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HomeMy WebLinkAbout08-25-06 REV-1500 EX + (6-00) CAPS HpRL EplO CRAC KOTK ES C P o 0 R N R D E E S N T C o M p T U A T X A T I o N REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER OFFICIAL USE ONLY 21-06-0004 D E C E D E N T COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Bair H n Joo DATE OF DEATH (MM-DD-YEAR) COUNTY CODE YEAR SOCIAL SECURITY NUMBER 521-60-0892 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE Copyright (c) 2000 form software only The Lackner Group, Inc. DATE OF BIRTH (MM-DD YEAR) 12/02/2005 07/13/1939 IF APPLICABLE) SURVIVING SPOUSE'S NAME LAST, FIRST, AND MIDDLE INITIAL NUMBER REGISTER OF WILLS SOqALSECUruTYNUMBER 1. Original Return 4. Limited Estate 6. Decedent Died Testate 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust 0 3. (date of death . Remainder Return prior to 12-13-82) 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes (Attach copy of Wiil) (Attach copy of Trust) D 9. Litigation Proceeds Received D 10. Spousal Poverty Credit 0 11. Election to tax under Sec. 9113(A) (date of death between 12-31-91 and 1-1-95) (Attach Sch 0) (~al!~g~)tt~~iMg$mJ:t~I~~M~~g~Q~~~~'~IBEt~~~~NDgN.~e~~Nfflti!)eNml~~Tg'JfAEQR~~~jQ'N$Rgq4pet::pjae~tifEorl'o: NAME COMPLETE MAILING ADDRESS Marlin R. McCaleb Es . FIRM NAME (If Applicable) Law Offices-Marlin R. McCaleb TELEPHONE NUMBER 219 East Main Street P. O. Box 230 Mechanicsburg, PA 17055 R E C A P I T U L A T I o N 17 691-7700 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) 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 (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 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) OFFICIAL USEDNL Y (8) 330,517.16 (11 ) 42,178.09 (12) 288,339.07 (13) 288,339.07 (14) 0.00 (15) (16) (17) (18) (19) 0.00 0.00 0.00 0.00 0.00 (1) (2) (3) 181,000.00 None None (4) (5) None 149,517.16 (6) None None 42,041.86 136.23 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) 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 0.00 x X X X .0 0 .0 45 .12 .15 Form REV-1500 EX (Rev. 6-00) ~ Decedent's Complete Address: STREET ADDRESS 76 Old Stone House Road CITY I STATE I ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 0.00 0.00 Total Credits ( A + B + C) (2) 0.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( 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 0.00 .....~L~i~~..~~~'W€~!!ffA~l!~~!CL[6W,!~!~U[~D!~~iibN~"~ipLACiNG"AN 'I"I~,,, 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 without receiving adequate consideration?. ...... . . . . . . . . . . . . . . . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . . . . . . . . . . . . . . . . . . . . . . . . .. ...... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. i~mf'~!g!X~g~'8~!~il~~~,~tg~i~gWW.W Yes No ~~ o o o f8I fZJ [ZJ 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. "G'g;:;;;:?z;;J;; RHe" SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE Marlin R. McCaleb 219 East Main Street - - -Me;h~ni~-sb~r-g ~ - fA - - :UOSS- - - - - - - - - - - - - - - - - - - -- Law Offices-Marlin R. McCaleb 219 East Main Street DATE ~-~-' ()€.. DATE 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. 9116 (a) (1.1) (j)]. 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 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. 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. 9116( 12) [72 P.S. 9116(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. 