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HomeMy WebLinkAbout05-08-06 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 KINNEMAN SUZANNE M 1306 BURLIEGH ROAD LUTHERVILLE, MD 21096 _n_____ fold ESTATE INFORMATION: SSN: 175-03-0149 FILE NUMBER: 2105-0941 DECEDENT NAME: SMITH HOWARD L JR DATE OF PAYMENT: 05/08/2006 POSTMARK DATE: 05/05/2006 COUNTY: CUMBERLAND DATE OF DEATH: OS/25/2005 NO. CD 006671 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $135.56 I I I I I I I I TOTAL AMOUNT PAID: $135.56 REMARKS: CHECK# 994 SEAL INITIALS: MG RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS REV .1500 EX + (6-l)O) w ..... ~~(I) UO::~ WQ.U :r:OO Ua::..J Q.al Q. < ,~ .~ OFF!CiAL USE ONLY I REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 2005 COUNTY CODE YEAR SOCIAL SECURITY NUMBER 0941 NUMBER COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17.128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) , SMITH, JR., HOWARD L. ..... z w o w U w o DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) OS/25/2005 09/08/1911 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) ~ 1. Original Return D ~ D D 2. Supplemental Return D D D 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95 D 3. Remainder Return (date of death prior to 12-13-82) D 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Attach Sch 0) 4. Limited Estate 6. Decedent Died Testate (Attach copy of Will) 9. Litigation Proceeds Received 175-03-0149 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER ..... z ~ IRM NAME (If applicable) z ~ Coyne & Coyne, P. C. ELEPHONE NUMBER 717/737-0464 1 . Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held. Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule D) z o i= :5 :;:) ..... e: < U w a:: 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule [) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) COMPLETE MAILING ADDRESS 3901 Market Street Camp Hill, PA 17011-4227 (1 ) None (2) 2,891.36 (3) None - (4) None (5) 2,170.03 (6) None (7) None (8) (9) 4,034.79 (10) 1-...) c.., C::J ~- ~ '"", ;~~ , ~ '-9FFICIAL U~,~DNL y _"-'1::' I C) o 5,061.39 (11 ) 4,034.79 (12) 1,026.60 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) (13) (14) 1,026.60 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) z o i= < ..... :;:) Q. :!: o U >< ~ 16.Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due x .00 (15) x .045 (16) 684.40 x .12 (17) 82.13 342.20 x .15 (18) 51.33 (19) 133.46 20. D Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)0',", ' / \ . Decedent's Complete' Address: STREET ADDRESS 325 Wesley Drive CITY Mechanicsburg I STATE PA I ZIP 17055 Tax Payments and Credits: 1. . Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 133.46 Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty 2.10 Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is th€OVERPA YMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + SA. This is theBALANCE DUE. (3) 2.10 (4) (5) 135.56 (SA) (5B) 135.56 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN uX" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. reta.. i.n: t. h..e ~..se...o..r inco..~e o. f tho e. .,.p...rope..rty.... '. t..ra....n.. .S.f. e.. .r.. reo d..;..;................. ......... ...... ......:_..:.'........:......'.................:':.'........ g.. ~ b. retain the nght to designate w~oshaH use the property transferred or ItS InCOrD.e,....,......................m... . ~ c. retain a reversionary interest; or......... .......:......:.. .... .__.. ....... .......:...... ...... u. ...... ...