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Home My WebLink About05-30-13 1 1505610143 -J REV-1500 Ex`°2-,,, � OFFICIAL USE ONLY PA Department of Revenue pennsylvania co��ry code vear File Number Bureau of Individual Taxes °F^°^TM'NTOf0.fl1EN0E PO BOX280601 INHERITANCE TAX RETURN 21 12 1231 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 09 16 2012 06 22 1928 Decedent's Last Name Suffiz DecedenYs First Name MI LOWRY DONALD J (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 �� 1. Original ReNm � 2. Supplemental ReNrn � 3. Remaintler ReWm(Date of Death Prior l0 12d 3-82) r_� 4. Limited Estate � qa.FuWre Interest Compmmise � 5. Federal Estate Tax Return Requiretl (tlate W tlealh after 1242A2) I� s Decetlem Diad Testa�e 7 Decetlent Maincainetl a Living Tmst � 8. Total Numbef OF Safe DepOSit BOXes AJ ' (Atlech Copy ot W ll) � (Attech Copy of l mst) �IJ 9. LitigationPmceedsReceived �J �0' bBtweenP2319�anEi��(Da��fDeath u >>,ElediontotaxunderSec.9173(A) (Attach Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIREC7ED 70: Name Daytime Telephone Number GARY L JAMES ESQ 71� 533 �0� m � o _ m � m �, — REf31S�Q-AF Vtl1E1S U��1LY .T! D, � � `-� O - First Line of Address A Go % ""� �� 7, p t� .:_ , ,. . 134 SIPE AVENUE '� -a ._ c-s �, __ ...... r-'� _. --`-' .... _.�' Second Line of Address ' �' . ,.... . �r, .., .._., .._.. ,-. t_ . . ..s DATE'FfCED� � ^�� City or Post Office State ZIP Code HUML�LSTOWN PA 17036 CorrespondenPs e-mail address: 9�J�15C10.0011'1 Under penalties of perjury,I declare that I have examined this return,includin9 aaompanying gchetlules antl statements,and to the Oesl of my knowletlge and belief, it is true,correct antl complete.Dedaration of preparer other than the personal representahve is Oasetl on all intormation of which preparer has any knowledge. .�SIG TURE OF PERSON RE 0 IBLE FOR FILING RETURN DATE �� . ��jyv� Lois D. Lowry �� j� �0/3 �ADD ESS � 4904 Colonial Drive, Mechanicsburq, PA 17055 SIGNAT RE OF PREPARER 0 ER THAN REPRESENTATIVE DATE Gary L. James Esq. �- ZZ— z-r� ADORE55 134 Si Ave ue, ummelstown, PA Side 1 � 150561�143 1505610143 J � J 1505610243 REV-7500 EX Decedent's Social Security Number OecetlanPSName: LOW��/, Donald J. RECAPITULATION � 1. Real Estate(Schedule A)....................................................................................... 1. 2. Stocks and Bonds(Schedule B)............................................................................. 2. 6� 027 . �3 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. 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous�}oq-Probate Property (Schedule G) U Separate Billing Requested............ 7. 1 , 251 , 177 . 93 8. Total Gross Assets(total Lines 1 through 7)........................................................ g, 1 , 257 , 204 . 96 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 21 , 365 . 61 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. 71. Total Deductions(total Lines 9 and 10)...................................................._.......... �� 21 � 365 . 61 12. Net Value of Estate(Line 8 minus Line 11).......................................................... �2, 1 � 23S , 83 9 . 35 �3. 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)............................................... �4. 1 ,235, 83 9 . 35 TAX COMPUTATION-SEE INSTRLICTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal taz rate,or transfers under Sec.9116 1 235 (a)(�2)x .00 , , 839 . 35 u. 0 . 00 16. Amount of Line 14 taxable Q . 0 0 16. 0 . �0 at lineal rate X .045 17. Amount of Line 14 taxable atsiblingrateX .12 � . �� 17. 0 . �0 18. Amount of Line 14 taxable at collateral rete X.15 0 . 0 0 18. 0 . 0� 19. TAX DUE........._..................................................................................................... 