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Home My WebLink About11-27-12 1505611185 _J REV-1500 EX (OT-11)(FI) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Yeer File Number Po sox zaosot INHERITANCE TAX RETURN 21 12 0315 Herdsburg, PA 17128-0801 RESIDENT DECEDENT ENTER DECEDEN7INFORMATION BELOW SOCial SBCUrity Number Dale of Death MMDDYYW Dale Of Birth MMDDYYYY 02282012 D7031919 Decedent's Last Name Suffix Decedent's First Name M I MANIGLIA DOROTHY M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M I Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS FILL IN APPROPRU\TE BOXES BELOW ^ 1. Original Return ^ 2. Supplemental Return ^ 3. Remaintler Return (Dale of Death ^ 4 Li it tl E t Prior to 12-13-82) ^ ^ . m e s ate 4a. Future Interest Compromise (date of 5. Federal Estate Tax Return Required ® 8. Decedent Died Testate death after 12-12-82) ^ 7 D d M (Attach Copy of Will) . ece ent aintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Trust.) ^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credit (Date of Death ^ 11. Election to Tax under Sec 9113(A) Between 12-31-91 and 1-1-95) (AttachQbhedule O) r CORRESPONDENT - THIS SECTION MU37 BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORM MOULD DIRE dT Name Daytime Tele umber ~-., ~ C7 2 n C tl MARK D• HIPP, ESQUIRE 717-2~-~C~'0 rV -ya vx mT Yvry REG ER flF7gLLa USE ONL O C ~ 3 ?i First Line of Address ~ ~~ ,- -~-' rt~ 3401 NORTH FRONT STREET m ~ ~ ~" "" c,.1 to a Secontl Line of Address I" `*1 PO BOX 5950 City or Post Office HARRISBURG Correspondent'se-mallatltlress: MDHIPPaMETTE•COM Slate ZIP Cotle PA 271100950 Under penalties of perjury, I declare that I have examined this return, inUUding accompanying schedules entl statements, end to the bast of my knowledge end belief, it is true, wrrect and complete. Declaration of preparer other then the personal representative is based on ell information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN RICHARD J • MANIGLIA ~~,-~-~ J ~ ~~2"' f}Y~ JDATE It (,`,f Z ADDRESS 1514 GREENLAWN ROAD PA L PA 19301 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ~ DAT a-[~ METTE, EVANS 8 WOODSIDE ~~ ADDRESS 3401 N• FRONT STREET, PO BOX 5950 HARRISBURG, PA 17110-0950 PLEASE USE ORIGINAL FORM ONLY Side 1 1505611185 eM48673.000 1505611185 1505611285 REV-1500 EX (FI) Decedent's Social Secudry Number Decedents Name: MANIGLIA DOR OTHY M RECAPITULATION 1. Real Estate (Schedule A) .............. 1 D , D D 2. Stocks and Bonds (Schedule B) .................. y. 2 , 6 7 5 , 561 • 4 8 3. Closely Heltl Corporation, Partnership or Sole-Proprietorship (Schedule C) , 3. D , D D 4. Mortgages and Notes Receivable (Schedule D) 4 D • D D 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E) 5. 312 , 7 6 0.9 0 6. Jointly Ownetl Property (Schedule F) ~ Separate Billing Requested 6. D • D D 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (schedule G) ~ Separate Billing Requested .. 7. 202,792.33 8. Total Gross Assets (total Lines 1 through 7) s 3 , 191 ,114 •71 9. Funeral Expenses and Administrative Costs (Schedule H)....... 9. 3 4 , 8 5 4 •6 0 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) 10. 1 , 4 21 , D D 11. Total Deductions (total Lines 9 and 10), 11 36 , 275.60 12. Net Value of Estate (Line 8 minus Line 11) .. 12 3 ,15 4 , 8 3 9.11 13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been matle (Schedule J) , , 1 g. D • D D 14. Net Value subject to Tax (Line l2 minus Line l3) , 14. 3,154,839.11 TAX CALCULATION • SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable al the spousal tax rate, or transfers under Sec. 9116 18. Amount of Line 14 xaDle ~ at linealratex.o 4 3,154,839.11 1s. 141,967.76 17. Amount of Line 14 taxable at sibling rateX.12 D•DD 17. D•DD 18. Amount of Line 14 taxable at collateral rate X .15 D• D D 18. D• D D 19. TAX DUE ..... ............... 19. 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 1505611285 Side 2 OM4649 3.000 1505611285 141,967.76 REV-7500 EX (FI) Page 3 File Number UBCBOeDT'8 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 141967.76 2. Credits/Payments A. Prior Payments 12 7 , ~ ~ ~ • 0 [] e. Discount 6 ~ 684 .21 Total Credits(A+g) (2) 133,684.21 3. Interest (3) ^ . ~ ~ 4. If Line 2 is greater than line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Ltne 20 to request a refund. (q) 0 . ~ Q 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 8 2 8 3 - S 5 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS i. Did decedent make a transfer and: Yes No 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 ................................... ^ d. receive the promise for life of either payments, benefits or care? .................. ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer property 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 designation7 ................................. ® ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND F0..E IT AS PART OF THE RETURN. Far dates of tleath 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 172 P.S. §9116 (a) (1.1) (i)]. For dates of tleath 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 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 atloptive parent or a stepparent of the chiltl is 0 percent [72 P.S. §9116(x)(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(x)(1)[. • The tax rate imposed on the net value of transfers to or far the use of the decedent's siblings is 12 percent [72 P.S. §9116(x)(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. OM68]t 2.000 REV-0503 E%. (F%) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS D~thv M Manialia 2T 12 0315 All property Jointly-ownstl with right of survivorship must be disclosed on Schedule F. ITEM VALUE A7 DATE NUMBER DESCRIPTION OF DEATH 1. The following assets were held in Merrill Lynch investment Account #872-10718 (see attached valuation): 50,000 Par Denton Tex Indpt Sch Dtd503/01/2009; 5.25$r Mat:08/15/2020 CIISIP: 2490014W5 62,059.00 Interest accrued to 2/28/2012 94.79 2 50,000 Par Ohio St Wtr Dev Auth Rev Dtd:04/02/2009] 5.00$] Mats06/01/2012 CIISIP: 677659ZF4 50,601.50 Interest accrued to 2/28/2012 604.17 3 50,000 Par Oregon St Dept Administrative Dtd:04/02/2009: 5.00$r Mat:04/01/2018 CIISIP: 68607VII89 61,010.50 Interest accrued to 2/28/2012 1,020.83 4 50,000 Par California 3t Dtd:04/01/2009; 5.00$; Mats04/01/2014 CIISIP: 13063A3Z5 54,531.00 Interest accrued to 2/28/2012 1,020.83 5 50,000 Par Downington PA Area Sch Diat Dtd:04/30/20091 4.50$; Mat:ll/01/2019 CIISIP: 261097IIH0 60,491.00 Interest accrued to 2/28/2012 731.25 6 50,000 Par Lower Merion Twp PA Dtd:05/14/2009; 4.00$; Mat:7/15/2015 CIISIP: 548253538 54,040.00 Interest accrued to 2/28/2012 238.89 Total from continuation schedules 2,329,117.72 TOTAL (Also enter on line 2, Recapitulation) $ 2 675 561 48 3wasas I.ooo (If more space is needed, insert additional sheets of the same size) Batate of: Dorothy N. Naniglia Schedule B (Page 2) Item No. Description 7 50,000 Par Pennsylvania St IIniv Dtd:05/06/2009; 4.OOVst Nat:03/01/2017 CIISIP: 709235329 Interest accrued to 2/28/2012 8 50,000 Par Souderton PA Area Sch Diat Dtd:06/01/20091 4.00$] Natsll/01/2016 CIISIP: 836030NP8 Interest accrued to 2/28/2012 9 25,000 Par Penn Intergov Coop Spl Dtd:06/15/2009; 5.009s; Nat:06/15/2013 CIISIP: 708840HN6 Interest accrued to 2/28/2012 10 25,000 Par IIniv Pittsburgh Ctmvlth Hgh Dtd:07/19/2000] 5.25$1 Nat:09/15/2029 CIISIP: 91335VJC1 Interest accrued to 2/28/2012 it 40,000 Par Penn 3t Higher Bdl Fac Dtds09/01/20091 4.OO~t Nat:06/15/2018 CIISIP: 70917RXT7 Interest accrued to 2/28/2012 12 25,000 Par Penn St Turnpk Commn Dtd:04/28/2011; S.OO~t ffiat:12/01/2020 CIISIP: 709223D81 Interest accrued to 2/28/2012 13 50,000 Par Brie Cnty NY Fiscal Stability Dtd:05/18/2010t 4.00$; Mat:05/15/2017 CIISIP: 29508RAV8 Interest accrued to 2/28/2012 14 25,000 Par Pennsylvania St Dtd:06/10/2003; 5.007st ffiat:07/01/2013 CIISIP: 709141D28 Interest accrued to 2/28/2012 21 12 0315 Value at Date of Death 56,771.00 983.33 57,038.50 650.00 26,493.75 253.47 29,246.25 594.27 46,080.40 324.44 30,497.00 302.08 57,040.00 s72.az 26,586.75 197.92 Total (Carry forward to main schedule) 333,631.38 8atate of: Dorothy M. Naniglia 21 12 0315 Schedule 8 (Page 3) Item Value at Date No. Description of Death The following assets were held in Nerrill Lyach Investment Account #872-10956 (see attached valuation): 15 2,109.318 Shares Thornburg International Global Value Fund C1 I CIISIP: 885215566 58,196.08 2,109.318 shares at $27.59 per share 16 2,144.676 Shares Harris Associates Oakmark Equity & Income Fund CIISIP: 413838400 62,474.41 2,144.676 shares at $29.13 per share 17 1,481.716 Shares Neuberger Berman Geneaie Inatl Fund CIISIPe 641233200 73,315.31 1,481.716 shares at $49.48 per share 18 5,825.688 3harea Financial Inva Tr JFR Aat Comm I Fund CIISIP: 317609667 69,850.00 5,825.688 aharea at $11.99 per share 19 1,767.325 Shares Wells Fargo Adv Growth C1 Adm Fund CIISIP: 949915698 73,025.87 1,767.325 shares at $41.32 per share 20 3,944.099 3harea Oppenheimer Rising Divda C1 Y Fund CIISIP: 68380H406 69,218.94 3,944.099 aharea at $17.55 per share 21 6,826.711 3harea Yacktman Focused Fund CIISIP: 984281204 134,417.94 6,826.711 shares at $19.69 per share 22 13,675.364 Shares American Century Equity Income C1 Inv Fund CVSIP: 025076100 103,659.26 13,675.364 aharea at $7.58 per share Total (Carry forward to main schedule) 644,157.81 Estate of: Dorothy N. Naniglia 21 12 0315 Schedule B (Page 4) Item Value at Date No. Description of Death The following easets were held in Nerrill Lynch Investment Account #872-96245 (see attached valuation): 23 25,000 Par General 8lectric Capital Internotes Dtds06/05/2004; 5.75$; Nat:08/15/2029 