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Home My WebLink About07-20-09~ REV-1500 1505607120 EX (06-05) OFFICIAL U5E ONLY PA Department of Revenue ounty o e ear i e um er Bureau of Individual Taxes INHERITANCE TAX RETURN PO Box.28o601 RESIDENT DECEDENT 2 1 0 9 0 3 5 2 Harrisburg, PA 17128-0601 Social Security Number Date of Death Date of Birth 172408130 03282009 07091951 Decedent's Last Name Suffix Decedent's First Name MI SMITH RODNSY i7 (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI SMITH RSLLY p, Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Retum p 2. Supplemental Return ~ 4. Limited Estate ® g, Decedent Died Testate (Attach Copy of WWII) ~ 4a. Future Interest Compromise (date of death after 12-12-82) ~ ~ Decedent Maintained a Li~sing Trust (Attach Copy of Trust) ~ 3. Remainder Return (date of death prior to 12-13-82) ~ 5. Federal Estate Tax Return Required 0 _ 8. Total Number of Safe Deposit Boxes ~ 9. Ldlgabon Proceeds Received ~ 10- Spousal Poverty Credd (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch O) ame Daytime Telephone Number DALS t' SH~GHART, u'R. sS~UIRsr 71'/2434311 Firm Name (If Applicable) First line of address 10 DPS3T HIGH STRSST Second line of address City or Post Office State ZIP Code CARLISLE PA 17013 ~ N REGISTErr~t3F~fILLS ONLY '' ~ ~ - ~'J' i ~t r ~„~ ' -~ x -~' C> --rt ...- , ~: - -1 ` - "~~ - - :: '~'+ -a D~I'E FILED ~ : . ~; ~ rt - , ~ ~ ,T' ~' S Correspondent's e-mail address: 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 t:omplete. DeGaration of preparer other than the persona! representative Is based on all Information of which preparer has any knowledge. l' ~'`~ Kelly A. Smith ~ _ a~ , Q ADDRESS '~ 3505 Beech Run Lane, Mechanicsburg, PA 17050 --~ ~ -~---.~. ._. ... ~.. ..r..- ....~ DATES ~' Y ~ Dale F Shughart, Jr. Esquire ~ ~j~ ~~d9 10 West High Street, Carlisle, PA 17013 Side 1 1505607120 1505607120 1505607220 REV-1500 EX Decedent's Name: SMITH , R O D N E Y J. RECAPITULATION 1. Real Estate (Schedule A) ...................................................................................... .... 1. 2. Stocks and Bonds (Schedule B) ............................................................................ ... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)....... ... 3. 4. Mortgages & Notes Receivable (Schedule D) ....................................................... ... 4. 5• Cash, Bank Deposits ~ Miscellaneous Personal Property (Schedule E) ............. ... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested .......... ... 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested .......... ... 7. 8. Total Gross Assets (total Lines 1-7) .................................................................... ... 8. 9. Funeral Expenses i~ Administrative Costs (Schedule H) ...................................... ... 9. 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ............................. ... 10. 11. Total Deductions (total Lines 9 & 10) ................................................................... ... 11. 12• Net Value of Estate (Line 8 minus Line 11) .......................................................... ... 12. 13. Charitable and Governmental Beques#s/Sec 9113 Trusts fnr which an election to tax has not been made (Schedule J) ............................................... .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ............................................... .. 14. 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 .00 15. 16. Amount of Line 14 taxable at lineal rate X .045 16. 17, Amount of Line 14 taxable at sibling rate X ,12 17. 18. Amount of Line 14 taxa e at collateral rate X .15 18. 19. Tax Due ................................................................................................................... .. 