HomeMy WebLinkAbout07-24-14 � 15�5611185
REV-1500 EX(02-11)(FI)
PA Department of Revenue OFFICIAL USE ONLY
Bureau of Individual Taxes County Code Year File Number
Po sox zsosoi INHERITANCE TAX RETURN 21 11 �724
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
06152011 10091,969
DecedenYs Last Name Suffix DecedenYs First Name M I
LIDDICK ROBERT ARTHUR
(if Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix Spouse's First Name M I
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
- - REGISTER OF WILLS
FILL IN APPROPRIATE BOXES BELOW
� 1. Original Return � 2. Supplemental Return � 3. Remainder Return(Date of Death
Prior to 12-13-82)
❑ 4. Limited Estate ❑ 4a. Future Interest Compromise(date of ❑ 5. Federal Estate Tax Return Required
death after 12-12-82)
� 6. Decedent Died Testate � 7. 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 1-1-95) (Attach Schedule O)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
RICHARD C • SNELBAKER 717-697-8528
REGISTER�I�fq.LS USE Otll:Y , ��
�' t_... ,<.'7
C ;
� �.1�r'.. t.�. � �.c:'"�
�T3.�- �,. �� .
First Line of Address �� �__ � - _
�,^;
C�:';.
44 WEST MAIN STREET ac�
c'1 C.1 �°"' �=
Second Line of Address �C -�- ��'
.: �:7 �: ,��
P •0 • BOX 318 D -' � � yp
Ciryor Post Office State ZIP Code DATE FILED �
MECHANICSBURG PA 17055
CorrespondenYs e-mail address:
Under penalties of perjury, I declare that I have examined this retum,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.
SIG TURE PER ON RESPO SIBLE ROR F ING RET RN � AT
�
AD RE S
KATHY A IRVIN , EXECUTRIX 217 BELLE VISTA DRIVE, MARYS ILLE
SIGNATUR F THER THAN REPRESENTATIVE DATE 5 3
ADORESS
RICHARD C • SNELBAKER, ESQ • 44 WEST MAIN STREET, MECHANICSBURG
PLEASE USE ORIGINAL FORM ONLY PA 17055
Side 1
� 15 0 5 61118 5 oMasa�s.000 15 0 5 61118 5 J
�
� 15�5611285
REV-1500 EX(FI)
DecedenYs Social Security Number
Decedent'SNarr�e: LIDDICK ROBERT ARTHUR
RECAPITULATION
1. Reai Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . � 0 • ��
2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . 2 � • ��
3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C), , , , , 3 � • ��
4. Mortgages and Notes Receivable(Schedule D) . . . . . . . . . . . . . . . . . 4 � . �O
5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) , , , , , 5. � • ��
6. Jointly Owned Property(Schedule F) � Separate Billing Requested , , , , 6 � • 0�
7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property
(Schedule G} � Separate Billing Requested . . . . 7. � • Q�
8. Total Gross Assets(total Lines 1 through 7) , , , , , , , , , , , , , , , , , , 8. 0 • 0�
9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . g. ],9 4,4 2 6 • 5 4
10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule I) , , , , . , , , , �0. � • �0
11. Total Deductions(total Lines 9 and 10), , , , , , , , , , , , , , , , , , , , , 1� ],9 4 ,4 2 6 • 5 4
12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . �2 (],9 4,4 2 6 • 5 4 )
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an election to tax has not been made(Schedule J), , , , , , , , , , , , , , , , �3. 0 • ��
14. Net Value Subject to Tax(Line 12 minus Line 13) . . . . . . . . . . . . . . . �q (],9 4,4 2 6 • 5 4)
TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers un�er Sec.9116
(a)(1.2)X.0- 0 • 0� 15. � • ��
16. Amount of Line 14 t xable
at lineal rate x.0 4� 0 . 0 0 1 s. 0 - 0 D
17. Amount of Line 14 taxable
at sibling rate X.12 � • �� 17. � •�0
18. Amount of Line 14 taxable
at collateral rate X.15 � , �� 18. � - ��
19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. O • O O
20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT X❑
$IC�@ 2
� 15�5611285 1505611285 J
OM4648 3.000
__._ _ , -__ _
REV-1500 EX(FI) Page 3 File Number
Decedent's Complete Address: 21 11 0 7 2 4
DECEDENT'S NAME
LIDDICK ROBERT ARTHUR
STREET ADDRESS
CUMBERLAND COUNTY
CITY STATE ZIP
CAMP HILL PA 17011-
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 0• 0�
2. Credits/Payments
A. Prior Payments 8�3],7 -D 7
B. Discount � •�0
Total Credits(A+g) �z� 8,317• �7
3. Interest
(3) �• ��
4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT.
Fill in box on Page 2,Line 20 to request a refund. (4) 8 i 317• �7
5. If Line 1 + Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) � • �0
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 shail use the property transferred or its income . . . . . . . . . : a �
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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . : O �
3. Did decedent own an"in trust for"or payabie-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 stili 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 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 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.
OM4671 2.000
_ __ _ _ _ _
REV-1511 EX+�,ao9> SCHEDULE H
pennsylvania
DEPARTMENTOF REVENUE FUNERAL EXPENSES AND
INHERITANCETAXRETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Robert Arthur Liddick 21 11 0724
DecedenYs debts m ust be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions:
Name(s)of Personal Representative(s)
Street Address
City State PA ZIP
Year(s)Commission Paid:
2. Attorney Fees:
3. Family Exemption:(If decedenYs address is not the same as GaimanYs,attach e�lanation.)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees:
5. AccountantFees:
6. Tax Return Preparer Fees:
7.
1 Estate of Paul Johnson
and Melissa Bobincheck and Robert Bobincheck,
guardians for Estate of Dylan X. Johnson. Wrongful
death claim against the estate 89,178.73
Total from continuation schedules . . . . . . . . . 105,247.61
TOTAL(Also enter on Line 9,Recapitulation) $ 194 42 6.54
swasac z.000 If more space is needed,use additional sheets of paper of the same size.
Estate of: Robert Arthur Liddick 21 11 0724
Schedule H Part 7 (Page 2)
2 Betsy J. Suggs
guardian £or Estate of Brandon V. Liddick. Wrongful
death claim against the estate 92,818. 68
3 Expenses relating
to litigation and other expenses paid/or to be paid
after the filing of the original Inheritance Tax
Return. 12,429.13
*** See attached Estate Settlement Agreement ***
Total (Carry forward to main schedule) 105,247.81
ESTATE SETTL�IVI�N'T AGREEMENT
THIS ESTATE SETTLEMENT ("Agreement"} is inade and entered into by and between
ROBERT ROYER, as Administrator of the�state of WENDY ROYE.R;BETSY SUGGS, as
Legal Guardian of BRANDON LIDDICK, a minor; ME;LISS� I30BINCHECK, as
Adnunistrator,of the I;state of PAUL.TOHNSON; iVI�LISSA BOBINCHECK, as Parent and
Nah�ral Guardi�u� of DYT_,t'�N X. JOHNSON, a minar; MELISSA}30BINCI�ECK arid
P,OBERT B0131NCI�ECK, as Co-Guarciians of the Estate of DYLAN X, .IOHNSON, a mino;•,
a.nd I�7'HY IRVZN�s Execut�•ix of the Estate af ItOBERT LIDDICK, (tlle inclividua.ls named
above in each of their respeetive capacities are referred to herein individually as"Party"and
collectively as"Parties"), �5 f01I0W5:
BE1t;TCGROUND
�oi�elt 2oyer is th� A�m�r�istratUr of t�lL Estat� af�,�Jendy�Rcyer. j�J�ndy
Royer,na��v deceased, was the mother of Brandan Liddick, a minor. Betsy Suggs
is the Legal Guardian of .Bra.c�dbn Licldiek. Melissa Bobinchecic is the
Adrniiustratrix of the Estate af Paul Johnson. Paul Johnsan, now deceased, was
the father of Dylan X. Johnson, a minor. Melissa Bobincheck is the sole
surviving parent and natural guardian of Dylarl Johnson. Melissa Babincheck and
Robert I3obincheck arc the Co-Guardians of the Estate of Dylan X. Johrison, by
order oC the Orphans' Court of Cumberland County dated December 22, 2U11.
Kathy Irvin is the l�dministratrix of the Estate of Robert Liddicl:, Robert
Liddick, now deccased, �vas the father of l3randon Liddick.
On June 1�, 2011, Robert Liddick entered the hoine of Paul Jol�nson. NIr.
Liddick observed lus ex-girlfi•ieiid, Wendy Royer, in the kitcherz ��ith Mr.
(L0460257.1}
Johnson. Mr. Liddick shot both Ms. Royer and Mr. Johnsan multiple times with a
rifle, causing them both to die, The Parties, other than Kathy Irvin, have asserted
wrongful cleath and survival claims against Kathy Irvin, as executrix of the estate
of Robert Liddick. The parties reached a settlement of the death claims and
entered into a tolling agreement in connection with the settlement, in order to
allow for completion of the administration of the Robert Liddick estafe.
Administration of the Robert Liddick estate has now been substantially
completed and counsel for the Robert Liddick Estate has presented the parties
with a draft accounting for the estate ("Draft Accounting"), a copy of which is
attached hereto as Exhibit "A". The parties have approved the form of the Draft
Accounting and wish to proceed to final settlement of the Robert Liddick estate
under the terms and conditions of this Agreement
NOW THEREFORE, IN CONSIDERATION OF THE MU 1 UAL CO VENANTS
CONTAINED HEREIN, and other good and valuable consideration,the sufficiency of which is
hereby acknowledged, and intending to be legally bound hereby,the PARTIES HEREBY
AGREE AS FOLLOWS:
l, Back�round. The Background set forth above hereby is incorporated within and
made a pa:�t of this Agreement.
2. Settlement of Death Claims. The Parties previously agreed that the net probate
estate of Robert Liddick would ultimately be divided 49% to the Paul Johnson estate and Dylan
X. Johnson, as the sole wrongful death beneficiary of Paui Johnson, and 51% to the Wendy
Royer estate and Brandon Liddick, as the sole wrongful death beneficiary of Wendy Royer and
residuary beneficiary under the wi11 of Robert Liddick.
{L0460257,1} Z
3. Court A_pproval of Settlement Terms, The Parties acknowledge that the
settiement of the death claims will require the approval of the Orphans' Court of Cumberland
County, Pennsylvania. Counsel for the personal representatives of the Paul Johnson Estate and
the Wendy Royer estate shall be primarily responsible for preparation of the necessary petition(s)
for approval of the settlement, All parties and their counsel wi11 reasonably cooperate as
necessary to obtain court approval of the settlement.
4. Settlement of Robert Liddick Estate. As reflected in the Draft Accounting, the
Department of Veterans' Affairs ("VA") has made a claim against the Robert Liddick Estate,
which the Estate is contesting, in the amount of$8,120.00,allegedly for overpaid benefits paid to
Robert Li�dick be�re ;�is ueath. Couns�! f�r the Robert Liddick es±ate has repeatedly sought
documentation from the VA, which has not been forthcoming. Tn order to adjudicate the claim
and relieve the Executrix of the Robert Liddick Estate from potential liability on account of the
VA claim, Counsel for the Robert Liddick estate will file a formal court accounting in
substantially the form of the Draft Accounting, and a petition for approval of the accounting
con�rming that the Executrix does not intend to pay the undocumented VA claim. The petition
for adjudication and formal accounting shall be filed with the Cumberland County Clerk of the
Orphans' Court on or before May 16, 2�14, the deadline for the next available audit c�f fiduciary
accounts occurr?ng on June 17,2014 in Cumberland County. The parties agree that none of them
will object to a formal accounring in substantially the form of the Draft Accounting, confirming
that the Executrix does not intend to pay the undocumented VA ciaim. In addition, the Executrix
of the Robert Liddielc Estate will file a supplementat inheritance tax return seeking a refiznd of
inheritance tax based on the fact that all, or at least 49%, of the net estate will now be paid to the
death claim claimants, which should generate a deduction to the Estate and result in a refund of
(1.0460257.1} 3
inheritance tax to the estate. In the event objections to the formal court accounting are filed on
behalf of the VA, the Executrix may settle those objections by paying the VA claim in full or in
part, as the Executrix shall in the exercise of her reasonable discretion decide.
5. Timin�,of Distributions from the Robert Liddick Estate. In the event that
approval of the death claims is obtained from the Cumberland County Orphans' Court before
confirmation of the final account for the Robert Liddick Estate,the parties agree that the amounts
set forth in the proposed schedule of distribution as available for distribution, less the sum of
$8,120 on account of the VA claim,will be paid to the parties described in the proposed schedule
of distribution, in the proportions described in the proposed schedule of distribution(51%/49%),
as an advance distribution from the estate. In the event of such an advance distribution, the
parties receiving the advance distribution agree that they will refund to the estate any amounts in
excess of that to which they are ultimately found entitled by the Cumberland County Orphans'
Court. In the event that the account and proposed schedule of disfiribution is confirmed by the
Orphans' Court prior to obtaining court approval of the death claim settlements,the amounts set
forth in the proposed schedule of distribution shall be distributed upon court approval of the
death claim settlement. Any unspent reserve set forth in the account will be added to the
amounts distributed pursuant,to the proposed and approved schedule of distribution. Any
inheritance tax refund obtained from the D�partment of Revenue sha11 be added to the amount
available for distribution pursuant to the proposed schedule of distribution and shall be promptly
paid to the parties described in the proposed schedule of distribution, in the proportions
described in the proposed schedule of distribution (51%/49%) after payment of reasonable fees
(not to be in excess of $500) and costs to the Robert Liddick Estate, if any, incurred in
recovering the refund.
