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HomeMy WebLinkAbout08-05-14 _ , , � REV-1500 E"c°,_,o> �,..z 1505610143 ,lii PA Department of Revenue pennsylvania OFFICIAL USE ONLY Bureau of Individual Taxes �EPAqiMENTOFREVENUE CounlyCode Year FileNumber Po aox.2soso� INHERITANCE TAX RETURN Harrisburg,PA 17128-0601 RESIDENT DECEDENT 21 14 0 0 3 0 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 171 28 2684 11 05 2013 06 21 1935 Suffix DecedenYs First Name MI DEMMA RHEA N (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. Suppiemental Return ❑ 3.Remainder Retum(date of death priorto 12-13-82) ❑ 4. Limited Estate � qa Future Interest Compromise (date of death aRer 12-72-82) ❑ 5. Federal Estate Tax Retum Required � g. Decedent Died Testate � � Decedenl Maintained a Living Trust � (nttach Copy ot Wilq (nttach copy ot Trust) 8. Total Number of Safe Deposit Boxes ❑ 9. Litigation Proceeds Received � �p_Spousal Poverty Credit(date of dealh between 1z-31-s1 and 1-i-95) ❑ 11.Election to tax under Sec.9113(A) (Attach Sch.O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name C RA I G A D I E H L E S Q U I R E C P A Daytime Telephone Number 717 7� 7613��R �� .�-- � REGISTE�ILtLS U�NLY._;-:� �~r � � _�; ---�.;- First line of address � � ,- � �=' ."'"'c c� C„'1 z�-, � c;_7 3464 TRINDLE ROAD �� �" � - �c�: � -- Second line of address ` -�-� - �; � `�' .. �:4 -,= C.t'! "� �.. 7 City or Post Office State DATE FILED ZIP Code CAMP HILL PA 17011 CorrespondenYs e-mail address: C d i e h I@ c a d i e h(I a W.C O m Under penalGes 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 E OF PERSON SPONSIBLE FOR F ING RETURN DATE Rhea K. Moreo ADDRESS 17 Rockaway Drive, Camp Hill, PA 17011 SIGNATURE OF PREPARER HER THA RESENTATIVE DATE Craig A Diehl Esquire CPA ADDRESS 3464 Trindle Road, Camp Hill, PA 17011 Side 1 L 1505610143 1505610143 J � � . ADDITIONAL Personal Representatives Demma, Rhea N. SS# 171-28-2684 11/5/2013 Under penalties of perjury, the undersigned declare that they have examined this return, including accompanying schedules and statements, and to the best of their knowledge and belief, it is true, correct and complete. 2 Signature �,,���Q G ��QNwv�.c� Name Michael A. Demma Address 17 Rockaway Drive city,state,zip Camp H'll PA 17011 Date 3 Signature Name Address City,State,Zip Date 4 Signature Name Address: City,State,Zip Date 5 Signature Name Address: City,State,Zip Date 6 Signature Name Address: City,State,Zip Date � ' .J 15�5610243 REV-1500 EX DecedenYs Social Security Number Decedenl�5 rvame: D E M M A� R H E A N. RECAPITULATION 1. Real Estate(Schedule A).......................................................................................... 1. 115 , 0 0 0 . 0 0 2. Stocks and Bonds(Schedule B)............................................................................... 2. 3. Closely Heid Corporation,Partnership or Sole-Proprietorship(Schedule C).......... 3, 4. Mortgages&Notes Receivable(Schedule D).......................................................... 4. 5• Cash,Bank Deposits 8 Miscellaneous Personal Property(Schedule E)................ 5. 1 , 727 . 80 6. Jointly Owned Property(Schedu�e F) ❑ Separate Billing Requested............. 6, 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) � Separate Billing Requested............. 7. 8. Total Gross Assets(total Lines 1-7)............................................... ........................ 8. 116 , 7 2 7 . 8 0 9. Funeral Expenses&Administrative Costs(Schedule H)................. ........................ 9. 12 , 7 9 9 . 15 10. Debts of Decedent,Mortgage Liabilities,&Liens(Schedule I)................................ 10, 77 , 678 . 07 11. Total Deductions(total Lines 9&10)...................................................................... 11. 9O , 477 . 22 12. Net Value of Estate(Line 8 minus Line 11)............................................................. 12. 2 6 , 2 5 0 . 5$ 13. Charitable and Governmentai 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. 26 , 250 . 58 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. 16. Amount of Line 14 taxable at lineal rate X .045 2 6 , 2 5 0 . 5 8 16. 17. Amount of Line 14 taxable 1 , 1 8 1 . 2$ at sibiing rate X ,12 18. Amount of Line 14 taxable 17� at collateral rate X .15 18. 19. Tax Due..................................................................................................................... 19. 1 , 181 . 2$ 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. � Side 2 L, 1505610243 1505610243 J REV-1500 EX Page 3 � Decedent's Complete Address: File Number 21 - 14 - 0030 DECEDENT'S NAME Demma, Rhea N. STREET ADDRESS 17 Rockaway Drive cin Camp Hill STATE Z�p PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) 2. Credits/Payments (�) 1,181.2 8 A• Prior Payments B. Discount Total Credits(A +g� (2) 0.00 3. Interest �3� 0.00 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a�efund �4� 5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. c5) 1,181.2 8 Make Check Payable to. REGISTER OF R� WILLS AGENT ..��`'.+ za a�'a�c3"!,�� ��:sa�3w.�FK��y ,*.r:� .A"'�;..^^F..^ � ,� y f ..�.�..3-�.ar..�:si� ,.+��7`tk^'�-=�t�.;:-i:�auY�,s:a!^��7"� .�f��, �7����'^ �*�?:��""�"+3��Za i�.�+ �R ? '�.T"stx"�'''�k.�'s-F.r'',^ry ..- �,�. �s:a���s.;�..� �47.�-,�e �.�..�;.a:..�:1.:s,;.�rW.t ,aa^,:�f;._.. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred:............... Yes No b. retain the right to designate who shail use the property transferred or its income:.................................... � O c. retain a reversionary interest;or.................................. x d. receive the promise for life of either payments,benefits or care?.............................................................. � O 2. If death occurred after December 12, 1982,did decedent transfer property within one year of death without X receiving adequate consideration?....................... ........................................ ❑ a 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. � .:�'�eo-���.a�i���z ,�,. � � �,;wH < -----""w-_s.s��e�. .... ..� ''e:bf a+ta,. �,t�..Y;a�F '.�T�^t�;`� ";r� c^ � a �t £1. �'v ��+ A:>t t`{ ��t*'�^1+.GJ YS� . For dates of death on or after July 1, 1994 and before Jan.1, 1995,the tax rate imp eso d n the net value*of tra sfers to or for the use of the surviving '—'�'�` '° *,z«���s "x�''�t�4�,aar ,ryd;�ii: 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 filing a tax reiurn 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 decedenYs lineal bene�ciaries is 4.5 percent,except as noted in 72 P.S.§9116 1.2)[72 P.S.§9116(a)(1)J. •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,wfiether by bloo�or adoption. . ,� SCHEDULE A COMMONWEALTHOFPENNSYLVANIA REAL ESTATE - INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Demma, RhG'a N. FILE NUMBER 21 - 14-0030 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a wilfing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. Attach a copy of the settlement sheet if the property has been sold. Include a copy of the deed showing decedenPs interest if owned as tenant in common. ITEM NUMBER DESCRIPTION VALUE AT DATE OF 1 17 Rockaway Drive DEATH Camp Hill, PA 17011 115,000.00 (Value based on appraisal attached as Exhibit"1") PIN: 13-25-0022-152; Deedbook 0018W-00313 TOTAL(Also enter on Line 1, Recapitulation) 115 000.00 , " Ju1.29. 2014 09:04 PM Michael Demma , . 717 737 3199 PAGE. 4/ 14 . APPRAISAL. REPORT of 17 Rockawey D� Camp Will,Pq 17011 As Of: 07/17/2014 Prepared For: Rhee M Demmn 17 Rockaway Dr CAmp HIII,PA 17011 Prepared By: Robert C.Storlor Stoner AApreieAle Ltd. 'f 20 Old Yo�1c Road Dllisburg,P�17otp � � �s� �i � l`�%1 ' Ju1.29.2014 09 :04 PM Michael Demma , . 717 737 3199 PAGE. 5/ 14 Stoner ApV►e�aals Ltd. r Appraisel Report Fllo No. S1407014 ' ' "� - case No. Owner Rhea M Damma , PropertyAddreee 17 Rockewev Dr _ Client fihe�M Demina Cily Cemt H��� '-'--"'— C�eck one:�!X SF Pl1D Condo CooD _ 2-d Unite Legal De9cri�rtlon�e e ok:u � y�r County Cum6o11pnd Slo�a PA Zlp CoAe 17011 4-_9 Pa e:0031 No,o/Rooms No,of Bedrooms No.of BatAs Groos l(ving Aroa 8ncemenl 31io 8smn1,FlnlshinQ Garage/Corpon Centtai Alr; � � 1.1U 1,�15 9q.Fl. N/A g4•F� W�1 1 Car Carport �Yea [�C No NEIGHBORHOOD LoceGon Urban Qulll Up x Suburban qural 6000 Av_,FAV Poor (�rpWth Rety Ovef 75% X 25°G In 75y6 Under25°�, Propeny CompstlbUiry X n Fully Dev. Repld X Slaedy Slow Prvpedy Velues Incroaslny X SI2Me Genotel Appoernnto uf Prupofly �X �� Damund/Sup��1y Decllnin� Appeal�o Markei 3Aonege X In Belence Over Supply Mei1celing Time X Undcr 3 Mas, 46 Mos. Prsaont Land U�e BO �,6 t pemly 1 y,2�famll 1 °k Condo O�er B Alo�. Cen9us CAange in Prnaent Lend Uee y �"�-• - -•--H��"�r, _� /,CnmmnrcJal/1ndaRtrini 10 �vacnrn v, X Nol Lik01y Ukely ` — 100 Predominanl Occupancy X Owner U �enge From ro 3Ub�act P�operry Type Prlce Renge$ �00 Tenertl "/,Vecanl "'""""-" SuDjecl Property TYPa A9e_ 30-.... . . �.��-lo S-' 300------ Predominonl Vah1e=$_ 15D yeera to_ eo __years, Predominate A e_. " Comments on fec�ore IevoteDle or untaVOrable,a((e�ling m�rko4lblllry(e,�,pubflc Dtpks,schoois,nolee) Small ulet ealeGllehed nel hborhood vdlh ees accasa Io RoutP 15 end Ra�e�3��gnd cloee to eho in schools and leces oFworshi , ��"�'.�_ SUBJECT PROPERTY(Improvame�ta 8 Slte) SMe ,Rench Aclual A e 57 HQect(ve A e Unl1� 1 Sfmles 1 Storv [�]qnecAed � 30 ProPerry Retlng GoaE Av. Feir Pour Ex1.Wall Mel'I. Bemi•Atteched �X Deleched CondlUon ol Exlotiot n BrlcklAium Roof Me1'I. Shin les ry {�{ � ProDOnyln HUD-Idenlifind Sp7 Flood hazerdlvea7 ��("'-�--..•.^......_ Compelibility to Neiphborhood. x H lot Dimeneione end Size u Yo� ,..� N� ADACO!a11d MelkelOblll .20Acros Zonin • �-•_ Commnnl3(Mvor�+ble or unfavoraAle InclUding deferred meinlenence) The oroneHy h's nat boah W�II mnlnlalned It hm�Q fuh4ylon�l,origjn@I windows,furnaco,car°ot8,kilchen�nd bAth. r r m whlch i not Ilem ' Suble�P�opetty Com ereble No.1 Addreea '17 Rockewe Dr ` Com arabla No.2 Comoareble ko.3 Y �93 Kch3�nr��pn Dr 71 Pelmer Dr ' Camp Mill,PA 17011 Camp Hili,,_Pq�7011 V �Z3 Cedethurat Lano Prox.lo 9uE, _. '. . , Carn FIIII.PA 17011 ,�3mP H�II PA 17011 ' � T._..�_0_27 mllea SW -•- - .. 3el Piice . . . , _..._._..._ 0.05 miles SE ..R:��9.^ill�g� ..........._... Verif.Souru^ . ' 14S 000 .• , -, .��.�126 000 ............. . .•. 132 J00 CPMLit1023258A/Puh Recorde CPML#10241279/PUbllc Rbc:uf05 CPML1tt� �93A8/Pub�ir,Rngnrd: Dale of Sale a ,Deeraielion Doscri lion Ad uslmenl Oeacri linn AA'uetmeni„ ,F.Dasc�i Gon � Ad ustmenl Time Adusl, _ 07/2 /2013 -�---^°- Loc�llio �@.-._.-_..-...�.....-_,_ OB/20/2013 09/2B/ 014 Avere e AVe�e o Sile ,28 Acros Avg,r� Avera e �aw -----....._..... .17 Acrea .2B Acres . . . ..........._._.._..._. ,21 Acrea Reeidentlal "" --••-•--•--�� . .. Rosidantinl ----- ---••--_...__......__,_, .. .. .__..._....._._�_.__._ ,Raeld ntlal ......_. A9° 57 ,c�g - ---•--.�. ...__.___.� Rodidential Con�ltlon Poor 67 S7 Excellent LIVIn Aren Rnl ToIBI 9-Rme_. Belhe Total B•Rma Belhs �16 00 Ve�Oood„��__�0.00 Ve Good � 10 00 Coy,n_t 8 Totef 6 3� " Te�o� B•Rme, SnN.q Tanl d-Rma. Balhe GrossLlvAroa 1216 S1.FO 5,1,2153.... S�PO --'00 ....s.'..._�.T- 1_10 �.. " 6 3 1.10 _�asemenc ---`• � .--4_ 1 21., s ,F6 1 215 s .Pt 8aml Fhiish.. . N/A . .. -- -.._.-- N/A . . N/A _N/A--•- K!A.._._.._ ----...... . ....._. .____N/A -__._. � Co�c.�aelrnie • -�.____._ N%A Conv/NIA ----N!A __..._ ---•-•-----•-•---•-•--N/A....._......_.. �_---^ C � %/A __. ......._. Gere e 1 Car Car qrt None ,. V- Conv 5987 oc -6 9B HeEtl/A FWA1None 1 00 1 Cer Cor ort 2�A�C�grA A FWA/Conl Alr .3 00 FWA/ ent Alr„ -3 00 a�,."".'...,`".'���0 `_,_� - _ FWA/Cehf Alr -3 00 Net AAJ.(Total►.�� __�^�•; • Plu X Mlnue .~M^'y'z SuC Velue "-""" ���. 15 000 _ PIUS NInUS S -19 000 Plus X Minus -yZ p8� - Nel=•10°/Gfan14° $ 1�f),000 Net=10%ara=10° ,~�...,: . Analysis of Comperaple Bslea Ail of theae cnm arehlee�caled in the sama nel hborh � 113.000 Nel=-17°Ow=17°l0 3 10�'J 913 aupedor condlllan ds Iha haVa bea11 roVC�bener melntelned then the au6 ecl, � Y ood and ara vei o04 In01c cnr�of vg(ua.Al�w�e�M �.,.....v Ilem Sub ecl P�o e Com ere6le t�1 ---•-.`.."..."