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HomeMy WebLinkAbout01-16-15 (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 BOX 280601 INHERITANCE TAX RETURN 21 13 1217 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW 10232013 07201923 Decedent's Last Name Suffix Decedent's First Name MI SWARTZ LEWIS D (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M I 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) a6. 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. THOMAS MURPHY 717-762-1032 REGISTER OF WILLS USE ONLY First Line of Address cr rrn 237 EAST QUEEN STREET -' ZI .X_ c-> c.» Second Line of Address =� �'^ r` f--� `I r-rT N F 1 CD City or Post Office State ZIP Code DATE'ALED CHAMBERSBURG PA 17201 -= .`.f o rte-- rrT Correspondent's e-mail address: TOMM@RTHOMASMURPHY.COM C0 -?7 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 whic preparer has any knoWedge. SIGNATURE OF PERSON RESPONSIBLE F G E N DATE Jan 1_y 2015 Sh r e Inger er war z a Gape 9 Hillop�Road 60 Bear Hollow Road 23 x Hill Road Newburg. PA 17240 NPwb„rg, PA 17248 nTewblsrP�1 17940 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE January 15, 2015 ADDRESS 237 EAST QUEEN STREET CHAMBERSBURG, PA 17201 PLEASE USE ORIGINAL FORM ONLY Side 1 1505611185OM4647 3000 1505611.185 . N-10 L 1505611285 REV-1500 EX(FI) RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . • . . . . . . . . • • • 1, 0. 00 2. Stocks and Bonds(Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . 2. 46,514 - 00 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C). . , . . 3, 0 .00 4. Mortgages and Notes Receivable(Schedule D) . . . . . . . . . . . . . . . . . 4. 0 .00 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) , . . . . 5. 4011539 . 00 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . . , 6. 0 • 00 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested . . . . 7. 113 2 4,5 7 2 . 0 0 8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . 8. 1,772,625 .00 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . 9. '94 ,826 • 00 10. Debts of Decedent, Mortgage Liabilities,and Liens(Schedule 1) . . . . . . , . . 10. 21570 • 00 11. Total Deductions(total Lines 9 and 10). . . . . . . . . . . . . . . . . . . . . 11. 97-1396 •00 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . 12. 1,675,229-00 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J). . . . . . . . . . . . . . . . 13. 0 .00 14. Net Value Subject to Tax(Line 12 minus Line 13) . 14. 1,6 7 5,2 2 9 •0 0 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.0 0 0 .00 15. 0 . 00 16. Amount of Line 14 taxable at lineal rate x.0 4-5 1,675,229 . 00 16. 751385 . 00 17. Amount of Line 14 taxable at sibling rate X.12 0. 00 17. 0 . 00 18. Amount of Line 14 taxable at collateral rate X.15 0 .00 18. 0 . 00 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 75-1385 -00 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505611285 1505611285 OM4646 3.000 REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 21 13 1217 DECEDENTS NAME STREET ADDRESS ,95 HILLTOP ROAD CUMBERLAN� COUNTY CITY STATE ZIP NEWBURG PA 17240 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 75,385-00 2. Credits/Payments A. Prior Payments 68,400 - 0 0 B. Discount 31600 - 0 0 Total Credits(A+B) (2) 721000 - 00 3. Interest (3) 0 .00 4. If Line 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. Fill in box on Page 2,Line 20 to request a refund. (4) 0.00 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 31385 -00 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 . . . . . . . . . . . . . . . . . . . . . . . . 11b. 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ FAI 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 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 decedent's lineal beneficiaries is 4.5 percent,except as noted in[72 P.S.§9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3)]. A sibling is defined, under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. OM4671 2.000 REV-1503 EX+(8-12) Pennsylvania DEPARTMENT OF REVENUE SCHEDULEB INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER Lewis D. Swartz 21 13 1217 ' All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH i. Proceeds from sale of Cumberland Valley stock 160 2 2706 shs. Orrstown Financial, common stock @17.13 per share 46,354 TOTAL (Also enter on Line 2,Recapitulation) $ 46,514 2W4696 2.000 If more space is needed,insert additional sheets of the same size REV-1508 EX+(08.12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS &MISC. INHERITANCE TAX RESIDENT EC ENTTURN PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Lewis D. Swartz 21 13 1217 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Citizens Bank, Circle Gold Checking Account No: 6234770189 35,694 2 Citizens Bank, Money Market Savings Account No: 6236792562 64,965 3 Citizens Bank, Revocable Trust Checking Account No: 6300744497 507 4 Rolling Acres, proceeds from sale of straw, ck dated 10/11/13 1,152 5 Rain & Hail, crop insurance premium refund ck dated 10/11/13 225 6 Travelers Checks 280 7 US Treasury USDA FCC, CCC, crops fund 1,191 8 Senior Health Insurance, long term care refund 1,298 9 Gross proceeds from private sale of 1979 Chevrolet van 1,500 10 Gross proceeds from private sale of 1968 Pontiac auto 475 11 Adams Electric Cooperative, capital credit 153 12 Gross proceeds from public sale on 3/14/14 of wagon loads small items and misc personal property 20,454 13 CenturyLink, telephone refund 3 14 Gross proceeds from public sale of farm equipment and vehicles on 3/26/14 178,419 15 Erie Insurance Co. , endorsement credit 233 16 M&R Grains, sale proceeds of shelled corn 10,738 17 Everett Cash Mutual Insurance, farmowner policy premium refund 343 Total from continuation schedules . . . . . . . . . 83,909 TOTAL(Also enter on line 5,Recapitulation) $ 401,539 2w48AD 2.000 If more space is needed,use additional sheets of paper of the same size. Estate of: Lewis D. Swartz 21 13 1217 Schedule E (Page 2) Item Value at Date No. Description of Death 18 Gross proceeds from public sale on 4/18/14 of guns, butcher equipment, antiques and household contents 42,539 19 Erie Insurance, auto policy premium refund 144 20 Everett Cash Mutual Ins. , farmowner premium refund 1,206 21 Pa Board of Finance & Revenue, liquid fuels refund 280 22 US Treasury, 2013 federal income tax refund 165 23 EZ Recycling, salvaged 1991 Chevrolet Corsica auto 343 24 Greencastle Livestock Auction, sale of calves 7,399 25 Greencastle Livestock Auction, sale of cows 24,620 26 Pa. R.E. Settlement Services, tax pro-ration refund 7 27 Tuscarora Wayne Ins Co. , farmowners policy premium refund 42 28 Tuscarora Wayne Insurance, farmowners premium refund 170 29 Tuscarora Wayne Insurance, farmowners premium refund 26 30 Appraised personal property taken in kind by beneficiaries 1,733 31 Gross proceeds from sale of 1974 Chevrolet dump truck 3,500 32 Refund of pro-rated real estate taxes on the property sold to John Nolt 920 33 Refund of pro-rated real estate taxes from sale of property to Kim H. Wenger 7 34 Refund of pro-rated real estate taxes from sale of property to Brad Gardner 12 35 Refund of pro-rated real estate taxes on sale of real estate to Blevens L. Zinn 675 36 Retirement Provider, pro-rated benefit for October 121 Total (Carry forward to main schedule) 83,909 REV-1510 EX+(08-09) pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Lewis D. Swartz 21 131217 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 ITEM INCLUDER-ENAME OF TFE TRANSFEREE,TFEIRRELATIONSHP TO DECEDENT AND DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER TFE DATE OF TRANSFER AT[ACHACOFY OF TFf DEED FOR REAL ESTATE VALUE OF ASSET INTEREST IF APPUCABLE) VALUE 1• Ameriprise Management,IRA Annuity no: 1506 4514 9 002 with three children as the designated beneficiaries (valuation statement attached) 5,484 100.0000 0 5,484 2 Gross sale price of real estate known as Old Sawmill Drive, Newburg, Hopewell Township, Cumberland County, PA to Brad E. Gardner (HUD and Deed attached) 76,000 100.0000 0 76,000 3 Gross sale price of real estate known as 85 Hilltop Drive, Newburg, Hopewell Township, Cumberland County, Pennsylvania to John Nolt (HM and Deed attached) 606,000 100.0000 0 606,000 4 Gross sale price of real estate located along Shuman Road, Newburg, Hopewell Township, Cumberland County, PA to Kim H. Wenger (HUD and Deed attached) 59,000 100.0000 0 59,000 5 Assessed value of real estate located on Old Sawmill Drive consisting of a cabin and nine acres of land in Newburg, Hopewell Township, Cumberland County, PA Assessment of $110,400. X .97 (common level ratio) $107088.00 107,088 100.0000 0 107,088 6 Gross sale price of real estate known as Bear Hollow Road, consisting of 62 acres, Newburg, Hopewell Township, Cumberland County PA to Blevens L. Zinn (HUD and Deed attached) 299,000 100.0000 0 299,000 Total from continuation schediijes . . . . . . . . . 172,000 TOTAL(Also enter on line 7,Recapitulation)$ 1,324,572 If more space is needed,use additional sheets of paper of the same size. 9W46AF 2.000 i . �\ .. - .��, "-i .. .. .' Estate of: Lewis D. Swartz 21 13 1217 Schedule G (Page 2) Item DOD Value Taxable No. Description of Asset Interest Exclusion Value 7 Gross sale price of real estate located on Bear Hollow Road, Newburg, Hopewell Township, Cumberland County, Penna. taken in kind by beneficiary, Robert L Swartz (Deed attached) 172,000 100.0000 0 172,000 Total (Carry forward to main schedule) 172,000 REV-1511 EX+(08-13) SCHEDULE H pennsylvania DEPARTMENTOF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Lewis D Swartz 21 131217 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: Newburg Church of God, Eveready Class Funeral luncheon donation 350 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: R. Thomas Murphy & Associates, PC 35,450 3. Family Exemption:(If decedent's 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: 6. Tax Return Preparer Fees: 420 7. 1 Cumberland County Register of Wills 1% realty transfer tax from sale of Bear Hollow Road, Newburg, PA to Blevens L Zinn 2,990 Total from continuation schedules . . . . . . . . . 55,616 TOTAL(Also enter on Line 9,Recapitulation) $ 94,826 3w46Ac 2.000 If more space is needed, use additional sheets of paper of the same size. Estate of: Lewis D. Swartz 21 13 1217 Schedule H Part 7 (Page 2) 2 Harry Killian, Tax Collector 2014-15 school real estate taxes on Bear Hollow Road property sold to Blevens L. Zinn 1,050 3 Harry Killian, Tax Collector pro-rated real estate taxes on real estate located on Old Sawmill Drive, Newburg to Brad Gardner 7 4 Cumberland County Register of Wills 1% transfer tax on sale of Old Sawmill Drive, Newburg to Brad Gardner 760 5 Cumberland County Register of Wills 1% transfer tax on sale of real estate along Shuman Road, Newburg to Kim H. Wenger 590 6 Cumberland County Register of Wills 1% transfer tax on sale of real estate to John B. Nolt 6,060 7 Shirley J. Mellinger Reimbursement for cat food and care 50 8 Greg Swartz lawn/weed maintenance services at cabin 20 9 Greg Swartz lawn/weed maintenance services at farm 30 10 Tuscarora Wayne Insurance Co farm insurance policy premium 960 11 Tammy Shearer, Recorder of Deeds of Cumberland County Additional fee to record Robert Swartz deed for joint tract 15 12 Shirley J. Mellinger Reimbursement for lawn mower, fuel, cat food, cat medicine, and stamps 653 13 Cumberland County Register of Wills Record Deed in Distribution to Robert Swartz 80 14 Harry Killian, Tax Collector 2 properties real estate taxes for 2014-15 school tax 2,846 Total (Carry forward to main schedule) 13,121 Estate of: Lewis D. Swartz 21 13 1217 Schedule H Part 7 (Page 3) 15 Robert Swartz Reimbursement for Brehm Lebo Engineering of subdivision services; notary services, Shetrons Tire for tire repair, and diesel fuel 6,333 16 Tuscarora Wayne Insurance Co farm insurance policy premium 1,434 17 Hoover Plumbing clean furnace at residence 94 18 Robert Swartz Reimbursement for expenses of trash removal to refuse center and fuel for off road vehicles 210 19 Duane Gipe Reimbursement for expenses of wheel cylinder for 1974 dump truck, Honda 4-wheeler hose clamp, fuel valve of Honda 4-wheeler; and battery cable end for Super H tractor 78 20 Robert Swartz Reimbursement for expenses of batteries for Farmall 806, remove trash to refuse center, Hydrovac part for 1974 Chev dump truck, used battery for Chev Corsica, salt blocks for cattle and repair flat tire 527 21 Shirley J. Mellinger Reimbursement for expenses of Jeep battery, Pontiac battery and Honda 4-wheeler battery 233 22 Shirley J. Mellinger Reimbursement for battery to Farmall tractor to ready for sale 93 23 Martin's Auction Service commission and costs of public sale on 4/18/14 of guns, butcher equipment, antiques and household contents 6,374 24 Martin's Auction Service commission and costs of public sale of farm equipment and vehicles 12,012 25 Martin's Auction Service commission and costs of public sale of wagonloads small items and misc personal property 1,022 Total (Carry forward to main schedule) 28,410 Estate of: Lewis D. Swartz 21 13 1217 Schedule H Part 7 (Page 4) 26 Cumberland County Register of Wills Initial probate of Will fee 484 27 Shirley J. Mellinger Reimbursement of dog care and Horst seed 