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HomeMy WebLinkAbout11-17-06 .-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 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY County Code Year File Number ~\ 6(j) D \5 Date of Birth 1- '5 J.. t/ t./ {g 9 0 19:J.DO I / I 9 ~ 5" Decedent's Last Name Suffix Decedent's First Name MI C~"K' CLAi/(E s: (If Applicable) Enter Surviving Spouse's Information Below Last Name Suffix Spouse's First Name MI Spouse's Social Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW _ 1. Original Return c::> 2. Supplemental Return c::> 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required c::> 4. Limited Estate c::> 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) <:::) c::> 6. Decedent Died Testate c::> (Attach Copy of Will) c::> 9. Litigation Proceeds Received c::> 8. Total Number of Safe Deposit Boxes c::> 11. Election to tax under Sec. 9113(A) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number If 0 13 " Firm Name (If Applicable) o e Ii G ~ "1 I ..q.- rl~ 3/31 City or Post Office State ZIP Code REGISTER OF WILLS US~NLY (") ".=::, ~Q CT'\ ~'~i3 ~ 23 ,1 ::r:: () ""::: f~'] ~; r-; ~.;,> ",,",.:: :rJ i~(()A .../ r'y C., c; b-i, p~ :FE-t=ILED (...> -.J -0 First line of address ~ .;{ 1- e/f~ l-C R. 0 ,.4 0 Second line of address -- ...,...c'_ ::.. N W Ni(3W P,A I 4 I 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. DATE II - I - 0 , ADDRESS E FOR FILING RETURN I t'/~ e..l--leJ.sle Ifc/o) ^,.lj,AJ;,Ilfi~} ,/.1 /1';~'11 ) SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ' , DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056041046 15056041046 ---.J C{ " ~ 15056042047 REV-1500 EX Decedent's Name: CLA'fi~ S. CftL/{ /f'lS RECAPITULATION 1. Real estate (Schedule A). ....................................... . 2. Stocks and Bonds (Schedule B) . . . . . . . . . 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . .. 3. 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . 6. Jointly Owned Property (Schedule F) <=) Separate Billing Requested . . . . . 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) <=) Separate Billing Requested. . . . . . 1. 2. 4. 5. 6. 7. Decedent's Social Security Number )'71.A'-/ t/hCft :;1.0 ? C) 9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . I 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . 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) . . . . 9 10. . . . . 14. / ^ 8 .:;- Z (; 2... I Sri 1-&~ g 2 TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(12) X .0_ 16. Amount of Line 14 taxabl~ at lineal rate X.O --#. 5' '[ 0 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 .... 15. 16 17. 18. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 15056042047 19. o <=) 15056042047 ~ Kt:V-l :JUU t:" ~age j File Number Decedent's Complete Address: DECEDENT'S NAME C~A-/R8 J.. 'I.?- 3, CA-l,.}(,' NS C fi/I u '5' '-'C Rei . STREET ADDRESS CITY N G.w 1/i'II~ STATE 1'/1 ZIP /1 d t/ I Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payment;; A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 1'1 1/ 0 ro. - Total Credits ( A + B + C ) (2) 'f/ c?-tJ, ?!- 3. InteresUPenalty if applicable D. Interest E. Penalty Total Interest/Penalty ( 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 No a. retain the use or income of the property transferred;...................................................................................... D D b. retain the right to designate who shall use the property transferred or its income; ............................................ D D c. retain a reversionary interest; or.......................................................................................................................... D D d. receive the promise for life of either payments, benefits or care? ...................................................................... D D 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. D D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. D D 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ ~ D 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 value of transfers to or for the use of the surviving spouse 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 or for the use of the surviving spouse is zero (0) percent [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 zero (0) percent [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 four and one-half (4.5) percent, except as noted in 72 P.S. ~9116(1.2) [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 twelve (12) percent [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. REV-1502 EX+ (6-98) ~ * COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER 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 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) REV-1503 EX+ (6-98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH TOTAL (Also enter on line 2. Recapitulation) $ (If more space is needed. insert additional sheets of the same size) REV-1504 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 (including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM NUMBER NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH TOTAL (Also enter on line 3, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1505EX + (1-97) SCHEDULE C-1 CLOSELY-HELD CORPORATE STOCK INFORMATION REPORT COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER 1. Name of Corporation Address City 2. Federal Employer I.D. Number 3. Type of Business Zip Code State of Incorporation Date of Incorporation Total Number of Shareholders Business Reporting Year State ProducUService 4. TYPE TOTAL NUMBER OF NUMBER OF SHARES VALUE OF THE STOCK Voting / Non-Voting SHARES OUTSTANDING PAR VALUE OWNED BY THE DECEDENT DECEDENT'S STOCK Common $ Preferred $ Provide all rights and restrictions pertaining to each class of stock. 5. Was the decedent employed by the Corporation? 0 Yes o No If yes, Position Annual Salary $ 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? 0 Yes 0 No If yes, Cash Surrender Value $ Net proceeds payable $ Owner of the policy 8. Did the decedent sell or transfer stock of this company within one year prior to death or within two years if 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 Attach a separate sheet for additional transfers and/or sales. Consideration $ Date 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 o 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. A. Detailed calculations used in the valuation of the decedent's stock. B. Complete copies of financial statements or Federal Corporate Income Tax returns (Form 1120) for the year of death and 4 preceding years. C. If the corporation owned real estate, submit a list showing the complete address/es and estimated fair market value/s. If real estate appraisals have been 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 EX+ (9-00) SCHEDULE C-2 PARTNERSHIP INFORMATION REPORT COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER 1. Name of Partnership Address Date Business Commenced Business Reporting Year State Zip Code City 2. Federal Employer 1.0. Number 3. Type of Business Product/Service 4. Decedent was a 0 General 0 Limited partner. If decedent was a limited partner, provide initial investment $ 5. flARTNEANAME PERCENT PERCENT BALANCE OF OF INCOME OF OWNERSHIP CAPITAL ACCOUNT 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 decedent? ..... 0 Yes 0 No If yes, Cash Surrender Value $ Net proceeds payable $ Owner of the policy 9. Did the decedent sell or transfer an interest in this partnership within one year prior to death 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 transferred/sold Consideration $ 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 Yes 0 No If yes, provide a copy of the agreement. Date 11. Was the decedent's partnership interest sold? ....................................... 0 Yes 0 No 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. THE FOLLOWING INFORMATION MUST BE SUBMITTED WITH THIS SCHEDULE A. 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-1507 EX+ (1-97) \': ~.: 'J~"'& . ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF FILE NUMBER All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. TOTAL (Also enter on line 4, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (1-97) ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY etA- I;' 6 .J'. CA- L/{ ( ,\IS FILE NUMBER COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT 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. J..- DESCRIPTION U.<j'. - 1,4 x. l(a 4/1.1\1 (II/-^ ~"Ai) VALUE AT DATE OF DEATH i.//s-. ~ 0 100. ;{ {;I C /, v. cl< I~ /icei. in I d ,,(/t- l f d If. fa. 0 t c&. ~ fA (:;. ~I f..; () (, ) )) ;led. /y. f r It J..8$J}J8t.f 13 A-Ii!;t... f4.,rh;/t...J.4. I TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) .fj6', ~ REV-1509 EX. (1-97) SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF 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 RELATIONSHIP TO DECEDENT A. B. c. JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY '10 OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. Attach DATE OF DEATH DECO'S V AWE OF NUMBER TENANT JOINT deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1 A. TOTAL (Also enter on line 6, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV~ 1510 EX + (1-97) SCHEDULE G INTER.VIVOS TRANSFERS & MISC. NON.PROBA TE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF , et.A-hie ,1', CAA r<,'N5 -- FILE NUMBER This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER 1. DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST EXCLUSION TAXABLE VALUE (-ro 0) F-,'dv. /,:ry In d/v ,-duo1. ACe-+' (j -ICj-Orc) (1'00) C-\'deJ'{l Ii 0 ~ I '" OCto( f,r< -drlO hILI. f'v(a.-fadtS CA-W<'Jl.J-ddu J". gee+! C4/,Kt,;vi tI -5c n" lGULlt. -'-Nt _ ~;';(;:1~t;. ('loo) VAN KAMpf'" .Ir\lvrsT/I16N IS &0 ?S-B~I I 8tf!1fc B"7a 870 a ' .:II 60 ,5"8. - / (i-14 -D') !:i ~o 1.13 / frD ulD S-o "it; J'I :<'D~ ?:j,3- 8ofJl/\l ocl<~-dJIl5Arli... . ,'" - (] lVt~;j L-1-/ k'lf5-dJtt (i-I q -0(".) .t.~ IJ I r.3 fJoCZ" ,?o '7c 1.3 ~) i~ f. - (T~i) ) DR f-y ~LAS l~D8/(\.I ocllv -dd7ftit 02- oj. tJ() *7" :l/ bb!i .- :).,1) ~(.s:- ~ Ne....CJ2.dzS ('dIU.:x ~JcJ. bD?c (To.o) EATON V4NCE (:;.. -Iq -(6) 110elN CCK4r--Ja" 99 !:;:jo <i7~ ~ Cf1S1f. ~'Vlen.zdA5 . I ~Ol 9-1S".- 5DQc " ' CGJ'K,~ -cM/A. -----,-_.__.~-.,... trOD) 13 E,LL- .sO~:'H "'-Ift-Ob) 3 1..118 ~ L_._..__u_....,.._..... (\Il~Jis C~~/~ - ..3 <{ I 8 ~.!? Iou '10 , . I . (-1oD) Vu ;z.oc-J ~ '^~+.r (f-,Q-06j lo{> ct., :/-, q ~ I. ,':J-;l.. (vk~k.s G-u.~ - ~ 9;;11, fiJ... clc1v5nfi\, {rOO) AliI .s.NC. (; -'Iq-Db ) I l~t>i3l1\1 [)'l Ockrz;- - c~ if (OOCle & . ~ 89 Io/"a~- ) II . _ TOTAL (Also enter on line 7, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) (Ea _ ~1 v -,) '1tJc,. - REV-1511 EX+ (12-99) " ~:~;t "'4~.$>> COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF ttk'R~ S', FILE NUMBER eAi"k, 'Ns Debts of decedent must be reported on Schedule l. ITEM NUMBER A. FUNERAL EXPENSES: 1. DESCRIPTION CRt;tfA---;'o'" I VI/N1 CO~Or.'f.IJ./ DM-fI, &nf1;;'''1tJ".; NEvJ:;fJPrPefl) CEAtfT"/1A.Y Fe~ MI5.MiJ,Q1.4-L ~Ai',t, ,DM{3~IDIVe ; B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State _ Zip Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State _ Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. 7. ("1- - 22 -0' ) (.E- Tax Return Preparer's Fees (a 6c5' )T,4..~ Rt 11)/'11 PILL 1.<.)/ OF"" SW, us; C t: P -....--.T---.-.. ,MOM.S. . /'t\ fftl eM ltlL ~. Ell v 1(.:J2 ) Q_~ '/- Db) w/cJtt//1..CIj) P~S-&r F~ )I1(111Uf'lit.. f..v(1CIf ri","'/K~ J / I-LQ~. P/rl/J""': PI!. iJt?f or::- REVE,V UP V1-XES /"IO,M. ~. J.l-YNO~ ~/.} (TeI16: lv/Kill 6-'+$) frJ ,';] FDI:ut.4-f1~>7 iWUJ TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) AMOUNT ~ ,~ (;0. CO I f.r t'V t" 4. IS lL/t.trO /.t-/'-I. Cf4 <25"':/8 ~J8t.jS. ,):} REV-1512 EX+ (12-03) SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. 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) SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Check Box 4 on REV-1500 Cover Sheet ESTATE OF FILE NUMBER This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS 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 - 031/2% 06% 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 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 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% 06% 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) PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: OCKER ROBIN W 227 CARLISLE ROAD NEWVILLE, PA 17241 .__u___ fold ESTATE INFORMATION: SSN: 278-24-4698 FILE NUMBER: 2106-1015 DECEDENT NAME: CALKINS CLAIRE S DATE OF PAYMENT: 11/15/2006 POSTMARK DATE: 11/14/2006 COUNTY: CUMBERLAND DA TE OF DEATH: 02/19/2006 Kt:V-1 IbL t:JI.\ I I-'='b} NO. CD 007446 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $4,270.71 I I I I I I I I TOTAL AMOUNT PAID: $4,270.71 REMARKS: OCKER ROBIN W CHECK# 1004 SEAL INITIALS: AJW RECEIVED BY: RF(:;lc;TFR OF WII I S GLENDA FARNER STRASBAUGH REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 KI:V-IIt:>L 1:^(.ll-~t:>J PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ~ECEIVED FROM: OCKER ROBIN W 227 CARLISLE ROAD NEWVILLE, PA 17241 _n_____ fold ESTATE INFORMATION: SSN: 278-24-4698 FILE NUMBER: 2106-1015 DECEDENT NAME: CALKINS CLAIRE S DA TE OF PAYMENT: 11/15/2006 POSTMARK DATE: 11/14/2006 COUNTY: CUMBERLAND DA TE OF DEATH: 02/19/2006 NO. CD 007445 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $2,800.00 I I I I I I I I TOTAL AMOUNT PAID: $2,800.00 REMARKS: OCKER DANIEL R CHECK# 3861 SEAL INITIALS: AJW RECEIVED BY: RFGISTFR OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS