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Home My WebLink About04-13-15 STONE LAFAVEH & SHEKLETSKI ATTORNEYS AT LAW 414 BRIDGE STREET DAVID H.STONE POST OFFICE BOX E OF COUNSEL GERALD J.SHEKLETSKI NEw CUMBERLAND,PA 17070 CHARLES H.STONE www.stonelaw.net JON F.LAFAVER TELEPHONE(717)774-7435 FACSIMILE (717)774-3869 April 10, 2015 Cumberland County Register of Wills 1 Courthouse Square Room 102 Carlisle, PA 17013 Re: Estate of Robert P. Hempt a/k/a Robert P. Hempt,Jr. File No. 21-15-0199 Greetings: We represent the Estate of Robert P. Hempt, Jr. Please find attached three (3) original Pennsylvania Inheritance Tax Information Notice and Taxpayer Response for the following ACN No.: 15117171. Please time-stamp one of the originals and return it to me in the enclosed self-addressed, stamped envelope we have provided for your convenience. Thank you for your attention in this matter. Please do not hesitate to contact me should you have any questions regarding this matter. Very truly yours, 7a ' , E La VER & SHEKLETSKI one, Esquire /j am Enclosures cc: Robert P. Hempt, III, Co-Executor Lynne L. Szollosy, Co-Executrix M _ C''to �, 70 rI— c -;Zj -y,3 C- 1 D BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance Tax pennsytvania PO BOX 280601 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0601 Information Notice �10 REV-1543 11 D-EXEC (08-12) And Taxpayer Response FILE N0.21 ACN 15117171 DATE 03-30-2015 Type of Account Estate of ROBERT P HEMPT Savings SSN X Checking Date of Death 02-06-2015 Trust LYNNE L SZOLLOSY County CUMBERLAND Certificate 505 3RD ST NEW CUMBERLAND PA 17070-2016 C"> rn" in PNC BANK NA provided the department with the information below indicatingth najj�j e c!gath!�f 1�e above-named decedent you were a joint owner or beneficiary of the account ide rn Remit Payment and Forms to; r-- Account No.5140076608 Cn (n ca Date Established 08-01-1980 REGISTER OF WILLS 77 Account Balance $52,258.49 1 COURTHOUSE SQUARECARLISLE PA 17013 Percent Taxable X 50 Amount Subject to Tax $26,129.25 Tax Rate X 0.150 NOTE*: If tax payments are made within three months of the Potential Tax Due $3,919.39 decedent's date of death,deduct a 5 percent discount on the tax With 5%Discount(Tax x 0.95) A(see NOTE*) due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 1 : Please check the appropriate boxes below. AF�No tax is due. I am the spouse of the deceased or I am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tax Due. B EJ The information is The above information is correct, no deductions are being taken,and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C The tax rate is incorrect. F-I 4.5% 1 am a lineal beneficiary (parent,child,grandchild, etc.)of the deceased. (Select correct tax rate at right,and complete Part F-] 12% 1 am a sibling of the deceased. 3 on reverse.) F-I 15% All other relationships(including none). D Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. E F_X]Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. I Please sign and date the back of the form when finished. 110, DebtsPART � �� O= "�==y"^.=nS Allowable debts and deductions must meet both ofthe following criteria: A. The decedent was legally responsible for payment,and the estate is insufficient to pay the deductible items. B. You paid the debts after the death of the decedent and can furnish proof of payment if requested by the department. (If additional space is required,you may attach 8 1/2"x 11"sheets of paper.) Date Paid Payne Description Amount Paid Total(Enter on Line 5 of Tax Calculation) J $ PA 7-aJ{ Ca|cU|at'{JQ �--�--/ Ifyou are making acorrection tothe establishment date account balance(Line 2),urpercent taxable(Line 20, please obtain a written correction from the financial institution and attach it to this form. 1. Enter the date the account was established or titled as it existed at the date of death. 2. Enter the total balance of the account including any interest accrued at the date ofdeath. 3. Enter the percentage of the account that is taxable toyou. a. First,determine the percentage owned bythe decedent. i Accounts that are held"intrust for"another or others were 100%owned by the decedent. ii. For joint accounts established more than one year prior tothe date ofdeath,the percentagetaxable io100%divided bythe total number ofowners including the decedent. (For example:Oowners=5U%. 3owners~33.33%.4owners =25%.etc.) b. Next,divide the decedent's percentage owned by the number of surviving owners or beneficiaries. 4. The amount subject tutax iodetermined bymultiplying the account balance bythe percent taxable. 5. Enter the total u/any debts and deductions claimed from Part 2. G. The amount taxable is determined by subtracting the debts and deductions from the amount subject to tax. 7. Enter the appropriate tax rate from Step 1 based nnyour relationship 0nthe decedent. If indicating a different tax rate,please state Official Use Only 0 AAF your relationship to the decedent: PA Department of Revenue 2. Account Balance 2 $ PAD 4. Amount Subject to Tax 4 $ 3 5. Debts and Deductions 5 - 4 Step 2: Sign and date below. Return TWO completed andsigned copies to the Register ofWills listed onthe front of this form, along with acheck for any payment you are making. Checks must bemade payable to"Register ofWills,AgenL^ Donot send payment directly tothe Department ufRevenue. z m 0 -0 c 0 ca 0 m 5 M 0 �- D -n 0 C) > — m z m 0 X M 'M' 0 -4 m a p 0' tTl .0 CA PI m rry CA.) C) C) CY) -7(D Cjzt ki) (D A rt, (D H Ln 0 I-h 0 C> UNITFO _ pooh F 0 -n ns CD x a): > OX