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HomeMy WebLinkAbout01-14-111505610140 REV-1500 EX ~°'_'°' OFFICIAL USE ONLY PA Department of Revenue Coun C Bureau of Individual Taxes ty ode Year File Numt~er PO BOx 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT ~ ( ~ ~ ~~ g ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death NIMDDYYYY Date of Birth NMADDYYYY 1 9 7 4 0 7 4 6 3 0 9 2 4 2 0 0 9 0 3 0 4 1 9 5 1 Decedent's Last Name Suffix Decedent's First Name MI Garner Robert F (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW a 1. Original Return ^X 4. Limited Estate 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTUIL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number Jason E Garner 717 776 4600 First line of address 9 8 D o u b l i n Second line of address City or Post Office N e w v i l l e Gap RO a d State PA ZIP Code 1 7 2 4 1 REGISTER OF WILLS U3E=QNLY :'Z ~_~~ ~: ~ .~_ A l l ~`. ~ U ~, .) ^~ _._ ry,. i~ D , `f~ILI ED _ ~ ~'~ . _. Correspondent's e-mail address: Under pens ' of perjury, I declare that I have examined this return, inGuding accompanying schedules and statements, and to the best of my knowledge and belief, R is true and complete. DeGaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG E OF~tER RESPONSIBLE FOR FILING RETURN DATE i 98 Doublln Gap Road Newville PA 17241 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 J 1505610240 REV-1500 EX Decedent's Sociat Security Number DecedenCs Name: Robert F. Garner 1 9 7 4 0 7 4 6 3 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 and Notes Receivable (Schedule D) .................... ..... . 4. 1 3 0 9 6. 3 3 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E). ..... . 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested . ..... . 6. 7. Inter-Vivos Transfers & Miscellaneous N -Probate Property (Schedule G) ~ Separate Billing Requested . ..... . 7. 8. Total Gross Assets (total Lines 1 through 7) ..................... ..... . 8. 1 3 0 9 6 , 3 3 9. Funeral Expenses and Administrative Costs (Schedule H) ............ .... .. 9• 4 3 9 2. 0 4 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ....... .... .. 10. 5 1 3 3. 2 2 11. Total Deductions (total Lines 9 and 10) ......................... .... .. 11. 9 5 2 5. 2 6 12. Net Value of Estate (Line 8 minus Line 11) ...................... .... .. 12. 3 5 7 1 O 7 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. 3 5 7 1 O 7 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 16. Amount of line 14 taxable 1 6 6 2 8 3 16 7 4. 8 3 at lineal rate X .045 . 17. Amount of Line 14 taxable O O O 17 0 • 0 0 . at sibling rate X .12 . 18. Amount of Line 14 taxable O . O O 1 g O . O O at collateral rate X .15 , 19 7 4. 8 3 19. ................................................ TAX DUE .... . .. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^ Side 2 1505610240 1505610240 J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENTS NAME 2obert F. Garner STREET ADDRESS CITY Tax Payments and Credits: ~ ~ Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest File Number 00 STATE ~ ZIP (1) 74.83 Total Credits (A + g) (2) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (3) Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 74.83 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 : ...................................................................... ^ 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 "intrust for' orpayable-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 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)]. • 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)]. 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-1502 EX+ (01-10) Pennsylvania ~ SCHEDULE A DEPARTMENT OF REVENUE I REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT w i., ~ c vr: FILE NUMBER: Robert F. Garner 0 0 All real property owned solety or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointty-0wned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION TOTAL (Also enter on Line 1, Recapitulation.) ~ ; If more space is needed, use additional sheets of paper of the same size. REV-1503 EX + (6-98) scNEOV~E s COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 'ATE OF Robert F. Garner 0 0 All properly jointly-owned with right of survivorship must be discbsed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH TOTAL (Also enter on line 2, Recapitulation) ~ 5 (If more space is needed, insert additional sheets of the same size) REV-1504 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE•PROPRIETORSHIP 'ATE OF FILE NUMBER Robert F. Garner 0 0 Schedule C-1 or C-2 (including all supporting information) must be attached for each closelyfield corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH TOTAL (Also enter on line 3, (If more space is needed, insert additional sheets of the same size) REV-1505 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE C-1 CLOSELY-HELD CORPORATE STOCK INFORMATION REPORT ESTATE OF FILE NUMBER Robert F. Garner 0 0 1. Name of Corporation State of Incorporation City 2. Federal Employer I.D. Number 3. Type of Business 4. 5. State Zip Code Total Number of Shareholders Business Reporting Year ProducUService TYRE TOTAL NUMBER ~ NUMBER OF SHARES VALUE OF THE STOCK Vod -Voti SHARES OUTSTANDING PAR VALUE OWNED BY THE DECEDENT DECEDENTS STOCK Common S Preferred S Provide all rights and restrictions pertaining to each class of stock. Was the decedent employed by the Corporation? ....................................... ^ Yes ^ No If yes, Position Annual Salary $ Time Devoted to Business 6. Was the Corporation indebted to the decedent? ....................................... ^ Yes ^ No If yes, provide amount of indebtedness $ 7. Was there life insurance payable to the corporation upon the death of the decedent? ............... ^ Yes ^ No If yes, Cash Surrender Value $ Net proceeds payable $ Owner of the policy 8. Did the decedent sell or Vansfer stock in this company within one year prior to death or within two years if the date of death was prior to 12-31-82? ^ Yes ^ No If yes, ^ Transfer ^ Sale Number of Shares Transferee or Purchaser Attach a separate sheet for additional transfers and/or sales. Consideration $ Date 9. Was there a written shareholder's agreement in effect at the time of the decedent's death? ............ ^ Yes ^ No If yes, provide a copy of the agreement. 10. Was the decedent's stock sold? ................................................. ^ Yes ^ No If yes, provide a copy of the agreement of sale, etc. 11. Was the corporation dissolved or liquidated after the decedent's death? ....................... ^ Yes ^ No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 12. Did the corporation have an interest in other corporations or partnerships? ...................... ^ Yes ^ No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. ?hc FuLLOWING INFORMATION MUST BE SUBMITTED WITH THIS SCHEDULi`_ B. Complete copies of financial statements or Federal Corporate Income Tax returns (Form 1120) for the year of death and 4 preceding years. C. If the corporation owned real estate, submit a list showing the complete addressles and estimated fair market values. If real estate appraisals have been secured, attach copies. D. List of principal stockholders at the date of death, number of shares held and their relationship to the decedent. E. List of officers, their salaries, bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year. List those declared and unpaid. G. Any other information relating to the valuation of the decedent's stock. (If more space is needed, insert additional sheets of the same size) REV-7506 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT scHEOV~E c-a PARTNERSHIP INFORMATION REPORT ESTATE OF FILE NUMBER Robert F. Garner 0 0 1. Name of Partnership Date Business Commenced Address 2. 3. 4. 5. Business Reporting Year City State Federal Employer I.D. Number Type of Business ProducUService Decedent was a ^ General ^ Limited partner. If decedent was a limited partner, provide initial investment $ PARTNER NAME PERCENT OF INCOME PERCENT OF OWNERSHIP BALANCE OF CAPRAL ACCOUNT A. B. C. D. 6. Value of the decedent's interest $ 7 8. 9 Was the Partnership indebted to the decedent? ................................ ^ Yes ^ No If yes, provide amount of indebtedness $ Was there life insurance payable to the partnership upon the death of the decedent? ........ ^ Yes ^ No If yes, Cash Surrender Value $ Net proceeds payable $ Owner of the policy Did the decedent sell or transfer an interest in this partnership within one year prior to death or within two years if the date of death was prior to 12-31-82? ^ Yes ^ No If yes, ^ Transfer ^ Sale Percentage transferred/sold Transferee or Purchaser Consideration $ Date Attach a separate sheet for additional transfers and/or sales. 10. Was there a written partnership agreement in effect at the time of the decedent's death?........ ^ Yes ^ No ff yes, provide a copy of the agreement. 