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Home My WebLink About04-09-0935x5607120 ^~~ ~ ~~ ~~ EX (0606) OFFICIAL U$8 ONLY PA gepanment of Rwenua 8uraau of Individual Taxes '~ aa. ~~ Pr ~~ PO evx.zeoeot .INHERITANCE TAX RETURN 21 0 5 013 6 Harrlebur9, PA 1Tt2t3'-0601 RESIdENT DECEDENT ENTER DECEDENT INFORMATION 9ELOW 3odsl Security Number Date of Death Dete o(Birth 202 20 2410 09 1? 2004 02 12 1927 pecedanl'e l.aal Name Suffix Decedent's First Name MI VRANICAR D[IZQERVA b~ (If Apppceble) EnUer 8urvlving 8pouss's Information 9slow 8pouse's Last Nerns Suff)x Spouas'e First Name MI Spou9e'a Social SscurNy Number THIS ttETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILl3 Flit. IN APPROPRIATE OVAt.J3 BELOW 1. OriptrW Rattan ~ 2. Supplemsntol Rehm ~ a, Rsn»Inder Retort/ (da0a o- destlt prior to /Y•1S•ez) G 4. Umhed Eetpbs ~ ~, FUUro Intupt Camponiss ~ S. Federal Estate Tax Relum Requksa Idde of d~slN ells t2-19421 CJ s_ aa.d1 Ccp ~dTN~ Qx T. °t^ °'0 covl,~~+~ u~ ~c 0 9. Total Numoer or sets o.paa soxse lMG1 TruN rl 9. Lltlyslbn Pfooseds Reoaltred 10. epau^w rar Cndq 1rde(a or d~oY~ 1 ~. EISC1ton to mx under Sso, Y11 d(A) u ssrwasn 1 P3'1~1 an0 1-i-ssl (AtMM Seh. O) CORRESPONDENT - TNI8 6ECTtoN N119T BE COMP Ttco. ALL CORREBPONOENCE AND CONFIDE l TAX INFORIMATI N 9NOULD B[ DIRE D TO; Nerve DsyUme 7etephone Number MICHAEL CSERE~>!CA 717 232 4701 Fkm Ngme (If Appllceble) First Ilne of address 624 DYORTS FRbtIT STREET Second Ilse of eddnee City or Post Oflice gtato LP Cods L1CM0 YD78 8A 17 0 4 3 REGISTER OF WILL8 U$E ONi,.~ C7 I~r_- ~ ~ ' -~'` ~ rt > r t _;~.-~ _; .-, ,-. tD w ..,I .J ._._ _-. ~' ~ i.7 a~ -, _~,J ~~ ~_ -, i -_' f Tl r -- . .:. ,; Cpporn~spondanCps~symall a~dd-~oaa: y{~p s~p~~t~ {o n~~ It 1. ~~~~ e~tttl obmryPbtda. Declar~etion~of p Penx~her if~se l~help reonalsre~presd~fQtit~b Is based on aM 1^km~iastlo~n~o ~wrlldldp~eparsf Rs~ lklny kna~iva~e s bsIIN, Peter F. Vranicar ,~/~ ~/O. c/o Cherswka Law Offices, 8?.4 N. Front 5t., Lemoyne, PA 17043 SIOMIATURE OF PREPAR@R OTHER THAN REP-tE6@NTATNE DATE Mlche®1 Cherevvka ADDR@6d 824 North Front street, Lemayn®, pA 17043 $ide 1 1505607120 3505ls07120 152567220 REV-1500 EX Decedent's Social Security Number Decedents Name: Minerva M. V r a n i c a r 2 0 2 2 0 2 410 RECAP[TULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 9, 9 0 0. 0 0 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3. 4. 5. 6. 7. 8. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... Mortgages & Notes Receivable (Schedule D) .......................................................... Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............. Inter-Vivos Transfers 8~ Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ............. Total Gross Assets (total Lines 1-7) ....................................................................... 3. 4. 5. 6. 7. 8. 5 0 0 . 0 0 15 , 0 0 0 . 0 0 1, 2 2 0, 2 7 0. 0 0 1, 2 4 5, 6 7 0. 0 0 9. Funeral Expenses i~ Administrative Costs (Schedule H) ......................................... 9. 6 9 , 511.71 10. Debts of Decedent, Mortgage Liabilities, ~ Liens (Schedule I) ................................ 10. 3 7 , '0 8 7 . 5 9 11. Total Deductions (total Lines 9 & 10) ...................................................................... 11 • 1 0 6 , 5 9 9 . 3 0 12• Net Value of Estate (Line 8 minus Line 11) ............................................................. 12. 1 , 13 9 , 0 7 0 . 7 0 13. Charitable and Governmental Bequests/Sec 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 , 13 9 , 0 7 0 . 7 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 .o0 0. 0 0 15• 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .045 1 , 13 9 , 0 7 0 . 7 0 16. 51 , 2 5 8.18 17. Amount of Line 14 taxable 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 0 19. Tax Due ..................................................................................................................... 19. 