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 Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev 6-00) REV-1502 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Hyung Joo Bair SS# 521-60-0892 12/02/2005 21-06-0004 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between 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. ITEM DESCRIPTION VALUE AT DATE NUMBER OF DEATH 1 House and 11.986 acres, - Silver Spring Township, Cumberland 181,000.00 County, PA, known as 76 North Old Stone House Road, being the same tract that Decedent acquired by deed of W.D.C., Inc., dated 08/09/1977, recorded in Deed Book "I", Volume 27, Page 895. SCHEDULE A REAL ESTATE TOTAL (Also enter on line 1, Recapitulation) $ 181,000.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc, Form REV-1502 EX (Rev. 1-97) ~7-"Settlement Statement U.S. Department of Housing and Urba~ Devek/pment ~ ,r B. Type of loan 1. D FHA 2. D FmHA 3. D Conv. Unins. 6. File Number 4. D VA 5. D Conv. Ins. OMB Approval No. 2502-0265 7. Loan Number I 8. Mortgage Insurance Case Number 133129452 C. Note: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are sllown. Items marked n(p.a.c.)" were paid outside closing; they are shown here for informational purposes and not included in the totals. ' D. Name and Address of Borrower E. Name and Address of Seller F. Name and Address of Lender DARREN E. VALE:NTINE ESTATE OF HYUNG JOO DAIR AMERICA'S WHOLESALE LENDER CHRISTINA L. VALENTINE MARLIN R. McCALEB, ESQUIRE 6234 HAPPY WAY 219 EAST MAIN STREET P.O. BOX 10266 MARYSVILLE CA 95901 MECHANICS BURG PA 17055 VAN NUYS CA 91410-0266 G. Property Locallon H. Settlement, Agent TAX PARCEL NO. 38-08-0571-016B MURREL R. WJ'L TERS III, ESQUIRE 76 N. OLD STONE HOUSE ROAD Place of Settlement I. SeUlemenl Date CARLISLE PA 17013 54 EAST MAIN STREET 5/5/2006 MECHANICSBlJRG IPA 17055 Disbursement Date Lo!; Block: 5/5/2006 J. Summary of Borrower's Transaction 100. Gross Amount Due From Borrower K. Summary of Seller's Transaction 400. Gross Amount Due To Seller 101. Contract sales price 181,000.00 401. Contract sales price I 181,000.00 102. Personal property I 402. Personal prope1rty 103. Settlement charges to borrower (line 1400) 6,158.40 403. 104. 404. 105. 405. Adjustments for items paid by seller in advance Adjustments for items paid by seller in advance 106. City/town taxes to 406. City/town taxes to 107. County taxes 5/5/2006 to 12/31/2006 361.55 407. County taxes 5/5/2006 to '12/31/2006 361.55 108. Assessments to 408. Assessments to 109. SCHOOL TAX 5/5/2006 to 6/30/2006 272.20 409. SCHOOL TAX 5/5/2006 to 6/30/2006 272.20 110. to 410. to 111. to 411. to 112. to I 412. to 113. to 413. to 114. to 414. to '115. to 415. i to 120. Gross Amount Due From Borrower 189,792.15 420. Gros~ Amount Due To Seller 181,633.75 200. Amounts Paid Bv Or In Behalf Of Borrower 500. Reductions in Amount Due To Seller 201. Deposit or earnest monev 5,000.00 501. Excess deposit (see instructions) 202. Principal amount of new loan(s) 162,900.00 502. Settie(nent charges to seller (line 1400) 14,490.00 203. Existino loan(s) taken subject to 503. Existing loan(s) taken subject to 204. 504. Payoff of first mortgage loan 205. 505. Payoff of second mortgage loan 206. 506. I 207. 507. 208. 508. 209. 509. Adjustments for items unpaid by seller Adjustments for items unpaid by seller 210. Citv/town taxes to 510. City/torm taxes to 211. County taxes to 511. County taxes to to , to 212. Assessments 512. Assessments 213. to 513. to 214. to 514. i to 215. to 515. , to 216. to 516. i to I 217. to 517. , to I 218. to 518. to I 219. to 519. to 220. Total Paid By/For Borrower 167,900.00 520. Total Reduction Amount Due Seller 14,490.00 300. Cash At Settlement FromlTo Borrower 600. Cash At Settlement To/From Seller 301. Gross Amount due from borrower (line 120) 189,792.15 601. Gross!amount due to seller (line 420) 181,633.75 302. Less amount paid by/for borrower (line 220) 167,900.00 602. Less reductions in am\. due seller (line 520) ( 14,490.00 , 303. Cash !Xl From D To Borrower 21,892.15 603. Cash \ [gJ To D From Seller 167,143.75 SUBSTITUTE FORM 1099 SELLE~ STATEMENT The information contained in Blocks E, G, H, and I and on line 401 (or, line 403 and 404) Is importan\ tax information and is being furnished to the Internal Revenue Service. If you are required to file a return. a negligence penalty or other sanction will be imposed on you If this Item is required to be reported and the IRS determines that it has not been reported. If this real estate Is your principal residence, file Form 2119, Sale or Exchange of Principal Residence, for any gain, with your income tax return; for other transactions, complete the applicable parts of Form 4797, Form 6232 and/or Schedule D, Form 1040). You are required to provide the Settlement Agent (named above) with your correct taxpayer identification number. If you do not provide the Settlement Agent with your correct taxpayer identification number, you may be subject to civil or criminal penalties Imposed by law. Under penalties of perjury, I certify that the number shown on this statement is my correct taxpayer Identification number. I (Seller's Sig~ature) ...,.nent Charges -- 700. Total Sales/Broker's Commission based on price $ 181,000.00 @ 7.00 Cl/O ::: 12,670.00 Paid From Paid From Division of Commission (line 700) as follows: I Borrower's Seller's 701. $ to Funds At Funds At 702. $ to Setllement Setllement 703. Commission paid at Setllement M.C. WALKER REAL TV I 12,670.00 704. 800. Items Payable In Connection With loan 801. loan Origination Fee 162,900.00 % 802. loan Discount 162,900.00 % 803. Appraisal Fee to COLESTOCK APPRAISALS ($225.00 P.O. C.) 804. Credit Report to 805. lender's Inspection Fee 806. Mortgage Insurance Application Fee to 807. Assumption Fee 808. TAX SERVICE FEE COUNTRYWIDE TAX SERVICE 90.00 809. COMMITMENT COUNTRYWIDE 550.00 810. PENNSYLVANIA BROKER FEE ACA MORTGAGE 1,112.25 811. PROCESSING FEE ACA MORTGAGE 350.00 812. FLOOD CHECK FEE LANDSAFIE FLOOD 26.00 813. YIELD SPREAD PREMIUM BY LENDER TO ACA MORTGAGE (P.O.C. $2,239.88) 900. Items RequIred By lender To Be Paid In Advance 901. Interest from 5/5/2006 to 5/31/2006 902. Mortgage Insurance Premium for 903. Hazard Insurance Premium for 904. Exclude last day in cales - line 901 @$ 29.01 / day months to years to years to j 763.271 905. 1000. Reserves Deposited With lender 1001. Hazard insurance 3 months@$ 45.83 per month 137.49 1002. Mortgage insurance 1 months@$ 71.95 per month 71.95 1003. City property taxes 4 months@$ 9.04 per month 36.16 . 1004. County property taxes 4 months@$ 31.04 per month 124.16 1005. Annuai assessments months@$ per month 1006. SCHOOL TAX 12 months@$ 147.85 per month 1,774.20 1007. months@$ per month 1008. Aggregate Accounting Adjustment , -297.83 1100. Title Charges 1101. Setllement or closing fee to 1102. Abstract or tille search to 1103. Title examination to 1 1104. Tille insurance binder to 1105. Document preparation to 1106. Notary fees to CASH 15.00 10.00 1107. Attomey's fees to MARLIN McCALEB, IESQ. P.q.C. (Includes above items numbers: ) 1108. Title insurance to MURRIER.. R. WAL TIERS III, ESQUIRE: 1,338.75 (Includes above items numbers: 1101-1104,1108 PENN ATTORNIEYS!TITLE INS. CO. ) 1109. lender's coverage $ 162,900.00 Endorsements 100, 300 & 8.1 1110. Owner's coverage $ 181,000.00 1111. 