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Home My WebLink About04-13-15 (2) w 1505618403 � pew:iZl�ania °""€X(oa�a) RE V-1500 OFFICIAL USE ONLY Bureau oflntlivitlualTaxes CounryCotle Year FiieNumber POBox28asoi INHERITANCETAXRETURN ' I Harrisburo, PA 1�128-0601 RESIDENT DECEDENT 21 �`I � I Z� ENTER DECEOENTINFORMATION BELOW Social Security Number �ate of Death MM�DYYYY Date af Birth MMDDYYYY Ov 2B 2013 12 16 1921 DecetlenPs Last Name SuKx DecetlenCs First Name MI TOLLEY HOWARD E (I(Applicable)Enter Surviving Spouse's Informalion Below Spouse's Last Name Suffx Spouse's First Name MI TOLLEY MARGARET E THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW O t Onginal ReWm � 2. Supplamental ftelum � 3. Remalntler ReNm(tlate of tleaN pnortol2-13-83) � 4. A9�iculWral Exemplion(Oata ol � 5. FUW�e In�ares�Compmmise(tla�e of � 6 Fetleral Eslafe Tax ReWrn Requtrea tleamonoraXer]-1-2ot2� tleathafler14-02-B2J OJ. Oecetlent Dletl Testa�e � 6. Decetlen�Malntalne0 a Llving Tms� 0 9. To�al Numberof Safe�eposit Boxes (HVacM1 copY ot wllp (qttacb copy of tmsLJ � i�. Li11ga110�P�oceetlsRecelvetl �X N. NOmP�002�¢T�2n5fE2¢R2�Om � 13. D¢(¢lfdl/EI¢Cti0�0(Sp0u521Tlu31S (SCM1etlule F aM G Asse�s Only) � 13. BuslnessAssels � �<. SpouseisSoleBeneOciary (No Vusllnvolvetl) CORRESPONOENT�THIS SECiION MOSi BE COMPLETEO.ALL CORRESPONOENCE ANO CONFIDENML TA%MFORMATION SNOOL�BE MRECTED TO: Name Oaytime Talephone Number HEATHER D ROYER ESQ (717) 234 2401 First Line ofAddress 4431 N FRONT ST 3RD FL Secontl Line of Adtlress CityorPoslOffic¢ SWIe ZIPCotle HARRISBl1RG PA 17110 CorzespontlenPsemailaddress: hroverpsasllo.com .�. � � G '�� RE� BTjIII OF WIL SE 1� m 'O 3] !n A AEcislEaoFwiususEON�r � 2D � N -� m OATEFILEOMMDDYYYY �- Z �r� W _^ �j Cp - > O 7 �, � T � O T � � �l — �, = o ��oa FlLEO JTAMP r- �^ r T - r Side 1 L II��I�III��IIIIIII�III�IIIIIIIIIII��II'IIIII�IIIIlllllllllll 1505618403 � � Jzsos61av11 REV-1500 EX Decedenfs Social5acunty Number oe�ae�r:Hame�. Tolley, Howartl E RECAGITULATION 1. RealEslatel5chetluleA)... . ......._........ ____. .____.. 1. 2. StocksantlBontls(Schetlule8) .. ......._... .._..... .._.._.... �. 3. Closery Heltl Corporation, Patlnership or Sole-Proprietorship(Schetlule C�......... 3. 4. MotlgagesantlNo[esReceivable(Schetlule�).............._...._....._____..______. d. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)_.._.... 5. 6. JoinllyOwnetlPmperty�SchetluleF) ❑ SeparateBillingRequestetl......._... 6. 96.574 • 45 ]. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (SchetluleG) ❑ SeparateBillingRequestetl........_.. 1. e. TotalGrossAssetaQotalCinesl �hrou9h])........................................................ 8. 96+574 . 45 9. FuneralExpensesantlAdministrativeCosis(SchetluleH)_.........._.__.________ 9. 4.�86• 01 10. Debts oFDecetlen4 Mongage Liabilities and Liens(Schetlule p.._.._.._.______.. 10. 420 • 85 11. TOWI�etluctions(total Lines 9 antl 10)...._ __._.. ..............._ ��. 4�506• 86 i2. NetValueofEstate0.ineaminusLinei7). ._....... ___.._ i2. 