The URL can be used to link to this page

Home My WebLink About11-04-09 15056051058 REV-1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes OFFICIAL USE ONLY PoBOx26oso1 County Code Year File Number INHERITANCE TAX RETURN - Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW RESIDENT DECEDENT 21 08 0955 Social Security Number Date of Death - Date of Birth __ 03/22/2008 - 01 /23/1925 Decedent's Last Name --- GIFFIN Suffix Decedent's First Name _ MI ___ ELIZABETH A (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 WIL FILL IN APPROPRIATE OV LS ALS BELOW • 1. Original Return 4. Limited Estate 6. Decedent Died Testate (Attach Copy of Will) __. 9. Litigation Proceeds Received rnon~~.,......~..- ----- ': 2. Supplemental Return ;:e;`~ 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 3. Remainder Return (date of death prior to 12-13-$2) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes ~~--~::~ 11. Election to tax Winder Sec. 9113(A) --~-.~.~.-~a~vrvucrv r -Mils SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION $HO LD BE D Name IRECTED 70: Lisa Marie Coyne, Esq. Daytime Telephone Number Firm Name (If Applicable) _ __ _ _ (717;1 737-0464 oyne & Coyne, P.C. _. .., REGISTER d USE ONL~P ~ First line of address Z C> ['~ %~ 3901 Market Street ~ .C t~~~ ' ~~ Second line of address ,.... ~' ~ ` '~ t ~„ .. City or Post Office ~ < State ZIP Code .... Camp Hill DAT~E'FILED W _. .. _. .~ ts~ ~1 __ PA 17011-4227 .__ ~ Correspondent's a-mail address: lira@COyneafldCOyne.COm Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statem it is true, correct and complete. De Iaretlon of preparer other than the ers l ents, and to the best of m)r knowled p ona ge and belief, representative is based on all information of which preparer 11as any knowledge, SIGN U E F PERSO N IBLE FOR ING RETURN ~~ DRESS DA E /I .... /~~ ~D Donald C. Giffin, Jr. 1 Boxwo Lane, Camp Hill, PA 17011 SIGNATURE OF PREPARER OTHER THAN EPRESENTATIVE _ __ DATE __ ADDRESS Lisa Marie Coyne, Esq., 3901 Market Street, Camp Hill, PA 17011 PLEASE usF no~ex~uw. ~...... __..__ 15056051058 Side 1 1 ~i056051058 15056052059 REV-1500 EX Decedent's Name ELIZABETH A GIFFIN 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 Pro e p rty (Schedule E ) ........ 5. 6. Jointly Owned Property (Schedule F ;;; Separate Billing Requested 6 7 ....... . . Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) " 5,705.53 _: ~:::~ Separate Billing Requested........ 7. 8 Total Gross Assets (total Lines 1 7) ... , . . .,..._... .... 8. M ,.. ~,.... . 9. Funeral Expenses & Administrative Costs (Schedule H) 5,705.53 "' .... ..... ...... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 8,183.38 ........ . """' 10. 11. Total Deductions (total Lines 9 8 10) .... 13,016.86 ............................... 11. 12. Net Value of Estate (Line 8 minus Line 11) ..... 21,200.24 ....... . 13. Charitable and Governmental Beduests/Sec 9113 Trusts for which 12 an election to tax has not been d 0.00 ma e (Schedule J) ........................13. 14. Net Value S b - - u ject to Tax (Line 12 minus Lme 13) . ...... 14. ......_ _.... ,.... _. _, 0 00 TAX COMPUTATION -SEE INSTRUCTIONS POR APPLICABLE RATES 15. Amount of Line 14 taxable .._.___.~„_ ~~~~" ~" " ~ ~' ""~ ... , at the spousal tax rate, or transfers under Sec. 9116 - - - - __ (a)(1.2) X .0 0 16. Amount of Line 14 taxable ' 15' ' 0.00 at lineal rate X .0 17. Amount of Line 14 taxable .- - 16. at sibling rate X .12 - 18. Amount of Line 14 taxable - 17. at collateral rate X .15 18. 19. TAX DUE .............. _._, ...................... .....................19.' 