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HomeMy WebLinkAbout03-10-10 (2)1505607121 REV-1500 EX (~-05) .:.., PA Department of Revenue Coun Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN ~ Po Box 260601 2 1 0 9 0 6 4 1 Harrisburc, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 7 5 2 0 4 2 6 8 0 6 1 D 2 0 0 9 0 5 2 1 1 9 2 7 Decedent's Last Name Suffix Decedent's First Name MI G R A M L I N G W A D E L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI N / A Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 0 1. Original Retum 4. Limited Estate 0 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 2. Supplemental Return 4a. Future Interest Compromise {dale of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) 3. Remainder Retum (date of death prior to 12-13-82) 5. Federal Estate Tax Retum Required 8. Total Number of Safe Deposit Boxes 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number T H O M A S L W E N G E R E S Q 71 ? 2 3 4 41 8 2 Firm Name (If Applicable) W I X W E N G E R & W E I D N E R First line of address 5 0 8 N O R T H S E C O N D S T R E E T Second line of address P O B O X 8 4 5 City or Post Office State ZIP Code N H A R R I S B U R G P A 1 7 1 0 8 0 8 4 5 Correspondent's a-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, and compf te. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SI, AT~t~' F,P S~ ~N~1~~ FOR FILING RETURN ~ /~ / DAT~ 16 GR ~NWAY DRI MECHANICSBURG PA 17055 SIGNATURE OF PREPARER OT REPRESENTATIVE DATE 1 f r 508 L 1505607121 BOX 845 HARRISB PLEASE USE ORIGINAL FORM ONLY Side 1 PA 171 1505607121 J #~ 1505607221 REV-1500 EX Decedent's Social Security Number Decedents Name: WADE L• G R A M L I N G 1 7 5 2 0 4 2 6 8 RECAPITULATION 1. Real estate (Schedule A) ................................. ... 1. .... 1 6 2 0 0 0. 0 0 2. Stocks and Bonds (Schedule B) ........................... ... 2. .... 4 5 2 7 8 0. 8 5 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . .... 3. 0 • D 0 4. Mortgages & Notes Receivable (Schedule D) ................. ... .... 4. D • D D 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ... .... 5. 4 2 8 2 7 6. 8 0 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ... .... 6. 1 2 D 1 7 7 . 4 5 7. Inter-Vivos Transfers & Miscellaneous Nq~;probate Property (Schedule G) S t Billi R d °) 9 8 8 7 7 4 u epara e ng equeste ... .... 7. . 8. Total Gross Assets (total Lines 1-7) ........................... 8. 1 2 6 3 1 2 2. 8 4 9. Funeral Expenses & Administrative Costs (Schedule H) ......... ... .... 9. 1 5 4 6 6. 1 4 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule t) ..... ... .... 10. 11. Total Deductions (total Lines 9 & 10) .................... ... .... 11. 1 5 4 6 6 . 1 4 12. Net Value of Estate (Line 8 minus Line 11) .................. ... .... 12. 1 2 4 7 6 5 6. 7 0 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. 1 2 4 7 6 5 6. 7 0 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.o _ 0. 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .045 1 2 4 7 6 5 6. 7 D 16. 5 6 1 4 4. 5 5 17. Amount of Line 14 taxable 0 0 0 0 0 0 . at sibling rate X .12 17, . 18. Amount of Line 14 taxable 0 D D 0 O D at collateral rate X .15 18 . 19. Tax Due ................................................19. 20. FILL IN THE OPAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 1505607221 5 6 1 4 4. 5 5 1505607221 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 09 0641 DECEDENTS NAME WADE L. GRAMLING STREET ADDRESS 400 DEERFIELD RD CITY CAMP HILL STATE PA ZIP 17011 Tax Payments and Credits: t • Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit _ (1) 56,144.55 B. Prior Payments 45,000.00 C. Discount 2,368.35 Total Credits (A + B + C) (2) 47,368.35 3. InteresUPenalty 'rf applicable D. Interest E. Penalty Total InteresUPenalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 5. If Line 1 + Line 3 is greaser than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. (5) 8,776.20 (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 8,776.20 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred : ...................................................................... ^ Q b. retain the right to designate who shall use the property transferred or its income; ............................... ^ Q c. retain a reversionary interest; or ................................... .............. . ............................................... ^ ^X d. receive the promise for life of either payments, benefits or care? ....................................................... ^ ^X 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ^ Q 3. Did decedent own an 'intrust for' or payable upon death bank account or security at his or her death? ......... ^ Q 4. Did decedent own an Individual Retirement Account, annuity, or athernon-probate property which contains a beneficiary designation? .................................................................................................. ^X ^ 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)]. 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. REV-1502 EX + (6-98) SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER WADE L. GRAMLING 21 09 0641 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. ___ _ RBI property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. HOUSE AND LOT SITUATE AT 400 DEERFIELD ROAD, CAMP HILL, LOWER ALLEN 162,000.00 TOWNSHIP, CUMBERLAND COUNTY, PENNSYLVANIA, BEING TAX PARCEL NO. 13-24-0809-032 (SALE PENDING) TOTAL (Also enter on line 1 (If more space is needed, insert additional sheets of the same size) REV-1503 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER WADE L. GRAMLING 21 09 0641 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. US SAVINGS BOND 148.08 (HELD JOINLTY WITH D. JANE GRAMLING, WHO PREDECEASED DECEDENT) VALUATION ATTACHED 2. 2,270 SHARES F.N.B. CORPORATION STOCK (CUSIP 302520 10 1) ~ $6.315/SHR 14,607.45 DATE OF DEATH VALUE: $14,335.05 ACCRUED DIVIDENDS: $272.40 3. 358 SHARES FIFTH THIRD BANCORP STOCK (CUSIP 316773 10 0) C~ $7.265/SHR 2,600.87 DATE OF DEATH VALUE: $2,600.87 ACCRUED DIVIDENDS: $0 4. 30.9 SHARES FIFTH THIRD BANCORP STOCK (CUSIP 316773 10 0) (DRIP) C~ 224.45 $7.265/SHR DATE OF DEATH VALUE: $224.45; ACCRUED DIVIDENDS: $0 5. 10,000 SHARES APPLIED RESEARCH ASSOCIATES STOCK ~ $43.52/SHARE 435,200.00 LIQUIDATION REQUESTED PRIOR TO DATE OF DEATH SEE ATTACHED CORRESPONDENCE TOTAL (Also enter on line 2, Recapitulation) $ 452, 780.85 (If more space is needed, insert additional sheets of the same size) REV-1504 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER WADE L. GRAMLING 21 09 0641 Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporationlpartnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line 3, Recapitulation) ~ $ 0 00 (If more space is needed, insert additional sheets of the same size) REV-1507 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF FILE NUMBER WADE L. GRAMLING 21 09 0641 All property janUy-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line 4, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER WADE L. GRAMLING 21 09 0641 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. CITIZENS BANK CHECKING ACCOUNT XXXX-7910 103,563.36 DOD BALANCE: $103,563.36 ACCRUED INTEREST: $0.00 2. CITIZENS BANK CHECKING ACCOUNT XXXX-7902 2,150.10 DOD BALANCE: $2,150.10 ACCRUED INTEREST: $0.00 3. CITIZENS BANK TIME DEPOSIT XXXX-3204 109,383.81 DOD BALANCE: $109,364.64 ACCRUED INTEREST: $19.17 4. CITIZENS BANK TIME DEPOSIT XXXX-9052 102,045.94 DOD BALANCE: $101,882.65 ACCRUED INTEREST: $163.29 5. METLIFE IRA VARIABLE ANNUITY (ACCOUNT NO. V208346) 87,984.99 DOD BALANCE: $87,984.99; NO ACCRUED INTEREST DESIGNATED BENEFICIARY: ESTATE OF WADE L. GRAMLING 6. AMERICAN FUNDS IRA/ROLLOVER (ACCOUNT NO. 64 593 318) 12,853.60 DOD BALANCE: $12,853.60 NO DESIGNATED BENEFICIARY 7. ORDINARY HOUSEHOLD GOODS, FURNISHINGS, AND CLOTHING 1,000.00 8. CASH ON HAND 20.00 9. INSURANCY POLICY UNUSED PREMIUM REFUND 200.00 10. 