HomeMy WebLinkAbout02-0147REV-1500 ~[X + (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INtTIAt
REIDER, LEAH B.
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DATE OF DEATH (MM-DD-Year)
11/11/2001
DATE OF BIRTH (MM-DD-Year)
05/24/1 91 9
(IF: APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
OFFICIAL USE ONLY
17- 1'-I
FILE NUMBER
COUN'~Ty O'~DE YEAR
SOCIAL SECURITY NUMBER
2 0 6- 1 0-8 6 3 8
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
r-~l. Odginal Return
[~4. Limited Estate
[~]6. Decedent Died Testate (AttachcopyofW~lt)
~._..~ 9. Litigation Proceeds Received
n"~ 2. Supplemental Return
r-~ 4a, Future Interest Compromise (date of death after 12-12-82)
E~7. Decedent Maintained a Living Trust (Attach copy of Trust)
E~ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
r~3. Remainder Return (da~ of death prior to 12-13-82)
r~5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
[] 11. Election to tax under Sec. 9113(A) (Attach Sch O)
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JONATHAN M. CRIST, ESQ.
FIRM NAME (If Applicable)
LATSHA, DAVIS & YOHE, P.C.
TELEPHONE NUMBER
717-761-1880
COMPLETE MAILING ADDRESS
P.O. BOX 825
HARRISBURG
PA 17108
Z
Z
X
I-
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)
E] Separate 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)
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)
OFFICIAL USE ONLY
77~:63
(8) -~
9,641.37
g~'909.66
(11)
77,497.63
19,551.03
57,946.60
57,946.60
(12)
(13)
(14)
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
x ~ (15)
57,946.60 x .045 (16)
2,607.60
2,607.60
17, Amount of Line 14 taxable at sibling rate X .12 (17)
18. Amount of Line 14 taxable at collateral rate X .15 (18)
19. Tax Due (19)
20, ~'~
Dece~lent's Complete Address:
STREET ADDRESS
CITY CARLISLE,
770 SOUTH HANOVER STREET
ISTATE PA I ziP 17013
Tax Payments and Credits:
1. Tax Due(Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
130.38
(1)
Total Credits ( A + B + C ) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 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)
A. Enter the interest on the tax due. {SA)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SB)
Make Check Payable to: REGISTER OF WILLS, AGENT
2,607.60
130.38
2,477.22
2,477.22
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.
Declaration of the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE
ADDRESS
PA 17065
825
',RISBURG PA 17108
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 3%
[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 0% [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 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
inQNidual 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 F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
REIDER, LEAH B.
If an asset was made joint 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. SAUNDRA W. JENKINS DAUGHTER
19 INDEPENDENCE DRIVE
V1T HOLLY SPRINGS, PA. 17065
JOINTLyiOWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. Attach DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1. A. 10/98 ALLFIRST FINANCIAL SERVICES 33,829.69 50. 16,914.85
CERTIF OF DEPOSIT # 87008141267345
2. A. 12/96 ~,LLFIRST FINANCIAL SERVICES 9,613.99 50. 4,807.00
CHECKING ACCOUNT #0071003568
3. A. 12/96 RESIDENCE - 10 KENNSINGTON DRIVE 108,500.00 50. 54,250.00
CAMP HILL, PA. 17011
SEE SETTLEMENT SHEET ATTACHED
AGREEMENT OF SALE EXECUTED PRIOR TO DEATH
& CLOSING OCCURED AFTER DEATH
4. A. 10/73 SERIES E US SAVINGS BOND W/INTEREST 241.86 50. 120.93
# L2226338113E
5. A. 03~74 SERIES E US SAVINGS BOND W/INTEREST 116.37 50. 58.19
# Q6419430698E
6. A. 05~74 SERIES E US SAVINGS BOND W/INTEREST 117.49 50. 58.75
# Q6419430697E
7. A. 01/74 SERIES E US SAVINGS BOND W/INTEREST 232.74 50. 116.37
# L2226338115E
8. A. 01/74 SERIES E US SAVINGS BOND W/INTEREST 232.74 50. 116.37
# L2226338114E
9. A. 03~74 SERIES E US SAVINGS BOND W/INTEREST 232.74 50. 116.37
# L2226338117E
TOTAL (Also enter on line 6, Recapitulation) $ 77,497.6,~
(If more space is needed, insert additional sheets of the same size)
Continuation of REV-1500 Inheritance Tax Return Resident Decedent
REIDER, LEAH B.
