HomeMy WebLinkAbout06-03-13 (2) � 1505610143
C EX(02-11)
REV��JOO � OFFICIAL USE ONLY
PA Department of Revenue pennsylvania co�nry coae vea� File Number
Bureau of Individual Taxes °�^^RMeNt�^�E
PO BOX280601 INHERITANCE TAX RETURN 21 12 1136
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
09 O5 2012 08 29 1918
DecedenPs Last Name Suffix Decedent's First Name M�
RIESTER SR. WILLIAM C
(If Applicable)Enter Surviving Spouse's Information Below
Spouse's Last Name Suffx Spouse's First Name MI
RIESTER CYRILLA g
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 � 2. Supplemental ReWm � 3, Remainder Retum(Date of Death
Prior[o 12-13-82)
� 4. Limitetl Estate � qy. FuWre Interest Compromise
�tlate oldeem ener 12-1282) ❑ 5. Federal ESWIe Tax Retum Required
� 8 Deretlent�iedTast'te � � peceEeirt�yie�jnetl�aLivingTNn � �
(Atlach Co otWll (At�ach C B. Tot31 Number of Sate De sit Boxes
� 9. LitigationProceedsReceived � 10.���?�'�.���ai�{oe��,toeatn � ��.Electionto�underSec�113(A)
n (Attach Sc eY�le O� rn
C
CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTI /HOINFOR N S�IICDBE DIRECTED TO:
Name 7�ne-Jelep�ne K57n�r
STEPHEN E PATTERSON r-�1`1 r�r�6?W14��. �
y� � � .. ..
9R�'aIS7ER(�WILL$UBF ONLY
_ � F� ..=: �:3
Firet Line of Address � �� � -� rn
SALZMANN HUGHES P C 23 `- "' °
<n 'T�
Second Line of Address
City or Post Office DATE FILED
State ZIP Code
WAYNESBORO PA 17268
correspondenese-maiiaddress: $patterson@salzmannhughes.com
Under penal6es of perjury,I deGare that I have ezamined this return,inclutling aaompanying schedules and statements,and to the best of my knovAedge and belief,
it is true.correct antl complete.Declaretlon ot preparer other than the personal representative is based on all information of which preparer has any knowletlge.
SIGNATU E O PERS9N RESPONSIBLE FOR LING RETURN OATE
s,�� . � �o �_,/� William C. Riester Jr
ADDRE S
8 Wooded Drive, Shippensburp PA 17257
SIGNATURE OF PREP THER THAN REPRESENTATIVE DATE
Stephen E. Patterson S/3„//3
ADORESS )�
239-B East Main Street, Waynesboro PA
Side 1
L, 1505610143 1505610143 J �
�
� 1505610243
REV-1500 EX
DecedenPs Social Security Number
oa�d�rsNema: Riester, William C. Sr.
RECAPITULATION
7. 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&Notes Receivable(Schedule D)........................................................ 4.
5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 64 ,525 . 17
6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 8� 863 . OS
7. Inter-Vivos Transfers&Miscellaneous t�oq-Probate Property
(Schedule G) U Separate Billing Requested............ 7.
8. ToWI Gross Assets(total Lines 1 through 7)........................................................ 8. 73 , 388 .22
9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 6�208 . 44
70. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. 1� 561 . O5
11. ToWI Deductions(total Lines 9 and 10)................................................................ 11. 7 � 7 6 9 . 4 9
12. Net Value of EsWte(Line 8 minus Line t 1).......................................................... 12. 65� 618 . 73
13. CharRable 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)............................................... �q. 65� 618 . 73
TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate,or
transfers under Sec.9116
(a)(t2)x.00 21 � 872 . 91 t5. 0 . 00
16. AmountofLinel4taxable 43 745 . 82 16. 1
at lineal rate X .045 i � 968 . 56
17. Amount of Line 14 taxable
atsiblingrateX.12 0 . 00 77. 0 . 00
18. Amount of Line 14 taxable
at collateral rate X.15 0 . 0 0 18. 0 . 0 0
19. TAXDUE................................................................................................................ 19. 1, 968 . 56
20. FILL IN THE OVAL IF YOU ARE RE�UESTING A REFUND OF AN OVERPAYMENT. �
Side 2
L 1505610243 1505610243 J
PA Inheritance Tax Return
Signature of Additional Fiduciaries
ESTATE OF FILE NUMBER
Riester,William C. Sr. 21-12-7136
Under penalties of peryury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of
my knowledge and belief,it' rrect and mplete.Declaretion of preparer other than the personal representative is based on all
information of which preparer has led e.
