HomeMy WebLinkAbout08-14-09r ,
a. LttlOatlon Proceeds Received ~ 10. Spanal PwMV Cntlk /tlMe of damh ~ 11. Ebttion W tax untler Sec. 9113(A)
bsMaen 7331.81 entl 1-1~5) (AIIBCh SCh. 0)
CORRESPONDENT -THIS 8ECTIDN MUBT BE COMPLETED. ALL CORRESPONDENCE AND CONFa)ENTVLL TAX WFORMATX)N ULD BE DIRECTED TO:
Nams Deytltne TsNpftone Number
JAMES D. BOGAR 717 737 8761
J 1505607120
REV-1500 ~( (06.05) OFFICIAL USE ONLY
PA Departrnant of Revenue couxy cow veer File Nunca
Bureau of Individual Taxes INHERRANCE TAX RETURN
PO 80X.280601 2 1 Q 9 0 0 2 4
HaMSburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Socal Security Number Date of Death Date of Birth
170 30 2902 09 06 2008 04 O1 1938
Decedents Last Name Suffix Decedent's First Name MI
RUHLAND MARIE L
(H Appllpbk) Enter Surviving Spouse's IMOrmatlon Bslow
Spouse's Last Name Suffix Spouse's First Name MI
RUHLAND GLEN A
Spouse's Social Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FlLL IN APPROPRIATE OVALS BELOW
0 1. Onplnal Realm ~ 2. Supplemerxal Retum ~ 3. Remainder Retum (date of deaN
prior to 12-13-e2)
4. Limited Estate ~ 4a. F~ruxe iaa~q Ccmaemee ~ 5. Federal Estate Tax Retum Required
(wu a d..u1 awr 13-1z~az)
X 6. Decedrx DIW T-tale ~ DBCSdeIY Meixeirotl a LkYp Tuet
(Atrar7~Ccpyavap ~ (Axedl CeB,aT~) 0 e. Total Number of Safe Depostt BOxes
Flnn Nams (H Applkabk)
SOGAR & HIPP LAW OFFICES
First Ilse of address
ONE WEST MAIN STREET
Second Ilya of address
City or Post OHlee
SHIREMANSTOWN
State ZIP Cow
PA 17011
Correspondent's cattail address:
rlaw.com
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REGISTERLLS US~NLY ;": ~ ~
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DATE FLED IV
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Oeliel,
A. Ruhiand
James D. Boger
One West Main Street, Shiremanstown, PA 17011
L Side 1
1505607120
~/
DATE
1505607120
REV-1500 EX
1505607220
o.~ee«r~.e.n.: Marla L. Ruhland
RECAPITULATION
t. ReAi Estate (Schedule A) .......................................................................................... 1.
2. Stodrs and Bonds (Schedule B) ............................................................................... 2.
3. Closely Hekr Corporation, Partnership orSole-Proprietorship (Schedule C).......... 3.
4. Mortgages & Notes Receivabb (Schedub D) .......................................................... 4.
5. Cash, Bank Deposits & Miscellaneous Porsonal Properly (Schedub E) ................ 5.
6. Jointy Owned Property (Schedule ~ ^ Separate Billing Requested ............. 6.
7. Imer-Vivos Transfers 8 Miscellaneous Non-Probate Property
(Schedule G) ~ Separate Billing Requested ............. 7.
B. Total Gross Assets (total Lines 1-7) ...............................:....................................... 8.
Decedent's Sodal Secudty Number
170 30 2902
1,292.68
113.28
48,035.63
49,441.59
s. Funeral Expenses & Administrative Costs (Schedule H) ......................................... s - 17 , 5 6 2 . 3 0
10. Detrts of Decetlent, Mor~age Liabilities, 8 Liens (Schedule ~ ................................ 10. 18 , 0 4 9 . 2 8
t t. Total Daduetlons (torsi Limos 9 8 10) ...................................................................... i t. 3 5 , 611.5 8
12. NN Value of Esfab (Line 5 minus Line i t) ............................................................. 12. 13 , 8 3 0 . O 1
13. Charitabb and GovsmmaMal BequesWSec 9713 Trusts for which
an ebetion to tax has not been made (Schadub J) ................................................. 13.
14. NN Vsius SubJsct to Tax (Line 72 minus Line 13) .... ............................................ . 14. 13 , 8 3 0 . O 1
TAX COMPUTATION • SEE MISTRUCTWNS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax refs, or
transfers under Sac. 9176
(a>(t.z) x .o0
1, 2 9 2. 6 8
t e.
0. 0 0
16. Amount of Line 14 taxable
045
5 3 7
3 3
12 tg, 5 6 4 . 1 B
at lineal rate x • .
,
17. Amount of Line 14 taxable
0
0 0 ~ 7. 0 . 0 0
at sibling rate X .12 .
1 B. Amount of Line 14 taxable
0
0 0 t g. 0 . 0 0
at collateral rate X .15 .
19. Tax Due ........................................................................ ............................................ . 19. 5 6 4. 1 8
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Side 2
150560722U 1545607220
REV-1500 EX Page 3
Decedent's Complete Address:
FIIe Ntxnber 21-08-0024
DECEDENTS NAME
Merle L. Ruhland
STREET ADDRESS
1000 Claremont Road
cm
Carlisle srATE
PA zIP
17015
Tax Payments and Credits:
1. Tex Due (Page 1 Line t9) (t) 564.18
2. CrodltslPaymanb
A. Spousal Poverty Credit
B. Pdor Payments
C. Discount 0.00
Total Gredgs (A + B + C) (2) 0.00
3. InterestlPenaRy'rf applicable
p. Interest
E. Penaky
Total InterestlPenaRy (D + ~ (3)
4. H Line 2 is greater than Line 1 + Ltne 3, enter the dfRerence. This ~ the pVERPAYMENT. (4)
Chsek box on Page 2 uM ZO to roqusst a roNnd
5. H Line 1 + Line 3 is groater than Line 2, enter the dgfarence. This b the TAX DUE. (5) 584.18
A. Enter the Interest on the tax due. (5A)
g. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B) 5 64.18
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: Ya No
a. retain the use or income of the property transferred :..................................................................................
b. retain the right to designees who shag use the property transferred or ga Income :.................................... x
a retain a reversionary interest; or .................................................................................................................. x
d, receive the promise for life of either payments, benefits or care4 .............................................................. x
2. H death occurred after December 12, 1882, dkl decedent transfer property within one year of death wghout
roceiving adequate censideretion7 ....................................................................................................................... ^
3. Did decedent own an "In trust for or payable upon death bank account or security at his or her death7......... ^ ^x
Di d cad ra 1 dfvfdual Reg ment Aeeount annuity or other non-probate property which
b. d a a own an n m ,
contains a beneficiary designa8on7 ...................................................................................................................... ^x ^
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE 6 AND FILE R A8 PART OF THE RETURN.
For dates of death on or after Juty 1, 1994 and before January 1,
survving spouse is throe (3) percent p2 P.S. §9116 (a) (1.1) (i)j.
on the net value of transfers to or for the use
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 survving spouse is zero
(0) percent [72 P.S. §9716 (a) (1.1) (Iq]. The statute Qoes not exempt a transfer to a surviving spouse from tax, and the statutory requirements
for dladosure of assets and filing a tax return are still applicable evend the surviving spouse is the only benefiGary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased chlld twentyane 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 (O) percent 172 P.S. §9118 (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 p2 P.S. §9116 (a) (1.3)]. A
sibling is defined under SeGion 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Rw-1606IX• (6w1
SCHEDULE E
CASH, BANK DEPOSITS, 8~ MISC.
PERSONAL PROPERTY
cnwpnNe~ln' of rer++r+ev~vu~w
NHenrtwce ivlnEnmN
peauat or~vrr
ESTATE OF FILE NUMBER
Ruhiand, Marie L. 21-09-0024
Incq~tls tle popxM d aIM IM dsta iM proCSaES Ewa rauNed M iM abb.
AX plop~rtyfohNy~w~nW wIN M ripllt bwMVaMlp nwk Ir drJaW m wirtlub F.
Copyright (c) 2002 form software only The l_aekner Group, Inc. Form PA•7 S00 Schedule E (Rev. 6-98)
May. 14. 20D9 11:41AM PNC BANK 412-705-2141
PNC
t~,~cater-lewav
May 14, 2009
James D ]3ogar Esq
One W Main St
Shiremanstown, PA 17011
R£: Name: Marie L Rutland
SSN: 17030-2902
DOD: 09-06-2008
Dear Mr. Boger:
No. 3182 ?. 1/1
In response to your request for Date of Death (DOD) balances for the customer noted above, onr
recotda show the following:
Checking Aceoant
Account # 5004995917 Established: 06.01-2007
MARIE L RIJIiLAND
DOD balance: 51;292.68 non iatetest beating
Accowit # 5140054409 Established: 02-01-1962
MARIE L RTJHI.AND .
GLEN A RUHI.AND
DOD balance: 511.03 non interest bearing
Please note tbat tbia office provides date of death balances for aepoait accouua (11tH., CDs, checking sad
Savings). we do not procaa say 1lnandal traneaetloaa or provWe atatem~te. If you need aseistmce with
aRY of tltese items, please call 1-888-PNGBANK (1-888.762-2265)•ot stop by your local PNC Bank branch
office.
Sincerely,
National financial Services Centet
PNC Bank, N.A.
Member FDIC
Page 1 of 1
R°w16M EXt (eaa)
coLaaNUt:AUN aF rreNNevLVUTu
NHERRANCETAK REMiN
RE610FTrr CEC®ENr
SCHEDULE F
JOINTLY-OWNED PROPERTY
ESTATE OF FILE NUMBER
Ruhland, Marie L. 21-09-0024
n.n a«tw maesJWnewnlan °n. rar °re. tlacadrlrs ar. a e.wn, n mrrn° spare ae.ensauls a
SURVIVING JOINT TENANT(S) NAME
ADDRESS
B. Glendalene Sites
C.
JOINTLY OWNED PROPERTY:
2725 Llabum Road
Camp HIII, PA 17011
29 Eastwood Drive
Carlh)le, PA 17013
RELATIONSHIP TO DECEDENT
Daughter
~M
NUMBER LETTER
FOR JOINT
TENANT DATE
MADE
JGINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCLIL INSTITUTION AND BANK ACCOIMr
NUMBER OR SRAILAR IDENTIFYING NUMBER ATTACH DEED FOR
JOINTLY-HELD REAL ESTATE.
PATE OF DEATH
ALUE OF ASS %OF
DECD'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENT'S INTEREST
1 B SH212006 Membere 1st -Regular Savings Account 126.50 50.000% 63.25
No. 280791-00; princlpal balance as of
date of death 5126.48; accrued Interest
;0.02
2 B 8H2/2006 Members 1st -Checking Account No. 100.05 50.000% 50.03
290791-11; principal balance at date of
death ;100.05; accrued Interest 50.00
3 B 8/12/2006 Members 1st -Investment Savings 0.00 50.000°~ 0.00
Account No. 290791-05; princlpal balance
as of date of death 54,526.07; accrued
Interest 50.58. Jolnt owner, Glendalene
Sites, received separate billing from the
Department of Revenue regarding this
account and has paid the tax on this
account separetety. See attached Notice
of inheritance Tax Appreisement,
Allowance or Disallowance of
Deducatulons and Assessment of Tax on
Jointly Held or Trust Assets .
Total of Corrtlnua8on Schedule
atlaehed page
TOTAL (Also enter on Line 6, Recapitulation) I 113.28
(If moro space is needed, additional Deges of Ne same siu)
Copyright (e) 2002 form software only The Lackner Group, Inc. Form PA•1600 Schedule F (Rev. 6-98)
R°r1WY ex.Ivry
SCHEDULE F
~k,LTH~~~A~ANU JOINTLY-0WNED PROPERTY
NHERRANCETAX RETURN
"~°°~°~ continued
ESTATE OF FILE NUMBER
Ruhland, MaHe L. 21-09-0024
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
JOINTLY OWNED PROPERTY
NUMBER
LETTER
FOR JOINT
TENANT
DATE
MADE
JGINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCWL INSTRUTION AND BANK ACCOUNT
NUMBER OR SIMILAR IDENTiFTINO NUMBER ATTACH DEED FOR
J INRV~IELD REAL ESTATE.
ALUE OF ASS
~~ ~F
DECD'S
INTEREST
DATE OF DEATH
vALUE OF
DECEDENTS INTEREST
4 B 8M2I2008 Members 1st - Certkicate of Deposk No. 0.00 50.000°~ 0.00
290791-08; principal balance at date of
death 52007.20; accrued Interest 10.98.
Thls account waa established 07126/2008
by purchase wkh funds from Checking
Account No. 290781-00, which was
establhthed and made joint wkh
Glendalene Skea on SI72I2008. Joint
owner, Glendalene Skes, received
separate billing from the Department of
Revenue regarding thhe account and has
paid the tax on this account separately.
See attached Notice of Inherkance Tax
Apprektement, Allowance or
Disallowance of Deducatulons and
Assessment of Tax on Jointly Held or
Trust Assets.
TOTAL (Also enter on Line 8, Recapitulation)
113.28
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98)
PRIMARY OWNER: Glendalene Sites
REGUUIR SAVINGS ACCOUNT:
AetouM NumbeNSuRbr 290791-00
Date AxouM Ea4b0shed 08/122006
Pdndpal Balance at Date of Death 5126.48
Aeerued Interest to Date m Death 5.02
Total Pdndpal and Aewed Inteest to Date of DeaN 5128.50
Name m Joint Owner Marie Ruhland
Date JoIM Ownerohfp Established 08/12/2008
CH
Axount NumbsNSufBx 290791-11
Date Aaount Eshblkhed 08/17/2006
Pdndpal Balance at Date of !Math $100.05
Accrued Interost to Date of Death 5.00
Total Pdndpal and Accrued Interest to Date m Death 5100.05
Name m JoIM Owner Marie Ruhland
Date Joint Ownership Established 08/122008
INVESTMENT SAVINGS ACCOUNT:
Aaount Number/SufPoc 290791-06
Date Axount Established 08!122006
Pdndpal Balance at Date m Death 54,525.49
Accrued Interest to Date m Death 5.58
Total Pdndpal and Acuued Interest to Date m Death 54,528.07
Name m Joint Owner Mart Ruhland
Date Joint Ownership Established 081122006
CERTIFICATES OF DEPOSR:
Axount Number/Suffix 28079149
Date Account Established 07282008•
Pdndpal Balance at Date m Death 52,007.20
Accrued IMerost to Date of Death 3.98
Total Pdndpal and Accrued IMerost to Date of Death 52,008.18
Name m JoIM Owner Merb Ruhland
Date Jdnt Ownership Established 07282008
'Purchased by transfer m funds from 290791-00.
M`E~. ERS~~DERAL~EDIT~.1NI01-N-
Danielle A. ire 1111.[-r '/~lL'd~VK_~
Insurance Services Spedalist
May 13, 2009
Frhte of MARIE RUHT.AND
Date m Death: September 6, 2006
Soelal Security Number. 170-30-2902
5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 ww~vmembersist.org
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
~~ ~ ~~;,
BUREAU DF INDIVIDUAL TAXES ,..-y (~p~1r A4 . 'I NHERITANCE TAX
INHERITANCE TAX DIVISION '"X~P~(PR`¢~5~~ Y;'ai.'LOWANCE OR DISALLOWANCE
PO 80X 280601 ~ I;_~~ ~UD~tIp'~S~St ~XND ASSESSMENT OF TAX ON
HARRISBURG PA 17128-9 681 JOINTLY HELD OR TRUST ASSETS
2{3~91~AR -6 PM 1215 I
CLERK CF
GLENDALEN SITES ORPN,AN;Sr 0%R p
CUME'_. ~ P
29 EAST WOOD DRIVE
- CARLISLE - -PA 17015
REV-1548 E% AFP (01.09)
DATE 03-09-2009
ESTATE OF RUHLANO MARIE
DATE OF DEATH 09-06-2008
FILE NUMBER 21 09-0024
COUNTY ~ CUMBERLAND
SSN/DC 170-30-2902
ACN 08143646
APPEAL DATE: D5-OS-2009
(See reverse side uNder Objections)
Aaount Resitted
MAKE CHECK PAYABLE AND REMIT PAYMENT~TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~/. RETAIN LOWER PORTION FOR YOUR RECORDS ~""
REY-1548 EX AFP CO1-09)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
- GATE 03-09-2009
ESTATE OF RUHLAND MARIE DATE OF DEATH 09-06-2008 COUNTY CUMBERLAND
FILE N0. 21 04-0024 S.S/D.C. N0. 170-30-2902 ACN 08143646
TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED
JOINT OR 7R UST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT N0. 290791-49
TYPE OF ACCOUNT: ( )SAVINGS C ) CHECKING C )TRUST O()TIME CERTIFICATE
DATE ESTABLISHED 08-12-2006
Account Balance
Percent Taxable
Aaount Subject to Tax
Debts and Deductions
Taxable Aaount
Tax Rate
Tax Due
TAX CREDITS:
2.008.18
X 0.500
1,004.09
.00
1,004.09
X .45
45.18
NOTE: 70 INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT C+)
INTEREST/PEN PAID C-) gMOUNT PAID
12-29-2008 CD01074b .00 45.18
TOTAL TAX CREDIT
IALANCE OF TAX DUE
INTEREST AND PEN.
TDTAL DUE
45.18
.00
.00
.00
~ IF PAID AFTER THIS DATE, SEE REVERSE FDR CALCULATION DF ADDITIONAL INTEREST. ,
C IF TOTAL DUE IS LE55 THAN il. NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE DF THIS FORM FOR INSTRUCTIONS. )
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES il:`:.,~I`.~V~_V V; ir~piI CE`OF INHERITANCE TAX
INHERITANCE TA% DIVISION -.r(^".: ~~~?PRA FSEMEN'[l ALLOWANCE OR DISALLOWANCE
PO BOX 280601 ?f`~!~OK, DEDU6Ti0NS, AND ASSESSMENT OF TAX ON
NARRISHURD PA 17128.0601 JOINTLY HELD OR TRUST ASSETS
2009 h1AR -b PM 12~ 5 I
CLERK OF
ORPH~Jv''S COURT
GLENDALEN SITES CU~~GER~r.J CO., PA
29 EAST WOOD DRIVE
CARLISLE - - PA 17015-~- --
REV •1548 IX AFP [01.09)
DATE 03-09-2009
ESTATE OF RUHLAND MARIE
DATE OF DEATH 09-06-2008
FILE NUMBER 21 09-0024
COUNTY CUMBERLAND
SSN/DC 170-30-2902
ACN 08143645
APPEAL DATE: 05-OB-2009
(See reverse side under Objections)
Asoilnt Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS F
REV-1548 EX AFP (01-09)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 03-09-2009
ESTATE OF RUHLAND MARIE DATE OF DEATH 09-06-2008 COUNTY CUMBERLAND
FILE NO. 21 09-0024 S.S/D.C. N0. 170-30-2902 ACN 08143645
TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED
JOINT OR~TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT N0. 290791-05
TYPE OF ACCOUNT: 0OSAVINGS ( ) CHECKING C )TRUST C )TIME CERTIFICATE
DATE ESTABLISHED OS-12-2006
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
TAX CREDITS:
4,526.07
X 0.500
2,263.04
.00
2,263.04
X .45
101.84
NOTE: TO'INSURE PROPER CREDIT TO
YOUR ACCDUNT, SUBMIT THE
UPPER-PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT C+)
INTEREST/PEN PAID (-) AMOUNT PAID
12-29-2008 00010749 .00 101.84
• IF PAID AFTER TNIS DATE, SEE REVERSE FOR CALL
( IF TOTAL DUE IS LESS THAN il, NO PAYMENT IS R
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR),
CFF RLVLgCF CTTC nC TNTC FngN Cnq TNCT g11fTTnNC
TOTAL TAX CREDIT 101.64
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
ULATI ON OF ADDITIONAL INTEREST. ~
EpUIRED. ,:~
YOU MAY BE DUE A REFUND.
)
Rw-1670 E1I+(a.N)
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
co~agnueain~ of vea+sxvu+u
raernua:enncperuan
nseoe~r oECmert
ESTATE OF FILE NUMBER
Ruhland. Merle L. 21-09-0024
tris.arale mun a cornpaW rd asd r 1n a,mwa any a prawn t Orouph a an Orr.+«s..ie. am nEV-rsdd cavEn s~Ei. y...
ITEM
NUMBER
TME~DA7~E~7RMIFS~rr a+A~c ~oFn~~MEDFORCREN~.E3T h DATE OF DEATH
VALUE OF ASSET x of oECas
~~sr t7tCLUSItXI
pFnvaucne~) TAXABLE
VALUE
1 DWS InvsstmerMs - IRA No. 5000831; date of 28,743.35 3.000.00 23,743.35
death value 525,743.35. The Decedent's
daughter, Giendalene Sites, was the named
beneAciary of this account. •(AN EXEMPTION IN
THE AMOUNT OF 53,000.00 IS CLAIMED IN
ACCORDANCE WITH THE PROVISIONS OF THE
INHERITANCE AND ESTATE TAX ACT, BEING 72
P.S. SECTION 9108(c) AND 72 P.S. SECTION
9107(c)(3)).
2 Symetra life Insurance Company -Annuity No. 24.292.28 24,292.28
V000067890; date of death value 526,743.35. The
Dscendent's daughter, Glendalene Sibs, was the
named heneflclary of thht account (See
attached 1098-R.)
TOTAL (Also enter on Lute 7, Recapitulation)
(rc more space is neede4 addifional papas of the same slu)
Copyright (e) 2002 form software only The Lackner Group, Inc.
48.035.63
~ortn PA-1500 Schedule G (Rev. 8-98)
P.O. Box 219151
Kansas City MO 64121-9151
May 14, 2009
James D. $ogaz
Attorney at Law
One West Main Street
Shiremanstown, PA 17011
Fund: DWS Capital Growth Fund Class-S
Account: Multiple Accounts
Deaz Mr. Bogaz:
DWS
WVEBTMFNTS .
Dwbdn BEM Onup
I am writing in response to your recent letter regarding the below-referenced D W S fund accounts. Please extend
our condolences to the family of Marie L. Ruhland.
5000931
Registration of Account
The registration of this account is as follows:
DWS Trust Company Custodian
For the IItA of
Marie L. Ruhland
Please note that this account was established on January 19, 1999.
Balance of Account
Since September 6, 2008 was not a valid business day, below I have provided the number of shazes, shaze prices,
and dollaz values of this account as of September 5, 2008 and September 8, 2008.
Sentember 5, 2008
Fund Name (Class S) Number of Share Dollar Value
Shares Price
DWS Ca ital Growth Fund 518.409 $51.57 $26,734.35
Sentember 8, 2008
Fund Name (Class S) Number of Share Dollar Value
Shares Price
DWS Ca ital Growth Fund 518.409 $52.12 $27,019.48
Please note that this fund does not have a daily dividend accrual.
Beneficiary Information
The beneficiary information listed on this IRA is as follows:
Please accept this letter as confirmation that the above-referenced account was distributed to Glendalene M. Sites
on September 30, 2008.
229308413
Account Registration
This account is registered jointly with rights of survivorship in the names of Glen A. Ruhland and Marie L.
Ruhland with no named beneficiaries. Please note that it was established on December 6, 1999.
Balance. of Account
Since September 6, 2008 was aot a valid business day, below I have provided the number of shares, share prices,
and dollar values of this account as of September 5, 2008 and September 8, 2008.
September 5, 2008
Fund Name (Class S) Number of Share Dollar Value
Shares Price
DWS Ca ital Growth Fund 686.451 $51.57 $35,400.28
September 8, 2008
Fund Name (Class S) Number of Share Dollar Value
Shares Price
DWS C ital Growth Fund 686.451 $52.12 $35,777.83
Required Documents
Listed below aze the requirements to reregister the account into Glen A. Ruhland's name as the surviving joint
tenant
• A signature guaranteed Change of Account Ownership form signed in capacity by Glen A. Ruhland as
the surviving joint tenant. Please note that a signature guazantee is not required if transferring to Glen A.
Ruhland alone as the surviving joint tenant.
• A certified death certificate for Marie L. Ruhland. We received this document and will retain it on file.
What is a Signature Guarantee?
A signature guarantee is designed to protect an account from unauthorized activity and can be obtained at a bank
or brokerage firm. Please note that a notary public is not an acceptable guarantor.
Important Information
Upon receipt of the above documentation, a new account number will be established. Therefore, Glen A. Ruhland
will need to please discard any deposit slips he may have for the old account.
Mailing Instructions .
Please submit the above documentation, along with the enclosed bar coded Return Form, in the postage-paid
envelope provided.
Contact Us
If you have any questions, please contact one of our Shareholder Services representatives at (800) 728-3337. A
representative will gladly assist you Moaday through Friday between the hours of 8:00 a.m. and 5:00 p.m. Central
Time.
Sincerely,
/y'
Kay Leigh Jones
Mutual Fund Representative
20902796
Enclosure(s): Change of Account Ownership form
Return Form
Postage-Paid Envelope
FUI.TON FINANCIAL ADVISORS"
Malting Success Personal"
June 29, 2009
James D. Bogaz
One West Main St.
Shiremanstown, PA 17011
RE: The Estate of Marie L. Ruhland
Deaz Sir,
I am writing in response to your letter dated June 22, 2009.
Mane Ruhland had anon-qualified fixed deferred annuity through Symetra Financial.
Contract #V000057890
Owner: Marie L. Ruhland
Annuitant: Marie L. Ruhland
Contract date: 3/25/2008
Date of Death Value: September 6, 2008 $24,292.28
Please contact me if any additional information is required.
Regazds
~~~ti
Donal G. Guiswite
Financial Advisor
717-635-7301
rvlmn Finandal Advisors is headgttartercd at One Penn Square, Lancaster, PA !7602. Securities and investment advisory services offered through
Raymond James Finandal Services, InC. Manber FINRAlSIPC, an independent broker/dealer (not a~liated with Fulton Finandal Advisors),
and arc not FDIC insured, not guaranteed by arty fmancial institution, aze subject to risk and may lou value.
REV•NN pkt (ltasl
CONIMONWFALTN OF PENNSYLVANIA
INH~E 910ENM DTE~CEDEM
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Ruhland, Merle L. 21-09-0024
Debts of decedent must tIS reported on Schedule I.
NUMBER DESCRIPTION AMOUNT
A, FUNERAL EXPENSES:
See continuation schedule(s) attached I 10,072.62
g• ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Sodal Scarify Number(s) / EIN Number of Personal Representative(s):
Street Address
City State Zip
Year(s) Commission paid
2. Attorneys Fees Boger & Hipp Law Offices 4,940.00
8, Fatuity Exemption: (If decedents address is not the same as Gaimant's, attach explanation) 1,282.68
Gaimant Glen A. Ruhland
Street Address 2725 Llsbum Road
city Camp Hill state PA zip 17011
Relationship of Claimant to Decedent SpOUae
See eonUnuaUon schedule(s) attached
4. Probate Fees 136.00
5. Accountant's Fees
8. Tax Return Preparers Fees
7. Other Administrative Costa 1,121.00
See continuation schedule(s) attached
TOTAL (Also enter on line 8, Recapitulation) 17,552.30
Copyright (c) 2002 form soRxare only The Lackner Group, Inc. Forth PA-7600 Schedule H (Rev. 6.98)
SCHEDULE N
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Ruhland, Maria L. 21-09-0024
ITEM
NUMBER DESCRIPTION AMOUNT
Funerel Expenses
1 Robert E. Irwin Funeral Home 10,072.62
H-A subtotal 10,072.62
Family Exemption
2 Glen A. Ruhland - A family exemption in favor of Glen A. Ruhland, husband of Marie 7,292.88
L. Ruhland, the Decedent herein, Is claimed In accordance wkh the provisions of
the Pennsyhfanla Probate, Estates and Fiduciaries Code, 20 Pa.C.S. Section 3121 to
the extent of the probate assets available to satisfy this exemption from the
property listed in Schedule E hereinabove. At the time of her death, Marie L.
Ruhland resided at Claremont Nureing and Rehabilkatlon Center due to her
physical condkion. In addklon, Marie L. Ruhland and Glen A. Ruhland were
separated as of the date of death of Marie L. Ruhland. Marla L. Ruhland had
commenced a divorce action against Gkn A. Ruhland, which dNoroe action was
terminated by Order of Court dated September 26, 2008, no grounds for dhforoe
having bean established. A copy of the September 26, 2008 Order of Court Is
attached hereto and Incorporated hereln.
H-s3 subtMal 1,282.88
Other Administretive Costs
3 Cumberland Law Joumal -legal advertisement 75.00
4 Journal Publications -legal advertisement 85.00
5 Register of Wills - 2 Short Certificates 8.00
6 Register of Wills -fee for copies 3.00
Copyright (e) 2002 form software onty The Lackner Group, Inc. Form PA-7500 Schedule H (Rev. 6-98)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF (FILE NUMBER
Ruhland. Marie L. 21-09-0024
~M DESCRIPTION AMOUNT
NUMBER
7 RESERVES -Costs to conclude administraUon of Estate, including filing PA 950.00
Inheritance Tax Return, Inventory, AceounUng and Fiduciary Income Tax Returns
H•B7 Subtotal 1.121.00
Copyright (e) 2002 form so%ware only The Lackner Group, Inc. Form PA-1600 Schedule H (Rev. 698)
cv~y
MARIE L. RUHLAND, IN THE COURT OF COMMON PLEAS OF
Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA
vs. N0. 06 - 5297 CIVIL
GLEN A. RUHLAND,
Defendant IN DIVORCE
ORDER OF COURT
AND NOW, this a~ ~ day of ,
2008, the Plaintiff, Marie L. Ruhiand, having passed away on
September 6, 2008, and no grounds for divorce having been
established pursuant to 23 Pa.C.S.A Paragraph 3323(8), and
therefore, there being no .matters-pending before the Master,
the appointment of the Master is vacated and all matters
pending in this divorce action are terminated.
BY THE COURT,-
, > Gv~~
cc
Joanne Harrison Clough
Attorney for Plaintiff
Lesley J. Beam
Attorney for Defendant
~N T8St1l1fO8'~ 1N1i6C8O1' !11818 Ui1tO 58t f[1y 11a11a
3tK! the Sssl of ~ ~ ~ C2riis~. ~ ~
T a6 e
""
Ibvtelx IX+(6N)
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE L{ABILITIES, & LIENS
W MgNNRN.TN Of PENNBriVrW N
NMEanANCETAX RETURN
REBD@R DCC®ENT
ESTATE OF FILE NUMBER
Ruhland, Marie L. 21-09-0024
eNaue. iRe.iR,bun.a R.ad .,a.~....
rrEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Claremont Nureing Home 11,121.98
2 Joanne Harrison Clough, Esquire -outstanding legal fees for domisstic relations 6.518.65
matters
3 Pharmerka -pharmacy bill 408.85
TOTAL (Also enter on Line 10, Recapitulation) I 18,049.28
(tr rtwra space is needed, atltlmonal pages of the same size)
Copyright (c) 2002 form software only The Laekner Group, Inc. Form PA-i tS00 Schedule i (Rev. 6-98)
~'a"~•~I
SCHEDULE J
CONMAONWEALTN OF PENNSYLVANIA
INN
E$ ~E
T ~p MaN
BENEFICIARIES
~
~
ESTATE OF FILE NUMBER
Ruhland, Merle L. 21-09-0024
NUMBER NAME AND ADDRESS OF RELATIONSHIP TO
DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE
PERSON(S) RECEMNG PROPERTY (Words) ($$$)
Co Not lJx
I TAXABLE DISTRIBUTIONS [Indude,ouMght seousel,
Glen A. Ruhland Spouse One Hundred
2725 Liabum Road percent of rest,
Camp Hill, PA 17011 residue and
remainder
Total
dollar amounts for distributions shown above on lines 5 through 18, as appropnate, on Rev 1500 cover sheet
II.
UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF
Copyright (e) 2002 form software ony Tha Lackner Group, Ine.
Fonn PA-1600
J (Rev. 6-98)
LAST WILL AND TESTAMENT
OF
MARIE L. RUHLAND
I, MARIE L. RUHLAND, of 2725 Lisburn Road, Camp Hill,
(Lower Allen Township), Cumberland County, Pennsylvania, make,
publish and declare this as and for my Last Will and Testament, hereby
......._. .
__ __
revoking all other Wills and Codicils heretofore made by me.
FIRST: I direct that all inheritance, estate, transfer, succession
and death taxes, as well as my just debts and funeral expenses, of any kind
whatsoever, which may be payable by reason of my death, shall be paid
out of the principal of my estate as the same can conveniently be done.
SECOND: I give, devise and bequeath all the rest, residue
and remainder of my estate of whatever nature and wherever situate,
including any property over which I hold power of appointment and
together with any insurance policies thereon, unto my husband, GLEN A.
RUHI,AND, provided he survives me by thirty (30) days.
THIRD: Should GLEN A. RLJHLAND predecease me or die on
or before the thirty-first (31st) day following my death, I give, devise and
bequeath all the rest, residue and remainder of my estate of whatever nature
and wherever situate, including any property over which I hold power of
appointment and together with any insurance policies thereon, to my daughter,
GLENDALENE M. SITES, of Carlisle, Pennsylvania, provided that should
GLENDALENE M. SITES predecease me, I give and bequeath her share unto
her husband, MICHAEL E. SITES.
FOURTH: I acknowledge that I am the mother of DALE A.
RUHLAND and further state that DALE A. RUHLAND is not a named
beneficiary of this, my Last Will and Testament, as appropriate distributions
and gifts have been made to him during my lifetime.
FIFTH: In addition to all powers granted to them by law and by
other provisions of this Will, I give the fiduciaries acting hereunder the follow-
ing powers, applicable to all property, exercisable without court approval and
effective until actual distribution of all property:
(A) To sell at public or private sale, 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 (including credit, with or without
security) or conditions as are deemed propex. This includes the power to give
legally sufficient instruments for transfer of the property and to receive the
proceeds of any disposition.
(B) To partition, subdivide, or improve real estate and to enter
into agreements concerning the partition, subdivision, improvement, zoning or
management of real estate and to impose or extinguish restrictions on real
estate.
(C) To compromise any claim or controversy and to abandon any
property which is of little or no value.
(D) To invest in all forms of property, including stocks, common
trust funds and mortgage investment funds, without restriction to investments
2
authorized for Pennsylvania fiduciaries, as are deemed proper, without regard
to any principle of diversification, risk or productivity.
(E} To exercise any option, right or privilege granted in insurance
policies or in other investments.
(F) To exercise any election or privilege given by the Federal and
other tax laws, including, but not necessarily being limited to, personal income,
gift and estate or inheritance tax laws.
(G) To make distributions to my herein named beneficiaries in
cash or in kind or partly in each.
(H) To borrow money from themselves or others in order to pay
debts, taxes, ox estate or trust administration expenses, to protect or improve
any property held under my will, and for investment purposes.
(I) To select a mode of payment under any qualified retirement
plan (pension plan, profit sharing plan, employee stock ownership plan, or any
other type of qualified plan) to the extent provided for by the plan or the law.
SIXTH: I nominate and appoint GLEN A. RUHLAND,
Executor, of this, my Last Will and Testament. In the event of the death,
resignation or inability to serve for any reason whatsoever of GLEN A.
RUHLAND, I nominate and appoint GLENDALENE M. SITES, Executrix,
of this, my Last Will and Testament. In the event of the death, resignation or
inability to serve for any reason whatsoever of both GLEN A. RUHLAND and
GLENDALENE M. SITES, I nominate and appoint MICHAEL E. SITES,
Executor, of this, my Last Will and Testament. I direct that my Executor or
3
Executrix, as the case may be, shall not be required to post security or a bond
for the performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to
this, my Last Will and Testament, this ~~ day of October, 2003.
_~"~/emu: ~~~~.~~ (SEAL)
MARIE L. RUHLAND
Signed, sealed, published and declared by the above-named Testatrix as
and for her Last Will and Testament in our presence, who, at her request, in
her presence and in the presence of each other, have hereunto subscribed our
names as attesting witnesses.
'al T[.ina G'f., Nttlnsies/x.,~ ~ Host' ~~ /
Address ~ Name
Address /~ Name
4