0.00 20. FIL A REFUND OF AN OVERPAYMENT ~;::N.°; L 15056052059 Side 2 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: ELIZABETH A GIFFIN STREETADDRESS 11 Boxwood Lane cITY Camp Hill Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit __ B. Prior Payments C. Discount -- 3. Interest/Penalty if applicable D. Interest E. Penalty Flle Number ___ 21 08 ..0955 DECEDENTS SOCIAL SECURITY NUMBER 188-10-9104 PA ~ ZIP 17011 (1) Total Credits (A + g + C) (2) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYME Total InteresUPenalty (D + E) (3) Fill in oval 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. (4) A. Enter the interest on the tax due. (5) (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) Make Check Payable to: REGISTER OF W1LLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the ro Yes No P Perty transferred :................................... . ..... b. retain the right to designate who shall use the ro ~~~~~~~~~~~~~~~~~~~~~~~~"'~' p perty 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 Decemt~er 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? .......................................................... ^ 0.00 0.00 0.00 0.00 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 survivin souse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. g p 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 no_ t_ ex_ emnt 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)J. 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)j. 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)J. 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. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ~.+ ~ ~+ ~ c yr _--GIFFIN, ELIZABETH A I FILE NUMBER 7t _ ~nnQ note ~r an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.v /y SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Donad C. Giffin 11 Boxwood Lane Camp Hill, PA 17011 Husband JOINTLY OWNED PROPERTY: ITEM LETTER DATE DESCRIPTION OF PROPERTY NUMBER FOR JOINT MADE TENANT JOINT Include name of financial institution and bank account number DATE OF DEATW °~° OF or similar identifying number. Attach deed forjointiy-held real DECD'S DATE OF DEATH - estate. VALUE OF VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1 i A. 08/28/1964 M&T Bank ~ I Checking Acct. 8,709.11 4,354.56 2 A• 109/15/1977 PSECU Savings Acct. 64.53 32 27 3 ~ A. 09/15/1977 PSECU ~ ~ Checking Acct. 410.51 205.26 4 A. 104/15/1970 NCFCU Savings Acct. x,226.87 1,113.44 TOTAL (Also enter on line 6, Recapitulation) 5,705.53 ~J ~1/1~1 ~~~ 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Coyne & Coyne, P.C. - Attorneys At Law 3901 Market Street Camp Hill, Pennsylvania 17011-4227 Phone (888) 502-4349 Fax (302) 934-2955 September 30, 2008 D,., ~o I~~ a 6 ~~` ~ ,WV r. Re: Estate Elizabeth A Gi r Bettie Anne Giffin Social =9-I DUX Date of Death: March 22. 2008 Dear Sir or Madam: Per your inquiry dated September 23, 2008, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 37099728 Ownership (Names o~ Bettie Anne Gin Opening Date Balance on Date of Death Accrued Interest Total Donald C Grin 8/28/64 $ 8, 708.98 $ 0.13 ---------------------------- $ 8, 709.11 Please be advised, there was no safe deposit box found for the above decedent * If upon reviewing the information above, you believe there are additional accounts not refeten~ced, please provide us with an account number and/or name of any possible joint account holder. For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, etc., please contact our Highland Park Office # 717-737-3322. Sincerely, c~~~ Tracie Hare Records Management Coyne & Coyne, P.G. ~ ,~ ~ ~ ~~~~ Attorneys