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Home My WebLink About05-08-14 REV-1500 EX(02-11) 1505610143 PA Department of Revenue OFFICIAL USE ONLY p Pennsylvania County Code Year File Number Bureau of Individual Taxes of°.w`NTOFRF1EXUE PO BOX.280601 INHERITANCE TAX RETURN 21 11- 0943 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 03 02 2011 02 09 1989 Decedent's Last Name Suffix Decedent's First Name MI BINGAIi EZEKIEL A (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 2. Supplemental Return E] 8, Remainder Return(Date of Death Prior to 12-13-82) 4, Limited Estate 4a Future Interest Comprodow [J 5. Federal Estate Tax Return Required (date of death after 12-12-82) 6 Decedent Died Testate 7. Dacedent Maintained a Living Trust 0 B. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) p 9. Litigation Proceeds Received 10.g=11 P23 redn#Da95a Daatn 11.Election to tax under Sec.91 13(A) b8tv+e ana -1-95) (Attach Schedule 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATIQN SHOULD BE DIRECTED TO: Name Daytime Telephone Numbs' EDWARD P SEEKER 717 5 9 03280-° :r'rD, C I � _ o REGISTEF@TIIr'7 US O!i " TI CIO First Line of Address ." ;- O SUITE C400 0 ° za cs Cz Second Line of Address N rr"„ 555 GETTYSBURG PIKE ;> City or Post Office State ZIP Code DATE FILED MECHANICSBURG PA 17055 Correspondent's e-mail address: epsfidiscic.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. SIGNATU/R OF PERSON RESPONSIBLE FOR�FIL�I/N�G�RETURN m DATE (t i� >ti 11, t'"`(l�Wfr)�1�15rn� Audrey M. Bloom t/L15�/t/ ADDRESV �..1 "I 441AVallevStreetEMarylsvilleEPA 17053 SIGNATURE PREPARER N REPRESENTATIVE DATE Edward P Seeber JS !t� AOD $ Suite C-4000555 Gettysburg PikeLMechanicsburgEPA 17055 Side 1 L„ 1505610143 1505610143 J 1505610243 REV-1500 EX Decedent's Social Security Number Decedem s Name. Bingaman, Ezekiel A. 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. 47 , 500 . 00 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous Ivoq-Probate Property (Schedule G) Lf Separate Billing Requested............ 7. 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 47 ,500 . 00 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 19, 034 . 55 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 11. Total Deductions(total Lines 9 and 10)................................................................ 11 19, 034 . 55 12. Net Value of Estate(Line 8 minus Line 11)... - .... 12. 28 , 465 . 45 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. 28 , 465 . 45 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 - 15. 0 . 00 16. Amount of Line 14 taxable 28 , 465 . 45 16. 1 at lineal rate X .045 1 , 280 . 95 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. 1 , 280 . 95 .............................................................................. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 0 Side 2 L 1505610243 1505610243 J REV-1500 EX Page 3 File Number 21-11-0943 Decedent's Complete Address: DECEDENT'S NAME Bingaman, Ezekiel A. _ STREET ADDRESS 422 South Enola Drive CITY STATE ZIP Enola PA 17028 Tax Payments and Credits: 1. Tax Due(Page 2, Line 19) (1) 1,280.95 2. Credits/Payments A. Prior Payments 1,236.81 B. Discount 0.00 Total Credits(A +B) (2) 1,236.81 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 2fA-ine 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) 44.14 Make Check Payable to: REGISTER OF WILLSEAGENT. 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........1........ ❑ 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 I�'—tt receiving adequate consideration?.................................................................................................................... ❑ Lox 1 Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ {� 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 LYOU MUST COMPLETE SCHEDULE Q 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 172 P,S.§9116(a)(1.1)(C)]. 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 172 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 K 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 172 P.S.§9116(a)(1)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)1.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. Rev1508 EX.(1140) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Bingaman, Ezekiel A. 21-11-0943 Include the proceeds of litigation and the date the proceeds were received by the estate. AN property johniiy.awred vote the right of suevivarship nuurst be disclosed 00 schedNe F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Civil litigation-third party/underinsured motorist settlement-50%allocated to survival 47,500.00 action(settlement proceeds received 11/13/13;tax paid on 11/20113 -PLEASE ABATE ALL PENALTIES&INTEREST) TOTAL tAiso enter on Line 5, Recapitulation) 47,500.00 (it mile 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) i REV-1611 EX-(10A6t Pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RESIDENT DECEDENT RETURN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER BingamanCEzekiel A. 21-11-0943 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s)attached 11270.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Audrey M. Bloom Street address 441A Valley Street city Marysville State PA zip 17053 Year(s)Commission Paid 21375.00 2- Attorney's Fees JamesrrSmithCDietterick&ConnellyLLLP 1[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 135.50 5. Accountant's Fees 6. Tax Return Preparers Fees 7. Other Administrative Costs 13[754.05 See continuation schedule(s)attached TOTAL(Also enter on line 9[Recapitulation) 19[034.55 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 Bingaman, Ezekiel A. 21-11-4943 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses nses I Sullivan Funeral Home-funeral services 1,270.00 H-A 1,270.00 Other Administrative Costs 2 Cumberland Law Journal -estate notice advertisement fee 7500 3 JSDC Law Offices-reservation for estate administration closing costs 200.00 4 Register of Wills,Cumberland County-filing fee for the Return&Inventory 30.00 5 Schmidt Kramer PC-attorney fees for civil litigation-50%allocation to survival action 11,875.00 6 Schmidt Kramer PC-attorney expenses for civil litigation-50%s allocation to survival action 1,395.13 7 The Sentinel -estate notice advertisement fee 17&.92 H-B7 13,754.45 Copyright(c)2002 form Software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-96) REV-0513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE _ INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Bingaman,Ezekiel A. 21-11-0943 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Wards) {$$$} Do Not U51 IrmsteetAl 1 TAXABLE DISTRIBUTIONS (include outright spousal distributions,and transfers under Sec. 9116(a)(1.2)] 1 Elijah Bingaman Child 50%of residue 14,232.72 c/o Jessica Peck,535 Harman Road Halifax,PA 17032 2 Nehemiah Bingaman Child 50%of residue 14,232.73 c/o Jessica Peck,535 Harman Road Halifax, PA 17032 Total 28,465.45 Enter dollar amounts for distributions shown above on lines 15 through 1a an Rev 1500 cover sheet,as appropriate. 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 it-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10) JSDC LAW OFFICES JANES•SN M DIEITERICC CONNELLY SPADE CHABAL YA1HN SEEBER•TOMASKO Cheryl L.Baker,CP Certified Pamlegal May 7, 2014 clb@jsdc.com P.O.BOX 650 HERSHEY,RA 17033 Register of Wills M" OFFO� 134 SIRE AvFNUE Attention: Diane HUMMELSiOWN,PA 17036 Cumberland County Courthouse WEST SHORE LO m•. I Courthouse Square 555 GE„YswNG PIKE Carlisle, PA 17013 Surt C400 MECHANICSBURG,PA 17055 Re: Estate of Ezekiel A. Bingaman TEL.717.533.3260 File No. 21-11-0943 WWW.JSDC.COM Dear Diane: GARY L.JAMES MAX J.SMRR,JR. A..DIERERR Pursuant to your voicemail message, enclosed is a check in the amount of $30.00 JOHN J.SCOTT DI E JR. CK representing the filing fee for the Pennsylvania Inheritance Tax Return and Inventory for JAmEs F. CHAEA,w the above-referenced Estate. NEIL W.YAHN EDWARD P.SIEMER If you have any questions,please feel free to contact me. RoNAED T TomA a SuI M.KADEL Cou"r K.PrnaEii Sincerely, KAHGN N.OCNNEUY CHRISnNE T.BRAJN JSDC LAW OFFICES JESSICA E. wE GREGORY A..KOGNr,JR, TERI J.CAA TERES4 M.REIFSNVDER JAMES D.YOUNG ery L. Baker, CP CAYa B.HENN erti ed Paralegal ALEXIG M.WOSZtwsp GE COUNSEL: Enclosure GREGORY K.RM Us KIMBERLY A.BONNER . PA M.SALM a ANDREI RIGGS z rT1 EX;' o . v � r •--10 r r7l rrl rza .. is CO co ;—err <-> o R ?t O i N r m s � CD Reply to: Suite C-400 555 Gettysburg Pike Mechanicsburg,PA 17055 Direct Dial: 717-298-2094 Direct Fax: 717-298-2095 � .� . . \\ � \ƒ � . \ � ( \ � k ® ® \ \ Mo \ & J + f \ > S & 99 « 0 § a � /22nm \ % $ «2 m ƒ% / $S _ �7,, \ co & � .ƒm � ! }§ 0 ! ,