Loading...
HomeMy WebLinkAbout03-14-13 (2) 1505610140 REV-1500 EX (01-10) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 2 1 1 2 1 2 0 4 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 0 9 3 0 2 0 1 2 1 0 2 8 1 9 2 6 Decedent's Last Name Suffix Decedent's First Name MI G R A Y R I C H A R D R (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 FILL IN APPROPRIATE OVALS BELOW 0 1.Original Return 2.Supplemental Return 3.Remainder Return(date of death prior to 12-13-82) 4.Limited Estate 4a.Future Interest Compromise(date of 5.Federal Estate Tax Return Required death after 12-12-82) OX 6.Decedent Died Testate 7.Decedent Maintained a Living Trust 0 8.Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9.Litigation Proceeds Received [J 10.Spousal Poverty Credit(date of death 0 11.Election to tax under Sec.9113(A) between 12-31-91 and 1-1-95) (Attach Sch.O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TA"FORMATION!§iOULD§J DpfCTED TO: Name Dayti=Wphone umberM � H U B E R T X - G I L R 0 Y 7 Na 4 � 4 1 WtdA_rWOF WnS UitiOPWY ?> C> ` First line of address C> ---I C 1 0 E A S T H I G H S T R E E T. ca err M Second line of address ,�> City or Post Office State ZIP Code DATE FILED C A R L I S L E P A 17 0 1 3 Correspondent's e-mail address: HGILROYAMARTSONLAW.COM 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,co ect and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATUR F PE ON RES IBLE FOR FILI TURN DATE 1 ADDRESS 716 HA D 0 RT CHAMBERSBURG PA 17201 SIG E 29� ER THAN REPRESENTATIVE ATE T ADDRESS 10 EAST HIG STREET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 Continuation of REV-1500 Inheritance Tax Return Resident Decedent RICHARD R.GRAY 21 12 1204 Decedent's Name Page 1 File Number Correspondents Name Daytime Telephone Number First line of address Second line of address City or Post Office State ZIP Code Correspondent's e-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. SIGNW OEX ON ESP SIBLE FOR FILIN TURN DATE ADDRESS 704 GREEN ACRES STREET MECHANICSBURG PA 17055 J 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: RICHARD R - GRAY RECAPITULATION 1. Real Estate(Schedule A) .. ... . .. . .. . .. . . . ..... ............ .... . ... . 1. • 2. Stocks and Bonds(Schedule B) ... ... .. ... .... ......... . ... ..... ... .. 2. • 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) . . ... 3. • 4. Mortgages and Notes Receivable(Schedule D) ..... . ........... ..... ... . 4. • 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E).. ..... 5. 2 4 2 3 6 5 . 4 2 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested .... . .. 6. 4 2 8 0 2 . 5 4 7. Inter-Vivos Transfers&Miscellaneous N n-Probate Property (Schedule G) b Separate Billing Requested .... . .. 7. 5 1 5 1 5 0 . 3 3 8. Total Gross Assets(total Lines 1 through 7) .... ....... .. .. ....... .... . 8. 8 0 0 3 1 8 . 2 9 9. Funeral Expenses and Administrative Costs(Schedule H) ............... ... 9• 4 6 8 5 9 . 5 0 10. Debts of Decedent,Mortgage Liabilities,and Liens Schedule I 10. 6 8 8 9 . 1 1 11. Total Deductions(total Lines 9 and 10) ... ... .. ....... .. ...... . ..... .. 11. 5 3 7 4 8 . 6 1 12. Net Value of Estate(Line 8 minus Line 11) .. ... .. ........... .... . . ... . 12. 7 4 6 5 6 9 . 6 8 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. 7 4 6 5 6 9 . 6 8 TAX CALCULATION-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.0 0 . 0 0 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X.045 7 4 6 5 6 9 . 6 8 16. 3 3 5 9 5 . 6 4 17. Amount of Line 14 taxable at sibling rate X.12 0 0 0 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X.15 0 . 0 0 18. 0 . 0 0 19. TAX DUE .... .... . .. ... .. . .. ..... . ... . .... . ............ . .... . .. 19. 3 3 5 9 5 • 6 4 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505610240 1505610240 NEW REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 12 1204 DECEDENT'S NAME RICHARD R.GRAY STREET ADDRESS 704 GREEN ACRES STREET CITY STATE ZIP MECHANICSBURG PA 17055 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 33,595.64 2. Credits/Payments 25,000.00 A.Prior Payments B.Discount 1,315.75 Total Credits(A+B) (2) 26,315.75 3. Interest (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) 0.00 5. If Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 7,279.89 Make check payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ...................................................................... ❑ Q b. retain the right to designate who shall use the property transferred or its income; ............................... ❑ X❑ c. retain a reversionary interest;or ................................................................................................ ❑ ❑X d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ Q 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... R ❑ 3. Did decedent own an'in trust for"or payable-upon-death bank account or security at his or her death? ......... ❑ 0 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation?.................................................................................................. ❑X ❑ 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 i; 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after Jan. 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(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 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-1508 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: RICHARD R.GRAY 21 12 1204 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Sovereign Bank,checking account no. 1681704285($122,999.62+$3.36 accrued interest) 123,002.98 See attached valuation. 2. Sovereign Bank,CD account no. 1685543678($4,000.21 +$1.15 accrued interest) 4,001.36 See attached valuation. 3. Sovereign Bank,CD account no. 1685554246($100,429.90+$82.89 accrued interest) 100,512.79 See attached valuation. 4. PNC Bank,checking account no. 50-7007-9909($13,832.40+$0.04 accrued interest) 13,832.44 See attached valuation. 5. Nationwide Insurance-refund of homeowner's insurance 246.00 6. Simply Thick-refund 121.81 7. Holy Spirit Hospital-refund 118.00 8. Miscellaneous cash receipt 530.04 TOTAL(Also enter on Line 5,Recapitulation) $ 242 365.42 If more space is needed,use additional sheets of paper of the same size. REV-1509 EX+(01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: RICHARD R.GRAY 21 12 1204 If an asset was made jointly owned within one year of the decedent's date of death,it must be reported on Schedule G. SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A.John R.Gray 716 Orchard Court Son Chambersburg,PA 17201 B.Michael J.Gray 704 Green Acres Street Son Mechanicsburg,PA 17055 C. JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENTS VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER.ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A./B. 5/2007 Sovereign Bank,CD account no. 1685542464 60,017.75 33.3333 20,005.90 ($60,000+$17.75 accrued interest) See attached valuation. 2. A.B. 2/2004 Invesco Investment Services,account no.0060014694 68,390.00 33.3333 22,796.64 See attached valuation. TOTAL(Also enter on Line 6,Recapitulation) $ 42 802.54 If more space is needed,use additional sheets of paper of the same size. REV-1510 EX+(08-09) pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER RICHARD R.GRAY 21 12 1204 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER.ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IFAPPUCMLE) VALUE 1. Sovereign Bank,IRA CD account no. 1688177524 2,976.52 100.00 2,976.52 Beneficiaries: John R. Gray and Michael J. Gray,sons See attached valuation. 2. PNC Bank,IRA account no. 75500028506 105,115.90 100.00 105,115.90 Beneficiaries: John R.Gray and Michael J. Gray,sons See attached valuation. 3. PNC Bank,IRA account no.75100028456 6,661.24 100.00 6,661.24 Beneficiaries: John R. Gray and Michael J. Gray,sons See attached valuation. 4. Zurich American Life Ins.Co.,annuity contract no.K005385342 142,411.74 100.00 142,411.74 Beneficiaries:John R.Gray and Michael J. Gray,sons See attached valuation. 5. Lincoln Financial Group,contract no.FQ7109332 78,784.93 100.00 78,784.93 Beneficiaries:John R.Gray and Michael J. Gray,sons See attached valuation. 6. Real property located at 704 Green Acres Street,Mechanicsburg 179,200.00 100.00 179,200.00 Borough,Cumberland County,PA,known as Tax Parcel No. 20-24-0785-027,being described in Deed dated 01/23/2012 and recorded in Cumberland County,PA,Deedbook 201202730,being conveyed to Michael James Gray,decedent's son. See attached Deed and Tax Assessment. TOTAL (Also enter on Line 7,Recapitulation) $ 515 150.33 If more space is needed,use additional sheets of paper of the same size. REV-1511 EX+(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER RICHARD R. GRAY 21 12 1204 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Hollinger Funeral Home 11,985.00 2. Reimbursement for funeral expenses 205.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2. Attorney Fees: Martson Law Offices 30,549.00 3. Family Exemption:(If decedent's address is not the same as claimants,attach explanation.) 3,500.00 Claimant Michael J.Gray Street Address 704 Green Acres Street City Mechanicsburg State PA ZIP 17055 Relationship of Claimant to Decedent son 4• Probate Fees: Register of Wills,Cumberland County 385.50 5 Accountant Fees: 6. Tax Return Preparer Fees: 7. Register of Wills,filing fee for Inheritance Tax Return 15.00 8. Sovereign Bank,bank fee for date of death value 20.00 9. Miscellaneous filing fees and expenses 200.00 TOTAL(Also enter on Line 9,Recapitulation) $ 46 859.50 If more space is needed,use additional sheets of paper of the same size. Now REV-1512 EX+(12-12) pennsylvania SCHEDULE DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER RICHARD R.GRAY 21 12 1204 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Outstanding checks,PNC Bank checking account no. 5070079909 on date of death 4,313.49 2. Pinnacle Health Medical Services($1,156+$206+$1,137),account payable 2,499.00 3. Veterans Affairs($16+$8),account payable 24.00 4. George Bransaum,M.D.,account payable 24.86 5. Quantum Imaging($2.07+$19.09),account payable 21.16 6. Miscellaneous account payable 6.60 TOTAL(Also enter on Line 10,Recapitulation) $ 6,889.11 If more space is needed,insert additional sheets of the same size. REV-1513 EX+(0 1-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: RICHARD R.GRAY 21 12 1204 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS (Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] 1. John R.Gray Lineal 283,684.84 716 Orchard Court 1/2 of Sch.E,Sch.F and Chambersburg,PA 17201 Sch.G,Items 1-5 2. Michael J.Gray Lineal 283,684.84 704 Green Acres Street 1/2 of Sch.E,Sch.F and Mechanicsburg,PA 17055 Sch.G,Items 1-5 3. Michael J.Gray Lineal 179,200.00 704 Green Acres Street Sch.G,Item 6 Mechanicsburg,PA 17055 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets of paper of the same size. 1 LAST WILL AND TESTAMENT OF RICHARD R. GRAY I, RICHARD R. GRAY, of the Borough of Mechanicsburg, County of Cumberland and State of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all former Wills by me at any time heretofore made. 1. I direct the payment of all my just debts and funeral expenses as soon after my decease as the same can be conveniently done. 2. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, of whatsoever nature and whereso- ever the same may be situate, to my wife, MARY L. GRAY, absolutely and unconditionally. 3. In the event that my said wife, MARY L. GRAY, should prede- cease me, or should she die at about the same time as I do, such as in an accident common to both of us, then in such event, I give, devise and bequeath my entire estate, real, personal and mixed, whatsoever and wheresoever situate, to my two sons, to wit, JOHN R. GRAY and -1- MICHAEL J. GRAY, share and share alike, per stirpes. A. I nominate, constitute and appoint THE FIRST BANK AND TRUST COMPANY OF MECHANICSBURG, PA. to be the Guardian and Trustee of the estate of any minor issue and/or beneficiaries of a de- ceased child of mine who shall share in my estate hereunder, for and during the term of their minority, to wit, until such time as they attain the age of twenty-one (21) years, with the right and authority in said Trustee, at its sole discretion, to apply the principal as well as the income of each such minor's respective estate to insure their comfortable care, support and education, with particular emphasis to the application of said funds to their college education or other technical or profes- sional training after they graduate from High School, without the necessity on its part of first securing a Decree or Order of Court before doing so. 4. LASTLY, I nominate, constitute and appoint my wife, MARY L. GRAY, to be the Executrix of this, my Last Will and Testament, and in the event she should predecease me, or should she be unable or unwill- ing to serve in such capacity for any reason, then I nominate, consti- tute and appoint my two sons, JOHN R. GRAY and MICHAEL J. GRAY, to be Co-Executors of this, my Last Will and Testament, in her place and stead: IN WITNESS WHEREOF, I have hereunto set my hand and seal this -2- •' .3 day of August, A. D. 1989. _E SEAL) Richard R. Gray Signed, sealed, published and declared by the above-named RICHARD R. GRAY, as and for his Last Will and Testament, in the presence of us, who, at his request and in his presence, and in the presence of each other, have hereunto subscribed our names as wit- nesses. -3- f A COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF CUMBERLAND ) it RICHARD R. GRAY the testator whose name is signed to the attached or 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 volun- tary act and deed, for the purposes therein contained. Sworn and affirmed to and acknowledged before me by RICHARD R. GRAY , the testator , this 23rd day of August A. D. 1989. WARM SFAI. MARY S. USINSih. =.#f OY PUILIC. COMMONWEALTH OF PENNSYLVANIA ) MECHANICSOURG O RO. COMSEALMD Co. My Ce issien Expires Sept. 21, 1991 SS. COUNTY OF CUMBERLAND ) We, the undersigned, J. ROBERT STAUFFER and MARILYN RAY EAKIN , the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the testat or 9 RICHARD R. GRAY , sign and exe- cute the instrument as his Last Will and Testament; that the said testator , RICHARD R. GRAY , executed it as his/b= 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 the time, eighteen (18) or more years of age, of sound mind, and under no constraint, duress or undue influence. Sworn and subscribed to before me this 23rd day of August 1989. IOIARI►L SEAL. MARY S. R951K,"S t. NSTARY FUILIC �—` MECHANICSit XG ORO. CUMBERLAND CO. �J_ �`s-p IV Comissien Expires Sept. 21. 1"1 Sovereign Bank ESTATE OF Richard R. Gray SOCIAL SECURITY#: 184-20-5112 DATE OF DEATH: September 30, 2012 Account#: 1681704285 Type: Checking Open date: 9/7/1990 In the name of: Richard R. Gray(Michael J. Gray, POA; John R. Gray, POA) Date of Death Balance: $122,999.62, E Int.(YTD) from 1/1/2012 to 9/21/2012 $31.63 Accrued interest to date of death: $3.36 Other Info: Account#: 1685542464 Type: CD Open date: 5/7/2007 In the name of: Richard R. Gray or Michael J. Gray or John R. Gray Date of Death Balance: $60,000.00 Int.(YTD) from 1/1/2012 to 9/7/2012 $471.58 Accrued interest to date of death: $17.75 Other Info: Joint since open. Account#: 1685543678 Type: CD Open date: 8/28/2007 In the name of: Richard R. Gray(Michael J. Gray, POA; John R. Gray, POA) Date of Death Balance: $4,000.21 Int.(YTD)from 1/1/2012 to 8/31/2012 $13.78Qrr1 c� Accrued interest to date of death: $1.15 Other Info: Account#: 1688177524 Type: IRA CD Open date: 1/24/2000 In the name of: Richard R. Gray Date of Death Balance: $29976.23 r Int.(YTD) from 1/1/2012 to 8/26/2012 $21.51 � M Accrued interest to date of death: $0.29 Other Info: Beneficiaries: John R. Gray, 50%; Michael J. Gray, 50% Account#: 1685554246 Type: CD Open date: 3/28/2012 In the name of: Richard R. Gray(Michael J. Gray, POA; John R. Gray, POA) Date of Death Balance: $1009429.90 Int.(YTD) from 1/1/2012 to 8/31/2012 $512.79 rn 3 Accrued interest to date of death: $82.89 Other Info: Page 1 of 1 Mar. 8. 2013 8:25AM PNC Bank No. 9288 P. 1 AE :. -LE"M March 8;2013 Melissa A Scholly Marison Law Offices 10 E High St Carlisle,PA 17013 RE: Richard R Gray SSN: 184-20-5112 DOD: 09-30-2012 Dear Ms. Scholly: In response to your request for Date of Death(DOD)balances for the customer noted above, our records show the following: Cheeping Account Account# 5070079909 Established.: 1225-1973 RICHARD R GRAY DOD balance: $ 13,932.40+ 0.04 accrued interest Interest paid 01-01-2012 th;u 09-30-2012 $ 1.44 YTD IRA Account Account#75500028506 Established: 03-04-2005 RICHARD R GRAS'" DOD balance: $ 104,733.33 +382.57 accrued interest _ cSc . Gri sY1 Interest paid 01-01-2012 thru 09-30-2012 $ 3,961.93 YTD Account# 75100028456 Established: 02-04-2005 RICHARD R GRAY DOD balance: $6,637.00+2424 accrued interest Interest paid 01-01-2012 tbru 09-30-2012 $250.97 YTD For beneficiary information,please call 1-888-762-4727. Please note that this office provides date of death balances for deposit accounts(IRAs,CDs,Checking and Savings). We do not process a:oy financial transactions or provide statements. if you need assistance with any of these items,please call 1-588-PNC-BANK(1-888-762-2265)or stop by your local PNC Bank branch office. Sincerely, National Financial Services Center PNC Ea-akk,N.A. Member FDIC Page 1 of 2 ��. r n5 `� _Mar. 8. 2013 8:25AM PNC Bank No- 9288 P. 2 11his message is intended for the use of the individual or entity to which It is addressed and may contain information thar is privileged, con dential and exempt from disclosure,under-applicable law. If the.reader of this message is not the intended recipient or the employee or agent responsible,for delivering this message to the intended recipient,you are hereby notified Char any dissemination, distribution or copying of this communications is strictly prohibited If you have received this communication in error,please note me immediately by reply or by telephone at 800-762-177. and immediately desrroy this faxed document. Page 2 of 2 02/21/2013 09:46 7172671584 TUCKER FINANCIAL SVS PAGE 02 TUCKER FINANCIAL SERVICES, INC. Thomas C. Tucker 425 Phoenix Drive CHA.MEERSBURG, PA 17201 717-267-1426 Richard R, John R & Michael J. Garay JT Current Position Report As of September 30,2012 Own Net Amount Market ID Units Price Invested Value Mutual Funds AIM INVESTMENT SERV AMVAM-4927 JT 10,087,076 6.78 68,390 FV .1 l� 6CK Page 1,1 Current Position Prepared 02/21/2013 Now Zurich American Life Insurance Company P.O. Box 758557 Topeka, KS 66675-8557 December 4,2012 MELISSA A SCHOLLY MARTSON LAW OFFICES 10 EAST HIGH ST CARLISLE PA 17013 Re: Contract Number: K005385342 Deceased's Name: Richard R Gray Type of Annuity: C Zurich Advantage III Non-Qualified Dear Ms. Scholly: We are in receipt of Letters Testamentary for the Estate of Richard R. Gray and a copy of the death certificate for Richard R. Gray. Our records indicate the beneficiary designation for the above referenced annuity is Michael J Gray and John R Gray. Please have each beneficiary complete and submit a Claim Form and a certified original death certificate indicating cause and manner of death. The modes of settlement can be found on the Claim Form. As a death beneficiary must generally start to be distributed by December 31"of the calendar year following the year in which death occurred. Your letter dated November 27,2012, requested specific information required for the completion of inheritance and estate tax returns. As of November 30,2012,the account value and death benefit payable on the above-referenced account is$142,411.74. Please note that the value of the death benefit may fluctuate. If you have any questions, please contact Insurance Services at 800-457-9047. Our service representatives are available to assist you from 7:30 A.M.to 5:00 P.M. Central Time. Sincerely, Zurich American Life Insurance Company Enclosures das Zurich American Life Insurance Company http://insuranceservices.se2.com Phone Number 800-457-9047•Fax Number 785-228-4539 4 1-n I� Dec. 3. 2012 4: 10PM No. 2820 P. 1/1 Lincoln Financial Group Fax Cover Shoot DATE: December 3,2012 TIME: 1:54 P.M. TO: MELISSA A SCHOLLY PHONE: (717)243-3341 MARTSON LAW OFFICES FAX: {717}243-1650 FROM: KAREN H.BROWN PHONE: 1-800-454-62615,Ext.*8240 LINCOLN FINANCIAL-CLAIMS DEPT. FAX: RE: CONTRACT#FQ7109332—RICHARD R.GRAY—CLAIM#783165 CC: Number of pages including cover shoot: 1 MESSAGE: Thank you for your letter of inquiry dated November 27,2012. The value of this contract as of the date of death,September 30,2012.was$78,764.93. John R.Gray and Michael J.Gray are the named beneficiaries on this contract. Should you have additional questions,please call 1.800454-6265,ext.*8200. Parcel No. 20-24-0785-027 DEED UYu MADE THE 43 day of 2012 BETWEEN RICHARD R. GRAY, widower, by his Attorneys-in-Fact, JOHN R. GRAY and MICHAEL J. GRAY, which Power of Attorney is dated May 13, 1996, and is to be recorded immediately prior hereto, of Cumberland County, Pennsylvania, hereinafter referred to as Grantors, AND MICHAEL JAMES GRAY, an unmarried person, of Cumberland County, Pennsylvania, hereinafter referred to as Grantee WITNESSETH, that in consideration of ONE DOLLAR and 00/100 ($1.00), the receipt whereof is hereby acknowledged, the Grantors do hereby grant and convey to the Grantee, his heirs and assigns: ALL THAT CERTAIN tract of land, with the improvements thereon erected, situate on the north side of Green Acres Street in the Borough of Mechanicsburg, Cumberland County, Pennsylvania, bounded and described as follows: BEGINNING at a point on the northern line of Green Acres Street, which said point is on the division line between Lots No. 55 and 56 on the hereinafter mentioned Plan of Lots; thence in a northerly direction along the division line between Lots No. 55 and 56, one hundred sixty-nine (169) feet to a point on the southern line of a proposed alley twelve (12) feet wide; thence in a westerly direction along said southern line of said proposed alley, sixty-six and five-tenths (66.5) feet to a point; thence in a southerly direction along the division line between Lots No. 56 and 57 on the hereinafter mentioned Plan of Lots, one hundred sixty-nine (169) feet to a point on the northern line of Green Acres Street; thence along said northern line of Green Acres Street in an easterly direction, sixty-six and five-tenths (66.5) feet to a point at the place of BEGINNING. BEING Lot No. 56 on a Plan of Lots known as Plan No. 2 of Green Acres, which Plan is recorded in the Recorder's Office in and for Cumberland County, Pennsylvania, in Plan Book 4, Page 3. KNOWN and numbered as 704 Green Acres Street, Mechanicsburg, Pennsylvania 17055. BEING the same premises which Stanley G. Nailor and S. Louise Nailor, by their Deed dated June 1, 1957, and recorded June 1, 1957, in Deed Book V, Volume 17, Page 376, in the office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, granted and conveyed unto Richard R. Gray and Mary L. Gray. The said Mary L. Gray died on April 12, 1990,thereby vesting fee simple title to her surviving spouse, Richard R. Gray, Grantor herein. ' UNDER AND SUBJECT, NEVERTHELESS, to any existing covenants, easements, encroachments, conditions, restrictions, notations, agreements, amendments and rights of way affecting the property, visible or of record. THIS CONVEYANCE IS FROM FATHER TO SON AND IS THEREFORE EXEMPT FROM PENNSYLVANIA REALTY TRANSFER TAX. AND the said Grantors do hereby covenant and agree that they will warrant specially the property hereby conveyed. IN WITNESS WHEREOF, said Grantors have hereunto set their hands and seals the day and year first above written. SIGNED, SEALED AND DELIVERED IN THE PRESENCE OF: (rL,_ (Seal) o . Gray /Vo-"All- Seal Michael J. G y COMMONWEALTH OF PENNSYLVANIA ) ) SS COUNTY OF CUMBERLAND ) On this, the o?3'A day of.-',,r��'W 2012, before me, the undersigned officer, personally appeared JOHN R. GRAY, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. 19 4 Seal) My commission expires: 061g 91QO16 Notat lic- COMMONMALTH of PENNSYLVANIA Notarial seal Margaret Ann Nash,Notary Public carlme Boro,Cumberland County My Corn nisslon Bow June 29,2015 M048EP,vBMMANu Assocunai of rarAaIEs d COMMONWEALTH OF PENNSYLVANIA ) ) SS COUNTY OF CUMBERLAND ) On this, the aq day of�Q rum- 2012, before me, the undersigned officer, personally appeared MICHAEL J. GRAY, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. l .� (Seal) My commission expires: ' f4ota ic MMMOMAM&T l OF PMNMVMIA Notarial Seal Manguct Arm Nash,Notary Ptblk outdo 80m,0XWXW a W cwty MY C.onxlWM Esph+es June 29,2015 MEMBER,PEtINSY mm Assoami OF NOTARIES Certification of Residence I hereby certify that the precise residence and complete post office address of the within Grantee is: 704 Green Acres Street, Mechanicsburg, PA 17055. SJr Date: , 2012 Hubert X. Gilroy,Atto ey for Grantee The title for this Deed was not searched by the scrivener and all parties hereto are aware of the same. MARTSON DEARDORFF WILLIAMS OTTO GILROY&FALLER MARTSON LAW OFFICES 10 EAST HIGH STREET CARLISLE,PENNSYLVANIA 17013 TELEPHONE 717-243-3341 FACSIMILE 717-243-1850 INTERNET WWW.MARTSONLAW.COM F:\FILES\C1ients\14607 Gray\14607.1.Deed s � ROBERT P. ZIEGLER RECORDER OF DEEDS CUMBERLAND COUNTY , 1 COURTHOUSE SQUARE CARLISLE, PA 17013 = 717-240-6370 - Instrument Number-201202730 Recorded On 112712012 At 11:35:37 AM *Total Pages-4 *Instrument Type-DEED Invoice Number-100925 User ID-JM *Grantor-GRAY,RICHARD R *Grantee-GRAY,MICHAEL JAMES *Customer-MARTSON *FEES STATE WRIT TAX $0.50 Certification Page STATE JCS/ACCESS TO $23.50 JUSTICE DO NOT DETACH RECORDING FEES — $11.50 RECORDER OF DEEDS PARCEL CERTIFICATION $10.00 This page is now part FEES of this legal document. AFFORDABLE HOUSING $11.50 COUNTY ARCHIVES FEE $2.00 ROD ARCHIVES FEE $3.00 MECHANICSBURG SCHOOL $0.00 DISTRICT MECHANICSBURG BOROUGH $0.00 TOTAL PAID $62.00 I Certify this to be recorded in Cumberland County PA r RECORDER O D EDS *-Information denoted by an asterisk may change during the verification process and may not be reflected on this page. 003JYU �7 ., Tax Ma er PP ; Cumberland County,, PA esri 1 S Copyright 2011 Esri. All rights reserved. Tue Nov 13 2012 03:05:23 PM. 704 GREEN ACRES STREET PIN: 20-24-0785-027 Deedbook: 201202730 Owner: GRAY, MICHAEL JAMES Land Use Code: 101 Property Type: R 4creage: 0.26 Square Feet: 1538 Taxable Status: T ;lean & Green Status: Land Assessed Value $: 40000 Building Assessed Value $: 139200 rota I Assessed Value $: 179200 Sale Price $: 1 Sale Date: Thu ]an 26 2012 07:00:00 PM Year Built: 1958 Municipality: MECHANICSBURG 5TH WRD Height in Stories: 1 Type of Dwelling: DETACH Primary Exterior: Brick +w (� Basement-Percentage: 100 Air Conditioning: AC Total Rooms: 5 Bedrooms: 3 Fuli Bath: 1 Half Bath: