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Home My WebLink About09-18-0915056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Coun t,ode Year File Number Bureau of Individual Taxes eln ry PO BOX 280601 INHERITANCE TAX RETURN 21 09 00120 Harrisburg, PA 17128-0601 -~ RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 178-22-7289 ' 12/20/2008 ' 10/08/1931 __ Decedent's Last Name Suffix Decedent's First Name MI _ _ _ ___ _ _ Elias ' George ' J (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI __ Spouse's Social Security Number ', THIS RETURN MUST BE FILED IN DUPLICATE WITH THE '' REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ;~:;. 1. Original Return ,~,.,.".. 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate __ ~ 4a. Future Interest Compromise (date of 5. Federal Estate Tax Return Required death after 12-12-82) __ 6. Decedent Died Testate ¢°°""°3 7. Decedent Maintained a Living Trust 8. Total Number of Sate Deposit Boxes (Attach Copy of Will) (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 John R. Fenstermacher ', ' (717) 691-5400 _ __ _ _. Firm Name (If Applicable) __ REGISTER OF WILLS USE ONLY Fenstermacher and Assoc __ _ _ _ _ . ~--~ rs First line of address _ ' , ~ _ _ _ _ _ _ _ ._ ' ~ r.~ - 5115 East Trindle Road _ t ' '1 "+ Second line of address ~,' i ; .t ~ < ,`} a W ~- . .: _ ~ ,._ ..~ City or Post Office _ __ _ State ZIP Code __ DATE F1L~ -*j i ~._ ~. -,. _ : - : '. ~ _ _~ .. .. Mechanicsburg PA i 17050 : ,-~ _=+ tU '-~ N ~ -'~ .~-. Correspondents a-mail address: John@fenstermacherandassociates.com 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 preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATkJRE OF PERSON A DRESS 491 ,Seedling SIGNATU I~SI FOR FILING RETURN ` DATE ~ - ~ 09/16/09 in Mechanicsburg PA 17055 _ _ ______ P ATIVE - - DATE _ - t~ _ _ 09/16/09._....____ PLEASE USE Side 1 15056051058 L5056051058 15056052059 REV-1500 EX Decedent's Social Security Number Decedent's Name: George J Elias 17g-22.7289 _____..~......__,_..~. m_._._.__.__..~_,~._ .~._..____ _.~.._..__.. _ _._....~._. ~.,,.,.__,,..__ ................. .___..._....__.~_x~,.____~ RECAPITULATION _.. 1. Real estate (Schedule A) . ............................................ 1. 225,515.00 2. Stocks and Bonds (Schedule B) ....................................... 2. ' 175,675.04 __. 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. 79,439.60 6. Jointly Owned Property (Schedule F) °_:.:,~ Separate Billing Requested .... ... 6. 3,086.45 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property °" (Schedule G) Separate Billing Requested..... ... 7. 393,633.12 8. Total Gross Assets (total Lines 1-7) ................................. ... 8. ', 877,349.21 '; 9. Funeral Expenses & Administrative Costs (Schedule H) .................. ... 9. ' 23,761.13 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. ... 10. 11. Total Deductions (total Lines 9 & 10) ................................ ... 11. ' 23,761.13 12. Net Value of Estate (Line 8 minus line 11) ........................... ... 12. 853,5$$.0$ i 3. 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. 853,588.08 i 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 .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 40 '' 853,588.08 '' 16. 17. r..,.,. .. __ ,~ 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. i 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 34,143.52 34,143.52 15056052059 Side 2 L 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: George J Elias STREET ADDRESS 5233 Deerfield Avenue _--- __ CITY Mechanicsburg 21 109 ;''00120 _.._o _~___~ ._.. DECEDENT'S SOCIAL SECURITY NUMBER 178-22-7289 STATE ZIP PA 17050 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 35,000.00 C. Discount Total Credits (A + B + C) (2) 3. InteresUPenalty if applicable 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. Fill in oval 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) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 34,143.52 35,000.00 856.48 0.00 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 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'? .............. ^ Q 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ 0 ^ 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 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 adaptive 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)]. Asibling 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-7.507 EX+ (l: OS' Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE Of PILE NUMBER All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointly-awned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1' 5233 Deerfield Avenue, Mechanicsburg PA 17050 Assessed Value = $178,980.00 x 1.26 (common level ratio factor) 225,515.00 TOTAL (Also enter on Line 1, Recapitulation.) $ 225,515.00 If more space is needed, insert additional sheets of the same size. REV-1503 EX+ (g-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER George J. Elias 2009-00120 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPI~ION VALUE AT DATE OF DEATH ~ ~ PNC Financial Services Group (PNC) 2,518.89 shares 45.07(high) 43.73 (low) @ 44.3999 