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Home My WebLink About11-28-11~.., ,;,~ n FAMILY SETTLEMENT AND FINAL RELEASE ~° ESTATE OF GERTRUDE H. BOYER ~~ ~ c~ o --~ ~O'~ KNOW ALL MEN BY THESE PRESENTS, that Gertrude H. Boyer, ~~ of Soh Middleton Township, Cumberland County, Pennsylvania, deceased, died testate ~n November 6, 2009, having first made her Last Will and Testament, which was duly executed on August 14, 1998 and probated in the Office of the Register of Wills of Cumberland County, on November 17, 2009, at File No. 21-09-1066. WHEREAS, the said Gertrude H. Boyer, by the aforesaid Last Will and Testament, named Gertrude B. Ferguson as Executrix of said Last Will and Testament; WHEREAS, Letters Testamentary on the Estate of the said decedent were duly issued by the Register of Wills of Cumberland County, Pennsylvania, to the said Executrix, hereinafter called personal representative; WHEREAS, the personal representative has gathered the assets of the Estate of the said decedent and the assets consist of personal property with the total value of $719,582.15 as set forth in Exhibit "A", which is a copy of the Pennsylvania Inheritance Tax Return and Supplemental Inheritance Tax Return filed and approved by said personal representative, and which is attached hereto and made a part hereof, and marked Exhibit "A"; WHEREAS, the debts and deductions, including the payment of inheritance tax in the said Estate, which has now been paid, leave a balance for distribution of $553,657.26, also as set forth in the statement of said personal representative, which is attached hereto and marked Exhibit "B"; WHEREAS, the balance for distribution as shown in the said statement marked Exhibit "B" has been reduced to cash and has been distributed as herein indicated in accordance with the terms of the Last Will and Testament of the said Decedent; NOW, THEREFORE, Gertrude B. Ferguson, Susan C. Randow, Charles H. Boyer, and the Margaret B. Pursell Estate, being all of the heirs under the Last Will and Testament of the said decedent, and being those persons entitled to inherit under said Last Wilt and Testament, do hereby each of us acknowledge that we have this day had and received from the aforesaid personal representative, in full satisfaction and ~ ;•-,-, ~,. ~ ~ c^ '`r ,_, -; ;;- t~: ~~; ==== r,-i ~.l, ~~- IN WITNESS WHEREOF, we have hereunto set our hands and seats the day and year noted below. 4 ~s ~ ~ Date Da ~/ ate /o~~~~~~ Date ' ess ~ ~ ~ VV' Gertrude B. h rtes H. er ~~ Estate of araaret B. Purcell NOTICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE INNERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX PO 60X 280601 NARRISOURG PA 17128-0601 JAMES M ROBINSON 129 S PITT ST CARLISLE PA 17013 Pennsylvania DEPARTMENT OF REVENUE REV-1547 EX AFP (12-10) DATE 07-04-2011 ESTATE OF BOYER GERTRUDE H DATE OF DEATH 11-06-2009 FILE NUMBER 21 09-1066 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 09-02-2011 (See reverse side under Objections) Amount Re~itted MAKE CHECK PAYABLE AND REMIT PAYMENT TOs REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ______ -REV-1547 EX AFP=C12-10) NOTIC-n"uF~ INHERITANCE TAX APPRAISEMENT; ALLOWANCE : OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: BOYER GERTRUDE HFILE N0.:21 09-1066 ACN: 101 DATE: 07-04-2011 TAX RETURN WAS: C ) ACCEPTED AS FILED C X) CHANGED $EE ATTACHED NOTICE ~ APPRAISED VALUE OF RETURN BASED ON: .SUPPLEMENTAL RETURN N0. O1 1. Real Estate (Schedule A) (1) .00 NOTE: To ensure proper • C2) ,00 credit to your account, 2. Stocks and Bonds (Schedule B) subnit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) C3) .00 of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) .00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) .00 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets (8) .00 APPROV ED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) -D~ 10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) 37,52 9.94 C11) 37,529.94 11. Total Deductions 37,529.94- 12. Net Vslue of Tax Return (12) 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) ,00 14. Net Valua of Estate Subjeet to Tax (14) 579,745.82 NOTE: If an assess ant was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 at Sibling rate 18. Amount of Lino 14 taxable at Collateral/Class B rate 19. Principal Tax Dua TAX CREDITS: DATE I NUMBER I INTEREST/PEN PAID C-) _~,c_~n~n CD013102 .00 c15) .00 X 00 .00 c16) F+79.74~.82 x 045 ' 26,088.56 c17) _ nD x 12 ~ .00 ciB) .00 x 15 ~ .00 c19)= 26,088.56 AMOUNT PAID TOTAL TAX PAYMENT 27,777.41 BALANCE OF TAX DUE 1,688.85CR INTEREST AND PEN. .00 TOTAL DUE 1,688.85CR ~ IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. • 2 --~ REV-1500 E"t01-10' 1505610143 PA Department of Revenue p~nia OFFICIAL USE ONLY Bureau of Individual Taxes oerAe,rortasaereeue CouMr Cods Y~r FAe Number . ~ sox.2soeo~ INHERITANCE TAX RETURN 21 0 9 010 6 6 Harrisburg, PA ~T~2e-oeo~ RESIDENT DECEDENT ENTER DECEDENT INFORIMATION BELOW Social Security Number Date of Death Date of Birth 160 38 8480 11 06 2009 04 10 1915 Decedent's Last Name Suffix Decedent's First Name MI BOYER GBRTRIIDB H (M AppgcabN) Fetter Surviving 8pouse's IrtformaNort Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE RE~3ISTER OF WILLS FILL IN APPROPRIATE OVAL8 BELOW ^ 1. Ortpinal Return ® 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 4. Umited F.afate ^ 4a. i~ a ~ 1~ i ^ 5. Federal Fatale Tax Redan Regtdred ^ g, Decedent Died Tsefine ^ 7. Deadsnt AAed a rout 8. Total Number O<Sete DapoaB BOxaa U' ~P9 d ~ Wr+d'txey wT"Mt1 tt ^ 9. Litlgetion Procesda Received ^ 10. bet 72.91 1 amid t 1-~ ~' ^ 11. E18ctlon to tax under Sec. 9113(A) (Attach Sch. O) TitIM SECTION MUST BE COMPLETED. ALL AND CONFIDENTIAL TAX INFORMATION SIiDULD 8E DIRECTED TO: Name Daytime Telephone Number JA~88 M ROSINSON 717 245 9688 First lirtr! of addross 129 SOIITB PITT STR88T Second line of address City or Poast Offke 8tabe ZIP Code CARLISLE PA 17013 ~~ jrobinson~turolaw.com ., REQISTER OF USE ONL`9' ~~C7 ~ ! ~~~ p~ °~ ~: [~ DATE D ,~ ~'. 1~ 7 C ia'? ~ =C: ~~i : ;;~ l ~:_~; c '~ ~,_-~ --, c7 ~~ mall I~nlc~of p' ~ t~ arN kn ~beYaf, ,~ ~ ~,~(- g'~,,, o" o,,,.-- Gertrude B. Ferguson ~~ ~ , ~p 1 ~ aooRESS `~ 2880 Spring Road, Carlyle, PA 17013 s Tuat: of ~ - RtseNranve .once James M Robinson ~ $' I ss Z9 South Street, Carlisle, PA 17013 Side 1 L 1505610143 1505610143 J ., ., J 1505610243 REV-1500 EX ~'•- BOYER, (;ERTRUDE H Decedent's Social Security Number 160 38 8480 RECAPIruwnoN 1. Real Eat~te (Schedub A) .......................................................................................... 1. -12 5, 0 0 0. 0 0 2. Stocks and Bonds (Schedub B) ............................................................................... 2. 3. Ckraely Held Corporatbn, PaMership or Sob-Proprbtorship (Schedub C).......... 3. 4. Mortgages 8 Notes Receivable (Schedule D) ...............................:.......................... 4. 5• Cash, Bank Deposits & Mbcellaneous Personal Properly (Schedub E) ................ 5. 8. Jointly Owrbd Property (Schedub F) ~ Separate Billing Requested ............. g. 7. Inisr-Vivos Tram & Miscellaneous Non-Probate Property (ScAedub G) ~ Separate 811ng Requested ............. 7, 8. Total t3ross Asasb (total Lines 1-7) ....................................................................... g. -12 5 , 0 0 0 . 0 0 9. Funeral Expenses & Adminlatrative Costs (Schedub FO ......................................... 9. 10. Debts of Decedent, Mortgage Liabilities, ~ Lbns (scnedub l) ................................ to. 3 7 , 5 2 9 . 9 4 11. Total Daductlorrs (total Linea 9 810) .................................. .................................... 11, 3 7, 5 2 9. 9 4 12. Nat valve of Estate (Lirb 8 minus Line 11) ............................................................. 12. -16 2 , 5 2 9 . 9 4 13. Charirobb and t3ovemmeMai Bsqussts/Sec 9113 Tnazts for which an ebatbn to tax has not beery made (Sdredub J) ................................................. 13. 14. Nat Yalw 8ubjact to Tax (Line 12 minus Line 13) ................................................. 14. -16 2 , 5 2 9 . 9 4 TAX CATION - 8EE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Una 14 taxable at the spousal tax rate, or transtists unrbr Sec. 9118 (ax1.2) X .00 15. 18. Amount of Line 14 taxabb at lineal rate x .045 -16 2, 5 2 9. 9 4 16• 17. Amount of LMe 14 taxable at slbNng rate X ,12 17. 18. Amount of Line 14 taxable at oollateai rate X .15 18. 19. Tax Due .............................................:....................................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. -7,313.85 -7,313.85 a Side 2 1505610243 1505610243 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 - 09 - 01066 BOYER, GERTRUDE H STREET ADDRESS 1 Longdorf Way CITY Carlisle STATE PA 21P 17013 Tax Payments and Crodits: 1. Tax Due (Page 2, Line 19) 2. Credils/PaymeMs A. prbr Payments B. Discount 3. Interest 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the dlfferen~. This is the OVERPAYMENT. Check box on Page Z Line ZO !o request a refund 5. ff Line 1 + Line 3 is greater than Lihe 2, enter the difference. Th~ ~ the TAX DUE. (1) -7,313.85 Toil Credits (A + B) (2) 0.00 (3) 0.00 (a) 7,313.85 (5) Make Check Payable to: REGISTER OF WILLS, AGENT. PLEASE~ANBYVER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No s. retakr the use of income of the property transiemed :.................................................................................. x b. rstaln the right to designate who shall use the propeRy transferred or its income :.................................... x c. retain a reversionary interest; or .................................................................................................................. x d. nsceiva the promise for Nfe of either payments, benefits or care? .............................................................. x 2. H dssth oawmed after December 12, 1982, did decedent transfer property within one year of death without neosivkrg adequate consideration? ....................................................................................................................... ^ 0 3. Did decedent own an •in trust for" or payable upon death bank account or security at his or her death?......... ^ ^x 4. Did decedent own an Individual RntiremeM Account, annuity, or other non-probaM property which c~rttalns a benefidary dsstgrurtion? ...................................................................................................................... ^ 0 IF THE ANStIYER TO ANY OF THE ABOVE t2UE8TiON8 IS YEt3. YOU MUST COMPLETE tiiCHEDULE G AND FILE R A8 PART OF THE RETURN. For dates of dsMh on or altar Judy 1 1984 and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 psroent i72 P.S. §9116 ta) (1.1) (i)]. For dates of dsaftl on o)r(a~lter January 1,1995, the tax ra~tte imposed on the net value of transfers to or for the use of the sunrNing spouse is 0 peroerrt nab anted flliwg a) t(axlrattim re tU not~ex ~mtb s rvivi~ngrsMpoa ~rv~ivtihng onap y ~ ~ ry , and the statutory requirenbMs for diec~osure of For dates of death on or after Juy 1, 2000: • The tax rate impaed on the net value of transfers from a der~ased child 21years of age or younger at death to or for the use of a natural parent, an adoptive pa or a stepparent of the child is 0 percent [72 P.S. §9116 (a) (1.2)]. • 7T2 P S ~ 11 81m 1[72 P S §9118 (a) (1)]anafers to or for the use of the dec~denYs lineal benetiaaries is 4.5 percent, except as noted in • The tax rate imposed on the net value of transfer: to or for the use of the deoedenYs siblings is 12 peroent (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, er bbyy blooooad or adoption. SCHEDULE A ~TM~~ REAL ESTATE ~T~ o FILE NUM~R E8TATE OF BOYAR, GERTRUDE H 21 - Os - 01066 All roal s0 or as a tenant le common must be ro at fair market valve. Fair market value is defined as the price at which wbs engsd between apro~~buysr and a~aeNer, neither being compelled to buy or seA,-both having reasonable of the relevant tacxs. RBI whtch h -owned with right of survlvorohip must be disclosed on schedule F. Attach a dopy of the settlement sheet if the properly has been sold. indude a copy of the deed stwwing deoedenYs interest if owned as tenant in common. ITEM DESCRIPTION VALUE AT DATE OF NUMBER D~`TN 1 Village Green Trailer Park, Montandon, PA -Reduce value from estimated -125,000.00 sale price to actual sale price -Copy of HUD-1 Settlement Statement is attached TOTAL (Also enter on Line 1, Rscapttulation) I -125,000.00 ,, Turo Robinson Attorneys at Law RON TORO, Esquire - Oi` Counsel JAMES M. ROBINSON, Esquire LORIN A. SNYDER, Esquire PAUL M. FERGUSON, Esquire www.turorobinson.com 129 South Pitt Stmt Carlisle, Pennsylvania 17013 (717) 245-9688 (800) 562778 Fax (717) 245-2165 April 5, 2011 Pennsylvania Department of Revenue Bureau of Individua{ Taxes Inheritance Tax Division P O Box 280601 Harrisburg, PA 1712&0601 RE: Estate of Gertrude H. Boyer, Deceased File No. 21-09-01066 Dear Sir or Madam: We are filing a supplemental inheritance tax return and requesting a partial refund of tax previously paid in the amount of $7,313.85. At the time the original inheritance tax return was filed, the Estate has received a preliminary offer of $625,000.00 to purchase Village Green Trailer Park, its largest asset, which amount was reported on the inheritance tax return filed on July 26, 2010. That offer never materialized and ~Ilaga Green Trailer Park was recently sold for $500,000.00. The amount listed on the attached Schedule A reflects this difference. In addition, comm~sions and the seller's setdemen# costs net of taxes being relmbun~ed, are_deducted as additional expenses on Schedule E. Attached is a copy of the HUD-1 Settlement Statement for this sale transaction. Please do not hesitate to contact me if further information or documentation is required to process this return. Sincerely, ames M. obinson, Esquire JRobinson rolaw.com Cc: Gertrude B. Ferguson, Executrix Estate of Gertrude H. Boyer ,. NOTICE OF INHERITANCE TAX pennsyLvania BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 Dc AFP clz-o9~ PO OOX 280601 HARRISBURG PA 17128-0601 DATE 09-27-2010 ESTATE OF BOYER GERTRUDE H DATE OF DEATH 11-06-2009 FILE NUMBER 21 09-1066 COUNTY CUMBERLAND JAMES M ROBINSON ACN 101 28 S PITT ST APPEAL DATE: 11-26-2010 CAR L I S L E PA 17 013 (See reverse side under Objections) Aeount Reeitted ~- MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ------------------------------- t~ ------ ----_---__ ------- ------------------------------------- REV-1547 EX AFP C12-09) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX. ESTATE OF: BOYER GERTRUDE HFILE N0.:21 09-1066 ACN: 101 DATE: 09-27-2010 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 625, 000.00 NOTE: To ensure proper (2) .00 credit to your account. 2. Stocks and Bonds (Schedule B) submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) C3) .00 of this fora with your 4. Mortyapes/Notes Receivable (Schedule D) (4) .00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 94,582.15 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule 6) C7) ~~~ 8. Total Assets (8) 719.582.15 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 27.72 5.66 30. Debts/Mortpaps Liabilities/Liens (Schedule I) C10) 74.58 0.73 C11) 102,306.39 11. Total Deductions 617,275.76 12. Net Valw of Tax Return c12) 13. Charitable/governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) .00 14. Net Value of Estate Sub3ect to Tax c14) 61.7,275.76 NOTES If an assass~ent Mss issued previously, lines 14, 15 and/or 16, 17 , 18 and 19 will reflect fieuras that include the total of ALL returns assessed to date. ASSESSMENT OF TAXs 00 X 00 s .00 15. Amount of Lin• 14 at Spousal rate C15) . 16. Amount of Line 14 taxable at Lineal/Class A rate C16) 6]7.975.76 x 04 5 ' 27,777.41 17. Amount of Line 14 at Sibling rate C17) _ On X 12 ' . 00 18. Amount of Lin• 14 taxable at Collateral/Class B rate C18) .00 X 15 . .00 C19)' 27,777.41 19. Principal Tax Du• TAX CREDITS: DATE ~ NUMBER I INTEREST/PEN PAID C-) _~c_~n~n cnn];]D9 .00 AMOUNT PAID TOTAL TAX PAYMENT 27,777,41 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE NOTICE OF INHERITANCE TAX Pennsylvania ~ BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX REY-1547 EX AFP 012-09) PO BOX 280601 HARRISBURG PA 17120-0601 DATE 09-27-2010 ESTATE OF BOYER GERTRUDE H DATE DF DEATH 11-06-2009 FILE NUMBER 21 09-1066 COUNTY CUMBERLAND JAMES M ROBINSON ACN 101 28 S PITT ST APPEAL DATE: 11-2 6-2010 CARLISLE PA 17013 (See reverse side underObjeetions) A~ount Re~itted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS !~- -------------------------------------------------------------------------- ----------------- REV-1547 EX AFP 012-09) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OFs BOYER GERTRUDE HFILE N0 .:21 09-1066 ACN: 101 DATE: 09-27-2010 TAX RETURN WAS: CX3 ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) C1) 625,000.00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) CZ) .00 credit to Your account, 00 submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule . C) C3) of this form with your 4. Mortgages/Notes Receivable (Schedule D) C4) •00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property CSchadulo E3 C5) 94,582.15 6. Jointly Owned Property (Schedule F) (6) .00 7. Tranaf~rs (Sehodule G) C7) .00 s. Total Assets c8) 719,582.15 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 27 ~72~.66 10. Debts/Mortgage Liabilities/Liens (Schedule I) CIO) 74.580.73 11. Total Deductions 011) 102,306.39 1Z. Not Value of Tax Return 012) 6'17,275.76 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 013) .00 14. Not Value of Estate Sub9eet to Tax 014) 617,275.76 NOTES If an assess ant was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will .reflect fipuras that include the total of ALL returns assessed to date. ASSESSMENT OF TAXs 15. Amount of Lino 14 at Spousal rate 015) .00 X 00 .00 16. Amount of Lino 14 taxable at Lineal/Class A rate 016) 617 • 27~ - 76 X 045 ' 27, 777 .41 17. Amount of Lino 14 at Sibling rate 017) _nn X 12 ° .00 18. Amount of Line 14 taxable at Collateral/Class B rate 018) .00 X 15 s .0 0 14. Principal TaX Due 019)° 27 x777.41 TAX CREDITS: DATE ( NUM$ER ' INTEREST/PEN PAID C-) _a6_an~n r_nn)~)na .00 AMOUNT PAID , TOTAL TAX PAYMENT 27,777.41 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 +~ IF PAID AFTER DATE INDICATED. SEE REVERSE TF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE -'^ ^~~~u:ATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FpR INSTRUCTIONS. t `: -J REV-1500 °` ~D1"'°' 1505610143 PA Daparbnent of Rbvenue psnnsrards Buroau of Individual Tam ~ ~ ~•! INHERiTA Flanhtwrp, PA !7128-0601 RE81D1 ENTER DECEDENT TION BELOYY Sal ~~y Number Date of Death 160 38 8480 11 06 2009 Decedent's Last Name Suf16c BOYER (It Applk:sbis) Enbsr Surviving 8po~e's Infom~ation 8elaw Spouse's Last Name Suilbc Spouse's Social Seeurtty Number OFFICIAL U8E ONLY er 'i 21 09 01066 Date of Bkth 04 10 1915 Decedent's Fkst Narrm MI GERTR[TD8 $ Spouse's First Name MI THIS RETURN MUST BE FILED !N DUPL~ITE 1MTH THE REGISTER OF WILLS Flu IN APPROPRIATE ovaL8 BEl~ow ® 1. Return ^ a. Supplernentst Ree~dn ^ s. Reamer Rebpn lases a death ptbrtD 12-15•~ p 4. Limited Estate ^ 4a. Im~a aft ~ ^ 5. Federal Estate Tax Return Requaed ^ 7' (ICcgr~ a U~k+p Tniet ~ ® 8• 8. Told Number of Sede Depos(t Boxes ( ~ ~ ^ 9. Prooes~ Reoehred ^ 10. ~2a~~t e~id 1 i~ ^ 11. ~ ~. v~r Sac. s113(/y - THIS >SECTION ttllJdT t3E COMPLETED. AI.L AND CONFIDENTW. TAX NPORMATtiIN SFIOtN.D tiN D~C7'ED TO: Nants Daytlnts Teispfrone Number JAfiilEB ~ ROBINSON 717 245 9688 RE018TER OF YMLLS U8E ONLY ~ ~ Rrst line of address ~` O o ~ =~.~ 28 S PITT STR88T r~ ~= -. zC7 r.. c j~ `_' ~ ~ r..~' (` N ( ~ c.r~ (~' 7 Ssf•011d line Of address (~ `=_ Cjj ~ F 7~ ~; ~j :L : I", ~.~ DA ~C,i :^~ +.~ Cigr or Past O~ 8taba 21P Code ~~ ~~ ~ ;~_ ~ :~ CARLISLE PA 17013 ~ ~~ ;,c"~ .~ -~ oa,,a,~l,~f1e.~„,~1; JRobinson~TuroLaw.aom t ~ is ~ ~~~~cte er~auton~o e~ a~r~en ~ is bored on ~ ~~prep~anr~t~ anlr . ~ Gertrude B. Ferguson ~'~ ~ (;~(,~ (, ` ~ t~ 1 C~ A a ?.890 Spring Road, Catlisla, PA 17018 tncaw- of PwePa~ erne TE -7 ~( ID James MRobinson ~ S. Pift 8 CarI~N, PA 17018 Side 1 1505610143 1505610143 r • 1505610243 REV-15~ IX _~: BOYER, GERTRUDE H Decedents Social Securer Number 160 38 8480 RECAPITULATION 1. Red Estate (Schedule A) ........................................................................... .....1. 6 2 5, 0 0 0 .0 0 2. S~dcs and Bonds (Sr~redule B) ............................................................................. .. 2. 3. Cloaelyz'lield Corporation, Patbtership or Sole-Proprietorsh~ (Schedule C).......... 3. 4. Mortpapes S Notes Receivable (Sdredule D) ......................................................... . 4. 5• Cash, Bank Deposits & MisceNaneous Personal Property (Schedule E) ................ 5. 9 4 , 5 8 2.15 B. Jokrtly Owned Proper~r (Schedule F) ~ Separate BilUng Requested ............. 6. 7. inter-Vhros Transfers & Miacoeltaneous Non-Probate Se arateP~Re t d Sd d O l ............. ) p p ques e ( m u e 7. 8. Toed Drop Assets (total linen 1-7) .:................................................................... . 8. 719 , 5 8 2.15 9. Funeral Expsr S Admintstnrtirre Coats (Sd-edu~ H) ......................................... S. 2 7, 7 2 5. 6 6 10. oei~s d tlat>;ii~ea S tierrs Sdredule i ....... 10. 7 4, 5 8 0.7 3 11. Toed Deductlons (fatal lines S & 10) ......................................................................11. 10 2 , 3 0 6. 3 9 12. Nat Vakre d Estda (Line 8 minus tine 11) ............................................................ .12. 617 , 2 7 5 . 7 6 13. Charitable and Oanrsrmrferrtai BequptBrSsc 9113 Tnrsts far which an election eo tax has nad been made (Sdredule J) ................................................. 13. 14. Nat Value Subject m Tax (Une 12 m~us time 13) ................................................. 14. 617 , 2 7 5 . 7 6 TAX CATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount d Lis 14 taxabb M the ~ouset tax tees, or transfers under Sec. 8116 (a~1.2) X .00 15. 16. Amount d Line 14 tarmble at sal wee x .045 617 , 2 7 5. 7 6 16• 2 7, 7 7 7 .41 17. Amount d Lhte 14 taxable at s rate X .12 17. 18. Amount d Line 14 taxable et collateral rate X .15 1 B. 1S. Tax Due .................................................................................................................. .1s• 2 7 , 7 7 7.41 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 1505610243 1505610243 REN--1500. EX Page 3 DscederiNs Complete Address: FlN Number 21 - 09 - 07 066 Boyer, Gertrude H STREETADDRES8 1 Longdorf Way CITY Carlisle STATE PA 2tP 1701$ Tax Paynanb and Credits: 1. Tax Due (Page 2, tJne 19j 2, credhslPaymerrts A. prior Paynrenls B. Discount 3. interest 4. H Line 2 is grsa6er than Urre 1 + tine 3, err6er the diflbrer-oe. This is the OVERPAYMENT. Cheek box on Page Z Une 2a to request a refund 5. H LMe 1 + L.Me 3 is greater than Line 2, enter the difference. ThM is the TAX DUE. (1) 27,777.41 Total Credits (A + B) (2) 0.00 (3} 0.00 (4} t5} 27,777.41 Make Check Payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACMIG AN "X" IN THE APPROPRIA' 1. Did dsoederrt make a transfer and: Yes a. rMsin Ure use or inrxrme of the property trartsferred :................................................................................ b. retakr the right to dssfgnate who shall u~ the property transferred or its income;........, ........................... c. retsirr a reversionary interest; or ............................................................................................................. d. receive the promise for hfe of either payments, benef8s or care? ............................................................... 2. ff d~1h oa:urr~ after Deaerriber 12,1982, did decedent transfer property within one year of death wittrout r~ereivMg adequate Dons(dsration? .....................................................................................................................Q 3. Did decedent own an •M trust for" or payabb upon death bank account or security at his ~ her death?......... 4. Did der>sdsrrt aim an Individual Retirernsr-t Account, annuity, or other rwn-probate property which oardaNrs a bensAciary designation? ...................................................................................................................[] IF THE AtiSYMER TO ANY OF THE ABOVE f3t~8T10Nl3 t8 YE8, YOU MUST CO~LETE SCHEDULE O AND FN.E R ~ PjAI BL.OCK8 No x x x x a a ' OF THE RETUR For dales d deMh on ar ~r ,p~y1 1994 arrd bsiare Jan. 1.1995, the tax rate kmposed on the net wlue of trensf~s to or far ttrtl use of Ure survivkrg spouse is 3 perasnt IM P.S. ~1i8 ta) (1.1) (tjl• For of daalh on or after Janrm 1,1995, the tax rate NrrpOaod on the rret value of trarrefers to ~ for the use of die spowe is 0 percent ati~ a)1~x'' are etlnapplte n transfer to a sun-ivMg spouse from tax, and ~ atab,tory for disdosuro of rvivtnp spouse M the ony beneficiary. For dates of death on or alter July 1,2000: • The tax tale on the rret vakre of transfers from a deceased child 21years of age or younger et death to or for the use of a nadrral parent, an adoptive or a stepparent of the chNd is 0 percent [72 P.S. §9118 (aj (1.2)]. • The tax tale imposed on the net value of transfers ~ or for the use of the deoedenYs lineal beneflcieries M 4.5 percent, except as noted in 72 P.S. X0118 1.2) [72 P.S. §9116 (a) (1j]. • The tax tale hrrpoeed on the rret value of transfsra to or for the use of the deoedenYs sMikrga is 12 pen~rrt [T2 P.S. ~~gg1 i6 ((a) 1.3) . A sMIMg M defined under Sediorr 9102, ~ an indNkiuat who has at feast one parent M common with the decedent, wFiietirer 6y!~t~or adoption. t ~ coriwor~wwau of rasps nv~va~ ~a+eaR~+er~x~uw o~roer,~ear SCHEDULE A REAL ESTATE ~'AT~ ~ Boyer, Gertrude H 2t Ep9 -~o1~~g aAlt ~ w° dd bsw d ~ es x~ia is moat be at IYiir value. Fair et value ig as the ptioe reasonable otthe rel~rant tacds. Real ~wNich is jofMty-o~rme'da9of mt~ b~i~~discloaed on schedule F. Attach a coPY of the seWsment sheet if the ptopstq- has been sold. include a coPY of the deed shower decedent's interest ~ owrrott ~ tenant In common. ITEM VALUE AT DATE OF NUMBER DESCRIPTION DEATH 1 Village Green Trailer Park, Montandon, Pennsyhrania 625,000.00 VakNad at sale price of property ~ TOTAL (Also enter on Line 1, Recapitulation} ~ 62i3,000.Q0 r SCHEDULE E CASH, BANK DEPOSITS, ~ MISC. '"°''"°' '"'~" PERSONAL PROPERTY =STATE OF Boy®r, Gertrude H - --- F!~ Nu~ea 21 - 09 - 01068 ndude the of IitigelfSon artd the date the proceeds were received by the estate. All ProPe~Y jalntlY-awned with the eight of wrvtvorahip must be dbdoeed on schedule F. ITEM DESCRIPTION VALUE AT DATE OF NUMBER pEA-~ 1 Ci#izzens Bank Acct. ,No. 872361294-3 74,883.00 2 Cit~ens Bank Acct. No. 621873196-4 80.98 3 Citizens Bank Acct. No. 621873197 2 8.819.52 4 Citizens Bank Acct. No. 620803681-3 12,062.65 5 West Milton Bank Acct. No. 3000198911 936.00 TOTAL (Aba enter on Line S, Recapitulation) ~ 94,$82.16 t ~ f"1 e~TMe~v~w+- n~oa~roe~r H ~ Af]IYNStTiATiVE CO~T'$ - - - --- - ESTATE OF Bayer, Gertrude H FILE NUMBER 21 -09-01066 Debts of decedent must be reported on Schedule 1. rTEM DESCRIPT10N AMOUNT NUMBER FUNERAL EXPE~t$ES: A. 1 John H. Shaw i!1 Funeral Home 2,890.41 2 Scotts Fora! and Gigs -Flowers for Funeral 423.90 B. ADNRNiBTRATNE C.O6TS: 1. Parsaiat ReprasentatMs's Commiasbns Name of Peraonar Repreaentative(a) sheet Address C5y State Zip Year(sj Commission paid 2. Attorney's Fees Turn Law Otfioes 3. Farr~t Exemption: (N decedent's address is not the same as dahnant's, attach explanation) Clatrnsnt StreaR Address City 3tabe ~ Relationship or C~knant to Deosdent a. Probate Foes Reg~r of Wills The Sentirrel -Legal The Cumberland Law Journal 5. AooourrtanYs Foss tf. Tax r~Wm Preparers Fees Elwood 8s AssodateS 7. otherAdmfnbtra~re Costs 1 Centre Daily Times -Additional Obituary 21,587.46 505.00 208.78 75.00 505.00 434.16 TQTAL (Also enter on line 9, Recapitulation) 2T,725.66 Sd~edtia H Puta~al6~per~ess8~ "'~"" Adminie~+eCaslsoatYrrued -..a..m.e,~..~ E8TATE OF Boyer, Gertrude H 2 Wilson & Wilson -Renunciations 3 Lewisburg Hotel -Reception After Funeral 4 Miibon Staruiard Joumaf - Addifionai Obituary 5 Deluxe Checks a1-09-o1oes 90.00 840.00 121.00 44.95 Page 2 of Schedule H SCHEDULEI DEBTS OF DECEDENT, MORTGAGE ,,,~ ~"~" LIABILITIES, $ LIENS :8TATE OF BOyt3r, Gertrude H FILE NUMBER 21 - 09 - 01066 Report debts incurred by the decedent prior to death that remained unpaid at the data of death, including unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 1 FNB Bank N.A. -Nobs No. 180-0001 2880359-9002 &4,868.84 Secun3d by Village Green Trailer Park 2 Special Events EMT 65.00 3 Yelkyw Bre~hes Family Practice 59.37 4 Cumberland Crossings 264.52 5 Thomas S. Fitip, D.M.D., P.C. 63.00 6 Carlisle HMA -Physician Management 16.26 7 United States Treasury - 2009 Decedents Income Taxes 4,317.52 8 PA Department of Revenge - 2009 Decedents income Taxes 1,019.00 9 United States Treasury - 2009 Estate Income Taxes 443.00 10 PA Department of Revenue - 2009 Estate income Taxes 101.00 11 United States Treasury - 2008 Decedent's Income Taxes 2,389.00 12 Wlliism Phiilgx, Tax Collector - 2010 Municipal Property Taxes 550.34 For the period 1h/2010 -9/21/2010 (est. settlement date) 264 d. ~ $2.0846/d 13 Mifbon An3a School District - 2010-2011 School Property Taxes 331.67 For the period 7/1/2010 - 9/21/201D (est. settlement date) 83 d. ~ $3.8~1/d 14 Penn Credit Corporation -Water charges from 12/31/2007 92.21 TOTAL (Also enter on Line 10, Recapitulation) 74,580.73 couwroNrwu.7N ~ r+~NenvnNw SCHEDULE J BENEFICfAR1ES ESTATE OF f FILE NUMBER Boyer, Gertrude H 21 - 09 - 01066 NUMBER NAME AND ADDRESS OF PERSON(S) RECEMNG PROPERTY RELATIONSHIP TO pEC~prr oo Not Lbt itasteo(s} SHARE OF ESTATE (Words) AMOUNT OF ESTATE (iiS) ~. TAXABLE D18TRIBUTI outrigM I ~ under Sec. 118 (a) {1.2)] 1 Gertrude 8. Ferguson Daughter One-Quarter 178.235.82 2590 S{~rtg Road Carlisle, PA 17013 2 Susan C. Randow Daughter One-Quarter 178,235.82 704 Bayside Drive Str~trensville, MD 21886 3 Charles H. Boyer Son One-Quar6er 178,235.82 P.O. Box 329 Ph~aps, ME 046 Eater dollar amounts for d~ shown above on lines 1 5 through 18 on Rev 1500 cove r sheet, as appropriate. jj, Nab-rAXAeLE D18TRIBUTioNS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 8113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OP PART N -ENTER TOTAL NUN-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHE 0.00 co~rcrA+~t~+ of ~snvANlA iili~l'ANCE TAX RE7tlRN RBBIGEtiTO~NT SCHEDULE J BENEFICIARIES con~nued E8TATE OF tea, r_e~ ~o u FILE NUMBER --, -• ~ --• - --- • • 21 - OS - 010 66 NUMBER NAME AND ADDRESS OF PERSON(S) RECENNiO PROPERTY RELATIONSHIP TO pE co Noc i.at (.l SHARE OF ESTATE (Words) AMOUNT OF ESTATE (ii~S) j. TAXABLE DISTRtBUTtoNS~nclude cutrig d~ ~l~ i s ets n 4 Mart B. Punl<eil Daughter One-Quarter 176,235.82 1302 Ando~ner Dfire 8aalsbur+g, PA 16827 Page 2 of Schedule J EXHIBIT "B" GROSS ESTATE NET OF TAX LIABILITIES A. John H. Shaw Ill Funeral Home B. Scott's Floral and Gifts C. Turo Law Offices D register of Wills E Cumberland Law Joumal F. The Sentinel -Legal G. Centre Daily Times -Obituary H. Milton Standard Joumal -Obituary I. Elwood & Associates -Tax Preparation J. Wilson & Wilson -Renunciations K. Lewisburg Hotel -Post Funeral Reception L. Deluxe Checks M. FNB Bank, N.A. N. Special Events EMT O. Yeflow Breeches Family Practice P. Cumberland Crossings Q. Thomas S. Filip, D.M.D, P.C. R. Carlisle HMA -Physician Management S. U. S. Treasury -Decedent 2008-9 Income Taxes T. U. S. Treasury -Estate 2009 Income Taxes U. PA Dept. of Rev.- Decedent 2009 Income Taxes V. PA Dept. of Rev. -Estate 2009 Income Taxes W. William Phillips, Tax Collector -- 2010 Property Tax X. Milton Area School District - 2010-11 Property Tax Y. Penn Credit Corporation -water charges Z. Settlement Costs -Sale of Village Green TOTAL LIABILITIES AMOUNT REMAINING TO BE DISTRIBUTED DISTRIBUTIONS; Gertrude B. Ferguson Susan C. Randow Charles H, Boyer Margaret B. Pursell Estate TOTAL DISTRIBUTIONS $ 693,493.59 $ 2,890.41 423.90 21,587.46 505.00 75.00 208.78 434.16 121.00 505.00 90.00 840.00 44.95 64,868.84 65.00 59.37 264.52 63.00 16.26 6,706.52 443.00 1,019.00 101.00 550.34 331.67 92.21 37,529.94 $ 139,836.33 $ 553,657.26 $ 138,414.31 138,414.31 138,414.32 13$.414.32 $ 553,657.26