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HomeMy WebLinkAbout08-18-14 J 1505610143 Ex(02-„) 1 REV-1500 PA Department of Revenue y OFFICIAL USE ONLY p Pennsylvania county coda Year File Number Bureau of Individual Taxes of°Aft1NENTO°” PO BOx.2W601 INHERITANCE TAX RETURN 21 14 0270 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 03 10 2014 11 14 1918 Decedent's Last Name Suffix Decedent's First Name MI KAPP ELVERTA M (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 2. Supplemental Return 3. Remainder Return(Date of Death Pnorto 12-13-82) 4. Limited Estate ❑ 4a.Future Interest Compromise 5. Federal Estate Tax Return Required (date of death a8er,2-12-82) 41 B Decedent Died Testate 7, oecede❑❑t Maintred a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach CM at will) (Attach l:oor of Trued) 9. Litigation Proceeds Received 10,kt eni Ven° 90Ar08d ❑ II.Etection to tax under Sec.9113(A) (Attach Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number SAMUEL J TRUEBLOOD 610 935 2780 -. REGISTEWOF WILLS USE ONLY sw F11 - G" First Line of Address EX)_T7 C 1288 VALLEY FORGE ROAD ' . 00 --:1 T- ' cr>-�' oD :.� r�D Second Line of Address Q C-; -'' PO BOX 987 0 , - I—, : _ r Cl or Post Office i3tb7'E F1LED �. r City State ZIP Code VALLEY FORGE PA 19482 cc Correspondent's e-mail address: g u, true, aR6Ct a tl complete.Declaration of preparer o her than the personal representative is had 0 on allll morma non'ofw Ich preparterfhas any knowledge belief, B NATU OF P SO R PONSIBLE FO FRWG RETURN Jack L. Kapp AIID S 813 Charles Street Mec anicsbum, P 17055 SIGNATURE OF PKAAR E RE SE TIVE DA Samuel J.Trueblood ADDRESS 1288 Valley Forge Road, Suite 62,Valley Forge, PA (� 1505610143 Side 1 1505610143 j l�� 1505610243 REV-1500 EX Decedent's Social Security Number even+'aNa Kapp, Eiverta M. RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 160 , 000 . 00 2. Stocks and Bonds(Schedule B),............ ............................... ........ ........ 2. 1 Closely field Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3. 4. Mortgages&Notes Receivable(Schedule D)....... .......................... 4. 147 ,317 . 00 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 26, 936. 74 6. Jointly Owned Property(Schedule F) 0 Separate Billing Requested............ 6. 8, 987 . 09 7. Inter-Vfvos Transfers&Miscellaneous No -Probate Property n (Schedule G) Separate Billing Requested............ 7. 988, 157 . 98 8. Total Gross Assets(total Lines 1 through 7)..................................._................... 8. 1 ,331,398 . 81 9. Funeral Expenses and Administrative Costs(Schedule H)........._................. 30 , 890 . 60 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule t)............................ 10. 3, 526. 54 it. Total Deductions(total Lines 9 and 10)..........................................._................... 11. 34 , 417 . 14 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 1,296, 981 . 67 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. 1 ,296, 981 . 67 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under See.9116 (a)(1.2)X.00 15. 0 . 00 16. Amount of Line 14 taxable atlineatrateX .045 1,296, 981 . 67 16. 58, 364 . 18 IT 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.1 5 0 . 0 0 1s, 0 . 00 19. TAX DUE,........... ....................................... ...................-................. 19. 58,364 . 18 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 1505610243 REV-1500 EX Page 3 File Number 21-14-0270 Decedent's Complete Address: DECEDENT's NAME Kapp,Elverta M. STREET ADDRESS 709 Charles Street CITY STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 56,364.16 2. CreditstPayments A. Prior Payments 50,405.26 B. Discount 2,652.91 Total Credits(A +B) (2) 53,05617 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 2,Line 20 to request a refund 5, If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5j $,306.01 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:.................................................................._..._...... Pli b. retain the right to designate who shall use the property transferred or its income:.............................._..o. retain a reversionary interest;or...............................................................................................................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?................................................................................................____.......... ❑ M 3. Did decedent own an"in trust for" or payable upon deathpank account or security at his or her death?.,..... ❑x ❑ 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?...........__............_....__.........................................__........ ............... ❑ LJx IF THE ANSWER TO ANY OF THE ABOVE QUESTIONSIS 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 fort he use of the surviving spouse is 3 percent 172 P.S.§9116(a)(1.1)(1)). 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 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)1. • 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 decedent's siblings is 12 percent 172 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. Rev4fioz EX.(01-10) SCHEDULE A pennsylvania REAL. ESTATE DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Kapp Elverta M. 21-14-0270 Allreelpro pertyawned solelyor as a tenant In common must bomportedat fair market valor.Fair market valve is defined as the price at which ptopertyvy ld be exchangao between a willing buyer and a vill'mg seller,neither Como cempened to dry or sell,both having resson rble knowledge of the relevant(teas. Real property that is Jolydly ownetlMM right of survtvanhip must be disclosed on schedule F. Attach a copy of the settlement shoot if the property has been sold Include a copy of the dead showing decedent's interest it a of od as tenant in common. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 709 Charles Street, Mechanicsburg, PA-Decedent's real estate consisting of a single family 180,000.00 ranch style home sold on 712114 for$160,000; tax parcel#17-24-0789-222;assessed value 162,700. TOTAL(Also enter on Line 1,Recapitulation) 160,000.00 Of more space Is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule A(Rev.01-10) Rew1507 EX-(6-98) SCHEDULE D MORTGAGES & NOTES RECEIVABLE COMMDN 1 OF PENNBY WXN!k INHERR RANCITANCE TAR RETURN eE810EM DECEDENT ESTATE OF FILE NUMBER Kapp, Elverta M. 21-14-0270 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Promissory Notes-Decedent loaned her daughter Nannette G.Forney a sum of$140,000,as 140,0W00 evidenced by two Promissory Notes,signed by Nanette and dated February 28, 2012. No payments were made on either Note and$140,000 plus accrued Interest in the amount of $7,317 was due at date of death. Accrued interest on Item 1 through date of death 7,317.00 TOTAL(Also enter on Line 4,Recapitulation) 147,317.00 (If more space is needed,additional pages of the same size) Copyright(c)2002 form software only The Lackner Group,Inc, Form PA-1500 Schedule D(Rev.6-98) Rev4508 Ex.(11-10) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE iNHERFIANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Kapp, Eiverta M. 21-14-0270 tnoidde the proceeds of Iitipetion and the date the proceeds were reeeNed by the astme. All property jp nfiyc.Od th tha fight of s roe hfp must 4 discios on sehodula F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 2006 Toyota Camry-4 door,V-6,33,000 miles,sold privately for$15,500 15.500.00 2 Proceeds of Sale of Contents of House-Auction sale held at house by Chuck Bricker&Mike 8,247.00 Cease,Auctioneers;sale proceeds were$10,277 less auctioneer fee of$2,030 3 AAA-Membership refund 30,92 4 American General Life-Life insurance proceeds on fife of George Kapp 54.00 5 Bogar Law Office-Additional property tax refund 185.50 6 Borough of Mechanicsburg/County of Cumberland-County/Borough tax bill pro-rate refund 247.62 7 Comeast-Refund 28.92 8 Energy Services Providers- Pre-death refund on electric account 183.92 9 Erie Insurance-Car insurance refund 761.00 10 Erie Insurance-Homeowner's insurance refund 92.00 11 Patriot News-Refund on cancellation 11.31 12 Trugreen-Refund on cancellation 200.46 13 US Treasury-Income tax refund 1,361.00 14 Verizon-Refund on termination of service 33.09 TOTAL(Also enter on Line 5, Recapitulation) 26,936.74 (it more space is needed,addillonal pages of the same size) Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1600 Schedule E(Rev. 11.10) Rev-1509 EX«(01-00) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE ,JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER _ Kapp Elvecta M. 21-14-0270 If an asset was made joint within one yearof the decedent's data of death,it must be reported on schedule G. SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT A. Jack L. Kapp 613 Charles Street Son Mechanicsburg, PA 17055 B. C. JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY aka OF DATE OF DEATH ITEM LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATEOFDEATH DECD'$ DECEDENT'S INTEREST NUMBER FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR VALUE OF ASSE INTEREST TENANT JOINT JOINTLY-HELD REAL ESTATE. 1 A 01111/2013 Members 1st FCU -Savings Account 10,005.08 50.000% 5,002.54 2 A 01/11/2013 Members 1St FCU-Checking Account 7,969.10 50.000% 3,984.55 TOTAL(Also enter on Line 6,Recapitulation) 8,987.09 (If more space is needed,additional pages of the same sue) Copyright(C)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule F(Rev.01-10) Revd610 EX�fOa-0g1 SCHEDULE G Pennsylvania INTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Kapp, Eiverta M. 21-14-0270 This sdfadule must oe computed end filed H the answer to any of questions 1 0u'ough 4 on page throe of the REVA 500 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER THEE DATE OF TROAFNSFTRANSFEREE FEE CH A COPY OFT THEE DEED FOR DECEDENT ESTAATE. VALUEOFASSET INTEREST (IF APPLICA94E} VALUE 1 4,995 shares of Adams County National Bank- 91,483.43 91,483.43 Common stock;TOD to Jack Kapp,Winnie Sullivan& Nannette Forney,decedent's children 2 American Century Balanced Fund-$031-000171438 126,686.36 126,686.36 3 American Century Diversified Bond Fund-#149 101.704.59 10VO4.59 -600003846 4 American Century Growth Fund-#020-001242927 74,270.36 74,270.36 5 American Century Prime Money Market-#921 2,952.06 2,952.06 -009585922 6 American Century Ultra Fund-#020-001597114 79,590.51 79,590.51 7 E Trade-Cash Account; TOD to Jack Kapp,Winnie 9,389.14 9,389.14 Sullivan&Nannette Forney,decedent's children 8 7,139.205 shares of PIMCO Investment Grade Corp 74,319.12 74,319.12 Bond Fund- TOD to Jack Kapp,Winnie Sullivan& Nannette Forney,decedent's children 9 13,939.95 shares of PIMCO Real Return Fund D- TOD 156,127.44 156,127.44 to Jack Kapp,Winnie Sullivan&Nannette Forney, decedent's children 10 T. Rowe Price -Cash Account;TOD to Jack Kapp, 8,226.17 8,226.17 Winnie Sullivan&Nannette Forney,decedent's children Total of Continuation Schedule ee attached page TOTAL(Also enter on Line 7,Recapitulation) 988,157.98 (it more space is Deeded,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule G(Rev.08-09) Roy-1510 EX+(05-09) SCHEDULE G Pennsylvania INTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT continued ESTATE OF FILE NUMBER Kapp Elverta M. 21-14-0270 ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % DEWS EXCLUSION TAXABLE NUMBER INCLUDE ATE OFF TRANTRANSFEREE TCH A COPY RELATIONSHIP F'THH ED FOR REAL ESTATE. VALUEOFASSET INTEREST {IF AAPIICABIE} VALUE 11 4,279.394 shares of T. Rowe Price Equity income Fund 141.134.41 141,134.41 - TOD to Jack Kapp,Winnie Sullivan&Nannette Forney,decedent's children 12 1,230.663 shares of T. Rowe Price Science& 50,309.50 50,309.50 Technology Fund- TOD to Jack Kapp,Winnie Sullivan &Nannette Forney,decedent's children 13 1,573.347 shares of T.Rowe Price Science& 71,964.89 71.964.89 Technology Fund- TOD to Jack Kapp,Winnie Sullivan&Nannette Forney,decedent's children TOTAL(Also enter on Line 7, Recapitulation) 988,157.98 Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule G(Rev.08.09) REV4611".(10-09t SCHEDULE H Pennsylvania OEPARTMENT OF REVENUE FUNERAL EXPENSES AND RESIDENTT DECEDENT'R" ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Kapp Elverta M. 21-14-0270 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 567.43 B. ADMINISTRATIVE COSTS: 1, Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(s)Commission Paid Waived 1 Attorney's Fees Morrow,Tompkins,Trueblood& Lefevre, LLC 25,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State Zio Relationshio of Claimant to Decedent 4. Probate Fees 373.50 S. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 4,949.67 See continuation schedules)attached TOTAL(Also enter on line 9,Recapitulation) 30,890.60 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 Kapp, Elverta M. 21-14-0270 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Koss's-Funeral dinner 567.43 2 Parthemore Funeral Home-Pre-paid funeral(life insurance policy) 0.00 H-A 567.43 Other Administrative Costs 3 AAction Lock&Door-Upkeep expense 129.00 4 Amengas-House upkeep expense 68.90 6 Barbara Lehman-Help at sale of personal property 210.00 6 Borough of Mechanicsburg-Sewer/trash fee 74.10 7 Borough of Mechanicsburg-Sewer bill pro-rate 0.92 8 Cody Reid-Help at sale of personal property 100.00 9 D&D Septic-House upkeep expense 60.30 10 Gelco Carpet Cleaning-Prepping house for settlement 228.96 11 James D. Boger Law Offices-Tax Certs 10.00 12 Kirk Kapp-Help at sale of personal property 210.00 13 Landscape by Precision-Replacement of shrub 50.00 14 Mechanicsburg School District-School tax bill pro-rate 5.15 Copyright(c)2002 farm software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Kapp, Elverta M. 21-14-0270 ITEM NUMBER DESCRIPTION AMOUNT 15 Members 1st FCU -Money Order fee 3.00 16 Members 1st FCU-Estate check fee 14.95 17 Morrow,Tompkins,Trueblood&Lefevre,LLC-Cumberland Law Journal estate notice fee 75.00 18 Morrow,Tompkins,Trueblood&Lefevre, LLC -Postage reimbursement 38.34 19 Morrow, Tompkins,Trueblood&Lefevre,LLC-The Patriot News estate notice fee 288.98 20 Parthemore Funeral Home-Death certificates of decedent's late husband 18.00 21 PP&L-House upkeep expense 388.61 22 PP&L-House upkeep expense 201.67 23 PP&L-House upkeep expense 142.06 24 PP&L-House upkeep expense 18.10 25 PP&L-House upkeep expense 84.02 26 Recorder of Deeds-Realty transfer tax 1.600.00 27 Ron Derr-House grass cutting 270.00 28 Ron Derr-House grass cutting 225.00 29 Shawn Stiffler-Help at sale of personal property 105.00 30 Stacy Kapp-Help at sale of personal property 100.00 31 Stehr's Pest Treatment-Bug treatment for house 50.00 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Kapp, Etverta M. 21-14-0278 ITEM NUMBER DESCRIPTION AMOUNT 32 United Water-House upkeep expense 17.74 33 United Water-House upkeep expense 24.31 34 United Water-House upkeep expense 11.56 35 United Water-House upkeep expense 11.56 36 United Water-House upkeep expense 17.85 37 Verizon-Upkeep expense 38.07 38 Verizon-Upkeep expense 38.52 H-87 4,949.67 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-96) R n,A512 EX.(12-08) SCHEDULE i pennsylvania DEBTS OF DECEDENT, DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Kapp,Etverta M. 21-14-0270 Report debut incurred by the decedent prior to death that remained unpaid at the date of death,including unmimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Barry L.Heckard,Tax Collector-2014 local real estate taxes 868.78 2 Comcast-Bill of decedent 80.18 3 H&R Block-2013 income tax prep 367.00 4 PA Dept.of Revenue-2013 income tax 889.00 5 PA Dept.of Revenue-2013 income tax balance due 211.64 6 Pinnacle Health-Hospital bill 262.50 7 Pinnacle Health-Medical bill 18.50 8 PP&L-Decedent's electric bill 674.80 9 Verizon-Bill of decedent 39.23 10 Verizon Wireless-Bill of decedent 12.39 11 West Shore EMS-Ambulance bill 102.52 TOTAL(Also enter on Line 10,Recapitulation) 3,526.54 (if more space is needed,additional pages of the same size) Copyright(c)2008 form software only The Lackner Group,Inc. Form PA-1500 Schedule 1(Rev. 12-08) REV IM EXa(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Kapp,Elverta M. 21-14-0270 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (words) ($$$) Do Not Liftf Tn�tnotft 1`. TAXABLE DISTRIBUTIONS (include outright spousal distributions,and transfers under Sec.9116(a)(1,2)1 Nannette Forney Daughter One-third of 4685 Miles Standish Road residue Virginia Beach,VA 23455 Jack L.Kapp Son One-third of 613 Charles Street residue Mechanicsburg, PA 17055 Winnie M. Sullivan Daughter One-third of 709 Roberts Street residue Mechanicsburg, PA 17055 Total Enter dollar amounts for distributions Shawn above on lines 15 through 18 on Rev 1500 cover sheet,as approomate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN S.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE Copyright(c)2010 forth software only The Lackner Group,Inc. Form PA-1500 Schedule J(Rev.01-10)