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Home My WebLink About02-07-11 (4)1505610143 REV-1500 Ex(o,_,o) OFFICIAL USE ONL_h' PA Department of Revenue pennsylvania County Code Bureau of Individual Taxes DEPARTMENT OF REVENUE PO 80X.280601 INHERITANCE TAX RETURN 21 Harrisburg, PA 17128-0601 RESIDENT DECEDENT State ZIP Code PA ENTER DECEDENT INFORMATION BELOW Sacial Security Number Date of Death 05 08 2010 Decedent's Last Name STUMPF (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Spouse's Social Security Number Date of Birth O1 04 1923 Suffix Decedent's f=irst Name MI JOHN Suffix Spouse's First Name Ml THIS RETURN MUST BE FILED IN DUPLICATE `JVfTH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~X ' 1. Original Return ~ 2. Supplemental Return 4. Limited Estate ~ qa Future Interest Compromise ___ (date of death after 12-12-82) I X ~ 6. Decedent Died Testate ~~ ~ DeYacdh Co a~of Tned a Living Trust -~ (Attach Copy of V~lH) I n i ( py ) 9. Litigation Proceeds Received ~ 10 betweenP2~31 y9~andit1(datge5~f death f ~ 3• Remainder Return (date of death prior to 12-13-82) ~_ ~ 5. Federal Estate Tax Return Required ___ __ 8. Total Number of Safe Deposit Boxes X] 11. Election to tax under Sec. 9113(,A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATIOPJ SI~OULID BE DIRECTED TO: Name Daytime Telephone Number GARY L JAMES ESQ 717 533 3;280 First line of address 13 4 S I PE A~TENUE Second line of address City or Post Office HUNIl~IE L S TOWN Correspondent's a-mail address: g1J p~JSdC.COm Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of m~i knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative Is based on all information of which preparer ha:~ any Mnowledge. SIGNA URE OF PERSON RESPONSIBLE FOR FILING RETURN Di~TE ,~,,.~~ Ma dalen M. Stumpf ~~- ~jtN,~,d~_~ ADDR SS 20 Redbud Drive, Mechanicsburg, PA 17050 __ - SIGNATI~RE OF PREPARER OTH HAN REPRESENTATIVE DF~TE ~.~.~~ `~_ ~--~--.-- Gary L. James Esq. ~~ _ :~'> _ r ~d ~ ADDRESS 134 Sipe A>irenu , H mmelstown, PA Side 1 Year File Number . ~' ~ ~, .~7 ~•~ F ~~ ::_: ~ f"~ _. _r.~ Y,M1 ~ ~ _ -,- ,~ rte. .. r _ - ~ I f . ,~.~ O ~:~ REGISTER OF W'IL_l_S USE ONLY r, .. _ __r~ --' ~--~ r- ~.: '-T't I J ~`.~~ -~. DATE-:FIL1 155610143 1505610143 J J REV-1500 EX Decedent's Name: Stumpf, John 1505610243 r~~~.r~r~ ~ v~r~ i ivy. 1. Real Estate (5c:hedule A) ..................................................................................... .. 1. 2. Stocks and Bonds (Schedule B) ........................................................................... .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)....... .. 3. 4. Mortgages & Notes Receivable (Schedule D) ...................................................... .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............. .. 5. 6. Jointly Owned Property (Schedule F) [_] Separate Billing Requested........... . 6. 7. Inter-Vivos Transfers & Miscellaneous -Probate Property (Schedule G) ~~ Separate Billing Requested........... . 7. g. Total Gross Assets (total Lines 1-7) ................................................................... .. 8, 9. Funeral Expenses & Administrative Costs (Schedule H) ..................................... .. 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................ .. 10. 11. Total Deductions (total Lines 9 & 10) ................................................................. .. 11. 12. Net Value of Estate (Line 8 minus Line 11) ........................................................ .. 12. 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 lax {Line 12 minus Line 13) ............................................. .. 14. Decedent's Social Security Number 1,:?84,280.52 1,.?84,280.52 ,1.0,570.00 :LO , !570.00 1,273,'710.52 1,273,'110.52 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 501 588.05 15. {a>{1.2} X .o0 , 16. Amount of Line 14 taxable 7 7 2, 12 2. 4 7 16. at lineal rate x .045 17. Amount of Line '14 taxable 0 00 17 at sibling rate X; .1? • . 18. Amount of Line ~14 taxable at collateral rate X .15 0 . 0 0 18, 19. Tax Due......... 20. FILL IN THE OVAL iF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 0.00 34 , '745.51 0.00 0.00 34 , '745.51 Side 2 ],505610243 150561024.3 REV-1500 EX Page 3 nnrp~ipnt'c Cmm~lete Address: File Number 21 DECEDENT'S NAME Stumpf, John STREET ADDRESS 20 Redbud Drive --- - _ .. - CITY Mechanicsburg STATE c l h PA 17050 Tax Payments and Credits: 1. Tax Due (Page 2, Line '19) 2. Credits/Payments A. Prior Payments B. Discount 3. Interest 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Lire 20 to request a refund 5, If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. Total Credits (A + B) (~) O.t)0 (?