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Home My WebLink About03-29-10U} ~ CWT C~ ., ~ ' ~ ,_. ~ ~ .~J f~~ .~ w~<~L ,,?C~~o :~C~•~~= ;7: a. ~~~tl. F ~ ~ ~' f'r N ~ .:` ~~~ ` ~~> tff~ ~ s~7 u ', C1 Sri ~ ~d~ cv W 'C ,~y sn~ ~ '~Y ,~ -FAY tiia 1 ~ i " K. ~~ •a'i 1 ti iu'~iii n,~ ~,... ~~ _ ,£ t~F~u~ Qr 1. > .I 2Qt0 ~"~y~ ~ ~?9 F~~ 2. ~ ~ {~~ ! ~1 ---+ -- O rl m , ~ ~ gym.°~r~., •~ y ~ ~ ~ ~ ,r ~ o o ~ t v ~ v ~ vw.~•~ ;.~ x o ~ p ~ N ~~ ~s ~~~ ~ ~~ ~ ..-, ~ -~ The Attorneys - r, Carin~i The Administrative Staff ~ ~ ^``1 ~ h L k Marc A. Scarin i g i i W l S `' ~ Carln~l, P.C. ` / a e Mary Bet Firm Administrator car ng a z Melanie „ Dominic M. Fure Virginia H. Henning* A Full Service Law Firm Assistant Firm Adminstrator Frank C. Sluzis www.scaringilaw.com Mar L. Sn der y y Debra R. Mehaffie Law Clerk Laurence C. Kress** 2000 Linglestown Road, Suite 106 Amanda L. Emerson Margaret M. Simok Harrisburg, PA 171 10 Paralegal Megan E. Castor 717-657-7770 Tammy L. Kelly Keith E. Kendall 717-657-7797 (fax) Paralegal *Also Admitted in MD ~* Also Admitted in AZ (Please reply to Harrisburg Office) Newport Office 14 S .2nd Street March 26, 2010 Newport, PA 17074 r.s ~ ~ Cumberland County Register of Wills CO ~ ;C;~ ~~~ ~ ~~:t:; ~..tj Y.-:~ ~ ~- ~; -,. Cumberland County Courthouse ~:~ `' ~ ~ ~` ` -~ ~ ~' rv r ~ ~ One Courthouse Square .~ .~ r ..~ M1 J ~ r~~ ~'~ ~ ~ ~ ~ ~ ~~ '~' '~ Carlisle, PA 17013 ( 1 ~ '~ .' ~"t7 t" ~ '..r~~ .~ ~ -~, ~ - _.~., Re: Ruth M. Apa Estate ~ ~ _: ~~ Estate No: 21-06-1138 --~ ', To Whom It May Concern: Enclosed herewith please find an original and three copies of the Supplemental Inheritance Tax Return with respect to the above referenced estate along with a chick in the amount of $15.00 for the filing. Kindly clock in the original and copies, process the original and one copy in your normal manner and return the remaining copies to our office in the enclosed envelope. If you have any questions or concerns, please do not hesitate to contact me. Thank you for your time and attention in this matter. ery truly yours, ..- ./ Uv V Amanda L. Emerson. Cc: Franklyn Apa, Jr. (by email) Glori Apa (by email) Enclosures: Supplemental Inheritance Tax Return (original and three copies) Check No. 122 ($15.00) ' 1505607121 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 2 1 0 6 1 1 3 8 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 2 0 7 2 0 0 6 0 7 3 1 1 9 3 8 Decedent's Last Name Suffix Decedent's First Name MI A P A R U T H M (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 Q 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 [~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death U 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach SCh. 0) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number V I R G I N I A H H E N N I N G r~ 7 1? ~ ~~ 5 7 7~,7 7-~~~ `;~Tt; Firm Name (If Applicable) ---- Q REGISTERJD I US LY r---l ~ ~~ ; r S C A R I N G I 8 S C A R I N G I P C '~`=' ~'=~ n ~ First line of address =':~>~ ~~ ;f^; <'"~` ~~`~~:' 2 0 0 0 L I N G L E S T O W N R O A D '~~ ~ ~~' ~ ~'~=~a ~= ~' N ti Second line of address ~ ~~7 ~'~` v ~ ~ -- S U I T E 1 0 6 "s ', City or Post Office State ZIP Code DATE FILED ~~ H A R R I S B U R G P A 1 7 1 1 0 Correspondent's a-mail address: Vlrglllla@SC8rIt1g112W.COrY1 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. Dedaretion of preparer other than the personal representative is based on all information of which preparer has any knowled e. S TUR 'OAF ~ RSO ~ ~SPONSInLE FOR FILI,t1G/R TURN /~~~- ~ ~~~ ~~ A 13 E• LISBURN"RD/4 RESERV I~ RD• MECHANICSBURG PA 17 Slgi TURF OF PREPAR 4 ER THAN REPaRESENTATIVE DATE 2000 LINGLESTOWN RD•,USTE 106 HARRISBURG, PA 17110 PLEASE USE ORIGINAL FORM ONLY Side 1 1505607121 1505607121 J 1505607221 REV-1500 EX Decedent's Social Security Number Deredenrs Name: RUTH M• A P A 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 8~ Miscellaneous Personal Property (Schedule E) ....... 5. 2 6 6 b 0 . 0 0 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. 2 6 6 6 0. 0 0 9. Funeral Ex enses & Administrative Costs (Schedule H P ) ................ 9. 3 5 5 • 0 0 10. Debts of Decedent, Mort a e Liabilities, & Liens Schedule I 9 9 ( ) ............ 10. ~' 2 • ~ ~ 11. Total Deductions (total Lines 9 8~ 10) ........................... 11. ~ 1 7 . 9 4 12. Net Value of Estate (Line 8 minus Line 11) ......................... 12. 2 6 2 4 2. 0 b 13. 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. 2 6 2 4 2 • 0 b 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 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate x .045 2 6 2 4 2. 0 6 16. 1 1 8 0. 8 9 17. Amount of Line 14 taxable at sibling rate X .12 0 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 1 g• 0. 0 0 19. Tax Due ........................ ............... .. ....... 19. 1 1 8 0. 8 9 20. FILL IN THE EQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 1505607221 1505607221 J REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 06 1138 DECEDENTS NAME RUTH M. APA _ ______ - __- -_ STREETADDRESS 4 RESERVOIR ROAp __ _ -_.____ --- -_- ------ -- -- - - -T -- -- CITY STATE ZIP MECHANICSBURG ~ PA 17055 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 1 180.89 ___- ~ , 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 7,700.13 ~^ , C. Discount Total Credits (A + B + C } (2) 7, 700.13 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E ) 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. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. (3) 0.00 (4) 6, 519.24 T (5) (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (56) 0.00 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 : ................................................................ ...... 0 b. retain the right to designate who shall use the property transferred or its income; ......................... ...... X c. retain a reversionary interest; or .......................................................................................... ...... ^ X 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? ................................................................................. ...... ^ 0 3. Did decedent own an "intrust 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 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)]. 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-1508 EX + (6-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER RUTH M. APA 21 06 1138 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. DISTRIBUTION FROM THE ESTATE OF BOYD E. DILLER (RETURN OF PRINCIPAL) 26,660.00 RECEIVED ON OR ABOUT NOVEMBER 5, 2009. THIS AMOUNT REPRESENTS A PORTION OF THE "ANTICIPATED FUTURE DISTRIBUTIONS" LISTED ON THE ORGINAL INHERITANCE TAX RETURN, SCHEDULE E, FILED ON AUGUST 31, 2007. TOTAL (Also enter on line 5, Recapitulation) ~ $ 26,660.00 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF rl~t numatrc RUTH M. APA 21 06 1138 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Street Address City Year(s) Commission Paid: State Zip 2, Attorney Fees 3, Family Exemption: (If decedents address is not the same as claimants, attach explanation) Claimant