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Home My WebLink About04-20-07 REV-1500 EX (6-00) OFFICIAL USE ONLY COMMONWEAL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ~L COUNTY CODE -.J!L 0710 ___ YEAR NUMBER W I- ~:!lI) oa:~ wlLO J:oo oa:..... lLID lL <( DECEDENTS NAME (LAST. FIRST. AND MIDDLE INITIAL) Kunkel W. Minster DATE OF DEATH (MM-DD- YEAR) DATE OF BIRTH (MM-DD- YEAR) SOCIAL SECURITY NUMBER 473-36-7003 THIS RElURN MUST BE FILED IN DUPLICATE WITH THE ~ Z W C w (J w c 7/21/2006 5/19/1924 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST. AND MIDDLE INITIAL) Carolyn L. Kunkel [i] 1. Original Return D 4. Limited Estate [i] 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received REGISTER OF WILLS SOCIAL SECURITY NUMBER D 2. Supplemental Return D 3. Remainder Return (date of death prior to 12-13-82) D 4a. Future Interest Compromise (date of death after 12-12-82) [i] 5. Federal Estate Tax Return Required D 7. Decedent Maintained a LMng Trust (Attach copy of Trusl) L 8. Total Number of Safe Deposit Boxes D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) [iJ 11. Election to tax under Sec. 9113(A) (Attach SehO) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS I- Z W C Z o a. II) w cr cr o u Lawrence B. Abrams, Es ire FIRM NAME (If Applicable) Rhoads & Sinon LLP TELEPHONE NUMBER One S. Market Square P. O. Box 1146 717-233-5731 Harrisburg, PA 17108 C) 1. Real Estate (Schedule A) 1,922,900.00 824,474.32 59,994.46 0.00 195,200.00 0.00 '~~;USE O~ r-::, C) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation. Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) 5. Cash. Bank Deposits & Miscellaneous Personal Properly (Schedule E) (4) (5) :::-:, "D f') c..n z o j:: <t ..J ::::) ~ 0: <t (J w D:: 6_ J~ Owned Property (Schedule F) LJ Separate Billing Requested 7_ Inter-Vivos Transfers & Miscellaneous Non-Probate Properly (7) (Schedule G or L) (6) 1,167,704.88 8. Total Gross Assets (total Lines 1-7) (8) 120,266.51 4,170,273.66 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent. Mortgage Liabiltties. & Liens (Schedule I) (10) 54,773.89 11. Total Deductions (total Lines 9 & 10) (11) 175,040.40 3,995,233.26 0.00 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) (12) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 3,995,233.26 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax 2,867,546.55 x.O ~(15) z rate, or transfers under Sec. 9116 (a)(1.2) 0 ~ 16. Amount of Line 14 taxable at lineal rate 1,102,686.71 x .0 ~(16) <( I- :) 0.00 lL 17. Amount of Line 14 taxable at sibling rate x .12 (17) :E 0 25,000.00 0 18. Amount of Line 14 taxable at collateral rate x .15 (18) X <( 19. Tax Due (19) I- 0.00 49,620.90 0.00 3,750.00 53,370.90 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER All QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 3W4645 1.000 Estate of W. Minster Kunkel 473-36-7003 Executors (Page 1) Name Address Carolyn L. Kunkel 537 Bridgeview Drive Tax ID Lemoyne, PA 17043- 416-35-4413 Decedent's Com lete Address: SiREET ADDRESS 537 Brid eview Drive CUmberland CI1Y Lemo e STA1E PA ZIP J.7043- Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 53,370.90 0.00 45,000.00 2,368.42 Total Credits (A + 8 + C) (2) 47,368.42 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 TotallnteresUPenalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 6,002.48 A. Enter the interest on the tax due. (5A) 0.00 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Pa able to: REGI5TEROFWlLLS,AGENT (58) 6,002.48 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;. . . . . . . . . . . . . . . b. retain the right to designate who shall use the property transferred or its income; . c. retai n a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D 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. Yes No D D D D og og og ua O!l []j Harrisburg, PA J.7J.08 DA1E 4-\ <\ Jo1 Rhoads & Sinon LLP PO Box J.J.46 Harrisburg, PA J.7J.08 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 ofthe surviving spouse is 3% [72 P.S. S 9916 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value oftransfers to or for the use ofthe surviving spouse is 0% [72 P.S. 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 ofthe child is 0% [72 P.S. S 9116(a)(1.2)). The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. S 9116(1.2) [72 P.S. S 9116(a)(1)). The tax rate imposed on the net value of transfers to or for the use ofthe decedent's siblings is 12% (72 P.S. 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. 3W4646 1.000 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE REV-1502 EX + (6-98) ESTATE OF FILE NUMBER w. Minster Kunkel 21 06 0710 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 knov.1edge 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 Real property, 170 Lake Meade Drive, East Berlin, Adams County, PA, more particularly described in Adams County Deed Book 4499, page 40 et seq. Valued per attached appraisal 400,000.00 2 Residence, 537 Bridgeview, Lemoyne, PA 17043, more particularly described in Deed recorded in Cumberland County Deed Book 275, page 3542, et seq. Valued per attached appraisal 800,000.00 3 69% tenant in common interest in 63.30 acres of mountain land south of Stoney Creek Road, Middle Paxton Township. Tenant in common with decedent's daughter, Elizabeth Kunkel Davis. Valued per attached appraisal ($110,000 x .69 = $75,900) 75,900.00 4 8.5 acres of vacant land, Fishing Creek Road & Old York Road, Fairview Township, York County, Pennsylvania, York County Tax Map Parcel #27-000-22-001D. Valued per attached appraisal 647,000.00 3W4695 1.000 TOTAL (Also enter on line 1, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ 1,922,900.00 REV-1503 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER W. Minster Kunkel 21 06 0710 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIP1l0N VALUE AT DATE OF DEATH 35,150.73 1.Merrill Lynch Money Market Acct. #872-55004 2 75,000 Par willistown Twp PA Mun Auth GTD SWR R Mat: 01/01/2015 6% Financial Times Interactive Data CUSIP: 970812CH4 Interest accrued to 7/21/2006 80,016.75 250.00 3 15,000 Par Northeastern Susquehanna Cnty Sch Rev R Mat: 11/15/2007 6.3% CUSIP: 664652CZ5 Interest accrued to 7/21/2006 15,294.75 173.25 4 113 Shares St Paul Travelers Inc CUSIP: 792860108 4,992.91 5 90 Shares Shurgard Storage Ctrs Inc CUSIP: 82567D104 5,605.65 6 3,161 Shares Tellabs Inc CUSIP: 879664100 34,502.32 7 6,973 Shares Van Kampen Municipal Income Fd Cl A CUSIP: 920917101 101,526.88 8 3,000 Shares Williams Cos Inc Del CUSIP: 969457100 68,145.00 9 2,677 Shares Techne Corp LLC CUSIP: 878377100 131,106.08 10 1,000 Shares Pepsi Bottling Group Inc CUSIP: 713409100 33,970.00 Total from continuation schedules 313,740.00 3W46961.000 TOTAL (Also enter on line 2. Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 824,474.32 Estate of: W. Minster Kunkel 473-36-7003 Schedule B (Page 2) Item No. Description Value at Date of Death 11 1,000 Shares Johnson & Johnson CUSIP: 478160104 12 2,000 Shares Intel Corp CUSIP: 458140100 13 2,000 Shares Halliburton Co CUSIP: 406216101 14 1,000 Shares Genera1 Electric Co CUSIP: 369604103 Dividend accrued on 7/21/2006 15 1,000 Shares Express Scripts Inc CUSIP: 302182100 61,780.00 34,240.00 61,700.00 32,405.00 250.00 72,155.00 16 2,000 Shares Merrill Lynch Pfd Cap Tr V Toprs 7.28% New York Stock Exchange CUSIP: 59021K205 51,210.00 Total (Carry forward to main schedule) 313,740.00 REV-l504 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE.PROPRIETORSHIP ESTATE OF FILE NUMBER W. Minster Kunkel 21060710 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 DESCRIPTION VALUE AT DATE OF DEATH 1. 0.01460 limited partnership interest in PLM Equipment Growth Fund V This is a publicly traded partnership which is in liquidation. Valued per the balance of the capital account shown on the attached 12/31/05 K-1. 7,141.00 2 One-third interest in KSW Partnership, a Pennsylvania partnership. Valued per attached summary letter and supporting information. 13,156.46 3 20% interest in Sogno Partners L.P., a Pennsylvania limited partnership Valued per attached letter valuation. 39,697.00 4 300 shs. common stock, Harrisburg Tennis Club, Inc., c/oKunkel, 537 Bridgeview Drive, Lemoyne, PA 17043, a closely-held corporation with no assets, in dissolution as of October, 2005. Decedent was the sole shareholder. These shares had no value at decedent's death. 0.00 3W4697 1.000 TOTAL (Also enter on line 3, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ 59,994.46 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C-2 PARTNERSHIP INFORMATION REPORT REV-1506 EX + (lHlO) ESTATE OF FILE NUMBER W. Minster Kunkel 1. Name of Partnership SOGNO Partners LP Address P.O. Box 220 City Camp Hill 2. Federal Employer I.D. Number 25-1883791 21 06 0710 Date Business Commenced 3/20/2001 Business Reporting Year 12/31/2007 State PA ZipCode 17001 3. Type of Business Investments Product/Service Investments 4. Decedent was a 0 General IXl Limited partner. If decedent was a limited partner, provide initial investment $ 5. PERCENT OF. INCOME 105,000.00 CEOF. ACCOUNT C. Glen F. eneral int 20.0000 20.0000 1. 0000 19.0000 20.0000 20.0000 1. 0000 19.0000 81 430.00 81 430.00 A. W. Minster Kunkel B. Frederick L. Ber ert D. Glen F. Ber limited int 0.00 81 43 .00 6. Value of the decedent's interest $ 7. Was the Partnership indebted to the decedent? . If yes, provide amount of indebtedness $ 39.697.00 ...........0 Yes [X] No 0.00 8. Was there life insurance payable to the partnership upon the death of the decedent? . 0 Yes [i! No If yes, Cash Surrender Value $ Owner of the policy 9. Did the decedent sell or transfer an interest in this partnership prior to 12-31-82? o Yes [Xl No If yes, 0 Transfer 0 Sale o .00 Net proceeds payable $ 0.00 within one year prior to death or within two years if the date of death was Percentage transferred/sold 0.0000 Transferee or Purchaser Attach a separate sheet for additional transfers and/or sales. Consideration $ o . 00 Date 10. Was there a written partnership agreement in effect at the time of the decedent's death? If yes, provide a copy of the agreement. [X] Yes o No 11. Was the decedent's partnership interest sold? If yes, provide a copy of the agreement of sale, etc. . . . . . . 0 Yes ijJ No 12. Was the partnership dissolved or liquidated after the decedent's death? . . . . . . . . . . . . . . . 0 Yes [XI 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? . . . . . . . . . . . . . . . . . . . . . . . . . .. [X] Yes 0 No If yes, explain Mary Lvnn Wriqht is decedent's sister, Hasbrouck Wriqht was her spouse. 14. Did the partnership have an interest in other corporations or pa rtnerships?............. [X] Yes 0 No See statement If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest on following page. THE FOLlOW}< MUST BE SUBMittED WI;TH THIS SCHE 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 1 065) 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/s. If real estate appraisals have been secured, attach copies. D. Any other information relating to the valuation of the decedent's partnership interest. 4W4699 1.000 Estate of: W. Minster Kunkel Partner Name Hasbrouck S. Wright Trust Mary Lynn K. Wright Schedule C-2 (Page 2) Percent of Income 20.0000 20.0000 473-36-7003 Percent of Ownership Balance of Capital Account 20.0000 20.0000 81,430.00 81,430.00 ESTATE OF W. MINSTER KUNKEL File No. 21-06-0710 Pennsylvania Inheritance Tax Return Addendum to Schedule C-2 for Sogno Partners LP Question 14. Did the partnership have an interest in other corporations or partnerships? Yes, Sogno Partners LP has a limited partnership interest in MLS III, LP, 5790 Devonshire Road, Harrisburg, PA 17112. TIN: 25-1880089. Copies of the MLS III LP partnership K-1's for the years 2002-2006 are attached. The Executrix does not have sufficient information to furnish a C-2 for this entity. REV-1506 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C-2 PARTNERSHIP INFORMATION REPORT ESTATE OF FILE NUMBER W. Minster Kunkel 2J. 06 07J.0 1. Name of Partnership KSW Associates Address P.O. Box 658 City Camp Hill 2. Federal Employer I.D. Number 23 -2J.86883 Date Business Commenced J./J./J.98J. Business Reporting Year J.2/3J./2007 State P A Zip Code J. 7 0 0 J. 3. Type of Business Real es ta te ProducUService Real estate 4. Decedent was a [Xl General 0 Limited partner. If decedent was a limited partner, provide initial investment $ 0.00 5. NCE OF ACCOUNT A. Katherine K. Stark B. Ma 33.3000 33.3000 33.3000 33.3000 33.3000 33.3000 2 846.00 2 846.00 2 846.00 C. W. Minster Kunkel D. 6. Value of the decedent's interest $ J.3.J.56.46 7. Was the Partnership indebted to the decedent? If yes, provide amount of indebtedness $ ...........0 Yes [XI No 0.00 8. Was there life insurance payable to the partnership upon the death of the decedent? . 0 Yes [jj No If yes, Cash Surrender Value $ Owner of the policy 9. Did the decedent sell or transfer an interest in this partnership prior to 12 -31-82? o Yes [XI No If yes, 0 Transfer 0 Sale o .00 Net proceeds payable $ 0.00 within one year prior to death or within two years if the date of death was Percentage transferred/sold 0.0000 Transferee or Purchaser Attach a separate sheet for additional transfers and/or sales. Consideration $ o . 00 Date 10. Was there a written partnership agreement in effect at the time of the decedent's death? If yes, provide a copy of the agreement. ~ Yes 0 No 11. Was the decedent's partnership interest sold? If yes, provide a copy of the agreement of sale, etc. . . . . . . 0 Yes [lg No 12. Was the partnership dissolved or liquidated after the decedent's death? . . . . . . . . . . . . . . . 0 Yes [XI 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? ............ ............... [XI Yes 0 No If yes, explain Mary Lvnn K. Wriqht and Katherine K. Stark are decedent's sisters. 14. Did the partnership have an interest in other corporations or partnerships? . . . . . . . . . . . . . . 0 Yes [Xl No If yes, report the necessary information on a separate sheet, induding a Schedule C-1 or C-2 for each interest LOWING INFORMATION MUST BE SUBMITTED WIT A. Detailed calculations used in the valuation of the decedent's partnership interest. B. Complete copies of financial statements or Federal Partnership Income Tax retums (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/s. If real estate appraisals have been secured, attach copies. D. Any other information relating to the valuation of the decedent's partnership interest. 4W4699 1.000 REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E 'CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF W. Minster Kunkel FILE NUMBER 21 06 0710 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 DESCRIPTION VALUE AT DATE OF DEATH 1 2000 Jaguar 5 Sedan, 32,821 miles Valued per estimate of Executrix 10,000.00 2 Ski boat at Lake Meade home Valued per estimate of Executrix 15,000.00 3 One-half tenant in common interest in Ocean Reef Club Membership. This asset was entireties property, but Carolyn Kunkel disclaimed the decedent's share, converting it to a one-half tenant in common interest. 160,000.00 4 Pontoon boat at Lake Meade home Valued per estimate of Executrix 6,000.00 5 Trailers and miscellaneous boats at Lake Meade home Valued per estimate of Executrix 3,000.00 6 Taurus station wagon Valued per estimate of Executrix 1,200.00 3W46AD 1.000 TOTAL (Also enter on line 5 Recanitulation\ $ (If more space is needed, insert additional sheets ofthe same size) 195,200.00 REV-1510 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF W. Minster Kunkel SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21. 06 071.0 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 ITEM loo.LVE T'" Nl\ME OF TIE TRANSFEREE. THEIR RELA TIONSHlP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBEF TIE DATE OF TRANSFER ATTAQiACQPV OF T'" DEED FOR REAL ESTATE VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1. Merrill Lynch IRA Acct. #872-80223. Beneficiary, decedent's spouse, Carolyn L. Kunkel. 1.,1.67,704.88 1.00.0000 0.00 1.,1.67,704.88 Schedule of assets and valuation of same is attached. TOTAL (Also enter on line 7, Recapitulation) $ 1.,1.67,704.88 (If more space is needed, insert additional sheets ofthe same size) 3W46AF 1.000 REV-1511 EX + (12-99) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF W. Minster Kunkel FILE NUMBER 21 06 0710 ITEM NUMBER A. B. 3W46AG 1.000 Debts of decedent must be reported on Schedule I. DESCRIPTION 1. FUNERAl.. EXPENSES: Parthemore Funeral, burial expenses Total from continuation schedules . 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. 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. Tax Return Preparer's Fees 7. 1 Spitzer Appraisal Services Appraisal, residence Total from continuation schedules . TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ AMOUNT 1,572.98 14,268.83 60,000.00 1,730.00 800.00 41,894.70 120,266.51 Estate of: W. Minster Kunkel Item No. 2 3 4 473-36-7003 Schedule H Part 1 (Page 2) Description Amount The Patriot News Company, obituary 375.06 Carolyn L. Kunkel, reimbursement for payment of funeral expenses 306.37 West Shore Country Club, funeral reception 13,587.40 Total (Carry forward to main schedule) 14,268.83 Estate of: W. Minster Kunkel 473-36-7003 Schedule H Part 7 (Page 2) 2 Noone and Assoc. Appraisal services, York County, PA real property 2,000.00 3 Venture Capital Mgt LLC Consultation, management and accounting services to Executrix 32,080.00 4 Conner & Winters LLP, legal services relating to KSW Partnership oil interests in Oklahoma 314.70 5 Kenneth Renberg Appraisal of oil interests in Oklahoma owned by KSW Associates 5,000.00 6 Rhoads & Sinon LLP Reimbursement for out-of-pocket expenses 2,500.00 Total (Carry forward to main schedule) 41,894.70 REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX REWRN RESIDENT DECEDENT ESTATE OF w. Minster Kunkel SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21 06 0710 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Fulton Bank, Mortgage Loan #5700243913, date of death balance $105,215.38, joint with spouse, one-half allocable to decedent 52,607.69 2 Rhoads & Sinon LLP Services before death 1,096.70 3 Boswell, Tintner, piccola & Alford Services before death relating to dissolution of the Harrisburg Tennis Club, Inc. 1,069.50 3W46AH 2.000 TOTAL (Also enter on line 10. Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 54,773.89 REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF W. Minster Kunkel FILE NUMBER 21 06 0710 NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE 1 Tri Nguyen Cash bequest, Item 2 of Will: 25,000.00 Friend 25,000.00 2 Remainder Beneficiaries of the Unified Credit Trust are decedent's issue. Children: W.Minster Kunkel II; Elizabeth Davis; John Kunkel; Deborah Facini; Paul Kunkel; and their issue Issue 1,102,686.71 NOTE: Pursuant to the prov1s1ons of Item 3(b) of Decedent's Will, Carolyn L Kunkel disclaimed certain assets in fay r of a Unified Credit Trust. Copies of t e Disclaimers are attached as exhibits to this return. 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 3W46A11.000 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) $ 0.00 Estate of: W. Minster Kunkel 473-36-7003 Schedule J Part 1 (Page 2) Item No. Description Relation Amount 3 Carolyn L. Kunkel 537 Bridgeview Drive Lemoyne, PA 17043 Life estate in Unified Credit Trust 744,545.36 2000 Jaguar 5 Sedan, 32,821 miles Inventory Value: 10,000.00 Ski boat at Lake Meade home Inventory Value: 15,000.00 Pontoon boat at Lake Meade home Inventory Value: 6,000.00 Trailers and miscellaneous boats at Lake Meade home Inventory Value: 3,000.00 Taurus station wagon Inventory Value: 1,200.00 100% of Residue: 2,087,801.19 Surviving Spouse 2,867,546.55 REV-1514 EX+ (12-{)3) SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Check Box 4 on REV-1500 Cover Sheet FILE NUMBER w. Minster Kunkel 2J. 06 07J.0 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 retum. o Will 0 Intervivos Deed of Trust 0 Other NAME(S) OF LIFE TENANT(S) DATE OF BIRTH NEAREST AGE AT DATE OF DEATH LIFE ESTATE INTEREST CALCULATION TERM OF YEARS LIFE ESTATE IS PAYABLE Carolyn L. Kunkel 08/07/J.929 77 o o o o 1. Value of fund from which life estate is payable . . . . . . . 2. Actuarial factor per ap~riate table . . . . . . . . . . . . Interest table rate - U 3 1/2% 0 6% 0 10% 3. Value of life estate (Line 1 multiplied by Line 2) ..... ~ Variable Rate 6.00000% Term of Years 0 Term of Years 0 Term of Years 0 Term of Years 0 Term of Years 0 1,847,232.07 0.40306 .$ .$ 744,545.36 NAME(S) OF LIFE ANNUITANT(S) NEAREST AGE AT DATE OF DEATH ANNUITY INTEREST CALCULATION TERM OF YEARS ANNUITY IS PAYABLE DATE OF BIRTH o o o o 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 (2U Monthly (12) o Quarterly (4) 0 Semi-annually (2) 0 Annually (1) OOther () 0 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% 0 6% 0 10% 0 Variable Rate 0 . 00000 % 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. . . . . . . . . . . . . . . . . . . . . . . . . . Term of Years 0 Term of Years 0 Term of Years 0 o Life or . . . $ o Term of Years 0 0.00 0.000 .$ 0.00 0.00 0.00000 0.00000 .$ 0.00 .$ 0.00 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) 3W46AJ 3.000 REV-1649 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 0 ELECTION UNDER SEC. 9113(A) SPOUSAL DISTRIBUTIONS ESTATE OF FILE NUMBER W. Minster Kunkel 21 06 0710 Do 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 applies to the Uni fied Credi t Trus t Trust (marital, residual, A, B, By-pass, 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 in 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 transfero~s personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or sim- ilar 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 taxable 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 numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value ofthe trust or similar arrangement. PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113(A) trust or similar arrangement. Description VALUE Unified Credit Trust created under Item 3 (b) of decedent's Will for the benefit of decedent's spouse during her lifetime, to be funded with $1,850,000 of taxable assets 1,847,232.07 Part A Total $ 1,847,232.07 PART B: Enter the description and value of all interests included in Part A for which the Section 9113(A) election to tax is beina made. Description Value The Executrix makes an election under Section 9113(a) of the Inheritance and Estate Tax Act to tax 100% of the assets in the Unified Credit Trust, consisting of $1,850,000 of taxable assets 1,847,232.07 Part B Total $ 1,847,232.07 (If more space is needed, insert additional sheets of the same size) 3W46E22.000