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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
s'l-
(/,
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06-25-2001
LURING
12-25-2000
21 01-0498
CUMBERLAND
101
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
HEATHER D ROYER ESQ
SMIGEL ETAL
2917 N FRONT 5T
HBG PA 17110
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
REV-1547 EX AFP <12-00)
PAUL
H
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 ~
RE-Y-=is4j-i3f-AFP--fl'2":oo-r-Norici-oF-iNHEifITANcE-TAX-APPRAISEMEN:r;-Ail-oWAN-CE-oi-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF LURING PAUL H FILE NO. 21 01-0498 ACN 101 DATE 06-25-2001
TAX 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
5,977.96
.00
.00
4,190.00
.00
.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
(9)
nO)
8,802.50
.00
(1ll
(12)
(13)
(14)
NOTE: I~ an assessment was issued previOUSly, lines
re~lect ~igures that include the total o~ 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:
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
10,167.96
8.802 50
1,365.46
.00
1,365.46
14, 15 and/or 16, 17, 18 and 19 will
returns assessed to date.
1,365.46 X 00 =
.00 X 045 =
.00 X 12 =
.00 X 15 =
(19)=
.00
.00
.00
.00
.00
PAYMENT 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 $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
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~~. CO~IMONWEALTH OF
e-~"~ ~ PENNSYLVANIA
~A~''''''' DEPARTMENT OF REVENUE
'." . " . DEPT. 280601
~...' '$.,' HARRISBURG. PA 17128-()601
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DECEDE:-.irS NA.\1E (LAST. FiRST A:-,;O MrOOlE INITIAL)
Lurin Paul H.
DATE OF OEATH (MM-DO.YEAR)
ID LE.T1'ERS
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DATE OF 81RTH [MM.DD.YEAR)
12 25 0
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST. AND MIDDLE INITIAL!
Luring, Geraldine E.
D 2. Supplemental Return
o 4a. Future Jnlerest Compromise (date o/death after 12-12-82)
o 7. Decedent Maintained a Living Trust (AltaclI copy orTrust)
o 10. Spousal Poverty Credit (dale of death between 12.31.91 and 1-1.95)
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~ 1. Original Return
o 4. limited Estate
~ 6. Decedent Died Testate (Attac.~copyofWill)
o 9. Litigation Proceeds Received
FILE NUMBER
~~-o---.1
CGUNffCOOE YEAR
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NI..'\l~ER
I SOCIAL SECURITY NU,IIBER
172 - 01 6879
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
o 3. Remainder Retum (dale ofcealll pnQfIO 12.13-82)
o 5. Federal Estate Tax Return Required
~ 8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113{A) (AIlIc.~ScllO)
THIS SECTION MUST BE COMPLETED, ALL CORRESPONDENCE AND CONFIDENTIAL TAX iNFORMATiON SHOULD BE DIRECTED TO:
><AM" COMPLETE MAILING ADDREOSS
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HEATHER D. ROYE~. ESQUI
FIR~ NAME ilf Applicable)
TELEPHONE NUMBER
(717 234-2401
2917 North Front street
Harrisburg, PA 1 711 0
(1)
(2)
(3)
(4)
(5)
5,977 .96
4,190.00
3. Closely Held Corporation. Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable {Schedule OJ
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate SilUng Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gto.. As.ets (/otal Une.1-?)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage liabilities, & liens (Schedule I)
11. Total Deductions (total lines 9 & 10)
12. Net Value of E$tate (Line 8 minus Line 11)
1, Real Estale (Schedule A)
2. Slacks and Bonds (Schedule 8)
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(6)
(7)
(9)
(10)
8,802.50
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Vallie Subject ~o Tax (line 12 minus Line 13'
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATEOS
Z 15. Amount of line 14laxable al the spousal tax
0 1,365.46
~ rate, or transfers under Sec. 9116 (aJ(l.2j x.O_ (15)
I-' 16. Amount o{Une 14 taxable at lineal rate x.O_ (16)
::l
0. 17. Amoont of line 14 taxable at sJbJmg rate x .12 (17)
:E
0 18. Amount of Line 14 taxable at collateral rate x.1S (16)
U
~ 19. Tax Due (19)
20.0
(B)
10,167.96
(11)
(12)
(13)
8,802.50
1.365.46
(14)
1,365.46
o
o
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
Decedent's Complete Address:
STREET ADDRESS 824
LisbUTIl Road
A t. 409
CITY
STATE PA
Tax Payments and Credits:
1. Tax Due (Page 1 Une 19) (1)
2. Credils/Payments
A. Spousal Poverty Credil
B. Prior Payments
C. Discount
"
ZIP 17011
Tolal Credits (A + 8 + C) (2)
3. InleresUPenatly if applicable
D.lnterest
E. Penally
TotallnteresUPenal1y ( D + E ) (3)
4. If Une 2 is greater than Une 1 + Une 3, enler the difference. This is the OVERPAYMENT.
Check box on Page 1 line 20 to request a refund (4)
5. if Une 1 + Une 3 is greater than Une 2, enter the difference. This is the TAX DUf!. (5)
A. Enler the inleresl on the lax due.
(SA)
8. Enter the total of Une 5 + SA. This is the BALANCE DUE. (58)
Make Check Payable to: REGISTER OF WILLS, AGENT
~.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN ")(" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Ves
a. retain the use or income of the property trensferred;.......................................................................................... 0
b. retain the right to designate who shall use the property transferred or its income; ............................................ 0
c. retain a reversionary interest, or.......................................................................................................................... 0
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0
2. If dealh occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. 0
3. Old decedent own an 'in trust for" or payable upon death bank account or secutify al his or her death? .............. 0
4. Did decedent own an Individual Retirement Account, annuity. or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ 0
No
~
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IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under Pflnalties of perjury, I declare that I have examined !his retum,lnclu(lng ac:companyilg schedules and statements, and to the best of my knO'Medge and bellef, it Is true, COl'l'8Ct
and complete.
Oedaralion of preparercMher /han the peIWllal repfV$ff'lfatlvt Is based on aI ~famation d~ Pf9par81 has any knowledge.
SIGNATURE OF PERSON ESPONSIBlE FOR FILING RETU
ADDRESS
824 Lisburn Road, Apt. 411, Camp Hill, PA 17011
SIGNATURE OF. P.REPARER OTH REPRESENT AT
( ~
ADDRESS
/
Smiqel, Anderson & Sacks. 2917 North Front St.. Harrisburcr. PA 17110
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For dales of death on or after July 1. 1994 and before January 1, 1995. the lax rale 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) (Q].
For dales of death on or after January " 1995. the lax rale imposed on the net value of transfers to or for the use of the surviving spousa is 0% [72 P.S. ~9116 (a) (1.1) (ii)].
The statute does nol exempt a transfer 10 a surviving spouse from lax, and the statutory requirements for disdosure of assets and filing a lax return are still applicable even ff
the surviving spouse is the only beneficiary.
For dales of death on or after July 1, 2000:
The tax rale imposed on the net value of transfers from a deceased child twenty-one years of "ge or younger at dealh 10 or for the use of a natural parent. an adoptive parent.
or a stepparent of the child is 0% [72 P.S. 99116(a)(1.2)].
The tax rate imposed on the nel value of transfers 10 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. 99116(a)(I)I.
The tax rale imposed on the net value of transfers to or for the use of the decedenl's siblings is 12% [72 P.S. ~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.
DATE / 'f /.
S//y/V
C>>~,~
~J;]
CO"~"'O"":i~ TH OF ?ENN$YL'I.':",'.:;"
I"':-':~IT,';"'CE TAX RETUR.'.J
R:::SID::::-.T DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
Paul H. Lurinq
FILE NUMBER
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1.
Federated Equity Income Fund B
Account #629/7002124218 (see letter attached hereto)
2,320.51
2.
Federated Strategic Income Fund B
Account #652/7002124218 (see letter attached hereto)
3,657.45
TOTAL (AJso enter on line 2. Recapitulation) $ 5,977.96
(If more space is needed, insert additional sheets of the same size)
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COMMON'NEAL TH OF PENNSYlVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Paul H. Luring
FILE NUMBER
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
VALUE AT DATE
OF DEATH
Prepaid casket, cemetery lot, vault, grave opening and
closing, and bronze memorial
3,540.00
2.
1987 Oldsmobile cutlass
650.00
TOTAL (Also enter on line 5. Recapitulation) $ 4,190.00
(If more space IS needed, insert additional sheets of the same size)
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COMf,:ONWEALTH OF PENNSYlV,l,NI,l,
INhERIT,l,NCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Paul H. Luring
FILE NUMBER
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Fackler-Weideman Funeral Horne 3,302.50
B. ADMINISTRATIVE COSTS:
1. Personal Representative s Commissions
Name of Personal Representative (s)
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2. AttomeyFees Smigel, Anderson & Sacks, LLP 2,000.00
3. Family Exemption: (If decedent s address is not the same as claimants, attach explanation)
Claimant Geraldine F.. Lurina 3,500.00
SlreelAddress 824 Lisburn Road. Ant. 411
City rl'lIl1p Hill Stale PA Zip 17011
Relationship of Claimant to Decedent w;f~
4. Probate Fees
5. Accountants Fees
6. Tax Return Preparers Fees
7.
TOTAL (Also enter on line 9, Recapitulation) $ 8,802.50
(If mare space is needed, insert additional sheets of the same size)
.
