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Home My WebLink About07-01-111505610143 REV-1500 Ex(°'-'°' PA De artment of Revenue y OFFICIAL USE ONLY P Penns Ivania County Code Year File Number Bureau of Individual Taxes OEFARTMENT OF REVENUE PO 60X.280601 INHERITANCE TAX RETURN 21 0 9 0 607 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 190 44 7768 06 12 2009 04 04 1952 Decedent's Last Name WALKER Suffix Decedent's First Name DAVID (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW 1. Original Retum 4. Limited Estate ^ g Decedent Died Testate (Attach Copy of Wi11) 9. Litigation Proceeds Received Spouse's First Name MI A MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4a. Future interest Compromise ~ 5. Federal Estate Tax Return Required (date of death after 12-12-82) ~ Decedent Maint fined a Living Trust 8. Total Number of Safe De osit Boxes (Attach Copy of~rrust) p 1 D S ousal Poverty Credit date of death 11. Election to tax under Sec. 9113(A) b~tween 12-31 51 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 WAYNE M PECHT 717 691 9808,, C7 <-_ r p REGISTEII~IIfILLS U3~ONL'f .m ~ First line of address ~ ~ ~ t - ~ r:> ~ c_ . {`. v~~ 1205 MANOR DRIVE u _-~ + ti~ ~ "t ~ ' ~~ ~ 7 Second line of address o ^ ~ ~ J ~ N _~ '~" rn _ SUITE 200 City or Post Office MECHANICSBURG State ZIP Code PA 17055 ~ --+i .. ~' n.~ DATE FILED ~° Correspondent's a-mail address: H/peCht@peChtlaW.com Under penalties of perjury, I deGare 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 all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE Kathleen E 1615 23rd~Avenue. Altoona. PA 16601 JwrvHl{1K~KCrHt$gr<vInCJC~nHrvK K Crv IH11VC DATE ~ ~)//_]f t~Jf/V/[)yn Wayne M Pecht l? -'~,,~~' ~l ADDRESS 1205 Manor Drive, Suite 200, Mechanicsburg, PA 17055 Side 1 1505610143 1505610143 J i+ REV-1500 EX Decedent's Name: Walk@f, David A Decedent's Social Security Number 190 44 7768 RECAPITULATION 1. Real Estate (Schedule A) ....................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................ . 2. 85 , 22 9.61 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)......... 3. 4. Mortgages & Notes Receivable (Schedule D) ....................................................... . 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .............. . 5. 7 , 660 .27 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous I~nq Probate Property (Schedule G) Lf Separate Billing Requested............ 7. 8. Total Gross Assets (total Lines 1-7) .................................................................... . g. 92 , 889.88 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 23 , 023.8 6 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 12 , 545.75 11. Total Deductions (total Lines 9 & 10) .................................................................. . 11. 35 , 569.61 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 57 , 32O . 27 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. 57 , 320 , 27 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or kransfers under Sec. 9116 15 O OO (a)(1.2) X .00 . . 16. Amount of Line 14 taxable rj 7 32 O . 2 7 16. 2 , 5 7 9.41 , at lineal rate X .045 17. Amount of Line 14 taxable O O O 17 O O O . at sibling rate X .12 . . 18. Amount of Line 14 taxable O OO 18 0 OO . at collateral rate X .15 . . 19. Tax Due ................................................................................................................. . 19. 2 , 5 7 9.41 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 1505610243 Side 2 1505610243 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-09-0607 DECEDENT'S NAME Walker, David A STREET ADDRESS 82 Linda Drive ,Lot #30 Mechanicsburg CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 0.00 3. Interest 4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5, If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (1) 2,579.41 0.00 (3) (4) (5) 2,579.41 Make Check Pa able 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 :............................................................................... ^ ^x b. retain the right to designate who shall use the property transferred or its income :.................................. ^ ^x c. retain a reversionary interest; or ............................................................................................................... ^ 0 d. receive the promise for life of either payments, benefits or care? ............................................................ ^ ^x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .................................................................................................................... ^ 0 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....... ^ ^x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which ^ ^ contains a beneficiary designation? .................................................................................................................. x 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 January 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)j. 