...,...'. " Dale/Pdce of Pdor Saln '--�w•°-�•°•w••••-� Comoarablo t12 Com�arahla t� Dele Source s �����"^� �.___,_ _ M reaearch ---•--..._....... . ........._._.... .. Y dld X dld nol rovnal uny ptlor seles or Irensiery of�e 9uD�ec�propeny for tl�e Ihree year prior lo I�e affaaivo dota of Ifds.ryoruls�l, My tesea�ch tJld X dId nol revael eny prior eelea nr lransfers of lhe�ompa�ablo 6aloe(or Ihu yuar pflor lu Ihe tl;+le of ssles of Iha compa�a0la eele Kacondllatlon The9e cvmparabies are the very besl evailebie cvmnarablo salos and as auCh provide s pood beaiQ for Ihe meAcet veiue of 1ha ru�anY:__.,�_ ._.__. ..._.-.._,. laended Uaer Rhufl N pommo """"'^'�•�� Repo�l T e °-�--°--••-• • •� • Inlended Uee Ascefteln Market Vnluo YP ......$umms� ... .......,_... Com �elud B Robcrl y�� A •A�� --•Eslima�e e Vnluo S 115 000 os of 07/17/2014 � Y-- � - .,.... .,...._._.__.._.�___._—, UcencefCerllllcatlo ""'- ��° � • • ••-�•-•-------..- TIUe Corti�od ftesitlenqal A ralser_______ SI OflIUfC .-�r on Date of ucenae/Cerollcsilon pQ/�pl2p15 --��---- � Produ�od by CIIckFORMS Saftwara 800-622-97276' 4 PHge 1 of 70 . ,� SCHEDULE E � CASH, BANK DEPOSITS, & MISC. COMNHERRAN E�qXR TURN�w PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF Demma, RIl@a N. FILE NUMBER 21 - 14-0030 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 NUMBER DESCRIPTION VALUE AT DATE OF 1 Members First Federal Credit Union -Checking Acct. Ending in 45-11 DEATH 1.80 2 Members First Federal Credit Union -Savings Acct. Ending in 45-00 5.00 3 1995 Pontiac Grand Am, Fair Condition, 75,000 miles (Value Determined by Kelley Blue Book Private Sale) 1,721.00 TOTAL(Also enter on Line 5, Recapitulation) 1,727.80 . � . SCHEDULE H C�MMONWEALTH OF PENNSYLVANIA 1-VNEF�Fy����& INHERITANCE TAX RETURN RESIDENT DECEDENT A�'N�7i1 A�/c�� IfW�1VG ESTATE OF Demma, Rhea N. FILE NUMBER Debts of decedent must be reported on Schedule I. 21 - 14 -0030 ITEM NUMBER pUNERAL EXPENSES: DESCRIPTION A• 1 Myers-Buhrig Funeral Home and Crematory- Funeral Services AMOUNT 5,978.65 B• ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Z�P Year(s)Commission paid Z• Attorney's Fees Law Offices of Craig A. Diehl 3. Family Exemption: (if decedenYs address is not the same as claimanYs,attach explanation) 2�500.00 Claimant Michael A. Demma Street Address 17 Rockaway Drive 3,500.00 City Camp HIII State PA Zip 17011 Relationship of Claimant to Decedent SOfI 4• Probate Fees Cumberland Counry Court of Common Pleas 298.50 5• AccountanYs Fees Liberty Tax Service 99.00 6• Tax Return Preparer's Fees 7. Other Administrative Costs � Cumberland Law Journal- Estate Advertisement 75.00 TOTAL(Also enter on line 9, Recapitulation) 12,799.15 ., . Schedule H COMMONWEqLTH OF PENNSYLVANIA ru�EJ�nSe$& INHERI7ANCE TAX RETURN �m�n��e RESIDENT DECEDENT COS��bn� ESTATE OF Demma, Rhea N. FILE NUMBER 2 The Paxton Herald-Estate Advertisement 21 - 14-0030 48.00 3 Stoner Appraisals Ltd. -Appraisal Fee 300.00 Page 2 of Schedule H � . . .. �. . ,� SCHEDULEI DEBTS OF DECEDENT, MORTGAGE �aMM�NWEALTNOFPENNSYLVANIA LIqgILIT1ES, & LIENS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Demma, RI1G'a N. FILE NUMBER 21 - 14-0030 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1 Green Tree Servicing- Home Mortgage Loan Acct. Ending 3231 AMOUNT 49,478.35 2 CitiFinancial Services, Inc. -Consumer Loan Acct. Ending 393 7,083.71 3 Northwest Consumer Discount Company- Installment Loan Contract 2,393.76 4 OneMain Financial-Personal Loan Acct. Ending 828 11,500.44 5 Members First Federal Credit Union - Personal Loan Acct. Ending 45-06 2,269.03 6 Members First Federal Credit Union -Visa Credit Card Acct. Ending 4013 1,764.24 7 Bonnie K. Miller, Tax Collector-2013-2014 Real Estate Taxes 1,384.55 8 AIIState- Homeowner's Insurance 47.57 9 Lower Allen Township- Refuse and Sewer Bill 497.58 10 UGI -Gas Bill 34.11 11 Verizon - Phone, Cable, & Internet Bill 99.89 12 Pennsylvania American Water-Water Bill 37.68 13 PP&L Electric- Electric Bill 1,024.62 14 AIIState-Auto Insurance Bill 62.54 TOTAL(Also enter on Line 10, Recapitulation) 77,678.07 � .. S2EV-1513EX+(11-pB) iA i COMMONWEALTH OF PENNSYLVANIA SCHEDULE J INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF Demma, Rhea N. FILE NUMBER I 21 - 14-0030 NUMBER NAME AND ADDRESS OF PERSON(S) RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE RECEIVING PROPERTY DECEDENT (Words) Do Not List Trustee(s) ($$$� I. l'AXABLE DISTRIBUTIONS[include outright spousal distributions,and transfers under Sec.9116(a)(1.2)j 1 Rhea K. Moreo 17 Rockaway Drive Daughter 50% Residual Estate Camp Hill, PA 17011 2 Michael A. Demma 17 Rockaway Drive Son 50% Residual Estate Camp Hill, PA 17011 Enter dollar amounts for distributions shown above on lines 15 through 18 on 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 B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 Law Offces of Craig A. Diehl 3464 Trindle Road Camp Hill,Pennsylvania 17011 Telephone(717)763-7613 Fax(717)763-8293 www.cadiehllaw.com Craig A.Diehl,Esquire,CPA In Spring Grove,Pennsylvania Thomas L.McGlaughlin,Esquire Robert B.Hamilton,Esquire August 4, 2014 119A West Hanover Street Spring Grove,PA 17362 Telephone:(717)225-1929 Lisa M. Grayson, Esquire Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 �: Estate of Rhea N. Demma Estate No. 21-14-003 0 Dear Ms. Grayson: Enclosed for filing please find an original and two (2) copies of the Inheritance Tax Return REV-1500. Please time-stamp and return the copies of the Inheritance Tax Return in the enclosed self-addressed envelope. Should you have any questions, please feel free to contact me. Sincerely, � ����� Craig A. iehl, Esquire, CPA CAD/daf �.2 `�� _...,, �� �� � _�..; � Enclosures ��, � , ,��-�, rn�: ca ��; -c_ ,. �=�-` i =�-; �U:;`. CJ7 � ! - C:1C._ .. -� : ,'c t�C_' .. �C ^�- �`-- _ ' ' _ �.� -- ==�ri i,� D -� � �.r3� f•,, �. � � x � Q � � v Q � � � o � o � � ° � � w w A a a� o � ad W � �.-�� W � x �� ��o � �'y "' � � 30`� U �i'� �4-a � �� O � p � o ^ � � �x � � E °� � � � � �s •�.� o� •�—�I N "��' U �a �--7 f� U .—I V 0 Ei