CIISIPs 36966RRL2 24,693.68 Interest accrued to 2/28/2012 51.91 24 50,000 Par Pennsylvania 3t IIniv Dtd:01/15/20056 3.75$; Nat:09/01/2016 CIISIP: 709235PP4 54,533.50 Interest accrued to 2/28/2012 921.88 25 50,000 Par Seneca Vy PA SCh Dist Dtde05/15/2003; 3.80$6 Nats07/01/2015 CIISIP: 817207JR5 51,892.50 Interest accrued to 2/28/2012 300.83 26 50,000 Par Sig Spring PA Sch Diet Dtd:06/O1/2003r 4.00$6 Nat:04/O1/2017 CIISIP: 089543CG5 51,231.00 Interest accrued to 2/28/2012 816.67 27 50,000 Par Harrisburg PA Pkg Auth Rev Dtd:09/01/2001; 5.00$; Nat:09/01/2017 CIISIP: 414758GN6 49,645.00 Interest accrued to 2/28/2012 1,229.17 28 50,000 Par State Pub Sch 81dg Auth PA Dtds07/15/2004; 4.35$6 Nat:02/01/2017 CIISIP: 857322XV8 52,937.00 Interest accrued to 2/28/2012 163.13 29 100,000 Par Commoawealth Fing Auth PA Dtd:04/19/2006; 4.50$; Nat:06/01/2023 CIISIP: 20281PAX0 108,682.00 Interest accrued to 2/28/2012 1,087.50 Total (Carry forward to main schedule) 398,185.77 8atate of: Dorothy M. Maniglia Schedule B (Page 5) Item No. Description 30 100,000 Par Adams Cnty PA Indl De Auth Dtd:11/13/2008; 5.259:1 Mat:08/15/2016 CIISIP: 006116AM9 Interest accrued to 2/28/2012 31 100,000 Par Northampton Cnty PA Gen Purp A Dta:12/19/2001: s.lzs9,1 n~at:lo/ol/2oz1 CIISIP: 663507AA9 Interest accrued to 2/28/2012 32 25,000 Par Harrlaburg PA Auth Wtr Rev Dtds05/15/20011 5.009st Nat:07/15/2015 CIISIP: 41473NFV0 Interest accrued to 2/28/2012 33 50,000 Par Pittsburgh PA Sch Diet Dtde09/01/20021 4.009:: Mat:09/01/2014 CIISIP: 725276263 Interest accrued to 2/28/2012 34 50,000 Par Pittsburgh PA Sch Diat Dtd:09/01/20021 4.409;; Nats09/01/2017 CIISIP: 725276284 Interest accrued to 2/28/2012 35 50,000 Par Lycoming Cnty PA Auth College Dtd:05/01/20021 4.40$1 Mats05/01/2012 CIISIP: 550802EV0 Interest accrued to 2/28/2012 36 50,000 Par Trinity Area Sch Diat PA Dtds04/01/20031 4.10$1 Matsll/01/2017 CIISIP: 896417&TS Interest accrued to 2/28/2012 37 50,000 Par Pennaylvaaia 3t Fin Auth Rev Dtds05/15/2005r 4.959:1 Nat:10/01/2014 CIISIP: 70915CGH7 Interest accrued to 2/28/2012 21 12 0315 Value at Date of Death 104,630.00 189.58 102,624.00 2,092.71 as,Ols.2s 149.31 50,707.00 983.33 51,050.50 1,081.67 50,216.00 715.00 52,001.50 666.25 54,177.50 1,010.63 Total (Carry forward to main schedule) 497,310.23 REV~15Da EX+ (1110) pennsylvania SCHEDULE E DEPARIMENi OF REVENUE CASH, BANK DEPOSITS, & MISC. RESIDENT DDECEDENTTURN PERSONAL PROPERTY ESTATE OF: FILE NUMBER: _ Dorothy M. Manialia 21 12 0315 Include the proceeds of Iltlgahon end the date the preceeds were received by the estate. All ro art ointl owned with ri ht of survivorshi must be tlisclosed on Schedule F, ITEM NUMBER VALUE AT DATE DESCRIPTION OF DEATH 7. Merrill Lynch Money Market Account #872-45164 28,606.69 See attached valuation Interest accrued to 2/28/2012 0.16 2 Merrill Lynch Money Market Account #872-10718 21,785.80 3 Merrill Lynch Money Market Account #872-10956 8,616.90 Interest accrued to 2/28/2012 0.68 4 Merrill Lynch Money Market Account #872-96245 188,614.48 5 Merrill Lynch - refund, uaearned investatent management fees 845.27 6 Accrued unitruat amount payable to decedent as a beneficiary of the Rosario J. Maniglia Charitable Remainder IInitruat (CRIIT) 64,290.92 TOTAL