at Law ~ t ~ .1 3901 Market Street - r~ ~t~~ J.,f. f Camp Hill, PA 17011-4227 r ~ ~ ,._ ~~;~g Attn: Lisa Mane Coyne ~=1 ~ j Re: Elizabeth A Giffin, Deceased. PSECU Account # O l 88209104 ~"~ ---• Dear Ms. Coyne: The account was opened on September 15, 1977. The Share accounts were held jointly by Elizabeth A and Donald C Giffin. The Personal Service Loan was held solely by Elizabeth A Giffin. The following are the Date of-Death Balances for Ivls. Giffri's account with PSECU: Account Date of Death Balances Interest Savings ~ : (S1'). $ 64.53 Checking (S4) $ 410.51 Loans: Personal Service Loan (Ll) $ 0.16 $ 0.28 $ 4,495.16 Since both Elizabeth and Donald are deceased PSECU hold "Off Set" rights to the Share.halances fc~r the outstanding Personal Service loan Balance. If the Estate has sufficient funds to payoff Ms. Cnffin's personal Service loan, please remit a check, in the amount of $ 4,291.45, made payable to PSECU. If there are not sufficient funds to payoff the loan, please provide PSECU with a letter stating this fact. ___ __ - _If you have. any questions,,.please. contact me at (717) 234-8484 or_toll-free,at- (800)___ _ _ 23T73~:8, t~h. eri-pzess 6,-extension3~I~2C~- -- --- - ---- ----- --_ _------ - _ Sincerely, , , `~ l~-,~~ : ~0 Rox~ Ivlyers Service Advisor PSECU Main Address: 1 Credit Union Place, Harrisburg, q 17~0.2ogp ~~~~ ~ 2mpfo~rees Credit llnio~s Mailing Address: PO. Box 67013, Harrisburg, PA 17106-7013 • 717.777.2100 (TDD) 8800.472.967 (TDD) This credit union is federolly insured by the Notions{ Credff Union'IAdrrninis4mfion. Equal On ~meCm' POCTt r New Cumberland Federal Credit Union Your Community Credit Union P.O. Bax 658, New Cumberland, PA 17070-0658 Phone: (717) 774-7706. 1-800-716-2328 • Fax: (717) 774-7996 • Web: October 16, 2008 Coyne & Coyne, P.C. 3901 Market Street Camp Hill, PA 17011 RE: Estate of Elizabeth A. Giffin Deaz Ms. Coyne, Pursuant to your letter dated September 23, 2008, in regazds to Elizabeth A. Giffin the information is as follows: Account Number: 3282 Owner(s) on Account: Donald C. Giffin, Owner - Elizabeth A. Giffin, Joint Owner Date acct opened: April 15, 1970 Date of Death Balances: S 1 (Savings) $2,226.87 If you need anything additional, please let me know directly. Sincerely, Bazbra . Wri t Branch Manager COMMONWEALTH Of PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTOTR nc SCHEDULE H ~'~.AYIIIY~r111 Y G ~S GIFFIN, ELIZABETH A uebts of decedent must be reported on Schedule I. ITEM NUMBER A. 1. 2. B. DESCRIPTION Fl1NFRei CYncucr.._ Myers-Hamer Funeral Home, Inc. Honorarium FILE UN MBER 21 - 2008 - 0955 AMOUNT 2,397.00 3. Reception 4. Headstone and Engraving I I ADMINISTRATIVE COST S. ~ • i Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Year(s) Commission paid Zip 2. I Attorney's Fees COYNE & COYNE P.C. 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Donald C. Giffm Street Address 11 Boxwood Lane City Camp Hill State PA Relationship of Claimant to Decedent Husband Zip 17011 4. i Probate Fees Register of Wills of Cumberland County 5• i Accountant's Fees 6• ~ Tax Return Preparer's Fees 7• I Other Administrative Costs 1 j Postage 2 Legal Advertisement-- Cumberland Law Journal Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) 100.00 200.00 150.00 1,000.00 3,500.00 75.00 44.00 75.00 642.38 8,183.38 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF GIFFIN, ELIZABETH A 3 Legal Advertisment-- Patriot News Schedule H Q~}~ F~~ ~~~ r /~-~enses & FILE NUMBER 21 - 2008 - 0955 127.38 4 ' Inheritance Tax Filing Fee 5 i Filing Fees for Confirmation of Account Page 2 of Schedule H 15.00 500.00 SCHEDULE