1112. - 1113. CLOSING PROTECTION LETTER 35.00 1200. Government Recording and Transfer Charges 1201. Recording fees: Deed $ 38.50 ; Mortgage $ 66.50 ; Releases $ 105.00 1202. City/county tax/stamps: Deed $ 1,810.00 ; Mortgage $ 1,810.00 1203. State tax/stamps: Deed $ 1,810.00 ; Mortgage $ 1,810.00 1204. 1205. RECORD POWER OF ATTORNEY 27.00 1300. Additional Settlement Charges 1301. Survey to 1302. Pest inspection to 1303. I I 1304. I I I 1305. ! 1306. FILSON WATER - ($702.50. $662.50 PAID BY SELLER) BAlLANCE i),UE BY BUYER 40.00 1307. ! 1308. RETURN MORTGAGE PACKAGE TO AMERICA'S WHOLESALE LENDER 30.00 1400. Total Settlement Charges (enter on lines 103, Section J and 502, Section K) 8,158.40 14,490.00 CERTIFICATION i II,ave carefully reviewed the HUD-1 Selllement Statement and to the best of my knowledge and belief, it is a tl ue and accurate statement of all receipts and disbursements on my account or by me In thiS transaction. I further certify that I have received,. a ~py~o ~"h' HVD1', "em 1 ,rn I _~!:~ Seller ~ rd Borrower ~ES~~~~;Y~~ ~J7~AIR / . ,. RRE . VA T '-" ~4f~4,~~-J!~ Seller ~ . ./ _ ~ orrower MARLlN'R. cCALEB IESQU!.RE 'l/ ' C.IRI INA L. \rALENTINE '0 'M h," 01 m,,roo '.'" III ~"",,,,""(,frnm'"' whloh , he"~ pre"", " , 'ru, 'rn ,~""rn ",",,", of.' f,,"" ~~w rti received and have been or Will be disbursed by;lie ersign. a l1u ~~VJrbetf thiS transaction. .:s'/ 15------ c9 --t ?ft, 'I! Settiement Agent I ,~ Date MURREL It. AI. RS III, IE 'QUIRE ( WARNING: It Is a crime to. knowingly make false statements to the United States on this or any other, similar form. Penalties upon conviction can include a fine and imprisonment. For details see: Title 18 U.S. Code Section 1001 and Section 1010. u.s. GOVERNMENT PRINTING OFFICE: 19890-944-245 REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Hyung Joo Bair SSD 521-60-0892 12/02/2005 21-06-0004 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 Cash and coins in Decedent's possession. VALUE AT DATE OF DEATH 4,890.22 2 PNC Bank, - Checking Acct. D5070100843, principal balance as of 0.0.0.: $8,152.85; interest accrued to 0.0.0.: $0.60. 8,153.45 3 PNC Bank, - Certificate of Deposit D31200263312, principal balance as of 0.0.0.: $8,818.60; interest accrued to D.O.D.: $121. 40. 8,940.00 4 PNC Bank, - Certificate of Deposit D31500262623, principal balance as of D.O.D.: $10,171.00; interest accrued to D.O.D.: 14.93. 10,185.93 5 PNC Bank, - Certificate of Deposit D31500262624, principal balance as of 0.0.0.: $22,586.87; interest accrued to D.O.D.: $36.51. 22,623.38 6 1987 Ford Escort automobile. 175.00 7 Allstate Life Insurance Co. , Annuity Contract DGA274090, - 43,476.40 balance as of 0.0.0. 8 Allstate Life Insurance Co. , Annuity Contract DGA274091, - 23,267.86 balance as of 0.0.0. 9 Allstate Life Insurance Co. , Annuity Contract DGA276974, - 21,118.37 balance as of D.O.D. 10 Hartford Life Insurance Co. , - Annuity Contract D7102588852, 5,815.55 balance as of 0.0.0. n Household contents, - furniture, furnishings, etc. 871. 00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 149,517.16 f"........."..iriht {r\ 1QqF; form software only CPSystems, Inc. Form REV-15GB EX (Rev 1-97) ~ PNCBr\N< January 24, 2006 Marlm R. ~rcCaJeb Frankerlberger Place 219 East Main Street PO Box 230 Mei.:hanicsburg, P A 17055 RE: Estat~ of H)'"ung Joo Bair, deceased SSN: 52HiO-0892 DaD: 12/2/2005 Dear lVI.