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Home My WebLink About10-16-08 (2)15056041147 -'~ REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX.280601 2 1 0 8 0 4 4 7 Harrisburg, PA 171213-06Q1 ~ RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 193 30 2094 O1 15 2008 06 06 1937 Decedent's Last Name Suffix Decedent's First Name MI DURICI SH VINCENT B (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name DURKISH Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW X^ 1. Original Return ^ 4. Limited Estate g Decedent Died Testate O (Attach Copy of Will) Suffix Spouse's First Name CAROL THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) ~ Decedent Maintained a Living Trust (Attach Copy of Trust) MI M ^ 3, Remainder Return (date of death prior to 12-13-82} 5. Federal Estate Tax Retum Required 0 8. Total Number of Safe Deposit Boxes 9. Litigation Proceeds Received 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 Number EDWARD P. SEEBER 717 533 3280,.., Firm Name (If Applicable) JAMES, SMITH, DIETTERICK & First line of address SUITE C-400, Second line of address City or Post Office MECHANICSBURG State ZIP Code PA 17055 ,, REGISTER OF,-Vf~.LS USE~(3(NLY ~ --- _ ~~ ~ ~; -- -.. i ~'., .. -: , ;i~ f` J DATE FILED c:U Correspondent'se-mail address: epS~jsdC.COm Under penalties of pery'ury, 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. \!-'~ - Edward P. Seeber J A SS Suite C-400, 555 Gettysburg Pike, Mechanicsburg, PA 17055 Side 1 L,~, 15056041147 15056041147 J 555 GETTYSBURG 3C Rouryd$idg~ Road, Mechanicsburg, PA 17055 SIGNAT.UR REPARE OTHER THAi~REPRESENTATIVE DATE J 15056042148 REV-1500 EX Decedent's Social Security Number oeoadanPs Name: Vincent B. D u r k i s h 19 3 3 0 2 0 9 4 RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 1 3 4, 5 2 3. 9 9 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. 3 , 8 0 9 . 1 6 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............. 6. 2 , 7 0 5 . 3 8 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ............. 7. 1, 3 8 7, 2 2 5. 4 7 g. Total Gross Assets (total Lines 1-7) ....................................................................... g. 1, 5 2 8, 2 6 4. 0 0 9. Funeral Expenses & Administrative Costs (Schedule H) .................... ..................... 9. 2 4 , 0 6 5.12 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .......... ...................... 10. 3 9 8 , 19 5 . 8 3 11 . Total Deductions (total Lines 9 & 10) ................................................ ...................... 11 • 4 2 2 , 2 6 0 . 9 5 12 • Net Value of Estate (Line 8 minus Line 11) ....................................... ...................... 12. 1 , 1 0 6 , 0 0 3 . 0 5 13. Charitable and Governmental BequestslSec 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. 1 , 1 0 6 , 0 0 3 0 5 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, of transfers under Sec. 9116 (ax1.2)x.0o 820, 284 .70 15. 16. Amount of Line 14 taxable at lineal rate X .045 2 8 5, 7 1 8. 3 5 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 0 . 0 0 18. 19. Tax Due .......................................................... .......................................................... . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 15056042148 0.00 12,857.33 0.00 0.00 12,857.33 15056042148 J REV-1500 EXPage 3 Decedent's Complete Address: File Number 21-08-0447 DECEDENT'S NAME V inCent B. Durkish STREET ADDRESS 70 4 East Robert Street CITY STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 1 2,857.33 2. Credits/Payments p~, Spousal Poverty Credit g, Prior Payments C. Discount 0.00 Total Credits (A + g + C) (2) 0.00 3. InteresUPenalty if applicable p, 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. (4) 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. (5) 1 2,857.33 A, Enter the interest on the tax due. (5A) g, Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) ~ 2 ~ $ 57 , 3 3 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 :.................................... 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? ....................................................................................................................... ^ 0 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? ...................................................................................................................... ~ ^ 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 j72 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-1503 EX-~(C~) gCHEDULE B STOCKS 8~ BONDS COI/MONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Durkish, Vincent B. 21-08-0447 All property Jointlyowned with right of survlvorahip must be dlacloaed on Schedule F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 3,078 shares of Allied Irish Banks, plc common stock - 43.705 134,523.99 valued per public listing TOTAL (Also enter on Line 2, Recapitulation) 134,523.99 (If more space is needed, additional pages of the same size) Copyright (c) 21J02 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Rev-1508 