5 1 , 2 5 8.18 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 2505687220 ],5a560722~ REV-1600 EX Page 3 Decedent's Complete Address: File Number 21-05-0136 DECEDENT'S NAME Minerva M. Vranicar STREET ADDRESS 75 Old Pioneer Road CITY STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 51, 2 5 $ .18 2. CreditslPayments A. Spousal Poverty Gredit B. Prior Payments C. Discount 0.00 Total Credits (A + B ~ C) (2) 0.0 0 3. InterestlPenalty if applicable p. Interest E. Penalty Total lnterestlPenalty (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) 51, 2 5 8.18 q, Enter the interest on the tax due. (5A) B. Enter the Total of Line 5 + 5A. This is the BALANCE DUE. (5B) ~J'{ , 2 ~J $ .'~ 8 Make Check Payable to: REGISTER OF W/LLS, AGENT ~.,:': .. . -^'^-.-,rT.,,,-^-*.o."n,..",~.'"':.°`>..--_. r '_`-.-.-"_~,} r: '3 G.a 'tit-v ..£~4 u~"S' r ~ - . E 7 rr ~ it ~ .. Y xxw r ~' i ''i :s r._L_~~^TT ~._._ -' .v.Lt. ':. ~~f.. ~^l. aui .y.. t't.K`i ~ .i..a..~ u.-v-., 1u__-__. __-__-... ~._.___.__- .__'i1 Lu.y^ "' ~~ -..: 'a. :tom _ PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" fN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................. x ^ b, retain the right to designate who shall use the property transferred or its income :.................................... z c. retain a reversionary interest; or .................................................................................................................. x d. receive the promise for life of either payments, benefits or care? .............................................................. x 2. If death occurred after December 12, 1982, did decedent transfer properly 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?........_ ^ ^x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which ~ ^ contains a beneficiary designafion? ...................................................................................................................... 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 i, 1995, the fax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent p2 P.S. §9116 (a) (1.1) (ii)j. The statute does not exempt a transfer to a surviving spouse from fax, and the statutory requirements for disclosure of assets and filing a tax return are stilt 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 sfepparent of the child is zero (O} 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) [T2 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 172 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-'1502 f=X+ (6-98) CONPdONINFJVITH of PENNSYLVANIA INHERITANCE TAX RENRN RESIDENTDECEDENi- REAL ESTATE ESTATE OF Vranicar, Minerva M. FILE NUMBER 21-05-0136 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as tha price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or self, both having reasonable knowledge of the relevant facts. Real property which Is Joinfly-avmed wiffi right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Driftwood Drive Lot -Vacant lot located on Driftwood Drive, Harrisburg (Swatara 9,900.00 Twp., Dauphin Co.), PA, identified as Tax Parcel No. 63-071-046, titled in the Decedent, valued per Dauphin County Tax Assessment records for year 2004 at current market value, as evidenced by 2004 real estate tax bill (attached to FET Return). TOTAL (Also enter on Line 1, Recapitulation) I 9,900.00 (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 A (Rev. 6-98) Rev-t 51 U F~C+ (6.98) t~ ~ COMMONWEN_TH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT a~liO~~®UL~ INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY __ _.__ ESTATE OF FILE NUMBER Vranicar, Minerva M. 21-05-0136 This schedule must be completed and filed if the answer to any of questlDns 1 through 4 on the reverse side of the REV-150D COVER SHEET is yes. 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 k OF DECD'S INTEREST Excl.usloN (IF APPLICABLE) TAXABLE VALUE 1 Peter F. Vranicar -Pre-death transfer of cash 50,000.00 100.000 3.000.00 47,000.00 from Decedent to son, Peter, within one year preceeding death 2. Derry Street Tract -Unimproved lot located at 69 650,000.00 100.000 650,000AO East Derry Street, Harrisburg (Swatara Twp., Dauphin Co.), PA, identified as Tax Parcel No. 63-018-088, consisting of 5.75 acres, valued per Dauphin County Tax Assessment records for year 2004 at current market value as evidenced by 2004 real estate tax bill (attached to FET Return), held in the Minerva Vranicar Irrevocable Trust. 3 Eisenhower Blvd Tract -Unimproved land 69,100.00 100.000 69.100.00 located on North Eisenhower Boulevard, Harrisburg (Swatara Twp., Dauphin Co.), PA, identified as Tax Parcel No. 63-062-102, valued per Dauphin County, PA Tax Assessment Office records of current market value in 2004 as evidenced by 2004 real estate tax bill (attached to FET Return), held in the Minerva Vranicar Irrevocable Trust. _ 4 Keckler Road Lot -Unimproved land located at 133,570.00 100.000 133,570.00 North Route 441 ~ Keckler Road, Harrisburg (Swatara Twp., Dauphin Co.), PA, identified as Tax Parcel No. 63-062-062, valued per court-confirmed fiduciary accounting, held in the Minerva Vranicar Irrevocable Trust. Total. of Continuation Schedule ee attached page TOTAL (Also enter on Line 7, Recapitulation) I 1,220,270.00 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-15D0 Schedule G (Rev. 6-98) _. __ _ _ . Rev1510 EX+ (fi•96) ~V®3iG®61~~.i V ~ ~~~ INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERfrANCETAXREfURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Vranicar, Minerva M. 21-05-0136 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 5 Old Pioneer Road -Residence located at 75 Ofd 260,000.00 100.000 260,000.00 Pioneer Road, Gamp Hill (Hampden Twp., Cumberland Co.), PA, valued per actual sale of premises by Trust on Oct. 5, 2005, evidenced by settlement sheet (attached to FET Return), held in the Minerva Vranicar (rrevocable Trust. 6 Shady Lane Lots 52 8~ 65 -Two unimproved lots 29,900.00 100.000 29,900.00 located on North Shady Lane, identified as Lot No. 52 ~ 65, Harrisburg (Swatara Twp., Dauphin Co.), PA, identified as Tax Parcel No. 63-038-091, - valued per Dauphin County, PA Tax Assessment Office records of current market value in 2004, as evidenced by 2004 rea[ estate tax bill (attached to FET Return), held in the Minerva Vranicar Irrevocable Trust. 7 Shady Lane Lots 68 & 69 -Two unimproved lots 30,700.00 100.000 30,700.00 located on North Shady Lane, identified as Lot No. 68 ~ 69, Harrisburg (Swatara Twp., Dauphin Co.), PA, identified as Tax Parcel No. 63-038-093, valued per Dauphin County, PA Tax Assessment Office records of current market value in 2004, as evidenced by 2004 real estate tax bill (attached to FET Return), held in the Minerva Vranicar Irrevocable Trust, held in the Minerva Vranicar Irrevocable Trust. TOTAL (Also enter on Line 7, Recapitulation) f 1,220.270.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98} REV-N5I1 EX+(12.99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ~7V~~®V~G 47 FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF F[LE NUMBER Vranicar, Minerva M. _ 21-05-0136 Debts of decedent must be reported on Schedule I. ITCM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached B. 1 ADMINISTRATIVE COSTS: Personal Representaflve's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 12,676.11 2. Attorney's Fees 19 073.00 See continuation schedule(s) attached 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 99.00 5. Accountant's Fees 6. Tax Return Preparel's Fees 7. Other Administrative Costs 37,663.60 See continuation schedule(s) attached TOTAL (Also enter on fine 9, Recapitulation) 69,511.71 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) a~ir~~®6dd.~ FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Vranicar, Minerva M. 21-05-0136 ITEM NUMIBER DESCRIPTION AMOUNT Funeral Expenses 1 Funeral - Trefz & Bowser Funeral Home, Inc. - Funera[ ~ burial expenses, per bill 12,676.11 dated 10/28(04. H-A Subtotal 12,676.11 Attorney Fees 2 Atty Edward Seeber -Counsel fees ordered to paid by the Trust, per Court Order, 5,000.00 dated May 17, 2007 3 Atty Michael Cherewka -Estate counsel fees 7,873.00 4 Atty Ronald Butler -Estate counsel fees 1,200.00 5 Atty Thomas Gacki -Counsel fees ordered to paid by the Trust, per Court Order, 5,000.00 dated May 17, 2007 H-62 Subtotal 19,073.00 Other Administrative Costs 6 Carlisle Sentinel -Publication of Estate Notice 150.00 7 Cumberland Law Journal -Publication of Estate Notice 75.00 8 Vranicar, Marty -Expense Reimbursements -Reimbursements to Marty Vranicar per 37,438.60 his post-death claim to the Vranicar Trust, considered & approved for payment by the Trustees at their meeting on October 17, 2007 H-67 subtotal 37,663.60 Copyright (c) 2002 form software only The Lackner Group, lnc. Form PA-1500 Schedule H (Rev. 6-98)