11. Was the decedent's partnership interest sold? .................................. ^ Yes ^ No If yes, provide a copy of the agreement of sale, etc. 12. Was the partnership dissolved or liquidated after the decedent's death? ................. ^ Yes ^ No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 13. Was the decedent related to any of the partners? ................................ ^ Yes ^ No If yes, explain 14. Did the partnership have an interest in other corporations or partnerships? ................. ^ Yes ^ No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. A. Detailed calculations used in the valuation of the decedent's partnership interest. B. Complete copies of financial statements or Federal Partnership Income Tax returns (Form 1065) for the year of death and 4 preceding years. C. If the partnership owned real estate, submit a list showing the complete address/es and estimated fair market valuels. If real estate appraisals have been secured, attach copies. D. Any other information relating to the valuation of the decedent's partnership interest. Zip Code REV-1507 EX + (6-98) SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES ~ NOTES INHERITANCE TAX RETURN RECEIVABLE RESIDENT DECEDENT ESTATE OF FILE NUMBER Robert F. Garner 0 0 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH TOTAL (Also enter on line (If more space is needed, insert additional sheets of the same size) REV-1508 ~X + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF SCHEDlJLE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER Robert F. Garner 0 0 Include the proceeds of litigation and the date the proceeds were received by the estate. All property ioiMN-owned with right of suninrorship must be discbsed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Payment for State leave and accrued benefits 12,500.72 Refund from Tanner Oil 595.61 TOTAL (Also enter on line 5, Recapitulation) ~ S 13, 096.33 (If more space is needed, insert additional sheets of the same size) REV-1509 EX+ (01-10) Pennsylvania ~ SCHEDl~LE F DEPARTMENT OF REVENUE I JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER: Robert F. Garner 0 0 ff an asset was made jointly owned within one year of the decedents date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME(S) A. C. JOINTLY-0WNED PROPERTY: RELATIONSHIP TO DECEDENT ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECEDENTS INTEREST DATE OF DEATH VALUE OF DECEDENTS INTEREST 1. A. TOTAL (Also enter on Line 6, Recapitulation) I S If more space is needed, use additional sheets of paper of the same size. REV-1510 ER+ (OS-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY FILE NUMBER Robert F. Garner 0 0 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 NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1. TOTAL (Also enter on Line 7, Recapitulation) I E If more space is needed, use additional sheets of paper of the same size. REV-1511 ~X+ (10-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Robert F. Garner 0 0 Decedent's debts must be reported on Schedule [. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Hollinger Funeral Home 8~ Crematory, Inc. 2,920.16 Advertising-Cumberland Law Journal 75.00 Advertising-The Evening Sentinel 225.05 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State ZIP Year(s) Commissan Paid: 2. Atromey Fees: Karl E. Rominger, Esquire 1,000.00 3, Family Exemptron: (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: Cumberland County Register of Wills-PA Inheritance Tax 171.83 5 Accountant Fees: 6. Tax Retum Preparer Fees: 7 TOTAL (Also enter on Line 9, Recapitulation) I S If more space is needed, use additional sheets of paper of the same size. REV-1512 EX+ (12-08) ESTATE pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, 8~ LIENS FILE Robert F. Garner 0 0 Report debts incurred by the decedent prior to death that n;mained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH Tanner Oil Merrick Bank-Account#41206130689008026 DCM Services-Reference # 5761936 404.39 1, 765.99 2, 962.84 TOTAL (Also enter on Line 10, Recapitulation) I E 5,133.22 If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-1 D) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Robert F. Garner 0 0 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 outs' ht spousal distributions and transfers under Sec. 91 f6 (a) (1.2).] 