Loading...
HomeMy WebLinkAbout10-18-13 J ? Pennsylvania 1505610143 vAmwrtorawrxua EX(06-13) REV-1500 OFFICIAL USE ONLY County Code Year File Number Bureau of Individual Taxes PO BOX.280601 INHERITANCE TAX RETURN 21 13 0252 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 02 06 2013 07 25 1935 Decedent's Last Name Suffix Decedent's First Name MI SLENCAK SR. ROBERT (If Applicable)Enter Surviving Spouse's Information Below Spouse's Lest 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 Return ❑ 2. Supplemental Return I] 3. Remainder Return(Date of Death Prior to 12-13-82) 4. Limited Estate 4a,Future Intereat Comfremlae ❑ 5, Federal Estate Tax Return Required (date of death after 2-12.82) ® g Do scant Dbdieslata 7 ppceddept Mafnjtred1a LNing Trust 0 S. Total Number of Sate Deposit Boxes uQteeh COPyofW1I) ❑ (Al1eG1f:0yy0 Net) PO E] 9. Litigation Proceeds Reoelved 10.b�iweenlg2r�,ll��reegdljP1%fI Deem 11,Election to tax under Sec.9113(A) 1 (Attach Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number EDMUND G MYERS (717) 761 4540 First Line of Address 301 MARKET STREET Second Line of Address PO BOX 109 City or Post Office State ZIP Code LEMOYNE PA 17043 c_ m rn REGISTER OF WILLS USE ONLY>> p REGISTER OF WILLS VSE ONLY r DATE FILED r -I �-.{ t`? 1—" I..� I 'yl IVi M D7 i Y Y FY-FYI r' W ;:o v , j c, Correspondent's e-mail address: egmgDjc1swr.conf DATE FILED STAMP, -'rT Under genaltles of perjury,I declare that I have examined this return,Indudlnp amompanying schedules and statements,and to the best of my knowledge and bblle6 It Is tru ,correct and complete.Declaration of preparer other then the personal)representative Is based on all Information of which preparef has any knowiedga <M,NATCTjE OF PliRSONJI1511POUSIBLE�FOR FE GRETU DATEr Robert Slencak Jr I�l � ADDRESS 1021 Quince Lane Bel Air MD 21014 SIGN OF PREPARER OT ER THAN REPRESENTATIVE DATE {y� Edmund G. Myers I D I I U II3 ADDRESS 301 MARKET STREET, Lemoyne, PA Side 1 L 1505610143 1505610143 J 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name. SLENCAK, Robert Sr. 1. Real Estate(Schedule A)._._................................................................................. 1. 2. Stocks and Bonds(Schedule B)............................................................................. 2. 30 , 987 . 41 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. 1 , 499. 00 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 1 , 379 . 14 7. Inter-Vivos Transfers&Miscellaneous Nn Probate Property (Schedule G) a Separate Billing Requested............ 7. 8. Total Gross Assets(total Lines 1 through 7)........................................................ S. 33 , 865 . 55 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 8 , 069. 74 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 2 , 258 . 00 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 10 , 327 . 74 12, Net Value of Estate(Line 8 minus Line 11)_........................................................ 12. 23 , 537 . 81 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. 23 , 537 . 81 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 23 537 . 81 16. 1 , 059 . 20 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. 1 , 059 . 20 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. El Side 2 1505610243 1505610243 J REV-1500 EX Page 3 File Number 21-13-0252 Decedent's Complete Address: DECEDENT'S NAME SLENCAK, Robert Sr. STREETADDRESS 801 16th Street CITY STATE ZIP New Cumberland PA 17070 Tax Payments and Credits: 1. Tax Due(Page 2, Line 19) (1) 1,059.20 2. Credits/Payments A. Prior Payments B. Discount 0.00 Total Credits(A +B) (2) 0.00 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 2,Line 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) 1,059.20 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;........................................................................I.....I ❑ ❑x b. retain the right to designate who shall use the property transferred or its income;.................................. ❑ ❑ 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?.................................................................................................................... ❑ ❑x 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?.................................................................................................................. x 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 172 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 [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 fling 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)(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.