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Home My WebLink About06-16-15 pennsylvania 1505618627 3M464710.000 DEPARIMENT OFC REVENUE FX(03-14)(TP) REV-1 500 OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 21 15 0535 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYWY Date of Birth MMDDYYYY 03162015 03162015 Decedent's Last Name Suffix Decedent's First Name MI SULLIVAN JOHN C (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI SULLIVAN NANCY L THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return 2. Supplemental Return 3. Remainder Return(date of death prior to 12-13-82) El4. Agriculture Exemption(date of 5. Future Interest Compromise(date of 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) 0 7. Decedent Died Testate F 8. Decedent Maintained a Living Trust 0 9. Total Number of Safe Deposit Boxes (Attach copy of will.) (Attach copy of trust.) F710. Litigation Proceeds Received El 11. Non-Probate Transferee Return ❑ 12. Deferral/Election of Spousal Trusts (Schedule F and G Assets Only) El13. Business Assets F7 14. Spouse is Sole Beneficiary (No trust involved) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number VANCE E . ANTONACCI, ESQ 717-581-3701 First Line of Address 570 LAUSCH LANE Second Line of Address SUITE 200 City or Post Office State ZIP Code LANCASTER PA 17601 Correspondent's email address: V A N T O N A C C I a@ M W N - C 0 M REGISTER OF,WILLS USE OJ1:hY fr rn REGISTER OF WILLS USE ONLY r r-) DATE FILED MMDDYYYY r - 1„1 C77 ;zi C C/) DATE F(LE�:ST'. P d -� : r' f" rn _.� cr Cl) _• N PLEASE USE ORIGINAL FORM ONLY Side 1 I IIIIII ILII VIII VIII VIII VIII VIII VIII VIII VIII IIII IIII 1505618627 1505618627 1505618635 REV-1500 EX(TP) Decedent's Social Security Number Decedent's Name:S U L L I V A N JOHN C 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. 373,055-00 5, Cach,Sank Deposits and Miscellaneous Personal Property(Schedule E). , , , , . 5. (1-00 6. Jointly Owned Property(Schedule F) 0 Separate Billing Requested. . . . . 6. 0•0 0 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) El Separate Billing Requested, . . . . 7, 0.00 8. Total Gross Assets(total Lines 1 through 7) , , , , , , , , , , , , , , , , , , 8. 3731055-00 9. Funeral Expenses and Administrative Costs(Schedule H), , , , , , , , , , , , , 9, 7-,500-00 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1), , , , , , , , , , 10. 101971-00 11. Total Deductions(total Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . 11. 18,471•00 12. Net Value of Estate(Line 8 minus Line 11) , , , , , , , , , , , , , , , , , , , 12, 354-1584 -00 13. Charitable and Governmental Bequests/Sec.9113 Trusts for which an election to tax has not been made(Schedule J), , , , , , , , , , , , , , , , 13. 11-00 14. Net Value Subject to Tax(Line 12 minus Line 13), . , . . , , . . . . 14. 354-t584 -00 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)-.0V 354,584 .00 15. 0.00 16. Amount of Line'l4�axable at lineal rate X.044- 0.00 16. 0.00 17. Amount of Line 14 taxable at sibling rate X.12 0.00 17. 0.00 16. Amount of Line 14 taxable at collateral rate X.15 0.00 18. 11-00 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 0.00 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT XO 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 person responsible for filling the return is based on all information of which preparer has any knowledge. SIGNATURE OF P R�SO)u RESPONSIBLE FILIN RETU I DATE ADDRESS 1027 DOGWOOD LANE, ENOLA, PA 17025 SIGNATURE OF PREPARER OTHER THAN PERSON RESPONSIBLE FO FILING TURN DATE MCNEES WALLACE 8 NURICK LLC, BY: - ADDRESS 570 LAUSCH LANE, SUITE 200, LANCASTER, PA 17601 11111111111111111 itiilippI11111111 iii uii 1111111111111 Side 2 1505618635 3M464810.000 REV-1500 EX(TP) Page 3 File Number Decedent's Complete Address: 21 15 0535 DECEDENTS NAME -S.ULLIVAN STREET ADDRESS CUMERLAND COUNTY CITY STATE ZIP ENOLA PA 1?025 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 0 .00 2. Credits/Payments A. Prior Payments 0 . 00 B.Discount 0 . 00 (See instructions.) 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 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . Q 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 Elwithout 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 step-parent 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. 