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HomeMy WebLinkAbout03-07-121505610105 REV-1500 a (~-"'tom' ~ eon lv OFFICIAL USE ONLY PA Department of Revenue P sy sofa Coun Code Year File Number OfMPTNf Ni OF REVEXIIF PO BOX28nod6o dual Taxes INHERITANCE TAX RETURN ~ ~n ~7 Harrisburg, PA 17128-o6oi RESIDENT DECEDENT jd'(./ ' ~ ~ , t~~o7 7D ENTER DECEDENT INFORMATION BE Social Security Number 201 18-1551 Decedent's Last Name Date of Death MMDDYYYY 10/18/2011 Suffix "" " "" -~""""" .___" ` - ~ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW O 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Data of Death Prior to 12-13-82) O 4. Limked Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposk Boxes (Attach Copy of WIII) (Attach Copy of Trust.) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (Date of Death O 11. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT - TNIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number j Robin Holman Loy ~ (717) 582-2410 _ _. New Bloomfield Correspondent's e-mail address: 1't State __~, PA __.~ REGISTE LLS USEre1tLY - ~ i i~ ~ ~ C t !n - t p .. ~ ~Q " ~7 N Dl~ FILED '- 17068 Under penahies of perjury, I dedare that I have examined this return, inGuding accompanying schedules and statements, and to the Vest of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all info tan of which preparer has any knowledge. URE O/F ~~SON REIBLE FOR FILING RETURN 1 DATE ~~~ ~ =-~J-z,~,,, ~ Y' 0 1 I _ t .t .`~-ts ,1 M 03!05/2012 1608 New Bloomfield Rd., New Bloomfield, PA 17068 iIG~J~f~! 9f SPARER O'FHEq THAN REPRESENTATIVE PO Box 97, New Bloomfield, PA 17068 PLEA8E USE ORIOINi Side 1 1505610105 ZIP Code DATE 03/05/2012 1505610105 :~ '"1 '. rte? ~9 -r~s rn J ~~ -~ ~,~ ~ ~ ~~ ~~ ~ ~. J 1505610205 REV-1500 EX (FI) Decedarn~s Name: Beverly E. Beers RECAPITULATION Decedent's Social Security Number 201-16-1551 1. Real Estate (Schedule A) ............................................. 1. j 0.00 2. Stocks and Bonds (Schedule B) ....................................... 2 ' 0.00 ', 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. '', 0.00 4. Mortgages and Notes Receivable (Schedule D) ............... . ........... 4. 0.00 5. Cash, Bank Deposits and Miscellaneous Personal Prpperty (Schedule E)....... 5. ' 100,843.23 ' 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6. 0.00 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Pro - -- -°------ __._.__ .._._~__ .,. _-____._ (Schedule G) O Separate Billing Requested....... 7. 0.00 ', 8. Total Gross Assets (total Lines 1 through 7) ............................. 8. 100,843.23 9. Funeral Expenses and Administrative Costs (Schedule H) ................... 9. i 10,757.78 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule i) ............... 10. ', 3,831.03 11. Total Deductions (total Lines 9 and 10) ................................. 11. ' 14,588.81 12. Net Value of E:fate (Line 8 minus Line 11) .............................. 12 '', 86,254.42 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. ' 86,254.42 ' TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 __...___._---._ ..._ ___._.__.~___~ r-~_---.~..._._ _ ~~.._..--------._-..__._ `"~'~"" '-` ---{ °" ""'"""""' 16. Amount of Line 14 taxable . at lineal rate X .o ~ ` 86,254.42 i 1s. 3,881.45 ; ~ ______.