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HomeMy WebLinkAbout02-17-11 1505610101 REV-1500 Ex to, _lo, PA Department of Revenue Pennsylvania OFFICIAL USE ONLY Bureau of Individual Taxes PO BOX 28o6oi OFMPT+fNi OE nEVENUE County Code Year File Number INHERITANCE TAX RETURN --7 ~~ ~© ~ ~ I Harrisburg, PA i'Ji28-060i RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 207-07-5140 02/12/2009 10/16/1915 Decedent's Last Name Suffix Decedent's First Name MI KALDES JAMES (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI _,_ Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW m 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) OID 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number _. STEVE C. NICHOLAS, ESQ. (717) 540-7746 .. First line of address 2215 FOREST HILLS DRIVE Second line of address SUITE 37 City or Post Office HARRISBURG State ZIP Code PA 17112-1099 REGISTER OF~ID~ USE ONIl'~" -"„ ~} t.~ ' -"7 ~, ~ ~ --_. °~~ ~ G -~ ~• -~ ~ ~i DATE FILED ~.._ ~~ r`r-7 {-~ ,.- G. _.::I -- t t_, ;''_I ~.~ ~ {__ c' - ; _r l - ., _ ~i f`- ~~ Correspondent's a-mail address: 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 aII information of which preparer has any knowledge. SIGNATURE OF PERSON RESPQNSIBLE FOR FILING RETURN nnTF ~~ r 3822 CONESTOGA ROAD, CAMP HILL, PA 17011 + V I HEK jNAN~ESENTATIVE HUUKCJJ ~ - ' 2215 FOREST HILLS DRIVE, SUITE 37, HARRISBURG, PA 17112-1099 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610101 15056101D1 .___I 1505610105 REV-1500 EX Decedent's Social Security Number Decedent's Name: KALDES, JAMES 207-07-5140 RECAPITULATION 1. Real Estate (Schedule A) ......................................... .... 1. 2. Stocks and Bonds (Schedule B) ................................... .... 2. 2,823.62 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . .... 3. 4. Mortgages and Notes Receivable (Schedule D) ....................... .... 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)... .... 5. 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ... .... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested.... .... 7. 8. Total Gross Assets (total Lines 1 through 7) ......................... .... 8. 2,823.62 9. Funeral Expenses and Administrative Costs (Schedule H) ............... .... 9. 16,113.21 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) .......... .... 10. 11. Total Deductions (total Lines 9 and 10) ............................. .... 11. 16,113.21 12. Net Value of Estate (Line 8 minus Line 11) .......................... .... 12. -13,289.59 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. -13,289.59 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0 0 15. 16. Amount of Line 14 taxable at lineal rate X .0 _ 16. 17. Amount of Line 14 taxable at sibling rate X .12 17 18. Amount of Line 14 taxable - at collateral rate X .15 18 19. TAX DUE ...................................................... ... 19. ~.~~ 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 1505610105 1505610105 REV-1500 EX Page 3 Decedent's Complete Address: File Number DECEDENT'S NAME JAMES KALDES ~ STREET ADDRESS -- 3822 CONESTOGA ROAD C~CAMP HILL sTATEPA ZIP17011 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 0.00 2. CreditslPayments A. Prior Payments 0.00 B. Discount ___ _ 0.00 Total Credits (A + g) (2) 0.00 3. Interest (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. 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) 0.00 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 :............................................ ^ x^ c. retain a reversionary interest; or .......................................................................................................................... ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ X^ 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" or payable-upon-death bank account or security at his or her death? .............. ^ ^Q 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. Kaldes Jim will scn/wills LAST WILL AND TESTAMENT OF JAMES KALDES I, JAMES KALDES of 3822 Conestoga Road, Camp Hill, Cumberland County, Pennsylvania 17011, declare this to be my Last Will and revoke any Will or Codicil previously made by me. ITEM I: I direct that all expenses of my last illness and funeral, including my gravemarker and perpetual care, shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate. ITEM II: I direct that all taxes that maybe assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as apart of the expense of the administration of my estate, without apportionment. ITEM