Fs,
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COI.!MQN','61..L TH OF PENNSYLVArHA
Ir;i-'ERITANCE TAX R:::,[JRN
':ESIOENT D:::CEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
Paul H. Lurlnq
FILE NUMBER
I.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS (include outright spousal distributions)
RELATIONSHIP TO DECEDENT
Do Not List Trustee{s)
A~tOUNT OR SHA.'i=
OF ESTATE
NUMBER
1. Geraldine E. Luring
824 Lisburn Road, Apt. 411
Camp Hill, PA 17011
wife
100%
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II. ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
LAST WILL AND TESTAMENT
OF
PAUL H. LURING
I, PAUL H. LURING, presently of 2010 Kohn Road, Harrisburg,
Dauphin County, Pennsylvania, declare this to be my Last Will and
Testament hereby revoking all wills and codicils previously made by me.
I declare that I am married to Geraldine Luring and that all
references in this Will to my Wife are references to her.
I have two (2) children now living, whose names and dates of
birth are as follows:
JAMES P. LURING
JOHN E. LURING
Born
Born
December 7, 1937
July 27, 1943
ARTICLE I
I direct the payment of my debts including the expenses of my
last illness and funeral from my estate as soon after my death as
conveniently may be done.
ARTICLE II
I give the rest, residue and remainder of my estate to my
Wife provided she survives me by thirty (30) days. Should my Wife fail
to survive me by thirty (30) days, then I give the rest, residue and
remainder of my property to my childr~n, share and share alike, per
stirpes.
~
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14. To enforce any deed of trust, mortgage or
pledge held by my estate and to purchase at any sale
thereunder any property subject to any such
hypothecation;
15. To conduct alone or with others any business
in which I am engaged or in which I have an interest at
my death, with all the powers of any owner with respect
thereto, including the power to delegate discretionary
dut~es to others, to invest other property held
hereunder in such business and to organize a partnership
or corporation to carryon such business;
ARTICLE V
No i~terest of any beneficiary under this Will or any codicil
.:e:
hereto shall ~e subject to anticipation or voluntary or involuntary
alienation.
ARTICLE VI
A.
I
appoint my wife GERALDINE LURING as the Executrix of
this Will. In the event of her death, resignation, renunciation or
inability to aqt ~n that capacity, then I appoint C. LEE ANDERSON,
ESQUIRE of 2917~North Front Street, Harrisburg, Pennsylvania, as the
executor of th;s Will in her place and stead.
B. fio bond or other security shall be required of any
Executrix appointed in this Will.
.
C. The Executrix shall receive reasonable compensation for
her services performed as determined by the Court in which this Will is
admitted to probate.
- 4 -
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ARTICLE IX
If any provision of this Will or of any codicil thereto is
held to be inoperative, invalid or illegal, it is my intention that all
of the remaining provisions thereof shall continue to be fully
operative and effective so far as it is possible and reasonable.
ARTICLE X
All estate, inheritance and succession taxes, together with
any interest and penalties thereon, payable as a result of my death and
imposed with respect to any property, whether or not disposed of by
this Will, shall be paid out of the residue of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal and
caused this my Last Will and Testament, consisting of 11
typewritten
pages, including this attestation clause,
published this ~ day of
to be executed, declared and
r:lcr/7
17. -q.. r/,.'l ,/1. T
,~~:~:
, 1989, at
H /f.,.; /1' )F:.::.jennsYlvania.
~t Aid ;efr
PAUL H. L~RING 7-::6
- 7 -
-
-
Senior
Financial
Services
* *
*
**
308 S. Progress Avenue
Harrisburg, PA 17109
Local (717) 541-1500
National (800) 364-0360
Fax (717) 541-1567
· Investments / Securities
· Estate Planning / Living 'frust"
. Insurance
· Investment Advisory Services
2-01-2001
C. Lee Anderson
Smigel, Anderson &. Sacks, LLP
2917 North Front SI.
Harrisburg, PA 17110
Re; Paul H Luring
Dear Lee:
As you requested, I am forwarding the date of death values for Paul's Federated accounts. The Federated Equity
Income Fund was valued at $2,320.51 and the Federated Strategic Income Fund had a value of$ 3,657.45. Both
values as of 12-25-2000.
While 1 was obtaining the date of death values, I inquired into the status of the accounts being transferred to
Geraldine. It.appears that the transfer was completed yesterday 1-31-200 I. Geraldine should be receiving
confinnation in the near future.
If you need any additional information from me, please advise.
Sincerely Yours;
~w ?,,: i'~
Richard W Lopretto
717-361-1884
cc: file
Securities and Invesunent Advisory Services Offered Through National Planning Corporation (NPC),
Member NASD/SIPC. Senior Financial Services and NPC are separate and unrelated companies.
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