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Home My WebLink About08-10-10 (2)J 15056041114 REV-1500 ex (06-05) OFFICIAL U8E ONLY PA Department of Revenue County Code Y~r Bureau of individual Taxes INHERITANCE TAX RETURN ~~ Po BOX 28080, Harrisburg PA 17128-0801 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW c-_:-~ e.,.....i~, wi.....~.e. n~~e of ne~fh I"1~ta~ of Rirfh Number o~~ ~ 166-46-4038 07252009 11031954 Decedent's Last Name Suffix Decedent's First Name MI LEBO PAUL B (If Applicable) Eller 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 Retum 0 2. Suppbmental Retum 0 3. Remainder Retum ( of death prbrto 12-13-82) Q 4. Limited Estate ~ 4a. Future Interest Compromise (date of 0 5. Federal Estate Tax alum Required death attar 12-12-82) 0 8. Decedent Died Testate ~ 7. Decederrt Mairdained a Living Trust ~ 8. Total Number of S Deposit Boxes (Attach Copy of WIII) (Attach Copy of Trust) 9. t-Idgadon Proceeds Received 0 10. Spousal Poverty Credft (date of death ~ 11. Electlon to tax under ec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTUIL TAX MIFORMATION SHOULD E DIRECTED T0: Name Daytime Telephone Numb r ROBERT G. FREY 717-243-5838 ~ Firm Name (If Applicable) REGI8TE US~NLY " y `~~ ~ ~` ` FREY & TILEY ~ = ~ First line of address ~'? ~~ 1 ~ r .' c-: 5 SOUTH HANOVER STREET ,~ ~ ~ .~ =< `= Second line of address ~? ~ ~ r f CDFfE FI D ~ City or Post Office State ZIP Code CARLISLE PA 17013 CorresportdenCs e-mail address: RFREYC~FREYTLEY . COM gene perpry, examen return, aocompa u , an to my e a , d is true Domed and . Dedarabor- of rer other than the I tathre is based on aN information of which rer has an e. SIGNATURE PERS PONSIBLE FOR FlLING RETURN DA 2204 RIVER BEND COURT, WHITE HALL, MD 21161 SIGNA OF P TH R REPRESENTATIVE DA d ADDRESS 5 SOUTH HANOVER STR , CARLISLE, PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056D41114 15056041114 J J 15056042115 REV-1500 EX D.~de<,rswR,e: PAUL B LEBO Decedents Soaal Security Number 166-46-4038' RECAPIITULATION 1. Real estate (Schedule A) ........................................... 1. 10 9 0 9 0.8 0 2. Stocks and Bonds (Schedule B) ...................................... 2. 4 0 2 7 7 . 0 0 3. Glossy Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. NONE 4. Mortgages & Notes Receivable (Schedule D) ............................ 4. NONE 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. 2 6 3 3 7 . 0 0 6. Jointly Owned Property (Schedule F) QSeparate Billing Requested ......... 6. NONE 7. Inter-vvos Transfers 8~ Miscellaneous Non•Probate Property (Schedule G) OSeparate Billing Requested ......... 7 NONE 8. Total Gross Assets (total Lines 1-7) .................................. 8. 17 5 7 0 4 . 8 0 9. Funeral Expenses 8 Administrative Costs (Schedule H) .................... 9. 18 2 6 6 . 0 0 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ............... 10. 11. Total Dsductlons (total Lines 9 i3< 10) ................................. 11. 506.00 18772.00 12. 13. 14. Net Yalue of Estate (Line 8 minus Line 11) ............................. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ....................... Net Value Sub to Tax Line 12 minus Line 13 ....................... 12. 13, 14. 15 6 9 3 2 . 8 0 0 . 0 0 15 6 9 3 2 . 8 0 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (ax1.2) X .0 0 15. 0. 0 0 18. Amount of Line 14 taxable at lineal rate X .0 4 5 18. ~ 0.0 0 17. Amount of line 14 taxable at sibling rate X• 12 15 6 9 3 2 .8 0 17, 18 8 3 2. 0 0 18. Amount of line 14 taxable at collateral rate X , 15 18. ~ 0 . 0 0 19. TAX DUE ....................................................... 19. 18832.00 2p. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Iii ~ Side 2 ' L 15056042115 15056042115 REV-1500 IX Page 3 166-46-4038 Decedent's Complete Address: 15500.00 DECEDENTS NAME AUL B LEBO DECEDENTS SOCIAL SECURITY NUMBER 1~4~4038 STREET ADDRESS 160 FAITH CIRCLE CITY ARLISLE STATE PA ZIP 1701 3 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 ffapplicable D. Interest E. Penalty Fik Numt»r 21-09-0731 (1) Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fltl In oval on Paps 2, Line 20 to roquest a refund. (4) 5. If Line 1 + Lane 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 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPRC 1. Did decedent make a transfer and: Yes a. retain the use or income of the property transferred : ...................................... . 