111,838.53 2. EV Income Fund of Boston A (EVIBX) 574.080 shares 3.77 (12/19/08) 3.79 (12/22/08) @ 3.78 2,170.02 3. MS Equally Weighted S&P 500 I (VADDX) 262.599 shares 17.75 (12/19) 17.3 (12122) @ 17.525 4,602.05 4. MS Focus Growth FD I (AMODX) 339.540 shares 17.0 (12/19) 16.27 (12122) @ 16.635 5,648.25 5. MSIF Active INTL Allocation Inst (MSACX)1,009.970 shares 8.89 (12!19) 8.76 (12/22) @ 8.825 8,912.98 6. MSIF Core Plus Fix Income Inst (MPFIX)1,386.408 shares 8.75 (12/19) 8.75 (12/22) @ F4.75 12,131.07 7. MSIF TR LTD Duration Inst (MPLDX) 2,383.643 shares 7.44 (12/19) 7.45 (12!22) @ 7.445 17,746.22 8. MSIF TR US Small Cap Val Inst (MPSCX)141.247 shares 15.16 (12119) 14.92 (12122) @ 15.04 2,124.35 9. MSIF US Real Estate Inst (MSUSX)190.409 shares 8.74 (12/19) 8.45 (12122) @ 8.595 1,636.57 10. Van Kampen Comstock I (ACSDX) 840.683 shares 10.65 (12/19) 10.44 (12/22) @ 10.54;1 8,865.00 TOTAL (Also enter on line 2, Recapitulation) $ 175,675.04 (If more space is needed, insert additional sheets of the same size) REV-'1508 EX+ (6-98) _ SCHEDULE E COMMONUVEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT t~ IA I t ~r FILE NUMBER George J. Elias 2009-00120 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Morgan Stanley Assets Tax FR Trust #410 54883 3,472.22 2. Morgan Stanley Assets Fund #410 36441 3,090.15 3. Morgan Stanley Bank #410 36441 3,185.74 4. 2008 Buick Lucerne Automobile 15,373.00 5. 1998 Honda Civic Automobile 4,850.00 6. Personalty (ClothinglHousehold Items) 7,693.75 7. M & T Portfolio Management Account No. 9848239670 41,774.74 TOTAL (Also enter on line 5, Recapitulation) $ 79,439.60 (If more space is needed, insert additional sheets of the same size) REV-1509 EX+ (6-98) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER George J. Elias 2009-00120 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. Janilyn Elias 491 Seedling Court, Mechanicsburg, PA 17055 Daughter e. I I C. JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST ~ ~ A. M&T Bank Classic Checking Account No 9841241277 . 37.86 50 18.90 2 A M&T Select Checking Account No 29274119 . 6,135.10 50 3,067.55 TOTAL (Also enter on line 6, Recapitulation) $ 3,086.45 (If more space is needed, insert additional sheets of the same size) REV-1510 EX+ (6-98) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER George J. Elias 2009-00120 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. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE. THEIRRELATIONSHIPTODECEDENTAND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET °o OFDECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1• Allstate T-Link Plus Annuity Policy No. 684031 123,087.80 100 123,087.80 2. Allstate T-Link Plus Annuity Policy No. 756029 138,043.40 100 138,043.40 3. Allstate T-Link Plus Annuity Policy No. 787570 ' 132,501.92 100 132,501.92 TOTAL (Also enter on line 7 Recapitulation) $ 393,633.12 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADhAINISTRATIVE COSTS ESTATE OF FILE NUMBER George J. Elias 2009-00120 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Neil Funeral Home 8,044.37 2. Wyoming Valley CC 665.66 3. MamaryDurkin 1,984.00 a. St.Mary A.O. 600.00 e. Olive Garden Restaurant 249.84 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City .State Zip Year(s) Commission Paid: 2. Attorney Fees 2,445.08 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 5. Accountant's Fees 365.00 6. Tax Return Preparer's Fees ' 7. Real Estate Taxes (2009) - 5233 Deerfield Ave. Mechanicsburg, PA 1,066.94 s. Utilities - 5233 Deerfield Ave., Mechanicsburg, PA 3,050.19 9. Maintenance Fees - 5233 Deerfield Ave., Mechanicsburg, PA 2,307.00 ~ o. Homeowners Insurance - 5233 Deerfield Ave., Mechanicsburg, PA 585.00 ~ i ~ Credit Card billing 2,398.05 TOTAL (Also enter on line 9, Recapitulation) $ 23,761.13 (If more space is needed, insert additional sheets of the same size) .s `tip' i.'t FENSTERMACHER AND ASSOCIATES, P.C. ATTORNEYS AND COUNSELORS AT LAW JOHN R. FENSTERMACHER DIRECT DIAL (717) 691-5420 September 16, 2009 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of George .J. Elias File No. 2009-00120 Ladies and Gentlemen: *MEMBER PENNSYLVANIA AND NEW JERSEY BAR I enclose the original Inheritance Tax Return, together with two (2) copies, for the above referenced estate. Additionally, I enclose our check no. 5831 in the amount of $15.00 and a self addressed envelope for the return of a time stamped copy to this office. If you have any questions, kindly contact me. Thank you. Very truly yours, FENSTERMACHER AN<7 ASSOCIATES, P.C. l By: Marg ret A Fen ter acher Legal Assistant rac Enclosure cc: Janilyn Elias PLEASE RESPOND TO: MECHANICSBURG OFFICE: THE JONAS RUPP HOUSE (717) 691-5400 5115 EAST TRINDLE ROAD FAX (717) 691-5441 MECHANICSBURG, PENNSYLVANIA 17050 www.fenstermacherandassociates.com john @fenstermacherandassociates. com OCEAN CITY OFFICE: 26 BAY AVENUE OCEAN CITY, NJ 08226 (609) 391-9461 THE JONAS RUPP HOUSE .:~ ~_ .~ _ ~ O ~ Z G ~° ~ (~ ~ ~ ~ m ~ ~~ ~ x ~ ~~ z~~,~ r n ~ x ~ cn ~rI cn '~' ~ ~ O ~~~~ '~ m~cZ zdbd ~ ~ o° ~ ~ ~ m x ~ z d `~ O c ~ D 0 W ~ a m b s ~ f ' . RI C'~ N N ~~~:~- ~.~:;~ ~. .~'e~~i ,:: __~ .~ ~>:#; t ~ ~_-_ e. C'