I C DEBTS OF DECED ENT, MORTGAGE OMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN R LIABILITIES, & LIENS ESIDENT DECEDENT ESTATE OF _- GIFFIN, ELIZABETH A I FILE NUMBER 21 - 2008 - 0955 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1 PSECU Loan AMOUNT 2 HSBC Credit Card 4,495.16 3 Taste of Home Books Acct. 1,990.94 4 Chase Bank USA 23.98 Acct No. 4266841111777718 2,418.43 5 Doubleday Large Print 6 Macy's 116.14 7 Susguehanna Internal Medici 364.10 ne 8 Publishers Clearning House 102.35 g JP Morgan Chase Bank 14.95 Acct. No. 12292834 701.77 10 Capital One Bank Acct. No. 430572211876723 1,626.26 I1 JC Penney Acct No. 070981-847-0 1,162.78 TOTAL (Also enter on Line 70, Recapitulation) 13,016.86 REVd513 FJ(+,(9-00~ COMMONWEALTH OF PENNSYLVANIA JvnED~`E J INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF GIFFIN, ELIZABETH A NUMBER ~ NAME AND ADDRESS OF PERSONS REC () FINING PROPERTY j• i TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 i Donald C. Giffin 11 Boxwood Lane, Camp Hill, PA 17011 i I FILE WUMBER _ 21 - 2008 - 0955 RELATIONSHIP TO gMOUNT OR SHARE DECEDENT ~axotustrr~:teed:~ OF ESTATE Husband I 100% of Residual Estate Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE I it I IB. CHARITABLE AND GOVERNMENTAL DISTRIBUTION S TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER ,. _--~ .__ _ ____ REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA ~... CERTIFICATE OF GRANT OF LETTERS ADMINISTRATION No . 2008- 00955 PA No . 21- 08- 0955 Estate Of : EL/ZABETH A G/FF/N /First, Mio'd/e, Last/ Late Of: Deceased Social Security No WHEREAS, EL/ZABETH A G/FF/N /First, Middle, Last/ 1a to of LOWER ALLEN TOWNSHIP Cz1MBERLAND COUNTY died on the 20th day of March 2008 and, WHEREAS, the grant of Letters of Administration is required for. the administration of THEREFORE I the estate. GLENDA EARNER STRA SBA UGH for CUMBERLAND Count ~ Register of Wi11s in and Y, in the Commonwealth of Pennsyl v'ania, have this day granted Letters of Administration to: DONALD CHESTER G/FF/N JR who has duly qualified as ADMINISTRATOR (RIX) of the estate of the above named decedent and has agreed to administer according to law, all of which fu11 a the estate CUMBERLAND COUNTY COURT HOUSE, CARL/SLE, PENNSYL VAN/A cord in mY office a t IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 22nd day of September 2008. LOWER ALLEN TOWNSH/P CUMBERLAND COUNTY * *NOTE* * ALL NAMES ABOVE AppE~ (FIRST, MIDDLE, LAST) HPnnl F n,... COYNE & COYNE, P.C. A PROFESSIONAL CORPORATION ATTORNEYS AT LAW -..~ .... Lisa Marie Coyne Jaime L. High 3901 Market Street Camp Hill, Pennsylvania 17011-4227 (717) 737-0464 Facsimile (717) 787.5161 www.coyneandcoyne.com November 2, 2009 Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 Dear Madam: ca v ~ 2 r '~~ ~C ~~=} Re: Estate ofEliZabeth A. Giffin, Deceased ~ ~ `~' ~ ~ ; A^~ ~ No. 21-08-0922 t„~ y„ ~.? c. _ .. ~`'~= .. >~ ~~ y~,~ -i'e, We represent the Estate of the Late Elizabeth A. Giffin. ~Y Enclosed please find an original and two (2) copies of the Inheritance Tax Return for this Estat docket the original and return to this office the yellow file copy once it is "clocked-in". e. Kindly Also enclosed is the $15.00 filing fee for the Return. Please issue to this office a recei t for th of the filing fee. P e payment Thank you for your assistance. If you have any questions, please contact me. Very truly yours, COYNE & COYNE, P.C. LMC/amd Encl. Cc: Donald C. Giffin, Jr., Administrator G~ - isa Marie Coyne i CLEt"' ^r :~ ss ~' :`?.~~`~~E3~1.. N p C7 S: aA rZ 1`i'' C] ~; ? '•' 'C ~;.f ~ ~~ .C :xa ~. _ .,,y ". ~t ~. r T~ ~_ Q .X~k,