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HomeMy WebLinkAbout12-23-13 RETURN FILED BY GAYE CHARLENE WOLF, EXECUTRIX, FOR ESTATE OF ROSCOE C. WARD � 150561D105 REV-1500 EX�oz_��,�F�, .ti: PA Department of Revenue pennsylvania OFFICIAL USE ONLY �E Aw*�E��F aE�E��E County Code Year File Number Bureau of Individual Taxes � INHERITANCE TAX RETURN PO BOX z8o6oi Harrisburg,PA 1�128-0601 RESIDENT DECEDENT ; 2� ' `� ���-� ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY _ _ _ _ __ _ _ ',235-20-0975 '. 03/25/2013 ' 03/16/1923 ' DecedenYs Last Name Suffix DecedenYs First Name MI 'WARD ' ROSCOE C ' (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI ,N/A ' ' ' ; ' 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 p 2.Suppiemental Return O 3. Remainder Return(Date of Death Prior to 12-13-82) p 4.Limited Estate p 4a. Future Interest Compromise(date of p 5. Federal Estate Tax Return Required death after 12-12-82) � 6.Decedent Died Testate O 7. Decedent Maintained a Living Trust � 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9.Litigation Proceeds Received O 10.Spousal Poverty Credit(Date of Death O 11. Election to Tax under Sec.9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number 'JAMES D. CAMERON, ESQ. (717) 236-3755 ' REr6�5TER OF WILIT��SE O�£.Y��r� C � G.,r� � = x �� t'm"7 �.y C3 , : � First Line of Address ' ��� `�'� '�j - � ,.::-� _..� 1325 NORTH FRONT STREET � c�, �r� � �y; i�'; Second Line of Address � ' ,j _ :� -,n -r°y il ..._.. ..... ..._ .... ..._ ..... ._... .._. ...... , F ��� .' �_l � ..,.,.,� ... . K �'S ..'�.,� '.. �_ ..._ .�. t��. e� ,. . a ATE FIL� g.'." �°r� City or Post Office State ZIP Code , HARRISBURG PA ' 17102 __ �x _., �� � � , c.n Correspondent's e-mail address:jdCesq@1oC21net.COm Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG E OF P ON R PONSIB� F ING ETURN �A� 0 3 ADD ES 11 E yn Lane, Mechanicsburg, PA 17050 SIGNATUR P ARER HER THAN REPRESENTATIVE DATE % /,�-19-/3 A R S 1 North Front Street, Harrisburg, PA 17102 PLEASE USE ORIGINAL FORM ONLY Side 1 � 15056101�5 150561�105 J � 1505610205 REV-1500 EX(FI) DecedenYs Social Security Number oecedent's Name: ROSCOE C. WARD, DECEASED '235-20-0975 , RECAPITULATION __ 1. Real Estate(Schedule A). ..... ........ ............ .............. ..... 1. "', 0.00 ', 2. Stocks and Bonds(Schedule B) .................... ... ................ 2 ` 30.10 '' 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. �i 48,689.54 ; 6. Jointly Owned Property(Schedule F) O Separate Billing Requested .. ..... 6. i 0.00 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 0.00 ', 8. Total Gross Assets(total Lines 1 through 7)......................... ... . 8. ' 48,719.64 ; 9. Funeral Expenses and Administrative Costs(Schedule H)................... 9. l 9,700.66 ', 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)........... ... . 10. `; 5,236.82 ' 11. Total Deductions(total Lines 9 and 10)............ ..................... 1L ' 14,937.48 ' 12. Net Value of Estate(Line 8 minus Line 11) ... ... ... ................. .... 12. ', 33,782.16 ', 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) ... ................. .... 13. 337.82 ' 14. Net Value Subject to Tax(Line 12 minus Line 13) ........................ 14. '; 33,444.34 ' TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 __ _ _ _ ' (a)(1.2)X.0_ � 15. 0.00 16. Amount of Line 14 taxable �"�� � � - - - _. .. . _m� at lineal rate X.0 45 33,444.34 3 16. 1,505.00 � ._..�__.._ �_. _ _ .. � _ �� ___. _.,.w,. �. _....__.� .