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HomeMy WebLinkAbout09-02-101505610143 -'' REV-1500 Ex (01-10) ~' OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes oEVARTMENT OF REVENUE PO 60X.280601 INHERITANCE TAX RETURN 21 10 00625 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DEGEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 128 O1 9548 06 01 2010 01 21 1918 Decedent's Last Name LENTZ (If Applicable) Enter Surviving Spouse's Information Below 4a. Future Interest Compromise (dale of death after 12-12-82) Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW a 1. Original Return ~ 2. Supplemental Return 4. Limited Estate O 6 Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received ~ Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Povert Credit (data ~f death between 12-31 X31 and t-1-95 Suffix Decedent's First Name LORETTA 3. Remainder Return (date of death 11. Election to tax under Sec. 9113(A) (Attach Sch. O) MI A MI prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number RICHARD W STEWART r-~* (717) 7 ~}. 4540`.`' --~~ ,__~ ~ REGISTER OF WtL~ffiE O~[."Y ~ ~' ; ~-; -%? f01 First line of address ~ `''` %'` 3 O 1 MARKET S T ~" ---' -" =-i= } ~ _ ~ Second line of address -,~ -~ {--, W :, PO BOX 10 9 +-+-' DATE FILED City or Post Office LEMOYNE Correspondent's a-mail address: RWS@JDSW.COM State ZIP Code PA 17043 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 RETURN DATE • .. _ -~ A. Reitz _1501 High Street, Camp Hill, PA 17011 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS RICHARD W. STEWART 301 Market St., Lemoyne, PA Side 1 15U561U143 1505610143 J 150561243 REV-1500 EX DecedenPs Name. LENTZ, Loretta A. Decedent's Social Security Number 12 8 O 1 95 4 8 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. 4,558.27 5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .............. . 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested........... . 6. 7. Inter-Vivos Transfers & Miscellaneous I~On; Probate Property (Schedule G) Lj Separate Billing Requested........... . 7. 8. Total Gross Assets (total Lines 1-7) ................................................................... .. g, ~ , 558.27 5 , 851.98 9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... . 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 5,851.98 11. Total Deductions (total Lines 9 & 10) ................................................................... 11. ' ~- , 2 9 3.71 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ............................................... 13. -1,293.71 14. Net Value Subject to Tax (Line 12 minus Line 13) .............................................. . 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15 0.00 (a)(1.2) X .00 . 16. Amount of Line 14 taxable 0 • 00 16. 0 • 00 at lineal rate X .045 17. Amount of Line 14 taxable 0 0 0 17 0. 0 0 . at sibling rate X .12 . 18. Amount of Line 14 taxable 0 0 0 18 0. 0 0 . at collateral rate X .15 . 19. Tax Due ................................................................................................................. . 19. 0 . 0 0 20. FILL 1N THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 153561243 1505610243 J REV-1500 EX Page 3 nPr_edent's Complete Address: File Number 21-10-00625 DECEDENT'S NAME LENTZ, Loretta A. STREET ADDRESS 1501 High Street CITY Camp Hill STATE PA ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 0.00 (1) 0.00 Total Credits (A + B) (2) 0.00 3. Interest If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund (4) If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) Make Check Payable to: REGISTER OF WILLS, AGENT. ~.