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Home My WebLink About01-26-11 J 1505610148 REV-1500 Ex t°'-'°) PA DepartmenfM Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Corte Year File Number Po Box zsosot INHERITANCE TAX RETURN 21 10 0568 Harrisburg, PA 17128.0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYW Date of Birth MMDDYYW 089-16-4863 05032010 11181919 Decedent's Last Nama Suffix Decedent's First Name MI MANIGLIA ROSARIO J (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M I MANIGLIA DOROTHY M Spouse's Social Security Number FILL IN APPROPRIATE BOXES BELOW ® 1. Original Return ® 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 Retum Required _ 8. Total Number of Safe Deposit Boxes ^ 11 • Election to tax under Sec, 9113(A) (Attach Sch. O) .-.•r v,.vo. ~ - ~ ma sew RJr4 musT eE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number PETER J• RESSLER, ESQUIRE First line of address 3401 NORTH FRONT STREET Second line of address PO BOX 5950 City or Post Office HARRISBURG State ZIP Code PA 171100950 717-232-x,00 ~~-~ ->a '" T~ REGISTER S USE ONLY. _ ~ 3 .r'i ~~7 .. ~ ~ r_~ r,~ t. ,) ~~m N ~ =i i , ~ `"J C7 ~i ~ -~. i: ~~ D .'.n ~ C. ~ -r1 c correspondent'sa-mailaddress: PJRESSLERaMETTE.COM Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge antl belief, it is true, correct and complete. Declaration of preparsr other than the personal representative is based on all information of which preparer has any knowledge. SIC~IATURF nF PFRRr1M Doconacioi r rr~.o r„ ,.,....~.. ~~.. RICHARD J • MANIGLIA, M • D .~ ~ V DATE ADDRESS ' - - `~ ! T ~ v~ r ~ kY ~ t ( 1514 GREENLAWN ROAD PAOLI, PA 1930 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE PETER J• RESSLER, METTE, EVANS & WOODSIDE ,~ ~_~ _l ADDRESS 3401 N. FRONT STREET, PO BOX 5950 HARRISBURG, PA 17110-0950 PLEASE USE ORIGIN FORM ONLY aide 1 1505610148 1505610148 J aM4847 4.000 ., ,~ J 1505610248 REV-1500 EX Deoedor,reName~ MANIGLIA ROCeRTO Decedent's Social Security Number 089-16-4863 RECAPITULATION I 1. Real Estate (Schedule A) 1. 0 • Q O 2. Stocks and Bonds (Schedule B) . .... ........ . 2. 3 , 0 7 5 ,116.21 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) , , ... 3. 0.00 4. Mortgages and Notes Receivable (Schedule D) 4 0.00 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 5, 662 , 7 4 3 • 3 5 8. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 8 0 • 00 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 6 7 $ , 5 0 5.71 8. Total Gross Assets (total Lines 1 through 7) . ............. 8. 4 , 416 , 36 5.2 7 9. Funeral Expenses and Administrative Costs (Schedule H) , g 59 , 6 78.9 4 10. Debts of Decadent, Mortgage Liabilities, and Liens (Schedule 1) , .......1a. 0.00 11. Total Deductions (total Lines 9 and 10) , . " " " " " " .11. 59,678.94 12. Net Value of Estate (Line 8 minus Line 11) 13. , 12 Charitable and Governmental Bequests/Sec 9113 Trusts for which 4 , 3 56 , 6 8 6.3 3 an election to tax has not been made (Schedule J), , , , , , , . , • . 13 , , , , , . 380 , 710 • 00 14. Net Value Subjaet to Tax (Line 12 minus Line 13) , ...1a. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 3,975,976.33 15. Amount of Line 14 taxable at the spousal tax rate, or transfers un~er Sec. 9118 (a)(1.2) x.o _ 119, 290.00 15. 0.00 18. Amount of Line 14 xable ~ 17. at lineal ratex.o 4 3, 856, 686.33 Amount of Line 14 taxable 16. 173, 550.88 at sibling rate X .12 0 • 0 0 18. 17. Amount of Line 14 taxable ~ ' ~ ~ at collateral rate X .15 0 • 0 ~ 18. 0.00 19. TAX DUE ....................19. 173, 550.88 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610248 1505610248 9M4848 4.000 REV-1500 EX Page 3 Decedent's Com lets Address: FIN Number 21 10 056n DECEDENTS NAME STREET ADDRESS cITY STATE ~p Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 19 0, 0 0 0. 0 0 B. Discount 8, 6 7 7. 5 4 3. Interest (1> 173, 550.88 Taal credits (A + s) (2) 19 8 , 6 7 7.5 4 (3) ~ 0 ~ 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Pape 2, Line 20 to request a refund. (4) 2 5 ,12 6.6 6 5. If Lina 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) ~ ~ 0 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?... . :::: :::::::::: 8 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . .. 3. Did decedent own an "in trust for" l n r ~ j or payab e-upon-death bank account or security at his or her death? L J 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 oT 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. Far 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. §8116(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. 9M4671 2.000 REVS 503 EX ~ (6-p8) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER R~$ario J. Manialia 21 10 OSHA All property Jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE 1 .75,000 Par OF DEATH Quaker Valley PA Sch Diat Lt A Rf Sch Gtd Aqc Jul 08 Dtd: 07/15/2008; Mat: 10/01/2017; 5.00$ CUSIP: 747422HE4 Held in Merrill Lynch Investment Account #872-10349 83,907.75 Interest accrued to 5/3/2010 333.33 2 25,000 Par Ambridge PA Area Sch Dist A Seh Gtd Agm Prf 15 Sep 05 Dtd: 09/15/2005; Mat: 11/01/2035; 5.508 CUSIP: 023362KW5 Held in Merrill Lynch Investment Account #872-10349 29,610.50 Interest accrued to 5/3/2010 7.64 3 25,000 Par Pennsylvania St High Edl Facs Auth Rev St Sys A8 July 08 Dtd: 07/01/2008; Mat: 06/15/2017; 5.OOT CUSIP: 70917RRP2 27,997.50 Held in Merrill Lynch Investment Account #872-10349 Interest accrued to 5/3/2010 479.17 4 75,000 Par Philadelphia PA Reql Port Auth Lease Rev Sep 08 Dtd: 09/05/2008; Mat: 09/01/2013; 4.008 CUSIP: 717877CA0 80,669.25 Held in Merrill Lynch Investment Account #872-10349 Interest accrued to 5/3/2010 516.67 5 75,000 Par Pennsylvania St Higher Edl Facs Auth Rav St Rf Sep 09 Dtd: 09/01/2009; Mat: 06/15/2019; 4.008 CUSIP : 70 917RX[J4 Held in Morrill Lynch Investment Account #872-10349 78,138.75 Interest accrued to 5/3/2010 1,150.00 6 50,000 Par Red Lion PA Area Sch Dist Rmkt 10/01/09 Agm Oct 05 Dtd: 10/27/2005; Mat: 05/01/2016; 4.008 CUSIP: 756717KL7 Held in Merrill Lynch Investment Account #872-10349 53,887.00 Interest accrued to 5/3/2010 11.11 Total from continuation schedules 2,718,407.54 TOTAL (Also enter on line 2, Recapitulation) $ 3 , 075 , 116.21 3W4696 1.990 (If more space is needed, insert additional sheets Of the same sim) Estate of: Rosario J. Maniglia 21 10 0568 Schedule B (Page 2) Item No. Description Value at Date of Death 7 75,000 Par Philadelphia PA Sch Dist Lt Ser A Agm Nov 00 Dtd: 11/01/2000; Mat: 02/01/2011; 5.75 CUSIP: 7178805L8 77,809.50 Held in Morrill Lynch Investment Account #872-10349 Interest accrued to 5/3/2010 1,102.08 8 50,000 Par Pennsylvania St Univ Ser A Apr 08 Dtd: 04/10/2008; Mat: 08/15/2017; 5.00 CUSIP: 709235RR8 Held in Merrill Lynch Investment Account #872-10349 57.263.50 Interest accrued to 5/3/2010 541.67 9 75,000 Par Pennsylvania St Ser 3 Rf Sep 04 Dtd: 09/28/2004; Mat: 09/01/2013; 5.00$ CUSIP: 709141Q65 84,115.50 Held in Morrill Lynch Investment Account #872-10349 Interest accrued to 5/3/2010 645.83 10 75,000 Par Lehigh Cnty PA Gen Purp Hosp Rev Lehigh Vy A Agm Jun 08 Dtd: 06/04/2008; Mat: 07/01/2016; 5.008 CUSIP: 52480GAJ3 82,923.75 Held in Morrill Lynch Investment Account #872-10349 Interest accrued to 5/3/2010 1,270.83 11 50,000 Par Upper Dublin PA Sch Dist Lt Ser A Aqm Jun 08 Dtd: 06/15/2008; Mat: 07/01/2016; 5.00 CUSIP: 915730PY5 Held in Merrill L 51,213.00 ynch Investment Account #872-10349 Interest accrued to 5/3/2010 1,166.67 12 50,000 Par Bucks Co PA Cmty College Auth Clg Bldg Rev Jun 08 Dtd: 06/25/2008; Mat: 06/15/2015; 4.75$ CUSIP : 118601GFT1 Held in Merrill Lynch Investment Account #872-10349 56,454.50 Interest accrued to 5/3/2010 910.42 Total (Carry fororard to main schedule) 415,417.25 Estate of: Rosario J. Maniqlia Schedule B (Page 3) Item No. Description 13 75,000 Par State Pub Sch Bldg Auth PA College Rav Agm Jun 08 Dtd: 06/04/2008; Mat: 05/01/2024; 5.00 CIISIP: 85732M&M4 Held in Merrill Lynch Investment Account #872-10349 Interest accrued to 5/3/2010 14 75,000 Par Downingtown PA Mun ~Ptr Auth Wtr Rev Gtd Agm Jun OS Dtd: 06/15/2008; Mat: 09/01/2014; 4.75 CIISIP: 26110PB81 Held in Merrill Lynch investment Account #872-10349 Interest accrued to 5/3/2010 15 33,234 3harea CMA Money Fund CUSIP: 989996913 Held in Merrill Lynch Investment Account #872-10349 16 12,414 3harea CMA Government Sec Fd CUSIP: 125991919 Held in Merrill Lynch Investment Account #872-10349 17 75,000 Par Philadelphia PA Ser A Rf Aqm May 08 Dtd: 05/01/2008; Mat: 12/15/2018; 5.008 CUSIP: 717813JX8 Held in Merrill Lynch Investment Account #872-10349 Interest accrued to 5/3/2010 18 1,771.813 Shares Amana Income Fund CUSIP: 022865109 Held in Merrill Lynch Investment Account #872-11067 19 2,786.407 3harea James Balanced Golden Rainbow Fund CUSIP: 470259102 Held in Merrill Lynch Investment Account #872-11067 20 1,614.466 Shares Janus Forty Fund C1 I CUSIP: 47103A658 Total (Carry forward to main schedule) 21 10 0568 Value at Date of Death 78,105.00 20.83 83,891.25 613.54 33,234.00 12,414.00 82,187.25 1,437.50 52,764.59 52,384.45 54,084.61 451,137.02 Estate of: Rosario J. Maniglia Schedule B (Page 4) Item No. Description Held in Merrill Lynch Investment Account #872-11067 21 2,279.982 Shares Ivy Asset Strategy Fund C1 I CUSIP: 466001864 Held in Merrill Lynch Investment Account #872-11067 22 7,740.225 Shares American Centy Equity Inc. Fd CUSIP: 025076100 Held in Merrill Lynch Investment Account #872-11067 23 50,000 Par McGuffey 3Ch Dist PA SCh Gtd Oid Fgic Ebd Sep 04 Dtd: 09/15/2004; Mat: 08/01/2018; 4.10$ CUSIP: 580734ER8 Held in Merrill Lynch Money Market Account #872-96029 Interest accrued to 5/3/2010 24 50,000 Par Kiaki PA Area Sch Dist Fgic-Natl Re Oid Fgic Mar 03 Dtd: 03/15/2003; Mat: 03/01/2015; 4.00 CUSIP: 497752DV4 Held in Merrill Lynch Money Market Account #872-96029 Interest accrued to 5/3/2010 25 1,000 Shares Automatic Data Processing Inc. CUSIP: 053015103 Held in Merrill Lynch Money Market Account #872-96029 26 3,000 Shares Bank Neer York Mellon Corporation CUSIP: 064058100 Held in Merrill Lynch Money Market Account #872-96029 Dividend accrued on 5/3/2010 27 400 Shares Baxter international inc. CUSIP: 071813109 Held in Merrill Lynch Money Market Account #872-96029 28 1,056 Shares Comcast Corporation New C1 A Spl CUSIP: 20030N200 Total (Carry forward to main schedule) 21 10 0568 Value at Date of Death 52,849.98 53,639.76 50,069.00 523.89 52,147.50 344.44 43,510.00 93,765.00 270.00 19,000.00 20,248.80 386,368.37 Estate of: Rosario J. Maniglia 21 10 0568 Schedule B (Page 5) Item No. Description Value at Date of Death Held in Merrill Lynch Money Market Account #872-96029 29 956 Shares ConocoPhillips CUSIP: 208250104 Hald in Merrill Lynch Money Market Account #872-96029 57,336.10 30 812 Shares Exxon Mobil Corp. CIISIP: 302316102 Held in Merrill Lynch Money Market Account #872-96029 54,972.40 31 9,000 Shares International Business Machines Corp. CUSIP: 459200101 Held in Merrill Lynch Money Market Account #872-96029 172,350.00 32 600 Shares ITT Corp. CUSIP: 450911102 Held in Merrill Lynch Monay Market Account #872-96029 33,456.00 33 2,000 3haras International Business Machines Corp. CUSIP: 459200101 Held in Merrill Lynch Money Market Account #872-96029 258,940.00 34 3,200 Shares Microsoft Corporation CUSIP: 594918104 Held in Merrill Lynch Money Market Account #872-96029 98,624.96 35 2,375 Shares PPL Corporation CUSIP: 693517106 Held in Merrill Lynch Money Market Account #872-96029 59.066.25 36 7,200 Shares Pfizer Inc. CUSIP: 717081103 Held in Merrill Lynch Money Market Account #872-96029 121,032.00 37 775 Shares Royal Dutch Shell PLC Spores Adr 8 CUSIP: 780259107 Held in Merrill Lynch Money Market Account #872-96029 46,604.63 Total (Carry forward to main schedule) 902,382.34 Estate of: Rosario J. Maniglia 21 10 0568 Schedule 8 (Page 6) Item Value at Date No. Description of Death 38 1,600 Shares Royal Dutch Shell PLC Spons Adr A CUSIP: 780259206 Held in Merrill Lynch Money Market Account #872-96029 99,224.00 39 1,660 Shares Telefonica SA Spain Adr CUSIP: 879382208 Held in Merrill Lynch Money Market Account #872-96029 125,559.30 40 150 Shares Sector Spdr Energy CUSIP: 81369Y506 Held in Merrill Lynch Money Market Account #872-96029 9,042.00 41 17.102 Shares American Balanced Fund Inc. C1 A CUSIP: 024071102 Held in Merrill Lynch Money Market Account #872-96029 292 62 42 679.464 Shares Franklin Mutual Global Discovery Fd C1 Z CUSIP: 628380404 Held in Merrill Lynch Money Market Account #872-96029 19,303.57 43 15,054.648 Shares Franklin Mutual Shares Fd C1 Z CUSIP: 628380107 Held in Merrill Lynch Money Market Account #872-96029 309,222.47 44 280 Shares CMA Tax-Exempt Fund CUSIP: 126991918 Held in Merrill Lynch Money Market Account #872-96029 280.00 45 10 Shares Capital Realty Investors IV LP - limited partnership interest CUSIP: 140436403 178.60 Total (Carry forward to main schedule) 563,102.56 Estate of: Rosario J. Maniglia Schedule B (Page 7) 21 10 0568 Item Value at Date No. Description of Death 10 units, 0.0132227 interest as a limited partner Valuation is based on the median sales price per unit in a three-month period following date of death. See attached correspondence. Also, sae attached 2009 Schedule K-1 issued to the decedent, indicating a negative capital account balance as of 12/31/2009. Total (Carry forvrard to main schedule) 0.00 REV•1508 EX • (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE E CASH, BANK DEPOSITS, ~ MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Rosario J. Mani lie 21 10 0568 Include the proceeds of litigation and the date the proceeds wero received by the estate. All property jointlyownad whh the right of survivorship must bs dlaclowd on Schaduls F ITEM ~ NUMBER 1 AMA Insurance Agency - refund of unearned long term care insurance premiums 2 (Margin account balance, Merrill Lynch Account #872-96029 3 Medco - medical reimbursement 4 Medicare - Part D coverage gap rebate 5 Morrill Lynch Money Market Account #872-11067 6 Merrill Lynch Money Market Account #872-10349 7 UNOM - claim benefits paid under American Medical Association Sponsored Long Term Cara Plan, Policy #AMC-803-L, Certificate #30127691 8 Individual Retirement Account, Merrill Lynch Account #872-70855 Per beneficiary designation (copy attached), a 50$ interest passes to the decedent's estate and the other 50~ interest xas to pass to the surviving spouse. Per Disclaimer dated August 4, 2010, and filed of record on August 20, 2010, Dorothy M. Maniglia disclaimed any and all interest in the IRA, xhereby her interest passes to the decedent's estate. 3W48AD 1.000 (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH 2,237.05 0.77 2.60 250.00 486.49 3,729.18 14,880.00 641,157.26 743.35 REV-1510 EX + (p5-09) pennsylvania DEPAR7MENfOFREVENUE INHERITANCE TAX RETURN RESIDENT DECEl7ENi SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY r ~-vmrr~n _ osario J. Maniclia 21 10 0568 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 ~FPR OPE R P O ~ a ~ O~ NUMBE E ~ T ~~~M~ inainEnerrae ne mvs E . ofnnreoFinnr~+cAn~ACawevneoeeoFORnEUesT~re. DATE OF DEATH VALUE OF ASSET %OFDECD'S EXCLUSION TAXABLE ~ Individual Ratiramant Account, INTEREST IFAPpUCABLE VALUE Merrill Lynch Account #872-96811 678,505.71 100.0000 0.00 678,505.71 Per beneficiary designation (copy attached), the first $500,000 passes to a Charitable Remainder Unitrust U/A Dated 4/03/96, as amended. See attached copy of Agreement of Trust; see, also, Schedule K for life estate calculation of unitrust amount passing to surviving spouse. The excess balance over $500,000 xas to peas to the surviving spouse; hov-ever, per Disclaimer dated August 4, 2010, and filed of record on August 20, 2010, Dorothy M. Maniglia disclaimed any and all interest in this portion of the IRA, whereby her interest passes to the named contingent beneficiary, Richard J. Maniglia. TOTAL (Also enter on line 7, Recapitulation) $ 678 505 71 It mores a p ce is needed, use addNOnal sheets of paper of the same size. aW4aAF 2.000 REV-1511 Ext (10108) Pennsylvania SCHEDULE H oEVaRnaENrOFREVENUE FUNERAL EXPENSES AND MINERITANCE Tnx RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTAtE OF Rosari FILE NUMBER o J. Man=e+T , . 21 ~ ~ ~~~ Decedent's debts must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~. Parthemore Funeral Home and Cremation Services 9,591.52 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State ZIP Year(s) Commission Paid: 2. Attorney Fees: 44,164.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) 3,500.00 Claimant Dorothy M. Maniclia street Address 5225 1)Pilaon Lane city Mechanicaburc state PA zIP 17055 Relationship of Claimant to Decedent SO'RVIVING SPOUSE 4. Probate Fees: 2,171.50 5. AccountantFaes: 6. Tax Return Preparer Fees: 7. 1 The Sentinel Legal advertisement 176.92 2 Cumberland LaN Journal Legal Advertisement 75.00 TOTAL (Also enter on Line 9, Recapitulation $ 59 9W48AG 2.000 If more apace is needed, use additional shoats Of paper Of the same size. REV~1513 EX+ (bi-10) Pennsylvania OEPARTAENfOF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES FILE NUMBER: RELATIONSHIP TO DECEDENT AMOUNT OR SHARE IMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE OISTRIBUTIONS [InGude outright spousal distributions end tranafars under Sec. 9116 (a) (1.2).] 1. Richard J. Maniglia 1514 Greenlalan Road Paoli, PA 19301 Proceeds from Merrill Lynch Individual Retirement Account #872-96811 par beneficiary designation: 178,505.71 100 of Residue: 3,678,180.62 Son 3,856,686.33 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV 1500 COVER SHEET AS APPROPRIATE II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. 1 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: t~ 3ee Attached TOTAL ~ PART II -ENTER TOTAL NON-TAXABI-E DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. i 380 710.00 9 W48AI 2.000 If more space is needed, use additional sheets Of paper o/ the same sine. a Estate of: Rosario J. Maniglia Schedule J Part 1 (Page 2) Item No. Description 2 Dorothy M. Maniglia 5225 Wilson Lane Mechanicsburg, PA 17055 Life estate interest in Charitable Remainder Unitruat from Merrill Lynch Individual Retirement Account #872-96811 119,290.00 Relation Surviving Spouse 21 10 0568 Amount 119,290.00 Estate of: Rosario J. Maniglia 21 10 0568 Schedule J Part 28 (Page 1) Item No. Description Amount 1 Charitable Remainder Unitrust U/T Dated April 3, 1996, as amended Dorothy M. Maniglia, Trustee' 1514 Greanlawn Road Paoli, PA 19301 Remainder interest in Charitable Remainder Unitruat from Merrill Lynch Individual Retirement Account $872-96811: 380,710.00 380,710.00 REV~7 514 EX+ (>f-09) ~en~s~flvania F iff~EgAE Bureau of Individual Terns PO F3°x 280801 Harrisburg PA 17 7 28-08 0 1 SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN (CHECK BOX 4 ON REV-1500 COVER SHEET) ESTATE OF FILE NUMBER Rosario J. Manialia 21 10 0568 This schedule should be used for all single-life, joint or successive life estate and term-certain cak:ulations. 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 below and attach a copy of it to the tax return. U Will U Intervivos Deed of Trust ® • e NAME OF LIFE TENANT DATE OF BIRTH NEAREST AGE AT DATE OF DEATH Other TERM OF YEARS LIFE ESTATE IS PAYABLE Doroth M. Mani lia 07/03/1919 91 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 , , , , , , .. .. $ 500 , 000.00 2. Actuarial factor per ap ro riate table .. ... .. 0.23858 Interest table rate - ~ 3.5% ^ 6% ^ 10°~ a Variable Rate 6.85600% 3. Value of life estate (Line 1 multiplied by Line 2) , , , , , , , .. $ 119, 290.00 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 $ 2. Check appropriate block below and enter corresponding number , , , , , 0.00 0 000 , , , , , , , , , , , , , , , Frequency of payout -^ Weekly (52) Bi-weekly (26 Monthly (12) ^ Quarterly (4) ^Sami-annually (2) ^ Annually (1) Other ( ) 0 . 3. Amount of payout per period , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,, $ 4. Aggregate annual payment, Line 2 multiplied by Line 3 , , , , , , , , , , , 0.00 0 00 , , , , , , , , , , , ,, 5. Annuity Factor (see instructions) . Interest table rate -^ 3 1/2% ^ 6% ^ 10% ^ Variable Rate 0.00000 °k 0.00000 6. Adjustment Factor (See instructions.) ................................... 7, Value of annuity - If using 3.5%, 6%, or 10°h, or'tf variable rate and period 0.00000 payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 .................... $ 0.00 If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Llne 5) + Line 3 ..................................... $ 0.00 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 through 18 of the return. If more space is needed, use additional sheets of the same size. BW48AJ 1.010 eoN~ .~ ON W i ~^~ W ^2 ~a 0 ~fR~a ~, N ~ o ~,i ~ ~y ~ r O _o N 0 ~ ~ s~~~n~,n O o o ~ ~w ~.. m tip'--'' ~ m ~ I ~ s. ii~~~~l€~ ~I~ `n ~ ''~ m ~~: ~~ rSU ~ ~` 'E a~ ~ ;' ~ 0 0 0 0 a ,.; ~~ ;.. METTE~ EVAN$ dr WOODSIDE A PROFE88IONAL OORPORATION ATTORNEYS AT LAW 9401 NORTH FRONT 9TRE8'T P.O. sox seso HARRI6RVR0, PA 17110-0960 PETER J. RESSLER DIRBCT DIAL (717) 231-5294 DR9 NO. 88.1086003 E-MAIL ADDRESS ~ PJ~krQmette.cam 1 snaPRONS FAX (71T) 888-5000 (717) 886-1818 e:Tr/rwww.~a-r~.o0u January 25, 2011 VIA CERTIFIED MAIL RETURN RECEIPT REQUESTED Glenda Farner Strasbaugh Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 ~ ~ _C c.:.: Re: Estate of Rosario J. Maniglia :~ ~ - ~~ ~ ~` T5 File No. 21-10-0568 ~ z~7 (." ~_ ,: Dear Ms. Strasbaugh: ~~Ci~~ lT, ~ o ~; ~ ~,_ .=1 ,, =_. 7 Enclosed for filing are the following: ~ _., ' ~' r- ^rn r (_,° ~.q O -ri 1. Original and one copy of an Inventory; 2. Original and one copy of a Pennsylvania Inheritance Tax Return the cover page of the tax return; , plus a copy of 3. A check payable to your office in the amount of $30.00 in payment of your filing fees; and 4. Aself-addressed, postage prepaid envelope for return mail. Please file the original Inventory and Inheritance Tax Return. Please forward the copy of the Inheritance Tax Return to the Pennsylvania Department of Revenue. Please return adate- stamped copy of the Inventory and the cover page of the tax return to my attention in the enclosed envelope, along with receipts for the Inheritance Tax payment and your filing fees. January 25, 2011 Page 2 Please do not hesitate to call with any questions. Thank you for your assistance. Very truly yours, 0.J ~p v`~./ Lisa J. Kno e Paralegal to eter J. Ressler LJK: Enclosures 534431v1