z .O00Zq7 1983 162 .000458 1992 9Z .O00Zq7 gooz 62 .00016~ 198q 1IX .O0030X 1993-199~ 71 .O00lQZ ZOO3 5Z .000137 1985 13Z .000356 1995-1998 92 .0002¢7 ZO0¢ qZ .000110 1986 lOX .OOOZ7q 1999 7X .000192 1987 IOZ .O00Z7~ ZOO0 7Z .00019Z --Interest is calculated as folloes: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (l~) days beyond the date of the assessment. If payment is made after the interest computation data sheen on the Notice, additional interest must bm calculated.