} (4) (5) 34,745.51 Make Check Payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPF2IATE BLOCKS 1. Did decedent make a transfer and: 'res Na 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 incorne :................................ x_ c. reta:r a reversionary interest; or ............................................................................................................ _x __' d. receive the promise for life of either payments, benefits or care? ........................................................... x __ 2. if death occurred after December 12: 1982, did decedent transfer property within one year of death without _ _ receiving adequate consideration? .......................................................................................................... .. - x -. 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ..... '__~': '~_ x I 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which ____ -- contains abeneficiary designation? ............................................................................................................... ':_x `` !;~_ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT A5~ PI~RT 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)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 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 requiremenl:s 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 car 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 stepparent of the child is 0 percent [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 percent, excE~pt as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1 )J. . The tax rate imposed on the r-et value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116 (a) {1.3)]. A (~) 34,745.51 Rev-1519 EX+ ~6-98) SCHEDULE G y ;~ INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUNIBIER Stumpf, John 21 __ _ This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the RE:V-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY THE DATE OF RANSFERSATTACH A COPY OF THOE DEED FOOREREAL ESTA D . DATE OF DEATH VALUE OF ASSET °i° OF DECD'S INTEREST ExcLUSlan (IF APPLICAI3LE) TAXABLE VALUE 1 Mass Mutual Life Insurance Company Annuity 1,223,612.91 1,223,612.91 Number ODY15305216 -valued per letter dated January 28, 2011; beneficiary is the Stumpf Family Nominee Trust dated September 29, 1997 2 Mass Mutual Life Insurance Company Contract 60,667.61 60,667.61 Number ODY15328584 -valued per letter dated January 28, 2011; beneficiary is Magdalen M. Stumpf TOTAL (Also enter on Line 7, Recapitulation) I 1,284,280.52 (If more space is needed, additional pages of the same size) _ Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-9E3) REV-1151 EX+ (10-06) ~, COM INOHERVTANCEOTAX RETURNANIA RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Stumpf, John 21 __ - Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER -- -~ q, FUNERAL EXPENSES: B. ADMINISTRATIVE COSTS: 1. Persanai Representative's Commissions Name of Personal Representative(s) Street Address City State Zin Yearl'sl Commission Daid 2. Attorney's Fees James, Smith, Dietterick & Connelly, LLP 10,000.00 3, Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address i City State Zir, Refationshio of Claimant to Decedent 4. 1 Probate Fees 20.00 5. Accountant's l=ees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 550.00 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 10,570.0(1 Copyright (c) 2009 forrri software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-0~5) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUNIBIER Stumpf, John 2~ ITEM NUMBER DESCRIPTION AMOUNT Other Administrative Costs 1 James Smith Dietterick 8~ Connelly -reserve for estate administration closing costs 500.00 2 John R. Zimmerman -messenger fees to Cumberland County ROW Office 50.00 H-B7 550.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 :schedule H (Rev. 6-~18) SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: John Stumpf 05/08/2010 067-16-9154 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 1 Teresa M. Hasserdjian Daughter 1/3 remainder interE:st 314,796.76 20 Ship Avenue in the John J. Stumpf Apt. 20 Family Trust Medford, MA 02155 2 Kathleen F. Conley Daughter 1/3 remainder interf~st 314,796.77 18212 Glen Abbey Court in the John J. Stumpf Leesburg, VA 20176 Family Trust 3 Marianne F. McNally Daughter 1/3 remainder interEast 314,'796.77 6117 Westover Drive in the John J. Stumpf Mechanicsburg, PA 17050 Family Trust 4 Magdalen M. Stumpf Spouse Mass Mutual Annuity a~ 329,320.22 20 Redbud Drive ODY 15328584; Life Mechanicsburg, PA 17050 Estate in the John J. Stumpf Family Trust Total - 1.273.710.52 1 REV-1514 EX+ (4-09) t 4 ' !' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN (Check Box 4 on Rev-1500 Cover Sheet) ESTATE OF FILE NUPVIBER Stumpf, John 21 _ __ This schedule should be used for all single life, joint or successive life estate and term-certain calculations. For dates of death ~~rior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death from 5-1-89 t~~ 4-30-99, and in Aleph Volume for dates of death from 5-1-99 and thereafter. Indicate the type of instrument which created the future interest below and attach a copy to the tax rei:urn. ^ Will ®Intervivos Deed of Trust ^ Other LLFE ESTATE INTEREST CALCULATION NAME OF LIFE TENANT DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS LIFE ESTATE IS PAYABLE Magdalen Stumpf 12/22/1928 81 _ ®Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of YF:ars 1. Value of fund from which life estate is payable 2. Actuarial factor per appropriate table Interest table rate - ^ 3 1/2% ^ 6% ^ 10% ®Variable Rate 3. Value of life estate (Line 1 multiplied by Line 2) ANNUITY INTEREST CALCULATION ~~ 219,647.24 NAME OF ANNUITANT DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF PEARS ANNUITY IS PAYABLE ^ Life or ^ Term of Years ^ Life or ^ Term of YE~ars ^ Life or ^ Term of Y'E~ars ^ Life or ^ Term of Y'E~ars 1. Value of fund from which annuity is payable 2. Check appropriate block below and enter corresponding number Frequency of payout{] Weekly (52) ^ Bi-weekly (26) ^ Monthly (12) ^ Quarterly (4) ^ Semi-annually (2) ^ Annually (1) ^ Other 3. Amount of payout per period - $ 4. Aggregate annual payment. Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interest table rate - ^ 3 1/2% ^ 6% ^ 10% ^Variable Rate 6. Adjustment Factor (see instructions) 7. Value of annuity - If using 3 1/2%, 6%, 10% or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 $ If using variable rate and period payout is at beginning of period, calculation is: '~- (Line 4 x Line 5 x Line 6) + Line 3 NOTE: The values of the funds which create the above future interests must be reported as part of tfie estate assets on SchE~dules A through G of the tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13 and 15 through 18 of the return. 9~ 991,769.71 .22147 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule K (Rev. 4-09) Rev-1151 EX (1-97) (l) ,h '~ SCHEDULE O j COMMONwEA~THOFPENNSY~VAN~A ' ELECTION UNDER SEC. 9113(A) ~ INHERITANCE TAX RETURN RESIDENTDECE:DENT ; (SPOUSAL DISTRIBUTIONS) ESTATE OF FILE NUMIBE.R Stumpf, John 2~ Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance 8 Estate Tax Act If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the John J. Stumpf Family Trust (maritaV, residual A, B, By-pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirements of Section 9113(A), and: M a. The trust or similar arrangement is listed on Schedule O, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule O, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the elecl:ion to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable trans>fer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trus° or similar arrangement. Part A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent"s surviving spouse under a Section 9113 (A) trust or similar arrangement. ~~r more space Is needed, insert additional sheets of the same size) Copyright (c) 2002 forrr~ software only The Lackner Group, Inc. Form PA-1500 ,Schedule O (Rev. 6-98) SCHEDULE O ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) continued ESTATE OF FILE NUMBER Stumpf, John 21 ITEM NUMBER DESCRIPTION AMOUNT 9113A Trust 1 Assets which comprise the John J. Stumpf Family Trust -All assets are taxable for 1,000,000.00 Pennsylvania Inheritance Tax purposes. 2 Less: Expenses allocated to Family Trust o-1-A Subtotal 9113A Trust/Election Made 3 Assets which comprise the John J. Stumpf Family Trust -All assets are taxable for Pennsylvania Inheritance Tax purposes. 4 Less: Expenses allocated to Family Trust 01-B Subtotal -8,230.29 991.769.71 1,000,000.00 -8,230.29 991.769.71 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 ~~chedule O (Rev. 6-5-8)