HomeMy WebLinkAbout10-20-05
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LAW OFFICES
HOWARD B. KRUG
LEON P. HALLER
JOHN W. PURCELLjR.
JILL M. WINEKA
BRIAN J. TYLER
NICHOLE M. STALEY O'GORMAN
P?~~[j~
1719 NORTH FRONT STREET
HARRISBURG, PENNSYLVANIA 17102-2392
TELEPHONE (717) 234-4178
FAX (717) 233-1149
JOSEPH NISSLEY (1910-1982)
HERSHEY
(717) 533-3836
JOHN W. PURCELL
VALERIE A. G UNN
Of Counsel
October 19, 2005
Register of Wills
Cumberland County Court House
Carlisle, PA 17013
Re: Estate of John Richard Newman alkta J. Richard Newman
File No.: 2005-00704
Dear Register of Wills:
Enclosed for filing, please find the following documents in the above-captioned Estate:
1. An original and three copies of the Pennsylvania Inheritance Tax Return;
2. An original and two copies of the Inventory;
3. A check in the amount of $30.00 in payment of the filing fees for both documents.
Please return two date-stamped copies of each document to me in the enclosed stamped, self-
addressed envelope. Thank you.
sincereIY'tn, ~
~neka
JMW/bas
Enclosures
cc:
Jean D. Newman, Adm. wlo enc.
(estates\newman\10-19-05Itr to Register)
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IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
INVENTORY
Estate of John Richard Newman
also known as J. Richard Newman
No. 21 05 0704
Date of Death 7/28/2005
Social Security No. 210-26-9106
, Deceased
Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of th~
personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuatio(1
placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent ownep no
real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We
verify that the statements made in this inventory are true and correct. l!We understand that false statements herein made are subje~t to the
penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities.
Personal Representative:
Name of
Attorney: Jill M. Wineka, Esquire
I.D. No.: 58802
Address: 1719 North Front Street
Dated
Harrisburg,
Telephone: (717) 234-4178
PA 17102
Description
Sovereign Bank, Checking Acct. No. 0571124143
Value
1,444.93
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Total
1,444.93
(Attach Additional Sheets if necessary)
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative,
include the value of each item, but such figures should not be extended into the total of the Inventory.
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REV-1500 EX + (6-00)
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COMMONVJEAl TH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
2 -05 0 7 0 4
""CoUNTY'Co5E ---VEAR- - - NuMBER- -
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
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NEWMAN John Richard
DATE OF DEATH (MM-DD-Year)
DATE OF BIRTH (MM-DD-Year)
SOCIAL SECURITY NUMBER
2 1 0 - 2 6 - 9 1 0 6
THIS RETURN MUST BE FilED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
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07/28/2005 07/18/1935
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
D 3. Remainder Retum (d~ofdeathpriorto 12-13-82)
D 5. Federal Estate Tax Return Required
Q.. 8. Total Number of Safe Deposit Boxes
D 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
NEWMAN Jean D.
!Kl1. Original Return
D 4. Limited Estate
D 6. Decedent Died Testate (Attach copy of Will)
D 9. Litigation Proceeds Received
D 2. Supplemental Return
D 4a. Future Interest Compromise (date of death after 12-12-82)
D 7. Decedent Maintained a Living Trust (Attach copy oITrust)
D 10. Spousal Poverty Credit (dale of death between 12-31-91 and 1-1-95)
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THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIALTAXINFORMATIONSHOULD BE I!> REeTED TO:
NAME COMPLETE MAILING ADDRESS
Jill M. Wineka Es uire
FiRM NAME (If Applicable)
Purcell Kru & Haller 1719 North Front Street
TELEPHONE NUMBER
717 234-4178 Harrisbur PA 17102
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1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
D 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 I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
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OFFICIAL USE ONLY
1,444.93 )
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15,433.17 X ~(15) 0.00
0.00 X _(16) 0.00
0.00 X .12 (17) 0.00
0.00 X .15 (18) 0.00
(19) 0.00
14. Net Value Subject to Tax (Line 12 minus Line 13)
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)
(8)
(--)
1';444.93
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16. Amount of Line 14 taxable at lineal rate
9,542.20
7,335.90
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17. Amount of Line 14 taxable at sibling rate
(11)
(12)
(13)
16,878.10
-15,433.17
18. Amount of Line 14 taxable at collateral rate
(14)
-15,433.17
19. Tax Due
20. D
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < ;
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Decedent's Complete ress:
STREET ADDRESS
428 Brookview Court
CITY I STATE I ZIP
Mechanicsburg, PA 17050
Add
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
0.00
Total Credits (A + B + C)
(2)
0.00
3. InteresUPenalty if applicable
D. Interest
E. Penalty
TotallnteresUPenalty ( 0 + 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 Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
0.00
0.00
0.00
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes NQ
a. retain the use or income of the property transferred; ........................................................................... 0 I
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 00
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration?.............................................................................................. 0 00
3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ................. 0 00
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? .........................................................:............................................. 0 00
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
SIGNATUR
PA
ADDRESS
ADDRESS
PA 17102
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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. S9116 (a) (1.1) (i)].
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% [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 stili 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. s9116(a)(1.2)].
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. S9116(1.2) [72 P.S. s9116(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.S. s9116(a)(1.3)]. 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.
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REV-1508 EX + (6-98)
'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
NEWMAN. John Richard
FILE NUMBER
21 05
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
0704
ITEM
NUMBER
1.
DESCRIPTION
Sovereign Bank, Checking Account No. 0571124143
(See attached check to close out the Account)
VALUE AT DATE
. OF DEATH
1,444.93
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
1 444.93
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REV-1511 EX + (12-99)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
NEWMAN. John Richard
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
Debts of decedent must be reported on Schedule I.
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FILE NUMBER
21
05
0704
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Neill Funeral Home, Inc. 8,832.13
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions ,
Name of Personal Representative (s)
Social Security Number(s)IEIN Number of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
2. Attomey Fees Purcell, Krug & Haller 400.00
3. Family Exemption: (If decedents address is not the same as claimants, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees Register of Wills of Cumberland County 20.00
5. Accountanfs Fees
6. Tax Return Prepare~s Fees
7. Register of Wills - short certificates 4.00
8. Register of Wills - automation fee; JCP fee 15.00
9. The Sentinel - advertise Estate 166.07
10. Cumberland Law Journal - advertise Estate 75.00
11. Register of Wills - fee to file Inventory 15.00
12. Register of Wills - fee to file PA Inheritance Tax Return 15.00
TOTAL (Also enter on line 9, Recapitulation) $ 9 542.20
(If more space is needed, insert additional sheets of the same size)
.'
REV-1512 EX + (6-98)
'*
SCHEDULE.
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
NEWMAN. John Richard
FILE NUMBER
21 05
0704
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION
1. Sears, Acct. No. 5121071708442573
VALUE AT DATE
OF DEATH
2,784.40
2. HSBC Card Services, Acct. No. 5149537044920876
4,551.50
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
7 335.90
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R"'-""~'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
FILE NUMBER
NEWMAN .John Rich::lrcl 21 O!'i 0704
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 (a) (1.2)]
1. Jean D. Newman Spousal
428 Brookview Court 100%
Mechanicsburg, PA 17050
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-1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)