P a cLe_ 1
Schedule F-2 -Jointly-Owned Property
! LETTER
ITEM i FORJOINT
NUMBERI TENAN~T
15. [A.
DATE
MADE
JOINT
03~74
05~74
05~74
'05/74
; 05/74
!05/74
06/74
06/74
DESCRIPTION OF PROPERTY
i include name of financial institution and bank account number or similar identifying number- Attach
deed for jointly-held real estate.
[SERIES E US SAVINGS BOND W/INTEREST
I# L2226338116E
i, SERIES E US SAVINGS BOND W/INTEREST
[# L2226338112E
I SERIES E US SAVINGS BOND W/INTEREST
i# L2226338111E
SERIES E US SAVINGS BOND W/INTEREST
!# L2226338110E
SERIES E US SAVINGS BOND W/INTEREST
i# L2226338109E
;ERIES E US SAVINGS BOND W/INTEREST
# L2226338108E
SERIES E US SAVINGS BOND W/INTEREST
# L2226338107E
SERIES E US SAVINGS BOND W/INTEREST
# L2226338113E
% OF
DATE OF DEATH DECD'S
VALUE OF ASSET INTEREST
232.74 50.
234.98
234.98
234.98
234.98
234.98
234.98
234.98
50.
50.
50.
50.
50.
50.
50.
DATE OF DEATH
VALUE OF
DECEDENT'S INTEREST
116.37
117.49
117.49
117.49
117.49
117.49
117.49
117.49
SUBTOTALSCHEDULEF-2 938.80
GRANDTOTALSCHEDULEF-2 $ 77,497.63
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
REIDER, LEAH B.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
:ILE NUMBER
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
5.
6.
7.
DESCRIPTION
FUNERAL EXPENSES:
MUSSELEMAN FUNERAL HOME - LEMOYNE PA
ZION LUTHERAN CHURCH - GRAVE OPENING
HARDINGSIKARNSIBONANZA- FOOD FOR FUNERAL
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address
Oty State
Year(s) Commission Paid:
Attorney Fees LATSHA, DAVIS & YOHE, P.C.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Zip
Street Address
city
Relationship of Claimant to Decedent
Probate Fees
State Zip
Accountant's Fees
Tax Return Preparer's Fees
REGISTER OF WILLS - FEE TO FILE INHERITANCE TAX RETURN
TOTAL (Also enter on line 9, Recapitulation)
AMOUNT
7,459.76
475.00
691.61
1,000.00
15.00
$ 9,641.37
(If more space is needed, insert additional sheets of the same size)
REV-1512EX+(1-97) ~
COMMONWEALTH OF pENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
ESTATE OF
REIDER~ LEAH B.
Include unreimbursed medical expenses.
iTEM i AMOUNT
NUMBER DESCRIPTION
8.05
1.
10.
11.
I PHARMERICA- BALANCE DUE MEDICATION SERVICE
!CHAPEL POINTE AT CARLISLE - FINAL INVOICES
PP&L - 1/2 OF ELECTRIC BILLS ON JOINTLY OWNED RESIDENCE
UNITED CHURCH OF CHRIST HOME - THORNWALD HOME
FINAL INVOICES
IALLFIRST MASTERCARD
UGI -1/2 OF GAS BILLS ON JOINTLY OWNED RESIDENCE
PA AMER WATER CO - 1/2 OF WATER BILLS ON JOINTLY OWNED RESIDENCE
PINACLE HEALTH HOSPITALS - FINAL INVOICES
MEDICAL SERVICES PRIOR TO DEATH
APRIA HEALTHCARE
RENTAL OF MEDICAL EQUIPMENT
MOBIL X-RAY IMAGING
1/2 OF SETTLEMENT COSTS FOR SALE OF
10 KENSINGTON DRIVE, CAMP HILL PA
204.09
9.33
5,687.55
26.20
47.38
7.05
31.61
9.18
29.22
3,850.00
TOTAL (Also enter on line 10, Recapitulation) $ 9,909.66
(If more space is needed, insert additional sheets of the same size)
U,S. DEPARTMENT OF HOUSING AND URBAN OEVELOPMENT
SETTLEMENT STATEMENT
Affiliated Settlement Services Group, LLP
3912 Market Street
Camp Hill, PA 17011
(717) 975-7839
Form Approved OMB No. 2502-0265
B. -- T'~'PE-OF-E0~,-N-
~--[=q FHA 2. ~ FMHA 3. ~Jc0~v.-(JNINS.
