HomeMy WebLinkAbout05-20-05 (2)
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REV-1SOOEX+(6-00)
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0001
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAl)
DiPietro Lawrence E.
DATE OF DEATH (MM-DO.Year)
DATE OF BIRTH (MM-DD-Year)
08/22/2004 10/07/1940
llF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INlTlAl)
Candace DiPietro
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~ 1.OriginalRetum
o 4. limited Estate
[Xl 6. Decedent Died Testate (Mlach copyofWin)
o 9. Litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (date 01 death after 12-12-82)
o 7. Decedent Maintained a Uving Trust (A1laCh l;O\ly afTrust)
D 10. Spousal Poverty Credit (d,ale otdeath between 12-31-91 and 1-1-9S1
OFFIClAl USE 0""- Y
FILE NUMBER
2. t 0 5
004(02
""COiT""NTYCOOE -YEAR- - - ~--
SOCIAL SECURlTv NUMBER
1 8 7 - 3 0 - 9 6 8 8
THIS RETURN MUST BE Fft.ED IN [)UPUCATE WITH THE
REGIS~ OF WILLS
SOCIAL SECURITY NUMBER
o 3. Remainder Retum IdaleofdealllPriorIo12-13-82)
~ 5. Federal Estate Tax Retum Required
_ 6. Total Number 01 Safe Deposit Boxes
o 11. Election to lax underSec.9113(Alf_,,,,0l
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COMPlETE MAILING ADDRESS
3631 North Front Street
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NAME
Charles J. DeHart III Es uire
FIRM NAME '" """''''''''I
CALDWELL & KEARNS
TELEPHONE NUMBER
717 232-7661
Harrisbur
1. Real Estate (Sct1eduleA) (I)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortyases & Notes Receivable (Schedule D) (4)
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5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
o Separate Billing Requested
7. tnter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L) X Separate Billing Requested
8. Total Gross Assets (Iotal Lines 1.7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts 01 Decedent, Mortgase Liabilities, & Lieos (Schedule I) (10)
11. Total Oedoclions (total Lines 9 & 10)
12. Nel Value 01 ES1ale (Line 6 minllS Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. NelValueSubjeclloTax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPlICABLE RATES
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15. Amount 01 Line 14 laxable at the spousal tax
rata, or transfers under Sec. 9116 (aX1.2)
X _(15)
1,000,000.00 X .045 (16)
X .12 (17)
X .15 (16)
(19)
16. Amount of line 14 taxable at lineal rate
17. Amount of Une 14 taxable at sibling rate
18. Amount of Line 14 taxable a1 collateral rate
19. Tax DLle
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
20. 0
. ~iAECHEeI(.
..sA 17110
OFFI USE Q<IL!j'I.
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1,000,000.00
(6)
1,000,000.00
(11)
(12)
(13)
1,000,000.00
(14)
1,000,000.00
45,000.00
45,000.00
REV-1510 EX + (6-98)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIOENT DECEDENT
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
FILE NUMBER
ESTATE OF
DiPietro, Lawrence E.
This schedule must be completed and filed if the answer to any of queslions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PRoPERTY
ITEM INCLUDf THE NAUE OF TIlE TRANSFEREE. THEIRRaJ,TIONSHlF'TO DECEDfNT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE
lUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE OEfDrOR REAL ESTATE VALUE OF ASSET INTEREST VALUE
(IF APPUCA9I.EJ
1. Smith Barney Individual Retirement Account #724-6A249-16 - 1,000,000.00 100. 1,000,000.00
Date-of-death value (see attached) - $2,041,597.00.
Beneficiaries are as follows: Christopher L. DiPietro, son -
$250,000; Benjamin A. DiPietro, son - $250,000; Joel
DiPietro, son - $250,000; Lauren DiPietro, daughter -
$250,000; Candace DiPietro, wife - remainder
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TOTAL (Also enter on line 7 Recapitulation) $ 1,000000.00
(If more space is needed, insert additional sheets of the same SIze)
REV'51'EX'!.
COMMONWEALTH OF PENNSYLVANIA
INHERIT ANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
DiPip-tro _awrence E.
RELATIONSHIP TO OECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS pncJude aU/right spousal dislJibuJions, and lransfers under
Sec. 9116 (a) (1.2))
1. Christopher L. DiPietro (S.S.#172-56-37B6) Son 250,000.00
5212 Coral Vine Way
Las Vegas, NV 89142
2. Benjamin A. DiPietro (S.S.#172-56-5006) Son 250,000.00
104 Pleasant Grove Road
Mechanicsburg, PA 17050
3. Joel DiPietro (S.S.#172-56-5376) Son 250,000.00
21 S. 27th Street
Camp Hill, PA 17011
4. Lauren N. DiPietro (S.S.#1 B9-64-2056) Daughter 250,000.00
411 McCormick Road
Mechanicsburg, PA 17055
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, 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-I50D COVER SHEET $
.'
(If more space IS needed, Insert additional sheets of the same size)
SMITH BARNEY_
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October 21, 2004
Caldwell & Kearns
Att: Charles J. DeHart, III, ESQ.
3631 North Front Street
Harrisburg, PA 17110-1533
RE: Lawrence E. DiPietro
Date of Death Prices
Dear Mr. DeHart:
I have attached the date of death prices for the Lawrence
DiPietro & Candace DiPietro joint account and the Lawrence
DiPietro IRA account. Candace DiPietro is the beneficiary
of the joint account. The beneficiaries of the Lawrence
DiPietro IRA account are as follows: Christopher L.
DiPietro, son ($250,000.00), Benjamin A. DiPietro, son
($250,000.00), Joel DiPietro, son ($250,000.00), Lauren N.
DiPietro, daughter ($250,000.00) and Candace DiPietro, wife
the remainder of the account.
If we can help you with anything else, please give me a
call at 780-1751.
Sincerely,
~ YJ1.l)~(f~
Ann M. Dunkelberger
Senior Sales Assistant
To John J. Fabian, Jr. and
Lonnie A. Friedman
Senior Vice Presidents - Investments
/amd
Enclosures
Citigcoup Global Markets Inc. II North 3rd Streer, 2nd Floor Harrisburg, PA IllOl Tel 717 780 1700 Fax 717 233 2090 Toll-free 800 2371700
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