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 -ineal 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)]. A sibling 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) Rev-1503 EX+ (6-98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Walker, David A 21-09-0607 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 Vanguard -Total Bond Market 6,532.12 2 Vanguard -Selected Value Fund 2,576.14 3 Vanguard Beneficiary IRA - Wellesely Income Fund 76,121.35 TOTAL (Also enter on Line 2, Recapitulation) 85,229.61 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Rev-1508 EX+t6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMON WEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENTDECEDENT ESTATE OF FILE NUMBER Walker, David A 21-09-0607 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) REV-1151 EX+(10-06) COM INHERITANTCE T~ RETURN ANIA RESIDENTT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF I FILE NUMBE Walker, David A 21-09-0607 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT N MBE A, FUNERAL EXPENSES: See continuation schedule(s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Kathleen E Strong Street Address 1615 23rd Avenue City Altoona State PA zip 16601 Year(sl Commission paid 2011 2, Attorney's Fees Pecht 8a Associates, PC 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 10,000.00 10,000.00 4. Probate Fees 80.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 360.86 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 23,023.86 2,583.00 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Walker, David A 21-09-0607 ITEM NUMBER DESCRIPTION AMOUNT Funeral Ex en nses 1 Myers Funeral Home, Inc. 2,583.00 H-A 2,583.00 Other Administrative Costs 2 Cumberland Law Journal -Legal Advertisement -Estate Notice 75.00 3 Prothonotary, Cumberland County -Filing Fee - Inheritance Tax Return and Inventory 30.00 4 Prothonotary, Cumberland County -Filing Fee -Family Settlement Agreement 20.00 5 The Patriot-News Co. -Legal Advertisement -Estate Notice 235.86 H-B7 360.86 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+ (12-08) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Walker, David A 21-09-0607 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Andrews 8~ Patel, PC -Medical Services 160.00 2 Bank of America -Proof of Claim 553.02 3 CBCS for PPL Electric Utilities -Utility Service 104.81 4 Center for Kidney Disease -Medical Services 5.00 5 DCM Services 445.30 6 Kantor 8 Tkatch & Associates -Medical Services 1,118.00 7 Moffitt Heart Group -Medical Services 460.00 8 Quantum Imaging -Medical Services 7,446.00 9 RMS Vonage -Utility Service 98.45 10 Spirit Physician Services -Medical Services 422.00 11 Urology of Central Pennsylvania -Medical Services 142.00 12 Verizon Wireless -Utility Service 21.17 13 West Shore Pathology -Medical Services 1,570.00 TOTAL (Also enter on Line 10, Recapitulation) I 12,545.75 (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) REV-1513 EX+111-08) SCHEDULE J COMM_QR _, ENTEDECEDENTRNANIA BENEFICIARIES ESTATE OF FILE NUMBER Walker, David A ~ 21-09-06 07 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(Sl RECEIVING PROPERTY DECEDENT (Words) ($$$) Do of i tee I TAXABLE DISTRIBUTIONS [include outright spousal ~ distributions, and transfers under Sec. 9116 a 1.2 PA Gail W Walker Mother One Hundred 57,320.27 1414 Aberdeen Street Percent Altoona, PA 16602-4008 Total 57,320.27 Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 15 00 cover sheet, as a r o riate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN See continuation schedule(s) attached B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-OS) PECHT & ASSOCIATES, PC Suite 200 1205 Manor Drive Mechanicsburg, PA 17055 Wayne M. Pecht Member of California Bar CPA/LLM in Taxation Rob Bleecher June 30, 2011 Glenda Farner Strasbaugh, Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Re: Estate of David A. Walker, deceased File No.: 21-09-0607 Dear Ms. Strasbaugh: Telephone: 717-691-9808 Fax: 717-691-2070 www.pechtlaw.com rrr? _. ~ .. ~ ; - -~ ~.~ ~- ~a ~ :r; T " 7 L:3 n ~ -v ~. =- ~-ti ~ ~ r~ . o . ~- _~ Enclosed for filing with your office are the original and three (3) copies of the Inheritance Tax Return and Inventory with regard to the above-referenced estate. Also enclosed is check number 1022 payable to Register of Wills, Agent in the amount of $2,579.41 representing the inheritance tax due on this estate, and check number 1022 payable to the Register of Wills, representing the filing fees for the Inheritance Tax Return and Inventory. Please file the original and return two date-stamped copies to me in the enclosed self-addressed, stamped envelope. If you have any questions, please call me. Thank you for your continuing cooperation. Very truly yours, PECHT & ASSOCIATES, P.C. ~/ Wa Je M/P~cht Y WMP/gf Enclosures _ __, _ _~ ~ >~:. ~~iu-ro~za~o.~,!~s-s~ad~»®~i~-~-esa~~~s~6~~~e~ed~y~ M~re~P~-o ee~we~,w - sWewdiys~iedy~fjuoud 6u~puas w esn~a{,~a-os paPuw l pue ®aawaS . S71 a4-/o ~edmd ~ s~ 6u-6e~ed syyl ~' 4 -__ - - -- -- - -- . ,~ - ---- O ~f N ~ a. ~, ._ ~ O ~ ~~ ~ ~E 1 \~ 1.00E1.00000 # ' Ci * Z 1 c ~i 0 4 O V v- y C O c~ o 4 ~a ~_ 0 M Z fC~ L..L J _~ W 4 W y W a d Q 0 ~ r ! i V ?yf.~ ~ ~ ~ ~ ~e ~; Vii. 1 ~.,~~~{ ORPHAN`S CatJRT ~t1P,AER!_,~~df~ GO., PA U ~ (~ O Vj N ~i ~ v ~ ~' o° ti ~~ U O ~~~~ Of C O ® .y. ~ ~ L W ~ "~~ ~~ ~ o o C ® ~ ~~~. m O ` r •~ S e ~ ~ ~ .~ ----. -~ O ~ .."~'~-- ~ c ~ z -- o ~W ~ _o ~s ~° W ~ owc __-= m 4~ Q 0 W 5~ G H c O C w d 0 O V 4 h u? 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