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HomeMy WebLinkAbout03-27-14 (2) J 1505610143 REV-1500 (°11' OFFICIAL USE ONLY `z PA Department of Revenue Pennsylvania County Code Year File Number Bureau of Individual Taxes DEPARTNENi OF REVENUE PO BOX.280601 INHERITANCE TAX RETURN 21 14 0031 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 12 20 2013 10 03 1918 Decedent's Last Name Suffix Decedent's First Name Ml ILGENFRITZ EDWARD W (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI ILGENFRITZ WINIFRED S Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW O 1. Original Return 2. Supplemental Return 3. Remainder Return(Date of Death Prior to 12.13-82) 4, Limited Estate 4a-Future Interest Compromise E] S. Federal Estate Tax Return Required (date of death after t2-12-92) g Decedent Dled Testate © 7, Decedennt Mainpjnw a Living Trust S. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach COpyo rust) 9. Litigation Proceeds Received 1G.ggu.s.n 1P2 3 9t enOS16���E Death 11.Etedion to tax under Sec.4113{A} (Attach Schedule O) CORRESPONDENT•THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number v GARY L JAMES ESQ 717 5W 3250r rn REGISTEIPP'LYII�S U NI.df1 # n m ti First Line of Address 134 SIPE AVENUE o ° Second Line of Address O c= I—+ r., [;RTE FILED City or Post Office State ZIP Code HUNMELSTOWN PA 17036 Correspondent's e-mail address: DliO4sdc com Under penalties of perjury.I declare that I have examined this return,includin 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 persona representative is based on all information of which preparer has any knowledge. SIGN URE OF PEft50N P SI4LE FOR FILING RETURN GAT Gary L. James — �2 ADDRESS 134 S' a Ave ue �ufnpnelstown, PA 17036 SIG ATU P THAN REPRESENTATIVE DATE Gary L.James Esq. ADDRESS 134 Si a Av e, H mmelstown, PA 17036 Side 1 1505610143 1505610143 C} J 1505610243 REV-1500 EX Decedent's Social Security Number Dec ent'aName. Ilgenfritz, Edward W. 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&Notes Receivable(Schedule D)........................................................ 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 12 , 749 . 83 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous Non,-Probate Property (Schedule G) U Separate Billinq Requested............ 7. 516, 858 . 17 8. Total Gross Assets(total Lines 1 through 7)........................................................ S. 529 , 608 . 00 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 13 ,335 . 90 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 4 , 766 . 29 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 18 , 102 . 19 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 511 , 505 81 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J)............................................... 13. 500 . 00 14. Net Value Subject to Tax(Line 12 minus Line 13)............................................... 14. 511 , 005 . 81 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 491 , 005 . 81 15. 0 . 00 (a)(1.2)X.00 16. Amount of Line 14 taxable 20 , 000 . 00 16. 900 . 00 at lineal rate X .045 17. Amount of Line 14 taxable 0 . 00 17. 0 . 00 at sibling rate X.12 18. Amount of Line 14 taxable 0 . 00 18. 0 . 00 at collateral rate X.15 19. TAX DUE................................................................................................................ 19. 900 . 00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 1505610243 J REV-1500 EX Page 3 File Number 21-14-0031 Decedent's Complete Address: DECEDENT'S NAME Ilgenfritz, Edward W. STREETADDRESS 2100 Bent Creek Blvd.Apt. 218 CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due(Page 2, Line 19) (1) 900.00 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) 900.00 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?.................................................................................................................... ❑ ❑Ic 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 designat ion?.................................................................................................................. 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. r ,y?iry9u sr - ....._ ,t_...::_ _.au5�. '•� " "�. . ..... :,....t. :r =;c. :oar' Far 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 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-(11-10) SCHEDULE E Pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF PERSONAL PROPERTY INHERITANCE TAX AX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Ilgenfritz Edward W. 21-14-0031 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Bridges at Bent Creek-patient fund 333.57 2 M&T Bank Checking Account#10652426-valued per letter dated January 17, 2014 11,316.13 Accrued interest on Item 2 through date of death 0.04 3 ROBC Limited Partnership-nursing home refund 93.29 4 Commonwealth of Pennsylvania -refund of Medicare Part B penalty 1,006.80 TOTAL(Also enter on Line 5, Recapitulation) 12,749.83 (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-1510 EX-(0"9) SCHEDULE G Pennsylvania INTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Ilgenfritz, Edward W. 21-14-0031 This schedule must be completed and fled if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECDS EXCLUSION TAXABLE NUMBER THE DATE OF TRANSTRANSFEREE CH THEIR COPY OF THE DEED FFOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 4,921.417 units of American Balanced Fund Class A- 118,803.01 118,803.01 titled in the Edward W.Ilgenfritz Living Trust dated November 28, 1994; held in the Morgan Stanley brokerage account#341-901911-550;valued per statement dated January 28, 2014 and public listing 2 500 shares of