Street Address City State ~ Zip Relationship of Claimant to Decedent 4. Probate Fees ADDITIONAL PROBATE FEES PAID AFTER FILING OF ORIGINAL 340.00 INHERITANCE TAX RETURN TO CUMBERLAND COUNTY REG. OF WILLS ~ AcxountanYs Fees 6. Tax Return Preparers Fees 7. FILING FEE PAID TO CUMBERLAND COUNTY REGISTER OF WILLS FOR FILING SUPPLEMENTAL INHERITANCE TAX RETURN 15.00 TOTAL (Also enter on line 9, Recapitulation) I $ 355.00 (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (12-03) SCHEDULE 1 COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES, & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER RUTH M. APA 21 06 1138 ~, Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION QF DEATH 1. AFNI, INC. COLLECTING FOR VERIZON PENNSYLVANIA, INC. ACCOUNT NO. 62.94 018564339-02, TOTAL (Also enter on line 10, Recapitulation) I $ 62.94 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (g-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER RUTH M APA 21 06 1138 - -- - - - --- - - -- - - RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright sppousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. FRANKLYN G. APA, JR. Lineal 13,121.03 131 EAST LISBURN ROAD MECHANICSBURG, PA 17055 2. GLORI A. APA Lineal 13,121.03 4 RESERVOIR ROAD MEGHANICSBURG, PA 17055 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 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 1. 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 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) r O O O O_ O W r W C r~ 1 ~r .~ ~ i -i ~ \ m=~ ~° m ' ~ z- ~ ~t n ~ `l ~ ~ ~ ~i M S ~ W ~ I \ ~ ~ ~~ I~ .D u~ O ~ O D~ 'm ~ ~ v m ~~ m I~ ~ Q~ v Q rn -_ o ~~~~ {~R q ~° ~ z. `,1~~' o v ~'.: w t ~ o ~, ~ :~ ~ i o ~~ r ~ - p O ~ ~ ~ .. s.::,~ Marjorie A. Wevodau First Deputy Glenda Farner Strasbaugh Register of Wills and Clerk of Orphans' Court Kirk S. Sohonage, Esq Solicitor Register of Wills and Clerk of the Orphans' Court County of Cumberland One Courthouse Square Carlisle, PA 17013 (717) 240-6345 FAX (717)240-7797 INVOICE Bill To: InvoiceNo: 1600 Invoice Date: 8/31 /2007 SCARINGI & SCARINGI Estate of: RUTH M APA 2000 LINGLESTOWN ROAD Estate No: 21-06-1138 SUITE 106 c~ HARRISBURG, PA 17110- Qty Fee Description Fee Total 1 Additional Probate 340.00 $340.00 Total: $340.00 Checks should be made payable to the Register of Wills. Terms: Net 30. Please return one copy of this invoice with your payment. Thank you. E m D m._ O T n -o D ;~ .. Nib W N A r i ~ ~ ~ T ~ "`r V J ® ~'^>.~ g t ~ ~€ i I rL ~ ~ ~gC m~ t. g ~~ ~ W r ~ i ~ _ ~ ~~ ~ d~ H r zCD ~, = • • x~ .u ~ 0~ c. ~ ~- W ~ .._ __. _ '' ~ ~ i i ~ ~ ~ i I o ~ .i r i ~ . ° ~ ~' ~ i ~ ~ ~ ; . ~~ + i ~. ~ `~ ~ ~^ G~ I t ~ {~ r Q IrVE) ~` :• y :~ ~~~Wwi~~~w~w~~~~~~ ADDRESS SERVICE REQUESTED Afni, Inc. Account #: Original Creditor: 018564339-02 Verizon Pennsylvania Inc. Disconnected Phone #: (717)795-0719 Balance Due: 762 2 Date: 007 7 Toll Free: (866)307-9197 9 0201,8564339 991,400 6294 #BWNFTZF #AFN4932802907072# Ruth !~~" P.pa 4 RESERVOIR RD MECHANICSBURG PA 17055-6143 PO Box 3427 Bloomington, IL 61702-3427 ~~~~inn~~~in~~~u~u~i~u~~i~~n~n~~~~n~~u~~~~ni~~~~~~~ . .._._.~ -...r,a ..,... ~..... _.._.,...,........ ,........ .._ r. -' -'._...-- ---- 60 - 8224 23'3 104 ESTATE OF RUTH M APA Date ~ 0 ~~ ----- ~ ~~W t ~C . i $ T THE ORDER OF , C1'~~(~ A FG7UFIF<wcwoFn . r ~~y ---- u rrtrwu mi w.u~. j~Jj X100 DOLLARS hers 1~` M FEDERAL CREDIT UNION P. O. Box 40 `. iAechaniubury, PA 17056 "V ~: 2 3 L 3 8 2 Z ~.'• LIBERTY ~~ ~, 1~: 2 L8 30 388 ? 2i~' 0 LO 4 S~ ~u ~-io o~ 3~v.~v I'~~i U 5c~ o 0 ~ ~`~ 3 ~