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01-07-10
J 1505607120 REV-1500 EX (06-05) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO 80X.280601 ~ ~ INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 2 1 0 9 10 8 2 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 019 12 4942 10 07 2009 07 27 1921 Decedent's Last Name Suffix Decedent's First Name MI WICKWIRE WARREN p (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI WICKWIRE RHODA C Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW X^ 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 4. Limited Estate ~ 4a. Future Interest Compromise 5. Federal Estate Tax Return Re uired (date of death after 12-12-82) ^ 4 g. Decedent Died Testate (Attach Copy of Will) ^ ~. Decedent Maintained a Living Trust (Attach Copy of Trust) 0 8. Total Number of Safe Deposit Boxes ^ 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 TO: Name Daytime Telephone Numb JAMES D . BOGAR 7 17 7 1 8 7 6 : ~ ~~~~' ~ Firm Name If ( Applicable) ~ , _~ _:~ , , `~ ~ C... .7 _~ ;:..-; ., B O GAR & H I P P LAW OFF ICES REGISTER~~I~pilS USONLI~ • t"~' First line of address '~F> r r' ~~l ~ - - ~ l .- ONE WEST MAIN STR EET r,7 ~~ ``~ ~ `'`~«'~ ~ _ i ,~ ' Second line of address ~ ~,: _ ~ :~'' t fl , My~ W City or Post Office SHIREMANSTOWN DATE FILED State ZIP Code PA 17011 Correspondent's a-mail address: j b o g a r@ b o g a r l aw. c o m ..~ ~..~~ Nc~ ~a~~~C~ vi pequry, ~ aeciare tnat I nave 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. SI(33V~4ZURE OF PERSON RE~ONSI~L~ FOR FILING RETURN Paula Sylvester 403 Or~ard Lane, Mechanicsburg, PA 17055 1l~HI A TI T-~ - - -- -- ~ -.._ • •~-• ,.. .. ~ .~r~ i nnrv fCCr RGJtIV ~ H I Ivt DATE James D. Bogar 1 j L ~ / b ADDRESS One West Main Street, Shiremanstown, PA 17011 Side 1 150560712D 1505607120 J J 1505607220 REV-1500 EX Decedent's Social Security Number Decedent's name: Warren P . Wickwire 019 12 4 9 4 2 RE CAPITULATION 1. Real Estate (Schedule A) .......................................................................................... 1. 2. Stocks and Bonds (Schedule B) ............................................................................... 2. 3 9 4, 8 1 6 8 0 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. 4 0 5 , 6 2 5 . 5 0 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ............. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ............. 7, 1 5 5, 8 9 5. 0 7 8. Total Gross Assets (total Lines 1-7) ....................................................................... 8. 9 5 6, 3 3 7. 3 7 9. Funeral Ex enses & Admirnstrative Costs (Schedule H) ................. P ...................... g, 7 3 , 3 7 2 . 2 6 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................................ 10. 11. Total Deductions (total Lines 9 & 10) ...................................................................... 11 • 7 3 , 3 7 2 2 6 12. Net Value of Estate (Line 8 minus Line 11) ............................................................. 12, 8 8 2 , 9 6 5.11 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. 8 8 2 , 9 6 5 1 1 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2)X.oO 23, 895.07 15• 0.00 16. Amount of Line 14 taxable at linealrateX .045 859, 070.04 16• 38, 658.15 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17• 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0. 0 0 18• 0. 0 0 19. Tax Due ..................................................................................................................... 19. 38, 658.15 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 ~, 1505607220 1505607220 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-09-1082 DECEDENT'S NAME Warren P. Wickwire STREET ADDRESS 509 Spring Run Drive CITY Mechanicsburg STATE PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Interest/Penalty if applicable D. Interest E. Penalty 1,932.91 Total Credits (A + B + C) (1) 38,658.15 (2) 1,932.91 (3) (4) (5) 36,725.24 (5A) (56) 36,725.24 Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box 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. Make Check Payable to: REGISTER OF W/LLS, 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 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? .............................................................. x ^ ^ 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 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 exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent 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)j. 