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HomeMy WebLinkAbout97-0261 Marjorie A. Wevodau First Deputy One Courthouse Square Carlisle, Pa. 17013 Glenda Farner Strasbaugh Register of Wills & Clerk of the Orphans' Court (717) 240-6345 FAX (717) 240-7797 Kirk S. Sohonage, Esquire Solicitor OFFICES OF 3L\.egister of Wills anb (!lerk of tue <!&rpuans' (!ourt <!Countp of <!Cumberlanh 10/2/2006 DONNA L BLAIR IN RE: DITRO SHANNON L 1997-00261 Dear Sir/Madam It has come to my attention as solicitor for the Office of the Register of Wills and Clerk of the Orphans' Court in and for Cumberland County, Pennsylvania, that the above estate has failed to file a report of the status of administration as required by Pennsylvania Orphans' Court Rule 6.12. Subsection (f) of Rule 6.12 requires that the Register of Wills notify the Court in the event the personal representative or counsel fails to file this notice after (10) days written notice thereof. You have already received written notice of this delinquency by the Register. Kindly accept this letter as written notification that unless the required 6.12 Status Report is filed with the Register of Wills Office within ten (10) days of your receipt of this correspondence, I will be compelled to file a Motion for Sanctions for Failure to Comply with Orphans' Court Rule 6.12. Ifrequired to do so, I will request that the Court grant counsel fees and court costs to be assessed against the offending party. Sincerely, ~ ( Ai .M / '7"' , , Lt-.1 /J ~LL~.j~ Kirk S. Sohonage /1 Solicitor CC: !- .... ~. ..{ ,..:)-, f .- ._--~.. ~ o ~ .'lSl = Il:S .c--a; tsI"", ~~~~~ ~~.a g.<<;o ~= ~(/)~ .":~~~ '"'t:t;9~< . e\;)Q~~. Il:S Ii:) ~ 0 <1) 1'''llino, ""'" == .... 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" ~ r- .... >~ ~ ,~._. 1505610101 REV-1500 °` t°1.1°' ~ PA Department of Revenue lDerm~valfia Bureau of Individual Taxes '~""'~~`"`"~`"°` PO BOx s8o6os INHERITANCE TAX RETURN Harrisburg, PA i~8-o60~ RESIDENT DECEDENT THIS RETURN MUST BE FILED IN DUPLICATE WITH THE ~~ REGISTER OF WILLS OFFICIAL USE ONLY County Code Year File Number Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY s' g ~~ 1~~ ~a~ q ~ Decedents Last Name Suffix Decedent's First Name MI i ~~~ ~~ (If Applicable) Eller SurvivlrrM Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Sortial Security Number ENTER DECEDENT INFORMATION BELOW FILL INAPPROPRIATE OVALS BELOW O 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13-82) p 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) O 6. Decedent Died Testate O~ 7. Decedent Maintained a Living Trust $. Total Number of Safe Deposit Boxes (Attach Copy of Will) • (Attach Copy of Trust) Ip 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORR ESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telepfione Number - o a ~ rrT~T~-r~ n RETER OF WILI~JSE ONLY ;T;1 . ~,~ ~s r^1"1 ~; ~ ;r•~ ' `~ ~ _ ~'= ~~ ~ ~ ~~ :. DATE FILES i`"` First line of address ~ DL ~~ Second line of address City or Post Office State ZIP Code Correspondent's e-maH address: Under penal~es of perjury, I dedare that I have examined this return, induding accompanying schedules and statements, and to the best of my knowledge and belief, it is true, coned and complete. Dedaretion of preparer other than the personal representative is based on aB information of which preparer has any knowledge. SIGNATURE ~~~~1 ~ r~.DG~ .Po,~cL , /rP,LUtfi~ ll~ ~,IJA- ~7~~-( ~ SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610101 1505610101 REV 1500 EX Decedent's Name: RECAPITULATION 1. Real Estate (Schedule A) ................................ ........... 1. ~l 2. Stocks and Bonds(Sc~Iedule B) ..................................... .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 4. Mortgages and Notes Receivable (Schedule D) ......................... .. 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)..... .. 5. 6. Jointly Owned Property (Schedule F) Q Separate Billing Requested ..... .. 6. 7. Inter-Vnros Transfers 8~ Miscellaneous Nor--Probate Property (Schedule G) p Separate Billing Requested...... .. 7. 8. Total GrossAssts- (total. Lines 1 through 7) ........................... .. 8. 9. Funeral Expenses and Administrative Costs (Schedule H) ................. .. 9. 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) ............ .. 