4 ~q VA 5.~J CONV. INS. .
6'.-ES~-R0~'FI~E-I~0MBER-: ........... 7 ~OAN NUMBER:
00001986-001 NJT 618671014
~ MORTGAGEINSURANCE CASE NUMBER:
FINAL
C. NOTE: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown.
Items marked "(P. O, C.) " were paid outside the closing; they are shown here for informational purposes and are not included_, in the totals.
DT-N~I~E-~F~-I~0~)~'R~- -peT(J~l-D~-G-~e-e~-~-d-J-6~-~i~'n H. Tress
ADDRESS OF BORROWER: 5078 Pajabon Drive #T-1
Harrisburg, PA 17111
NAME OF SELLER:
E. ' ................ S~sFa--wT. :J~ kin s
ADDRESS OF SELLER: 10 Kensington Drive
Camp Hill, PA 17011
F. ...................... NAME OF LENDER: ;A-SN"~MR'O-~-rtgage Group, Inc.
ADDRESS OF LENDER: 2600 W. Big Beaver Road
Troy, Michigan 48084 .
-G~-PROPERTY LOCATION: '1-0 Kensington Drive
Camp Hill, PA 17011
Cumberland County 13-25-0022-060
Lot(s) 28, Block "C", of Country and Town Homes, Inc., Plan Book 7,
H~-'-SETTC. EblE-N-'r-A-Gi~glT.~-----~iliated Settlement Services Group, LLP
PLACE OF SETTLEMENT: 3912 Market Street, Camp Hill, PA 17011 ...
I. SETTLEMENT DATE: 1:1-/;I-~F2~01 PRORATION DATE: 11/16/2001
J SUMMARY OF BORROWER'S TRANSACTION t K. SUMMARY oF'SE~I-ER'sTR~,NSACTION '
~ ~ ~-"'~-~'~' "'"'~'"""'"'~ .... ~'~ ' ~ ~ 108,500,00
101. Contract Sales Price 108,500.00 ~01. Contract Sales Price
102..~e~ ---8_-~ Personal Property i .........
103. ~) Borrower (line 1400) ~,-E"r27.~ } ..........
7 .....
104.10.5. -- .............. -~ ............. _l,,u--~ ;-7,~ '1 -"
ADJUSTMENTS FOR iTEMS PAID BY SELLER IN ADVANCE:
ADJUSTMENTS FOR ITEMS PAID BY SELLER IN ADvANcEi'
406. City/Town Taxes 1
' l'(~6.'(;it¢~own Taxes .
107. County Taxes 11/16/01 to 12/31/01 47.54 407. County Taxes ...... 1-1~1-~]01---i~---12/-3-'U-01 "'I -47.54
108. Assessments 408. Assessments I
113.
114.
115,
120. GROSS AMOUNT DUE FROM BORROWER:
201. Deposit or earnest money
202. Principal amount of new loan(s)
203. Existing loan(s) taken subject to
204.
-205.
'206. --
-207.
208.
209.
113,096.57
103;000~0-
413.
414. t _.
501. Excess deposit (see instructions) I
502. Settlement charges to Seller(line 1400) ! ......... 7;700100
503. Existing loan(s) taken subject to
504. Payoff of first mortgage loan iL-i~_i _ ii_..
-- -,~5~ Payoff of second modgage loan I
ADJUSTMENTS FOR ITEMS UNPAID BY SELLER: ADJUSTMENTS FOR ITEMS UNPAID BY SELLER: .........
210. City/Town Taxes 1 510. City/Town Taxes ~ .
211. County Taxes ............. 1 511. County Taxes
2i2. Asse-s~r~'e~ .................................... ~_~ '~ 2:- .,~s-~-~ r~is ......................... !'
............... [-~-37- ............................. "
213.
214. j E~-4.
216. 516. J .........
21z I517.
............. . -
219. ............... ~ J_~.?:. .......................................... l - -
-2~-o~---r~)--TXL+p-~D-B~'7¢~{~O-RRoWE'i~--:---'~-(~,-~.o~T520. TOTAL REDUCTIONS IN AM?UNT DU.E SELLER: '.. 7,700.~0
301. Gross amount due from Borrower ( line 120) 113,096.57 601. Gross amount due to Seller (line 420) ! 109,223.69
302. Less amount paid by/for Borrower ( line 220) 105,000.00 602. Less reduction in amount due Seller (line 520)
303. CASN(~FROM) ( L3 TO)BORROWER: 8,096.57 603. CASN(L~FROM) ( [~ TO)SELLER | 101,523.69
~L S_..~_._T~_~EME NT CHARGES _ ,,E~~ ~i..
BASED ON PRICES 108,500.00 @ 6.000%= $6,510.00 PAID FROM
DIVISION OF COMMISSION {LINE 700) AS FOLLOWS: BORROWER'S
FUNDS AT
.70:1. $ 3.280.00 to Jack Gaughen ERA SETTLEMENT
702] $ ........... 3~230~00]o--]John G sei' nc]Realtor] ..................................................
703. Commission paid at settlement
704.
801, Loan Origination Fee %
802. Loan Discount Fee %
............................................ 27'5;00
803. Appraisal Fee to: to Cody Financial Services
~04. Credit Report to: to Cody Financial Services 50.00
805._ L e ~ d_e_ r _s _1 _n s_p e_c.t_i o_n_F_e, e_
806. Mortgage Insurance Application Fee to:
807. Assumption Fee
808, Administrative Fee
to ABN AMRO Mortgage Group, Inc.
809. Flood Certification Fee
to Cody Financial Services
810,
811.
902. Mortgage Insurance Premium for Month(s) to
903. Hazard Insurance Premium for I Years{s} to Erie Insurance Group
($188.00 P.O.C.
904. Deferred Prem Pd by ABN AMRO to Cody Financial Services
($2,575.00 P.O.C.
905.
~001. Hazard Insurance 15.67 )er month
1002. Mortgage Insurance months @ $ )er month
1003. City Property Taxes months @ $ )er month
1004. County Property Taxes 10' months @ $ 31.02 )er month
1005. Annual Assessments months @ $ )er month
1006. School Taxes ~' months @ $ 84.32 )er month
10~7. months @ $ )er month
1008. Aggregate Acct. Adj. months @ $ )er month
1101. Settlement or closing fee
1102. Abstract or title search
1103. Title examination
1104, Title insurance binder
1105. Document preparation
1106. Notary fees 1o Settlement Officer
1107. Attorney's Fees
(includes above items numbers:
1108. Title Insurance to Affiliated Settlement Services Group,LLP
(includes above items numbers:
1109. Lenders coverage: $ 103,000.00
11-10. Owner's coverage $ 108,500.00
1111. Endorsements 100-300-8.1 to Affiliated Settlement Services Group,LLP
1112. Overnight Delivery Fee to Affiliated Settlement Services Group,LLP
1113.
1201. Recording Fees: Deed $ 27.50 Mortgage $ 49.50 Release $
1202. City/County tax/stamps Deed $ 1,085.00 Mortgage $
1203. State tax/stamps Deed $ 1,085.00 Mortgage $
1204.
1205.
1301. Survey
1-302T"P~{-I~p~tlb-n- ..... 16-Biechler & Tillery, Inc.
1303. Whole House Inspection --t~-~i~chler & Ti,ery. Inc.
1304]-Tr~,-n-sactl~r~-Fee to John Glise, lnc. Realtor
'1-3~)5. Transaction Fee----
to Jack Gaughen ERA
375.00
21.50
6-001 NJT ~,
PAID FROM
SELLER'S
FUNDS AT
SETTLEMENT
........ 6151o~0
~'~0:2o] .........
.......... ]265.18' 1
)
)
77.00
,- ....... ~ :085.oo
......... ~_:.°_~_~-°_~..t
2o.oo 5.oo
786.38
155.00 ,-- ........
