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Home My WebLink About12-26-13 (2) 1505610143 REV-1500 Ex`°2_"' ' ' PA Department of Revenue y OFFICIAL USE ONLY p Penns Ivania County Code Year File Number Bureau of Individual Taxes DEPARTMENT OF REVENUE PO BOX.280601 INHERITANCE TAX RETURN 21 13 1212 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 03 31 2012 09 29 1941 Decedent's Last Name Suffix Decedent's First Name MI SANTO ROBERT J (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI SANTO 14ARILYN L 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 1:1 3. Remainder Return(Date of Death Prior to 12-13-82) ❑ 4. Limited Estate 1:1 4a.Future Interest Compromise ❑ 5. Federal Estate Tax Return Required (date of death after 12-12-82) X❑ g Decedent Died Testate Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) ❑ (Attach Copy of Trust) ❑ 9. Litigation Proceeds Received ❑ 10.Spousal Poverty Credit(Date of Death ❑ 11.Election to tax under Sec.9113(A) between 12-31-91 and i-1-95) (Attach Schedule 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION,§HOULD BE DIRECTED TO: Name Daytime Telephohre Numr:.3 ROB BLEECHER ESQ 7 '7�91 9$0 ', n FOG_iSTC OF WILLS�._4E^ONLY First Line of Address C� --T a `art 650 NORTH TWELFTH STREE -_ rn Second Line of Address �� —I D 'C) City r Post Office DATE FILED ty State ZIP Code LEMOYNE PA 17043 Correspondent's e-mail address: rbleecher(aD_pechtlaw.com 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. SIGNATURA OF PERSON RESPO SIBLE FOR FILING RETURN DATE &L-� Marilyn L. Santo 12"23-13 o ADDRESS 920 Belle Vist riv Enola PA 17025 SIGNATURE OF PREP RER ER THAN REPRESENTATIVE DATE Rob Bleecher, Esquire - 3 -17 ADDRESS 650 North Twelfth Street, Lemoyne, PA 17043 Side 1 1505610143 1505610143 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: Santo, Robert James RECAPITULATION 1. Real Estate(Schedule A).................................................:..................................... 1. 50 , 000 . 00 2. Stocks and Bonds(Schedule B)............................................................................. 2. 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 ton Probate Property (Schedule G) u Separate Billing Requested............ 7. 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 50 , 000 . 00 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 178 . 50 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 178 . 50 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 49, 821 . 5 0 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. 49, 821 . 50 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 49, 821 . 50 15. 0 . 00 16. Amount of Line 14 taxable at lineal rate X .045 0 . 00 16. 0 . 00 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. 0 . 00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑ Side 2 1505610243 1505610243 REV-1500 EX Page 3 File Number 21-13-1212 Decedent's Complete Address: DECEDENT'S NAME Santo, Robert James STREET ADDRESS 920 Belle Vista Drive CITY STATE ZIP Enola PA 17025 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 0.00 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) 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;............................................................................... ❑x b. retain the right to designate who shall use the property transferred or its income;.................................. x 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?.................................................................................................................... ❑ 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?.................................................................................................................. ❑ 0 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)(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 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 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-1502 EX*(01.10) SCHEDULE A pennsylvania REAL ESTATE DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Santo, Robert James 21-13-1212 All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on schedule F. Attach a copy of the settlement sheet if the property has been sold Include a copy of the deed showing decedent's interest if owned as tenant in common. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 920 Belle Vista Drive, Enola PA 50,000.00 TOTAL(Also enter on Line 1, Recapitulation) 50,000.00 (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 A(Rev.01-10) REV-1511 EX+(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RESIDENT DEC ENTTURN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Santo, Robert James 21-13-1212 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State ZiD Year(s)Commission Paid 2. Attorney's Fees 0.00 See continuation schedule(s)attached 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 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 178.50 See continuation schedule(s)attached TOTAL(Also enter on line 9, Recapitulation) 178.50 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 Santo, Robert James 21-13-1212 ITEM NUMBER DESCRIPTION AMOUNT Attorney Fees 1 Rob Bleecher, Esquire-Attorney Fees-PRO BONO 0.00 H-B2 0.00 Other Administrative Costs 2 Register of Wills,Cumberland County-probate fees 178.50 1-1-137 178.50 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Santo, Robert James 21-13-1212 RELATIONSHIP TO NUMBER PERSON(S)AND ADDRESS OF DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE PERSOS)RECEIVING PROPERTY 0 of List rustee s (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] Marilyn L.Santo Spouse 100% 920 Belle Vista Drive Enola, PA 17025 Total Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appopriate. 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) LAST WILL AND TESTAMENT I, ROBERT J. SANTO, of 920 Belle Vista Drive, Enola, Cumberland County, Pennsylvania 17025, do hereby make, publish and declare this to be my last will and testament, hereby revoking all wills heretofore made by me. 1. I direct my personal representative to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. I direct that all inheritance taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property, whether or not such property passes under this Will, shall be paid by my personal representative out of my estate. 2. 1 authorize and empower my personal representative to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein, at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefore, in fee simple, as I could do if living. My representative is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said representative. 3. 1 give, devise and bequeath all of my estate of whatever nature and wherever situate to my spouse, MARILYN L. SANTO. 4. If my spouse, Marilyn L. Santo, does not survive me by a period of at least sixty (60) days, then my estate I give, devise and bequeath to my children and my spouse's children, share and share alike, the child or children of any deceased beneficiary taking the share their parent would have taken if living. 5. 1 nominate and appoint my spouse to be the personal representative of my estate, to serve without bond. If my spouse cannot or does not serve, then I appoint to be the substitute personal representative, with the same powers and also without bond. 6. 1 suggest that my personal representative retain the services of Harold S. Irwin, III, Carlisle, Pennsylvania in the settlement of my estate. ACKNOWLEDGMENT AND AFFIDAVIT WE, ROBERT J. SANTO, SARAH A. HARDESTY and KATHRYN M. MULLEN, the testator and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his last will and that he had signed willingly, and that he executed it as his free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as a witness and that to the best of their knowledge the testator was, at that time, eighteen years of age or older, of sound mind and . under no constraint or undue influence. ROBERT 1 SANTO i(A1WH A. HARq V. KATH YN M. MULLEN COMMONWEALTH OF PENNSYLVANIA :ss: COUNTY OF CUMBERLAND . Subscribed, sworn to and acknowledged before me by ROBERT J. SANTO, the testator herein, and subscribed and sworn to before me by SARAH A. HARDESTY and KATHRYN M. MULLEN,witnesses, this 2 Z' day of April, 2009. Notary Public .OMMONWEALTH OF PENNSYL ANIA NOTARIAL SEAL Harold S.Irwin Iii,E,Gq,Notary Public Carlisle,Cumberland County '4v commission expires Februm06,2011 PECHT& ASSOCIATES, P.C. 650 North Twelfth Street Suite 100 Lemoyne, PA 17043 Wayne M. Pecht Telephone: 717-691-9808 Member of California Bar Fax: 717-695-6550 CPA/ELM in Taxation wpecht @pechtlaw.com www.pechtlaw.com Rob Bleecher December 23, 2013 Glenda Farner Strasbaugh Register of Wills One Courthouse Square Room 102 Carlisle, PA 17013 RE: Estate of Robert J. Santo, deceased File No. 21-13-1212 1 Dear Ms. Strasbaugh: Enclosed for filing in the above-referenced Estate are two (2) originals and two (2) copies of the. Inheritance Tax Return, and an original and two (2) copies of the Inventory. _Please time-stamp the copies and return them to our office in the self-addressed, stamped envelope we provided. Thank you for your attention to this matter. Very truly yours, C'> � PECHT & ASSOCIATES, PC C c M � � ....ice M ry � >_ Cn Cn , c Amy L. Baines Legal Assistant Enclosures CD C CD to —j c\j c UJ I y • Q �� CYO CC_.... G Co OM000 0 bn C m vj CIO c� U O o N � Oa }' H -cz 0 ct � Z o