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 L 1505607220 Decedent's Social Security Number 172408130 30,941.94 30,941.94 10,232.00 10.00 10,242.00 20,699.94 20,699.94 0.00 1505607220 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 09 - 0352 Smith, Rodney J. TREET ADDRE S ----- -- 3505 Beech Run Lane CITY Mechanicsburg STATE PA ZIP 17050 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 Total Credits (A + B + ~) (2) 0.00 3. InteresUPenalty if applicable _ p. Interest E. Penalty Total InteresUPenalty (D + E) (3) 0.0 0 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) 0.0 0 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 :.................................................................................. ^ b. retain the right to designate who shall use the property transferred or its income :.................................... I^II c. retain a reversionary interest; or .................................................................................................................. LJ ^ d. receive the promise for life of either payments, benefits or care? .............................................................. x 2. If death occurred 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?......... ^ 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. „,..,;: $4`IR"s~-.+?b"2-~:'^,~ .'~ 2~~~ r t~','~t(=t~1s'Ir :lit"~ 'tR~L`~'~.C'~.~>S,'~+<lt::~*'Cy ',;~; ~(?+2uS`,};r~. yk '.'!:`~, - -~ ~ , "--,~"'i~,~'~t~S'S~! .. .T" ".'~F SAS`,.. ...•I,Lt r+h ~..~'`I ~~~. '' For dates of death on or after July 1, 1994 and before January i , 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 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 zero (0) 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) [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. SCHEDULE E CASH, BANK DEPOSITS, & MISC. COMMONWEALTH OF PENNSYLVANIA PERSONAL PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF St111th, Rodney J. 21 - 09 - 0352 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 DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 Sovereign Bank Account No. 2334085146 10,036.23 Principal 10,024.51 Accrued interest 11.72 2 Members 1st Federal Credit Union savings Account No. 195717 7,534.34 Principal 7,529.54 Accrued interest 4.80 3 Members 1st Federal Credit Union checking account #195717 1,559.68 Principal 1,559.68 Accrued interest -0- 4 I USAA, insurance check for total loss of automobile due to collision i 6,319.83 5 I Chenega Operations Services, final payroll i 5,491.86 TOTAL (Also enter on Line 5, Recapitulation) ~ 30,941.94 SCHEDULE H ' FUNERAL E)((PENSES 8~ COMMONWEALTH Or PENNSYLVANIA r'y~~ ~+ ~/~ INHERITANCE TAX RETURN ALJIYIINh7~A 1 1 V G ~•(~ RESIDENT DECEDENT wv ~ v FILE NUMBER -- ----- ESTATE OF Smith, Rodney J. 21 - 09 - 0352 Debts of decedent must be reported on Schedule 1. --"--- ---- ITEM -- --_ ----- NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A• 1 Myers Funeral Home, funeral bill 3,055.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Kelly A. Smith Street Address 3505 Beech Run Lane City Mechanicsburg state PA zip 17050 Relationship of Claimant to Decedent Wife 4. Probate Fees Register of Wills, probate Will (paid 90.00; owe 60.00) 5. ~ Accountant's Fees (Estimated) 6. Tax Return Preparer's Fees (Estimated) 7. Other Administrative Costs 1 Register of Wills, Short Certificates 3.500.00 150.00 2, 500.00 1,000.00 12.00 TOTAL (Also enter on line 9, Recapitulation) 10,232.00 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Smith, Rodney J. Schedule H /~ ~,~,,,~~ Fuierel E~er~ses & 2 ~ Register of Wills, filiing inheritance tax return. 21 - 09 - 0352 Page 2 of Schedule H 15.00 SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OR PENNSYLVANIA LIABILITIES & LIENS INHERITANCE TA% RETURN ~ RESIDENT DECEDENT FILE NUMBER ESTATE OF Smith, Rodney J. 21 - 09 - 0352 Include unreimbursed medical expenses. ITEM -- NUMBER DESCRIPTION AMOUNT 1 Debbie Lupold, Treasurer, 2009 county and township personal taxes 10.00 TOTAL (Also enter on Line 10, Recapitulation) ~ 10.00 REV-1513 EX+ (9-00) _ ~ SCHEDULE J COMMONWEALTH OF PENNSYLVANIA B E N E F I C IARI E S INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Smith, Rodney J. 21 - 09 - 0352 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not List Trustee(s) I~ TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Kelly A. Smith Wife 100% 3505 Beech Run Lane Mechanicsburg, PA 17050 Enter dollar amounts for disVibutions shown above on lines 1 5 through 18, as appropriate, 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 II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 Page: 1 Document Name: untitled DDHIST Demand Deposit Display History Acct 2334085146 