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Home My WebLink About12-09-11FROEHLICH & ASSOCIATES, P.A. Attorneys and Counselors at Law Stone Mill Office Park 724 Yorklyn Road, Suite 350 Hockessln DE 19707 Mark H. Froehlich Michael J. Sangem no ** • Admitted in DE and P "" Admitted in NJ and P only PHONE: (302) 235-1222 FAX: (302) 235-1212 Wednesday, November 30, 2011 Glenda Farner trasbaugh Register of Wi is & Clerk of Orphans' Ct 1 Courthouse quare Room 102 Carlisle, PA 17013 RE: Estate of atalie Froehlich File Number: 010-00983 n ~ _~_ :~~ r -r, -~' ~~ , . . i_ ~rn ._ -z, ~ : ~ ~.,~ ,_.1 --. -, r. ._... -~,_ c. ° '-' Dear Sir/Mada#n: Enclos d herewith, please find two (2) original copies of the supplemental inheritance tax return for the a ove referenced estate. Please file the originals. Also, e closed herewith, please find a copy of this letter. Kindly time stamp the copy and return it in the nclosed self addressed envelope. Should you have any additional questions, please do not hesitate to contact me directly. Sincerely 4~J ~,t.. ~ 9 Michael J. S~n~fnino, Esquire MJS/ Enc. FROEHLICH & ASSOCIATES, P.A. Attorneys and Counselors at Law Stone Mill Office Park 724 Yorklyn Road, Suite 350 Hockessin DE 19707 Mark H. Froehlich Michael J. Ssngemi o ** + Admitted in DE and P "" Admitted in NJ and P only Monday, Dece ber O5, 2011 Glenda Farner trasbaugh Register of Wil s & Clerk of Orphans' Court 1 Courthouse S uare Room 102 Carlisle, PA 17 13 PHONE: (302) 235-1222 FAX: (302) 235-1212 {~ ' .:; -, ~, -=n Tl ~-A-= ~? ., ~- ~~r ` ;~ ~ ~~ f Cry ~ t ~ _ _.: RF,: Estate of atalie Froehlich Fide Nunber: 2 1 D-00983 Dear Sir/Mada~n: Enclos d herewith, please find a check in the total amount of Fifteen Dollars and 00/100 ($15.00) repre enting the filing fee for the supplemental inheritance tax return for the above referenced esta e. Should you have any questions, please do not hesitate to contact me at (302) 235-1222. Sincerer ,: Michael J. San emino, Esquire M:JS/ Enc. !~ 1505610140 -' R V-1500 EX (01-10) PA De artment of Revenue Ccunty Cade Year File Number Burea of Individual Taxes INHERITANCE TAX RETURN Po B Harris x 2BOSO1 2 0 1 0 0 0 9 8 3 ur PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT IN ORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 7 7 2 4 9.0 5 9 0 7 2 3 2 0 1 0 0 5 2 7 1 9 2 1 Decedent's Last Name Suffix Decedent's First Name MI F R O E H L I C H N A T A L I E S (If Applicable) Enter S rviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Securi Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Retur Q 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy f Will) (Attach Copy of Trust) 9. Litigation Proc eds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - T IS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD 8E DIRECTED T0: Name Daytime Telephone Number M I C H A L J S A N G E M I N O REGISTER LLS USE OP1L1' ~ ~ .- ~ First line of address ' .~ ~ :~ s ..t ~-^> r--- 7 2 4 Y R K L Y N R O A D ~ ;i>~ ~ Second line of address - "7 ~ t _ S T E _ 5 0 ~~ ~ ~-° f ` ' D FILED : • ~ City or Post Office State ZIP Code ~,~_, ~' H O C K E S I N D E 1 9 7 0 7 ~~~ Correspondent's a-m ii address: MSANGEMINOCa~YAHOO.COM .Under penaMies 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 d comp) e. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATU E E jV RESP IBLE FOR FILING RETURN TE ADDRESS 724 YORKLYN AD HOCKESSIN DE 197D7 SIGNA,T OF PREP R OTHER THAN REPRESENTATIVE ATE ,~~~~ ~~ 3r~ // RESS 724 YORKLYN ROAD HOCKESSIN DE 197D7 PLEASE USE ORIGINAL FORM ONLY '~ Side 1 15D 610140 15D5610140 J :~~~ 7 ,- ~~ REV-150 EX Name: I~IATALI 1505610240 • FROEHLIC Decedent's Social Security Number 1 7 7 2 4 9 0 5 9 RECAPITULATION 1. Real Estate (Sche ule A) ........................................... 1 2 2 4 8 1 8 . 0 4 2. Stocks and Bonds Schedule B) ...................................... . 3. Closely Held Corp ration, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages and No es Receivable (Schedule D) .......................... 4. 5. Cash, Bank Depos is and Miscellaneous Personal Property (Schedule E)....... 5. • 6. Jointly Owned Pro erty (Schedule F) ^ Separate Billing Requested ....... 6. • 7. Inter-Vivos Transf rs & Miscellaneous N n-Probate Property uested Re Billin t ~ S 7 (Schedule G) ....... q epara g e . 8. Total Gross Ass s (total Lines 1 through 7) ........................... 6. 2 4 8 1 8 . 0 4 9. Funeral Expenses and Administrative Costs (Schedule H) .................. 9• 10. Debts of Deceden ,Mortgage Liabilities, and Liens (Schedule I) ............. 10. 11. Total Deduction (total Lines 9 and 10) ..:............................ 11. 12. Net Value of Est to (Line 8 minus Line 11) ............................ 12• 2 4 8 1 8 . 0 4 13. Charitable and G ernmental Bequests/Sec 9113 Trusts for which an election to tax as not been made (Schedule J) ...................... 13• 14. Net Value SubJe t to Tax (Line i 2 minus Line 13) ...................... 14. 2 4 8 1 B . 0 4 TAX CALCULATION - EE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount o} Line 14 taxable at the spousal tax rate, or transfers under S c. 9116 16. Amount of Line 1 taxable 0 2 4 8 1 8 4 1 at lineal rate X .0 5 . s, 17. Amount of Line 1 taxable 0 0 0 17 at sibling rate X. 2 . 18. Amount of Line 1 taxable 0 0 0 at collateral rate .15 . 18. 19. TAX DUE ....~ ............... ........................... ....... 19. 20. FILL IN THE L IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Slde 2 150510240 0. 0 0 1 1 1 6. 8 1 0. 0 0 o. 0 0 1 1 1 6. 8 1 1505610240 J REV-1500 EX Page :! File Number 20 10 00983 YGVGY~i~ ~~ .~ vv...er.v.v _~.. ---- DECEDENTS NAME: NATALIE S. FROEHLICH STREET ADDRESS 210 Bi S ring Road CITY STATE ZIP Newville ~ PA 17241 Tax Payments and 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 4. If Line 2 is greater than Line 1 + ine 3, enter the difference. This is the OVERPAYMENT. Fill in oval on P ge 2, Line 20 to request a refund. 5. If Line 1 +Line 3 is greater than line 2, enter the difference. This is theTAX DUE. (1) 1,116.81 0.00 68.68 (4) 0.00 (5) 1,185.49 Make check payable to: REGISTER OF WILLS, AGENT PLEASE ANSWEK THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent ake a transfer and: Yes No a. retain the u e or income of the property transferred : ...................................................................... ^ 0 b. retain the ri ht to designate who shall use the property transferred or its income : ............................... ^ c. retain a rev rsionary interest; or ................................................................................................ ^ 0 d. receive the romise for life of either payments, benefits or care? ....................................................... ^ 2. If death occurr d after December 12,1982, did decedent transfer property within one year of death without receiei g adequate consideration? ........................................................................................ ^ 3. Did decedent wn an'in trust for' orpayable-upon-death bank account or security at his or her death? ......... ^ 4. Did decedent an individual retirement account, annuity or other non-probate property, which contains a ben ficiary designation? .................................................................................................. ^ IF THE ANSWER TO ANY OF'~HE 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)J. 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 tatute 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 applicabl even if the surviving spouse is the only beneficiary. For dates of death on or after Jul 1, 2000: • The tax rate imposed on then t 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 stepparen of the child is 0 percent p2 P.S. §9116(a)(1.2)]. • The tax rate imposed on then t 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 n t 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 o has at least one parent in common with the decedent, whether by blood or adoption. Total Credits (A + B) (2) (3) REV-1503 EX+ (6-98) COMMONW E:ALTH OF PENNSV INHERI"fANCE TAX RETUI RESIDENT DECEDENT SCHEDULE B STOCKS 8~ BONDS ESTATE OF FILE NUMBER NATALIE S. FROEHLICH 20 10 00983 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM I VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 936 shares of PPL Corp. Com (PPL) 24,818.04 Date of death value: $26.515 TOTAL (Also enter on line 2, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (Ot-10) pennsylvania DEPARTMENT OF REVENUfi INHEFJTANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF: NATALIE S. FROEHLICH NUMBER NAME AND A I TAXABLE DISTRIBUTI 1. Mary E. Froehlich 2225 Diamond St Wilmington DE 1 2. Christine F. Mere 13 Oak Court Morgantown WV ~ ENTER DOLLAR II, NON-TAXABLE I A. SPOUSAL DI; 1. iS OF PERSON(S) RECEIVING PROPERTY [Indude outright spousal distributions and transfers under Sec. 9116 (a) (1.2).[ FILE NUMBE 20 10 0 RELATIONSHIP TO DECED Do Not List Trustee(s) Lineal Lineal AUNT OR SHARE OF ESTATE 12,409.02 12,409.02 FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. DNS: IS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: B. CHARITABLE AN~ GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART ~ -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. I S If more space is needed, use addltlonal sheets of paper of the same size. i ~J ., «i s.o '"' a ~ ~ M d. ~j Q V3 T- .~ _. ~ ~ E9L7~00000 # a ~; N i !~ i' A~ ~~ ~IP~.t~>'~Rl.~"~~~1 h,;.l ,~,A d U 0., ~ ~ W ~ ~ ..~ .~ O ~ ~ ~~~ ~ ~ `s' ~ ~ ~ , ' ~ N ° _ d ° ~Q U ~ ~ ~ °'U o ~ ~a ,=, r.., U cd .. ~ O x ~~ x ~`~~ w o ~ o w °. 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