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? . . 4. Did decedent own an individual Retirement Account, annuity, or other non-probate property which contains a benefiaary designation? ..................................................... . (~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. ,TE BLOCKS No 0 a OF THE RETURN. to or for 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 a surviving spouse is zero (0) percent p2 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, d 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 des 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(ax1.2)] The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and o e-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(ax1)]. 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. §911 (a)(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 option. REV-1502 EX+ (11.08) Pennsylvania SCHEDULE A DEPARTMENT OF REVENUE ~+~-*~TA><~~ REAL ESTATE '~ RESIDENT DECEDENT ESTATE OF FILE NUMBE Paul B Lebo 21-09-0731 ~' All real property owrnd sokdy or as a tenant in common must bs ropoRSd at fair market value. Fair market value is defined as the p at which property would be exchanged between a willing buyer and a willing seller. r~eitlier being compelled to buy or sell, both having roasonabb knawbdge of the rolevant facts. Real property fhst b iointly~ownsd wltlt right of survhrorship must bs dbdossd on Schedule F. ITEM Attach a copy of the settlement sheet if the property has been sold. NUMBER indude a copy of the deed showing decedent's interest if owned as tenant in common. ALOE AT DATE DESCRIPTION OF DEATH 1. House and lot of ground, 160 Faith Circle. Assessment: $86,580. 2008 common 109,091 level ratio factor for Cumberland County: 1.26 I i TOTAL Also enter on Line 1 Reca itulatlon $ 109 091 If more space is needed, insert additlonal sheets of the same size. ~_ 217 REV-1503 EXt (8-98) COAMiAONVVEALTH of PENNSnvANIA INHERITANCE TAX RETURN OF SCHEDULE B STOCKS & BONDS FILE NUMBER Paul B Lebo 21-09-0731 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. 2. Brokerage account Scott Trade Brokerage Accoount, see statement III i ~~ I I I I i I i I I II 8,000 82,277 TOTAL Also enter on line 2 Reca itulation 40 277 (If more space is needed, insert additional sheets of the same size) it - - _ __ 217 R~v_'~~+~~-~~ SCHEDULE E CASH, BANK DEPOSITS, & MISC. co~or~wEn~Tri of PErwsnvarw ~~!~~ET~~;~ PERSONAL PROPERTY ESTATE OF NUMBER Indude the proceeds of litigation and the date the proceeds were received by the estate. REV-1511 EX + (10-06) COINMONWEALTH of astwrsrivANIA INHERRANCE TAX RETURN RESroENr oECEOENr ESTATE OF SCHEDULE H FUNERAL EXPENSES 8t COSTS FILE Paul B Lebo 21-09-0731 ust>a m aeceaern must oe ro rtes on schedule L ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Expenses of memorial service, cremation and internment, itemzation attached g02 B. ADMINISTRATIVE COSTS: 1. Personal Repr~enfatlve's Commissions ~ Name of Personal Reprosentatlve(s) Street Address CtlY State Zip Year(s) Commission Paid.: 2. Attorney Fees 5,640 3. Family F~cemption: (If decedent's address is rat the same as claimant's, attach explanation) Claimant Street Address City State ziP III Relatlonship of Claimant to Decedent ~I 4. Probate Fees I 572 5. Accountant's Fees included w/ atty fee 6. Tax Return Preparor's Fees i Ir1CIUded W/ atty fee 7. Federal Retirement Benefits overpayment 835 8. Final Medical Bills, itemization attached I! I 338 9. Maintenance 8~ Repair Expenses in connection with real estate held for sale, itemization attached I 7,694 10. Miscellaneous travel expenses and mileage for Executor ICI 261 11. Maintenance, repair and insurance expenses for automobile to be sold ', 2,024 TOTAL