19. O . OO 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. � $ide 2 L 1505610243 1505610243 � REV-1500 EX Page 3 File Number 21-12-1231 DecedenYs Complete Address: DECEDENT'S NAME Lowry, Donald J. STREETADDRESS � � — 4904 Colonial Drive CITY � �STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Taz Due(Page 2, Line 19) (7) 0.00 2. Credits/Payments A. Prior Payments B. Discount 0.00 Total Credits(A +B) (2) 0.00 3. Interest �g� q, If Line 2 is greater Ihan Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (q) Check box on Page 2,Line 20 to request a refund �� - g. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) O.OQ Make Checarrk Pa able to R�aEGISTER OF WILLS, AGENT �:= !i� � �I P i,.i�ry'k!'i�1'16,E�!,,?��,��C��9�l��3d'��Ei��Ijt��J.�._:�`��;�"{�'h;v?a�'�u� '��° ��r�)I�i�E� ' j3`�+ f 13 i��"�'I�'i'4 i i � r r � ,.,... �'.�,�J�, �,�,.��.}��,�I�'��,,� �a �,�..�,�',��(�+�I�.,_��:'�b��,�rs�,�3��'a�'��;s`4 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:.............................._................_..........................._ U ❑ b. retain the right to designate who shall use the property transferred or its income;...._............................ 0l �] c. retain a reversionary interestl or................................................................................._............................ �xJ ❑ d. receive the promise for life of either payments,benefits or care?............................................................ z � 2. If death ocwrred after Dec. 12, 1982, did decedent transfer property within one year of death without receivingadequateconsideration?....................._................_............_......_..................................................... ❑ �� 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....._ �� [7 4. Did decedent own an individual retirement account,annuity,or other non-probate property which ❑ ❑ contains a beneficiary designation?.................................................................................................................. x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONSIS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. .�� i t , ait h� �� h � �.i � pqv � � � . �.., .� .....:rr<t �a I...�t_r v�.i�'.I' ..,ii<ili� _ �.,.m�',�u:1?..tt r�,�_iit,sl:��,uaia�V��si{�i F1��3�,ai�� .it� 7ur,.s3 6i�v�°.�.�I,1��,F«:..�.,.�1.,!. t.':_ia . �. � ''i For dates of death on or after July i, 1994 and before Jan 1, 1995,the tax rete 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 i, 1995,the tax rete 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.i)(ii)]. The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure ot assets and f ling 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. §9716(a)(12)]. . 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.§9118(a)(1)1. . The tax rate imposed on the net value of transfers to or for the use of the decedenPS siblings is 12 percent[72 P.S.§9116(a)(1.3)]. A sibling is def ned under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. Rev-1503 E%+�6-98) SCHEDULE B STOCKS8� BONDS LOMMONWEALTNOFPENNSTLVANIA INHERIThNCE TA%RETURN RESI�ENTDECE�ENT ESTATE OF FILE NUMBER Lowry, Donald J. 21-12-1231 All propeny join[lyownetlwith nght of survivorshlp muat bedisclosetl on Schatlule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 167 shares of Met Life Inc. -valued per public listing 36.09 6,027.03 TOTAL(Also enter on Line 2, Recapitulation) 6,027.03 p!more space is neetled,atltlitional pages of the same size) Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B(Rev.6-98) Rev-1510 EX+�OB-09) SCHEDULE G pennsylvania lNTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCETAXRETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Lowry, Donald J. 21-12-1231 This schedule must be compleletl antl liled if Ue enswer to any of questions 1 ihrough 4 on page�hree of Ne REV-0500 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %oF oec��s EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFERSATfACH A COPVEOF THE DEED�OR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 Merrill Lynch IRA account#872-76188 -valued per 1,257,177.93 1,257,177.93 statement dated September 28, 2012; Beneficiary is spouse Lois D. Lowry TOTAL(Also enter on Line 7, Recapitulation) 1,251,177.93 Qf more space is neede4 atlditional pages of ihe same size) Copyright(c)2009 form so(tware only The Lackner Group, Inc. Form Pq-1500 Schedule G(Rev.08-09) REV-0511 EX«��0-08) pennsylvania SCNEDULE H oeanarmENroFaeveNUe FUNERAL EXPENSES AND INHERITANCETN(RETURN ADMINISTRATIVE COSTS RESI�ENT DECEOENT ESTATE OF FILE NUMBER Lowry, Donald J. 21-12-1231 DecedenYs debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT N MB q, FUNERAL EXPENSES: See continuation schedule(s)attached 19,817.11 B. ADMINISTRATIVE COSTS: 1. PersonalRepresentative'sCommissions Name of Personal Representative(s) Street Address City State Zio Year(s)Commission Paid z. nnornevs Fees James, Smith, Dietterick& Connelly, LLP 1,500.00 3. Famity Exemption: Qf decedenPs address is not the same as claimanPs,attach explanation) Claimant Street Address City State Zio Relationshio of Claimant to Decedent 4. Probate Fees 48.50 5. AccountanPS Fees 6. Tax Retum Preparer's Fees 7- OtherAdministrativeCosts TOTAL(Also enter on line 9, Recapitulation) 27,365.61 Copyright(c)2009 form so(tware 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 Lowry, Donald J. 21-12-1231 ITEM NUMBER DESCRIPTION AMOUNT Funerel Expenses 1 Funeral Expenses-service and luncheon 19,817.71 H-A 19,817.11 Copyright(c)2002 form soflware only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) REV4511 EX�(01-00) pennsylvania SCHEDULE J OEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT�ECEDENT ESTATE OF FILE NUMBER Low , Donald J. 21-12-1231 NAMEANDADDRESSOF RELATIONSHIPTO SHAREOFESTATE AMOUNTOFESTATE NUMBER PERSONlS)RECEIVING PROPERTY DECEDENT �yyords) ($$$) I TAXABLE DISTRIBUTIONS [indude outright spousal distributions,and trensfers under Sec.9716 a 1.2 1 Lois D. Lowry Spouse 700% of residue, 7,235,839.35 4904 Colonial Drive IRA Mechanicsburg, PA 17055 Total 7,235,839.35 Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 7500 cover sheet,as a ro riate. 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 SHEET � Copyright(c)2010 form software only The Lackner Group, Ina Fortn Pq•1500 Schedule J(Rev. 01�-]0� • May 29, 2013 1 �� Glenda Farner Strausbaugh SECU�RITY Register of Wills & � Clerk of Orphans' Court � ��' �-��-�`�� ' 1 Courthouse Squaze Carlisle, PA 17013 RE: TRUST ESTATE OF DONALD J. LOWRY, DECEASED FILE NO. 21-12-1231 Denise M.Long dml@jsdc.com Dear Ms. Strausbaugh: Enclosed are the following documents to be filed in the above-referenced Estate: 1. An original and two (2) copies of the Pennsylvania lnheritance Tax Return. 2. A check made payable to the "Register of Wills" in the amount of Fifteen Dollars ($15.00) representing the filing fee. Please time-stamp the additional copy of the Return and return to me in the enclosed self- addressed, stamped envelope. If you have any questions, please feel free to give me a call. Sincerely, �� — � �ti� � rn c o �'*' r, JAMES� MITH�D[ETTERICK tYi CONNELLY�LLP � � � � O � fT1 S C'i _, r-. r � rf G �'��-�� C r' cn .r. t.`. ... Denise M. Long � ' ` ' �, Enclosures � � ,_.� , � Cc: Lois D. Lowry Donald Lowry Jr. t34 SIPE AVEPJUE HUMMELSTOWN,PA 1]036 MAILWG ADDFESS P0 BOX65a HERSHEV,PA i1033 TOLL FREE 1.8009423660 TEL.]1�.5333280 FA%]1].533.��11 wwwjstlacom -....� _ �,.,.,F.�,-_ ....� :` 't , REC4;;. _ 'ICE OF �+� �� REG� � , r Y!It_I_S �r � : �+F 1 4.� ° E �`° �!��:� f��,`r �0 � l 3 i,, , ; �+ ,, „ ,�;� �"�� ;= � ��' Of��.'t,,, �;` JURT CUMBEri(_a r CO., p,� � a ,� J Z � � O +. C � O Q ��^�1 O U % �" G O �' �ma 4'O �a�r N = ^u'r] w� � � � -roi � O y � U � � �2i . �+ r, � = � �o � o O o a w �c � o 't v 'C N x 'y' � N bA �' � T. C:7t� UVV