§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 X72 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-1503 EX-(6-98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SLENCAK, Robert Sr. 21-13-0252 All property jointly-owned with right of survivorship must bedisclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH Scottrade Brokerage Account 1 200 shares of A-Power Energy(APWR) .06 12.00 2 450 shares of Facebook(FB) 29.05 13,072.50 3 4,300 shares of MF Global Holdings(MFGLQ) .06 258.00 4 1,000 shares of Novacopper Inc. (NCQ) 1.98 1,980.00 5 29,527 shares of Pershing Gold Corporation(PGLC) .53 15,649.31 6 3,000 shares of SVEN -NIDIBI as Ilustrato Pictures .0052 15.60 International TOTAL(Also enter on Line 2, Recapitulation) 30,987.41 (If more space is needed,additional pages of the same size) Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B(Rev. 6-98) Rev-0508 EX+(11-10) SCHEDULE E Pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER SLENCAK, Robert Sr. 21-13-0252 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-swned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 1998 Lincoln-Automobile 1,000.00 2 2012 Federal Individual Income Tax Return-Refund 499.00 TOTAL(Also enter on Line 5, Recapitulation) 1,499.00 (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) Pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SLENCAK, Robert Sr. 21-13-0252 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. Robert Slencak, Jr. 1021 Quince Lane Son Bel Air, MD 21014 B. C. JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY aka OF DATE OF DEATH ITEM LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD'S NUMBER FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER ATTACH DEED FOR VALUEOFASSE7 INTEREST DECEDENT'S NTEREST TENANT JOINT JOINTLY-HELD REAL ESTATE. 1 A 04/05/2004 Metro Bank 50 Plus Checking Account 2,758.27 50.000% 1,379.14 Ending in 542 TOTAL(Also enter on Line 6, Recapitulation) 1,379.14 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group, ITC. Form PA-1500 Schedule F(Rev.01-10) REV-1511 EX.(10-09) Pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND RESIDENT ED RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER SLENCAK, Robert Sr. 21-13-0252 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 3,200.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Robert Slencak Jr Street Address 1021 Quince Lane City Bel Air State MD zio 21014 Year(s)Commission Paid 2,000.00 2. Attornev's Fees JOHNSON DUFFIE 2,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zio Relationship of Claimant to Decedent 4. Probate Fees 188.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 150.00 7. Other Administrative Costs 531.24 See continuation schedule(s) attached TOTAL(Also enter on line 9, Recapitulation) 8,069.74 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 SLENCAK, Robert Sr. 21-13-0252 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 FuneralCosts/Expenses 3.200.00 H-A 3,200.00 Other Administrative Costs 2 Automobile-Costs to prepare for Sale 115.00 3 Reserves:Additional Miscellaneous Costs and Expenses 200.00 4 The Cumberland Law Journal -Notice of Estate Administration 75.00 5 The Patriot News -Notice of Estate Administration 141.24 H-B7 531.24 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) Rev-1512 EX+(12-0a) SCHEDULE 1 pennsylvania DEBTS OF DECEDENT, DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER SLENCAK Robert Sr. 21-13-0252 Report debts incumed bytho decedent prior to death that remained unpaid atthe date of death,including unmimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Checks Clearing After Date of Death 1,500.00 2 City of Tampa -Check Clearing after Date of Death 158.00 3 May Rent 500.00 4 Sloane Casper-Check Clearing after Date of Death 100.00 TOTAL(Also enter on Line 10, Recapitulation) 2,258.00 (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) REV-1513 EX.(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES - RESIDENT DECEDENT ESTATE OF FILE NUMBER SLENCAK, Robert Sr. 21-13-0252 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$) DQ Not List Tru,I TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Linda Caspar-Penny Daughter 1 13rd of Residue 305 Thomas Drive Apt. 6 Mechanicsburg, PA 17050 2 Lori Del Castillo Daughter 1/3rd of Residue 1332 Classic Drive Longwood, FL 32779 3 Robert Slencak,Jr. Son 113rd of Residue 1021 Quince Lane Bel Air, MD 21014 Total Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appr o nate. 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, Inc. Form PA-1500 Schedule J(Rev.01-10) ESTATE OF ROBERT SLENCAK, SR. SCHEDULE OF EXHIBITS EXHIBITA Last Will and Testament for Robert Slencak, Sr., signed and dated May 8, 1991 EXHIBIT B Value of Decedent's Stock held at ScottTrade using Yahoo Finance EXHIBIT C Metro Bank Date of Death Letter for Joint Account with Robert Slencak, Jr. 586281 HAJ/April 16, 1991/5577 � k �`Ii11xt CC)n ��rrtenx OF ROBERT SLENCAK, SR. I, ROBERT SLENCAK, SR., of the Borough of New Cumberland, Cumberland County and Commonwealth of Pennsylvania, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills heretofore made by me. ARTICLE I I direct that all my debts and funeral expenses, including my grave marker and all expenses of my last illness, shall be paid from my residuary estate as soon,as practical after my decease as part of the expense of the administration of my Estate. ARTICLE II I bequeath my automobiles, household and personal effects and other tangible personal property of like nature (excluding cash or securities), together with any existing insurance thereon, to my children who survive me, in as nearly equal shares as possible. ARTICLE III I devise and bequeath all of the rest, residue and remainder of my estate of whatever nature and wherever situate to my then-living issue, per stirpes. ARTICLE IV I name, constitute and appoint my son, ROBERT SLENCAK, JR., Executor of this, my Last Will and Testament. In the event my son, ROBERT SLENCAK, JR., fails to qualify or ceases to so act, I name, constitute and appoint my daughter, LINDA CASPAR, alternate Executrix to complete the EXHIBIT A HAI/April 16, 1991/5577 administration of my Estate. In the event my daughter, LINDA CASPAR, fails to qualify or ceases to so act, I name, constitute and appoint my daughter, LORI DELCASTILLO, alternate Executrix to complete the administration of my Estate. I direct that no fiduciary appointed herein shall be required to post bond for the faithful administration of their duties in any jurisdiction. IN WITNESS WHEREOF, I hereunto set my hand and seal this day of ' 1991. (SEAL) o e a r. Signed, sealed, published and declared by the above-named Testator, ROBERT SLENCAK, SR., as and for his Last Will and Testament in the presence of us, who, at his request, in his resence and in the presence of each other have hereunto subscribed our names as witness _p V HAJ/April 16, 1991/5577 AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ss. COUNTY OF We,ROBERT SLENCAK,SR.,_ge rsee A J and the witnesses whose names are signed to the foregoing instrument, being duly qualified accordingly to law, do depose and say that we were present and saw the Testator sign and execute the foregoing instrument as his Last Will and Testament; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge, the Testator was that time at least 18 years of age, of sound mind and under no constraint or undue influence. Robert S Witness % r Sworn to or affirmed to and subscribed to before me by (2L. , `and witnesses, this day of--)' a 1991. Notary Public PatdaaAnn3 Msds ih Middlesex TtNp.,Ct nbettand C:yun, My Comriissicn Expitss`'-Price 4,1993 ti .� t4.,Pennsy lvan!zA.:sic.;eLbtioftvoWes�r:?" Page 1 of 9 Here's my fathers holdings in his Scottrade brokerage and value at the time of his death(2/6/13). I found the prices in yahoo.com Finance. AP WR- $12.00 200 shs @ $0.06 FB - $13,072.50 450 shs @ $29.05 MFGLQ - $258 4.300 shs @ $0.06 NCQ - $1.980 1,000 shs @ $1.98 PGLC - $15,649.31 29,527 shs @$0.53 SVEN- $15.60 3,000 shs @ $0.0052 Note: This ticker does not exist any longer. The price I used was from the Feb. EOM statement from Scottrade. EXHIBIT B I 4/30/2013 METRO 3801 Paxton BANK Harrisburg, PA Street my r etroba k.com 4/10/13 Johnson Duffie Law Offices 301 Market St. Lemoyne, PA 17043 RE: Estate of: Robert Slencak, Sr. Tax Identification Number: 194-24-8035 Date of Death: February 6, 2013 To Whom It May Concern: This letter is in reference to decedent account information you requested for the individual listed above. We are able to provide the following: Account Type:CK Account Number: 536669542 Date Opened: 04/05/2004 Primary Owner: Robert Slencak Secondary Owner: Robert Slencak Jr. Accrued Interest: * $.09 Date of Death Balance: $2,758.27 ** Please note: The accrued interest will not be paid if the account is closed prior to the date the interest is scheduled to post. Please feel free to contact me at (717) 412-6127 if I may be of further assistance. Sincerely, ennifer Jacobs - — Research Associate EXHIBIT C Metro Bank