{L046025'1.1} 4
6. Genaral Release of Claims. The Parties(excluding, however, for purposes of this
Parab aph Kathy Irvin) agree that upon approval of the death claims by the Cumberland County
Orphans' Court or confirmation of the final account for the Robert Liddick Estate, whichever
shall first occur, and upon payment by the Executrix of the 51%/49% distributions,the Parties
for himself and herself,individually and as Administrator,legal guardian, co-guardian,parent
and on behalf of any minor named in this Agreement,his,her, and their heirs, representatives,
successors and assi�ns, and any other person, firm, insurer or entity that can or may claim by or
tnroagh the Parties or such minors or any of them, reiease,remise and forever dischaxge
completely and absolutely Kathy Irvin,individually and as Executrix of the Estate of Robert
Liddick, her heirs,representatives, successors, insurers and/or assigns, of and from any and all
actions,causes of action, suits,claims, damages,demands, losses, contracts and obligations of
�
any kind,name or nature whatever, whether known or unknown,whether in law or in equity,
liGiii ili0�Zyliuiiil�Of iiii12 iG ihe�ate cf thes�prese2ltS,�uC�i:�.::���3U±::(,`t �'.?l2'.�Pd to, any and
all claims and assertions made,raised or that could be made or raised as a result of the deaths of
Wendy Royer and Paul Johnson,but expressly and only excepting,however,the obligation of
the Execufrix to make payment in distribution of the VA claim(unless paid'in full due to
objections filed or as reduced, as the case may be, as noted in this Agr.eement) and any refund of
any inheritance tax, less reasonable fees and costs in obtaining such refund.
7. Modifications. This Agreement may be modified only by written agreement,
signed by the parties.
8. Governinn�LLaw. This Agreement shall be governed and construed according to
the laws of the Commonwealth of Pennsylvania.
(L0460257.1} 5
- _ _ _
9. Assi�nment and Successors. This Agreement shall in all respects bind and inure
to the benefit of the parties and the respective successors and personal representatives of each
Party.
10. Counterparts. This Agreement may be executed in multiple counterparts, each of
which shall be deemed to be an original and all of which shall constitute a single instrument.
11. Representation of Authority. By signing below, each signatory represents and
agrees that he or she is duly authorized to execute this Agreement on behalf of the party for
which he or she signs, and agrees, on behalf of fhat Party, to be bound by the terms hereo£ All
parties have reviewed the Agreement, had the opportunity to consult with their counsel and
understand the terms hereof and the consequences of execution hereof.
12. Construin� A�reement. This Agreement shall not be�construed against any Party
hereto, as all parties have had input in its drafting. The descriptive headings herein are inserted
for convenience oi reference oniy ar�d aLe r,ot intendeu to be�a��t :.f ar to �fiect the meanina or
interpretation of this Agreement.
IN WITNESS WHEREOF, the Parties have executed and delivered this Tolling
Agreement.
Q� � 17ate� � ��� �� �
ROBERT ROYER
Administrator of the Estate of W'endy Royer
__.� a�---,
f ;
_ �, �` _ �:� Date� �' � 1 �
BETTY S GGS
Legal Guardian of Brandon Liddick, a Minor
{L046Q257.1} 6
t i���l I 'f-� �� `� '� 1� 1�1
< <�l•;�� `� � 1,�._ Date� ' '
KATHY IRVIL�I '
Executrix of tl�`e Estate of Robert Liddick
� , � `
, Date�-J
MELISSA BINCHECK
Administrator of the Estate of Paul Johnson
and as parent; natural guardian and co-guardian
of the Minor's Estate of Dylan X. Johnson
,r� } ` �y i / f
` ( (
���,�--�� _ - �� Z� Date�
ROBERT BOBINCHECK
Co-guardian of the Minor's Estate of
Dylan X. Johnson
{L0460257.I} �