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Home My WebLink About12-14-12 (3)1505610143 Fx(o1-10) REV-1500 `~ OFFICIAL USE ONLY PA Department of Revenue pennsylvanla coamy coda veer File Number Bureau of Individual Taxes DEPNNTMENT OF REVENUE Po Box.zsosol INHERITANCE TAX RETURN 21 12 0285 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 149 18 3777 Ol 14 2012 10 14 1923 Decedent's Last Name Suffix Decedent's First Name MI SUTPHEN NILA J (If Applicable) Enter Surviving Spouse's Information 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 REGISTER OF WILLS rFILIL IN APPROPRIATE OVALS BELOW LJ 1. Original Return 2. Su lemental Return ^ PP ~ 3. Remainder Return (date of death prior to 12-13-82) ^ 4. Limited Eslale ^ qa Future Interest Compromise ^ 5. Federal Estate Tax Return Required (tlete of tleath after 12-12-82) g Decedent Died Testate T Decedent Maint med a Living Trust 1 (Attach Copy of WII) ^ (Attach Copy oi~"rusq 8. Total Number of Safe Deposit Boxes ^ 9. Litigation Proceeds Received ^ 1D. below°eenP~1°~i ~~ a dtfia95jideath ^ 11.Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number JERRY R DUFFIE (717) 761 4540 First line of address 301 MARKET ST Second line of address PO BOX 109 City or Post Office LEMOYNE State ZIP Code ~ PA 170430109 W FILLS U~E~NL~ rn ~ n ~ c~~~ r r- ~ ~ ~'' _.~ a->'t °? ' ~ ,° Cn ~' -•= ~ .. a -'' ~-~ t3 Q -,~ , "; , ..3 e ~ L1 TEIFILED F_, r~~ ~ !~ ~-- ''. {'I ~. ca '+~ Correspondent's a-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. /fit ~~ ~~•~G~-L-- Diana L Shaw i ~ i s/z~,~ ADDRESS P.O. Bo 337 Point Ple nt PA 18950 SIGNATU OF REP THE N EPRESENTATIVE DATE JERRY R. DUFFIE ADDR ~01 ARKET STREET, Lemoyne, PA 17043 Side 1 1505610143 1505610143 J ~~ REV-1500 EX Decedenes Nzme, SUTPHEN, Nlla J. RECAPITULATION 1. Real Estate (Schedule A) .......................... 2. Stocks and Bonds (Schedule B) ................ 15^5610243 Decedent's Social Security Number 149 18 3777 ........................................ 1 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)....... .. 3. 4. Mortgages & Notes Receivable (Schedule D) ...................................................... .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............. .. 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested........... . 6. 7. Inter-Vivos Transfers 8 Miscellaneous y ou,-Probate Property (Schedule G) a Separate Billing Requested........... . 7, 8. Total Gross Assets (total Lines 1 through 7) ...................................................... .. g, 9. Funeral Expenses and Administrative Costs (Schedule H) .................................. .. 9. 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule I) .......................... .. 10. 11. Total Deductions (total Lines 9 and 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. 14. Net Value Subject 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 (a)(1.2) X .00 15. 16. Amount of Line 14 taxable ]. 117 14 6 14 16 . at lineal rate X .045 ~ ~ . 17. Amount of Line 14 taxable at sibling rate X .12 0 • 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 0 • 0 0 18. 19. TAX DUE ................................................................................................................ 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 15^561^243 Side 2 873,700.00 12,570.30 11,459.98 29,407.81 209,107.08 1,136,245.17 18,408.62 690.41 19,099.03 1,117,146.14 1,117,146.14 0.00 50,271.58 0.00 0.00 50,271.58 150561^243 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-12-0285 DECEDENT'S NAME SUTPHEN, Nila J. STREETADDRESS 993 West Trindle Road CITY STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) 2. Credits/Payments A. Prior Payments B. Discount 33,000.00 1,736.84 (1) 50,271.58 Total Credits (A + B) (2) 34,736.84 3. Interest 4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2, Line 20 to request a refund 5, If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. Make Check Payable to: REGISTER OF WILLS, AGENT. (3) 78.98 (4) (5> 15,613.72 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? ............................................................ ^ ^x 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving 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 retirement account, annuity, or other non-probate property which contains a beneficiary designation? ............................................................ ~ ^ ...................................................... IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 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 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 21 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 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 4.5 percent, except as noted in [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 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-1502 EX+ (01-10) COMMON WEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER SUTPHEN, Nila J. 21-72-0285 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property woultl be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowletlge of the relevant facts. Real property that is Jointly-owned with right of survivorship must be disclosed on schedule F. Attach a copy of the settlement sheet if the property has been sold Include a copy of the deed showing decedent's interest If owned as tenant in common. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Real Estate locates at 809 Boiling Springs Road Tax Parcel No. 22-24-0779-017A - A copy of 322,000.00 the Cumberland County Tax Assessment is Attached to this Return 2 I Real Estate locates at 993 West Trindle Road, Tax Parcel No. 22-24-0779-017 - A Copy of the I 551,700.00 Cumberland County Tax Assessment is Attached to this Return TOTAL (Also enter on Line 1, Recapitulation) I 873,700.00 (If more space is needed, additional pages of the same size) Copyright (c) 2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 01-10) Rev-1603 EX+t6-98) SCHEDULE B STOCKS 8~ BONDS COMMON WEALTH OF PENNSYLVANIA INHERITANCE TA% RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SUTPHEN, Nila J. 21-12-0285 All property Jointly-owned with right of survivorship must be disclosed an Schedule F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 5915sR108 360 shares of Metlife Trust Interests - A Copy of the EstatVal 34.9175 12,570.30 Valuation is Attached to this Return TOTAL (Also enter on Line 2, Recapitulation) 12,570.30 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Forrn PA-1500 Schedule B (Rev. 6-98) Rev-1608 EX+ (11-10) COMMON WEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER SUTPHEN, Nila J. 21-12-0285 All property jointly-ownetl with the right of survivorship must be tlisclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Cash 387.85 2 Cash 154.06 3 Rental Property -Back Rent owed to Decedent prior to Death 4,200.00 4 MST Bank Personal Checking Account No. 82979324 -Date of Death Balance on Account. A 3,850.18 Copy of the Date of Death Letter from MST is Attached to this Return 5 Internal Revenue Service -Refund on Taxes 1,584.00 6 Pa Department of Revenue -Refund on 2009 Taxes 489.04 7 Pa Department of Revenue -Refund Received 77.03 8 Travelers Insurance Refund 171.32 9 Travelers Insurance Refund 514.00 10 Verizon -Refund on Account 32.50 TOTAL (Also enter on Line 5, Recapitulation) I 71,459.98 (If more space is needed, additional pages of the same size) Copyright (c) 2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 11-10) Rev-1509 EX+ (01-10) COMMON W EALTH OF PENNSYLVANIA INHERITANCE TA%RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SUTPHEN, Nila J. 21-12-0285 Han asset was made Joint within one year of the decedent's date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Diana L. Shaw 42 Walters Lane Daughter Point Pleasant, PA 18950 B. Barbara L. Baronowski Daughter C. William F. Sutphen, Jr. 993 West Trindle Road Son JOINTLY OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSE % OF DECD'S INTEREST DATE OF DEATH DECE ENT'S INTEREST 1 A,C Vanguard Individual Account No. 88,223.42 33.333% 29,407.81 09973903073 -Date of Death Valuation from Vanguard is Attached to this Return TOTAL (Also enter on Line 6, Recapitulation) I 29,407.81 (tf more space is needed, additional pages of the same size) Copyright (c) 2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 01-10) Mechanicsburg, PA 17055 SCHEDULE F JOINTLY-OWNED PROPERTY Rev-1510 EX+ (08-09) SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY COMMON WEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SUTPHEN, Nila J. 21-12-0285 This schedule must be completetl and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH °ro of DecD s NUMBER THE DATE OF TRANSFERSFAERACiiTA COPY OF TIHOE DEED OR REAL ESTATE. VALUE OF ASSET INTEREST (IFEA P IC BNE) TAXABLE VALUE Vanguard Individual Brokerage Account No. 46235288 - Date of Death Valuation from Vanguard is Attached to this Return 1 13,375.501 shares of AIM Sector Funds Invesco Van I 31,898.48 I I I 31,898.48 Kampen Value Opportunities Fund CI A 2 14,164.154 shares of Blackrock Large Cap Series I 46,430.32 I I I 46,430.32 Funds Inc. Large Cap Core Fund Class A 3 I Vanguard Individual Account No. 88013306399 - Date I 59,299.27 I I I 59,299.27 of Death Valuation from Vanguard is Attached to this Return 4 I Vanguard Roll Over IRA Brokerage Account No. I 71,479.01 I I I 71,479.01 57100009 -Date of Death Valuation from Vanguard is Attached to this Return TOTAL (Also enter on Line 7, Recapitulation) I 209,107.08 (If more space is needed, additional pages of the same size) Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 08-09) REV-1151 Ext (10-09) COMMONWREALTCH OF PENNSYLVANIA IN RESIID NTEpEA Ep~TURN ESTATE OF SUTPHEN, Nila J. SCHEDULE H FUNERAL EXPENSES AND FILE NUMBER 21-12-0285 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT A. FUNERAL EXPENSES: See continuation schedule(s) attached 6,805.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(s) Commission Paid 2. Attorney's Fees JOHNSON, DUFFIE, STEWART 8~ WEIDNER 10,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zio Relationship of Claimant to Decedent 4. Probate Fees 678.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 925.12 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 78,408.62 Copyright (c) 2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 10-09) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER SUTPHEN, Nila J. 21-12-0285 ITEM NUMBER DESCRIPTION AMOUNT 1 Funeral Expenses Myers Harner Funeral Home 6,805.00 H-A Oth Ad i i 6,805.00 2 er m n strative Gosh Bucks County Register of Wills Office -Oath for Executrix Fee 50.00 3 Cumberland County Recorder of Deeds Office -Filing of Fiduciary Deeds 152.00 4 Cumberland County Recorder of Deeds Office -Deed -Recording Fee 76.00 5 Cumberland County Recorder of Deeds Office -Deed -Recording Fee 72.00 6 Reserves -Miscellaneous Administrative Expenses 250.00 7 The Cumberland Law Journal -Notice of Estate Administration 75.00 8 The Patriot News Company -Notice of Estate Administration 144 17 9 Wells Fargo PMA Premier Checking Account No. 7404263167 -Wells Fargo Monthly Service 30.00 Fee 10 Wells Fargo PMA Premier Checking Account No. 7404263167 -Wells Fargo Monthly Service 30.00 Fee 11 Worldwide Express - Deliver of documents to Executrix 45.95 H-B7 925.12 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EXf (12-08) COMMONW EALTH OF PENNSYLVANIA INHERITANCE TAX RETVRN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES AND LIENS ESTATE OF FILE NUMBER SUTPHEN, Nila J. 21-12-0285 Report debts incumetl by the decedent prior to death that remained unpaid at the tlate of death. inclutlinn unreimn~~rncH mnHlrnl e...-.,--- w ~ ~ ~~~ _ ~N=~= ~~ uccueu, awnwnal pages or me same s¢e) Copyright (c) 2008 form software only The Lackner Group, Inc. Form PA-7500 Schedule I (Rev. 12-OS) REV-1513 EX+ (01-10) COM INHEWR~E7AgLryTHEOFq~PENNS~JYRLN ANIA RESIDENCCT DTTECERDEETNT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER SUTPHEN, Nila J. ~ 21-12-02 85 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY DECEDENT (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal . distributions, and transfers under Sec. 9116 a 1.2 Barbara L Baranowski Daughter 1/3rd of Residue 1323 Mills Avenue of Estate Redlands, CA 92373 Diana S Shaw Daughter 1/3rd of Residue P.O. Box 337 of Estate Point Pleasant, PA 18950 William F. Sutphen, Jr. Son Real Estate 993 W. Trindle Road specifically Mechanicsburg, PA 17055 devised; 1/3rd of Residue of Total Enter dollar amounts for distributions shown above on lines 15 throw h 1 S on Rev 150 0 cover sheet, as a r o riate. NON-TAXABLE DISTRIBUTIONS: II. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI Copyright (c) 2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 01-10) ESTATE OF NILA J. S UTPHEN ~'CHED ULE OF EXHIBITS EXHIBIT A Last Will and Testament for Nila J. Sutphen signed and dated December 23, 2002. EXHIBIT B Correspondence to PA Department of Revenue requesting Extension; Acceptance of Extension Email; Calculation for filing of December 16, 2012 and interest/penalty EXHIBIT C Receipt of Prepayment of Inheritance Tax in the amount of $33, 000 on 4/13/2012 EXHIBIT D Tax Assessment for Real Estate located at 809 Boiling Springs Road, Cumberland County EXHIBIT E Tax Assessment for Real Estate located at 993 W. Trindle Road, Mechanicsburg, Cumberland County EXHIBIT F EstatVal Valuation of Metlife Stock EXHIBIT G M&T Bank Date of Death Letter for Checking Account EXHIBIT H Vanguard Date of Death Valuation of Joint Account EXHIBIT I Vanguard Date of Death Valuation of Transfer on Death Account 46235288 EXHIBIT J Vanguard Date of Death Valuation of Transfer on Death Account 88013306399 EXHIBIT K Vanguard Date of Death Valuation of Transfer on Death Account 88013306399 EXHIBIT K Vanguard Date of Death Valuation of IRA Account 57100009 53001D 005359-00011 /12.23.02/) RD/LAR/163780.1 ~~~# t11 ~~d ~.~~~~~~~~ OF NILA J. SUTPHEN I, NILA J. SUTPHEN, of Borough of Camp Hill, Cumberland County, Pennsylvania, declare this to be my last will and revoke any will previously made by me. I. I direct that all my legal debts and funeral expenses, including my gravemarker and all expenses of my last illness, shall be paid, unless othezwise provided, from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate. II. I bequeath my automobile or automobiles, household goods and personal effects and other tangible personalty of a like nature (not including cash or securities), together with any existing insurance thereon, to my children, BARBARA LEE BARONOWSKI, WILLIAM F. SUTPHEN, JR. and DIANA SUTPHEN SHAW, to be divided among them by my Executor with due regard for their personal preferences in as nearly equal shares as practical. In the event that any of my children, BARBARA LEE BARONOWSHI, WILLIAM F. SUTPHEN, JR. or DIANA SUTPHEN SHAW, shall predecease me, then I bequeath the deceased child's share of such tangible personalty and the insurance thereon to my surviving child or children. III. I devise to my son, WILLIAM F. SUTPHEN, JR., all that certain 4.743 acre tract, more or less, situate on Monroe Township, Cumberland County, Pennsylvania, being Lot No. 1, Plan of Lots of Paul R. Souder, recorded in the Office of the Recorder of Deeds of Cumberland County in Plan Book 22, Page 185, being more particularly bounded and described in Deed, dated June 29, 1988, recorded in the Office of the Recorder of Deeds of Cumberland County in Deed Book L, Volume 33, Page 273, and I devise to my son, WILLIAM F, SUTPHEN, JR., all that certain .775 acre tract, more or less, situate in -1- 005359-00011 /12.23.02/) RD/LAR/163780.1 Monroe Township, Cumberland County, Pennsylvania, being more particularly described in Deed, dated June 29, 1988, which said Deed is recorded in the Office of the Recorder of Deeds of Cumberland County in Deed Book L, Volume 33, Page 270. In the event that my son, WILLIAM F. SUTPHEN, JR., shall predecease me then I devise both parcels of real estate, as described in this Paragraph III, to my daughter-in-law, KAREN L. SUTPHEN, provided she shall survive me. In the event that my daughter- in-law, KAREN L. SUTPHEN, shall predecease me, then I direct that the devise of both parcels of real estate, as described in this Paragraph III, shall lapse and said real estate shall be added to and distributed as part of my residuary estate. I direct that any Pennsylvania inheritance tax and Pennsylvania estate tax due and payable in connection with the devise of both parcels of real estate, as described in this Paragraph III, shall be paid by my son, WILLIAM F. SUTPHEN, and if my son shall predecease me, by my daughter-in-law, KAREN L. SUTPIIEN. I further direct that all other death taxes (including, if applicable, federal estate tax) with respect to the devise of said real estate shall be paid from my residuary estate as part of the administration of my estate. IV. I bequeath to my son, WILLIAM F. SUTPHEN, JR., all shares of common stock of Lawns Unlimited, Inc., owned by me. In the event that my son, WILLIAM F. SUTPHEN, JR., shall predecease me, then I bequeath ,said shares of common stock to my daughter-in-law, KAREN L. SUTPHEN, provided she shall survive me. Should my daughter-in-law, KAREN L. 5UTPHEN, predecease me, then I direct that this bequest shall lapse and said share shall be added to and distributed as part of my residuary estate. I direct that any Pennsylvania inheritance tax and Pennsylvania estate tax due and payable in connection with the bequest of the common stock of Lawn Unlimited, Inc., as described in this Paragraph IV, shall be paid by my son, WILLIAM F. SUTPHEN, and if my son shall predecease me, by my daughter-in-law, KAREN L."SUTPHEN. I further direct that all other death taxes (including, if applicable, federal estate tax} with respect to the bequest of said shares of common stock shall be paid from my residuary estate as part of the administration of my estate. -2- 005359-00011 /12.23.02lJ RD/LAR/163780.1 ,. V. I devise and bequeath the residue of my estate of every nature and wherever situate as follows: A. One-third (1/3) to my daughter, BARBARA LEE BARONOWSKI. B. One-third (1/3) to my son, WILLIAM F. SUTPHEN, JR. C. One-third (1/3) to my daughter, DIANA SUTPHEN SHAW. In the event that my daughter, DIANA SUTPHEN SHAW, shall predecease me, I devise and bequeath her share of the residuary estate to her husband, PETER D. SHAW, provided he shall survive me. In the event that my daughter's husband, PETER D. SHAW, shall predecease me, then, in that event, this residuary bequest shall lapse and my daughter's one-third (1/3) share shall be distributed, in equal shares, to my daughter, BARBARA LEE BARONOWSKI, and my son, WILLIAM F. SUTPHEN, JR., or his or her then living issue, per stirpes, as applicable. VI. Should any of 1ny issue entitled to a share of my estate shall not attained the age of twenty-five (25) years at the time of distribution to him or her, I devise and bequeath the share of each such issue to MID PENN BANK, of Harrisburg, Pennsylvania, IN SEPARATE TRUST, to hold, manage, invest and reinvest the share or shares so received and the accumulation of income thereon, and to use and apply the income or principal, or so much thereof as, in Trustee's sole and absolute discretion, may be necessary and appropriate for such issue's support and education (including trade school and college education, both graduate and undergraduate) without regard to his or her parent's ability to provide for such support and education. and to make payments for these purposes, without further responsinility, to such issue or to such issue's parent or any person taking care of such issue. Any income not so used or applied shall be accumulated and added to and thereafter treated as part of the principal. After each such issue shall attain the age of twenty-three (23), Trustee shall distribute to each such issue the net annual income from his or her separate Trust at least as often as quarter-annually. When such issue shall attain the age of twenty-five (25), the separate Trust shall terminate and the then-remaining principal, together with any accrued and undistributed income, shall be distributed to said issue. If said issue shall die prior to the age of twenty- five (25), the separate Trust for such issue shall terminate and the then-remaining principal, together with -3- 005359-00011 /12.23.02/) RD/LAR/163780.1 any accumulated and undistributed income, shall be distributed to said deceased issue's personal representative. VII. No interest in income or principal shall be assignable by a beneficiary available to anyone having a claim against a beneficiary before actual payment to the beneficiary. VIII. Except as provided in Paragraph III and Paragraph IV, my Executor shall pay all estate, inheritance and other death taxes, together with any interest and penalties, which shall be payable with respect to property or interests subject to taxation by reason of my death and whether passing under my Will or otherwise. My Executor shall pay the same out of my residuary estate as part the expenses of the administration of my estate. IX. I appoint MID PENN BANK, Executor of this, my last Will. If MID PENN BANK fails to qualify or cease to act as Executor, I appoint my daughter, DIANA SUTPHEN SHAW, Executrix of this, my last Will. X. I direct that my Corporate Executor shall be entitled to compensation based on its regular schedule of fees for such services in effect from time to time during the period over which its services are performed. XI. I direct that my Executor, and its successor, shall not be required to post bond for the faithful performance of its duties in any jurisdiction. -4- 005359-00011 /12.23.02/) RD/LAR/163780.1 IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~~ day of 2002. ,~i ~/~~=u~,~- (SEAL) NILA J. SU HEN Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence and in the presence of each other have hereunto subscribed our names as witnesses. -5- 005 3 59-00011 / 12.23.02/) R D/LA R/163780.1 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF CUMBERLAND I, NILA J. SUTPHEN, Testatrix, whose name is signed to the 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 it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. i~~:i 4~i~--~ NILA J. SU HEN l~ Sworn or affirmed to and acknowledged before me, by NILA J. SUTPHEN, the Testatrix, this ~ ~ day of f~ mG Fj~ , 2002. ~~ Notary Public Notarial Seal . Lori A. Richard, Notary Public Lerrwyne Boro, Cumberland County RAy Cornrrrission Ewpires Nov. 12, 2005 I~Ar3ntbar,'Parxrsylvaria AssaCf N91e1~s -6- 005359-00011 /12.23.02/) RD/LAR/163780.1 AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF CUMBERLAND We, ,~it1Nt_ ~~[~,v~C>r~~ and f ~Tlr'~/J ~. I(,c~'/1 ~ the witnesses whose names are signed to the foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testatrix sign and execute the foregoing instrument as her Last Will and Testament; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge, the Testatrix was at that time at least 18 years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by J is -1 L MOf l ~"CiUm e>~ and witnesses, this ~~ day of Decem~ , 2002. Notary Public Notarial Seal .Lori A. Richard, Notary Public Lemoyne l3oro, Cumberland County MY Commission Expires Nov. 12, 2006 Member, Pennsylvania Association Of Notaries -7- JERRY R. DUPFIi? E.I,IZABE'rH D. SHOVER RICHARD 1~J. STGt1'ART SARAH E. HOFPVIAN EDMUND G. MYERS L A W O F F I C E S CAROLYN B. MCCLA[~ CIAVIll W. DF,LUCE _ JOHN A. LUCY JOH~ti A. S'CATLCR ~~~~~ ULYSSES S. WILSON JEFFERSON J. SHIPA4AN ~~VII JULIA A. PHILL[PS J,:FFREY ~ x~~-~,~ MAFIC C. DUPPiG ]~UFFI~ OF COUNSF.I, )OHN R. NINOSRy 1IORACEA. JOHNSON [~~IICHAEL J. CASSIDY C. ROY WEIDNER, IR. MRLISSA PEEL GREFVY CONSTANCE P. BRUN'P 1NADti D. VIANLEY October 4, 2012 VIA EMAIL RA-InheritanceTaxExt(astate.pa.us Department of Revenue Bureau of Individual Taxes Inheritance Tax Division P.O. Box 280601 Harrisburg, PA 17128-0601 RE: Estate of Nila J. Sutphen Date of Death: January 14, 2012 File No. 21-12-0285 Our File No. 5359-11 Ladies and Gentlemen: This firm represents Diana L. Shaw, Executrix of the Estate of Nila J. Sutphen. Ms. Sutphen died January 14, 2012. The inheritance tax return is due by October 14, 2012. As of this date of this correspondence, the Executrix is completing inforznation necessary for the Return. We request to have a 6 month extension of time to file the Inheritance Tax Return. Please indicate your approval of this request in due course via fax at (717) 761-3015 or email to my paralegal at dl~ej_dsw.com. We thank you in advance. Very truly yours, JOHNSON, DUFFIE, STEWART &WEIDNER /~ l./ ~-----,_ . Duff c: Diana L. Shaw, Executrix ~~:aiWaisa~z 301 MARKET STREET P.O. BOX 109 LEMOYNE, PENNSYLVANIA 17043-0109 WWW.JDSW.COM 717.76].4540 PAX: 717.761.3015 MAIL@JDSW.COM JOHNSON, DUFFIE, STEWART &WEIDNER, P.C. Dana L. Wieseman From: RV, Inheritance Tax Extension [RA-InheritanceTaxExt@pa.gov] Sent: Friday, October 05, 2012 11:39 AM To: Dana L. Wieseman Subject: RE: Estate of Nila J. Sutphen Extension granted fi1104J14/13. -----Original Message----- From: Dana L. Wieseman (mailto;DLW@JDSW.com] Sent.' Thursday, October 04, 2012 4:12 PM To: RV, Inheritance Tax Extension Subject: Estate of Nila J. Sutphen Importance: High Attached please find our correspondence requesting an Extension for the Estate of Nila J. Sutphen. PA No. 2112-0285. We look forward to your response. If you have any questions, please contact the undersigned. Dana L. Wieseman Estate Administration Paralegal Johnson, Duffie, Stewart & Weidner 301 Market Street ~ P. 0. Box 109 Lemoyne, PA 17043-0109 Email: dlw@jdsw.com Phone: 717.761.4540 ~ Fax: 717.761.3015 For more information about our comprehensive services, please visit our websife at www. jdsw. com This communication, along with attachments, contains information that is protected by the attorney/client and/or other privileges and is considered confidential. Receipt by anyone other than the intended recipient(s) is not a waiver of any attorney/client or other privilege. It constitutes non-public information intended to be delivered only to the designated recipient. This communication is also protected from disclosure under applicable law. If fhe reader or recipient of this communication is not the intended recipient, an employee or agent of the intended recipient or you believe that you have received this communication in error, please notify the sender immediately by return e-mail. The email should also be promptly deleted. Any review, retransmission, dissemination or duplication of this a-mail and/or attachments, will be considered unauthorized use and is prohibited. -----Original Message----- From: services@jdsw.com(mailto:services@jdsw.com] Sent: Thursday, October 04, 2012 4:12 PM To: Dana L. Wieseman Subject: Message from "RNP002673368373" This E-mail was sent from "RNP002673368373" (MPC5501A/LD655CA). Scan Date: 1 D. D4.2012 16:12.•19 (-0400) Queries to: services@jdsw.com Nila J. SUTPHEN . . Decedent Date of Death 9 Months After DOD Final Payment Date Suggested Interest Daily Year Rate # Days Sat, Jan 14, 2012 Sun, Oct 14, 2012 Sat, Dec 15, 2012 78.98 Interest Amount for Year 1990 .000301 1991 .OOD301 1992 .OD0247 1993 .000192 1994 .000192 1995 .000247 1996 .000247 1997 .000247 1998 .000247 1999 .000792 2000 .000219 2001 .000247 2002 .000164 2003 .000137 2004 .000110 2005 .000137 2006 .000192 2007 .000219 2008 .000192 2009 .000137 2010 .000110 2011 .000082 2012 .000082 62 78.978618 # Days to Add for Holiday Filing Deadline Mon, Oct 15, 2012 PrincipalTaxDue 50,271.58 Credits 34,736.84 Interest 78.98 TaxDue 15,613.72 Suggested Interest 78.97861 B Note: does not include interest for dates before 1990. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT QF REVENUE Ri~REAU qF fNDIV1DUAl TAXES pEPT. 2808C1 tiARgl$BURG. PA 17t2B-OBOt :CEIVED FROM: PENNSYLVANIA INt-IERiTANCE AND ESTATE TAX QFFICiAL RECEIPT NO. CD 015850 SHAW DIANA L 46 WALTERS LANE POINT PLESANT, PA 18950 ESTATE INFORMATION: ssN: ~a9 is-a7n FILE NUM6ER: 2112-0~$5 DECEDENT NAME: SUTPHE~J N1LA J DATE OF PAYMENT: ~ Qt1./15/2{~12 POSTMARK DATE: ~J4/ 1 8120 1 2 couNTY: CUMBERLAND DATE QF DEATH: ' 01 f 14/?.Q12 ~ ^^ _~ REMARKS: RECEIPT TO A,TTY CHECK#1x01 SEAL ACN ASSESSMENT CONTROL NUMBER AMOUNT 1t~1 ~ E $3,040.00 1 I »- TOTAL AMOUNT PAfD: S3, 000.00 INITIALS: DMB RECEIVED f3Y: GLENDA EARNER STRASBAUGH REGISTER OF WILLS TAXPAYER COP4b10NPlEALTH GF PENNSYLVANIA CEPAATId ENT OF REVENUE BUREAU OF INDIVIDUA~TAXES DEPT. 280801 HARR188URG, PA 77728-OB01 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT SUTPHEN KAREN L 993 W TRINDLE RD MECHANICSBURG, PA 17055-4511 ------- t~lo ACN ASSESSMENT CONTROL NUMBER RFV-1162 EX111-96) N0. CD 015851 AMOUNT 101 ~ 530,000.00 i~ ESTATE fNFORMATION: sSN: ;as-;a-3~~7 FILE NUMBER: 211 2.