The URL can be used to link to this page

Home My WebLink About04-26-10 (3)15056041169 --~ REV-1500 EX (06-05) OFFICIAL USE ONLY PA Depardnent olRevenue Bureau of Ind'Nidual Taxes County Code. Year Fie Number PO Box280601 INHERITANCE TAX RETURN ~ ~' Q ~ ~ ~ 5 Z 3 Hsrrisbag,PA17128~O1i0t RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 301-07-4861 05242009 08151918 DeoadenYs Last Name RYLE Suffix Decedents First Name BERNARD MI G (If Applicable) Enter Surviving Spouss's Infonnatbn Below Spouse's t.asl Name Suffbc Spouse's Fkst Name Spouse's Social Security Number 'THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS MI FlLL IN APPROPRIATE BOXES BELOW ® 1. Oripkrel Relum ~ 2. Srgplemental Return ~ 9. RemeMde- Return (date d death prior to 12-132) 4. l.Nniled Fatale ~ 4a. Fubxe Inbr~t Compromise (dab d ~ 5. Federal Estate Tax Return Required daalh attar 12-12-82) Q 8. Decadent Died Tesfab ~ 7. Decedent Maintakred a livirq Trust 0 B. Trial Number d Sale ~a Boxes (A11sch COPY d WM1 (Attach COPY d TnrsQ 9. LMipation Proceeds Received ~ 10. Spousal Poverty Crept (date d death ~ 11. Elscdon to tax ceder Sea 9t13(A) badireen 12.31-sit and 1-1~ (Attach Sch. O) CORRESPONDENT - Ti#S SECTION MUST BE COMPLETED. ALL COR~EPOdOB1CEAND CONFIDENTIAL TAX SiFORMATION SHOULD BE ORECT~ TO: Name Daytime Telephone Number RYAN R. GAGER 717-257-7524 rs Finn Name (tfAppNceble) SAUL EWING LLP First Noe of address PENN NATIONAL INSURANCE;'TOWER Saoond Iirle of address 2 NORTH SECOND STREET, 7TH FLOOR City or Post Office State ZIP Code HARRISBURG PA 17101 ..,,,,y ,dd,~ RGAGER~SAUL . COM tlrrdsr d perjury,) declare hart 1 examined drla Mrdudirg aooomparyNrp aclredubs and ahbrrranta;and 1o thla heist d my knowledge and befe~ it is tore, pompbls. pnpeaer other the personal repretenmSvs b based on aN NAonrmtbn d wtri~h pesparer tree any knowledge. SIf3NATURE OF P N OR fl RN DA?~ ~ ~ , ly-Zoio noDRESS 107 WINDJAMMER COVE, EMERALD ISLE, NC 28594 _ 2 (,D7~RTH SECONl7 STREET, 7TH FLOOR, HARRISBURG, PA 17101 15056041169 15056041169 J Side 1 .J 15056041169 REV-1500 EX (os-D5) OFFICIAL USE ONLY PA Department of Revenue BureauoflndivMualTaxes CoulttyCode Year FilaNumber POBox280601 INHERITANCE TAX RETURN Hanisbwg,PA1712B•0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Sodal Security Number Date of Death Date of Birth 301-07-4861 05242009 08151918 Decedent's Last Name RYLE Suffix Decedent's First Name BERNARD MI G (If Applicable) Enter Surviving Spouse's Information Below Spouses Last Name Suffbc Spouse's First Name Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS MI FILL INAPPROPRIATE BOXES BELOW ® 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death ptiort0 12-73.82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Relurn Required death after 12-12-82) X^ e. Decedent Died Testate ~ 7. Decedent fulaintained a Living Trust (7 8. Total Number of Safe DeposR Boxes (Attach Copy of Wlq (Attach Copy of Trust) 9. Litgation Proceeds Reoafved ~ 10. Spousal Poverty Credft (date of death ~ 11. Election t0 tax under Sec. 9113(A) between 12-91-91 and 1-1-85) (Attach 3ch. 0) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCEAND CONFIDENTIAL TAX NlFORMATiON SHOULD BE DIRECTED T0: Name Daytime Telephone Number RYAN R. GAGER 717-257524 ~ •- Firm Name (tfApplicable) ~=~ REGIS WILLS U NLY t;^ ,". a SAUL EWING LLP .~~ = C7 ~7 _ 4:--~ ~-` .7 r" N I is , First line of address ? `- ~ r- ~ U'+ : PENN NATIONAL INSURANCE TOWER ~, > G~ :ice ~C~C'j z- ~- ! ~ ~;~~ Second line of address r-, t j 1 .~~ ~ 2 NORTH SECOND STREET, 7TH FLOOR -~ A ~, C: ~ Q .T'.r. City or Post Oifice State ZIP Code DATE FILED -..3 HARRISBURG PA 17101 Correspondent's e-mail address: RGAGER@SAUL . COM Under penalties of pery'ury, I declare that I have examined this return, inducting accompanylnp schedules and statements, and to the best of my knowledge and belief, it is true, correct and compbta. Dedaretion of preparer other than the personal representative is based on aN Information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ADDRESS 107 WINDJAMMER COVE, EMERALD ISLE, NC 28594 2CD70RTH SECONN STREET, 7TH FLOOR, HARRISBURG, PA 17101 PLEASE USE ORIGINAL FORM ONLY Side 1 15056041169 15056041169 J J 15056042160 REV-1500 EX Decedent's Social Security Number decedent's Name: BERNARD G RYLE 3 01- 0 7- 4 8 61 RECAPITULATION 1. Real estate (Schedule A) ............................................. 1. 2. Stocks and Bonds (Schedule B) ........................................ 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages 8 Notes Receivable (Schedule D) ............................. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ........ 5. 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested ....... 7. 8. Total Gross Assets (total Lines 1 - 7) ................................... 8. 0.00 146,747.68 0.00 0.00 5,912.13 847.50 61,563.57 215,070.88 9. P ( ) ............... Funeral Ex enses 8 Administrative Costs Schedule H g. ...... 4 7, 7 9 8. 4 9 10. Debts of Decedent, Mort a e Liabilities, & Liens Schedule I 9 9 ( ) .......... 10. ..... 9 7 6 . 9 8 11. Total Deductions (total Lines 9 & 10) ............................. ..... 11. 4 8 , 7 7 5 . 4 7 12. Net Value of Estate (Line 8 minus Line 11) ......................... ..... 12. 16 6 , 2 9 5 .41 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which 0 . 0 0 an election to tax has not been made (Schedule J) ................... ..... 13. 14. Net Value Sub'ect to Tax Line 12 minus Line 13 ........ 1 ( )........... ..... 14. 16 6 , 2 9 5 .41 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 0 (a)(1.2) x .0_ 15. 16. Amount of Line 14 taxable 2 9 5.41 16 6 at lineal rate x .04 5 , 16. 17. Amount of line 14 taxable 0 at sibling rate x .12 17. 18. Amount of Line 14 taxable 0 at collateral rate x .15 18. 19. TAX DUE ........................................................ 19. 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0.00 7,483.29 0.00 0.00 7,483.29 Side 2 1505604216^ 15056042160 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21- 0 9- 0 5 2 3 DECEDENT'S NAME Bernard G. R le STREETADDRESS Bethany Village - Oaks Residential Unit 325 Wesley Drive CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal PoveRy Credit B. Prior Payments C. Discount 3. Interest/Penafty ifapplicable D. Interest E. Penalty 46.09 (1) 7, 483 .29 Total Credits (A + B + C) (2) 0 . 0 0 Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in 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. (3) (4) (5) (5A) 46.09 7,529.38 (58) 7, 5 2 9. 3 8 Make Check Payable fo: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APP~tOPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred : ........................................ .. ^ b. retain the right to designate who shall use the property transferred or its income : .................. .. ^ 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? .................................................. .. ® ^ 3. Did decedent own an "intrust 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 riot exemot 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. 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-1503 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER Bernard G. Ryle 21-09-0523 All propeAy jointly-owned with right of survivorship must be disclosed on Schedule F. (If more space is needed, insert additional sheets of the same size) Merrill Lynch P.O. Box 43247 Jacksonville, FL 32231-3247 MR BERNARD G RYLE DCSD C/O PATTI MOWATT ]~'] WINDJAMMER CV 2635 EMERALD ISLE NC 28594-2235 ~rlrllnullll~rll~ll~lllllllinlll~~rlllilll~~llll~l~lill~l~ COLR9761 T673 0001 9050 24 090819 PAGE 00001 OF 00001 00002635 1 ~~~~~ Lynch cHas 6040 Tarbell Road Syracuse, N.Y. 13206 50 937 213,:.....:.;:. To The Order Of MR BEI~I3ARD G R DCSD C/O PI+tTI'I MOVVATT .':107 WDJAMMER'CV EMERALD ISLE NC 28594-2235 Not valid after 180 days ~~ u'S32272390?~i' ~:02L309379~:60L867047n' REV-1508 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Bernard G. Ryle 21-09-0523 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. (If more space is needed, insert additional sheets of the same size) 11'0293724111' ~:031312738~: 5000 100 6 4 511' EFORM700472-0900 Pl\ICBAI~K Your account was DEBITED for the fallowing reason: ^ Check # posted on encoding error -posted to incoRect account ® Closed aCCOUnt 5003511837 ^ Branch adjustment (branch name) ^ Service charge error ^ Other. x Account Number File ID AMOUNT $ ss.62 5003511837 040 ' PNC Bank, National Association ~C7aA ~ ~~ FOR BANK USA ONLY ~itY~BR CV B f~1LD ISLE, NC 28594-2235 1 T Branch ~k/Dept. # ' 0000106 Prepared By (PRINT Name) A148ER BOORD Authorized By Date 08/14/2009 ' Customer's Advice of Charge { REV-1509 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER Bernard G. Ryle 21-09-0523 ff an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G SURVIVING JOINTTENANT(S) NAME ADDRESS RELATIONSHIPTO DECEDENT A. Patricia M. Mowatt 107 Windjammer Cove daughter Emerald Isle, NC B. C. JOINTLY-0WNED PROPERTY: fTEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANKACCOUNi NUMBER OR SMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINRY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASS&T !6 OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENTS NTEREST ~. A. o4/oi/2ooa PNC Bank Account 000005003511837 1, 695.00 50 847.50 TOTAL (Also enter on line 6, Recapitulation) I S 8 4 7. 5 0 (If more space Is needed, insert additional sheets of the same size) PENNSYLVANIA INHERITAN(:E INFORMATION NOTICE BUREAU OF INDIVIDUAL TAXES AN D PD BOX 280601 TAXPAYER RESPONSE HARRISBURG PA 17128-0601 REY-1543 IX AFP (08-10) i TAXI FILE N0. 21 09-0523 ACN 09143250 DATE 06-12-2009 PATRICIA R MOWATT 107 WINDJANMER CV EMERALD ISLE NC 28954-2235 EST. OF BERNARD G RYLE SSN 301-07-4861 DATE OF DEATH 05-24-2009 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS TD: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 TYPE OF ACCOUNT SAVINGS ® CHECKIN TRUST CERTIF. PNC BANK NA provided the Departaent with the inforaation below, which has bean used in calculating the potential tax duo. Records indicate that at the death of the.abpva-naaed decedent, you were a 3oint owner/beneficiary of this account. If you feel the inforaation is incorrect., please obtain wrlttm correction frog the financial institution, attach a copy tq this fora and roturn it to-the above address. This account is tsxable in accordance with th• Inheritance Tax laws of the Coaaonwealth of _ - -Pannay~ni-a.- Pl-iase caI1Z7I7T-78TH327 wa qws ens.------------- -_ .- _~^_ __ _ - - ------ -- COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FItIN6 AND PAYMENT INSTRUCTIONS Account No. 0000050035'11837 Date 04-01-2008 Ta ensure groper credit to the account, two Established copies of this notice wust aecoaParo Account Balance ~ 1, 695.44 pay~ent to the Register of Wills. Make eh(!k payable to "Reeistar of Wills, Agent". Percent Taxable X 50.Ofl0 NDTEr If tax payaents are ride within three Awount Subject to Tax $ 847.72 aonths of the decedent's date of death. Tax Rate ~( , ltj deduct a 5 percent discount on the tax due. Arun Inheritance .Tax due will becoae delinquent Potential Tax Due ~ 127.16 nine aonths after the date of death. PaT TA~CPAY R R`6'S'.P.~NSE ,...... 1 A. ~ The above inforaation and tax due is correct. Resit payaent to the-Raeistar of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or chock box "A" and' return-this notice to the Resister of Wills and an official assessaent will be issued by the PA Departaent of Revenue. C ONE BLOCK 8. '~ Tha above asset has been or will be roported and tape paid with the Pennsylvania Inheritance Tax return 0 NL Y to be filed by the. estat• ropresentatire. C. ~ Tho above info a ion is incorrect md/or debts and deductions ware paid. Cwpiet• PART ~ and/or PART ~ below. PART If indicating a different tax rate, please state relationship to decedent: ~A~L Kciulcn - wnrulA~avi LINE 1. Dat• Established 2. Account Balanea 3. Percent Taxable 4. Awount Subject to Tax 5. Debts and Deductions 6. Awount Taxable 7. Tax Rata 8. Tax Due 1 __ __ 2 3 X 4 5 6 ~ 7 X 8 ~ PART DEl17 S AIVD DEDUG 1 lUflS GLAiMED DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL {Enter on Line 5 of Tax Computation). # Und penalties of p rjury, I declare t the facts I have reported above are true.. correct and co ~ete to e t of wy nowle and belief. H OME C ) WORK C ) 8- _ TAXPAYER SIGN TORE TELEPHONE NUMBER DA E REV-1510 EX+ (g-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Bernard G. Ryle 21-09-0523 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 NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OFASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE ~ VALUE t. Merrill Lynch IRA #872-70342 4~,2is.ss 100 47, 215. s3 2 Glft made t0 daughter Jan. 2009 14,347.74 100 14,347.74 TOTAL (Also enter on line T, Recapitulation) 15 61, 5 6 3 . 5 7 (If more space is needed, insert additional sheets of the same size) y-- Ny 0O 'S y _ V ~7 P~ __ __.... _. H G1 N 1 °n O'tl ° a p H w . O 7 u a• m r' y A. ~ t yy = i 3 : 0 °~ n ro o ° N W n o M O o N 1 I n N 1 N o y W M p ~ 0 QB M o~ ~ r y i m m ~O J ( f w a J r I x N N t° N~ N a t b p In m o 1 O m l J (f M O ~ li p N N W K' R ~ M YI b 1 I A N 11 C r M °~ ID C 1 b ~ Y m y a 70 O.O h7 ~ p tt r~M a O N 1 a 1 yy M a g d .~. a O n y a 1p N N I r N N I^\ L'9 M C a d lY I! 0 O ~ C M~ Q. P to O 1 J 1 ° a - W m y m t p 7 0 o i Mp y p , 0 ~ b~ « o m 'y [I 1 4.1 70 1 es ~v p W f~ f* g 1 1 k n n ~ p ~ e ~ ~ yy yam tl< P iri n«~ p o I ( g O p v " oo n~ M " s~ ~ ~ M Km ~ y o % p N Q' K i a r•y G pp o N Y !n k gq 7b 1 W p b o &' ~ Dom' N m ~ ~ ~ i O ~ yYy W b W g M A° ~` 1 1 tlN 7i C9 9 [] C N M N M• a 1 Y I, i 'CO • IT M p ~ ° ~' P! Pp~ N 1 '~ ~ yy ' '~', i i M m pJ fl N p N O NO ~'"~g ~ ° ng~°r N N 1 43 1 1 I ltl ~ m ~ ~ O ? I R< a G ~' N 0 y 1 ?7 41 ~ r 1 e W WO O ° 4 3 HH7 ~p i n~ 1 F1 bi kEl I~ ~ e ~ p p . ' b' i W ~ . ~ y r+ ti 9e 1 ~ xCI~ A ° S ~ la ° Y ° m % C ~ wA~ J Ey ~ ~~ ~ SC p~ W W M I-y n Q 0 1 \ 4ro1 ~~ d o F I I • g p ~ n n ~i3 ~ d I I • i0 i 1 K O a R M N K p f110 G ~ O p K ~ N i f] 4: M 1 O O M N N 1~] I O O O w 1 m 1 m 1 M °Y ~ ~ i ~ O~~ 1 O R O 1 1 K m ~ n r P o f J 1 N 1 y 1 M a J N N 1 N N [+ 1 O M 1 41 H k G Q N N r 1 U 1 1 m 1 C 1 1 t g W W 1 W 1 prp Y ° d Y R 0 1 I C1 O n H M 1 1 O I 1 1 Ij 1 O I O 1 1 1 1 n Q o aq Cp$ i 1 1 m 1 N REV-1511 EX+ (10-06) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Bernard G. Ryle 21-09-0523 Debts of decedent must be reported on Schedule [. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~~ Auer Cremation 1,635.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) P a t r 1 C l a A. M O W a t t StreetAddress 107 Windjammer Cove CiryEmerald Isle StateNC zIP_ Year(s) Commission Paid: 2 0 0 9- 2 010 2. Attorney Fees 3. Fatuity Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address 4. 5. 6. ~. 8 9 10 City State ZIP_ Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees The Sentinel - Legal Advertisement Cumberland Law Journal - Legal Advertisement Patricia Mowatt - travel expenses Saul Ewing - copies, fax, fed ex, mileage, :phone 22,000.00 22,000.00 337.00 450.00 166.30 75.00 805.19 330.00 TOTAL (Also enter on line 9, Recapitulation) S 4 7, 7 9 8. 4 9 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-08) ~ ~ Pennsylvania ~l DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER Bernard G. Ryle 21-09-0523 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (11-OS) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE ~ BENEFICIARIES ESTATE OF FILE NWMBER Bernard G. Rvle 21-09-0523 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 outright spousal distributions and transfers under Sec. 9116 (a) (1.2).] 1. Patricia A. Mowatt daughter 50g residue 107 Windjamer Cove Emerald Isle, NC 2 Janet Gomon daughter 50g residue 11135 Glad Drive Reston, VA 20191 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUG H 18 OF REV-1500 COVER SHEET, A S APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1, B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. 0 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. ~ 0 . 0 0 If more space is needed, insert additional sheets of the same size. LAST WILL AND TESTAMENT OF BERNARD G. RYLE I, BERNARD G. RYLE, of Cumberland County, Pennsylvania, declare this to be my Will and revoke all prior Wills. First: Tangible Personal Property: I give all of my tangible personal property, including any automobiles, together with all insurance on such property, in accordance with a memorandum I may leave addressed to my Executor, which memorandum need not be offered for probate. Any of my tangible personal property which is not effectively disposed of by such memorandum, together with all insurance on such property, I give to my wife, MARGUERITE C. RYLE, if my wife survives me by thirty days; otherwise I give such property to such of my daughters as survive both my wife and me, to be divided as they shall agree. My Executor shall pay, as an expense of settling my estate, the costs of packing, storage, shipping and insurance incurred in connection with the distribution of the gifts of tangible personal property made above. Second: Indebtedness: My wife and I have conveyed the title to our real property located in Alexandria, Virginia to our daughter, JANET RYLE GOMON, for the amount of $240,000, said consideration represented by a Promissory Note in said amount. If my wife has predeceased me, and if at the time of my death my daughter JANET RYLE GOMON has any remaining obligation under the terms of the said Promissory Note, I forgive such obligation in full. However, if my wife has predeceased me and the remaining obligation due by my daughter JANET RYLE GOMON under the Promissory Note is forgiven in full, to 464401.1 9/24/49 equalize the shares for each daughter of mine or her issue, and take into the account the forgiveness of the. obligation of my daughter JANET RYLE GOMON under the Promissory Note, including any income taxes incurred by my estate upon the forgiveness of such obligation. Accordingly, if my wife predeceases me, I direct that before the division of the net residue of my estate as provided in paragraph B. of Article Third next following, the balance of the Note and any accrued interest, in addition to the amount of any income taxes incurred by my estate upon the forgiveness of such obligation, shall be added to the net amount of the residue of my estate available for distribution. The Trustee shall then divide the resulting sum into a sufficient number of equal shares to provide one such share for each daughter of mine who survives me and one such share for each daughter of mine who shall not survive me but who has left issue surviving me. The aforesaid balance due shall then be subtracted from the share which is to be distributed to my daughter JANET RYLE GOMON, if she is then living, or to such of her living issue if JANET RYLE GOMON is not then living. Third: Residue: I give, devise and bequeath all the residue of my estate, of whatever nature and wherever situated, to the Trustee hereinafter named. If my wife, MARGUERITE C. RYLE, survives me (and for purposes of this Article my wife shall be deemed to have survived me if the order of our deaths cannot be established by proof), my residuary estate, together with any other property which may be added hereto, shall be divided into two separate shares, Share A and Share B. Share A shall consist of the smallest fractional share of this trust estate which, when added to the value of all other items in my gross estate which are eligible for the marital deduction and which pass or have passed to my wife under other provisions of this Will (except Share B) or otherwise, shall reduce the federal estate tax payable, after application of all 464401.1924/9y -2- available credits (to the extent that their use will not increase death taxes on my estate), to the lowest possible figure. In establishing such fractional share: (1) the computation shall be based on final federal estate tax values and funding shall be determined on the date or dates of distribution; (2) only assets that are eligible for the marital deduction shall pass to Share A; and (3) any property which may at any time form part of this trust estate and which is not subject to federal estate tax in my estate shall be disregarded in calculating the fractional shares hereunder and shall be allocated to Share B, unless some other allocation is directed. Share B shall consist of the balance of this trust estate after setting apart Share A and after payment from this balance of death taxes as hereinafter provided. If my wife fails to survive me, Share B shall consist of the entire trust estate. If my wife (or my wife's executor, administrator, guardian or agent acting under a power of attorney.) disclaims part or all of my wife's interest in Share A, such disclaimed portion shall pass to Share B and my wife shall retain my wife's interest in Share B as augmented by the disclaimed property. A. MARITAL DEDUCTION SHARE A. The Trustee shall distribute Share A to my wife, MARGUERITE C. RYLE, absolutely. B. NON-MARITAL DEDUCTION SHARE B. The Trustee shall pay to my wife, MARGUERITE C. RYLE, for life, the following from Share B: a. The net income, quarterly or more frequently. b. In addition, so much of the principal as the Trustee other than my wife, in the Trustee's sole discretion, deems proper for the support, health and education of my wife and my children. In the exercise of this power, the Trustee may, but shall not be required to, consider the other resources of the beneficiaries. c. In addition, so much of the principal as my wife, from time to time during my wife's lifetime, requests in writing delivered to the Trustee, not to exceed in any calendar year the greater of Five Thousand Dollars ($5,000) or five percent (5%) 464401.1 984/99 -3- of the value of the principal at the end of such year. Such right shall be non-cumulative. Upon the death of my wife, or upon my death if my wife fails to survive me, the Trustee shall divide the balance of principal of Share B (subject to the provisions of Article SECOND above, if my wife has predeceased me) into as many equal shares as there shall be daughters of mine then living and daughters of mine then deceased represented by issue then living and shall distribute one such share to each daughter of mine then living and one such share, per stirpes to the issue then living of each such daughter then deceased (and for purposes of this Will, where property is to be divided "per stirpes" into shares for an individual's issue, the division shall begin with that generation which is in the nearest degree of consanguinity to the individual and which has at least one person living at the time of the division, and the first division shall be into as many equal shares as there are persons then living in that generation and persons then deceased in that generation leaving issue then living). If I have no issue living at the time the division into separate shares is directed, the Trustee shall distribute one-half of the principal to the persons who would then be entitled to my estate under the Intestate Laws of Pennsylvania then in effect had I died immediately after the time when such distribution is directed and one-half of the principal to the persons who would then be entitled to the estate of my wife under the Intestate laws of Pennsylvania then in effect had my wife died immediately after the time when such distribution is directed. For purposes of this Will, the words "daughter", "daughters" and "issue" shall not include adopted persons and their issue. Fourth: Minority Provision: Any income or principal which becomes distributable to a minor (and for purposes of this Will, the term "minor" shall refer to a person 46440 L 19/24/99 -4- under age twenty-one) shall be held in a trust fund by the Trustee during minority. The Trustee shall apply such amounts of income and principal as the Trustee, in the Trustee's sole discretion, deems proper for the support, health, education and welfare of such minor and shall accumulate any unexpended balance of income. Such amounts may be applied directly or may be paid to the person with whom such minor resides or who has the care or control of such minor, without the intervention of a guardian. The Trustee shall not be obliged to supervise or inquire into the application of such amounts by such person, and the receipt of such person shall be a complete release of the Trustee. Should any such fund, in the sole opinion of my Executor or Trustee, be or become too small to warrant continuing such fund in trust, or should its administration be or become impractical for any other reason, my Executor or Trustee, in the Executor or Trustee's sole discretion, may pay such fund, absolutely, to the parent or other person maintaining said minor or may deposit such fund in the minor's name in an interest-bearing account in a financial institution of the Executor or Trustee's choosing, payable to the minor at majority. If such minor dies before attaining age twenty-one, such fund shall be distributed to such minor's estate. Fifth: Disability Provision: If any beneficiary shall., in the sole opinion of the Trustee other than such beneficiary, become mentally or physically incapacitated, the Trustee may apply the share to which such beneficiary is otherwise entitled hereunder for such beneficiary's support, health and welfare, directly, without the intervention of a guardian. Sixth: Protective Provision: All principal and income shall, until actual distribution to the beneficiary, be free of the debts, contracts, alienations and anticipations of any beneficiary, and shall not be liable to any levy, attachment, execution or sequestration while in the hands of my Executor or Trustee. 464401.1 9/24199 -5- Seventh: Tax Clause: All estate, inheritance, succession and other taxes, imposed or payable by reason of my death, and any penalties thereon, with respect to all property comprising my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid out of and charged generally against the principal of Share B, after setting apart Share A, without apportionment or right of reimbursement; provided, however, that no asset which is exempt from any state death tax shall be used for the payment of such tax and no asset which is exempt from federal estate tax shall be used for the payment of such tax or to satisfy any obligations of my estate. Such taxes shall be paid at such time or times as may be deemed advisable. Eighth: Powers of Executor and Trustee: In addition to the powers given by law, my Executor and Trustee, and any successors, without any order of court and in the sole discretion of the Executor and Trustee, may: a. Retain any real or personal property, as long as deemed advisable. b. Invest in any real or personal property without restriction to legal investments. c. Subscribe for stocks, bonds or other investments; join in any plan of lease, mortgage, merger, consolidation, exchange, reorganization, foreclosure or voting trust and deposit securities thereunder; and generally exercise all the rights of security holders or employees of any corporation. d. Register securities in the name of a nominee or in such manner that title will pass by delivery. e. Vote securities in person or by proxy, and in such connection delegate discretionary powers. f. Repair, alter, improve or lease, for any period of time, any real or personal property, and give options for leases. g. Sell at public or private sale, for cash or credit, with or without security, exchange or partition any real or personal property, and give options for sales or exchanges. 4~a~.~ 9n<~ -6- h. Borrow money from any person, including any fiduciary, and mortgage or pledge any real or personal property. i. Disclaim any interest or power granted to me under any instrument or by operation of law. j. Employ custodians, accountants, investment advisors and other agents for non-discretionary matters and pay their proper charges in addition to fiduciary commissions. k. Pay administration expenses, including, without limitation, interest on death taxes ("administration expenses") from principal or income, including income otherwise payable to my surviving spouse or to charity; provided, however, that no allocation of administration expenses to income shall be made that would prevent any assets from otherwise qualifying for the federal estate tax marital deduction or the federal estate tax charitable deduction. 1. Use administration expenses as deductions for federal estate tax purposes or fiduciary income tax purposes or partly for each, without making adjustments between principal and income in consequence of the exercise of such discretionary power. m. File joint income tax returns with my wife and pay a portion of such tax, and consent to gifts made by my wife and pay a portion of any gift tax thereon. n. Compromise claims. o. Divide any trust hereunder, which division may be made on a non- pro rata basis, into two or more separate and independent trusts and make any principal distributions otherwise authorized hereunder from the trusts on a non-pro rata basis. p. To the extent that any asset which is exempt from Pennsylvania inheritance tax would otherwise be allocated to any trust hereunder containing property not exempt from such tax, divide any trust hereunder into two trusts, in all respects identical, except that one trust shall contain only property exempt from the Pennsylvania inheritance tax and the other trust shall contain only property not exempt from said tax; and my Executor and Trustee may make any principal distributions otherwise authorized hereunder from the two trusts on a non-pro rata basis. q. Add to the principal of any trust created hereby any property received from any person by Deed, Will or in any other manner. r. At any time merge any trust hereunder with any other trust held by my Executor and Trustee, whether created by me or by any other persan by Will or Deed, if the terms of the trust are then substantially similar and held for the primary benefit of the same person or persons. 464401. l 9/24/99 _'7_ s. Make distributions without the consent of any beneficiary, in cash or in specific property, real or personal, or an undivided interest therein, or partly in cash and partly in such property and do so, except as otherwise specifically provided elsewhere herein, without regard to the income tax basis of specific property allocated to any beneficiary (including any trust) and without making pro rata distribution of specific assets. t. Exercise all power, authority and discretion given hereby, after the termination of any trust created herein until the same is fully distributed. My Executor and Trustee may make, but shall not be required to make, any adjustment of the amount distributed to any beneficiary who would have received a greater or lesser amount if my Executor or Trustee had made a different or contrary decision in reference to any of the above matters. I exonerate my Executor and Trustee from any liability arising from any exercise or failure to exercise these powers, provided the actions (or inactions) of my Executor or Trustee are taken in good faith. Ninth: Appointment of Fiduciaries: I appoint my wife, MARGUERITE C. RYLE, Executor of and Trustee under this Will. Should my wife, for any reason, fail to qualify or cease to act as such during the administration of my estate or any trust, I appoint my daughter PATRICIA RYLE MOWATT Executor of and Trustee under this Will. Should my daughter PATRICIA RYLE MOWATT, for any reason, fail to qualify or cease to act as such during the administration of my estate or any trust, I appoint my daughter JANET RYLE GOMON Executor and Trustee under this Will. Each successor fiduciary named herein shall serve with the same duties, powers and discretion as if originally appointed. No Executor or Trustee named herein shall be required to give bond or furnish sureties in any jurisdiction. If at any time there is a change in the Federal estate tax laws such that any trust created hereunder will be includable in my wife's estate solely by reason of my wife's position as sole Trustee with respect to such trust, then, and in that event, the successor Trustee named 46440IJ 984/99 ~ p -O- herein shall become a Co-Trustee with my wife. In that event, no Trustee shall participate in (SEAL) BERNARD G. RYL SIGNED, SEALED, PUBLISHED and DECLARED by the above named any discretionary decision relating to the right of such Trustee, as beneficiary, or the right of such Trustee's children in or to principal or income or in any determination of such beneficiary's incapacity. In such cases the decision of the other Trustee shall control. Whenever the word "Trustee" is used in this Will, the word shall include both the singular and the plural, unless the context indicates otherwise. IN WITNESS WHEREOF I have hereunto set my hand and seal this Z'S~day of a~ e~k~,,~ty , 1999. BERNARD G. RYLE as and for his last Will and Testament, in the presence of us, who, at his request, in his presence and in the presence of each other, have hereunto subscribed our names 464401.1 9124/99 -9- ~ 4 COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF DAUPHIN We, BERNARD G. RYLE, the testator, and Donn L. Snyder and Maronet to F . Miller ,the witnesses, whose names are signed to the 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 signed willingly, and that he 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 a witness and that to the best of the witnesses' knowledge the testator was at that time over eighteen years of age, of sound mind and under no constraint or undue influence. G. Subscribed, sworn to and acknowledgeTbefore me by BERNARD G. RYLE, the testator, and subscribed and sworn to before me by Donn L. Snyder and ivfaronetta F. Miller ,the witnesses, thisz5t~day of Se~fernbcr, 1999. Notary Public NOTARIAL SEAL TERRI L. METIL. Notary Public Hamsburp. Dauphin County. pA M Ccomm~ s~o~ E roes Ju , 28, 2001 464401.1 9/24N9 _ 1 O_ CODICIL TO LAST WILL AND TESTAMENT OF BERNARD G. RYLE I, BERNARD G. RYLE, of Cumberland County, Pennsylvania, declare this to be a Codicil to my Will dated September 25, 1999. FIRST: I hereby revoke Article Second and Article Third of my said Will in their entirety and lieu thereof substitute the following: "Article Second: Indebtedness: My wife and I conveyed the title to our real property located in Alexandria, Virginia, to our daughter, JANET RYLE GOMON, for the amount of $240,000, said consideration represented by a Promissory Note in said amount. If at the time of my death my daughter, JANET RYLE GOMON, has any remaining obligation under the terms of the said Promissory Note, I forgive such obligation in full. I loaned to my daughter and her husband, PATRICIA RYLE MOWATT and WILLIAM E. MOWATT, the sum of $175,000, said consideration represented by a Promissory Note in said amount. If at the time of my death, my daughter and her husband, PATRICIA RYLE MOWATT and WILLIAM E. MOWATT, have any remaining obligation under the terms of the said Promissory Note, I forgive such obligation in full. Article Third: Residue: I give, devise and bequeath all the residue of my estate, of whatever nature and wherever situated, as follows: the Executor shall 75631.3 10/ 11/00 divide said residue into as many equal shares as there shall be daughters of mine then living. If the Executor divides the balance into two shares and debt forgiveness has occurred in Article Second for either or both of my daughters, the Executor shall then adjust the value of each of the two equal shares in the following manner: The share for the daughter which had the larger amount of debt forgiven under Article Second shall be reduced by the result of debt forgiveness that occurred under Article Second for such daughter minus the debt forgiveness that has occurred under Article Second for the share for her sister and divide the result by two. The share that passes to my daughter with the lesser amount of debt forgiveness under Article Second. shall be increased by the amount my other daughter's share has been decreased. After the shares have been equalized, if at all, the Trustee shall distribute one such share to each daughter of mine then living. If both my daughters have predeceased me or die within thirty days of my death, the Trustee shall distribute my estate as follows: one-third to my son in law, William E. Mowatt, per stirpes; one third to the American Red Cross of the Susquehanna Valley, Post Office Box 5740, Harrisburg, Pennsylvania 17110, in memory of my wife, Marguerite C. Ryle and me, to be made part of the permanent endowment and all income to be used for the benefit of the Youth Program; one-third to the American Red Cross (National) c/o of the Director of Gift Planning, in memory of my wife Marguerite C. Ryle and me. For purposes of this Will, the words "daughter", "daughters" and "issue" shall not include adopted persons or stepchildren and their issue." SECOND: In all other respects I ratify, confirm and republish my Will dated September 25, 1999. 75831.3 10/ 11/00 -2- IN WITNESS WHEREOF I have hereunto set my hand and seal this J a th day of October, 2000. G~~~ ~ncL (SEAL) BERNARD G. R E SIGNED, SEALED, PUBLISHED AND DECLARED by the above named BERNARD G. RYLE, the testator, as and for a Codicil to the testator's last Will dated September 25, 1999, in the presence of us who, at the testator's request, in the testator's resence and in the nce of each other, have hereunto subscribed our names as witnesses. WI ESS SS ESS ~~ ADDRESS 75831.3 l0/1 t /00 _3 _ _ __ COMMONWEALTHOF PENNSYLVANIA ss COUNTY OF DAUPHIN We, BERNARD G. RYLE, the testator, and Maronetta F. Willer and Donn T Sn~zd Pr ,the witnesses, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that BERNARD G. RYLE, the testator, signed and executed the instrument as and for a Codicil to the testator's last Will dated September 25, 1999, and that the testator signed willingly, and that the testator executed it as the testator's 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 Codicil as a witness and .that to the best of the witnesses' knowledge the testator was at that time over eighteen years of age, of sound mind and under no constraint or undue influence. w tines Subscribed, sworn to and acknowledged before me by BERNARD G. RYLE, the testator, and subscribed and sworn to before me by rtaronetta F. Miller and Donn L. Snyder ,the witnesses, this 12th day of October, 2000. Notary Public NOTARIAL SEAL TERRI L. METiI. Notary ~b1ic HaRisbury. Dauphin County. PA 75831.310/II/00 _4_