Also enter on line 9, Roca itulation 18 266 (If more space is needed, insert additional sheets of the same size) ~~ - - -_ ICI _ - __ ~ REV-7512 Ex+ (12-0s) Pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, I ~ ~ RESI DENT DECEDENT MORTGAGE LIABILITIES $ LIENS ESTATE OF FI E NUMBER Paul B Lebo RapoR debts tncumd by the decedent prior to death that remained unpaid at the date of death, Including unrehr~bureed I experaea. Il'EM VALUE AT DATE NUMBER DESCRIPTION pp pEgT}I 1. Visa credit card i ~i I 506 TOTAL (Also enter on Line 10, Recapitulation) f 506 If moro space is needed, Insert additlonal sheets ~ the same size. i REV-1513 IX+ (11-OB) Pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES ESTATE OF FIL NUMBER n-..~ n ~ _~_ ' L t `J-U / 3l RELATIONSHIP TO DECEDENT 'AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List TnusUs(s) OF ESTATE I. TAXABLE DISTRIBUTIONS pnclude outright spousal distributions and transfers under ! Sec. 2118 (a) (1.2).] 1. Esther Dundore, 9853 Richter Ln, St Louis, MO 63126 sister 1/3 ~f residue ! 2. Mary Lebo, 158 Central Avenue, St. Louis, MO 6119 sister 1/3 f residue 3. John Lebo, 2204 River Bend Ct., Whitehall, MD 21161 brother 1/3/ f residue i ~I I ~ NTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THR UGH 18 OF REV-1500 COVER S I I it HEET, AS APPROPRIATE. I I. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN i i . CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS III I !I I ! I I TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. S O IT more Space IS neeaea, insert atlGitlonel Sheets 01 the Same siz@. _. _ _ _ _. - - r TaxD6 Result Details 9/29/09 3:28 PM Detailed Results for Parce129-1 DistrictNo 29 Parcel ID 29-14-0868-067 MapSuffix HouseNo 160 Direction Street FAITH CIRCLE Ownerl LEBO, PAUL B C/O PropType R PropDesc LivArea 1288 CurLandVal 19100 CurImpVal 67480 CurTotVal 86580 CurPrefVal Acreage ,23 CIGrnStat TaxEx 1 SaleAmt 4000 SaleMo 07 SaleDa 12 SaleCe 19 SaleYr 76 DeedBlcPage 0026R-00450 YearBlt 1977 HF File_Date 10/26/2004 HF Approval_Status A 4-0868-067. in the 2004 Tax Assessment Database http: / /taxdb.ccpa.net/details.asp?id=29-14-0868-067.6dbselect=1 ', Page 1 of 1 0 RRSTO~IfN BANK • A Tradition of Excellence August 22, 2009 To: Frey & Tiley 5 South Hanover Street Carlisle Pa 17013 From: Traci Yohe Onstown Bank Customer Service Center ~~ PO BOX 250 Shippensburg, Pa 17257 Re: Estate of Paul B Lebo Date of death July 25, 2009 i IT IS HERERgY CERTIFIED THAT THE ABOVE NAMED DECEDENT, ON THE ABOVE DATE, HAD THE FOLLOWING ACCOUNTS WITH ORRSTOWNBANK• CHECKING ACCOUNT Account # Title of Account 743000069 Paul B .Lebo SAYINGSACCOUNT Account # Title of Account CERTIFICATE OFDEPOSIT Account # Title of Account Date opened Princi~ Accrued Interest 09/12/02 4644.62 0.47 Date--=uened P-~a_l Accrued Interest Date Qpened P~pa1 Accxued Interest P.O. Box 250 • Shippensburg, PA 17257. 717.530.3530. 717.532.4143 fax 1.~i~pL1 J~~"~{J.i~ 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Frey & Tiley Attorneys at Law 5 South Hanover Street Carlisle,. Pennsylvania 17013 Re: estate of Paul B Lebo Social Security 166-46-4038 Date ofDeath: Julv 25 2009 Phone (888) 502 349 Fax (302) 934-955 August 24, 2009 Dear Sir or Madam: Per Your inquiry dated August 19, 2009, please be advised that at the time. of death, the above-named deposit with this bank the following: 1• ?jpeofAccount CheckingAccount Accorart Number 1183117 Ownership (Names o,~ Paul B Lebo* Opening Date 1/31/94 Closed 8/18/09 Balance on Date ofDeath $19, 691.85 Accrued Interest $ 0.00 Total $19, 691.85 Please be advised, there was no safe deposit box found for the above decedent. ` U upon reviewing the information above, you believe there are additional accounts not referencxd, os with an aceonnt number and/or name of as above accounts, inclu owners Y possible joint account holder. For a~+ additional infoi Ong hip and any changes, closures and/or reimbursement of funds, etc,, our North lYGddkton Office # 717-240-4521. Sincerely, ~• : C~ ~, ie Hare Adjustment Services had on e pmvide on on the cc contact