HomeMy WebLinkAbout01-08-07 (2)
JAN L. BROWN. ESQUIRE.
JACQUELINE A. KEllY. ESQUIRE
.ADMITTED IN PA AND DISTRICT OF COlUMBIA
JAN L. BROWN & ASSOCIATES
ATTORNEYS AND COUNSELORS AT LAW
OLOE ENGLISH GAP
845 SIR THOMAS COURT
SUITE 12
HARRISBURG, PA 17109
EMAlL: jlbassoc@verizon.net
TELEPHONE (717) 541-5550
FACSIMILE (717) 541-9223
BRENDA F. KEPHART, LEGAL ASSISTANT
PAULA K. WHITE, LEGAL ASSISTANT
JUDITH A. EBERSOLE. ADMINISTRATIVE ASSISTANT
January 4,2007
Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, PA 17013
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Re:
Estate of Fred Bittner
File No. 2006-00258
Gentlemen or Ladies:
Enclosed please find the following items for filing with the Register of Wills:
1. Supplemental Inventory.
2. An original and one copy ofthe Supplemental Inheritance Tax Return.
3. Estate Check 991 payable to the Register of Wills Agent in the amount of $1 ,515 .11 to
cover the additional Inheritance Tax shown to be due.
4. Estate Check 992 payable to the Register of Wills in the amount of $30 to cover the filing
fee for the Supplemental Inventory and Supplemental Inheritance Tax Return.
Please time stamp and return our file copies of the Inventory and Inheritance Tax Return.
If you have any questions, feel free to contact this office.
Sincerely,
bfk
Enclosure
Y3undtL 7~od:
Brenda F. Kephart
Legal Assistant
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15056041125
REV-1500 EX (06-05)
PA Department of Revenue.
~~n::~~~~:~uaITaxes INHERITANCE TAX RETURN
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
OFFICIAL USE ONLY
County Code Year
2 1 0 6
File Number
o 2 5 8
Date of Birth
18918 5 8 6 4
o 3 192 006
04291918
BIT T N E R
F RED E R I C K
MI
J
Decedent's Last Name
Suffix
Decedent's First Name
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
Spouse's First Name
MI
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRIATE OVALS BELOW
o 1. Original Return
o 4. Limited Estate
o
o
00 2. Supplemental Return
o 4a. Future Interest Compromise (date of
death after 12-12-82)
o 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
o 10. Spousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
o
o
3. Remainder Retum (date of death
prior to 12-13-82)
5. Federal Estate Tax Retum Required
6. Decedent Died Testate
(Attach Copy of Will)
9. Litigation Proceeds Received
8. Total Number of Safe Deposit Boxes
City or Post Office
State
ZIP Code
717 541 ~~550
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JANLBROWN
Firm Name (If Applicable)
J A N L B ROW N ASS 0 C
First line of address
845 SIR THO MAS C T S TEl 2
Second line of address
H A R R I S BUR G
P A
17109
Correspondent's e-mail address:brendajlb@verizon.net
Under penalties of pe~ury, 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.
SIGNAT E OF ERS N RE9fONS LE FOR FlU ETURN DATE
! / U. 1/4/2007
ADDRESS
777 G DEN DR LEWISBERRY PA 17339
P
~N REPRESENTATIVE
DATE
1/4/2007
PA 17109
ADD
845 SIR THOMAS CT STE 12 HARRISBURG
PLEASE USE ORIGINAL FORM ONLY
Side 1
L
15056041125
15056041125
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15056042126
REV-1500 EX
Decedent's Social Security Number
Decedenl'sName: FREDERICK J. BITTNER
RECAPITULATION
189185864
1. Real estate (Schedule A)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1.
2. Stocks and Bonds (Schedule B)
.................................. 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3.
4. Mortgages & Notes Receivable (Schedule D)
........................ 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5.
6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested . . . . . .. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) 0 Separate Billing Requested. . . . . .. 7.
3585100
8. Total Gross Assets (total Lines 1-7) 8. 3 5 8 5 1 0 0
.......................... .
9. Funeral Expenses & Administrative Costs (Schedule H) 9. 2 1 8 2 0 0
............... .
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . 10.
11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 2 1 8 2 0 0
12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . 12. 3 3 6 6 9 0 0
13. Charitable and Govemmental Bequests/See 9113 Trusts for which
an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) ............ . ..... 14. 3 3 6 6 9 0 0
TAX COMPUTATION. SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X.O _ 0 0 0 15. 0 0 0
16. Amount of Line 14 taxable 3 3 6 6 9 0 0 1 5 1 5 1 1
at lineal rate X .O~ 16.
17. Amount of Line 14 taxable 0 0 0 0 0 0
at sibling rate X .12 17.
18. Amount of Line 14 taxable 0 0 0 0 0 0
at collateral rate X .15 18.
19. Tax Due .. . . ...... . . ...... ... . ...... ..... .... .. ..... . . . . 19. 1 5 1 5 1 1
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
o
Side 2
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15056042126
15056042126
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REV-1500 EX' Page 3
Decedent's Complete Address:
DECEDENT'S NAME
FREDERICK J. BITTNER
STREET ADDRESS
!:i225 Wilson Lane Apt 208
File Number
0258
L.()wer Allen Township
CITY
Mechanicsburg
I STATE
PA
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117055
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1 )
1,515.11
Total Credits (A + 8 + C) (2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
4.
Total Interest/Penalty ( 0 + E)
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.
(3)
(4)
(5)
(5A)
(58)
0.00
0.00
1,515.11
5.
If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
8. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
1,515.11
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 00
b. retain the right to designate who shall use the property transferred or its income; ............................... D 00
c. retain a reversionary interest; or ................................................................................................ D 00
d. receive the promise for life of either payments, benefits or care? ....................................................... D 00
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ....................................................................................... D 00
3. Did decedent own an 'in trust for" or payable upon death bank account or security at his or her death? ......... D 00
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? .................................................................................................. D 00
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.
ATTACHMENT TO REV-1500
Supplemental Return
ESTATE OF
Bittner, Frederick J
FILE NUMBER
0258
This estate filed its original Inheritance Tax Return on September 14, 2006. Said return was
accepted as filed on October 17, 2006.
Subsequently, the estate received additional monies as reported on Schedule E of this
Supplemental Return. A check dated December 21,2006, from Asbury Communities in the
amount of$35,851 represented a Bethany Village entrance fee refund due to death. This refund
was determined by the Retirement Community and was not anticipated by the Estate. In fact, the
Estate was initially advised that no entrance fee refund was due.
Based upon receipt of this additional asset, the estate incurred additional Schedule H
administrative costs.
Based upon the date of receipt oftms asset and the fact that it was unanticipated, the Executrix
and Jan L. Brown & Associates respectfully request that any interest be abated.
Asbury Communities, Inc.
12721/2006
Estate of Fred Bittner
No. 121204
INVOICE:DA TE1l~ . REF 10\.. '..... ," ,:DESCRIPTION, .' "i>' '-;;:,;C >TOT AU'AMOUNT '{DISCOUNT,. i'AMOUNTAp'pl;IED~
. '-. '~.
12/21/2006 481356 < None > 35851. 00 0.00 35851. 00
CHECK AMOUNT $35,851.00 TOTALS $35,851.00 $0.00 $35,851.00
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SovereIgn Bank
Gaithersburg MD
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60-7269
2313
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gEight HLihdred Fifty-O'n~pollars and 00/100 Cents
. . VOID IF NOT CASHED IN 120 DAYS
/' :f'r,CHECK NO.
121204
r':.'! ,i"AMOUNT' <<"
$35,851.00
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RI:V-1508 E~ + (6-98)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FREDERICK J. BITTNER
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FILE NUMBER
0258
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
Asbury Communities Inc; Bethany Village entrance fee refund due to death
Check dated 12/21/2006
VALUE AT DATE
OF DEATH
35,851.00
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
35851.00
R~V-1511 EX + (12-99)
.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
FREDERICK J. BITTNER
FILE NUMBER
0258
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s) Kimberly A Casselberry 1,076.00
Social Security Number(s)/EIN Number of Personal Representative(s) 164-38-7528
Street Address 777 Glen Arden Drive
City Lewisberry State P A Zip 17339
Year(s) Commission Paid: 2007
2. Attomey Fees Jan L Brown & Associates 1,076.00
3. Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees Register of Wills, Cumberland Co; filing fee Supp Inv & Inher Tax Return 30.00
5. Accountanfs Fees
6. Tax Retum Prepare~s Fees
7.
TOTAL (Also enter on line 9, Recapitulation) $ 2 182.00
(If more space is needed, insert additional sheets of the same size)
'''.''''''''''*'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
FREDERICK J. BITTNER
SCHEDULE J
BENEFICIARIES
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S} RECEIVING PROPERTY Do Not List Trustee(s) OFEST A TE
I. TAXABLE DISTRIBUTIONS [include outright s~usal distributions, and transfers under
Sec. 9116 (a)(1. )]
1. Kimberly A Casselberry Lineal 16,834.50
777 Glen Arden Dr, Lewisberry, PA 17339
2 Carol M Lambert Lineal 16,834.50
PO Box 396, Maytown, PA 17550
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 $
FILE NUMBER
0258
(If more space is needed, insert additional sheets of the same size)
REGISTER OF WILLS, CUMBERLAND COUNTY, PENNSYLVANIA
SUPPLEMENTAL
INVENTORY
Estate of Fred Bittner
also known as Frederick John Bittner
Fred Bittner
. Deceased
No. 2006 00258
Date of Death 3 / 19 / 2 0 0 6
Social Security No. 18 918 5 8 64
Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the
personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation
placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no
real estate outside the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We
verify that the statements made in this inventory are true and correct. I/We understand that false statements herein made are subject to the
penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities.
Personal Representative:
Name of
Attorney:
I.D. No.:
JAN L BROWN
67993
845 SIR THOMAS CT STE 12
HARRISBURG
Kimberly A Casselberry
Address:
Dated January 4, 2007
PA 17109
Telephone: 717-541-5550
Description
Asbury Communities Inc; Bethany Village entrance fee refund
Value
35,851.00
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Total
(Attach Additional Sheets if necessary)
35,851.00
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative,
include the value of each item, but such figures should not be extended into the total of the Inventory.
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