III: I give, devise and bequeath all the rest, residue, and remainder of my Estate of every nature and wherever situate, to my wife, ATHENA C. KALDES, providing that she survives me by thirty (30) days. ITEM IV: Should my wife ATHENA C. KALDES predecease me or die on or before the 30~' day following my death, I give, devise and bequeath all of the rest, residue and remainder of my estate, in equal shares, share and share alike, as follows: a. One equal share to my son and daughter-in-law, WILLIAM J. KA.LDES and STEPHANIE N. KALDES, providing that they shall survive me by thirty (30) days. Should my son and daughter-in-law, WILLIAM J. KALDES and STEPHANIE N. KALDES both predecease me or die on or before the 30~' day following my death, I give, devise and bequeath their share of my estate to their daughter, JENNIFER K. SOLOMON, or her issue, per stirpes, who shall survive me by thirty (30) days. I make no bequest for my grand daughter, JESSICA KALDES whom I love dearly, with the knowledge that her sister, JENNIFER K. SOLOMON, in her sole discretion, do whatever she determines is in the best interest of her sister. 1 b. One equal share to my daughter and son-in-law, HELEN N. RASSIAS and NIHITAS D. R.A.SSIAS, providing that they shall survive me by thirty (30) days. Should my daughter and son-in-law, HELEN N. RASSIAS and NIHITAS D. RASSIAS both predecease me or die on or before the 30th day following my death, I give, devise and bequeath their share of my estate to their issue, per stirnes, who shall survive me by thirty (30) days. ITEM V: Should it be necessary to appoint a Trustee for the benefit of any beneficiary of my estate, I appoint my son and daughter-in-law, WILLIAM J. KALDES and STEPHANIE N. KALDES as Trustees for the benefit of the issue of my daughter and son-in- law, HELEN N. RASSIAS and NIKITAS D. RAS5IAS. I also appoint my daughter and son-in- law, HELEN N. RASSIAS and NIHITAS D. RASSIAS as Trustees for the benefit of the issue of my son and daughter-in-law, WILLIAM J. KALDES and STEPHANIE N. KALDES. ITEM VI: I hereby authorize and empower my Executrix hereinafter named to sell all of the real property and any or all of the personal property not specifically bequeathed herein, which I may own or to which I am entitled at the time of my death, in the sole discretion of my Executrix at private or public sale, without an Order of Court, at such time or times and upon such terms as the said Executrix shall deem proper for the best interests of my estate or of my beneficiaries, thereby converting the same into cash. I further authorize and empower my said Executrix to execute, acknowledge and deliver all proper writings and deeds of conveyance and transfer thereof. ITEM VII: The principal and income of any bequests or trusts created hereunder shall be free from anticipation, assignment, pledge or obligation of any beneficiaries and shall not be subject to any execution or attachment or to voluntary or involuntary alienation. ITEM VIII: I appoint my wife, ATHENA C. KALDES, Executrix of this, my Last Will. Should ATHENA C. KALDES fail to qualify or cease to act as Executrix, I appoint my son, WILLIAM J. KAI.DES, Executor of this, my Last Will. Should WILLIAM J. KALDES fail to qualify or cease to act as Executor, I appoint my daughter, HELEN N. RASSIAS, Executrix of this, my Last Will. ITEM IX: I direct that my Executrix or any Trustee appointed herein, or their successors, 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 the <~, ~!-1 Y~ day of ~, ~ U i.`~~ 2008. ~. JAMES KALDES 2 The preceding instrument, consisting of this and two (2) other typewritten pages, identified by the signature of the Testator, was on the day and date thereof signed, published and declared by JAMES KALDES the Testator therein named, as and for his Last Will, in the presence of us, who, at his request and in his presence and in the presence of each other, have subscribed our names as witnesses hereto. /[d[lli z of ~G~_ r ~ ~ r' 3 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN SS. I, JAMES KALDES, the Testator whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will; and that I signed it willingly and as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by JAMES KALDES this ~`~~~ ~ day of J y ~y 2008. JAMES KALDES ..