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� 1505610105
REV-1 soo EX(02-ii)(FI) yr
PA Depa►tment of Revenue pennsylvania
OFFICIAL USE ONLY
OEMN'fNENI Of REVENUE County Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN
PO BOX 28o6oi �� � /)/]
Harrisbur PA i�i28-0601 RESIDENT DECEDENT (/(/
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY
_ _ _ _ __, _ _
' 12/20/2012 02/11/1924
_ _ _ _ _ _
_ _ _ __ _ __
DecedenYs Last Name Suffix DecedenYs First Name MI �
_.. _ _ __ _. _... _ ___ _ __.
;GUSLER RUTH _ E
__ _ _ _ _
_ _ _ _ _ _
(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
� 1.Original Return O 2.Suppiemental Return O 3. Remainder Return(Date of Death
Prior to 12-13-82)
O 4.Limited Estate p 4a.Future Interest Compromise(date of O 5. Federal Estate Tax Return Required
death after 12-12-82)
� 6.Decedent Died Testate O 7.Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes
(Attach Copy of Will) (Attach Copy of Trust.)
O 9.Litigation Proceeds Received O 10.Spousal Poverty Credit(Date of Death O 11. Election to Tax under Sec.9113(A)
Between 12-31-91 and 1-1-95) (Attach Schedule O)
CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0:
Name Daytime Telephone Number
JEFFREY S COHICK EA (717)249-5321
REGISTER OF WILI�S�NLY w rn �
� � � � C>
"4� _... rt3
First Line of Address m � G'7 C� :�7
390 ALEXANDER SPRING RD � � � �'�"°� �"�
_ � �n �Ca � �
_ �
Second Line of Address � � � � �
� C� �� �- �"1
City or Post Office State ZIP Code DATE FIt�ED� C.�,� � �
CARLISLE PA 17015 �" �-`� '�" °
�.�J `*1
Correspondent's e-mail address:jCOhiCk�COhICkBSSOC.COm
Under penalties of pery'ury,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,conect and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SI TURE OF PERSON RESP IBLE FOR FILING RETURN DATE
ADDRESS
95 COLD SPRINGS ROAD, RLISLE, P 0 5
SIG OF PRE R OTHER SE ATIV ATE
� s
ADDRESS
ALE ND SPRING ROAD, CARLISLE, PA 17015
PLEASE USE ORIQINAL FORM ONLY
Side 1
� 150561D105 1505610105 J
� 1505610205
REV-1500 EX(FI)
Decedent's Social Security Number
�ecedent's Name: RUTH E GUSLER
RECAPITULATION
1. Reai Estate(Schedule A). ............................................ 1.
2. Stocks and Bonds(Schedule B) ....................................... 2.
_ _ __
3. Closely Held Corporation,Partne�ship 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. 29,428.11
6. Jointly Owned Prope�ty(Schedule F) O Separate Billing Requested ....... 6. 2,729.85
__ ._. ._
7. Inter-�vos Transfers&Miscellaneous Non-Probate Property
(Schedule G) O Separate Biiling Requested........ 7.
8. Total Gross Assets(total Lines 1 through 7)............................. 8. 32,157.96
9. Funeral Expenses and Administrative Costs(Schedule H)................... 9. 1,948.50
10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............... 10. 193.09
11. Total Deductions(total Lines 9 and 10)................................. 11. 2,141.59
12. Net Value of Estate(Line 8 minus Line 11) .............................. 12. 30,016.37
13. Charitable and Govemmental 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. 30,016.37
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 A_ 15.
_ _ _
16. Amount of Line 14 taxable
at Iineai rate X.0 45 30,016.37 �s. 1,350.74
__ _ _ _ _ _ __ ___ _
_
17. Amount of Line 14 taxabie
at sibling rate X.12 17.
.,. .. ...
__
18. Amount of Line 14 taxable
at coilateral rate X.15 18.
_ _ _ _ _
19. TAX DUE ......................................................... 19. 1,350.74
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT p
$IC�@ 2
� 1505610205 1505610205 �
� .
REV 1500 EX(FI) Page 3 File Numbe�
Decedent's Complete Address:
DECEDENT'S NAME
RUTH E GUSLER
STREET ADDRESS
442 WALNUT BOTTOM ROAD
_.__._._....---..__......_._...._...--------._._. ..--- --------._.._.._.._.._ . _. __ _.... __ .__ _._._ _._._
_... .
_ ..
��N ; STATE ZIP
CARLISLE PA 17013
Tax Payments and Credits:
1. Tax Due(Page 2,Line 19) (1) 1,350.74
2. C�edits/Payments
A.Prior Payments ______. 1,250.00
B.Discount 62.50
� " Totai Credits(A+B} (2) 1,312.50
3. Interest
(3)
4. If Line 2 is greater than Line 1+Line 3,enter the difference. This is the OVERPAYMENT.
Fiii in oval on Page 2,Line 20 to request a refund. (4)
5. If Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 38.24
Make check payable to: REGISTER OF WILLS, AGENT.
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred.......................................................................................... ❑ �
b. retain the right to designate who shall use the property transferred or its income ............................................ ❑ �
c. retain a reversionary interest.............................................................................................................................. ❑ �
d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ �
2. If death occuRed after Dec.12,1982,did decedent transfer property within one year of death
without receiving adequate consideration?.............................................................................................................. ❑ �
3. Did decedent own an"in trust fo�'or payable-upon-death bank account or security at his or her death?.............. ❑ �
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.
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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 suroiving spouse
is 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 suroiving 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)j.
• The tax rate imposed on the net value of transfers to or for the use of the decedenYs lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)J.
• 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-sso8 EX+(o8-i2)
� pennsylvania SCHEDIJLE E _
DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC.
INHER[TANCE TAX RETURN PERSONAL PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
RUTH E GUSLER 21-13-0007
Include the proceeds of litigation and the date the proceeds were received by the estate.
Ali property jointly owned with right of survivorship must be disclosed on Schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
�. MEMBERS FIRSTCECKING ACCOUNT#439986-0011 810.27
2. MEMBERS FIRST SAVINGS ACCOUNT#439986-0000 26,606.24
3, MEMBERS FIRST CERTIFICATE OF DEPOSIT ACCT#439986-0040 2,011.60
4. ALL PERSONAL PROPERTY WAS GIFTED BY DECEASED MORE THAN 2 YEARS PRIOR TO DEATH 0.00
TOTAL(Also enter on Line 5, Recapitulation) � 29,428.11
If more space is needed,use additional sheets of paper of the same size.
REV-15og EX+(ol-io)
� , pennsylvania SCHEDI�ILE F
DEPARTMENT OFREVENUE
INHERITANCE TAX RETURN ]OINTLY-OWNED PROPERTY
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
RUTH E GUSLER 21-13-0007
If an asset became jointly owned within one year of the decedent's date of death,it must be reported on Schedule G.
SURVIVING]OINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT
A.
B.
C.
70INTlY OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY %OF DATE Of DEATH
REM FOR)OINT MADE INCLUDE NAME OF F[NANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMIIAR DATE OF DEATH DECEDENT'S VALUE Of
NUMBER TENANT JOINT IDENTIFYING NUMBER.ATTACH DEED FOR JOINTLY HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEttEST
i. A. 01/01/00 PNC BANK CHECKING ACCOUNT#50-0579-9176 5,459.69 50 2,729.85
JT OWNR:KAREN S ALLEMAN,RD#1 BOX345,LOYSVILLE,PA 17047
TOTAL(Also enter on Line 6, Recapitulation) � 2,729•85
If more space is needed,use additional sheets of paper of the same size.
REV-1511 EX+(10-09}
� pennsylvania _ SCHEDULE H
OEPARTMENT OF REVENUE FUNERAL EXPENSES AND
INHERITANCE TAX RETURN ADMINISTRATIVE COSTS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
RUTH E GUSLER 21-13-0007
Decedent's debts must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1' JASON SIEMAN MINISTER FOR FUNERAL SERVICE 125.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative Commissions: 0.00
Name(s)of Personal Representative(s) PAMELA A SHENK __ ____
Street Address 95 COLD SPRINGS ROAD
��ty CARLISLE State PA ZIp 17015
Year(s)Commission Paid: NONE
2. Attomey Fees:
3. Family Exemption:(If decedent's address is not the same as claimant's,attach explanation,)
Claimant
Street Address
City State ZIP
Relationship of Claimant to Decedent
4. Probate Fees: 173.50
5. Accountant Fees:
6. Tax Return P�eparer Fees: 150.00
�• INHERITANCE TAX RETURN PREPARATION FEES 1,500.00
TOTAL(Also enter on Line 9,Recapitulation) � 1,948.50
If more space is needed,use additional sheets of paper of the same size.
.
REV-1512 EX+(12-12)
� pennsylvania SCHEDULE I
DEPARTMENT OF REVENUE DEBTS OF DECEDENT,
INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS
RESIDENT OECEDENT
ESTATE OF FILE NUMBER
RUTH E GUSLER 21-13-0007
Report debts incurred by the decedent prior to death that remained unpaid at the date of death,inciuding unreimbursed medical expenses,
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1• BEAUTY&BARBER CARE AT NURSING HOME 30.00
2. CARE FIRST PHARMACY SERVICES LLC 154.84
3. DELUXE CHECK-CHECKS 8.25
TOTAL(Also enter on Line 10,Recapitulation) $ 193.09
If more space is needed,inse�t additional sheets of the same size.
REV-1513 EX+(01-10)
pennsylvania SCHEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX RETURN BENEFICIARIES
RESIDENT DECEDENT
ESTATE OF: FILE NUMBER:
RUTH E GUSLER 21-13-0007
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• PAMELA A SHNEK DAUGHTER $ 11,491.25
2. ROBERT C KRESSLER SON $ 8,618.44
3. KAREN S ALLEMAN DAUGHTER $ 8,618.44
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 TAXABIE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEEI: $
If more space is needed�use additional sheets of paper of the same size.
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LA�T WILL AND TESTAMENT OF BUTH E. GUSLER
I, Ruth E. Gusler, af Cumberland Caunty, Pennsylvania, being of sound
mind and memory, do make, publish and declare this rny Last Will and Testament,
herehy revol�ing any and aIl Wills by me heretofore made. �
FIRST: I direct that I be cr�mated and my remains interred in an urn
at the, Rolling Green Cemetary, the arrangements for �same already having been
made during my�lifetime.
SECQND: I give, devise and bequeath the follcawing:
a) Ta my son Robert C, Kressler, my curio cabi.net, my small stand with
marble top and stained glass Iamp.
b) Ta my granddaught�er,� Tiffany Gard.ner, my lamage miniatures
c} . To my grandchildren, Andrea Sbenk, Kyle Shenk and Nathan Alleman,
my remaining �rystal miniatures, to be divided among them in such manner as
: they shall choose, but if they are unwilling or unable to effect such division
: by their own choice, then m�r Euecutrix ehall sell such items and allacate the
proceeds equally among them.
d) Ta my� daughter Pamela A. Shenk, the set af dishes in m�r china
Clos et. �. 'r� a��-�,c�' � - 1"t r�.��.. � GJcr�l.��r'�.'"°'""'�.,'e��c�i.���rJ'�a�c�3�"�`G�'c�.�..
�"j ° � � . 9 �" --1 y'-c.1�,
THIRD: = give, devise and bequeath all my remaining tangib3e �
personal property, of whatsoever kind and wheresoever si�uate, to Robert C.
�'x�ssler, Pamela �!. shenk, Karer S. A1leman, Tiff.any Gardner, Nathan Alleman,
Kyle Shenk and Andrea Shenk, to be divided am+�ng them in auch manner ae they
shall choose, but if they are unwilling ar unable to effect such division by
their own choice, then my E�cecutrix shall sell such items and allocate the
proceeds equally among them,
FOUR.TH: I give, devise and bequeath to my dau+�hter, Pam�la A. Shenk,
�..:
10� af all of the rest and remainder of my estate whatsoev� kind � �r �
t�rt
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� wheresoever situate. � � �'� � �
mxc�, ,� z" �
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PAGE 1 aF 2 PAGES �► � � %�
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FIFTH: As to any part of my estate that cannot be distribu�ed
pursuant to any precedi.ng paragraphs of this Will, I devise same in equal
shares to Robert C. Kressler, Pamela A. Shenk, Karen S. Alleman.
SIX`T�I: T herehy nominat�, constitute and appoint my daughter,
Pamela A. Shenk, to he the Execu�rix of this my Last Will and Testament. I
direct �hat my perst�n�l representative be excused from entering and/or filing
any. band �o assure the prvper performance of her duties.
��
IN WTTNESS T�[HEREOF, I hava hereunta set my hand and aeal this ,���
day of Uctober, 20t�2.
. TESTATRI7�
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COMMON�rTF�ALTI�i OF PENNSYLVANIA:
: �§ .
COUNTY (7F Cumberland .
Ruth E. Gusler, the Testatrix, and the above witnesses, whose names
are signed ta the foregaing instrument, being first .duly sworn, each hereby
declares to the undersigned authority that the Testatrix signed and executed
the instrument as her Last Will and Testament in the_ presence of the witnesses
and that she had signed willingly, and that s�ie executed it as her free and
voluntary act for the purposes therein expressed, and that each of the
witneeees, in the pr+�sence and hearing of the Testatri�c, signed the will as
witness and that to the beat of their knc�wledge the Testatrix was at the time
eighteen years af age or older, af soun.d mind and under no constraint or undue
influence. .
Subscribed, sw rn to and ackn.awledged before me• �by �he Testatrix and
the witnesses,. this -�� day� af pctober, 24Qa.�
,�
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►� NOTARY PUBLIC
No�ciai Sa►1 ��i� � My Commission Expires:
.� Na�M.Yoffe,NatuY�
MY�Hill Boro� �.�� `
i�mmissi°p �P PAGE 2 OF 2 PAGES
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