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Home My WebLink About02-17-15 E% 0z-1 1505610143 J REV-1500 � OFFIqALUSEONLV PADapanmento(Revenue pennsylvania co�mvcme vear rikm�mo:� BureauoflntlivitlualTaxes �F°•°"�"•°'°��"°° Poeox.zaosoi INHERITANCETAXRETURN pl 13 0357 Harrisburg,PA1�12B-O601 RESIDENTDECEDENT ENTER DECEOENT INFORMATION BELOW Social Secuny Number Oate of Death Date af Bitlh 03 10 2013 06 03 1925 Decetlenfs Last Name Suffx Decedenfs First Name MI RUSHO HOMER W (If Applicable)Enter Surviving Spouu's Infarmation Below Spouse's Last Name Suffx Spouse's Firsl Name MI Spouse's Social Sewrity Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW � 1. OriginalReWm ❑ 2. SUDPIementelReWm � 3 RemaintlerReWm��a�eoi�eaN 'Pnortol2-13-02) � 4 LimitetlEsta[e � qaF��remierestcomv�R�ise � 5. FetleralEslaleTaxfteWmRequlre0 ma�ao�aaemen.�ie-�zai� � 6 oeceaenioieaieaiaie � � oxeeeniMeimaineeaomnaTNs� 8. TotalNumberorsareDepositaoxes (PnecliCavvbW��ll � U�ULapvalimstl � 9. Li�igationProceetlsReceivetl � ID.��i?z�3�gCrtlh(Da�ofDeaID ❑ ��q��°5 e0ule0j5ec9it3(P) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONOENCE PNO CONFIOENTIpL TAX INFORMATION SHOULO 9E DIRECTED TO: Name Oaylime Telephone Number NORA F BLAIR 717 541 1428 EGISTER Q�ILLS�U�ONLY o _,� � �� o FirstLineMAtltlress � ^ � �� p �J l 5440 JONESTOWN ROAD - [�' �—' � � � c- Secontl Line MAddress � . Z] -i PO BOR 6216 , . -� 3 - �� UATE FILEO� > City or Pos[Offl<e SUte ZIP COUe . � , HARRISBURG PA 171120216 � �' �' T CorrespondenYse+nailaatlreu: NFBLAW@ComCast.net ❑ntler penallies of Oe�ury.I declare t�at I�ave ereminetl Nls reWm,InGutling acmmpanying x�e0ules an0 sUlements,an0 b 0e Oesl of my knowle0ge anJ oelle( i�I5 Uue,cortM an0 comple�e.DeclarMion of preparer ot�er t�an�he personal reDresenta6ve b CaseO on all inlorma[ion of w�ICM1 preperer�es any knowleege. SIGNPNPE Ou�-EFSON FESPONSJY!{F�IING�UR� OAiE `�q� G� �— FrancineL. Rusho-Drupp �7_��_�� nooaess 275 Eisenhower Road, Palmyra, PA 17078 SIGN REOFPREPPREROTHERTHANREPflESENTATIVE pATE :'� ��-� Nore F Blair 2� �3_ 1�— 0o ss 5440 Jonestown Road, Harrisburg, PA 171120216 Side 1 L 150561�143 1505610143 J � J 1505610243 REV-1500 EX �ecetlenfs Social Security Number o�oe�r.Hame RUSHO� HOMER W. RECAPITULATION 1. Real Estale(ScheduleA)._.. ....__. .____ ................. 1. 11$ ' ��Q . �� 2. SrocksanEBontls(SchetluleB) ___... ____. .____ 2. 3. Closely Held Corporation,Patlnership o�Sole-Proprierorship(Schetlule C)..._..... 3. 4. Motlgages 8 No�es Receivable(Schedule D). __.__ ......_. 4. 5. Cash,Bank De osHs 8 Miscellaneous Personal Pm ) . . .. ._. 5. 9 � 2 9 9 • �6 p pehy(Schedule E ........ 6. Jointly Ownetl Pmperty(Schetlule F) ❑ Separete Billing Requested........__. 6. ]. Int¢r-Vivos Transfers 8 Miscellaneous Nan-Pmbale Pmperty (SchetluleG) ❑ Separate Billing Requested..__..__. ]. 8. TOWI Gross Assets(mtal Lines 1 through]). ......... .............. 8. 12 4 � 2 4 8 . 7 6 9. Faneral Expenses antl Atlminisirative Cosls(Sc�etlule H)..................._................ 9. 3 4 � �0� . 9 6 10. Deb�s of Decetlent,Motlgage Liabili�ies antl Liens(Schetlule I)......_..................... 10. 2 9 , 3 6 0 . 6 7 ti. To�aloeauceions(totai�inessanaio).....__ ......_. ____. >>_ 69 , 068 . 65 �Z. NetValueotEs'are(LineeminusLinell)... ......... .____. �2, 60 � 179 . 91 13. CharitableantlGovemmen�alB¢quests/Sec9113Tms�storwhich an election to tax has not been matle(Schetlule J).