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Home My WebLink About12-08-08 (3)15056051058 _ REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Coun Code Year File Number Bureau oflndividual Taxes ~ INHERITANCE TAX RETURN ~ Po Box 2aosol 21 08 0292 _ Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 03/07/2008 11 /14/1944 DecE:dent's Last Name Suffix Decedent's First Name MI DII'PLE III WALTER L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW • 1. Original Return 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate 4a. Future Interest Compromise (date of 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received 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. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Narne Daytime Telephone Number WILLIAM E. MILLER, JR. Firrn Name (If Applicable} MILLER & ASSOCIATES, PC First line of address 1822 MARKET STREET Second line of address City or Post Office CAMP HILL Correspondent's e-mail address: m111eraSSOC18W@eplX.net State ZIP Code PA 17011-4824 (717) 737-910 h ' REGISTER-t~FNllt.L~ 6 ~~~)VL" .:i '~1 _l r~ , ~;-, ~ t W -" ~J _ _'.1 h.) _. - 1 - ~ ,. -. 4.._t DATE FILE) ~'`~ Under penalties of perjury, i derlare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of pr'eparer other than the personal repraseritative is hased on all information of which preparer has any knowledge. SIGNATURE PER;~KI"'RESP ~ IB FOR FILIIuG RETURN - DATFJ -~ _ f f 2197 Yale Avenue, Camp Hill, PA 17011 - -- -- _- - SIC NATURE OF PREPARER OTHER THAN REPRESENTATIVE DA E M.. ~--?-w- ~- -z___--_ --~-z ~._ ~, ___ - - _ ---- ADDRESS 11322 Market Street, Camp Hill, P 7011-4824 PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 J 15056052059 REV-1500 EX Decedent's Social Security Number Decedent's Name: WALTER L DIPPLE RECAPITULATION 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, 376.63 6. Jointly Owned Property (Schedule F) - Separate Billing Requested ..... .. 6. 5,361.22 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested...... .. 7. 117,646.66 8. Total Gross Assets (total Lines 1-7) .................................. .. 8. 129,384.51 9. Funeral Expenses & Administrative Costs (Schedule H) ................... .. 9. 12,472.66 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .............. .. 10. 2,498.58 11. Total Deductions (total Lines 9 & 10) ................................. .. 11. 14,971.24 12. Net Value of Estate (Line 8 minus Line 11) .......................... . .. 12. 114,413.27 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 13. 14 Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. 114,413.27 T,AX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 1!i. Amount of tine 14 taxable at the spousal tax rate, or transfers under Sec. 911 fi (a)(1.2) X .0_ 15. 1Ei. Amount of Line 14 taxable at lineal rate X .0 _ 16. 1 I. Amount of Line 14 taxable 228.72 50 17 6 027.45 , at sibling rate X .12 . , 1f.. Amount of Line 14 taxable 64 55 184 627 68 9 , . at collateral rate X .15 18 . , 19. TAX DUE ..................................................... . .. 19. 15,655.13 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ~ 15056052 15056052059 REV-15~~ EX Page 3 Decedent's Complete Address: File Number 2~ 08 0292 WALTER STREET ADDf2ESS 2197 Yale Avenue CITY Camp Hill - -- -- - STATE ZIP PA 17011 Tax Payrnents and Credits: 1. Tax Due (Page 2 Line 19} 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments _ C. Discount (1) To1ai Credits (A + 8 + C) (2) 3. Interest,'Penalty if applicable D. Interest E. Penalty --- f Total Interest/Penalty (D + E ) 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. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A This is the BALANCE DUE. (3) (4 ) (5) (5A) (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 15,655.13 15,655.13 15,655.13 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 :.......................................................................................... ^ b. retain the right to designate who shall use the property transferred or its income :.......................................... ^ c. retain a reversionary interest; or .......................................................................................................................... ^ d. receive the promise for life of either payments, benefits or care? ...................................................................... ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................................... ~ ^ IF THE ANSINER 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 stiN 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.'L}]. The tax rate imposed on the net value of transfers to or for the use of the decedent's Linea! benef!ciaries 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)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. DECEDENT'S SOCIAL SECURITY NUMBER L DIPPLE 199-34-8147 REV-150£3 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & M{SC. PERSONAL PROPERTY ESTATE OF FILE NUMBER WALTZER L. DIPPLE, III 21-08-0292 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. (If more space is needed. insert additional sheets of the same size) Janney Montgomery Scott 1.I.~; March 24, 2008 William E. Miller Jr., Esquire Miller ~ /~.~cn~latPc_ P(~ 1822 Market Street Camp Hill, PA 17011 Dear Attorney Miller, Per our telephone conversation today, I am providing you with the account titling information for the assets held at our firm for Walter L. Dipple DOD 3/07/2008. Account Number Title 2877-0002 Walter L Dipple 2913-5001 Walter L Dipple, IRA 2931-7500 Walter L Dipple Roth IRA 4644-2851 Anita L Karl & Walter L Dipple JTWROS If you need any additional information, please contact my office. Best regards, ~~~ -~? Mark D. Vibostok Financial Consultant [~C ..~iisi'•E~ ~., `,ut~ci. Li~~~~niri. I i ",iL~,~ i ~~,~ _, _ ;u:•1 u~~,~r.'_,,;;~_ :~~.~u ~ ~ _. ~.~ 0:~ il~l,ti ~ ~, iui n At~~ ,. ! ..n i~ r. ~~~i .in~~ i.~. ~- ~ ,till i(ri~ ~i ~..u~h~` \Icmin~r ~~~, iu~.~ ~ 1,~~.~ .!~,r ;'i-~r:i lion i ,n;~~n,uinr, Estate Valuation Date of Death: 03/07/2008 Estate of: Walter L. Dipple Valuation Date: 03/07/2008 Account: 2877-0002 Processing Date: 03/18/2008 Report Type: Date of Death Number of Securities: 1 File ID: Walter L. Dipple DOD 030708 lof4 Shares Security Mean &/or Div & Int Security or Par Description High/Ask Low/Bid Adj'ments Accruals Value 1) 289.293 FRANKLIN TEMPLETON FD ALLOCATR (35472P828) FOUNDNG ALLO C Mutual Fund (as quoted by NASDAQ) 03/07/2008 12.01000 Mkt 12.010000 3,474.41 Total Value: Total Accrual: Total: $3,474.41 $0.00 $3,474.41 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. Janney Montgomery Scott LLC assumes no responsibility for accuracy or completeness of the information provided, the Date of Death and the specific securities, which are valued. While we deem this information to be reliable, we do not warranty or guarantee its accuracy. This service is not intended to constitute legal or tax advice. You should consult with your tax professional and attorney to discuss estate settlement and any legal matters. Estate Valuation Date of Death: 03/07/2008 Estate of: Walter L. Dipple Valuation Date: 03/07/2008 Account: 2913-5001 I?rocessing Date: 03/18/2008 Report Type: Date of Death Number of Securities: 10 File ID: Walter L. Dipple DOD 030708 2of4 Shares Security Mean &/or Div & Int Security or Par Description High/Ask Low/Bid Adj'ments Accruals Value 1) 2469.621 FEDERATED EQUITY FDS (314172651) KAUFMANN CL C Mutual Fund (as quoted by NASDAQ) 03/07/2008 5.14000 Mkt 5.140000 12,693.85 2) 239.939 FEDERATED EQUITY FDS (314172610) KAUFMN S CAP C Mutual Fund (as quoted by NASDAQ) 03107/2008 20.54000 Mkt 20.540000 3) 706.1 FIRST EAGLE FDS INC (32008F705) GLOBAL FD CL C Mutual Fund (as quoted by NASDAQ) 03/07/2008 43.15000 Mkt 43.150000 4) 405.754 IVY FDS INC (466000734) ASSET STRAT C Mutual Fund (as quoted by NASDAQ) 03/07/2008 27.32000 Mkt 27.320000 5) 371.699 MUTUAL SER FD INC (628380701) CL C Mutual Fund (as quoted by NASDAQ) 03/07/2008 22.51000 Mkt 22.510000 6) 200 NEUBERGER BERMAN RE ES SEC FD (64190A103) COM American Stock Exchange 03/07/2008 9.92000 9.38000 H/L 9.650000 Page 1 4,928.35 30,468.22 11,085.20 8, 366.94 1, 930.00 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. Janney Montgomery Scott LLC assumes no responsibility for accuracy or completeness of the information provided, the Date of Death and the specific securities, which are valued. While we deem this information to be reliable, we do not warranty or guarantee its accuracy. This service is not intended to constitute legal or tax advice. You should consult with your tax professional and attorney to discuss estate settlement and any legal matters. Date of Death: 03/07/2008 Estate of: Walter L. Dipple Valuation Date: 03/07/2008 Account: 2913-5001 Processing Date: 03/18/2008 Report Type: Date of Death Number of Securities: 10 File ID: Walter L. Dipple DOD 030708 2of4 Shares Security Mean &/or Div & Int Security or Par Description High/Ask Low/Bid Adj'ments Accruals Value 7) 1785.925 CLAYMORE SECS DEFINED PORTFOL (183869395) UT442TARACP3MR Miscellaneous 03/07/2008 8.43000 A/B 8.430000 15,055.35 8) 1919.012 CLAYMORE SECS DEFINED PORTFOL (183869510) UT442ZACKSP9MR Miscellaneous 03/07/2008 6.99000 A/B 6.990000 13,413.89 9) 1848.956 FT {302736275) UT1540TF4N07RM Miscellaneous 03/07/2008 8.09000 10) 1201.51 Cash (CASH) Accrual Total Value: Total Accrual: Total: $113,926.22 Page 2 7.90000 A/B 7.995000 14,782.40 0.51 1,201.51 $113,925.71 $0.51 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. Janney Montgomery Scott LLC assumes no responsibility for accuracy or completeness of the information provided, the Date of Death and the specific securities, which are valued. While we deem this information to be reliable, we do not warranty or guarantee its accuracy. This service is not intended to constitute legal or tax advice. You should consult with your tax professional and attorney to discuss estate settlement and any legal matters. Estate Valuation Date of Death: 03/07/2008 Estate of: Walter L. Dipple Valuation Date: 03/07/2008 Account: 2931-7500 Processing Date: 03/18/2008 Report Type: Date of Death Number of Securities: 1 File ID: Walter L. Dipple DOD 030708 3of4 Shares Security Mean &/or Div & Int Security or Par Description High/Ask Low/Bid Adj'ments Accruals Value 1) 360.159 FT (30267P729) UT 765BIOTH9RS Miscellaneous 03/07/2008 10.49000 10.17000 A/B 10.330000 3,720.44 Total Value: Total Accrual: Total: $3,720.44 $3,720.44 $0.00 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. Janney Montgomery Scott LLC assumes no responsibility for accuracy or completeness of the information provided, the Date of Death and the :specific securities, which are valued. While we deem this information to be reliable, we do not warranty or guarantee its accuracy. This service is not intended to constitute legal or tax advice. You should consult with your tax professional and attorney to discuss estate settlement and any legal matters. Estate Valuation Date of Death: 03/07/2008 Estate of: Walter L. Dipple Valuation Date: 03/07/2008 Account: 4644-2851 Processing Date: 03/18/2008 Report Type: Date of Death Number of Securities: 3 File ID: Walter L. Dipple DOD 030708 4of4 Shares Security or Par Description 1) 1310.968 FEDERATED E~ KAUFMANN CL Mutual Fund 03/07/2008 Mean &/or Div & Int Security High/Ask Low/Bid Adj'ments Accruals Value ~UITY FDS (314172651) C (as quoted by NASDAQ) 5.14000 Mkt 5.140000 6,738.38 2) 258.758 LORD ABBETT MID CAP VALUE FD (543919104) CL A Mutual Fund (as quoted by NASDAQ) 03/07/2008 15.19000 Mkt 15.190000 3) 53.49 Cash (CASH) Accrual Total Value: Total Accrual: Total: $10,722.44 Page 1 3, 930.53 53.49 0.04 $10,722.40 $0.04 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. Janney Montgomery Scott LLC assumes no responsibility for accuracy or completeness of the information provided, the Date of Death and the specific securities, which are valued. While we deem this information to be reliable, we do not warranty or guarantee its accuracy. This service is not intended to constitute legal or tax advice. You should consult with your tax professional and attorney to discuss estate settlement and any legal matters. REV-1509 EX+ (6-98} COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT scNE~u~E F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER WALTER L. DIPPLE, III 21-0$-0292 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 A. ANITA L. KARL 2197 Yale Avenue, Camp Hill, PA 17011 Friend B. C JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET °i OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENTS INTEREST 1. A. ~z/d~/~2 Janney, Acct No. 4644-2851, titled in the name of Walter L. Dipple, II! and 10,722.44 50 5,361.22 Anita I Karl .Inint Tanantc with Rinht of Sllrvivnrchin 0 TOTAL (Also enter on line 6, Recapitulation) $ 5,361.22 (If more space is needed, insert additional sheets of the same size) REV-1510 EX+ (6-98) ., ~ CC>MMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE: OF SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER WALKER L. DIPPLE, III 21-08-0292 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. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER ATTACHACOPYOFTHEDEEDFORREALEBTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE ~ Janney, Acct No. 2913-5001, titled in the name of Walter L. Dipple, III, 113,926.22 50 0.00 56,963.11 Individual Retirement Account ("IRA"), beneficiary -Anita L. Karl-50% 2. Janney Acct. No. 2913-5001, titled in the name of Walter L. Dipple, III, 113,926.22 25 0.00 28,481.55 Individual Retirement Account ("IRA"), beneficiary-Lynn Algier-25% 3. Janney, Acct No. 2913-5001, titled in the name of Walter L. Dipple, III, 113,926.22 25 0.00 28,481.56 Individual Retirement Account ("IRA"), beneficiary-David V, Dipple-z57` 4. Janney, Acct No. 2931-7500, titled in the name of Walter L. Dipple, III, Roth 3,720.44 50 0.00 1.860.22 IRA, beneficiary-Anita L. Karl-50% 5. Janney, Acct No. 2931-7500, titled in the name of Walter L. Dipple, III, Roth 3,720.44 25 0.00 930.11 IRA, beneficiary-Lynn Algier-25% 6. Janney, Acct No. 2931-7500, titled in the name of Walter L. Dipple, III, Roth 3,720.44 25 0.00 930.11 IRA, beneficiary-David V. Dipple-25% TOTAL (Also enter on line 7 Recapitulation) $ I 117,646.66 (If more space is needed, insert additional sheets of the same size) EV-1511 EX+ (12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE; OF FILE NUMBER WALTER L. DIPPLE, III 21-08-0292 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t Cable-Reber Funeral Home Ltd-cremation services 1, 360.00 Woodlawn Memorial-memorial plaque 2, 075.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 5,000.00 Name of Personal Representative(s) Anita L. Karl Social Security Number(s)/EIN Number of Personal Representative(s) Street Address 2197 Yale Avenue City Camp Hill .State PA Zip 17011 Year(s) Commission Paid: 2. Attorney Fees 3, 000.00 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 121.00 5. Accountant's Fees 500.00 6. Tax Return Preparer's Fees 7. Cumberland Law Journal-advertisement 75.00 s. The Sentinel newspaper-advertisement 142.06 9. EIN # electronically filed 193.00 ~ o. PSECU-establish estate account 6.00 TOTAL (Also enter on line 9, Recapitulation) $ 12,472.66 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-03) SCHEDULE 1 COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ~ ESTATE OF FILE NUMBER WALTER L. DIPPLE, III 21-08-0292 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical exoPncac (If more space is needed, insert additional sheets of the same size) LAW OFFICES OF MILLER & ASSOCIATES, PC William E. Miller, Jr. 1822 MARKET STREET • CAMP HILL, PA 17011 Of Counsel: TEL: (717) 737-9210 • FAX: (717) 737-9215 Michael L. Bangs 8 December 2008 HAND DELIVERED Glenda Farner Strasbaugh, Register of Wills ~? ^, ~ Cumberland County Court House o .--a c~ _ f-- ~s~-_~ One Courthouse Square ~! ~ ~ ~ ~} Carlisle, PA 17013 ~ ~ ~ ` ; ~~'~ .sue, -- - _.-. z. Re: Estate of Walter L. Dipple, III, Deceased -;c1..r., ~~ ~-- =~ _ Estate No. 21-08-0292 ,,~ L`.' _ ~ ~`'' =;~' ca Dear Ms. Strasbaugh: We represent the Estate of Walter, L. Dipple, III, Deceased, and its Administra- trix, Anita L. Karl. Mr. Dipple died on 7 March 2008, a resident of the Borough of Camp Hill, Cumberland County. Mr. Dipple left no Will. Mr. Dipple is survived by his sister, Lynn Algier, and his brother, David V. Dipple. Mr. Dipple is also survived by Ms. Karl, with whom he had a joint account with Janney Montgomery Scott LLC, established on 5 December 2002. Ms. Karl was also a beneficiary under two individual retirement accounts held by Mr. Dipple. We enclose herewith the filing: 1. The Original and one (1) copy of the Pennsylvania Inheritance Tax Return Resident Decedent, Form REV-1500, for Mr. Dipple's Estate. 2. Check of the Estate, dated 5 December 2008, made payable to the Register of Wills for $15, representing the filing fee for the Form REV-1500. 3. Check of the Estate, dated 5 December 2008, made payable to the Register of Wills, Agent, in the amount of $6,027.45, representing payment in full of the Pennsyl- vania Inheritance Tax due from the Estate. 4. Check of A. L. Karl, dated 5 December 2008, made payable to the Register of ~~IVills, Agent, in the amount of $9,627.68, representing payment in full from Ms. Karl for the taxes on her share of the IRA assets. Please acknowledge receipt of this letter and its enclosures this date, which is timely filed, since the date of death deadline for filing was a legal holiday and this is the next business day. We are providing an additional copy of this letter for you to acknow- ledge the filing. C lenda Farner Strasbaugh, Register of Wills Page 2 8 December 2008 If you have any questions, please contact the undersigned. Thanks for your cooperation. Very truly yours, MILLER & ASSOCIATES, PC ~,w ~~. ~- ,r. -- William E. Miller, Jr. , \NEM/mlj E=nclosures c;c: Anita L. Karl, Administratrix