___,_ __._„_ ...,._. ..__. 17. Amount of Line 14 taxable ; at sibling rate X.12 17. 0.00 I _ _.. ,. ..__w_ ..._ �. _... ��...� �_.._._.. ______.. - 18. Amount of Line 14 taxable at collateral rate X.15 �g, 0.00 , 19. TAX DUE ........ .. ......... ................. ... .................. 19. 1,505.00 ' 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT � Side 2 � 1505610205 1505610205 J REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME ROSCOE C. WARD STREETADDRESS 4905 East Trindle Road CITY ' STATE ', ZIP Mechanicsburg PA ', 17050 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 1,505.00 2. CreditslPayments A.Prior Payments 1,500.00 B.Discount 78.95 Total Credits(A+B) (2) 1,578.95 3. Interest (3) 0.00 4. if Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2,Line 20 to request a refund. (4) 73.95 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) Make check payable to: REGISTER OF WILLS,AGENT. �vu ��"e�^.'��..�k.s..�£_�.' ��.� ,.:-. . ..m�� � : �a '�i!�'� �N u r �?,r i �a q�^,^,s„.,„ }?�� ip'�� 4 . ,... .,.a_,..x: .., �.'�..��. ,:� ..— _...,[�u.�s�'.a„�ii � .�x�"'�-.-^.""�.. �».:;.. �'�����Ypl�����.'�r'.�"� .. ��.. ` ,. ...aatinii�l�9h�Il. i�'�����1,.�.��� �z=� x' � ..__.. ... ..s_..._.�;.>.x._:�. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred.......................................................................................... ❑ � b. retain the right to designate who shall use the property transferred or its income ............................................ ❑ � c. retain a reversionary interest.............................................................................................................................. ❑ � d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ � 2. If death occurred after Dec.12,1982,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 acwunt or security at his or her death?.............. ❑ � 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation? ........................................................................................................................ ❑ � IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN, � ����,�� ~� ��~ � �� � � �� �� � �...�. �i. as��: ;� a�c«��a�,ta�t��+�.�_'.::. .�...�.� . �.�������.».�., x� ,°,�a"��li��ift�i� �I��„�ut�inois�n�,��� � .�e��a�,i�z��a�i,'s ��� W,.�....�..�+»�ti� �.rcn„� � �., .s,a�, a<<.�.,�»�r� . . For tlates of death on or after July 1,1994,and before Jan.1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116(a)(1.1)(ii)j.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 imposetl on the net value of transfers from a deceased chiltl 21 years of age or younger at tleath to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)]. . The tax rate imposed on the net value of transfers to or for the use of the decedenYs 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-i5o3 EX+(8-iz) � pennsylvania SCHEDULE B DEPARTMENT OF REVENUE INHERITANCETAXRETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER Roscoe C. Ward, deceased 21-13-0528 All property jointly owned with right of survivorship must be disciosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1' .891 shares Exelon Corporation common stock 30.10 TOTAL(Also enter on Line 2, Recapitulation) $ 30.10 If more space is needed,insert additionai sheets of the same size REV-15o8 EX+(08-12) � pennsylvania SCHEDULE E DEPARTMENTOFREVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX REfURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Roscoe C. Ward, deceased 21-13-0528 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH �, American Express(refund of overpayment on account) 14.95 2. Apria Healthcare(refund of overpayment on account) 2.g2 3. Apria Healthcare(refund of overpayment on account) 8.46 4. Birds and Blooms(refund on subscription) 10.00 5, Capital One(refund of overpayment on account) .pg g, Cash received in mailings .10 7. Cigna account number 240718488(please see attached) g,42g.2g g, Country Meadows Associates(refund of overpayment on account) 1,594.19 g. Country Extra(refund on subscription) 8.33 10. Erie Insurance(refund of unearned premium) 25.00 11. GE Pensioner Claim Center(health insurance payment) 90.01 �2. GE Pensioner Claim Center(health insurance payment) 5.23 13. GE Pensioner Claim Center(health insurance payment) 168.20 14. GE Pensioner Claim Center(health insurance payment) 4.54 15. GE Mutual Funds(net proceeds of sale executed prior to death) 14,875.93 16. Genworth Life(payment under long-term care policy) 4,867.00 �7. Glen Haven Memorial Park(refund of overpayment) 466.78 �g, Good Old Days(refund on subscription) �9.97 �g, Pentagon Federal Credit Union money market savinqs account 43474646-03-4(please see attached) 39.31 20, Pentagon Federal Credit Union(refund of overpayment on Visa account) 7.55 2�, Reminisce(refund on subscription) 13.71 22. Smithsonian(refund on subscription) 27.00 (please see attached continuation sheet) TOTAL(Also enter on Line 5, Recapitulation) $ 48,689.54 If more space is needed,use additional sheets of paper of the same size. Estate of Roscoe C. Ward, deceased No. 21-13-0528 SCHEDULE E (continued) 23. State of West Virginia 7.50 24. The Limbaugh Letter (refund on subscription) 17.47 25. Wells Fargo Bank savings account number 3000233304583 1,574.88 (please see attached) 26. Wells Fargo Bank checking account number 1000046757507 8,793.13 (please see attached) 27. Wells Fargo Bank certificate of deposit ending in 2093 7,611.61 (please see attached) 28. Wired (refund on subscription) 7.50 REV-1510 EX+(08-09) . � pennsylvania SCHEDULE G �� DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERifANCETAXRErURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Roscoe C. Ward, deceased 21-13-0528 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. ITEM D.ESCRIPTION OF PROPERTY INQUDE THE NAME OF THE TRANSFEREE,THQR REIATIIXJSHIP TO DECEDENT AND DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF 1MNSFER ATfACH A COPY OF THE DEED FOR REAL ESTAIE. VALUE OF ASSET INTEREST iF arrucne�� VALUE 1• One-half interest as joint tenants with right of survivorship in 51.6813 shares g�,151.98 50% 3,000.00 0 General Electric Company stock given to Ronald G.Ward(child)01/31/2013 2 One-half interest as joint tenants with right of survivorship in 51.6813 shares g1,164.90 50% 3,000.00 , 0 'General Electric Company stock given to Rickey D.Ward(child)0210512013 3 One-half interest as joint tenants with right of survivorship in 51.6813 shares ' g1,164.90' 50%0 3,000.00 0 General Electric Company stock given to Mark B.Ward(child)02/05/2013 TOTAL(Also enter on Line 7, Recapitulation) $ ; 0.00 - If more space is needed,use additional sheets of paper of the same size. REV-1511 EX+ (08-13) � pennsylvania SCHEDULE H DEPARTMENTOFREVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Roscoe C. Ward, deceased 21-13-0528 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Glen Haven Memorial Park 2,519.16 2. Rev. Dennis Fulk(honorarium--service at Country Meadows) 1,000.00 3. Rev.Steve Sheldon(honorarium--service at Wrightsdale Baptist Church) 200.00 a. Wrightsdale Baptist Church(luncheon following service) 300.00 5. Janet Welch(honorarium--organist) 75.00 s. Diane Huat(honorarium--church secretary) 50.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2• Attorney Fees: 5,000.00 3. Family Exemption: (If decedenYs address is not the same as claimant's,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: 178.50 5. Accountant Fees: 6, Tax Return Preparer Fees 250.00 �• Cumberland Law Journal(legal advertising) 75.00 8. The Paxton Herald(legal advertising) 48.00 s. Register of Wills of Cumberland County(purchase additional short certificate) 5.00 TOTAL(Aiso enter on Line 9, Recapitulation) $ 9,700.66 ` If more space is needed,use additional sheets of paper of the same size. Rev-lsiz Ex+(12-12) � pennsylvania SCHEDULE I DEPARTMENTOFREVENUE DEBTS OF DECEDENT, INHERITANCETAXRETURN MORTGAGE LIABILITIES &LIENS RESIDENT DECEDENT ESTATE OP FILE NUMBER Roscoe C. Ward, deceased 21-13-0528 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1• Elfun Society(check written prior to death which cleared after death) 20.00 2. Diamond Pharmacy(medical expense not covered by insurance) 70.73 3. West Shore EMS(medical expense not covered by insurance) 134.18 4. United States Treasury(tax due per Form 1040,tax year 2012) 74.00 5. Verizon(final bill) 40.91 6. Genworth Life(refund of overpayment on long-term care policy) 4,867.00 TOTAL(Also enter on Line 10, Recapitulation) $ 5,236.82 If more space is needed,insert additional sheets of the same size. REV-1513 EX+(01-10) -., � ��� : pennsylvania SCHEDULE � ( DEPARTMEMT OFREVENUE INHERITANCE TAX REfURN BEN EFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Roscoe C. Ward, deceased 21-13-0528 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS[Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] 1• Please see attached. ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: L TOTAL OF PART II—ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets of paper of the same size. Estate of Roscoe C. Ward, deceased No. 21-13-0528 SCHEDULE J (continued) I.Taxable Distributions: G. Charlene Wolf child 21% residue 11 Emlyn Lane Mechanicsburg, PA 17055 Ronald G. Ward child 16% residue and 1747 Trestle Street 100% Schedule G.1. Mt. Airy, MD 21771 Rickey D. Ward child 16% residue and 24604 Showbarn Circle 100% Schedule G.2. Damascus, MD 20872 Mark B. Ward child 16% residue and 101 Vanderbilt Circle 100% Schedule G.3. Locust,NC 28097 Christopher Dulany grandchild 2% residue 1526 62°d Street Emeryville, CA 94608 Derek T. Wolf grandchild 2% residue 2093 Ashbury Drive Harrisburg, PA 17112 Rachael A. Ward Tucker grandchild 2% residue 5669 Winsor Drive Stanfield,NC 28163 Marci L. Ward McLain grandchild 2% residue 101 Vanderbilt Circle Locust,NC 28097 Nathaniel B. Ward grandchild 2% residue 101 Vanderbilt Circle Locust,NC 28097 SCHEDULE J (continued) Matthew R. Ward grandchild 2% residue 101 Vanderbilt Circle Locust,NC 28097 Christina V. Ward(minor) grandchild 2% residue 101 Vanderbilt Circle Locust,NC 28097 James T. Ward(minor) grandchild 2% residue 101 Vanderbilt Circle Locust,NC 28097 John C. Ward(minor) grandchild 2% residue 101 Vanderbilt Circle Locust,NC 28097 Timothy M. Ward (minor) grandchild 2% residue 101 Vanderbilt Circle Locust,NC 28097 Shannon E. Ward grandchild 2% residue 24604 Showbarn Circle Damascus, MD 20872 Ross D. Ward (minor) grandchild 2% residue 24604 Showbarn Circle Damascus, MD 20872 Hannah M. Ward grandchild 2% residue 24604 Showbarn Circle Damascus, MD 20872 Kyle S. Wolf grandchild 2% residue 11 Emlyn Lane Mechanicsburg, PA 17055 Britney L. Wolf grandchild 2% residue 11 Emlyn Lane Mechanicsburg, PA 17055 SCHEDULE J (continued) II. Non-Taxable Distributions B. Charitable and Governmental Distributions: Wrightsdale Baptist Church 1% residue 310 Little Britain Road S. Peach Bottom, PA 17563 LAST WILL AND TESTAMENT OF ROSCOE C. WARD I, ROSCOE C. WARD, of the Township of Hampton, County of Cumberland and Commonwealth of Pennsylvania, do hereby make, _._.�.. �__�.._.�., .. ._--.._. _ _ _ .:_.._ .� _ ._ _. _ _ __. publish and d�ciare this to be my Last Wi1l and Testament, hereby revoking all prior wills, codicils and testamentary writings . This Will does not govern and shall not be deemed to limit my right to make or change beneficiary designations or re- title my assets at any time . ARTICLE I : ' - T give all of my estate after payment ��f debts, costs of adtministration and taxes, including lifetime taxes���nd estate or inheritance taxes on property passing under' this `wi:ll, all of which shall be paid out of the pr�nr,ipal of the residue of my estate as if they were expenses of administration, as follows : A. I give sixty-four percent (64�) thereof in four (4) equal share.s, per stirpes, 'to my children, RrJNALD G. WARD, RICKEY D. WARD, GAYE CHARLENE WOLF and MARK B . W:�RD. B. I give two percent (2%) each to my fifteen (15) grandchildren, CHRISTOPHER DULANY, SHANNON E. WARD, ROSS D. WARD, HANNAH M. WARD, DEREK T. WOLF, KYLE S . WOL�, BRITNEY L. WOLF, MARCI L. WARD, RACHAEL A. WARD, NATHANIEL B . WARD, MATTHEW R. WARD, CHRISTINA V. WARll, JAMES T. WARD, JOHN C. WARD and ' TIMOTHY M. WAR�. C. I give one percent (1�) to WRIGHTSDALE BAPTIST CHURCH. D. I give five percent (5%) to GAYE CHARLENE WOLF if she survives as Executrix hereunder. If she does not, I give this gift in equal shares to those taking under paragraph A of this Article . ARTICLE II If any beneficiary hereunder has not attained twenty- - ......_ ..��•<....,���"�:_ .�:�v�s-,_:�.��--^�^�..,�.�:. , �,�i!.�`�.,,�~3'�R1t?- :'��,.,;��r. ��,�,,�.� {*kt.�.t __ beneficiary' s share shall be paid to a custodian named by my personal representative under the Uniform Transfers to Minors Act in effect at the time of my death in the jurisdiction in � which my estate is settled. This custodianship is to continue until the time said beneficiary attains the age of twenty-one (21) years . I= no Uniform Transfers to Minors Act is in effect in such jurisdiction, my personal representative ~nay elect to appoint a fiduciary pursuant to a substantially e�uivalent Act in such jurisdiction. In the absence of a Unifor:n Transfers to Minors Act or an equivalent, as determined in my personal representative ' s sole discretion, that beneficiary' s share shall be paid to a custodian under the Pennsylvania Transfers to Minors Act in effect at the time of my deatYi. T authorize my personal representative to select any person or trust company, including my personal representative, to serve as custodian or fiduciary. ARTICLE IIT I nominate, constitute and appoint GAYE CHARLENE WOLF to be the E�ecutrix of this my Last Will and Testament, and in the event that GAYE CHARLENE WOLF should be unable or unwilling 2 to serve in said capacity, I do then nominate, constitute and appoint RONALD G. WARD to be my Executor. I direct that my Executrix or Lxecutor shall not be required to post bond or sure�ies in any jurisdiction. IN WITNESS WHEREO�, I have hereunto set my hand and seal this ���"h day of �C� , 2013 . �E�j,sQ, �-' /"� �4�1/,� (S EAL) ROSCOE C. WARD SIGNED, SEALED, PUBLISHED and DECLARED by the above- named Testator, as and for his Last Will and Testament, in our presence, who in his presence, at his request and in the presence of each other, have hereunto set our hands and seals as a esting witnesses . _... . (S EAL) L�C/ (S EAL) 3 Estate of Roscoe C. Ward, deceased No. 21-13-0528 EXPLANATION OF APPLICATION OF TAX PAYMENTS On June 25, 2013, the Estate made a payment on account of Inheritance Tax due, in the amount of$1,500.00. This payment is shown on page 3 of the REV-1500 filed by the Estate, on line 2.A. of the section titled "Tax Payments and Credits". The Discount shown on line 2.6. of this same section, $78.95, is calculated upon the $1,500.00 payment on account. A copy of the Receipt for the payment is attached to the Return. On the same date, the decedent's daughter, Gaye Charlene Wolf, in her individual capacity, also made a payment on account of Inheritance Tax due, in the amount of$2,000.00. This payment was made to the same file number as the Estate, but is intended to be payment for tax due as calculated on a separate Rev-1500 filed by Mrs. Wolf, herself, (the same being filed contemporaneously with the filing of this Return) reporting jointly-owned assets and lifetime transfers, as well as related deductions. Both payments on account have been credited to the same Revenue file number(there being only one decedent but two Returns). Only $1,500.00 is to be applied against the tax due on this REV-1500, filed by the Executrix. The second payment, of$2,000.00, is to be applied against the tax due upon the separate REV-1500 filed by Gaye Charlene Wolf, individually, under the same Revenue file number. COMMONWEALTH OF PENNSYLVANIA � � � - � � � ' REV-1162 EX111-y(i) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES - - DEPT.280601 HARFISBURG,PA 17128-0601 r� � f PENNSYLVANIA '� '' RECEIVED FROM: INHERITANCE AND ESTA,,^�E,7"qX , �`"' �"�: i OFFICIAL RECEIPT, t -�-.- • � - � -• �NO. CD 017790 WOLF GAYE CHARLENE 11 EMLYN LANE MECHANICSBURG, PA 17055-8017 ` ACN ASSESSMENT AMOUNT CONTROL NUMBER """'" fold _____""' 101 � $1 ,500.00 ESTATE INFORMATION: ssN: 235-20-0975 I FILE NUMBER: 2113-0528 I DECEDENT NAME: WARD ROSCOE C � DATE OF PAYMENT: 06/25/2013 I POSTMARK DATE: 06/24/201 3 ( COUNTY: CUMBERLAND � DATE OF DEATH: 03/25/2013 � � TOTAL AMOUNT PAID: 51 ,500.00 REMARKS: RCPT TO ATTY CHECK# 1001 INITIALS: DB1 sEa� RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS TAXPAYER General Electric Company Historical Prices GE � DailyFinance Page 2 of 3 _ _ .__. __-- _ . _ . . ___ ___.__ __.. ._____ ._.._. 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(�� l3,�r�r�.. =�1, 1� ��� Working at General Electric � Company i.____��86t�l�O� I 1_..�._.iL----- �-��--r•----- -----�----`-�-----�- --- -�- � - - -- - -.. i_ _ n.•_. . • . .t • �ni�inn�n ' -_.1 _....._ . Tammy D.5059410 Client Services Specialist ; � • • ,. �`;�'� e JUL 1�S 2013 ` °��--- Cignao- JUIy 8� ZO13 PO Box 22328 �r�r�Nr�to�o�a��r�°�arwsW Pittsburgh, PA 15222-0328 Telephone 1-800-Z38-2125 Facsimile 412-402-3221 James D Cameron, Esq 1325 North Front St Harrisburg, PA 17102 Account Holder Name: Roscoe Ward — ----�+cc�uirt Numl��r: _ _ 2407-�8488 _ _ _ _ _ . _ __ Dear Mr. Cameron: This is in regards to a letter that we received on the above referenced CIGNAssurance� account. I am sorry to learn of the death of Roscoe Ward. The above account is an interest bearing account that was set up based on Roscoe Ward being named a beneficiary on Virginia Ward's Group Term Life insurance policy. The account opened on July 21, 2007 and earns a variable y - Py e nd the value of the ac�count as of todayl Is I$8,4 ` monthl interest that is ost "" " i 1.56. Accrue interest since a e o eat is $3.28. There are no beneficiaries listed on this account. This account is only payable to The Estate of Roscoe Ward. We have processed your request to close the account. You should receive a check made payable to the Estate of Roscoe C Ward within the next week. There are no other accounts in Roscoe Ward's name. If you have any questions, please call me. You can reach me at our toll free number 1.800.238.2125,extension 5059410 from 6:30 a.m. to 3:00 p.m. Eastern Time, Monday through Friday. If you call and get my voice mail, leave a message and your call will be returned within one business day. Sincerely, �I'ammy 1�. SOS9410 Tammy D. 5059410 CIGNA Group Insurance is a registered service mark of CIGNA Intellectual Property,Inc.,licensed for use by insurance company subsidiaries of CIGNA Corporation,induding Life Insurance ComPany of North America,CIGNA Life Insurance Company of New York and Connecticut General Life Insurance Company.Products and services are provided by these insurance company subsidiaries and not by CIGNA Corporation. i�� "' PENFED PENTAGON FEDERAL CREDIT UNION Box 247009,Omaha,NE 68124-7009 800.247.5626 PenFed.org June 7,2013 Mr.James D.Cameron, Esq. RE: Roscoe C.Ward 1325 North Front Street File#: 3116356 Harrisburg,PA 17102 _ - -- - - � --- ___ .__ _. .-- - _ __-- -_ _ _-- _ -- - - ---- _..___. . __ : ___-- -�;__ Dear Mr.Cameron, This letter is in response to Ms.Gaye Charlene Wolf's request as Executrix of Mr.Ward's Estate. Our records confirm the following ownership for Mr.Ward's accounts with PenFed: Account# Account Tvpe Ownership Tvpe Joint Owner(s)/Co-borrower ******6-01-9* Share Savings Joint Owner With Survivorship Gaye Charlene Wolf ******6-03-4* Money Market Savings Individual N/A ******9-56-0** Money Market Certificate Joint Owner With Survivorship Gaye Charlene Wolf ************0784* Visa Platinum Credit Card Individual N/A - *These accounts were all opened on April 2,2008 with no changes in ownership requested. *�`This account was opened June 2,2010 with no change in ownership requested. Please find below the date of death values for Mr.Ward's deposit accounts per your request: Account Number Principal Balance Dividend Accrued Total DOD Balance ******6-01-9 $5.00 $0.00 $5.00 ******6-03-4 $39.31 $0.00 $39.31 ******9-56-0 $5,662J0 $1.11 $5,663.81 If you have any further questions, please contact us at 1(800)247-5626. ___.—�_--- -- _ ---_—___ ----.. ------ _ _ ___. -----_._ __�---- --_-___——- . _�..____ ------ Sincerely, ----- — C�i9��� _ Chandra Varn Estate Account Specialist O O O � p O � O � O � O �y � � � � � �i � •�i � .^, � �i c`�o �' co �' � i! ,C '+ � � p�, � a � C� c°o C� c°o C] �°o d �+ � Q y ��-F � � � � � A � � y � � � C � t`�e G 7 � • p p p p a `a p � � � i'° �y +L S p, ce '� 0 � � � `" � �o a � a �, a " ' c ,�,r, r+, �' � o 0 0 � � � � d � � � � � � � ° ° � �'' N � rt � � � � � � ,.3 a � d �P, o a r�—� `� '� d p o � p � � o � o 0 0 0 0 0 � ('�j � co � � ic' � co � �"o' (p r. � � � � y ; o � o �, ° .�", � a, n M � �+ � ° � o' � � �d �0 ^ � � � y � ~ � ~ p r�i � � ° a � � � o ��7 � a o ��D � V O p an �e �C �G K 'C '! 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