639 28 Everett Cash Mutual farm insurance premium 2,027 29 Hoover Plumbing clean furnace at residence 217 30 Weavers Tire Co. purchase tires for skidloader to ready for sale 600 31 The Sentinel advertise estate notice 221 32 Cumberland Law Journal advertise estate notice 75 33 Robert Swartz Reimbursement for expenses of trash removal, wire wheel, Honda cycle battery and tire repair, skid loader battery and starting fluid and saw blade 339 34 Everett Cash Mutual farm insurance premium 193 35 Duane Gipe Reimbursement for expenses of Jeep points and condenser and Super C tractor battery 96 36 Watsons Truck Repairs repairs to 1974 Chevrolet dump truck to ready for sale 523 37 Horn & Co. Appraisal Service 5 separate real estate appraisals 2,400 38 Harry Killian, Tax Collector properties real estate taxes county & township 928 39 EE Shank Sons, Inc. shell and transport corn services 1,246 40 Tuscarora Wayne Insurance Co insurance policy premiums 1,899 Total (Carry forward to main schedule) 11,887 Estate of: Lewis D. Swartz 21 13 1217 Schedule H Part 7 (Page 5) 41 Chamberlin & Wingert Sanitary portable toilets for public sale 140 42 Newburg Hopewell Fire Dept parking services at public sales 500 43 Erie Insurance Co. auto insurance policy premiium 147 44 Greg Swartz lawn maintenance of cutting weeds around house and farm buildings 30 45 Deluxe for Business supply of estate checks and deposit tickets 64 46 Blevens Zinn Reimbursement for Agreement recording fee 33 47 Tammy Shearer, Recorder of Deeds of Cumberland County Record Robert Swartz deed for joint tract 81 48 Citizens Bank outstanding expense processed after death 1,203 Total (Carry forward to main schedule) 2,198 REV-1512 EX+(12-12) pennsylvania SCHEDULE DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Lewis D. Swartz 21 13 1217 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1• Adams Electric Cooperative electric service 29 2 Adams Electric Cooperative electric service 29 3 Adams Electric Cooperative electric service 29 4 Adams Electric Cooperative electric service 29 5 Adams Electrid Cooperative electric service 122 6 Adams Electric Cooperative electric service 42 7 Adams Electric Cooperative electric expense 34 8 Adams Electric Cooperative electric expense 29 9 Adams Electric Cooperative electric service 34 10 Adams Electric Cooperative electric service 29 11 Adams Electric Cooperative electric service 29 12 Adams Electric Cooperative electric service 66 13 Adams Electric Cooperative electric service 29 14 Adams Electric Cooperative electric service 80 15 Adams Electric Cooperative electric service 29 Total from continuation schedules . . . . . . . . . 1,931 TOTAL(Also enter on Line 10,Recapitulation) $ 2,570 2W46AH 2.000 If more space is needed,insert additional sheets of the same size. i 3 5 Estate of: Lewis D. Swartz 21 13 1217 Schedule I (Page 2) Item No. Description Amount 16 Adams Electric Cooperative electric service 108 17 Adams Electric Cooperative electric service 29 18 Timmons Oil oil service 260 19 Adams Electric Cooperative electric service 129 20 Adams Electric Cooperative electric service 116 21 Timmons Oil oil service 375 22 Adams Electric Cooperative electric service 35 23 Adams Electric Cooperative electric service 110 24 CenturyLink telephone service 36 25 Adams Electric Cooperative electric service 28 26 Adams Electric Cooperative electric service 234 27 CenturyLink telephone service 36 28 Adams Electric Cooperative electric service 32 29 CenturyLink telephone service 36 30 Adams Electric Cooperative electric service 32 31 Timmons Oil oil service to residence 335 Total (Carry forward to main schedule) 1,931 REV-1513 EX+(01-10) Pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Lewis D. Swartz 21 13 1217 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS(Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] 1. Shirley J. Mellinger 1/3 residue as per Item 9 Hilltop Road III of LW&T Newburg, PA 17240 Daughter 2 Robert L. Swartz 1/3 residue as per Item 60 Bear Hollow Road III of LW&T Newburg, PA 17240 Son 3 Cathy L. Gipe 1/3 residue as per Item 234 Fox Hill Road III of LW&T Newburg, PA 17240 Daughter ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. NON-TAXABLE DISTRIBUTIONS A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1 TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ 0 9W46A[2.000 If more space is needed,use additional sheets of paper of the same size.