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HomeMy WebLinkAbout04-24-06 -.J 15056041046 REV-1500 EX (05-04) PA Department of Revenue Bureau of Individual Taxes Dept. 280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Decedent's Last Name \Y OFFICIAL USE ONLY County Code Year ~l 0 ~ o.....a.......'~ File Number INHERITANCE TAX RETURN RESIDENT DECEDENT Date of Birth -5 Suffix Decedent's First Name MI L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name MI c::) 4a. Future Interest Compromise (date of death after 12-12-82) c::) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) c::) 10. Spousal Poverty Credit (date of death c:::::> 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number Spouse's Social Security Number ~ FILL IN APPROPRIATE OVALS BELOW c:::::> 1. Original Return c:::::> 4. Limited Estate c:::::> 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received c:::::> J( I Mb:e-11 \ Firm Name (If Applicable) First line of address ~6{ Second line of address to ~.( fl THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS c:::::> 2. Supplemental Return c:::::> 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required C) 8. Total Number of Safe Deposit Boxes 7/7<;} Y.C;>7 oS Lf ......., REGISTER WILLS USE 08L Y :::::- 0 0"\ -::;:... :xJ :x::- H~ ~ .-.. --r.J -Tj --'- .... J :::0 l~- ~ ~ N .,.~ ""---= ::0 +- ~.:::~ C/) /., C~J 00 C'>Oil C) C..: ~ :0 .:rJ -i DA-rE FILED 0 N :x> ::r -T1 r~'1 (;'--) "-'" -:~~) ~"J t' '1 C~J f .) C'') . I 'J _.~. I ~ :. ~ f::: :~~.-ci l ') ~~.~ , ../~? -< City or Post Office Cot I i...s State ZIP Code Correspondent's e-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my 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 has any knowledge. E FOR FILING RETURN ........., E OF PREPARER O~HER <rHAN REPRESENTATIVE . O. I..J(.L.M-c~ ADDRESS 3R' ft~ I1UA<J(/(' [7 Co/l.../t't!'C( //7 /?O/J PLEASE USE ORIGINAL FORM ONLY L 15056041046 Side 1 15056041046 ~ --.J 15056042047 REV-1500 EX Decedent's Name: RECAPITULATION 1. Real estate (Schedule A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1. 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . . . 4. Mortgages & Notes Receivable (Schedule D). . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4. Decedent's Social Security Number L /;. .;). .... J;}:f Ji ./ J) ....- :.. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5.~ 6. Jointly Owned Property (Schedule F) c:::::> Separate Billing Requested . . . . . .. 6.~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) c:::::> Separate Billing Requested. . . . . . .. 7. 8. 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/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . . . 14. TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 16. Amount of Line 14 taxable at lineal rate X.O 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 15056042047 . w-- ,.' .5 g 00 U.oO !2Y1.,}cJ . J :fV'7.~ () S"<l 0 Q :0 '.'{) 0 . . 15. 16. 17. 18. c:> 15056042047 ---I REV-1500 EX Page 3 Decedent's. Complete Address: DECEDE'NTS NAME ~ . J GlllL. ~ rdC{__/') -- STREET ADDRESS .' I ~ /\I.. . / If S' 7 2- ..__Emn___ File Number CITY ;( I ('s/-<- STATE ZIP/_ ) 70 J Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 2. Credits/Payment? A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits ( A + B + C ) (2) 3. InteresUPenalty if applicable D. Interest E. Penalty TotallnteresUPenalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, 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. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (5B) Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes i a. retain the use or income of the property transferred; .......................................................................................... D ~: ;::::~ :h~e:~~:i~~:~sii~t:~::;~~.sh.all.~~~ .t~~. ~r~~~~. t~a.ns~e~r~~ .~r.lt~.I~c.o~e;.:.::::.:: :::::::.::.:.::.:.::::.::::.::.::: 8 d. receive the promise for life of either payments, benefits or care? ...................................................................... D 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death 3. ~:~h~~~:~~~:~na~~~,~~:~u~~~;;~:ra~~~;~I~ .~~~~~~~;~ .~~~~~~~~~~; .~;~~~.~;i;~. ~;. ~i~' ~~..~~.;~~~;~?:.::.: .::.:.: B i 4. ~~~t~~~:~e~~~~:i:~ I::~~d~;:o:~tir~~~nt~~~o.unt,. .an~uitY:. ~r..ot.h.e~ .n~~:~r~~~t~. ~~O~~~Y..~~I~h......... .............. 0 ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net' is three (3) percent [72 P.S. ~9116 (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 I /3 'f !? t- L1 1'/ [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, ar /'3 5 ;i~,,/y. 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: VtA. pel The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or C LII natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 PS. ~9116(a)(1.2)]. <:./1-... / /.2 i The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 PS. ~9116(1.2) [72 P.S. ~9116(a)(1)]. surviving spouse zero (0) percent jre of assets and The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. 99116(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. '. REV:1SQ2 EX+ (6-9_ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE olZtlan All real property owne olely or as a tenant in co on must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged be ween a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. FILE NUMBER ESTATE OF ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) , r REV-1503 Ex + (1-97) ESTATE OF . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT All property jointly- ITEM NUMBER 1. SCHEDULE B STOCKS & BONDS FILE NUMBER .~ hip must be disclosed on Schedule F. DESCRIPTION TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH "\ I REV-150~ EX+ (1-97) SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER ~ Schedule C-1 or C-2 (i luding all supporting inform ion) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See i structions for the supporting information to be submitted for sole-proprietorships. ITEM NUMBER NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH /V!/9 TOTAL (Also enter on line 3, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1505EX'+ (1-97) . 1. Name of C Address City 2. Federal Employer 1.0. Nu er 3. Type of Business 9tLV'n oration . SCHEDULE C-1 CLOSELY-HELD CORPORATE STOCK INFORMATION REPORT /. ~~0,1/Y' FILE NUMBER COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF State of Incorporation Date of Incorporation Total Number of Shareholders Business Reporting Year State Product/Service STOCK TYPE Voting / Non-Voting PAR VALUE NUMBER OF SHARES OWNED BY THE DECEDENT VALUE OF THE DECEDENT'S STOCK 4. Common $ $ Preferred d restrictions pertaining to each class of stock. 5. Was the decedent employed by the Corporation? 0 Yes No If yes, Position Annual Sa $ Time Devoted to Business 6. Was the Corporation indebted to the decedent? 0 Yes o No If yes, provide amount of indebtedness $ 7. Was there life insurance payable to the corporation upon the death of the decedent? Yes 0 No If yes, Cash Surrender Value $ Net proceeds p ble $ Owner of the policy \ " 8. Did the decedent sell or transfer stock of this company within one year prior to death or within two yea~ the date of death was prior to 12 -31-82? DYes 0 No If yes, 0 Transfer 0 Sale Number of Shares \ Transferee or Purchaser Consideration $ Date Attach a separate sheet for additional transfers and/or sales. 9. Was there a written shareholder's agreement in effect at the time of the decedent's death? If yes, provide a copy of the agreement. DYes No 10. Was the decedent's stock sold? DYes o No If yes, provide a copy of the agreement of sale, etc. 11. Was the corporation dissolved or liquidated after the decedent's death? 0 Yes 0 No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 12. Did the corporation have an interest in other corporations or partnerships? 0 Yes 0 No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. Detailed calculations used in the valuation of the decedent's stock. Complete copies of financial statements or Federal Corporate Income Tax returns (Form 1120) for the year of death and 4 preceding years. If the corporation owned real estate, submit a list showing the complete address/es and estimated fair market value/s. If real estate appraisal secured, attach copies. D. List of principal stockholders at the date of death, number of shares held and their relationship to the decedent. E. List of officers, their salaries, bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year. List those declared and unpaid. G. Any other information relating to the valuation of the decedent's stock. REV-1506 E.X+ (9-00,* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C-2 PARTNERSHIP INFORMATION REPORT ESTATE OF City FILE NUMBER 1. Date Business Commenced Business Reporting Year State Zip Code 2. 