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Home My WebLink About03-01-07 ....J 15056051058 REV-1500 EX (06-05) PA Department of Revenue . Bureau of Individual Taxes PO BOX 280601 Harrisburg. PA 17128-Q601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death OFFICIAL USE ONLY ~~~ty~e..,.e~ INHERITANCE TAX RETURN RESIDENT DECEDENT .............. ,...........m.........l I ..I 172-26-6673 02111/2006 Decedent's Last Name GULDEN (If Applicable) Enter Surviving Spouse's Information Below Last Name Suffix GULDEN Sp()usEl.~..~<:lC:ilil..~f:l~~ty..~.~.~~El~..... File Number 21 i 10186 06 Date of Birth 05/07/1934 Decedent's First Name MI SHIRLEY J Spouse's First Name MI RD L THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS c:> 4a. Future Interest Compromise (date of death after 12-12-82) <=> 7. Decedent Maintained a Living Trust (Attach Copy of Trust) c::> 10. Spousal Poverty Credit (date of death <=> 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 FILL IN APPROPRIATE OVALS BELOW ta'> 1. Original Retum <=> 2. Supplemental Retum c::> 4. Limited Estate ca; 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received c::> THOMAS E. FLOWER c::> 3. Remainder Retum (date of death prior to 12-13-82) 5. Federal Estate Tax Retum Required C') 8. Total Number of Safe Deposit Boxes ,.-..................................................................... i (717) 737-3405 r------.~---...._.-----------~-.-'1 I REGISTER OF WILLS USE(OJlLY ! I ~Q II , 61"~ I r-;:i _~-< (') I ~- .'"0' .1 I ~{:'~{~~I . G .....-...1 i (~ ,) i [;:,'J, i DATE FILED ~ :~:1 I ,._---~----_._-_.._----_._->_._._~ C,.,.,) \.D SAlOIS, FLOWER & L1NDSA First line of address ,...", C",:) c~;..;) _..-.j >':J I 2109 MARKET STREET Second line of address or Post Office CAMP HILL Correspondent's e-mail address:tflower@sfl-Iaw.com "'i::' -"'" c.) t=:o ,0 (/) ( ZIP Code 17011 AD RICHARD L. GULDEN, 3040 LOGAN STREET, CAMP HILL, PA 17011 SIGN E OF PREPARE AN REPRESENTATIVE . I AD~~SS SAlOIS, FLOWER & LINDSAY, 2109 MARKET ST., CAMP HILL, PA 17011 PLEASE USE ORIGINAL FORM ONLY L 15056051058 Side 1 DATE 02 -~ 15056051058 --.J .-J 15056052059 REV-1500 EX Decedent's Name: SHIRLEY J GULDEN P~~~l:l~~'~~??i~I. ~l:l~u.~!Yf'.Jumber ! 172-26-6673 RECAPITULATION Real estate (Schedule A). ......... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. 3. 4. 5. 101,350.00 6. 73,650.00 7. 53,200.00 8. 228,200.00 2 Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . . . 4 Mortgages & Notes Receivable (Schedule D). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . . . 6 Jointly Owned Property (Schedule F) C=> Separate Billing Requested . . . . . . . 7 Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) <::::::l Separate Billing Requested.. . . . . . . 8 Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . .. 9. i ~......~"'''''''............~.w '.>'m""""~~""""'N'''''~'''~~~", 10 Debts of Decedent, Mortgage Liabilities, & liens (Schedule I). . . . . . . . . . . . . . . . 10. : ~""""A->X"-~#~""'~'''~''''''''c>;'>>>''''"_'''''>>''_~_'m'''_''W''''_''N''''''..M'm".._Mv;.;.,"-.,.,,>>>:w;w..,...,..,:,,_.,....,~.,..~..,"""'.,.~.,....,_,_,. 11. Total Deductions (total Lines 9 & 10). . . . . . . . . . . . .. . . . . . . . . . . . . . . . .. . . . . 11. I 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. ' 228,200.00 ' 14. Net Value Subject to Tax (line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . . . 14. ! 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 .0_ 126,850.00 16. Amount of Line 14 taxable at lineal rate X.O_ 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 101,350.00 ' 126,850.00 i 15. 0.00 r----~M_.____.~.~._~ 16. 17. 18. 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 0.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT c.:> L 15056052059 Side 2 15056052059 --.J REV-1500 EX Page 3 Decedent's Complete Address: DECEDENfS NAME SHIRLEY J GULDEN STREET ADDRESS 3040 LOGAN STREET o DECEDENfS SOCiAl SECURITY NUMBER 172-26-6673 CITY CAMP HILL STATE PA ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Cred~s1Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 0.00 Total Credits ( A + 8 + C ) (2) 3. Interest/Penalty 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, Une 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. 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5) (5A) (58) 0.00 A. Enter the interest on the tax due. 0.00 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 [i] b. retain the right to designate who shall use the property transferred or its income; ............................................ D [i] c. retain a reversionary interest; or.......................................................................................................................... 0 [i] d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 [i] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . ... .... .......... ............................. ... ........... .......... ................ ....................... 0 [K] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 [i] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ [i] 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 oftransfers to or for the use ofthe 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-1508 EX+ (6-98) .. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF SHIRLEY J. GULDEN FILE NUMBER 21-06-0186 Include the proceeds of litigation and the dale the proceeds were received by the estate. All property Jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER VALUE AT DATE OF DEATH DESCRIPTION 1 STERLING FINANCIAL CORP, THREE CERTIFICATES OF DEPOSIT 2 M&T BANK, TWO CERTIFICATES OF DEPOSIT 3 PNC INVESTMENTS, HILLIARD LYONS INVESTMENT ACCOUNT 4 PNC BANK, CERTIFICATE OF DEPOSIT 5 PNC BANK, CHEKCING ACCOUNT 30,000.00 20,000.00 13,350.00 10,000.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1509 EX+ (6-98) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF SHIRLEY J. GULDEN FILE NUMBER 21-06-0186 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 B. LOGAN STREET, CAMP HILL, PA 17011 SURVIVING SPOUSE C. A. RICHARD l. GULDEN JOINTLY-OWNED PROPERTY: LETTER DATE ITEM FOR JOINT MADE NUMBER TENANT JOINT 1. A. DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. TOTAL (Also enter on line 6, Recapitulation) (If more space is needed, insert additional sheets of the same size) REV-1510 EX+ (6-98) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF SHIRLEY J. GULDEN FILE NUMBER 21-06-0186 ITEM NUMBE 1. 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. 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. TOTAL (Also enter on line 7 Recapitulation) (If more space is needed, insert additional sheets of the same size) METLlFE ANNUITY, POD TO RICHARD L. GULDEN, SURVIVING SPOUSE REV-1513 EX+ (9-00) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF SHIRLEY J. GULDEN FILE NUMBER 21-06-0186 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under ~~2,~11~ (~)(1.?)] RICHARD L GULDEN, 3040 LOGAN STREET, CAMP HILL, PA 17011 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. Trust for sole use of: RICHARD L GULDEN, 3040 LOGAN STREET, CAMP HILL, PA 17011 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 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) . .' III LAST WILL AND TESTAMENT OF SHIRLEY J. GULDEN I, SHIRLEY J. GULDEN, of Camp Hill, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, dC? hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST I direct the payment of my just debts and the expenses of my last illness and funeral from my estate as soon after my death as conveniently may be done. I direct that my body be cremated and my ashes committed to the Columbarium at Trinity Lutheran Church of Camp Hill. , Further, I authorize my personal representative to expend funds from my estate, in such amount as my personal representative shall consider necessary and desirable ~ for the purchase, erection and inscription of a suitable marker for my grave. SAIDIS SHUFF, FLOWER & LINDSAY ATIORNEYS'AT'/.AW 2109 Market Street Camp Hill, PA SECOND If my husband, RICHARD L. GULDEN, survives me by thirty (30) days, I give, devise and bequeath all of the rest, residue and remainder of my estate to my Trustee hereinafter named, IN TRUST NEVERTHELESS, to be held, administered and disposed of in accordance with the following subparagraphs (a) and (b). My Trustee shall have, hold, manage, invest and reinvest the assets governed by this trust, collect the income and - (a) Beginning at my death my Trustee shall pay over the net income of the trust to my husband during his lifetime, in installments not less frequently than quarterly. , .- SAIDIS SHUFF, FLOWER & LINDSAY ATIORNEYS-AT-U W 2109 Market Street Camp Hill, PA In addition, my Trustee shall pay such amounts of the principal of the trust as, in the sole discretion of my Trustee, may be necessary for my husband's health, maintenance, and support in his accustomed manner of living. My Trustee shall distribute any accumulated income to my husband's estate. (b) Upon the death of my husband, my Trustee shall distribute the principal of the trust, as follows: (i) to my son, RICHARD L. GULDEN, Jr., fifty (500/0) per cent; (ii) to my daughter, GAYLE S. DIEHL, forty (40%) per cent; (iii) to my grandchildren and great-grandchildren, as a class, ten (10%) per cent, and I direct that the share of any member of this class who has not yet reached the age of twenty-one (21) years at the 1 ~ ~ time of my death shall be distributed to his or her parent who is my issue to be used and applied for the benefit of the beneficiary as his or her parent who is my issue may deem appropriate, in his or her absolute discretion. c;;:J <A THIRD In the event that my husband, RICHARD L. GULDEN, fails to survive me by thirty (30) days, then I give, devise and bequeath all the rest, residue and remainder of my estate as follows: (i) to my son, RICHARD L. GULDEN, Jr., fifty (50%) per cent; (ii) to my daughter, GAYLE S. DIEHL, forty (40%) per cent; (iii) to my grandchildren and great-grandchildren, as a class, ten (100/0) per cent, and I direct that the share of any member of this class who has not yet reached the age of twenty-one (21) years at the time of my death shall be distributed to his or her parent who is my issue to be used and applied for the benefit of the beneficiary as his or her parent who is my issue may deem appropriate, in his or her absolute discretion. 2 . .- .;i SAIDIS SHUFF, FLOWER & LINDSAY ATIURNEYS-AT-lA W 2109 Market Street Camp Hill, PA FOURTH I hereby appoint my husband, RICHARD L. GULDEN and my son, RICHARD L. GULDEN, Jr., to serve as Co-Trustees of any trust created hereunder. If for any reason either of them should fail or cease to act, then the other shall act or continue to act with all of the powers granted to the two of them. In the event that my co-trustees should be unable to agree upon any decision committed to their discretion by the terms of the trust, then the decision of my son, RICHARD L. GULDEN, JR., shall prevail. All references in this Will to my "Trustee" shall also refer to my Co-Trustees or my sole ~ &S surviving Trustee, as the case may be. FIFTH I direct that any and all inheritance, estate, and transfer taxes imposed upon my estate passing under this Will or otherwise shall be paid out of the principal of my residuary estate. SIXTH In addition to the powers conferred by law, I authorize any personal representative acting under this instrument, in his absolute discretion: A. To retain in the form received, or to sell either at public or private sale any real or personal property; B. To exercise any options to subscribe for stocks, bonds, or other investments; C. To join in any plan of lease, mortgage, consolidation, exchange, reorganization or foreclosure of any corporation in which my estate or any trust may hold stocks, bonds or other securities; 3 . .. -4 -j ~ SAIDIS SHUFF, FLOWER & LINDSAY ATfORNEYSoATol.AW 2109 Market Street Camp Hill, PA D. To sell, transfer, convey, mortgage, pledge, lease or exchange any property, real or personal, which at any time may form part of my estate, for the payment of debts or taxes, or for any purpose of administration or distribution, for such prices and upon such terms as my personal representative, in his sole discretion, may deem wise, and to execute and deliver deeds of conveyance or transfer thereof; E. To make settlements and compromises on such terms as my personal representative in his sole discretion may deem wise without the necessity of i obtaining any court approval thereof; F. To make distribution hereunder either in cash or kind, as my personal representative in his discretion may deem wise. cP SEVENTH I do hereby nominate, constitute and appoint my husband, RICHARD L. GULDEN, to act as Executor of this my Last Will and Testament. Provided, however, that if he is unwilling or unable to act as Executor I direct the duties of Executor be performed by my son, RICHARD L. GULDEN, Jr. EIGHTH I direct that no personal representative, guardian, trustee or other fiduciary appointed under this instrument shall be required to give bond for the faithful performance of his duties in any jurisdiction. 4 ",. SAIDIS SHUFF, FLOWER & LINDSAY ATrORNE\'S-AT-LAW 2]09 Market Street Camp Hill, PA IN WITNESS WHEREOF, I, SHIRLEY J. GULDEN, have hereunto set my hand and seal to this my Last Will and Testament, consisting of five (5) typewritten pages, th -~ first four (4) of which bear my signature in the margin for identification, this ~ - day 0 tJc....fz,~ ,2004. ~.~-~~ SHIRLEY J. GULDEN Signed, sealed, published and declared by the above-named SHIRLEY J. GULDEN,Testatrix, as and for her Last Will and Testament in the presence of us, who have hereunto subscribed our names at her request as witnesses thereto, in the presence of said Testatrix and of each other. ~~~ ADDRESS 2.t ()-tt1t ~ J4.jl- f(:- (I. ;-I t f4 ADDRESS J,/~I ~Af q; Or /h11; /J; /7/J1/ 5 '~ . II Co ^ .. SAIDIS SHUFF, FLOWER & LINDSAY ATIURNEYS.AT.LAW 2109 Market Street Camp Hill, PA COMMONWEALTH OF PENNSYLVANIA 55. COUNTY OF CUMBERLAND We, SHIRLEY J. GULDEN, ~JtAJd 6-, p{tJW<lV and ~ (f E#~~~, th Testatrix and witnesses, respectively whose names are signed to the foregoing 0 attached instrument, being first duly sworn, do hereby declare to the undersigne authority that the Testatrix signed and executed the instrument as her Last Will an Testament and that she signed willingly and that executed as her free and voluntary ac for the purposes therein expressed, and that each of the witnesses, in the presence an hearing of the Testatrix signed the Will as witnesses and that to the best of thei knowledge the Testatrix was at the time eighteen (18) or more years of age, of soun mind and under no constraint or undue influence. Subscribed, sworn to and acknowledged before me by SHIRLEY J. GULDEN the Testatrix, and subscribed to. and sworn or affirmed to before me b 1fIJ:p1.L /it/liP/" and &mE/JS/!xJt'Y' .' .ritnesses, this .,f)-#) day 0 t1 Y",2004. ..,,/ 1 / . .;/ >/ // COMMONWEALTII OF PENN ;VANIA Notarial Seal Sallie Allshouse. Notmy Public Camp If'tlI Born. Cumberland County My Commission Expires Mar. 29. 2008 6