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Home My WebLink About09-09-13 � J 1505611185 REV-1500 E"�02-,,,cF° OFFICIAL USE ONLV PA Oepartment of Ravenua County Code Year file Number Bureau of Intlrvidual Taxes PO BOX 260601 INHERITANCE TAX RETURN 21 13 �7�C 0 Marrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDrrYV Date of Birth MMDDVYYY 2D4-01-7079 06092013 07161919 DecedenPs Last Name Suffiz Decedent's First Name M I MULL VIRGINIA F (If Applicable)Enter Surviving Spouse's Information Below Spouse's t.ast Name Suffix Spouse's First Name M I MULL, JR. RAYMOND E Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW � 1.Origi�al Return � 2. Supplemental Retum � 3. Remainder Return(Date of Death Priorto 12-13-82) � 4. Limited Estate � 4a. Future Interest Compromise(date of ❑ 5. Federal Estate Tax Return Required deaih after 12-12-82) � 6. Oecedent Died Testate � 7. Decedent Maintained a Living Trust _— 8. Total Number of Safe Deposit Bo�aes (Attach Copy of Will) (Attach Copy of Trust.) ❑ 9. Litigation Proceeds Received ❑ 10.Spousal Poverty Credit(Date of Death 0 11•Election to Tax under Sec.9713(A) Beiween 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONOENCE AND CONFIDENTIAI.TAl(INFORMATION SHOUID BE DIRECTED TO: Name Daytime Telephone Number DAVID M• WATTS, JR• ESQ ?17-237-5�44 , t�EC�ISTER OF WILIS USE ONLX. " �... r First Line of Address � ` � MCNEES WALLACE & NURICK ; _ . � Second Line of Address � � t . PO BOX 1166 � � City or Post Office State ZIP Code � ` DATE FIIED ' HARRISBt1RG PA 171081166 � : : . .., i _. _ . . �_; , Correspondent's e-mail address: D W A T T$a�M W N•C 4 M Under panalties of perjury,I declara that I have examined this retum,including accompanying schedules and sWtements,and to the best ot my knowledge and beliet, it is true,correct and complete.Deciaration of praparer other than the personal representative is based on all infortnatlon of which preparer has any knaNedge. SIGNAlUR P SO RE NSI OR FILING RETURN DATE �i�� RTI�- ADD ESS � 307 PIN OAK COURT MECHANICSBUR6, PA 17D5� SIGNATUf2E OF,P OTHER THAN REPRESENTATIVE DA E `�.. � �"� � /� � � ADDRESS PO BOX 1166 HARRISBURG, PA 17108-1166 PLEASE U5E ORIGiNAL FORM ONLY Side 1 � 1505611185 1505611185 � OM4647 3000 � 1505611285 REV-1500 EX(Fl) Decedent's Name 1111 VTR�TNTA F RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 0 . 00 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . 2 3131023- 67 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C), , , , , 3 0 - 00 4. Mortgages and Notes Receivable(Schedule D) . , 4 0 - 00 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) , , , , , 5 0 .00 6. Jointly Owned Property(Schedule F) Separate Billing Requested 6 151653 . 27 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) E Separate Billing Requested . . . . 7. 141000 - 00 8. Total Gross Assets(total Lines 1 through 7) , , , , . , , , . , 8 3 42 1 676 - 94 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9. 111288 - 90 10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule 1) , , , , , , , . . 10. 0 - 00 11. Total Deductions(total Lines 9 and 10), , , , . , , . . 11 111 288 . 90 12. Net Value of Estate(Line 8 minus Line 11) , , , , , , , , , 12. 3311388 -04 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J), , , , , , , , , , . . 13 0 - 00 14. Net Value Subject to Tax(Line 12 minus Line 13) , 14. 331,388 - 04 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers unAer Sec.9116 (a)(1.2)X.0- 181954 . 62 15. 0 . 00 16. Amount of Line 14 t table at lineal rate X.0 4 312 433 - 4 3 16. 141059 . 50 17. Amount of Line 14 taxable at sibling rate X.12 0 . 00 17, 0 . 00 18. Amount of Line 14 taxable at collateral rate X.15 0 . 00 18. 0 . 0 0 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 14 ,059 . 50 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505611285 1505611285 CM4648 3.000 REV-1500 EX(A) Page 3 File Number Decedent's Complete Address: 21 13 0720 DECEDENT'S NAME L _ VIRGINIA F STREETADDRESS SIRCLE _ C M E L N 4 IXT Y _ C) STATE ZIP (1ECHA I S URG PA Tax Payments and Credits: I Tax Due(Page 2,Line 19) (1) 14,059- 50 2. Credits/Payments A. Prior Payments 0.U B. Discount 702.98 Total Credits(A+B) {2) 702 .98 3, Interest (3) 0 .00 4. if Lire 2 Is greater than Line 1+Line 3,enter the difference.This is the OVERPAYMENT. Fill In box 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) 13,3 56 52 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 end: Yes No a. retain the use or income of the property transferred . . . . . . . . . . . . . . . . . . . . X b. retain the right to designate who shall use the property transferred or its income . . . . . . . X c. retain a reversionary interest , . . . . . . . d. receive the promise for life of either payments,benefits or care? ❑ 2. If death occurred after Dec. 12, 1982,did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ® ❑1 1 Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? ❑ I n I 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 OUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE 0 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)(1)]. 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)(ti) (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 172 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. OM4671 2 000 REV,)5 EX.(&!12) ' pennsylvania DEPARTMENT OF REVENUE WHERffANCE TAX RETURN STOCi SDUBONDS RESIDENT DECEDENT ESTATE OE FILE NUMBER VIRGINIA F. M[JLL 21 13 0720 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE 7. 2,899. 996 Shares OF DEATH Brandywine Fund 2 3,979. 964 Shares 78,067.89 Bridgeway Ultra Small Company 3 3,494.389 Shares 156,611.58 Vanguard Star Fund 78,344.20 TOTAL (Also enter on Line 2,Recapitulation) $ 'W4696 2,000 If more space is needed, insert additional sheets of the same size 313,023.67 REV-1509 IX+(01-10) pennsylvania SCHEDULE F DEPPRTMENT OF REVENUE INHERITANCE TAX RETURN JOINTLY-OWNED PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: VIRGINIA F MULL 21 13 0720 If an asset became jointly owned within one year of the decedenYs date of death,it must be reported on Schedule G. SURVNINGJOINTTENANT(S)NANE(S) ADDRESS RaAT10NSHIPTO DEC�li A Mull, Jr. , Raymond E 215 Messiah Circle, Mechanicsburg PA 17055 Surviving Spouse B Mull, Robert R 307 Pin Oak Court, Mechanicsburg, PA 17050 Son JOINTLY OWNED PROPERTY: DESCWPTION OF PROPHtTY °�OF DATE OF DEATH �� FORJOINT NW E INCLUDENAhEOFFINANCIALINSTITUTIIXJANDBANKACCWNTNUhHERORSIMLAR DATEOFDEHTH (��Q�IT'S VALUEOF NUN�ER TENANT JOI�VT I�ENTIFYINGNUrvHER.ATTACH DEED FIXi JqNTLV HELDREAL ESTATE. VALUE OF ASSET INTB�EST DEC�H�IT'S IME�EST The following accounts wer held with Members First Credit Union, Account No. 11072; See attached Department notices: 1 BA 6/7/1969 Members First Federal Credit Union Savings Account 791.06 33.3338 263. 69 2 BA 9/25/1985 Members First Federal Credit Union Savings Account 3,716.71 33.3332 1,238.90 3 BA 6/3/1976 Members First Federal Credit Union Checking Account 38,453.05 33.3333 12,817. 68 4 BA 8/7/1969 Members First Federal Credit Union Savings Account 4,000.00 33.3250 1,333.00 TOTAL (Also enter on Line 6, Recapitulation) $ 15,653.27 swasnE z.000 If more space is needed, use additional sheets of paper of the same size. REV-1510 EX+co8-o9, SCHEDULE G pennsylvania DEPAR7MENTOFREVENUE INTER-VIVOS TRANSFERS AND INHERITANCETAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER VIRGINIA F. MCTLL 21 13 0720 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 EXCLUSION TAXABLE ITEM INCLLDETI-EN�MEOFT£iWWSFEREE,TFEIRRFIATI0N5F1PTODECEDENTAPD DATEOFDEATH %OFDECD'S NUMBE 11'ELWIEOFIRMSFFRATfPCFiACOPYOFTFEDEEDFORREALESTATE. VALUEOFASSEI� INTEREST IFAPPIJCABLE VALUE �• GIFTS MADE WITHIN ONE YEAR: Cash Gift to Robert Mull (son) made January 8, 2013 6,500.00 100.0000 3,000.00 3,500.00 2 Cash gift to Barbara Mull (daughter-in-law) on January B, 2013 6,500.00 100.0000 3,000.00 3,500.00 3 Cash gift to Ronald Mull (son) • on January 8, 2013 6,500.00 100.0000 3,000.00 3,500.00 4 Cash gift to Terri Mull (daughter-in-law) on January 8, 2013 6,500.00 100.0000 3,000.00 3,500.00 5 Cash gift to Cole Sasser (grandson) on January 9, 2013 2,500.00 100.0000 2,500.00 0.00 TOTAL(Also enter on line 7,Recapitulation)$ 14 000.00 If more space is needed,use additional sheets of paper of the same size. � 9W46AF 2.000 REV-751/EX+�,�, SCHEDULE H pennsylvan ia DEPAF2TMENTOF REVENUE FUNERAL EXPENSES AND INHERITMICETAXRETURN ADMINISTRATIVE COSTS RES�ENTOECEDENT ESTATE OF FILE NUMBER VIRGINIA F. MULL 21130720 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: �. Auer Cremation Services 1,977.82 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2. AttorneyFees: MCNees Wallace & Nurick LLC (estimated) 5,000.00 3. Family Exemption:(If decedent's address is not the same as claimanYs,attach e�lanation.) 3,500.00 Claimant Raymond E. Mull, Jr. Street Address 215 Messiah Circle City Mechanicsburq State PA ZIP 17055-0000 Relationship of Claimant to Decedent SPOUSE a. Probate Fees: 478.50 5. Accounta�t Fees: 6. Tax Return Preparer Fees: 7. 1 CumberZand Law Journal Legal Advertising 75.00 Total from continuation schedules . . . . . . . . . 257.58 TOTAL(Also enter on Line 9,Recapitulation) $ 11 288.90 9W46AG 2.000 If more space is needed,use additional sheets of paper of the same size. Estate of: VIRGINIA F. MULL 21 13 0720 Schedule H Part 7 (Page 2) 2 Journal Multimedia Legal Advertising (Central Penn Business Journal) 150.00 3 McNees Wallace & Nurick LLC Reserve for closing costs re duplicating, postage, etc. 50.00 4 McNees Wallace & Nurick LLC; Costs Advanced re duplicating 9.00 5 Robert R. Mull Miscellaneous expenses re postage, parking charges 48.58 Total (Carry forward to main schedule) 257.58 REV-1513EX+(01-10) SCHEDULE J pennsylvania DEPARTMEMOF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: VIRGINIA F. MCTLL 21 13 0720 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).] �. Barbara Mull 307 Pin Oak Court Mechanicsburg, PA 17050 Cash gift within 1 year Daughter-in-law 3,500.00 2 Ronald W. Mull 1801 Reynolds Road Barnwell, SC 29812 Cash gift within 1 year Son 3,500.00 3 Terri Mull 1801 Reynolds Road Barnwell, SC 29812 Cash gift within one year Daughter-in-law 3,500.00 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. �� 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. $ 0.00 swasni 2.00o If more space is needed, use additional sheets of paper of the same size. Estate of: VIRGINIA F. MULL 21 13 0720 Schedule J Part 1 (Page 2) Item No. Description Relation Amount 4 Virginia F. Mull Trust Raymond E. Mull, Jr. & Robert R.Mull, Trustees c/o 307 Pin Oak Court Mechanicsburg, PA 17050 Remainder in Trust - $290,606.79 Credit Shelter T 290,606.79 5 Robert R. Mull 307 Pin Oak Court Mechanicsburg, PA 17050 50$ of Members First Joint Accounts Cash Gift within 1 year Son 11,326.64 6 Raymond E. Mull, Jr. 215 Messiah Circle Mechanicsburg, PA 17055 50� of Members First Joint Accounts Life Estate of Trust - $11,127.98 Surviving Spouse 18,954.62 REV-1514EX+(4-09) SCHEDULE K pennsylvania LIFE ESTATE ANNUITY OEPPR7MEM OF REVEM.E � BureauoflndiHdualTares 8�TERM CERTAIN ao eoXzSo6o� CHECK BOX 4 ON REV-1500 COVER SHEET Harrisburg PA 17t2$-OF>01 ( � ESTATE OF FILE NUMBER VIRGINIA F. MULL 21 13 0720 This schedule should be used for all single-life,joint or successive life estate and term-certain calculations. For dates of death prior to 5-1-89, actuarial factors for single-life calculations can be obtained from the Department of Rev�enue. Actuarial factors can be found in IRS Publication 1457, Actuarial Values,Alpha Volume for dates of death from 5-1-89 to 4-30-99, and in Aleph Volume for dates of death from 5-1-99 and thereafter. Indicate below the type of instrument that created the future interest below and attach a copy of it to the tax return. X❑Will � Intervivos Deed of Trust ❑Other • NAME OF LIFE TENANT DATE OF BIRTH NEAREST AGE AT TERM OF YEARS DATE OF DEATH LIFE ESTATE IS PAYABLE Raymond E. Mull, Jr. 06/15/1918 95 X Life or Term ofYears Life or Term of Years Life or Term of Years Life or Term of Years Life or Term of Years 1. Value of fund from which life estate is payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 301,734.77 2. Actuarial factor per appro riate table . . . . . . . • . . • . . • • . • • • . • • • • • • � • • • • • 0.03688 Interest table rate- � 3.5% ❑ 6°/a ❑ 10% � Variable Rate 1.20000% 3. Value of life estate(Line 1 multiplied by Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 11,127.98 • NAME OF LIFE ANNUITANT DATE OF BIRTH NEAREST AGE AT TERM OF YEARS DATE OF DEATH ANNUITY IS PAYABLE Life or Term of Years Life or Term of Years Life or Term of Years n Life or n Term of Years 1. Value of fund from which annuity is payable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 0.00 2. Check appropriate block below and enter corresponding number . . . . . . . . . . . . . . . . . . . . 0.000 F❑requency of payout-❑Weekly(52) 8 Bi-weekly(26� Monthly(12) Quarterly(4) �Semi-annually(2) Annually(1) Other( ) 0 3. Amount of payout per period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 0.00 4. Aggregate annual payment, Line 2 multiplied by Line 3 . . . . . . . . . . . . . . . . . . . . . . . . . 0.00 5. Annuity Factor(see instructions) Interest table rate-� 3 1/2% � 6% � 10% �Variable Rate 0.00000% 0.00000 6. Adjustment Factor(See instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0.00000 7. Value of annuity-If using 3.5%, 6%, or 10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 . . . . . . . . . . . . . . . . . . . . $ 0.00 If using variable rate and period payout is at beginning of period,calculation is: (Line 4 x Line 5 x Line 6)+Line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 0.00 NOTE: The values of the funds that create the above future interests must be reported as part of the estate assets on Schedules A through G of the tax return. The resulting life or annuity interest should be reported at the appropriate tax rate on Lines 13 and 15 through 18 of the return. If more space is needed,use additional sheets of the same size. 8W46AJ 1.010 REV-1647EX+(02-10) SCHEDULE M pennsylvania FUTURE INTEREST COMPROMISE DEPARTMENTOF REVENUE INHERITANCE TAX RETURN RESIDENTDECEDENT (Check Box 4a on REV-1500) ESTATE OF FILE NUMBER VIRGINIA F MULL 21 13 0720 This schedule is appropriate only for estates of decedents who died after Dec.12,1982. This schedule is to be used for all future interests where the rate of tax that will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument that created the future interest and attach a copy to the tax return. � Will ❑Trust ❑Other I. Beneficiaries NAME OF BENEFICIARY RELATIONSHIP DATE OF BIRTH AGE TO NEAREST BIRTHDAY 1.Mu11, Jr. , Raymond E Survivin Spouse 6/15/1918 95 2. 3. 4. 5. II. For decedents who died on or after July 1, 1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within nine months of the decedenYs death, check the appropriate box below and attach a copy of the document in which the sunriving spouse exercises such withdrawal right. Unlimited ri ht of withdrawal Limited ri ht of withdrawal III. Explanation of Compromise Offer: See attached offer IV. Summary of Compromise Offer: 1.Amount of future interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 301,734.77 2.Value of Line 1 exempt from tax as amount passing to charities,etc. (Also include as part of total shown on Line 13 of REV-1500.) , , , , , , $ 0.00 3.Value of Line 1�ssing t0 Spouse a�propriate tax rate Check one. 6%, �3%, X p% . . . . . . . . . . . . . . . $ 11,127.98 (Also include as part of total shown on Line 15 of REV-1500.) 4.Value of Line 1 ta�ble at lineal rate Checkone. � 6%, X❑4.5% , , , , , , , , , , , , , , , , , , , $ 290,606.79 (Also include as part of total shown on Line 16 of REV-1500.) 5.Value of Line 1 taxable at sibling rate(12%) (Also include as part of total shown on Line 17 of REV-1500.) , , , , , , $ 0.00 6.Value of Line 1 taxable at collateral rate(15%) (Also include as part of total shown on Line 18 of REV-1500.) . . . . . . $ 0.00 7.Total value of future interest(sum of Lines 2 thru 6 must equal Line 1) . . . . . . . . . . . . . . . . . . . . $ 301,734.77 If more space is needed, use additional sheets of paper of the same size. 9W46AN 2.000 VIRGINIA F. MULL ESTATE ATTACHMENT TO SCHEDULE M—FUTURE INTEREST COMPROMISE FILE NO. 21-13-0720 Will Provisions: Per Item III of the Will of Virginia F. Mull, all of the estate residue passes to the Trustees of a Trust for the sole use of the decedent's spouse. Item III Trust Per Item III of the Will, all of the estate residue will pass to the Item III Trust. The amount to fund the Item III Trust is $301,734.77. The terms of the Item III Trust are: Income and Principal Distributions During Spouse's lifetime: (1) Income. The Trustees shall distribute the net income at least quarterly to the decedent's spouse, Raymond E. Mull, Jr. (2) Discretionary Principal Distributions. The Trustees may also distribute to or for the benefit of Mr. Mull so much of the principal of the trust property as the Trustees shall from time to time deem necessary or proper for his health, maintenance and support, taking into account other available funds including the individual assets of Mr. Mull. (3) Right of Withdrawal. Mr. Mull has the annual right to request a distribution from the Item III Trust in an amount not in excess of the greater of Five Thousand Dollars ($5,000) or five percent (5%) of the trust principal. Distribution Upon Spouse's death: At the death of Mr. Mull, the Item III Trust is distributable to the decedent's issue. Family Back�round: Raymond E. Mull, Jr., the decedent's spouse, is 95. The decedent was survived by her children, Robert Ray Mull and Ronald Wayne Mu1L Proposed Future Interest Compromise: Under the terms of the Item III Trust, Mr. Mull is entitled to 100% of the life estate calculated as follows: -1- $301,734.77 X .03688 (life factor) _ $11,127.98 Accordingly, our compromise is that the $11,127.98 of the Item III Trust be allocated to the surviving spouse and be taxed at 0%, and that the remainder of the Item III Trust of $290,606.79 ($301,734.771ess $11,127.98) be allocated to the decedent's lineal descendants and be taxed at a 4.5%tax rate. -2- REV-1649 EX+(09-12) pennsylvania SCHEDULE O DEPARTMENTOF RE�ENUE ELECTION UNDER SEC.9113(A) INHERITANCE TAX RETURN (SPOUSAL TRUSTS) RESIDENT OECEDENi ESTATE OF FILE NUMBER VIRGINIA F MULL 21 13 0720 PART A-DEFERRING STATEMENT For all trust assets reportable for Pennsylvania inheritance tax purposes for which a deferral of tax is being elected under Section 9113(a), the personal representative responsible for filing the return and the trustee(s) of the trust in question hereby acknowledge the department's Statement of Policy set forth at 61 Pa.Code§94.3 concerning any potential termination of the trust under 20 Pa.C.S. §7710.1 that occurs after the return was filed. Specifically,the signatories recognize each individual's assumption of liability for inheritance tax consequences that result from any termination of the trust under 20 Pa.C.S. §7710.1 that occurs after a return has been filed. Signature of Person Responsible for Filing Return Signature(s)of Trustee(s) PART B -ELECTION TO TAX AMOUNTS Complete this section only if making the election to tax available under Section 9113(a)of the Inheritance 8� Estate Tax Act. If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust.This election applies to the �'ticle III Trust/Bypass Trust(marital, residual A, B, by pass, unified credit,etc.). Enter the description and value of all interests for which the Section 9113(a) election is made. DESCRIPTION VALUE Virginia F. Mull Trust; 100� of residue 301,734.77 Total 301 734.77 If more space is needed, insert additional sheets of the same size. 2W46E2 2.000 ESTATE O F VI RG I N IA F . MULL NO . 21 -13 -0720 COPY - LETTERS TESTAMENTARY AND DECEDENT'S WILL DATED 9/26/1997 AND CODICIL DAT E D 7/6/2 0 01 REGISTER OF WILLS CERTIFICATE OF CUMBERLAND COUNTY GRANT OF LETTERS PENNSYLVANIA No. 2013- 00720 PA No. 21- 13- 0720 Es ta te Of: VIRGINIA F MULL (Firsf,Middle,LastJ La te Of: UPPER ALLEN TOWNSHIP CUMBERLAND COUNTY Deceased Soci al Securi ty No: 204-01-7079 WHEREAS, on the 27th day of June 2013 instruments dated: Septembe�26th 1996 July 6th 2001 were admi tted to probate as the last will and codicil of V/RG/N/A FMULL (Firs[,Middle,Last) late of UPPERALLEN TOWNSH/P, CUMBERLAND County, who died on the 9th day of June 2013 and, WHEREAS, a true copy of the will &codicil as probated is annexed hereto THEREFORE, I, GLENDA FARNER STRASBAUGH , Regi s ter of Wi I1 s in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: ROBERT R MULL who has duly qualified as EXECUTOR(R/X) and has agreed to administer the estate according to law, all of which fully appears of record in my offi ce a t CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 27th day of June 2013. Register of ills �1�.�. � Pp ��.�p�� Deputy **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) ep\�11e\muLl.vis\9-9fi � ^n n -,r.�'" `�_ '_ �t��:_l.' , :i: _,_ .., i . _ ... vl+ . 1\=�~��. , �i1 V{� .. ..._....7 '��::3 J��J 27 ��`� 10 55 LAST WILL AND TESTAMENT oF CL��;i; J�- YIRGINIA F. �:-\,1�fU t,I��' `:`,�r:�-� cuE�aER��s�{o �o., ��; I, VIRGINIA F. MULL, of the Borough of Lemoyne, County of Cumberland, and Commonwealth of Pennsylvania, declare this to be iuy last will and revoke any will previously made by me. ITEM I: I bequeath my automobiles, household and personal effects and other tangible personalty of like nature (not including cash or securities} together with any existing insurance thereon, to my husband, RAYMOND E. MULL, JR. , if he survives me by thirty (30 ) days . Should my husband, RAYMOND E. MULL, JR. , not be living on the thirty-first (31st) day after my death, I bequeath such tangible personalty and insurance tY�ereon to such of my children as are living on the thirty-first (31st) day after my death, to be divided among them by my Executor with due regard for their personal preferences in as nearly equal shares as practical. ITEM II: If my husband, RAYMOND E. MULL, JR. ,; survives ine by thirty (30) days, and if the federal estate tax due becau�e of my death will be reduced by making this gift for his benefit, I devise and bequeath to iny husband, RAXMOND E. MUI�L, JR. , absolutely, an amount equal to the least amount (based upon values as finally determined for federal estate tax purposes) as shall be needed for the federal estate tax unlimited marital deduction to reduce the federal _ -. estate tax to the lowest possible figure after full use of all other � Page 1 of 9 deductions and credits allowable in calculating the federal estate tax, except that such amount shall be calculated without regard to the augmenting of my taxable estate by reason of generation-skipping transfers and without regard for any credit for state death taxes that would not otherwise be payable. Accordingly, I direct that: A. If the marital deduction, or any similar benefit, is allowable with respect to any property, including property held by �ntire�ies, which my husband has received prior to my death or at my death will receive otherwise than pursuant to this Item TI, the value of such property shall be taken into consideration in calculating the size of the gift under this Item II. B. No property ineligible for the marital deduction, or any sunilar benefit, shall be distributed to this gift for my husband, R.AYMOND E. MULL, JR. , pursuant to this Item II. C. Either cash or investments or both may be allocated to the gift under this Item II. _ � D. Any property allocated under this Item II in kind shall be valued at the value at which it is finally included in my gross estate for federal estate tax purposes, provided that the aggregate market value thereof on the date of allocation (plus the value as finally determined for federal estate t� purposes of all other property qualifying for the marital deduction) is at least equal to the dollar value of the marital deduction as f inally determined for f ederal estate tax purposes. Page 2 of 9 E. If any provision of this Item II shall result in depriving my estate of the marital deduction for federal estate tax purposes, such provision is hereby revoked and this Item II shall be read as if any portion thereof inconsistent with allowance of the marital deduction for federal estate tax purposes is null and void. ITEM III: If my husband, RAYMOND E. MULL, JR. , survives me by thirty ( 30) days, I devise and bequeath the residue of my estate, of zvery nature and wherev.er situate, to the Co-TrLStees hereinafter named, IN TRUS2, for the following uses and purposes: . A. To pay the net income therefrom to my husband, R.AYMOND E. MULL, JR. , for and during his lifetime in such periodic install- ments as the nonspouse Co-Trustee shall find convenient, but at least as often as quarter-annually. B. As much of the grincipal of this trust as the nonspouse Co-Trustee, in his sole discretion, may from time to time think advisable for the support of my husband to maintain him in the station of life to which he is accustomed at my death, shall be either paid to him or else applied directly for his benefit by the nonspouse Co- Trustee after taking into account his other readily avail��ble assets and sources of income. C. The nonspouse Co-Trustee may agply the net income and principal of this trust for the support of my husband, RAYMOND E. MULL, JR. , should he by reason of age, illness or other cause, in the opinion of the nonspouse Co-Trustee, be incapable of disbursing it. Page 3 of 9 D. In addition to the above provisions, my husband shall have the power to direct Co-Trustees to pay to him or to apply out of principal in each year, including the year of my death, an amount not in excess of the greater of Five Thousand ($5, 000 . 00 ) Dollars or five (5$) percent of the then aggregate value of the trust princigal. This power is non-cumulative and can be exercised only by an instrument in �,rriting signed by my husband, and delivered to Co- � Trustees. �. Upon the death of my husband, RAYMOND E. MULL, JR. , or upon my death should my husband predecease me, the Co-Trustees shall distribute the balance of the principal and any accumulated and undistributed income pursuant to the provisions of Item IV herein. ITEM IV: If my husband, RAYMOND E. MULL, JR. , predeceases me or dies on or before the thirtieth (30th} day following my death, or upon the �eath of my husband as provided in Item III.E. herein, I devise and bequeath all of my estate, of every nature wherever situate in equal shares to such of my children, ROB�RT RAY MULL and RONALD WAYN� MULL, as survive me by thirty (30 ) days. Should any of my above named children predecease or die on or before the thirtieth (30th) day following my death, the share of such deceased child shall be distrib- uted in equal shares between the deceased child's spouse and the deceased child's children. ITEM V: Should any person entitled to a share of my estate not have attained the age of twenty-one (21) years at the time of distri- bution to hun or her or, in the opinion of the Trustee, be incapable Page 4 of 9 of disbursing his or her share because of illness or other cause, I devise and bequeath the share of each such issue to the Co-Trustees hereinafter named, IN SEPAR.ATE TRUST, to hold, manage, invest and reinvest the share so received, and the accumulation of income thereon, and to use and apply the income and principal, or so much thereof as, in the Co-Trustees ' discretion, may be necessary or appropriate for such child's support and education (including college education, both graduate and undergrad�ate) without regard to his or her parent's ability to provide for such support or education, to make payment for these purposes, without further responsibility, to such child or such ehild's parents or to any person taking care of such child. Any principal or income not so applied shall be distributed to such child absolutely when he or she attains the age of twenty-one (21) years or become competent. If he or she dies before obtaining age twenty-one (21) years or before becoming competent, the trust shall terminate and such shares shall be distributed to his or her personal representative. ITEM VI: The interests of the beneficiaries hereunder shall not be subject to anticipation or voluntary or involuntary alienation. ITEM VII: All federal, state and other death taxes payable because of my death, with respect to the property forming my gross estate for t� purposes, whether or not gassing under this will, _ together with any interest or penalty imposed in connection with such tax, shall be considered a part of the expense o.� the administration Page 5 of 9 of my estate and shall be paid from my residuary estate without apportionment or right of reimbursement. ITEM VIII: My Executor and Co-Trustees shall have the following powers in addition to those vested in them by law, and by other provisions of my will applicable to all groperty, whether principal or income, including property held for minors, exercisable without court approval and effective until actual distribution of all property: A. To retain any o� a11 of the assets of my estate, real ar personal, including stock of a corporate fiduciary or of its parent holding company, without regard to any principle of diversification. B. To invest in all forms of property, including stocks, common trust funds and mortgage investment funds whether operated by my corporate fiduciary or others, without restriction to investments authorized for Pennsylvania fiduciaries, as they deem proper, and without regard to any princigle of diversification. C. To sell at public or private sale, to exchange or to lease for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms or conditions as they deem proper. D. To allocate receipts and expenses to principal or income, or partly to each, as they, from time to time, think proper in their sole discretion. �. To borrow from, or to sell to, my Co-Trustees even though such Co-Trustees may be my �xecutor. F. To compramise any claim or controversy. Page 6 of 9 G. To join with my husband, RAYMOND E. MULL, JR. , or his personal representative, in filing a joint income tax return without requiring him �o indemnify my estate against liability for the tax attributable to his income and to consent to an� gift made by my husband during my lifetime being treated as having been made one-half by me for purposes of the federal gift tax law. ITEM IX: I appoint my husband, RAYMOND E. MULL, JR. , and my soR, ROBERT F.AY MULL, Co-Trustees af any trusts created by this my last will. ITEM X: I appoint my husbaRd, RAYMOND E. MULL, JR. , Executor of this my last will. Should my husband, RAYMOND E. MULL, JR. , fail ta qualify or cease to act as Executor, I appoint my son, ROBERT RAY MULL, Executor with the same powers and duties of this my last will. ITEM XI: I direct that my Executor and Co-Trustees and their successors shall not be required to give bond for the faithful perf ormance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, VIRGINIA F. MULL, have hereunto set my a hand� and seal this ��'�``�-- day of , �r„��. ��1�x� , 1996. ; � - . � - p .t � -�.�t. ��: , � � � V�RGINIA F. I�IULL �J SIGAiED, SEALED, PLTBLISHED and DECLA.RED by VIRGINIA F. MULL, the Testatrix above named, as and for her Last Will and Testament, and in Page 7 of 9 COMMONWEALTH OF PENNSYLVANIA) ) SS. COUNTY OF CUMBERLAND ) We, �., �:5� and f�' �- �� . � � 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 'Festatrix sign and execute the instrument as her last will; that Testatrix 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; that to the best of our knowledge, the Testatrix was at that time eighteen or more years of age, of sound mind and under no constraint or undue influe�� e. A fl . �, __'." ,fh, L�� k '�` �itness v '�� U ` fS cr..�t,t 7C �—�-��' � W1tI�;�SS � Sworn to or affirmed to and acknowledged before me by � �,,, 1-� �-.p and `I�� • ��f , witnesses, f� � � thi s �� day o f �i�(�`r�J�-�� , 19 9 6 . , U �� . i �� ,�'��c-c��`� ! Notary Public ' �G��!�� 4 E�L Pa e 9 of 9 GC��.h'��E �. �4��..:, i�,��t,�rv c��ii� g P��::+��ff�!'•.��,�:� t�-u?'�s��;r;W�iG ui}. �}j G��:�iaSiQn zx�i�es ��ri1 i3,a9�9 � Fr-CC,''�'�� , — -,;,,� �. � .__ . _ :�:; z�G{ST�:;; :"s� '..''`_'.S FIRST CODI�a�. iUr� �7 �;� 1 J 55 �. � u t c. ��, �F C L E�;;i C�� VIRGINIAF. MULCL`P'HaPdS' C;;iJ;;�i CU�4BERL�`,P�:7 �0., ;=:� I, VIRG{NIA F. MULL, of Cumberland County, Pennsylvania, declare this to be a First Codicil to my Will dated September 26, 1996. First: I hereby add the folfowing additional language to item fX: Should either of my Co-Trustees be unable or unwilling to serve, I appoint my son, Ronald W. Mull, as Successor Co-Trustee. . Second: I hereby add the following language to Item X: Should both my husband, Raymond E. Mull, and my son, Robert R. Mull, fail to quafify or cease to act as Executor, I appoint my son, Ronald W. Mull, as Executor with the same powers and duties. Third: In all other respects, I ratify, confirm and republish my Will dated September 26, 1996. ►�N WITNESS WHEREOF, I have hereunto set my hand and seal this _�day of � , 2001. � �J ,V,�c_.t..��• �� -t-1 IRGI lA F. MULL � L SlGNED, SEALED, PUBLISHED AND DECLARED by the above named VIRGINIA F. MULL, the testator, as and for a Codicil to the testator's last Will dated September 26, 1996, in the presence of us who, at the testator's request, in the testator's presence and in the presence of each other, have hereunto subscribed our names as witnesses. ,l-� �- � l�� /�,��,r.s�;�_ �`� ll�i , �� /V,{�NESS: ADDRESS: `' / � . �� , �� . �� `,' WI�IESS: ADDRESS: / v COMMONWEALTH OF PENNSYLVANIA : . ss COUNTY OF�A1,( P ia �r� � We, VIRGINIA F. MULL, M��e K K . Pr�nn��M r�.,c_ and �.AA�� 1 . _nFA,e e�FF, the testator and the witnesses, respectively, whose names are subscribed to the foregoing instrument, being first dufy sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his Codicil to the testator's last Wiil dated September 26, 1996, and that he had signed willingiy and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the Codicil as witness and that to the best of each such witnesses' knowledge the testator was at that time eighteen (18) years of age or older, of sound mind, and under no constraint or undue influence. WITNESS: TESTATOR: . G�� =t��- I /��rl i/L��1 J�' � I/ X ,l' VIRGI�IA F. MULL � WITNESS: J cu.� 7� � Subscribed, sworn to and acknowledged before me by VIRGlNIA F. MULL, the testator, and subscribed and sworn to before me by j�l,4-R� R ��-,e-n+� �� and J A N r� M .n�.ra 2 �o�Fr _, the witnesses, this /°-�'� day of �u��1 , 2001. �o n.�1J� �4-2..� ' Notary ublic (SEAL) ��+OT�+Rl�L SE�L � Cara! �.. �wappenh��<er, P�atary ;-dzs�is�un�,PA D�u�hfn Cou�y i�y C��nt�ission F�ires Ma�ch 6,20Q4 - 2 - ESTATE OF VIRGINIA F . MULL NO . 21 -13 -0720 COPY - DEPARTMENT NOTICE RE JOINT ACCOU NTS BUREAU oF INDIVIDUAL TAXES Penns �vania lnheritance Tax • pennsylvania PO BOX 280601 y HARRISBURG PA 1712s-06o1 IIlf01'CTlatl011 NOtIC@ DEPARTMENT OF REVENUE ' REV-1543 E%OocEXEL (OB-12) And Taxpayer Response FILE NO.21 ACN 13134879 DATE 06-25-2013 Type of Account Estate of VIRGINIA F MULL Savings SSN 204-01-7079 Checking Date of Death 06-09-2013 Trust ROBERT MULL County CUMBERLAND Certificate 307 PIN OAK CT MECHANICSBUR6 PA 17050-2778 % MEMBERS isr Fcu 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. Account No. 11072 Remit Payment and Forms to: Date Established 08-07-1969 REGISTER OF WILLS Account Balance $791,06 1 COURTHOUSE S�UARE Percent Taxable X 16.667 CARLISLE PA 17013 Amount Subject to Tax $ 131.85 Tax Rate X 0.045 Potential Tax Due $5.93 NOTE': If tax payments are made within three months of the decedenYs 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 a# 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 fo Step 2 on reverse. Do not check any other boxes. C �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 � 12% 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 11"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 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 tax 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: ��\� 5��`�` ` `�� \ ��s\ ,�� \ 1. Date Established 1 � `��\ " `�� `� �`\�`�� ;�� S\` �\ � 2. Account Balance 2 $ �� 3. Percent Taxable 3 X � 4. Amount Subject to Tax 4 $ �� ;� �� \ \ \ � a�� 5. Debts and Deductions 5 - ^��'��'� �� . 6. Amount Taxable 6 $ , A�� '� � � � � � � , � 7. Tax Rate � X �� , � �.� � � ., . �. �.��.�� 8. Tax Due 8 $ ` 9. With 5%Discount(Tax x .95) 9 X ��\�� o �� \� �� . � �� Step 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 Home Taxpayer Signature Telephone Number Date IF YOU NEED FURTHER ASSISTANCE, CONTACT PENNSYLVANIA 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 BUREAU OF INDIVIDUAL TAXES Penns Ivania lnheritance Tax � pennsylvania PO BOX 280601 y HARRISBURG PA 17128-0601 IllfOfCTlatl011 NOtIC@ DEPARTMENT OF REVENUE � REV-1543 EX DocE%EC (OB-12) And Taxpayer Response FILE NO.21 ACN 13134883 DATE 06-25-2013 Type of Account Estate of VIRGINIA F MULL Savings SSN 204-01-7079 X Checking Date of Death 06-09-2013 Trust ROBERT MULL County CUMBERLAND Certificate 307 PIN OAK CT MECHANICSBURG PA 17050-2778 MEMBERS isr Fcu 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. 11072 Date Established 06-03-1976 REGISTER OF WILLS Account Balance $38,453.05 1 COURTHOUSE S�UARE Percent Taxable X 16.667 CARLISLE PA 17013 Amount Subject to Tax $6,408.97 Tax Rate X 0.045 Potential Tax Due $288.40 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. C �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 � 12% 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 11"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 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 tax 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. � � ��_n,� . , ; ,, ��ti- . �� : � .�� .. If indicating a different tax rate, please state �\\�: � �: � s � \��; your relationship to the decedent: ` �� ` �` �� 1. Date Estab l is h e d 1 �\ �� c \\ ' �� 2. ACCOUfIt Bd13f1C@ 2 $ `�V��:�.: � � � � �� . � 3. Percent Taxable 3 X �� 4. Amount Subject to Tax 4 $ \��\ �� s ,��\, � , \�� 5. Debts and Deductions 5 - �� .: 6. Amount Taxable 6 $ ,�� 7. Tax Rate 7 X ��\�\\ . � .. \ �,�. �`��o��\\�� \� 8. Tax Due 8 � . � �..A � �� 9. With 5% Discount(Tax x .95) 9 X �� `��o��" �� '�� \ � � �� a��a�� Step 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 Home Taxpayer Signature Telephone Number Date IF YOU NEED FURTHER ASSISTANCE, CONTACT PENNSYLVANIA 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 BUREAU OF INDIVIDUAL TAXES Penns Ivania lnheritance Tax � PennSY�Va111a PO BOX 280601 y HARRISBURG PA 17128-0601 Information Notice DEPARTMENT OF REVENUE � kEV-1543 E%DocEXEC (08-12) And Taxpayer Response FILE NO.21 ACN 13134885 DATE 06-25-2013 Type of Account Estate of VIRGINIA F MULL Savings SSN 204-01-7079 Checking Date of Death 06-09-2013 Trust ROBERT MULL County CUMBERLAND Certificate 307 PIN OAK CT MECHANICSBURG PA 17050-2778 MEMBERS isr Fcu 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. 11072 Date Established 09-25-1985 REGISTER OF WILLS Account Balance $3,716.71 1 COURTHOUSE S�UARE Percent Taxable X 16.667 CARLISLE PA 17013 Amount Subject to Tax $619.46 Tax Rate X 0.045 Potential Tax Due $27,88 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 amounf shown above as Potentia/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 fo Step 2 on reverse. Do not check any ofher 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 � �2% 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. Comp/efe 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 11"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 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 tax 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 ��"'`�\��a\ \, � \�� "\ �� \� your relationship to the decedent: � \�� y�` � 1. Date Established 1 �\�\ � =�A �. � 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 $ � ��o 9. With 5% Discount(T�x .95) 9 X ��\�� o � \\� ' �� Step 2: Sign and date below. Return TWO completed and signed copies to the Register of Wilis 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 Home Taxpayer Signature Telephone Number Date IF YOU NEED FURTHER ASSISTANCE, CONTACT PENNSYLVANIA 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 , �.,��.��,.,.��.,n�. .�� r� ._. , r� . , r � �� _,� BoR�o oF INDIVIDUAL TAXES Penns �vania �nheritance Tax � Per11'1S�/LVc�111d PO BOX 280601 � HARRISBUR6 PA 17128-0601 IC1fOrI7latIOC1 NOtICe DEPARTMENT OF REVENUE � REV-1543 EX DocEXEC (OB-12) And Taxpayer Response FILE NO.21 ACN 13134881 DATE 06-25-2013 Type of Account Estate of VIRGINIA F MULL Savings SSN 204-01-7079 Checking Date of Death 06-09-2013 Trust ROBERT MULL County CUMBERLAND Certificate 307 PIN OAK CT MECHANICSBURG PA 17050-2778 MEMBERS isr Fcu 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. 11072 Date Established 08-07-1969 REGISTER OF WILLS Account Balance $4,000.00 1 COURTHOUSE SGIUARE Percent Taxable X 16.667 CARLISLE PA 17013 Amount Subject to Tax $666.68 Tax Rate X 0.045 Potential Tax Due $30.00 NOTEk: If tax payments are made within three months of the decedenYs 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. C �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 � 12% 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. Comp/ete 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 11"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 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 tax is determined by muitiplying 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 �� :�.� � a � � your relationship to the decedent: \ \�� ` �` �\ �� , � 1. Date Established 1 \�� O� 2. Account Balance 2 $ � �,°�� 3. Percent Taxable 3 X �� A ��. 4. Amount Sub'ect to Tax 4 $ `�� o, � � ��\�\\\\ �� \ \\� � �� 5. Debts and Deductions 5 - �� \\ � 6. Amount Taxable 6 $ �� \� �A ��., �� ' \. � 7. T� Rate 7 X ��_ � �. � ��y �-� � � � ��.� �\��\�\\\�� \ \��\�\\\\\;' ��` \��\ 8. T� Due 8 $ �\�� 9. With 5% Discount(Tax x .95) 9 X \\� \� � � � Step 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 Home axpayer Signature Telephone Number Date �\ F YOU NEED FURTHER ASSISTANCE, CONTACT PENNSYLVANIA 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 � � � )� � c / / c ees Wallace & Nurick ��c ?f;��'iC?� ��r{ j:� 3~`� �{:�x �i�� t� �t�,r,�;, r �, '�:'1+3.x 9 � :=i� Linda M. Eshelman, Pa.C.P. �;; ; r - � r, � , � t � Estate Paralegal € �I °':� �.��'! �� «�_•'�� '� DirectDia1:717.237.5210 Direct Fax:717.260.1640 leshelman@mwn.com September 6, 2013 VIA CERTIFIED MAIL � .-- � c�: � �;� : 3 Cumberland County Register of Wills _ . . ., �;, Cumberland County Courthouse : - , 1 . > One Courthouse Square ��' � � Carlisle, PA 17013 � � � � `�-' ' . - , . __, : _. _, __, RE: Estate of Virginia F. Mull --=3 � Cumberland County No. 2013-00720 ' �� + " c:_, : .; PA Department of Revenue No.: 21-13-0720 - � ' �__1 �:;� •�i Our File: 33539-0001 � �� i Ladies and Gentlemen: Enclosed for filing in the above-referenced estate are the following documents: • Pennsylvania lnheritance Tax Return (two originals) —The return shows a tax due of$13,356.52 and an estate check is attached in payment thereof. • Inventory (one original) Please date-stamp the copies enclosed and return to us in the stamped envelope provided. Thank you. o� ou's tru ly, �'' ! ' / � a . shelman, a. C. . � Estate Paralegal '` LME/Ime Enclosures c: Robert R. Mull (via e-mail) www.mwn.com HARRISBURG, PA • LANCASTER, PA � SCRANTON, PA • STATE COLLEGE, PA • GOLUMBUS, OH • WASHINGTON, DC W p M � O N m � ' OO W ~ � a a w I d� � �� I '- rn `� o � � � � �� 0 � _ NOO � � ' a •yr t � , .f a�udsegwo� �iey��(;i�oi�d w W O � H Ex-� � � �J O � � N `''-``' U Q � � H H � '0 a M � � � O - � 0 � � � Q Q � � �+1 Q Q E'-' !]. ....�.... °' � � � � �o w wov� o °� a � W �a -�--�-�==' ---- � U3UOU "� p�- � r� _ .�---- M1