~ ~`~"`~ " 17. ~ Amount of Line 14 taxable "`"~""""`" at sibling rate X .12 ' ~ 17. f 18. ~ Amount of Line 14 taxable ~~ ~~ j ~ ~' at collateral rate X .15 1 w _ ! 18. ~-__ 19. SAX DUE ...................... .............. ................ 19.~ 3,881.45 '' 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~ Side 2 L 1505610205 1505610205 J REV-1500 EX (FI) Pege 3 Decedent's Complete Address: Flle Number DECEDENTS NAME Beverly E. Beers STREET ADDRESS Country Meadows Retirement Community 4905 Trindle Road -..._ _.._- clrr Mechanicsburg STATE Zjp PA 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments _„___ 3,761.00 B. Discount 198.00 3. Interest (1) 3,881.45 Total Credits (A + B) (2) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (3) Fiii in oval 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. (5) 3,959.00 77.55 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedeni make a transfer and: Yes No a. retain the use or inceme of the property transfefred .......................................................................................... ^ b. retain the right to designate who shall use the property transferred or its income ...............................:. c. retain a reversionary interest ..........................................................:................................................................... ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer properly within one year of death without receiving adequate consideration? ......................: 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? .............. ^ 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)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 p2 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 iax return are still applicable even if 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)j. • The tax rate imposed on the net value of transfers to or for the use of the decedeni's lineal benefiaaries is 4.5 percent, except as noted in [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. REV•1508 EX+ (8-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT BEVERLY E. BEERS FILE NUMBER 2011-1270 Indude the proceeds of IiUgation and the date the proceeds were received by the estate. All property (olMlyowned with right of survivorohlp must to dl>cbsed on Seheduk F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ,_. _. 1. _,...... _ _... _. __ _. . .. . .. __._ _. _. ' Belco Community Credit Union -Checking Account ... .. ....r .,n raw:rvs.~, ..... 2,260.25 2.. Belco Community Credit Union -Savings Account 5.00 ' ... u. .... :.. ...:.... ... .....:...~a r.x.. ....... ... .. . :..:.. _.. .......... .... ,., i .n~.l.::. F,v" fb[. a'ilf In3A"2 r..` 3. =Belco Community Credit Union-Money Market Atx;ount ,;. 94,300.45 4. 'Metro Bank -Checking Account 2,095.13 .a• $I 5. `PSERS -Retirement benefit 550.99 ~. 6. 'sCountry Meadows -Refund 1,555 41 ._ ,..:.. ... ., _ _.~r _.... . .. _ ._ x. _ .... 7. `.IRS - 2011 Refund 76.00 f' t .n. .:v:. ... .> -,.. 4v ...:.:. a' ..v ue, ne.,< . rv r~„ i. !! J~~h .tl *~4~ler~..9 ~A IF* . a f4f,.°.Er ...9.. v 4 r rF, _: { ~ ..: r, x .... ~.. , . .. .. _. n ::...r .. .. . . ...... .. ...r.,. ~ .r ,.. ~ .. Y 1' Al .. i T b:l. f.fi~ _ 1 ... w ,.... ra ... .,::a. , ., ,.,.a . . ...:.....:. .. ..y.::.... r.,:. ..,..,:. .aa ..v,.r... ,.... ,... u;::-. . , .,,,..., i .r'~".Ca.'.Y- # .. 1 ..« ,,.,-......r ,, , ,...:,. .- A a ....... ..... .'., ..,.:: ..-..ar .. .a... ... ,".. _:.,., a. a:a ......: ,,..r,n , „ ... ter.... ....,.. , r r~.. .. .. .., ~. .:,.. t '+;~~ -ear ..`$''rn.k i fi•~ . .., . . r , .. .... ... .. ': rn:...r'+, , . e.......... .w.. .s.x.. ,.:.. .. ..........i. .. ...x..,.-: . ,,. ~,r. ....r .. :, ..+.. m,.~r v n ..... ........ .. '.e ....:.. .. .a:...:. .... ...... ,r ((~ ~...'~((~~ X~ yi t 14Py ~-. Ji !M. xk -"..4f~ 1 . ax ::w:+ ..:~r.ar... n a.u r,'a, n.n n.~...r irvrrr .aw.•~w,ut e.utrva>fw »-xw„ a.rw'a + , ,r °~ a. .a.:.r.a `'us .. s=.. :,.. _w.:,,.nn. .~.,,,. .. u:::: ~: ,.. s. ,,,,,,,., .zza. ,..~., k. .,r..,,,,.. n rz .., .,rz..,.:..u ...::,., , .-.... a. ,. ,.... ..~ s3 ~v$~, ui ~4. `ip r:. I~t,~ = b ,,~ ~ ~~~ ~ ~-., i ~.raw..r ~„ ,.r _.. ___ __ _.._ ~ ..s.:M ~ ,. , ,a: ~..,e ._.~,,. , TOTAL (Also enter on Ilne 5 Recapitulation) i ,~ .,.. _ _. a " . ~; 100,843 23 `' , J.Sw ~rl M..r V4F N,:? dV'1 (If more Space Is needed, Insert additlalal sheets of the same Sly) REV-1511 EX+ (10-09) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DKEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Beverly E. Beers 2011-1270 Decedent's debts must be reported on Schedule I. 5,000.00 . Z• Attorney Fees: =waerA , s ~•.. ~ .. 5,000.00 •~ x: ~ „~ , ~r ~ -. ~ :~ 3• Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) r Claimant Street Address _ City State ZIP Relationship of Claimant to Decedent 4• Probate Fees: Tv ...,;,~ __; . A • • 288.50 S• Accountant Fees: _,,, ~... 60 00 6• Tax Return Preparer Fees: ., . ,~ "" i z Cumberland Law Journal -Legal Notice ~."""" " . „ ~" ` , •". :. s. Carlisle Sentinel -Legal Notice _ .~.>, .,.., . _ , . , , .:, . n ~.., 263 88 " , e. Certified Maif _,, . . ... 20.40 t o.'' Family SettlementA reement -Filin f r, a ~:.. ~ g g ee _.. _. .. -_ --_ _. 20 00 a, . > > •' . ... . n,... •, ...... Filing Fees -Inheritance Tax and Inventory ~ °""' "' ~' 30 00 I TOTAL (Also enter on Line 9, Recapitulation) If more space is needed, use additional sheets of paper of the same size. 10,757.78 ' REV-1512 EX+ (12-08) ~pennsylvania SCHEDULE I DEPARTMENT Of REVENUE DEBTS OF DECEDENT, 1NNER[TANCE TAX RETURN MORTGAGE LIABILITIES St LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Beverly E. Beers 2011-1270 Rcport debts incurrod by the decedent prior to death that remained unpaid at tfie date of death, Including unreimbursed medical expenses. If more space is needed, Insert additional sheets of the same size REV-1513 EX+ (O1-10) Pennsylvania SCHEDULE J BENEFICIARIES INHERrfANCETAx RERIRN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Beverl E. Beers 2011-1270 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Ust Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec. 9116 (a) (1.2).) 1. ':James R. Massie, Jr., 325 Hummel St., Lemoyne, PA 17043 'Son 50% "' 2., ; `Jamie Massie, 40 Buttonwood Lane, Carlisle, PA 17015 Grandchild ~ ~ 10% ,, ' 3.'; :'David Massie, 23 Patton Road, Mechanicsburg, PA 17055 `Grandchild 10% ; 4. `Jereme Massie, 264 Maple Lane, Carlisle, PA 17015 Grandchild . ,. ,.r:~ ~,~ xr .: 10% 5.'; __ _ _ __ EStephanie Vera, 9731 Possum Hollow Rd., Shippensburg, PA 17257 'Grandchild ii. 10% , 6.' ~Davalin Parker, 1101 Lindham Ct., Apt 101, Mechanicsburg, PA 17055 ::Grandchild _sx.,,~..,... `. =` 10% ,. ~: ,. , ~ ~ t, .. .. ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 16 OF REV-1500 COVER SHEET, AS APPROPRIA M.,, ' TE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. - ,,,r~,, _ , - .; . B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: ,a, u ,i, ~l inn ..:l I __.. , Y ........ x.e `~: r. .y .; .. .. TOTAL OF PART II - ENTER TOTAL NON TAXABLE DISTRIBUTIONS ON LINE 13 Of REV-1500 COVER SHEET. $: If more space is needed, use additional sheets of paper of the same size. DECEDENT k'STAT~ INFC3RMATION 1. Name(s) In which the account was held: BEVERLY E BEERS (PRIMARY OWNER) 2 Account number: 885463 3 Balance as of-Date of Death: 10/1$/11 ~ $98,565.70 Balance Accrued Dividends YTD Dividends Opened Regular Savings: 51 __ $5_T 00 __, $0.00 $O.pO 4/26/2010 Woliday S2 Whatever Club S3 Checking: 54 $2,260.25 $0.00 $1.$4 4/26/2010 Money Markel S6 $94,300.45 $0.00 $926.67 4/26/2010 Certificates: Balance Accrued Dividends Certficate Number YTD Dividends N/A 4. Date the account was initiated: 5. Name(s) in which Safe Deposit Box was held: 6. Dateahe box was initially ranted: 7; Branch address al which the bvx is located: 8. Loan Information: A: Unsecured Loans: L14 Classic Visa Card N/A Balance Accrued Interest - Per'D,iem lnt N./A N/A: C. Mortgage Loans: NlA. $ $ $ ~ ' $ $ $ 9. Miscellaneous: ' 1.~~~ /~' ~,+r 3B0"I Saxton Street 888.937:0004 p , v (~. Harrisburg; PA 17111 mymefrabar'~k.cam December 23, 2011 Holman & Holman ~PO Box 97 New Bloomfield PA 17068 RE; Estate of: Beverly E. Beers lax Identiflcatioi NumbeC Z01-16-1551 Date of Death; October 18, 2011 To Whom It May Concern: - This letter is fn reference Co decedent account Information you requested forthe individual listed above. We-are-.able fo provide die following;. Account Type: Checldng -Rep Payee Account Number; 833135627 ' Date Opened: 10j12/20D9 Date Closed: 11/302011, Primary Owner: Beverly E. Beers Secoridary Owner: Joyce SWain Rep Payee Dale of Death Balance: $2095.3 Please feel free to contact me at (717) X47.2-6122 if I may be of further' assistanee. Sincerely, _ Diana,Reynolds Metro Bai1k Support Associate/Deposit Services ,,,yt~i~~Am!rf~~~r`% tiP Pu~c{c v~~~a~rt,e ,, . December Zt3; 2011 FIOLMAN & HOLMAN ROBIN. HQLMAN LOY E5CZt1IRE ~6EMAINST PO BOX' 97 NEW BLOOMFIELD PA 1706t3 Re: Beverly [3eers, , SSN: •###-##-1551 Dear Attorney Loyt Pursuant to your letter dated December 21, 2011, the. Department of Public Welfare (DPW)',: Estate I~ecvvery Program, has reviewed the information you provided regardlrig the above-referenced Individual T.t has been determined.that,l-his individual did not,ceceive any type. of assistance during the questioned period, Therefore, according to the informakion y.ou provtded, the Department's Estate Recovery Program will not seek any 'recovery from this estate. Lf your client applied for Medical Assistance and had an application and/or hearing pending at the time of death, please advise us and provide ally additional information that may affect a recovery by our Department. Sf you have any questions, please feel fhe;e to contact me. ~ ' Sincerely Vince A. Porter Recovery Section Manager (lii)771-6.604' >:, .. ... _~ .,...~..~.a..