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Home My WebLink About07-27-15 J 1505618403 ;� pennsylvania OEPFRTMENT OF REVEN�X(03-14) REV-1500 OFFICIAL USE ONLY Bureau of Individual Taxes Counry Code Year File Number Po Box 2soso� INHERITANCE TAX RETURN Harrisburq PA 17128-0601 RESIDENT DECEDENT 21 15 0 019 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMD�YYYY Date of Birth MMDDYYYY 1❑ 10 2❑14 ❑2 06 1932 DecedenYs�ast Name Suffix DecedenYs First Name MI ELESIE JEAN � (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI 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) � 4, Agriculturai 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) � 7. Decedent Died Testate � 8. Decedent Maintained a Living Trust � _ 9. Total Number of Safe Deposit Boxes (Attach copy of will) (Attach copy of trust.) � 10. Litigation Proceeds Received � 11. Non-Probate Transferee Return � 12. DeferrailElection of Spousal Trusts (Schedule F and G Assets Only) � 13. Business Assets � 14. Spouse is Sole Beneficiary (No trust involved) CORRESPONDENT•THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number EDWIN W RUSSELL ESQ 412 263 6080 First Line of Address 428 BLVD OF THE ALLIES Second Line of Address City or Post Office State ZIP Code PITTSBURGH PA 15219 CorrespondenYs email address: ewr@fqlmlaw com F�aISTER OF W�5 USE ON1� C c^ �7 �"f'1 REGISTER OF WILLS USE ONLY �' O � rn� C� DATE FILED MMDDWYY ��7 � � � q ry-� � �j I`� r„r� .�7 � r�- f"' ".",� C� �.� �.�.j � rr'j fTl ,r� .._ ::';J C7 i:) .�..�" . :.,. .;:� � �� C.aA�L FIL TAMF� � J _ . �,_.. ,+. w.� .: �� -'' N !'— fTi ...� _,�:� �..,.. CJl Cn G7 -.' p� Side 1 � I I�II� I�II I I IIII 'I I II�I II�� I II�II'I��II I IIII 15�5618403 1505618403 � _ IA� � 1505618411 REV-1500 EX DecedenYs Social Security Number DecedenYs Name EI@51@, Jean Lee RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 2. Stocks and Bonds(Schedule B).......................................................................... .. 2. 13 ,5 3 5 • 5� 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3. 4. Mortgages and Notes Receivable(Schedule D).................................................... 4. 5. Cash,Bank Deposits and Misceilaneous Personal Property(Schedule E)......... 5. 6. Jointly Owned PropeRy(Schedule F) ❑ Separate Billing Requested............ 6. 2 3 ,0 6 3 • 0 5 7. inter-Vivos Transfers&Miscellaneous Non-�robate Property (Schedule G) � Separate Billing Requested............ 7. 5 21 ,6 8 4 • 5 4 8. Total Gross Assets (total Lines 1 through 7)....................................................... 8. 5 5 8 ,2 8 3 • 0 9 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9 19 ,12 6 • 0 0 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. 3 , 4 0 2 • 9 2 11. Total Deductions(total Lines 9 and 10).................................._... ........................ 11. 2 2 ,5 2 8 • 9 2 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12 S 3 5 ,7 5 4 • 17 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 5 3 5 ,7 5 4 • 17 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.00 15 0 • 0 0 16. Amount of Line 14 taxable at�ineal rate X .045 5 3 5,7 5 4 • 17 �s 2 4 ,10 8 • 9 4 17. Amount of Line 14 taxabie at sibiing rate X.12 0 - 0 0 �� 0 • 0 0 18. Amount of Line 14 taxable at co�lateral rate X.15 p . 0❑ 18. � • 0❑ � 19. TAXDUE................................................................................................................ 19. 24 ,1D8 • 94 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT � Under penalties of perjury,I declare i have examined this return,including accompanying schedules and statemerts,and to the best of my knowledge and belief, it is true,correct and complete.Declaration of prep er o r an the person responsible for flling the return is based on all information of which preparer has any knowledge. SIG RE OF�ERS�R IB E FOR FILING RETURN Debra Downs �I JcJ ��Er'� ��,�'�'�.�, �. � ' ' ' ADDRESS 4834 Charles Ro d, Mechanicsburg, PA 17050 NAT RE O REPA R OTHER THAN REPRESENTATIVE Edwin W. Russell Esq. oAT i ADDRESS 428 Blvd. of the Allies, Pittsburgh, PA L I IIII)(I�II�I�I�II' I�I�)�II'I I�I' I�II�I��I II��I II�I��I Side 2 15�5618411 1505618411 � REV-1500 EX Page 3 File Number 21-15-0019 Decedent's Complete Address: DECEDENT'S NAME Elesie,Jean Lee STREET ADDRESS 4834 Charles Road ___ _--- --- CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due(Page 2, Line 19) (1) 24,108.94 2. Credits/Payments A. Prior Payments 24,000.00 B. Discount 1,205.45 Total Credits(A +B) (2) 25,205.45 3. Interest �3� q, If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) 1,096.51 Check box on Page 2,Line 20 to request a refund 5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) Make Check Payable to: REGISTER OF WILLS, AGENT. , � . . � ��u. � _ 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:............................................................................... ❑ �-J b. retain the right to designate who shall use the property transferred or its income:.................................. ❑ 0 c. retain a reversionary interest;or........................................................................ ...................................... x 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 ❑ ❑ receivingadequate consideration?.................................................................................................................. . 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ 0 4. Did decedent own an individual retirement account, annuity,or other non-probate property which ❑ ❑ contains a beneficiary designation?.................................................................................................................. X 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 1,199�4 and before Jan. 1, 1995,the tax rate�lmposed 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)j. For dates of death on or after January 1,1995,the tax rate imposed on the net value of transfers to or for the use of 1he 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 decedenYs lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)J. . The tax rate imposed on the net value of lransfers to or for the use of the decedenYs siblings is 12 percent�72 P.S.§9116(a)(1.3)]. A sibling is defned, under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. i � •�. . . ' Rev-1503 EX+(08-12) SCHEDULE B pennsylvania STOCKS & BONDS DEPARTMENT OFREVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER _ Elesie, Jean Lee 21-15-0019 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 275 shares of Verizon Communications -Morgan Stanley 49.22 13,535.50 Account#xxx-xxx562 TOTAL(Also enter on Line 2, Recapitulation) 13,535.50 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group, Inc. Form PA-1500 Schedule B(Rev. 08-12) Rev-1509 EX+�Ot-10) pennsylvania SCHEDULE F DEPARTMENTOFREVENUE JOINTLY-OWNED PROPERTY - INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Elesie,Jean Lee 21-15-0019 If an asset was made joint within one year of the decedenYs date of death,it must be reported on schedule G. SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT A. Debra Downs 4834 Charles Road Daughter Mechanicsburg, PA 17050 - B. C. JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD�S DECEDENT'S NTEREST NUMBER FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR VALUE OF ASSE INTEREST TENANT JOINT JOINTLY-HELD REAL ESTATE. 1 A 04/11/1983 PNC Checking Account No,xx-xxxx-0996 44,470.01 50.000% 22,235.01 2 A 04/11/1983 PNC Checking Account No,xx-xxxx-0996- 0.07 50.000% 0.04 accruedinterest 3 A 02/04/2010 PNC Checking Account No,xx-xxxx-7919 1,656.00 50.000% 828.00 TOTAL(Also enter on Line 6, Recapitulationl 23,063.05 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule F(Rev.01-10) Rev1510 EX+(OB-09) SCHEDULE G pennsylvania lNTER-VIVOS TRANSFERS AND DEPARTMENTOFREVENUE MISC. NON-PROBATE PROPERTY INHERITANCE TAX RETURN - RESIDENT DECEDENT ESTATE OF FILE NUMBER Elesie,Jean Lee 21-15-0019 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH �OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF�TRANSFERSATTACFi A COPYEOF TI�E DEIED�OR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 AIG Platinum II Annuity-Held in Morgan Stanley IRA 91,575.85 91,575.85 Account#xxx-xxx248. Beneficiaries Debra Downs and Keith Elesie, Decedents children 2 MetLife Total Control Account xxxxxx4265- 24,017.77 24,017.77 Beneficiaries: Debra Downs and Keith Elesie, decedenYs children 3 Morgan Stanley Cash Account-Held in Morgan 34,098.26 34,098.26 Stanley IRA Account#xxx-xxx248. Beneficiaries Debra Downs and Keith Elesie, Decedents children 4 PNC IRA Account No.xxxxxx0208-Beneficiaries: 6,517.62 6,517.62 Debra Downs and Keith Elesie,decedenYs children 5 PNC IRA Account No. xxxxxx0208-accrued interest 4.59 4.59 Beneficiaries: Debra Downs and Keith Elesie, decedenYs children 6 PNC IRA Account No.xxxxxx0219 -Beneficiaries: 6,495.35 6,495.35 Debra Downs and Keith Elesie, decedenYs children 7 PNC IRA Account No.xxxxxx0219-accrued interest 4.57 4.57 Beneficiaries: Debra Downs and Keith Elesie, decedent's children 8 Prudential Annuity Contract#E0329144 45,691.77 45,691.77 9 Prudential Annuity Contract#Y0015857 40,144.18 40,144.18 10 Waddell &Reed Annuity Contract No. xx-xxx6207 - 113,075.71 113,075.71 Beneficiaries: Debra Downs and Keith Elesie, decedenYs children Total of Continuation Schedule ee attached page TOTAL(Also enter on Line 7, Recapitulation) 521,684.54 (If more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G(Rev.08-09) . r . i � •�• . . • Rev-1510 EX+(08-09) SCHEDULE G pennsylvania lNTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCETAXRETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT continued ESTATE OF FILE NUMBER - Elesie, Jean Lee 21-15-0019 ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TR�NSFERSATTACN A COPYEOF THE DEIED�OR REAL ESTA D. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 11 335 shares of AT&T, Inc. -Morgan Stanley Account 11,564.20 11,564.20 #xxx-xxx562; Transfer on Death to Debra Downs and Keith Elesie,decedenYs children 12 600 shares of Bank of America Corp. -Morgan Stanley 9,939.00 9,939.00 Account#xxx-xxx820; Transfer on Death to Debra Downs and Keith Elesie,decedenYs children 13 325 shares of Dillards Capital Trust-Morgan Stanley 8,430.50 8,430.50 Account#xxx-xxx562; Transfer on Death to Debra Downs and Keith Elesie,decedent's children 14 390 shares of General Electric Co. -Morgan Stanley 9,570.60 9,570.60 Account#xxx-xxx562 15 1,000 shares of Morgan Stanley Cap Tst III -Morgan 25,280.00 25,280.00 Stanley Account#xxx-xxx562; Transfer on Death to Debra Downs and Keith Elesie,decedenYs children 16 Morgan Stanley Cash Account-Transfer on Death to 59,915.35 59,915.35 Debra Downs and Keith Elesie, decedenYs children 17 428 shares of PNC Financial -Morgan Stanley 35,359.22 35,359.22 Account#xxx-xxx562;Transfer on Death to Debra Downs and Keith Elesie,decedent's children TOTAL(Also enter on Line 7, Recapitulation) 521,684.54 Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G(Rev.08-09) • REV-7571 EX+(08•13) pennsylvania SCHEDULE H DEPARTMENTOFREVENUE FUNERAL EXPENSES AND RESIDENNDEC D NT URN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Elesie, Jean Lee 21-15-0019 DecedenYs debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER q, FUNERAL EXPENSES: See continuation schedule(s) attached 13,126.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Ziq Year(s)Commission Paid 2, Attorney's Fees Feldstein Grinberg Lang 8� McKee, P.C. 6,000.00 3. Family Exemption: (If decedenYs address is not the same as claimanYs,attach expianation) Claimant Street Address City State Zib Relationshio of Claimant to Decedent 4. Probate Fees 5. AccountanYs Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs TOTAL(Also enter on line 9, Recapitulation) 19,126.00 Copyright(c)2013 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.08-13) . . . r . i � •�.• . . • Rev-1512 EX+�12-12) SCHEDULE 1 pennsylvania DEBTS OF DECEDENT, DEPARTMENTOFREVENUE MORTGAGE LIABILITIES AND LIENS INHERITANCE TAX RETURN • RESIDENT DECEDENT ESTATE OF FILE NUMBER Elesie, Jean Lee 21-15-0019 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 Mt.Vernon of South Park 3,402.92 TOTAL(Atso enter on Line 10, Recapitulation) 3,402.92 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-12) . , REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Elesie,Jean Lee 21-15-0019 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not Li Tru tee s I. TAXABLE DISTRIBUTIONS [include outright spousai distributions,and transfers under Sec.9116 a 1.2 Debra Downs Daughter 270,151.74 4834 Charles Road Mechanicsburg, PA 17050 Keith Elesie Son 270,151.68 - c/o Debra Downs 4834 Charles Road Mechanicsburg, PA 17050 Total 540,303.42 Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet,as a ro riate. NON-TAXABLE DISTRIBUTIONS: - II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10) �rrorne,s at La.a � ��S Boule_-ard of the°Ilies, Suite 600 Pirtsburgh, PennstiP_ania 15219 �� Tel�phone: (412) 471-0677 Facsimile: (412) 263-6128 �/�� Edr.in`:�'. Russell, Esquire jV'� Direct Dial: (412) 263-6080 A professional corporation E-��ail: e�r��fglmla�.com July 23, 2015 Lisa Grayson =-� Clerk of Orphans' Court and Register of Wills C ; �, �. Cumberland County Courthouse � � � � o Qne Courthouse Square, Suite 102 �� " �, �` � =� Carlisle, PA 17013 , � r" � �' �; rn ., —.7 ;a� c, „ --, C� RE: Estate of Jean L. Elesie, Deceased �' � � ;:; 'T� �r � � _ Tj REV-1500 Pennsylvania lnheritance Tax Refurn ' � � r, Social Security Number: 189-26-6248 �'" `~' `� rn Date of Death: 10�10-14 �� ! `-''� "' o rn Our File No. 35204 Dear Ms. Grayson: Enclosed please find one original and one copy of tr�e Pennsylvania REV-1500 Inheritance Tax Return to be filed in the above-referenced matter. Please note that I have also enclosed a copy of the Death Certificate, and an extra cover sheet for the Inheritance Tax Return to be date-stamped and returned to me in the enclosed envelope. Also, I have enclosed a check in the amount of $15 made payable to the Cumberland County Register of Wills, which represents the filing fee for the enclosed Pennsylvania lnheritance Tax Return. If you have any questions in regard to the en�losures or this request, please contact me at (412) 263-6080. Thank you for your attention to this matter. Very truly yours, �S� �-�W�,cJ ��,' �'�.��.`��;;� / Edwin W. Russell EWR/pao Enclosures {00524574.1} � o � � � � v � � � � � , c� � � v � � � � N (U p� CD O � oo � � .v � �' `� � � � � s � �. � o �, � c �, Do Q3 � � < � � � � � ��r..,�': � n � N � � � � C? � f,fy �, p � C V�i � Q" � R� � �,' r- tV ""r p o .� ::�- ,^ r*7 rn W� � C� ? � � � � C''a .�Y, "J �7 f7 Sv n C � � '��, `7 ..a '� 'h "�'1 m � � DD � � � {-�'- -�n � � � Q° rv'v n � � ` .�,.'�'�i N � F'h � p � � � � � 't1 F.` D' � � c �j :� U'i � C � � rn � � m � fD � o � °' �j N � p � O -C� � G � '�y. r L '�4{ L � � . •.L4�.. ..�... y o r`�v UMIr�-O o S.� �= j�. m -� r 0^� "v � � . �'n w � �n �e lJ � � 'V �Y► .�'�-C� � ` � n C� 9 � c �l,'� z m �,�"'ti < �a W � W � r�/O�CyO � Q vA m l0 Ut 1�y N