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Home My WebLink About05-02-11 (2) 1505610148 REV-1500 Ex co,-,o) PA Department d Revenue OFFICIAL USE ONLY Courtly Coda Year File Number Bureau of Individual Taxes Po Box z6o6o, INHERITANCE TAX RETURN 21 10 0 7 9 5 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 279-05-9103 07302D10 11021916 Decedent's Lasl Name Suffix Decedent's First Name MI RYAN THOMAS L (If Applicable} Enter Surviving Spouse's Information Below Spouse's Last Name Suffac 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 BOXES BELOW ® 1. Original Retum ^ 2. Supplemental Return ^ 3. Remainder Retum (date of death prior to 12-13-82) ^ 4. Limited Estate ^ 4a. Future Interest Comprornise (date of ^ 5. Federal Estate Tax Retum Required ® 6 Decedent Died Testate ® death after 12-12-82) 7 D d i t M t i d L' ri T . . ece en a a n ne a n ng rust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust} ^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (date of death ^ 11. Election to tax under Sec. 8113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THI8 SECTION MUST dE COMPLETED. AL,L CORRE$PONDBNCE AND CONFIDEM'lAL TAX INFCtftMATION SHOULD BE DIRECTED 70: Name Daytirne Telephone Number JEFFREY A• ERNICO, ESQ• 717-232-5000 REGISTER OF tMLLS t1SE ONLY First line of address ~-~ a-_ ~~ ~ 3401 NORTH FRONT STREET ~* ~' ~-- r~ Second line of adklress PO BOX 5950 ~ ~ ~ I ~'~>~ ~ rte, ,..,~.~ -~'~3 `~-~~ City or Post Office State ZIP Code DATE ~ '~ -`r~~ -~i HARRISBURG ~~ fv PA 171100950 ...~--t 4:~ ~: ~- ri 1 'L~ `~ ~~: G~w Correspondent's e-mail address: J A E R N I C O a M E T T E• C O M Under penalties of perjury, I declare that I have eucamined than return, Indudpp aocompanying schedules and statement:, and to the best of my knowledge and belief, it is t correct and complete. Declaration of p arer other than the personal reproaentatlua is based on aN k>tormatbn of which preparer has any knowledge. OFPERSON SIB FO INa3 RETURN p,A ADDRES ,~~o2~P, ~`j 50 T SDALE RD, SCARSDALE, NY 10583 16 MICHAEL CT. CARMEL, NY 10512 SIGNATURE OF PREPARER OTHER THAN REPRESENTATNE ' i ~~ I METTE, EVANS S WOODSIDE "t ADDRESS 3401 N. FRONT STREET, PO BOX 595 HARRISBURG, PA 171,0-095D PLEASE USE ORIGINAL FORM ONL Lsos61o14a Side Z o~s4i' {.ooo 15D5610148 J 1505610248 REV-1500 EX Decedent's Social Security Number 279-05-9103 Decedent's Name: RYAN THOM AS L RECAPITULATION 1. Real Estate (Schedule A) 1. 2 6 7 , 0 0 0.0 0 2. Stocks and Bonds (Schedule B) . 2. 0 • 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) , 3, 0 . 0 0 4. Mortgages and Notes Receivable (Schedule D) 4, 0 0 0 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 5. 6 5 , 2 0 2.7 2 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested g, 0 . 0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 3 51, 8 9 5.0 9 8. Total Gross Assets (total Lines 1 through 7) 8. 6 8 4 , 0 9 7.81 9. Funeral Expenses and Administrative Costs (Schedule H), , 9. 5 9 , 3 4 4.9 3 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 10. 1, 5 9 5.0 0 11. Total Deductions (total Lines 9 and 10) , 11, 6 0 , 9 3 9.9 3 12. Net Value of Estate (Line 8 minus Line 11) 12, 6 2 3 ,15 ? • 8 8 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) , , 13. 0 • 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) , 14, 6 2 3 ,15 7.8 8 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers un~er Sec. 9116 (a)(1.2)x.o- 0.00 15. 0.00 16. Amount of Line 14 t xable 4~ at linealratex.o 623,157.88 1s. 28,042.10 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18. 0. 0 0 19. TAX DUE 19. 28, 042.10 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 rlnrnrlnnt~c ~`mm~lntn Arlrirocc• File Number ai. i.n n79 ~ DECEDENTS NAME R AN STREET ADDRESS CITY f1ECHANICSBURG STATE PA ZIP 7 - Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments 2 4, 0 0 0. 0 0 e. Discount 1, 2 6 3.16 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, 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. (1> _ 28, 042.1,0 25, 263.16 (3>_ 0.00 0.00 (5) _ 2, 778.94 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; retain the right to designate who shall use the property transferred or its income; b ® ^ . c. retain a reversionary interest; or . ^ benefits or care? romise for life of either payments d receive the ^ . .. , . p 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death ^ without receiving adequate consideration? . " " ^ or payable-upon-death bank account or security at his or her death? in trust for 3. Did decedent own an 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. Total Credits (A + B) (2) 9M4671 2.000 REV-1502 EX + (01-10) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF: FILE NUMBER: Thomas L. Ryan 21 10 0795 All real property owned solely 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 jointly-owned with right of survivorehip must be disclosed on Schedule F. swass5 z.ooo If more space is needed, use additional sheets of paper of the same size. REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, ~ MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Thomas L. Ryan 21 10 0795 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-0wned with the right of survivorship must be disclosed on Schedule F. _ ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 2001 Buick Century sedan 3,500.00 Sales price 2 Citizens Bank Certificate of Deposit #6255531539 10,231.88 See attached correspondence Interest accrued to 7/30/2010 3.03 3 Citizens Bank Checking Account #6201133341 44,485.58 See attached correspondence Interest accrued to 7/30/2010 3.23 4 Country Meadows Retirement Communities - refund, deposit on nursing home application 500.00 5 Genworth Insurance - refund of unearned long term care insurance premiums 3,159.00 6 PA Department of Revenue - refund, 2010 personal income tax 78.00 7 U.S. Treasury - refund, 2010 personal income tax 3,163.00 8 Various refunds from cancelled magazine subscriptions 79.00 TOTAL (Also enter on line 5, Recapitulation) $ ~ 65 , 202.72 3W46AD 1.000 (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (08-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF (FILE NUMBER Thomas L. Ryan 21 10 0795 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 NUMBE DESCRIPTION OF PROPERTY INCU.OE Tlf NOME OF Tlf TRANSFEREE, THEIR RELATIONSHIP TO oECE~Nr AND Tlf DATE OF TRMSFER. ATfACHA COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION IF APF'IJCABLE TAXABLE VALUE ~~ Thomas L. Ryan Revocable Trust U/A Dated June 12, 2000, 279,396.14 100.0000 0.00 279,396.14 Thomas L. Ryan and Patricia A. Mihallo, Trustees. Assets of Revocable Trust were held in Merrill Lynch Account #872-52923. See attached statement. Beneficiaries are decedent's four children. See attached Trust Agreement. 2 Individual Retirement Account, Merrill Lynch Account #872-83352. 72,498.95 100.0000 0.00 72,498.95 See attached statement. Beneficiaries are decedent's four children. TOTAL (Also enter on line 7, Recapitulation) $ I 351, 895.09 If more space is needed, use additional sheets of paper of the same size. 9W46AF 2.000 REV-1511 EX+ (10-09) pennsylvania DEPARTMENTOF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Thomas L Ryan 21 10 0795 Decedent's debts must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ Higgins-Reardon Funeral Home 9,600.00 2 (Calvary Cemetery I 725.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s)NONE Street Address City State ZIP Year(s) Commission Paid: 2. Attorney Fees: 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant NONE Street Address 8,000.00 City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 553.50 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. 1 Comcast Cable television at residence 664.00 2 Cumberland Law Journal Legal advertisement 75.00 Total from continuation schedules . . . . 39,727.43 TOTAL (Also enter on Line 9, Recapitulation) $ 59 344.93 swasAC 2.00o If more space is needed, use additional sheets of paper of the same size. Estate of: Thomas L. Ryan 21 10 0795 Schedule H Part 7 (Page 2) 3 Farmers Insurance Homeowner's and automobile insurance 564.00 4 Hampden Township Sewer and trash utilities at residence 316.48 5 Pennsylvania American Water Company Water utilities at residence 198.00 6 Labor and materials for installation of new flooring in residence; sales price as reported on Schedule A reflects increased value in real estate 4,265.00 7 PPL Electtric Company Electric utilities at residence 1,064.00 8 Labor and materials for installation of new carpeting in residence; sales price as reported on Schedule A reflects increased value in real estate 3,300.00 9 Verizon Telephone at residence 693.00 10 Labor and materials for installation of new appliances in residence; sales price as reported on Schedule A reflects increased value in real estate 2,547.00 11 Labor and materials for painting in residence; sales price as reported on Schedule A reflects increased value in real estate 3,100.00 12 Lawn care and snow removal at residence 1,144.00 13 Plumbing repairs at residence 185.00 14 Settlement expenses from sale of residence, including realtor's commission, broker's fee, realty transfer tax, and miscellaneous fees. See attached settlement sheet. 20,539.00 15 Tax Collector, Hampden Township Real estate taxes, net of credit for prorated taxes at settlement 1,624.41 16 The Sentinel Legal advertisement 187.54 Total (Carry forward to main schedule) 39,727.43 r REV-1512 EX+(12-08) SCHEDULE pennsylvania DEPARTMENTOF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Thomas L Ryan 21 10 0795 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. BwasAH 2.00o If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (01-10) pennsylvania DEPARTMENTOFREVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF: FILE NUMBER: Thomas L. Ran 21 10 0795 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. Patricia A. Mihallo 50 Tisdale Road Scarsdale, NY 10583 Individual Retirement Account, Merrill Lynch Account #872-83352. Inventory Value: 18,124.74 Thomas L. Ryan Revocable Trust U/A Dated June 12, 2000, Inventory Value: 69,849.04 One Quarter of Residue: 67,815.70 Daughter 155,789.47 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. ~ ; 0 .00 If more space is needed, use additional sheets of paper of the same size. 9W46AI 2.000 Estate of: Thomas L. Ryan Schedule J Part 1 (Page 2) Item No. Description 2 Kathleen A. Ryan 16 Michael Court Carmel, NY 10512 Individual Retirement Account, Merrill Lynch Account #872-83352. Inventory Value: 18,124.74 Thomas L. Ryan Revocable Trust U/A Dated June 12, 2000, Inventory Value: 69,849.04 One Quarter of Residue: 67,815.70 3 Thomas J. Ryan 203 Shorewood Drive Valparaiso, IN 46385 Individual Retirement Account, Merrill Lynch Account #872-83352. Inventory Value: 18,124.74 Thomas L. Ryan Revocable Trust U/A Dated June 12, 2000, Inventory Value: 69,849.04 One Quarter of Residue: 67,815.70 4 Dennis M. Ryan 332 N. Salem Avenue Arlington Heights, IN 60005 Individual Retirement Account, Merrill Lynch Account #872-83352. Inventory Value: 18,124.74 Thomas L. Ryan Revocable Trust U/A Dated June 12, 2000, Inventory Value: 69,849.04 Relation Daughter Son 21 10 0795 Amount 155,789.47 155,789.47 One Quarter of Residue: 67,815.70 Son 155,789.47