10. 11. Total Deductlons (total Lines 9 and 10) ..........................:.... .. 11. 12. Net Valor of Estate (Line 8 minus Line 11) ..................... , ...... .. 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 13. 14. Net Valor Subject to Tax (Line 12 minus Line 13) ...................... .. 14. IAA GALGYLAI KJPI ~ 3'iCt IN,1 KUG I IVNJ FCNZ APPLICABLE RATES 15. Amount of Line 14 taxsble at the spousal tax rate, or t f d 91 S rans ers un er ec. 16 (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 _ 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE ......................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT . 1505610105 Q ~ r Decedent's Social Security Number O Side 2 1505610105 150561.0105 -- - - --- r REr-1500 EXfPage 3 Flle Number Decedent's Complete Address: DE DENTS NAME STREET ADDRESS CITY STATE ZIP Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. CreditslPayments A. Prior Payments B. Discount 3. (1) Total Credits (A + B) (2) (3) 4. ff Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. FM M av~ on Page 2, Line 20 to request a refund. (4) 5. ff Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 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 a income of the property transferred :.......................................................................................... ^ ^ b. retain the right to desgnate 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. H death occurred after Dec. 12,1982, did decedent transfer property within one year of death wiUwut 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 caltains a benefxtiary designation? ........................................................................................................................ ^ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE R AS PART OF THE RETURN. For dates of death on or after Juty 1,1994, and before Jan. 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent (72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the .surviving spouse is 0 percent 172 P.S. §9116 (a) (1.1) (ii)J. 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 'rf the surviving spouse is the arty benefiaary. Fa dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 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 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 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 a for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)). Asibling is defined, under Section 9102, as an individual who has at feast one parent in common with the decedent, whether by blood or adoption. REV-102 EX+ (6-98) k __ SCI~IEpVLE A ~ COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ~~~ ~~~~,~ apaco ~~ nemu~u, mser[ aaamonal S~88tS oI the S8m@ Slze) ~ REV-103 EX+ (8-98) Z- COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RF~SIDENT DECEDENT ESTATE 0 ~// I ~©`, ~ \ ~ ~~ FILE NUMBER ~J" ~`! ~`! y r i y~Lo l All property )ointty-own®d with right of survivorship must be discl~ed on Schedule F. ITEM JMBER DESCRIPTION VALUE AT DATE OF DEATH 1. ~~~° SCMEptILE B STOCKS ~ BONDS TOTAL (Also enter on line 2 Recapitulation) I $ (If more space ~a needed, insert additiorrel sheets of the same sael REV-1504 EX+ (1-97) ~ { t G"JMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT S+CNEpt~LE C CLOSELY HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP w~n~c yr `~~ Y,v ID~ ~ FILE NUMBER Jv N i~R` `' Co I 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 DESCRIPTION VALUE AT DATE OF DEATH 1. TOTAL (Also enter on line 3, Recapitulation) I ~ ', (If more space is needed, insert additional sheets of the same size) ,~ REV-t~5 EX+ (8-98) SCNEpVLE C-1 COMMONWEALTH OF PENNSYLVANIA CLOSELY HELD CORPORATE INHERITANCE TAX RETURN STOCK INFORMATION REPORT RESIDENT DECEDENT ESTATE OF ~l /yo ~ Z 1. Name of Corporation Address City 2. Federal Employer I.D. Number 3. Type of Business 4. State on Incorporation Date of Incorporation State Zip Code Total Number of Shareholders Business Reporting Year ProducUService g TYPE ~~B tOTAL fli~ffll~t OF SNrNlEt3 0!1'FlTA~~iG PAR YA1,UE OF IitiA,d~ OW11~ 9"f ~11T B~ TF#E S7'bCK Common Preferred Provide all rights and restrictions pretaining to each class of stock. 5. Was the decedent employed by the Corporation? ................................. ^ Yes ^ No If yes, Position Annual Salary $ Time Devoted to Busines~ 6. Was the Corporation indebted to the decedent? ................................... ^ Yes ^ No ~~~ If yes, provide amount of indebtedness $ 7. Was there life insurance payable to the corporation upon the death of the decedent? ..... ^ Yes ^ No If yes, Cash Surrender Value $ Net proceeds payable $ Owner of the policy 8. Did the decedent sell or transfer an stock in this company. within one year prior to death or within two years if the date of death was prior to 12-31-82? ^ Yes ^ No If yes, ^ Transfer ^ Sale Number of Shares Transferee or Purchaser Consideration $ Date 'i Attach a separate sheet for additional transfers and/or sales. i 9. Was there a written shareholder's agreement in effect at the time of the decedent's death? ....^ Yes ^ No If yes, provide a copy of the agreement. 10. Was the decedent's stock sold? ..................................................... ^ Yes ^ No If yes, provide a copy of the agreement of sale, etc. 11. Was the corporation dissolved or liquidated after the decedent's death? .................... ^ Yes ^ 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? ............. ^ Yes ^ 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 addresses and estimated fair market values. 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 benefds 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. ~~~~ FILE NUMBER ~C~ l (If more space is needed, insert additional sheets of the same size) I REV-1506 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT a~ ESTATE OF 1. Name of Partnership Address __ scNEOU~E c-z PARTNERSHIP INFORMATION REPORT L FILE NUMBER City 2. Federal Employer I.D. Number 3. Type of Business Product/Service Date Business Commeno~d Business Reporting Year II State Zip Code ''~ 4. Decedent was a ^ General ^ Limited partner. If decedent was a limited partner, provide initial investment $ 5. A. B. C. D. 6. Value of the decedent's interest $ 7. Was the Partnership indebted to the decedent? ................................. ^ Yes ^ No If yes, provide amount of indebtedness $ 8. Was there life insurance payable to the partnership upon the death of the decedent? ..... ^ Yes ^ 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 yeas prior to 12-31-82? ^ Yes ^ No If yes, ^ Transfer ^ Sale Percentage transferred/sold Transferee or Purchaser Consideration $ Date 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? ...... ^ Yes ^ No If yes, provide a copy of the agreement. 11. Was the decedent's partnership interest sold? ....................................... ^ Yes ^ No If yes, provide a copy of the agreement of sale, etc. 12. Was the partnership dissolved or liquidated after the decedent's death? ................... ^ Yes ^ 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? .................................... ^ Yes ^ No If yes, explain if the date of death was 14. Did the partnership have an interest in other corporations or partnerships? .............. ^ Yes ^ No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. A. Detailed cak:ulations used in the valuation of the decedent's partnership interest. B. Complete copies of finarK;ial statements or Federal Partnership Income Tax returns (Form 1065) for the year of death land 4 preceding years. C. If the partnership owned real estate, submit a list showing the complete addresses and estimated fair market value/s.' If heal estate appraisals have been secured, attach copies. D. Any other information relating to the valuation of the deoedenYs partnership interest. I, ~ REV-1>j07 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEDVLE D MORTGAGES & NOTES RECEIVABLE ESTATE OF ~ ~ ~ 0 ~ ~ ~ ~ ~ ~ FILE NUMBER ^~ f C>!CJ ! All property jointly-owned with right of survivorship must be disclosed on Schedule F t TFV-1508IX • (19~ COMMONWEALTH OF PENNSYLVANUI INHERITANCE TAX RETURN 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 wkh the right of survivo ip must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. i ~~ 1D-a • ~ C~ o~ ~~~ TOTAL (Also enter on line 5, Recapitulation) I S /~~ (If more space is needed, insert additional sheets of the same size) ~vasre a. ti~1 COMMONWEALTH OF PENNSYLVANW INHERITANCE TAX RETURN SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE 0~ ~~ O ~ ~ ~ FILE NUMBER M an asset was made joint within one year of the der»deM': date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. I B. III C. 