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Home My WebLink About12-09-11I, ~ ~. 1505610143 REV-1500 Ex(°'-'°'' OFFICIAL USE ONLY PA Department of Revenue pennsylvanla county code veer File Number Bureau of Individual Taxes °a""'M°'rOF"N°N1Q PO 60X.280601 INHERITANCE TAX RETURN 21 09 0575 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Soaal Security Number Date of Death 134 32 7790 06 14 2009 Decedent's Last Name PETER (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Spouse's Social Security Number Date of Birth 09 22 1940 Suffix Decedent's First Name MI ROLF Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Retum ^X 2. Supplemental Retum ~ R~Z' (date of death ma inder 3. F e o ~ l 4. Limited Estate ~ qa, Future Interest Compromise (date of death after 12-12-82) ~ 5. Federal F~tate Tax Retum Required g Decadent Died Testate ~ T, ~t Me'm~l~)a Living Trust oPy 8, Total Number of Safe Deposit Boxes (Atuch copy a win) 9. Litigation Proceeds Received ~ 10. bbtweenl 1~t e~ti_1' ~ death ~ o n ~ ; nder Sec. 9113(A) 11.E ~ h o CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number BRADLEY L GRIFFIE (717) 243 5551 First line of address 200 N HANOVER STREET Second line of address City or Post Office CARLISLE State ZIP Code PA 17013 REGISTER OF WSE ONi.Y_~ ~; 17 t.~ i-k~' `y r ~ ~, ~~~~ ~; _.... .~ ~:-i .. DATE FI D '"' ,~ _r . ._ ~ . ~~ Correspondent's e-mail address: Under penaltles of perjury, I declare that I have examined this return, induding accompanying schedules and statemeMS, and to the hest 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 arty knowledge. ~° Paula A Soorano I~--.~°-~ 1175 M town Road Gardners PA 17324 iIG PREPARER OWN REPRESENTATNE DATE Bradley L. Griffis 1.1~ I~YI 200 N. Hanover Street, Carlisle, PA 17013 Side 1 1505610143 1505610143 J 1505610243 REV-1500 EX Decedent's Social Security Number oeceaencsName: Peter, Rolf 134 32 7790 RECAPITULATION 1. Real Estate (Schedule A) ....................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................. 2. 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. 38 , 354.95 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers & Miscellaneous I~nq Probate Property J Separate Billin Re uested S h l d G g q ............ ( c e ) L u e 7, 8. Total Gross Assets (total Lines 1-7) ..................................................................... 8. 38 , 354.95 9. Funeral Expenses & Administrative Costs (Schedule H) ....................................... 9. 2 , 572.80 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............................. 10. 11. Total Deductions (total Lines 9 & 10) ................................................................... 11. 2 , 572.80 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... 12. 35 , 7 82.15 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. 35 , 7 82.15 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15 0 0 0 (a)(1.2) X .00 . . 16. Amount of Line 14 taxable 0 0 0 16 0 0 0 . at lineal rate X .045 . . 17. Amount of Line 14 taxable 0 . 0 0 at sibling rate X .12 17. 0 . 0 0 18. Amount of Line 14 taxable 35 782.15 at collateral rate X .15 . 18. 5 , 3 67.32 19. Tax Due .................................................................................................................. 19. 5 , 367.32 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 150561243 1505610243 REV-1500 EX Page 3 File Number 21-09-0575 Decedent's Complete Address: DECEDENT'S NAME Peter, Rolf STREET ADDRESS 1175 Myerstown Road CITY Gardners STATE PA ZIP 17324 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 5,367.32 2. Credits/Payments A. Prior Payments B. Discount Total Credfts (A + B) (2) 3. Interest (3) 4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) 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. (5) rJ"367.32 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 trensfer 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 ............................................................................................................... x 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? .................................................................................................................... ^ ^x 3. Did decedent own an "intrust 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)]. 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)]. 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. REV-1161 EX+ (10.06) SCHEDULE H oa~~o~~~~~A ADM N STRAT VE C STS ESTATE OF FILE NUMBER Peter, Rolf 21-09-0575 __..~ _. ___ ........................r.....~......................... ITEM DESCRIPTION AMOUNT q, FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(sl Commission paid 2. Attomev's Fees Griffie ~ Associates 2,000.00 3. Fatuity Exemption: (If decedent's address is not the same as Gaimant's, attach explanation) Claimant Street Address City State Zio Relationshio of Claimant to Decedent 4. Probate Fees 572.80 See continuation schedule(s) attached 5. Accountant's Fees 6. Tax Retum Preparer's Fees 7. Other Administrative Costs TOTAL (Also enter on line 9, Recapitulation) I 2,572.80 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 Peter, Rolf 21-09-0575 ITEM NUMBER DESCRIPTION AMOUNT Probate Fees 1 Probate fees 15.00 2 Overnight Overseas Mail 82,80 3 Translation Expenses to Michael Poe 475.00 H-B4 572.80 Copyright (c) 2002 form software only The Lackner Group, Inc. Forth PA-1500 Schedule H (Rev. 6-98) REV-1613 EX+(11.08) CDMI~~~~EC, E~)IANIA I D SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Peter_ Rolf 91_f1911S7~ NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) I TAXABLE DISTRIBUTIONS (include outright spousal • dlstnbubons, and transfers under Sec. 9116 a 1.2 1 Paula Soprano None All 35,782.15 1175 Myerstown Road Gardners, PA 17324 Total 35,782.15 Enter dollar amounts for distributions shown above on lines 1 5 throw h 18 on Rev 150 0 cover sheet as a ro riate. NON-TAXABLE DISTRIBUTIONS: II• A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOT AL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-OS) Attachment to Schedule E r ~ a~ o 0 c ~ 00 N ~ ui o N 'Ry N N > ~ Q T > r ~ L Q. 0 ~~ •~ W ^ t ~ CV a ~ U ~ ~, o Ca p ~~~~ c m ~ z y_~~r Z M ~~~~ ~ ~ ~ Ci1~ ~~ O O ~ O O O O O O O O U ~ O '~t ~ N ~ N U Ch c ~ W M Rf = m U =rno ~ y N W C M Q f" ~ M 7 W ~ W ~ _ O Z _ r.+ C _Z N t4 ~ W a N U ~ ... ~ ~ y ~ o D c ~ W H ~ U Q Q J ~ .-- •- ~ '" ~ ~ N N a W N N O ~- fD ~" O Z a O O ao ai ° ~ cn w o N ~ ~~ .- .- p ,{~ N N M y ~ O I ~ O II . ~ ( O p 'r O O m f~ a .~ C~ R.I,~~I~ & .~LSSOC~.~I~~S Attorneys and Counselors at Law Bradley L. Griffie, Esquire HAnnah Herman-Snyder, Esquire Kelly L. Perez Legal Assistant Linda M. Markle Legal Assistant Reply to: Carlisle PA Department of Revenue Bureau of Individual Taxes P.O. Box 280601 Harrisburg, PA 17128-0601 RE: Estate of Rolf Peter PA File 21-09-0575 SSN: 134-32-7790 Dear Sir or Madam: December 8, 2011 200 North Hanover Street Carlisle, PA 17013 (717)243-5551 100 Lincoln Way East, Suite D C6ambersbnrg, PA 17201 (717)267-1350 (800)347-5552 Fax (717) 243-5063 As your records will reflect, T am the attorney for the above-referenced estate. Attached hereto is a Supplemental Return to update the Inheritance Tax Return that we previously filed in this matter on August 2, 2011. The delay in initially filing the Inheritance Tax Return, and the reason for the Supplemental Return all relate to funds that were finally received from an estate account held in Germany. In the weeks prior to Mr. Petel's death, we assisted him in executing the appropriate documentation-and securing appropriate notarization and apostille seals on the documentation to allow for .the sale of real estate in Germany that had been owned by his late parents. Our understanding was that the home was sold, and the proceeds would be distributed to him. Unfortunately, he died before distribution was made. When we notified the officials in Germany of his death, and requested that they make any distribution to Mr. Petel's estate rather than to his name directly, this created two years of turmoil for this estate. We retained the services of a German teacher from one of our local high schools to translate correspondence and documents back and forth between Germany and spent nearly $2,000.00 solely for his translation services, which were charged at an extremely reasonable rate. My client and I sent packages of documentation on these matters to Germany and ultimately, were corresponding with at least three (3) different offices that were somehow involved in the estate and inheritance tax matters in Germany, and with the attorney who was originally handling the sale of the real estate. In fact, my client made a trip to New York City to meet with the German Consulate at the United Nations in order to seek assistance and secured some help with the preparation of documents and the forwarding of documents to Germany. .~•. December 8, 2011 PA Department of Revenue Re: Estate of Rolf Peter Page 2 Throughout this matter we could not be assured to any degree what funds .might ultimately be received by the Executrix, who is the sole beneficiary in this estate. That, combined. with the ongoing change in the exchange rate of the Euro and the Dollar, delayed our ability to proceed. in filing the Return. Then, just as we felt this matter was nearly resolved earlier this summer, additional complications arose. At that point, we simply prepared our Inheritance Tax Return and filed it, as indicated on August 2, 2011, with the understanding that we simply had no idea when the matter in Germany would be resolved. Now the funds have been wired, and we know exactly what Ms. Soprano; the Executrix, -has received, allowing us to file this Supplemental Return. We are asking that there be no penalty or interest on this tax because of all of these problems. If you have additional questions or need . additional information, please advise me. very truly yours, Griffie BLG/lmm Enclosures cc: Paula Soprano, Executrix