-0285 DECEDENT NAME: SUTPHEN N1LA J DATE CAF PAYMENT: 04/16J2012 POSTMARK DATE: 04/13/2012 couNTY: CUMBERLAND ~ DATE OF DEATH: I 01 / 14/20'12 ~-~ REMARKS: RECEIPT TO ATTY CHECK#1002 TOTAL AMOUNT PAID: 530,000.00 WITIALS: DMB SEAL RECEIVED $Y: GLENDA EARNER STRASBAUGH REGISTER OF WILLS TAXPAYER TaxDB Result Details Page 1 of 1 Detailed Results for Parcel 22-24-0779-017A in the 2010 Tax Assessment Database DistrictNo 22 .~. v ~ __ __. __ , _ _i 5 ~ , Parcel ID ~f ,~% i 22-24-0779-017A Fi d ~*. .~ {; F2Fyi ~YS ~ ~, t , i M~pSuffia,g`~5~ A, ~ -, rYa,~ .~ r sic. ~ fCous,~No ;~ ~ ,'.< ~~~ , ~ , 809 , C P P ~~~ ;BOILING SPRINGS ROAD SUTPHEN, WILLIAM F & NILA J SR ['.ACS . . ._.__ _. 79200 242800 322000 Saiet x~~3 SaIeY ti,. Deed] Year III4 F .88 I ;„~~. ; ~ 72500 >... a... .ii.i 1:,,: ",~~ ...: .~ 07 t t ,..; ~ ................ _ ._._._ .. ..,..._. 08 _ ~.I ~____ __~ ._ ~. _ _ i _ ,, ?° _.___._ _... `':j 88 __. ,0033E-00270 http://taxdb.ccpa.net/details.asp?id=22-24-0779-017A&dbselect=l 2/24/2012 TaxDB Result Details Page 1 of 1 Detailed Results for Parce122-24-0779-017. in the 2010 Tax Assessment Database I)isfr-ctNo ~'~ :: - 22 _.. __I ~ ,-...., Parcel_ID __ 22-24-0779-017. MgpSuffix . _ - _ { I3ouseNo ~, ` i 993 Directtoq v W ~ ~ A'' fi. t ~ TRINDLE ROAD Streets ~ t ~~,~ . ," t £4 ~~ . ~.:,, , r 4 T # a Qwnerl `' ~ "~; ;;~ ~'~~°. d ~ SUTPHEN WILLIAM F & NILA J SR z Y 3 ~ , ; , , :~ ~,, , C/Q ~ . '' FronTvoe, "` C3.. _..._ __._____ _ ~. Acrea ~ e r 4 73 ` , g :, . . .~ CIGruStat TaxEx 1 SateAmt ~ 1 _.. SateMo ~ ': 07 SaleDa ;~_ ~- "~ 08 ,,., fi ,,,F... __..~ .~:~ ___.. ~_ __--r___.___..~___ _~~___.__ , S`aleCe'~..~''a ' 19 -Z 6 r ~ ;, , ~ r '~~' ~`~ 'y°' + Sale ;f _ ___. _ ....._,_~ .___ _ __._ .~ 88 ~. ~ ~ ~,ti. ~ ~ ~ ~ ___ ____- ......... _._._~_ _, Deei1B1[Pa ee '0033L-00273 HF'File Date " ~ i HF'~Approval_Status http://taxdb.ccpa.net/details.asp?id=22-24-0779-017.&dbselect=l 2/24/2012 Estate Valuation Date of Death: O1J19/2012 Valuation Date: 01/14/2012 Processing Date: 09/04/2012 Shares Security or Par Description 1) 360 METLIFE INC (591568108) COM New York Stock Exchange 01/13/2012 01/17/2012 Total Value: Total Accrual: Total: $12,570.30 Estate of: Sutphen, Nila J. Estate Report Type: Date of Death Number of Securities: 1 File ID; Sutphen Mean and/or Div and Int Security HighJASk Low/Bid Adjustments Accruals Value 35,31000 33.88000 H/L 35.96000 34,50000 x/L 39.917500 12,570.30 $0.00 $12,570.30 Page 1 This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. Tf you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com, (Revision 7.1.1) Q M&TBank 499 Mitchell Road, Millsboro, DE 19966 Adjustment Services Law Offices Johnson Duffie 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0109 Re: Estate of Nila J. Sutphen Social Security: 149-1.8-3777 Date of Death: January 14, 2012 Phone 888-502-4349 Fax (302) 934-2955 April 11, 2012 Dear Sir or Madam: Per your inquiry on Apri14, 2012, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Checking Account Account Number 82479324 Ownership (Names o~ Nila J. Sutphen Opening Date 1128/1970 Balance on Date of Death $3,850.18 Accrued Interest $ .01 Total $3, 850.19 For any additional information on the above accounts, including ownership and any changes, closures andtor reimbursement of funds, please call the West Shore PIa7a at 717-731.1730. We were unable to locate any safe deposit box for the above-mentioned decedent. This letter does not include any accounts in which the deceased may have been listed as Power of Attorney, tl~stodian of Uniform Transfers, Representative Payee, or Trustee under a Written Agreement. Sincerely, Valarie Mercer Adjustment Services _-__ _ IVED APR 1 3 2G~~ t JOHNSON DUFFIE ~' .~ Page > 1 of 1 ~'-` _ ~~: •~ Vanguard` Nila J. Sutphen& Report for 01/,1412012 ' Diana S. Shaw& Voyager Services: 800-284-7245 William F. Sutphen JtTen WROS Total report value $88,223.79 993 W Trindle Rd (Total report value includes any accrued dividends.) Mechanicsburg, PA 17055-4511 Nila J. Sutphen, Diana S. Shaw, William F. Sutphen -Joint Account' Account value summary Name Fund & Account Date ~ Price Per Accrued Number Opened Shares Share*' Value" Dividends Value Index Fund Adm 0506-09973903073 11/16/2010 1,453.913 $21.04 $30,590.33 - Prime Money Mkt Fund 0030-099739D3073 06/30/2004 27,336.290 $1.00 $27,336.29 $0.37 500 Index Fund Adm 0540-09973903073 11/16/2010 255.045 ~ $118.79 $30,296.80 - -_~--- - ~!- - _ ~otals $88,223.42 $0.37 ---- Doesn't include accrued dividends. '* As of the prior business date, 01/13/2012, since the report date is a nonbusiness day. 0086646951 02/21/2012 15:05:39 Vanguard Brokerage Services® A Division of Vanguard Marketing Corporation Nita J Sutphen 993 W Trindle Rd Mechanicsburg, PA 17055-4511 Individual Brokerage P~ccount 46235288 Below is your Date of Death Account Valuation for the above referenced account. Holdings Summary Values on: 1/14/2012 Stocks Total $0.00 FundAccess Total $78.328.80 Bonds Total $0.00 Accrued Interest Total $0.0000 Total Account Value: $78,328.80 Holdings Stocks Symbol Quantity Price per Share Current Value No stock held in the account. Total stocks $0.00 FundAccess Symbol Quantity Price per Share Current Value Aim Sector Funds Invesco Van Kampen Value Opportunities Fund CI A Blackrock Large Cap Series Funds Inc Large Cap Core Fund Class A VVOAX MDLRX 3,375.5010 4,164.1540 $9.4500 $11.1500 $31,898.4845 $46,430.3171 Total FundAccess $78,328.80 Fixed Income Cusip Quantity Price per Share Current Value Accrued Interest No fixed income securities held in the account. Total Fixed Income $0.0000 $0.0000 Disclasure~. The fair market value of individual stocks antl bontls is generally calculated using the mean between the highest and lowest selling prices quoted on the valuation tlate. If selling pnces are not available on the valuation date, such as a weekend or holiday, a weighted average of the means between the highest antl lowest prices on the nearest tading days before and aker the valuation date is usetl. The fair market value of open end mutual funds is calculated using the latest public redemption price available on the valuation dale. For bonds, if a high antl low price are nor available, the mean between the quoted closing selling price on fie valuation tlate antl on the trading daybefore the valuation tlate is used to determine the fair market value. If the valuation tlata is on a weekend or holiday, a weightetl average of the means behveen the highest and lowest prices on the nearest trading days before antl after [he valuation date is usetl. If high and law prices are not available on these dales, the mean between the quoted Dosing selling price on the nearest business days before antl ai[er the valuation date is usetl. Page 1 of 1 Nila J Sutphen 993 W Trindle Rd Mechanicsburg, PA 17055-4511 ,. Page > 1 of 1 f~__ ~ Vanguard'` Report for 01I14I2012 Voyager Services: 800-284-7245 Total report value: ~~~ $59,358.06 (Total report value includes any accrued dividends.) Nila J. Sutphen -Individual Account Account value summary Name Fund & Account Date ~ Price Per P,ccrued Number Opened Shares Share** Value* Dividends Inter-Term Tax-Exempt Inv 0042-88013306399 04/04/2008 3,296.795 $14.23 $46,913.39 $58.53 Prime Money Mkt Fund OD3D-88013306399 04/20/2006 ~ 12,385.880 $1.00 $12,385.88 $l).26 Totals $59,299.27 $58.79 " Doesn't include accrued dividends. "` As of the prior business date, 01/13/2012, since the report date is a nonbusiness day 0830505421 02/21 /2012 15:02:24 Vanguard Brokerage Services® A Division of Vanguard Marketing Corporation Nita J Sutphen 993 W Trindle Rd Mechanicsburg, PA 17055-4511 Rollover IRA Brokerage Accountf~'~00~O9, Below is your Date of Death Account Valuation for the above referenced account. Holdings Summary Values on: 1/14/2012 Stocks Total $0.00 FundAccess Total $71,479.01 Bonds Totai $0.00 Accrued Interest Total $0.0000 Total Account Value: $71,479.01 Holdings Stocks Symbol Quantity Price per Share Current Value No stock held in the account. Total stocks $0.00 FundAccess Symbol Quantity Price per Share Current Value Capital Income Bldr Fund Class CAIBX 457.2220 $49.0800 $22,440.4558 A Income Fd Of Amer Inc CIA AMECX 1,343.1530 $16.8700 $22,658.9911 Investment Co America CIA AIVSX 948.5640 $27.8100 $26,379.5648 Total FundAccess $71,479.01 Fixed Income Cusip Quantity Price per Share Current Value Accrued Interest No fixed income securities held in the account. Total Fixed Income $0.0000 $0.0000 The fair market value of individual stocks and bontls s generally calculatetl using the mean between the highest antl lovrest selling prices quoted on the valuation tlate. If selling prices are not available on the valuation dato, such as a weekend or holiday, a weighted average of the means between the highest antl lowest prices on the nearest trading days before antl after the valuation date is used. The fair market value of open end mutual funds is calculatetl using the latest public redemption price available on the valuation date, For bonds, if a high and law price are not available, the mean between fhe quoted closing selling price on the valuation date antl on the trading day before the valuation date is usetl to determine the fair market value. If the valuation date is on a weekend or holiday, a weighted average of the means behveen the highest and lowest prices on the nearest trading days before and after the valuation tlate is used. If high and low prices are not available on these dates, the mean between the quoted closing selling price on the nearest business days before antl after the valuation tlate is used. Page 1 of 1