\". McCabe: In [i~s?onse. to your ;request for Date of Death balances for the customer noted above, our records show the following: CertiIicates of Deposit t~ccount#3t200263312 Estabhshed 01/13/1997 HY1JNG JOO BAIR DOD balani~e: $8,818.60'" $J 21.40 accrued interest Ac()ount #31500262623 Established 01/13/1997 HYUNG JOO Bf.JR DOD balance: $'10,1il00 + $14.93 accrued interest ACI~ount #31500262624 Established 01 /J.1I2002 HYUNG JOO BAlR DOD balance: $22,586.87 + $36.51 accrued interest Checking A<:,{;ount Account #5070100843 Established 04/21/ 1986 H"{(JNG JOO BAlli. DOD balance: $8,152.85 + $,60 accrued interest Page 1 of2 .J 1..oJI 1 t..."-.' '-".:"-"-' 1.-'-........ The decedent maintained Investment Account (Ii\rv #\2783688). For furt;'cr information, YOll may contact t!1e Brokerage Department at 1-800-762-6111. Please l1CJte that this offlce only provides date of death balances for deposit accounts (lRAs, CDs, Checking and Savings accoUtlts). We do not process an~' financial trans:.\ction~ or prO'lljde statements. If you need assistance with any of these items, please call j.888-PNC-BA).lK (1-888.762.2265) or stop by your local PNC Bank branch office. Smcerely, C5JQiiflJJ.jJ.- (;JLlh.-- Rachelle Wells 1-800-762-1775 P7.PFSC-04-F 500 first Ave. Pirtsb'Jrgh '? A. 15219 Page 2 of2 Member FOrC TOTAL- D.02 Allstate Life Insur:mce Compa.ny 544 Lakeview Parhay Vemon Hills, Ii 6006t Telephone: (8771499-6418 Facsimiie: (866) 635-4523 ~Anstate. FINANCIAL J anu ary t g, 2006 Marlin R, ::vfcCaleb 219 E !dain Street !vlechanicsburg, P.-\. 17055 Re: Contract No: HyungJoo Bail' G:\274 09 0 Dear 1'1'11', McCaleb: \\' e have been requested to complete IRS FOlm 712 with regard to the above referenced contract. The purpose of Forni 712 is to provide an estate or dOllor with the value of a life insurance contnlet or its p~()ceed~ as of a certain date (usually the ovmer's date of death or date of transfer of the contract), This contract is Illl ammity contract, 'which is not reportable on IRS Form 712, The following information is provided for estate p1ll})oses only as of the date specified: Date of Death: Annuity Value" as ofDatr of Deat:h: Cost Basis: Named Beneficiary: 12/02/2005 $ 43,476.40 $ 0.00 Estate ofHyung Bair *Th~ actual amount paid may differ due to Market Value Adjustments and/or any applicable Surrender Charges , If you have any questions, please contact our Cllstomer Care Unit at 1-877-499-6418, Sincerely, lvlargaret Dow Sf. Clai...rrl RepresenL:'ltive _.J.Jhlale Lite Insurance COmp:1llY 5~4 l.akeview Parb\il)' Vernon Hills, 11 600M Telephone: i.~n7i 499-6418 fac~imiJe: (866) 635-4523 ~ Allstate. FINANCIAL Jannary U!, 2006 ~'1(nlin R. "fcCaleb 219 E 'Main Sheet r..lechanicsburg, P.".. 17055 Re: Hvu!lrt. .100 Bair COlltract ~o: (;/\274091 Dellr !vlr. McCaieb: \Ve IUlve bt~cn requested to complete m.s Form 712 \"ith regard to th(' above referenced contract. The puq!ose of F;0n11 7 J 2 is: to provide an estate or dOllor with ihe villue of a Ide insurance contract m its proceeds ,'IS of it se:iain date (~lsually tht; owner's date of death or date of transfer oUhe contraCl) This contract is an annuity contract, vihich is not repol1able on IRS Form 712. The folloy.,jI1g information is provlded for estate pllll!oses only as aftlle date specified: Date of Death: Ammity Value" as ofDllte of DCI'Jh: Cost Basis: 1\amed Beneficiary: 12/02/2005 ~ 23.26'7-86 S 23,26:5.98 Estate ofHyungBllil' t."fhe a~mai amCUIJ1. ;)f!.id IllftY differ due to Market Value Adju8tments MId/or any applkable Surrender Charge,,>, 11' ye.,] lwve any questions, p1eas{\ contact our Customer Care Unit at 1 -877-499-64] 8. Sincerely. IVlargm-et Dow Sr. ClalIn Represellt11tivc AHstilte Life Insurance Company 544 Lakeview Parkway Vemoll Hills;, It 60061 Telephone: (8771499-6418 F[jc~imile: (866) 6;5-4523 ~AlIstate. FINANCIAL Jannary 18, 2006 Marlin R. .