~.. .....:.. ...; ..':__..... ..... ....... D ~ d. receive the promise for life of either payments, benefits or care?........................................................... D 18] 2. If death occurred after Decemt>er. ..12, ..1 982,. did decedent transfer property within one year of death without receiving adequate consideration? '" ....... ................... ............................... --.............. .............. u..................... D 18] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... D 18] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?........................... ..-........................................ ....... ..... ........--................... D 18] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. 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 preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS Suz nne M. Kinneman DATE 1306 Burleigh Road Lutherv-ille,1vID 22093 s/a/o/- ADDRESS DATE SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE Lisa Marie Coyne ADDRESS DATE 3901 Market Street Camp Hill, PA 17011-4227 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. 99116 (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. 99116 (a) (1.1) (ii)]. The statutedoes 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. 99116 (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. 99116 (a) (1 )]. The tax rate imposed on the net value of transfers to orfor the use of the decedent's siblings is 12% [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. ,\~ ~ SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SMITH, JR., HOWARD L. I FILE NUMBER 21 - 2005 - 0941 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1 DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 2,891.36 68 Shares of MetLife Common Stock 42.52 TOTAL (Also enter on line 2, Recapitulation) 2,891.36 *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SMITH, JR., HOWARD L. I FILE NUMBER 21 - 2005 - 0941 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 Miscellaneous Personal Property DESCRIPTION VALUE AT DATE OF DEATH 100.00 2 PNC Bank Checking Account 2,070.03 TOTAL (Also enter on Line 5, Recapitulation) 2,170.03 MAY-01-2006 16:46 Pt~CBA~~K G PNCBAl\K May 1, 2006 Lisa Marie Coyne 3901 Market Street Camp Hillt PA 17011-4227 RE: Estate of Howard L. Smith, Jr. ~ deceased SSN: 175-03-0149 DOD: 5/25/2005 Dear Ms. Coyne: 412 768 3458 In response to your ~quest fOT Date of Death balances for the customer noted above, our records show the following: Checking Account Account #5003217881 HOWARD L SMITII JR DOD balance: $2,070.03 + $O~OO accrued interest Established 05/15/2002 Please note that this office only provides date of death balances for deposit accounts (mAs, CDs, Checking and Savings accounts). We do not process any financial transactions or provide statements. If you need assistance with any of these items, please call1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. Sincerely, ~~ RacheIle Wens 1-800-762-1775 P7-PFSC-04-F 500 first Ave. Pittsburgh PA 15219 Member FDIC P.01/01 TOTAL P.01 . SCHEDULE H RJNERAL EXPENSES & ADNIINISTRATlVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SMITH, JR., HOWARD L. II FILE NUMBER 21 - 2005 - 0941 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: 1. Auer Memorial Home & Cremation 263.00 2. Flowers 50.00 3. Grave Openning and Closing 125.00 4. Honor Guard Honorarium 50.00 5. Headstone Engraving 95.00 6. Reception 288.00 I B. ADMINISTRATIVE COSTS: 255.00 1. Personal Representative's Commissions . ....,-. Suzanne M. Kinneman Social Security Number(s) / EIN Number of Personal Representative(s): 168-34-1229 Street Address 1306 Burleigh Road City Lutherville State MD Zip 22093 - Year(s) Commission paid 2006 2. Attorney's Fees Coyne & Coyne, P.C. 1,500.00 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 Cumberland County Register of Wills 80.00 I 5. Accountant's Fees I I 6. Tax Return Preparer's Fees 7. Other Administrative Costs 1 Postage 39.00 2 Legal Advertisement--Cumberland Law Journal 75.00 Total of Continuation Schedule(s) 1,214.79 TOTAL (Also enter on line 9, Recapitulation) 4,034.79 *' ScheclIIe H Funeral Expenses & Adninis1ralNe Costs continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SMITH, JR., HOWARD L. I FILE NUMBER I 21 - 2005 - 0941 3 Legal Advertisement--Patriot News 4 Lodging for Executrix 5 Public Opinion Obituary 6 Certified Mailing 7 Additional Death Certificates 8 Estate Checks 9 Income tax Preparation of Returns 10 Reserves 11 Toll Calls/Cell Phone Charges for Executrix 12 Mileage for Executrix @$.44/mile 13 Parking and Tolls 14 Filing Fee--Inheritance Tax Return 107.28 200.00 7.50 17.35 24.00 20.00 195.00 200.00 193.38 225.28 10.00 15.00 Page 2 of Schedule H REV-1513 EX+ (9-bo) . SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SMITH, JR., HOWARD L. I FILE NUMBER 21 - 2005 - 0941 RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE n~ "I~+ I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Suzanne Kinneman Niece 1/3 of Residual Estate 2 Richard Smith Brother 1/3 of Residual Estate 3 Jean Reisher (Mrs. Samuel Reisher) Sister 1/3 of Residual Estate Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheE t II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS I , I TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEEr ..._....~,."'~...,>._...~~ -- ---------- - ~ -- ----- ------------~_.~._..--'------ ~--- . .~~::..~~- REGISTER OF WILLS CUMBERLAND County, Pennsylvania CERTIFICATE OF' GRANT OF LETTERS J - ,.,,. ~ 'l" c , " ' ~ "~.i.t,,~ " t.t II,.!J-" ~.J 'f ~ ~ . ,~ '1t- ~~,.,. """"tf'(*'" .' :" . ", ,;I'>- ?'*r j .....1' 1",,1.' .. ((! .~ te' ~ . ~,lP, "'"t ~ f: ") '. Dk 'I ~:- \~ -, -: ~ ~. , ~.. f tJ)/ : :~hPf r 0, If", ! ~ It~ I"~ Y ..' ~.' '\l-t"......it.) ft- ,. ~ 1'.~.,*,"',..f+~fO.. ~ '$ '.:':<.., 'fI .... (>~ " #.. "'''~1'''~'\'' . t.. ,~..~1~ , ."":1r:nlrr~~:;~~'~""~' No. 2005-00941 FA No. 21-05-0941 Es ta te Of: HO WARD L SMITH JR 1""'1 (First, Middle, Last) a/k/a: Late Of: HOWARD L SMITH LOWER ALLEN TOWNSHIP CUMBERLAND COUNTY Deceased ~ Social Security No: 175-03-0149 WHEREAS, on the 25th day of October 2005 an instrument dated March 11tn 2002 was admitted to probate as the last will of HOWARD L SMITH JR (First, Middle, Last) a/k/a HOWARD L SMITH la te of LOWER ALLEN TOWNSHIP, CUMBERLAND. County, who died on the 25th day of May 2005 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA FARNER STRASBAUGH , Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARYto: SUZANNE M KINNEMAN who has duly qualified as EXECUTOR(RIX} and has agreed to administer the estate according to law, all of which tully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 25th day of October 2005. ~~ fiUlmA db{i~t . Register of Wills . - _f2<4 dt-!/-t{!rF7I!J:/f2&.M-/J a~ Deputy if * *NOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) -- - - ---- ------ ----------.- ----~ -- n.______---------- ------------ ---------------(f-7.;-7VV~ -~9l-T-- I i ----------11--------- --. II . I II II II I I ~ ~ ,~ ~ ~ ~ --- ,. ' Jf ~... -Q,. ~ ~ ..... ...... '<.-- ~ .,-~ ( ~..; . .~ "'" LAST VVILL AND TESTAMENT OF HOWARD L. SMITH I, HOWARD L. SMITH of Bethany Village PCU No.1, Room 205, 325 Wesley Drive, Mechanicsburg, Cumberland County, Pennsylvania, declare this to be my Last Will and revoke any will or codicil previously made by me. ITEM 1: I direct that upon my demise, that my body be buried in a lot which I 0\Vh next to my Late Wife who is laid to rest in Lincoln Lawn Cemetery, Chambersburg, Franklin County, Pennsylvania. 