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Home My WebLink About03-25-09 (2)March 25, 2009 c-7 ~_n _~~ _: LORI K. SERRATELLI '~ ~' i -~ STEVEN ~. SCHIFFMAN Register of Wills ~~ ~ ~-~ ~ MICHAEL F. BROWN Cumberland County Courthouse ' < ~ ~ ~ -, ~,-~ =, One Courthouse Square ~ ._ RONALD L. CALHOON . -A-i nJ Carlisle, PA 17013 ; F. R. MARTSOLF _- 2 ~ ~~ d Re: Inheritance Tax SPERO T. LAPPAS STEVEN O. SPAHR Dear Sir/Madame: 1OHN D. $HERIDAN * Enclosed for filing, please find a Beneficiary Return. Please time and date DEBORAH L. PACKER stamp the additional copy and return it to me in the enclosed self-addressed stamped envelope. A check in the amount of $15 00 has been enclosed CARA A. BOYANOWSKI . representing the filing fee. PAIGE MACDONALD-MATTHES THOMAS A. WILKEN No Estate will be opened with regard to this matter. Thank you. MERRITT C. REITZEL Very truly yours, IENI $. PILGRIM SERRATELLI, SCHIFFMAN Scow W. MORGAN or c~>u~,5~~i , BROWN & ~~rI,HOON PC ~ GARTH A. $TEPHENSON Of Counsel (Mf) c~ IBC Bars Only) In~l~„fttccl inn ~ Nu SJS/dae ---~~~~~----~~-~----Enclosures s~~~~~ zoo 10£30 Lihci isr<nvh Rc~nu I Inkh~~~~~~~K<„ Nn (717) 540-9170 Fnx 1717) 540-5481 St:nE 309 14 IV[)R1H MniN SrKFEi Ci inhiisi Ksi;uhc, PA 1 7201 ENEFICIARY RETURN ONLY 15056041158 REV-1500-EX (06-05> - PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number Po sox 2sosot INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT ,,j~ ( ~ q ~ Z~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 192-34-5812 02112009 01261944 Decedent's Last Name RINGWOOD Suffix Decedent's First Name HOWARD (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix RINGWOOD Spouse's First Name KIMBERLY MI G MI L Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death ^ 4. Limited Estate ^ 4a. prior to 12-13-82) Future Interest Compromise (date of ^ 5. Federal Estate Tax Return Required ^ 6. Decedent Died Testate (Attach Copy of Will) ^ 7. death after 12-12-82) Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Trust) ^ 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 STEVEN J SCHIFFMAN, ESQ• 717-540-9710 • r v Flrm Name (If Applicable) SERRATELLI, SCHIFFMAN, BROWN & CALHOON, PC First line of address 2080 LINGLESTOWN RD•, SUITE 201 Second line of address City or Post Office HARRISBURG State ZIP Code PA 17110 Side 1 15056041158 15056041158 J 6M4647 3.000 correspondent's a-mail address: S S C H I F F M A N ui S S B C -LAW • 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. Decl anon of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG PE ON ~ES SIBLE F~ING RETURN DATE Anna . c 3 ~ 14 - d _..J 15056042159 REV-1500 EX Decedent's Social Security Number 192-34-5812 Decedent's Namef2 T N G LEI O O D H O d e R RECAPITULATION 1. Real estate (Schedule A) 1. 0.00 2. Stocks and Bonds (Schedule B) . 2. 0 • 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . 3. 0 • 0 0 4. Mortgages 8 Notes Receivable (Schedule D). 4. 0 • 0 0 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E). 5. 500.00 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 6. 0 • 0 0 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 60292 • 00 8. Total Gross Assets (total Lines 1-7). 8. 6 0 7 9 2. 0 0 9. Funeral Expenses & Administrative Costs (Schedule H) . g_ 0 • 0 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). 10. 0 • 0 0 11. Total Deductions (total Lines 9 & 10) . 11 . 0 • 0 0 12. Net Value of Estate (Line 8 minus Line 11) 12 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which . 6 0 7 9 2 • 0 0 an election to tax has not been made (Schedule J) . 13 . 0 • 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) 14 . 6 7 9 2.0 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.oQ_ 60792.00 15. 0 •00 16. Amount of Line 14 taxable at lineal rate x .04.5 0. 0 0 i 6 17. Amount of Line 14 taxable 0. 0 0 at sibling rate X .12 0. 