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Home My WebLink About05-25-07 , ., j .. ....J 15056041125 REV -1500 EX (06-05) PA Department of Revenue '* Bureau of Individual Taxes INHERITANCE TAX RETURN PO BOX 280601 HarTisbu PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death File Number c:o::r7 Date of Birth 552509886 0119200 7 10241939 Decedent's Last Name Suffix Decedent's First Name Lucretia MI H T rap p (If Applicable) Enter Surviving Spouse's Infonnation 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 APPROPRIA TE OVALS BELOW 00 1. Original Return o 4. Limited Estate 00 o o 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 Return (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 Rominger Firm Name (If Applicable) & Ass 0 cia t e s 71724 1 607 0 10;' '~, ) 1 5 5 S Hanover Street REGIS~ OF WILLS ~ ONLY c~o "D First line of address r',) (J'~ Second line of address "'-.;j 'I \ \ City or Post Office State ZIP Code ~_.J\ DATE FILED ) c: Car 1 i s 1 e P A 17013 Correspondent's e-mail address:karl@rominQer.com Under penalties of perjury, I declare that I have examined this retum, 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. SIGNATURE OF P ON RESPONSIBL FILINla R DAT . SIGNA~REPARER OTH':::'H-\N REPRESENTATIVE ADDRESS j:J"' P t1u. /S5S, ~ , .~ @If PLEASE USE ORIGINAL FOR;; ONLY I t _ DATE 0 7 .J I.r- /7tJ 13 Side 1 L 15056041125 15056041125 -1 · --.J 15056042126 REV-1500 EX Decedent's Social Security Number Decedent's Name: Lucretia H. Trapp RECAPITULA TION 552509886 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 N,Qn;Probate Property (Schedule G) U Separate Billing Requested. . . . . .. 7. 91797.37 8. Total Gross Assets (total Lines 1-7) 8. 9 1 7 9 7 . 3 7 .......................... . 9. Funeral Expenses & Administrative Costs (Schedule H) 9. 1 4 8 5 o . 8 5 ............... . 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . 10. 3 9 6 5. 8 3 11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . 11. 1 8 8 1 6. 6 8 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . 12. 7 2 9 8 o . 6 9 13. Charitable and Govemmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) ..................11 14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . 14. 7 2 9 8 0.6 9 TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 o . 0 (a)(1.2) X.O _ 0 15. o . 0 0 16. Amount of Line 14 taxable 7 2 9 8 o . 6 9 3 2 8 4 . 1 3 at lineal rate X .04.2.- 16. 17. Amount of Line 14 taxable o . 0 0 o . 0 0 at sibling rate X. 12 17. 18. Amount of Line 14 taxable o . 0 0 O. 0 0 at collateral rate X .15 18. 19. Tax Due 19. 3 2 8 4 . 1 3 ........ . ....... . 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT o Side 2 L 15056042126 15056042126 --.J REV-1500 EX Page 3 Decedent's Complete Address: DEc~oENrs NAME Lucretia H. Tra STREET ADDRESS 149 Shi ensbur Mobile Estates File Number o 0 CITY Shi STATE PA ZIP 17257 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 3.284.13 Total Credits (A + B + C) (2) 0.00 3. InteresVPenalty if applicable D. Interest E. Penalty TotallnteresVPenalty ( D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 0.00 3,284.13 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5A) (58) 3,284.13 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; ...................................................................... 0 00 b. retain the right to designate who shall use the property transferred or its income; ............................... 0 00 c. retain a reversionary interest; or ................................................................................................ 0 00 d. receive the promise for life of either payments, benefits or care? ....................................................... 0 00 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .. .... .......... ........................................................ ...... ...... ... 0 00 3. Did decedent own an 'in trust for' or payable upon death bank account or security at his or her death? ......... 0 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?.................................................................................................. 0 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)l. 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 exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. ~9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. ~9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent. whether by blood or adoption. REV-1502 EX + (6-98) . ,,'.tJd. .