Signature#2 , ': �
Name Jonn H.Riester
Address1 72025 Paul Meadowa Drive
Address2
Clty, St2t@,ZIP Cincinnati.OH 45249
Date
REV-1500 EX Page 3 File Number 21-12-1136
Decedent's Complete Address:
DECEDENTS NAME
Riester,William C.Sr.
STREETADDRESS
Green Ridge Village, 210 Big Spring Road
CITY STATE ZIP
Newville PA 1724�
Tax Payments and Credits:
7. Tax Due(Page 2, Line 19) (1) 1,968.56
2. Credits/Payments
A. Prior Payments 1,863.90
B. Discount 98.10
Total Credits(A +g� (2) 1,962.00
3. Interest (g)
q. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. �p�
Check box on Page 2,Line 20 to request a refund
5. If Line 7 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 6.56
_ 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:or............................................................................................................... ❑ ❑X
d. receive the promise for life of either payments,benefits or care?............................................................ � �
2. if death occurred after Dec. 12, 19ffi, did decedent transfer property within one year of death without
receiving adequate consideration?.................................................................................................................... ❑ �
3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death7....... ❑ ❑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 PILE IT AS PART OP 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 transfars ta 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)(12)].
. The tax rate imposed on the net value of transfers to or for the use of the decedenPs lineal beneficianes is 4.5 percent,except as noted in
[72 P.S.§9116(a)(1)1.
. The taz 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-1b08 EX��17-70)
SCFIEDULE E
pennsylvania CASH, BANK DEPOSITS, & MISC.
DEPARTMENT OF REVENUE
INHERITANCETA%RETURN PERSONAL PROPERTY
RESIOENTDECEOENT
ESTATE OF FILE NUMBER
Riester,William C. Sr. 21-12 1136
Inclutla ihe proceatls ot IitiBe���erW tha tlete the praceeGa wera receivetl by the eatata.
All property Jolntlyownatl with tha ripht of survivonhip must ba tliwlosed on scMdula F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Green Ridge Village-refund of Residency Investment Fee 63,000.00
2 Highmark Btue Shield-refund for medical services rendered 570.50
3 Highmark Blue Shield-refund for medical services rendered 954.67
TOTAL(Also enter on Line 5, Recapitulation) 64,525.17
(If more spece is needed,atltlitional pages otthe same size)
Copyright(c)2010 form soflware only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10)
Rav-150H EX+�01�10)
pennsylvania SCHEDULE F
OEPARTMENTOFREVENUE JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Riester,William C. Sr. 27-12-1136
H en awat wea matle Jolnt within one year o�ths tlecetlent's tlete of Eaeth,It muet be roportetl on echeEU�e G.
SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT
A. William C Riester,Jr. 8 Wooded Drive Son
Shippensburg, PA 17257
B. John H Riester 12025 Paul Meadows Drive Son
Cincinnati, OH 45249
C.
JOINTLY OWNED PROPERTY:
DESCRIPTION OF PROPERTY %OF �ATE OF DEATH
ITEM LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANKACCOUNT DATE OF DEATH VAIUE OF
NUMBER FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR VALUE OF ASSE DECD'S DECEDENT'S INTEREST
TENANT JOINT JOINTLV-HELDREALESTATE. INTEREST
1 A 8 B 12/02/2004 Esteem Checking Account No.2168037, 26,588.36 33.334% 8,862.96
ACNB Bank, Gettysburg, PA
A&B 12/02/2004 Accrued income on Item 1 through date of 0.27 33.334% 0.09
death
TOTAL(Also enter on Line 6, Recapitulation) 8,863.05
(If more space is neetled,additional pages of the same size)
Copyright(c)2010 form soflware only The Lackner Group, Inc. Fortn PA-1500 Schedule F(Rev.01-10)
BUREAO oF INDIVIDUAL TAXES Pennsylvania lnheritance Tax � pennsylvania
Po BO% 280601 DEPqRTMENT OF REVENUE
NARRiSBURG PA 1�128-0601 Information Notice ... pE,-,s„Ex oo�exec �oaaz�
And Taxpayer Response FILE NO.2112-1136
ACN 12165507
DATE 12-OS-2012
Type of Account
Estate of WILLIAM C RIESTER Savings
SSN Checking
Date of Death 09-05-2012 Trust
WILLIAM C RISTER JR CountyCUMBERLAND Certificate
8 WOODED DR
SHIPPENSBURG PA 17257-9715
ACNB BANK provided the department with the information below indicating that at the death of the
above-named decedent you were a joint owner or beneficiary of the account identified.
Remit Payment and Forms to:
Account No.2188031
Date Established 12-02-2004 REGISTER OF WILLS
Account Balance $26,588.63 1 COURTHOUSE SQUARE
Percent Taxable X 16.667 CARLISLE PA 17013
Amount Subject to Tax $4,431.53
Tax Rate X 0.045
Potential Tax Due $�gg,q2 NOTE": If tax payments are made within three months of the
decedent's date of death, deduct a 5 percent discount on the tax
With 5% Discount(Tax x 0.95) $ (see NOTE") due. Any inheritance tax due will become delinquent nine months
after the date of death.
PART Step 1 : Please check the appropriate boxes below.
1
A �No tax is due. I am the spouse of the deceased or I am the parent of a decedent who was
21 years old or younger at date of death.
Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount
shown above as Potential Tax Due.
g �The information is The above information is correct, no deductions are being taken, and payment will be sent
correct. with my response.
Proceed to Step 2 on reverse. Do not check any other boxes.
� �The tax rate is incorrect. � 4.5% I am a lineal beneficiary(parent, child, grandchild, etc.) of the deceased.
(Select correct tax rate at
right, and complete Part � �p�o I am a sibling of the deceased.
3 on reverse.)
' � 15% All o[her relationships(including none).
p �Changes or deductions The information above is incorrect and/or debts and deductions were paid.
listed. Complete Part 2 and part 3 as appropriate on the back of this lorm.
E �Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax
inheritance tax form Return filed by the estate representative.
REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes.
Please sign and date the back of the form when finished.
PART Debts and Deductions
2
Allowable debts and deductions must meet both of the following criteria:
A. The decedent was legally responsible for payment,and the estate is insufficient to pay the deductible items.
B. You paid the debts after the death of the decedent and can furnish proof of payment if requested by the department.
(If additional space is required,you may attach 8 1/2"x 11"sheets of paperJ
Date Paid Payee Description Amount Paid
Total Enter on Line 5 of Tax Calculation $
PART Tax Calculation
3 If yau are making a correction to[he establishment date(Line 1)account balance(Line 2),or percent taxable(Line 3),
please obtain a written correction from the financial institution and attach it to this form.
1. Enter the date the account was established or titled as it existed at the date of death.
2. Enter the total balance of the account including any interest accrued at the date of death.
3. Enter the percentage of the account that is taxable to you.
a. First,determine the percentage owned by the decedent.
i. Accounts that are held "in trust for"another or others were 100%owned by the decedent.
ii. For joint accounts established more than one year prior to the date of death, the percentage taxable is 100%divided
by the total number of owners including the decedent. (For example:2 owners=50%,3 owners=33.33%,4 owners
=25%, etc.)
b. Next, divide the decedenYs percentage owned by the number of surviving owners or beneficiaries.
4. The amount subject to tau is determined by multiplying the account balance by the percent taxable.
5. Enter the total of any debts and deductions claimed from Part 2.
6. The amount taxable is determined by subtracting the debts and deductions from the amount subject to tax.
7. Enter the appropriate tax rate from Step 1 based on your relationship to the decedent.
If indicating a different tax rate, please state
your relationship to the decedent:
1. Date Established 1
2. Account Balance 2 $
3. Percent Taxable 3 X
4. Amount Subject to Tax 4 $
5. Debts and Deductions 5 -
6. Amount Taxable 6 $
7. Tax Rate 7 X _
8. Tax Due 8 $
9. With 5% Discount(Tax x .95) 9 X
St@p 2: Sign and date below. Return TWO completed and signed copies to the Register of Wills listed on the front of this form,
along with a check for any payment you are making. Checks must be made payable to"Register of Wills,Agent." Do not send
payment directly to the Department of Revenue.
Under penalty of perjury, I declare that the facts I have reported above are true,correct and complete to the best of my knowledge and
belief.
� , Work
��o�Q� Home717-�Z3��f��`�' ����
Taxpayer Signat ru e � Telephone Number Date
IF YOU NEED FURTHER ASSISTANCE, CONTACT CUMBERLAND COUNTY REGISTER OF WILLS, PA
DEPARTMENT OF REVENUE DISTRICT OFFICE, OR THE INHERITANCE TAX DIVISION AT
717-787-8327. SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS
ONLY: 1-800-447-3020
B�R�u oF INDIVIDUAL ,AXES Pennsylvania lnheritance Tax � pennsylvania
FO BOX 280601
HARRISBURG PA 11128-0601 IllfOf(Tl$t1011 NOtICC � DEPARTMENTOFREVENUE
And Taxpayer Response "� 15L`"��""` `�° °'
FILE NO.2112-1136
ACN 12165508
DATE 12-OS-2012
Type of Account
Estate of WILLIAM C RIESTER Savings
SSN Checking
Date of Death 09-05-2012 Trust
JOHN H RIESTER CountyCUMBERLAND Certificate
12025 PAULMEADOWS DR
CINCINNATI OH 45249-1327
ACNB BANK provided the department with the information below indicating that at the death of the
above-named decedent you were a joint owner or beneficiary of the account identified.
RemitPaymentand Formsto:
AccountNo.2188031
Date Established 12-02-2004 REGISTER OF WILLS
Account Balance $26,588.63 1 COURTHOUSE S�UARE
Percent Taxable X 76.667
CARLISLE PA 17013
Amount Subject to Tax $4,431.53
Tax Rate X 0.045
Potential Tax Due $ 199.42 NOTE': If tax payments are made within three months of the
decedenYs date of death, deduct a 5 percent discount on the tax
Wi[h 5%Discount(Tax x 0.95) $ (see NOTE`) due. Any inheritance tax due will become delinquent nine months
after the date of death.
PART Step 1 : Please check the appropriate boxes below.
1
A �No tax is due. I am the spouse of the deceased or 1 am the parent of a decedent who was
21 years old or younger at date of death.
Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount
shown above as Potential Tax Due.
g �The information is The above information is correct, no deductions are being taken, and payment will be sent
correct. with my response.
P�oceed to Step 2 on reverse. Do not check any other boxes.
� �The tax rate is incorrect. � 4.5% I am a lineal beneficiary (parent, child,grandchild, etc.) of the deceased.
(Select correct tax rate at
right, and complete Part � �p��o I am a sibling of the deceased.
3 on reverse.)
� 15%, All other relationships(including none).
p �Changes or deductions The information above is incorrect and/or debts and deductions were paid.
listed. Complete Part 2 and part 3 as appropriate on the back of this form.
E �Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax
inheritance tax form Return filed by the estate representative.
REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes.
Please sign and date the back of the form when finished.
PART Debts and Deductions
2
Allowable debts and deductions must meet both of the following criteria:
A. The decedent was legally responsible for payment,and the estate is insufficient to pay the deductible items.
B. You paid the debts after the death of the decedent and can furnish proof of payment if requested by the department.
(If additional space is required, you may attach 8 1/2"x 17"sheets of paper.)
Date Paid Payee Description Amount Paid
Total Enter on Line 5 of Tax Calculation $
PART Tax Calculation
3 If you are making a correction to the establishment date(Line 1)account balance(Line 2),or percent taxable(Line 3),
please obtain a written correction from the financial instkution and attach it to this form.
1. Enter the date the account was established or titled as it existed at the date of death.
2. Enter the total balance of the account including any interest accrued at the date of death.
3. Enter Ihe percentage of the account that is taxable to you.
a. First, determine the percentage owned by the decedent.
i. Accounts that are held "in trust for"another or others were 100%owned by the decedent.
ii. For joint accounts established more than one year prior to the date of death, the percentage taxable is 100%divided
by the total number of owners including the decedent. (For example:2 owners=50%, 3 owners=33.33%,4 owners
=25%, etc.)
b. Next, divide the decedent's percentage owned by the number of surviving owners or beneficiaries.
4. The amount subject to tax is determined by multiplying the account balance by the percent taxable.
5. Enter[he total of any debts and deductions claimed from Part 2.
6. The amount taxable is determined by subtracting the debts and deductions from the amount subject to tax.
7. Enter the appropriate tax rate from Step t based on your relationship to the decedent.
If indicating a different tax rate, please state
your relationship[o the decedent:
1. Date Established 1
2. Account Balance 2 $
3. Percent Taxable 3 X
4. Amount Subject to Tax 4 $
5. Debts and Deductions 5 -
6. Amount Taxable 6 $
7. Tax Rate 7 X ___
8. Tax Due S $
9. With 5% Discount(Tax x .95) 9 X
Step 2: Sign and da[e below. Return TWO completed and signed copies to the Register of Wills listed on the front of this form,
along with a check for any payment you are making. Checks must be made payable to"Register of Wills,Agent:' Do not send
payment directly to the Department of Revenue.
Under penal perjury, I declare that the facts I have reported above are true, correc[and complete to the best of my knowledge and
belief. V 1.G
Work � �j 1 0 �! � � �1 )
Home !
ax r gna re Telephone Number Date
IF Y NEED FURTHER ASSISTANCE, CONTACT CUMBERLAND COUNN REGISTER OF WILLS, PA
DEPARTMENT OF REVENUE DISTRICT OFFICE, OR THE INHERITANCE TAX DIVISION AT
717-787-8327. SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND/OR SPEAKING NEEDS
ONLY: 1-800-447-3020
REV-1577EX+��O-09)
pennsylvania SCHEDULE H
DEPARTMENT OF REVENUE FUNERAL EXPENSES AND
R SIDENTDEC ENTTURN ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Riester,William C. Sr. 27-72-1136
Decedent's debts must be reported on Schedule I.
ITEM
DESCRIPTION AMOUNT
A, FUNERAL EXPENSES:
See continuation schedule(s) attached 1,932.04
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Street Address
City State Zio
Year(s)Commission Paid
2. nnornev�s Fees Salzmann Hughes, P. C. 3,669.00
3. Family Exemption: (If decedenPs address is not the same as claimanYs,attach explanation)
Claimant
StreetAddress
City State Zio
Relationshio of Claimant to Decedent
4. Probate Fees Glenda Farner Strasbaugh, Register of Wills 216.50
5. AccountanYs Fees
6. Tax Return Preparer's Fees
7. Other Administrative Costs 390.90
See continuation schedule(s) attached
TOTAL(Also enter on line 9, Recapitulation) 6,208.44
Copyright(c)2009 form soflware only The Lackner Group, Inc. Form PA-7500 Schedule H(Rev. 10-09)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Riester,William C. Sr. 21-72-1136
ITEM
NUMBER DESCRIPTION AMOUNT
Funerel Exoenses
1 John Riester-reimbursement for meal following funerel 1,932.04
H-A 1,932.04
Other Administretive Costs
2 Cumberland Law Joumal-publishing Co-Executors'appointment 75.00
3 Deluxe Business Advantage Program -Estate checks 42.64
4 Salzmann Hughes, P.C. -reimbursement of fee for flling Spouse's Election to take Against 20.00
Will
5 The Sentinel-publishing Co-Executors'appointment 253.26
H-67 390.90
Copyright(c)2002 form software only The Lackner Group,Inc. Fortn PA-1500 Schedule H(Rev.6-98)
Rav.1613 EX�(12-08)
SCHEDULE 1
pennsylvania DEBTS OF DECEDENT,
DEPARTMENT OF REVENUE
INMERITANCETAXRETURN MORTGAGE LIABILITIES AND LIENS
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Riester,William C. Sr. 21-12-1736
Rsporl tlabb IncumE Oy Ma tlecetle�rt pNOr to deaN that nmainetl unpeltl et the tlete o/Eeeth,Inclu0lnB unrelmbunetl meElwl expanses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Presbyterian Homes-Senior Living expense for August 1,561.05
TOTAL(Also enter on Line 10, Recapitulation) 1,561.05
(If more space is needeQ atlditional pages o/the same size)
Copyright(c)2008 form soRwa2 only The Lackner Group,Inc. Form PA-1500 Schedule I(Rev. 12-OS)
REV-16f]EXi(0740)
pennsylvania SCFIEDULE J
DEPARTMENT OF REVENUE
INHERITANCE TAX HETURN BEN EF IC IARIES
RESIDENT OECEDENT
ESTATE OF FILE NUMBER
Riester,William C. Sr. 27-12-1136
RELATIONSHIP TO
NAME AND ADDRESS OF SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(Sl RECEIVING PROPERTY DECEDENT �yyords) ($$$)
I TAXABLE DISTRIBUTIONS [include outright spousal
distributions,and transfere
under Sec.9116 a 7.2
1 Cyrilla E Riester Spouse Right to elect 27,672.97
c/o William C. Riester,Jr. one-third(1/3)of
8 Wooded Drive estate
Shippensburg, PA 17257
2 Barbara A Carney Daughter One share 10,936.46
428 Ridge Road residue per Item
Porter Corners, NY 72859 ��� q
3 William C Riester,Jr. Son One share 10,936.45
8 Wooded Drive residue per Item
Shippensburg, PA 17257 III B
4 John H Riester Son One share 10,936.45
72025 Paul Meadows Drive residue per Item
Cincinnati,OH 45249 III C
5 Robin J Riester Son One share 10,936.46
2252 Remington CouR NE residue per Item
Marietta, GA 30066 II� D
Total 65,618.73
Enter dollar amounts for distributions shown above on lines 75 throu h 18 on Rev 1500 cover sheet as a ro 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 SHEET
Copyright(c)2010 form soflware only The Lackner Group,Inc. Fortn PA-1S00 Schedule J(Rev.01-10)
� W:\XW\DOCS\Wi11s�Riesrer,Wil;iamC.,Sr.Will.doc
LAST WILL AND TESTAMENT
I, William C. Riester, Sr., of 122 Lurgan Avenue, Shippensburg, Franklin County,
Pennsylvania, declare this to be my Last Will and revoke any will previously made by
me.
I. I direct that my enforceable debts and the expenses of my last illness, funeral and
burial shall be paid from my estate as soon as practicable after my death.
IT. By way of exolanation, althouRh I lo��e my wife; Cyr�lla E. Riester; very mtich; fnr.
reasons best known to myself, I have not included my wife in my Last Will and
Testament. I do, however, acknowledge that my spouse may have a right to elect
against my estate to a maximum of one third (i/3) of the electable estate. In the
event an elective share is claimed, my Executor shall select the assets which shall
fund the elective share to be distributed by my Executor to the electing spouse.
IIL I direct that all the rest, residue and remainder of my estate be divided into four (4)
equal shares and I give to each of the following who survives me the number of
shares set forth below:
1�. TO �2r}J2.*? A. Camey, m�� �l�ii�htar pne�(ll�char�.
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B. To William C. Riester, Jr., my son, one (1) share. �c� �> -��
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C. To John H. Riester, my son, one (1) share. �= r�; ` '�
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D. To Robin J. Riester, my son, one (1) share. oc- _z,- __
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In the event that any of the above-named beneficiaries fails to survive me, I direct
that his or her share be added to the shares of the others in the same proportions
they now bear to each other, and not be distributed to my beneficiaries' issue.
IV. All federal, state and other death taxes payable on the property forming my gross
estate for those purposes, whether or not it passes under this Will, shall be paid out
of the principle of my residuary estate just as if they were my debts, and none of
those taxes shall be charged against any beneficiary.
V. I appoint as Co-Executors of this, my Last Will, my son William C. Riester, Jr.
and my son John H. Riester, or the survivor of them. I direct that no trustee,
executor, guardian or other fiduciary named, nominated, or appointed in this Will
shall be required to post any bond or give any security of any type for any
purposes whatever. My personal representative(s) are hereby empowered to sell
my real estate and personal property at public or private sale at such time and in
such manner as my personal representative(s) may deem wise, and to make,
execute, acknowledge and deliver good and sufficient deed or deeds therefor to the
purchaser or purchasers thereof.
IN WITNESS WHEREOF, I, William C. Riester, Sr, the above-named Testator,
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have to this, my Last Will and Testament, set my hand and seu; this 2 4 day of
>-�-r.��, ��. , 2004.
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William C. Riester, Sr.
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SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named
Testator, as and for his Will, in the presence of us, who at his request, in his presence,
and in the presence of each other, have hereunto subscribed our names as witnesses in
attestation thereof.
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COMMONWEALTH OF PENNSYLVANIA :
: SS
COLTNTY OF FRANKLIN :
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On this, the 2`� day of r-�/��`r M S<1�. , 2004, before me,
i' 'I 1 ' � : ? � � ' ' , the undersigned officer, personally appeared Gregory
L. Kiersz, Supreme Court LD. No. 21928, known to me (or satisfactorily proven) to be a
member of the baz of the highest court of said state and a subscribing witness to the
�vi±hin instram�nt, and certified that he was personally preseilt when Testator;William C.
Riester, Sr., and witnesses, ,i � � ;� H. F � _�r< � and
s ti��. ,,, , ?. s���,-« , whose names are subscribed to the within
instrument, executed the same, and that said persons acknowledged that they executed the
same for the purposes therein contained.
In Witness Whereof, I hereunto set my hand and official seal.
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Notary Public ' '
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i Notarial Seal � � ���_Vm-�
Kada C.?erry, Notary Pubiic
Waynesboro BorrJ, Franklin County
My Commission �xqires�1qay 39, 2C05 �
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