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Home My WebLink About12-01-14 (2) REV-1500 EX(02-11)(FI) 1505611185 OFFICIAL USE ONLY PADepartment of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 21 13 000?4 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 01062013 08141934 Decedent's Last Name Suffix Decedent's First Name M I SUNDERLAND KLARE S (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 BOXES BELOW F7 1. Original Return IFvA7I 2, Supplemental Return ❑ 3. Remainder Return(Date of Death Prior to 12-13-82) ❑ 4, Limited Estate ❑ 4a, Future Interest Compromise(date of I A FV__1 1 5, Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died TestateFV❑ _1 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes I A I (Attach Copy of Will) (Attach Copy of Trust.) ❑ 9. Litigation Proceeds Received ❑ 10. Spousal Poverty Credit(Date of Death El 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 STANLEY A . SMITH, ESQUIRE 717-233-5731 REGISTER OF WILLS USE ONLY First Line of Address RHOADS & SINON LLP Second Line of Address C= M C> PO BOX 1,146 i CO City or Post Office State ZIP Code M aT"LE D C7-j rn rn M HARRISBURG PA 17108 i (n C 3 Correspondent's e-mail address: SSMITH@RHOADS-SINON - COM f--) C= C-) Under ies of perjury,I decta at I have exa d this return,including accompanying schedules and statements,and to th,5 best of my knowledge aM bgLef, it i rue,cqjre�and complete. el a'r. pr,;rer ke othnan the personal reprentative is based on all information of which-preparer has an��viedi f� lara 91.0 IGNA RSON PON E F FILING R T N DATIt- ADDRESS IL46 HARRISRGi PA 17108 K . C/O RHOADS & SI ON LLP, 0 OX SIGNATURE OFPAR R TH AVE DATE ADDRESS . RHOADS & SINON LLP, PO BOX 1146 HARRISBURG, PA 17108 PLEASE USE ORIGINAL FORM ONLY Side I 1505611185 OM4647 3.000 . 1505611185 Estate of Klare S. Sunderland, Deceased SSN: DOD: January 6, 2013 Names and Addresses of Executors 1. Daniel K. Sunderland 1 Truffle Glen Road Mechanicsburg, PA 17055 2. Jack F. Hurley, Jr. P.O. Box 1146 Harrisburg, PA 17108-1146 Phone: 717-233-5731 899510.1 1525611285 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: SUNDERLAND KLARE S RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0 . 00 2. Stocks and Bonds(Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . 2. 0 . 00 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C), , , , , 3. 0 - 00 4. Mortgages and Notes Receivable(Schedule D) , , , , , , , , , , , , , , , , , 4 0 • 00 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) , , , , , 5. 1461667 • 96 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested , , , , 6. 0. 00 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested . . . . 7. 0 • 00 8. Total Gross Assets(total Lines 1 through 7) , , , , , , , , , , , , , , , , , , 8 146166? • 96 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9. 55,014 • 00 10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule 1) , , , , , , , , , 10. 0 • 00 11. Total Deductions (total Lines 9 and 10), , , , , , , , , , , , , , , , , , , , , 11. 55-,014 • 00 12. Net Value of Estate(Line 8 minus Line 11) , , , , , , , , , , , , , , , , , , , 12. 91,653 • 96 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J), , , , , , , , , , , , , , , , 13, 0 • 00 14. Net Value Subject to Tax(Line 12 minus Line 13) , , , , , , , , , , 14. 911653 • 96 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 0 0 . 00 15. 0 . 00 16. Amount of Line 14 taxable at lineal rate X.O-4-5 91,665 . 96 16. 4 ,124 .97 17. Amount of Line 14 taxable at sibling rate .12 0 . 00 17 0 . 00 18. Amount of Line 14 taxable at collateral rate X.15 0 . 00 18. 0 . 00 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 4 ,12 4 . 97 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505611285 1525611285 OM4648 3.000 REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 21 13 00074 DECEDENTS NAME SUNDERLAND KLARE S STREET ADDRESS CUMBERLAND COUNTY CITY STATE ZIP CAMP HILL PA 11011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 4 ,124 - 97 2. Credits/Payments A. Prior Payments 0 . 00 B. Discount 0 . 00 Total Credits(A+B) (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. Fill in box 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) 4 ,124 - 97 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . T ❑ 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)]. • 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 [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-1508 EX*(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RESIDENT DECE ENTTURN PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Klare S Sunderland 21 13 00074 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. Rocking Horse - value based on appraisal(not previously reported) . 800.00 2 Painting "Cowboy Cathedral" - Corrected valuation. Value based on difference between sales price of $146,517.96 minus the appraised value of $650 reported on the original return. 145,867.96 TOTAL(Also enter on line 5,Recapitulation) $ 146,667.96 2w48AD 2.000 If more space is needed,use additional sheets of paper of the same size. REV-,5„EX-(,ao9) SCHEDULE H pennsylvania DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Klare S Sunderland 21 13 00074 Decedent's debts must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1 None B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Jack F Hurley Jr. Street Address P.O. Box 1146 City Harrisburg State PA ZIP 17108-1146 Year(s)Commission Paid: 2013 and 2014 2. Attorney Fees: ADDITIONAL FEES 40,000.00 3. Family Exemption:(If decedent's address is not the same as claimant's,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 5. Accountant Fees: 15,000.00 6. Tax Return Preparer Fees: 7. 1 M&T Bank fees for duplicate statements 14.00 TOTAL(Also enter on Line 9,Recapitulation) $ 55 014.00 9w46AG 2.000 If more space is needed,use additional sheets of paper of the same size. � TOTAL ESTATE OF FLARE S. SUNDERLAND PA1500—Pennsylvania Inheritance Tax Return Attachment to Schedule E, Items 1 & 2 After the filing and approval of the PA 1500 in this matter,the Executors discovered that the valuation of a painting reported on Schedule E, line 2 was underestimated. The appraisal received by the estate and relied upon for the reported value included the following: Oil on canvas, "Cowboys Cathedral" , signed G. Harvey, copyright, approx., 54" X 66" with 8' frame $650.00" (This painting is hereinafter referred to as "Cathedral Cowboys.") No one in decedent's family knew that the painting had any value. Recently, a broker contacted the Estate and eventually brokered a private sale of the painting. The Estate has received net proceeds of$146,517.96 in exchange for Cathedral Cowboys. The Executors therefore wish to amend the PA 1500 to correct the value of the painting as per the sale price As part of further addressing Decedent's household and personal effects, the Executors also discovered that an antique rocking horse was not reported on the original PA 1500 so the Executors are including the rocking horse in this amended return. Lastly, additional fees have been incurred or will be incurred and are reported on amended Schedule H. 970236.1