Alpha key SMITHRJ_79 _ Request ALLTRANS Last stmt 04/10/09 S --Date-- ----Description----- -Serial Nbr- * 03/12/09 INTEREST CREDIT * 03/12/09 DAILY BALANCE * 04/10/09 INTEREST CREDIT * 04/10/09 DAILY BALANCE -Reference- 00000000000 00000000000 6017 04/24/09 Amount-- 11.45 10,024.51 11.72 10,036.23 _ DDDHISTREQ _ DDDHISTBAL _ DDDMAIN _ DDDACCT _ DDDINT Only one page of information. GN20000I04 COMMAND =__> F2=Retrieve F3=Exit F4=CRFwindow '-~9f3V~~i Ci~~i ~~1~ i~11~~. Memo: a X4/25/2009 $~~**~**~~10,035.23 ccount Holder: RODNEY J SMITH Account Number: 2334085146 Branch Number: 0233 DETACi-i HivD RETAIN FOR YOUR RECORDS 0531754 OD1001MA Rev. 1/Of Date: 4/25/2009 Time: 11:22:59 AM St OO MEMBERS 1St FEDERALCREDIT UNION Send Inquires to: 5000 Louise Drive PO Box 40 Mechanicsburg, PA 17055 www.membersl st.org Main Switchboard: (717) 697-1161 or (800) 283-2328 EZ Call: (717) 697-4372 or (800) 283-4372 TDD: (717) 697-5312 or (800) 283-2328 ext. 5312 TeleBranch: (717)795-6049 or (800)237-7288 RODNEY J SMITH DBA SMITH CONSULTING SERVICES 3505 BEECH RUN LN MECHANICSBURG PA 17050-2207 Statement of Accounts 3 Mar 01 , 2009 thru Mar 31 , 2009 Account Number: 195717 Account Balances at a Glance: Checking: 1 , 559.68 SaVIngS: 7, 534.34 Certificates: o . 00 Loans: o.oo Money Management: o . 00 Page: 1 of 3 Your account falls within the Small Volume Business tier. Membership has its advantages! Your 2009 VIP pass to Carlisle Events is enclosed in this statement. CHECKING ACCOUNTS 07 - BUSINESS CHECKING Date Transaction Description Additions Subtractions Balance Mar°Ol Balance Forward Mar12 Deposit by Check 1,000.00 2,158.50 3,1.98 50 Mar 1.3 Withdrawal 500.00- Mar 17 Withdrawal ACH CHASE . 2,698.50 1,738;. 82- TYPE: EPAY ID: 5760039224 CO: CHASE .1,559.68 Mar 31 Ending Balance 1;559.68 WITHDRAWALS AND OTHER CHARGES Date. Amount Description __ Date Amount Description Mar 13 500:00 Withdrawa) Mar 17 1,138.82 Wittii~rawal ACH ' -2~.~fltdrawaJS,and Other Charges for 4, 638.82 DEPOSITS AND OT'HI=R CREpIT5 Date Amount .Description __ Date Amount Description Mar12 ~,OOf1.,00 Deposit by Check SAVINGS ACCOUNTS - 00 - t3UStN~SS SA1/lNGS s Date Transaction Description Additions Subtractions Balance Mar 01 .Balance Forward ~ ~ ~ ~ ~ ~ ~ ~ ~~ ~ 7 529. 54 Mar 31 ~Depos~t Dividend 0. 750% 4, $0 .7,534 34 Annual Percentage Yield Earned 0. 750% from 03/01/2009 through 0,3/3'1/2009 . . Mar 31 ~nding Balance 7,534.34 --- Continued on following page--- LAST WILL AND TESTAMENT OF RODNEY J. SMITH I, Rodney J. Smith, of East Pennsboro Township, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament and revoke all Wills and Codicils previously made by me. ITEM I: I direct that my legally enforceable debts and funeral expenses, together with the expenses of the administration of my estate shall be paid from my residuary estate as soon as practicable after my decease, as a part of the expense of the administration of my estate. ITEM II: I devise and bequeath all of my Estate of every nature and wherever situate unto my wife, Kelly A. Smith, provided she shall survive me by thirty (30) days. ITEM III: Should my said wife, Kelly A. Smith, predecease m, I bequeath all of our ePlans inc stock as follows: A. Five (5%) percent thereof unto John Koch. Should John Koch predecease me, his share shall be distributed to his Estate and shall pass as a part thereof. B. Thirty (30%) percent thereof in equal shares unto my sister, Renee Strayer, my brother Randy Smith, my brother James Smith, my wife's sister, Suzanne Williams, and my wife's brother, Dennis Kenney, provided, however, that should any of my said sister and brothers and wife's brother and sister predecease me or die on or before the thirtieth day following my death, his or her share shall be distributed to his or her issue, per stirpes, living on the thirty-first day following my death and in default of such then living issue, such share shall be added to the shares of my other then living sister and brothers and my wife's then living brother and sister, and the then living issue, per stirpes, of any of my sister and brothers and wife's brother and sister who shall then be deceased. ~~~ ~~ C. Sixty-five (65%) percent thereof in equal shares unto my son, Rodrick J.C. Smith, and my daughter, Shannon