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Home My WebLink About08-10-10~ ~ 1505610148 EX (01-10) REV-1500 OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 21 0 9 1117 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1,75-16-2568 11152009 01301924 Decedent's Last Name Suffix Decedent's First Name M I SNIZIK ALBERT B (If Applicable) Enter Surviving Spous e's Information Below Spouse's Last Name Suffix Spouse's First Name M I SNIZIK MARY E Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW 1. Original Return ^ 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 0 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 ~ 11. Election to tax under Sec. 9113i;A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST 13E COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number PETER J• RESSLER, ESQUIRE ?17-232-5000 First line of address 3401 NORTH FRONT STREET Second line of address PO BOX 5950 City or Post Office State HARRISBURG PA Correspondent's a-mall address: P J R E S S L E R a~ r'I E T T E• C 0 M 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. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING ET N AT MARY G'_ CNIT7TIC "1~,.~z.. ~ _~_.._ ,~ ~~ .a ADDRESS ~ V `~ d j f 533 BRIDGEVIEW DRIVE V LEMOYNE, PA 17043 - - SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE n ~~~E PETER J • RESSLER, ESQUIRE ,',/°,//~~~---~~ tQ~ ~ ,/'~~ ~, ~ /v ., ., .,,, i v~ ~ r- r- .. - i t ADDRESS 3401 N• FRONT STREET, PO BOX 5950 HARRISBURG, PA 17110-0950 PLEASE USE ORIGINAL FORM ONLY 1505610148 ZIP Code 1,711D0950 REGISTER OF WILLS USE ONLY P- ..3 t 7 r .: ~~? -~ \.~J '" _} t :~~ l l! J .. ~. .r~ -... _.. __, -R-, =~ DATE FI'L D L. 7 -- t~ `~t c~~ Side 1 9M4647 4.000 1505610148 '&~N t J 1505610248 REV-1500 EX Decedent's Social Security Number 1,75-L6-2568 ~ecedent'sName~ SNIZIK ALBE RT ~ RECAPITULATION 1. Real Estate (Schedule A) 1. 0 • D 0 2. Stocks and Bonds (Schedule B) . 2. 414 , 6 7 9.0 5 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) , 3. D • 0 0 4. Mortgages and Notes Receivable (Schedule D) 4. 0 • 0 D 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 5. 15 9 , 2 41.9 5 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested g. D • 0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested . . . . 7. 5 ~ 1 , 41 D • 10 8. Total Gross Assets (total Lines 1 through 7) g, 1, ,14 5 , 3 31, • 10 9. Funeral Expenses and Administrative Costs (Schedule H), , g. 2 ~ , 3 ~ D • 8 7 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 10. 2 , 518.0 8 1 1. Total Deductions (total Lines 9 and 10) , 11. 2 9 , 8 8 8.9 5 12. Net Value of Estate (Line 8 minus Line 11) 12. ], ,115 , 4 4 2 • ], 5 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) , , 13. 0 • 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) , 14. 1, ,115 , 4 4 2 • 1, 5 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers unSler Sec. 9116 (a)(1.2)X.O~ 669,145.46 15. 0.00 16. Amount of Line 14 t xable 4 ~ at lineal ratex.o 446, 296.69 16. 2O, D83.35 17. Amount of Line 14 taxable at sibling rate X .12 D• D O 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0.0 0 18. 0.0 0 19. TAX DUE 19. 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 150561,0248 1505610248 9M4648 4.000 20, 083.35 J REV-1500 EX Page 3 n,.,.....1....a~.. l~.......~.1..+.. A.~Idr.,c.~. File Number al. nq 1.1.1.7 DECEDENTS NAME T STREET ADDRESS CITY LEMOY E STATE PA ZI P 1,7 43- Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 17 , 0 0 0.0 0 B. Discount • 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. (4) (1> 20,083.35 1,7, 894 •74 (3> 0 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 2 , ~ 8 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: transferred ert e of the ro i t i th Yes No ; p p y ncom e use or a. re a n ^ 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 Dec. 12, 1982, did decedent transfer property within one year of death ^ without receiving adequate consideration? . " ^ or payable-upon-death bank account or security at his or her death? 3. Did decedent own an "in trust for 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 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 Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. X9116 (a) (1.1 } (i}]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 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 21 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 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 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 12 percent (72 P.S. §9116(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 adoption. Total Credits (A + B) (2) snnas~ti zooo RED/-1503 EX + (f~-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER Albert B. Snizik 21 09 1117 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1.2,000 Shares Centerline Holdings Co. - 2,000 shares common stock CUSIP: 151887108 See attached valuation 2 1,000 Shares Dover Corp. - 1,000 shares common stock CUSIP: 260003108 See attached valuation 3 1,000 Shares Hospitality PPTYS Trust - 1,000 shares common stock CUSIP: 44106M102 See attached valuation 4 1,030 Shares Penn West Energy Trust - 1,030 shares common stock CUSIP: 707885109 See attached valuation 5 48 Shares Wells Fargo & Co. New - 48 shares common stock CUSIP: 949746101 See attached valuation Dividend accrued on 11/15/2009 6 2,000 Shares Delaware Enhanced Global Dividend and Income - 2,000 shares common stock CUSIP: 246060107 See attached valuation Dividend accrued on 11/15/2009 7 21,237 Shares Van Kampen PA Value Municipal Income - 21,237 shares common stock CUSIP: 921127108 See attached valuation Dividend accrued on 11/15/2009 VALUE AT DATE OF DEATH 367.50 41,695.00 18,805.00 18,388.08 1,343.76 2.40 23,149.20 205.00 262,595.51 1,518.45 Total from continuation schedules . T~1T Al /Dlcn cn4or nn lint '~ Ror~niti il~tinnl ~ 46,609.15 414,679.05 3wasss ~.ooo (If more space is needed, insert additional sheets of the same size) Estate of: Albert B. Snizik 21 09 1117 Schedule B (Page 2) Item Value at Date No. Description of Death 8 20,000 Par Cumberland Cnty PA Mun Auth Dtd:10/01/2000; Mat:ll/01/2025 CUSIP: 23061NBP1 20,924.30 See attached valuation Interest accrued to 11/15/2009 42.78 9 25,000 Par Philadelphia PA Auth for Indl Arpt Rev Dtd:07/O1/1998; Mat:01/01/2017 CUSIP: 71781EAU9 25,148.88 See attached valuation Interest accrued to 11/15/2009 493.19 Total (Carry forward to main schedule) 46,609.15 REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF F{LE NUMBER Albert B. Snizik 21091117 Include the proceeds of litigation and the date the proceeds were received by the estate. 3W46AD 1.000 (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (08-09) pen nsylvan is DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Albert B. Snizik 21 09 1117 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBE DESCRIPTION OF PROPERTY INCLLOE THE NOME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND T1f DATE OF TRANSFER. ATTACHA COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION IF APPLICABLE TAXABLE VALUE 1. Individual Retirement Account held in Morgan Stanley Smith Barney Account #724-64647; beneficiary is spouse 571,410.10 100.0000 0.00 571,410.10 See attached correspondence TOTAL (Also enter on line 7, Recapitulation) $ 571,410.10 If more space is needed, use additional sheets of paper of the same size. 9W46AF 2.000 REV-1511 EX+ (;0-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Albert B Snizik 21 09 1117 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ Myers-Harper Funeral Home, Camp Hill, PA 45.00 B. 1 ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City Year(s) Commission Paid: 2. Attorney Fees: 23 , 000 .00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) 3 , 500.00 Claimant Marv E . Snizik Street Address 533 Bridgeview Drive City Lemoyne State PA ZIP 17043 Relationship of Claimant to Decedent SPOUSE 4. Probate Fees: 5 4 0. 0 0 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. 1 Cumberland Law Journal Legal advertisement 75.00 2 Estate Valuation - securities valuation charges 13.95 Total from continuation schedules I 196.92 State ZIP TOTAL (Also enter on Line 9, Recapitulation) ~ $ 27 , 370.87 swasAC 2.00o If more space is needed, use additional sheets of paper of the same size. Estate of: Albert B. Snizik Schedule H Part 7 (Page 2) 3 Sovereign Bank - fee to obtain account information 4 The Sentinel Legal advertisement 21 09 1117 20.00 176.92 Total (Carry forward to main schedule) 19.92 REV-1512 EX + (12-08) pennsylvania SCHEDULE I DEPARTMENTOF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Albert B. Snizik 21 09 1117 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. REV-1513 EX+ (01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER: Albert B. Snizik 2109 1117 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSONS} RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE ( TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. Albert B. Snizik Residue Trust Mary E. Snizik and Richard A. Snizik, Trustees 533 Bridgeview Drive Lemoyne, PA 17043 100$ of Residue: 446,296.69 Credit Shelter T 446,296.69 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 1 8 OF REV-1500 COVER SHEET, AS APP ROPRIATE. ~~ NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. ~ 0.00 If more space is needed, use additional sheets of paper of the same size. 9 W46AI 2.000 Estate of: Albert B. Snizik Schedule J Part 1 (Page 2) Item No. Description 2 Mary E. Snizik 533 Bridgeview Drive Lemoyne, PA 17043 Life estate interest in Albert B. Snizik Residue Trust (credit shelter trust) 97,735.36 Individual Retirement Account held in Morgan Stanley Smith Barney Account #724-64647; beneficiary is spouse Inventory Value: 571,410.10 Relation Surviving Spouse 21 09 1117 Amount 669,145.46 REV-1514 EX+ (4-09) pennsyfvania DEPARTMENT OF REVENUE Bureau of Individual Taxes Po Box 280601 Harrisburg PA 17128-0601 SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN (CHECK BOX 4 ON REV-1500 COVER SHEET) ESTATE OF FILE NUMBER Albert B. Snizik 21 091117 This schedule should be used for all single-life, joint or successive life estate and term-certain calculations. For dates of death prior to h-1-89, actuarial factors for single-life calculations can be obtained from the Department of Revenue. Actuarial factors can be found in 1RS Publication 1457, Actuarial Values, Alpha Volume for dates of death from 5-1-89 to 4-30-9tt, and in Aleph Volume for dates of death from 5-1-99 and thereafter. Indicate below the type of instrument that created the future interest below and attach a copy of it to the tax return. Will ^ tntervivos Deed of Trust ^ Other NAME OF LIFE TENANT DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS LIFE ESTATE IS PAYABLE Mary E . Snizik 84 X Life or Term of Years - Life or Term of Years - Life or Term of Years - Life or Term of Years - Life or Term of Years - 1. Value of fund from which life estate is payable , 2. Actuarial factor per ap ro riate table Interest table rate - ^ 3.5% ^ 6% ^ 10% 3. Value of life estate (Line 1 multiplied by Line 2) , .$ 0 Variable Rate 3.20000°I° 544,032.05 _.0.17965 .. .. .. .... .. .. ... .. $ 97 , 735.36 NAME OF LIFE ANNUITANT • DATE OF BIRTH ~ NEAREST AGE AT DATE OF DEATH TERM OF YEARS ANNUITY IS PAYABLE Life or Term of Years - Life or Term of Years - Life or Term of Years - ^ Life or ^ Term of Years _-- 1. Value of fund from which annuity is payable $ 0.00 2. Check appropriate block below and enter corresponding number . 0 ..000 Frequency of payout -^ Weekly (52} Bi-weekly (26 Monthly (12) ^ Quarterly (4) ^Seml-annually (2) Annually (1) Other ( ) 0 3. Amount of payout per period $ U . 00 4. Aggregate annual payment, Line 2 multiplied by Line 3 . . 0.00 5. Annuity Factor (see instructions) Interest table rate -^ 3 1 /2% ^ 6% ^ 10% ^ Variable Rate 0 .00000 % 0.00000 6. Adjustment Factor (See instructions.) 0.00000 7. Value of annuity - if using 3.5°to, 6%, or 10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 . $ CI . 00 If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 . $ CI . 00 NOTE: The values of the funds that create the above future interests must be reported as part of the estate assets on Schedules A through G of the tax return. The resulting life or annuity interest should be reported at the appropriate tax rate on Lines 13 and 15 th rough 18 of the return. If more space is needed, use additional sheets of the same size. 8W46AJ 1.010 REV-1649 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE O ELECTION UNDER SEC. 9113(A) SPOUSAL DISTRIBUTIONS FILE NUMBER filbert B. Snizik 21 09 1117 Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance 8~ Estate Tax Act. If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Residue (Credit shelter) Trust (marital, residual, A, B, By-pass, Unified Credit, etc.) If a trust or similar arrangement meets the requirements of Section 9113(A), and: The trust or similar arrangement is listed in Schedule O, and The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule O, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or sim- ilar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule O, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113(A) trust or similar arrangement.