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Home My WebLink About05-18-09J 1505607120 REV-1500 Ex (OB-OS) OFFICUU_ USE ONLY PA Department of Revenue Bureau of Individual Taxes county cone Year File Number Po Box.zaosot INHERITANCE TAX RETURN Harrisburg, PA tT128-0801 RESIDENT DECEDENT 2 1 0 9 0 0 6 1 ENTER DECEDENT INFORMATX)N BELOW Social Security Number Date of Death Date of Birth 139 26 4511 12 04 2008 11 03 1933 Decedent's Last Name Suffix Decedent's First Name MI YOIINGSMAN FREDA J (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI YOIINGSMAN EDMUND ~ Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRUITE OVALS BELOW X~ 1. Original Retum ~ 2. Supplemental Retum ~ 3. Remainder Retum (dale of death prior to 12-13-92) 4. Limned Estate ~ qa, Future Interest Compromise ~ 5. Federal Estate Tax Retum Required (tlate of tlealh aner 12-1242) 9. Decedent Dietl Testate ~ T Decedent Malntalnetl a Living Trust 0 9. Total Number M Safe De (Attach GOPYM Wiq (Attach COPY OF TIUet) pose IiozBs 9. Litigation Proceeds Received ~ 10. Spousal PaveM Crednt(dete of tleeth ~ i t, Electlon to tax under Sec. 9113 A beNroen 12J1 1 and -0-85) ( ) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number GARY L. JAMES ESQ. 717 53~ 3280 ,, Finn Name (N Applicable) r- `~ ~ ~ ~'`_~ _> REGISTER OF US~NLY''s~ ' i JAMES, SMITH, DIETTERICK & CONNELLY, L ~~~ ~ '"- -~ rn First line of address -- .o GO - "- ,J,1 134 SIPB AVENUE ~"~ T ~+ _i -z, Seeond line of address ' ~ "" - _z7 ~ , `~ _I -' _ p O~ City or Post Office DATE FILED State ZIP Code HUMMELSTOWN PA 17036 Corresponden!'s e-mail address: 91 j~ j s d C. C O m Under penakias of paqury, l deWare that I have examined this return, including accompanying schedules antl statements, and to Na best M my knowledge and belief, It is We, wrteU and mpble. Decle n of preparer olhar than the personal represeniatlve Is based on all IMormatlon of which preparer has any knowledge. SI TARE OF IBLE F ING RETURN ~~ Diane Lynn Steenstra ,S- (3 -O q ADDRESS 589 Lake Meade Drive, East Berlin, PA 17316 SIGWI EOF PREPARER OTHER THAN REPRESENTATIVE ~~ Gary L. James Esq. 5'..- ~ _. ADDRESS 134 Sipe A , Hu melstown, PA 17036 Side 1 L, 1505607120 1505607120 1505607220 REV-1500 EX Decedents Social Security Number oeceaem•s creme: Freda J. Youngsman 13 9 2 6 4 511 RECAPITULATION 1. Real Estate (Schedule A) ........................................................................................ .. t. 2. StoGcs and Bonds (Schedule B) .............................................................................. . 2. 3. Closely Held Corpo28on, Partnership or Sole-Proprietorship (Schedule C)......... . 3. 4. Mortgages & Notes Receivable (Schedule D) ......................................................... . 4. 5• Cash, Bank De sits & Miscellaneous Personal Pro e po p rty (Schedule E) ............... . 5. 9 , 6 4 4 . 5 8 8. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............ . 8. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ~ Separate Bluing Requested ............ . ~. 2 5 8, 4 6 5. 4 1 8. Total Gross Aasets (total Lines 1-7) ...................................................................... . 8. 2 6 8, 1 0 9. 9 9 9. Funeral Expenses & Administrs8ve Costs (Schedule H) ........................................ . 9. 8 , 3 7 8 . 2 2 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................... . 10. t t. Total Deductions (total Lines 9& 10) ..................................................................... . t t. 8, 3 7 8. 2 2 12. Net Value of Estate (Line 8 minus Line 11) ........................................................... .. 12. 2 5 9 , 7 3 1 . 7 7 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ................................................ . t3, 14. Net Value Subject to Tax (Line 12 minus Line t3) ................................................ . 14. 2 5 9 , 7 3 1 . 7 7 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line t4 taxable at the spousal tax rate, or transfers under Sec. 91 t 8 (axt.z) x .o0 2 5 9, 7 3 1. 7 7 t5. 0. 0 0 18. Amount of Line 14 taxable at lineal rate X .045 0. 0 0 t e. 0. 0 0 t 7. Amount of Line 14 taxable at sibling rata X .12 0. 0 0 t~~ 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 t 8. 0, 0 0 19. Tax Due .................................................................................................................... . 19. O . O O 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505607220 1505607220 J REV-1500 EX Page 3 Decedent's Complete Address: FIIe Number 21-09-0061 DECEDENT'S NAME Freda J. Youngsmen STREET ADDRESS 907 Ginkgo Grove CITY Mechanicsburg STATE PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 0.00 3. InteresVPenal if a livable Total Credits (A + g + C) (2) 0.00 ty ~ PP D. Interest E. Penalty Total InteresUPenalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (q) 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) 0.00 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This Is the BALANCE DUE. (5B) ~, ~ 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 :.................................................................................. x ^ b. retain the right to designate who shall use the properly trensfemed orits income :.................................... ~ n c. retain a reversionary interest: or .................................................................................................................. x FL~I d. receive the promise for life of either payments, benefits or care? .............................................................. x ^ 2. If death oaxrmed 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?......... ^ 0 4. Did decedent own an Individual Retlrement 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 R 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. §9118 (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. §9118 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disGosure of assets and filing a tax return are still applicable even if the surviving spouse is the only benefidary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twentyone years of age or younger at death to or for the use of e naWrel parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of trensfers to or for the use of the decedent's lineal benefidades is four and one-half (4.5) percent, except as noted in 72 P.S. §9116 7.2) [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. §9115 (a) (1.3)]. A sibling is defined under Secfion 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adopfion. Rsv1tlDa FJ(~ (8•Be) 8CHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COAMONWFALTH OF PENNeriVANN MHERRRNCE T/J(RETUgN RE80ENi DECEDENT ESTATE OF FILE NUMBER Youngsman, Freda J. 21-09-0061 Intrude the preceetls o<IMigelion aiM Ne tlate Ilw preceetla were raceiwfd M'the eatele. All prope,pr IWntlPOW„stl wllh tl,e dp11t of survlvorehlP must lr dleDlaaetl Dn sehalub F. NUMBER ~ DESCRIPTION 1 I ING Direct Orenge Savings Account Number 60931201 -valued per letter dated March 18, 2009 2 ~ Personal Property 3 I U.S. Treasury -one-half 2008 personal income tax refund OF DEATH 6,586.08 1,500.00 1,558.50 TOTAL (Also enter on Line 5, Racapitulatlon) I 9,644.58 (R more space is nestled, addltlonal 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 FJIt (6-0a) 8CHEDULE 6 INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMLNWFALTH OF pENNSTLVFNN NHERn/,NCE TAX gENRN gEBDENT DECEDENT ESTATE OF FILE NUMBER Youngsman, Freda J. 21-09-0061 This achetlule must be compbtetl antl 0btl Mihe answer b any of questions 1 ihmuph 4 on tha reveiaesitle of the REV-7500 COVER SHEET b yec. ITEM NUMBER DESCRI Y INCLUDE NAME OF TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER ATTACH A COPV OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST E7ccLUSioN (IF APPLICABLE) TAXABLE VALUE 1 Commerce Bank Savings Account # 616177963 - 4,456.67 4,456.67 titled in the Freda J. Youngsman Living Trust dated 04H9H996; valued per letter dated April 17, 2009 2 118.228 units of T Rowe Price Blue Chip Growth 2,527.71 2,527.71 Fund -titled in the Freda J. Youngsman a/k/a Frederika J. Youngsman Living Trust dated 04.19-96; held in the T Rowe Price account number 670191131-1; valued per public listing 3 623.368 units of T Rowe Price Dividend Growth 9.618.57 9,618.57 Fund -titled in the Freda J. Youngsman alk/a Frederlka J. Youngsman Living Trust dated 0419-96; held in the T Rowe Price account number 670862021-0; valued per public listing 4 1,963.868 units of T Rowe Price Equity Inwme 31,775.38 31,775.38 Fund -titled in the Freda J. Youngsman alk/a Frederika J. Youngsman Living Trust dated 0419-96; held in the T Rowe Price account number4009753250-9-0; valued per public listing 5 558.678 units of T Rowe Price Health Sciences 9,944.49 9,944.49 Fund -titled in the Freda J. Youngsman alk/a Frederlka J. Youngsman Living Trust dated 04-19-96; held in the T Rowe Price account number 1018389317-9; valued per public listing Total of CoMinuatlon Schedules Sae athched as TOTAL (Also enter on Llne 7, Recapltulatlon) I 258.465.41 (R more space is needetl, atlditional papas of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-7500 Schedule G (Rev. 6-98) Rw-0510 EX+ (S-0E) 8CHEDULE G INTER-VIVOS TRANSFERS 8r MISC. NON-PROBATE PROPERTY COMMONWERLTH OF PENNSVLVFNN NNEARANCE TAX RETURN continued RESpENi OEGEOENT ESTATE OF FILE NUMBER Youngsman, Freda J. 21-09-0061 ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE NAME OF TRANSFEREE, THEIR REUTIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE GEED FOR REAL ESTATE DATE OF DEATH VALUE OF ASSET x of DECD~s O'rTEREST ExcLUSioN (IF APPLICABLE) TAXABLE VALUE 6 1,114.82 units of T Rowe Price Mid-Cap Growth 34.180.38 34,180.38 Fund -titled in the Freda J. Youngsman alk/a Frederika J. Youngsman Living Trust dated 0419-96; held In the T Rowe Price account number4009753242-8; valued per public listing 7 1,651.091 units of Vanguard Equity Income Fund 25,575.40 25.575.40 - titled In the Frederika J. Youngsman Living Trust dated 0419-96; held in the Vanguard account number 09900231747; valued per public Ilsting 8 1,317.949 units of Vanguard Life Strategy Growth 19,821.95 18,821.95 Fund -titled in the Frederika J. Youngsman Living Trust dated 0419-95; held in the Vanguard account number 08800231747; valued per public Ilsting 9 868.523 units of Vanguard Life Strategy 12,515.42 12,515.42 Moderate Growth Fund -titled in the Frederika J. Youngsman Living Trust dated 0419-96; held in the Vanguard account number 09900231747; valued per public listing 10 1,778.728 units of Vanguard Wellesley Income 32,159.40 32,159.40 Fund -titled in the Frederika J. Youngsman Living Trust dated 0418-98; held in the Vanguard account number 09900231747; valued per public listing Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rw-0310 EX. (Bi3) SCHEDULE 6 INTER-VIVOS TRANSFERS 8 MISC. NON-PROBATE PROPERTY Ld.OAONWEALTH OF iENNBnVAN W NHERRANLE TAX RETURN continued RE3DENT OELEOENT ESTATE OF FILE NUMBER Youngsman, Freda J. 21-09-0061 ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENr AND THE DATE OF TRANSFER. ATTACH A COPY OF THE OEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET w of oECD~s INTEREST ExcLUSION (IFAPPLILABLE) TAXABLE VALUE 11 679.831 units of Vanguard Wellington Fund - 15.642.91 15,642.91 titled in the Frederika J. Youngsman Living Trust dated 0419-86; held in the Vanguard account number 09900231747; valued per public listing 12 1,888.033 units of Vanguard Windsor II