D. Wallace, provided, however, that should either of my said children predecease me or die on or before the thirtieth day following my death, his or her share shall be distributed to his or her issue, per stirpes, living on the thirty-first day following my death and in default of such then living issue, such share shall be added to the share of my other child, if then living, or to his or her then living issue, per stirpes, if he or she is then deceased. ITEM IV: Should my said wife, Kelly A. Smith, predecease me or die on or before the thirtieth day following my death, I devise and bequeath the rest, residue and remainder of my Estate of every nature and wherever situate in equal shares unto my two children, Rodrick J. C. Smith and Shannon D. Wallace, provided, however, that should either of my said children predecease me or die on or before the thirtieth day following my death, his or her share shall be distributed to his or her issue, per stirpes, living on the thirty-first day following my death and in default of such then living issue, such share shall be added to the share of my other child, if then living, or to his or her then living issue, per stirpes, if he or she is then deceased. ITEM V: I authorize and direct that my Executrix, as well as her successors, shall have full right and authority to continue to operate and carry on any businesses owned or controlled by me at my death for whatever period of time they shall think proper, and they shall have the power to do any and all things they deem necessary or appropriate, including the power to incorporate the businesses, the power to borrow and to pledge assets contained in my Estate as security for such borrowing and the power to close out, liquidate, or sell such businesses, or to distribute them in kind, at such time and upon such terms as they shall deem best. -2- ITEM VI: All Federal, State and other death taxes payable because of my death, with respect to the property forming my gross Estate for tax purposes, whether passing under this Will or otherwise, including any interest or penalty imposed in connection with such taxes, such be considered a part of the expense of the administration of my Estate and shall be paid out of the principal of my Residuary Estate without apportionment or right of reimbursement. ITEM VII: I appoint my wife, Kelly A. Smith, Executrix of this my Last Will and Testament. Should my said wife, Kelly A. Smith, fail to qualify or cease to act as Executrix, I appoint my son, Rodrick J. C. Smith, and my daughter, Shannon D. Wallace (or either of them should one of them fail to qualify to act as Executor), co-Executors of this my Last Will and Testament. ITEM VIII: I direct that all fiduciaries acting under this Will, whether or not named herein, shall not be required.to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHERE~JF, I have hereunto set my hand and seal, this ~~'r('`day of August, 2003. ~`~ ~ [SEAL] ne J. Smith -3- _, i~~ The preceding instrument, consisting of three (3) typewritten pages, each identified by the signature of the Testator, was on the date thereof, signed, published and declared by Rodney J. Smith, the Testator therein named, as and for his last Will, in the presence of us, who, at his request, in his presence and in the presence of each other, have subscribed our names as witnesses hereto. ~~ J -4- l~ ~,r COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF CUMBERLAND We, Rodney J. Smith, Dale F. Shughart, Jr., and Kelly A. Smith, the Testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his last Will and that he had signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witness and that to the best of his/her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. estator i~"N~1 r itne s l%' W tness Subscribed, sworn to and acknowledged before me by Rodney J. Smith, the Testator, and subscribed and sworn to before me b~y Dale F. Shughart, Jr. and Kelly A. Smith, witnesses, this day of August, 2003. .,~ Notary ublic NOTARIAL SEAL t i~SivlF v. CHYLE, NOTARY P ~ . . . PA ,: ; - ~ C,~.k~LISLE, CUI~ERLAND •. ,~x1~3KUJ EXPIRES OCTOBER 17.2006 ., ~.~:: NOTAR4IL SEALw.~.~ww - 5 - BONNIE L CHYLE, NOTARY PUBLIC BORO OF CARLISLE, Ct1I1110ERLAND CO. PA MY CONMISSK~N EXPIRES OCTOBER 17. 2008