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Home My WebLink About11-20-08J 1505607120 L1~.I~OPY REV-1500 EX (06-05) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes Po Box.28oso~ county code rear File Number INHERITANCE TAX RETURN Harrisburg, PA 1712&-0601 RESIDENT DECEDENT 2 1 0 8 0 6 0 2 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 356 16 5308 05 23 2 008 08 25 1926 Decedent's Last Name Suffix Decedent's First Name MI FISHER JOE H (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI FISHER NANCY C Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW X^ 1. Original Return ^ 4. Limited Estate 8, Decedent Died Testate (Attach Copy of Will) ^ 9. Litigation Proceeds Received ,.,.wrvnv~n~ - mW JC{.1IVnl MUCiI Name EDWARD P. SEEBER Firm Name (If Applicable) ^ 2. Supplemental Return ^ qa, Future Interest Compromise (date of death after 12-12.82) ~, Decedent Maintained a Living Trust (Attach Copy of Trust) ^ 10' between 12-31 81Ca dit fdat S,f death JAMES, SMITH, DIETTERICK & CONNELLY, L First line of address SUITE C-400, 555 GETTYSBURG PIKE Second line of address City or Post Office MECHANICSBURG _~ G"} ~ _%~-,`-. T _~ ^rl .~ ~~ 28 -,.-t~ ,__..-. ~S US~ONLI~_~:~ _ .~ q _ .. -'- ~ r~ I ~ -<._, _ ;~ fV - "., t0 State ZIP Code ~ DATE FILED PA 17055 Correspondent's a-mail address: e p s ~1 S d C. C O m , 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 oar than the personal representative is based on all information of which preparer has any knowledge. SIG. RE OF PERSON RESPONSI9LE Fnlx cu wr ~ ~ /Ff /`~ / „~„1 ~~ Scott H Fisher ADDRESS ~- r 206 Fa Road, New Cumberland, PA 17070 RER OTHER THAN REPRESENTATIVE Edward P. Seeber i~/~~/t~ DATE i~ / < Suite C-400, 555 Gettysburg Pike, Mechanicsburg, PA 17055 Side 1 ^ 3. Remainder Retum (date of death prior to 12-13-82) ^ 5. Federal Estate Tax Retum Required 0 8. Total Number of Safe Deposit Boxes ^ 11. Election to tax under Sec. 9113(A) (Attach Sch. O) Daytime Te 717 5 L 1505607120 1505607120 PA Inheritance Tax Return Signature of Additional Fiduciaries ESTATE OF FILE NUMBER Fisher, Joe H. 21-08-0602 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, _......,.,~ Signature #2 Name Address1 Address2 City, State, Zip Date Nancy J. Fisher 867 N 22nd Stre --7 Richmond, VA 23223 l1~ la~~g J 1505607220 REV-1500 EX Decedents Name: Joe H. Fisher Decedent's Social Security Number 3 5 6 16 5 3 0 8 RECAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 6 4 , 6 9 2.15 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D) .......................................................... 4. 5• Cash, Bank Deposits 8~ Miscellaneous Personal Property (Schedule E) ................ 5. 9 , 9 16.7 7 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ............. 7, 4 0 0 , 19 5 . 8 1 8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 4 7 4, 8 0 4. 7 3 9. Funeral Expenses & Administrative Costs (Schedule H) ......................................... 9. 1 4 , 8 9 7 . 5 2 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9 & 10) ......:........................................:...................... 11 • 1 4 , 8 9 7 . 5 2 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 4 5 9 ,, 9 0 7 2 1 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................................................. ~ 14. Net Value Subject to Tax (Line 12 minus Line 13) . ................................................ 14. 4 5 9 , 9 0 7 . 2 1 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2)X.oo 459, 907.21 15• 0.00 16. Amount of Line 14 taxable at lineal rate X .045 0. 0 0 16• 0. 0 0 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17• 0. 0 0 18. Amount of Line 14 taxable aYcollateral rate X .15 0. 0 0 18• 0. 0 0 19. Tax Due ..................................................... ...... 19. 0 . 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 1505607220 1505607220 J REV-1500 EX Page 3 File Number 21-08-0602 Decedent's Complete Address: DECEDENT'S NAME Joe H. Fisher STREET ADDRESS 520 St. Johns Drive CITY STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable D. Interest E. Penalty' 0.00 Total Credits (A + B + C) (1) 0.00 (2) 0.00 Total InterestlPenalty (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. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (3) (4) (5) 0.00 (5A) (56) 0 . Q 0 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 :.................................... ~ a c. retain a reversionary interest; or ...........................................:...................................................................... x 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? ......................... ^ ^ .............................................................................................. x 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 stepparentof 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 p2 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+ (8-A5) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Fisher, Joe H. FILE NUMBER 21-08-0602 All property Jointly-owned with rtght of survivarshlp must be disclosed on Schedule F. ITEM CUSIP NUMBER NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 200 shares of BAC Capital Trust X Corp Junior 22.67 4 534 00 Subordindated held by Wachovia Securities Account , . No. 2766-2966 -valued per statement 2 200 shares of BAC Capital Trust XII held by Wachovia 24.12 4 824 00 Securities Account No. 2766-2966 -valued per , . statement 3 200 shares of Citigroup Capital XVI Enhanced Trust 21.73 4 346 00 held by Wachovia Securities Account No. 2766-2966 - , . valued per statement 4 200 shares of Fifth Third Capital Trust V held by 22.1 4 420 00 Wachovia Securities Account No. 2766-2966 -valued . per statement 5 200 shares of Ford Motor Credit Company LLC held by 17 Wachovia Securities Account No. 2766-2966 -valued 3,400.00 per statement ti 200 shares of Kinder Morgan Energy Partners Unit Int 59.18 11 836 00 LP held by Wachovia Securities Account No. , . 2766-2966 -valued per statement 8~ public listing 7 5,000 shares of Lehman Brothers Holdings Inc held by .82943 4 147 15 Wachovia Securities Account No. 2766-2966 -valued , . per statement 8 200 shares of Prudential PLC Perpetual Subordinated 23 21 Capital SEC held by Wachovia Securities Account No. . 4,642.00 2766-2966 -valued per statement Total of Continuation Schedule See attached page TOTAL (Also enter on Line 2, Recapitulation) 64,692.15 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Ina Form PA-1500 Schedule B (Rev. 6-98) Rev-1503 EX+ (8.98) COMMONWEALTH OF PENNSYLVANIA INHERRANCE TA%RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS continued ESTATE OF Fisher, Joe H. FILE NUMBER 21-08-0602 ITEM NUMBER CUSIP NUMBER. DESCRIPTION UNIT VALUE 9 200 shares of Public Storage Series D Cummulative 20.68 held by Wachovia Securities Account No. 2766-2966 - valued per statement 10 200 shares of Royal Bank of .Scotland Group PLC Ser 21.7 M held by Wachovia Securities Account No. 27662966 - valued per statement 11 200 shares of Thornsburg Mortgage Inc .held by .715 Wachovia Securities Account No. 2766-2966 -valued per statement 8~ public listing 12 400 shares of USB Capital VIII Trust Securities held by 23.14 Wachovia Securities Account No. 2766-2966 -valued per statement 13 200 shares of Wells Fargo Capital XI Enhanced Trust 23.34 held by Wachovia Securities Account No. 2766-2966 - valued per statement TOTAL (Also enter on Line 2, Recapitulation) VALUE AT DATE OF DEATH 4,136.00 4,340.00 143.00 9,256.00 4,668.00 64,692.15 ~opyngnt (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Rsv1508 EX+ (8.88) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Fisher, Joe H. FILE NUMBER 21_nR_nan~ Include the proceeds of litigation and the date the proceeds were received'by the estate. All properly Jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 Bank of America Savings Account No. "4837 -valued per bank letter dated 9/16/08 2 Bank of America Savings Account No. *4837, accrued interest -valued per bank letter dated 9/16/08 3 Cash held by Wachovia Securities Account No. 2766-2966 -valued per statement VALUE AT DATE OF DEATH 9,909.23 2.57 4.97 TOTAL (Also enter on Line 5, Recapitulation) I 9 916 77 (If more space Is needed, addlUonal pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1510 EX+ (8-96) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Fisher, Joe H. FILE NUMBER 21-08-0602 This schedule must be completed and filed ff the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM E RIP I N R ER NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) TAXABLE VALUE 1 Morgan Stanley IRA No. 410 023156 140 - 198,260.56 100.000 0 00 198 260 56 . beneficiary is spouse; valued per statement & , . public listing 2 Morgan Stanley tRA No. 410 024524140 - 201,935.25 400 000 0 00 . . beneficiary is spouse; valued per statement $ 201,935.25 public listing TOTAL (Also enter on Line 7, Recapitulation) - 400 195 81 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Ina Form PA-1500 Schedule G (Rev. 6-98) REV-1151 EX+(12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS rSTATE OF Fisher, Joe H. FILE NUMBER 21-08-0602 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION A. FUNERAL EXPENSES: Neill Funeral Home -funeral services AMOUNT 6,998.52 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Scott H. Fisher Soeial Security Number(s) ! EIN Number of Personal Representative(s): Street Address 206 Fairview Road city New Cumberland state PA z;p 17070 Year(s) Commission paid 2. Attorney's Fees James, Smith, Dietterick & Connelly, LLP 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Nancy C. Fisher Street Address 520 St. Johns Drive city Camp Hill state PA zip 17011 Relationship of Claimant to Decedent SpOUSe 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 4,000.00 3, 500.00 245.00 154.00 14,897.52 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF Fisher, Joe H. FILE NUMBER 21-08-0602 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 Bank of America -date of death valuation fee 70.00 2 James, Smith, Dietterick $ Connelly, LLP -reservation for estate administration closing costs 100.00 3 Register of Wills, Cumberland County -filing fee for Return ~ Inventory 30.00 4 Register of Wills, Cumberland County -additional short certificate fee 4.00 H-B~ subtotal 154.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) REV-1513 EX+ (g.pp) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Fisher, Joe H. NUMBER NAME AND PERSON(S) REC ADDRESS OF EIVING PROPERTY I~ TAXABLE DISTRIBUTIONS [include outright sppousal distributions, and transfe under Sec. 9116(a)(1.2)] 1 Nancy C. Fisher 520 St. Johns Drive Camp Hill, PA 17011 FILE NUMBER 21-08-0602 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE DECEDENT (Words) ($$$) Do Not Llst Trus s spouse IRAs $ residue 459,907.21 I Total 459,907.21 Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 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) CHEDULE J ENEFICIARIES i 17 C~ ~ 5 . ~~ ~~ ~ v - ~ ~ aa~s