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Home My WebLink About08-03-11 (3)1505610140 REV-1500 ~` (°'-'°' PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number PO BOX 280801 ~ / I HarrisburD. PA 17128-0601 RESIDENT DECEDENT Q[~t ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDVYYY Date of Birth MMDDYYYY 186286869 07172010 07171936 DeoedenCs Last Name Suffix Decedent's First Name MI Cor nman EI ai ne E (H Applicable) Enter SuMvinp Spouse's Irrformadon Below Spouse's Last Name Suffer Spouse's First Name MI Spouse's Social Security Number FILL INAPPROPRIATE OVALS BELOW ® 1.Original Retum ® 4. Limited Estate 6. Deoedent Dfed Testate (Attach Copy of Wild 9. Litigation Proceeds Received THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Retum 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 betwreen 12-31-91 and 1-1-95) 3. Remak-der Retum (date of death prior to 12-13-62) 5. Federal Estate Tax Retum Requirod 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT - THIS SECTgN MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFDENTUIL TAX NFORMATION SHOULD BE DMECTED T0: Name Daytime Telephone Number R i char d Cor nman 7 1 7 2 4 3 9 7 0 9 Frtst line Of address 4 1 4 Bur g n e r s Second line of addroas City or Post Offioe Car l i s t e REGISTER O(~~F~\/WILLS USE ONLY f ~.w. Y~"~.Y~ '^ J ~ `i~ (~'~' Road ~ ~ .; ~Cjj ~ C.J .C. JC ^' - -r-; State ZIP Code --~r _ ~ __ r~ r P A 1 7 0 1 3 ~ ..~-- ~'' ~ CorrospondanYs e-mail address: Under peraltbs of perjury, I dsdaro that I have examined this velum, indudinp accompsrrylrg achsdubs and statements, and to the best of my ktxrwledpe and belief, h is true, corrod and cargilete. Declafaaon of preparer otlier than the personal repreaentaUva is based on aN information of which pieparar has any knovAedpe. SIGN~iOF SON titESl+t)NSIBIi~FOR FILING FIETURN ,PATE 414 Burgners Road Carlisle PA 17013 SIGNATURE OF PREPARER OTHER THAN REPRESENTATNE DATE ADDRESS PLEASE USE ORI(;INAL FORM ONLY Side 1 L 1505610140 1505610140 J REV-11500 EX Page 3 Flk Number Decedent's Complete Address: 0 0 DECEDENTS NAME Elaine E. Comman _ _ --- - - . -- STREETADDRESS CITY STATE ~ ZIP Tax Payments and Credits: t• Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments B. Discount 3. Interest 4. ff Line 2 is greater than Line 1 + Line 3, enter the difference. This is the 01IERPAYMENT. FIII M oval on Pape 2, Une 20 fA request a refund. (1) 7,103.48 Total Credits (A + B) (2) 0.00 (3) (4) 0.00 5. ff Une 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE, (5) 7,103.48 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: y~ I,Ip 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; a ...................................................................................... .......... ^ 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' orpayable-upon-deatfl bank account or security at his or her death? ......... ^ 4. Did decedent own en individual retirement account, annuity or other non-probate property, which crontains a beneficiary designation? ......................................................................... ............... .......... ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE R 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 evenrf the surviving spouse is the only benefiaary. 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 benefiaaries is 4.5 percent, except as noted in 72 P.S. §9116(1.2) p2 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)j. 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. REV-1502 Ex+ (01-10) pennsylvania ~ SCHEDULE A OEPARTMEHr OF REVENUE I REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT w r wr a vr: FILE NUMBER: Elaine E. Comman 0 0 All reel properly owned solNy or as a tenant in common mrmt be reported at falr 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. Reel properly tlurt b jointlyowned with right of eurvhrorehip moat be dhrcloaed on Schsduk F. Attach a cx>py of the settlement sheetrf the property furs been solo. ITEM Indude a copy of the deed showing decedent's interest 'rf owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 127 Clover Lane-Carlisle, PA 218,900.00 TOTAL (Also enter on Line 1, Recapitulation.) I S H mae space is needed, we additional stleels