15.00
($3-5]ob-P~O?(~ ................ l- .......
($250.00 P.-O:C. '12,~:00't]]:~--~ .........
'1306. I 100.00
1307. **See attached for breakdown -t
3 ~218-8 ....... 7-700[00
1400. TOTAL SETTLEMENT CHARGES (Enter on line 103,Section J - and - line 502, Section K) , . ~-~ ....... : _ .
I have carefully reviewed the HUD-1 Settlement Statement and to the best of my knowledge and belief, it is a true and accurate statement of all receipts and
Disbursements made ~n~y account or by me in thi~transaction. I further certify that I have received a copy of the HUD-1 Seffiement Statement.
PercellD. Gree, ~ ,/]~ D 9'/// Sauri;UraW. Jenkins ~
Jocelyn h~T-r~ss /? . /~
Th ettl St~temem which/I Borrowers Sellers
.have prepared is a true and accurate account of this transaction. I have caused or will cause the funds to be
di,.~-~d ~'.~ ccp rd a n ce(.~/J~//~)/~,/~///~////:/with t t'~'s ,~{e~n t. _ /,///~/2~/----~////~.~//~/~//
Afffliatbd Seitlemep~'Servic,~s Group, LLP '
WARNING: It is a crime to knowingly make false statements to the United States on this or any similar form. Penalties upon conviction can include a fine
and imprisonment. For details see: Title 18 U.S. Code Section 1001 and Section 1010.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 000840
CRIST JONATHAN M ESQUIRE
LATSHA DAVIS & YOHE PC
PO BOX 825
HARRISBURG, PA 17108
........ fold
ESTATE INFORMATION: SSN: 206-10-8638
FILE NUMBER: 2102-01 47
DECEDENT NAME: REIDER LEAH B
DATE OF PAYMENT: 02/08/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 11/11/2001
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $2,477.22
TOTAL AMOUNT PAID:
$2,477.22
REMARKS: SAUNDRAWJENKINS
C/O JONATHAN M CRIST ESQUIRE
SEAL
CHECK//271 2
INITIALS: SK
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
BUIEAU OF INDIVIDUAL TAXES
INHERItaNCE TAX DIVISION
DEPl. ~80601
eHARRISBURG, PA 17128-0~01
JONATHAN M CRIST
PO BOX 825 L~,~i~',
HBG p~t ~.¥~.~.08 - 0825
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
DATE 04- 08-2002
ESTATE OF REIDER
DATE OF DEATH Ii-II-2001
~'iPR 12 ?i :!~4 FILE NUMBER
COUNTY
ACM
21 02-0147
CUMBERLAND
lOI
Amount Remitted
REV*1547 EX AFP (01-02)
LEAH 8
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS -~
REV-1547 EX AFP C01-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF REIDER LEAH B FILE NO. 21 02-0147 ACN 101 DATE 04-08-2002
TAX RETURN WAS: C } ACCEPTED AS FILED C X} CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) C1)
2. Stocks and Bonds (Schedule B} C2}
$. Closely Held Stock/Partnership Interest (Schedule C} CS}
~. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5)
&. Jointly Owned Property CSchedule F} C6)
7. Transfers (Schedule G) C7}
8. Tota! Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H} C9)
lO. Debts/Mortgage Liabilities/Liens (Schedule
11. Total Deductions
12. Net Value of Tax Return
.00
.00
.00
.00
.00
77~497.65
.00
C8)
9,641.57
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
15.
14.
NOTE:
ASSESSMENT OF TAX: 15. Amount of L/ne 14 at Spousal rate
16. Amount of Line ~ taxable at Lineal/Class A rate
17. Amount of Line 14 at Sibling rate
18. Amount of L/ne 14 taxable at Collateral/CZass B rate
77,497.65
6~059.66
Cll) l~.7fll.fl~
c~2) 61,796.60
.00
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
DISCOUNT C+} AMOUNT PAID
INTEREST/PEN PAID C-)
1.%0 .~8 2,477.22
PAYMENT MUST BE MADE BY 08-11-2002~.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
2,607.60
175.25
.00
175.25
( IF TOTAL DUE IS LESS THAN 91, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A 'CREDTT" CCR}, YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.}
19. Princt3al Tax Due
TAX CREDITS
PAYMENT RECEIPT
DATE NUMBER
02-08-2002 CDOOO840
cz5} .00 x O0 = .00
Cl~> 61,796.60 x 045= 2,780.85
c~7) . OO x 12 = . O0
cia) .00 x 15 = .OO
cl~)= 2,780.85
Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) C15)
Net Value of Estate Subject to Tax C14> 61,796.60
If an assessment was issued previously, 11nes 14, 15 and/or 16, 17, 18 and 19 wi11
reflect figures that Include the total of ALL returns assessed to date.
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTZONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class 8 (coIIateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawfu! Class B (collateralI rate on any such future interest.
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
-*Hake check or money order payable to: REGISTER OF NXLLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office
of the Register of W/l/s, any of the 25 Revenue District Offices, or by calling the special 24-hour
answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-$020 (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax (including discount or interest) as sho~n on this Notice must object withln sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021,
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
OR
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501} for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (SI) discount of
the tax paid is allo~ed.
The I5~ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before Januar~ 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (6X) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
Janua~J 1, 1982 will bear interest at a rate which will var~ from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
m
1982 20Y, .000548 1992 9~ .000247
1985 16Y. .000458 1995-1994 7Y. .000192
1984 1 lY. .000501 1995-1998 9Y. .000247
1985 15Y, .000556 1999 7Y. .000192
1986 10Y, .000274 2000 8~. .000219
1987 9Y. .000247 2001 9Y. .000247
1988-1991 1]Y, .000501 2002 ~}', .000164
--Interest is calculated as follows,*
INTEREST = BALANCE OF TAX UNPATD
X NUNBER OF DAYS DELXN{IUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
REV-1470 F~
~ INHERITANCE TAX
EXPLANATION
COMMO.W~,~-N OF PE.NS¥,V^N~
DEP^m'ME.T OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL T.a0(ES
DEPT. 280601
I-'I^RRISBURG, PA 17128-0601
DECEDEN'FS NAME FILE NUMBER
Reider, Leah B. 2102-0147
REVIEWED BY ACN
Daniel Heck 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
Reduced to $00. Selling expenses are not allowable deductions when the real estate, was
I
jointly owned by right of su~ivorship.
ROW Page 1
EAT SHA DAVIS
& YOHE, EC.
~ A'I-FORNEYS AT LAW
PLEASE REPLY TO: Harrisburg
WRITER'S E- MAIL: jcrist~ldylaw.com
Mary C. Lewis, Register of Wills
Cumberland County Courthouse
Hanover & High Street
Carlisle, PA 17013
April 16, 2002
RE:
Estate of Leah B. Reider, Deceased
Our File No.: 807-01
Kimber L. Latsha
Douglas C. Yohe**
Glenn R. Davis
Kevin M. McKenna***
Jonathan M. Crist
Barbara G. Graybill
Timothy W. Garvey*
David C. Marshall
Steven M. Montresor*
Christine L. Sudlow*
Chadwick O. Bogar
Duane P. Stone
Julianna G. Van Duyne
Also admitted *NJ
**NC, MD
***NJ, DC
Dear Ms. Lewis:
Enclosed please find a check in the amount of $173.25 to cover the additional tax on the
above-referenced Estate as indicated in the attached bill from the Commonwealth of Pennsylvania
Department of Revenue.
Thank you for your attention to this matter. If you have any questions or concerns, please
do not hesitate to contact us.
JMC/jeb
Enclosure
/yours,
74151
Post Office Box 825 · Harrisburg, PA 17108-0825
4720 Old Gettysburg Road, Suite 101 · Mechanicsburg, PA 17055 ° (717) 761-1880 ° FAX (717) 761-2286
7 Great Valley Parkway, Suite 221 · Malvern, PA 19355 ° (610) 251-6985 · FAX (610) 407-9265
3000 Atrium Way, Suite 251 · Mt. Laurel, NJ 08054 · (856) 231-5351 · FAX (856) 231-5341
Maryland Telephone: (410) 727-2810
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 001080
CRIST JONATHAN M ESQUIRE
LATSHA DAVIS & YOHE PC
PO BOX 825
HARRISBURG, PA 17108
........ fold
ESTATE INFORMATION: SSN: 206-10-8638
FILE NUMBER: 2102-0147
DECEDENT NAME: REIDER LEAH B
DATE OF PAYMENT: 04/17/2002
POSTMARK DATE: 04/1 6/2002
COUNTY: CUMBERLAND
DATE OF DEATH: 11/11/2001
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $173.25
TOTAL AMOUNT PAID:
$173.25
REMARKS: JONATHAN M CRISTESQUIRE
SEAL
CHECK# 2752
INITIALS: AC
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DTVTSTOH
DEPT. 280601
HARRISBURG., PA 17128-0601
CONHONNEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
REV-i&D7 EX AFP
JONATHAN H CRIST
PO BOX 825
': DATE 05-28-2002
~ ESTATE OF REIDER LEAH
DATE OF DEATH 11-11-2001
F'rLE NUH*tER 21 02-0147
'0:~ i'i!~¥ 31 ?i:~.~3 COUNTY CUH]~ERLAND
ACN 101
PA l'~.,t O~ 8- 0825
Amoun~ Remi~c'l:md
HAKE CHECK PAYABLE AND RENZT PAYNENT TO:
REGISTER OF WILLS
CUH]}ERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To /nsure proper credi~ ~o your account, submit: ~he upper portion of ~:his fore wi~:h your ~ax payment.
CUT ALONG TH'rS LINE ~ RETA'rN LONER PORT'rON FOR YOUR RECORDS
REV-1607 EX AFP (01-02) ~ ZNHERZTANCE TAX STATEHENT OF ACCOUNT
ESTATE OF REIDER LEAH ]} F'rLE NO. 21 02-0147 ACN 101 DATE 05-28-2002
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHO#N BELO#
ZSA SUHHARY OF THE PRINCIPAL TAX DUE.. APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE.. AND, ZF APPLICABLE,
A PROdECTED INTEREST FIGURE.
DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 04-08-2002
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYHENTS (TAX CREDITS):
2,780.85
PAYHENT RECEIPT DISCOUNT (+) ANOUNT PAID
DATE NUHBER INTEREST/PEN PAID (-)
130.38
02-08-2002
04-16-2002
CD000840
CDO01080
.00
2,477.22
173.25
IF PAID AFTER TH/S DATE, SEE REVERSE
S/DE FOR CALCULATION OF ADDITIONAL INTEREST.
( ZF TOTAL DUE ZS LESS THAN $1,
NO PAYHENT 1S REQUIRED.
ZF TOTAL DUE IS REFLECTED AS A 'CREDIT" (CR),
TOTAL TAX CRED'rT
2,780.85
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR *rNSTRUCTTONS. )
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONNEALTH OF PENNSYLVANIA.
REFUND (CA): A refund of a tax credit, ahich ams not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications ara available at
the Office of the Register of Wills, any of the 25 Revenue District Offices or frei the Department's Z4-hour
answering service for fores ordering: 1-800-362-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-BOO-4q7-30ZO (TT only).
REPLY TO:
Questions regarding errors contained on this notice should bm addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZO0601j Harrisburg, PA 17128-0601, phone
(717) 787-6SOS.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount
of the tax paid is allowed.
PENALTY:
The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January lB, 1996, the first day after the end of the tax amnesty period.
INTEREST:
Interest is charged beginning mith first day of delinquency, or nine (9) months and one [1) day from the date of
death, to the date of payment. Taxes which became delinquent before January l, 1982 bear interest at the rate of
six (62) percent per annum calculated at a daily rate of .000164. All taxes ahich became delinquent on and after
January 1, 1982 will bear interest at a rate which miZZ vary from calendar year tn calendar year mith that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOOZ ars:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 ZOZ .0003q8 1992 9X .0002q7
1983 16Z .000438 X993-1994 72 .000192
1984 X1Z .000301 199S-X998 92 .0002q7
1983 13Z .000356 1999 7Z .000292
1986 IOZ .000274 2000 8Z .000219
1987 9Z .000247 2001 9Z .0002q7
1988-1991 11~ .000301 2002 6~ .000164
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent ~ill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.