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-1503 EX+ (g-98) i COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Wickwire, Warren P. FILE NUMBER 21-09-1082 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 Walnut Street Securities, Inc. -Account No. 394,816.80 5W8968898 TOTAL (Also enter on Line 2, Recapitulation) I 394,816.80 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) 1~I~~~A~~ ~~~~~~~ ADVISORY, INC. II~~DEPENDENT FWANCIAL ADVISORS November 23, 2009 Dear Mr. B ogar, 3600 Trindle Road Camp Hill, PA 17011 Tel. 717-761-6606 Fax 717-761-7524 www.maslandandbarrick. com Per a request from Paula Sylvester on November 19, 2009, we have enclosed a -- Portfolio Asset Allocation Snapshot which - _ will give you date of death valuation for Warren P. Wickwire. The date on the _ , Snapshot reads 10/08/2009, but all market _::-. _ prices and valuation is based on the previous -„ __ _ . = - - day's close, 10/07/2009. =_ -- - ,-- If you have any questions, please let us know. _ _ _ Sincerely, :_ _ `~anette Howarth _- - Office Manager Securities offered through Walnut Street Securities, Inc. /Member FINRA, SIPC / Masland & Barrick Advisory, Inc. and Walnut Street Securities are unaffiliated entities. ©~ ~~ ~~ N ~~~ZC) " -~ D 0 0 ~ ~ a- ~' ro ~' m ~ o~ ~~ ~~ _o _~;~^' . y o ~ ~ '~' ~ ~ m - coo ~ w ~ ~ 6 N ~ n ,,Y ~ ~ to ~ ~ r N ~ ~ ~ O ~ o r"' o~ ~ ~ ~ cTt ~' O vi I ?~ o° m ~ ~,) _ (~ ~ ~ ~ ~ W ; ~ ~ ~ O % qc :;; ~ 4 ~ lJ O ~ a p cn ~ m n i - °' !-~ .k~ .:. ~ 1 `~' °' to ~.,~ . ,, ,,. ~ ~ ~ oo ~ Z Z , Zs cri --~ . O Vl ~ N ~~.. ,f e ~ ~ Z ,,. ~ Q mi f '' o ~ r ~ ~ ... o ~ ~ ~ ~ ~, v~o~ i~o~ ~ O Z o~'~v 7C7' c o ~ -`~ O ~ r -, r- ~ ' -i ~ , ~ ~ . 0 ~' N cQ ~ ~ ~° ~ Cn ~ ~ s ~ , .; .~ m ~ z ; . 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PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Wickwire, Warren P. 21-09-1082 Include the proceeds of litigation and the date the proceeds were received by the estate. All property Jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Members 1st Federal Credit Union -Savings Account No. 293937-00; date of death 55.06 balance $55.06; accrued interest $0.00 2 Members 1st Federal Credit Union -Certificate of Deposit No. 293937-41; date of 30.177.34 death balance $30,168.22; accrued interest $9.12 3 Members 1st Federal Credit Union -Certificate of Deposit No. 293937-45; date of 34,238.38 death balance $34,229.43; accrued interest $8.95 4 Members 1st Federal Credit Union -Certificate of Deposit No. 293937-46; date of 30,200.52 death balance $30,190.20; accrued interest $10.32 5 Members 1st Federal Credit Union -Savings Account No. 10066-00; date of death 189.52 balance $189.50; accrued interest $0.02 6 Members 1st Federal Credit Union -Checking Account No. 10066-11; date of death 13,732.68 balance $13,732.39; accrued interest $0.29 7 Members 1st Federal Credit Union -Investment Savings Account No. 10066-05; date 0.26 of death balance $0.26; accrued interest $0.00 8 Members 1st Federal Credit Union -Certificate of Deposit No. 10066-41; date of 24,375.08 death balance $24,366.35; accrued interest $8.73 9 Members 1st Federal Credit Union -Certificate of Deposit No. 10066-49; date of 63,482.48 death balance $63,450.15; accrued interest $32.33 10 Members 1st Federal Credit Union -Certificate of Deposit No. 10066-50; date of 63,479.44 death balance $63,447.11; accrued interest $32.33 11 Navy Federal Credit Union -Savings Account; date of death balance $22.73 22,73 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 5, Recapitulation) 405,625.50 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1508 EX+ (6-98) ,. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY continued ESTATE OF FILE NUMBER 21-09-1082 ITEM NUMBER DESCRIPTION 12 Navy Federal Credit Union -Money Market Savings Account; date of death balance $10.00 13 Navy Federal Credit Union -Certificate of Deposit No. 016440606800-05; date of death balance $33,648.34 14 Navy Federal Credit Union -Certificate of Deposit No. 016440606800-07; date of death balance $39,705.85 15 Navy Federal Credit Union -Certificate of Deposit No. 016440606800-08; date of death balance $39,294.25 16 PSECU -Regular Share Account No. 8947473230 (S01); date of death balance $5.14; accrued interest $0.00 17 PSECU -Checking Account No. 8947473230 (S04); date of death balance $13,001.91; accrued interest $0.21 18 PSECU -Money Market Account No. 8947473230 (S07); date of death balance $9.66; accrued interest $0.00 19 PSECU -Regular Share Account No. 99825 (S01); date of death balance $742.60; accrued interest $0.06 20 PSECU -Certificate of Deposit No. 99825 (C50); date of death balance $19,247.95; accrued interest $5.79 21 Members 1st Federal Credit Union -Swipe 5 Rebate TOTAL (Also enter on Line 5, Recapitulation) VALUE AT DATE OF DEATH 10.00 33, 648.34 39,705.85 39,294.25 5.14 13, 002.12 9.66 742.66 19,253.74 0.25 405, 625.50 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) st MEMBERS 1St FEDERAL CREDIT UNION SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CHECKING ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner INVESTMENT SAVINGS ACCOUNT• Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner IRA SAVINGS: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Beneficiary IRA CERTIFICATE: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Beneficiary CERTIFICATES OF DEPOSIT• Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner 10066-00 02/08/1968 $189.50 $.02 $189.52 None 10066-11 12/02/2000 $13, 732.39 $.29 $13, 732.68 None 10066-05 01 /14/1989 $.00 $.26 $.26 None 10066-10 01 /30/1982 $2.16 $.00 $2.16 Rhoda Wickwire 10066-17 12/26/2008 $23, 878.03 $14.88 $23,892.91 Rhoda Wickwire 10066-41 05/29/2009 $24, 366.35 $8.73 $24, 375.08 None 10066-49 07/29/2004 $63,450.15 $32.33 $63,482.48 None 5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 wwwmemberslst.org CERTIFICATES OF DEPOSIT: 10066-50 Date Account Established 08/04/2004 Principal Balance at Date of Death $63,447.11 Accrued Interest to Date of Death $32.33 Total Principal and Accrued Interest $63,479.44 Name of Joint Owner None VISA ACCOUNT: Account Number 4672090000266452 Date Account Established 07/19/1996 Balance at Date of Death $243.58 Name of Joint Cardholder Rhoda Wickwire M ERS 1ST FEDERA CRE T UNION ~~- Danielle A. line Insurance Services Specialist November 27, 2009 Estate of: WARREN WICKWIRE Date of Death: 10/07/2009 Social Security Number: 019-12-4942 St 0 MEMBERS 1St FEDERAL CREDIT UNION SAVINGS ACCOUNT: Account Number/Suffix 293937-00 Date Account Established 10/07/2006 Principal Balance at Date of Death $55.06 Accrued Interest to Date of Death $.00 Total Principal and Accrued Interest $55.06 Name of Joint Owner None CERTIFICATE OF DEPOSIT: Account Number/Suffix 293937-41 Date Account Established 10/14/2006* Principal Balance at Date of Death $30,168.22 Accrued Interest to Date of Death $9.12 Total Principal and Accrued Interest $30,177.34 Name of Joint Owner None 293937-45 08/07/2008** $34,229.43 $8.95 $34,238.38 None *Opened by transfer of funds from 293937-00. **Rollover from certificate 293937-43, originally established 09/06/2007. CERTIFICATE OF DEPOSIT: Account Number/Suffix 293937-46 Date Account Established 06/12/2009* Principal Balance at Date of Death $30,190.20 Accrued Interest to Date of Death $10.32 Total Principal and Accrued Interest $30,200.52 Name of Joint Owner None *Opened by transfer of funds from 293937-00. BERS 1sT FEDERAL CREDIT UNION `~_ Danielle A. Kline Insurance Services Specialist November 27, 2009 Estate of: WARREN WICKWIRE Date of Death: 10/07/2009 Social Security Number: 019-12-4942 5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 wwwrnemberslst.org NAVY FEDERAL __~ Credit Union 25 November 2009 Mr. James D. Bogar Attorney-at-Law 1 West Main Street Shiremanstown, PA 17011-6327 Dear Mr. Bogar: In reply refer to: 138447 We are very sorry to learn that Warren P. Wickwire has passed away and, on behalf of Navy Federal's staff and membership, we wish to extend our heartfelt sympathy to his family. We have completed settlement of his accounts and I hope that the following information is of assistance to you. On 7 October, Mr. Wickwire's savings account reflected a balance of $22.73. Dividends credited to the account since that date increased the savings balance to $22.75 as of 24 November. When he passed away, Mr. Wickwire's Money Market Savings Account (MMSA) had a balance of $10.00. Mr. Wickwire also maintained certificates with Navy Federal. At the time of his death, he had the following certificates with us: Account Number Balance 016440606800-OS $33,648.34 016440606800-07 $39,705.85 016440606800-08 $39,294.25 _ TJpor~ it.°i ri2atuj"ity vI"i 3 NO~'~>til~~'r, ti'iC prOCv~dS t;f 1"tis ccOJc" Cei ~Iia'tte; tltaiTill~ $3~ 77'~ .4j which included dividends earned since the date of death, were transferred to his MMSA, increasing the MMSA balance to $33,781.43 as of 3 November. Dividends credited to that account since that date increased its balance to $33,798.92 as of 24 November. The account balance was transferred to his savings account for disbursement, increasing the savings account balance to $33,821.67. Our records show that the "07" and "08" certificates had no joint owners or Payable on Death beneficiaries. The certificates were redeemed without penalty; dividends credited to these certificates since Mr. Wickwire's death increased the balances to $39,885.74 and $39,460.97, respectively. The proceeds of these certificates were transferred to Mr. Wickwire's savings account for disbursement, increasing the savings account balance to $113,168.3 8 as of PO Box 3000 Merrifield VA 22119-3000 Access Number 138447 Page 2 of 2 24 November. Since no joint owner has been designated for his accounts, his estate is entitled to the balance. At the request of the executor, Paula Sylvester, our check is enclosed to you as attorney for the estate. Mr. Wickwire's accounts are now closed. Should you have any questions, please call me toll- free at 1-800-883-3323, extension 47640, between 8:00 a.m. and 4:30 p.m., Eastern time, Monday through Friday. You may also reach me by fax at 1-703-255-7963. Sincerely, 1V1ar1ene Chappl -" MF:Is Enclosure: Check the financial linkTM JAMES D BOGAR ONE W MAIN ST SHIREMANSTOWN, PA 17011 Dear MR BOGAR: November 27, 2009 Account # 8947x:XXXXX The following is the status of WARREN P WICKWIRE's account (8947XXXXXX) with PSECU as of the date of death. Joint Owner's Name NONE Date of Death 10.07.2009 Date of Birth 07.27.1921 Share Description Open date Balance Accrued Dividend S O1 Regular Shares 09.21.2007 $ 5.14 $ 0 00 S 04 Checking 09.21.2007 13,001.91 . 21 S 07 Money Market 09.21.2007 9.66 . 0.00 The dividend earned from January 1, 2009 through the date of death was $116.13. The decedent had no loans with us. We do not have safe deposit boxes for our members. The following is the status of WARREN P WICKWIRE's account (9985XXXXXX) with PSECU as of the date of death. Joint Owner's Name NONE Date of Death 10.07.2009 Share S O1 Description Regular Shares Open date Balance Accrued Dividend C50 6 Month Certificate 12.31.2002 12 31 2002 $ '42.60 $ .06 . . 19,247.95 5.79 The dividend earned from January 1, 2009 through the date of death was $374.69. The decedent had no loans with us. We do not have safe deposit boxes for our members. If you have any questions, please ca11234-8484 in Harrisburg or our toll-free number, (800) 237-7328. At the menu prompt, enter 6 and then extension 2227. Please have Paula Sylvester sign and return the Authorization to Close Account forms. Sincerely, r 70 lbin Member Service Representative Finance Support Unit Pennsylvania State Employees Credit Union Main Address: 1 Credit Union Place, Harrisburg, PA 1 71 1 0-2990 (717) 234-8484 (800) 237-7328 `~' Mailing Address: P.O. Box 67013, Harrisburg, PA 17106-7013 717 777-2100 TDD ~.__.~... ,.w~.....~.....,~.,~M....~.,...:...,~..a_.: ( ) ( ) (800) 472-1967 (TDD) ~...~ ,_.~. -,..~....~.~...,,.a..~..-~..,.R_...- .............~,.~.._w. '~- Savings federally insured up to $100,000 by the National Credit Union Administration .__,.m.Y „~._.r.w~.~..w._.~,,~~,,~.....a.-..~., www.psecu.com~ ~~ - Rev-1510 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Wickwire, Warren P. 21-09-1082 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 DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. 1 Members 1st Federal Credit Union -IRA Savings 2.16 2,16 Account No. 10066-10; date of death balance $2.16; accrued interest $0.00; Rhoda C. Wickwire, surviving spouse, is the named beneficiary. 2 Members 1st Federal Credit Union -IRA 23,892.91 23,892.91 Certificate No. 10066-17; date of death balance $23,878.03; accrued interest $14.88; Rhoda C. Wickwire, surviving spouse, is the named beneficiary. 3 Gail Wickwire -Gift made prior to date of death. 12,000.00 3,000.00 9,000.00 *(AN EXEMPTION IN THE AMOUNT OF $3,000.00 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)). 4 Gail Wickwire -Gift made prior to date of death. 13,000.00 13,000.00 5 Karen Respress -Gift made prior to date of 12,000.00 3,000.00 9,000.00 death. *(AN EXEMPTION IN THE AMOUNT OF $3,000.00 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)). 6 Karen Respress -Gift made prior to date of 13,000.00 13,000.00 death. Total of Continuation Schedules See attached pages TOTAL (Also enter on Line 7, Recapitulation) 155,895.07 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Wickwire, Warren P. 21-09-1082 ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. 7 Kris Wickwire -Gift made prior to date of death. 12,000.00 3,000.00 9,000.00 *(AN EXEMPTION IN THE AMOUNT OF $3,000.00 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)). 8 Kris Wickwire -Gift made prior to date of death. 13,000.00 13,000.00 9 Michele Wickwire -Gift made prior to date of 12,000.00 3,000.00 9,000.00 death. *(AN EXEMPTION IN THE AMOUNT OF $3,000.00 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)). 10 Michele Wickwire -Gift made prior to date of 13,000.00 13,000.00 death. 11 Paula Sylvester -Gift made prior to date of 12,000.00 3,000.00 9,000.00 death. *(AN EXEMPTION IN THE AMOUNT OF $3,000.00 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)). 12 Paula Sylvester -Gift made prior to date of 13,000.00 13,000.00 death. Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Wickwire, Warren P. 21-09-1082 ITEM DESCRIPTION OF PROPERTY DATE OF DEATH ~/,OFDECD's EXCLUSION TAXABLE NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. 13 W. Peter Wickwire, Jr. -Gift made prior to date of 12,000.00 3,000.00 9,000.00 death. *(AN EXEMPTION IN THE AMOUNT OF $3,000.00 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)). 14 I W. Peter Wickwire, Jr. -Gift made prior to date of death. 13,000.00 ~ ~ ~ 13,000.00 TOTAL (Also enter on Line 7, Recapitulation) Copyright (c) 2002 form software only The Lackner Group, Inc. 155,895.07 Form PA-1500 Schedule G (Rev. 6-98) St MEMBERS 1St FEDERAL CREDIT UNION SAVINGS ACCOUNT: Account Number/Suffix 10066-00 Date Account Established 02/08/1968 Principal Balance at Date of Death $189.50 Accrued Interest to Date of Death $.02 Total Principal and Accrued Interest $189.52 Name of Joint Owner None CHECKING ACCOUNT: Account Number/Suffix 10066-11 Date Account Established 12/02/2000 Principal Balance at Date of Death $13,732.39 Accrued Interest to Date of Death $.29 Total Principal and Accrued Interest $13,732.68 Name of Joint Owner None INVESTMENT SAVINGS ACCOUNT: Account Number/Suffix 10066-OS Date Account Established 01 /14/1989 Principal Balance at Date of Death $.00 Accrued Interest to Date of Death $.26 Total Principal and Accrued Interest $.26 Name of Joint Owner None IRA SAVINGS: Account Number/Sufi:tx Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Beneficiary IRA CERTIFICATE: Account Number/Suffix Date Account Established Principa! Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Beneficiary CERTIFICATES OF DEPOSIT: 10066-10 01 /30/1982 $2.16 $.00 $2.16 Rhoda Wickwire 10066-17 12/26/2008 $23,878.03 $14.88 $23,892.91 Rhoda Wickwire Account Number/Suffix 10066-41 10066-49 Date Account Established 05/29/2009 07/29/2004 Principal Balance at Date of Death $24,366.35 $63,450.15 Accrued Interest to Date of Death $8.73 $32.33 Total Principal and Accrued Interest $24,375.08 $63,482.48 Name of Joint Owner None None 5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 ww~vmembers 1 st.org CERTIFICATES OF DEPOSIT: 10066-50 Date Account Established 08/04/2004 Principal Balance at Date of Death $63,447.11 Accrued Interest to Date of Death $32.33 Total Principal and Accrued Interest $63,479.44 Name of Joint Owner None VISA ACCOUNT: Account Number 4672090000266452 Date Account Established 07/19/1996 Balance at Date of Death $243.58 Name of Joint Cardholder Rhoda Wickwire M ERS 1sT FEDERA CRE T UNION ~~` Danielle A. line Insurance Services Specialist November 27, 2009 Estate of: WARREN WICKWIRE Date of Death: 10/07/2009 Social Security Number: 019-12-4942 - REV-1151 EX+ (10-06) ,,. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Wickwire, Warren P. FILE NUMBER 21-09-1082 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: See continuation schedule(s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name(s) of Personal Representative(s) Paula Sylvester Street Address 403 Orchard Lane city Mechanicsburg state PA zip 17055 Year(s) Commission paid 2. Attorney's Fees Bogar & Hipp Law Offices 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. ~ Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 2, 782.40 30,000.00 9,450.00 630.00 7. Other Administrative Costs 30,509.86 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 73,372.26 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-06) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF Wickwire, Warren P. FILE NUMBER 21-09-1082 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Chase VISA -Lunch and dinner after burial 522.11 2 Hollinger Funeral Home -Obituary fee 885.22 3 Mechanicsburg Club -funeral luncheon 1,375.07 H-A Subtotal 2,782.40 Other Administrative Costs 4 Acacia Mutual Life -Life Insurance Premium 16.38 5 Adjei Paul Yeboah -Caregiver bonus 1,000.00 6 Cumberland Law Journal -fee for publication of Executrix's Notice 75.00 7 Dept. of Veterans Affairs -Prescription bill 24.00 8 Dept. of Veterans Affairs -Prescription bill 24.00 9 Elders Choice -Live-in care service fee 750.00 10 Giant -Cleaning Supplies 4.95 11 Jan Brown and Associates -legal consulation 250.00 12 Journal Publications -publication of Executrix's Notice 85.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Wickwire, Warren P. 21-09-1082 ITEM NUMBER DESCRIPTION AMOUNT 13 Members 1st Federal Credit Union -Checking Account No. 10066-11; Outstanding 12,041.56 checks/automatic withdrawals as of date of death 14 Paula Levitas -Reimbursement for groceries 68.52 15 Paula Sylvester -reimbursement for expenses paid on behalf of Warren P. Wickwire 95.12 prior to his date of death 16 PSECU -Checking Account No. 8947473230 (S04); outstanding check as of date of 13,000.00 death 17 RESERVES: -Costs to conclude administration of Estate, including filing PA 3,000.00 Inheritance Tax Return and Inventory; preparation and filing of final 2009 federal and state personal income tax returns and fiduciary income tax returns; preparation of Accounting 18 United Water -water bill 24.96 19 Verizon -telephone bill 20.69 20 Verizon -hospital phone bill 29.68 H-67 Subtotal 30,509.86 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) REV-1513 EX+ (11.08) ,. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Wickwire, Warren P. 21-09-1082 RELATIONSHIP TO NUMBER NAME AND ADDRESS OF DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE PERSON(S) RECEIVING PROPERTY Do Not List Trustees (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal ' distributions, and transfers under Sec. 9116(a)(1.2)] See attached schedule Total Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet, as approp II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0 00 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 11-08) SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Warren P. Wickwire 10/07/2009 019-12-4942 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) .~ naren rcespress 3709 Bond Place Sarasota, FL 34232-5303 2 Paula Sylvester 403 Orchard Lane Mechanicsburg, PA 17055 3 Gail Wickwire 4 Nottingham Road Camp Hill, PA 17011 4 Kris Wickwire 797 Old Quaker Road Lewisberry, PA 17339 5 Michele Wickwire 1218 Capital Street Harrisburg, PA 17102 6 W. Peter Wickwire Jr. 149 Blacksmith Road Camp Hill, PA 17011 7 Rhoda C. Wickwire 100 Mt. Allen Drive Mechanicsburg, PA 17055 Daughter 1/6th of rest, residue and remainder Daughter 1/6 of rest, residue and remainder Daughter 1/6 of rest, residue and remainder Son 1/6 of rest, residue and remainder Daughter 1/6 of rest, residue and remainder Son 1/6 of rest, residue and remainder Spouse No provision was made by Warren P. Wickwire in his Last Will and Testament for Rhoda C. Wickwire, surviving spouse. 1 SCHEDULE J BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Warren P. Wickwire 10/07/2009 019-12-4942 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) ~ naren rcespress uaughter 1/6th of rest, residue 3709 Bond Place and remainder Sarasota, FL 34232-5303 2 Paula Sylvester Daughter 1/6 of rest, residue 403 Orchard Lane and remainder Mechanicsburg, PA 17055 3 Gail Wickwire Daughter 1/6 of rest, residue 4 Nottingham Road and remainder Camp Hill, PA 17011 4 Kris Wickwire Son 1/6 of rest, residue 797 Old Quaker Road and remainder Lewisberry, PA 17339 5 Michele Wickwire Daughter 1/6 of rest, residue 1218 Capital Street and remainder Harrisburg, PA 17102 6 W. Peter Wickwire Jr. Son 1/6 of rest, residue 149 Blacksmith Road and remainder Camp Hill, PA 17011 7 Rhoda C. Wickwire Spouse No provision was 100 Mt. Allen Drive made by Warren P. Mechanicsburg, PA 17055 Wickwire in his Last Will and Testament for Rhoda C. Wickwire, surviving spouse. 