~ f ~ Notary Public ~4UR~~lk! C. ~IC11~tJY~,~i~iobrlt IaoNIK~IbttTt~p.. ~## 4 COMMONWEALTH OF PENNSYLVANIA . SS. COUNTY OF DAUPHIN WE, the undersigned witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testator, sign and execute the instrument as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the Testator signed the Will as a witness; and that to the best of our knowledge, the Testator was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. Sworn to or affirmed and subscribed before me by the undersigned witnesses, this ~r'i`1'"~ day of ~~ ~ t,`~ 2008. r ~ Witness Witness ~/ v Notary Public MOTAitiAL SEAT. S'TEi~ C. NiCHq,11S,-lrofa~- t~'ic twp., ~ 2Q14 5 REV-1503 EX+ (8-98) SCNEDI~ILE 6 COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER KALDES, James 21 10-0977 All property jointlyowned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) Page 1 of 5 Steve Nicholas From: Steve Nicholas [steve_nicholas@comcast.net] Sent: Wednesday, February 09, 2011 10:51 AM To: 'Elscheid, Jessica L' Subject: RE: Short Certificate Pertecto, thanks Jessica. Steve From: Elscheid, Jessica L [mailto:Jessica.Elscheid@morganstanleysmithbarney.com] Sent: Wednesday, February 09, 2011 10:48 AM To: Steve Nicholas Subject: RE: Short Certificate Steve: FTR Frontier Communications Corp CMCSA Comcast corp (New) Class A VZ Verizon Communications Hope this helps! Jessica Elscheid Registered CSA Morgan Stanley Smith Barney (717) 255-6681 FAX (717) 255-6651 32 Shares ~ 62 Shares X 136 Shares i< From: Steve Nicholas [mailto:steve nicholas@comcast.net] Sent: Wednesday, February 09, 2011 10:43 AM To: Elscheid, Jessica L (Branch 410) Subject: RE: Short Certificate Z~.sr 8'8t~.3Z 13 ,S'- 83~•~ 2 ~, ~~ 1/O S;IP~ ,~~Z3.~Z Jessica, I need a little more information. Can you provide me with the names of each company and the total number of shares owned in each Company? I need to report the total value of the shares. Thanks. Steve From: Elscheid, Jessica L [mailto:Jessica.Elscheid@morganstanleysmithbarney.com] Sent: Wednesday, February 09, 2011 10:11 AM To: steve_nicholas@comcast.net Cc: Dougherty, Joy 2/9/2011 Page 1 of 5 Steve Nicholas From: Steve Nicholas [steve_nicholas@comcast.net] Sent: Wednesday, February 09, 2011 10:51 AM To: 'Elscheid, Jessica L' Subject: RE: Short Certificate Perfecto, thanks Jessica. Steve From: Elscheid, Jessica L [mailto:Jessica.Elscheid@morganstanleysmithbarney.com] Sent: Wednesday, February 09, 2011 10:48 AM To: Steve Nicholas Subject: RE: Short Certificate Steve: FTR Frontier Communications Corp CMCSA Comcast Corp (New) Class A VZ Verizon Communications Hope this helps! ,Jessica Elscheid Registered CSA Morgan Stanley Smith Barney (717) 255-6681 FAX (717) 255-6651 32 Shares ~c 62 Shares K 136 Shares X From: Steve Nicholas [mailto:steve nicholas@comcast.net] Sent: Wednesday, February 09, 2011 10:43 AM To: Elscheid, Jessica L (Branch 410) Subject: RE: Short Certificate Z7.~r 8'8t~.3Z 13 ,S1 83~•~ ~- ~, ~~ 1 /O S;IP~ Z~Z3.~Z Jessica, I need a little more information. Can you provide me with the names of each company and the total number of shares owned in each Company? I need to report the total value of the shares. Thanks. Steve From: Elscheid, Jessica L [mailto:Jessica.Elscheid@morganstanleysmithbarney.com] Sent: Wednesday, February 09, 2011 10:11 AM To: steve_nicholas@comcast.net Cc: Dougherty, Joy 2/9/2011 REV-1511 Ex+ (10-04) ~ Pennsylvania ' DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER KALDES, James 21 10-0977 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A, FUNERAL EXPENSES: I' Neill Funeral Home -Funeral 2,889.00 z. Gingrich Memorials -Memorial stone 6,033.00 3. St. Catherine's Philoptochos Society -Funeral luncheon 2,800.00 a. Pealer's Flowers -Funeral flowers 540.55 5. Theo's Restuarant - 40-day memorial luncheon 1,000.00 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: 2, 500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Street Address City ___. State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 5. Accountant Fees: 6. Tax Return Preparer Fees: ~• Legal advertising -Cumberland Law Journal Legal advertising -The Sentinel 77.50 75.00 " 198.16 TOTAL (Also enter on Line 9, Recapitulation) $ 16,113.21 If more space is needed, use additional sheets of paper of the same size, REV-1513 EX+ (01-10) ~ Pennsylvania SCHEDULE ~ DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: KALDES, James 21 10-0977 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 outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1• Athena C. Kaldes, 3822 Conestoga Road, Camp Hill, PA 17011 Wife 100% 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: L B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: L TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. # If more space is needed, use additional sheets of paper of the same size.