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Home My WebLink About07-23-14 ` J 150561�105 REV-1500 EX�o=_��,�F„ � PA Department of Revenue Pennsylvania OFFICIAL USE ONLY Bureau of Individual Taxes �",��`"' `"`"`"°` County Code Year File Number PO BOX 28o6oi � INHERITANCE TAX RETURN Harrisburcr PA 1��28-0601 RESIDENT DECEDENT �, '� �� Z� ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDWYY 06/04/2012 08/16/1996 DecedenYs Last Name Suffix DecedenYs First Name MI RYMAN DAKOTA C (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 C� 1.Original Return O 2.Supplemental Return O 3. Remainder Return(Date of Death Prior to 12-13-82) O 4.Limited Estate p 4a.Future Interest Compromise(date of O 5. Federal Estate Tax Return Required death after 12-12-82) O 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Wili) (Attach Copy of Trust.) � 9. Litigation Proceeds Received O 10.Spousal Poverty Credit(Date of Death O 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 T0: Name Daytime Telephone Number JOHN B DOUGHERTY (717) 238-1657 �:� ��> -xs REGISTE�f'T�,IILLS USE'rONLY - � S� �.. t" '-- GE'1"�1 C;;: r -i•:.�`,% First Line of Address ��` `- -' �._ �_' C-- •_r � f i�._ t I,�-_ SUITE 100 ��r--' c,�.� ; � C7� `: � Second Line ofAddress ��f..; � �r� i 800 N SECOND STREET �� = rT,; � b rs p City or Post Office State ZIP Code II/�TE FILED � "�'� HARRISBURG PA 17102 CorrespondenYs e-mail address:welnstOCk.law verizon.net Under penalties of pery'ury,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 ali information of which preparer has any knowledge. SI OF PERSON RESP NSIBL FOR LING RETURN . ' DATE DDRES 07/14/2014 Suite 1 0, 800 N Second Street, Harrisburg, PA 17102 SIGNATUR O PREPARER OTHER THA P ESEN IVE � DATE ADDRES / 07/14/2014 2410 rry Street, Harrisburg, PA 17111 PLEASE USE ORIGINAL FORM ONLY Side 1 � 1505610105 1505610105 J J 1505610205 REV-1500 EX(FI) DecedenYs Social Security Number oecedent's rvame: DAKOTA C RYMAN 228-77-4453 RECAPITULATION 1. Real Estate(Schedule A). . ... . .... . :. .. ... ..... . . . ..... .. . . . . .. .. . . . . 1. 2. Stocksand 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. 32,845.09 6. Jointly Owned Property(Schedule F) O Separate Billing Requested . ..... . 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested... . . . .. 7. 8. Total Gross Assets(total Lines 1 through 7). .. ..... ..... ..... . . ... . . . ... 8. 32,845.09 9. Funeral Expenses and Administrative Costs(Schedule H)... ..... .. ... . . . ... 9. 696.43 10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule I). .. ..... .. . .... 10. 11. Total Deductions(total Lines 9 and 10). .. . .... . ..... . . . .. .. . .. .. . ..... . 11. 696.43 12. Net Value of Estate(Line 8 minus Line 11) .... . . . .. . . . .. .. . . .... . .... . . . 12. 32,148.66 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. 32,148.66 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._ 15. 16. Amount of Line 14 taxable at lineal rate X.0_ 32,148.66 �g. 0.00 17. Amount of Line 14 taxable � at sibling rate X.12 �� 18. Amount of Line 14 taxable at collateral rate X.15 18 19. TAX DUE . .. ...... ....... ... .. ... ... .... . . . .. . ..... . . . .... . .... . .. 19. O.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O Side 2 L 1505610205 1505610205 J REV-1500 EX(FI) Page 3 File Number `Decedent's Complete Address: DECEDENT'S NAME DAKOTA C RYMAN STREETADDRESS 808 PINE ROAD cirv CARLISLE STATE ZiP PA 17015 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) 2. Credits/Payments �� 0.00 A.Prior Payments B.Discount 3. Interest Total Credits(A+g) �2� 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. �3� Fill in oval on Page 2,Line 20 to request a refund. �4� 0.00 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.......................................................................................... � ■ b. retain the right to designate who shall use the property transferred or its income ............................................ � � c. retain a reversionary interest .............................................................................................................................. ❑ � d. receive the promise for life of either payments,benefits or care?........................................ .............................. ❑ � 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?.............. ❑ � 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[72 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)j. • The tax rate imposed on the net value of transfers to or for the use of the tlecedenYs 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 decedenYs 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'iso8 EX+(o8-iz) � j i�pennsylvania SCHEDULE E r,,,� DEPARTMENT OF REVENUE CASH, BANK D E P O S I T S & M I S C. INHERITANCE TAX REiURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: DAKOTA C RYMAN FILE NUMBER: 21-12-0725 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorsbip must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. SURVIVAL PROCEEDS 32,845.09 2 WRONGFUL DEATH PROCEEDS 295,605.89 3 WRONGFUL DEATH PROCEEDS NOT TAXED DUE TO CLAIM NOT FILED PRIOR TO DEATH -295,605.89 TOTAL(Also enter on Line 5, Recapitulation) $ 32,845.09 If more space is needed,use additional sheets of paper of the same size. REV-1511 EX+(08-13) � pennsylvania SCHEDULE H ` DEPARTMENTOFREVENUE FUNERAL EXPENSES AND INHERITANCE TAX REfURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF DAKOTA C RYMAN FILE NUMBER 21-12-0725 DecedenYs debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION A� FUNERAL EXPENSES; AMOUNT 1' STOVER FUNERAL HOME 6,376.25 B. ADMINISTRATIVE COSTS; 1, Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s) Commission Paid: Z• Attorney Fees: 3� Family Exemption; (If decedent's address is not the same as claimanYs,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4• Probate Fees: 5• Accountant Fees: 6• Tax Return Preparer Fees: 250.00 �• REGISTER OF WILLS 73.50 $ THE SENTINEL, ESTATE ADVERTISING 189.54 9 CUMBERLAND LAW JOURNAL, ESTATE ADVERTISING 75.00 �o WRONGFUL DEATH PROCEEDS NONTAXABLE ALLOCATION -6,267.86 TOTAL(Also enter on Line 9, Recapitulation) $ 696.43 If more space is needed,use additional sheets of paper of the same size. REV'1513 EX+(O1-10) ' � `pennsylvania SCHEDULE � � DEPARTMENT OFREVENUE � INHERITANCE TAX RETURN B E N E FICIARI ES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: DAKOTA C RYMAN 21-12-0725 NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under Sec. 9116(a)(1.2).� 1� JAMES RYMAN II, 101 E ERIE ST,A4,SPRING VALLEY,IL 61362 FATHER 25000.00 2 JESSIE TAYLOR,808 PINE ROAD CARLISLE,PA 17015 MOTHER 303450.98 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II— ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ Q If more space is needed, use additional sheets of paper of the same size. ' D L� � � O �� C� . � � penn�yCvania ��_�� :+ � DEPARTMENT OF REVENUE ,� ��`— June 6, 2014 John B. Dougherty, Esquire Law Office Ira Weinstock 800 N Second Street Harrisburg,PA 17102 Re: Estate of Dakota Ryrnan File Number 2112-0725 Court of Common Pleas Cumberland County Dear Mr. Dougherty, The Department of Revenue received the Petition for Approval of Settlement Claim to be filed on behalf of the above-referenced Estate in regazd to a wrongful death and survival action. It was forwarded to this Bureau for the Commonwealth's approval of the allocation of the proceeds paid to settle the actions. Pursuant to the Petition, the 15 year old decedent died as a result of being struck by a motor vehicle. The sole heir to decedent's estate is parents. Therefore, any proceeds paid to settle the survival action would pass to decedent's paren and would be subject to a zero percent inheritance tax rate. 72 P.S. §9116(a)(1.2). Accordingly,reg dless of the allocation of the subj�e�ecee�,ds there would be no inheritance tax consequences. � ✓� Please be advised that based upon these facts and for inheritance tax purposes only,this Department has no objection to the proposed allocation of the net proceeds of this action, $295,605.89 to the wrongful death claim and$32,845.09 to the survival claim. Proceeds of a survival action are an asset included in the decedent's estate and, although subject to the imposition of a zero percent inheritance tax rate in this instance,they must be reported on decedent's Pennsylvania inheritance tax return. 42 Pa.C.S.A. § 8302; 72 P.S. § 9106, 9107. Costs and fees must be deducted in the same percentages as the roceeds e allocated. In re Estate of Merr�an, 669 A.2d 1059(Pa. mwlth. 1995). I trust that this letter is a sufficient representation of the Department's position on this matter. As the Department has no objections to the Petition, an attorney from the Department of Revenue will not be attending the hearing regarding it. Please contact me if you or the Court has any questions or requires anything additional from this Bureau. in erely, annon E. Baker Trust Valuation Specialist Inheritance Tax Division w. ��,.u. ..�_.,.:. .,...v. �b..��,x..,�...�.�..�. ..,,....�.�. .�.....�... ., .. � , ..,.� . . .....: ......:...�. . ,.-_.. Bureau of Individual Taxes � PO Box 280601 � Harrisburg, PA 17128 � 717.783.5824 � shabaker@pa.gov 0 c._� rac, r; �ar+ � ~ rH �. fi f3 rt fJ Ua F-, � ►� �} � f''' C� ('J ;:,� � O r'S (`l r� � r. anr� �7 fD �t �� r-n �� , � � � � O F� O� `-"� rt' G� G�' O x `'' �,�' � (`J � Q �p GO �� fJ f' C.� l� c�] y �"�0 _' :s r�S "�J z � t� z�J �t C'� t�"r� CU � d �+ �a Q S� "C "�"7 `� � � �r�a -' � �, �,• ry �� t C G rr z � x w �� -� � y b �' �- � � o �1 �' C � � . C r� G7 fy' .�; � (� N. F-� H � G7 b n..,�� __ '�_ L �~r ��' "� ' _ D� �1 ..� � -��»�� „ C} �� g �� , LAW OFFICES IRA H. WEINSTOCK, P.C. 8UITE 100 IRA H.WEINBTOCB 800 N.SECOND STREET JASON M.WEINSTOCg H�RISBURG,PENNSyi,VAI�7IA 17102 JOHN B.DOUGHERTY AREA CODE 717 JEFFREY R.SCHOTT TELEPAONE: 238-1657 F�,X: (717)238-6691 JOHN POZNIAK E—MAIL ADDRESS LOUIB J.MICHELSEN • '"' "'.c weinstock.law@verizon.net July 22, 2014 Lisa Grayson, Register of Wilis Clerk of the Orphans' Court Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 RE: Estate of Dakota C. Ryman Date of Death: 06-04-2012 File No.: 2012-00725 Dear Ms. Grayson: Enclosed please find an original and two copies of Inheritance Tax Return together with the filing fee of$15.00 with regard to the above Estate. Kindly time stamp the extra copy and return it to the undersigned in the self-addressed and stamped envelope which f have provided. If you have any questions or require anything further, please feel free to contact me. Very truly yours, ' ,c��L�-,�C��r-� - � 10HN B. DOUGHERTY JBD:Isw Enclosure �Q �.° ;"-� � �_::�,"*� i77—r; t-- �—t��_� '�T'1�`_ � r� _,� �`��. � (� .r !.: Cl�.,' � � ' ; , � s G�.._ O c �': , m �-' - x: - =' A•--, rV .`�- =� r— � �� c.,, -Y-,