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Home My WebLink About06-12-14 (2) . , � 1505611185 REV-1500 EX(02-11)(FI) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes Po sox zaoso� INHERITANCE TAX RETURN 21 13 0 4 4 6 Harrisbur9, PA 1 7 1 28-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 04082013 07041937 DecedenYs Last Name Suffix DecedenYs First Name M I KUNKEL, JR . LEWIS S (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI KUNKEL LOUISE R 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. Federal 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 Schedule O) CORRESPONDENT- THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number r.:� KATHLEEN A STEPHENSON,ESQ 215-98�4311 � �,-, � REGISTfR Q�WILLS U�NLY<`� �� ' .�7 —r7 ._..._ ,' - - r;� � ,.. . ::� � - � _ : First Line of Address rJ ^ r 5 �� . . - . , c' PEPPER HAMILTON LLP "� ' �~� e-, � - ��i ��Y `"i 5..��% ...,..a � ...,i Second Line of Address � �: _,_, , :.� :v ,-,:: 3000 TWO LOGAN SQUARE � DATEFILED� U' City or Post Office State ZIP Code PHILADELPHIA PA 191032799 �orrespondent'se-mai�address: STEPHENKaPEPPERLAW• 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 T�F PER SPONSIBLE OR FILING RETURN DATE � � ADDRESS C/0 3000 TWO L06AN SQUARE PHILADELPHIA, PA 19103— 799 SIGNATURE OF PREPARER OTHER THAN REPRESENT DATE PEPPER HAMILTON LLP G ADDRESS 3000 TWO LOGAN SQUARE PHILADELPHIA, PA 19103-2799 PLEASE USE ORIGINAL FORM ONLY Side 1 � 1505611185 OM46473.000 1505611185 � � 1505611185 REV-1500 EX(02-11)(FI) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes PO BOX 280601 INHERITANCE TAX RETURN 21 13 0 4 4 6 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDVYVY Date of Birth MMDDWYY 04082013 07041937 DecedenYs Last Name Suffix DecedenYs First Name MI KUNKEL, JR • LEWIS S (If Applicable) Enter Surviving Spouse's Info�mation Below Spouse's Last Name Suffix Spouse's First Name M I KUNKEL LOUISE R 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. Federal 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 ❑ ��. Spousal Poverty Credit(Date of Death ❑ 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 TO: Name Daytime Telephone Number KATHLEEN A STEPHENSON,ESQ 215-981-431� � �� RECIS R OF WILL.S�USE OI�LK, ., � G �.:� t-°�' � �J �_.;� _..r7 :� ...,q 1 l : ., ,.�. First Line of Address ' ~ ' ° '�� i _ tV - , C7 PEPPER HAMILTON LLP : t''= : ' �' �- � �,, -n �.�J �-> �r:, ";1 Second Line of Address fy.y �� —r�, � -•-- � �� C� 3000 TWO LOGAN SQUARE ..J r3 'v � r�' City or Post Office State ZIP Code �DATE FIL CJ'� � �"' N PHILADELPHIA PA 191032799 correspondent'se-mai�address: STEPHENKa�PEPPERLAW • COM Under penalties of perjury, I declare that I have examined this retum,inciuding 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. SIGNATUR F PERSON RESPON�LE FO ING RETURN DATE �-��_ � s/z�i�� ADDRES C/0 3000 TWO LOGAN SQUARE PHILADELPHIA, PA 19103-2799 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE PEPPER HAMILTON LLP ADDRESS 300� TWO LOGAN SQUARE PHILADELPHIA, PA 19103-2799 PLEASE USE ORIGINAL FORM ONLY Side 1 � 1505611185 1505611185 � OM4647 3.000 � 1505611285 REV-1500 EX(FI) DecedenYs Social Security Number oecedent's Name K U N K E L� J R • L E W I S S RECAPITULATION ' 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . � 1,6 8 4,117 • 19 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . 2. I,,9 2 8,7 4 4 • 4 5 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C), . . . . 3. 5 21,0 3 3 • �� 4. Mortgages and Notes Receivable(Schedule D) , , , , , , , , , , , , , , , , , 4. � • 0� 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule El , , , , , 5. 5 5 4,6 6 0 • 4 5 6. Jointly Owned Property(Schedule F) � Separate Billing Requested , , , , g. 0 • �� 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (schedu�e G) � Separate Billing Requested . . . . 7. 8,2 3 9,3 7 6 • 61 8. Total Gross Assets(total Lines 1 through 7) , , , , , , , , , , , , , , , , , , g, ],�,9 2 7,9 31 •�0 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . g. ],8 8,813 • 14 10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule I) , , , , , , , , , �p. 3,6 6 3 • 4 4 1 1. Total Deductions(total Lines 9 and 10), , , , , , , , , , , , , , , , , , , , , ��. ],9 2,4 7 6 • 5 8 12. Net Value of Estate(Line 8 minus Line 11) , , , , , , , , , , , , , , , , , , , �z. ],7,7 3 5,4 5 5 • 12 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J), , , , , , , , , , , , , , , , 13. 1],,6 2 6,7 6 6 • 8 8 14. Net Value Subject to Tax(Line 12 minus Line 13) , , , , , , , , , , , , , , , 14. 