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Home My WebLink About02-0277JAMES D. FLOWER JOHN E. SLIKE ROBERT C. SAIDIS GEOFFREY S. SHUFF JAMES D. FLOWER, JR. CAROL J. LINDSAY JOHNNA J. KOPECKY KARL M. LEDEBOHM JOSEPH L. HITCHINGS THOMAS E. FLOWER FORREST N. TROUTMAN, II LAW OFFICES SAIDIS, SHUFF, FLOWER & LINDSAY A PROFESSIONAL CORPORATION 2109 MARKET STREET CAMP HILL, PENNSYLVANIA 17011 TELEPHONE: (717) 737-3405 - FACSIMILE: (717) 737-3407 EMAIL: attorney@ssfl-law.com www.ssfl-law.com CARLISLE OFFICE: 26 W. HIGH STREET CARLISLE, PA 17013 TELEPHONE: (717)243-6222 FACSIMILE: (717)243-6486 REPLY TO CAMP HILL March 15, 2002 Register of Wills Cumberland County Courthouse Carlisle, PA ! 7013 Re-' Dear Ladies: The Estate of Alan D. James SS//176-38-0076 Please return a time-stamped copy of the return to our office. Thank you. Very truly yours, SAIDIS, S, HUFF, FLOWER & LINDSAY Shelby L. ~iffgl'ing, Estate Paralegal /sly Enclosures Enclosed please find an original and three copies of an inheritance tax return to be filed in regard to the above decedent. Also enclosed is a check for $15.00 for the filing fee and an Estate Information Sheet. EV-1500 EX + (6~00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17178-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY FILE NUMBER CAPB HpRL EpIO cRAC Co" COUNTY CODE YEAR NUMBER D SOCIAL SECURITY NUMBER E 176-38-0076 C R 5. E C A 6. P I T U 7. L A T 8. I O 9. N 10. 11. 12. 13. 14. C O M I DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) James Alan D. DATE OF DEATH (MM-OD-YEAR) I DATE Of BIRTH (MM-DO-YEAR) 07/29/2001 I 10/10/1946 (If APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) James, Rose Marie 1. original Return ~ 247! Supplemental Return 4. Limited Estate · Future lnterest Compromise (date of death after 17-1Z-87) 6. Decedent Died Testate Decedent Maintained a Living Trust (Attach copy of Will) (Attach copy of Trust) r~ 9. Litigation Proceeds Received r'--] 10. spousal Poverty Credit (date of death between 1Z -31-91 and 1-1 - 95) NAME John E. Slike FIRM NAME (If Applicable) Saidis, Shuff, Flower & Lindsay THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER (date of death 3. Remainder Return prior to 1Z-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes --] 11. Election to tax under Sec. 9113(A) (Attach Sch O) 'COMPLETE MAILING ADDRESS 2109 Market St. Camp Hill, PA 17011 N~ne OFFICIAL USE ONLY (8) 0.00 (11), O. O0 (12) 0.00 (13). None TELEPHONE NUMBER 717/737- 3405 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or (3) Sole-Proprietorship Mortgages & Notes Receivable (Schedule D) (4) Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) Jointly Owned Property (Schedule F) (6) [~J Separate Billing Requested Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) Total Gross Assets (total Lines 1-7) Funeral Expenses & Administrative Costs (Schedule H) (9) Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) Total Deductions (total Lines 9 & 10) Net Value of Estate (Line 8 minus Line 11) NOne TU" T I O N None None Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) (14) 0.00 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) 0.00 X .0 0 (15) 0.00 16. Amount of Line 14 taxable at lineal rate X .0 4_5 (16) 0.00 17. Amount of Line 14 taxable at sibling rate X .12 (17) 0.00 18. Amount of Line 14 taxable at collateral rate X .15 (18). 0.00 19. Tax Due (19) 0.00 Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 1518 St. James Cr. CITY Mechanicsbur~ STATE PA Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount ZIP 17055 Total Credits ( A + B + C ) (1) 0.00 (2) O. O0 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D * E ) (3) 0o O0 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0. O0 A. Enter the interest on the tax due. (SA) 0.00 B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB) 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT 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; ......................... [---] r~ b. retain the right to designate who shall use the property transferred or its income; ........... c. retain a reversionary interest; or .................................... d. race ve the prom se for fe of ether payments, benef ts or care? ................... 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................ r~ ~] 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? ................................ r-~ ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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. SIGNATURE OF PERSON RESPONSIBLE F/OR~F)LINGRETURN Rose Harie ,,Tames DATE ~ '~ .\/~ / 1518 St. James Cr. __ SIGNATURE{OF PREPARER OTHER TH REPRESENTATIVE ° ' ~I'RE,PRESENTATIVE Saldls, Shuff, Flower & Llndsay ~ z'~ ." / 2109 Market St. ......................... For dates of ~teath on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. 9116 (a) (1.1) For dates of death on or after January 1, 199,5, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [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 twenty-one 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% [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%, 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% [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. Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) REV:~5~O EX+0-97) SCHEDULE G INTER-VIVOS TRANSFERS & COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN MISC, NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF Alan D. James SS# 176-38-0076 07/29/2001 FILE NUMBER This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 is yes. DESCRIPTION OF PROPERTY % OF ITEM INCLUDETHE NAME OFTHE TRANSFEREE. THEIR DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (iF APPLICABLE) 1 Fidelity Investments, IRA Acct. f/147-570397 containing: 1469.867 Pharmacia Corp. 62,322.36 0.00% 0.00 409.850 Fidelity Cash Reserve 409.85 0.00% 0.00 2 Fidelity Investments, IRA Acct. #T000328364 containing: Fidelity Magellan Fund 3,163.76 0.00% 0.00 3 Edward Jones,Roth IRA ~27091637 845.32 0.00% 0.00 4 Pharmacia & Upjohn 401(k) Plan 90,362.44 0.00% 0.00 DeceCent was 54 years old at date of de~th. Assets listed fo~ info. purp, ses only not taxable. TOTAL (Also enter on line 7, Recapitulation) $ 0.00 (If more space is needed, insert additional sheets of the same s~ze) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-I$10 EX (Rev. 1-97) REV'-1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Alan D. James SS# 176-38-0076 SCHEDULE J BENEFICIARIES 07/29/2001 NUMBER I. II. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] Rose Marie James 1518 St. James Cr., Mechanicsburg, PA RELATIONSHIP TO DECEDENT Do Not List Trustee(s) spouse FILE NUMBER AMOUNT OR SHARE OF ESTATE Benef. of IRA and retirement accounts ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS $ 0.00 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) Copyright (c) 2:000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9~00) / Fidelily ~ Investments, November 27, 2001 SAIDIS SI'CUFF FLOWER & LINDSAY PC ATTN: JO/-12x/E SLIKE · 2109 MARKET ST CAMP HILL PA 17011 Dear Mr. Slike: Thank you for your letter requesting information about Alan James's accounts at Fidelity. The tables below list the account values based on an average of the high and Iow pr/ces as of Friday, July 27, 2001, and Monday, July 30, 2001. 'aMES - TRADIT ..... oecur~ty ~7 ~~'~409 85 ' Average -- Pharmacia Co 1,469.867 Lo~_80 Market Value 1. Accrued but unp~tid interes~ ~rokerage 147-570397: ALAN [: j _ I Description of Securit-- _ J~AMEs _ TRADITIONAL m A The table below lists the account value based on an average of the mutual fund net asset values on Friday, July 27, 2001, and Monday, July 30, 2001. Customer Se~'ice Group Edward Jones 4829 East Trindle Road Mechanicsburg, PA 17050 (717) 763-7669 Mark R. Snyder Investment Representative Edward Jones November 21, 2001 John E. Slike Saidis, Shuff, Flower & Lindsay 2109 Market Street Camp Hill, Pa. 17011 Estate of Alan D. James, deceased Date of Death: July 29, 2001 Social Security No. - 176-38-0076 IRA Acct # 270-91637 Dear Mr. Slike: Per your request, I am writing to provide valuation for the security in the Roth IRA account that belonged to Alan D. James, now deceased: 119 shares of Global Crossing Adjusted High Price - 7/27/2001 - $7.50 Adjusted Low Price 7/27/2001 - $6.95 Total value - $845.32 The value listed is as of July 27, 2001, the last business day before Alan D. James passed away. The values were obtained from an outside historical pricing service and while we believe that they are reliable, we do not guarantee their accuracy. Please let us know if you need any other information or assistance. Sincerely, ~ark R. Snyder,~ Investment Representative BUREAU OF ZNDZVTDUAL TAXES /NHERZTANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 171Z8-0601 CONMONgEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX JOHN E SLIKE SAIDIS ETAL 2109 MARKET ST kJi~:~ CAMP HILL [~l[~,011 REV-lSd? EX AFP COl-DE) DATE 0~-22-2002 ESTATE OF JAMES ALAN D DATE OF DEATH 07-29-2001 FILE NUMBER 21 02-0277 COUNTY CUMBERLAND ACM 101 Aaoun~ Rae/~ad I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLZSLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF JAMES ALAN D FILE NO. 21 02-0277 ACN 101 DATE 0~-22-2007 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSF APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Ram1 Estate (Schedule A) (17 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Zntarest (Schedule C) 4. Nortgagas/Notas Raca/vable (Schedule D) 5. Cash/Bank Doposi~s/NLsc. Personal Property (Schedule E) (5) 6. Jo/ntly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Tote! Assets APPROVED DEDUCTZONS AND EXEMPTZONS: 9. Funeral Expenses/Adm. Costs/Nisc. Expenses (Schedule H) (9) 10. Dab~s/Nor~gage L/abilltlas/Lians (Schedule Z) (10) 11. Total Deduct/ons 12. Nat Value of Tax Return 13. 1~. Char/table/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) Net Value of Estate Subject to Tax .00 .00 .00 .00 .00 NOTE: To insure proper .00 cred/t to your account, · 00 suba/t the upper port/on of th/s lorn ~/th your tax payment. (8) .00 NOTE: ASSESSMENT OF TAX: 15. Amount of L/ne 14 at Spousal rate 16. Amount of L/ne 14 taxable at L/naal/Class A rate 17. Amount of L/ne 14 at S/bling rata 18. Aaoun~ of L/ne 1~ taxable at Collateral/Class B rata 19. Pr/nc~pal Tax Due TAX CREDITS: PAYHENT R[C[ZPT DATE NUMBER .0O DZSCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAZD TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (15) .00 x O0 = .00 (16) .00 X Oq5 = .00 (17) .00 X 12 = .00 (18) .00 X 15 = .00 (19)= .00 .00 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REQU]:RED. ZF TOTAL DUE ZS REFLECTED AS A "CRED]:T" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THZS FORH FOR ZNSTRUCTZONS.) Zf an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the tote! of ALL returns assessed to date. .00 (11) . O0 (12) . O0 (15) . O0 (14) . O0 BUREAU OF INDIVIDUAL TAXES ZNHER'rTANCE TAX DTV[S1'ON DEPT. Z80601 HARRTSBURG, PA 1711&-0601 JOHN E SLIKE SAIDIS ETAL 2109 MARKET ST CAMP HILL CONNONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERNZNATZON AND ASSESSNENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN '03 JUN -2 All:t9 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN REV-~83 EX AFP cOl-OS) 06-0:5-2005 JAMES ALAN D 07-29-2001 21 02-0277 CUHBERLAND 201 Amoun~ Remi~od I MAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGISTER OF NILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 NOTE: To insure proper credJ~ ~o your account, submi~ ~he upper portion of ~his form wi~h your 'l:~,x payment. CUT ALONG THIS LINE ~'~ RETAIN LONER PORTION FOR YOUR FTLES ~ REV-483 EX AFP (01-03) ~# NOTZCE OF DETERNZNATZON AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN NN ESTATE OF JANES ALAN D FILE N0.21 02-0277 ACN 201 DATE 06-0:5-200:5 ESTATE TAX DETERHZNATZON 1. Credit For State Death Taxes as Veri~:ied .00 2. PennsyZvania Inheritance Tax Assessed .00 (Excluding Discount and/or Interest) Inher/tance Tax Assessed by Other States .00 or Territories of the United States (Excluding Discount end/or Interest) Total Inheritance Tax Assessed .00 Pennsylvania Estate Tax Due .00 CRED]:TS: 5. TAX PAYMENT RECEIPT DISCOUNT (+) DATE NUHSER INTEREST/PEN PAID (-) AHOUNT PAID ~ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT BALANCE OF TAX DUEJ INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 (/F TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR ZNSTRUCTZONS.) INHERITANCE TAX DIVISION DEPT. HARRISBURG, PA I7I:;'8-060I JOHN E SLIKE SAIDIS ETAL 2109 MARKET ST CAMP HILL CONNONNEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTZCE OF DETERNZNATZON AND ASSESSMENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL CLOSZNG LETTER R~cor~i{.~ii,.~ 0~ DATE 06-09-2003 '' '~/iliS ESTATE OF JAMES ALAN D DATE OF DEATH 07-29-2001 FZLE NUMBER Z1 02-0277 JUN-6 H1:47 COUNTY CUMBERLAND ACN 202 .: ~:~ Amount Remitted HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REV-T55 EX AFP (01-$Z) REGISTER OF MILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit to your account, submit the upper port/on of this form w/th your tax payment. CUT ALONG THZS LTNE ~ RETAIN LONER PORTZON FOR YOUR FZLES ~ REV-736 EX AFP (01-02) #~ NOTZCE OF DETERNXNATZON AND ASSESSMENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL CLOSZNG LETTER #~ ESTATE OF JAMES ALAN D FZLE NO.Z1 02-0277 ACN ZOZ DATE 06-09-2005 ESTATE TAX DETERHZNATZON 1. Credi'c For S~ca~ce Death Taxes as Verified .00 Z. Pennsylvania Inher/~ance Tax Assessed (Excluding D/scoun~ and/or In~eres~) .00 ,00 Inher/~ance Tax Assessed by Other S~a~es or Territories o~ ~he Uni*ed S~a~es (Exclud/ng D1scoun~ and/or Interest) q. To~al Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due 6. Amoun~ o~ Pennsylvania Estate Tax Prev/ously Assessed Based on Federal Estate Tax Re~urn TAX CREDZTS PAYHENT Addi*ional Pennsylvania Estate Tax Due RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (- AMOUNT PAID TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE ~XF PAID AFTER TH/S DATE~ SEE REVERSE SIDE (IF TOTAL DUE ZS LESS THAN $1, NO PAYHENT 1S REgUZRED FOR CALCULATION OF ADD/T/ONAL /NTEREST. ZF TOTAL DUE 1S REFLECTED AS A 'CREDIT- (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF THIS FORH FOR ZNSTRUCTZONS.) .00 .00 .00 .00 .00 .00 .00 .00