~._,...,....,,....., _....w._~,~.,.~...,..~..:....._,......~.._._...._.....w tiureao of Prv{~ram Inl:egrity. I Oivis{on of~Thh~d Party tia611ity I. Recovery Section PO [ioz 8=486 I rlarrlsbuig, PehnsylvSnla L7105-8x86 MAR-7-~ H12 @9:58 FROM:HOLMAN + HOLMAN 717-582-6178 T0: 24®7797 P.2~2 d H Holman & Holman ATTdRNEY AT U1W plenda Farncr Straebaugh Cumberland Ca. Rcgieter of VNi11s One Courthouse Square Room 10~ Carlisle, PA 17013 Re.; Fstata of Beverly E. seers File No. 2011-01270 lkar 11~L9. Strasbaugh: Rabin Holman Lay +a ~ wwn sa.n P. 0, Sox 07 N/w Bbata'Mla, PA 170x0 Allyn W. tlalman, Jr. 19QO~101G ~~ ~ ~~ ~ ~ ~fJ~~ ~~ y ;_:7~ ~„~ ~ ~ ~~ ~ N w ca ~~ 1 tiled ari inheritance tax return and inventory yesterday in the above estate. This morning I received a call from the administrator that there is another substantial deduction missic~ on tha return. Rather than filing an amended return, I would request that you hold the return and the check until we can file a return with the proper figures, which should be tither today or tomorrow. Sincerely, HOJ.MAN 6t HOLMAN~ Robin Holman Loy cvh ~~ -C2~urn 'fAK Fw{nwnF Ch2C~Y--ib ~'Z-~c'~ l'i1~ ~•-7 C~ raP C~ (1(.~J Q'-'h'-rn . W~t~A-~~- Larch 7, 2012 MFR-7-2912 ~J?:52 FROM:HOLMAN + HOLMFN 717-582-8178 T0: 2407797 P.1~2 H Holman ~ .Holman ATTpRNEV'S AT I:AW Robin Holman Loy 16 East Main 3tr~t P. D. Box 97 New Bloamtteld, t~A 17088 (71 ~ 5$2-2410 Fax: 582-$178 FAX TRANSMISSIOi~ SHEET SENDER'S FAX N[IMBER (717) 58~-8178 DA'1~: h 7.2012 T4: Wanda _ ~'AX NUMBER: 240-77„7 ,~ ,~ ~ ~ . PROIVl~ Caral T~egg TO'1~AL NUMBER Ol~ PAGES ,...Z, .1NC.LUDING THIS COVER SHEET ORIGINAL T4 BE MAILED ~j NOT MAII,ED ~ $P£C1AL INST'RUCTZONS; Beers Estate Request _ ,,,,, If you do not receive all the pages, please call as soar as possible at (7.17) 582-241U. T~ •INFORMATION C4NTARVED '!N THIS FAX MESSAGE .CS W'i'E1VDaD ONLY FOIL THB PERSONAL AND CONFIDENTIAL USE OF TEIE DE3It3NA'PBD RECTP~ITS NAMED AHUV~. THlS MESSAGE MAY HE AN ATTO~tNSY'-CI,~ENT CpMI-~iUI~ICATl4N, AND A$ SUCH !S P.RfV1.LEt3ED AND CONFIDENTIAL. IF TH$ ~REAI7BR OF 7`HCS MESSAGE 1S IV4T THE 1'NTIrNDBD RFC~TENT OR AN AQENT RBSPONSi13I,E FOR nE1.IVBRINa ;IT TO THB IId7`BNDED RECIPIENT, YOU AR6 NZ~R~Y NOTIFIRD THAT YOU HAVL RF.CF.IVBU ridlS D(]CUMI3NT IN E.RKOR, AND WHAT ANY •ItEV1BW, I)ISSBMINATION, DISTRIBU'T'ION OR COPYMG 4F THI$ MRSSACIE IS STRICTLY PROHIBITED. !F YOIJ XIAVE RECEIVEp THIS COMMUNlCATlON IN ERROR, PLEASE NOTIFY US IMMBDIATELY 8Y TELBPI{ONE AND RBTURN rHE ORTGAiAk. MIiSSAOB TO US BY MAIL,. THANK YOU. H H Holman 8~ Holman ATTORNEY AT LAW March 6, 2012 Robin Holman Loy 18 East Main Street P. O. Box 97 New Bloomfield, PA 17088 (717)582-2410 Fax 582-8178 Allan W. Holman, Jr. 1929-2010 ~2 ; Glenda Farner Strasbaugh ~~ ~ Cumberland County Register of Wills ~ ~ ~' One Courthouse Square ~ ~~~ ' .:, ~ ~ ~ cr ~ Room 102 - yo ~ ~ -b c~ ' Carlisle, PA 17013 ' ~ ~` - -*~ ~ ~ `~' ~ ~' Re: Estate of Beverly E. Beers ~ ~ File No. 2011-01270 Dear Ms. Strasbaugh: Enclosed are the inheritance tax return and inventory in duplicate, along with a check for $89.14 for additional inheritance tax due. I also enclose a check for $30.00 representing the filing fees for the inheritance tax return and the inventory. Sincerely, HOLMAN & HOLMAN ~~r Robin Holman Lay cvh Enclosures