___.................__..................... 13. 14. NetValueSubjeclloTaz(Linel2minusLinel3) .___. .____ �q, 6� , 179 . 91 TA%COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amoun[ofLinel4taxable a�I�e spousal�ax rate,o� VansfersuntlerSec.9116 , (al(1 2Ix_00 15. i6. AmountofLinel4taxable atlinealratex oa5 60 , 179 . 81 �6. 2 , 708 . 09 iZ AmountofLinet4taxable atsiblingreteX .12 ��' 18. AmountofLineldtaxable atcollateralrateX .15 18� 19. TAX DUE _. .___ ......... .____ ____. 19. 2 � 7�8 . � 9 20. FILL IN THE OVAL IF YOU ARE REOl/ESTING A REFUND OF AN OVERPAYMENT. � Sitle 2 L 1505610243 1505610243 J REV-1500EXPage3 FileNumber 27 - 13 - �$57 Decedent's Complete Address: oe eoeN Rusho, Homer W. STREETA��RE55 46 Erford Road CITY STATE ZIP � Camp Hill PA V011 Tax Payments and Credits: 1. Tax�ue(Page2Line19) (i) 2,708.10 2. Cretlits/Payments A. PnorPayments 4,150.00 6. oiscount Tolal Cretlits(A *B) (z) 4,150.00 3. Interest (3) �.�0 q. If Line 2 is greatert�an Line 1 +Line 3,enterMe GiRerence. This is the OVERPAYMENT. (q) 7�447.90 Check boz on Page Y,Line YO to raquesl a refuntl 5. If Line 1 *Line 3 is greater Ihan Line 2,entert�e tliRerence. T�is is ihe TAX OUE. (5) Make Check Payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING�UESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. �itl tlecetlent make a transter and'. Ves No a. retain�heuseorincomeofihepropertylrensferretl ......._ ...___ __. . I ,n 0. re�ain ihe right to tlry ignate who shall use Ne propeM bansferretl or its mcome',... ,_, ,_ �l �z c. retain a reversiona interest;or d. receive the promise for life o(either paymen[s,benef�s or care?. ..... � s� 2. I( tleath occurred atler Dec 12, 1982, did tlecetlent tronsfer property within one year of tleath without receivingatlequateconsitleation?.. ......._ ____. .........._ ___....._ � L 3. �itl tlecetlent own an"in tmsHor' or payable upon Eeath bank account or securiry at his or her dealh?.____ � C� <. Ditl tlecetlen�own an intlivitlual retiremenl accoun�,annmly o�olhe�non pmba�e pmpehy wh ch con[ainsabenefciaryEesignation? ......_ ____. ........._. ._____.. ❑ u IF THE ANSWER TO ANV OF THE ABOVE OUESTIONS IS YES,VOU MUST COMPLETE SCHEOULE G ANU FILE IT AS PART OF THE RETURN. Fortlates of tleath on or afleNulY 1, 199d antl be(ore Jan. 1, 1995,Ihe�az ra�e imposed an ihe net value ot transfers to or forihe use olthe surviving spouse is 3 percent��2 PS.§9716(a)(1.1)(i)�. Fortlates Mtlealh on or aflerJanua 1, 1995,Ihe tax rate imposetl on I�e net value of transfers�o or tor�he use of�he suniving spouse is 0 percent [2 P.S.§911fi(a)(1.1)(iij]. The s�a7ute does no�exemp�a transfer to a surviving spouse fmm lax,and�he statutory requiremen4s for0isclosure of assets antl fling a tax return are still appliwble even if ihe surviving spouse is the only beneficiary. For tlates of tleath on or aker July 1.2000: •The tax rate imposetl on the ne�value ot�ransfers�mm a tleceasetl chiltl 21 Vears of age o�younqer at tleath�o o�for�he use of a naWral parent,an aCoptive parent,or a stepparent ot the chiltl is 0 percent[�2 P.S.§9116(a)(1.2p. •The tax rate impoud on the net value of Vansfers to or for the use of t�e decedenfs lineal beneficiaries is d.5 percent,except as noted in [�2 P.S.§9116(a)(1)1. •The tax rate imposetl an ihe net value of transfers�o or for Ihe use of ihe tlecetlenPs siblings is 12 percen��/2 P S.59116(aj(1 3). A si0ling is GeMetl unGer Sedion 9102,as an intlivitlual wha has at least one parent in wmmon with ihe tlecetlent wfiether 6y bloo�or adoption. ;� pennsylvania oEvaa�mEHrorAEVEr�uE SCHEDULE A innERirnNCEraraEruRn REAL ESTATE ResioeruroeceoeNr FILE NUMBER ESTATE OF RUShO, HOfT12f W. 21 - 13 -0357 All real pmperry ownetl solelv or as a tenant in common mual be reportetl at fair markel value. Fair markel value is tleMetl as ihe price at which property woultl be exchanged behveen a willing buyer antl a willing seller, neither being compelled to buy or sell, both having reasonable knowletlge of the relevant facts. Real property whmh is jaintlyownetl with right of surviwrship must be disdosed on 9chetlule F. Attach a copy o(ihe settlement s�eet if ihe property has been soltl. Inclutle a capy ott�e tleed showing decedenfs in�erest i(ownetl as tenanl in common. ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 11 Bellmore Road, Camp Hill, Pennsylvania--Assessed Value is$140,500.00. The high bid at 115,000.00 auction on July 20, 2013, before improvements were made was$102,000.00 but that was not accepted by Ezecutor. There was an offer aker bidding ended of$115,000.00 but that was not accepted by the Executor. The Executor did work on the house before listing with a realtor and spent$ 1,500.00 for flooring repair; $1,074.48 for supplies and materials; $ 300.00 for a carpenter, $259.50 for painting and $659.41 for electrical work. The property was listed with a realtor on July t, 2014, for$ 150,000.00 with the price reduced to $140,000.00 in August, 2014 and to$139,000.00 in October, 2014. There were no offers. Property was taken off the market on December 37. 2014. TOTAL(Also enter on Line 7, Recapitulation) 175,000.00 �� pennsylvania SCHEDULE E oePna.me�.oFRE�E�uE CASH� BANK DEPOSITS AND MISC. NHEFIiANCE iA%REiIIRN ResioeHroeceoeH. PERSONAL PROPERTY FILE NUMBER � � ESTATE OF Rusho, Homer W. 2� - �3 -0357 IncluOe ihe pmwetls of litigation and�he tlate the proceeds were receivetl by ihe estale.All property jointlyawnetl with the righl of survivorship musl be tlisclosed on schedule F. . _ ITEM DESCRIPTION VALUE AT DATE OF NUMBER DEATH 1 M&T Classic Checking---7218 � � 5,97726 2 IRS Refund-600.00+150.00 750.00 3 Refund of cash account from Golden Living Center 110.00 4 VFW Memorial Gik 25.00 5 Personal property sale at auc[ion 2.386.50 TOTAL(Also enter on Line 5, Renpitulalion) 9,24876 nev-�sn ex.��em� ,:,:��.^�� pennsylvania �H DEPPRTMENTOFPEVENUE �� INMEflRANCETMflETORN �ryrr7pA��y.�TC Resioerv.oeceoerv* , ew��o�rw �.w�� I _ _ FILE NUMBER ESTATE OF RUShO, HOmef W. 21 - 13-0357 DecetlenCs tlebts must be reported on Schedule I. ITEM NUMBER FUNERAL EXPENSES: DESCRIPTION AMOUNT A. 1 Myers Buhrig � � � 10,582.00 2 Shiremanstown Ladies for Luncheon 100.00 8. I ADMINISTRATIVE COSTS: �, Personal Representative's Commissions Name of Personal Rapresentabva(s) Street Adtlress Ciry State Zip I Year(s)Commission PaiG � 2. ', nnorneys Fees Nora F. Blair, Esquire 4,800.00 3. FamityExemp�ioa Qftlecetlenfsatltlressisnatt�esameasclaimanfs,attachezplana�ion) Claimant S�ree�Atltlress '�� Ciry State Zip � Relationship of Claimant to Decetlenl '�. 4. Probate Fees Cumberland Counly Register of Wills-293.50+50.00 343.50 I Paxton Herald -- publication notice 48.00 I. Cumbedand Counry Bar Journal 95.00 5. nccoumanfs Fees Andre Folmef Buenas--50.00+35.00 BSAO fi Taz ReNm Preparer's Fees �, OtherAtlministrativeCosis �, � PPL �, 31572 � See attached 18,33876 707AL(Also enter on line 9, Recapitulation) ,, 34,707.96 f Sd�duk H y COMMONWEALTH OFPENNSYLVBNIA �y��r��/�� n �' INHEPITANCETPXPETUflN ��y�VpydyyCy{qp� ' RESiDENT0ELE0ENT ESTATE OF RUShO, HOmef W. FILE NUMBER _ ��21 - 13 -0357 Z � UGI . .�.� .. .570.31 3 PA Water 369.72 4 LowerAllenTownship 872.97 5 Bonnie Miller—CounrylTownship Real Estate Taxes 1,37571 6 Bonnie Miller--School Real EstateTaxes 2,627.13 � Bank Fee 12.00 8 Exewtor Expenses--postage, mileage eta 2,70528 9 Cleaning out house 3,18725 �o KayneAuctionCompany 3,396.92 >> � Keystone National Insurance --property insurance- 1,911.60 �2 Derek Patsolike--labor and maintenance 106.50 �3 CCIS--Inspection Service 60.00 �< Patriot News--Ad to sell house 176.86 �5 Supplies for house 43.78 �6 Lawn care and snow removal at property--500.00+10.00+30.00 540.00 �� HSM Glass--repair wintlow 63.73 �e JohnShatleon--Newwindow '� 305.00 Page 2 of Schetlule H �.,;�,.;�,�.:, pennsylvania SCHEDULE 1 ', � oevnArMeNroraeveNue DEBTS OF DECEDENT� MORTGAGE INMERITPNCE TA%RETORN aEsioeH.oeceoe�. LIABILITIES 8 LIENS FILE NUMBER ESTATEOF Rusho, HomerW. z� - t3-o35� Report debts incurred by the decedent prior ro death ihat remained unpaid at the date of death, inclutling unreimDursed medical expenses. REM DESCRIPTION AMOUNT NUMBER 1 Department of Public Welfare Class 3 Claim � 21 A21.30 2 Department of Public Welface Class 5.1 Claim 6,274.69 3 PA American Water 15.15 4 UGI 62.92 5 PPL 22.99 6 Golden Living Center 1,821.04 7 Alexa RX LLC 34.47 8 Phar Mercca 108.31 TOTAL(Also enter on Line 10,Recapitulation) 29,360.87 PEV-151JEE�101-0O1 � pennsylvania SCHEDULE J oEana*me�r ov acvENUE BEN EFICIARIES NHERRANCETMREfORN RESiDErvi DECEDEM ES7ATE OF Rusho, Homer W. FILE NUMBER 21 -13-0357 RELATIONSHIPTO SHAREOFESTATE AMOUNTOFESTATE NUM6ER NAMEANOA�DRESSOFPERSON(S) DECEDENT (Words) ($$8) RECEIVINGPROPERTV ooxoeonrmse ys� [� TAXABLEDISTRIBIITIONS[includeoutrightspousal disMbutions,antl tans/ers untler Sen 9116(a)(7 2)] i Francine Rusho-0mpp Daugh[er The entire net esta[e 275 Eisenhower Road after all final deb[ Palmyra, PA 17078 and e:penses are paid. Enter tlollar amoun�s for tlisVibu[ions shovm aCove on lines 15 ihmugh 18 on Rev 1500 cover sheet,as appmpriate. II. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL�ISTRIOUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AN�GOVERNMENTAL DISTRIBUTIONS TOTALOFPARTII-ENTERTOTALNON-TAXABLEDISTRIBUTIONSONLME130FREV-050000VERSHEET 0.00 LAST WILL AND TESTAMENT OF HOMER W. RUSHO I , Homer W. Rusho, of Lower Allen Township, Cumberland County, Pennsylvania, declare this to be my Last Will and Testament and revoke all Wills and Codicil5 previously made by me . ITEM I: I direct that my legally enforceable debts and funeral expenses, together with the expenses of the administration of my estate shall be paid from my residuary estate as soon as practicable after my decease, as a part of the expense of the administration of my estate . ITEM II: If my spouse, Beatrice L. Rusho, survives me, I devise and bequeath to my said spouse, Beatrice L. Rusho, the least amount (based upon values as finally determined in Chapter 22 of the Pennsylvania Probates, Estates and Fiduciaries Cade, �herein the "PEF Code" ) necessary to satisfy my spouse' s elective share as provided for in Section 2203 of the PEF Code, computed in accordance with the provisions of