3M4671 4.000 REV-1507EX+ (0413) Pennsylvania SCHEDULE D DEPARTMENT OF REVENUE MORTGAGES & NOTES INHERITANCE TAX RETURN RECEIVABLE RESIDENT DECEDENT ESTATE OF FILE NUMBER John C- Sullivan 21 15 0535 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Billow Family Services, LLC Promissory Note 5% due July, 2028 373,055 TOTAL(Also enter on Line 4,Recapitulation) $ 373,055 2W46AC 2,000 (if more space is needed,insert additional sheets of the same size.) REV-1511 EX+(06.13) pennsylvania SCHEDULE H DEPARTMEMTOF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENTDECEDENT ESTATE OF FILE NUMBER _John C. Sullivan 21 15 0535 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. None B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2. Attorney Fees: 7,500 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: 6. Tax Return Preparer Fees: 7. None TOTAL(Also enter on Line 9,Recapitulation) $ 7,500 3w46Ac 2.000 If more space is needed,use additional sheets of paper of the same size. REV-1512 EX+(12-12) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER John C. Sullivan 21 15 0535 Report debts Incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 M&T Bank Home Equity Life of Credit Account No. 120 444 5983 *** **** 10,971 TOTAL(Also enter on Line 10,Recapitulation) S 10,971 2w45AH 2.000 If more space is needed, insert additional sheets of the same size. REV-1513 EX+(01-10) SCHEDULE J pennsylvania DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: John C. Sullivan 21 15 0535 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] 1. Nancy L. Sullivan 1027 Dogwood Lane Enola, PA 17025 All of Residue: 354,584 Surviving Spouse 354,584 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. 11 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. $ 0 9W46Al 2.000 If more space is needed,use additional sheets of paper of the same size. LAST WILL AND TESTAMENT I, JOHN CHRISTOPHER SULLIVAN, JR. , of Enola, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, hereby declare this instrument to be my Last Will and Testament, revoking anv and all Wills by me heretofore made. ITEM I. I direct my hereinafter-named Executrix or Co-Executors to pay all my just debts, funeral expenses and administration expenses, including inheritance taxes, as soon as may be convenient after my decease. ITEM IT. I give all the rest, residue and remainder of my Estate, real, personal or mixed, of whatsoever nature and wheresoever situate, unto my wife, NANCY L. SULLIVAN, provided she survives me by thirty (30) days. In the event my wife, NANCY L. SULLIVAN, does not survive me by thirty (30) days then I give A. to my son, SCOTT C. SULLIVAN, 1 . my entire business known as Sullivan Funeral Home; and, 2. my real estate located at 51 North Enola Drive, Enola Drive, Enola, Cumberland County, Pennsylvania . ,(k C. (SEAL) Page 1 of 3 Pages oJohn Christopher Sullivan, Jr. B. to my step-daughter, LISA M. DRUCTOR, 1 . my real estate located at 1027 Dogwood Lane, Enola, Cumberland County, Pennsylvania; and, 2.., my;IRA; ,and, C. all the nest, residue and remainder of my Estate, real, personal ori mixed, of whatsoever na t.ure and t wheresoever situate, to my son, SCOTT C. SULLIVAN, and my step-daughter, LISA M. DRUCTOR, in equal shares, provided such beneficiary survives m6' by thirty":(.3'0). days. In the event a beneficiary does not surviveme by thirty (30) days such beneficiary's share sha'11 go to the surviving beneficiary. ITEC? III. I hereby certify that I have purposely omitted my son, MATTHEW CRAIG SULLIVAN, from this, my Last Will and Testament. ITEM IV. I hereby nominate, constitute and appoint my wife, NANCY L. SULLIVAN, Executrix of this, my Last Will and Testament . In the event that my wife, NANCY L. SULLIVAN, is unable to serve for any reason whatsoever, I hereby nominate, constitute and appoint my son, SCOTT C. SULLIVAN, and my step-daughter, LISA M. DRUCTOR, Co- Executors of this my Last Will and Testament . (SEAL) Page 2 of 3 Pages JoHA Christ pher Sullivan, Jr. For any additional information on the above accounts, including ownership and any changes,closures and/or reimbursement of funds,please call Summerdale Plaza at 717-255-2261. We were unable to locate any safe deposit box for the above-mentioned decedent. This letter does not include any accounts in which the deceased may have been listed as Power of Attorney, Custodian of Uniform Transfers,Representative Payee,or Trustee under a Written Agreement. Sincerely, Tomara Williams Records Management lollMcNees Wallace & Nurick LLC 100 Pine Street• PO Box 1166 • Harrisburg,PA 17108-1166 David E.Gruver, Pa.C.P. Tel: 717.232.8000 • Fax: 717.237.5300 Paralegal Direct Dial:717.237.5362 Direct Fax:717.260.1658 dgruver@mwn.com June 15, 2015 VIA FEDERAL EXPRESS Q: ,o Cumberland County Register of Wills cA m m 1 Courthouse Square � G�' a Suite 102 � r-r7 },,,_, Carlisle, PA 17013 o U' .-�, o 0 RE: Estate of John C. Sullivan, Jr. :o c -:� -77 -7 Date of Death: March 16, 2015 File No: 21-15-0535 C-rl Z C o Dear Sir or Madam: Enclosed are the following documents to file for the above mentioned Estate: Inventory (2) PA Inheritance Tax Returns Please date stamp our file copy and return to me in the envelope provided. If you have any questions or need additional information, please contact me. Thank you. Kind regards, David E. Gruver, Pa.C.P. Paralegal Enclosures c: Nancy L. Sullivan www.mwn.com HARRISBURG,PA ° LANCASTER, PA ° SCRANTON, PA ° STATE COLLEGE, PA ° COLUMBUS, OH ° WASHINGTON, DC E)c o 0 00, . r U. U. C) Npress In t) 4 , 13 > CD C�l cn 0 CD rm z En 5.;h —4 00 W cr) Ez N C. CD co CD m cn m