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Home My WebLink About01-25-1015056041158 J REV-1 500 EX (D6-D5) OFFICIAL U8E ONLY PA Department of Revenue 9uroau of Individual Tama County Cade Year Fils Numbx Po sox zao6ot INHERITANCE TAX RETURN 21 09 00241 MarNsburg, PA 17129-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 168-24-7594 12012008 09251929 Decedent's Last Name COMMINGS Suffer Decedent's First Name RUTH (lf Applicable) Enter Surviving Spouse's InFormatlon Below Spouse's Last Name Suffer Spouse's First Name Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS MI A MI FILL IN APPROPRIATE BOXES BELOW ^X 1. Original Retum ^ 2. Supplemental Retum ^ 3. Remainder Return (date of death pnor to 12-13-82) ^ 4. Limited Estate ^ 4a. Future Interest Compromise (date of ^ 5. Federal Estate Tax Ratum Required OX 8. Decedent Died Testate ^ 7. death after 12-12-82) Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) ^ ^ 10 ^ 11 9. Litigation Proceeds Received . Spousal Poverty Credit (date of death . 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 CORRE8PONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD ~ DIRECTED TO: Name Daytime Telephone Number LOWELL R• GATES, ESQU IRE rV 717-731-9~o d ,~, -,-,. Firm Name (IT Applicable) GATES, HALBRUNER, HATCH 8 GUISE, P•C• First line of address 1013 MOMMA ROAD Second line of address SUITE 100 City or Post Office LEMOYNE State ZIP Code PA 17043 'v ti"- r ,~- , ~~ a C7 -i, _ ..~ ~ ,. ~ ~ ~ _ - ' t> C7 i,7 rn DATE FILED correspondent's e-mail address: L• G A T E S a G A T E S L A W F I R M• C O M Untler penalties of perjury, I declare that I have emmined thin return, including accompanying achetlules antl statements, and to the beat of my knowledge end belief, it is Wq,~orrect and eomplste. Dxlaratbn of prsperer other then the psrsond reproaente9ve is based on all information of which proparer has any knowledge. OF ADDRESS Side 1 15 0 5 6 0 4115 8 BM4847 3.1x10 15056041158 J\`~ v- ~ a~ ~- ~~~ ~~ ,3 t~~ J 15056042159 REV-1500 EX Decedent's SoGal Security Number 168-24-7594 DecedenPs NameC O M M I N G S R L T H A RECAPITULATION ' 1. Real estate (Schedule A) ... .. .. .. ..... .... .. .. . 1. 0 • 0 0 2. Stocks and Bonds (Schedule 8) . .. .. .. .. .. .. .. .. . 2. 0 • 0 0 3. Closely Held Corporation, Partnership or Sdo-Proprietorship (Schedule C) • 3. 0 • 0 0 4. Mortgages & Notes ReceivaUle (Schedule D) . ..... .. .. .. .. .. ... 4. 0 • 0 0 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . 5. 5 8 2 5 • 0 0 6. Jointly Owned Property (Schedule F) ~ Separate Bllltng Requested ... 6. 7160 • 00 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested . 7. 0 • 0 0 6. Total Gross Assets (total ones 1-7)... .. . 6. 12 9 8 5.0 0 9. Funeral Expenses & Administrative Costs (Sctedule H) ............... e. 12 2 4 6 • 0 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Sdtedule I).. ..... .. .. 10. 0 • 0 0 11. Total Deduetbns (total Lines 9 & 10) . 11. 12 2 4 6. 0 0 12. Net Value of Estate (Line 8 minus Line 11) 12. 7 3 9 • 0 0 13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been made (Schedule J) . .... .. .. .. .. .. 13. 0 • 0 0 14. Net Value SubJect to Tax (Line 12 minus Line 13) 14. 7 3 9 • 0 0 TAX COMPUTATION • 3EE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, w transfers un~ Sec. 9116 18. Amount of Line 14 taxable at lineal rate X .04.5 7 3 9 •0 0 16. 3 3 •0 0 17. Amount of Line 14 taxalNe at sibling rate X .12 0 • 00 17• 0 • 00 18. Amount of Line 14 table at collateral rate X.15 0 • 00 18• 0 • 00 1 s. TAx DuE ................................... 1 s. 3 3.0 0 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15056042159 BM46492.000 15056042159 REV•15tl0 EX Pape 3 Decedent's Complete Address: FlN Number ~~. n9 Ma41 DECEDENTS NAME T STREET ADDRESS GTY A STATE ZIP Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poveny Credit D • D D g. Prior Payments 2 3 5.0 0 C. Discount D • D D (1) 33.00 Total Ciedita (A + g + C) (2) 2 3 5.O D 3. InteresUPenalty if applicable D. Interest 0 . D 0 E. Penalty 0 • D 0 Total IntereatlPanaky (D + E) (3) D • D D 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This Is the OVERPAYMENT. FIII In box on Page 2, Line 20 to request a rotund. (4) 2 D 2 • D D 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0 • 0 0 A. Enter the interest on the tax due. (5A) 0 • D 0 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) 0 • D 0 Make Check Payable to: I~EgSTEROFW1iLLS, AGFM 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; ^ ^X b. retain the right to designate who shall use the property transferred or its income; ^ X c. retain a reversionary interest; or ................................ . e x a d. receive the promise Tar life of ekher payments, benefits or care? .... 2. If death occurred after December 12, 1982, did decedent transfer properly within one year of death without receiving adequate consideration? ..... ..... .. a 3. Oid decedent own an "In trust for" or payable upon death bank account or severity at his or her death? . 4. Did decedent own an Indlvldual Retirement Account, annuity or other non-probate property which , contains a beneflGary designation? ............ ... ^ ^X IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FEE 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 transfero to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (I)]. Far 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. §9118 (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 tite only beneficiary. For dates of death on or after Juty 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 use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. ~118(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. §9118(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. 6M4871 1.000 REV•1502 EX ~ (17.09) Pennsylvania DEPAfTthENT OF REVENUE INHERfTANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER RUTH A. COl•S~tINGS 21 09 00241 ' All real propsAy owned toNty or as s tenant in common moat de reporbd at fair market valve. Feir market wlue is detned a the pelts at which properly would ba exchanged between a willing buyer and a willing seller, neltlror being compelled to buy or sell, bdh having Ieasonable knaMedge d the relevant tatla. Real properly that Is Jolmlyowrwd wMh right of survivorship must M discbsed on Schedule F. REV-1503 EX ~ (68B) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS 8 BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT RUTH A. C02~4~tINGS 21 09 00241 < All property jointy-owned with right of survhronhip must be dbclosed on Schedule F. REV-1504 EX * (ti98) SCHEDULE C COOAMOMNEALTH OF PENNSYLVANIA CLOSELY-HELD CORPORATION, INF~RITANCETAX RETURN PARTNERSHIP OR SOLE-PROPRIETORSHIP RUTH A. COhfl~tINGS 2109 00241 ' Schedule C-1 a C-2 (Indudinp all supporting information) must be aaached far each doedy-bald corporatlon/p~tneiahlp iMerost dthe decedent, dher the e sde-proprietorship. See Instructions fa the supporting mtarmation to be submitted for sde-proprietorships. REV-1507 EX+(&9e) SCHEDULE D coMMONWEALTN OF PENNSYLVANIA MORTGAGES & NOTES IRE,4DE ~OEP~IfRN RECEIVABLE ESTATE l)F FILE NUMBER RUTH A. COASiINGS 21 09 00241 M property Jdntlyownad wMh rlyM oT survivorship must W disclosed on Schsdule F. 3w<8AC +.ooo (If moro spore is needed, insert addifionN sheMS of creme size) REV•1508 EX + (Crae) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, 8o MISC. ~ ~~ i~ ~ROern'rrRN PERSONAL PROPERTY 3W46AD 7.000 (If moro apace is needed, insert eddRional sheds dthe same aiza) REV-1509 EK• (&99) COMdONJVEALTH OF PB~NSYLVAM4 IN$iRAIVCE TAX RETURN RESDBJi• DE{E4ENf E8TATE OF SCHEDULE F JOINTLY OWNED PROPERTY NUMBER RUTH A. CC2+IldINGS 21 09 00241 k an asset was made joint wkhin one year of the decedern'a date of death, k must be reported on Schedule Cz SURVNtVGJOPlTTt3yANi(S) MANE AOORESS IiBATpNSHP TO OECEDBJf A Comminga, Richard A 1111 Farm Road, Newville, PA 17241 ISon JOINTLY-0VYNED PROPERTY: fR3ul NUtdBER uRTER FORJOM TENPNT Q4TE ~~ JOM DESCRPf1pN OF F120PERTY INCWDENMIEOFFINANCViLINdrRUT10NANDaWKACODUNT NUMBER OR 81M~a DEN EFYIN6~NUM~BER ATTIDN DEED FOR pq'~OF0EA1}{ VALUE OF ASSET % OF ~` 'S tVf6~ST d4TE OF DEATH VALUE OF DECEOBJT'S NIERE$T 1 A 8/7/2008 Members 1st Federal Credit Union Account M256207-00 2,592 100.0000 2,592 2 A 8/7/2008 Members 1st Federal Credit Union Account N258201-i1 3,523 100.0000 3,523 3 A 8/7/2008 Members 1st Federal Credit Union Investment Savings Account ~k258207-05 242 100.0000 242 4 A 8/7/2008 Members 1st Federal Credit Union Vacation Club Account ~k256207-03 803 100.0000 803 7,160 (M mDre space a needed, insen addd'anal cheats of the serve alze) 3W45AE 1.000 REV-1510 EX. (699) COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS 8 MISC. NON-PROBATE PROPERTY RUTH A. COA4dING3 21 09 002d1 ` This schedule must be completed and filed if the answer !o any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBE DESCRIPTION OF PR RTY IMAllET1E1MMEOFIFETRAIBFEREE,TIEWRELATIONBHPTOOECEDEMMD T4EDAlEOFTRIYSHi.ARAg1ACOPYOFT1EDEa)FORREALEETATE. DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST EXCLUSION AoPLICABLE TAXABLE VALUE ~ • None TOTAL (Also enter on line 7, Recapitulation) ~ $ (II moro apace I6 needed, InseA addNionel aheeta of the same ske) 3W48AF 1.000 REV-1511 EX+ (1408) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER RUTH A. CONIIytING3 21 09 00 a~ Debts of decedent m uat be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: f. Heilig Funeral s Cremation Services 2,201 B. 1 ADMINISTRATNE COSTS: Personal Representatiols's Commissions Name of Personal Representative(s) Street Address City Year(s) Commission Paid: State Zip 2. Attorney Fees 6 500 3. Family Exemption: (If decedent's address is not the same as Gaimant's, attach el~lanaUon) 3 , 500 Claimant Richard A. Comminca Street Address 111 Farm Road City Newville State PA 21p 17241 Relationship of Claimant to Decedent 30N a. Probate Fees 30 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Cumberland County Register of Willa -fee for filing of PA Inheritance Tax Return 15 7 W 48A0 1.000 TOTAL (Also enter on Ilne 9, R (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12.08) Pennsylvania SCHEDULE I DEPARf1~ENfOF REVENUE DEBTS OF DECEDENT, INNERRANCE TAx RETURN MORTGAGE LIABILITIES & LIENS RESDENT OECE~EN7 ESTATE ~ FILE NUIt~ER RUTH A. Cr~Il•lINGS 21 09 00241 Report debts Incurred by the decadent prior to death that remained unpaid at the date of death, Including unreimbursed medical expenses. BW48AH 2.000 If more space is needed, Insert eddRionel sheets Of the same size. REV-1513 EX+(~~-pg) SCHEDULE J Pennsylvania DEPPli11.ENT OF REVENUE p BENEFICIARIES INHERRANCE TAX RETURN RESIDENT DECEDENT OF FILE NUMBER a.v ira ra. ~.,va~raia~w 21 0 9 00241 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEMNG PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [ntlude outright spousal diatribWbna, and transfers under Sec. 2116 (a) (1.2).] t. Richard A. Comminga 111 Farm Road Newville, PA 17241 100 of Residue: 739 Son 739 ENTER DOLLAR AMOUNTS FOR DISTRIBIlT10NS SHOWN ABOVE ON LIKES 15 THROUGH 1 8 OF REV-1500 COVER SHEET, AS APP ROPRIATE. II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. B. CHARffABLE AW GOVERNMENTAL DISTRIBUTIONS t. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. S 0 aW46At 2.000 ~~ n~uro ayaca ~a nerouau, meer[ aWnlVnal snee[a OT IDB 6881@ SIZe. REV-1514 EX+(tp-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN OF SCHEDULE K LIFE ESTATE, ANNUITY 8 TERM CERTAIN RUTH A. CCi`S4INGS 21 09 00241 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death from 5-1-89 to 4-30-99, and in Aleph Volume for dates of death from 5-1-99 and thereafter. Indicate the type of instrument which created the future interest below and attach a copy to the tax retum. U Will U Intervivos Desd of Trust ^ Otfier NAME(S) OF LIFE TENANT(S) DATE OF BIRTH NEAREST ACiE AT DATE OF DEATH TERM OF YEARS LIFE ESTATE IS PAYABLE Life or Term of Years Life or Term of Years Life or Term of Years Life or Term of Years L'rfe or Term of Years 1. Value of fund from whichiifeestateispayable , , , , , , , , , , , , $ 2. Actuarial factor per ap ro riate table .................................... . Interest table rate - ~ 3 1 /2% ^ 6°k ^ 10% ^ Variable Rate 0.00000°k 0 00000 3. Value of life estate(LineimuRiplledbyLine2) , , , , , , , , , , , , , $ 0 NAME(S) OF LIFE ANNUITANT(S) DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS ANNUITY IS PAYABLE Life or Tenn of Years Life or Tenn of Years Life or Tenn of Years Life or Term of Years 1. Value of fund from which annuty is payable ............................... $ 0 2. Check appropriate bock below and enter corresponding (number) .............. 0.000 Frequency of payout -^ Weekly (52) ^ Bi-weekly (26~ Monthly (12) ^ Quarterly (4) ^ Semi-annualy (2) Annually (1) Other ( ) 0 3. Amount of payout per period , , , , , , , , , , , $ 0 4. Aggregate annual payment, Line 2 multiplied by Line 3 . ........................ 0 5. Annuity Factor (see instructions) Interest table rate -^ 3 1 /2% ^ 8°k ^ 10°~ ^ Variable Rate 0.00000°h 0.00000 6. Adjustment Factor (seeinstructans) , ,,,,,, , , , , , , , , ,,, , , , , , , , ,,, , , ,, ,,, 0.00000 7. Value of annuity - If using 3 112%, B%, 10°h, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 8 x Line 6 .................... $ 0 If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line 5 x Line 8) + Line 3 ..................................... $ 0 NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting Irfe or annuity interest(s) should be reported at the appropriate tax rate on Lines 13 and 15 through 18 (If more space is needed, Insert additional sheets of the same size) 3W48AJ 3.000 RSV-1847 EX~ (400) COMMONWEALTH OF PENNSYLVANIA INHERRANCE TAX RETURN RESIDENiDECEDENi of Explanation of Compromba Offer: RUTH A. CObTSING3 21 09 00241 This schedule Is approprlab only fo- asbbs of decadenb dying after Deeembar 12, 1982. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of Instrument which created the future interest and atfadr a copy to the tax rdum. ^ Will ^ Trust ^ Other Beneficiartea NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH AGE TO NEAREST BIRTHDAY 1. 2. 3. 4. S. I1. For decendents dying on or after Juty 1, 1994, if a surviving spouse exercised or intends to exerdae a rght of withdrawal within 9 months of the decedent's death, cheek the appropriate block and attach a copy of the document in which the survlNng spouse exerdses such withdrawal right. Unlimited IV. SCHEDULE M FUTURE INTEREST COMPROMISE Check Box 4a on Rev-151 FILE Umited rlaht of Summary of Compromise Offer: 1. Amount of Future interest . . . . . . $ 0 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (also incude as part of total shown on Line 13 of Cover Sheet) , $ 0 3. Value of Line 1~ssing toga ouse at appropriate tax rata Check One l;%, ~ 3°h, U 0°h ............... $ 0 (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line 1 taxede at lineal rate Check one ^ 6% ^ 4.5% .......... $ 0 (also incude as part of total shown on Line 16 of Cover Sheet) 5. Value of Line 1 taxable d siding rate (12°~) (also include as part of total shown an Line 17 of Cover Sheet) , $ - _ 0 8. Value of line 1 taxable ~ cdlffierd rate (15%) (also include as pert of total shown on Line 18 of Cover Sheet) ..... $ 0 7. Total value of Future Interest (sum of Lines 21hru 8 must equal Line 1) ..... ............... $ 0 (If more space is needed, insert additional sheds oT the same size) 3W48AN 1.000 Estate of Ruth A. Commings Pennsylvania Inheritance Tax Return Form REV-1500 EXHIBIT A Copy of the Certified Death Certificate of the Decedent rns,uns Rcp r0~/n~i LOCAL REGISTRAR'S CERTIFICATION OF DEATH WARNING: It is illegal to duplicate this copy by photostat or photograph. ~ Fee fot this certificate, $6.00 P 14936638 Certification Number This is to certify that the information here given is correctly copied from an original Certificate of Death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. ./~~/J DEC 0 3 2000 ~~II+wRi~lr ~/ ~A~ Local Registrar ~ Date Issued mn,laa REV nrzoos COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • YRAL RECORDS iVPE / PRW] In PERrPYENT CERTfFICATE OF DEATH euuc INK (Ses instructions anl7 sxamplas on revera•) STATE FILE Nl/MBER 2 Q Y I- E E 1. Name d UKedr, (Fer nieee. lad. wllal 2. Sa ] aPad Ewat Nln4w 4. Ore d OYm IAApan, eaY Y<bt RUTH A. COMMIMGS feta0le 169 -24 _7594 ~~~ 1~ 2008 s. Age It~d e:are]I umr t used t a. are a aNel (uwYt. ] - elY m w 4 Petra Meer 1~ aael IW do I. IeNr HwwL omen 79 rs. 9/25/1929 PbttSVllle PA ^ maelwl ^ ER! oubddm ^ roA ~ Nwdlp Nome ^ P<eiedre ^obr _ sPrrr. m. cwxy d Deem Bc C1ry. Boiw Twp. d deem a. Fealty Ibir Il na nNYm 9Ne dml YY rwlprl 9. WY DBtteew a ddpanb OIpM+ $ No [~ Yes 10 Rew'. Nwnpn PAen. Bdw. VIIYe. da. tancaater W. Donegal Tvp. 'c village Health Care O>~ter 1"^'w'a'rCiOea. (sP.wn P R Wbnn. erm on. elc.) vhlte .11. DnweerJS UfWII ~ dMEYM - mOMa al Dp Ig111W IYNeC t2. Wa ~ePelll Hew Maw 17. Depeeell, Epfatlwl lal)eal]wr/IbYrpW WryMeel f4. MYllpl5b45'WnYe,NMrYYrba, IS. SWVirwip SppW 1111rib,Py wrbn nYnel a.ddWdY arYdadnee/Yledbl US. Almee iaaee? !arwrerr [a12J CNeae ll•Iwa.l YYYadee'0rv0i4°ISC+aM trooeoeker own hotae ^wr ~w 12 vidONea N/A ta.0eoellllM's Lbanp AYaer (sll•Y. cMy l brn. YYe, W aoee) IMrAfe PA ob orwedd LwM W D l 1 Mas«uc Dritre Aaw Reaeenn ITe.9r . e Irc ®res, oecaadw lwe/n rneoa Tp ? $liZabethhtOY[I PA 17022 t]e.^NO, Oewedl u+ee.rat 1A.CMr l.arMabter k,r~,„Y Gry~6om ta. Fehfa Nnd (Fer nldae, Ml eltla n. MarllYlw IFMeL aYIbP YeIIYIY) Harry R1ChaL~B Al>b SCI:1C1CleC 20e. MbdM'e Nnd Rrp/ Pda 1m. MenllM'a YeinpeelYel3erW 1 brn, YIY, rb wol Rid~atd 111 Fate 9d. Mewille PA 17241 tte.rrbaaotiaalal I QGYnlfon ^pYYlwl 210. DYea019sampNM, dey,yrl 21e.PbeeY 0lysxen FYerdoenabry, mrld,d]w dlr aewl 21Q Cation leiy!bn. pY.>adeyl ^Omw ~~ ° W~Mae~~®Yee^MP 12/3/2009 evar2s Cresstian Service Leola PA 17590 za ~b.~.~a~L seWd ffi ~.~'I.wreueeeaF.ny fI1GG , FD-V1LS~7-i. Heilig p+*~~r 8t~, Zl M_ Main St_, point Joy PA 17552 Cwlilredeed 2YaaN/rwl 9,.mbaeYYelr MCMe4M 0YaY `~1 prbab.dY Y Y O b alYd (5 ~ ee Y di) 2m. tbYlwMnbY 29e DaM gIVYI B,blal `Y. 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Commings Pennsylvania Inheritance Tax Return Form REV-1500 EXHIBIT B Copy of the Last Will and Testament of Ruth A. Cominings Dated January 4, 2008 • • LAST WILL AND TESTAMENT OF RUTH A. COMMINGS I, RUTH A. COMMINGS, now of 111 Farm Road, Newville, Cumberland County, Pennsylvania 17241, do publish and declare this to be my Last Will and Testament, hereby revoking all other prior wills and codicils made by me. FIRST: Famity Background and Appointment of Executor. (A) Family and Background Information. I am not married, as my husband, ALLEN B. COMMINGS, has predeceased me. The children of our marriage are RICHARD A. COMMINGS and JODY A. COMMINGS. Throughout this Will, RICHARD A. COMMINGS and JODY A. COMMINGS will be referred to as "my children". The word "issue" will include my children as well as my other descendants. (B) Appointment of Executor. I appoint as my Executor and successor Executrix (all hereinafter referred to as Executor or Executors) under this Will, the following named persons or corporations to serve without bond and without being required to account to any Court: Executor: My son, RICHARD A. COMMINGS. Successor Executrix: My Friend, CABBIE M. CAMPBELL. (C) Inter Vivos Trust. The inter vivos trust agreement referred to in this Will is "THE RESTATEMENT OF THE RUTH A. COMMINGS FAMILY IRREVOCABLE TRUST dated July 15, 1993, as restated on January 4, 2008, by and between RUTH A. COMMINGS, as Settlor, and RUTH A. COMMINGS, as Trustee, as now in effect or as may hereafter be amended. SECOND: Funeral and Last Illness Expenses: Taxes. (A) Expenses of Funeral and Last Illness. I direct my Executor to pay my funeral expenses and the expenses of my last illness from my estate. (B) Taxes. I direct my Executor to pay any and all estate, inheritance, succession, legacy, transfer and other death taxes or duties, by whatever name called, including any and all interest and penalties thereon, imposed under the laws of any jurisdiction by reason of my death, upon or with respect to any and all property included in my gross estate for the purpose of such taxes, whether such property passes under or outside of this Will, out of my residuary estate, without being prorated or apportioned among or charged against the respective devises, legatees, beneficiaries, transferees, or other recipients of any such property or charged against any property ,G b • • LAST WH.L AND TESTAMENT OF RUTH A. COMMINGS PAGE 2 passing or which may have passed to any of them. The Executor shall not be entitled to reimbursement for any portion of any such taxes from any such person. THIItD: Tangible Personal Prop. Except for those items excluded below and those items enumerated in the Letter of Instruction, I bequeath to my children all tangible personal property, including but not limited to clothing, jewelry, heirlooms, furniture, motor vehicles, and all other similar articles, which I own, and the insurance thereon, to be divided among them as they may select in as neazly equal shazes as is practical. Tangible personal property shall not include: (1) any and all property used by me in any business, (2) cash on hand or on deposit in banks, (3) stock or securities, (4) any type of evidence of indebtedness, and (5) any life, health or accident insurance policies. If either of my children, RICHARD A. COMMINGS or JODY A. COMMINGS, is not living on the sixty-first (61st) day after my death, I bequeath. such tangible personal property to the issue of such predeceased child, per stirpes. If there is any disagreement as to distribution, I direct my Executor to make such distribution. The decision of my Executor shall be final and binding. Any items not selected or any items which my Executor considers unsuitable for my issue maybe distributed or sold in the sole discretion of my Executor and, if sold, the net proceeds therefrom shall be added to the residue of my estate. Any such article allocated to a minor may, as my Executor deems advisable, either be delivered to the minor or to any person to safeguard on behalf of the minor. Notwithstanding any other provisions in this Article THIRD, I may leave a sepazate, dated and unsigned Letter of Instruction, which I shall place with my Will, containing directions as to the ultimate disposition of certain of the property bequeathed under this Article THIRD, and such Letter of Instruction shall determine the distribution of such items. FOURTH: Residuary Gifts. (A) Residuary Gifts. I devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, of whatever nature and wherever situated to which I am legally or equitably entitled, to the then-acting Trustee of the Trust described in Paragraph FIRST (C) of this Will, to be held, administered and distributed pursuant to the terms thereof, as the same maybe amended from time to time. By this devise and bequest of my residuary estate I hereby exercise all Powers of Appointment I possess at the time of my death except any power of appointment which I possess under the Trust described in Paragraph FIRST (C) of this Will. (B) Distributions During Administration. Prior to final distribution of my estate, the Executor, in his discretion, may make partial distributions to one or more beneficiaries or Trusts. As a consequence, the Executorship and any Trusts created under this Will may exist contemporaneously. A distribution maybe made subject to any indebtedness or liability of my estate. ~~ FIFTH: Spendthrift Provision. No beneficiary shall have the power to anticipate, __.1[~_ • • LAST WILL AND TESTAMENT OF RUTH A. COMMINGS PAGE 3 encumber or transfer his or her interest in the estate in any manner other than by the valid exercise of a power of appointment. No part of the estate shall be liable for or charged with any debts, contracts, liabilities or torts of a beneficiary or subject to seizure or other process by any creditor of a beneficiary. SIXTH: Powers of Executor. In addition to the powers and duties as may have been granted elsewhere in this Will, but subject to any limitations stated elsewhere in this Will, the Executor shall have and exercise exclusive management and control of the Estate and shall be vested with the following specific powers and discretion, in addition to the powers as maybe generally conferred from time to time upon him by law: (A) In the management, care and disposition of the Estate, the Executor shall have the power to do all things and to execute such deeds, documents, and instruments as maybe deemed necessary or proper, including the following powers, all of which maybe exercised without order of or report to any Court: (1) To sell, exchange or otherwise dispose of any property, real, personal or mixed, at any time held or acquired hereunder, at public or private sate, for cash or on terms, without advertisement, including the right to lease for any term notwithstanding the period of the Estate, and to grant options, including any option for a period beyond the duration of the Estate. (2) To invest all monies in such stocks, bonds, securities, mortgages, notes, real estate or improvements thereon, and any other property as the Executor may deem best, without regard to any law now or hereafter enforced limiting investments of fiduciaries, except that the Executor may not invest in any securities issued by the corporate Executor, or issued by a parent or affiliate company of such Executor. (3) To retain for investment any property deposited with the Executor hereunder; except that the corporate Executor may not retain for investment any stock in the wrporate Executor, or in a parent or affiliate company of such Executor. (4) To vote in person or by proxy any corporate stock or other security and to agree to or take any other action in regard to any reorganization, merger, consolidation, liquidation, bankruptcy or other procedure or proceedings affecting any stock, bond, note or other security. (5) To use attorneys, real estate brokers, accountants and other agents, if such employment is deemed necessary or desirable, and to pay reasonable compensation for their services. (6) To compromise, settle or adjust any claim or demand by or against the _~~ __ j~~ ~- • • LAST WILL AND TESTAMENT OF RUTH A. COMMINGS PAGE 4 Estate and to agree to any rescission or modification of any contract or agreement affecting the Estate. (7) To renew any indebtedness, as well as to borrow money, and to secure the same by mortgaging, pledging or conveying any property of the Estate, including the power to borrow at a reasonable rate of interest. (8) To retain and carry on any business in which the Estate may acquire an interest, to acquire additional interest in any such business, to agree to the liquidation in kind of any corporation in which the Estate may have an interest and to carry on the business thereof, to join with other owners in adopting any form of management for any business or property in which the Estate may have an interest, to become or remain a partner, general or limited, in regazd to any such business or property and to hold the stock or other securities as an investment, and to employ agents and confer on them authority to manage and operate the business, property or corporation, without liability for the acts of such agent or for any loss, liability or indebtedness of such business if the management is selected or retained with reasonable care. (9) To register any stock, bond or other security in the name of a nominee, without the addition of words indicating that such security is held in a fiduciary capacity, but accurate records shall be maintained showing that such security is an Estate asset and the Executor shall be responsible for the acts of such nominee. (B) Whenever the Executor is directed to distribute any Estate assets in fee simple to person who is then under twenty-one (21) years of age, the Executor shall be authorized to hold such property in Trust for such person until he/she becomes twenty-one (21) yeazs of age, and in the meantime shall use such part of the income and the principal of the trust as the Executor may deem necessary to provide for the proper support and education of such person. If such person should die before becoming twenty-one (21) years of age, the property then remaining in trust shall be distributed to the personal representative of such person's estate. (C) In making distributions from the Estate to or for the benefit of any minor or other person under a legal disability, the Executor need not require the appointment of a guardian, but shall be authorized to pay or deliver the same to the custodian of such person, to pay or deliver the same to such person without the intervention of a guardian, to pay or deliver the same to the legal guardian of such person if one has already been appointed, or to use the same for the benefit of such person. (D) In the disbursement of the Estate and any division into separate trusts or shares, the Executor shall be authorized to make the distribution and division in money or in kind, or both, regardless of the basis for income tax purposes of any property distributed or divided in kind, and the distribution and division made and the values established by the Executor shall be binding and conclusive on all persons taking hereunder. The Executor may in making such ~~ • • LAST WILL AND TESTAMENT OF RUTH A. COMMINGS PAGE 5 distribution or division allot undivided interests in the same property to several trusts or shares. (E) The Executor shall have discretion to determine whether items should be charged or credited to income or principal or allocated between income and principal as the Executor may deem equitable and fair under all circumstances, including the power to amortize or fail to amortize any part or all of any premium or discount, to treat any part or all of the profit resulting from the maturity or sale of any asset, whether purchased at a premium or at a discount, as income or principal or apportion the same between income and principal, to apportion the sales price of any asset between income and principal, to treat any dividend or other distribution of any investment as income or principal, or apportion the same between income and principal, to charge any expense against income or principal or apportion the same, and to provide or fail to provide a reasonable reserve against depreciation or obsolescence on any assets subject to depreciation or obsolescence, all as the Executor may reasonably deem equitable and just under all the circumstances. (F) If at any time the total fair market value of the assets of any trust established or to be established hereunder is so small that the corporate Trustee's annual fee for administering the trust would be equal to or less than the minimum annual fee set forth in the Trustee's regularly published fee schedule then in effect, the Trustee in its discretion shall be authorized to terminate such trust or to decide not to establish such trust, and in such event the property then held in or to be distributed to such trust shall be distributed to the persons who are then or would be entitled to the income of such trust. If the amount of income to be received by such persons is to be determined in the discretion of the Trustee, then the Trustee shall distribute the property among such of the persons to whom the Trustee is authorized to distribute income, and in such proportions, as the Trustee in its discretion shall determine. (G) When the authority and power under this Will is vested in two (2) or more Executors, the authority and powers are to be held jointly by the Executors. Only a majority of the Executors may exercise any authority or power granted under this Will or granted bylaw, and may act under this Will. Any attempt by one such Executor to act under this Will on other than ministerial acts shall be void. The actions of a minority of the Executors under this Will maybe validated by a subsequent ratification of the act by a majority of the Executors. SEVENTH: Rights and Liabilities of Executor. (A) No bond or other security shall be required of any Executor. (B) This instrument shall always be construed in favor of the validity of any act or omission by any Executor, and any Executor shall not be liable for any act or omission except in the case of gross negligence, bad faith or fraud. Specifically, in assessing the propriety of any investment of the estate, the overall performance of the entire estate shall be taken into account. (C) Each Executor shall be entitled to receive reasonable compensation for services actually rendered to my estate, in an amount the Executor normally and customarily charges for ~, iul~ • LAST WILL AND TESTAMENT OF RUTH A. COMMINGS PAGE 6 performing similar services during the time which he/she performs the services. EIGHTH: Tax Elections. In determining the estate, inheritance and income tax liability relating to my Estate, the Executor's decision as to all available tax elections shall be conclusive on all concerned. If the Executor joins with my spouse in filing income tax returns, or consenting for gift tax purposes to having gifts made by either of us during my life considered as having been made one-half by each of us, any resulting liability shall be borne by my Estate and my spouse in such proportions as they may agree. hz accordance with IRC Section 2632(a) and without regazd to whether a Federal estate tax return is actually filed, my Executor shall allocate so much of the Federal Generation Skipping Transfer Tax exemption as will fully exempt any generation skipping transfer which may occur under this Will. NINTH: Definitions and General Provisions. (A) urvival. Any beneficiary, including my spouse, who dies within sixty (60) days after my death shall be considered not to have survived me. (B) Trust Estate. "Trust Estate" means all assets, however and wherever acquired, including income, which may belong to a Trust at any given time. (C) Children. Except for discretionary distributions, which may be made unequally among a group of persons, and distributions pursuant to a valid exercise of a Power of Appointment, in making a distribution to the children of any person, the property to be distributed shall be divided into as many shares as there are living children of the person and deceased children of the person who left children who are then-living. Each living child shall take one share and the share of each deceased child shall be divided among his then-living descendants in the same manner. A posthumous child shall be considered as living at the death of his pazent. (D) Code. Unless otherwise stated, all references in my Will to section and chapter numbers are to those of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any subsequent federal tax laws applicable to my estate. (E) Other terms. The use of any gender includes the other genders, and the use of either the singular or the plural includes the other. (F') Cannons. The captions set forth in this Will at the beginning of the various divisions hereof are for convenience of reference only and shall not be deemed to define or limit the provisions hereof or to affect in any way their construction and application. (G) Powers of Appointment Exercised. By this Will I hereby k~ • LAST WILL AND TESTAMENT OF RUTH A. COMMINGS PAGE 7 exercise any Power of Appointment which I may possess at my death. IN WITNESS WHEREOF, I, RUTH A. COMMINGS, the Testatrix, have to this my Last Will and Testament, typewritten op,eight (8) pages, including the Acknowledgment and Affidavit, set my hand and seal this ~ day of January, 2008. _ 1~ ~ ~d71'11~'( U-'1 ~ R TH A. OMMINGS Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and Testament, m the presence of us, who have hereunto subscribed our names at her request, as witnesses hereto, in the presence of the said Testatrix, and in the presence of each other. Each of us further declares that he or she believes the Testatrix to be of sound mind and memory. The preceding ins t consists of this and seven (7) other consecutively numbered typewritten pages includin th Acknowledgment and Affidavit. residing at ~~~r~(L,S y~~r~ ~ ~- ~`-` d - ~/I residing at 30t1~i r~ J~PRII~IC~ [, ~-- _ i 2 A nl kl-A-rJ (print name) ACKNOWLEDGMENT AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF ~ ;~ rn kJ e r ~ e, The Testatrix and the witnesses whose names are signed and subscribed to the attached or foregoing instrument, being first duly sworn and qualified according to law, do hereby acknowledge, depose and say to the undersigned authority, that the Testatrix signed and executed the instrument as her Last Will in the presence of the witnesses; that she signed it willingly or willingly directed another to sign it for her; that she executed it as her free and voluntary act for the purposes therein expressed; that each of the witnesses were present and saw the Testatrix sign and execute the instrument as her Last Will; that each subscribing witness in the hearing and sight of the Testatrix signed the will as witnesses; and that to the best of their knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Sworn to or affirmed, subscribed to, and acknowledged, before me by the above-named Testatrix and witnesses, this --~ ~` day of January, 2008. ~.~ ,> ~~~Z~A td.:.~~,+ , •~o ~ , , ' ~''~. ~. ,,. '~,~ .. .c ~. Cc . Notary Public My Commission Expires: COMMONWEALTH OF PENNSY w,;i++r Notarial $9dl Victoria M. Fl2rYtirt. Not9ry Public °NOrrrileysixarg Bore, curriberlertd count' Nit' commission F~cpaes Atg. 27, 2010 Member. °ennsvWania Association Of Notaries Estate of Ruth A. Commings Pennsylvania Inheritance Taz Return Form REV-1500 EXHIBIT C Copy of the Short Certificate Letters Testamentary issued on March 12, 2009 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND estate of RUTHA COMMINGS (First, M/tld/e, Lastl SHORT CERTIFICATE I, R STRASBAUGH Register for the Probate of Wills and Granting Letters of Administration in and for CUMBERLAND County, do hereby certify that on the 12th day of March, Two Thousand and Nine, Letters TESTAMENTARY in common form were granted by the Register of said County, on the late of PENN TOWNSHIP in said county, deceased, to RICHARD A COMM/NGS (first, Mio'd/e, Lastl and that same has not since been revoked. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of said office at CARLISLE, PENNSYLVANIA, this 30th day of November Two Thousand and Nine. File No. PA File No. Date of Death S.S. # 2009- 00241 21- 09- 0241 12/01/2008 168-24-7594 NOT VALID WITHOUT ORIGINAL SIGNATURE AND IMPRESSED SEAL '1'L,QTI eg/ster / s Estate of Ruth A. Commings Pennsylvania Inheritance Tax Return Form REV-1500 EXHIBIT D Copies of Official Receipts Nos. CD 011789 & LN024628 for Prior Payment of Inheritance Taxes COMMONWEALTH OF PENNSriVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TA7CES PO 80)(28080, HARRISBURG, PA 17128-0801 OFFICIAL RECEIPT COMMONWEALTH OF PENNSYLVANIA NO: LN024628 DEPARTMENT OF REVENUE PENNSYLVANIA INHERITANCE & ESTATE TAX RECEIVED FROM: RICHARD COMMINGS 111 FARM ROAD NEWVILLE, PA 17241 ESTATE INFORMATION SS#: 168-2aa5sa FILE NUMBER 3609-0713 NAME OF DECEDENT (LAST) (FIRST) (MI) COMMINGS RUTH DATE OF PAYMENT 04-14-2009 POSTMARK DATE 04-10-2009 couNTY LANCASTER DATE OF DEATH 12-01-2008 REMARKS: SEAL ACN ASSESSMENT AMOUNT CONTROL NUMBER 08163934 $155.67 TOTAL AMOUNT PAID $155.67 RECEIVED BY: ~~ ~ -~`~2~~'~~ Register of Wills CUSTOMER COPY 15 PR-57 COMMONWEALTH OF PENNSYLVANIA REV-1162 EX111-961 DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280801 HARRISBURG, PA 17128-0801 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N0. CD 01 1789 COMMINGS RICHARD A 111 FARM ROAD NEWVILLE, PA 17241 ACN ASSESSMENT AMOUNT CONTROL NUMBER _____--. •eH ESTATE INFORMATION: ssN: iss-2a-~ssa FILE NUMBER: 2109-0241 DECEDENT NAME: COMMINGS RUTH A DATE OF PAYMENT: 09/24/2009 POSTMARK DATE: 09/23/2009 COUNTY: CUMBERLAND DATE OF DEATH: 12/01/2008 08163935 ~ 579.51 TOTAL AMOUNT PAID: REMARKS: SEAL CHECK#121 INITIALS: CJ RECEIVED BY: 579.51 GLENDA EARNER STRASBAUGH REGISTER OF WILLS TAXPAYER MEMBERS lsr FEDERAL CREDIT UNION SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Data of Death Total Principal and Accrued Interest Name of Joint Owner Date Joint Ownership Established 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 Date Joint Ownership Established 258207-00 01/18/2005 $2,592.24 $.00 $2,592.24 Richard Commings 08/07/2008 268207-11 01/18/2005 $3,523.14 / $.00 ,/ $3,523.14 Richard Commings 08/07/2008 INVESTMENT SAVINGS ACCOUNT: Account Number/Suffix 258207-05 Date Account Established 04/13/2005 / Principal Balance at Date of Death $242.39 ,/ Acuued Interest to Date of Death $.00 Total Principal and Accrued Interest $242.39 Name of Joint Owner Richard Commings Date Joint Ownership Established 08/07/2008 HOLIDAY CLUB ACCOUNT: Account Number/Suffer Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Date Joint Ownership Established VACATION CLUB ACCOUNT: 258207-02 01/18/2005 / $200.25 / $.00 $200.25 Richard Commings 08/07/2008 Account Number/Suffix 258207-03 Date Account Established 01/18/2005 Principal Balance at Date of Death $803.13 Accrued Interest to Date of Death $.00 Total Principal and Accrued Interest $803.13 Name of Joint Owner Richard Commings Date Joint Ownership Established 08/07/2008 5000 Louise Drive P.O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 wwwmemberslst.org CERTIFICATES OF DEPOSIT: Account Number/Suffix 25820741 Date Account Established 03/20/2007 Principal Balance at Date of Death $5,625.22 Accrued Interest to Date of Death $.00 Total Principal and Accrued Interest $5,625.22 Name of Joint Owner None 'Opened by transfer of funds from 258207-00. VISA ACCOUNT: Account Number/Suffuc Date Account Established Balance at Date of Death Name of Joint Cardholder 4121449992582077 03/14/2005 $.00 None ERS 1sT FEDERAL REDIT IO'N' n ,lam' J,~-`lJ,~-~, ~ ' ~ "`~^ Danielle A. in~ Kl e Insurance Services Specialist November 6, 2009 Estate of: RUTH COMMINGS Date of Death: 12/01/2008 Social Security Number: 168-24-7594 i0'd ~dtol °• a _ z~~o °a~ a ~~'~ ~m ~ ..~~y ~ ~ ~. ~~• ~y a~ a C ~ ~. ~ ~ R• ~. ~ ~~ a ~ a. ~. °~ N ~ ~ ~ ~" ~ y ~ ~ . ~ ~• ~ ~ ~ ~ ~ s~ '~ ~ ~ ~. Q `'' ~ `~ ~ -~ ~ ~ ~ ~ d 0 ~ ~n~ ~~ d ~ .;,~ ~ a m ~ ~ ~ ~ c '~ ~ ~~ m ~ A ~ ~ ~ ~ NC ~ r ~ ~ ~ ~ ~ ~ ~~ ~ p ~. ~ ~. d ~ ~ ~+ ~ `, ~ :: ~ cri ~ N ~ ~~ V ~ ~ y {•iS ~..~ r y pO $ 1000 ffi~g0 E g Z0iZ0'd B0£0£S9LZL 3WOH ~ti213NfId ~JI'II3H Lb:tiO 6002-TO-J3Q LAW OFFICES OF GATES HALBRUNER~ HATCH & GUISE, P.C. 1013 MUMMA ROAD • SUITE 100 • LEMOYNE, PENNSYLVANIA 17043 (717) 731-9600 • FAX: (717) 731-9627 LOWELL R. GATES, LL. M. CORRESPONDENCE ADDRESS: BRANCH OFFICE: LL. M. in Taxation Lemoyne Office 3 WEST MONUMENT SQUARE, SUITE 304 Also Admitted to Mauethuaetta Bar LEWISTOWN PA 17044 MARK E. HALBRUNER WEB SITE: , (7171248.8909 CRAIG A. HATCH, CELA www.GatesLawFirm.com Certllied as en Eltler Law Attorney by 3TACEV L. NACE the National Elder Law Foundetlon ParelegeVOHice Manager CLIFTON R. GUISE TRACT L. SEPKOVIC Also Admitted to practice before the T Perelegel U.S. Patent & Trademark Office J antlary 1 ~, 2010 VALERIE LONG SARAH E. MCCARROLL Paralegal TRACI L. BHERIDAN Paralegal Ms. Glenda Farner Strasbaugh Register of Wills o Cumberland County Courthouse ~p ` ~ ;'; One Courthouse Square ;fin ~ z ~ r t? Carlisle, PA 17015 ~ Ty ~ ~ rv T~ / ; ' y C7 ~ CJ1 '.i . C...7 Re: Estate of Ruth A. Conunings t~ ~ ~ ~ ~ ~_, C'7 - -~ ; File #21-09-00241 ~ ~ rv " ' ~" r; ~~ .~:, ~ tJt , -„ Dear Ms. Strasbaugh: "' With further reference to the above entitled estate, enclosed please find the following documents: 1. Two copies of the Form PA REV-1500 Inheritance Tax Return, weith supporting documentation, to be filed with the Department of Revenue, together with an additional copy of the tax return which I ask to be date-stamped and returned to our office in the envelope provided. 2. Two copies of the Inventory for filing in your office, together with an additional copy which I ask to be date-stamped and returned to our office, per above. 3. A check in the amount of $15.00 in payment of the filing fee herein. If anything further is required in connection with this proceeding, please contact our office. Than you for your wnsidereation. Sincerely, LRG:v1:Enclosures Valerie Long, Paralegal .. v .sue nGI.PsT~4titki`~aE~u~'vA^fffic~(a:J €~xQnS~+*. +1.x87!: v.i c.. rt a4f `.er .Vn2*x aodisod sn N pl o ~ ~ ~ N Q r ~ ~ N `_ LL O O aa-isdH N ~ .. U a 3 ~ t ~ ~ ~ g ~ g ~ ~N w~ ~ N ~-~.p O ~~ °08 ~z a ~mzoai ~V g ~ a ~ y V1 p1 ~ O t OU y~ Vv~ ~" „ ~ ~ Mo ow ~~U 1 _._.~ ~ J ~;c ~''S ~ ~~~ cn~ d ~~~ ~ ~ ~ ~,.; ; ~~ 4 ~ ~ H %.!~ m ~ m N