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Home My WebLink About04-16-14 (2) � 1505611185 REV-1500 EX(02-11)(FI) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number ,. Bureau of Individual Taxes INHERITANCE TAX RETURN Po eox 2aoso, 21 13 12 7 0 Harrisbur9,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW 11072013 09191919 � DecedenYs Last Name Suffix Decedent's First Name MI RIFE RICHARD D (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW � 1. Original Return � 2. Supplemental Return � 3. Remainder Return(Date of Death Prior to 12-13-82) ❑ 4. Limited Estate ❑ 4a. Future Interest Compromise(date of � 5. Federai Estate Tax Return Required death after 12-12-82) � 6. Decedent Died Testate � 7. Decedent Maintained a Living Trust � 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) ❑ 9. Litigation Proceeds Received ❑ 10. Spousal Poverty Credit(Date of Death ❑ 11. Election to Tax under Sec.9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule0) CORRESPONOENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number `°�" TIMOTHY C WAGGONER, CPA 717-506-1222 REGISTEI2 OF WILI�ISE ONLY C � � �,. O t-rt First Line of Address � � .,.�v G7 �� 'O WAGGONER FRUTIGER & DAU � `�,z. � �. � �� Second Line of Address � � M � � �' ' y�` � O e 5006 E TRINDLE RD � G, �TE� � �'° City or Post Office State ZIP Code ' ' � � � � rn MECHANICSBURG PA 17050 � w v, � CorrespondenYs e-mail address: � �''��6�D�'��' �% � �� e pg� CL� �11 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 compiete. Declaretion of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNAT J��F PERSON RE R NSIBLE FOR FILING RETURN DATE ✓ � ��—�� f /� /Z� c� ��REgS'770e1I E� �Q+�t>rr ��, f .19`�+� ��fl� � � �U/GS� d�Q (�1 �� i✓��f �� "c B—/� SIGNATUR OF PREPARER OTHER THAN REPRESENTATIVE DA WAGGONER, FRUTIGER & DAUB, LLP ��.,J �" �°� '{ Zo ADDRESS 5006 EAST TRINDLE ROAD ME ANICSBURG� PA 17050 ° PLEASE USE ORIGINAL FORM ONLY �� Side 1 �, 1505611185 OM46473.000 1505611185 � � � . �. �_ ,:� . w.:�.�� v �_, a �. . .� . ..._ � 1505611285 � REV-1500 EX(FI) �� oecede�rs Name: R I F E R I C H A R D D RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . � 0 • �� 2. Stocks and Bonds(Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . 2. 4 ,8 7 6,8 3 0 • 0� 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C), , , , , g. 5�� • �0 4. Mortgages and Notes Receivabie(Schedule D) , , , , , , , , , , , , , , , , , q 0 • �� 5. Cash, Bank Deposits and Miscellaneous Personai Property(Schedule E) , , . . . 5. 181,2 91 • �� 6. Jointly Owned Property(Schedule F) � Separate Billing Requested , , , , 6. � • Q Q 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) � Separate Billing Requested . . . . 7. 1,14 5,6 2 0 • 0 0 8. Total Gross Assets(total Lines 1 through 7) , , , , , , , , , , , , , , , , , , $ 6,2 5 3,7 41 • 0 0 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . g. 6�,0 51 • �0 10. pebts of Decedent, Mortgage Liabilities,and Liens(Schedule I) , , , , , , , , , �o. 15 8,5 21 • �� 11. Total Deductions(total Lines 9 and 10), , , , , , , , , , , , , , , , , , , , , �� 2 2 5,5 7 2 • �� _� 12. Net Value of Estate(Line 8 minus Line 11) , , , , , , , , , , , , , , , , , , , �2, 6,0 2 8,16 9 • �� 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J), , , , , , , , , , , , , , , , �g. 5,8 2 8,16 9 • �� 14. Net Value SubJect to Tax(Line 12 minus Line 13) , , , , , , , �4, 2 O O,�0� • 0� TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers unsier Sec.9116 (a)(1.2)X.0 U � • �� 15. � • �� 16. Amount of Line 14 t xable at lineal rate X.0 4� 0 • 0 0 16. 0 • 0 0 17. Amount of Line 14 taxable at sibling rate X.12 � • �� 17. � • 0 0 18. Amount of Line 14 taxable at collateral rateX.15 200�000 • 00 �s. 30�000 • 00 19. TAXDUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 3�� • �� 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ � Side 2 � 1505611285 15�5611285 � OM4648 3.000 x ..., .., _ �� , e. .: F,J-i- �-.T ° _--�". x. i v;" a-s:=:< �„� .;.z6,c . .- , _ _ _ .. .- . .._. REV-1500 EX(FI) Page 3 File Number Decedent's Com lete Address: 21 13 12 7 0 DECEDENTS NAME EET ADDRESS CITY STATE ZIP M HAN R PA 17 - Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 3 0�0 0 0 • 0 0 2. Credits/Payments A. Prior Payments 2 8 i 5�0 • �0 e. Discount 1,5 0 0 • 0 0 Total Credits(A+B) (2) 3 0��0 • 0� 3. Interest (3) , � • �� 4. If Line 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� 5. If Line 1 + Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) � • �0 Make check payable to: REGISTER OF WILLS, AGENT. � PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred . . . . . . . . . . . . . . . . . . . . . . . . ❑ � b. retain the right to designate who shall use the property transferred or its income . . . . . . . . . . ❑ � c. retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ � d. receive the promise for life of either payments,benefits or care? . . . . . . . . . . . . . . . . . . ❑ � 2. If death occurred after Dec. 12, 1982,did decedent transfer property within one year of death without receiving adequate consideration7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Q 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? . ❑ � 4. Did decedent own an individual retirement account, annuity, or other non-probate property,which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . � ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDUI.E G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994, and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse 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)]. 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 decedenYs 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)J. 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 „ �_ p:�._�,, �� .�, :.� ��. REV•1503 EX+(8-12) pennsylvania SCHEDULE B DEPARTMENT OF REVENUE INHERITANCETAXRETURN STOCKS 8� BONDS RESIDENT DECEDENT ATE OF FILE NUMBER � Richard D Rife 21 13 1270 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIP?lON OF DEATH �. Morgan Stanley Acct. No. 410-031174-012 Valued per attached schedule 4,870,851 Dividend accrued on 11/7/2013 5,979 �� TOTAL (Also enter on Line 2,Recapitulation) $ 4,876,830 2wasas z.000 If more space is needed, insert additional sheets of the same size �_. y �� . -� .��_:�,��- ��..,,�,�� ...,� ;:;�� . �� ..�.�.,� ,� . � . REV-1504EX+�9-,2, SCHEDULE C pennsylvania CLOSELY-HELD CORPORATION, DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PARTNERSHIP OR RESIDENT DECEDENT SOLE-PROPRIETORSHIP �. aTE OF FILE NUMBER Richard D Rife 21131270 Schedule C-1 or C-2(including all supporting information)must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM NUMBER VALUE AT DATE NUMBER DESCRIPTION OF DEATH �• Chatesu Terrace Associates 2.5� owned by decedent Valued per attached assignment of limited partnership interest agreement EIN: 25-1404735 50,000 � TOTAL(Also enter on line 3,Recapitulation) S 50,000 Zwass�2.000 (If more space is needed,insert additional sheets of the same size) �:� � �. .�� -.�.�. ,��.� REV•1506EX+(�y-��) SCHEDULE C-2 pennsylvania DEPARTMENT OF REVENUE PARTN E RS H IP RESIDENTDEC ENTTURN INFORMATION REPORT ATE OF FILE NUMBER Richard D Rife 21 13 1270 1. Name of Partnership Chateau Terrace Associates Date Business Commenced 8/15/1981 , Address 1300 Market Street, PO Box 622 Business Reporting Year 12/31/2013 City Lemoyne State PA Zip Code 17043 2. Federal Employer ID Number25-1404735 3. Type of BusinessRental Real Estate Product/Service Apartments 4. Decedent was a ❑ General � Limited partner. If decedent was a limited partner, provide initial investment $ I.�NK�✓�wn/ p 5' PARTNER NAME PERCENT PERCENT BALANCE OF OF INCOME OF OWNERSHIP CAPITAL ACCOUNT A. See Attached B. C. D. 6. Value of the decedenYs interest $ 50,000 7. Was the partnership indebted to the decedent?. . . . . . . . . . . . . . . . . . . . . ❑ Yes � No If yes, provide amount of indebtedness $ p '�r Was there life insurance payable to the partnership upon the death of the decedent? . ❑ Yes � No If yes, Cash Surrender Value$ 0 Net proceeds payable $ 0 Owner of the policy 9. Did the decedent sell or transfer an interest in this partnership within one year prior to death or within two years if the date of death was prior to 12-31-82? ❑ Yes OX No If yes, ❑ Transfer ❑ Sale Percentage transferred/sold 0.0000 Transferee or Purchaser Consideration $ p Date Attach a separate sheet for additional transfers and/or sales. 10. Was there a written partnership agreement in effect at the time of the decedenYs death? , , , , , , X❑ Yes ❑ No If yes, provide a copy of the agreement. 11. Was the decedent's partnership interest sold?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑X Yes ❑ No If yes, provide a copy of the agreement of sale,etc. 12. Was the partnership dissolved or liquidated after the decedenYs death?, , , , , , , , , , , , , , , , ❑ Yes � No If yes, provide a breakdown of distributions received by the estate, including dates and amounts received. 13. Was the decedent related to any of the partners?, , , , , , , , , , , , , , , , , , , , , , , , , , , , ❑ Yes � No If yes, e�lain 14. Did the partnership have an interest in other corporations or partnerships? . . . . . . . . . . . . . . ❑ Yes � No If yes, report the necessary information on a separate sheet, including a Schedule C-1 or C-2 for each interest. THE FOLLOWING INFORMATION MUST BE SUBMITTED WITH THIS SCHEDULE � Detailed calculations used in the valuation of the decedenYs partnership interest. �ii�" Complete copies of financial statements or federal partnership income tax returns(Form 1065)for the year of death and four preceding years. C. If the partnership owned real estate, submit a list showing the complete address/es and estimated fair market value/s. If real estate appraisals have been secured,attach copies. D. Any other information relating to the valuation of the decedenYs partnership interest. iwasss z.000 REV•1508 EX+(OB-12) pennsylvania SCHEDULE E DEPPRIMENTOF REVENUE CASH, BANK DEPOSITS 8� MISC. RES ENTDEC ENTTURN PERSONAL PROPERTY `' 4TE OF: FILE NUMBER: �ichard D Rife 21 13 1270 Include the proceeds of litigation and the date the proceeds were received by the estate. All ►o ert ointl owned with ri ht of survivorshi must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH �. M&T Bank - Personal Checking Account - 71908145 181,162 2 PA Dept of Revenue - 2013 tax refund 129 .�. � TOTAL(Also enter on line 5,Recapitulation) a 181,291 2Wa6AD 2.000 If more space is needed,use additional sheets of paper of the same size. : :-_i �s. �,,;:� :� � ��m �.e. �. � �:�, �-�, ._ REV-1510EX+(08-09) SCHEDULE G pennsylvania DEPARTMENTOFREVENUE INTER-VIVOS TRANSFERS AND INHERITANCETAXRETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT `�� ATE OF FILE NUMBER Aichard D Rife 21 13 1270 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. D SCRIPTION OF PROPERTY ITEM INCLlAE7}EIy4ME0F1}fTRArSFEREE,THEIRRELATIONSHIPTO�ECEDEMAND DATEOFDEATH %OFDECD�S EXCLUSION TAXABLE NUMBE TFE DATE OFTRMSFER.ATfACHACAPV OF 7FE DEED FOR REAL ES7ATE. VALUE OF ASSET INTEREST IF APPLICABLE VAIUE �• Morqan Stanley Rollover IRA Acct. No. 410-017553-012 Beneficiary: Shippensburg University Foundation - 100$ Value per attached schedule 722,885 100.0000 0 722,885 Dividend accrued on 11/7/2013 1,947 100.0000 1,947 2 Morgan Stanley - Traditional IRA Acct. No. 410-039262-012 Beneficiary: Shippensburg University Foundation - 100� Valued per attached schedule 420,155 100.0000 0 420,155 Interest accrued to 11/7/2013 633 100.0000 633 .� � TOTAL(Also enter on line 7,Recapitulation)$ 1 145 620 if more space is needed,use additional sheets of paper of the same size. 9W48AF 2.000 _ � �.:._ . �- �- �.;�� ,. . t,�,, , v. �.�-. _ RE�-,5„Ex�`,o-o9, SCHEDULE H pennsylvania DEPARTMENTOFREVENUE FUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER �^hard D Rife 2113 1270 4� ' DecedenYs debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: � Myers-Harner Funeral Home, Inc. Reimbursement to Elsie Swenson 9,454 Total from continuation schedules . . . . . . . . . 1,250 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: � .2. Attomey Fees: 10 000 , 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: 5. Accountant Fees: 45,000 6. Tax Return Preparer Fees: 7. 1 Asbury Foundation Service fees 16 2 Morgan Stanley - Agent custody fee 65 Total from continuation schedules . . . . . . . . . 1,266 ,� TOTAL(Also enter on Line 9,Recapitulation) $ 67 051 swasac z.000 If more space is needed, use additional sheets of paper of the same size. Estate of: Richard D Rife 21 13 1270 �, Schedule H Part 1 (Page 2) Item No. Description Amount 2 Norland Cemetery Reimbursement to Elsie Swenson 990 3 Shull-Kootz Inscription on headstones 260 � � Total (Carry forward to main schedule) 1,250 w�� - �� , �. � t =� � __ Estate of: Richard D Rife 21 13 1270 `� Schedule H Part 7 (Page 2) � 3 M&T Bank Service charge for estate checks 16 4 Waggoner Frutiger & Daub, LLP Preparation of 2013 income tax return 1,250 � Total (Garry forward to main schedule) 1,266 . �.: F ..-��„��;.�� :�.�� . _ �:�. �_�,��.�._�-� _ REV-1512EX+(�2_�2) SCHEDULE I pennsylvania DEPARTMENTOF REVENUE DEBTS OF DECEDENT, INHERITANCETAXRETURN MORTGAGE LIABILITIES 8� LIENS RESIDENT DECEDENT �iTATE OF FILE NUMBER Richard D Rife 21 13 1270 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ��M VALUE AT DATE NUMBER DESCRIPTION OF DEATH �• Asbury Foundation Mr Rife's 2013 pledge payment toward 2013 Bethany Village "Our Community Capital Campaign 150,000 2 Bethany Village November long term care 5,734 3 Omnicare King of Prussia Prescriptions 531 4 West Shore EMS Ambulance transport 11/3/2013 152 5 UCPA August urology services 32 6 Holy Spirit Hospital October hospital charges 2,072 TOTAL(Also enter on Line 10,Recapitulation) $ 158 521 2wasnH z.000 If more space is needed, insert additional sheets of the same size. �;:, . �:� �, ,,.� �.�.��,�- : ;�..��<�.��-.� ��.�:��.�: : �x��.�: REV-1513EX+(01-10) SCHEDULE J pennsylvania DEPARIMENTOF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT �>TE OF: FILE NUMBER: chard D Rife 21 13 1270 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).j �. Elsie W. Swenson 5225 Wilson Ln, Apt 4136 Mechanicsburg, PA 17055 General Bequests: 100,000 None 100,000 2 H Engene Rife 1796 White Pine Dr Chambersburg, PA 17202 General Bequests: 100,000 Nephew 100,000 �. ENTER DOLLAR AMOUNTS FOR DISTRIBU110NS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. �� NON-TAXABLE DISTRIBUTIONS A.SPOUSAL DISTRIBU110NS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: �� See Attached 1 :� TOTAL OF PART II•ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 5 828,169 swaeni z.000 If more space is needed, use additional sheets of paper of the same size. _�.� . ...;.� .- . , ..::°: .n»., ;.. ,wv.a�s�F-_ , F�., . ,.:�,." tz.ce'vva.:; - ._ .��Pf^'f 's�;_+.z"�.�:mt,. __ -. . . _-.. , a.... . Estate of: Richard D Rife 21 13 1270 � Schedule J Part 2B (Page 1) Item No. Description Amount 1 Colonial Willismsburg Foundation PO Box 1776 Williamsburg, VA 23187 Eight percent of residue, or the sum of $100,000, cash, whichever is less to Colonial Williamsburg Foundation PO Box 1776 Williamsburg, VA 23187 100,000 100,000 2 The American Cancer Society National Office of Probate and Trust Management Services, Attn: Michael Saenz PO Box 720366 Oklahoma City, OK 76162 Eight percent of residue, or the sum of $100,000, cash, whichever is less to The American Cancer Society National Office of Probate and Trust Management � Services, Attn: Michael Saenz �` PO Box 720366 Oklahoma City, OK 76162 100,000 100,000 3 Alzheimer Association Attn: Corey Walker Estate & Trust Specialist 225 N Michigan Ave. , F1 17 Chicago, IL 60601-7633 Eight percent of residue, or the sum of $100,000, cash, whichever is less to Alzheimer Association Attn: Corey Walker Estate & Trust Specialist 225 N Michigan Ave. , Fl 17 Chicago, IL 60601-7633 100,000 100,000 4 Mulitple Salerosis Society 2040 Linglestown Rd, Suite 104 Harrisburg, PA Eight percent of residue, or the sum of $100,000, cash, whichever is less to Mulitple Sclerosis Society 2040 Linglestown Rd, Suite 104 Harrisburg, PA 100,000 100,000 � � y � . � � .. f�� .�� .r, �. � . Estate of: Richard D Rife 21 13 1270 �� Schedule J Part 2B (Page 2) �� Item No. Description Amount 5 Asbury Foundation, Bethany Village 325 Wesley Drive Mechanicsburg, PA 17055 Eight percent of residue, or the sum of $100,000, cash, whichever is less to Asbury Foundation, Bethany Village 325 Wesley Drive Mechanicsburg, PA 17055 100,000 100,000 6 Humane Society of the United States ATTN: Deborah Muse 2100 L Street, NW Washington, DC 20037 Eight percent of residue, or the sum of $100,000, cash, whichever is less to Humane Society of the United States ATTN: Deborah Muse 2100 L Street, NW Washington, DC 20037 100,000 100,000 � 7 American Society for the Prevention of Cruelty to Animals 424 E 92nd Street New York, NY 10128-6804 Eight percent of residue, or the sum of $100,000, cash, whichever is less to American Society for the Prevention of Cruelty to Animals 424 E 92nd Street New York, NY 10128-6804 100,000 100,000 8 Wildlife Conservation Society 2300 Sothern Blvd Bronx, NY 10460 Eight percent of residue, or the sum of $100,000, cash, whichever is less to Wildlife Conservation Society 2300 Sothern Blvd Bronx, NY 10460 100,000 100,000 �� e�:��„� �: :�t. . .�.�,��,�..�;�, ��. � N,� _ -�� y .�. _ _ . Estate of: Richard D Rife 21 13 1270 .A�._ Schedule J Part 2B (Page 3) Item No. Description Amount 9 The Nature Conservancy 4245 N Fairfax Drive Arlington, VA 22203 Eight percent of residue, or the sum of $100,000, cash, whichever is less to The Nature Conservancy 4245 N Fairfax Drive Arlington, VA 22203 100,000 100,000 10 Bryn Mawr College 101 N Merion Avenue Bryn Mawr, PA 19010 Eight percent of residue, or the sum of $100,000, cash, whichever is less to Bryn Mawr College 101 N Merion Avenue Bryn Mawr, PA 19010 100,000 100,000 11 Shippensburg University Foundation '"�" 1871 Old Main Drive `� Shippensburg, PA 17257 Shippensburg University Foundation - 100$ of Residue Foundation 1871 Old Main Drive Shippensburg, PA 17257: 4,828,169 4,828,169 ,�. '� �� '�"�� {�:o:t � � g�'�' .� .� __ � __ '�;_�€ -��" ,�t��:' i ' i�i � '� �� "� ��` '� �„�. *�� x��6`� � r �,& z�e.� r��q��' i � J �. ' -�'i �' �'� '� ��':��'� .`� +,��t`,+-s� �:'�'�`��} �""•� �`��' ' ;p�� I �Y: - � ��`^,�-.. 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T z � � ' ' ;: .. y ' � . �> �t.� � �' r � �" a _ � �¢�� _ ,� �� , , � � �"��'��- �" ��;,: fr"�� : iF ��: �r, _ .�. �� . _�. �`� s = � � ��; �.,�� .�.��a�� ;,,,..�, _ ��—F� -. , Form 7 0 6 United States Estate (and Generation-Skipping Transfer) (Rev.August2013) Tax Return OMB No. 1545-0015 ►Estate of a citizen or resident of the United States(see instructions).To be filed for � Department of the Treasury decedents dying after December 31, 2012. � Internal Revenue Service ►Information about Form 706 and its separate instructions is at www.irs.gov/form706. 1a Decedent's first name and middle initial(and maiden name,if any) 1 b DecedenYs last name 2 Decedent's social security no. � i r D Rife 179- 2-342 7 3a City,town,or post office;county;state or province;country;and ZIP or 3b Year domicile established 4 Date of birth 5 Date of death � foreign postal code. X echanicsburg 1 19 1 1919 1 07 201 � CLlI[Ib rland PA 17� — 6b Executor's address(number and street including apartment or suite no.;city,town, � or post office;state or province;country;and ZIP or foreign postal code)and � 8a Name of executor(see instructions) phone no. c Waggoner Frutiger & Daub, LLP d Elsie W. Swenson � 5006 E Trindle Road � 6c Executor's social security number(see instructions) Mechanicsburg, PA 17050-3647 0 2 7-28-2835 Phoneno. 717 506-1222 � 6d if there are multiple executors,check here and attach a list showing the names,addresses,telephone numbers,and SSNs of the additional executors. � 7a Name and location of court where will was probated or estate administered 7b Case number a Re ister of Wills Cumberland Count Carlisle PA 211 -1270 8 If decedent died testate,check here � X and attach a certified co of the will. 9 If ou extended the time to fiIe this Form 706,check here � 10 If Schedule R-1 is attached,check here ► 11 M yau Bf¢BSIIIOBfiig IhB YBIIrt 0�BeBBp InCIY18G 10�11!9fOY lB�e�B On IIM 1 pUfeUBiV�0 1�!Bptdal NIC Ot RBB 6lL6d1 20.7010�YT(a)(7)�I),Chltlt heR ► 1 Total gross estate less exclusion(from Part 5-Recapitulation,item 13) , , , , , , , , , , , , , , , , , , 1 6,253,741 2 Tentative total allowable deductions(from Part 5-Recapitulation,item 24) , , , , , , , , , , , , , , , , 2 05 741 3a Tentative taxable estate(subtract line 2 from line 1) , , , , , , , , , , , , , , , , , , , , , , , , , , , 3a 200 000 b State death tax deduction , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , 3b 2 500 c Taxable estate(subtract line 3b from line 3a) , , , , , , , , , , , , , , , , , , , , , , , , , , , , , 3� 171 500 4 Adjusted taxable gifts(see instructions) , , , , , , , , , , , , , , , , , , , , , , , , , , , , q 0 5 Add lines 3c and 4. . . . . . . . . . . . . . . . . . . . . . . . . 5 171 500 8 Tentative tax on the amount on line 5 from Table A in the instructions , , , , , , , , , , , , , , , , , , g 45 680 7 Total gift tax paid or payable(see instructions), , , , , , , , , , , , , , , , , , , , , , , , , , , , 7 0 � 8 Gross estate tax(subtract line 7 from line 6). . . . . . . . . . . . . . . . . . . . . . . . . . . 8 45 680 �'"' •°- 9a Basic exclusion amount 9a 5 250 000 '�qr a 9 b Deceased spousal unused exclusion(DSUE)amount from predeceased spouse(s),it. . . 0 any(from Section D,Part 6•Portability of Deceased Spousal Unused Exclusion) , , , , , 9b Q V 9c Applicable exclusion amount(add lines 9a and 9b) , , 9c 5 250 000 K . . . . . . . �o F- 9 d Applicable credit emount(tentative tax on the amount in 9c from Table A in the instructions) 9d 2 045 8�� , 10 Adjustment to applicable credit amount(May not exceed$6,000. � Seeinstructions.), , , , , , , , , , , , , , , , , , , , , , , , , �p 0 a 11 Allowable applicable credit amount(subtract line 10 from line 9d) , , , , , , , , , , , , , , , , , , , , 11 2 045 800 12 Subtract line 11 from line 8(but do not enter less than zero) . . . . . . . . . . . . . . . . . . . . 12 p 13 Credit for foreign death taxes(from Schedule P).(Attach Form(s)706-CE.), , , 7 3 0 14 Credit for tax on prior transfers(from Schedule Q) , , , , , , , , , , 14 0 15 Total credits(add lines 13 and 14) , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , 15 0 16 Net estate tax(subtract line 15 from line 12) , , , , , , , , , , , , , , , , , , , , , , , , , , , , , 16 0 17 Generation-skipping transfer(GST)taxes payable(from Schedule R,Part 2,line 10) . , , , , , , , , , , , 17 0 1 S Total transfer taxes(add lines 16 and 17) , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , 18 0 19 Prior payments(explain in an attached statement). . . . . . . . . . . . . . . . . . . . . . . . . . . 19 0 20 Balance due or over a ment subtract line 19 from line 18 . . 20 Q 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 executor is based on all information of which preparer has any knowledge. S i n ' ��` ' `�/��'L L''i� 9 S ig natu re of executor Date Here , Signatureofexecutor ' Date Print/Type preparer's name Prepar ' i natu D�t� � ` Check❑if PTIN �P81d Timoth C Wa oner CPA � �t / � self-employed P00087325 Preparer Firm's name ►Wa oner Fruti er & Daub Firm's EIN ►23-1583249 ��US@ Only 5006 East Trindle Road Phoneno. Firm's address � Mechanicsbur PA 17050 717-506-1222 For P�fvacy Act and Paperwork Reduction Act Notice,see i�structions. Form 7OG (Rev.8-2013) JSA 2 R 8000 1.000 ,-: ,d. . _�� ,�, �� . ,z� _a-� � �; ��.� . ,. . �:��-,�. �� Form 706 Rev.8-2013 DecedenYs social security number Estate Of:Richard D Rife 179-12-3423 Part 3 - Elections b the Executor �,Note.For information on electing portability of the decedenYs DSUE amount, including how to opt out of the election,see Part 6- Portability of Deceased Spousal Unused Exclusion. Note.Some of the followin elections ma re uire the ostin of bonds or liens. Yas No Please check"Yes"or'7Vo"box for each question(see instructions). 1 Do ou elect alternate valuation? 1 X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Do ou elect s ecial-use valuation?If"Yes" ou must com lete and attach Schedule A-1 . 2 X 3 Do you elect to pay the taxes in installments as described in section 6166?, , , , , , , , , , , , , , , , , , , , , , , , , , , If"Yes,"you must attach the additional information described in the instructions. Note. By electing section 6166 installment payments, you may be required to provide security for estate tax deferred under section 6166 and interest in the form of a surety bond or a section 6324A lien. 3 4 Do you elect to postpone the part of the taxes due to a reversionary or remainder interest as described in section 6163? . 4 X Part 4 - General Information Note.Please attach the necessary supplemental documents.You must attach the death certificate.(See instructions) Authorization to receive confidential tax information under Reg. section 601.504(b)(2)(i); to act as the estate's representative before the IRS; and to make written or oral resentations on behalf of the estate: Name of representative(print or type) State Address(number, street, and room or suite no.,city,state,and ZIP code) aggoner Frutiger & Daub, LLP Timoth C Wa oner CPA PA 5006 E Trindle Rd Mechanicsbur PA 17050 I declare that I am the attorneyl J( certified public accountanU enroiled agent(check the applicable box)for the executor.I am not under suspension or disbarment from practice before the Internal Revenue Service and am qualified to practice in the state shown above. Signa CAF number Dat Telephone number 6505-51983R �/� Z � �5� 717-506-1222 1 Death certi i te numbe issuing authority(attach a copy of the death certificate to this return). 7673945 PA De artment of Health—Vidal Records 2 DecedenYs business or occupation.If retired,check here► X and state decedent's former business or occupation. Chief Executive Officer of Capital Blue Cross 3a Marital status of the decedent at time of death: ��"°' ❑ Married X❑Widow/widower ❑ Single ❑ Legally separated ❑ Divorced "�"� 3b For all prior marriages, list the name and SSN of the former spouse,the date the marriage ended,and whether the marriage ended by annulment, divorce, or death.Attach additional statements of the same size if necessary. Lois_T_�Conklin.g.)Rife _ SS� Unknown Marriage_ended b.y_death_�date unknownZ____________ ---------------------------------------------------------------------------------------- 4a Surviving spouse's name 4b Social security number 4c Amount received(see instructions) None 0 5 Individuals(other than the surviving spouse),trusts, or other estates who receive benefits from the estate(do not include charitable beneficiaries shown in Schedule O)(see instructions). Name of individual,trust,or estate receiving$5,000 or more identifying number Relationship to decedent Amount(see instructions) H En ene Rife nknown None e hew See attached El i W w n n 207-28-2 ne ta h d All unascertainable beneficiaries and those who receive less than$5,000 . . .► 0 . . . . . . . . . . . . . . . . . . . . . . Total . 200 000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If you answer"Yes"to any of the following questions,you must attach additional information as described. Yes No 6 Is the estate filing a protective claim for refund? , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , X If"Yes,"complete and attach two copies of Schedule PC for each claim. 7 Does the gross estate contain any section 2044 property(qualified terminable interest property(QTIP)from a prior gift or estate)? (see instructions). X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8a Have federal gift tax returns ever been filed?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X If"Yes,"attach copies of the returns, if available,and furnish the foliowing information: � b Period(s)covered c Internal Revenue office(s)where filed �4 9a Was there any insurance on the decedenYs life that is not included on the return as part of the gross estate? }( b Did the decedent own an insurance on the life of another that is not included in the ross estate? X �sA Page 2 2R8001 1.000 � �_ �� ,�,� . :� _ � ,� � �, �, �� a �� , ��, �., ,� � .. � Estate of: Richard D Rife 179-12-3423 �� Descriptions for Beneficiaries receiving $5000 or more (Page 1) Individual, trust or estate Description -------------------------------------------- -------------------------------------------- Americaa Society for the Pr . . . American Society for the Prevention of Cruelty - Eight percent of residue, or the sum of $100,000, cash, whichever is less Asbury Foundation, Bethany . . . Asbury Foundation, Bethany Village - Eight percent of residue, or the sum of $100,000, cash, whichever is less Bryn Mawr College Asbury Foundation, Bethany Village - Eight percent of residue, or the sum of $100,000, cash, whichever is less Colonial Williamsburg Found . . . Colonial Williamsburg Foundation - Eight percent of residue, or the sum of "� $100,000, cash, whichever � is less Humane Society of the Unite . . . Humane Society of the United States - Eight percent of residue, or the sum of $100,000, cash, whichever is less Mulitple Sclerosis Society Mulitple Sclerosis Society - Eight percent of residue, or the sum of $100,000, cash, whichever is less H Engene Rife - Eight percent of residue, or the sum of $100,000, cash, whichever is less Elsie W. Swenson Elsie W Swenson - Eight percent of residue, or the sum of $100,000, cash, whichever is less �The American Cancer Society . . . The American Cancer � Society - Eight percent of residue, or the sum of Estate of: Richard D Rife 179-12-3423 �� Descriptions for Beneficiaries receiving $5000 or more (Page 2) Individual, trust or estate Description -------------------------------------------- -------------------------------------------- $100,000, cash, whichever is less The Nature Conservancy The Nature Conservancy - Eight percent of residue, or the sum of $100,000, cash, whichever is less Wildlife Conservation Socie . . . Wildlife Conservation Society - Eight percent of residue, or the sum of $100,000, cash, whichever is less :�. �. , � � �� .-� .�;�.��t.�„� � .. ��-�:_�� Form 706(Rev.8-2013) DecedenYs socfal security number Estate of:Richard D Rife 179-12-3423 Part 4 - General Information continued � f you answer"Yes"to any of the following questions,you must attach additional information as described. Yes No 10 Did the decedent at the time of death own any property as a joint tenant with right of survivorship in which (a) one or more of the other joint tenants was someone other than the decedenYs spouse, and (b) less than the full value of the property is included on the return as part of the gross estate?If"Yes,"you must complete and attach Schedule E . . . . . . . . . . . . . . . . . . . . . . . . 11a Did the decedent, at the time of death, own any interest in a partnership (for example, a family limited partnership), an unincorporated business,or a limited liability company;or own any stock in an inactive or closely held corporation? , , x b If "Yes," was the value of any interest owned (from above) discounted on this estate tax return? If "Yes," see the instructions on reporting the total accumulated or effective discounts taken on Schedule F or G , g . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Did the decedent make any transfer described in sections 2035, 2036, 2037, or 2038? (see instructions) If "Yes," you must complete and attach Schedule G , X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13a Were there in existence at the time of the decedenYs death any trusts created by the decedent during his or her lifetime? , b Were there in existence at the time of the decedenYs death any trusts not created by the decedent under which the decedent possessed any power,beneficial interest,or trusteeshipl g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Was the decedent receiving income from a trust created after October 22, 1986,by a parent or grandparent? . . . . . . . . . . . . . If"Yes,"was there a GST taxable termination (under section 2612)on the death of the decedent? d if there was a GST taxable termination (under section 2612), attach a statement to explain. Provide a copy of the trust or will creating the trust,and give the name,address,and phone number of the current trustee(s). e Did the decedent at any time during his or her lifetime transfer or sell an interest in a partnership, limited liability company, or closely held corporation to a trust described in lines 13a or 13b?, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , X If"Yes,"provide the EIN for this transferred/sold item. ► 14 Did the decedent ever possess,exercise,or release any general power of appointment?If"Yes,"you must complete and attach Schedule H, , g 15 Did the decedent have an interest in or a signature or other authority over a financial account in a foreign country, such as a bank account,securities account,or other financial account? g . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Was the decedent, immediately before death, receiving an annuity described in the "General" paragraph of the instructions for Schedule I or a private annuity?If"Yes,"you must complete and attach Schedule I , g . . . . . . . . . . . . . . . . . . . . . . . . . . �17 Was the decedent ever the beneficiary of a trust for which a deduction was claimed by the estate of a predeceased spouse u: under section 2056(b)(7)and which is not reported on this return?If"Yes,"attach an explanation , , , , , , , , , , , , , , , , , , , , g Part 5 - Recapitulation. Note.If estimating the value of one or more assets pursuant to the special rule of Reg.section 20.2010-2T(a)(7)(ii),enter on both lines 10 and 23 the amount noted in the instructions for the corresponding range of values.(See instructions for details.) Item no. Gross estate Alternate value Value at date of death 1 Schedule A-Real Estate � 0 . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Schedule B-Stocks and Bonds � 4 876 830 . . . . . . . . . . . . . . . . . . . . . . . 3 Schedule C-Mortgages,Notes,and Cash. . . . . . . . . . . . . . . . . . 3 181 162 4 Schedule D-Insurance on the DecedenYs Life(attach Form(s)712) , , , , , 4 0 5 Schedule E-Jointly Owned Property(attach Form(s)712 for life insurance). . 5 0 6 Schedule F-Other Miscellaneous Property(attach Form(s)712 for life insurance) . 6 50 12 9 7 SChedule G-Transfers During Decedent's Life(att.Form(s)712 for life insurance), 7 0 S Schedule H-Powers of Appointment. . . . . . . . . . . . . . . . . . . . 8 0 9 Schedule I-Annuities 9 1 145 620 . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 Estimated value of assets subject to the special rule of Reg.section 20.2010-2T(a)(7)(ii) . 10 11 Total gross estate(add items 1 through 10), , , , , , , , , , , , , , , , , 11 6 253 741 12 Schedule U-Qualified Conservation Easement Exclusion . . . . . . . . . . 12 0 13 Total gross estate less exclusion(subtract item 12 from item 11).Enter here and on line 1 of Part 2-Tax Com utation , , , 13 6 253 741 . . . . . . . . . . . . . . . Item no. Deductions Amount 14 Schedule J-Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims, , , , , , �4 67,051 15 Schedule K- Debts of the Decedent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 158 521 16 Schedule K- Mortgages and Liens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 0 17 Total of items 14 through 16 , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , �� 225 572 18 Allowable amount of deductions from item 17(see the instructions for item 18 of the Recapitulation) . . . . �$ 225 572 19 Schedule L-Net Losses During Administration, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , �9 0 � 20 Schedule L-Expenses Incurred in Administering Property Not Subject to Claims, , , , , , , , , , , , , , ZO 0 �� 21 Schedule M -Bequests,etc.,to Surviving Spouse, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , 21 0 22 Schedule O-Charitable Public and Similar Gifts and Be uests. . . 22 5 828 169 . . . . . . . . . . . . . . . . . . . . 23 Estimated value of deductible assets subject to the special rule of Reg.section 20.2010-2T(a)(7)(ii), , , 23 24 Tentative total allowable deductions(add items 18 through 23). Enter here and on line 2 of the Tax Computation 24 6 053 741 �sA Page 3 2R8002 1.000 -, �. �,yY a= . � �� :T -��-.-£ ��,��-�,� -�,��, �.�� .�. _. Form 706(Rev.8-2013) DecedenYs social security number Estate of:Richard D Rife 179-12-3423 �Part 6-Portability of Deceased Spousal Unused Exclusion(DSUE) Portability Election A decedent with a surviving spouse elects portability of the deceased spousal unused exclusion (DSUE)amount, if any, by completing and timely-filing this return.No further action is required to elect portability of the DSUE amount to aliow the surviving spouse to use the decedenYs DSUE amount. Section A. Opting Out of Portability The estate of a decedent with a surviving spouse may opt out of electing portability of the DSUE amount. Check here and do no complete Sections B and C of Part 6 only if the estate opts NOT to elect portability of the DSUE amount. Section B. QDOT Yes No Are any assets of the estate being transferred to a qualified domestic trust(QDOT)? , , , , , , , , , , , , , , , , , , , , , , , , , , , , If"Yes," the DSUE amount portable to a surviving spouse (calculated in Section C, below) is preliminary and shall be redetermined at the time of the finai distribution or other taxable event imposing estate tax under section 2056A. See instructions for more details. S@CtlOtl C. DSUE AfilOUllt POPtBbI@ t0 th@ SUrvlVlllg SpOUS2(To be completed by the estate of a decedent making a portability election.) Complete the following calculation to determine the DSUE amount that can be transferred to the surviving spouse. 7 Enter the amount from line 9c,Part 2-Tax Computation , , , , , , , , , , , , , , , , , , , , , , , , , , � 2 Reserved. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 3 Enter the value of the cumulative lifetime gifts on which tax was paid or payable(see instructions), , , , , , 3 4 Add lines 1 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Enter amount from line 10,Part 2-Tax Computation, , , , , , , , , , , , , , , , , , , , , , , , , , , 5 6 Divide amount on line 5 by 40%(0.40)(do not enter less than zero) , , , , , , , , , , , , , , , , , , , , 6 7 Subtract lines 6 from line 4, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , 7 8 Enter the amount from line 5,Part 2-Tax Computation , , , , , , , , , , , , , , , , , , , , , , , , , g 9 Subtract line 8 from line 7(do not enter less than zero) , , , , , , , , , , , , , , , , , , , , , , , , , , g 10 DSUE amount portable to surviving spouse(Enter lesser of line 9 or line 9a,Part 2-Tax Computation) , , , , 70 �. - 'ection D. DSUE ARIOUtIt R@CelVed fFOfil PPed@C@8S@d SpOUS@(S) (To be completed by the estate of a deceased surviving spouse with DSUE amount from predeceased spouse(s)) Provide the following information to determine the DSUE amount received from deceased spouses. E G Name of De eased Spouse B Portability If"YesD DSUE DSUE Amount Year of Form 709 Remaining DSUE (dates of death after Date of Death Election Amount Received Applied by Reporting Use of DSUE Amount, if any December 31,2010,only) �enter as mm/dd/yy) Made? from Spouse Decedent to Amount Listed in col E (subtract col.E Lifetime Gifts from col.D) Yes No � � •• � � •• � � -• • - � � •• � � : � � Total for all DSUE amounts from redeceased s ouse(s)applied . Add the amount from Part 1, column D and the total from Part 2 column E. Enter the result on line 9b,Part 2-Tax Computation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . � 0 � �sa Page 4 2R8025 1.000 � :m:.. ..: , �� ,�-,� ,t.�.�.,�� ,:� ,�n�-..�,M��..�,�-.�.��.: , � m Form 706(Rev.8-2013) Estate of: DecedenYs social security number $iehard D Rife 179-12-3423 SCHEDU�E B-Stocks and Bonds "� (For jointly owned property that must be disclosed on Schedule E,see instructions.) No. If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and the Form 706 is being filed solely to elect portability of the DSUE amount, consideration should be given as to whether you are required to report the value of assets eligible for the marital or charitable deduction on this schedule. See the instructions and Reg, section 20.2010-2T a)(7)(ii)for more information. If you are not required to report the value of an asset, identify the property but make no entries in the last four columns. Description,including face amount of bonds or number of shares Item Alternate Value at and par value for identification.Give CUSIP number. Unit value Alternate value number If trust, artnershi or close� held enti ive EIN valuation date date of death CUSIP number or EIN, whare applicable 1 Morgan Stanley Acct. No. 410-031174-012 Valued per attached schedule 0.0000 4,870,851 Dividend accrued on 11/7/2013 5,979 ,�. � Total from continuation schedules or additional statements attached to this schedule . . . . . . . 0 TOTAL. Also enter on Part 5- Reca itulation, a e 3,at item 2. . 4 876 830 ( more space is needed, attach the continuation schedule from the end of this package or additional statements of the same size.) Schedule B -Page 10 JSA 2 R8008 0.020 E � . , � �� « .>� -�.� �,�. . Form 706(Rev.8-2013) Estate of: DecedenYs social security number Richard D Rife 179-12-3423 SCHEDULE C - Mortgages, Notes, and Cash ��'' (For jointly owned property that must be disclosed on Schedule E, see instructions.) �Note. If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and the Form 706 is being filed solely to elect portability of the DSUE amount, consideration should be given as to whether you are required to report the value of assets eligible for the marital or charitable deduction on this schedule. See the instructions and Reg. section 20.2010-2T (a)(7)(ii) for more information. If you are not required to report the value of an asset, identify the property but make no entries in the last three columns. Item Alternate Value at number Description valuation date Alternate value date of death 1 M&T Bank — Personal Checking Account — 71908145 181,162 � s ' Total from continuation schedules (or additional statements)attached to this schedule . 0 �, . . . TOTAL.(Also enter on Part 5- Recapitulation, page 3,at item 3.) . . . . . . . . . . . . . . . . 181 162 (If more space is needed, attach the continuation schedule from the end of this package or additional statements of the same size.) �sA Schedule C -Page 11 2R8009 0.030 : .r r , ,� m. � ��,��-,��.� �,tr� . �,��.�>� -.� . � � � _ _ � _ Form 706(Rev.8-2013) Estate of: DecedenYs social security number Richard D Rife 179-12-3423 SCHEDULE F-Other Miscellaneous Property Not Reportable Under Any Other Schedule (For jointly owned property that must be disclosed on Schedule E,see instructions) �"` (If you elect section 2032A valuation, you must complete Schedule F and Schedule A-1.) �Note. If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and the Form 706 is being filed solely to elect portability of the DSUE amount, consideration should be given as to whether you are required to report the value of assets eligible for the marital or charitable deduction on this schedule. See the instructions and Reg.section 20.2010- 2T(a)(7)(ii)for more information. If you are not required to report the value of an asset, identify the property but make no entries in the last three columns. 1 Did the decedent own any works of art, items, or any collections whose artistic or collectible value at date of death Yes No exceeded$3,000? , , , , , , , If"Yes,"submit full details on this schedule and attach appraisals. 