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Home My WebLink About10-16-13 FINAL SUPPLEMENTAL 1505610140 . REV-1500 EX (02-11)(FI) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of individual Taxes INHERITANCE TAX RETURN PO BOX 280601 2 1 0 6 1 1 3 8 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 1 2 0 7 2 0 0 6 0 7 3 1 1 9 3 8 Decedent's Last Name Suffix Decedent's First Name MI APA RUTH M (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Ml Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW E] 1.Original Return 0 2.Supplemental Return 3.Remainder Return(Date of Death Prior to 12-13-82) 0 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 E] 10.Spousal Poverty Credit(Date of Death D 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 WALZ S C A R I NGI 71 7 657 7770 REGISTER OF WILLS USE ONLY First Line of Address C C-> S C A R I N G I & S C A R I N G I PC co ''' C M r ) Second Line of Address r:7 2 00 0 L I NGLE STOWN RD 10 6 .0 City or Post Office State ZIP Code _ DATMILED'4I C.) HARR: I S U R G PA 1 7 1 1 0 `.=' M Co Correspondent's e-mail address: MELANIEWCARINGILAW.COM c 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. SIG =OFPE R BLE FOR Fl RETURN DATE toil, ADDRESS 4 RESERVOIR RD. MECHANICSBURG PA 1705 SIG b#OF PR€PAR T QjP0,N REPRESENT TI E DAT Ol// ADD SS 200 LINGLESTOWN ROAD, SUIT 06 HARRISBURG PA 17110 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610140 1505610140 1505610240 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: RUTH M. A,PA RECAPITULATION 1. Real Estate(Schedule A) ...................................... I 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 N911-Probate Property (Schedule G) M 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 for which an election to tax has not been made(Schedule J) . .. .. . . . . . ..... . . . . . . . 13. 14. Not 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.015 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 REvi500 Ek(FI) Page 3 File Number Decedent's Complete Address: 21 os 1138 DECEDENTS NAME RUTH M. APA — - - STREET ADDRESS 4 RESERVOIR ROAD -- — - — -- --— —--- --- PA E -- ZIP — CITY 17055 MECHANICSBURG Tax Payments and Credits: 17,607.02 1, Tax Due(Page 2,Line 19) (1) 2. Credits/Payments 6,519.24 A.Prior Payments B.Discount Total Credits(A+B) (2) 6,519.24 3. Interest (3) 4. If Line 2 is greater than Line 1+Line 3,enter the difference.This is the OVERPAYMENT. (4) 0.00 Fill in oval 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) 11,087.78 Make check payable to REGISTER OF WILLS, AGENT a an wimmmm., 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 ...................................................................... ❑ 0 b. retain the right to designate who shall use the property transferred or its income ............................... ❑ ❑ X c. retain a reversionary interest ..................................................................................................... El E d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ❑ 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? ......... ❑ El 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation?.................................................................................................. ❑ 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 p2 P.S.§9116(a)(1.1)(i)]. 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 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)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedents lineal beneficiaries is 4.5 percent,except as noted in 172 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 9X+(08-12) • pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY I ESTATE OF: FILE NUMBER: RUTH M.APA 21 06 1138 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. * 2. DISTRIBUTION FROM THE ESTATE OF BOYD E. DILLER RECEIVED IN MARCH 330,997.32 2013 3. FINAL DISTRIBUTION FROM THE ESTATE OF BOYD E. DILLER RECEIVED IN 79,104.80 AUGUST 2013* *THESE THREE DISTRIBUTIONS ARE THE BALANCE OF THE"ANTICIPATED FUTURE DISTRIBUTIONS" LISTED ON THE ORIGINAL INHERITANCE TAX RETURN, SCHEDULE E, WHICH WAS FILED ON AUGUST 31, 2007 TOTAL(Also enter on Line 5, 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 INHERITANCETAXFETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER RUTH M.APA 21 06 1138 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES; 1. B. ADMINISTRATIVE COSTS: Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address city State ZIP Year(s)Commission Paid: 2. Attorney Few: SCARINGI &SCARINGI, P.C. 20,605.11 3. Family Exemption:(if decedents address is not the same as claimants,attach explanation) Claimant Street Address CRY State _zip Relationship of Claimant to Decedent 4• Probate Fees: CUMBERLAND CO REGISTER OF WILLS(ADDITIONAL) 200.00 & Accountant Fees: B. Tax Return Preparer Fees: 7. CUMBERLAND CO REGISTER OF WILLS-FILING FEE FOR SUPPLEMENTAL INHERITANCE TAX RETURN 15.00 8. CUMBERLAND CO REGISTER OF WILLS-FILING FEE FOR SUPPLEMENTAL COUNTY INVENTORY 15.00 TOTAL(Also enter on Line 9,Recapitulation) If more space is needed,use additional sheets of paper- — lationT�$ 20.835.11, REV-1513E)(+(01-10) pennsylvania SCHEDULE DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: RUTH M.APA 21 06 1138 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Tmstee(s) OF ESTATE 1. TAXABLE DISTRIBUTIONS [Include o ' ht spousal distributions and transfers under ut* I Sec.9176(a)(1.2).] 1 FRANKLYN G.APA, JR. Lineal 195,633.50 46 APPALACHIAN DRIVE CARLISLE, PA 17015 2. GLORIA.APA Lineal 195,633.51 4 RESERVOIR ROAD MECHANICSBURG, PA 17055 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE, NON-TAXABLE DISTRIBUTIONS: - 1. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 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. k K z � _ d "Ee r ' 4 t_ K cm S i # `' '� ao- ' yx Fx':, s. ✓a :do- X..�`X �� r Ov 7 Y WAGGONER, FRUTIGER & DAUB, LLP WF&D CERTIFIED PUBLIC ACCOUNTANTS 0a , 5006 EAST TRINDLE ROAD,SUITE 200,MECHANCSSURG,PA 17050-3647 www.wfdcpa.com (717)60&1222 • FAX(717)606-1223 TIMOTHY C.WAGGONER,CPA DAVID A.PHLLIPS,CPA GEORGE W.LANE,CPA February 9,2011 BRIAN D.STRALIS.CPA RAYMOND C.BROWN,CPA ROBERT L HAAR,CPA ABRAM C.BERT,CPA USA M.STATLER,CPA BUZ~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 N°• 1096 C MaTB� �� Al VIP DATE PAY \\ TO ORDER OF �s" T( I �, i DOLLARS Ni..=. FOR S 7E Yt� DiILER a Ml iw ,"00109611' AM3L30295Si: 95060562811' i Y r N r r ED IE r n ' Esiock L r Ater To:Remainder Beneficiaries of Estate ,.#John Diller-40%of residue 40%of PA refund 238.00 � • A 40%of IRS refund 171.60 PO 40%of Estate Residue* 21 9" 822,404.23 ,Waiter 1.Diller-20%of residue 20°!0 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 119.00 20%of IRS refund 85.80 . 20%of Estate Residue` 330.997.,32 331,202,12 Estate of Ruth Ape-20%of residue 20%of PA refund 119.00 20%of IRS refund t 20%of Estate Residue* Q,�7 331,,&&2.12 TOTAL DISTRIBUTIONS 1,816,010.59 *see attached calc cation of estate residue 1"�� i �� Froyi:Waggoner Frutiger & Daub, LLP 717 506 1223 1010912013 09:13 #834 P.001/001 Phoebe M.Weldon From: David A.Phillips Sent: Tuesday,March 05,201310:57 AM To; Phoebe M.Weldon Subject: FW. Diller Estate From: Eshelman, Unda wrmaitto:LEsh@kfflQmwn.coml 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)) Walter Diller-$330,997.32 tL ►°�•�� Estate of Elvin Diller-$330,997.32 �-k d �� ,� , Estate of Ruth Apa-$330,997.32 1-`'`1 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 Wailace&Nurick LLC 100 Pine Street, P.O. Box 1166 Harrisburg, PA 17108-1166 Direct Telephone: 717.237.6210 FAX:717.260.1640 leshelmantbmwn.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 St i MEW. lot 1�R►x�1J't��iC,6t�1 ddarket plaza i Markat Plaza flay x Pechanicsburq pA !'7055 -equiriss Call: 717-697-1884 '-"at X3JOMX087 ESTATE OF RUTS bd F f: 03'67/33 Ante: 2163 0't n7t iJ Titus: :s5am to RF,t; q BAVIfew von Estate Check from 4rit: 7 caw Sol: 330, 9 97..:.2 90-4: 331,022.34 WF&D $330,997.32 Chk hid -10 ,750.06 Ghk hr.± r1s t 4,T50.00 duet Laxg. ,:G 325,997.32 Chack Rsc,iva9 :130,997.32 T Authorized by ITT Source: L ' P1ry tic F.. M Kno" Other YISA salons Transfer 1.90% APR YIO balance transfer fears. Ask an assoc for more dotmils. iate R97AIR OF RUTH MARIR APA . y ESTATE OF BOYD E DILLER4M0 1012 DAVID A PHILLIPS,EXECUTOR 5006 E TRINDLE RD. ``r• MECHANICSBURG,PA 17050-3647 DATE YANN 52\3 A13 C3 ORDER of 1 i a'gsL� �all�i 'M. �,3?-�"_�$ ( 1 b F!Es ,, •. u"k ti OLLARS FmM&TBank MyChoice Ptus MEMO ,effftPWdo.b. 403 130 29 5 5i: 9849869 20 211' i0 i 2 • A a m A D _ W c nm > mA c zm m -Zi O � mmA -z-! rz � m O C C m C 'Tr Z Omzc O m � mm D Q p 0 m Z v m m vmi n ° tmn r- � � -n ° c° 0oran ° > o --.q0 a z M v mo v 4 m Mw m m Cl) � rmn -4 m m Q M ,z� ;o umi -� O � ED Q m c- oo z m p O -i mnm0rC- � G3 Z . m m O r- — m v - IOrnn� E � v m ar -� � m m. m nm ;o env ° w p CZ -°i z n m nz m C- w r. _ CO v z a° ,-4 m C p 0 a o0 w o° w o c° a oo o Z p �. ra a - m D (7) "i to O m mm --� C ;u p o o tmn CA °o r w rn 0 0 o o° o co M m G Z � =► a o rte' m P c-c w °o o 'n 0 0 0 0° o 00 CO PO m X .CDa o o = > c 'ory o a m Do � Co o o rn .. rn CO CA ww w 0 0 0 cn v c cn �• o a Co ry N v N o v as a o . n A fl r-w O o o ° w w o ° ° °v a o 8