6,10 8,6 8 8 • 2 4 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.O� 2,060,079 • 9� is. 0 • 00 16. Amount of Line 14 t xable at�inea�ratex.o4� 4 ,048,608 • 34 �s. 182,187 •38 17. Amount of Line 14 taxable at sibling rate X.12 0 • �� 17. 0 • �� 18. Amount of Line 14 taxable at collateral rate X.15 � • �� 18. 0 • 0� 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 182,187 • 38 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 � 1505611285 1505611285 � OM4648 3.000 REV-1500 EX(FI) Page 3 File Number Decedent's Com lete Address: 21 13 0 4 4 6 DECEDENTS NAME K K L S S STREET ADDRESS • M R A 0 CITY STATE ZIP M CH B RG PA 1 0 Tax Payments and Credits: 1. Tax Due(Page 2,�ine 19) (1) 18 2,18 7 • 3 8 2. Credits/Payments A. Prior Payments 15 6�0 0 0 • 0 0 s. �iscount 8,21� • 5 3 Total Credits(A+g) �z� 16 4,210 • 5 3 3. Interest �a� 215• 21 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) 18,19 2 • �6 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 . . . . . . . . . . . . . . . . . . . . . . . : � a 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 � 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 SCHEDULE 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 tor 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 appiicable 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)]. 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-1502EX+(12-12) SCHEDULE A pennsylvania DEPARTMENTOF REVENUE INHERITANCETAXRETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Lewis S Runkel. Jr. 21 13 0446 All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that is jointlyowned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the properly has been sold. ITEM Inciude a copy of the deed showing decedenYS interest if owned as tenant in common. VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Dwelling & 10.55 acres 916 McCormick Road Upper Allen Township Cumberland County, PA 1,025,000.00 Value per appraisal of Don Paul Shearer Associates; recertification of value dated 1/14/2013. 2 Leidy Township Clinton County, Pennsylvania Parcel #1 - 5/6 undivided interest (as tenants in common) in approximately 526 acres subject to an Oil & Gas Lease (tax parcel #05-01-0086-000-1) Parcel #2 - 100� interest in approximately 344 acres (sub-surface rights only) subject to an Oil & Gas Lease 104,117.19 3 Vacant Land, 21.13 acres Parcel #35-024-087 Crums Mill Road Lower Paxton Township Dauphin County Harrisburg, PA 17112 315,000.00 Value per appraisal of George C. Clauser, SRA 4 Vacant Land, 35.82 acres Parcel #35-024-012 Crums Mill Road Lower Paxton Township Dauphin County Harrisburg, PA 17112 240,000.00 Owned as tenants in common with Barbara Kunkel Total value $480,000 One-half interest + Value per appraisal of George C. Clauser, SR.A TOTAL (Also enter on Line 1,Recapitulation.) $ 1,684,117.19 zwasss z o0o If more space is needed, use additional sheets of paper of the same size. REV-1503 EX+(&12'7 pennsylvania SCHEDULE B DEPAR1TdENT OF REVENUE INHERffANCETAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER Lewis 5 Kunkel Jr 21 13 0446 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. RBC Wealth Management A/C #303-92050 I/N/O Lewis S Kunkel, Jr 100,000 Par Allegheny Cnty Pa Dt 03/14/2007 5.000� 11/O1/2032 NASDAQ CUSIP: 01728VGS 107,836.00 Interest accrued to 4/8/2013 2,194.44 2 100,000 Par Allegheny .Cnty Pa Hosp Dev Aut Dt 06/03/2009 5.125� OS/15/2024 NASDAQ CUSIP: 0172$AU5 116,009.00 Interest accrued to 4/8/2013 768.75 3 250,000 Par Allegheny Cnty Pa Hosp Dev Aut Dt 03/24/2010 0.070� 05/15/20�7 NASDAQ CUSIP: 01728AY4 250,000.00 Interest accrued to 4/8/2013 11.67 4 100,000 Par Berks Cnty Pa Mun Auth Rev Dt 07/15/2009 5.500� 11/O1/2024 NASDAQ CUSIP: 084538GE 117,506.00 Interest accrued to 4/8/2013 2,413.89 5 100,000 Par Central Bucks Pa Sch Dist Dt 03/15/2008 5.000� 05/15/2024 Nasdaq CUSIP: 152735TP 120,980.00 Interest accrued to 4/8/2013 2,000.00 fi 100,000 Par Delaware Valley Pa Regl Fin Au Dt 08/O1/1998 5.500� 08/O1/2028 Nasdaq CUSIP: 246579ER 118,177.00 Interest accrued to 4/8/2013 1,038.89 Total from continuatioa schedules . . . . . 6,089,808.81 TOTAL (Also enter on line 2,Recapitulation) $ (,92$,�44.4 5 zwnsss z.000 If more space is needed, insert additional sheets of the same size Estate of: Lewis S Kunkel, Jr. 21 13 0446 Schedule B (Page 2) Item Value at Date No. Description of Death 7 100,000 Par Easton Pa Area Sch Dist Dt 12/Ol/2008 5.100� 04/O1/2025 NASDAQ CUSIP: 277695FN 115,886.00 Interest accrued to 4/8/2013 113.33 8 100,000 Par Geisinger Auth Pa Health Sys R Dt 08/O1/1998 5.500� 08/15/2023 NASDAQ CUSIP: 368497DM 118,925.50 Interest accrued to 4/8/2013 825.00 9 100,000 Par Lackawanna Cnty Pa Dt 12/17/2008 5.500� Ol/O1/2018 NASDAQ CUSIP: 505480ZT 112,947.00 Interest accrued to 4/8/2013 1,497.22 10 100,000 Par Lancaster Cnty Pa Hosp Auth Re Dt Ol/23/2008 5.500� 07/O1/2013 NASDAQ CUSIP: 514045YS 100,551.00 Interest accrued to 4/8/2013 1,497.22 11 100,000 Par Lancaster Cnty Pa Hosp Auth Re Dt Ol/23/2008 6.375� 07/O1/2030 NASDAQ CUSIP: 514045ZA 107,367.50 Interest accrued to 4/8/2013 1,735.42 12 100,000 Par Lancaster Pa Higher Ed Auth Co Dt 06/19/2008 5.000� 04/15/2029 NASDAQ CUSIP: 514328GA 111,307.00 Interest accrued to 4/8/2013 2,416.67 13 100,000 Par Methacton Pa Sch Dist Dt Ol/01/2009 5.550� 03/Ol/2022 NASDAQ CUSIP: 591506UD 118,321.50 Interest accrued to 4/8/2013 585.83 14 100,000 Par Nazareth Pa Area Sch Dist Dt 11/15/2008 5.125� 11/15/2028 NASDAQ CUSIP: 639438TS 109,564.50 Interest accrued to 4/8/2013 2,050.00 Total (Carry forward to main schedule) 905,590.69 Estate of: Lewis S Kunkel, Jr. 21 13 0446 Schedule B (Page 3) Item Value at Date No. Description of Death 15 100,000 Par New Aanover Cnty N C Hosp Rev Dt 12/14/2005 0.340� 10/Ol/2023 NASDAQ CUSIP: 644804BZ 100,000.00 Interest accrued to 4/8/2013 7.56 16 100,000 Par Northeastern York Pa Sch Dist Dt 08/O1/2007 5.000� 04/Ol/2028 NASDAQ CUSIP: 664714BS 107,981.00 Interest accrued to 4/8/2013 111.11 17 100,000 Par Pennsylvania St Pub Sch Bldg A Dt 10/23/2008 5.700� 06/15/2021 NASDAQ CUSIP: 70920PBE 114,163.00 Interest accrued to 4/8/2013 1,805.00 18 450,000 Par Pennsylvania St Tpk Commri Regi Dt 08/17/2005 07/15/2041 NASDAQ CUSIP: 709222BX 450,000.00 Interest accrued to 4/8/2013 45.00 19 100,000 Par Pine-Richland Sch Dist Pa Dt 11/25/1996 0.000� 09/O1/2022 NASDAQ CUSIP: 722740GM 78,349.50 20 100,000 Par Pocono Mtn Pa Sch Dist Dt 03/15/2007 5.000� 09/O1/2025 NASDAQ CUSIP: 730436ZA 111,287.50 Interest accrued to 4/8/2013 52�•�8 21 1,000 Shares Advanced Micro Devices Inc Com NYSE CUSIP: 00790310 2,435.00 22 1,000 Shares Alcatel-Lucent Sponsored Adr NYSE CUSIP: 01390430 1,365.00 23 3,000 Shares Applied Matls Inc Com Nasdaq CUSIP: 03822210 39,570.00 Total (Carry forward to main schedule) 1,007,647.45 Estate of: Lewis S Kunkel, Jr. 21 13 0446 Schedule B (Page 4) Item Value at Date No. Description of Death 24 1,192 Shares Berkshire Hathaway Inc Del Cl B New Nyse CUSIP: 08467070 124,510.36 25 5 Shares Berkshire Hathaway Inc Del Cl A NYSE CUSIP: 08467010 783,680.00 26 2,250 Shares CISCO Sys Inc Com Nasdaq CUSIP: 17275R10 46,350.00 Dividend accrued on 4/8/2013 382.50 27 500 Shares Clorox Co Del Com NYSE CUSIP: 18905410 43,392.50 28 800 Shares Conagra Foods Inc Com NYSE CUSIP.: 20588710 27,516.00 29 1,000 Shares Dell Inc Com NASDAQ CUSIP:. 24702R10 14,195.00 Dividend accrued on 4/8/2013 80.00 30 1,000 Shares EMC Corp-Mass Com Nyse CUSIP: 25864810 23,090.00 31 400 Shares Expeditors Intl Wash Inc Com NASDAQ CUSIP: 30213010 14,431.00 32 850 Shares Fluor Corp New Com NYSE CUSIP: 34341210 53,035.75 33 1,700 Shares Halliburton Co Com NYSE CUSIP: 40621610 65,279.66 34 1,000 Shares Harsco Corp Com NYSE CUSIP: 41586410 23,565.00 Total (Carry forward to main schedule) 1,219,507.77 Estate of: Lewis S Kunkel, Jr. 21 13 0446 Schedule B (Page 5) Item Value at Date No. Description of Death 35 2,000 Shares Hewlett Packard Co Com Nyse CUSIP: 42823610 43,900.00 36 1,000 Shares Intel Corp Com Nasdaq CUSIP: 45814010 20,945.00 37 500 Shares Ishares Inc MSCI Australia NYSE Arca CUSIP: 46428610 13,267.50 38 500 Shares Ishares Inc MSCI Cda Index NYSE Arca CUSIP: 46428650 13,722.50 39 100 Shares Ishares Inc MSCI Chile Capp NYSE Arca CUSIP: 46428664 6,331.50 40 300 Shares Ishares Tr FTSE China25 Idx NYSE Arca CUSIP: 46428718 10,662.00 41 875 Shares Jacobs Engr Group Inc Del Com NYSE CUSIP: 46981410 46,921.88 42 634 Shares Kinder Morgan Inc Del Com NYSE CUSIP: 49456810 23,974.71 43 960 Shares Kinder Morgan Inc Del W Exp 05/25/2017 NYSE CUSIP: 49456B11 4,920.00 44 3,512 Shares LSI Corporation Com Nyse CUSIP: 50216110 22,406.56 45 400 Shares Powerwave Technologies Inc Com New OTC OTHER CUSIP: 73936330 9.36 46 565 Shares Schlumberger Ltd Com Nyse CUSIP: 80685710 42,149.00 Dividend accrued on 4/8/2013 176.56 Total (Carry forward to main schedule) 249,386.57 Estate of: Lewis S Kunkel, Jr. 21 13 0446 Schedule B (Page 6) Item Value at Date No. Description of Death 47 960 Shares Transocean Ltd Reg Shs Nyse CUSIP: H8817H10 48,748.80 Securities held in certificate or book entry form 48 1,000 Shares Caterpillar Inc Del Com Nyse CUSIP: 14912310 84,530.00 49 1,200 Shares Conagra Foods Inc Com Nyse CUSIP: 20588710 41,274.00 50 4,526 Shares Conocophillips Com Nyse CUSIP: 20825C10 266,694.55 51 4,000 Shares Deere Co Com Nyse CUSIP: 24419910 344,860.00 Dividend accrued on 4/8/2013 2,040.00 52 4,932 Shares Dow Chem Co Com Nyse CUSIP: 26054310 151,017.84 Dividend accrued on 4/8/2013 1,578.24 53 5,400 Shares Du Pont E I De Nemours Co Com NYSE CUSIP: 26353410 262,062.00 54 5,280 Shares Exxon Mobil Corp Com Nyse CUSIP: 30231G10 467,966.66 55 121 Shares Fidelity National Financial C1 A Nyse CUSIP: 31620R10 3,161.43 56 53 Shares Fidelity Natl Information Svcs Com NYSE CUSIP: 31620M10 2,068.06 57 19,200 Shares General Electric Co Com Nyse CUSIP: 36960410 441,120.00 Dividend accrued on 4/8/2013 3,648.00 Total (Carry forward to main schedule) 2,120,769.58 Estate of: Lewis S Kunkel, Jr. 21 13 0446 Schedule B (Page 7) Item Value at Date No. Description of Death 58 10,000 Shares Iparty Corp Com AMEX CUSIP: 46261R10 4,455.00 59 26 Shares Lender Processing Svcs Inc Com NYSE CUSIP: 52602E10 640.64 60 102 Shares M & T Bank 10,281.60 61 1,704 Shares Monsanto Co New Com Nyse CUSIP: 61166W10 179,209.68 Dividend accrued on 4/8/2013 639.00 62 171 Shares Motorola Solutions, Inc. 10,733.67 Dividend accrued on 4/8/2013 44.46 63 7,000 Shares Pfizer Inc Com Nyse CUSIP: 71708110 202,335.00 64 2,263 Shares. Phillips 66 Com Nyse CUSIP: 71854610 142,229.55 65 1,000 Shares Wajax Corp Com TORONTO SE CUSIP: 93078710 36,073.35 Dividend accrued on 4/8/2013 264.80 Total (Carry forward to main schedule) 586,906.75 REV-1504EX+(g_12) SCHEDULE C pennsylvania CLOSELY-HELD CORPORATION, DEPARTMEN70F REVENUE INHERITANCETAX RETURN PARTNERSHIP OR RESIDENT DECEDENT SOLE-PROPRIETORSH IP ESTATE OF FILE NUMBER Lewis S ICunkel Jr. 2113 0446 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 �• ADG-Keystone Plaza Associates 221,403.00 Per valuation attached 2 Long Meadows Associates 299,630.00 Per valuation attached TOTAL(Also enter on line 3,Recapitulation) S 521,033.00 (If more space is needed,insert additional sheets of the same size) zwass�z.000 REV-1506EX+(12-11) SCHEDULE C-2 pennsylvania DEPARTMENTOF REVENUE PARTNERSHIP INHERITANCETAXRETURN INFORMATION REPORT RESIDENT DECEDENT ESTATE OF FILE NUMBER Lewis S Runkel Jr. 21 13 0446 1. Name of Partnership p,DG K�ystone Plaza Associates Date Business Commenced Address P O Box 6 2 _ Business Reporting Year 12/31�2014 City Lemoyne State PA Zip Code i�na3 2. Federal Employer ID Number25-1668220 3. Type of Businessreal estate Product/Service ren al 4. Decedent was a ❑ General � Limited partner. If decedent was a limited partner, provide initial investment $ 0.00 5' PARTNER NAME PERCENT PERCENT BALANCE OF OF INCOME OF OWNERSHIP CAPITAL ACCOUNT A. Lewis S. Kunkel Jr. 5.0000 5.0000 51 030.00 B. C. D. 6. Value of the decedent's interest $ 221,403.00 7. Was the partnership indebted to the decedent?, , , , , , , , , , , , , , , , , , , , , , ❑ Yes � No If yes, provide amount of indebtedness $ 0.00 8. Was there life insurance payable to the partnership upon the death of the decedent? , ❑ Yes � No If yes, Cash Surrender Value$ 0.00 Net proceeds payable $ 0.00 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 ❑X No Ifyes, ❑ Transfer ❑ Sale Percentage transferred/sold 0 0000 Transferee or Purchaser Consideration $ 0.00 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 decedent's death? , , , . , , ❑x Yes ❑ No If yes, provide a copy of the agreement. 1 1. Was the decedenYs partnership interest sold?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes ❑X 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, explain 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 A. Detailed caiculations used in the valuation of the decedenYs partnership interest. B. Compiete 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-1506EX+��y_��) SCHEDULE C-2 � pennsylvania DEPARTMENT OF REVENUE PARTN E RS H I P RESIDENTD C ENTTURN INFORMATION REPORT ESTATE OF FILE NUMBER Lewis S Kunkel Jr 21 13 0446 1. Name of Partnership Long Meadows Associates Date Business Commenced Address 130Q Market Street, P.O. Sox 622 Business Reporting Year 12/31/2014 City Lemoyne State PA Zip Code 17043 2. Federal EmployerlD Number20-0197625 3. Type of Businessreal estate ProducUService rental 4. Decedent was a ❑ General � Limited partner. If decedent was a limited partner, provide initial investment $ 0.00 5, PERCENT PERCENT � BALANCE pF PARTNER NAME OF INCOME OF OWNERSHIP ' GAPITAL ACGOUNT A. Lewis S. Kunkel Jr 4.0000 4.0000 16 282.00 B. C. D. 6. Value of the decedent's interest $ 299,630.00 7. Was the partnership indebted to the decedent?, , , , , , , , , , , , , , , , , , , , , , ❑ Yes � No If yes, provide amount of indebtedness $ 0.00 8. Was there life insurance payable to the partnership upon the death of the decedent? , ❑ Yes � No If yes, Cash Surrender Value$ 0.00 Net proceeds payable $ 0.00 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 �X No If yes, ❑ Transfer ❑ Sale Percentage transferred/sold 0 0000 Transferee or Purchaser Consideration $ 0.00 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 decedent's death? , , , , , , X❑ Yes ❑ No If yes, provide a copy of the agreement. 1 1. Was the decedenYs partnership interest sold?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ Yes ❑X 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 Ifyes, explain Louise Kunkel, decedent's wife has 4� interest in the partnershiA 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. TME FOLLOWING INFORMATION MUST BE SUBMITTED WITH THIS SCHEDULE A. Detailed calculations used in the valuation of the decedenYs partnership interest. B. 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 reai 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+(0&12) pennsylvania SCHEDULE E DEPARTMENTOF REVENUE CASH, BANK DEPOSITS 8� MISC. RESIDENTDEC ENTTURN pERSONAL PROPERTY ESTATE OF: FILE NUMBER: Lewis S Kunkel Jr 21 13 0446 Include the proceeds of litigation and the date the proceeds were received by the estate. All ro ert 'ointl owned with ri ht of survivorshi must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Tangible personal property located at 916 McCormick Road, Mechanicsburg, PA 38,700.00 Per appraisal of Theodore E. Wiederseim of Wiederseim Associates, Inc. 2 Fishing equipment 41,085.00 Per appraisal of of Robert R. Selb of Classic Fly Fi shermari 3 Gun collection 16,158.76 Valuation per letter of explanation and supporting documents 4 Tax Free Money Market Fund/Cash RBC Select Class RBC a/c #303-93050 447,632.99 Interest accrued to 4/8/2013 1.05 5 Mountain West Bank, Idaho 162.57 account held as tenants in common with Robert Brown total value $325.13 one-half total = 6 American Express - litigation settlement 10.48 7 Trust under Will Item XI of Lewis S. Kunkel - accumulated income 9,901.92 8 Trust under Will Item IX of Rubye Kunkel - accumulated income 1,007.68 TOTAL(Also enter on line 5,Recapitulation) $ 554,660.45 2wasno z.000 If more space is needed,use additional sheets of paper of the same size. REV-1510EX+(08-09) SCHEDULE G pennsylvania DEPARITAENTOFREVENUE INTER-VIVOS TRANSFERS AND INHERITANCETAXRETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Lewis S Kunkel, Jr. 21 13 0446 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 INCLIOETFEW�MEOFTFETRANSFEREE,THEIRRELATIOfySHPTODECEDEMAND DATEOFDEATH %OFDECD�S NUMBE 1FEDATEOFiRNSFER.ATTl�HACAPYOFTHEDEEDFORREALESTATE. VALUEOFASSET INTEREST IFAPPLICABLE VALUE �• Lewis S. ICunkel Jr. Individual Retirement Account RBC Captial Markets LLC Cust Account 1 A/C #303-94783 Beneficiary: Lewis S. Kunkel Jr. Retirement Plan Account Trust dated 12/23/1997, as amended 7,712,832.65 100.0000 0.00 7,712,832.65 Securities plus accruals 7,357,070.84 Cash & Money Market 355,761.00 accrued interest .81 2 Lewis S. Kunkel Jr. Individual Retirement Account RBC Captial Markets LLC Cust Account 2 � A/C #303-94785 Beneficiary: Lewis S. Kunkel Jr. Retirement Plan Account Trust dated 12/23/1997, as amended 495,982.96 100.0000 0.00 495,982.96 Securities plus accruals 349,088.67 Cash & Money Market 146,893.95 accrued interest .34 3 Elizabeth H. Kunkel lifetime gift (January, 2013) of .9523810� interest in White Pine Maaagement, LLC 8,561.00 100.0000 3,000.00 5,561.00 Value per 2012 Form K-1 "Ending capital account" 4 Elizabeth H. Kunkel cash gift (October, 2012) 10,000.00 100.0000 3,000.00 7,000.00 5 Lewis S. Kunkel, III cash gift (October, 2012) 10,000.00 100.0000 3,000.00 7,000.00 Total from continuation sched les . . . . . . . . 11,000.00 TOTAL(Also enter on line 7, Recapitulation)$ g 239,376.61 If more space is needed,use additional sheets of paper of the same size. 9W48AF 2.000 Estate of: Lewis S Kunkel, Jr. 21 13 0446 Schedule G (Page 2) Item DOD Value Taxable No. Description of Asset � Interest Exclusion Value 6 Lucy Kunkel Torndahl cash gift (October, 2012) 10,000.00 100.0000 3,000.00 7,000.00 7 Sarah Becket Miles cash gift (December, 2012) 5,000.00 100.0000 3,000.00 2,000.00 8 William Carpenter Miles, Jr. cash gift (January, 2013) 5,000.00 100.0000 3,000.00 2,000.00 Tota1 (Carry forward to main schedule) 11,000.00 REV-1511 EX+(�p-09) SCHEDULE H pennsylvania DEPARTMENTOF REVENUE FUNERAL EXPENSES AND INHERITANCETAXRETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Lewis S Kunkel Jr 21 13 0446 DecedenYs debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: � Michael J Shalonis Funeral Home - funeral bill 2,985.00 Total from continuation schedules . . . . . . . . . 9,613.38 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: 15 0,0 0 0.0 0 3. Family Exemption: (If decedenYs address is not the same as claimanYs,attach explanation.) 3,500.00 Claimant Louise R. Kunkel Street Address 916 McCormick Road City Mechanicsburg State PA ZIP 17055 Relationship of Claimant to Decedent WIFE 4. Probate Fees: 4,6 0 3.5 0 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. 1 Wiederseim Associates, Inc tangibles appraisal 1,380.00 2 RBC Wealth Management Portfolio Focus Program Fee 11,658.23 Total from continuation schedules . . . . . . . . . 5,073.03 TOTAL(Also enter on Line 9,Recapitulation) $ 188,813.14 swasac z.000 If more space is needed, use additional sheets of paper of the same size. Estate of: Lewis S Kunkel, Jr. 21 13 0446 Schedule H Part 1 (Page 2) Item No. Description Amount 2 Karen's Catering LLC funeral reception 8�970•99 3 Patriot News - obituary 642.39 Total (Carry forward to main schedule) 9,613.38 Estate of: Lewis S Kunkel, Jr. 21 13 0446 Schedule H Part 7 (Page 2) 3 Clauser Real Estate Appraisals appraisal of Crums Mill Road 2,600.00 4 Pepper Hamilton LLP reimbursement for costs 936.02 5 American Insurance Administrators, Inc. insurance on Crums Mill Road properties 250.00 6 Eliza Kunkel executor�s expenses 1,027.01 7 Appraisal of fishing equipment 250.00 8 Copy of marriage certificate 10.00 Total (Carry forward to main schedule) 5,073.03 REV-1512EX+(�2�12) SCHEDULE I pennsylvania DEPAR7MEKTOF REVENUE DEBTS OF DECEDENT, INHERITANCETAXRETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Lewis S Kunkel, Jr. 21 13 0446 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 DEATFi �• Homestead Senior Care 1,143.44 2 Robert A. Harner, CPA preparation of lifetime income tax returns 2,520.00 TOTAL(Also enter on Line 10,Recapitulation) $ 3,663.44 2wasnH 2.00o If more space is needed, insert additional sheets of the same size. _ REV-1513EX+(01-10) SCHEDULE J pennsylvania DEPAF2TMENTOF REVENUE g�NEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Lewis S Kunkel Jr. 21 13 0446 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).] �, Louise R. Kunkel 916 McCormick Road Mechanicsburg, PA 17055 Schedule A, Item 1: 1,025,000.00 Schedule F, Item 1 (balance of property) : 38,342.00 Surviving Spouse 1,063,342.00 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 TNROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. �� NON-TAXABLE DISTRIBUTIONS A.SPOUSA�DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: � See Attached 1 B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 11,62 6,7 66.8 8 If more space is needed, use additional sheets of paper of the same size. 9 W 46A I 2.000 Estate of: Lewis S Kunkel, Jr. 21 13 0446 Schedule J Part 1 (Page 2) Item No. Description Relation Amount 2 Elizabeth H. Kunkel 109 Jones Quarry Road Woodstock, NY 12498 Bequest of tangibles per Memorandum ot the Will: 358.00 Fishing equipment: 41,085.00 Gun collection: 16,158.76 Leidy Township properties: 104,117.19 Mountain West Bank, Idaho bank a/c: 162.57 Lifetime gift (Sch G, Item 3) : 5,561.00 Lifetime gift (Sch G, Item 4) : 7,000.00 Daughter 174,442.52 3 Lewis S. Kunkel, III 80 East Bay Street Charleston, SC 29401 Declined to select a portrait as offered on the Memorandum to the Will Lifetime gifts (Sch G, Item 5) : 7,000.00 Son 7,000.00 4 Lucy K. Torndahl 3210 Kinross Avenue Nashville, TN 37211 Declined to accept the portrait listed on the Memorandum to the Will Lifetime gifts (Sch G, Item 6) : 7,000.00 Daughter 7,000.00 5 Sarah B. Miles 10 North Balch Street Hanover, NH 03755 Lifetime gifts (Sch G, Item 7) : 2,000.00 Step-daughter 2,000.00 Estate of: Lewis S Kunkel, Jr. 21 13 0446 Schedule J Part 1 (Page 3) Item No. Description Relation Amount 6 William C. Miles, Jr. 7 Falcon Lane Norwich, VT 05055 Lifetime gifts (Sch G, Item 8) : 2,000.00 Step-son 2,000.00 7 T/W Lewis S. Runkel,Jr. - GST Exempt Residuary Trust LouisP R. Kunkel (wife) - Life Estate: 996,737.90 Trust 996,737.90 8 T/W Lewis S. Kunkel,Jr. - GST Exempt Residuary Trust (lineal) : 3,856,165.82 Trust 3,856,165.82 Estate of: Lewis S Kunkel, Jr. 21 13 0446 Schedule J Part 2A (Page 1) Item No. Description Amount 1 Lewis S Kunkel Jr Retirement Plan Account Trust Beneficiary: Louise R. Kunkel (wife) 8,208,815.61 2 T/W Lewis S. Kunkel, Jr. - GST Exempt Marital Trust 220,881.52 3 T/W Lewis S. Kunkel, Jr. - GST Nonexempt Marital Trust 3,197,069.75 REV-1514 EX+(4-09) SCHEDULE K pennsylvania LIFE ESTATE,ANNUITY DEPPFtTMENi OF P.EVENUE &TERM CERTAIN Bureau of Individual Taxes Po eoXs8o6oi (CHECK BOX 4 ON REV-1500 COVER SHEET) Harrisburg PA 17128-0001 ESTATE OF FILE NUMBER Lewis S Kunkel Jr. 21 13 0446 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 Revenue. 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 Louise R. Kunkel 10/23/1946 66 X Life or Term of Years 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 . . . . . . . . . . . . . . . . . . . $ 4,852,903.72 2. Actuarial factor per ap ro riate table . . . • • • • • • • • • • • • • • • • • • • • • • • • • 0.20539 Interest table rate- � 3.5% ❑ 6°/a ❑ 10% ❑ Variable Rate 0.00000% 3. Vatue of life estate(Line 1 multiplied by Line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 996,737.90 • 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 �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 . . . . . . . . . o . . . . . . F�requency of payout-0 Weekly(52) 8 Bi-weekly(26� Monthly (12) Quarterly(4) � Semi-annually(2) Annually(1) Other( ) 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 O.00OOOo�o 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 pefiod 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 � Annuity, Life Estate, and Remainder Factors Estate of Lewis S. Kunkel, Jr. SSN: 253-60-4955 PA Inheritance Tax Return Date of death: April 8, 2013 Life estate factor for Louise R. Kunkel, age 66 GST Exempt Residuary Trust Schedule K- Life Estate Transfer Date: 4/1/2013 §7520 Rate: 1.40% Caiculation Type: Life Principal: $4,852,904 Lives: 1 Age(s): 66 Life Estate Remainder Factor: 0.20539 0.79461 Value: $996,737.90 $3,856,165.82 REV-1E47EX+(02-10) SCHEDULE M � pennsylvania FUTURE INTEREST COMPROMISE DEPARTMENTOF REVENUE INHERITANCE TAX RETURN RESIDENTDECEDEM Check Box 4a on REV-1500 ESTATE OF FILE NUMBER Lewis S Kunkel Jr. 21 13 0446 This schedule is appropriate only for estates of decedents who died after Dec.12,1982. This schedule is to be used for ali 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.See attached - � 2. 3. 4. 5. II. For decedents who died on or after July 1, 1994, if a surviving spouse exercised or intends to e�rcise a right of withdrawal within nine months of the decedent's death, check the appropriate box below and attach a copy of the document in which the surviving spouse exercises such withdrawal right. Unlimited ri ht of withdrawal Limited ri ht of withdrawal III. Explanation of Compromise Offer: See attached. IV. Summary of Compromise Offer: 1. Amount of future interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 3,856,165.82 2. Value of Line 1 exempt from tax as amount passing to charities,etc. (Also inciude as part of total shown on Line 13 of REV-1500.) , , , , , , $ 0.00 3.Value of Line 1 assing to s ouse at a propriate tax rate Check one. �6%, �3%, �0% , , , , , , , , , , , , , , , $ 0.0 0 (Also include as part of total shown on Line 15 of REV-1500.) 4.Value of Line 1 taxable at lineal rate Check one. �6%, X� 4.5% . . . . . . . . . . . . . . . . . . . $ 3.856.165.82 (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%) (Aiso 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) . . . . . . . . . . . . . . . . . . . . $ 3,856,165.82 If more space is needed, use additional sheets of paper of the same size. 9W46AN 2.000 Estate of Lewis S. Kunkel, Jr. File No. 21-13-0446 Pennsylvania lnheritance Tax Return Schedule M, Parts I & III T/W Lewis S Kunkel Jr —GST Exempt Residuary Trust I. Beneficiaries: Age to Name of Beneficiarv Relationship Date of Birth Nearest Birthday Lewis S. Kunkel, III son 10/14/1964 48 Lucy K. Torndahl daughter 10/1/1966 47 Elizabeth H. Kunkel daughter 11/30/1967 45 William C. Miles, Jr. step-son 8/13/1968 45 Sophie H. Miles step-grandchild 6/18/2000 13 Carly B. Miles step-grandchild 4/16/2003 10 Zachary C. Miles step-grandchild 5/3/2006 7 Sarah B. Miles step-daughter 5/23/1970 43 Becket H. McCurdy step-grandchild 12/8/2004 g Amelia M. McCurdy step-grandchild 12/8/2004 g III. Explanation of Compromise Offer: Decedent was survived by his wife, three children, two step-children and five step- grandchildren. Under the definitions set forth in Paragraph FOURTEENTH of the Will,the words "child," "children," "descendant," and "descendants" when used in the Will shall include decedent's step-children, William Carpenter Miles, Jr., and Sarah Becket Miles, and their descendants, and adopted persons and their descendants. The residue of the estate passes to the GST Exempt Residuary Trust("Trust"). Under the terms of the Trust as set forth in Paragraph SIXTH of the Will, during the lifetime of decedent's wife, Louise R. Kunkel, the net income is payable to her for life or her earlier remarriage. In addition, Trustee is given the power to invade principal for decedent's said wife and any of decedent's descendants for his or her maintenance, education, health and support. Upon the death of decedent's wife, the principal is to be divided into two shares. One such share is payable outright under Paragraph SIXTH (b). 2. to decedent's daughter, Elizabeth H. Kunkel, if she is then living and, if not, to her descendants. In default of such descendants, then to decedent's descendants, per stripes. The other share distributable pursuant to the terms of Paragraph SIXTH (b) 1. which directs the principal to be divided into equal shares as there are children of decedent then living and deceased children represented by then living descendants. Elizabeth H. Kunkel disclaimed her interest in said share. She has no descendants at this time. Therefore, her share will be added to the shares of decedent's other descendants. A share which passes to a child remains in trust f'or his or her lifetime. Such child will receive the net income therefrom and Trustee may make principal payments to such child and his or her descendants for maintenance, education, health and support. Upon the death of such child the principal is payable to such child's descendants, per stirpes, and in default of such descendants, to decedent's then living descendants, per stirpes, with any additional share passing to a child of decedent to be added to his or her existing trust. There are further provisions that, if there is no one living who is entitled to the income or principal then the fund shall be held in trust for decedent's brother, George W. Kunkel, for life, and, if he is not living, outright to Harrisburg Academy. The likelihood of either receiving any interest in the trust is extremely remote. The executors suggest that the life estate of Louise R. Kunkel be taxed at zero percent (0%). In addition, the likelihood that the remainder interests in the Residuary Trust will pass to other than lineal descendants is extremely remote. Accordingly, the executors suggest that the remainder interests in the GST Exempt Residuary Trust under Paragraph SIXTH of the Will of Lewis S. Kunkel, Jr. be taxed at four and one-half percent (4 '/z %). Pepper Hamilton LLP Atmrneys at I,aw 3000 Two Logan Square Eighteenth and Arch Streets Philadelphia, PA 19103-2799 11nne B. Cook 215.981.4000 direct dial: 215.981.4438 Fax 215.981.4750 direct fax: 215.827.5428 cooka@pepperlaw.com June 9, 2014 CERTIFIED MAIL #7008 3230 0003 1122 3489 Register of Will Office Cumberland County 1 Courthouse Square, 1 St Floor Carlisle, PA 17013 Re: Estate of Lewis S. Kunkel. Jr. Deceased File No. 2013-0446 Dear Sir or Madam: Please be advised that this firm represents Louise Reily Kunkel and Elizabeth Holland Kunkel, Executors of the Estate of Lewis S. Kunkel, Jr., Deceased. Lewis S. Kunkel, Jr. died on April $, 2013. Enclosed herewith is the Pennsylvania lnheritance Tax Return, Form REV-1500 (in duplicate), together with supporting documentation and a check payable to Register of Wills, Agent, in the amount of$18,192.06, representing the balance of inheritance tax due. The estate requested an extension of time to file by email dated January 6, 2014. The Cumberland County Inventory is also enclosed, in duplicate. Please acknowledge receipt of the above by signing and returning the enclosed copy of this letter in the envelope provided. Sincerely, �� c-� � , � �= � `� '"'1'i t�'1 Cw :� .�„/—_� i'�:l '�`� G'. 3 C:> ��' G j v.�� <--; ~� , w--J Anne B. Cook - '—' `�� _ r.� @ 1� Senior Estate Administrator :�� '' = ` � � ` 7 Cf (_: �^-ti _ � —;�! r7 �.� �,,y � _ `n ABGrnb <� t..^_ w;,__ _.. - c> Enclosures `�,� � '� l�— "� ya, � (j� �'7 ec: Louise Reily Kunkel Elizabeth Holland Kunkel Kathleen A. Stephenson, Esquire Philadelphia Boston Washington,D.C. Los Angeles New York Pittsburgh Detroit Berwyn Harrisburg Orange County Princeton Wiimington www.peppedaw.com