d paper aFtlre ~rtle size. REV-15b3 EX + (M98) 7` SCHEDULE B CotwWONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERfTANCE TAX RETURN RESIDENT DECEDENT ea I A I t yr FILE NUMBER Elaine E. Comman 0 0 AN propergr johMiy~owmd with right of survtvonhip must bs discbsed on 13dreduN F. ITEM VALUE AT DATE NUMBER DESCPoPTION OF DEATH TOTAL (Also enter on line 2, Recapitulation) ~ ; (fl more space is needed. ireert adrCiGOnal sheets of the same size) REV-1504 EX + (9-ae) COMMONWEALTH OF PENNSYLVANIA INHERffANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY•HELD CORPORATION, PARTNERSHIP OR SOLE•PROPRIETORSHIP OF Elaine E. Comman 0 0 Sdredule C-1 a G2 (inck~ding aA supporting infortnal'an) must be attached for each dosetyfield corparationlpa~ahip ingest of the decedent, other than a sole-proprieQash~. See ir~ctions for the supportlng infomiatlon to be submNhed for sole-proprieeorships. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH TOTAL (Also enter on line (If mae space's needed, insert additional sheets of tlb same sae) REV-1505 EX+ (6-98) COI~MNONWEALTN Of PENNSYLVAN41 INHERITANCE TAX RETURN scHEOVCE ~~ CLOSELY-HELD CORPORATE iTOCK INFORMATION REPORT Elaine E. Common 0 0 1. Name of Corporation State of Incorporation Address Date of Incorporation City State Zip Cade Total Number of Shareholders 2. 3. Federal Frnpbyer I.D. Number Business Reporting Year Type of Business Produd/Service 4. ~ Common $ Prehrred s Provide all rights and restridions pertaining to each Bass of stock. 5. Was the decedent employed by the Corporation? ....................................... ^ Yes ^ No tt yes, Position Annual Salary $ Time Devoted to Business 6. Was the Corporation indebted to the decedent? ....................................... ^ Yes ^ No If yes, provide amount of indebtedness $ 7. Was there I'de insurance payable to the corporation upon the death of the decedent? ............... ^ Yes ^ No ff yes, Cash Surrender Value $ Net proceeds payable $ Oxmer of the pdicy 8. Did the decedent sell or transfer stock in this company within one year prior to death or within two years 'd the date of death was prior to 12-31.82? ^ Yes ^ No ff yes, ^ Transfer ^ Sale Number of Shares Transferee or Purchaser Consideration $ pate Attach a separate sheet for additional transfers and/or sales. 9. Was there a written shareholder's agreement in stied at the time of the decedents death? ............ ^ Yes ^ No If yes, provide a cePY of the agreement. 10. Was the decedent's stock sdd? ................................................. ^ Yes ^ No If yes, provide a copy of the agreement of sale, etc. 11. Was the corporation dissolved or liquidated after the decedent's death? ....................... ^ Yes ^ No If yes, provide a txe~cdown of distributions received by the estate, induding dates and amounts received. 12. Did the corporation have an interest in other corporations or partnerships? ...................... ^ Yes ^ No If yes, report the necessary information on a separate sheet, induding a Schedule C-1 or C-2 for each interest. A, Detailed calculations used in the valuation of the decedent's stock. B. Complete copies of flnancial statements or Federal Corporate Income Tax returns (Porto 1120) for the year of death and 4 preceding years. C. If the corporation owned real estate, submtt a list showing thecomplete addresses and estimated fair market values. N real estate appraisals have been secured, attach copies. D. List of prindpal stodchdders at the date d death, number of shares held and their relationship to the decedent. E. List of officers, their salaries, bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year. List those dedared and unpaid. G. Any other information relating to the valuation of the decedents stock. (If rrrore space's needed, M+sertadd~onal sheets of the carne sue) REV-1 X06 EX + (9-00) . scHEOV~e c-s COMNAONWEALTH OF PENNSYLVANIA PARTNERSHIP IN RES DENTEDE EDE TRN INFORMATION REPORT ESTATE OF FILE NUMBER Elaine E. Cornman 0 0 1. Name of Partnership Date Business Commenced Address Business Reporting Year City State Zip Code 2. Federal Employer I.D. Number 3. Type of Business ProducUService 4. Decedent was a ^ General ^ limited partner. If decedent was a limited partner, provide initial investment $ 5. !' A. B. C. D. 6. Value of the decedent's interest $ 7, 8. Was the Paltrlership indebted to the decedent? ................................ ^ Yes if yes, provide amount of indebtedness $ Was there Irfe insurance payable to the partnership upon the death of the decedent? ........ ^ Yes N yes, Cash Surrender Value $ Net proceeds payable $ _ Owner of the policy 9. Did the decedent sell or transfer art interest in this partnership within one year prior to death or within two years'If the date of death was prior to 12-31-82? ^ Yes ^ No ff yes, ^ Transfer ^ Sate Percentage Vansferredlsdd Transferee or Purchaser Consideration $ Date Attach a separate sheet for additional transfers and/or sales. 10. Was there a written partnership agreement in effect at the time of the decedent's death?........ ^ Yes ^ No If yes, provide a copy of the agreement. 11. Wass the decedent's partnership interest sold? .................................. ^ Yes ^ No N yes, provide a copy of the agreement of sale, etc. 12. Was the partnership dissolved or liquidated attar the decedent's death? ................. ^ Yes ^ No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 13. Was the decedent related to any of the partners? ................................ ^ Yes ^ No K yes, explain 14. Did the paMershlp have an interest in other corporations or partnerships? ................. ^ Yes ^ No ff yes, report the necessary information on a separate sheet, including a Schedule C-1 or G2 for each interest. A. Detailed calculations used in the valuation of the decedent's partnership interest. B. Complete copies of finandal statements or Federal Partnership Income Tax returns (Porn 1()65) for the year of death and 4 preceding years. C. H the partnership owned real estate, submit a list showing the complete addresses and estimated fair market values. If real estate appraisals have been secured, attach copies. D. Any other information relating to the valuaation of the decedent's partnership interest. ^ No ^ No REV-1tiD7 EX + (8.98) CO~~AONWEALTH OF PENNSYLVANIA INHERffANCE TAX RETURN SCHEDULE D MORTGAGES & NOTES RECEIVABLE FILE NUMBER Elaine E. Comman 0 0 All propeAy joiMly~owned whh the right of wrvh!orship must be dbcbsed on SchsduM F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH TOTAL (Also enter On line (H nare apexes needed. irrseA additional sheet of the same ~) REV-1508 EX + (8-88) COM~AONNIF.ALTH OF PENNSYLVANIA INHERRANCE TAX RETURN SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER Elaine E. Comman 0 0 Include the proceeds of IiUgatiorl and the date the proceeds were received Dy the estate. All property b~tlfr-0wpsd wNh -ipht oi><urvNonhip mud be dhclopd on Seheduk F. ITEM DESCRIPTION VALUE AT DATE TOTAL (Also enter on line 5, Recapitulation) ~ ; (If more space is needed, irwert edditlorral eheeb of the same alas) REV-1bOB EX+ (01-10) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY•OWNED PROPERTY E8TATE OF: FILE NUMBER Elaine E. Comman 0 0 M an aaeet waa made jointly owned wNhin one year of the decedelN'a date of deNh, it must be reported on Schsduk G. SURVMNG JOINT TENANT(S) NAME(S) A. B. C. JOINiLY~OVIMED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESGtIPTION OF PROPERTY INCLUDE NAME OF FINANGAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER ATTAGi DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECEDENT'S INTEREST DATE OF DEATH VALUE OF DECEDENTS INTEREST 1. A. TO DECEDENT TOTAL (Also enter on Line 6, Recapitulation) I f If more space is neel)ed. use additlonat sheer of paper of the same sim. REV-1510 EX+ (66-09) Pennsylvania DEPARiMENf OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY Elaine E. Comman 0 0 7hls schedule must be completed and flied 'rf the answer to any of questions 1 through 4 on papa three of the REV-1500 o yea. REM NUMBER DESCRIPTION OF PROPERTY INa.welNErw,IEOFn~zasr,neaaEUTar~sraaton~cEOEara~o nI~oATeoFR.AnuS+ACOaroFn~o~waxEUESrn~. DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST EXCLUSION n~u~r~ TAXABLE VALUE 1. TOTAL (Also eater on Line 7 Recapitulation) ~ i ff more apace is needed, use addkiollal alreeb d paper of the earns s¢e. REV-1511 EX+ (10-09) pennsylvania SCHEDULE H nePARTMENroFREVENUE FUNERAL EXPENSES AND I""~""~T""r~'~" ADMINISTRATIVE COSTS RESIDENTDECEDENf ESTATE OF FILE NUMBER Elaine E. Comman 0 0 DecederrCs debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Hoffman Funeral Home 6,486.67 Advertising-The Sentinel 225.05 Adverising- The Cumberland Law Journal 75.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) ~ Personal RepresaMative(s) Street Address City State ZIP Year(s) Commission Paid: y, Atteomey Fees: Karl E. Rominger 10,900.00 3. Famtiy Exemptan: m deoedrrCs address is not the same as cl~manrs, etiach explerudion.) Clahnant Street Address Cfty Slate ZIP Reletbrrohip of Claimant to Decedent 4. Pmbete Fees: Cumberland County Register of Wills 358.50 5. AooouniaM Fees: 6. Tax Rim Preparer Fees: 7 TOTAL (Also enter on Line 9, Recapitulation) I : H mae apace is needed. use additional sheens of paper ordre erne ~. REV-tb12 EX+ (12-OB) Pennsylvania • DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS E8TATE OF FILE NUMBER Elaine E. Comman 0 0 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, Including unrehnbureed medkal expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Bank of America 9,258.26 Lowe's -New Lock Sets ~ 119.69 K-Mart-New Keys ~ 6.33 0 Real Estate Taxes ~ 2,904.01 M8T Home Equity Loan ~ 17,804.84 Purchase John Deer Lawn Mower ~ 1,000.00 Home Improvements for Estate Property ~ 1,201.00 Reimbursement to Clifford Comman ~ 3,860.33 Reimbursement to Richard Comman ~ 6,845.17 TOTAL (Also enter on Line 10, Recapitulation)) ti ff oars space is needed, inHert addNonal sheets d the seine sue. REV-113 EX+ (01-70) Pennsylvania I SCHEDULE J DEPARTMENT OF REVENUE __--__. _. _ _.__ INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Elaine E. Comman 0 0 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME ANO ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustas(s) OF ESTATE I TAXABLE DISTRIBUTIONS prrchtde oubigM I distributions and transfers under S 1 1 2 ec. 9 . ).l 6 (a ( See Attachment Page(s) ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 T HROUGH 18 OF REV-1500 COVER S HEET, AS APPROPRVITE. II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS 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. b Ir more spats Is rteeaea, use aotsnonal sheets or paper ~ the same size. Elaine E. Comman DecadehYs Name Page 1 File Number Schedule J - BeneficiaNes -1 NUMBER NAME AND ADDRESS OF PERSONS RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not Ust Tru s AMOUNT OR SHARE OF ESTATE J TAXABLE DISTRIBUTIONS [Include outright spousal distributlons and transfers under Sec. 91is (a) (t2).] 1. Richard Comman Lineal 0.00 414 Burgners Lane Carlisle, PA-In will but renounced interest to sister 2 Clifford Comman Lineal 0.00 127 Clover Lane Carlisle, PA 3 Mary Wright Lineal 141,855.15 127 Clover Lane Carlisle, PA 4 Angela Blankenship Lineal 2,000.00 22 North High Street Newville, PA 17241 5 Eric Dengler Lineal 2,000.00 22 North High Street Newville, PA 6 Hailey Dengler Lineal 2,000.00 22 North High Street Newville, PA 7 Kathryn Comman Lineal 2,000.00 22 North High Street Newville, PA 8 Seth Comman Lineal 2,000.00 127 Clover Lane Carlisle, PA 9 Ryan Bouder Lineal 2,000.00 127 Clover Lane Carlisle, PA 10 Robert Bouder Lineal 2,000.00 127 Clover Lane Carlisle, PA 11 Nicole Bouder Lineal 2,000.00 11 East Main Street Newville, PA REV-1514 F,X+ (4-09) Pennsylvania DEPARTMENT OF REVENUE Bureau of Individual Tacee PO Box 280601 Haniaburp PA 17128.0601 SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN .K BOX 4 ON REV•1500 COVER SHE FILE NUMBER Elaine E. Comman 0 0 This schedule should be used for all singb-tlfe, joint or suxassive life estate and tens-certain calwlations. For dates of death prior to 5-1-89, actuarial fedora 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 430-99, and in Alphh Volume for dates of death from 5-1-99 and thereafter. Indicate below the type of instrument that created the future interest and attach a copy of k to the tax return. ^ Will ^ Intervivos Deed of Trust ^ Other ^ Life or ^Tarrn of Years ^ Life or ^Tenn of Years ^ Life or ^ Term of Years ^ Life or ^Term of Years ^ Life or ^ Term of Years . value of fund from which life estate is payable ......................................... S 2. Aduarialfadorperappropriatetable,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,, Interest table rate - ^3.5% ^ 6% ^ 10°~ ^ Variable Rate % 3. Value of Ilfe estate (Line 1 muMiplied by Line 2) . . . . . . . ............................... S e ^ Life or ^ Term of Years ^ Life or ^ Term of Yeare ^ Life or ^ Term of Years ^ Life or ^ Term of Years 1. Value of fund from which annuity is payable ................. . ........................ j 2. Check appropriate bkxic below and enter corresponding number , , , , , , , , , , , , , , , , , , , , , , , , , , , Frequency of payout - ^ Weekly (52) ^ Bi-weekly (26) ^ Monthly (12) ^ Quarterly (4) ^Sami-annually (2) ^ Annually (1) ^ Other ( ) 3. Amount of payout Per period ......................................................5 4, Aggregate annual payment, Line 2 multiplied by Line 3 .................................. . 5. Annuity Fedor (see instructions) Interest table rate - ^ 3.5% ^ 6% ^ 10% ^ Variable Rate % 6. Adjustment Fedor (See instructions) ............................................... . 7. Value of annuity -Musing 3.5°~, 6%, 10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line b x Line B ...........................S Musing variable rate and period payout is at beginning of period, cakeulation is (Line 4 x Line 6 x Line 8) * Line 3 ................................................. S 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 resuRing li6e or annuity interest should be reported at the appropriate tax rate. on Linea 13 and 15 through 18 of the return. M moos space is needed, use additional sheets ct the same else REV-1844 EX+ (01-10) pennsylvania oeaArrrr~rrr of ~~ INHERITANCE TAX RETURN RESIDENT DECEDENT INHERITANCE TAX SCHEDULE L REMAINDER PREPAYMENT OR INVASION OF TRUST CORPUS L ESTATE OF FILE NUMBER Cornman, Elaine E. 0 0 This schedule is appropriate only for estates of decedents dying on or before December 12, 1982. This sctledule is to be used for all remainder returns when an election to prepay has been filed under the provisions of 3ectton 714 of the Inheritance and Estate Tax Act of 1981 or to report the invasion of Dust coleus (prinapaq. IL REMAINDER PREPAYMENT: A. Election to Prepay Filed with the Register of Wills on B. Name(s) of Life Tenant(s) or Annuitant(s) (Date) Date of Birth Age on date Term of Years Income of Election or Annuity is Payable C. Assets: Complete Schedule L-1 1. Real Estate .............................. $ 2. Stocks and Bonds .........................S 3. Closely Held Stoc*/Partnership ............... S 4. Mortgages and Notes ....................... $ 5. Casfl/Misc. Personal Property ................ $ 6. Totalfrom Schedule L-1 ....................................................$ D. Credits: Complete Schedule L-2 1. Unpaid Liabilities .......................... $ 2. Unpaid Bequests ............:.............$ 3. Value of Non InGudable Assets ............... $ 4. Total from Schedule L-2 ....................................................$ E. Total Value of Trust Assets (Line C-6 minus Line D-4) ............................... $ F. Remainder Factor ........................................................... G. Taxable Remainder Value (Mukipty Line E by Line F) .............................. $ (Also enter on Line 7, Recapitulation) III. INVASION OF CORPUS: A. Invasion of Corpus _ (Month, Day, Year) B. Name(s) of Life Tenant(s) Date of Birth Age on Date Term of Years Income or Annuitant(s) Corpus or Annuity is Payable Consumed C. Corpus Consumed ...........................................................$ D. Remainder Factor ........................................................... E• Taxable Value of Corpus Consumed (Mukiply Line C by Line D) ........................ S (Also enter on Line 7, Recapitulation) I~FV.11tdF FX+ (11_f1Gl INHERITANCE TAX p@nnsylvania SCHEDULE L-1 DEPARTMENT OF REVENUE . REMAINDER PREPAYMENT ELECTION i~ERRANCETaxR~ uRN RESioENr DeceoENr -ASSETS- I. ESTATE OF FILE NUMBER Comman, Elaine E. 0 0 IL ITEM NO. DESCRIPTION VALUE A. Real Estate (Please describe.) Total Value of Real Estate $ Indude on Sedion II, Line C-1 on Schedule L. B. Stocks and Bonds (Please list.) Total Value of Stocks and Bonds 3 Include on Sedion II, Line C-2 on Schedule L. C. Closely Hetd Stodc/Partnership -Please list. (Attach Schedule C-1 and/or C-2.) Total Value of Closely HeId/Partnership S Include on Section II, Line C-3 on Schedule L. 0. Mortgages and Notes (Please list.) Total Value of Mortgages and Notes 3 Indude on Section II, Line C-4 on Schedule L. E. Cash and Miscellaneous Personal Properly (Please list.) Total Value of Cash/Miscellaneous Personal Properly $ Indude on Sedaon II Line C-5 on Schedule L. III. TOTAL (Also enter on Section II, Line C-6 on Schedule L.) 3 If more space is needed, attach additional sheets of paper of the same size. • REV-18A8 EX+ (11-09) Pennsylvania INHERITANCE TAX DEPARTMENrOFREVENUE SCHEDULE L-2 INHERITANCE TAX RETURN REMAINDER PREPAYMENT ELECTION RESIDENT DECEDENT -CREDITS- I. ~ ESTATE OF Elaine E. FILE NUMBER 0 0 IL I ITEM NO. A. Unpaid Liabilities Claimed against Original Estate and Payable from Assets Reported on Schedule L-1 (please list) Total Unpaid Liabilities (include on Section II, Line D-1 on Schedule L) 8. Unpaid Bequests Payable from Assets Reported on Schedule L-1 (please list) Total Unpaid Bequests (include on Section ll, Line D-2 on Schedule L) C. Value of Assets Reported on Schedule L-1 (other than unpaid bequests listed under "B" above) that are Not Included for Tax Purposes or that Do Not Fonn a Part of the Trust. Ca~ulation as follows: Total Non Includable Assets (include on Section II, Line D-3 on Schedule TOTAL (Also enter on Section II, Line D~ on Schedule L) If more space is needed, attach additional sheets of paper of the same size. AMOUNT a a REV-1847 EX'+(py-10) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE M FUTURE INTEREST COMPROMISE (Check Box 4a on REV-1500) FILE NUMBER Elaine E. Comman 0 0 This sdhedule is appropriate only for estates of dscedeMs who dled after Dec. 12,1962. This sdledule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument that seated the future interest and attach a copy to the tax return. ^ taVNl ^ Trust ^ father L BeneAdaries NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH AGE TO NEAREST BIRTHDAY ~. 2. 3. 4. 5. II- For derx3dents who died on or after July 1.19 94, if a surviving spouse exerdsed or in tends to exerdse a right of withdrawal within nine months of the derx+denfs death, check the appropriate t)lock and attach a copy of the document in whidt the surviving spouse exerdses such withdrawal right. ^ Unlimited right of withdrawal ^ Limited right of withdrawal Explanation of IV. Summary of Compromise Offer: 1. Amount of future interest .......................... ........................ $ 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (A~o indude as part of total shown on Line 13 of REV-1500.) ... ... $ 3. Value of Line 1 passing to spouse at appropriate tax rate (Also indude as part of total shown on Line 15 of REV-1500.) 4. Value of Line 1 taxable at lineal rate (Also indude as part of total shown on Line 16 of REV-1500.) 5. Value of Line 1 taxable at sibling rate (12%) (Also indude as part of total shown on Line 17 of REV-1500.) ... ... $ 6. Value of Line 1 taxable at collateral rate (15%) (Also indude as part of total shown on Line 18 of REV-1500.) ... ... $ 7. Total value of future interest (sum of Lines 2 thN 6 must equal Line 1) ..................... $ If more space is needed, use additional sheets of paper of the same size. REV-,sasEx (oz-oe) SCHEDULE N Pennsylvania ~~r~ SPOUSAL POVERTY CREDIT Bunau of Individual Taxes ~ ~ ~t FOR DATES OF DEATH 01/01/92 TO 1?/51/94 ESTATE OF FILE NUMBER Elaine E. Comman ___ 0 0 This sdu>Idub must be compbted and filed if you checked the 1. Taxable assets total from Llne 8 (cover sheet) .................................... 2. Insurance proceeds on life of decedent ............................................... 3. Retirement benefits ............................................................................. 4. Joint assets with spouse ..................................................................... 5. PA Lottery winnings ............................................................................ 8a. Other nontaxable assets: List and attach schedule 'rf necessary .. 6. SUBTOTAL (Lines 6a, b, c, d) 7. Total gross assets (Add Lines 1 thru 6) .................................... B. Total actual liabilities ................................................................ 