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Home My WebLink About05-02-14 COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUALTAXES DEPT.280601 HARRISBURG,PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N0. CD 019109 GLEN H STONER IRREVOC TRUST WAYNE P STONER TRUSTEE 24 BEDROS STREET WINDHAM, NH 03087 ACN ASSESSMENT AMOUNT CONTROL NUMBER -------- mIe 101 $90,000.00 ESTATE INFORMATION: FILE NUMBER: 2114-0252 DECEDENT NAME: STONER GLEN H SR DATE OF PAYMENT: 05/05/2014 POSTMARK DATE: 05/02/2014 COUNTY: CUMBERLAND DATE OF DEATH: 02/05/2014 TOTAL AMOUNT PAID: $90,000.00 REMARKS: ****PAYMENT IS FOR TRUST****** *****NOT FOR THE ESTATE******* CHECK# 504 INITIALS: WZ SEAL RECEIVED BY: LISA M. GRAYSON, ESQ. REGISTER OF WILLS REGISTER OF WILLS vlle' 17050 C, c-Sb� , PA- v7�sc ;� SA S �, Outlook.com Print Message Pagel of 3 Print Close Glen H. Stoner Trust: PA Inheritance Tax Prepayment From: Neil Hendershot(NHendershot @ssbc-law.com) Sent: Thu 5/01/14 3:40 PM To: Cumberland Co Register of Wills & Clerk of Orphans' Court Division (regofwills @ccpa.net) (regofwills @ccpa.net) Cc: WAYNE STONER(stonerenvironmental @msn.com); Ronnie Stoner (ron.stoner @stonerenvironmental.com) (ron.stoner @stonerenvironmental.com); John Mooney (JJM @mooney4law.com) Register of Wills of Cumberland County, PA Attn: Marjorie A. Wevodau, First Deputy 1 Courthouse Square, Suite 102 Carlisle, PA. 17013 Re: Irrevocable Trust of Glen H. Stoner, Sr., deceased (DoD 02/05/2014; SSN 196-14-4542) -- Prepayment of Trust-generated PA Inheritance Tax by Trust only Marjorie -- You and I discussed a few times last week and earlier this week the anticipated prepayment by the Glen H. Stoner, Sr. Irrevocable Trust on account of estimated Pennsylvania Inheritance Tax ascribable to the Trust under its tax payment clause. Attorney John Mooney serves as the Administrator of the Estate of Glen H. Stoner, Sr., deceased, which was probated under your Office's No. 21-14-0252. Under the Decedent's Last Will, the Estate will bear its own Pennsylvania Inheritance Tax. The Trust's beneficiaries will be taxed at a 15% rate, while the Estate's sole beneficiary (if the Last Will is upheld) would be taxed at 4.5%. I explained that the Trust will file its separate PIT Return to be signed by the Trustees, listing Trust assets and deductions actually paid by the Trust related to the Decedent. The Trust will not report any Estate assets or deductions claimed by it. https:/Ibayl75.mail.live.com/ol/maii.mvc/PrintMessages?mkt=en-us 5/1/2014 Outlook.com Print Message Page 2 of 3 After checking twice with the Pennsylvania Department of Revenue, Inheritance Tax Division, you advised me that there is no procedure to create a separate reporting number for the Trust versus the Estate for purposes of PA Inheritance Tax processing and assessment. Thus, the purpose of this letter is to state the source of payment soon to be made by the Trust for its share of PA Inheritance Tax due, to clarify for the record the intended payment purpose under the Trust Agreement (as differentiated from the Decedent's Last Will), and to inform the Estate's Administrator and the PA Department of Revenue as to the intended allocation. The Trust will deliver (either by U.S. Mail with a Certificate of Mailing, or by personal delivery to your Office by a Trustee), a Trust check in the amount of $90,000.00 as a prepayment against the Trust's inheritance tax liability generated by Trust assets only (not any Estate assets). The payment by the Trust should be allocated to it, not to the Estate in any way. You indicated that your Office would note on the receipt to be issued for the Trust's prepayment that it relates to the Trust only, and not to the Estate; and we ask you to do that. By copy of this message to Attorney Mooney, the Administrator of the Estate, I am informing him as to these matters. I request that he acknowledge and agree in a response. A copy of this message will be printed and attached to the check in prepayment of tax by the Trust. Thank you for your cooperation. -- Neil H. Neil E. Hendershot, Esq. https://bay 175.mail.live.com/ol/mail.mvc/PrintMessages?mkt=en-us 5/1/2014 Outlook.com Print Message Page 3 of 3 Serratelli, Schiffman & Brown, P.C. 2080 Linglestown Road, Suite 201 Harrisburg, PA 17110-9670 Email: nhendershot(cbssbc-law.com Mobile: 717-525-1166 (with VM) Office: 717-540-9170 Ofc Fax: 717-540-5481 Ofc Toll-free: 888-746-9025 Blog: PA Elder. Estate& Fiduciary Law Blog This email and any attachments to it may be confidential and are intended solely for the use of the individual to whom it is addressed. If you are not the intended recipient of this email, you must neither take any action based upon its contents, nor copy or show it to anyone. Please contact the sender if you believe you have received this email in error. https://bay 175.mail.live.com/ol/mail.mvc/PrintMessages?mkt=en-us 5/1/2014 �UNITED STATES POSML SERVICE. 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