Annaly Capital Management Inc-titled 5,025.00 5.025.00 in the Edward W. Ilgenfritz Living Trust dated November 28, 1994; held in the Morgan Stanley brokerage account#341-901911-550;valued per statement dated January 28,2014 and public listing 3 650 shares of BP PLC -titled in the Edward W. 30,381.00 30,381.00 Ilgenfritz Living Trust dated November 28, 1994; held in the Morgan Stanley brokerage account#341 -901911-550;valued per statement dated January 28, 2014 and public listing 4 Camera Equipment, Printer,and Slides 500.00 500.00 5 5,444.82 units of Citibank Money Market Account- 5,444.82 5,444.82 titled in the Edward W. Ilgenfritz Living Trust dated November 28, 1994; held in the Morgan Stanley brokerage account#341-901911-550;valued per statement dated December 31,2013 6 500 shares of Freeport-McMoran Copper&Gold Inc- 17,740.00 17,740.00 titled in the Edward W. Ilgenfritz Living Trust dated November 28, 1994; held in the Morgan Stanley brokerage account#341-901911-550;valued per statement dated January 28,2014 and public listing Total of Continuation Schedule ee attached page TOTAL(Also enter on Line 7, Recapitulation) 516,858.17 (If more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule G(Rev.08-09) Rev-1510 EX+(08-09) SCHEDULE G Pennsylvania INTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT continued ESTATE OF FILE NUMBER Ilgenfritz, Edward W. 1 21-14-0031 ITEM DESCRIPTION OF PROPERTY DATE OF DEATH OF DECD'S EXCLUSION TAXABLE NUMBER THE DATENOF TTERANSFERSATTACH A COPY OF RELATIONSHIP DEED FFOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 7 350 shares of Intel Corporation -titled in the Edward 8,820.00 8,820.00 W. Ilgenfritz Living Trust dated November 28, 1994; held in the Morgan Stanley brokerage account#341 -901911-550;valued per statement dated January 28, 2014 and public listing 8 2,000 shares of Nordic American Tankers Ltd-titled in 17,820.00 17,820.00 the Edward W.Ilgenfritz Living Trust dated November 28, 1994; held in the Morgan Stanley brokerage account#341-901911-550;valued per statement dated January 28,2014 and public listing 9 Personal Property 1,500.00 1,500.00 10 850 shares of PPL Corporation-titled in the Edward 25,143.00 25,143.00 W.Ilgenfritz Living Trust dated November 28, 1994; held in the Morgan Stanley brokerage account#341 -901911-550; valued per statement dated January 28, 2014 and public listing 11 5,802.766 units of Western Asset Managed Municipals 91,857.79 91,857.79 A-titled in the Edward W. Ilgenfritz Living Trust dated November 28, 1994; held in the Morgan Stanley brokerage account#341-901911-550;valued per statement dated January 28,2014 and public listing 12 15,618.336 units of Western Asset PA Municipals A- 193,823.55 193,823.55 titled in the Edward W. Ilgenfritz Living Trust dated November 28, 1994; held in the Morgan Stanley brokerage account#341-901911-550;valued per statement dated January 28,2014 and public listing TOTAL(Also enter on Line 7, Recapitulation) 516,858.17 Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule G(Rev.08-09) REV-1511 EX.(1049) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RESIDENT DECEDENT URN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Ilgenfritz, Edward W. 21-14-0031 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s)attached 440.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(s)Commission Paid 2. Attorney's Fees James, Smith, Dietterick& Connelly, LLP 12,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State ZiD Relationship of Claimant to Decedent 4. Probate Fees 98.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 297.40 See continuation schedule(s)attached TOTAL(Also enter on line 9, Recapitulation) 13,335.90 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 Ilgenfritz, Edward W. 21-14-0031 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Hetrick Cremation Services of Central Pennsylvania-funeral 440.00 H-A 440.00 Other Administrative Costs 2 Cumberland Law Journal -estate advertisment 75.00 3 The Sentinel -estate advertisment 222.40 H-137 297.40 Copyright(c)2002 form software only The Lackner Group, Inc. Fonn PA-1500 Schedule H(Rev.6-98) Rev4512 EX-(12-08) SCHEDULE 1 pennsylvania DEBTS OF DECEDENT, DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Ilgenfritz, Edward W. 21-14-0031 Report debts Incurred by the decedent prior to death that remained unpaid at the date of death,Including unrcimbursedmedical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Alert Pharmacy Services-prescriptions 18.79 2 Alert Pharmacy Services-prescriptions 166.70 3 Fox Rehabilitation Services 56.80 14 Fox Rehabilitation Services 39.23 5 Home Instead-home health care workers 1.466.50 6 JSDC Law Offices -PDA fees 936.25 7 Perll Diagnostics Inc-blood work 1.776.00 8 State Employees Retirement System -refund of pension 284.02 TOTAL(Also enter on Line 10, Recapitulation) 4,766.29 (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 1(Rev. 12-08) REV-1610 EX.(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER II enfritz, Edward W. 21-14-0031 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(Sl RECEIVING PROPERTY DECEDENT (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Gwylan A. Carson Daughter $20,000 bequest 20,000.00 324 Lodebar Est Nellysford,VA 22958-2009 2 Winifred E.Ilgenfritz Spouse residue 511,505.81 c/o Joan Simpson, POA 1305 Pittston Avenue Scranton, PA 18505 Total 531,505.81 Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 rover 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 1 Bridges at Bent Creek 500.00 TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE 500.00 Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10)