Fund - 60.247.13 60.247.13 titled in the Frederika J. Youngsman Living Trust dated 0418-96; held in the Vanguard account number 09900231747; valued per public listing TOTAL (Also enter on Line 7, Recapitulation) 258,465.41 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-7500 Schedule G (Rev. 6-98) REV-1151 Exi (14.98) COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RERIRN RESIOENr DECEDENT SCHEDULE H FUNERAL EXPENSES & ESTATE OF FILE NUMBER Youngsman, Freda J. 21-09-0061 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A, ~ FUNERAL EXPENSES: See continuation schedule(s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representa0ve's Commissions Sodal Security Number(s) / EIN Number of Personal Representa0ve(s): Street Address City State Zip Year(s) Commission paid z. Atromeys Fees James, Smith, Dietterick & Connelly, LLP 3. Family ExempOon: (If decedent's address is not the same es claimant's, attach explana0on) Claimant Street Address City State Zip Retationshlp of Claimant to Decedent 4. I Probate Fees 3,795.22 4,000.00 83.00 5. Accountant's Fees 8. Tax Retum Preparer's Fees 7. Other Administra0ve Costs 500.00 See continuation schedule(s) attached TOTAL (Also enter on Ilna 9, Recapitulation) 8 378.22 Copyright (c) 2002 forth software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Youngsman, Freda J. 21-09-0061 I I CM NUMBER 1 Funeral Expenses DESCRIPTION Hoffman-Roth Funeral Home & Crematory, Inc -funeral expense H-A Subtotal 2 Other Administrative Costs James Smith Dietterick 8 Connelly LLP -reserve for estate administration closing costs H-87 Subtotal AMOUNT 3,795.22 3,795.22 500.00 500.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Fonn PA-1500 Schedule H (Rev. 6-98) REV-1517 E%a (ppp) - SCHEDULE J D~IHERIFT~ANCETAXERENRNAN~ BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Youngsman, Freda J. 21-09-0061 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE Do xa us1 T~v. (Words) ($$$) I TAXABLE DISTRIBUTIONS [nGude outright spousal dlstributrons, and transfers under Sec. 9116(a)('1.2)] 1 Edmund W. Youngsman Husband 100% of 259,731.77 907 Ginkgo Grove residue Mechanicsburg, PA 17055 Total 259,731.77 Enter dollar amounts for dlatributrons shown stave on lines 1 5 through 18, as appropn ate, 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-'1500 COVER SHEET 0 00 Copynght (c) 2002 form software only The Lackner Group, Inc. Fonn PA-7500 Schedule J (Rev. 6-96) ~> ci O ~ Q, o C7 r d o° ~: 4 F CJ ~ ~ !? Q ~~ ~ ~ ,~a~c~eH a J J N C C O a UK~ Aga n ~aw x E ~ N W ~i E t !E ~+ a ~ I, d L ~ V ~ 7 M - y y C a0 - C ~ a W r = ~ w ~ ~ Q - t0 O~ Oa = LL ~ w t II N ~ 7 N d ~ d ~ ~ = d V ~p - (7a'U~V May I5, 2009 Glenda Famer Strausbaugh Register of Wills & Clerk of Orphans' Court 1 Courthouse Squaze Cazlisle, PA 17013 RE: ESTATE OF FREDA J. YOiINGSMAN, DECEASED File Number: 21-09-0061 Deaz Ms. Strausbaugh: Enclosed aze the following documents to be filed in the above-referenced Estate: 1. An original and two (2) copies of the Pennsylvania Inheritance Tax Return. 2. An original and one (1) copy of the Inventory. 3. A check made payable to the "Register of Wills, Cumberland County" in the amount of Thirty Dollazs ($30.00) representing the filing fee. 4. A copy of the Will. Please time-stamp the additional copies of the Return and Inventory and return them to me in the enclosed self-addressed, stamped envelope. If you have any questions, please feel free to give me a call. Sincerely, JAMES, SMITH, DIETTERICK BL CONNELLY, LLP Denise M. Long Cc: Diane L. Steenstra FORMLTL.A„ Denise M. Long dml@jsdc.com N 0 CQ ° .'° ~ , ~ i ~. 3 ~ - -3r a. --C . y rn c .. v7 ~~ CO _. - i C7` j ~ t _~c 3: - ~ o -.- m 134 SIPE AVENUE HUMMELSTOWN, PA P036 MAILING ADDRESS P 0. BOX 650 HERSHEY, PA 1]033 TOLL FREE 1.800.942.3660 TEL. ]1].533.3280 FAX ]1].633.]]]1 www.jsdaccm 1(