EX-~ (8~6) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COWIONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Durkish, Vincent B. 21-08-0447 Include the proceeds of litigation and the date the proceeds were received by the estate. All property )olntly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Commerce Bank Checking Account No. 510018203 -valued per letter dated 3/18108 3,287.80 2 Sovereign Bank Checking Account No. 0571110177 -valued per letter dated 3121/08 496.36 3 Sovereign Bank Checking Account No. 0574105482 -valued per letter dated 3/21108 25.00 TOTAL (Also enter on Line 5, Recapitulation) I 3,809.16 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev1509 EX-F fe~$) C0IMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF - (FILE NUMBER Durkish, Vincent B. 21-08-0447 Nan aeast was mods Jolnt within one year of the decedent's date of death, It must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Jeffrey V. Durkish B C. 17 Frost Lane Son Dillsburg, PA 17019 JOINTLY OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET o /o OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1 A Over 1 yr. Janus Venture held in Account No. 5 410 76 50 000% 2 705 38 1994269018 -valued per public listing , . . , . TOTAL (Also enter on Line 6, Recapitulation) I 2,705.38 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98) Rev1510 EX-F (~sl SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Durkish, Vincent B. 21-08-0447 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 DES RIPTI N OF PR PERTY INCLUDE NAME OF 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 1 Vanguard 500 Index Fund Admiral IRA No. 12,883.46 100.000 0.00 12,883.46 09788844026 -beneficiary is spouse; valued per letter dated 4/2/08 2 Vanguard Prime Money Market IRA No. 1,422.00 100.000 0.00 1,422.00 88022437259 -beneficiary is spouse; valued per letter dated 4/2/08 3 Covidien Ltd held by Vanguard Brokerage 116,969.90 100.000 0.00 116,969.90 Services Account No. 40V497786 -beneficiary is spouse; valued per public listing & letter dated 4/2/08 4 One-.half undivided interest in real estate located 172,611.70 100.000 0.00 172,611.70 at 424 Duke Street, East Pennsboro Township, Cumberland County, PA -titled in the Vincent B. Durkish Living Trust dated 11/3/1998 -valued per tax assessment * common level ratio (282,970 1.22 = 345,223.40/2) 5 Sovereign Bancorp Inc held by Vanguard 236,385.54 100.000 0.00 236,385.54 Brokerage Services Account No. 40V497786 - beneficiatry is spouse; valued per public listing 8~ letter dated 4/2/08 6 Tyco Electronics LTD held by Vanguard 88,241.60 100.000 0.00 88,241.60 Brokerage Services Account No. 40V497786 - beneficiary is spouse; valued per public listing 8~ letter dated 4/2/08 Total of Continuation Schedule ee attached page TOTAL (Also enter on Line 7, Recapitulation) 1,387,225.47 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev7570 EX-F (698) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COWIONWEALTH OF PENNSYLVANIA INHERITANCETAX RETURN continued RESIDENT DECEDENT ESTATE OF (FILE NUMBER Durkish, Vincent B. 21-08-0447 ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE NAME OF 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 7 5,281 shares of Tyco International Ltd. common 187,132.24 100.000 0.00 187,132.24 stock -titled in the Vincent B. Durkish Living Trust dated 11/3/1998 -valued per public listing 8 Tyco International LTD held by Vanguard 57,404.70 100.000 0.00 57,404.70 Brokerage Services Account No. 40V497786 - beneficiary is spouse; valued per public listing 8 letter dated 4/2/08 9 Vacant real estate located at Carroll Drive, 437,000.00 100.000 0.00 437,000.00 Carroll Township, York County, PA -titled in the Vincent B. Durkish LivingTrust dated 11/3/1998 - vatued per sales price when purchased by Decedent on 10/15/07 10 Vanguard Prime Money Market Account No. 77,029.50 100.000 0.00 77,029.50 88022437233 -beneficiary is spouse; valued per letter dated 4/2/08 11 Vanguard Prime Money Market Account No. 144.83 100.000 0.00 144.83 88022437233, accrued interest -beneficiary is spouse; valued per letter dated 4/2/08 TOTAL (Also enter on Line 7, Recapitulation) I 1,387,225.47 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV•1151 EX:+ (~~•99) GOMNONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Durkish, Vincent B. 21-08-0447 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER q. FUNERAL EXPENSES: See continuation schedule(s) attached 13,503.50 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. Attorney's Fees James, Smith, Dietterick 8~ Connelly, LLP 10,000.00 3. 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 298.