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HomeMy WebLinkAbout04-0400EUGENE ORLANDO, JR. ERIC L. B. STRAHN WILLIAM W. RUNYEON JOHN A. FIELDING III Of Counsel I.AW OFFICES ORLANDO & STRAHN A PROFESSIONAL CORPORATION 5341 PERKIOMEN AVENUE READING, PA 19606 (610) 779-3830 April 23, 2004 FAX (610) 370-1527 300 E. PHILADELPHIA AVENUE BOYERTOWN, PA 19512 (610) 367-7443 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Marian A. Buffington ;2__1 Dear Sir or Madam: Enclosed please find two (2) original and two (2) copies of an Inheritance Tax remm along with a check in the amount of $15.00 representing filing fee for same. Kindly assign a file number, file the originals, and return the remaining time-stamped copies in the enclosed self addressed- stamped envelope provided. In the event you have any questions please do not hesitate to contact me. Thank you. Kari Ann Trinkley Paralegal Enclosures COMMONNVEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER 21 04- q6b COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) i Buffington, Marian A. !T)ATE OF DnEA3'F{ (MM-OD-YEAR) i DATE OF BIRTH (MM-DO-YEAR) 1/18/2003 ! 07/05/1920 APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 160-16-7160 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER [] X 1. Original Return [] X 2. Supplemental Return ~ ~. ~ [] X 4. Limited Estate [] X 4a.afterFUture12-12-82)Interest Compromise (date of death ~ ~ ~ [] X 6.of Decedentwi,) Died Testate (Attach copy [] X 7. copyDeCedentof Trust)Maintained a Living Trust (Attach < [] X 9. Litigation Proceeds Received [] X 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) [] X3. Reminder Return (-~-I~fi6r-to 12-13-82) [] X5. Federal Estate Tax Return Required 0 8. Total Number of Safe Deposit Boxes [] X 11. Election to tax under Sec. 9113(A) (Attach Sch O) NAM E Eric L.B. Strahn FIRM NAME (If applicable) i' Orlando & Strahn ~I~'0NE NUMBER 610/779-3830 COMPLETE MAILING ADDRESS 5341 Perkiomen Ave Reading, PA 19606 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [] ~eparate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) None None None None 741.67 1,159.06 None 2,225.69 32,145.61 12. Net Value of Estate (Line 8 minus Line 11) 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) (8) (11) (12) (13) (14) OFF.ICIAL USE ON _1~ CD -£) ?-. 1,900.73 34,371.30 insolvent SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) 16.Amount of Line 14 taxable at lineal rate 7.Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due x .00 x .045 x .12 x .15 (15) (16) (17) (18) (19) Copyright 2000 form software only The Lackner Group, Inc. Form REV-1600 EX (Rev. 6-00) 'Decedent's Complete Address: ISTREET ADDRESS 428 Brian Court CITY Mechanicsburg Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C~ Discount Interest/Penalty if applicable D. Interest E. Penalty !STATE PA ZIP 17055 (1) Total Credits (A + B + C) (2) 0.00 0.00 0.00 0.00 Total Interest/Penalty (D + E) (3) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page '1 Line 20 to request a refund 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; ............................................................................. [] [] 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? ............................................................................................................... [] [] 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 true, correct and complete. Declara~of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE ~c PF~RSON ~L~'~, O~SIBL~'~:OR FILII~.G RETURN ADDRESS R°bi~ejol ( ~ ~'~gt~l q~/ 806 Penndale Avenue SIGNA~I-NJq'E ~ FER~;}f,P~SPOI~SIBLE'FO'R FiLII~ RETURN ADDRESS Reading, PA19606 }"l T~__ SlGNATURE~ PREPARER OTHER THAN REPy~I~SENTA~J.V,~ ADDRESS 5341 Perkiomen A DATE Eric L.11,~frahn , ~ ~ // ve For dates of death on or after July 1, 1994 and before Janua~ 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the su~iving spouse is 3% [72 P.S. ~9116 (a) (1.1) (i)]. For dates of death on or after Janua~ 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the suwiving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a su~iving spouse from tax, and the statuto~ requirements for disclosure of assets and filing a tax return are still applicable even if the su~iving spouse is the only beneficial. 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. ~9116 (a) (1)]. 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. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Buffington, Marian A. 21-- Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION Personal Property (clothing and furniture) 1981 Chevrolet Citation - sales price Delbrook Manor Apartment refund of security deposit TOTAL (Also enter on Line 5, Recapitulation) VALUE AT DATE OF DEATH 500.00 100.00 141.67 741.67 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Buffington, Marian A. FILE NUMBER 21-- If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. A SURVIVING JOINT TENANT(S) NAME Robin Lowe ADDRESS 806 Penndale Avenue Reading, PA 19606 RELATIONSHIP TO DECEDENT Daughter JOINTLY OWNED PROPERTY: LETTER ITEM IFOR JOINTI NUMBER i TENANT DATE MADE JOINT ~N OF PROPERTY ~ o I Include name of financial institution and bank account number/DATE OF DEATH i ~O..F,~ I DATE OF DEATH or similar identifying number. Attach deed for jointly-held real VALUE OF ASSET iiNL)T~E~L~TI DECED~Z~TU,~iNOTFEREST estate. ~ -- ~~~"~ ~%b~0oW6~ 4~8.~{ 50%, 539~32 Members 1 st Federal Credit Union 102.43 50% 51 22 Account #5743 ' I ' 2 A 3 A PNC Bank CD Account fl 1,737.031 50%: 868.52 TOTAL (Also enter on line 6, Recapitulation) 1,]59.06 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Buffington, Marian A. FILE NUMBER , 21-- Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 Myers Funeral Home, Inc. - funeral 1,534.00 ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid Attorney's Fees Orlando & Strahn -- Eric L.B. Strahn Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Add ress City Relationship of Claimant to Decedent Probate Fees State Zip 500.00 Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs U-Haul truck rental and gasoline Register of Wills - Inheritance tax return filing fee 181.69 10.00 TOTAL (Also enter on line 9, Recapitulation) 2,225.69 COMMONWEALTH OF PENNSYLVANIA INHERITANCETAXRETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Buffington, Marian A. 21 - - Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 7 8 9 10 11 Individualized BankCard Services Account #5490999017617639 Individualized BankCard Services Account #4264298388767355 Chase BankCard Services Account//5260360304105192 Texaco/Shell Account #7428502145 Discover Card Account #6011002144515582 Sears (Citibank USA N.A.) / Balogh Becker, Ltd. Account #5121071778698435 Boscov's Account #007945914 Verizon HealthSouth - medical bill East Pennsboro Ambulance - medical bill Quantum Imaging & Theraputic TOTAL (Also enter on Line 10, Recapitulation) 8,952.23 8,278.57 7,425.87 723.14 1,371.10 4,837.95 421.22 40.63 15.90 34.00 45.00 32,145.61 BUREAU OF TNDZVZDUAL TAXES 'rHHERI'TANCE TAX DTVI'STDH DEPT. 280601 HARRI'SBURG, PA 17128-0601 CONHONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSEMENT, ALLO#ANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSMENT OF TAX REV-1547 EX AFP C51-D3) ERZC L B STRAHN ORLANDO 8 STRAHN 55ql PERKZOMEN AVE READZNG PA 19606 DATE ESTATE OF DATE OF DEATH FZLE NUMBER COUNTY ACN 06-1q-ZOOq BUFFZNGTON 11-18-2005 21 Oq-OqO0 CUMBERLAND 101 Amount Ram'i 'l:tad MAR:LAN A MAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGI'STER OF WILLS CUMBERLAND CO COURT HOUSE CARLTSLE, PA 17015 CUT ALONG THZS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOT]:CE OF XNHERZTANCE TAX APPRAZSEMENT, ALLOWANCE OR DZSALLOWANCE OF DEDUCTZONS AND ASSESSMENT OF TAX ESTATE OF BUFFTNGTON MAR:LAN AFXLE NO. 21 Oq-OqO0 ACN 101 DATE 06-1q-200q TAX RETURN NAS: (X) ACCEPTED AS FZLED ( ) CHANGED RESERVATZON CONCERNZNG FUTURE TNTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: OR:LG:LNAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnarship Zntarast (Schedule C} ($) q. Mortgages/Notes Receivable (Schedule D) (q) 5. 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 EXEMPTZONS: 9. Funara! Expanses/Ada. Costs~Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilitias/L/ans (Schedule Z) (10) 11. Total Deductions 12. Net Value of Tax Return .00 .00 .00 .00 7ql .67 1/159.06 .00 (8) NOTE: To /nsura proper credit to your account, submit the upper portion of this form w/th your tax payment. 1,900.7:5 2,225.69 32,1q5.61 (11) 34.371.S0 (12) $2,q70.57- 15. lq. NOTE: Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Nat Value of Estate Subject to Tax (lq) zf an assessment Has issued previously, ~ines 14, 15 and/or 16, 17, reflect figures that Snclude the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of L/ne lq at Spousal rata 16. Amount of Line lq taxable at L/naal/Class A rata 17. Amount of L/no lq at S/bling rata 18. Amount of Line lq taxable at Cql~ataral/Class B rata ZNTEREST/PEN PAZD (-) .00 :52,q70.57- 18 and 19 will 19. Pr/nc/pal Tax Due TAX CREDZTS: PAYMENT RECETp1 DATE NUMBER (15) .00 x O0 = .00 (16) .00 x OqS= .00 (17) . O0 x 12 = . O0 (~a) .00 x 15 : .00 (19)= . O0 AMOUNT PAID TOTAL TAX CREDZT BALANCE OF TAX DUEI ZNTEREST AND PEN. TOTAL DUE ZF PAZD AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. .00 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT TS RE~UTRED. ZF TOTAL DUE TS REFLECTED AS A 'CREDZT" (CR), YOU MAY BE A REFUND. SEE REVERSE S/DE OF THIS FORM FOR /NSTRUCT/ONS.) RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decadents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after tho expiration of any estate for life ar for years, the CoaaonwaaIth hereby axpressIy reserves the right to appraise and assess transfer Inheritance Taxes at the lawfu! Class D (coIlateraI) rate on any such future interest. To fulfiIl the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S. Section 91qO). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REG.FSTER OF NZLLS, AGENT A refund of a tax credit, which was not requested on tho Tax Return, say be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications ara available at tho OFfice of the Register of Nills, any of the Z5 Revenue District Offices, or by calZing the spaciaI Z4-hour answering service for forms ordering: 1-800-$62-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-5020 (TT only)o Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (603 days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 2&1021, Harrisburg, PA 1712B-1021, OR --election to have tho matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment shoutd be addressed in writing to: PA Department oF Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA I7128-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return far a Resident Decedent" (REV-la01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacedant's death, a five percent (SZ) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of tho 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 sase manner and in the the sase ties period as you would appeal the tax and interest that has bean assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and Dna (13 day from the date of death, to the date of payment. Taxes which bacase delinquent before January 1, 1982 bear interest at tho rata of six (6X) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rata which will vary from calendar year to calendar year with that rata announced by the PA Department of Revenue. The applicable interest rates for 1982 through Z004 ara: Interest Daily Interest Daily Interest Daily Year Rata Factor Year Rata Factor Year Rate Factor ~ ZOZ .000548 ~'~J~'~-1991 1XZ .000501 200~ 92 .000247 1983 162 .000458 1992 92 .000247 ZOOZ 62 .000164 1984 112 .0D0501 199S-1994 72 .000192 2003 52 .000157 19B5 152 .000356 1995-199D 92 .000247 Z004 4X .000110 1986 102 .000274 1999 7Z .000192 1987 ZOZ .000274 2000 7Z .000192 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELI'NQUENT X DA'FLY XNTEREST FACTOR --Any Notice issued after tho tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If paysant is sade after the interest computation data shown on the Notice, additional interest must be calculated.