\lcCaleb 2 i 9 E Main Stred l\'lechunjcsburg, PA 17055 Re: Contract No: HyungJoo Bail' G/v.76974 Dear Mr. .McCaleb: \\/e have been re.questcd to complete IRS FOITfl 712 with regard to the above referenced cant"ilCt. The purpose of FOIm 712 is to provide fill estate or donor with [he valU(~ of a life insurance contract or its proceeds as of a cer1ain date (usually the owner's date of death or date of transfer of the contract). '1111s contract is an mmuity contract, \-vhich is not repor1able on IRS Form 712. The following information is provided lar estate purposes only as of the date specified: Date of Death: AllIluity Valuc* fl.S of Date of Dealh: Cost Basis: ~al11ed Bcneficimy 12/02:'2005 5) 2lJ18.37 S 18,451.54 Estate ofH)llng Bair '"The actual amOlmI paid may differ due to Market Va1ut Adjustments and/or any applicabie Surrender Charges. If Y0U hnve any questions, please contact our Customer Care Unit at 1-877-499-6418. Si.ncerely. Margaret Do,>', Sr. Claim Representative Hartford Life March 10, 2006 Any. Marlin R. McCaleb Law Offices of Marlin R. :\kCaleb Mechanicsburg, PA 17055 Fax: 717-691-7772 Dear Atty. McCaleb: Re: Hartford Annuity Contract # 7102588852 Decedent: Hyung J. Bair Thank you fO! your correspondence regarding the abo\'e annuity contract. The death benefit payable uncer this contract is not considered "life insi.lrance'?.re.portable on IRS Form 712, (life insurance statement). Please find the below informa'tionIn respollse: to your request. Sincerely. 7102588852 Hyung J. Bair 521-60-0892 Hyung J. Bair December 2, 2005 $5,815.55 Contract J\lumber: Ow ner: O,vner's 5.5.\/#: Deceased: Date of Death: Date afDeath Value: If you have any questions or professional, or one of our Thursday from 8 a.m. to 7 Time. We will be happy to your finandalnceds. Rachel B. Pasternack Investment Product Services Contract rvlanagement Hartford Life Insurance Company REV-1511 EX +(1-97) COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Hyung Joo Bair Debts of decedent must be reported on Schedule I. ITEM NUMBER A. B. SS1ft 521- 60 - 0892 FILE NUMBER 21-06-0004 12/02/2005 DESCRIPTION AMOUNT 1 FUNERAL EXPENSES: Richardson Funeral Horne, - funeral expense. 8,177 .00 1. ADMINISTRATIVE COSTS: 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. 3. Attorney's Fees Law Offices -Marlin R. McCaleb 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 13,665.51 4. Register of Wills 388.00 Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Other Administrative Costs Brett Lechthaler, Appraiser, - appraisal of real estate. 275.00 2 Chuck Bricker, Auctioneer, - commission on public sale of furniture and car. 306.00 3 Community Banks Insurance Services, - premium for homeowner's insurance. 404.43 4 Community Banks Insurance Services, - homeowner's insurance premium 281.00 5 Cumberland Law Journal, - advertising Letters. 75.00 Total of Continuation Schedule(s) 18,469.92 TOTAL (Also enter on line 9, Recapitulation) $ 42,041.86 (If more space is needed, insert additional sheets of the same size,) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev.. 1-97) Estate of: Hyung Joo Bair Soc Sec #: 521-60-0892 Date of Death: 12/02/2005 Item # Continuation of Schedule H-B7 (Other Administrative Costs) Description Amount 6 Dan White Plumbing, - winterizing house in preparation for sale. 74.00 7 Dan White Plumbing, - restoring water service to house in preparation for sale. 120.00 8 Debra Basehore Wiest, Tax Collector, - 2006 County and Township real estate taxes. 549.86 9 Dillsburg Excavating & Septic, - locate and inspect septic system in preparation for sale. 248.00 10 Filson Water, LLC, - install water filter in preparation for sale of house. 662.50 11 Glass Lock & Key, - installation of deadbolt locks to protect house, in preparation for sale. 154.00 12 Glass Lock & Key, - repair lock on car door in preparation for sale. 35.00 13 Karl Stine, - refuse removal from house in preparation for sale. 150.00 14 M. C. Walker Realty, - Realtor's commission on sale of real estate. 12,670.00 15 Murrel R. Walters, III, Esquire, - fee for notarizing documents for sale of real estate. 10.00 16 PA Auto License Brokers, - replace lost title for car with duplicate title in preparation for sale. 34.50 17 Penn Waste, Inc. - refuse removal in preparation for sale. 39.18 18 PP&L, - electric service to heat house in preparation for sale. 217.38 19 PP&L, - electric service to heat house in preparation for sale. 219.93 20 PP&L, - electric service to heat house in preparation for sale. 256.00 21 Recorder of Deeds, - Realty Transfer Tax on sale of real estate. 1,810.00 22 Register of Wills, - filing Inventory and Appraisement. 30.00 Estate of: Hyung Joo Bair Soc Sec #: 521-60-0892 Date of Death: 12/02/2005 Item if Continuation of Schedule H-B7 (Other Administrative Costs) Description Amount 23 Register of Wills, - Reserve for filing Account, Releases, etc. Register of Wills, - Short Certificates. Register of Wills, - Short Certificate. Register of Wills, - Short Certificates. 8.00 500.00 24 8.00 25 4.00 26 27 Russell Klinger, - cleaning car in preparation for sale. 48.00 28 Sandra Kitle, - cleaning house in preparation for sale. 60.00 29 Silver Spring Ambulance & Rescue Assoc., - medical expense, ambulance and life-support services. 390.00 30 State Farm Insurance Co., - auto insurance premium. 80.94 31 The Patriot-News, - advertising Letters. 90.63 18,469.92 REV-1512 EX + (1-97) COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Hyung Joo Bair SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS SSil 521-60-0892 12/02/2005 FILE NUMBER 21-06-0004 Include unreimbursed medical expenses. ITEM NUMBER 1 DESCRIPTION PP&L, - account payable, utility service (electric). AMOUNT 136.23 TOTAL (Also enter on line 10, Recapitulation) $ 136 . 23 (If more space is needed, insert additional sheets of the same SIZEl) Copvriqht (c) 1996 form software only CPSystems, Inc. Form REY-1512 EX (Rev. 1-97) REV-1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Hyung Joo Bair SS# 521-60-0892 SCHEDULE J BENEFICIAR IES 12/02/2005 NUMBER I. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] RELATIONSHIP TO DECEDENT Do Not List Trustee(s) FILE NUMBER 21-06-0004 AMOUNT OR SHARE OF ESTATE ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET II. NON- TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Commonwealth of Pennsylvania - statutory heir pursuant to 20 Pa.C.S. 2103(6) (Decedent died intestate and she was not survived by a spouse, or issue, or parents or their issue, or grandparents or their issue) TOTAL OF PART 11- 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) CoovriQht (c) 2000 form software only The Lackner Group, Inc. 288,339.07 288,339.07 Form REV-1513 EX (Rev. 9-00)