1. Jason E. Garner Lineal 50.00 98 Doublin Gap Road Newville, PA Nancy Porter Lineal 50.00 133 Lincoln Street Steelton, PA ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. Ij, NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I ~ If more space is needed, use additional sheets of paper of the same size. REV-1'514 EX+ (4-09) Pennsylvania DEPARTMENT OF REVENUE Bureau of Individual Taxes PO Box 280601 Haristwrg PA 17128-0601 SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN (CHECK BOX 4 ON RE:V-1500 COVER SHE FILE Robert F. Garner 0 0 This schedule should be used for all single-life, joint or successive life estate and term-certain calculations. For dates of death prior to 5-1-89, actuarial factors for single-life calculations can be obtained from the Department of Revenue. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death from 5-1-89 to 4-30-99, 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 and attach a copy of it to the tax return. ^ Will ^ Intervivos Deed of Trust ^ Other NAME OF LIFE Ti5ftANT DATE OF BNtTH NEAREST /UH= AT .DATE OF DEATH TBMA t)F YEARS LIFE ESTATE I.S PAYABLE ^ Life or ^Term of Years ^ Life or ^Term of Years ^ Life or ^Term of Years ^ Life or ^Tenn of Years ^ Life or ^Term of Years 1 Value of fund from which life estate is payable ......................................... $ 2. Actuarial factor per appropriate table ............................................... . Interest table rate - ^3.5% ^ 6% ^ 10% ^Variable Rate 3. Value of life estate (Line 1 multiplied by Line 2) ...................................... $ NAME OF LIFE ANNWTANT DATE OF BATH • ~ AGE AT DATE OF DEATH TERMOF YEARS ANNtNTY 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 . . ........................................ E 2. Check appropriate block below and enter corresponding number .......................... . Frequency of payout - ^ Weekly (52) ^ Bi-weekly (26) ^ Monthly (12) ^ Quarterly (4) ^Serni-annually (2) ^ Annually (1) ^ Other ( ) 3. Amount of payout per period ...................................................... S 4, Aggregate annual payment, Line 2 multiplied by Line 3 .................................. . 5. Annuity Factor (see instructions) Interest table rate - ^ 3.5% ^ 6% ^ 10% ^ Variable Rate 6. Adjustment Factor (See instructions) ............................................... . 7. Value of annuity - If using 3.5%, 6%, 10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 ...........................Z If using variable rate and period payout is at beginning of period, calculation is (Line 4 x Line 5 x Line 8) + Line 3 ................................................. S 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 through 18 of the return. If more space is needed, use additional sheets of the same size. REV-1644 EX+ (01-10) INHERITANCE TAX SCHEDULE L REMAINDER PREPAYMENT OR INVASION OF TRUST CORPUS 0 0 ESTATE OF earner Robert F II. pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT This schedule is appropriate only for estates of decedents dying on or before December 12, 1982. This schedule is to be used for all remainder returns when an election to prepay has been filed under the provisions of Section 714 of the Inheritance and Estate Tax Act of 1981 or to report the invasion of trust corpus (principal). REMAINDER PREPAYMENT: A. Election to Prepay Filed with the Register of Wills on (Date) B. Name(s) of Life Tenant(s) Date of Birth Age on date Term of Years Income of Election or Annuity is Payable or Annuitant(s) C. Assets: Complete Schedule L-1 1. Real Estate .............................. $ 2. Stocks and Bonds ......................... 5 3. Closely Held Stock/Partnership ............... S 4. Mortgages and Notes ....................... $ 5. Cash/Misc. Personal Property ................ $ 6. Totalfrom Schedule L-1 .................................... ................$ D. Credits: Complete Schedule L-2 1. Unpaid Liabilities .......................... $ 2. Unpaid Bequests ..........................$ 3. Value of Non Includable Assets ............... $ 4. Total from Schedule L-2 ................................... ................. $ E. Total Value of Trust Assets (Line C-6 minus Line D-4) .............. ................. $ F. Remainder Factor .......................................... ................. G. Taxable Remainder Value (Multiply Line E by Line F) ............. ................. $ (Also enter on Line 7, Recapitulation) INVASION OF CORPUS: A. Invasion of Corpus (Month, Day, Year) B. Name(s) of Life Tenant(s) Date of Birth Age on Date Term of Years Income Corpus or Annuity is Payable or Annuitant(s) Consumed III. C. Corpus Consumed ...........................................................$ D. Remainder Factor ........................................................... PY Y ) .................... E. Taxable Value of Corpus Consumed (Multi I Line C b Line D • • • • $ (Also enter on Line 7, Recapitulation) REV-1645 EX+ (11-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT [. ESTATE OF INHERITANCE TAX SCHEDULE L-1 REMAINDER PREPAYMENT ELECTION -ASSETS- N Garner, Robert F. 0 0 II. ITEM NO. DESCRIPTION VALUE A. Real Estate (Please describe.) Total Value of Real Estate I $ (Include on Section II, Line C-1 on Schedule L.) B. Stocks and Bonds (Please list.) Total Value of Stocks and Bonds $ (Include on Section II, Line C-2 on Schedule L.) C. Closely Held Stock/Partnership -Please list. (Attach Schedule C-1 and/or C-2.) Total Value of Closely Held/Partnership $ Include on Section II, Line C-3 on Schedule L.) D. Mortgages and Notes (Please list.) Total Value of Mortgages and Notes $ (Include on Section II, Line C-4 on Schedule L.) E. Cash and Miscellaneous Personal Property (Please list.) Total Value of Cash/Miscellaneous Personal Property $ Include on Section II Line C-5 on Schedule L. I[l. TOTAL (Also enter on Section II, Line C-6 on Schedule L.) $ If more space is needed, attach additional sheets of paper of the same size. REV-1646 EX+ (11-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT I. ~ ESTATE OF INHERITANCE TAX SCHEDULE L-2 REMAINDER PREPAYMENT ELECTION -CREDITS- FILE NUMBER Garner, Robert F. II. ITEM NO. DESCRIPTION A. Unpaid Liabilities Claimed against Original Estate and Payable from Assets Reported on Schedule L-1 (please list) 0 0 Total Unpaid Liabilities $ (include on Section II, Line D-1 on Schedule L) B. Unpaid Bequests Payable from Assets Reported on Schedule L-1 (please list) Total Unpaid Bequests I $ (include on Section II, Line D-2 on Schedule L) C. Value of Assets Reported on Schedule L-1 (other than unpaid bequests listed under "B" above) that are Not Included for Tax Purposes or that Do Not Form a Part of the Trust. Calculation as follows: Total Non Includable Assets (include on Section II, Line D-3 on Schedule [III TOTAL (Also enter on Section II Line D-4 on Schedule L) If more space is needed, attach addltlonal sheets of paper of the same size. AMOUNT REV-1647 EX+(02-10) Pennsylvania SCHEDULE M DEPARTMENT OF REVENUE FUTURE INTEREST COMPROMISE INHERITANCE TAX RETURN RESIDENT DECEDENT (Check Box 4a on REV-1500) OF FILE NUMBER Robert F. Garner 0 0 This schedule is appropriate only for estates of decedents who died after Dec. 12, 1982. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument that created the future interest and attach a copy to the tax return. ^ Will ^ Trust ^ Other I. Beneficiaries AGE TO NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH NEAREST BIRTHDAY 2. 3. IILI IV 4. 5. II. For decedents who died on or after July 1,1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within nine months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal right. ^ Unlimited right of withdrawal ^ Limited right of withdrawal Explanation of Compromise Offer: Summary of Compromise Offer: 1. Amount of future interest .................................................. $ 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (Also include as part of total shown on Line 13 of REV-1500.) ...... $ 3. Value of Line 1 passing to spouse at appropriate tax rate Check one. ^ 6%, ^ 3%, ^ 0% ................ $ (Also include as part of total shown on Line 15 of REV-1500.) 4. Value of Line 1 taxable at lineal rate Check one. ^ 6%, ^ 4.5% ...................... $ (Also include as part of total shown on Line 16 of REV-1500.) 5. Value of Line 1 taxable at sibling rate (12%) (Also include as part of total shown on Line 17 of REV-1500.) ...... $ 6. Value of Line 1 taxable at collateral rate (15%) (Also include as part of total shown on Line 18 of REV-1500.) ..... • $ 7. Total value of future interest (sum of Lines 2 thru 6 must equal Line 1) ..................... $ If more space is needed, use additional sheets of paper of the same size. REV-1648 EX (02-09) Pennsylvania DEPARTMENT OF REVENUE Bureau of Individual Taxes PO Box 280601 SCHEDULE N SPOUSAL POVERTY CREDIT FOR DATES OF DEATH 01/01/92 TO 12/31/94 NUMBER This schedule must be completed and filed 'rf you checked the spousal poverty credit box on the cover sheet. 1. Taxable assets total from Line 8 (cover sheet) ...................................................................................... 2. Insurance proceeds on life of decedent ................................................................................................ 3. Retirement benefits ............................................................................................................................... 4. Joint assets with spouse ....................................................................................................................... 5. PA Lottery winnings .............................................................................................................................. 5. 6a. Other nontaxable assets: List and attach schedule if necessary .. 6 a. 6 b. 6 6. SUBTOTAL (Lines 6a, b, c, d) .............................................................................................................. 7. Total gross assets (Add Lines 1 thru 6) ................................................................................................ 1 8. Total actual liabilities ............................................................................................................................ ..................................................................... 9. Net value of estate (Subtract Line 8 from Line 7) ............. 9. 13,096.33 H Line 9 is greater than 5200.000 -STOP. The estate is not el' ible to Gaim the credit. If not, continue to Part 17. 1. TAX YEAR: 19 2. TAX Income: 1 a. 2a. a. Spouse ............................. t 1b. 2b. ......................... b. Deceden 1 c. 2c. c. Joint ................................. me t I 1d• 2d. ......... nco d. Tax-exemp e. Other income not listed above ..................... 1 e. 2e 4. Average joint exemption income calculation 4a. Add joint exemption income from above: (1~ + (2f) + (38 4b. Average joint exemption income ............................................................................................................... If line 4(b) is greater then $40,000 -STOP. The estate is not eligible to Gaim the credit. If not, continue to Part III. 1. Insert amount of taxable transfers to spouse or $100,000, whichever is less 2. Multiply by credit percentage (see instructions) ....................................................................................... 3. This is the amount of the Resident Spousal Poverty Credit. Include this figure in the calculation of total credits on Line 18 of the cover sheet ................................................................ 4. For nonresidents, enter the ratio of the decedent's gross estate in PA to the value of the decedent's gross estate .......................................................................................................................... 5. Multiply Line 3 by Line 4 and enter the total here. This is the amount of the Nonresident Spousal Poverty Credit. Include this figure in the calculation of total credits on Line 18 of the cover sheet .......... ('3) REV-1649 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF SCHEDULE O ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) FILE NUMBER Robert F. Garner 0 0 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 Trust (marital, residual A, B, By-pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirements of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule 0, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule 0, 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- ilarproperty 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 0, 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 incuded as a taxable asset on Schedule 0, 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 decedents ~~ ~r.,ivinn ~r~i.cc ~ inrtar a Sartinn 9113 (Al trust or similar arrangement. Description Value Part A Total $ Part B: Enter the descri lion and value of all interests included in Part A for which the Section 91 13 A election to tax is Mein made. Description Value Part B Total (If more space is needed, insert additional sheets of the same size) REV-1500 Discount, Interest and Penalty Worksheet Discount Calculation Total Amount Paid within three calendar months of the decedent's date of death: Discount: 0.00 Interest Table Year Days Delinquent this time period Balance Due this year Interest this period Before 1981 1982 1983 1984 1985 1986 1987 1988 throw h 1991 1992 1893 throw h 1994 1995 throw h 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 TOTALS Penalty Calculation If the decedent's date of death was on or before March 31, 1993, insert the applicable amount: Total Balance Due on January 17, 1996: Penalty: