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Home My WebLink About02-23-10 (2)C/ ~. -... ....:. ~' .~.. ~. ._ ...: s .rte ~~ _..---~ 0 ~~ ,1 ~~~~~ ~ ~ x ~o~~~ r ~ ~o ~~ c ~ gin' a ~ t=i ~ ~~mmv ~ ~~ DC ~ ~C,~ C ~ n _ ~ ~ ~ ~ ~1(n0 ~ O_ ~ C ~ ~,. W ~ ~ Q ~ ~ ~ CD ~ n ~ d C CD ~ ~ ~ ~ ~ O ~ O 2D ;'O N ~ ~ ~ N ~ W ~ ~ ~ ~ ~ N ~ X C ~ C tp N ~ ~ O ~ o cn (7 -o '~ O n m C ~ ~ ~ o 0 0 ~ i-oQ -oo~f`~ N C~ q ;:~ ~ "'T1 r~"`~ ~ ~ ~ _a c._„ ~.-~ W ~:. ~~ J . --- .~_~" n~ N _; ~.. ~ _.. ° ~ .-•- ~ ---~ .. ~- O C70 ~~ ~ ~, ~~ i 3 d fD THOMAS, LONG, PATRICIA ARMSTRONG NIESEN &KENNARD OF COUNSEL Direct Dial: ? 17.418.1501 ~C l! nn parmstrong@thomaslonglaw.com fforneys an oun8e ors of ~1.aw February 22, 2010 Glenda Farner Strasbaugh c Register of Wills and Clerk of Orphans' Court ;~~~ ' ~ -.6`:~ ~-;:r: Cumberland County Courthouse ~ ~ oo '_}: a 1 Courthouse Square ~.- ` •'V ~ i ,T - Carlisle, PA 17013 ,~ ~ . r~~l ~, ~ ~ :..~ ~.. ~ ~ _, , In re: Estate of Bayard Dickinson James :n .. ~= : -~ Date of Death: September 17 2008 ~ ,.. , , `.~ t~_~ , Social Security Number 162-05-9836 , File No. 2009-00049 Dear Ms. Strasbaugh: Kindly acknowledge receipt by dating and stamping the attached copy of this letter. Enclosed in du licate is the Supplemental Pennsylvania Inheritance Tax Return as well as Schedules I and J. for the above referenced Estate, as well as check in the amount of $445.78. This supplemental return was necessitated as a result of 2 additional expenses and a "revised" spousal election as a result of the change in expenses and an additional insurance policy paid to Mrs. James. The original return was filed and accepted as filed by the Department of Revenue by Notice dated November 11, 2009. Also enclosed is a check in the amount of $15.00 to cover the cost of filing the Supplement Return. If there are any questions, please contact me. Very truly yours, THOMAS, LONG, NIESEN &KENNARD By -ri~;~-t-~ ~ l ~ ~~ ~ Patricia Armstrong Enclosures cc: Clyde B. James (w/encl.) F:\CLIENTS\MISC\James, Dick\Estate\Letters11002R Reg of Wills.doc 212 LOCUST STREET • SUITE 500 • P.O. BOX 9500 • HARRISBURG, PA 1 7 1 08-9500 • 717.255.7600 • FAX 717.236.8278 • www.thomaslonglaw.com _ _... _. _._ James Lois __ _ _ ~ J ................. .................. _ _ _.._ _. _. .......................... .........:. _... _. . _... __. _...... Spouse's Social Securit Number ,_... _. _. _ 512-14-0984 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 Com romise date of P ( ~'~";~ 5. Federal Estate Tax Return Required death after 12-12-82) ~.~,`~~ 6. Decedent Died Testate Attach Co of Will ( ~~ 7. Decedent Maintained a Livin Trust g 0 8. Total Number of Safe Deposit Boxes PY ) (Attach Copy of Trust) ~;;;;;,~ 9. Litigation Proceeds Received ~" a~ 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 - TH13 SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDE NTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name __ ........... _ _ _ _ Da ime Tele _ pone Number :Clyde B. James ............ ................. .... ....................... _ __.. (410) 695 1798 Firm Name (If Applicable) _...... ....................... .................................... ................................................... --- _.... _ _... REGISTER OF. WILLS USE ONLY first fine of address __ _ _.._ t'V 87 Summer Hill Dr. _... _ _.._ ~ _ ~, econd line of addres __ __ s r:~~ --~ -z ~ ; r , -~ , __ __ _. _ _.. .~. .. f _ ~ C r ' r i ~ '.~ 7" ~ ^ ~ _ ~ ' ~ V r _ y or ost Office __ _. _.. _ . _ State ZIP Code _ . ,, __.. _ ~ ~13At D ... ........ __ MD :21054 ; , _ _ _ _. __ ~ .,... - ~ __ __ _. , ..-~ ~ .. __. _ _ Correspondent's a-mail address: - o t ~~ is -, ~ _,"~ 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. Declaratio of preparer other than th e personal representative is based on all information of which preparer has any knowledge. SI T E F PE SO IBL OR FILING RETURN DATE THAN DATE -~ G, o~ PLEASE USE ORIGINAL FORM ONLY 15056051058 Side 1 15056051058 J 15056052059 ~ REV 1500 EX Decedent's Social Security Number _._.. ............... Decedent's Name ayard D James 162-05-9836 .~_...._~...,,_...~~~~._,N..~..H.,.aA„w .,..~._. A~,..~,,.,~ .....,~._ ,~_,..~,,. .M,..~.,,,.~. ...,_.NqA. ,,.,,~Wa. ~.,.,,...N .,w...~„w RECAPITULATION ~~_A..w,.~. ..,nNw~,,,... ,.w.u,,nw..,,., ,~,~.~_.~., ,,.__,,,~ _. _.. __ . 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 8~ Miscellaneous Personal Property (Schedule E) ........ 5. ..:: .,. 232,683 74 . .. Jointly Owned Property (Schedule F) ~µ~`~ Separate Billing Requested ....... 6. .. ..,. .. 7. Inter-Vivos Transfers ~ Miscellaneous Non-Probate Property .. ,.. .. (Schedule G) ~~":~ Separate Billing Requested;; ...... 7. 4,364.62 . ,... Total Gross Assets (total Lines 1-7).. 8. _._. _... ._. .. 237,048.36 9. ~~~~.w H~a_.A~w ti_~.~~.,. ~.. Funeral Expenses ~ Administrative Costs (Schedule H) ....... 9 ,,. ............. . 25,401.90 10. Debts of Decedent, Mortgage Liabilities, $ Liens (Schedule I) 10 ... ,: ,. ................ . , 5,579.66 11. Total Deductions (total Lines 9 ~ 10) .................... 11 ., :. _::: ............... . .. _.. 30,981.56 12. Net Value of Estate (Line 8 minus Line 11) ............... 12 ., ....: ... 13. ............... . Charitable and Governmental Bequests/Sec 9113 Trusts for which ~ - 206,066 80 - an election to tax has not been made (Schedule J) ........................ 13. ! .,,, . 50,333.70 . 14. Net Vaiue Subject to Tau (Line 12 minus Line 13) .. 14 .. _ _ ..,, . .. . 155,733.10 TAX COMPUTATION SEE INSTRUCTIONS FOR APPLICABLE RATES.,.w,.~_.~.w_~~wti„~„,~~.,,.~_..~,,..,,,~,~„a~N~.~r,,,~.w~.,~. .,~~~,~~~~~~~~~~~`~~~"~~""~`~"~`°`-"""`°"`~~"" 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 45 141,733 10 16 ! . . ,.., 6 377.99 17. Amount of Line 14 taxable , .._.. at sibling rate X .12 0.00 17 0.00 Amount of Line 14 taxable ... .. :: . at collateral rate X .15 14,000.00. 18. _ __ 2,100.00 19. TAX DUE ................................................. ........ 19. 8,477.99 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 15056052059 REV-1500 EX Page 3 Decedent's Complete Address: Bayard D James STREET ADDRESS Chapel Point at Carlisle 770 S. Hanover Street cITY Carlisle Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 8,032.21 C. Discount 3. Interest/Penalty ifapplicable D. Interest E. Penalty 21 0 :!'0049 DECEDENT'S SOCIAL SECURITY NUMBER 162-05-9836 STATE PA (1) Total Credits (A + B + C ) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.tal Interest/Penalty (D + E ) Fill in oval on Page 2, Line 20 to request a refund. ZIP 17013 8,477.99 8,032.21 445.78 445.78 (2) (3) (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. (56) 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 property transferred or its income : ............................................ ~ 0 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 properly 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 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 fax, and the statutory requirements for disclosure of assefs 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)]. 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-1513 EX+ (9-00) SCNED~ILE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN DCCIII CHIT n~nrnr~ir Bayard D. James NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 91.16 (a) (1.2}] 1 •' Sara Love, cJo Susan James Love, 14012 W. 55th Terrace, Shawnee, KS 66216 2. Jennifer Love Jamison, c/o Susan James Love, 14012 W. 55th Terrace, Shawnee, KS 66216 3• Karna Hoffman, 6587 Lynes Road, Dillsburg, PA 17019 4 James Family Trust (dated March 26, 1994) For the benefit of Clyde B. James (987 Summer Hill Dr., Gambrills, MD) Susan J. Love (14012 W 55th Terrace Shawnee KS) >.~® II 10,000 10,000 14,000 remainder ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE Lois Jean James (elective shares less insurance and other offsets) 40,333.70 ($68,688.93 - $28,355.23 (insurance)) TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) FILE NUMBER 2009-00049 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE 10,000.00 50,333.70 REV-1512 EX+ (12-03) SCHEDULE 1 COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT i ESTATE OF FILE NUMBER Bayard D. James 2009-00049 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER VALUE AT DATE DESCRIPTION OF DEATH 1. Mobile X Ray Imaging Inc. 40.57 2. Millennium Pharmacy Systems East 893.14 3.' Pinker and Assoiciates 5.34 4. Hartzell Eye 11.25 5. Smith Radiology 6 58 6. ' Belevedere Medical 7.33 7.' Thomas Long Niesen and Kennard (pre-DOD) 1,025.00 8. Thomas, Thomas & Hafer 3,500.00 9. Philhaven 90.45 TOTAL (Also enter on line 10, Recapitulation) a (If more space is needed, insert additional sheets of the same size) 5,579.66