~0 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? .................................................................................................................... ^ 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 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. §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 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)]. . 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. (3) Rev1509 EX+ (6-9tl) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER LENTZ, Loretta A. __ 21-10-00625 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointlyowned with the right oT survivorship must be disclosed on schedule F ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH PNC Bank Priority 50 Plus Account No. 51-4020-1819 4,558.27 TOTAL (Also enter on Line 5, Recapitulation) ~ 4,558.27 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) REV-1151 EX+I10-O6) COM INHERITANCE RETURNANIA RESIDEENIII"' DE EDEN SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER LENTZ, Loretta A. 21-10-00625 --.-~ _. -._~ ....... .. ........ .... ~..pv~ `.. vn va.ncaa u~c ~. ITEM DESCRIPTION AMOUNT N MB R A. FUNERAL EXPENSES: See continuation schedule(s) attached B. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City Year(sl Commission paid State ZiD 2. Attorney's Fees Johnson Duffie 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Mary A. Reitz street Address 1501 High Street City Camp Hill State PA Zio 17011 Relationship of Claimant to Decedent Daughter 1,756.00 250.00 3,500.00 4. Probate Fees 77.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 268.98 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 5,851.98 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FfLE NUMBER LENTZ, Loretta A. 21-10-00625 ITEM NUMBER DESCRIPTION AMOUNT funeral Expenses 1 Catawissa Monument, Inc. - Gravemarker Cost 1,756.00 H-A 1, 756.00 Other Administrative Costs 2 Cumberland County Register of Wills Office -Filing Fees 30.00 3 The Cumberland Law Journal 75.00 4 The Patriot News -Notice of Estate Administration 163.98 H-B7 268.98 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) REV-1513 EX+t11-OS) q~ E SCHEDULE J COM INO ~WE~L7HEDECEDEN~RNANIA BENEFICIARIES ESTATE OF FILE NUMBER LENTZ, Loretta A. 21-10-00 625 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal ~ distributions, and transfers under Sec. 9116 a 1.2 Mary A Reitz Daughter Entire Estate 1501 High Street Camp Hill, PA 17011 Total Enter dollar amounts for distributions shown above on lines 15 throw h 18 on Rev 15 00 cover sheet, as a ro riate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Coovright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) ESTATE OFLORETTA A. LENTZ SCHEDULE OF EXHIBITS EXHIBIT A Last Will and Testament for Loretta A. Lentzt signed and dated May 14, 2007 ei~~na ti s . .. _- _ ,~ _ -. .~ -' - _. - - - ~' ~w _ ~- ~, +. _~ ( -- ~-.F Last Will and Testament OF LORETTA A. LENTZ I, LORETTA A. LENTZ, of the Borough of Camp Hill, Cumberland County, Commonwealth of Pennsylvania, declare this to be my Last Will and Testament and revoke any Will previously made by me. ITEM I: I devise and bequeath all of my estate of every nature and wherever situate to my daughter, MARY A. REITZ, and my son-in-law, JOHN C. REITZ, JR., or the survivor of them. ITEM II: I direct that all taxes that may be assessed in consequence of my death, of whatever nature and whatever jurisdiction imposed, shall be paid from my residuary estate as part of the expense of the administration of my estate. ITEM III: I appoint my daughter, MARY A. REITZ, Executrix of this my Last Will. Should my daughter, MARY A. REITZ, fail to qualify or cease to act as Executrix, I appoint my son-in-law, JOHN C. REITZ, JR., Executor of this my Law Will. ITEM IV: I direct that my Executrix or successor shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this j y f'~ day of n"I ~,~-.l 2007. (SEAL) L TTA A. LENTZ Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. °~ ,!~.~~'UC ~ :mil<;'CIi~.J` ,_ r < ?=„ R , i,~.a. F-.' ~, ~~ ,_,~ 4".' 1S1 2 A AFFIDAVIT AND ACKNOWLEDGMENT COMMO~tEALTH OF PENNS"~LVANIA : 5S COUNTY OF CUMBERLAND ~ y ~-- and ~R,~~l..,~.~r~ ~ ~~~ We, LORETTA A. LENTZ, res ectively, ~ M~ m ~, ~ ,the Testatrix and the witnesses, p ~ ~' bein first duly sworn, do hereby instrument, g whose names are signed to the attached or foregoing ri that the Testatrix signed and executed the instrument act for declare to the undersigned autho ty had si ned willingly and that she executed it as her free and volh anng of the Last Will and that she g in the presence and the purposes therein expressed, and that each of the witnesses, ' ess and that to the best of her knowledge the Testatrix was at that Testatrix, signed the Will as wrtn e or older, of sound mind and under no constraint or undue influence. time eighteen years of ag .-~ I, + TTA A. LENTZ Witness Witness ,~ TTA A LEIotTZ, Testatrix, i Tr:d b~~r~ me ti}~ LORE Ito and ackno~~lec ~ ,~ ~~. ~ ~,~~'~ , ,k ~, anal +~ ?"~ - ~ r~l Ito -~b~tore `~ nee ~b ' ~',~~~' , 2007. ' ~~ ~ , ,witnesses, this ~~ay of ------ ~ . Notary Public :297757 COM~-ON~N~i-~ ~ OF QENNSYLVANfA Notarial Seal public Dana L w~nan, Notary Oozy ~~ goro. C~berlan~ ~~ ~Cpires Nov.15,2008 Me ~ r. pennsyivania Association Ot Notaries JERRY R. DUFFLE RICHARD W.STEWART C. ROY WEIDNER. JR. EDMUND G. MYERS DAVID W. DELUGE JOHN A. STATLER JEFFERSON J. SHIPMAN JEFFREI' B. RETTIG KEVIN E. OSBORNE RALPH H. WRIGHT, JR. MARK C. DUFFLE JOHN R. NINOSKY MICHAEL J. CASSIDY JD FoN August 30, 2010 Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Loretta A. Lentz Date of Death: June 1, 2010 Your File No. 21-10-0625 Our File No. 14758-1 Dear Register: matter Enclosed for filing please find the following documents for the above referenced decedent: MEL[SSA PEEL GREEVY WADE D. MANLEY ELIZABETH D.SNOVER ANDREW P. DOLLMAN SARAH E. HOFFMAN ANDREW J. PETSU. (R. OF COUNSEL HORACE A. JOHNSON F. LEE SHIPMAN ~Iyb~-zoobl -~ G © n _ ~ r-f-I -n _;~rn I _ _ =;`; -; ~~ `=~; -- _a7 .~ --~ ~ - ; ~. r.>> ~ 1. 2 Original PA Inheritance Tax Returns showing an insolvent estate. 2. Inventory 3. 2 copies of Page 1 of the Pa Inheritance tax retum, which we ask that you time-stamp and return to us in the enclosed envelope. 4. 1 copy of the Inventory , which we ask that you time-stamp and retum to us. 5. Check attached to this correspondence in the amount of $30.00 representing the $15.00 filing fee for the Inheritance Tax Return and the $10.00 filing fee for the Inventory. Should you have any questions, please do not hesitate to contact our office. Thank you for you assistance in this Very truly yours, OHNSON, I~FF~yE~S, TEWART WEIDNER na man Estate Administration Paralegal Enc :412598 Mary A. Reitz, Executrix 301 MARKET STREET P.O. BOX 109 LEMOYNE, PENNSYLVANIA 17043-0109 WWW.JDSW.COM 717.761.4540 FAX: 717.761.3015 MAIL@JDSW.COM JOHNSON, DUFFLE, STEWART &WEIDNER, P.C. ~: ~~ ~-~ , ~»`~` ~,: °. '~, ~ R M; oc. .. u. `.a ;-~ ,~ ~s~~1N31'~ ~, Y G'= F ~ r • ~. t; . ,~ _. 4V -5 ~. ,C~,' 4 C+1 ^~/~ ~ ~~ C1- ! ^- ~L_ ~ L.J ~~-; t` ^„~ <.f> ' ~~ ~ ~~ C'3 ;'' c J L ~ Q u © a. o .= ~ v r i. c a a ~ ~ ~ M .t ~ 1 `~ v C~ ~ ~ ~ a .~ O ~ ~ ~ v ~ ~ ~ ~ r u, (/~~~ N 0 ~ O w ~ ~__J ~ C3 ~ r ^~ O N ~ O- '- V J ~ ~.- ice- ~ ~ ~' N ~ U ~VO~ a O ~~ ~