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HomeMy WebLinkAbout06-17-10150560?]~120 J '~ E QNLY F,( (06-05) OFF~CI~t~$ PA Department Of Revenue ~ ~ Courky Cods Yser FHs Nwnber Bureau of trxiivitkial Taxes INHERITANCE TAX RETURN PO BOX.2f60601 Harrisbw+g, PA ~~~2a-OSCy~ RE$tDENT DECEDENT 21 0 9 0 92 8 ENTER DECEDENT INf~t?RMA't'IaN tIMLOW Sociai Security Number Date of Death Date of Birth 204 28 4318 09 16 2009 O1 14 1937. Decedent's Last Name Suffuc Decs~dent's First Name MI SOCCER HERE~RT I (M Applicable) Enter SurvtvinS Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI SQLLER CAROL R Spouse's Social Security Number THIS RETURN MUST ISE FILED IN DUPLICATE WITH THE REt3ISTE~t OF WILLS FILL IN APPROPRIATE OVALS fI~LOW Ori~nal Retum ~ 1 2. Supplemental Retum ~ 3' ~13~ (~ ~ . ) 4. Limned Estate ~ 4a. ~~ of ~ i2-~2~2) ~ 5. Federal Estate Tax Retum Required ® 8 Decedent Died TesWs ~ f wu 7, Att ~ n~ned)e Livi~q Trust O 8. Total Number of Sate Deposit 8c»aes q (Attach Copy o 9. Litigation Proceeds Received ~ 10• ~~P~~a~n t~b~' ~ 11.(git~ich Sch. O)underSec. 9118(li-) CORRESPONDENT -THIS SECTION 8T BE COMPLETED. ALL CORRESPONDENCE AND CON NT1AL TAX INFORMATION SHOULD f13E DIRECTED Nafne Daytlms Tsiephone Number NEIL ~. YA~tN ESQ. 717 533 3280 ,~ Firm Name (N Applicable) REt318TER C-i~~.S USE fY .-:~ ~;;~ JAMES , _ SltITB , DIETTERICR ~ ~~ ~ ~ ~~~ ~~ = First Iine of address _... ~~,, ,,,,,~ ~ w ~:r ~~.3 ~ P . O . BOX 650 7 C -v ~~ Second line of address • ~-•-- ~'° ~ ``,~ DATt~"FtLED City or Post Office State tIP Code gggS~y PA 17 033 Correspondent's e-mail addrsse: ~ p~rba r-"tr'rs ~a~l pf Under psnai~sa of p~~+l~~l of F it b true, correct and Rudnick Sailer ADDRESS ~*•. ~~~0 51t3NAT RE OF EPA ER OT ~t.7i#AM. PRESENTATIVE DATE Nell W. Yahn Esq. ~~ i ~ (Z.-- I ADDRESS 134 PA 17036 ~~ 81de 1 L 15056071120 15056071120 J J REV-1500 EX ~sd.nrs ~,»: Herbert Isaac Soper i)ecadent's Social Security Number 204 28 4318 RECAPITULATION 1 2 3 9 , 368.5 0 1. Real Estate Schsdub A , 2. Stocks and Bonds (Schedub B) ............................................................................. 2. 3. Ck~ely Held Corporation, Partnersh~ or Sob-Proprietorship (Schedub C)......... 3. 4. Mortgages S Notes Re~ivabb (Schedub D) ........................................................ 4. 5• Cash, Bank Deposits 8 Miscellaneous Personal Pn~perty (Schedub E) ............... 5. 37 , 992 • 31 6. Jointly Owned Property (Schedub F) ^ Separate Bliling Requested............ 6. 7. Inter-Vivos Transfers 8 Misce{laneous Probate Pn~perty ~ Separate BAling Requested............ G 7. 2 , 245 , 678.0$ ) (Schedub 8. Totat Gross Assets (total Lines 1-7) .:................................................................... 8. 2 , 5 2 3 , 0 3 8.8 7 9. Funeral Expenses 8 Administrative Costs (Schedule H) ....................................... 9: 3 9 , 2 7 0.0 0 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedub I) .............................. 10. 117 , 5 0 0 . 0 0 11. Tool Deductions (total Lines 9 810) ................................................................... 11. 15 6 , 7 7 0.0 0 12. Net Value of Estab (Line 8 minus Line 11) ..............................:........................... 12. 2 , 3 6 6 , 2 6 8 . $ 7 13, Charitabb and Govemmenta{ Bequests/Sec 9113 Trusts for which 13 0 0 0 . 0 0 ~ 1 an ebction to tax has not been made (Schedule J) ............................................... . , 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................:........... 14. 2 , 3 65 , 2 68.87 TAX COMPUTATION -SEE INSTRUCTIONS FOR ARPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15 (a)(1.a> x .o0 2 , 2 90 , 2 68.87 16. Amount of Line 14 taxabb 16 at lineal rate x .045 75 , 000.00 . 17. Amount of Line 14 taxabb 17 at sibling rate X .12 0 . 0 0 . 18. Amount of Line 14 taxabb 18 at collateral rate X .15 0 . 0 0 ' 19. Tax Due ............................................................. .................................................... . 19. 20. PILL IN Tii~ OVAL if YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 15056072120 0.00 3,375.00 0.00 0.00 3,375.00 Side 2 L 35056072120 15056072120 J REV-1500 EX Page 3 t~cadent's C©mplots Address: FiN Number 21-09-0928 DECEClENTS NAME Herbert Isaac Sober STREET A1~3RESS 7 Sara a Place CITY Gam Hlll STATE PA ZIP 17011 Tax Payments and Crodits: 1. Tax Due (Page 1 Line 19) 2. CreditslPaymeMs A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InterestlPenalty if applicable p, Interest E. Penalty 3,206.25 168.75 Total Credits (A + B + C) Total Interest/Penalty (D + E) (1) 3,375.04 (2) 3,375.OQ (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box can Page 2 Line ZO to roqusst a rotund 5. If Line 1 + Line 3 is greabr than Line 2, enter the difference. This ~ the TAX DUE. (5) 0.00 A. Enter the irrterest on the tax due. (~-) g, Eller the total of Line 5 + 5A. This ~ the BALANCE DUE. (5B) Q"Q(~, ~rl~ce Checlk Payable ta; i1t~ifST~t fl~F_ ~I~.LL.~ AE~T PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Dki decedent make a transfer and: Yes No a. tatain the use or income of the property transferred :........................................ .................................. b. retain the right to designate who shall use the property transferred or its income :.................................. x c. retain a reversi~ary interest; or ............................................................................................................... x d. necsive the promise for life of either payments, benefits or care? ............................................................ x 2. If death occun~+ed after Dumber 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 math bank account or security at his or her death?....... ^ ^x 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 ADOYE QUEST~N81S YES, YOU MUST COMPLETE SCHEDULE ti AND FILE iT AS PART OF THE For dates of death on or after July 1, 1984 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) peroerrt p2 P.S. §9116 (a) (1.1) (ii)]. The statute goes not exempt a transfer to a survnving spouse from tax, and the statutory requirements for discbsure of assets and fling a tax netum are s#ili applicable even if the survnving spouse is the only beneficiary. For dates of death on or after Juy 1, 2000: The tax rste imposed on the net value of transfers from a deceased child twenty-one years of age ar 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 p2 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 orm-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 slings is twelve (12) percent [72 P.S. §9116.(x) (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. Rw-1i02 EJ(+~11.Ot) ~~~~~ REAL ESTATE co~oNNre~u.TH of PENNSYWAPNA INFERITANCE TAX RETURN RESIDENT OECEOENT ESTATE OF FILE NUMBER Sorer Herbert Isaac 21-I~~g AN ~1 Pe P~Y~~~ bslwa~n~e w~fl u a /~Ra~t N14e~ROn mwt M rop~e/N d hlr n~rfat wllw. F~Ir m~xk~t valve is dlNirMd~u ~ of~tl~a roi~vartt~ would be IMO buyer and a wluMp ~sNsF, nsifhsr bsinp compolsd b buy or ssH, both haul abk propsAy vMUah N Jelnlly-ewRSd YYI~I eyM a~ swvhronlMp a1YSt M dbo~~ aoharWa Is. Aftash a oepy o1 tM sslgMnsnt shat. K the propsAy has Man sold Msiwis s Dopy of tM dsM showino dsos~lsnt's h~sst If owned as tsnsM M oonlnton. ITEM VALUE AT DATE NUMBER- DESCRIPTION OF DEATH 1 Rail estate located at 7 Saratoga Place, Sit Pennsboro Township, Cumberland 239,368.5 County, PA - ~(i of the interest in the asset was disclaimed by spouse purauant to a t?Isclaimar and Renunciation of Carol Rudnick ~Iler 1~ied on INovembar 20, 2009; val~ci per tax assessment * common level ratio (379,9sb0 * 1.26 ~ ~478,737l2); one- hall of tha value ~ reported TOTAL (Ako enter on Line 1. Recapltulationl I 239.368.50 (it moro space is needed, additional) page: od the same size) Copyright (c) 2009 form soRrvare only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 11-08) Rw-1i0t EX+tWB) c~n~oFaEw+anv~- IM~TAIIC! T/ULRETtJlW RE~Et~T Dtr SCNiatlL~ ~ CASH, BANK DEPOSITS, ~ MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Sober, tlerbsct feast 21-09-Og28 ~P W f- lo-own«~nwllh a~~ ota~e °'° prva°°s "r~r° ncr+v.a cy ~. ems. rat s~vhrorslNr mwt N dfselosrd ee soMdul~ ~. ITEM VALUE AT DATE NUMSER DESCRIPTION ©F DEATH 1 Money Market held by Morgan Stanley Brokerage Account No. 41o-tfS7216-073 - 37.991.4 valued per statsnrsnt ending 9130109 2 Money Marlc~et held by MorrBan Stanley Brokerage Account No. 410-057216-073, 0.89 accrued interest -valued per statement ending 9/30!09 TOTAL (Aleo enter on Line 5, Recapitulatlon- I 37.992.31 (if more space is needed, addii3onal pages of the same sine) Copyright (c) 2002 form aoftwar+e ony The Lackner Group, Inc. Form PA-1500 Schedub E (Rev. 6-98 ~~ INTER-VIVt~S TRANSFERS ~ MISC. NON-PROBATE PROPERTY COAMAONWEALTHOf PENNBYWMNA . II~itITMIGE TAXti~TtJRN RfA1DENT D~CE~E1lr ESTATE Of FILE NUMBER Sort, Harbert Isaac 21-~1~28 TMs schedule must be completed and filed M the answer to any of questions 1 through 4 on the reverse Bide o(ths REV-1500 COVER SHEET ie gee. i'1'EM NUMBER DESCRIPTION OF PROPERTY ~,~p T~ ~ ~~' oRiir~e~s~n~cH ~tcxiPifoF THES~t~D FOUR ~EAL ESTATE. DATE OF DEAT'HI VALUE OF ASSET % of [a~cas ~~E~ST EXC4US10N (tF APPL.ICABLE) TAXABLE ~//!~(JE 1 IRA No. QA'8T7930343 h~ in Vanguard - 2.243.467.17 100.00094 0.00 2.245.467.17 beneficiary Is spou~; valued per letter dated 11f6~09 2 IRA No. ti9977930343 held in Vanguard, accrued 210.89 100.00094 0.00 210.E interest - t~naficisry is spouse; valued per letter dated 11/6!09 TOTAL tAiso enter on Llif~ 7. Recapitulation- 2.245.678.06 (if more space is needed, ad~tlonal pages of the erne size) Copyright (c) 2002 form aofttivara only The Lackner Group, Ina Form PA-1500 Schedule G (Rev. 6-98) Rav.,,s, sx. i,a.o~t co~~~~~~~bk~~~~,yaNia SCNLD~iL! N FUNERAL EXPENSES & ADMiN1STRATII/E COSTS ESTATE OF FILE NUMO`ER Boller, Herbert Isaac 21-~9-0~128 Dents of decedent must be roported on Schedule 1. ITEM DESCRIPTION AMOUNT A, FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representatnre's Commissions Name of Personal Representative(s) Stt+aet Address City Year(sl Commission osid State Zio 2. Attomev's Fees James, Smith, Dietterick 8a Connelly, LLP 3, Fatuity Exemption: (If decedent's address is not the same as cisimant's, attach explanation) Claimant Clroi Rudnick Bonet' ~_ street Addr+sss 7 Saratoga Place city C+~Im Hill ___ _ state PA zic 17011 Relati~shicro of Cia~rtant to Decedent Spouse 35,000.00 3,500.00 4. Prorate Fees 360.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 410,00 See continuatbn schedule(s) attached TOTAL (Also enter on ih'ro 8, Recapitulation) 39,270.00 Copyright (c) 2005 form software only The Lackner Group, Inc. Form PA-1500 Schadute H (Rev. 10-06) SCiril~®1~L! M FUNERAL EXPENSES AND ADMINISTRATIVE CE~STS continued ESTATE OF FILE NUMBER Soler Heriasrt lac 21-a9-09~8 ~~ NUMBER DESCRIPTION AMOUNT 1 James, Smith, D~ttsrick tl'< Connelly, LLP -reservation for estate administration closing casts 2 Recorder of Deeds, Cumberland County -copying 8~ flung fees 3 Reg~ter of Wills, Cumberland County -short certif~ates 4 Register of Wigs, Cumberland County -filing fee for Disclaimer 5 Register of Wiiis, Cumberland County - filing fee for Return ~ Inventory H-B7 300.00 51.00 24.00 5.00 30.00 410.00 Copyright (c) 2002 form soflwaro only The Lackner Group, Inc. Form PAS-1500 Sct-sdul~ H (Rev. 6-~) R~v1N2 ~k~ t12.OS) SCIf~D~IL.~ 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMIONWEALTH of newrsr~vANNA II~EItITANCE TAX RETURN RESIDENT DE~DENT ESTATE OF Fl1.E NUMBER Boller, Herbert iaaatc 21-t~1-09i~ R~poR duels Mwn+sd bf- i1M d~oed~nt relor to dNlh ~ wmaM»d w~pdd ae tM dab o1 dash, inp uiarNnbue~ad IMd1a11 sx~s. Copyright (c) 2009 form sonarare only The Lackner Group, Inc. Form PA-1500 Schedu~ 1(Rev. 12-08) (If move sps~ce is needed, addttlorrod Pees of the same sire) SCH~t~-~L~ J coM ~~~~~ANIA BENEFICIAi~fES ESTATE OF FIi.E NtBi'~ Soller Harbert Isaac 21 NAME AND ADDRESS OF RELATIONSHIP TO ~C€pE~ SFIAf~E OF ESTATE UNT OF ESTATE NUMBER PERSONfSI RECEMNG PROPERTY (VVorrcla) (SSii) I TAXABLE DISTRIBUTIONS [include.outrpht spousal • distributions, and transfers under Sec. 911 s 1.2 1 Amy Lynne Boller Daughter $pscific 25,000.00 218 S VMest Street bequest Alexandria, VA 22314 2 Carol .Rudnick Solver Spouse Residue S IRA 2,290,288.87 7 Saraat+oga Place Camp WIN, PA 1.7011 3 Jeffrey Alan Boller Son Specific 25,000.00 3022 King Street bequest Berkeley, CA 94703 4 Jonathan Mark Boller Son Specific 25,000.00 23 41d Bristol Road bequest New Hampton, NH 03256 Total 2,365,268.87 Enter a sh above on lire 15th 18 on 1 cover sheet . II NOM-TIftXLE EKSTR~UTit?NS: FOR WHICH AN ELECTION TO TAX IS NOT TAKEN I T . ON 9113 IONS UNDER SECT A. SPOUSAL DISTRIBU B, CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 Had>~ah 1,000.00 T T OR ~ - LATER O N4N TAXABLE ISTRIBUTKNV$:ON !~ 43 V 1500 VER S 7 Copyright (c) 2009 form scNMrero only The Ladcrrer Group, inc. Form PA 11300 Schedule J (Rev. 11-08y JAMES S~rx D~rrIIUCtc & Co~LLY LLP June 16, 201 O P.O. BOX 650 HERSHEY, PA 17033 Courier Address: 134 SIPE AVENUE HUMMELSTOWN, PA 17036 Glenda Fanner Strasbaugh, Register of Wills TEL. 717.533.3280 Cumberland County Courthouse WWW.JSDC.COM 1 Courthouse Square Carlisle, PA 17013 Re: Estate of Herbert I. Soller File No. 2t~9-00928 Cheryl L. Baker, CP Certified Pa><aleg~ll clb@jsdc.com Dear Ms. Fanner Strasbaugh: Enclosed are the following documents to be filed in the above-referenced Estate: MAx JLSMIMH, ~R. JOHN J. CONNELLY, JR. SCOTT A. DIETTERICK l . Ari original and two (2) copies of the Pennsylvania Inheritance Tax Returtl. JAMES F. SPADE MATTHEW CHAEIAL, III NEIL W. YAHN 2. An original and one (1 }copy of the Inventory. SDUSAN M KADEL R JARAD W. HANDELMAN A copy of the United States Estate Tax Return to be forwarded to the 3 COURTNEY K. P'OWELL KIMBERLY A. BONNER . Pennsylvania Department of Revenue. JEFFREY M. MCCORM{CK KAREN N. CONNELLY JOHN M. HYAM.9 CHRISTINE T. BRANN 4. A check made payable to your office for $250.00 representing the filing fee for the Return and Inventory of $30.00 and the additional probate fee of $220.00. GREGORY K. RICHARDS BERNARD A. RYAN, JR. Please time-stamp the extra copies of the Pennsylvania Inheritance Tax Return and Inventory and return them to me in the enclosed self-addressed, stamped envelope. If you have any questions, please feel free to contact me. Very truly yours, ~ ~ ~ ° ` ~~ .t r~~~ ~~; JAMES S DIETTERICK & CONNELLY, LLP i~ ~i. C "7 ~~} ~~ 'i ~,~ C~ s'~. •,J r`T ~ ~""~, CP ~ L. Baker ~ ~ T ~ ~ .., , ertifi Paralegal ~ ~ ,~ ~ a = '"'~~ `" Q /~(~ 4: ~.~ v it Enclosures cc: Carol R. Soller, Executrix Reply to: - Suite C-400 555 C:ettysbnrg Pike Mechanicsburg, PA 17055 Direct Dial: 717-298-2094 Direct Faa: 717-298-2095 3~alsod sn «~ ~, ~~ ~ ~- o ~ ' ~3~b'H W a x~ ~ a ~ o ~.-.~ ~ ~ .. ~~ ~,~ ~ ~ ~ ~ ~ ~.~' ~ "' ~ O a.' `~ ~ '~ ~ w N ~ a~~a ~w ~ ~~ ~~ w c~ o ~~v~~ x ~ o ~a a Aa ~~ a ~~ as ~"'~ Q ~ U