2 Has the decedenYs estate, spouse, or any other person received (or will receive) any bonus or award as a result of the decedent's employment or death?. . . . . . . . . . . . . . X If"Yes,"submit full details on this schedule. 3 Did the decedent at the time of death have, or have access to, a safe deposit bo�C?, , , , , , , , , , , , , , , , , , , , , g If "Yes," state location, and if held jointly by decedent and another, state name and relationship of joint depositor. If any of the contents of the safe deposit box are omitted from the schedules in this return, explain fully why omitted. Item Description. For securities,give CUSIP number.If trust,partnership,or closely held Alternate valuation Value at number entity,give EIN date Alternate value date of death CUSIP number or EIN,where a licable 1 Chateau Terrace Associates 2.5� owned by decedent � Valued per attached assignment of limited partnership interest agreement EIN: 25-1404735 50,000 2 PA Dept of Revenue - 2013 tax refund 129 Total from continuation schedules or additional statements) attached to this schedule , p ��.. : TOTAL. (Also enter on Part 5- Recapitulation, page 3,at item 6.) , , , , , , , , , , , , , , , , 50 129 (If more space is needed, attach the continuation schedule from the end of this package or additional statements of the same size.) Schedule F-Page 14 JSA 2R8012 0.030 :� , .� �, .�� .,,� .�,�;� Form 706(Rev.8-2013) Estate of: DecedenYs social security number 12i r•t+nrrl T� Rife 179-12-3423 SCHEDULE I -Annuities �Jote. Generall , no exclusion is allowed for the estates of decedents d in after December 31, 1984 (see instructions). Note. If the value of the gross estate,together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and the Form 706 is being filed solely to elect portability of the DSUE amount,consideration should be given as to whether you are required to report the value of assets eligible for the marital or charitable deduction on this schedule. See the instructions and Reg. section 20.2010-2T (a)(7)(ii) for more information. If you are not required to report the value of an asset, identify the property but make no entries in the last three columns. A Are you excluding from the decedenYs gross estate the value of a lump-sum distribution described in section Yes No 2039(f)(2)(as in effect before its repeal by the Deficit Reduction Act of 1984)?, , , , , , , , , , , , , , , , , , , , , , , , If"Yes,"you must attach the information required by the instructions. Item Description. Alternate vaivation includible alternate Includible value at number Show the entire value of the annuity before any exclusions date value date of death 1 Morgan Stanley Rollover IRA Acct. No. 410-017553-012 Beneficiary: Shippensburg University Foundation - 100�s Value per attached schedule 722,885 Dividend accrued on 11/7/2013 1,947 2 Morgan Stanley - Traditional IRA Acct. No. 410-039262-012 Beneficiary: Shippensburg University Foundation - 100� Valued per attached schedule 420,155 Interest accrued to 11/7/2013 633 �. z� Total from continuation schedules (or additional statements)attached to this schedule . 0 . . . � TOTAL.(Also enter on Part 5- Recapitulation, page 3,at item 9.) . . . . . 1 145 620 (If more space is needed, attach the continuation schedule from the end of this package or additional statements of the same size.) �sA Schedule I -Page 16 2R8014 0.030 .. .:_..-�.. � � . ,-....,_ . .,o�_ �,�. �Ra:� r w..��u eto.w.�-e.-a»t-y�=� . ,Ea N....::.-vA. «ax;S-" ��*�."-.�-��--��-;-^:. �f��?c�+s�vKt�zx'�-t;.aaa�- ,_ .. .:.: .. . Form 706(Rev.8-2013) Estate of: �ecedenYs social security number Riehard D Rife 179-12-3423 SCHEDULE J-Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims ►Use Schedule PC to make a protective claim for refund due to an expense not currently deductible. `� For such a claim, report the expense on Schedule J but without a value in the last column. �Note. Do not list expenses of administering property not subject to claims on this schedule.To report those expenses,see instructions. If executors' commissions, attorney fees, etc., are claimed and allowed as a deduction for estate tax purposes,they are not allowable as a deduction in computing the taxable income of the estate for federal income tax purposes.They are allowable as an income tax deduction on Form 1041, U.S. Income Tax Return for Estates and Trusts, if a waiver is filed to forgo the deduction on Form 706 (see Instructions for Form 1041). Are you aware of any actual or potential reimbursement to the estate for any expense claimed as a deduction on this Yes No schedule? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If"Yes," attach a statement describing the expense(s)subject to potential reimbursement.(see instructions) Item number Description Expense amount Total amount A. Funeralex enses: Myers-Harner Funera Home, Inc. - Rei ursement to Elsie Swenson 9,454 Total from continuation schedules . 1 250 Total funeral expenses, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ► 1 704 B. Administration expenses: 1 Executors' commissions- amount estimated/agreed upon/paid. (Strike out the words that do not aPp�Y•) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 2 Attorney fees-amount estimated/�4D��6�d. (Strike out the words that do not apply.) , , , , , 10 000 3 Accountant fees-amount estimated/ Strike out the words that do not a I . . 45 000 � 4 Miscellaneous ex enses: expense amount 1 Asbury Foundation - Service fees 16 2 Morgan Stanley - Agent custody fee 65 3 M&T Bank - Service charge for estate checks 16 4 Waggoner Frutiger & Daub, LLP - Preparation of 2013 income tax return 1,250 Total miscellaneous expenses from continuation schedules (or additional statements) attached to this schedule. 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . � Total miscellaneous e enses . ► 1 347 -- TOTAL. Also enter on Part 5- Reca itulation, a e 3, at item 14. . ► 67 051 (If more space is needed, attach the continuation schedule from the end of this package or additional statements of the same size.) �sA Schedule J -Page 17 2R6015 0.030 � : � � � � . �, :� . � _ � � Estate of: Richard D Rife 179-12-3423 ,,,�. Schedule J Part A (Page 2) � Item No. Description Amount ----- ----------------------------------------------------- -------------- 2 Norland Cemetery - Reimbursement to Elsie Swenson 990 3 Shull-Kootz - Inscription on headstones 260 � � :�... Total (Carry forward to main schedule) 1,250 �; � �r, .� ,. �� r �.� , . ._ �.� . � , Form 706(Rev.8-2013) Estate of: DecedenYs social security number ��chard D Rife 179-12-3423 SCHEDULE K - Debts of the Decedent, and Mortgages and Liens � �Use Schedule PC to make a protective claim for refund due to a claim not currently deductible. � For such a claim, report the expense on Schedule K but without a value in the last column. Yes No Are you aware of any actual or potential reimbursement to the estate for any debt of the decedent, mortgage, or lien claimed as a deduction on this schedule? X . . . . . . . . . . . . . . . . . . . . If"Yes," attach a statement describing the items subject to potential reimbursement. (see instructions) Are any of the items on this schedule deductible under Reg. section 20.2053-4(b)and Reg.section 20.2053-4(c)? X If"Yes," attach a statement indicating the applicable provision and documenting the value of the claim. Item Debts of the Decedent-Creditor and nature of debt,and number allowable death taxes Amount 1 Asbury Foundation - Mr Rife's 2013 pledge payment toward 2013 Bethany Village "Our Community Capital Campaign 150,000 2 Bethany Village - November long term care 5,734 3 Omnicare King of Prussia - Prescriptions 531 4 West Shore EMS - Ambulance transport 11/3/2013 152 5 UCPA - August uroloqy services 32 6 Holy Spirit Hospital - October hospital charges 2,072 Total from continuation schedules (or additional statements)attached to this schedule , , p TOTAL. (Also enter on Part 5- Recapitulation,page 3,at item 15.) , 158 521 . . . . . . . . . . . . . . . . . . . . . . . . item number Mortgages and Liens-Description Amount None Total from continuation schedules(or additional statements)attached to this schedule , p �' TOTAL.(Also enter on Part 5- Recapitulation, page 3,at item 16.) p �(If more space is needed, attach the continuation schedule from the end of this package or additional statements of the same size.) �sn Schedule K-Page 18 2R8016 0.050 Form 706(Rev.8-2013) Estate of: DecedenYs social security number Richard D Rife 179-12-3423 SCHEDULE O -Charitable, Public, and Similar Gifts and Bequests .� Jote. If the value of the gross estate, together with the amount of adjusted taxable gifts, is less than the basic exclusion amount and the Form 706 is being filed solely to elect portability of the DSUE amount, consideration should be given as to whether you are required to report the value of assets eligible for the marital or charitable deduction on this schedule. See the instructions and Reg. section 20.2010-2T(a)(7)(ii)for more information. If you are not required to report the value of an asset, identify the property but make no entry in the last column. Yes No 1a If the transfer was made by will, has any action been instituted to contest or have interpreted any of its provisions affecting the charitable deductions claimed in this schedule? , , , , , , , , , , , , , , , , , , , , , , , , , , , , , g If"Yes,"full details must be submitted with this schedule. b According to the information and belief of the person or persons filing this return, is any such action planned? , , , , , If"Yes,"full details must be submitted with this schedule. 2 Did any property pass to charity as the result of a qualified disclaimer�, , , , , , , , , , , , , , , , , , , , , , , , , , , X If"Yes,"attach a copy of the written disclaimer required by section 2518(b). Item number Name and address of beneficiary Character of institution Amount S ippens urg University Foun ation - o Residue Foundation 1871 Old Main Drive Shippensburg, PA 17257 Educational 4,828,169 2 Eight percent of residue, or the sum of $100,000, cash, whichever is less to Wildlife Conservation Society 2300 Sothern Blvd Bronx, NY 10460 Charitable 100,000 3 Eight percent of residue, or the sum of $100,000, cash, whichever is less to The Nature Conservancy 4245 N Fairfax Drive Arlington, VA 22203 Charitable 100,000 Total from continuation schedules(or additional statements) attached to this schedule , 00 000 . . . . . . . . . . . . . . . . 3 Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 5 828 169 4a Federal estate tax payable out of property interests listed above , , , , , , , , , , 4a 0 b Other death taxes payable out of property interests listed above , , , , , , , , , , 4b 0 c Federal and state GST taxes payable out of property interests listed above, , , , , 4c 0 d Additems4a, 4b, and4c , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , 4d 0 ,.� 5 Net value of property interests listed above (subtract 4d from 3). Also enter on Part 5 - Recapitulation, � pa e 3, at item 22 , 5 (If more space is needed, attach the continuation schedule from the end of this package or additional statements of the same size.) �SA Schedule O - Page 21 2R8019 0.030 �, �_ - � � . ,. __ Estate of: Richard D Rife 179-12-3423 �, ' Schedule 0 (Page 2) Item Name and address Character of No. of beneficiary institution Amount ----- ----------------------------------------------- ------------------ -------------- 4 Eight percent of residue, or the sum of $100,000, cash, whichever is less to The American Cancer Society National Office of Probate and Trust Management Services, Attn: Michael Saenz PO Box 720366 Oklahoma City, OK 76162 Charitable 100,000 5 Eight percent of residue, or the sum of $100,000, cash, whichever is less to Mulitple Sclerosis Society 2040 Linglestown Rd, Suite 104 Harrisburg, PA Charitable 100,000 6 Eight percent of residue, or the sum of $100,000, cash, whichever is less to Humane Society of the United States ATTN: Deborah Muse 2100 L Street, NW Washington, DC 20037 Charitable 100,000 � Eight percent of residue, or the sum of $100,000, cash, whichever is less to Colonial Williamsburg Foundation PO Box 1776 Williamsburg, VA 23187 Charitable 100,000 8 Eight percent of residue, or the sum of $100,000, cash, whichever is less to Asbury Foundation, Bethany Village 325 Wesley Drive Mechanicsburg, PA 17055 Charitable 100,000 9 Eight percent of residue, or the sum of $100,000, cash, whichever is less to American Society for the Prevention of Cruelty to Animals 424 E 92nd Street New York, NY 10128-6804 Cruelty to Animal 100,000 10 Eight percent of residue, or the sum of $100,000, cash, whichever is less to Alzheimer Association Attn: Corey Walker Estate & Trust Specialist � 225 N Michigan Ave. , Fl 17 Chicago, IL 60601-7633 Charitable 100,000 Total (Carry forward to main schedule) 700,000 r.� ,� .. � ��, �,�b �� . a�.T� � -� � .�,� . �� _� �. -�� _ � _ Estate of: Richard D Rife 179-12-3423 � Schedule O (Page 3) Item Name and address Character of No. of beneficiary institution Amount ----- ----------------------------------------------- ------------------ -------------- 11 Eight percent of reaidue, or the sum of $100,000, cash, whichever is less to Bryn Mawr College 101 N Merion Avenue Bryn Mawr, PA 19010 Educational 100,000 ,;� :� Total (Carry forward to main schedule) 100,000 WAGGONER, FRUTIGER � DAUB, LLP WF�D CERTIFIED PUBLIC ACCOUNTANTS � F� 5006 EAST TRINDLE ROAD,SUITE 200, MECHANICSBURG, PA 17050-3647 www.wfdcpa.com � (717)506-1222 • FAX(717)506-1223 TIMOTHY C.WAGGONER,CPA DAVID A.PHILLIPS,CPA GEORGE W.LANE,CPA BRIAN D.STRAUB,CPA RAYMOND C.BROWN,CPA ROBERT L.HAAR,CPA April 16, 2014 ABRAM C.BERT,CPA LISA M.STATLER,CPA SUZANNE N.NYE,CPA JENNIFER D.WAGNER,CPA ADAM D.BARRICKMAN,CPA Re: Estate of Richard D. Rife File No. 2013-01270 � . � r�n n a � �? o w � � � � � � rn rn � ° Ms. Glenda Farner-Strasbaugh � U'- �= � � � Register of Wills � � .,�'n 3 � � Cumberland County Courthouse � � � ,-r- rn 1 Courthouse Square � "� o� v' -�n Carlisle, PA 17013 Dear Ms. Farner-Strasbaugh: ��` Enclosed are the foliowing for the above-captioned Estate: � 1. Pennsylvania lnheritance Tax Return, in duplicate, showing no balance due. The exhibits to this return were filed directly with the Department of Revenue. 2. Inventory 3. Copy, Federal Estate Tax Return (without exhibits). 4. A copy of this letter, the first page of the Pennsylvania lnheritance Tax Return and the Inventory. Please stamp these copies and return them to us in the enclosed self-addressed envelope. Very truly yours, WAGGONER, FRUTIGER & DAUB, LLP � 1'�_. �;. Timothy C. Waggoner, CPA