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HomeMy WebLinkAbout10-15-13 (2) SUPPLEMENTAL J 1505610140 REV-1500 EX (02-11)(FI) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes INHERITANCE TAX RETURN County Code Year File Number PO BOX 280601 2 1 0 9 0 3 4 7 Harrisburg PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW —'- 0 5 2 7 2 0 0 8 1 0 2 4 1 9 3 6 Decedent's Last Name Suffix Decedent's First Name MI D I L L E R S R E L V I N B (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 Return ❑X 2. Supplemental Return F1 3.Remainder Return(Date of Death Prior to 12-13-82) .� 4. Limited Estate 4a. Future Interest Compromise(date of 5.Federal Estate Tax Return Required. death after 12-12-82) 6.Decedent Died Testate 7.Decedent Maintained a Living Trust 8,Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) 9.Litigation Proceeds Received ED 10. Spousal Poverty Credit(Date of Death 11. Election to Tax under Sec.9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number M E L A N I E WA L Z S C A R I N G 1 X 1 7 6= 7-,c ,7 7 0 © rrI 0-c hEGISTER bFIIILLS GS&pNLY First Line of Address CJl �7 G SCARI N G I & S C A R I N G I PCB ` 1a Second Line of Address 2 00 0 L NGLESTOWN RD # 1 06 70 C-) �- o City or Post Office Slate ZIP Code L DATE FILED H A R R I S B U R G P A 1 7 1 1 0 Correspondent's e-mail address: MELANIE(EDSCARINGILAW COM Under penalties of perjury,1 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. SIGN TU O€P�E-RSO PON 1 LE FOR FILING 7i1 A �_J - �� /� lo�i 13 ADORE9S 328 NORTH MOUNTAIN ROAD NEWVILLE PA 17241 SIGW E F PREPARER OT AN REPRESENTATIVE i A EI if ADDR S 2000 INGLESTOWN RD, SUITE 10 HARRISBURG PA 1.7110 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610140 1505610190 : J�v ���� �� � � r I � �� � . << J 1505610240 REV-1500 EX(FI) 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 and Notes Receivable(Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . . . . 5. 4 1 2 1 0 2 1 2 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . . . . 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested . . . . . . . 7. 8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 4 1 2 1 0 2 , 1 2 9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . .. . . . . . . 9. 2 0 8 3 5 • 1 1 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) . . . . . . . . . . . . . 10. 11, Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 2 0 8 3 5 . 1 1 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 3 9 1 2 6 7 . 0 1 13. Charitable and Governmental Bequests/Sec 9113 Trusts forwhich an election to tax has not been made(Schedule J) . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subject to Tax(Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . 14. 3 9 1 2 6 7 . 0 1 TAX CALCULATION-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.0 _ 0 . 0 0 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate x.045 3 9 1 2 6 7 . 0 1 16, 1 7 6 0 7 . 0 2 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 0 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X.15 0 - 0 0 18, 0 . 0 0 19, TAX DUE . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 1 7 6 0 7 . 0 2 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505610240 1505610240 J REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 21 09 0347 DECEDENT'S NAME ELVIN B. DILLER, SR STREETADDRESS 6859 WERTZVILLE ROAD CITY STATE ZIP ENOLA PA 17025 Tax Payments and Credits: 1 Tax Due(Page 2,Line 19) (1) 17,607.02 2. Credits/Payments A.Prior Payments B.Discount 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. Fill in oval on Page 2,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) 17,607.02 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 ...................................................................... ❑ ❑X b. retain the right to designate who shall use the property transferred or its income ............................... ❑ I] c. retain a reversionary interest ..................................................................................................... ❑ ❑X d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ ❑X 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ❑ I] 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?.................................................................................................. ❑ ❑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[72 P.S.§9116(a)(1.1)(1)]. For dates of death 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 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)(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(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+(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RE T URN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: ELVIN B. DILLER SR 21 09 0347 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. DISTRIBUTION FROM THE ESTATE OF BOYD E. DILLER RECEIVED IN FEBRUARY 2,000.00 2011 1 DISTRIBUTION FROM THE ESTATE OF BOYD E. DILLER RECEIVED IN MARCH 330,997.32 2013 & FINAL DISTRIBUTION FROM THE ESTATE OF BOYD E. DILLER RECEIVED IN 79,104.80 AUGUST 2013 f TOTAL(Also enter on Line 5,Recapitulation) $ 412 102.12 If more space is needed,use additional sheets of paper of the same size. 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 ELVIN B. DILLER, SR 21 09 0347 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City 'State ZIP Years)Commission Paid: 2, AttomeyFees: SCARINGI & SCARINGI, P.C. 20,605.11 1 Family Exemption:(If decedents address is not the same as claimant's,attach explanation.) Claimant Street Address city State ZIP Relationship of Claimant to Decedent 4 Probate Fees: CUMBERLAND COUNTY REGISTER OF WILLS (ADDITIONAL) 200.00 5 Accountant Fees: 6. Tax Return Preparer Fees: 7. CUMBERLAND CO REGISTER OF WILLS- FILING FEE FOR SUPPLEMENTAL 15.00 INHERITANCE TAX RETURN 8. CUMBERLAND CO REGISTER OF WILLS- FILING FEE FOR SUPPLEMENTAL 15.00 COUNTY INVENTORY TOTAL(Also enter on Line 9,Recapitulation) $ 20 835.11 If more space is needed,use additional sheets of paper of the same size. REV-1513 EX.(0140) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: ELVIN B. DILLER SR 21 09 0347 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON($)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE 1 TAXABLE DISTRIBUTIONS [include outriflht spousal distributions and transfers under Sec.9116(a)(1,2).] 1. ELVIN B. DILLER, JR. Lineal 78,253.41 6859 WERTZVILLE ROAD ENOLA, PA 17025 2. KIM M, STROHECKER Lineal 78,253.40 328 NORTH MOUNTAIN ROAD NEWVILLE, PA 17241 3. MICHAEL D. DILLER Lineal 78,253.40 6875 WERTZVILLE ROAD ENOLA, PA 17025 4. STEPHEN B. DILLER Lineal 78,253.40 7 WEST LOCUST STREET ENOLA, PA 17025 5. BRIAN K. DILLER Lineal 78,253.40 6690 WERTZVILLE ROAD ENOLA, PA 17025 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. 11. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1, TOTAL OF PART 11 -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets of paper of the same size. WAGGONER, FRUTIGER & DAUB, LLP wFS�D CERTIFIED PUBLIC ACCOUNTANTS 5006 EAST TRINDLE ROAD,SUITE 200,MECHANICSBURG,PA 17050-3647 wwwwfdcpa.com (717)506-1222 • FAX(717)506-1223 TIMOTHY C.WAGGONER,CPA DAVID A.PHILLIPS,CPA GEORGE W.LANE,CPA BRIAN D.STRAUS,CPA February 9, 2011 RAYMOND C.BROWN,CPA ROBERT L.HAAR,CPA ABRAM C.BERT,CPA LISA M.STARER,CPA SUZANNE N.NYE,CPA JENNIFER D.WAGNER,CPA This is to help pay the taxes due on the income from the K-1 issued January 31,2010. Sincerely, WAGGONER FRUTIGER&DAUB,LLP David A. Phillips, CPA I BOYD E DILLER 602958350 DAVID ALLEN PHILLIPS 313 12 0 5006 E TRINDLE RD. MECHANICSSURG, PA 770503647 \\ ®WTBank - m�m.gdeamm i 1:0313029551: 1500421205785311`0120 s Egerpi oM ,,A Ae..,f To: Remainder Beneficiaries of Estate Cr EI V1 John Diller-40%of residue VVV 40%of PA refund 238.00 got) 40%of IRS refund 171.60 40%of Estate Residue' 821.994.63 822,404.23 Walter I. Diller-20%of residue 20%of PA refund 119.00 20%of IRS refund 85.80 20%of Estate Residue' 330.997.32 331,202.12 Estate of Elvin Diller, Sr.-20%of residue 20%of PA refund 433097.�32.00 20%of IRS refund .80 ` 20%of Estate Residue' \rcJ 331,202.12 Estate of Ruth Ape-20%of residue 20%of PA refund 119.00 20%of IRS refund 85.80 20%of Estate Residue' 330.997.32 331.202.12 TOTAL DISTRIBUTIONS 1,816,010.59 "see attached calcuation of estate residue 1A. F. 44 All From:Waggoner Frutiger & Daub, LLP 717 506 1223 10/09/2013 09:13 #834 P.001/001 Phoebe M. Weldon From: David A. Phillips Sent: Tuesday, March 05,2013 10:57 AM To: Phoebe M.Weldon Subject: FW: Diller Estate From: Eshelman, Linda fmallto:LEshelma0mwn.com] Sent:Tuesday, March 05, 2013 10:37 AM To: Stevenson, Rich; David A. Phillips Subject: Diller Estate I checked with Cumberland County and no objections were filed against the Account. The Judge will be confirming today and we should receive the confirmation this week. Dave,the 65 day period ends tomorrow, so distributions to the beneficiaries should be made. The distributions are: John Diller-$897,537.78(this is the$75,543.15 due for the stock plus$821,994.63 (his share of residue)) °c Walter Diller-$330,997.32 Estate of Elvin Diller-$330,997.32 Estate of Ruth Apa-$330,997.32 This will leave funds in the estate account for the$240,000 reserve and the$12,983 of estate expense reserve. Please call if you have any questions. Thanks, Linda Linda M. Eshelman, Pa.C.P. Estate Paralegal McNees Wallace 8 Nurick LLC 100 Pine Street, P.O. Box 1166 Harrisburg, PA 17108-1166 Direct Telephone: 717.237.5210 FAX: 717.260.1640 IeshelmanAmwn.com ' McNees Wallace&Nurick LLc The foregoing message may be protected by attorney-client privilege. If you believe it has been sent to you in error, do not read it. Please reply to the sender that you have received the message in error, then delete it. Thank you. Pursuant to U.S. Treasury Department Circular 230, unless we expressly state otherwise, any tax advice contained in this communication (including any attachments)was not intended or written to be used, and cannot be used, for the purpose of(i) avoiding tax-related penalties or(ii) promoting, marketing or recommending to another party any matter(s)addressed herein. 1 Ail o N ® > o L a FU 0 ti Wo m J m cc J U n E. 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