~ ~ SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Lucretia H. Trapp 0 0 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real DrODertv which is jointly-owned with riaht of survivorshiD must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1503 EX + (6-98) ..:W . 4 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Lucretia H. Trapp FILE NUMBER o 0 All property jointly-owned with right of sUlVivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1504 EX + (6-98) ..:W COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C ClOSEl Y.HElD CORPORATION, PARTNERSHIP OR SOlE.PROPRIETORSHIP ESTATE OF Lucretia H. Trapp FILE NUMBER o 0 Schedule C-1 or C-2 (including all supporting infonnation) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting infonnation to be submitted for sole-proprietorships. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH TOTAL (Also enter on line 3, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-~505 ~.. <:-. SCHEDULE CiII1 CLOSELY-HELD CORPORATE STOCK INFORMATION REPORT COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lucretia H. Trapp FILE NUMBER o 0 1 . Name of Corporation Address City 2. Federal Employer 1.0. Number 3. Type of Business Zip Code State of Incorporation Date of Incorporation Total Number of Shareholders Business Reporting Year State Product/Service 4. I STOCK TYPE TOTAl NUMBER OF PAR VAlUE NUMBER OF SHARES VAlUE OF THE I y, ~Votina SHARES OUTSTANDING OWNED BY THE DECEDENT DECEDENT'S STOCK Common $ Preferred $ Provide all rights and restrictions pertaining to each class of stock. 5. Was the decedent employed by the Corporation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 Yes 0 No If yes, Position Annual Salary $ Time Devoted to Business 6. Was the Corporation indebted to the decedent? ....................................... 0 Yes 0 No If yes, provide amount of indebtedness $ 7. Was there life insurance payable to the corporation upon the death of the decedent? ............... 0 Yes 0 No If yes, Cash Surrender Value $ Net proceeds payable $ Owner of the policy 8. Did the decedent sell or transfer stock in this company within one year prior to death or within two years if the date of death was prior to 12-31~2? DYes 0 No If yes, 0 Transfer 0 Sale Number of Shares Transferee or Purchaser Consideration $ Date Attach a separate sheet for additional transfers and/or sales. g. Was there a written shareholder's agreement in effect at the time of the decedent's death? . . . . . . . . . . . . 0 Yes 0 No If yes, provide a copy of the agreement. 10. Was the decedent's stock sold? .................................................0 Yes 0 No If yes, provide a copy of the agreement of sale, etc. 11. Was the corporation dissolved or liquidated after the decedent's death? ....................... 0 Yes 0 No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 12. Did the corporation have an interest in other corporations or partnerships? . . . . . . . . . . . . . . . . . . . . .. 0 Yes 0 No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. THE FOllOWING INFORMATION MUST BE SUBMITTED WITH THIS SCHEDULE 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 addressles and estimated fair market value/s. If real estate appraisals have been secured, attach copies. D. List of principal stockholders at the date of death, number of shares held and their relationship to the decedent. E. List of officers, their salaries, bonuses and any other benefits received from the corporation. F. Statement of dividends paid each year. List those declared and unpaid. G. Any other information relating to the valuation of the decedent's stock. (If more space is needed, insert additional sheets of the same size) REV-1506 EX + (9-00) :W COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C-2 PARTNERSHIP INFORMATION REPORT ESTATE OF Lucretia H. Trapp FilE NUMBER o 0 1. Name of Partnership Address Date Business Commenced Business Reporting Year City State 2. Federal Employer 1.0. Number 3. Type of Business Product/Service 4. Decedent was a 0 General 0 Limited partner. If decedent was a limited partner, provide initial investment $ Zip Code 5. PERCENT PERCENT BALANCE OF PARTNER NAME OF INCOME OF OWNERSHIP CAPITAL ACCOUNT A. B. C. D. 6. Value of the decedent's interest $ 7. Was the Partnership indebted to the decedent? ................................ 0 Yes 0 No If yes, provide amount of indebtedness $ 8. Was there life insurance payable to the partnership upon the death of the decedent? ........ 0 Yes 0 No If yes, Cash Surrender Value $ Net proceeds payable $ Owner of the policy 9. Did the decedent sell or transfer an interest in this partnership within one year prior to death or within two years if the date of death was prior to 12 -31-82? DYes 0 No If yes, 0 Transfer 0 Sale Percentage transferred/sold 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? . . . . . . . 0 Yes 0 No If yes, provide a copy of the agreement. 11. Was the decedent's partnership interest sold? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 0 Yes 0 No If yes, provide a copy of the agreement of sale, etc. 12. Was the partnership dissolved or liquidated after the decedent's death? ................. 0 Yes 0 No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 13. Was the decedent related to any of the partners? ................................ 0 Yes 0 No If yes, explain 14. Did the partnership have an interest in other corporations or partnerships? . . . . . . . . . . . . . . . . 0 Yes 0 No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. THE FOllOWING INFORMATION MUST BE SUBMITTED WITH THIS SCHEDULE A. Detailed calculations used in the valuation of the decedent's partnership interest. B. Complete copies of financial statements or Federal Partnership Income Tax returns (Form 1065) for the year of death and 4 preceding years. C. If the partnership owned real estate, submit a list showing the complete address/es and estimated fair market value/s. If real estate appraisals have been secured, attach copies. D. Any other information relating to the valuation of the decedent's partnership interest. REV-1507 EX + (6;-98) ..... COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF Lucretia H. Trapp FILE NUMBER o 0 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH TOTAL (Also enter on line 4, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) 'W SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lucretia H. Trapp FILE NUMBER o 0 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 Initial Deposit for Sale ofVehicle-Vln#288014, 2004 Jeep VALUE AT DATE OF DEATH 13,500.00 2 Refund check 626.22 3. Cash Deposit Orrstown Bank for sale of home, after closing costs/auction 56,304.75 4. Proceeds from Alaska Trust Account 17,771.00 5. Personal Property-Appraisal-Attached as Exhibit A 3,500.00 6. Refund check from Terminix 95.40 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 91 797.37 REV-1509 EX + (6-98) , .:. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Lucretia H. Trapp FILE NUMBER o 0 If an asset was made joint within one year of the decedenfs date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. 8 c JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. TOTAL (Also enter on line 6, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (6-98) ..... COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lucretia H. Trapp SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER o 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 INClUDE THE NAME OF THE TRANSfEREE, THEIR RElATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPUCASlE) VALUE 1. TOTAL (Also enter on line 7 Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (12-99) '. COMMONVllEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lucretia H. Trapp SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS Debts of decedent mUlt be reported on Schedule I, FILE NUMBER o 0 ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Fogelsonger-Bricker Funeral Home 3,955.00 2. Cumberland Law Journal-Advertisinig 75.00 3. The Sentinel-Advertising 137.03 4, File PA Inheritance Tax/Register of Wills fees 35.00 5. Advertising for real estate 822.80 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Melvin C. Binkley 4,779.01 Social Security Number(s)JEIN Number of Personal Representative(s) Street Address 25 Buckenham Drive City Chambers burg State P A Zip 17201 Year(s) Commission Paid: 1 2. Attomey Fees Administration 4,779.01 3. Family Exemption: (If decedents address is not the same as claimants, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills 268.00 5. Accountants Fees 6. Tax Retum Preparer's Fees 7. TOTAL (Also enter on line 9, Recapitulation) $ 14850.85 (If more space is needed. insert additional sheets of the same size) REV-1512 EX + (l2-03) . . 'W SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Lucretia H. Trapp FILE NUMBER o 0 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses, ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Schaffs to repair front door for decedant's home 1,050.00 2. Adams Electric 834.85 3. Embarq-telephone 128.47 4. Lot rent 853.78 5. Wells Fargo 881.34 6. Literary Guild 70.72 7. Dish Network 146.67 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 3 965.83 ~''''m'l. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES FILE NUMBER o 0 Lucretia H. TraDD RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS pnclude outright spousal distributions, and transfers under Sec. 9116 (al (1.2)] 1. Melvin C. Binkley Lineal 31,348.28 2. Lydia McLaren Lineal 31,348.28 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS:' A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) REV-1514 EX' (12~. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN Check Box 4 on Rev-1500 Cover Sheet ESTATE OF FILE NUMBER Lucretia H. Trapp 0 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 return. o Will 0 Intervivos Deed of Trust 0 Other liFE ESTATE INTEREST CALCULA TION NAIIE(S) OF LIFE TEIIANT(S) DATE OF BIRTH NEAREST AGE AT TERIIOF YEARS DATE OF DEATH LIFE ESTATE IS PAYABLE o Life or OTerm of Years o Life or OTerm of Years o Life or OTerm of Years o Life or OTerm of Years o Life or OTerm of Years 1. Value of fund from which life estate is payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2. Actuarial factor per appropriate table. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interest table rate - 031/2% 06% 010% OVariable Rate % 3. Value of life estate (Line 1 multiplied by Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ANNUITY INTEREST CALCULATION NAME(S)OF UfEANNUfI'ANT(S) DATE OF BIRTH NEAREST AGE AT TERM OF YEARS DATE OF DEATH ANNUITY IS PAYABLE o Life or o Term of Years o Life or o Term of Years o Life or o Term of Years o Life or o Term of Years - 1. Value of fund from which annuity is payable .......................................... $ 2. Check appropriate block below and enter corresponding (number) ........................... Frequency of payout - 0 Weekly (52) 0 Bi-weekly (26) 0 Monthly (12) o Quarterly (4) 0 Semi-annually (2) 0 Annually (1) 0 Other ( ) 3. Amount of payout per period. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . $ 4. Aggregate annual payment, Line 2 multiplied by Line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Annuity Factor (see instructions) Interest table rate - 0 3 1/2% 0 6% 010% 0 Variable Rate % 6. Adjustment Factor (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. Value of annuity - If using 3 1/2%, 6%, 10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 ...........................$ If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13 and 15 through 18. (If more space is needed, insert additional sheets of the same size) REV-1644 EX + (3-04) . INHERITANCE TAX . . SCHEDULE L COMMONWEALTH OF PENNSYLVANIA REMAINDER PREPAYMENT INHERITANCE TAX RETURN RESIDENT DECEDENT OR INVASION OF TRUST PRINCIPAL FILE NUMBER 0 0 I. ESTATE OF TraDD. Lucretia H. (Last Name) (First Name) (Middle Initial) This schedule is appropriate only for estates of decedents dying on or before December 12, 1982. This schedule is to be used for all remainder returns when an election to prepay has been filed under the provisions of Section 714 of the Inheritance and Estate Tax Act of 1961 or to report the invasion of trust principal. II. REMAINDER PREPAYMENT: A. Election to prepay filed with the Register of Wills on (Date) B. Name(s) of Life Tenant(s) Date of Birth Age on date Term of years income or Annuitant(s) of election or annuity is payable C. Assets: Complete Schedule L-1 1. Real Estate ............................. .$ 2. Stocks and Bonds . . . . . . . . . . . . . . . . . . . . . . . . . $ 3. Closely Held Stock/Partnership. . . . . . . . . . . . . . . $ 4. Mortgages and Notes. . . . . . . . . . . . . . . . . . . . . . . $ 5. CashlMisc. Personal Property. . . . . . . . . . . . . . . . $ 6. Total from Schedule L-1 ................................................... .$ D. Credits: Complete Schedule L-2 1. Unpaid Liabilities. . . . . . . . . . . . . . . . . . . . . . . . . . $ 2. Unpaid Bequests. . . . . . . . . . . . . . . . . . . . . . . . . . $ 3. Value of Unincludable Assets . . . . . . . . . . . . . . . . $ 4. Total from Schedule L-2 ................................................... .$ E. Total Value of trust assets (Line C-6 minus Line 0-4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ F. Remainder factor (see Table I or Table II in Instruction Booklet) . . . . . . . . . . . . . . . . . . . . . . . . G. Taxable Remainder value (Line E x Line F) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ (Also enter on Line 7, Recapitulation) III. INVASION OF CORPUS: A. Invasion of corpus (Month, Day, Year) B. Name(s) of Life Tenant(s) Date of Birth Age on date Term of years income or Annuitant(s) corpus or annuity is payable consumed C. Corpus consumed .......................................................... .$ D. Remainder factor (see Table I or Table II in Instruction Booklet) . . . . . . . . . . . . . . . . . . . . . . . . E. Taxable value of corpus consumed (Line C x Line D) ................................ $ (Also enter on Line 7, Recapitulation) REV-16~5 EX.+ (3.8~) INHERITANCE TAX SCHEDULE l- 1 COMMONWEALTH OF PENNSYLVANIA REMAINDER PREPAYMENT ELECTION INHERITANCE TAX RETURN 0 0 RESIDENT DECEDENT -ASSETS- FILE NUMBER I. Estate of TraDD Lucretia H. (Last Name) (First Name) (Middle Initial) II. Item No. Description Value A. Real Estate (please describe) T ota I va I ue of rea I estate $ (include on Section II, Line C- 1 on Schedule Ll B. Stocks and Bonds (please list) Total value of stocks and bonds $ (include on Section II, Line C-2 on Schedule L) C. Closely Held Stock/Partnership (attach Schedule C-1 and/or C-2) (please list) Total value of Closely Held/Partnership $ (include on Section II, Line C-3 on Schedule L) D. Mortgages and Notes (please list) Total value of Mortgages and Notes $ (include on Section II, Line C-4 on Schedule L) E. Cash and Miscellaneous Personal Property (please list) Total value of Cash/Misc. Pers. Property $ {include on Section II Line C-5 on Schedule II III. TOTAL (Also enter on Section II, Line C-6 on Schedule Ll $ (If more space is needed, attach additional 8V2 x 11 sheets.) REV-l'644 EX + (3-84) INHERITANCE TAX '* SCHEDULE L-2 COMMONWEALTH OF PENNSYLVANIA REMAINDER PREPAYMENT ELECTION INHERITANCE TAX RETURN -CREDITS- FILE NUMBER 0 0 RESIDENT DECEDENT I. Estate of TraDD. Lucretia H. (Last Name) (First Name) (Middle Initial) II. Item No. Description Amount A. Unpaid Liabilities Claimed against Original Estate, and payable from assets reported on Schedule L- 1 (please list) Total unpaid liabilities $ (include on Section II, Line D- 1 ciln Schedule L) B. Unpaid Bequests payable from assets reported on Schtildule L- 1 (please list) Total unpaid bequests $ (include on Section II, Line 0-2 qn Schedule L) C. Value of assets reported on Schedule L-1 (other than unpaid bequests listed under "B" above) that are not included for tax purposes or th~t do not form a part of the trust. Computation as follows: Total unincludable assets S (include on Section II, Line 0-3 on Schedule Ll III. TOTAL (Also enter on Section II, Line 0-4 on Schedule L) $ (If more space is needed, attach additional 81/2 x 11 sheets.) ''''~'~.* SCHEDULE M FUTURE INTEREST COMPROMISE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Check Box 4a on Rev.1500 Cover Sheet FILE NUMBER ESTATE OF Lucretia H. Trapp 0 0 This Schedule is appropriate only for estates of decedents dying after December 12,1982. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the future interest and attach a copy to the tax return. o Will 0 Trust 0 Other I. Beneficiaries NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH AGE TO NEAREST BIRTHDAY 1. 2. 3. 4. 5. II. For decedents dying on or after July 1, 1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal right. o Unlimited right of withdrawal o Limited right of withdrawal III. Explanation of Compromise Offer: IV. Summary of Compromise Offer: 1. Amount of Future Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (also include as part of total shown on Line 13 of Cover Sheet) . . . . . . $ 3. Value of Line 1 passing to spouse at appropriate tax rate Check One D 6%, D 3%, D 0% ................$ (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line 1 taxable at lineal rate Check One D 6%, D 4.5% . . . . . . . . . . . . . . . . . . . . . . $ (also include as part of total shown on Line 16 of Cover Sheet) 5. Value of Line 1 taxable at sibling rate (12%) (also include as part of total shown on Line 17 of Cover Sheet) ......$ 6. Value of Line 1 taxable at collateral rate (15%) (also include as part of total shown on Line 18 of Cover Sheet) ......$ 7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) . . . . . . . . . . . . . . . . . . . . . $ (If more space is needed, insert additional sheets of the same size) REV-164~ EX <:1-9_ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX DIVISION (AVAILAELE FOR DATES OF DEATH 01/01/92 to 12/31/94) ESTATE OF I FILE NUMBER Lucretia H. Trapp .. 0 0 This schedule must be completed and filed if you checked the spousal poverty credit box on the cover sheet. SCHEDULE N SPOUSAL POVERTY CREDIT PART I CALCULATION OF GROSS EST ATE 1. Taxable Assets total from line 8 (cover sheet) ................................... 1. 91 797.37 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. 6b. 6c. 6d. 6. SUBTOTAL (Lines 6a, b, c, d) ........................................................... 6. 7. Total Gross Assets (Add lines 1 thru 6) ............................................. 7. 91 797.37 8. 9. Total Actual Liabilities........................................................................ Net Value of Estate (Subtract line 8 from line 7) ................................ 8. 9. 91,797.37 . . PARTII \.AL(~\ILATION OF .;()'N r F."EMPTION INrOML ,Atta( 11 (Or"e~, 1)[' \.'dcr:ll IIl,IIVlduJI Ill' un, Tax Rl'lurl1 tor Ul}( I'clellt ,llld SpOllSP Income: 1. TAX YEAR: 19 2. TAX YEAR: 19 3. TAX YEAR: 19 2a. 3a. 2b. 3b. 2c. 3c. 2d. 3d. 2e. 3e. 2f. 3f. a. Spouse ............................. 1a. b. Decedent ......................... 1b. c. Joint ................................. 1c. d. Tax Exempt Income ......... 1d. e. Other Income not listed above ..................... 1e. f. Total................................. If. 4. Average Joint Exemption Income Calculation 4a. Add Joint Exemption Income from above: (1f) + (2f) + (3f) = (+3) 4b. Average Joint Exemption Income ............................................................................................................... "line 4(b) is greater then $40,000 - STOP. The estate is not eligible to claim the credit. If not, continue to Part Ill. = PART III CALCULATION 0'. SPOUSAL. POVERT',' CREDIT FOR RESIDENT AND NONRESIDENT ESTATES 1. Insert amount of taxable transfers to spouse or $100,000, whichever is less ..................................... 1. 2. 3. Multiply by credit percentage (see instructions) .................................................................................... This is the amount of the Resident Spousal Poverty Credit. Include this figure in the calculation of total credits on line 18 ofthe cover sheet. ............................................................. For Nonresidents, enter the ratio of the decedent's gross estate in PA to the value of the decedent's gross estate ........................................................................................................................ 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 2. 3. 4. 4. 5. 5. REV-1649 EX + (6-98) ,.:* SCHEDULE 0 ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Lucretia H. Trapp 0 0 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 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 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 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 of the 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 decedenfs survivin s use under a Section 9113 A trust or similar arran ement. Description Value Part A Total $ Part B: Enter the descri tion and value of all interests included in Part A for which the Section 9113 A election to tax is bein made. Description Value Part B Total (If more space is needed, insert additional sheets of the same size) . . . REV-1500 Discount, Interest and Penalty Worksheet Discount Calculation Total Amount Paid within three calendar months of the decedent's date of death: Discount: 0.00 Interest Table Year Days Delinquent Balance Due Interest this time period this year this period Before 1981 1982 1983 1984 1985 1986 1987 1988 throuah 1991 1992 1993 throuah 1994 1995 throuah 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 TOTALS Penalty Calculation If the decedent's date of death was on or before March 31, 1993, insert the applicable amount: Total Balance Due on January 17, 1996: Penalty: -,- LAST WILL AND TESTAMENT OF LUCRETIA H. TRAPP I, LUCRETIA H. TRAPP, of Anchorage, Alaska, being of sound mind and memory, and under no restraint, revoke all Wills and Codicils previously made by me, and declare this to be my Last Will and Testament. 1. I direct that I be cremated. 2. I direct that all property interests owned by me at my death not otherwise specifically disposed of by this Will or in any other manner are hereby devised to the Trustee ofthe LUCRETIA H. TRAPP DECLARATION OF TRUST DATED MAY 27,2004, as amended, or other Trustee in office at the time of my death to be held, administered and disposed of by the Trustee in accordance with the provisions of said Trust. 3. I hereby appoint my son, MELVIN c.L. BINKLEY, as Personal Representative. I hereby grant unto my said Personal Representative, full power and authority in the settlement of the estate; to compromise, compound and adjust and settle any and all claims and demands in favor of or against my estate for such sums, upon such terms and such manner as my said Personal Representative shall deem best. I hereby authorize my Personal Representative, if he/she so desires, to sell and convey, by proper instruments of conveyance, any and all real estate and personal property which I own and to reinvest the proceeds thereof, and to change said investments in such manner and form as he/she may deem for the best interest of the estate. Each and all the foregoing powers and authority may be exercised without Court order. In the event MELVIN c.L. BINKLEY is unable or unwilling to serve in such capacity, I appoint MELVIN c.L. BINKLEY's spouse, KIMBERLY KAY BINKLEY, as Personal Representative. In the event KIMBERLY KAY BINKLEY is unable or unwilling to serve in such capacity, I appoint KIMBERLY KAY BINKLEY's child, BRITTANY DAWN SOLLENBERGER, as Personal Representative. I hereby confer upon my said alternate Personal Representatives the same powers and authority which I heretofore conferred upon my originally appointed Personal Representative. I direct that no bond be required of any Personal Representative or alternate Personal Representative named in my WilL t, LUC~!t H. TRAPP, the testatrix, sign my name to this instrument at Anchorage, Alaska, on the - /l day of May, 2004, and being first sworn, declare to the undersigned authority that I s gn and execute this instrument as my Last Will and that I sign it willingly, that I execute it as my free and voluntary act for the purposes expressed in it, and that I am eighteen years of age or older, of sound mind and under no constraint or undue influence. 1 4~ ,. ., . We, -'E l u e. :r ."Tf.a *>('1\(] <\ and the witnesses, sign our names to this instrument, and being first sworn, declare to the undersigned authority that the testatrix, LUCRETIA H. TRAPP, signs and executes this instrument as her Last Will and that she signs it willingly, and that each of us in the presence and hearing of the testatrix, signs this Will as witness of the testatrix's signing, and that to the best of our knowledge the testatrix is eighteen years of age or older, of sound mind, and under no constraint or undue influence. t \. ~'-''--' \ ~ \ C\\.i\ .l ~"'" ~ (&,-~(C\C)aJ'ewu7J'''-t.( , v State of Alaska ) )ss Third Judicial District ) residing at .i\N c. hor u.C\ \. I ~l residing at C~ C) rh C( J~? tek..-- U" Subscribed, sworn to and acknowledged before me by the testatrix, LUCRETIA H. TRAPP, and subscribed and. sworn to before me by ~ \ lJ.2.- J. T~n.1.. rt<\I'IQrl and ~~\o:::>...("('?o- r A~et'r.:.roY'A::J\e.., witnesses, this ;;21~ay of May, 2004. ~ .Jfvv.J '~t I Commission expiration: ~1 q 2 .t CARL E. OCKER AUCTIONEER 4401 Philadelphia Avenue Chambersburg, PA 17201 (717) 264-6578 Personal Property Appraisal for Helene Trapp Estate 149 Gardner St Shippensburg, P A 17257 FRONT LIVING ROOM UPHOLSTERED SOFA ......................... .............................. ........................................ ......... .......200.00 DARK FINISH COFFEE TABLE .................................................................................................. 50.00 WALL CLOCK 31 DAY ..............................................................................................................25.00 BOOKSHELF ...... .................. .............................. ................ ............... ............................ ....... .........35.00 FLOOR LAMP ..................................................................... ......... ...... ...................... ......... .............20.00 3 WALL PICTURES ...................................................................................................................... 10.00 UPHOLSTERED CHAIR ............................................................................................................... 40.00 ENTERTAINMENT CENTER DARK FINISH........................................................................... 125.00 TOSHIBA COLOR TV .................................................... ......... .................................. .................. 125.00 N C VCR ...... ............... ......... ......... ......... ............ ...... ............................... ...................................... 50.00 ROUND DARK FINISH LAMP STAND ...................................................................................... 45.00 LEATHER RECLINER ........................................................ ......... ...... ...................... ...... ......... .... 125.00 FLOOR LAMP ................................................. .................. ......... ......... ........................................... 20.00 PAINTED OPEN HUTCH............................................................................................................ 125.00 KITCHEN APPLIANCES ..............................................................................................................25.00 DINING ROOM DARK FINISH TABLE & CHAIRS ............................................................................................150.00 CURIO CABINET .......... ................................. ............ ...... .................................. ...... ............... ...... 50.00 BATTERY WALL CLOCK ...........................................................................................................40.00 1930' S MAHOGANY BUFFET ....................................... ....... .............. ................ ...... ................. 100.00 LIVING ROOM TWO 3 PC LIVING ROOM SET ...........................................................................................................400.00 MAHOGANY DUNCAN PHYFE STAND ................................................................................... 60.00 1930'S FLOOR LAMP ................................................................................................................... 15.00 1930'S WALNUT LAMP ST AND................................................................................................. 50.00 2 DOOR BOOKCASE .................................................................................................................... 75.00 ORIENTAL STYLE RUG .............................................................................................................. 20.00 BEDROOM ONE CHERRY DRESSER, QUEEN ANNE HIGHBOY, 2 NIGHT STANDS.................................... 350.00 PINE CABINET .............................................................................................................................. 25.00 OAK GINGERBREAD MANTEL CLOCK...................................................................................50.00 OVAL FRAME ............................................................................................................................... 10.00 ENGLISH COPPER GOOSENECK TEA KETTLE ...................................................................... 50.00 MAHOGANY CHEVAL MIRROR ............................................................................................... 50.00 QUEEN SIZE IRON HEADBOARD BED .................................................................................. 125.00 MAHOGANY TILT TOP ST AND................................................................................................. 85.00 ExJu'~/t I'll II BEDROOM TWO CADENCE WEB ELECTRIC TREADMILL ................................................................................ 75.00 CHAMPION PAPER SHREDDER ................................................................................................20.00 BEDROOM THREE BOMBAY CHEST ..........................................................................................................................65.00 DOUBLE BED .................................................... .......................... ......................... ...... ............ ....... 75.00 MAHOGANY OPEN BOOKCASE .............................................................................................150.00 LARGE FRAME CAT PRINT ....................................................................................................... 20.00 .. .:..--.--- --~-""\ \ 2004 JEEP GRAND CHEROKEE LARADO, 8,000 MILES..................................................13,500.00~V TOTAL.............................................................................................................. $16,63 0.00 I, DO HEREBY CERTIFY that I have examined the tangible personal property of Helene Trapp Estate, 149 Gardner St, Shippensburg, PA 17257 And do value and appraise the same at $16,630.00 as being fair market Value of said property on this date February, 2907 Date II I "/01 Carl E. Ocker ~' A ( --'i Appraiser