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 263.62 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 24,065.12 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev1502 EX} (6-BE) SCHEDULE H-A FUNERAL. EXPENSES continued COMMONWEALTH OF PENNSYLVANIA NHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Durkish, Vincent B. 21-08-0447 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Rev-1502 EX'S ~~) SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS GOIMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continue RESIDENT DECEDENT ESTATE OF FILE NUMBER Durkish, Vincent B. 21-08-0447 Copyright (c) 202 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) Rev-1512 EX-~' (&8) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF - - (FILE NUMBER Durkish, Vincent B. 21-08-0447 Include unrelmbursed medical expenses. (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-7500 Schedule I (Rev. 6-98) REV-1513 EK+ (900) SCHEDULE J Ca11MNHERTA CE~AXRETURNANIA BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Durkish, Vincent B. 21-08-04 47 NUMBER NAME AND ADDRESS OF RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE PERSON(S) RECEIVING PROPERTY Do Not Llst Truste s (Words) ($$$) I~ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] 1 Carol M. Durkish Spouse Vanguard 590,481.53 3C Round Ridge Road accounts Mechanicsburg, PA 17055 2 Jeffrey V. Durkish Son Joint account 2,705.38 17 Frost Lane Dillsburg, PA 17019 3 Vincent B. Durkish Family Trust Trust Residue 512,816.14 3C Round Ridge Road Mechanicsburg, PA 17055 Total 1,106,003.05 Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropri ate, on Rev 1500 cove r sh eet II. 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 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) REV-1514 EX:+ (400) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN (Check Box 4 on Rev-1500 Cover Sheet) ESTATE OF I FILE NUMBER Durkish, Vincent B. 21-08-0447 Thls schedule Is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. ^ Will ®Intervivos Deed of Trust ^ Other .~~' . ~~ ~.. F~ .~, ~~ ,~°~"~ LIEF= ~STAT°~ ~NTEFt~S1' CAtCULA7'IQN~, . ~ I } `f ~~~<< I V/'~IVIC~J~ yr LIFE TENANT(S) DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS LIFE ESTATE IS PAYABLE Carol M. Durkish 12/22/1939 68 ®Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years 1. Value of fund from which life estate is payable 512,816.14 1. Actuarial factor per appropriate table .44812 Interest table rate - ^ 31R% ^ 6% ^ 10% ^ Variable Rabe 3. Value of life estate (Line 1 multiplied by Line 2) $ 229,803.17 .i' d ~ ~F'"~~'~ k~` ~`,. ~`~~~~~°,~ '`~_ ~~AI~NUIT1~`.~~TER~S~~,sCA~~;ULATtU~ ~~ `~ ~ ~ ; ~~ t' . . ~;: rvHmt(a~ yr ANNUITANTS DATE OF BIRTH NEAREST AGE AT DATE OF DEATH ~ ~rciw yr ~CHKJ HIVrvUI I T IJ PAYABLE ^ Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years 1. Value of fund from which annuity is payable 2. Check appropriate block below and enter corresponding (number) Frequency of payout-^ W~y(~ ^ gi.,,~y~~ ^ Semi~arlrrlualy(2) ^ ArmuaAy(1) 3. Amount of payout per period 4. Aggregate annual payment. Line 2 multiplied by Line 3 ^ MorNhly(12) ^ Quarberiy(4) ^ Otlier 5. Annuity Factor (see instructions) Interest table rate - ^ 3U2% ^ 6% ^ 10% ^ VarrableRabe 6. Adjustment Factor (see instructions) 7. Value of annuity - If using 3 1/2%, 6%, 10% or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 $ If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 0.00 NOTE; The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13, 15, 16, 17 and 18. Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule K (Rev. 6-98) Rev1151 EX (1-9T) (I) SCHEDULE O COMMONWEALTH OF PENNSYLVANIA ELECTION UNDER SEC. 9113(A) INHERITANCE TAX RETURN SPOUSAL DISTRIBUTIONS RESIDENT DECEDENT ESTATE OF FILE NUMBER Durkish, Vincent B. 21-08-0447 Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance 8~ Estate Tax Act. If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Vincent B. Durkish Family Trust Trust (marital, residual A, B, By-pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirements of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule O, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule O, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule O, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. Part A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113 (A) trust or similar arrangement. DESCRIPTION See continuation schedule(s) attached VALUE Part A Total 379,482.99 Part B: Enter the description and value of all interests included in Part A for which the Section 9113 (A) election to tax is be g made. DESCRIPTION See continuation schedule(s) attached VALUE Part B Total 379,482.99 (It more space is needed, insert additional sheets of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule O (Rev. 6-98) Rev-1502 EX-- (OA8) COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULE O ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) Part A. All Property continued ESTATE OF (FILE NUMBER Durkish, Vincent B. 21-08-0447 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule O-A (Rev. 6-98) Rev1502 EX{ ~~) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE O ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) Part B. Election Is Made continued ESTATE OF (FILE NUMBER Durkish, Vincent B. 21-08-0447 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule O-B (Rev. 6-98)