Also enter on Iine 5, Reca itulation S 312, 760.90 ow4snD i.oaD If more apace is needed, use addXional sheets of paper ofthe same s¢e. Estate of= Dorothy M. Maniglia Schedule E (Page 2) Item No. Description The CRIIT was established under an Agreement of Trust dated April 3, 1996, by Rosario J. Maniglia, Grantor, and Dorothy M. Maniglia and Rosario J. Maniglia as Trustees, which Agreement waa amended by Amendment to Agreement of Trust dated July 27, 2004 (copies attached). Rosario J. Maniglia died on May 3, 2010, at which time the CRIIT was to be funded with $500,000 from an IRA account of the Grantor. The establishment and funding of the CRIIT was delayed because of the need to seek the approval of the Cumberland County Orphans' Court for the appointment of Richard J. Maniglia sa the Successor Trustee of the CRIIT due to the inability of Dorothy M. Maniglia to nerve as the Trustee. The amount reported herein is the accrued but unpaid benefit which was owed to Dorothy M. Maniglia at the time of her death. This benefit was later paid by the CRIIT to her Estate. 21 12 0315 Value at Date of Death Total (Carry forward to main schedule) 0.00 REV-1510 EX + (OB-09) pennsylvania OEPARTMEN70F REVENUE SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY Dorothy M. Maniglia 21 12 0315 This schedule must be completed antl tiled if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBE f)ESCRIPTION OF PROPERTY MiLI1LET1E µJ.1EC£TIETRNISFFAEE. TIEIfl flELATI0N5HPTO CfCEOEMAI-p TE04TEC£TWNFFA. pTTOCXpLCpy OF T1E 0EE0 FOF FEpL ESTATE. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST EXCLUSION IF APPl1GBLE TAXABLE VALUE t~ Tranaa]SleriCB Annni ty COntraCt #M930289652j beneficiary is Richard J. Maniglia 202,792.33 100.0000 0.00 202,792.33 See attached correspondence TOTAL (Also enter on line 7, Recapitulagon) $ I _ _ _ _ If more space is neetletl, usa etltlhbnal sheets of paper of the same size. 9WgeAF ].000 REVA511 EXt (id09) Pennsylvania SCHEDULE H DFPARTMFNTDF REVENUE FUNERAL EXPENSES AND NJNERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF Dorothv N Naniolia FILE NUMBER 2i ~~ n» Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t, Nona B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address City State ZIP Year(s) Commission Paid: 2. Attorney Fees: 3. Family Exemption: (If decedent's address is nol the same as claimant's, attach explanation.) Claimant Street Address City State 21P Relationship of Claimant to Decedent 4. Probate Fees: 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. 1 Cumberland Law Journal Legal advertisement 2 The Patriot News Legal advertisement Total from continuation schedules . 9W46AG 2.000 TO7AL (Also enter on Line 9 Recapit If more space is neetled, use additional sheets of paper of the same size. 32,000.00 1,753.50 750.00 75.00 151.10 125.00 REV-1512 E%~ (12.09) Pennsylvania OEPPRTMENr OF REVENUE INHERITANCE TAX RETURN SCHEDULEI DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS OF FILE NUMBER Dorothy M. Maniglia 21 12 0315 Report tlebts Incurred by the decedent prior to death that remained unpaid at the date of death, including unralmbursed medical expenses. 9W48AH ].000 If more space is needed, Insert addhional sheets of the same size.