Loading...
HomeMy WebLinkAbout03-0102 REGISTER OF WILLS COUNTY OF CUMBERLAND, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: HENRY G. NACHMAN Date of Death: 11/23/03 Will No. 21-2003-102 Admin. No. To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 12/31/03 - Name Address GUSTAVE L. WEINSTOCK, JR. 1714 Morrison Lane Foristell MO 63348 NANCY R. BALDRIDGE 1464 Timber Lake Manor Parkway Chesterfield MO 63017 LOIS ABRAMS 5420 Connecticut Avenue Northwest Washington D.C. BENJAMIN SCHULEIN, JR. 20015-2813 4466 West Pine, Apartment 15C St. Louis MO 63108 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: N/A Date: 12/31/03 ame: HOWARD B. KRUG, ESQUIRE Address: 1719 NORTH FRONT STREET HARRISBURG PA 17102 Capacity: Telephone(234) - 4178 Personal Representative X Counsel for Personal Representative Continuation of Certification of Notice Under Rule 5.6(a) HENRY G. NACHMAN Page 1 11/23/03 Names and addresses Name LOUIS LOEBNER Address 1127 Bella Vista Drive St. Louis MO 63131 HOLY SPIRIT HOSPITAL AEn: Sue Gookin PINNACLE HEALTH SYSTEM Attn: Christopher P. Markley UNITED WAY OF THE CAPITAL REGION Attn: Joseph M. Capita 503 North 21 st Street Camp Hill P.O. Box 8700 Harrisburg] 2235 Millennium Way Enola PA 17011 PA 17105-8700 PA 17025 ELAM BURKHOLDER RUTH BURKHOLDER TEMPLE OHEV SHOLOM Attn: Robert Hoffman 1516 Slate Hill Road Camp Hill PA 17011 2749 Lisburn Road Camp Hill PA 17011 2345 N. Front Street Harrisburg PA 17110 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002126 HOOVER LOUISE O 630 KECKLER ROAD HARRISBURG, PA 27222-3163 ........ fold ESTATE INFORMATION: SSN: 184-05-2394 FILE NUMBER: 2103-0102 DECEDENT NAME: WAMPLER HELEN M DATE OF PAYMENT: 02/04/2003 POSTMARK DATE: 02~03~2003 COUNTY: CUMBERLAND DATE OF DEATH: 05/15/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $12.67 REMARKS: LOUISE O HOOVER TOTAL AMOUNT PAID: $12.67 SEAL CHECK//3288 INITIALS: CW RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS WOLFERSBERGER'S TAX SERVICE 8181 Shasta Drive, Chambers Hill SWATARA, PA 17111-5531 H ELEN-M-W-'.~M'~LER OUISE 0 HOOVER 30 KECKLER I~D IIAI~ISBUItG PA 17111-3163 · ~; t SBURG. 17013 h,,llh,,ilh.,,,ll.lhh,i,i r QEV-1500 EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 '~~Li~ HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENTS NAME (J.AST, FIRST, AND MIDDLE INITIAL) DATE OF DEATH (MM-DD-YEAI~) "~ATE OF BIRTH (MM-DD-YEAR) (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) 1~, Original Return [] 2. Supplemental Return Z Ltl O U.I ~--]4. Limited Estate F-'-I 6. Decedent Died Testate (Attach copy of Will) F---1. Litigation Proceeds Received NAME L O U © · FIRM NAME (if Applicable) ~l~ SOCIAL SECURITY NUMBER /¢,-/- THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER ] 3. Remainder Return (date of death prior to 12-13-82) Z Z 0 0 TELEPHONE NUMBER 2. 3. 4. 5. 8. 9. 10. 11. 12. 13. 14. I~4a. Future Interest Compromise (date of death after 12-12-82) [] 5. Federal Estate Tax Return Required --']7. Decedent Maintained a Living Trust (Attach copy of Trust) __ 8. Total Number of Safe Deposit Boxes [] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) ~ 11. Election to tax under Sec. 9113(A) (Attach Sch O) COMPLETE MAILING ADDRESS Real Estate (Schedule A) (1) Stocks and Bonds (Schedule B) (2) Closely Held Corporation, Padnership or Sole-Proprietorship (3) Mortgages & Notes Receivable (Schedule D) (4) Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) Jointly Owned Property (Schedule F) (6) ]Separate Billing Requested Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) Total Gross Assets (total Lines 1-7) A/o Nb Funeral Expenses & Administrative Costs (Schedule H) (9) Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) Total Deductions (total Lines 9 & 10) Net Value of Estate (Line 8 minus Line 11 ) Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) (8) t,ol (11) gO/. o / (12) '~ ¢!' % (13) .~ SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1,2) x .0 (15) ~ 16, Amount of Line14 taxable at lineal rate J_'~ 1"-¢"~¢~ x .~t~..~ (16) /~ _'~7" 17. Amount of Line 14 taxable at sibling rate x .12 (17) ~ 18. Amount of Line 14 taxable at collateral rate x .15 (18) ~ 1 9m Tax Due (19) /~' ~) 7 Decedent's Complete Address: Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount STATE PA ZIP/70..~..~ ' ~ t..~ (1) i .% '7 Total Credits ( A + B +'C ) (2) 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 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 "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 6 AND FILE IT AS PART OF THE RETURN. 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. Beclaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. G.N RE OF PERSON RESPONSlB'E FOR F. NG RETURN DATE ADDRESS SIGNATURE OF,,P.L;~ARER OTHER THAN REERESENT~TIVE i71_11 DATE o:2 -' 03 - For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [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% [72 RS. §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 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 twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive paren or a stepparent of the child is 0% [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%, except as noted in 72 RS. §9116(1.2) [72 RS. §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% [72 RS. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as a~ individual who has at least one parent in common with the decedent, whether by blood or adoption. 'REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER 184-05-2394 Include the proceeds of litigation and the date the proceeds were received by the estate, All property jointly-owned with the right of survivorship roust be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION SAFE DEPOSIT BOX INVENTORY VALUE AT DATE OF DEATH i c~l'lfy ujIcl~er penalty of perjury thai i'he dm. r~:ofd Il correct Ind COmll, b~ hi the kelt d mt I TOTAL (Also enter on line 5, Recapitulation) (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE. OF FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION 5. 6. 7. FUNERAL EXPENSES: CoP ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State__Zip Year(s) Commission Paid: Attorney Fees R eC ~ 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 Probate Fees Accountant's Fees Tax Return Preparer's Fees TOTAL (Aisc enter on line 9, Recapitulation) AMOUNT o ,5,00 (If more space is needed, insert additional sheets of the same size) WOLFERSBERGER'$ TAX SERVICE 8181 SHASTA DRIVE, CHAMBERS HILL SWATARA, PA 17111-5531 (717) 5666470 . 2022 DOLLARS AMOUNT OF ACCOUNT THIS PAYMENT BALANCE DUE ] CASH ~cK ] M.O. BY BUREAU OF TNDTVZDUAL TAXES TNHERTTANCE TAX DTYTSZON DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONHEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLOHANCE OF DEDUCTZONS AND ASSESSHENT OF TAX REV-1547 EX AFP (01-g3) LOUISE 0 HOOVER 630 KECKLER RD HBG PA 17111 DATE 03-31-2003 ESTATE OF NAMPLER DATE OF DEATH 05-15-2002 FILE NUMBER 21 03-0102 COUNTY CUMBERLAND ACN 101 J Aeoun~ Roe/~ed HELEN M MAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGISTER OF HILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOHER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF ZNHERZTANCE TAX APPRAISEMENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF NAMPLER HELEN M FILE NO. 21 03-0102 ACH 101 DATE 03-31-2003 TAX RETURN #AS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATZON CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Zntarest (Schedule C) ($) fi. Mortgages/Notes RocoAvable (Schedule D) $. Cash/Bank DoposAts/NAsc. Personal Property (Schedule E) (5) 6. JoAntly Owned Property (Schedule F) (6) 7. Transfers (Schadul® G) (7) 8. Total Assets APPROVED DEDUCTZONS AND EXEMPTZONS: 9. Funeral Expenses/Ada. Costs/MAsc. Expenses (Schedule H) (9) 10. Debts/Mortgage LiabilAtios/LAons (Schedule Z) (10) 11. Total Deduct/ohs 12. Net Value of Tax Return 15. lq. CharAtablo/Governeantel Bequests; Non-elected 9115 Trusts (Schedule J) Net Value of Estate Subject to Tax .00 782.q7 .00 .00 .00 NOTE: To Ansuro proper .00 credit to your account, .00 subeit the upper portAon of this ford with your tax payeant. (8) 501.01 .00 NOTE: 782.q7 (11) 50]. (12) 281 .q6 (15) .00 (1~) 281. q6 Zf an assessment was lssued prev/ously, lines lq, 15 and/or 16, 17, reflect figures that lnclude the total of ALL returns assessed to date. ASSESSMENT OF TAX: 1;. Aeount of LAne lq at Spousal rate (15) 16. Aeount of LAne lq taxable at Lineal/Class A rata (16) 17. Aeount of LAne 1~ at SAblAng rate (17) 18. Amount of L/no lq taxable at Collateral/Class B rata (18) 19. Principal Tax Due DISCOUNT INTEREST/PEN PAID (-) TAX CREDZTS: PAYMENT DATE 02-03-2003 · O0 x O0 = 281.q6 x Oq5= · 00 x 12 = .00 x 15 = (19)= AMOUNT PAID RECEirl NUMBER 12.67 TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE CDOOZIZ6 18 and 19 #ill 12.67 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE 1S REFLECTED AS A 'CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR /NSTRUCTZONS.) ZF PAID AFTER DATE ZNDZCATED~ SEE REVERSE FOR CALCULATION OF ADD/TZONAL INTEREST. .O0 .00 12.67 .00 .00 12.67 RESERVATION: PURPOSE OF NOT[CE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class g (collateral) rate on any such future interest. To fulfill the requirements of Section glqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S. Section 91qO). Detach the tap portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: REGISTER OF N/ELS, AGENT A refund of a tax credit, ahich was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special gq-hour answering service for fores ordering: 1-800-36g-gO50; services for taxpayers with special hearing and / or speaking needs: 1-800-q47-30gO iTT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ga0601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid aithin three (3) calendar months after the dacedant's death, a five percent (52) discount of the tax paid is alloaed. The 15Z tax amnesty non-participation penalt~ is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning aith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (623 percent par annum calculated at a daily rate of .OOO16q. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 19aZ through Z005 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .0005q8 1987 92 .OOOZq7 1999 7Z ,000192 1985 162 .000438 1988-1991 XlZ .000301 ZOO0 8X .000219 1984 112 ,000301 1992 92 .OOOZq7 2001 92 .000247 1985 132 ,000556 1995-199q 72 .000192 ZOOZ 62 .000164 1986 102 ,00027~ 1995-1998 92 .000g47 ZOO5 52 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAI'D X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (153 days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated.