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15056041114
REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue County Code Year Fib Number
sureau of Individual Taxes INHERITANCE TAX RETURN
Po sox zaosol G p,
Flardsburg, Pa 1~1za-ocol RESIDENT DECEDENT ~ ~ Q ~ Q O I
ENTER DECEDENT INFORMATN)N BELOW
Social Security Number Date of Death Date of Birth
10052005 01131950
Decedent's Last Name Suffix Decedent's First Name MI
GLUNT GARY A
(H Applicable) Enter Surviving Spouae'a Information Below
Spouse's last Name Suffix Spouse's First Name MI
Spouse's Soda) Security Number
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL IN APPROPRU\TE OVALS BELOW
® 1. Odginal Retum 0 2. Supplemental Retum ~ 3. Remainder Retum (date of death
prbr to 12-132)
4. Limited Estate ~ 4a. Futuro Interest Comlxomise (date Of 0 5. Federal Estate Tax Retum Required
death attar 12-12-62)
® 6. Decedent Dbd Testate ~ 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Depostt Boues
(Attach Copy of 1MIq (Attach Copy of Trust)
® 9. Litlgatbn Proceeds Received ~ 10. Spousal Poverty Credk (date of death (] 11. Electlon b tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. O)
CORRESPONDENT-THIS SECTION MUST BE COMPLETED. ALL
Name
ROBERT G. FREY
Finn Name (If Applicable)
FREY & TILEY
First line of address
5 SOUTH HANOVER STREET
Second Iine of address
City or Post Office
CARLISLE
CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Daytime Telephone Number
7172435838
State ZIP Code
PA 17013
REGISTER OF WILLS U8E ONLY
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CorrespondenCs e-mail address: r f reyc~f reyt i 1 ey . com
ry, ro eve exa re m, n rg accanpan ng u statements, a to a my , It Is
SI~ •• P~~PONSIBL O ING R~ DA ~ ~ /2Q /
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983 BIG SP G ROAD, SHIPPENSBURG, PA 17257
SIGNA PREP R P ATIVE D TE
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ADDRESS
5 SOUTH HANOVER STREET, CA SLE, PA 17013
PLEASE USE ORIGINAL FORM ONLY
Side 1
L 15056041114
15056041114
J~~
REV-1500 EX
DecedenCs Nartro: GARY A GLUNT
RECAPITULATION
15056042115
DecxidenCs Soaal Security Number
1. Real estate (Schedub A) ........................................... 1. NONE
2. Stocks and Bonds (Schedub B) ...................................... 2. NONE
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. NONE
4. Mortgages & Notes Receivabb (Schedule D) .......................... .. 4. NONE
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ...... .. 5. 5 O O O . O 0
8. Jointly Owned Property (Schedule F) OSeparate Billing Requested ....... . 6. NONE
7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property
(Schedule G) Separate Billing Requested ....... . 7 NONE
8. Total Gross Assets (total Lines 1-7) ................................. . S. 5 0 0 0 . 0 0
9. Funeral Expenses 8 Administrative Costs (Schedub H) .................. . 9. 6 O 9 . O O
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedub I) .............. . 10. NONE
11. Total Dedudlons (total Lines 9 & 10) ................................ . 11. 6 O 9 . O O
12. Net Valus of Estate (Line S minus Line 11) ........................... .. 12. 4 3 91 . O O
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which
an ebdion to tax has not been made (Schedule J) ...................... . 13. 0 . 0 0
14. Net Value Sublect to Tax (Line 12 minus Line 13) ...................... . 14. 4 3 91.0 0
TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES
1 g, Amount of Una 14 taxable at
the spousal tax rat®, or
transfers under Sec. 9116
(ax1.2)x.o 0 4391.00 15. 0.00
16. Amount of Une 14 taxable
at lineal rate X .0 4 5 16. 0. 0 0
17. Amount of Line 14
taxable at sibling rate X • 12
17.
0 . 0 0
18. Amount of Line 14 taxable
at collateral rate x . 15 1 t3. 0. 0 0
19. TAX DUE ...................................................... . 19. O . O O
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 0
Side 2
15056042115 15056042115
REV-1500 EX Page 3 205-36-8646
Decederrt's Complete Address:
File Number ~ - D ~ - p ~+Y9
DECEDENTS NAME
ARY A GLUNT DECEDENT'S SOCIAL SECURITY NUMBER
205-36-8646
STREET ADDRESS
4Y3 a; s ~-;~. ~~~
CITY
HIPPENSBURG STATE
PA ZIP
17257
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. CreditsJPayments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. InteresUPenalty if applicable
D. Interest
E. Penalty
(1) 0.00
total credits (A + B + C) (2) 0.00
Total Interest/Penalty (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 greater than Line 2, enter the difference. This is the TAX DUE
A. Enter the interest on the tax due.
(5) 0.00
(5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00
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 : ...................................... . ^
b. retain the right to designate who shall use the property transferred or Its income : ................ ^
c. retain a reversionary interest; or ..................................................... . ^
d. receive the promise for life of ekher payments, benefits or care? ............................ . ^
2. If death occuned after December 12, 19132, did decedent transfer properly within one year of death
without receiving adequate consideration? ................................................ . ^
3. Did decedent own an "intrust foP or payable upon death bank account or security at his or her death? .. ^
4. Did decedent own an Individual Retlrement Account, annuity, or other non-probate properly which
contains a beneficiary designation? ...................................................... ^
IF THE ANSYYER 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 p2 P.S. §9116(ax1.2)].
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(ax1)].
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.
~~'~~+~~' SCHEDULE E
CASH, BANK DEPOSITS, ~ MISC.
coMNpNwEA~rNOFPENN3YLVANw PERSONAL PROPERTY
MMERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF 2 ~ IL ~ SMt3E v $ y
G_a_ry A Glunt
InGude the proceeds of litigation and the date the proceeds were received by the estate.
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX+(10-09)
Pennsylvania
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN
RESIOENr ~'FrKNr
SCHEDULE H
FUNERAL EXPENSES AND
ADMINISTRATNE COSTS
ESTATE OF FILE NUMBER
Gary A Glunt Z~ ' O $( - d g ~{ q
Decedent's debts must be reported on Sehedula I.
ITEM
A. I FUNERAL EXPENSES:
1.
B.
1.
ADMINISTRATIVE COSTS:
Personal RepreaerrtaWe Commissions:
Name(s) Of Personal Representatlve(s)
Street Address
2. Attorney Fees:
3. Family Exemptbn: (H decedent's address is rat the same es claimant's, attach explanation.)
Claimant
City
Year(s) Commission Paid:
State ZiP
Street Address
4.
5.
8.
7.
City Stato
Relatlonship of Claimant to Decedent _.. _.
Probate Fees:
Axourltant Foes:
Tax Return Preparer Fees:
ZIP
500
109
TOTAL (Also enter on Line 9, Re
If more space is needed, use additional sheets of paper of the same size.
LAST WII,L AND TESTAMENT
OF
GARY A. GLUNT
I, GARY A. GLUNT married man of North Newton Township, Cumberland
County, Pennsylvania, being of sound and disposing mind, memory and understanding,
do hereby make, publish and declare this as and for my Last Will and Testament hereby
revoking and making void any and all Wills by me at any time heretofore made.
1. I duect my hereinafter named Executor to pay all of my just debts and
funeral expenses as soon after my death as may be found convenient to do so. I direct
that my Executor make arrangements for the cremation of my body.
2. I declare that I atn currently married to MARY J. GLUNT and that I have
two (2) children by that marriage who are GERALD GLUNT, a son, born December 4,
1972 and BRADLEY GLUNT, a son, born July 20, 1976. I further declare that I have no
othor children.
3. All of the rest, residue and remainder of my estate, real, personal and
mixed, and wheresoever the same may be situate, I give, devise and bequeath to my wife,
MARY J. GLUNT, her heirs and assigns, to the. exclusion of my child or children, bom
or unborn, provided my said wife shall survive me by a period of ninety (90) days.
4. In the event that my said wife should predecease me or fail to survive me
by the aforesaid period of ninety (90) days, then in such event,
(a) I give and bequeath to my daughter-in-law, JESSICA GLUNT, the
diamond bracelet that had belonged to my wife.
(b) If my son, BRADLEY GLUNT+ is living at the time of my death, I give
and bequeath W him the right to live at my hone at 983 Big Spring Road, Shippensburg,
Pennsylvania, provided that I still own my said home at the time of my death. My son
shall have the right to live in the said home so long as he chooses to live there during his
lifetime. On the death of my son, Bradley Glunt, or on his no longer living in the home
for a period of six (6) consecutive months, his interest in the property shall lapse.
(c) I give and bequeath to my children to be divided equally among them as
they should agree among themselves, all of the tangible personal property owned by my
wife and me during our lifetime, which shall include any guns, tools, garden tools,
antique dishes, ftuniture, jewelry, coin collections, and family memorabilia end pictures
owned at the time of my death.
(d) All the rest, residue and remainder of my estate, real, personal and mixed,
and wheresoever the same may be situate I given, devise, and bequeath in equal shares to
such of my children as shall survive me by a period of ninety (90) days, the share any
deceased child would have received to pass to his issue per stirpes, and if there be no
such issue, such share shall lapse and be added to the remaining share, per stirpes.
5. Should any person less than 25 years of age be entitled to distribution
from my estate, in such event the share that person would otherwise have received shall
be paid to my hereinafter namcd Executor in trust. I authorize the herein named Trustee
to receive and invest the same and to pay the income arising therefrom together with so
much of the principal thereof as in his or her opinion is necessary or desirable to be
expended for the proper maintenance, support and education of such person to or for the
benefit of such person and upon such person attaining 21 years of age to pay to him or
her the then remaining principal together with any undistributed income. But should my
Executor at any time fail to qualify or cease serving as Trustee, then in such event, I
nominate, constitute and appoint Orrstown Bank, Shippensburg, Pennsylvania, as
alternate or successor Trustee.
6. I hereby nominate, constitute and appoint my wife, MARY J. GLUNT, as
Executrix of this my Last Will and Testament, but should she predecease me or fail to
} { Page ! of 3
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qualify as such then in such event I nominate, constitute and appoint, my attorney,
ROBERT G. FREY as Executor, but should he predecease me or fail to qualify then in
such event I nominate, constitute and appoint ORRSTOWN BANK, its successors and
assigns as Executor, and I further direct that none of them shall be required to post any
bond to secure the faithful performance of his, her, or its duties in the Commonwealth of
Pennsylvania or in any other jurisdiction.
7. In addition to the powers conferred by law, my hereinbefore named
Trustees and Executors and their respective successors, are empowered:
a. To invest any part of the trust corpus in such securities,
investments, or other property as may be deemed advisable and proper, irrespective of
whether the same are authorized for the investment of trust funds under the laws of any
governing jurisdiction.
b. With respect to any corporation, the stocks, bonds, or other
securities of which may be held, to vote in person or by proxy on any shazes of stock; to
consent to the merger, consolidation or reorganization of such corporations; to consent to
the leasing, mortgaging or sale of the property of any such corporations; to make any
surrender, exchange or substitution of such stocks, bonds or other securities as an
incident to the merger, consolidation or reorganization of such corporations; to pay all
assessments, subscriptions and other sums of money which may be deemed wise and
expedient for the protection and maintenance of the proportionate interest of the
investment in such corporations; to exercise any option or privilege which may be
conferred upon the holders of such stocks, bonds, or other securities of such corporations
either for the conversion of the same into other securities or for the purchase of additional
securities, and to make any and all necessary payments which may be required in
connection therewith; and generally to have and exercise as to all such stocks, bonds and
other securities, the powers of an individual owner who is not under trust obligation.
c. To hold the trust corpus in one or more consolidated funds in
which separate shares shall have undivided interests.
d. To sell at public or private sale for cash or upon credit, or partly
for cash and partly on credit, and upon such terms and conditions as shall be deemed
proper, any part or parts of the estate, and no purchaser at any such sale shall be bound to
inquire into the expediency or propriety of any such sale or to see to the application of the
purchase moneys arising therefrom.
e. To keep on hand and uninvested such money as may be deemed
proper and for such period as may be found expedient.
f. To compromise, settle or arbitrate any claim or demand in favor of
or against the trust estate.
g. And authorized in the discharge of fiduciary duties, to employ
counsel and to determine and to pay such counsel reasonable compensation which shall
be charged against the principal or income of the trust fund, and shall further be entitled
to charge against the principal or income such other reasonable expenses and chazges as
may be necessary and proper to incur for the proper dischazge of fiduciazy duties and for
the proper management and administration of the trust estate.
h. In making any division of property into shazes for the purpose of
any distribution thereof directed by the provisions of the trust, to make such division or
distribution, either in cash or in kind, or partly in cash and partly in kind, as shall be
dcemed most expedient, and in making any division or distribution in kind may allot any
specific security or property or any undivided interest therein to any one or more of such
shares, and to that end may appraise any or all of the property so to be allotted and the
judgment as to the propriety of such allotatent and as to the relative value for purposes of
distribution of the securities or property so allotted shall be final and conclusive upon ail
persons interested in the trnst or in the division or distribution thereof.
M , Page 2 oj3
i. And authorized to register any shares of stock or other assets of
any trust in their own names or in the name of a nominee.
To retain and invest in shares of stock of my Trustee.
k. To retain any investments including mutual funds which I may
own at the time of my death and in addition to invest any part of the Trust corpus in such
mutual fund or mutual funds as may be deemed advisable or proper, irrespective of
whether the same ate authorized for the investment of tmst funds under the laws of any
governittg jurisdiction.
I. To determine from time to time whether all or some portion of
realized capital gains shall be treated as ordinary income for distribution to a beneficiary
or treated as principal to be retained as part of the corpus, and such designation need not
be consistent from one yeaz to another.
IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last
Will and Testament written on three (3) pages, this ~ 5-~day of SQ ~~~6~ , 2004.
GARY A. G iJNT
Signed, sealed, published, and declared by GARY A. GLUNT the Testator above
named, as and for his Last Will and Testament, in our presence, who, in his presence, at
his request, and in the. presence of each other, have hereunto subscribed our names as
attesting witnesses.
.J.
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