1- further direct my personal representative to contact the Cremation Society of Pennsylvania with whom I have pre-arranged and prepaid for the cremation services of my body. ITEM 2: I direct that all my just debts and expenses be paid when practicable after my demise. ITEM 3: I give, devise and bequeath all of my estate wheresoever situate, together with insurance thereon, in equal shares, to the following individuals: A. My sister, :Mrs. Marian Patterson of New Franklin, Pennsylvania; B. My sister, Mrs. Samuel Reisher of Chambers burg, Pennsylvania; C. My brother, MI. Richard Smith of Trinity, Alabama; D. My brother, Mr. Daniel Ted Smith; E. My niece, Mrs. Suzanne Kinneman of Lutherville, Maryland. ::c I If any beneficiary, noted in this Item 5 is not living at the time of my demise, I direct that such ~I ~ I' share be divided equally among the other beneficiaries noted in this Item. HI. ITEM 4: I direct that all taxes that may be assl~se~ in cons~q~~e of my death, of whatever ~ ! !nature a"d by whatever jurisdiction imposed, shall bepaid~ fro~~~ residuary estate as a part of the : ~ 'I I gIll expel1;se of the administration of my Estate. ! [ , I [1 I I l f ! 1 f ! t 1 I d ' ! r I --;..-" .. t..: (.J:~ . ~.; S 2 ~.: CI ;.JU l ~':J ~=:~.:.b}J C:iJdC()3d _--------cc----;-----------.---.--.--.---.--~-- .c -----_.-~-~-------------TT--.-------~---------- .- --'-- ~ ! I II I I ITEM 5: I appoint my niece, SUZANNE M. KINNEMAN, of 1306 Burliegh Road, Lutherville, Maryland 21096 as Executrix, oithis my Last Will. ITEM 6: I direct that my personal representative or her successor shall not be required to give bond for the faithful performance of their duties in any jurisdiction. Testament, this (I-dayof ;!fJl(Cf! IN WITNESS,. WHEREOF, I have hereunto set my hand and seal to this, my Last Will and , 2002. Fi6 VitI? t:) (,5H r11/ HOWARD L. SMITH Signed, sealed, published and declared by the above-named Testator as and for his Last Will and Testament in our presence, who, at his request, in his presence and in the presence of each other, have herelJ,nto su1?~~p.bed our names as attesting witnesses. ~~"4.~ ~ --;".. &,~ residing at residing at , f I ! f 1/ d I 1 ! i II I! It r! d f r II 11 t t I [ //tJ E4-~.X ~/7 L'~ 4 I () 1 ~U~ ~ /"7OI'r L9j~ f?... J 'f<~ J, 7 -' 2 _-----r-! ------- .' ii,' . I I I '" . I 'I CO:MM:ONWEALTII OF PENNSYLVANIA COUNTY OF CUMBERLAND j I ) ) ss: ) We, f; I e-L~ D. ~ /4./tAL I~. O~r(~ , and HOWARD L. S:MITH, the Testator and the wiU;esses respectively, whose names are signed to the attached or foregoing instrument; being fIrst duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and that he had signed willingly, and that he executed it as his free and voluntary act for the purpose therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the will as witness and that to the best of his or her lmowledge, the Testator was at the time eighteen (18) years of older, of sound mind and under no constraint or undue influence. // <>W~'T f\ if tj~Mt{lf HOWARD L. SMITH Witn~~/~ (5, ~-- L~~ Witness . Subscribed, sworn and aclmowledged before me l-JIJ..^. (....'1, r. &. 'I/'JL by HOWARD L. SMITH, the Testator, and subscribed and sworn to before me by I f" I I t.e..: 6. ~11l0 and A /\.."e..- tV'l. D ". (L #-t:- , the witnesses, this Uh.... day of . IVl.AI'lLtA 2002. /lrt f!;iJ~... d ~1I~~~~;'~: ~.- ~ If... ' .' .~J.QT&'R~LS~ :', ~'tf' ~_ ~OYt~ NotfL~ p. ublic ~tl'i>.; t.~. . ~ . . r>.... . hI ~ ~t~~ Cmnoo~'1Q ~Jfhy . < 4J~il~_e~~ -!,:~. ~.p f......~.. tea' ?nf-' "'My ~~W~.' ~~O$ roo-:na 1 t- "",u04 , .. ! t 1 I i [ ! t ! I II l t 3 -' lr ~ .,.,J",Or";' ~, "..iT,',' __1 ,., ~ lL~:';., ~,,~,i fr. ~~:.. III plJi ", - .- - ~~ 811""~ ~.,..i. ..... c ' -- - > r::; o )> U) (') ~(Q)> 0 -e~=t -< ;!;~O Z r)>::D m r::D2 Qo -eAm )> m -< (') ~ --i C/) 0 2J C/) ~ -< ~--i-' Z ~::Dr ~m)> m I\) m ~ ... I\) --i . '" '"'-J r> ~ :;: al, ~-