said Chapter 22 of the PEF Code, as if such election had been made, and taking into consideration all �assets otherwise passing to or for the benefit of my spouse which would be treated as a charge against my spouse' s elective share . ITEM III: I devise and bequeath the rest, residue and remainder of my Estate of every nature and wherever situate unto my daughter, Fraacine L. Rusho Drupp, ,provided she shall survive me by thirCy (30) days. � � Dv.w-c. LJ /y 1 c� ITEM IV: Should my said daughter, Francine L. Rusho Drupp, predecease me or die on or before the thirtieth (30th) day following my death, I devise and bequeath the rest, residue and remainder of my Estate of every nature and wherever situate unto Shiremanstown United Methodist Church of Shiremanstown, Pennsylvania. ITEM V: All Federal, State and other death taxes payable because of my death, with respect to the property forming my gro�s � Estate for tax purposes, whether passing under this Will or otherwise, including any interest or penalty imposed in connection with such taxes, such be considered a part of the expense of the administration of my Estate and shall be paid out of the principal of my residuary estate without apportionment or right of reimbursement . ITEM VI: I appoint my said daughter, Francine L. Rusho Drupp, Executrix of this my Last Will and Testaznent . Should my said daughter fail to qualify or cease to act as Executrix, I appoint my attorney, Dale F. Shughart, Jr. , Executor of this my Last will and Testament . ITEM VII: I direct that all fiduciaries acting under this Will , whether or not named herein, shall not be required to give � `��/ �.- �� bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal, this � day of October, 2006 . f�/ a�•v,a. , W. �-+�� ISEAL] Homer W. Rusho The preceding instrument, consisting of this and two (2) other typewritten pages, each identified by the signature of the Testator, was on the date thereof, signed, published and declared Homer w. Rusho, the Testator therein named, as and for his last Wi11, in the presence of us, who, at his request, in his presence and in the presence of each other, have subscribed our names as witnesses hereto. � 1 /� �J Z�Cr�hP��u r'7 k�rL7 � U / �� -3- COMMONWEALTH OF PENNSYLVANIA . . SS COUNTY OF CUMBERLAND . We, Homer W. Rusho, Bonnie L. Coyle, and Francine L. Rusho Drupp, the Testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his last Will and that he had signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witness and that to the best of his/her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence . ./� DYr�tti 41 � Testator ��JyIC�iY-� �� /k�J — �� Witness �:J� ' `i'^-�-�_ Witness Subscribed, sworn to and acknowledged before me by Homer W. Rusho, the Testator, and subscribed and sworn to before me by Bonnie L. Coyle and Francine L . Rusho Drupp, witnesses, this �(T� day of October, 2006 . - 1 J ot P blic NorARwL DALEF SeUGHART N hRVPUBLIC CARL�SLEBORO CUMBERIANDCOUfiIY PA MY COMMISSION E%PIRES JANUMYl,1IXIB 4- �, � �r � �_ - � ' �.. r � `. , � � � , • / �,\j ,, � g, � V � , o � � � � � ro �o o C7 m �e .�, W � ch ' $_ .� 3 � �, �, �..� W � a � � � x � o o � v � i� ,� t�i � � � � ¢,' � '7 o P�. i�.i " r� � v � w � p � '�' ai L: i' �� .^ � i0 0 y U(''� ,�` .•`n• / L' � . O Y Y rQ c/� v H ( i I` I-1 � � � '� ��1 N U � � QI H i ri � U L. M � � [C < ['"I+ � C.. W W � Cl �y_ U 1:: � � � ' C r `\ U � ' ` U ' '