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Home My WebLink About12-26-12 (2) REV-1500 EX (02-11) 1505610143 OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO BOX.280601 INHERITANCE TAX RETURN 21 12 ~q Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 184 12 2718 09 29 2012 06 06 1920 Decedent's Last Name Suffix Decedent's First Name MI SNOW WALTER W (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW Fx-l 1. Original Return F-1 2. Supplemental Return El 3. Remainder Return (Date of Death Prior to 12-13-82) D 4. Limited Estate 4a. Future Interest Compromise 5. Federal Estate Tax Return Required (date of death after 12-12-82) 6 Decedent Died Testate (Attach Co Copy of Trust a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) PY ) 9. Litigation Proceeds Received 10. beoou an Poe %i r ditl(Datte of Death 11. Election to tax under Sec. 9113(A) -1 -95) D (Attach Schedule O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number EDWARD P SEEBER 71? 533 3'2;130 ::0 rrnn p M c REC MT?,k 05 WIUSEpI Y First Line of Address D- (0 xs SUITE C400 1 Second Line of Address • Y B t't 555 GETTYSBURG PIKE'S City or Post Office State ZIP Code DATE FILE MECHANICSBURG PA 17055 Correspondent's e-mail address: eps@jsdc.com Under penalties 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 and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATUR OF PERSON RESPONSIBLE FOR FILING RETURN DATE I Sherry M. Morris - / G - / - ADDRESS 61 7712 Av dale Terrace LHarrisbur EPA 17112 SIGNATURE PREPTHER THAN REPRESENTATIVE DATE Edward P Seeber j ADD uite C-400LMechanicsburgLPA 17055 Side 1 1505610143 1505610143 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: SnOW, Walter W. 184 12 2718 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. 495.19 6. Jointly Owned Property (Schedule F) ❑ Separate Billing Requested............ 6. 3, 657 . 49 7. Inter-Vivos Transfers & Miscellaneous N Probate Property (Schedule G) u Separate Billing Requested............ 7. 6,799.00 8. Total Gross Assets (total Lines 1 through 7) 8. 10, 951 . 68 9. Funeral Expenses and Administrative Costs (Schedule H)... 9. 8, 912 . 00 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule 1) 10. 350. 85 11. Total Deductions (total Lines 9 and 10) 11. 9 , 2 62 . 85 12. Net Value of Estate (Line 8 minus Line 11) 12. 1,688. 83 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. 1,688.83 TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X.00 15. 0.00 16. Amount of Line 14 taxable at lineal rate X .045 1,688.83 16. 76.00 17. Amount of Line 14 taxable at sibling rate X .12 0.00 17. 0.00 18. Amount of Line 14 taxable at collateral rate X .15 0.00 18. 0.00 19. TAX DUE 19. 76.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑ Side 2 1505610243 1505610243 REV-1500 EX Page 3 File Number 21-12 Decedent's Complete Address: DECEDENT'S NAME Snow, Walter W. STREET ADDRESS 240 South 15th Street CITY STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 76.00 2. Credits/Payments A. Prior Payments 72.20 B. Discount 3.80 Total Credits (A +13) (2) 76.00 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 21LIne 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) 0.00 Make Check Payable to: REGISTER OF WILLSLAGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer 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? ❑ x 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ❑ lxl 3. Did decedent own an "in trust 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? 0 ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YESr 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 172 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) (11)]. . 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 (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-1508 EX+(11-10) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Snow, Walter W. 21-12 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 SERS - pro-rated retirement due 495.19 TOTAL (Also enter on Line 5, Recapitulation) 495.19 (If more space is needed, additional pages of the same size) Copyright (c) 2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 11-10) Rev-1509 EX+(01-10) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Snow, Walter W. 21-12 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Sherry Morris 7712 Avondale Terrace Stepchild Harrisburg, PA 17112 B. C. JOINTLY OWNED PROPERTY: ROPERTY LETTER DATE INCLUDE NAME ODENANCI L INSTITUTION OF N AND BANK ACCOUNT % OF DATE OF DEATH VALUE OF DEATH DECD'S DECEDENT'S INTEREST ITEM FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR VALUE DATE OF OF ASSE NUMBER TENANT JOINT JOINTLY-HELD REAL ESTATE. INTEREST 1 A 08/28/1979 M&T Bank Checking Account No. 80338879 - 7,314.95 50.000% 3,657.48 per bank statement ending 10/24/12 and letter confirming joint ownership (NOTE: Bank letter indicates incorrect date of death balance) 2 A 08/28/1979 M&T Bank Checking Account No. 80338879, 0.02 50.000% 0.01 accrued interest - per bank statement ending 10/24/12 and letter confirming joint ownership TOTAL (Also enter on Line 6, Recapitulation) 3,657.49 (If more space is needed, additional pages of the same size) Copyright (c) 2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 01-10) Rev-1510 EX+ (05-09) SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Snow, Walter W. 21-12 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER TINCLUDE NAME OF HE DATE OF TRANSFER. TRANSFEREE ATTACH A COPY OF THE DEED FOR REAL VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 Myers-Harner Funeral Home, Inc. - prepaid funeral 6,799.00 100.000% 0.00 6,799.00 account TOTAL (Also enter on Line 7, Recapitulation) 6,799.00 (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 08-09) REV-1151 EX+(10-09) SCHEDULE H COMMONWRR~E~ALTH OF PENNSYLVANIA FUNERAL EXPENSES AND IN RESIDENTEDECEDENT R" ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER SnowINValter W. 21-12 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 71897.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(s) Commission Paid 2. Attornev's Fees James []Smithmietterick & ConnellyELLP 1100.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zia Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 15.00 See continuation schedule(s) attached TOTAL (Also enter on line 9:Recapitulation) 8112.00 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-09) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Snow, Walter W. 21-12 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Miscellaneous Funeral Expenses - shirt; pastor lunch; funeral lunch 225.00 2 Myers-Harner Funeral Home, Inc. - funeral services 7,672.00 H-A 7,897.00 Other Administrative Costs 3 Register of Wills, Cumberland County - filing fee for Return 15.00 H-B7 15.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+ (12-08) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES AND LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Snow, Walter W. 21-12 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Community Life EMS - unreimbursed ambulance bill 103.00 2 Consumer Cellular - cell phone bill 39.18 3 Omnicare - unreimbursed prescription bill 130.48 4 Omnicare 42.74 5 Pinnacle Health Emergency - unreimbursed medical bill 33.38 6 Quantum Imaging - unreimbursed medical bill 2,07 TOTAL (Also enter on Line 10, Recapitulation) 350.85 (If more space is needed, additional pages of the same size) Copyright (c) 2008 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 12-08) L REV-1513 EX+ (01-10) SCHEDULE J COMIN% I EN 4e, OF TDECEDENT PENNSYLVANIA BENEFICIARIES ESTATE OF E FILE NUMBER Snow, Walter W. 21-12 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY Do Not Lmst Tnistee(s) DECEDENT (Words) I~ TAXABLE DISTRIBUTIONS (include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] 1 Sherry Morris Stepchild Joint account 1,688.83 7712 Avondale Terrace Harrisburg, PA 17112 Total 1,688.83 Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet, as appropriate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE Copyright (c) 2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 01-10) PME_.S SMITH DiEl-17 RICK & CONNELLY LLP Cheryl L. Baker, CP Certified Paralegal clb@jsdc.com December 19, 2012 P.O. QOx 650 HERS4 iFl. PA 1 7033 Glenda Farner Strasbaugh, Register of Wills Cumberland County Courthouse , 1 Courthouse Square ,I M Carlisle, PA 17013 Re: Walter W. Snow, deceased Dear Ms. Farrier Strasbaugh: Enclosed are the following documents to be filed for Mr. Snow: 1. An original and two (2) copies of the Pennsylvania Inheritance Tax Return. GARY L. JAMES MAX J. SMITH, JR. 2. An original and one (1) copy of the Estate Information Sheet. JOHN J. CONNELLY, JR. SOoTT A. AMES F. SPADEDETTERICK 3. Check No. 5968 in the amount of $72.20 payable to the "Register of Wills, J Agent" for the payment of Pennsylvania inheritance tax during the discount MATTHEW CHABAL, III NEIL W. YAHN period. EDWARD P. SEEBER RONALD T USAN M. KADELSKO 4. A check in the amount of $15.00 payable to your office for the filing fee of S L COURTNEY K. POWELL the Return' KIMBERLY A. BONNER KAREN N. CONNELLY CHRISTINE T. BRANN Please time-stamp the extra copies and return them to me in the enclosed self-addressed, JESSICA E. LOWE stamped envelope. GREGORY A. KOGUT, JR. Y Y THOMAS J. CAR RALPH M. SALVIA TERESA M. REIFSNYDER If you have any questions, please feel free to contact Attorney Seeber at 533-3280 as I JAMES D. YOUNG will be out of the office starting December 21 and will return on January 2. CAYLA B. HENN OF COUNSEL: GREGORY K. RICHARDS Sincerely, BERNARD A. RYAN, JR. ANDREW H. BRIGGS ES, SMITH,~DIETTERICK & CONNELLY, LLP r r.. Cl> - C v PJ r l Ch akcap ' rn c-> c rtifie Paralegal. Enclo res cc: Sherry M. Morris Reply to: Suite C-400 555 Gettysburg Pike Mechanicsburg, PA 17055 Direct Dial: 717-298-2094 Direct Fax: 717-298-2095 (j, z~or~ ~d o x AID H n O t~ h A s.y ,r M 'w+ M ~ 4 j ,114 "LL. I HAS! _FR f i-~ - w4 t-~v V.1V 4ti)!. J 0 U=? 5193? 40 "Oil AO ONNOM