'I ~I I JOINTLY-0WNED PROPERTY; ~' LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Include name of finanaal institution and bank aa;ount number a similar identifying number. Attach DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT deed fa lantiY-~d reg ~~, VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. TOTAL (Also enter on line 6, Recapitulation) I Z (If more space is needed, insert additional sheets of the same size) REV-~s+oEx.~~an - t 1 SCHEDULE G CoMluiONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS ~ INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF ~ ~ ~ ~~ ~ ~ ~ /~ 1 FILE NUMBER This schedule must be completed and filed ff the answer 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, THEIRRHATIONSHIPTODECEDENTANDTHE DATE OFTR/WSFER. DATE OF DEATH DECD'S 'iEX NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE . VALUE F ASSET INTEREST I IF, 1. TAXABLE VALUE TOTAL (Also enter on line 7, Recapitulation) (If more space is needed, insert additional sheets of the same size) 1 O www.Si.nce1853.com 630 S. Hanover St., Carlisle, PA 17013 Phone: (717} 243-2421 William M. Ewing, FD, (1926 --- 2009) Steven A. Ewing, FD, Supervisor Jessie M. Ewing, FD, (1892 -~ 1988j Seymour A. Ewing, D, (1926 ~ 2009) Hastings A. Ewing, FD, (1866 -~- 1924) William J. Ewingn D, (1898 ~.. 1934} Alexander B. Ewing, ED, (1831 -~ 1903) Record Of Funeral Shannon Lee Ditro Date of Death: June 21, 1996 Services: Services of Director and Staff '' .............................................. Solid Oak Casket $ 2,285.00 ............................................ ...................... $2 5 00 00 Cremation Urn , . ................... ................................................... 2 Flower Cars $1195.00 ................................... .................................... Clergy/Priest $ 300.00 ......................................................................... Cremation and transportation $100.00 ................................................ 15 Death Certificates $450.00 ............................................................. $ 30.00 Total ..................................................................................... $6860.00 PAID IN FULL 7-18-1996 ~ REV-15J2EX+(12-03) scN~ou~E ~ COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT INHERITANCE TAX RETURN MORTGAGE LIABILITIES & DENS RESIDENT DECEDENT ~„ „~...~ ~ro..o ~~ ~,~.o~, u.acn a~~nivnm siwow ~i uro sumo sicr~ REV-113 EX+ (9-00) 1 . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCNEpULE J BENEFICIARIES ESTATE OF ` NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 FILE NUMBER //~ (.~Q RELATIONSHIP TO DECEDENT AMOUNT 0 SHARE Do Not List Trustee(s) OF ESTATE ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON R V-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 L TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET I $ (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 ESTATE OF Iv~ SCFIEpuLE K LIFE ESTATE, ANNUITY & TERM CERTAIN heck Box 4 on REV-1500 Cover Sheet t -f'R~ FILE NUMBER This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dat~s of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Speci Ity Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death frdm 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 ti~x return. ^ Will ^ Intervivos Deed of Trust ^ t~her t4A~(S) OP 1.1PE 'fEf4AMT(S) DATE bF BIPIT1f pA DEA71~1 LIfE ESTATE fS PArAeLE ^ Life orj ^ Term of Years ^ Life or', ^ Term of Years ^ Life or ^ Term of Years ^ Life ors ^ Term of Years ^ Life orl ^ Term of Years 1. Value of fund from which life estate is payable ..........................................$ 2. Actuarial factor per appropriate table ................................................. Interest table rate - ^ 3 1/2% ^ 6% ^ 10% ^ Variable Rate 3. Value of life estate (Line 1 multiplied by Line 2) ......................................$ ~,-~ ~CF t~ +T~IsI DATE OF MI#H {#F I]~ATM A1~MIllfrY ~ P~lYAB1.E ^ Life or I~, ^ Term of Years ^ Life or I ^ Term of Years ^ Life or ^ Term of Years ^ Life or ~, ^ Term of Years 1. Value of fund from which annuity is payable ............................................$ i 2. Check appropriate block below and enter corresponding (number) .......................... Frequency of payout - ^ Weekly (52) ^ Bi-weekly (26) ^ Monthly (12) ^ Quarterly (4) ^Serni-annually (2) ^ Annually (1) ^ 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 - ^ 3 1/2% ^ 6% ^ 10% ^ Variable Rate 6. Adjustment Factor (see instructions) ................................................. . 7. Value of annuity - If using 31/2%, 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 asset 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 1 and 15 through 18 (If more space is needed, insert additional sheets of the same size) t ~ err .REV-1644 Eit + (3.04) COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT I. II. INHERITANCE TAX SCHEDULE L REMAINDER PREPAYMENT OR INVASbN ~ TRUST aRiNC~aei FILE NUII~ER EST E F ~-~ o ~ -~ ~ ~~~ (l.~t Name) (First Name) This schedule is appropriate only for estates of decedents dying on or before Dera This schedule is to be used for all remainder returns when an election to prepay has been filed Section 714 of the Inheritance and Estate Tax Act of 1961 or to report the invasion c REMAINDER PREPAYMENT A. Election to prepay filed with the Register of Wllis on (Date) B. Name(s) of Life Tenant(s) Date of Birth Age on date or Annuitant(s) of election (Diddle Initial) 12, 1982. the provisions of Term of years income orf annuity is payable -~ C. Assets: Complete Schedule L-1 1. Reat Estate ...............................$ 2. Stocks and Bonds ..........................$ 3. Closet' Held Stodc/Partnership ...............$ 4. Mortgages and Notes .......................$ 5. Cash/Misc. Personal Property ................$ ' 6. Total from Sdiedule L-1 ......................................................$ --~, D. Credits: Complete Sd~edule L-2 1. Unpaid Liabilities ...........................$ 2. Unpaid Bequests ...........................$ 3. Value of Unindudable Assets .................$ 4. Total from Schedule L-2 ......................................................$ ---I E. Total Value of trust assets (Line C-6 minus Line D-4 ................................ . ) $ - F. Remainder factor (see Table I or Table U in Instruction Booklet) .......... . G. Taxable Remainder value (Line E x Line F) .........................................$ ___ (Also enter on Line 7, Recapitulation) III. I INVASION OF CORPUS: A. Invasion of corpus _ (Month, Day, Year) B. Name{s) of Life Tenant(s) Date of Birth Age on date or Annuitant(s) ~rpus consumed ~ei•m of years income ~r annuity is payable -~ C. Corpus consumed ............................................................$ D. Remainder factor (see Table 1 or Table II in Instruction Booklet) ........... ~~ E. Taxable value of corpus consumed (Line C x Line D ................................ . (Also enter on Line 7, Recapftulation) t rtjFVasas ex+ n.8si "t INHERITANCE TAX SCHEDULE L-1 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN REMAINDER PREPAYMENT ELECTION RESIDENT DECEDENT -ASSETS- FILE NUMBER Estate of ~ ~ Q ~, (Last Nams) (First Name) II. Item No. Descri tion A. Real Estate (please describe) Total value of real estate S (include on Section II, Line C-1 on Schedule L B. Stocks and Bonds (please list) Total value of stocks and bonds (include on Section II, Line C-2 on Schedule L !, S C. Closely Held Stock/Partnership (attach Schedule C-1 and/or C-2) (Please list) Total valor of Closely Hsld/Partnership (indude on Section II, Line C-3 on Schedule D. Mortgages and Notes (please list) Total valor of Mortgages and Notes (indude on Section II, Line C 4 on Shcedule E. Cash and Miscellaneous Personal Property (pleaw list) ~ vrat vows of Gosh/Misc. Pers. Props indude on Section II, Line C-5 on Sd dine L) ~ 111• TOTAL Also enter on Section 11, Line C-6 on Schedule L) (If more spate is needed, attach ddditional 81~ x 11 sheets.) $', a Value . _ ~ Rte-1!)446 EX+ (3-84i " INHERITANCE TAX SCHEDULE L-2 COMMONWEALTH OF PENNSYLVANIA REMAINDER PREPAYMENT ELECTION INHERITANCE TAX RETURN RESIDENT DECEDENT -CREDITS- I. Estate of I1. Item No. e on action II, Lme D-1 on Schedule L) B. Unpaid Bequests payable from assets reported on Schedule L-1 (please list) ', FILE NUMBER ~-(/ " °"'°~ (Middle Init Description Amount A. Unpaid Liabilities Claimed against Original Estate, and payable from assets reported on Schedule L-1 (please list) Total unpaid liabilities $ (includ S Total unpaid bequests $ (include on Section II, Line D-2 on Schedule L) C. Value of assets reported on Schedule L-1 (other than unpaid bequests listed under II "B" above) that are not included for tax purposes or that do not form a port of the trust. Computation as follows: II Total unincludable assets $ (include on Section II, Line D-3 on Schedule L) 111• TOTAL (Also enter on Section II, Line D-4 on Schedule L (If more space is needed, attach additional 8~/s x 1 1 sheets.) S ', . ~ SCNEpV~~ NPROMISE FUTURE DdTEREST COM ., Cover a~~~. a l1J 1 COMNIONw~~TH OF PERN~RNANIA Check Box 4a on Rev-1 ~ FILE NUMBER INHERITANCE TAX ~~ RESIDENT DECEDENT ESTATE OF t ` ~ ~ ~ in after December 12,'1882. ~' ~ 1`•' ~ livable when the future interest vests in ~/ riate only for estates of decedents dY 9 which will be apP This Schedule is approP to the tax heturn. This schedule is to be used for all future interests where the rate o o ment cannot be established with certainty ^ ether possession and enj Y e of instrument which created the future Trust t and attach a copy Indicate below the ryP ~ Will ~ ~I AGE TO Y I, Beneficiaries NAME OF BENEFICIARY 1. 2. 3. DATE OF RELATIONSHIP 4. 5• 1, 1994, if a surviving spouse exercised or in of the docum In~ ,n on or after July ro riate block and attach a copy II. For decedents dy 9 9 months of the decedents death, check the app P ~ Limited right of i exercises such w~drawal right. Unlimited right of withdrawal IIL Explanation of Compromise Wren F NEAREST BIB H~A as rigwithdrawal within in which the surviving spouse of Compromise Wier: ......... • • • • • • • • 'W~- N Summary ................. 1. Amount of Future Interest . • • • • • ' ' ' • assing to charities, etc. 2. Value of Line 1 exempt from tax as amount p • •$ (also include as part of total shown on Line 13 of Cover Sheet) • ouse at appropriate tax rate $ 3. Value of Line 1 passing to sp ° • • , ..... . Check One ^ 6%, ^ 3 %, ^ 0% ......... . (also include as part of total shown on Line 15 of Cover Sheet) ...$ 4. Value of Line 1 taxable at line ~ 5 ~e • .. • , • .. . Check One ~ 6%~ ^ • (also include as part of total shown on Line 16 of Cover Sheet) ...$ 5. Value of Line 1 ~ rt of total shownton Line 17 of Cover Sheet) (also include as p ...$ 6. Value of Line 1 taxable at collateral rate (15% $ (also include as part of total shown onLines 2 th uC6 must equal Line 1) . • • • • • • • • • ' ' ' ' ' ~ ~ • 7. Total value of Future Interest (sum of (It more space is needed, insert additional sheets of the same size) ~m=. ' REV-;648 EX (11-99) •~t COMMONWEALTH OF PEP SCHEDULE N SPOUSAL POVERTY CREDIT (AVAILABLE FOR DATES OF DEATH 01/011'92 TO 12/31194) ESTATE OF 1 ~ y~ ~ ~ \ (~ ~~ ~1 FILE NUM. This schedule must be completed and filed if you checked the spousal poverty credit box on the cover 1 . Taxable Assets total from line 8 (cover sheet) ............................................ 1 2. Insurance Proceeds on Life of Decedent ................................................ 2. 3. Retirement Benefits ................................................................ 3. 4. Joint Assets with Spouse ............................................................ 4. 5. PA Lottery Winnings ............................................................... 5. 6a. Other Nontaxable Assets: List (Attach schedule if necessary).. 6a. 6c. 6d. 6. SUBTOTAL (Lines 8a, b, c, d) ........................................................ 6. 7. Total Gross Assets (Add lines 1 thru 8) ................................................. 7. 8. Total Actual Liabilities .:............................................................ 8. 9. Net Value of Estate (Subtract line 8 from line 7) ........................................... 9. If line 9 is greaterthan5200,000 -STOP. The estate is not eligible to claim the credit If not, continue to Part Ii. Income: 1. TAX YEAR: 19 2. TAX YEAR: 19 3. a. Spouse ........... 1 a. 2a. 3a. b. Decedent .......... 1 b. 2b. 3b. c. Joint ............. 1c. 2c. 3c. d. Tax Exempt Income .. 1d. 2d. 3d e Other Income not listed above ........ ie. ~o .,_ • ~ zr. i 3f. 4. Average Joint Exemption Income Calculation 4a. Add Joint Exemption Income from above: (1 fl + (~ + (3f) _ I (+ 3) 4b. Average Joint Exemption Income ..................................................... If Ilse 4fbl ~ OIBBfer tI1BA S4a_nQ0 - STAP_ T/1G oc}nfe is ..nl er:..:r,In s.. ,.ie:... u... ,.