HomeMy WebLinkAbout03-07-06
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McNees Wallace & Nurick LLC
attorneys at law
ELIZABETH D. LEWIS
PARALEGAL
DIRECT DIAL: (717) 237-5497
E-MAIL ADDRESS:ELEWIS@MWN.COM
March 3, 2006
VIA CERTIFIED MAIL
Cum berland County Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013-3387
RE: ESTATE OF BERTIL E. SALINE
SSN: 208-071-7683
Our File: 20525-0001
Ladies and Gentlemen:
Enclosed for filing for are the following documents:
A. Pennsylvania Inheritance Tax Return (two originals);
B. Check payable to "Register of Wills, Agent" in the amount of $47.13, for tax due
on the inheritance tax return; and
C. Check payable to the "Register of Wills" in the amount of $15.00 for filing fees.
Please date-stamp the enclosed copies and return them to me in the envelope provided.
Thank you.
Yours truly,
~~e\oM
Elizabeth D. Lewis
Estate Paralegal
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Enclosures
c: Robert S. Saline (w/encl.)
ioc: Elizabeth P. Mullaugh (w/o encl.)
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P.O. Box 1166. 100 PINE STREET. HARRISBURG, PA 17108-1166. TEL: 717.232.8000. FNC717.237.5300 .-WWW.MWN.COM
HAZLETON, PA. LANCASTER, PA. STATE COLLEGE, PA · COLUMBUS, OH · WASHINGTON, DC
.
REV-1500 EX (6-00)
OFFICIAL USE ONLY
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
2L
COUNlY CODE
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YEAR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
~ Saline Bertil
~ DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
~ 12/2/2005
W (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
C
SOCIAL SECURI1Y NUMBER
208-01-7683
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
E
REGISTER OF WILLS
SOCIAL SECURI1Y NUMBER
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00 1. 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 3. Remainder Return (date of death prior to 12-13-82)
D 4a. Future Interest Compromise (date of death after 12-12-82) D 5. Federal Estate Tax Return Required
D 7. Decedent Maintained a living Trust (Attach copy ofTrust) L 8. Total Number of Safe Deposit Boxes
D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) D 11. Election to tax under Sec. 9113(A) {Attach Sch OJ
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
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100 Pine Street
Elizabeth P. Mullau h
FIRM NAME (If Applicable)
McNees Wallace & Nurick
TELEPHONE NUMBER
PO Box 1166
717-237-5243
Harrisburg, PA 17108
1. Real Estate (Schedule A)
(1 )
0.00
0.00
0.00
0.00
0.00
1,647.39
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. OFfICIAL USE QNL:-
2. Stocks and Bonds (Schedule B)
(2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Reeeivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
(4)
(5)
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6. Jointly Owned Property (Schedule F) (6)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
0.00
8. Total Gross Assets (total lines 1-7)
1,647.39
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & liens (Schedule I) ( 1 0)
11. Total Deductions (total lines 9 & 10)
600.00
1,047.39
0.00
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (line 12 minus Line 13)
1,047.39
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of line 14 taxable at the spousal tax
Z rate, or transfers under Sec. 9116 (a)(1.2)
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~ 16. Amount of Line 14 taxable at lineal rate
~
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~ 17. Amount of Line 14 taxable at sibling rate
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(.) 18. Amount of Line 14 taxable at collateral rate
><
~ 19. Tax Due
20. D
0.00
47.13
0.00
0.00
47.13
0.00
1,047.39
0.00
0.00
x .0 ~ (15)
x.o 45 (16)
x .12 (17)
x.15 ( 18)
(19)
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
3W46451.000
g
Decedent's Complete Address:
STREET ADDRESS
100 Old Ford Drive
Cumberland
CllY I STAlE I ZJP
Camp Hill PA 17011-
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
47.13
0.00
0.00
0.00
Total Credits (A + B + C) (2)
0.00
3. Interest/Penalty if applicable
O. Interest
E. Penalty
0.00
0.00
TotallnterestlPenalty (0 + E) (3)
0.00
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)
0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5)
47.13
A. Enter the interest on the tax due.
(SA)
0.00
B. Enter the total of Line 5 + SA. This is the BALANCE DUE.
Make Check Pa able
(5B)
47.13
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Yes
D
D
D
D
without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D Cla
SWER TO ANY OF T.HE A OVE ESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
et . including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
i ased on all information of which preparer has any knowledge.
lURN
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred;. . . . . . . . . . . . . . . . .
b. retain the right to designate who shall use the property transferred or its income;. .
c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . . .
d. receive the promise for life of either payments. benefits or care? . . . . . . . . . . . . . . .
2. If death occurred after December 12, 1982. did decedent transfer property within one year of death
No
~
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100 Old Ford Drive t,
S~~R~~RESENTAWE
. l A~ 1\
ADORES \
Camp Hill, PA 17011
DATE
3J-&f D~
PA 17108-1166
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. S 9916 (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. 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 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. S 9116(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. S 9116(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. S 9116(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.
3W4646 1.000
REV-1509 EX + (6-98)
.COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Bertil E. Saline
SCHEDULE F
JOINTLY-OWNED PROPERTY
FILE NUMBER
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME
ADDRESS
RELA TlONSHIP TO DECEDENT
A.
Saline, Robert S
100 Old Ford Drive, Camp Hill, PA
17011
Son
B.
c.