9. Net value of estate (Subtract Line 8 from Lure 7) ...................... N 1 :ms o (e w..ev Mrn S9M AM) - RTAD rn. ..rNr to nN ~aelhY M Income: a. Spouse ............................ b. Detxdent ......................... c. Joint ................................. d. Taxexempt Income ......... e. Other income not Ib~d above ..................... 4. Average joint exemption income calwbtion 4a. Add joint exemption income from above: (10 ; (~ - + (3f) credrc nox on the cover sneer. ro varru. 4b. Average joint exemption income ........................................................................................................ ntrne +rbl rs assts. try s+o.ooo - aror. Tra eetere a nor ettntde ro kyebn the oredJt Hoot carti(xte ro Part tn. 1. Insert amount of taxable transfers ro spouse or $100,000, whichever is less ....................................... 2. Multiply by credit percentage (see instruk~ions) ................................................ 3. This is the amount of the Resident Spousal Poverty Credit. Include this figure in the calwbtion of total credits on Line 18 of the cover sheet ................................................................ 4. For nonresiderrts, enter the ratio of the decedent's gross estate in PA to the value of the decedent's gross estate .......................................................................................................................... 5. Multiply Line 3 by line 4 and enter the total here. This is the amount of the Nonresident Spousal Poverty Credit. Include this figure in the calculation of total credits on Line 18 of the cover sheet .......... the Z. 3. 4. 5. 6. ~. 218 900.00 B. e. 218,900.00 3. TAX YEAR: 19 3a. 3b. 3c. 3d. 3e. ~. ("3) REV-1948 EX +,(6-86) COAaIAONVYEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN OF SCHEDULE O ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) FILE Elaine E. Comman 0 0 Do rNrt ~mpkte thb scMduk unlace the estate b making the section to tax assets urlMr Section 911S1A) of the hhsrNance 8 Fite Tex Ad If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This electon apples to the _ Trust (marital, residual A, B. By-pass, Un~ed Credit, etc.). ff a trust ar similar arrangertlent meets the requirerrlents of Section 9113(A), and: a. The bust ar similar arrangement is listed on Schedule 0, and b. Tile value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule 0, then the transferor's personal representative may speaficaliy identify the trust (all or a fracfional portion or percentage) to be included in the election to have such trust or sim- ilar properly treated as a taxable transfer in this estate. tf less than the entire value of the trust or similar property is included as a taxable transfer an Sr~ledule 0, the personal representative shall be considered to have made fhe election only as to a fraction of the trust or similar arrangement. The nunreralor of this fraction is equal to the amount of the trust or similar amangement included as a taxable asset on Schedule 0. The denominator is equal to the total value of the trust or similar arr~gement. -___ __ Part A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedents surviving spouse under a Section 9113 (A1 trust or similar arrangement. D~aiplion value Part A Total a Part B: Enter the descri 'on and value of all interests included in Part A for which the Section 91 13 A election to tax is bet made. Description Value Part B Total (tf mae space is needed, insert additlonal sheets of the earls sine) REV-1500 Discount, Interest and Penalty Worksheet Discount Calculation Total Amount Paid within three calendar months of the decedents date of death: Discount: ____ __ 0.00 Interest Table Year Days Delinquent this time period Balance Due this year Interest this period Before 1981 1982 - - -_ - 1983 1984 - 1985 ----__- - -- -__- _ 1986 - - _ _ 1987 -__ _ _ ___. --- - 1988 throw h 1991 - - ____.__.__ ___ 1992 _ _ 1993 throw h 1994 1995 through 1998 1999 _ __ 2000 2001 _. _ 2002 _ 2003 - 2004 --_ _ - - --- ----- --- __ -- - 2005 ----- _ _ 2008 _ 2007 _ 2008 - 2009 - -- 2010 2011 TOTALS Penalty Calculation If the decedent's date of death was on or before March 31, 1993, insert the applicable amount: Total Balance Due on January 17, 1996: Penalty: