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Home My WebLink About07-11-14 J REV-1500 EX (02-11)(F D 1505610140 OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 2 1 1 0 0 3 0 3 Harrisburg PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 0 3 0 5 2 0 1 0 1 1 2 6 1 9 9 0 Decedent's Last Name Suffix Decedent's First Name MI B Y E R S L U T H E R D (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 ❑X 1.Original Return 2.Supplemental Return 3. Remainder Return(Dale 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 F 7. Decedent Maintained a Living Trust 0 8.Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) ❑X 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 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number E L I Z A B E T H H F E A T H E R 7 1 7 2 3 2 7 6 6 1 REGISTER WOJOLLS USE 0 L"Y DO 1JO M D C First Line of Address �3r- r— F C A L D W E L L & K E A R N S P C zv�� ' Second Line of Address 3 6 3 1 N O R T H F R O N T S T R E E T gi�pp ' City or Post Office State ZIP Code Di? FILED c.c .10 CD e-+ H A R R I S B U R G P A 1 7 1 1 0 Correspondent's e-mail address: efeather cklegal.net 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. S'IG,ry/yT}1RE OF,pERON'R/ESPONSISLE F FI ;RE DAT�F I G (T t/� p�[h l v DRESS /- DduilkW n„ r b ivA 01 e) QUe ECG !n-��! ly S ATURE 0 PR ROT ER THAN REP ESENTATIVE DATE »bl )��A�ti ADDPOSS 3631 NORTH FRONT STREET HARRISBURG PA 17110 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 1505610240 REV-1500 EX(Fl) Decedent's Social Security Number Decedent's Name. LUTHER D - BYERS 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 and Notes Receivable(Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . . . . 5. 1 3 2 4 4 9 7 , 4 9 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . . . . . 6. 7. Inter-Vivos Transfers&Miscellaneous N�-Probate Property (Schedule G) Separate Billing Requested . . . . . . . 7. - 8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 1 3 2 4 4 9 7 , 4 9 9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . . 9. 10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule 1) . . . . . . . . . . . . . 10. 11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 1 3 2 4 4 9 7 . 4 9 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 3 2 4 4 9 7 . 4 9 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 _ 1 3 2 4 4 9 7 . 4 9 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X .0_ 0 . 0 0 16. 0 . 0 0 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 0 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X.15 0 . 0 0 18. 0 . 0 0 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 0 . 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505610240 1505610240 REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 21 10 0303 DECEDENT'S NAME LUTHER D. BYERS STREETADDRESS 1102 RANA VILLA AVENUE CITY STATE IF CAMP HILL PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 0.00 2. Credits/Payments A.Prior Payments B.Discount Total Credits(A+B) (2) 0.00 3, Interest (3) 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. 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 ..................................................................................................... El d. receive the promise for life of either payments,benefits or care? ....................................................... 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ❑ ❑X 3. Did decedent own an'in trust for"or payable-upon-death bank 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?.................................................................................................. ❑ 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 i 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)]. • 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 F2 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. REV-1508 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: LUTHER D. BYERS 21 10 0303 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Litigation proceeds received 1,324,497.49 TOTAL(Also enter on Line 5,Recapitulation) $ 1,324,497.49 If more space is needed, use additional sheets of paper of the same size. REV-1513 EX-(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: LUTHER D. BYERS 21 10 0303 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal disMbutions and transfers under Sec.9116(a)(1.2).) 1. Lisa A. Rickenbach Lineal 263 Wyoming Avenue 50% Enola, PA 17025 2. Luther Mark Byers Lineal 336 Dellville Road 50% Duncannon, PA 17020 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. $ If more space is needed,use additional sheets of paper of the same size. JAMES R.CUPPINGEP CALDWELL & KEARNS JAMES L GOLDSMITH A PROFESSIONAL CORPORATION STANLEYJ.A.LASKOWSIU OF COUNSEL DOUGLAS K MARSICO ATTORNEYS AT LAW JAMES D.CAMPBELL,JR. BRETT M.WOODBURN CHARLES1 DENARY,III MICHAEL D.REED MICHAEL A.FARRELL THOMAS M.FRATICELLI 3631 NORTH FRONT STREET THOMAS D.CALDWELL,JR. PETER M.GOOD (192 8-2001) ELIZABETH H.FEATHER HARRISBURG,PENNSYLVANIA 17110.1633 DAVID A.WON CARL G.WASS JEAN D.SEIBERT 717-232-7661 (1937-2010) GREDORY D.GEISS FAX:717.232-2766 THOMAS S.LEE RICHARD L KEARNS JESSICA E.MERCY RETIRED JOSEPH S.SWARTZ THEFIRM@CKLEGAL.NET July 10,2014 Lisa M. Grayson, Esquire Register of Wills Ma c (7.D Cumberland County Courthouse �7 ,-Z r One Courthouse Square CA,=t -=' Carlisle; PA 1.7013 ter " a '-);q ,- C Re: Estate of Luther David Byers File No. 2010-10303 ON Dear Ms. Grayson: Enclosed please find the following: 1. The original and one (1) copy of the Pennsylvania Inheritance Tax Return; 2. A copy of the front page of the Inheritance Tax Return; 3. The original and one (1) copy of the Inventory; and 4. A check payable to your office in the amount of$870 for payment of the additional $840 Letters fee, $15 Inheritance Tax Return fee and $15 Inventory fee. Please file the enclosed documents and return the time-stamped copy of the front page of the front page of the Inheritance Tax Return and copy of the Inventory to me in the enclosed self- addressed, stamped envelope. We also request that the Pennsylvania Inheritance Tax Return and Inventory are sealed from public access pursuant to a confidentiality agreement between the parties in the underlying personal injury litigation case involving this Estate. Lisa M. Grayson, Esquire Register of Wills July 10, 2014 Page 2 Thank you for your assistance with this matter. If you have any questions or need anything else,please contact me. Very truly yours, Elizabeth H..Feather CALDWEU&KEARNS, P.C. EHF:nb efeather @cklegal.net /Enclosures cc: Lisa Rickenbach w/enclosures Luther Mark Byers w/enclosures 10083-001/FL*12144 vr.-3 v. sr" o� W O N� G6/ avw qC�V.uNn N°°< oof 3 m m 0 LO O a wQJ U C)U Li 0 y LL T SSS U cu..._ Q O O N r d p0 � NFU -i-n � 'rnE m a N 0 c m J W U O U F m W m 7 W 0 ) O 1--1 to z _ o a ( a u rc � o co co -i z M ^ to a