JOINTLY-OWNED PROPERTY:
m DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE INCLUDE W,ME OF FINANCiAl I NSTITLTrI ON AND BAl\K ACCOU\IT DATE OF DEATH DECD'S VALUE OF
N...MBER OR SIMIlAR IDENTIFYING f\lJMBER ATTACH DEED FOR
NUMBER TENANT JOINT JOINTLY-H:lDREAl ESTATE. VALUE OF ASSET INTEREST DECEDENrSINTEREST
1. A.
1 A 2/19/1997 Fulton Bank Checking
Account No. 2219-36419 2,298.63 50.0000 1,149.32
2 A 2/19/1997 Fulton Bank Savings Account
No. 1370-75826 100.40 50.0000 50.20
Interest accrued to
12/2/2005 0.06 50.0000 0.03
3 A 9/13/1994 S&T Bank - Certificate of
Deposit No. 5000081348 874.75 50.0000 437.38
Interest accrued to
12/2/2005 20.91 50.0006 10.46
TOTAL (Also enter on line 6 Recaoitulation) $ 1,647.39
3W46AE 1.000
(If more space is needed, insert additional sheets of the same size)
REV-151\EX + (12-99)
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Bertil E. Saline
FILE NUMBER
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. None
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. Attorney Fees 600.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
None
TOTAL (Also enter on line 9, Recapitulation) $ 600.00
3W46AG 1.000
(If more space is needed, insert additional sheets of the same size)
REV-151e3 EX+ (9-00)
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Bertil E. Saline
NUMBER
I
1
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers
under Sec. 9116 (a) (1.2)]
Robert S. Saline
100 Old Ford Drive
Camp Hill, PA 17011
100% of Residue: 1,047.39
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Son
FILE NUMBER
AMOUNT OR SHARE
OF ESTATE
1,047.39
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
3W46AI 1.000
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
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)
$
0.00
ESTATE OF BERTIL E. SALINE
PENNSYLVANIA INHERITANCE TAX RETURN
TABLE OF CONTENTS (EXHIBITS)
Schedule F - Jointly Owned Property
A. Fulton Bank Date of Death Valuation
B. S& T Bank Date of Death Valuation
EXHIBIT A
PultonBank
LISTENING.
January 27, 2006
McN ees, Wallace & Nurick, LLC
P.O. Box 1166
100 Pine Street
Harrisburg, Pennsylvania 17108
Dear Ms. Lewis:
RE: Bertil E. Saline, deceased December 2, 2005
In response to your recent inquiry concerning the accounts maintained in the name of
the decedent, please be advised that the following accounts were open at the date of death:
Savings # 1370-45826, open 2/19/1997, balance $100.40 and
accrued interest $ .06, joint with Robert S. Saline. Interest paid
year to date $ .22.
Checking # 2219-36419, open 2/19/1997, balance $2,298.63,
joint with Robert S. Saline. Non-interest bearing account.
If you should have any further questions, please do not hesitate to contact me at (71 7)
291-2437.
Very truly yours,
~~~.~
Karen D. Hillegas
Credit Inquiry Processor
CONFIDENTIAL
This information is furnished as a matter of bus}ness em
in answer to your inaci-rYl and ;s for your confidcnfial US{
No responsibility is ()~jsurned by thfS bank or any ,:.d its of
Any opinion herein expressed is subject to change without r
POBox 4887
Lancaster, PA 17604
fultonbank.com
1-800-FULTON-4
I
EXHIBIT B
Sf Bank
1/3 South Sith Stror:?t
Inc!nWl p/\ lS70\
1-8()O-:3~)~~I- R/lNK
MEMBER FDIC
January 20,2006
ELIZABETH D LEWIS of
MCNEES WALLACE & NURICK LLC
ATTORNEYS AT LAW
PO BOX 1166
HARRISBURG PA 17108-1166
Re: Bertil E. Saline
SSN 208-01-7683
DOD 12-02-2005
Dear Ms. Lewis:
Below is the information that you have requested for Bertil E. Saline in your letter dated
January 16, 2006.
Joint Certificate #5000081348
Bertil E. Saline
Robert S. Saline
Opened: 09-13-94 as joint (37 month certificate - next maturity 01-13-07- closed 12-16-05)
Balance DOD: $864.43 + 10.32 = $874.75
Interest earned 01-01-05 - 12-02-05: $20.91
Interest rate: 2.49%
No other accounts or Safe Box on file.
If you have any questions about the information that I have provided, please contact me
at 1-800-325-2265 EXT 6597.
Sincerely,
c!3-' O~~~
Sara (Sally) Sunderlin
Decedent Records
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX( 11-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
ROBERT S SALINE
100 OLD FORD DR
CAMP HILL, PA 17011
u.n___ fold
ESTATE INFORMATION: SSN: 208-01-7683
FILE NUMBER: 2106-0200
DECEDENT NAME: SALINE BERTIL E
DATE OF PAYMENT: 03/07/2006
POSTMARK DATE: 03/03/2006
COUNTY: CUMBERLAND
DATE OF DEATH: 12/02/2005
NO. CD 006404
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $47.13
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TOTAL AMOUNT PAID:
REMARKS:
CHECK# 757
SEAL
INITIALS: MG
RECEIVED BY:
REGISTER OF WILLS
$47.13
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
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RETURN RECEIPT REQUESTED
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