2005 BUICK RENDEZVOUS CXL SPORT UTILITY 9,075.00 TOTAL (Also enter on line 5, Recapitulation) I $ (If more space is needed, insert additional sheets of the same size) REV-1509 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FlLE NUMBER WADE L. GRAMLING 21 09 0641 H an asset was made joint within one year of the decedent's date of dceth, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. TERI S. (GRAMLING) WHITE 16 GREENWAY DRIVE DAUGHTER MECHANICSBURG, PA 17055 e C JOINTLY-0WNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET °k OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTERESI 1. A. 11/2000 PNC BANK CHECKING ACCOUNT #XXX7984 1,136.31 50. 568.16 DOD BALANCE: $1,136.31 ACCRUED INTEREST: $0.00 2. A. 11/2000 PNC BANK SAVINGS ACCOUNT #XXX3241 82,142.71 50. 41,071.36 DOD BALANCE: $82,105.74 ACCRUED INTEREST: $36.97 A. 8/1995 PSECU SAVINGS ACCOUNT (REGULAR SHARES) 2,888.09 50. 1,444.05 DOD BALANCE: $2,887.73 ACCRUED DIVIDEND: $.36 A. 8/1995 PSECU CHECKING ACCOUNT 13,787.49 50. 6,893.75 DOD BALANCE: $13,787.16 ACCRUED DIVIDEND: $.33 A. 12/2001 PSECU MONEY MARKET SHARES 77,907.62 50. 38,953.81 DOD BALANCE: $77,887.35 ACCRUED DIVIDEND: $20.27 A. 12/2008 PSECU 18 MONTH CD (C50) 35,855.85 50. 17,927.93 DOD BALANCE: $35,825.42 ACCRUED DIVIDEND: $30.43 A. 12/2000 PSECU 12 MONTH CD (C53) 14,356.77 50. 7,178.39 DOD BALANCE: $14,344.58 ACCRUED DIVIDEND: $12.19 A. 4/2002 US SAVINGS BOND 7,044.00 50. 3,522.00 VALUATION ATTACHED A 4/2008 US SAVINGS BOND 5,236.00 50. 2,618.00 VALUATION ATTACHED TOTAL (Also enter on line 6, Recapitulation) I $ 120 177.45 (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (E98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ESTATE OF SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE WADE L. GRAMLING 21 09 0641 This schedule must be completed and filed it the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY WCIIAETHENAMEOFTHETMNSFEREE,IHEIRREIATKKISHPTODECEOENTAND 7HEDAlEOFTRANSFER.ATfACHACOPY0F7HEDEEDFORREALESTAIE. DATE OF DEATH VALUE OF ASSET %OFDECD'S INTEREST EXCLUSION IF~vvuc~eiEl TAXABLE VALUE 1. PSECU 60 MONTH IRA CERTIFICATE 5,487.10 100. 5,487.10 DOD BALANCE: $5,481.14 ACCRUED DIVIDEND: $5.96 TERI S. GRAMLING -DESIGNATED BENEFICIARY 2. VANGUARD GROUP ROLLOVER IRA 0040-880298XXXX 11,021.14 100. 11,021.14 DOD BALANCE: $11,021.14; NO ACCRUED DIV. BENE: TERI WHITE (50%); MARK GRAMLING (50%) 3. VANGUARD GROUP ROLLOVER IRA 0085-880298XXXX 11,396.99 100. 11,396.99 DOD BALANCE: $11,396.99; NO ACCRUED DIV. BENE: TERI WHITE (50%); MARK GRAMLING (50%) 4. AMERICAN FUNDS NON-RETIREMENT ACCOUNT 71,982.51 100. 71,982.51 DOD BALANCE: $71,982.51 TOD: TERI SUE WHITE (50%) MARK WADE GRAMLING (50%) TOTAL (Also enter on line 7 Recapitulation) ~ $ 99 887.74 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+(10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER WADE L. GRAMLING 21 09 0641 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. MUSSELMAN FUNERAL HOME, LEMOYNE, PA -FUNERAL 1,869.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Street Address City State Zip Year(s) Commission Paid: 2, AttomeyFees WIX, WENGER & WEIDNER (ESTIMATED) 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 CUMBERLAND COUNTY REGISTER OF WILLS 5 Accountant's Fees STEVE GIFT, ACCOUNTANT (ESTIMATED) 6. Tax Retum Preparer's Fees 7. THE SENTINEL -ADVERTISING 8. CUMBERLAND LAW JOURNAL -ADVERTISING 9. APPRAISE EVALUATION SERVICES, INC. -STOCK VALUATIONS 10. WIX, WENGER & WEINDER -REIMBURSEMENT FOR ESTIMATED COSTS (TRAVEL EXPENSES; POSTAGE; COPIES; ETC.) 11,000.00 722.00 1,500.00 240.64 75.00 9.50 50.00 TOTAL (Also enter on line 9, Recap~ulation) I $ 15.466.14 (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER WADE L. GRAMLING 21 09 0641 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH TOTAL (Also enter on line 10, Recapitulation) (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER WADE L. GRAMLING 21 09 0641 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outri ht spousal distributions, and transfers under ~ Sec. 9116 (a (1.2)I 1. TERI S. WHITE Lineal 686,660.62 16 GREENWAY DRIVE MECHANICSBURG, PA 17055 2. MARK W. GRAMLING Lineal 560,996.08 201 MODENA DRIVE CARY, NC 27513-1741 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, O N REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) WILL OF WADE L. GRAMLING I, WADE L. GRAMLING, of Camp Hill, Cumberland County, Pennsylvania, declare this to be my last will and revoke any will previously made by me. ITEM I. I direct that all my just debts and funeral expenses, including the cost of a suitable gravemarker and perpetual care for my burial plot, shall be paid from the assets of my estate as soon as practicable after my decease. ITEM II. I give all the residue of my estate, real and personal, and in equal shares, to my children, TERI SUE GRAMLING and MARK WADE GRAMLING, provided that the share of any child who predeceases me or dies on or before the thirtieth day following my death shall be distributed to his or her issue per stirpes living on the thirty-first day following my death and in default of any such then-living issue such shares. shall be added to the share or shares for my other child. ITEM III. No interest in income or principal shall be assignable by, or available to anyone having a claim against, a beneficiary before actual payment to the beneficiary. Page 1 of 3 Pages. ITEM IV. All federal, state, and other death taxes payable on the property forming my gross estate for tax purposes, whether or not it passes under this will, shall be paid out of the principal of my residuary estate just as if they were my debts, and none of those taxes shall be charged against any beneficiary. ITEM V. I authorize my executor: A. to retain and to invest in all forms of real and personal property, regardless of (i) any limitations imposed by law on investments by executors or trustees, (ii) any principle of law concerning delegation of investment responsibility by executors or trustees, or (iii) any principle of law concerning investment diversification; B. to compromise claims and to abandon any property which, in my executor's opinion, is of little or no value; to borrow from, and to .sell property to others, and to pledge property as security for repayment of any funds borrowed; C. to sell at public or private sale, to exchange or to lease for any period of time any real or personal property, and to give options for sales or leases; Page 2 of 3 Pages. D. to join in any merger, reorganization, voting-trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto; E. to use administrative or other expenses of my estate as income tax or estate tax deductions and to value my estate for tax purposes by any optional method permitted by the law in force when I die, without requiring adjustments between income and principal for any resulting effect on income or estate taxes; and F. to distribute IN KIND and to allocate specific assets among the beneficiaries in such proportions as my executor may think best, so long as the total market value of any beneficiary's share is not affected by such allocation. These authorities shall extend to all real and personal property at any time held by my executor and shall continue in full force until the actual distribution of all such property. All powers, authorities, and discretion granted by this will shall be in addition to those granted by law and shall be exercisable without leave of court. Page 3 of 3 Pages. ITEM VI. I appoint my daughter, TERI SUE GRAMLING, executrix under this will. Should my daughter, TERI SUE GRAMLING, fail to qualify or cease to act as executrix, I appoint my son, MARK WADE GRAMLING, executor under this will. No personal representative appointed hereunder shall be required to give bond or furnish sureties in any jurisdiction. ITEM VII. The term "executor" and "trustee" or any pronoun used to indicate the executor, trustee, any other fiduciary or any beneficiary shall be deemed to apply to one or more than one person or corporation and to the masculine, feminine or neuter gender as the case may be. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my last will, this ~ day of ~ ~ , 1995. i (SEAL) WADE L. G LI G SIGNED, SEALED, PUBLISHED, and DECLARED by Ithe above testator, as and for his last will, in the presence of us, who thereupon at his request, in his presence and in the presence of each other, have hereunto subscribed our ~irames(`~s witnesses. Page 4 of 3 Pages. __ __ STATE OF PENNSYLVANIA ) ( ss: COUNTY OF DAUPHIN ) ,~~ We, WAADE L. GRAMLING, ~ ( ~ and 14.,~~~ Jp~ ~ 1. Z. the testator and witnesses, espectively, whose names are signed to the attached or foregoing instrument, being first duly sworn do hereby declare to the undersigned authority that the testator signed and executed the instrument as his last will and that he had sianed willingly and that hP executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as witness and that to the best of our knowledge, the testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. SUBSCRIBED, sworn to or affirmed, and acknowledged before me by the above-name testator and by the witnesses whose names appear above on , 1995. l~ ~' ~~ , of ry Public Notarial Seal Stephanie L. 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I N Ir 1 N I I 1 I ON1 ~~ M I I ul CC a i N I co ~ n 1 .-1 .-I 1 I b p b .~ b b +~ n w .a m d n a .i a rl a n a b C F W A n CH1 E 0 ~ ~ m~ .OI m O .~wu .•I ~ ~ N O GI O '00 ~ .a ~ ,~ v ro +°~ ~ ~ b U ~ .OC O H ~ d •Oi n 1C~ ~~~-1~ A b B H O w $ A WNU ~ UHF U ~yy 'a 'd S O O m Q4 U,~ +i n C U wo[a+-1 @a@ oa~i~ p ~ g O +1 A ]~v meo aa ~ 4 U Ani .1 C ~ •.ni R S ~ ~ n O +pp~I ~ 41 ~ 'a ~ 6 f: ro h >I ~ W O IIIyI----~~~~ 1~1 W •.1 ~ m ~ $ ~Oi ~mC U o cpa~ 'I m E+ 1n1 to ly ~ E p N ~ b '-~1 'i1 1H0 Db~ oAn 11 b R H ~ ® a w .a ~ ~ •~ pa~b ~'y g' R n Q' D, o a .~ a 0 0 ~ ~ 0 0 oy o ~ e~o H a ill W a H M O m H n m j' °' m 'a $wo ~''~ iii r ~ tai ~ ~ p, O U W ~ ••1 H m n ~ .C U ,.Gnl O O .ml Y O HP~in~i H~ d ~~. ~i `~ July 8, 2009 Wade Gramling 400 Deerfield Road Camp Hill, PA 17011 Deaz Wade: Applied Reseazch Associates("ARA") accepted your offer to sell 10,000 shares of ARA common stock at $43.52 per shaze. A direct deposit will be posted in your account on July 8, 2009. Enclosed is your remittance advice. Please send the stock certificate(s) representing the shares sold to Theresa Rhodes at: Applied Reseazch Associates, Inc. 4300 San Mateo Blvd., NE Suite A-220 Albuquerque, NM 87110 If the shares sold are less than the number of shares represented by the returned stock certificate(s), a new certificate will be issued to you for the balance. Please contact Terry Keaveny or Janelle Varner at (505) 881-8074 if you have any questions or concerns. Sincerely, ~U~~~1-----' Jeff Wilkins Chief Financial Officer, EVP JW/tr CORPORATE 4300 SAN MATEO BLVD. NE, SUITEA-220 ~ ALBUQUERQUE, NM 87110 /F11iG1 RR~_R/17A ~ GAY• /FnF1 SZR4_QR74 ~ UI/IMA/ dRd (`(1AA Ci#izens Bank° July 23, 2009 DENISE B WILLIAMSON 508 N 2ND ST PO BOX 845 HARRISBURG PA 17108-0845 Estate of WADE L GRAMLING Date of Death: Jun 10, 2009 SSN: 175-20-4268 Dear Sir/Madam: 525 William Penn Place Suite 153-2618 Pittsburgh, PA 15219 In accordance with your request, the attached information sheet has been provided in the above decedent's name as of his date of death. The decedent had 4 active accounts at the time of his death and he had no Safe Deposit Box. For IL or LC accounts, contact our Loan Department at 1-800-708-6680. For all other inquiries, please call 1-888-999-6884 Sincerely, Phillip Lynch Operations Services Citizens Bank Account Number 6214927902 Account Title WADE L GRAMLING Date O ned 5/9/2006 Account T e Checkin Princi al Balance as of DOD $2150.10 Interest from Last Postin to DOD $ .00 Account Balance as of DOE $2150.10 YTD Interest to DOD $ .91 Citizens Bank° Account Number 6214927910 Account Title WADE L GRAMLING Date O ned 5/9/2006 Account T e Checkin Princi al Balance as ofDOD $103563.36 Interest from Last Postin to DOD $ .00 Account Balance as ofDOD - $103563.36 YTD Interest to DOD $859.75 t~#izens Bank° Account Number 6248-759052 Account Title WADE L GRAMLING Date O ened 5/9/2006 Account T e Time De osits Princi a1 Balance as of DOD $101882.65 Interest from Last Postin to DOD $163.29 Account Balance as of DOD $102045.94 YTD Interest to DOD $1358.85 Citizens Bank Account Number 6250-473204 Account Title WADE L GRAIVII.,ING Date O ened 5/9/2007 Account T e Time De osits Princi al Balance as of DOD $109364.64 Interest from Last Postin to DOD $19.17 Account Balance as of DOD $109383.81 YTD Interest to DOD $1728.91 MetLife P.O, Box 14594 Des Moines IA 50306-3594 MetLife August 11, 2009 Denise Williamson Copy to: Wix Wenger & Weidner Agent: Office Manager PO Box 845 Agency: 154 Harrisburg PA 17108-0845 RE: METROPOLITAN LIFE INSURANCE COMPANY CONTRACT" V208346 OWNER Wade L Gramling Dear Ms Williamson: Thank you for your recent correspondence. The following is the information requested: 1. IRA variable annuity 2. Designated beneficiary: Estate of Wade L Gramling 3. Account number: V208346 4. Date of death value: $87,984.99 5. Variable annuities do not accrue interest. Values fluctuate daily with market performance 6. Account is individually owned. !f you have any questions, please contact your representative or call our Customer Service Center at (800) 777-5897 Monday through Thursday between 8:30 a.m, and 6:00 p.m., ET and Friday from 8:30 a.m. until 5:00 p.m., ET. Sincerely, Marcia Casperson Sr Annuity Representative -Post Issue Processing Metlife Annuity Operations and Services *This contract was issued by The New England Mutual Life Insurance Comparry, which was merged into MetLife on 8/30/I996. American Funds - Historica) Account Balance Historical account balance « aaturn to unt;,~~n~ As of June 10, 2009 Total value: $84,836,11 Non-retlrernent accouns;: $71,982.51 Retirement accounts: $12,853.60 Retirement accounts _ 5~lect, s c~Iffe1.~®n,~.,~~ .J~__. CBAT COST IRAIROLhOVER Account: 6 9 18 WADE L ORAMLINGIDECro . Fund Name Shares June 10, NAV June 10, Market Value 2009 x009 June 10, 2009 CAPITAL WORLD GROWTH AND INCOME FUND-A 0.000 $28.62 $0.00 (33) THE GROWTH FUND OF AMERICA - A (05) 546.729 $23.51 $12,853.60 THE INCOME FUND OF AMERICA - A (O6) 0.000 $13.31 $0.00 Account Totals $12;853.60 As of June 10, 2009 Total vaMue: $84,836.11 Non-retirement accounts: $7],,982.51 Retirement accounts: $12,853.60 .. _ _. 7 2009 ._ . _ _ . _ https://acco~alts.amezica~a~i~n~ds.com/tf/F,ANWeb _ a'd~C A Vl t ® Help with this page Prlnt #his pa@e 21105 Buick Rendezvous -Trade 1n Value, blue book value - Kelley B... http://www.kbb.cum/KBBIUsedCars/PricingReport.aspac?WebCatego... "z"ed THE TRUSTED RESOURCE Home New Cars Used Cars Research • EEx~iore News • Reviews Dealers Rn InveaEory ChlssMieds Loan lF ~ Search Used Car List(rgs ~ CertMled Pre-Owned ~ Compare Vehkles ~ Perfect Car Finder ~ Most Researched Vehkles I CARF WE.......,, ,,.,.. , Sgn in ~ Create Account I My KBB ~ Coda; S70SS Recently Viewed You Mght Also Uke TiM lOOY >*..r...., ~..o •4.500 '", ~~ L L; MOs~sltAlllmasedan '19900 v~-• ~NE •~soo~ ~~._ _ x13,900 ' -• l~ - ~ ~~'"'~rr~°N~~. w ~ ~ 400 i .~. A. ~ . G na. U.we ,, : C~ ~, x7 8 +s i pws wv M.WISA._u+~ . +~~"`".. I HGIDC > ~r~~ rx > SWs > @VI~L > ~1eDl4~ > 2005 > C7fL Sport ~ 4D 2005 Buidc Refadezvous CXL Sport Utility 4D Trade-In Value Private Party Value Suggested Retail Value Photo Gallery Compare Vehicles ~r Review Consumer Ratings Find Your Next Car Specifications ,~ Shopping Tools Free CARFAX Record Check Auto Loan from 5.49% APR Get a Free Insurance Quote Payment Cakulator Find a Dealer eur A usEO uR On lkra look CIbsRMdsTM Rendezvous 50 M1es ZN Code'.17055 To Vlaw Ads, grit ® Save Vehicle Print BLUE BOOK TRADE-IN YALUE ,T =Q`" Condition <.- ., - ,:_ ~ ~ . bcaellent ®aod Fair Moe Pho[os NEXT STEP: ~~w~ Local L.istlrrgs: G View Buick Rendezvous p Search al CfassMkds h 17055 Average Consumer Raring (375 Reviews) Read Reviews ~~7A~7~ 4.1 out of 5 Review this Vehicle Value ~ (,T''''`~ ;9,700 ~~[ #9,075 U' C.~ ~ r f~~U~ $s,o5o ~v "' Vehide Highlights Mibey~ 60,000 V6 3.4 Lber Tranpnlsbre Automatk Drivetralr. .2WD FIND THE R16HT UR SNected Equipment Change Equipment 1-sad vs. slew Standard ;5,000 to;10,000 AF COndtbNny AM/FM Stereo A~ (4-WhaeQ Both New and -Used Power SteerYg Single Compact Dkc leather ,._ _ -_..- - -_- -. _ Powerwtdow5 OnStar Dui Power Seats Crossover ' Power Doer lndrs ParkYg Sensors Aby Wheels _ . Cndse Control Dual Front Air Bays TO Meer LYt, Ciln Optional YIEW ANOTHER YEHI(lE Thrd seat Moon Roof Select Year... Sel ect Make... I Select Model,- Blue Book Trade-In Value Trade-h Value k whet constxners can eked to rage flour a deekr for a Or Search by Category ~-h ~rs^~ an aonaate apprakal of oondRipn. TiWS vatre wl ttlan ~ ~~ ~~ VaYle l tlla ~0 dwler ticris Or Charge IIP Code the Cost of . ~Y ttspectlons, reooridtloMrg and othx ousts M dDYrp ~"" ~~~ ~i~/~ ~' .4~/~~ Ju1.22. 2009 10:32AM PNC BANK 412-105-2747 No. 6586 P. 1/1 ~Pl'~I~ LtO?HEMIAY July 22, 2009 Wix, Wenger & Weidner , Denise B Williamson 508 N Second St PO Box 845 I3arrisburg, PA 17105 RE: Name: Wade L Gramling . SSN: 175-20-4268 DOD: 06-10-2009 Dear Ms. Williamson: In. response to your request for Date of Death (DOD) balances for the customer noted above, our records show the following: Checking Account Account # 5003167984 WADE L GRAMLING TERI S GRAMLING DOD balance: $1,136.31 + 0.00 accrued interest Interest paid O 1-Ol -2009 thru 06-10-2009 $0.00 Y'I'D Savings Account Account # 5003173241 WADE L GRAMLING TERI S GRAMLING DOD balance: $82,105.74 + 36.97 accrued interest Interest paid 01-01-2009 thru 06-10-2009 $270.29 YTD Established: 11-21-2000 Established: 11-21-2000 Please note that this office provides date of death balances for deposit accounts (T.RAs, CDs, Checking and Savings). We do not proeeu aa3- Sns~ncisl transactions or provdde atatemeata. If you need assistance with a~+ of these items, please call 1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. Sincerely, JUL. 29. 2009 9;48aM PSE(~ D1sNI5}3 B. WILLIAMSON GO WIX V~ENGER &'VV'EIDNBR 508 NORTH S1;COND ST HARRISSURO, PA 17108-0848 Dear MS. WIIZ,IAMSON: rely 29, 2009 Account # 017531 VIA FAX 717.234.4224 ' N0. 590 P. 2 The follorwing is the status of WADE I.. CrRAh~II',ING's account with PSBCU as of the date of death. Joim Owner's Name TERI S. GrI2AMLING, ADDED 08.17.1995 AS JOINT Tl/NAI~'1"V~i1/ROS Date of Death 06.10.2009 Date ofBirth 05.21.1927 Share Desclrlptio>o Open date Balance Accrued Dividend S 01 Regular Sisares 03.15.1978 $ 2,887.73 $ 0.36 5 04 Checking 03.15.1978 13,787.6 0.33 • S 07 Money Market Shares 12.102001 77,887.35 20.27 C50 ' 18 Month Certificate 12.29.2008 35,825.42 30.43 C53 12 Month Certificate 12.26.2000 14,344.58 12.19 • • C54 6011~ionth 1RA Certificate* 08.08.2003 5,481.14 5.96 • *Teri. S. C~ramling-designated IItA beme$ciary • • Y.oan Descriptiop Open Date Balance i~ccraed Interest Y, O 1 PSL Loan 03.16.1987 $ 0.00 $ 0.00 L 09 VISA 03,19.1987 0.00 0.00 The dividend earned from January 1, 2009 through the date of death was S 1,262.92. We dio not have safe deposit boxes four our members. If you have any questions, please call 234-8484 in Harrisburg or o~ to11-£cee ~aumber, (80Q) 237-732$. At the menu prompt, eater 6 and then extension 2227. sincezely, Meade F Mermber Service Representative Fiu~ce Support I]'nit Pennsrlwgnla Slate >tmplo+yees Credit Union _. Main Address: 1 Credit Un1on PIQce, Horrisburg, PA 17110.2990. 717.234.8484 • 800.237.7328 ----- - --- --Mailing Address: P.O, Bc~c 67D13, Horrisburg, PA 17106-7013..x. 7,17.777.2100 (TDD] • 800.472.1967 (TDDJ __.- _ ._ • ~ - psecvcoen -_ _ __ --,_ ,•. ...__ ~_!.L_R• f-.....J L.,I.. NnKn....l rx..i:111n:nn Yldminimopon. Eovol OapoAUtury Lender - November 23, 2009 DENISE B WILLIAMSON WIX WENGER & WEIDNER PC PO BOX 845 HARRISBURG PA 17108-0845 Re: Estate of Wade L. Gramling Dear Ms. Williamson: Vanguard® P.O. Box 2600 Valley Forge, PA 19482-2600 www.vanguard.com We are responding to the letter we received notifying us of the death of Wade L. Gramling, and requesting a valuation of his Vanguard account on June 10, 2009. First, please convey our condolences to the family for their loss. The information requested is included on the enclosed account value report. If you have any questions, please call us at 800-662-2739. -You can reach us on business days from 8 a.m. to 10 p.m. and on Saturdays from 9 a.m. to 4 p.m., Eastern time. Sincerely, ~~~ Amy Dudley Registered Representative Retail Investor Group Enclosure(s): ** Wade L. Gramling -Account Value Report 51333887 Wade L Gramling 400 Deerfield Rd Camp Hill, PA 17011-8438 ~~irr' ,~ 1~anguatd. Client Services: 800-662-2739 Page > 1 of 1 Total report value: $22,418.13 (Total report value includes any accrued dividends.) Name Fund & Account Date Price Per Accrued Number Opened Shares Share Value* Dividends 500 Index Fund Inv 0040-88029820607 10/10/2008 126.811 $86.91 $11,021.14 - Total Stock Mkt Idx Inv 0085-88029820607 10/10/2008 493.376 $23.10 $11,396.99 - Totals $22,418.13 $0.00 ucesn t mc~uae accrues aroiaenas. 1655098323 11 /23/2009 12:12:43 WIX, WENGER &WEIDNER A PROFESSIONAL CORPORATION THOMAS L. WENGER RICHARD H. WIX ATTORNEYS AT LAW DEAN A. WEIDNER STEVEN C. WILDS 508 NORTH SECOND STREET ROBERT C. SPITZER THERESA L. SHADE WIX' OF Counsel DAVID R. GETZ POST OFFICE BOX 845 STEPHEN J. DZURANIN HARRISBURG, PENNSYLVANIA 17108-0845 JEFFREY C. CLARK PETER G. HOWLAND Suburban Once: (717) 234-4182 4705 DUKE STREET ' HARRISBURG. PA 17109-3041 Also Member Massachusett68x FAX (717) 234-4224 (717) 652-8455 www.wwwpalaw.com March 9, 2010 Ms. Glenda Farner Strasbaugh Register of Wills a Cumberland County Courthouse ~ ~.o ~, ,r., One Courthouse Square ;' ~? ~ a ~~ Carlisle, PA 17013-3387 ~ I ~ ~ ; ~' j t: v 4_ ~ C~1~~ - O ~a~.., ~V.- -~.i `_ ? Re: Estate of Wade L. Gramling c~,U ~? -_, . cry ~-..:y Estate File No. 2109-0641 °~ ~ - Our File No. 9370-15335 ~'~ •• ~~ ~'~~ o "~ c:u ~, --, Dear Ms. Strasbaugh: We enclose the following documents for filing on behalf of the above-captioned estate: 1. The original and one copy of the Inheritance Tax Return; 2. Our client's check in the amount of $8,776.20, made payable to the "Register of Wills, Agent," representing the additional inheritance tax due; 3. Our client's check in the amount of $50.00, made payable to the Register of Wills, representing the additional probate fee due; 4. The original and one copy of the Inventory; and 5. Our client's check in the amount of $30.00, made payable to the Register of Wills, representing your filing fees. Please process these documents at your earliest convenience and' return time- stamped copies to our office. Aself-addressed, stamped envelope is enclosed for your convenience. WIX, WENGER & WEIDNER Ms. Glenda Farner Strasbaugh March 9, 2010 Page 2 Thank you for your assistance in this matter. If you have any questions regarding the above, please call me. Sincerely, WIX, W GER & W IDNER { By: - Denise B. Williamson Paralegal /dbw Enclosures cc: Mrs. Teri S. White Thomas L. Wenger, Esquire 'r. ~~ ~` N °t i ~` ~ i` ~' ~ M a i, ~ ~ ~ v 1 ~ ~~,S~H Li. '. t 1 ~~ #-'-~ «_ `'. ~ ~ ..~ c ~ ' ;-, il' '~1 (~ ~. _1 ~. ~, I ~~ N ~ ~~ O ~ ~ ~+ ° ~ O ~ ~ ~ ~ Q ~~~, C7 ~ U ~ /H„ ~ ~ ,,; J ~ y.,, ~ ~ O V/ T ~ - U ~ ~ ~ fwz i ~ LL~jT3~Q a ~ ~ ~ ~ 11 ~a ~ ~ ~J /~~ ~ '~~~~ i, F_` C'~ O O W ~{~ y1 ~ W ~ O W ~~~U N , 1 0 ~ ' (,~ to N '~ ' ~ ~C ~ ~~ jOU 0