3. Type of Business 4. Decedent was a 0 General ProducVService 5. Limited partner. If decedent was a limited partner, provide initial investment $ A. B. c. D. 6. Value of the decedent's interest $ 7. Was the Partnership indebted to the decedent? ................. ............... 0 Yes 0 No If yes, provide amount of indebtedness $ 8. Was there life insurance payable to the partnership upon the death of the de dent? ..... 0 Yes 0 No If yes, Cash Surrender Value $ Net pro eds payable $ Owner of the policy 9. Did the decedent sell or transfer an interest in this partnership within one year prior to eath or within two years if the date of death was prior to 12-31-82? DYes 0 No If yes, 0 Transfer 0 Sale Percentage transfe ed/sold Consideration $ Date Transferee or Purchaser Attach a separate sheet for additional transfers and/or sales. 10. Was there a written partnership agreement in effect at the time of the decedent's death? . . . . .. 0 Ye 0 No If yes, provide a copy of the agreement. THE FOllOWING INFORMATION MUST BE SUBMITTED WITH THIS SCHEDULE ~ 11. Was the decedent's partnership interest sold? ....................................... 0 Yes 0 0 If yes, provide a copy of the agreement of sale, etc. 12. Was the partnership dissolved or liquidated after the decedent's death? ................... 0 Yes 0 No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 13. Was the decedent related to any of the partners? .................................... 0 Yes 0 No If yes, explain 14. Did the partnership have an interest in other corporations or partnerships? . . . . . . . . . . . . .. 0 Yes 0 No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. Detailed calculations used in the valuation of the decedent's partnership interest. B. Complete copies of financial statements or Federal Partnership Income Tax returns (Form 1065) for the year of death and 4 preceding years. C. If the partnership owned real estate, submit a list showing the complete address/es and estimated fair market value/so If real estate appraisals have been secured, attach copies. D. Any other information relating to the valuation of the decedent's partnership interest. '. REV-J507 E~+ (1-97) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE D MORTGAGES & NOTES RECEIVABLE FILE NUMBER ITEM NUMBER All property jo. tly-owned with right of survivorship must be disclosed on Schedule F. DESCRIPTION 1. TOTAL (Also enter on line 4, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) VALUE AT DATE OF DEATH . . REV-1508 EX >1'." . . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF 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 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) ITEM NUMBER REV-l509'EX + (1-97) .,. SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT A. ESTATE OF SURVIVI JOINT TENANT(S) NAME ADDRESS B. c. ". "-, '., ", ". \" \" JOINTLY-OWNED PROPERTY: LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTIO OF PROPERTY Include name of financial institution and bank acco t number or similar identifying number. Attach deed for jointly-held real estate. 1. A. FILE NUMBER DATE OF DEATH VALUE OF ASSET %OF DECO'S INTEREST TOTAL (Also enter on line 6, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) RELATIONSHIP TO DECEDENT DATE OF DEATH VALUE OF DECEDENT'S INTEREST . ,REV-151O"':!).,! ~ .~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF This schedule must be co SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER er to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY %OF ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. DATE OF DEATH DECO'S EXCLUSION TAXABLE VALUE ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) NUMBER 1. TOTAL (Also enter on line 7, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-15i1 EX+ (12-99) f . ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF -;reCtA it ,. ----- _ )O((fClfl - FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION AMOUNT FUNERAL EXPENSES: 1. nO /:34'7- .,r B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State _ Zip Year(s) Commission Paid: 2. /0 .7 t'"'" << 0 (J Attorney Fees ~ :> 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant f{ I h ber / 7 jV}. Ei!. r /'>I all Street Address Vj 0 S rll- S 7 Car J IS It: City State ~ Zip /70/'7> Relationship of Claimant to Decedent d aJ.Ao/" It r 4. Probate Fees 5. Accountant's Fees (1/ /'9 6. Tax Return Preparer's Fees jl/)If 7. TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (1-97) .*i ".~:.'~' . . .V ~t - '-';' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Include unreimb rsed medical expenses. ITEM NUMBER 1. DESCRIPTION AMOUNT TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1513 ~X+ (9-00. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER M..VV" 1. RELATIONSHIP TO DECEDENT NAME AND ADDRESS F PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] J< ,. fYl b (r / I AtfLMU f1 Ljo sf','IL) 1 51 . ' ~ tct(t hJ{t I f;q. } 7 [) /3 ~~ t).wlt 1t5 it In 70n J)( 50(; t./157 tj7/l j~7 6h"Ls1-erl f;~ /Q/o"3 ./1; (h ~ )"( 11 J n Ion AMOUNT OR SHARE OF ESTATE NUMBER I ~ ;25 .,;25 J;;J5 . ;;; S d J 1111'710/1 , --ru '. H'., "v (r ;1U.hC J" '-70 ~. ()J; (j flf'1 ' /l-~ Cl'~ (L llJ 1-( ,1/1 /7\O;-J 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) ....... REV-1514 EX+ (12-03) 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 NUMBER /V?'1 This schedule is to e used for all single li ,joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actu rial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in I RS Publication 1457, Actuarial Values, Alpha Volume for dates of death from 5-1-89 to 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 return. o Will 0 Intervivos Deed of Trust 0 Other LIFE ESTATE INTEREST CALCULATION NAME(S) OF LIFE TENANT(S) DATE OF BIRTH NEAREST AGE AT TERM OF YEARS DATE OF DEATH LIFE ESTATE IS PAYABLE o Life or o Term of Years - o Life or o Term of Years - o Life or o Term of Years - o Life or o Term of Years - o Life or o Term of Years - 1. Value of fund from which life estate is payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 2. Actuarial factor per appropriate table ................................................. Interest table rate - 0 3 1/2% 0 6% 0 10% 0 Variable Rate % 3. Value of life estate (Line 1 multiplied by Line 2) ......................................$ ANNUITY INTEREST CALCULATION NAME(S) OF LIFE ANNUITANT(S) DATE OF BIRTH NEAREST AGE AT TERM OF YEARS DATE OF DEATH ANNUITY IS PAYABLE 0 Life or 0 Term of Years - 0 Life or 0 Term of Years - 0 Life or 0 Term of Years - 0 Life or 0 Term of Years - 1. Value of fund from which annuity is payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 2. Check appropriate block below and enter corresponding (number) Frequency of payout - 0 Weekly (52) 0 Bi-weekly (26) o Quarterly (4) 0 Semi-annually (2) 0 Annually (1) o Monthly (12) o 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 - 0 3 1/2% 0 6% 0 10% 0 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 the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13 and 15 through 18. (If more space is needed, insert additional sheets of the same size) REV-16AA EX+ (3-84) . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT I. Estate of INHERITANCE TAX SCHEDULE ilL" REMAINDER PREPAYMENT OR INVASION OF TRUST PRINCIPAL ~ ~~ /1 FilE NUMBER (First Name) (Middle Initial) II. This schedule i appropriate only for estates of decedents dying on or before December 12, 1982. This schedule is to be used for all remainder returns when an election to prepay has been filed under the provisions of Section 714 of the Inheritance and Estate Tax Act of 1961 or to report the invasion of trust principal. Remainder Prepayment: A. Election to prepay filed with the Register of Wills on (attach copy of election) B. Name(s) of Life T enant(s) Date of Birth or Annuitant(s) (Date) Age on date of election Term of years income or annuity is payable C. Assets: Complete Schedule L- 1 1. Real Estate 2. Stocks and Bonds 3. Closely Held Stock/Partnership 4. Mortgages and Notes 5. Cash/Misc. Personal Property 6. Total from Schedule L- 1 D. Credits: Complete Schedule L-2 1. Unpaid Liabilities 2. Unpaid Bequests 3. Value of Unincludable Assets 4. Total from Schedule L-2 $ $ $ $ $ $ $ $ $ III. E. Total value of trust assets (Line C-6 minus Line 0-4) F. Remainder factor (see Table I or Table" in Instruction Booklet) G. Taxable Remainder value (Line E x Line F) (Also enter on Line 7, Recapitulation) Invasion of Corpus: A. Invasion of corpus $ $ $ (Month, Day, Year) B. Name(s) of Life T enant(s) or Annuitant(s) Date of Bi rth Age on date corpus consumed Term of years income or annuity is payable C. Corpus consumed D. Remainder factor (see Table I or Table II in Instruction Booklet) E. Taxable value of corpus consumed (Line C x Line D) (Also enter on Line 7, Recapitulation) $ $ $ 'EV-l~5 EX+ (7-. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT INHERITANCE TAX SCHEDULE L-l REMAINDER PREPAYMENT ELECTION -ASSETS- FILE NUMBER I. Estate of (bf-Vh i 9i~ 1 (last Namer / , (First Name) II. Item No. Description A. Real Estate (please describe) Total value of real estate $ (include on Sedion II, line C- 1 on Schedule L) B. Stocks and Bonds (please list) Total value of stocks and bonds $ (include on Sedion II, line C-2 on Schedule l) C. Closely Held Stock/Partnership (attach Schedule C-1 and/or C-2) (please list) Total value of Closely Held/Partnership $ (include on Sedion II, Line C-3 on Schedule L) D. Mortgages and Notes (please list) Total value of Mortgages and Notes $ (include on Sedion II, Line C-4 on Schedule L) E. Cash and Miscellaneous Personal Property (please list) Total value of Cash/Misc. Pers. Property $ (include on Sedion II, Line C-5 on Schedule L) III. TOTAL (Also enter on Section II, line C-6 on Schedule L) (If more space is needed, attach additional 8% x 11 sheets.) (Middle Initial) Value $ REV-1646 EX + (3-84) * INHERITANCE TAX SCHEDULE L-2 REMAINDER PREPAYMENT ELECTION -CREDITS- Q1Uv'1o I Or~vr- I (Last Na~e) / FilE NUMBER COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT I. Estate of (First Name) II. Item No. Description A. Unpaid Liabilities Claimed against Original Estate, and payable from assets reported on Schedule L- 1 (please list) Total unpaid liabilities S (include on Section II, Line 0-1 on Schedule L) B. Unpaid Bequests payable from assets reported on Schedule L-1 (please list) Total unpaid bequests S (include on Section II, Line 0-2 on Schedule L) C. Value of assets reported on Schedule L-1 (other than unpaid bequests listed under "B" above) that are not included for tax purposes or that do not form a part of the trust. Computation as follows: Total unincludable assets S (include on Section II, Line 0-3 on Schedule L) III. TOTAL (Also enter on Section II, Line 0-4 on Schedule L) (If more space is needed, attach additional 8Y2 x 11 sheets.) (Middle Initial) Amount S REV-1647 EX+ (9-00) SCHEDULE M FUTURE INTEREST COMPROMISE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT t~1/r't This Schedule is propriate only for states of decedents dying after December 12, 1982. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the future interest and attach a copy to the tax return. o Will 0 Trust 0 Other Check Box 4a on Rev-1500 Cover Sheet ESTATE OF FILE NUMBER I. Beneficiaries NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH AGE TO NEAREST BIRTHDAY 1. 2. 3. 4. 5. II. For decedents dying on or after July 1, 1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal right. o Unlimited right of withdrawal 0 Limited right of withdrawal III. Explanation of Compromise Offer: IV. Summary of Compromise Offer: 1. Amount of Future Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (also include as part of total shown on Line 13 of Cover Sheet) ......$ 3. Value of Line 1 passing to spouse at appropriate tax rate Check One 0 6%, 0 3%, 0 0% . . . . . . . . . . . . . . . . . . . . . .$ (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line 1 taxable at lineal rate Check One 0 6%, 0 4.5% ...........................$ (also include as part of total shown on Line 16 of Cover Sheet) 5. Value of Line 1 taxable at sibling rate (12%) (also include as part of total shown on Line 17 of Cover Sheet) ......$ 6. Value of Line 1 taxable at collateral rate (15%) (also include as part of total shown on Line 18 of Cover Sheet) ......$ 7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) ......................$ (If more space is needed, insert additional sheets of the same size) . REV-lb4S ~x (1-92) .- COMMONWEALTH OF PENNSYLANIA INHERITANCE TAX DIVISION ESTATE OF SCHEDULE N SPOUSAL POVERTY CREDIT (AVAILABLE FOR DECEDENTS DYING AFTER 12/31/91) r /i/" L1 ""t-luvY'- /7 ed and filed if you checked the spousal poverty credit box on the cover sheet. FILE NUMBER 1. Taxable\<~~ssets total from line 8 (cover sheet) .................................................................... 1. 2. Insurance Proce~ds on life of Decedent ............................................................................ 2. 3. Reti rement Benefits .'>~...:........................................................................................ ............ 3. 4. ::":0:1:::' :ii::i::~~:eu'~~\. . : .: : : : : :: :: . : : : : : ::: : : : : : :: : : : ::: . : : : : ::: : :: : : : :: :: ::: : : : : : : :: : ::: ::: : : : : : ::: : . : : :: : : :: 5. .\\-...", 6c. 6a. Other Nontaxable Assets: list (Att~ schedule if necessary).. 6a. " "". 6b. ". "-'\ '\0,,- 6d. 6. SUBTOTAL (Lines 6a~ b, c, d) ...................................:..~'..~.:.................................................. 6. 7. Total Gross Assets (Add lines 1 thru 6).............................:'..:.~.~<.......................................... 7. 8. T ota I Actua I liabilities............................................................ .'..":-,..:................................ ..... 8. 9. Net Value of Estate (Subtract line 8 from line 7).............................:>,,~............................... 9. If line 9 is greater than $200,000 - STOP. The estate is not eligible to claim the credit>{f not, continue to Pori II. PART 11- CALCULATION OF JOINT EXEMPTION INCOME - (Attach copies of Federarlndividuallncome Tax Returns for decedent and spouse. ) Income: 1. T AX YEAR: 19 2. T AX YEAR: 19 3. T AX YEAR: 19 a. Spouse...................... 1 a. 2a. 3a. " b. Deced ent ................... 1 b. 2b. 3b. c. Joint .......................... 1 c. 2c. 3c. d. Tax Exempt Income..... ld. 2d. ..... 3d. e. Other Income not listed above ........... 1 e. 2e. 3e. f. Total................... ....... If. 2f. 3f. 4. Average Joint Exemption Income Calculation 4a. Add Joint Exemption Income from above: ( If) + (2f) + (3f) = (of- 3) 4b. Average Joint Exemption Income ..................................................................................... = . If line 4(b) is greater than $40,000 - STOP. The estate is not eligible to claim the credit. If not, continue to Part ilL ~ART III - .CALCULATION OF SPOUSAL eOVERTY C,RE.DIJ fOR RESIDENT AND. NONftESlDENT -.- -. ESTATES .. , . H.. ..-, ... . . _'H -~ ...... . ..- "..,_... n. ~~____.__~ 1. Insert amount of taxable transfers to spouse or $1 OO~OOO, whichever is less.......................... 1. \ \ \ 2. 3. Multiply by credit percentage (see instructions) .................................................................. 2. This is the amount of the Resident Soousal Poverty Credit. Include this fiaure in the calculation of total credits on'line 18 of the' cover sheet. .............~.............................. ~3.. For Nonresidents, enter the ratio of the decedent's gross estate in PA to the value of the decedent's gross estate.................................................................................................. Multiply line 3 by line 4 and enter the total here. This is the amount of the Nonresident Spouse! Poverty Credit. Include this figure in the calculation of total credits on line 18 of the cover sheet. ~ 4. 5. RfV-u)49 EX + (1-97~ SCHEDULE 0 ELECTION UNDER SEC. 9113(A) SPOUSAL DISTRIBUTIONS . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Do not complete this schedule unless the estate is making the election to tax assets under Section 9113(A) of the Inheritance & 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 Trust (marital, residual A, B, By-pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirements of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule 0, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule 0, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election 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 transfer 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 trust 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 survivin souse under a Section 9113 A trust or similar arran ement. DESCRIPTION VALUE Part A Total $ PART B: Enter the descri tion and value of all interests included in Part A for which the Section 9113 A election to tax is bein made. DESCRIPTION VALUE Part B Total $ (If more space is needed, insert additional sheets of the same size)