1 LAST WILL AND TESTAMENT OF WARREN P. WICKWIRE I, WARREN P. WICKWIRE, of Cumberland County, Pennsylvania, declare this to be my Last Will and Testament. I revoke all other Wills and Codicils that I may have previously made. Article I My just debts and expenses of my last illness, funeral, and administration of my estate shall be paid by my Executor from the principal of my residuary estate as soon as practicable after my death. Arti~la TT All inheritance, estate, and succession taxes (including interestandpenaltiestherenn, but not including any generation skipping tax) payable by reason of my death shall be paid out of ana be charged generally against the principal of my residuary estate without reimbursement from any person. This provision is not a waiver of any right which my Executor has to claim reimbursement for any such taxes which become payable as the result of anypropertyover which I have the power of appointment. A r-ti r~ l P TTT I give, devise and bequeath in accordance with any memorandum which I have either handwritten or signed, located with my Will or with my valuable papers and found within 30 days of the probate of my Will. Gifts may only be to persons who survive me or to organizations which exist at my death, and if there is a conflict, the memorandum having the latest date shall govern. Article IV All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, I give, devise and bequeath IN EQUAL SHARES to my children, PAULA SYLVESTER, of Cumberland County, Pennsylvania, GAIL WICKWIRE, of Cumberland County, Pennsylvania, KAREN RESPRESS, of Sarasota, Florida, W. PETER WICIS;~-~VIRE,JR., of Cumberland County, Pennsylvania, KRIS WICKWIRE, of York County, Pennsylvania and MICHELE WICKWIRE, of Dauphin County, Pennsylvania. If any of my beneficiaries predecease me or fail to survive me by thirty (30) days, I give, devise and bequeath his or her share to his or her issue who survive me, per stirpes, or if he or she has no issue, the share(s) are to be added equally to the other shares. A,-r;~~P v If a beneficiary under this Will has not attained the age oftwenty-five (25) years, the share of the beneficiary shall be placed in a separate trust, for the benefit of thatbeneficiary according to the terms in Article VI. -2- Article VI In the event that a Trust is created by or as a result of any part of this Will, the terms and conditions of the Trust shall be as follows: A. To expend and apply so much of the net income and so much of the principal of the Trust as the Trustee shall consider advisable for the support, health, care and education (including college, trade school, or other similar training or education) of the child until the child attains the age of twenty-five (25) years. B. Upon attaining the age of twenty-five (25), the rernainingprincipal and accumulated income of the child's share shall be distributed outright to the child. C. If any beneficiary dies before the complete termination o f his or her trust, the Trustee shall divide any remaining trust property into shares for the beneficiary's issue then living, per stirpes, or if none, for my issue then living, per stirpes, subject to being held in continued trust in accordance with the provisions of this Article VI. D. No beneficiary or remainderman of this Trust shall have any right to alienate, encumber, or hypothecate his or her interest in the principal or income of the Trust in any manner, nor shall any interest be subject to claims of his or her creditors or liable to attachment, execution, or other processes of law. Article VII I hereby appoint MICHELE WICKWIRE as Trustee of any T,rust(s) created in this Will. In the event of the renunciation, death, resignation, or inability to act, for any reason whatsoever of -3- MICHELE WICKWIRE, I nominate and appoint GAIL WICKWIRE as Successor Trustee of any Trust(s) created in this Will. Article VIII In order to carry out the purposes of the Trust established by this Will, the Trustee, in addition to all other powers granted by this Will or by law, shall have the following powers over the Trust estate, subject to any limitations specified elsewhere in this Will: (a) to retain in the form received and/or to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, (e) to compromise claims without court approval and without consent of any beneficiary, (f) to file fiduciary/income tax returns and pay the tax due for any year for which such a return is required, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to pay from my estate reasonable compensation for all their services, (i) to conduct along with or with others, any business in which I am engaged in or have an interest in at the time of my death, and -4- (j) to receive reasonable compensation in accordance withtheir standard schedule of fees in effect while their services are performed. Article IX I nominate, constitute, and appoint PAULA SYLVESTER Executrix of my Last Will and Testament. In the event of the renunciation, death, or inability to act, for any reason whatsoever of my Executrix, I nominate, constitute and appoint W. PETER WICKWIRE, JR. successor Executor of my Last Will and Testament. I direct that my Executrix or successor Executor be permitted to serve without bond and in addition to those powers granted by law, I grant them power to distribute in cash or in kind in like or in unlike shares and to file any qualified disclaimer I could have filed if living. My Executrix and successor Executor shall receive reasonable compensation for services rendered to my estate. Article X In addition to the powers conferred by law, I authorize my Executrix and successor Executor, in his/her absolute discretion: (a) to retain in the form received and to sell either at public or private sale, any real estate or personal property except that which I specifically bequeath herein, (b) to manage real estate, (c) to invest and reinvest in all forms of property without being confined to legal investments, and without regard to the principal of diversification, (d) to exercise any option or right arising from the ownership of investments, -5- (e) to compromise claims without court approval and witb~ut consent of any beneficiary, (~ to file any federal income tax return for any year for whi ch I have not filed such return prior to my death, (g) to make distributions in cash or in kind, or in both, and to determine the value of any such property, (h) to employ any attorney, investment advisor, or other agent deemed necessary by my Executor; and to ,pay from my estate reasonable compensation for all rtheir services, (i) to conduct alone or with others, any business in which I am engaged in, or have an interest in at time of my death, and (j) to receive reasonable compensation in accordance withtheir standard schedule of fees in effect while their services are performed. IN WITNESS WHEREOF, I, WARREN P. WICKWIRE, hereby set my hand to this my Last Will and Testament, on , 2 y WARREN P. WICKWIRE In our presence, the above-named WARREN P. WICKWIRE signed this and declared this to be his Last Will and Testament, and now at his request, in his presence, and in the presence of each other, we sign as witnesses. Name ~'~ ~ _,,,.._._-----j~ ._._ Addres s .~ i ~ ~~~ II '' f ~ l ~~~t ~_-- ~~.~,~~~• ~i~il`~7rl~l,-' ~ ~~.~~/io,~i~r- fit ~~~~. -6_ `~" I, WARREN P. WICKWIRE, Testator, who signed the foregoing instrument, having been duly qualified according to law, acknowledge that I signed and executed this instrument as my Will, and that I signed it willingly as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me by W N P. WICKWIRE, the Testator, on ~~ ~ ~ 2008. - , Notary Pub ~c COMMONWEALTH OF PENNSYLVANIA Notarial Seal Tammy L,'vValker; Notary Public LemoynE i3c,-~ ~C~.arr,oeriand County My Commrc.£~~~i~ ! xnir~ April 7, 2011 Memiaor, P~nnsyivue+:~~. r~rsaal~ttCn of Nat~rlera ~~.~ .~~ W ~ ~~ We, the undersigned witnesses who signed the foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the Testator sign and execute this instrument as his. Will; that he signed and executed it willingly as his free and voluntary act for the purposes therein expressed; that each of us in his sight and hearing signed the Will as witnesses, and that to the best of our knowledge, that he was at that time eighteen (18) years or more of age, of sound mind, and under no constraint or undue influence. Sworn to or affirmed and subscribed to before me by ~ l ids ~lh~~ '~~r~,~S and_~Tnn ~~f~z witnesses, on /~4 ~ ~ $' , 2008. ~~ N ~ ..~.../ Notary Pub is ~~ ~ r~-~~ W1tneSS ..~ ~ - ~: ~~ ~; ~~ Wlt/ ~ SS COMMONWEALTH OF PENNSYLVANIA Notarial Seal Tammy L. Walker, Notary Public Lemoyne Boro, Cumberland County My Commissiorti Expires April 7, 2011 -7- Member, Pennsylvania Association of Notaries