-~~a a .-_. _ _ _.._.. _ 1. Insert amount of taxable transfers to spouse or $100,000, whichever is less .................... . 2. Multiply by credit percentage (see instructions) .......................................... . 3. This is the amount of the Resident Spousal Poverty Credit. Include this figure in the calculation of total credits on line 18 of the cover sheet . .............................. . 4. For Nonresidents, enter the ratio of the decedent's gross estate in PA to the value of the decedent's gross estate ............................................................. 5. Multiply line 3 by line 4 and enter the total here. This is the amount of the Nonresident Spousal Poverty Credit .Include this figure in the calculation of total credits on line 18 of the cover sheet...... . Pa L III. 2. 3. 4. i ~~ 5. REV•16l9 EX • (197) + .J ! ~'~f COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF SCHEDULE 0 ELECTION UNDER SEC. 9113(A) ~ ~~ ~ FILE NUMBER uo 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 a lies to the Trust marital, residual A, , B -ass, 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 t I e 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 taxa le 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 Hume for of this fraction is equal to the amount of the trust or similar arras ement included as a taxable asset on Schedule 0. The denominator is ual to the total value oft a trust or similar arras ement. rHrc I H: Inter the aescnption and value of all interests, both taxable and non-taxable, regardless of location, w surviving spouse under a Section 9113 (A) trust or similar arrangement. Part A Total $ PART B: Enter the descri tion and value of all interests included in Part A for which the Section 9113 A electiW DESCRIPTION pass to the decedent's to tax is being made. (If more space is needed, insert additional sheets of the same size) .. ~~. NOTICE OF INHERITANCE TAX p~nnsylvan~a ,~ ~ BUREAU OF INDIVIDUAL TAXES aPPRALSEI'IENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE ,~ • INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX AFP (12-09) PO BOX 280601 - - HARRISBURG PA 17128-0601 '~ ~•'.'~ DATE 08-30-2010 • • ' ' ~° ° ~ ~. ESTATE OF DITRO SHANNON L DATE OF DEATH 06-21-1996 FILE NUMBER 21 97-02b1 ~~~ ""~ ~ • '.. '~~ ~' CUMBERLAND r,, . ; :. - -,; COUNTY DONNA L BLA`YR~ • ~• °„ ACN 101 48b MIDDLE ROAD APPEAL DATE: 10-29-2010 N E W V I L L E P A 17 2 41 (See reverse side under Obyections Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE _ --~ -_RETAIN LOWER POR_TION_ FOR YOUR RECORDS f- _ REV-1547 EX AFP C12-09~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: DITRO SHANNON LFILE N0.:21 97-02b1 ACN: 101 __ ______ ___ _ OR - - - DATE: 08-30-2010 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .0 0 NOTE: To ensure proper C2) .0 0 credit to your account, Z. Stocks and Bonds (Schedule B) submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) C3) .0 0 of this form with your 4. Mortgages/Notes Receivable (Schedule D) t4) •0 0 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .0 0 6. Jointly Owned Property (Schedule F) (6) .0 0 7. Transfers (Schedule G) (7) .0 0 8. Total Assets (8) _ .0 0 APPROV ED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses tSchedule H) ~9) .0 0 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .0 0 11. Total Deductions C11) _ .0 0 12. Net Value of Tax Return (12) _ .0 0 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) _ .0 0 14. Net Value of Estate Subject to Tax (14) _ .0 0 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17 ,• 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESS MENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) .0 0 X 0 0 - .0 0 16. Amount of Line 14 taxable at Lineal/Class A rate C16) .0 0 X 0 6 = .0 0 17. Amount of Line 14 at Sibling rate C17) .0 0 X 0 0 ~ .0 0 18. Amount of Line 14 taxable at Collateral/Class B rate (18) .0 0 X 15 _ .0 0 19. Principal Tax Due (19 )~ .0 0 -reY rQ ~nrrc. PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID C-) AMOUNT PAID TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" ~;CR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM f=OR INSTRUCTIONS. ~`~~