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Home My WebLink About06-28-10 (2)15056051047 REV-1500 EX (os-05) OFFICIAL USE ONLY PA Departrnent of Revenue Bureau of Individual Taxes County Code Year File Number Po Box 28001 INHERITANCE TAX RETURN ~ 0 ' Harrisbu ,1'A~»2~-oso1 RESIDENT DECEDENT ENTER D~CEDEN~ INFORMATION BELOW Social Security Number Date of Death Date of Birth Decedent's Last Name Suffix: Decedent's First Name MCI (If Applicable) Enter Surviving Spouse's Information Below ', Spouse's Last Name Suffix Spouse's First Name MI _ 4 " Spouse's Social Secunty Number THIS RETURN MUST BE FILED IN DUPLICATE WITH T .. .k z ._._ REGISTER OF WILLS ', FILL IN APPROPRIATE OVALS BELOW ~I t, 1. Original Return O 2. Supplemental Return O 3. Remainder Re m (date of death prior to 12-13- 2) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate ax Return Required death after 12-12-82) ~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust Q 8. Total Number Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax nder Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SCI LD BE DIRECTED T0: Name Daytime Telephone) umber »~ / Firrn Name (If Applicable) REGISTE ,/~ ~ _ s {A1 ~ ~~~ ~ LLS US~NLY ;.C) L ,..rl~~~ 1 -,7~ - !-j ,..~ .. rn First line of address ~ '~ '~ ~ ~ ~ ~' `~ f~~~ ~~~ ~T ~ . 1 C."1 Second line of address ,~ Tl = ~ - _;-t s ~ + 4 s, . e DAT City or Post Office State ZIP Cod FILED G `~~ y f "~ ~/ / I I ii COrres~dent's e-mail address: Under penalties of perjury, l declare that I have examined this return, including acxompanying schedules and statements, and to the hest of y knowledge and belief, it is true, and ~mplete. Dedaretion of preparer other than the personal representative is based on atl information of which preps r has any knowledge. IG E OF PERSOy.NESPON~BLE FOR FILING RETURN T~ ~ ~ AD /~ _ ?i ~ " ~~~~~ /Vc"'Y.C' /_i~A.1~'~ ~if{~t/~ ~/ft ~~/17A -. 71..7?~~ PLEASE L 15056051047 Side 1 15056051'~D~147 J J 15056052048 REV-1500 EX Decedent's Social Security Number Decedent's Name: ~, RECAPITULATION - ._ .~ ~,a - .,;rte ~ewL .~ ~ >~. ~_ ~ ~ 1. Real estate (Schedule A) .....................................:....... 1. ~ ~- 2. Stocks and Bonds (Schedule B) ....................................... 2. h .~ ~ 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. , 4. Mortgages 8~ Notes Receivable (Schedule D) ............................. 4. ~ ~ ;' '_, ,~ 5. Cash, Bank De sits & Miscellaneous Personal Pro a Schedule E 5. ~ k Po P rtY ( ) ........ , 6. Jointly Owned Property (Schedule F) p Separate Billing Requested ....... 6. 7. Inter-wos Transfers & Miscellaneous Non-Probate Property '~r` (Schedule G) O Separate Billing Requested........ 7. ~ ~ v, ~ ~ ,'• ;-' ` 8. Total Gross Assets (total lines 1-7) .................................... 8. 9. Funeral Expenses & Administrative Costs (Schedule H) ..................... 9. , 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................ 10. 11. Total Deductions (total tines 9 & 10) ................................... 11. ~ ~ ~ ~ ~ 12. Net Value,of Estate (Line 8 minus Line 11) .............................. 12. `' ; 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........................ 13. f .. ~ gar^. [~; -~' ~...-_.. .. y ,T.tiny, u5 ~ .. 14. Net Value Sub]ect to Tax (Line 12 minus Line 13) ........................ 14. ,~ TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 ~ - ;~` ~' '' 16. Amount of Line 14 able - ~ }.-`' ~'~' - - '``~~~''"~ naln:y at lineal rate X .0 ~ ~:: ~ 16. 'k- _ - ,: ~t+~c. „~-.ix - ~ ;~ ~t-. ..- ~,~.'-'r~ a ,-.~-. 17. Amount of Line 14 taxable ~ '" at sibling rate X .12 f,~ 17. I r =~yr 'w~;y ~'k~~YS ~i. _ _ ~ .ir~'~- ~riv;~iei~-K:y~ r"_, ~,~q;:a. ~Y-• 18. Amount of Line 14 taxable ~~ r at collateral rate X .15 + 18. ~ ~ i ~ F 4 -, ;.. 19. TAX DUE ......................................................... 19. t ~: ~ 4 ~: .. .., ._ ~ F~ ,' 20. FILL IN THE t~i/AL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT O ` Side 2 L 15056052048 15056052048 J REV-1500 EX Page 3 Decedent's Complete Address: Tax Payments and Credi#s: File Number z/ D9- 1. Tax Due (Page 2 Line 19) (1) ~, 9~ 2. Credits/Payments ` A. Spousal Poverty Credit B. Prior Payments ', C. Discount Total Credits (A + B + C) (2) 3. InterestlPenaltyif applicable D. Interest E. Penalty ', Total InteresUPenalty (D + E) (3) 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) 5. If Line 1 + Line 3 is greater than Une 2, enter the difference. This is the TAX DUE. (5) ~ / / A. Enter the interest on the tax due. (5A) ii B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) II ~~ Make Check Payable to: REGISTER OF WILLS, AGENT II S-• 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 either payments, benefits or care? ...................................................................... ^ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ^ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. ^ 4. Did decedent own an Individual Retirement Account, annuity, orother rron-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 ~~ 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 tie use of the surviving spouse is three (3) percent I72 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 surviivi~ 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 requirement 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.~) 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)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1503 EX+ (6-9e) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT scNEOU~E s STOCKS & BONDS ESTATE OF FILE NUMBER All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE All IAIRFR IIFRCRIPTInN I~ OF DEATH )~q//~~7 ///~~~~ i4~~~i~~= ~~T ~~-~ o~~r~iQ~`' ~~ ~. ~g x ~~~~ ,~.~ ~,~~ ~g~~ TOTAL (Also enter on line 2, Recapitulation) ~ ~!~ ~3~ 3 Z,O ly ~g 37~ ~~ z ~ 3 z.3z- ~~ ~ - (If more space is needed, insert additional sheets of the same size) REV-1508IX+(1.97( COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE E CASH, BANK DEPOSITS, 8~ MISC. PERSONAL PROPERTY FILE NUMBER '7 / .~ /~ /.d"3->~ ~~ f ~~-3 /wit/ G.y -v r - • Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survhroiship m ist be dfeclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE '~ OF DEATH ~l ~QL~'SG~ ~ ~~~~~~~ ~ t~' ~ ~ . TOTAL (Also enter on line 5, Recapitulation) i "// Q ~~ (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 SCNEp1~LE N FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE O/F FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: _ B. 1 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address City Year(s) Commission Paid: 2. ~ Attorney Fees 9 /o~ 0 ~~ 3. Family Exemption: (If/decedent's address is not the same as claimant's, attach explanation) ~~ a Dt', Claimant T ~~/~~~ G' : , /~~~/ StreetAddres's/~~~~~,,~~__y ~//{~GI~G"' City ~i~0~, f'~ ~,GQ~.~ State~Zip ~~°z~ Relationship of Claimant to Decedent , ~~(~~~~% 4. Probate Fees ; ~, ~~'K~/s~s-~~.,~~~e%if. ~~ ~'+s~~ ~'~r' Y~ ~J 5. Accountant's Fees -~j~/ ~, ~X~ G,°~o~ / Q ~s~ / ,~~ Q /i 6. Tax Return Preparer's Fees j ~ 6,c~Q/'~~ /~"~~Q/t~ ~O l,~Q/~9 ~~,5 /~- O mod / l ~. ~ / q TOTAL (Also enter on line 9, Recapitulation) I I$ ~~~~ /~ State Zip --- (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) SCNEOI~LE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER RELATIONSHIP TO DECED NT 14MOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not Llst Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under 1. Sec. 9116 (a) (1.2)] ~~r~.~~ ~-, ~,~~~,~ sPous~ ~~~ ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THR OUGH 18, AS APPROPRIATE, ON REV-h500 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 $ ', (I1 more space is needed, insert additional sheets of the same size) __ _. _ i_ -- - PENNSYLVANIA INHERITANCE TAX •' INFORMATION NOTICE AND FILE N0. 21 BUREAU OF INDIVIDUAL TAXES ACN 10102121 PO BOX 280601 TAXPAYER RESPONSE HARRISBURG PA 17129-0601 DATE 01-18-2010 nEV.isas oc ~cr coe•oss LOUISE C PRESTON 105 TORY CIR ENOLA PA 17025 EST. OF JESSE E PRESTON SSN 188-12-3481 DATE OF DEATH 11-02-2009 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS 1 COURTHOUSE SgUARE CARLISLE PA 17013 TYPE OF ACCOUNT ^ savlNGs ® CHECKING ^ TRUST ^ CERTLF. SOVEREIGN BANK provided the Departunt with the infonation below, which has bean used in calculating the potential tax due. Records indieat• that at th• death of the above-named decadent, you ware a ioint owner/banaficia of this account. If you foal the infonation is incorrect, please obtain written correction frog the financial institution, attach A ¢opy to this ion and return it to the above address. This account is taxable in accordance with the Inheritance Tax laws of the CoMm~nwealth of Pennsylvania. Please call Q17) 787-8327 with questions. __..... _~~ .~aT s ase~ nor : eee oCVB:QCF ST1'fE FOR FILING AND PAYMENT INSTRUC~$ONS Account No. 0921704925 Data 10-22-2007 To ensure proper credit ta',t~e account, two Established copies of this notice must a eomparsy payment to the Register of W~lls. Make check Account Balance $ 11, 725.01 payable to "Register of Will~C, Agent". Percent Taxable X 16.667 NOTES If tax payments era ^pde within throe Amount Sub~oct to Tax $ 1,954.21 months of the decedent's dat~O of death, ~( , 00 deduct a 5 percent discounR bn the tax dw. Tax Rata ArW Inharitanca Tax due willlbecow delingwnt Potential Tax Due ~ • 00 nine months after the data. elf death. r PART A. ^ The above infonation end tax dw is corset. Remit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or chock box "A^ and sturn this notice to the Regijster of CHECK Wills and an official assessment will be issued by the PA Department of Revenue• C ONE BLOCK B. ~ Tha above asset has bean or will be reportod end tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the estate representative. C. ^ Tha above info a ion is incorrect and/or debts and deductions was paid. Complete PART ~ and/or PART ~ below. PART If indicating a different tax rate, please state Z relationship to decedent: RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Data Established 1 2. Account Balance 2 ~ 3. Pareant Taxable 3 X Amount Subject to Tax 4 4 . 5. Debts and Deductions 5 - 6. Amount Taxable 6 ~ 7. Tax Rata 7 X Tax Due 8 8 . DEBTS AND DEDUCTIONS CLAIMED PART a nwrr owrn vsv~ F DESCRIPTION AMOUNT PAID Under penalties of perjury. I declare that the facts I have reportod above era tr?ue, eoCrrct and comp a to the best of mY knowledge and belief. HOME C~~3Z-- ~15 ~'~ -~.a. ,_-s~`~-~.~~ WOEKEPHONE NUMBER ~A-~ GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on inforaation subaitted by the financial institution. 2. Inheritance Tax beeoaes delinquent nine aonths after the decedent's date of death. 3. A joint eccaunt is taxable oven when the decedent's nase was added as a natter of convenience. 4. Accounts (including those hold between husband and wife) the decedent put in joint Waage within one year prior to death are fully taxable. 5. Accounts established jointly between husband and wife sore than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another ar others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the inforaation and coaputation in the notice are correct and deductions are not being claiaad, place an "X^ in Block A of Part 1 of the "Taxpayer Response" section. Sien two copies and subait then with a check for the aaount of tax to the register of wills of the county indicated. Tha PA Departaent of Revenue will issue an official assessaent (Fora REV-1548 EX) upon. receipt of the return fray the register of wills. 2. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the estate's representative, place an "X" in Block B of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the register of wills of the county indicated. S. BLOCK C - If the notice inforaation is incorrect and/or deductions are being claiaad, check Block C and caaplete Parts 2 and 3 according to the instructions below. Sien two copies and subait then with your check for the aaount of tax payable to the register of wills of the county indicated. The PA Departaent of Revenue will issue an official assessaent (Fora REV-1548 EX) upon receipt of the return frog the register of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the data the account originally was established or titled in the canner existing at data of death. NOTE: For a decedent who died afterl2/12/82, accounts the decedent put in joint Waage within one year of death are fully taxable. However, there is an exclusion not to exceed 03,OD0 par transferee, rapardless of the value of the account or the nuaber of accounts held. If a double asterisk C^^) appears before your first naae in the address portion of this notice, the 03,000 exclusion was deducted free the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the date of death. 3. The percentage of the account that is taxable to each survivor is daterained as follows: A. The percentage taxable of joint assets established sore than one year prior to the decedent's death: DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF NULTIPLIED BY 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Exaaple: A joint asset registered in the nsaa of the decadent and two other parsons: 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.7 percent (TAXABLE TO EACH SURVIVOR) The percentage taxable for assets created within one year of the decedent's death or accounts owned by the decadent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Exa.ple: Joint account registered in the naae of the decedent and two other persons and established within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACH SURVIVOR) 4. The aaount subject to tax Iline 4) is detenined by aultiplying the account balance (Line 2) by the percent taxable CLina 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. Tha aaount taxable CLina 6) is deterained by subtracting the debts and deductions CLina 5) frog the aaount subject to tax (Line 4). 7. Enter the appropriate tax rata CLina 7) as detenined below. Date of Death Spous® Lineal Sibling Collateral 07/01/94 to 12/31/94 3 portent 6 percent 15 portent 15 percent 01/01/95 to 06/30/00 0 portent 6 percent 15 percent 15 percent 07/01/00 to present ^ •. tax ra • apese. On • 0 percent M va ue of tn~n 4.5 percent ~ . a ~-..~ - 12 percent 15 portent death to or for the use of a natural parent, an adoptive parent=Or=acstapparentaof theachild isu0gparcant. Th• lineal class of hairs includes grandparents. parents, children and other lineal descendents. "Children" includes natural children whether or not they have boon adopted by others, adopted children and atop children. "Lineal descendants" includes all children of the natural parents and their daseandants, whether or not they have boon adopted by others; adopted daseandants and Chair descendants; and step-daseandants. "Siblinps^ era defined ss individuals who have at least one parent in coaon with the dacedant, whether by blood or adoption. Tha Collateral class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions era deterained as follows: A. You era legally responsible for payaant, or the estate subject to adainiatration by a personal representative is insufficient to pay the deductible iteas. B. You actually paid the debts after the death of the daeadant and can furnish proof of payaant. C. Debts being claiaad oust ba iteaized fully in Part 3. If additional space is needed, use 8 1/2" x 11" sheet of paper. Proot of payaant say be requested by the PA Dapartaant of Revenue. BUREAU OF INDIYIOUAL TAXES PO BOX 280601 HARRISBURG PA 17128-0601 ocv-:sw of ~ cos-oo: ANNA C VEROBISH 105 TORY CIR ENOLA PA 17025 PENNSYLVANIA INHERITANCE T INFORMATION NOTICE AND TAXPAYER RESPONSE __ r_r i FILE NO. 21 ACN 10102122 DATE 01-18-2010 EST. OF JESSE E PRESTON SSN 188-12-3481 DATE OF DEATH 11-02-2009 COUNTY CWMBERLAND REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. SOVEREIGN BANK provided the Departaent with the information below, which has bean used in calculative the potential tax dw. Records indicate that at the death of the above-named decedent, you ware a Joint owner/banafici#~'7~/ of this account. If you feel the infonation is incorrect, please obtain written correction frog the financial institution, attach a eppy to this fon and return it to the above address. This account is taxable in accordance with the Inheritance Tax laws of the CoalooM+aalth of Pennsylvania. Please call C717) 787-8327 with questions. COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIpNS Account No. 0921704925 Account Balance Percent Taxable Amount Subject to Tax Tax Rate Potential Tax Duo Date 10-22-2007 Established S 11,725.01 X 16.667 $ 1,954.21 )( .15 ~ 293.13 To ensure proper credit to the account, two copies of this notice oust #e~COmpany payment to the Register of Wi~ls. Nak• chock payable to "Ragistar of W111s~, Agent". NOTES If tax payments are gape within thrw months of the decedent's dated, of death, deduct a 5 percent discount oIn the tax due. Ainl Inheritanea Tax due will !become delingwnt nine months after the date oft death. PART IAJCI"ATtK KCai•Y181C A. ~ The above information and tax due is corroct. Remit payment to the Ragistar of Wills with two copies 'of this notice to obtain CHECK a discount or avoid interost, or chock box "A" and return this notice to the Regi;tor of Wills and an official assessment will 6e issued by the PA Department of Revenue. C ONE BLOCK 8. ~ Tha above asset has been or will be reported and tax paid with the Pennsylvania InhOrftance Tax return 0 NL Y to be filed by the estate representative. C. ~ Tha above info a ion is incorro~ct and/or debts and deductions ware paid. Complete PART ~ and/or PART L_J below. PART If indicating a different tax rata, please state relationship to dacadant: TAX RE TURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Data Established 1 2. Account Balance 2 3. Pareant Taxable 3 X 4. Amount Subject to Tax 4 ~ 5. Debts and Deductions 5 - 6. Amount Taxable 6 7. Tax Rate 7 X 8. Tax Dua 8 PART DEBTS AND DEDUCTIONS CLAIMED DATE PAID PAYEE DESCRIPTION AMOUNT PAID -- Under penalties of perjury, I declare that the facts I have reported above era true, cornet and com late to the bast of my knowledge and belief. HOME C ) Go8'"" WORK C ) TA SIG TELEPHONE NUM ER ~AT I GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on inforsation subsittod by the financial institution. 2. Inheritance Taos bacosos delinquent nine months after th• decedent's date of death. 3. A joint account is taxable even when th• decedent's nose was added as a matter of convenience. 4. Accounts (including those held between husband and wife) the decedent put in joint noses within one year prior to death era fully taxable. 5. Accounts astablishad jointly between husband and wife sore than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others era fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the inforsation and cosputation in the notice are correct and deductions are not bain9 claisod, place an "X" in Block A of Part 1 of the "Taxpayer Response" section. Sign two copies and subsit then with a check for th• asount of tax to the register of wills of the county indicated. Tha PA Departsent of Revenue will issue an official assosssant (Fors REV-1548 EX) upon receipt of the return fros the register of wills. 2. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the estate's representative, place an "X" in Block B of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the register of wills of the county indicated. 3. BLOCK C - If the notice inforsation is incorrect and/or deductions are being claised, chock Block C and cosplete Parts 2 and 3 according to the instructions below. Sign two copies and subsit than with your chock for the asount of tax payable to the register of wills of the county indicated. The PA Departsent of Ravonua will issue an official assosssant (Fors REV-1548 EX) upon receipt of the return fros the register of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the data the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent who died after 12/12/82, accounts the decedent put in joint nasaa within one year of death are fully taxable. However, there is an exclusion not to exceed 13,000 par transferee, regardless of the value of the account or th• nusber of accounts held. If a double asterisk C*~) appears before your first naae in the address portion of this notice, the 03,000 exclusion was deducted fros the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the date of death. 3. Tha parcontapo of the account that is taxable to each survivor is datorsinod as follows: A. The parcenteea taxable of joint assets astablishad sore than one veer prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF MULTIPLIED BY 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Exasple: A joint asset registered in the nose of the decadent and two other parsons: 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.7 percent (TAXABLE TO EACH SURVIVOR) B. The percentage taxable for assets created within one year of the decedent's death or accounts owned by the dacadant but hold in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Exasple: Joint account registered in the naae of the decadent and two other persons and astablishad within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACN SURVIVOR) 4. Tha asount subject to tax Cline 4) is dotersined by sultiplying the account balance (Line 2) by the parcant taxable (Lino 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. Th• asount taxable CLina 6) is detenined by subtracting the debts and deductions [Line 5) fros the asount subject to tax CLfne 4). 7. Enter the appropriate tax rate CLina 7) as detersined below. Date of Dasth Spouse Lineal Sibling Collateral 07/01/94 to 12/31/94- 3 parcant 6 parcant 15 parcant 15 pereant 01/01/95 to 06/30/00 0 parcant 6 percent 15 portent 15 parcant 07/01/00 to present ^ • ax rata t 0 portent 4.5 parcant * 12 parcant 15 parcant ose on • no vs uo of transfers fros a aceesad c ild 2 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 0 pereant. Tho lineal class of heirs includes grandparents, parents, children and other lineal descendants. "Children" includes natural children whether ar not they have boon adapted by ethers, aufopted children and stop children. "Lineal descendents" includes all children of the natural parents and their descendants, whether or not they have boon adopted by others; adopted dascandents and their descendants; and stop-dascandents. "Siblings" are defined as individuals who have at least one parent in tossers with the dacadant, whether by blood or adoption. The Collateral class of heirs includes-all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are detersined as follows: A. You era legally responsible for paysent, or the estate subject to adsinistration by a personal representative is insufficient to pay the deductible itass. B. You actually paid the debts after the death of the dacadant and can furnish proof of paysent. C. Debts being claisad lust be itasizad fully in Part 3. If additional space is needed, use 8 1/2" x 11" shoat of paper. Proof of paysent say ba requested by the PA Departsent of Revenue. BUREAU OF INDIVIDUAL TAXES PO BOX 260601 HARRISBURG PA 17128-0601 uv-isw a ~v ue-ou PENNSYLVANIA INHERITANCE T INFORMATION NOTICE AND TAXPAYER RESPONSE FILE N0. 21 ACN 10102123 DATE 01-18-2010 EST. OF JESSE E PRESTON SSN 188-12-3481 DATE OF DEATH 11-02-2009 COUNTY CUMBERLAND REMIT PAYMENT AND FORMS T0: ANN L VEROBISH REGISTER OF WILLS 105 TORY CIR 1 COURTHOUSE SQUARE ENOLA PA 17025 CARLISLE PA 17013 'TYPE OF ACCOUNT SAVINGS ® CHECKING TRUST CERTIF. SOVEREIGN BANK provided the Departaent with the inforaation below, which has boon used in saleulatinB the potential tax due. Records indicate that at the death of the above-naaed decedent, you were a 3oint owner/banaficipr~r of this account. If you feel th• inforaation is incorroct, please obtain written correction frog the financial institution, attach ai aopy to this fora and return it to the above address. This account is taxable in accordance with the Inheritance Tax laws of the Coalaunwealth of Pennsylvania. Plsase.eall C717) 787-8327 with questions. COMPLETE PART 1 BELOW * SEE REVERSE SIDE FOR FILIN6 AND PAYMENT INSTRUCTIIONS Account No. 2561060241 Dato 01-16-2007 To ensure proper credit to the account, two Established copies of this notie• oust agcoapany Account Balance 336.50 paya°nt to the Register of Wills. Make chock payable to "Register of Wills, Agent". Percent Taxable X 50 .000 NOTE: If tax payaents era aalde within three Aaount Subject to Tax ~ 168 .25 aonths of th• decedent's da'tq of death, Tax Rato ~( , 1 Fj deduct a 5 percent discount do the tax due. Any Inheritsnce Tax dw willl becoae delinquent Potential Tax Duo ~ 25 .24 , nine aonths after the date of death. C. ~ Tha above infona tan is incorrect and/or debts and deductions ware paid. Coaplete PART 2~ and/or PART 3~ below. PART If indicating a different tax rate, please state a relationship to decedent: TAX RETURN - CONPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Date Established 1 2. Account Balance 2 ~ 3. Percent Taxable 3 X 4. Aaount Subject to Tax 4 ~ 5. Debts and Deductions 5 6. Aaount Taxable 6 $ 7. Tax Rate 7 X 8. Tax Duo a ~` PART a DATE PAID PAYEE DEBTS AND DEDUCTIONS CLAIMED DESCRIPTION AMOUNT PAID A. ~ The above inforaation and tax due is correct. Raait payaent to th• Register 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 Rapistar of C ONE ~ Wills and an official assessaent will be issued by the PA Departaent of Rwenue: BLOCK B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania InhOr~tanca Tax roturn 0 N L Y to be filed by the estate representative. TOTAL CEntor on Lina 5 of Tax CoaputatioN t Under penalties of perjury, I doclar• that the facts I have reported aboy are true, corroc~t and coaplete to the best of ay knowlodg• and belief. HOME C ) WORK C ) PAYER SI NA RE ~~ TELEPHONE NUMBER ~~ AT I _ __ GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on inforaation subsitted by the financial institution. 2. Inheritance Tax becosas delinquent nine sonths after the decedent's date of death. 3. A joint account is taxable even when the decedent's nose was added as a ^after of convenience. 4. Accounts (including those held between husband and wife) the decedent put in joint noses within one year prior to death are fully taxable. 5. Accounts established jointly between husband and wife sore than one year prior to death are not taxable. 6. Accounts held by a decedent "in trust for" another or others are fully taxable. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the inforaation and cosputation in the notice are correct and deductions are not being claised, vlaee an "X" in Block A of Part 1 of the "Taxpayer Response" section. Sign two copies and subsit then with a check for the asount of tax to the rapister of wills of the county indicated. Tha PA Departsent of Revenue well issue an official assesssent (Fan REV-1548 EX) upon receipt of the return frog the register of wills. 2. BLOCK B - If the asset specified an this notice has been or will ba reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the estate's representative, place an "X" in Block B of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the register of wills of the county indicated. 3. BLOCK C - If the notice inforaation is incorrect and/or deductions are being claisad, chock Block C and cosplete Parts 2 and 3 according to the instructions below. Sign two copies and subsit then with your chock for the asount of tax payable to the rapister of wills of the county indicated. The PA Departsent of Revenue will issue an official assesssent (Fora REV-1548 EX) upon receipt of the return free the register of wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the data the account originally was established or titled in the canner existing at data of death. NOTE: For a decedent who died after 12/12/82, accounts the decadent put in joint noses within one year of death are fully taxable. However, there is an exclusion not to exceed •3,000 per transferee, regardless of the value of the account or the nusber of accounts hold. If a double asterisk (^~) appears before your first nose in the address portion of this notice, the 43,000 exclusion was deducted free the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the data of death. 3. The percentage of the account that is taxable to •ach survivor is datanined as follows: A. The percentage taxable of joint assets established ^ore than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF MULTIPLIED BY 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Exasple: A joint asset registered in the nose of the dacadant and two other parsons: 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167. X 100 = 16.7 pareent (TAXABLE TO EACH SURVIVOR) B. The percentage taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT MULTIPLIED BY 100 = PERCENT TAXABLE OWNERS DR TRUST BENEFICIARIES r Exasple: Joint account registered in the nose of the decedent and two other persons and astablishad within one year of death by the decadent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50 percent (TAXABLE FOR EACH SURVIVOR) 4. The asount subject to tax CLina 4) is datarsinad by sultiplying the account balance CLina 2) by the percent taxable CLina 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. Tha amount taxable CLina 6) is datarsinad by subtracting the debts and deductions CLina 5) tree the asount subject to tax CLina 4). 7. Enter the appropriate tax rata CLina 7) as datanined below. Data of Death Spouse Lineal Sibling Coilaterai 07/01/94 to 12/31/94 3 pareent 6 percent 15 percent 15 percent 01/01/95 to 06/30/00 0 portent 6 percent 15 percent 15 percent 07/01/00 to present s 0 portent 4.5 percent ~ 12 parcant 15 percent ---- --- •- - - - . yr ~raasrers rroe a aeceasaa Chlla Z1 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 0 parcant. Tha lineal class of hairs includes grandpsronts, parents, children and other lineal descendents. "Children" includes natural children whether or not they have boon adopted by others, adopted children and stop childron. "Lineal descendents" includes all childron of the natural perorate and their daseandonts, whether or not they have boon adopted by others; adopted descendents and their descendants; and stay-deseandants. "Siblings° era defined as individuals who have at hest one parent in eosson with the decadent. whether by blood or adoption. Tha Collateral class of hairs includes ell other benafieiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are datarsinad as follows: A. You are legally respensibla for paysent, or the estate subject to adsinistration by a personal representative is insufficient to pay the deductible itess. B. .You actually paid the debts after the death of the decedent and can furnish proof of paysent. C. Debts being claised lust be itosized fully in Part 3. If additional space is needed. use 8 1/2" x 11" shoat of paper. Proof of paysent s~ be requested by the PA Depsrhent of Revenue. LAST WILL AND TESTAMENT OF JESSE E. PRESTON I, JESSE E. PRESTON, of Enola, Cumberland County, Pennsylvanua do make, publish and declare this to be my Last Will and Testament, hereby revoking ~~ Wills and Codicils by me at any time made. ITEM I: I direct that all inheritance and estate taxes becoming due Ibjy reason of my death, whether such taxes may be payable by my estate or by any reci~#ent of any property, shall be paid by the Executrix out of the property passing under ITE~IMI IV of this Will, as an expense and cost of administration of my estate. The Executrix shall Dave no duty or obligation to obtain reimbursement for any such tax so paid, even though om proceeds of insurance or other property not passing under this Will. ITEM II: I direct the Executrix to pay my just debts and the expen$~s of my last illness and funeral expenses from the property passing under this Will as an exnse and cost of administration of my estate. ITEM III: I specifically give, devise and bequeath the following: a) The sum of Seven Thousand Eight Hundred Twenty-Five Dollars ($7,825.00) to my daughter, ANN L. VEROBISH. b) The sum of Seven Thousand Eight Hundred Twenty-Five Dollars ($7,825.00) to my granddaughter, JUDI A. SUTHERLAND. ITEM IV: I devise and bequeath the rest, residue and remainder of my estate to my spouse, LOUISE C. PRESTON. In the event my spouse predeceases me, I devise and bequeath my estate as follows: a) One-third (1!3) to my daughter, ANN L. VEROBISH. In the event my daughter Ann, shall predecease me, this share shall be divided equally between her issue, JUDI A. SUTHERLAND and SCOTT D. BITTER, in accordance with sections b) and c) of this Item ; b) One-third (1 /3) to my granddaughter, JiJDI A. SUTHERLAND. In the event my granddaughter Judi, shall predecease me, this share shall be paid to her z issue, per stirpes. If she is not survived by any issue, this share shall be divided equally between my daughter, ANN L. VEROBISH and my grandson, SCOTT D. BITTER, or the survivor of them in accordance with sections a) and c) of this Item; and c) One-third (1/3) in absolute trust for my grandson, SCOTT D. FITTER. I direct this share together with any other share received in accordance with Items ICJ (a) and (b) of this Will shall be held by the Trustee in ~ absolute trust for the benefit of my grandson, Scott. I direct the Trustee Its release to him the sum of Seven Thousand Five.Hundred Dollars ($7,500.00) annually. Payments of the annual installments shall be made on a semiannual) basis with one half being made on the 1 ~` of January and the second being.. made on the 1 ~` of July each year. I direct that the Trustee shall invest same rz an interest bearing account of her sole choosing. Payments shall continue o~ the annual basis until the principal and accumulated interest is depleted. If my grandson Scott, predeceases me or does not survive the extinguishment of the trust funds, this share shall be divided equally between my daughter, ANN L. VEROBISH and my granddaughter, JUDI A. SUTHERLaAND, or the survivor of them. If Scott is not survived by either Ann or Judi, this share shall 3 be paid to 3ud's issue, per stirpes. ITEM ~J: ln.addition to powers given them bylaw, my Executrix and Trustee and their successors and any guardian acting hereunder shall have :the following discretionary powers applicable to all real and personal property held by them, effective without court order and until actual distribution: (a) To retain all property received by them including the. stock of any corporation fiduciary acting -hereunder, provided such property remains productive; (b) To invest in all forms of property without restriction to investments authorized to fiduciaries, so long as such investments. are productive; (c) To join in any incorporation,, parknership, recapitalization, merger, reorganization or voting trust plan; to delegate authority with respect thereto; to deposit investments under agreement and pay assessments; and generally to exercise all rights of investors; (d) To compromise controversies; 4 (e) To exchange or sell for cash, property or credit, publicly oar privately, or to lease, even for a term exceeding five (5) years or the duration olf Ithe trusts hereunder, without liability on the purchasers or lessees to see to application o~ the consideration, and to give options for these purposes without obligation to repludiate them in favor of a higher offer; (f) With respect to my grandson's trust under Item IV hereof, to allocate items of receipt or disbursement between income and principal as they deem cgluitable regardless of the character given such items by law; (g) To apply income or principal to which any beneficiary is', elntitled directly for his or her maintenance and support should they deem such beneficiary incapable of receiving the same by reason of age, illness or any infirmity or in~ccrapacity, or to pay the same to such person as they select to disburse it, whose receipt sha~l'be complete acquittance thereof, without the intervention of any guardian; (h) To borrow money, including the right to borrow from an4Y corporation fiduciary acting hereunder, and mortgage or pledge as security; __ ~ _ _ _ __ __ - (i) To hold inves~nents in the name of a nominee; (j) To distribute in cash or kind or partly in each at valuations fixed by them; (k) To assume continuance of the status of any beneficiary with reference to marriage, divorce, illness, incapacity or other change in the absence of information deemed reliable without liability for disbursements made on such assumption; (1) To elect to vah~e my gross estate for Federal estate tax purposes as of the date of my death or as of the alternate valuation date as allowed for such purposes, and to claims as income tax deductions expenses that would otherwise qualify as estate tax deductions and other 8lections a1lov~able under law; (m) To not segregate investments as belonging to a particular trust or share therein and all interest maybe held in undivided form in a single fund from which proportionate distributions are made based on current reappraisals; 6 (n) To make distributions during the course of administration pf my estate or trust without court order; and to undertake any and all acts deemed ne~~ssary and proper by it for the~proper and advantageous management of any trust and settlement of my estate. ITEM VI: Any person who shall have died at the same time as I shall live, or in a common disaster with me, or under circumstance that the order of deaths ccannot be established by proof, or within thirty (30) days of my death, shall be deen~e~d to have predeceased me. ITEM VII: I appoint my spouse, LOUISE C. PRESTON, to be the Ex~qutrix of my Estate. In the event my spouse, LOUISE C. PRESTON, cannot act or refu~~s to act as Executrix for any reason, I nominate, constitute and appoint my daught~ry ANN L. VEROBISH, as alternate-Executrix. I nominate, constitute and appoint my da~~hter, ANN L. VEROBISH, as Trustee under this Will. In the event my daught~rb ANN L. VEROBISH, cannot act or refuses to act as alternate Executrix and/or Trustee, ~ nominate, constitute and appoint my granddaughter, JUDI A. SUTHERLAND, as altern~~e Executrix and alternate Trustee under this Will. Any Executrix and/or Trustee is specfi~a{lly relieved from the duty or obligation of filing any bond or other security. 7 ~T ~Ki'~'1~E~SS ~V~IEREOF, I have heretmto set my hand and seal to this, my Last Will and Testament, consisting of this and the precedtng seven (7) pages, at the end of each. page of which I have also set my initials for greater security and better identification this ~ day of February 2007. r (SEAL) JESS .PRESTON We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above-named Testator as and for his Last Will and Testament, in the presence of each other, have hereunto set our hands and seals the: day and. yeaz first above written, and we certify that at th®time of the execution thereof, the said Testator was of sound mind and memory. Laura J. Hu s ~ ~~i~z~~ ~ daa Amanda L. Souders Residing at: 123 Seventh Street New Cumberland,. PA 17070 .Residing at: 129 Herniae Avenue Lemoyne, PA 17043 8 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA . SS. COUNTY OF CUMBERLAND I, JESSE E. PRESTON, Testator, whose name is signed to the attached $~ foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed',, i# willingly, and that I signed it as my free and voluntary act for the purposes therein expreSs~ed. (SEAL) JE E. PRESTON Sworn to and subscribed before m day of F , 2 NOTARY PUBLIC My Commission Expires: (SEAL) ~gpRq SUMPLE-SULINAN Notary P p BOROUGH NEWCUMBERLAN COUNTY CUMBERLANOeS Noy 15, ; Commission ExP AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA . SS. COUNTY OF CUMBERLAND We, Laura J. Hughes and Amanda L. Souders, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator, JESSE E. PRESTON, sign and execute. the instrument as his Last Will and Testament; that Testator signed willingly and he executed said Will as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge the Testator was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. ~ ~~L Laura J. $~ hes Amanda L. Souders My Commission Expires: (SEAL) piOTARIAI SEAL BARBARA SUMPLE-SULLNAN Notary Publ~ NEWCUMBERLAND BOROUGH CUMBERLAND COUNN My Commission Ex Tres Nov 15, 2007 1~~"C. o ...,... __ T __ Sworn to and subscribed :, _