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Home My WebLink About02-17-091505607121 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Coun Code Year File Number Bureau oflndividualTazes INHERITANCE TAX RETURN ~ Po Box 2sosol 2 1 0 9 0 0 7 6 Hamsburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 9 2 2 2 4 5 6 5 1 0 3 0 2 0 0 8 0 5 1 7 1 9 2 6 Decedent's Last Name Suffix Decedent's First Name MI R I C E A U D R E Y J (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI R I C E D A R I U S E Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW Q 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) ^X 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 1 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 CONFID ENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number J O E L R Z U L L I N G E R 7 1 7 2 6 4 6 0 2 9 Firm Name (If Applicable) Z U L L I N G E R D A V I S P C• First line of address 1 4 N O R T H M A I N S T R E E T Second line of address S U I T E 2 0 0 City or Post Office C H A M B E R S B U R G State ZIP Code __ _ _ - - REGISTER OF WILLS USE ONLY c- ] ~, _ 7 -~ - =rte . r ~~ ~,, ; _ ~ ~.~ .. r , + ,... - ~..~.1 ... v E - - ~ ---.- ..., ._.} _ - ,. : - - _ - -~-~ ... . - - ~ _:~ 1 .. ~ _~ r ri P A 1 7 2 0 1 Correspondent's a-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON~SPONSIB~I E FOR FILING RETURN DATE ~ ~ ~ 6905 GRINDSTONE HILL ROAD CHAMBERSBURG PA 17201 GNA RE OF EPA T AN REP E NT~ATIVE DATE ADD S 1 NORTH MAIN EET, SUI E 200 CHAMBERSBURG PA 17201 PLEASE USE ORIGINAL FORM ONLY Side 1 1505607121 1505607121 J 1505607221 REV-1500 EX Decedent's Social Security Number Decedent's Name: A U D R E Y J• RICE 1 9 2 2 2 4 5 6 5 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. D , D D 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested .... ... 6. • 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested .... ... 7. 8. Total Gross Assets (total Lines 1-7) ........................ ... 8. D . D D 9. Funeral Expenses & Administrative Costs (Schedule H) ............. ... 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ......... ... 10. 11. Total Deductions (total Lines 9 & 10) ........................ ... 11. 12. Net Value of Estate (Line 8 minus Line 11) ...................... ... 12. D ~ D D 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. D • D D TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 16. Amount of Line 14 taxable at lineal rate X .0 _ 16. 17. Amount of Line 14 taxable at sibling rate X .12 17. 18. Amount of Line 14 taxable at collateral rate X .15 18, 19. Tax Due ............................................ ....19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ^ Side 2 L 1505607221 15056D7221 J REV-1500 EX .Page 3 Decedent's Complete Address: File Number 21 09 0076 DECEDENTS NAME AUDREY J. RICE _ -- - -_ STREET ADDRESS 28 Robin Drive - - - - CITY STATE _ jp - Shippensburg PA 17257 Tax Payments and Credits: ~ • Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. InterestlPenalty if applicable D. I nterest E. Penalty Total Credits (A + B + C) (2) Total InterestlPenalty (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 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; ............................... ^ ^X c. retain a reversionary interest; or ................................................................................................ ^ ^X d. receive the promise for life of either payments, benefits or care? ....................................................... ^ ^X 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ^ X^ 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 ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exemot a transferto 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)]. 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. RF.V-150A EX + (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER AUDREY J. RICE 21 09 0076 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 VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. At the time of decedent's death she had no assets other than those held jointly with her surviving spouse, Darius E. Rice. The will was probated to obtain entry into a lockbox which was titled in the names of Darius E. Rice and Audrey J. Rice, his wife, and Brian W. Rice and Deborah J. Christman, children of the decedent and her surviving spouse. A copy of the inventory is attached to this return. The lockbox contained miscellaneous family papers of no value. Item No. 9 on the inventory is 7-1982 Lincoln Cent Collection with a note that it belongs to Greg Heberlig, grandson of the decedent and her surviving spouse. TOTAL (Also enter on line 5, Recapitulation) I ; (If more space is needed, insert additional sheets of the same size) JRZ - 5.1 rice.2 October 9, 2007 LAST WILL AND TESTAMENT I, Audrey 3. Fcice, of 28 Robin Drive, Shippensburg, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby declare this to be my will, hereby revoking any and all former wills and codicils thereto by me heretofore made . I. I direct that all my just debts and funeral expenses, including all expenses of my last illness, shall be paid from my estate as soon as practicable after my decease as a part of the expense of the administration of my estate. ~ II. I give, devise and bequeath the residue of my estate of every nature and wherever situate to my husband, Darius E. Rice, providing he shall survive me by thirty days. III. Should my husband predecease me or die on or before the thirtieth day following my death I give, devise and bequeath the residue of my estate of every nature and wherever situate as follows: A. Ten percent thereof to my grandson, Greg A. Heberlig; B. Ten percent thereof to my granddaughter, Michelle R. Kelso; C . Forty percent tnereoL ~~ «<Y ~..uu~....._~ ~ - - Christman; D. Forty percent thereof to my son, Brian W. Rice; E. In the event any of the aforesaid beneficiaries predecease me or die on or before the thirtieth day following my death, I give and devise their share to their issue, per stirpes, living on the thirty-first day following my death. Should my son, Brian W. Rice, predecease me or die on or before the thirty-first day following my death, or fail to survive me, I then bequeath his share of my estate to my daughter, Deborah ~'~o ~' J. Christman. IV. Any fiduciary under this will shall has~e the following powers in addition to those vested in them by law and by other provisions of my will applicable to all property whether principal or income, including property held for minors, exercisable without Court approval, and effective until actual distribution of all property: A. To retain any and all of the assets of my estate, real or Page 2 personal, without regard to any principle of diversification of risk. g. To invest in all forms of property including stock, common trust funds and mortgage investment funds without restriction to investments authorized for Pennsylvania fiduciaries as they deem proper, without regard to any principle of diversification of risk. C. To sell at public or private sale, to exchange or to lease for any period of time any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms or conditions as they deem proper. D. To allocate receipts and expenses to principal or income or partly to each as they from time to time think proper. ~,. To compromise any claim or controversy. in cash or in kind or partly in each. ~..d g, To distribute G. To hold property in their names without designation o any fiduciary capacity or in the name of a nominee or unregistered. V. I direct that all taxes that may be assessed in consequence of my death of whatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a part of the expense of the administration of my estate. Page 3 VI. The interest of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation; and the principal and income shall be paid by the trustee or guardian directly to or for the use of the beneficiary entitled thereto, without regard to any assignment, order, attachment or claim whatever. VII. I appoint my children, Brian W. Rice and Deborah J. Christman, as co-executors of this my will. VIII. No bond shall be required of any fiduciary hereunder in any jurisdiction. IN WITNESS WHEREOF, I hereunto set my hand and seal to this my last will and testament, consisting of six typewritten pages, the first three of which bear my signature in the ma~gin for the purpose of identification this _~~=~c. day of ao~. ( SEAL) Page 4 Signed, sealed, published and declared by the above-named testatrix as and for her last will and testament in our presence, who in her presence, at her request and in the presence of each other have hereunto set our hands as attesting witnesses. CX ~,' '~~ ~o gay r3[~~ ~~C~, G~~ c~ We, Audrey J. Rice, ~~)(7e I ~ ~~~~'~~~` and '~ ~ ~ the testatrix and the witnesses respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testatrix signed and executed the instrument as her last will and testament and that she executed it as her free and voluntary act for the purposes therein expressed and that each of the witnesses, in the presence and nearing of the said testatrix, signed the will as witnesses and to the best of their knowledge, said signer was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence . Page 5 ~~ Test ix Subscribed, sworn to and acknowledged before me by the above-named signer and subscribed and sworn to before ~te by the abo ~ }~~m ~ witnesses this (~~ day of ft1}-,P _, 2 ~ Notary Publ CpMiVIONWEAI.jH QF PENNSYLVf~NBA Notarial S®al public ,gngela M. Schaeffer, Notary Shippensbur913Oro, Curnbe~iand County My Commission Expires nnay 15, 2011 Member, Pennsylvania Association of Notaries Page 6 REV-495 EX+ IS-85) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERlTANGE TAX DIVISION POST OFFICE BOX 8327 HARRISEURG, PA 17105-8327 SAFE DEPOSIT BOX INVENTORY MUST BE COMPLETED BY REPRESENTATIVE OF FINANCIAL INSTITUTION WHERE SAFE DEPOSIT BOX IS LOCATED AN)D RETURNED TO ABOVE ADDRE COUNTY CODE FILE NUMBER 50CIAL/SCE~C'URITY OR D~EAT CERTIF~ATE NUMBER SS DEC DENT'S NA (IA~FIRST, MIDDLE)~~ / 1,;~ ":~!~ ~ ~S ~j S ~I ~ ~' (~ l°L". (, DATE OF DE TH , A~^D/~{yD~RESS F/PjE~EDENT (7R _ ~L~ ~ ~ ~,~ • /~ _° / `IfJ J !7 ~~ f') ~`J ., ~~I j 3 (CITY) TATE) `ZIP NAME AND ADDRESS OF PERSON REQUESTING THE OPENING O THE SAFE DS g ~ ( CODE) (NAME) OX ~ (STREET ADDRESS ~, ~ „y~. I (CITY) / (STATE) /~. f~~ »7 /~P, J /~ , , „ (ZIP CODE) NAME, ADDRESS AND RELATIONSHIP (IF ANY) TO DECEDENT, OF PERSON/(S) PR'rE'SE(JN`T-/AT TH~~f ~~ I a• ( ME) X OPENING ~~ .~~~~}-y'` h ,~ t (RELAT NSHIP) ~1~ r`~5~~z ~ ~~~ ~~~~~~- (STREET ADDRESS . ' ~'t- r;,,~( ~~,(_~-- ~l.•I ~ ~ ~~~,~ I ~~ (CITY) STATE /~ ~ ~ ~~// b. (NAME//) `" ~~~~rL(.CJr-~lJld{a(,r` ~~ ~, ~" ) (ZIP CODE) /~ ~~,1"~Cl-ctr ~ k~ r ~C ( ATIONSHIP) (ST((RE~~E~~T/ADDRES /~-t ~7-/li ~~~~~' ~-~~-/~~5 ~,/ (CITY) ~~ ~ ~! v~ (STATE) (ZIP CODE) ~• NAME) / _ ~ //~~ " / ~j,~'~7 t f - ~/~1 7~y-!~~~ ~ [J 1~ ~ "~-' (RELATIO HIP / (STREET ADDRESS) C' r ! i. T~~" /T f "_-J~~' - ~/ ~~~ f.i ~' f ~ ~~ ~i 0~~ "~~ r ~~fi ti"-~w I ( J (CITY) ` ( ATE) ' NAME AND ADDRESS OF FINANCIAL INSTITUTION WHERE THE ~E OS~~ ~~ ~~ (ZIP CODE) /~~ ~~ (NAME) T BOX IS LOE TED i1 ~ i ~~~t lC (ST~R(EET ADDRESS) _~~`` /) CJ~/~>+. In ~,~ ~6/V `~'t.. ~ (CITY) (STAB) (ZIP CODE) ~ NAME F PERSON MAKING LAST fjV RY ~~ % ' ~j~ `Jl /.~ ~ L~S ~,b~y~ h ~, row ~ ~ DATE A TI OF L ENTRY DATE F C NTRACT TO RENT BOX NUMBER OF BOX ~ ~ ~ / ~~'+~ / _ `~ ~~ ~~ ~ TITL UNDER WHI H B IS REGISTER D i r NAM A D ADDRESS OF PERSON(S) HAVING ACCESS TO BOX )~G JC.~ ~'~ ~''~~~ ~~ j) /^, ~/ J (, . ~) b. (NAME) ~ STREEf,~~AA,D11DRESS) `• f ~_ ~i f J /, ~ ;~~ I~(1rJIJ~ ~1 JAN %~/~' (~~~ ,~ .'! ~~`Ty~ y (Si. EETADDRESS ~~ +IGC%~Lb~J~ -y~l1 (CITY) ~ `1JI ~G~-L(. ~• (~ (STATE) (ZIP CODE) (CITY) f~~/"' ~,~`, (STATE) (ZIP CODE) NAME AND TITLE OF EMPLOYE TAKING THE INVENTORY t v~~ ~~(•~`-- ~ f' /] J ~/ WAS A WILL`/ THE BOX? ^YES ~1~0 l~r~ ~~~ ~~ ~( .~~[,~~< Y s, a. Dote of will: b. Name and address of personal representative, if named in the will (NAME) (STREET ADDRESS/ (CITY) (STATE( (ZIP CODE) t, Name and address of attorney, if any (NAME) (STREET ADDRESS) (STATE) (ZiP CODE) Page of SAFE DEP®SIT BOX IN\I/ENT~~tY INSTRUCTIONS (1) Cash: Report total only. (2) Stocks: List in detail every common or preferred certificate, warrant or other rights found in box. Stocks are to be designated by name of company, certificate number, date of certificate, name in which stock is registered, and number of shares and class of stock. (3) Obligations of U. S. Government: Number of items, date of issue, face value, names in which registered and type of ownership, i.e., jointly held, payable on death, etc. (4) Bonds: Designate by name, amount, serial number, or other designation. (bearer Bonds) (5) Bank and Savings and Loan Passbooks: State name of depositor, number of book, last date appearing in book, name of bank and branch, and balance. {6) Jewelry, Goins, Stamps, Manuscripts, etc: List and describe as fully as possible. (7) Deeds, Mortgages, Current Insurance Policies or other evidences of indebtedness: List and describe as fully as possible. ~ (8) All other contents. ITEM NO. ITEM DESCRIPTION _~ ~f r r~ ~ ~7 ~-.: ~~ ~ ~ ~. /cam: ~ ~i ~ ~ i'~J'C7 ~. / t/ ~- - ' v~c~' C-,~-c.~' c~C ~~ ~~~t-- ~ Cr-'t; ~i C c~~C~ ~ C ~:t.r "" ~~~~~ !) i t: li : 1 ~ ~-1 ~'7L<-~c._ `~~ rt IC t ~~ J~CV~, u.~t~ 7 i ~ ~~~ ~~ ~.L/'( (.t..a ~ :=li'~ ~~- j L; ~, lc~~~ ~ b~- ~ rc:;~.~cc ~~~ ~'0 czr`~c-c~..5 n~t7-col/li~~c:~t.~,s ~ ~~s re ~~~ ~ CLI'iLC.S -i~S ~~~1; ~uf- i ~~c~; ~ ~Y~~~ ,~f cup ~ - ~ ~ ~1 ~t'C~ c:uu.../ ~ C~ r. ~ i Ci,C ~7 ~ ; c.t,- Gti 7 t,,t,~ ~~ l U.fl ~, ~~ ,,.L~ 1~-c~r -c-C~ " ~ i 7d ~(~ ~%' ~C U~ ~.l` i (.~~ i ~ ~ l CU"r'~ l ~ ~' ~ ~ C ~ f~ C(..% 1 ~ ~ i «.. J ~J I certify under penal of perjury t at t e above record is correct and complete to the best of my knowledge and belief. ~'~~,L~~C ~'i ~ ~ J - . _~ ~ Signature /~~ ~~ ~ / ~ pp}e ~ ~ ;~ ~ Prin} Name and Ti}le NATR. Attn~6 ~arlitGww~1 Q1/ /~ v 7 7 ~~ ehnet/el if we~eeeww w~ ..ee .L...I:~..~we wi sL.:. ~~.....L t~~~ LAW OFFICES OF ZULLINGER -DAVIS PROFESSIONAL CORPORATION JOEL R. ZULLINGER 14 North Main Street Suite 200 Chambersburg, PA 17201 717-264-6029 Fax: 717-264-1884 JoelZullin er zullingerlaw com Dale F. Shughart, Jr. of counsel February 13, 2009 Cumberland County Register of Wills Cumberland County Courthouse HAMILTON C. DAVIS 20 East Burd Street, Suite 6 P.O. Box 40 Shippensburg, PA 17257 717-532-5713 Fax: 717-530-5222 hamiltondavislaw(a comcast net 1 Courthouse Square n~ ~' Carlisle, PA 17013 . _,,~ '; = w -_ Dear Register: r_-E, - ~. .~~ ~ ~., -; ~:~ RE: Estate of Audrey J. Rice _ ~ ~._~ '' ~ File No. 21-09-0076 ~`' - -~ --~ .. o Enclosed for filing in your office is an original and one copy of the PA Inheritance Tax Return for the above estate, along with check in the amount of $15.00 for filing fee. There is no inheritance tax due on the estate as the decedent held no assets in her name alone or jointly with any other party than her surviving spouse. The will was filed for probate to obtain access to a lockbox tided in the decedent's name, her surviving spouse and their two children. Also enclosed for filing is the certification of beneficiary notice. If you have any questions, please contact me. Thank you. Very truly yoQurs, ~~\- ~ oel R. Zullin _.._J ~_ Encls. t ~ / A ~ W o 0 w ++ ~ ,~ }-I W T f R ~ ~L,,, ~ a o C~ ~ M Z ~ N ~ ~ ~ ~-1 ~ o ~ J ~ ~ ~ ~ ~ ~ ~ ~ ~ N Z ~ ~ o o a' ~t ~ ~ ; /y+ T C C ~ ~ .~ ~ I.V N e-I 1-~ e--I (~ J-1 ~.1 ~.1 U] ~ ~ ~ " ~ e~ ~ ,--~ v 0 H