0 0 17• 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0 • 0 0 18• 0 • 0 ^ 19. TAX DUE 19. 0 • 0 0 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^ Side 2 15056042159 15056042159 J 6M4648 2.000 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit ~ , ~ ~ B. Prior Payments ~ ~ 0 C. Discount ~ , 0 ~ 3. InteresUPenalty if applicable D. Interest ~ 0 ~ E. Penalty ~ ~ ~ a (1) ~•~~ Total Credits (A + g + C) (2) Q , 0 O Total InteresUPenalty (D + E) (3) 0 ~ Q O 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box 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) 0.00 A. Enter the interest on the tax due. (5A) ~ , ~ ~ B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) 0.00 Make Check Payable to: REGISTER OFWILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred; Yes ^ No 0 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 Di " ^ . d decedent own an in trust for" or payable upon death bank account or security at his or her death? . ^ X 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ~ n 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 x mot 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 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)j. 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. 6M4671 1.000 REU-1500 EX Page 3 Flle Number REV, 1508 EX + (6-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH BANK DEPOSITS & MISC. INHERITANCE TAX RETURN ~ ~ RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF FILE NUMBER Howard G. Ringwood Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER VALUE AT DATE DESCRIPTION OF DEATH 1 1988 Chevrolet Cheyenne Pick-Up Truck (Blue Book Data Not Available for 1988. A 1989 Truck with the same amount of miles (100,000) was valued at $750.00. Since no tax is owing, an appraisal is not warranted and the value has been estimated at $500.00) 500 ~~.+~ Faso enrer on une 5 Reca itulation $ 500 3wasno t.ooo (If more space is needed, insert additional sheets of the same size) REV-1510 EX+ (6-96) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Howard G. Rin ood 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. DESCRIPTION OF PROPERTY ITEM INCU,pET}~~EOFT}ETRgNSFEREE,THEIRRELATIONSFIIPTODECEDEMAIJD DATE OF DEATH %OFDECD~S EXCLUSION NUMBS hf44TEOFTRAPiSFFR,qTT,eL'j{gOOpyOFTFEDEEDFORREALESTATE. VALUE OF ASSET INTEREST IFPPPLICABLE TAXABLE VALUE ~• E.D. Jones SEP IRA 60,292 100.0000 0 60,292 Beneficiary: Spouse TOTAL (Also enter on line 7, Recapitulation) I $ 60,29 (If more space Is needed, Insert additional sheets of the same size) 3W46AF 1.000 REV-1511 EX+(10-06) • COMMOPM/EALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS w~r.~~vr FILE NUMBER Howard G. Rin ood Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~. None B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address 2. 3. City State Zip Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address 4. 5. 6. 7. City State Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees None TOTAL (Also enter on line 9, Recapitulation) $ 7W46AG 1.000 (If more space is needed, insert additional sheets of the same size) 0 REV-1513 EX+(11-08) • pennsylvania DEPARTT~EN70F REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES re-1 IMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY [ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 2116 (a) (1.2).] 1. KIMBERLY L. RINGWOOD 206 HOGESTOWN ROAD MECHANICSBURG, PA 17050 100$ of Residue: 60,792 FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE Surviving Spouse ENTER DOLLAR AMOUNTS FOR DISTRIBU110NS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV 1500 COVER SHEET AS APPROPRIATE II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR W HICH AN ELECTION TO TAX IS NOT TAKEN 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. 60,792 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ awasni 2.00o If more space is needed, insert additional sheets of the same size. 0