HomeMy WebLinkAbout01-0279
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DONNA M MULLIN ESQ
JAMES ETAL
134 SIPE AVE
HUMMELSTOWN PA'l7036
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
04-30-2001
GREENSMITH
01-14-2001
21 01-0279
CUMBERLAND
101
REV-1547 EX AFP 02-00J
ARTHUR
S
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~
ifE-V = 154-j-Ex -AFIi - (1"2=00 Y-No'ficE-- OF - INHEif i lANCE -,.-A"je-A-PPRA-isEi.fENY-,-- AirowAi.rcE-"ifli-------- - -- - - - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF GREENSMITH ARTHUR S FILE NO. 21 01-0279 ACN 101 DATE 04-30-2001
T AX RETURN WAS: (X) ACCEPTED AS FILED
) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
.00
.00
186,451.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
600.00
(9)
(10)
.00
(1ll
(12)
(13)
(14)
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
186,451.00
600 00
185,851.00
75,127.00
110,724.00
14, 15 and/or 16, 17, 18 and 19 will
returns assessed to date.
NOTE: If an assessment was issued previously, lines
reflect figures that include the total of ALL
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15)
16. Amount of Line 14 taxable at Lineal/Class A rate (16)
17. Amount of Line 14 at Sibling rate (17)
18. Amount of Line 14 taxable at Collateral/Class B rate (18)
19. Principal Tax Due
TAX CREDITS:
110,724.00 X 00 =
.00 X 045 =
.00 X 12 =
.00 X 15 =
(19)=
.00
.00
.00
.00
.00
PAYHENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
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REV-150Q EX +(6-00)
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
/10-)17-3
FILE NUMBER
:AI
COUNTY CODE
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Greensmith Arthur S.
DATE OF DEATH (MM-DD~YEAR)
OFFICIAL USE ONLY
Di
179
NUMBER
DATE OF BIRTH (MM-DD-YEAR)
SOCIAL SECURITY NUMBER
YEAR
534-42-3814
THIS RETURN MUST BE FILED IN DUPUCATEWlTH THE
01/14 2001 11/20/1927
(IF APPL CABL J SURVIVING SPOUSE S NAME LAST, FIRST, AND MI OLE INITIAL)
REGISTER OF WILLS
SOCIAL SEe AITY NUMB R
2. Supplemental Returt"l
4a. Future Interest Compromise (date of death after 12-12-82)
X 7. Dec.edent MaintaIned a LiVing Trust
(Attaeh copy of Trust)
010. Spousal Poverty Credit 0 11. Ejection to tax under Sec. 91 13(A)
(date ot death between 12-31 -91 and 1 ~ 1-95) (Attach Sch Q}
;iiir1f,jilt$'!!!~1li~~~[m~~~D.i\!i>.;1,.~~.glil~R~1'1Q!!N~~~JIiI!lIi;i~Jm~191l'~lill'tqi;i~~JP~i1I~'Pi!!l'E.!!Iil!iilm'@t!0:1;1;\!~i:'
NAME COMPLET~ MAILING ADDRESS
Greensrnith, Ph 11is M.
X 1. Original Return
4. I..lmJted Estate
X 6. Decedent Died Testate
o
3 idate 0 death
. Remainder Return prior to 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
17036
OFFICIAL USE ONLY
(8) 186,451
(11) 600
(12) 185,851
(13) 75.127
(14) 110,724
(15)
(16)
(17)
(18)
(19)
o
(Attach copy of WIU)
o 9. Litigation Proceeds ReceIved
Donna M. Mullin Es .
FlAM NAME (If Applicable)
JAMES, SMITH, DURKIN & CONNELLY, LLP
TELEPHONE NUMBER
134 Sipe Avenue
Hurnme1stown, PA
R
E
C
A
P
I
T
U
L
A
T
I
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N
1 5 3- 280
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or
Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule 0)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Joi operty (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1~7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule J) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(1)
(2)
(3)
None
_None
":-Nbne
(4)
(5)
None
None
(6)
None
186.451
600
None
C
o
M
P
U
T
A
T
I
o
N
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116(a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of line 14 taxable at sibling rate
la. Amount of Line 14 taxab~e at collateral rate
19. Tax Due
20.
110,724
o
x
X
X
X
.0 0
.0 45
.12
.15
Copyright (cl 2000 form software only The Lackner Group, Inc.
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FormREV-1S00 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
127 Laurel Drive
CITY I STATE I ZIP
Eno1a PA 17025
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
o
Total Cred.s ( A + B + C) (2)
3. Interest/Penalty if applicable
D. Interest
E. Penalty
"H'i;,;!,!"]
Totallnterest/Pena.y ( D + E) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Une 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (SA)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SB)
Make Check. Payable to: REGISTER OF WILLS, AGENT. . . .
.:!~;~:\\i ~\ ,i:!!ii;; ';\~j~;j\!:;~; :i\l\\\!!!)illil\llj!lml\l!!!iililllllli!ii!j!II!11Im\ll!11111!ll)i!!iil\)ll!!mlijl))l)i)))))))l]!!!f!!:m))))i!i!!!i)!:!!i)i; ...: .... '.:', r
:::.!:,!;!!:!!:;'::: .' : ,rl!;' .;:;;::ij;:!;ii!!I!:!JJ!!Jlll:!i!ir!!I![!i!!i!!l!I!lli!!ii!I!IJI!!!!;:;!!!!!. II!): .::':!!i!!i!!!i1!i!!i!!i;;::;:!:;', !:i;::!!~i!!:ti:;:I;:
.. PLEiASEANSWER 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; ;x~ ~
b. retain the right to designate who shall use the property transferred or its income; .
c. retain a reversionary inte~est; or. . ,
d. receive the promise for fife of either payments, benefits or care?
2. If death occurred atter December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? . 0 [Xl
3. Did decedent own an "in trust for" or payable upon death bank account or security at his
or her death? 0 [!I
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property
which contains a beneficiary designation? []J 0
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
o
o
Under penalties of perjury, I declare that I have examined this return, lnt:ludlng accompanying schedules and statements, and to the best of my knowledge and belief, It is true,
correct and. c.omplete. Oec\a.ra.tlon oi preparer other than the personal representative Is based on all information of which pre parer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Phyllis M. Greensmi th
_ _ }.??_ _l:~':l!_"~ _ Po': ~ ~~_ __ _ _ _ _ ___ _ _ _ _ _ _ _ _ _ _ __ _ _ _ _ _ _ _ __
Eno1a, PA 17025
JAMES, SMITH, DURKIN & CONNELLY, LLP
134 Avenue
'3 !;)..--)CG(
VOl
DATE
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 P.S. 9116 (a) (1.1) (il].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to ar for the use of the surviving spouse is 0%
\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 tor 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 twenty-one 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% [72 P.S. 9116 (a) (1.2)J.
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2)
[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% [72 P.$. 9116{a)(1.3)J. 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.
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
REV-'S10 EX t (1-97)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Arthur S. Greensmith
FILE NUMBER
SSII 534-42-3814
01/14/2001
ITEM
NUMBER
1
This schedule must be completed and filed if the answer to any of questions 1 through 4 on page 2 (s yes.
DESCRIPTION OF PROPERTY
AElA W8~M~r~ t~~~~~8 ~~rr.~:~J~~~1flr~E6F ~~~~RSFE:R.
ATTACH A COpy QFTHE DEED FOR REAL. ESTATE.
First Union National Bank -
IRA - Arthur S. Greensmith;
Beneficiary is wife,
Phyllis M. Greensmith;
Includes account
#2570202707031 (IRA money
market fund) and Retirement
Plan Account in brokerage
1138328542
% OF
DECD'S
INTEREST
DATE OF DEATH
VALUE OF ASSET
110,724
EXCLUSION
(IF Af'f'\..lCA8LE)
TAXABLE VALUE
110,724
2
Real estate situate in East
Pennsboro Township,
Cumberland County,
Pennsylvania. Address:
127 Laurel Drive, Enola, PA
17025 - 1/2 value in the
Arthur S. Greensmith Living
Trust dated November 30,
2000
75,727
75,727
TOTAL (Also enter on line 7, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
Copyright (c) 1996 form software only CPSystems, Inc.
186,451
Form REV-1S10 EX (Rev. 1-97)
REV-1511 EX + (1-97)
COMMONWEAL iH OF PENNSYLVANIA
INHERJTANCETAX. RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Arthur S. Greensmith
FILE NUMBER
SSfI 534-4-2-3814-
01/14/2001
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Addres.s
City State Zip
-
Year(s) Commission Paid;
2. Attorney's Fees JAMES, SMITH, DURKIN & CONNELLY, LLP 600
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's Fees
6. Tax Return Preparer's Fees
7. Other. Administrative Costs
TOTAL (Also enter on line 9, Recapitulation) $ 600
(If more space is needed, insert additional sheets of the same size)
CopyrIght (c) 1996 form software only CF'Systems, Inc.
Form REV-1511 EX (Rev. 1-97)
F~~r,J'
Ref:ren:::c: ID: j;7066
First Union. National Sank
)~.t:r:; Ae-cou.i.1 Verifications
PO Bo" 40028
Roanoke V,A. 240':2-7313
February 15, 2001
JAMES, SMITB, DURKIJ\' & COJ\.,)'iE:CL Y
PO BOX 650
HERSHEY, FA J 7033
SUBJECT: V dfication / Confmrultion of Account and Balance Information provided rD.:
ARTHUR S GRf.ENSMITH (SSN# 534-42-3814)
Date of Deat!): January 14. 2001
Deposit Aceount Information
ACCDunt
Type
Account
Number
DI!.~ of Death
Bll;l~nce
Average
BaltDce"
Date
0".ne<l
518/2000
Maturiry Interest
D:l.t~ R:u.e
Accrued YTp D~t::
IntereSl 11'Jt..."T'es! y:),id Cloud
CSRT1P"lCA TE.OF DEPOSn 247412051186615 $2,086,15
LEGAL nTLE.: PHYLLIS OREENSMrrH LIVrNG 11/30/00
P;JYLLlS M & AR1HUR S GHEENSM1TH, THUS TEES
6/812001
6.30
$2.88
$] l.ll
CERTlFiCATEC'F DEPOSI1 247411D51295831 $32.297,87
LEGAL TIlLE: PHY:"LlS OREENSMrm UVl]\JO ] ]/30100
PHYLUS M & ARTH'JR S Gl::.EENSM1TH. TRUSTEES
8/7/2000
9/7/2001
686
$54.67
~187.20
CER7~F1CATE OF DEPOS!T
2.n~:2061 1080S1
S3:.298.83
3121/2000 12/21/2002 6.95
$70:3.34
so.oo
LEGAL TI'L.:...E: PHYLLIS GB-EENSMlTH L.TVING 1l/30/00
PBYtJ..JS M & AR'fH UR S OREENSMI7H, TRUSTEES
CHECKING
] 000590490116
$14,.242.15
J 21812992
N/A
LEJAL TITLE: A.S GREENSMrTH
PHY"LUS M, GRE.tlJ",lSMITH
GAlL L &: CAROLlNE L GREENSMJrn, POA
m.A.
257020;;7070;; 1 09
$:,.,8
7i2.2J19():!.
I.n
SO.Ol
$0.00
LSGAL T1TLE: A.S OREENSMrTH
fer Bcnci\c.lary C:him t::0Tm InfOT"lTlatlon. please ::al1 1(800)669-2 :36,
Of' Due to .syst~m llmi.~tlcre:.. 'Volt can enly ptDwle a twelve month average baiance on depoSlf.Dry ilccounts,
Revolvin2: Credit Information
Account
Type
ACCOU!1:
Numh:.l'
Dote of Death
BII.'II'l..,c:e
Credit
Limit
D;lle
Opened
Date
Ciosed
Times TitJe(s)
La~
/'vL-'.S TERCARD
5542912011677978
$0.00
t2l16/\992
ARTHURS, &PHYLLlS />1,
GREENSMITH
RA!~. ASQP 1/1.a101=S31AO
Other Accoun t Information
f~N.
R::.f:::re.n::.e !D: 137056
EROKE,R-\GE
A.ccount
'Typ-=
Accour:t
Nllr.1l;:K::r
DJ.~ of Death
.s218.nc~
D'Il\t
Op:;nec
Dale
Cios~d
Title(s)
;lS~2&5-42
$llQ,70E.62
7;;3/1996
fUNB elf
ARTHUR S GREENSMITH, IR.t\
BROKERAGE
38]387$9
$11/;158.28
21'13/1999
ARTHUR, S. &. PHYLLIS M G.R.EENSMITH,
JTWROS
SAFE D2POSiT BOX
07 53534800336
611711996
,:t,.S. &. f'H.YLLlS GREENSM1TH
LoeA TED@:200CAMP HILL MALL, CAMP HTt:..., P.t., iiOll PHONE.. 71i.737-8697
.. Date of des-ih balance does not include a.::crued interest.
'" If date of dearh OCC"UITS on a weeb::nd or a holiday, date of death balance does not include any c-ansactions that WeTe
made during that rime pcnod.
1Yl~~
SignalUl'e of Depository Represo.atJve
Februa,y 15,2001
Dare
Mel211ie Moonmn
Deposltor)! Representative
Scrl'iccntcr Assoclatc"
TItle
(540)563- i323
Phone Number
?bs: t.c