92.067 • 59 13. CharitableantlGovernmentalBequestsl5ec9113Tms�sforwhich an election to tax has not been made(Schetlule J)............................___............. 13. 14. NelValueSubjecttoTax(Linel2minusLinel3)............................................._ �p. 92.067 • 59 TA%CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14�axable at ihe spousal tax rate,or trans(ers under Sec 9116 (al(i21X.00 48,287 . 23 15. 0 . 0❑ 16. AmountofLinel4�axable atlinealrarex .oa5 43,780• 36 is. 1,97� . 12 17. Amount of Line 14 taxable atsiblingra[eX.12 U • �� 1]. 0 • 00 18. Fvnoun[ofLinel4taxable at collateral rate %.15 0 . �0 78. 0 • DO i9. TAXDUE ............... ...._....... ,.........__.. .................... t5. 1,97� . 12 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT � UnOer penalties ol perlury,I tledare I have examine0��Is reWm,inclutling accompenying achetlules antl sta�emenls,an0 M��e Uest ol my knowleGge antl bellef. If is Ime,wrrect antl comple�e.Declara�ion of prepare�o0er Nan Ne person responsible for filing Ne�eW m Is base0 on all Nforma6on o�w�ic�preparar M1as anyknowletl e SIGNATI{KEqFPE50N • 0`NSIgIEFJJQFlLINGRETURN qnnE. Kulp pPTE � � Q��i �I (Q � A�DPESS � 5720 Ken od e e, Harrisbur , PA 17112 SIGNAT F REPNRE TH HNN REPRESENTATIVE Heather D. Royer Esq. � E O � ADDRESS 4471 N. Fmnt St. Srd FI. Harrisburg, PA I IIIIII IIIII IIIII IIIII IIIII III'I IIIII IIIII IIIII IIIII IIII IIII Side 2 L 15056Y8411 1505618411 � REV-15�0 EX Page 3 Flle Numbe� 21 Decedent's Complete Address: OECE�ENT'SNAME Tolley, Howartl E STREETADDRESS 31 Cedar Circle qTV � ', STATE ZIP Newville '� pq �72q� Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (�) �,9�p,�p 2 CreditslPayments A. PriorPayments B. Discount 0.00 Tatal Cretlits(A +B) (2) 0.00 3. Interest (3) 71.06 4. If Line 2 is greater Ihan Line 1 +Line 3,enter[he tliRe�ence. This is the OVERPAVMENT. (q) Check box on Page 2,Line 20 to reques�a refuntl 5_ If Line 1 +Line 3 is greater ihan Line 2,en�er the tliHerence. This is t�e TAX OUE. (5) '1��4�.'ZQ Make Check Payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING �UESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a irans(er antl: Yes No a. retainlheuseo�incomeof�hepmpeM1y�renster�etl .. ... ............. ......_. ____.. n �si b. retain ihe right to des gnate who shall use Ihe property irensferred or its income . .... .. � �� c. reta�n a reversonary'nterest,oc.. ................. ..._ . ..... tl. rece ve ihe pmm se Por ffe of eitha paymen[s,beneFlts or care9 .. ...... . i� z 2. If tleath occurretl aker �ec. 12, 1982, tlitl decedent transfer property within one year of tleath wi�hout receiving adequa[e consitleration2....... .........._.._. _ .. . . � �, . ............. __....._ . .............._ , . 3. Did decedent own an"in tmst for" or payaEle upon tleath bank account ar security at his or herdeath?....._ LI ]z 4. DiE tlecedent own an indlvitlual re�irement account,annvrty or other non-probate pmperty which wnlainsabeneficiarytlesignationP....... ................ ... ...._.._.._ _._.._. ❑ � ._............... x IF THE ANSWER TO ANV OF THE ABOVE pUESTIONS IS VES,YOU MUST COMPLETE SCHEDULE G AND FILE ITAS PART OF THE RETURN. j; For dates ofOeaN on or afier Jury t,1994 antl before Jan.1,1995,the Wx rate imposed on ihe net value of trans(ers to or tor ihe use ot�he surviving spouse Is 3 percent p2 P.S.§971fi(a)(Li)(i)1. For dates of deaU on or after January 1.1995,ihe taa rate imposed on the net value o(Iransfers to or kr the use of the surviving spouse is 0 percent [/2 P.S.§9716(a)(1.7)(iip. The staNte does not evempt a t2nskr to a surviving spouse from Wx,antl Ue slatutory requirements for Eixlosum ofassets and fling a t�reWm ere stll apPfable even If ihe survivin9 spouse Is the only banefciery. For Cates oideath on or atter July 1,2000� • Thetax2teimposedonthenetvalueoftransferstromadeceasetichiltl7lyearsofa9¢oryoungeratdeathtoorforiheuseo(areNrolpa2ntan atlopiiveparenl,arastep-parentofihechildisOpercent�]2P.S §9716(a)�1.2J�. • The tax rate imposed on ihe ne�value oi�2nsfers to or for the uu of ihe tleceEenYs lineal benefcianes is 4.5 percenl,except as nMed in�12 P.S.§911fi(a)(1p. . The tax rate imposetl on Ihe net value ol Vansfers lo orfor the use of the tlecetlenfs siblings is 12 percent�l2 P 5.§9116(a)(1.3)]. A sibling is defined, under Section 8102,as an in0ivitlual wno has et least one parent in common vn�h Ihe Oecedent,whether by blood or edoption. ae..isoe ex.�oi.io� pennsylvania SCHEDULE F oevnRrMeHroFREveNUE ,IOINTLY-OWNED PROPERTY INHLRIiANLETAYRETIIRN RESIOENiOELEOErvi ESTATE OF FILE NUMBER Tolley, Howard E 21 n:�..:ei.,..m.ae�m� .nn��o�o y.,,enn.aaooa.�r.m�.or o.an u m�n�o.�.ponaa o�.�naaw.c. SURVNINGJOWTTENANT(5)NAME ADDRESS RELATIONSHIPTO�ECEDENT A. Margaret E.Tolley 210 8ig Spring Road Wife Newville, PA 17241 B. Ann E. Kulp 5720 Kenwood Avenue Daughter Harrisburg, PA 17112 C. JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTV ��F oarE or oEnrn LET�ER DATE INCW�ENPA1EOFFINqNCIAIIN$iITUIIONPNO9PNRPLLOUNT ITEM FORJOINT MADE H�u,eEaoasiMivaioEHriFriNcr�uMaEa.nlracno[[oroa �ATEOF�EATH DECD'S oECEOEursiurEaEsr NUMBER TENANT JOINT �oirvnr-Hemaen�esrnre VAWEOFASSE INTEREST 7 A 8 B 0 1/1112 01 0 ACNB Esteem Checking Account -No. 26,980.76 33.333% 8,993.59 X%X5442 A 8 B 01A V2010 Accruetl interest on Item 1 through date of 0.95 33.333% 0.32 tleath 2 A&B 01/11/2070 ACNBStatementSavingsAccount-No. 262,731.32 J3.337% 87,577.11 XXX%XX5915 A 8 B 01/17/2010 Accrued interest an Item 2 through tlate of 70.30 33.333% 3.43 tleath TOTAL(Also enter on Line 6, Recapitulation) 96,574.45 (If mora speca Is neeOeE,atltlitionel pdqes ot tM1e same size) Copyright(c)2010 torm so(iware only The Lackner Gmup, Ina Form PA4500 Schedule F(Rev.01-10) REV95fl E1��W-1J� pennsylvania SCHEDULE H oePnRrmen.orAEVEHuc FUNERALEXPENSESAND �""`p�T""`E"�R`T°R" pDMINISTRATIVE COSTS aEsmENroECEOENr ESTATE OF FILE NUMBER Tolley, Howard E 21 Decetlent's debts mus[be reported on Schedule I. ITEM DESCRIPTION AMOUNT p, FIINERAL EXPENSES: Sae continuation schedule�s) attached 3,P21.01 B. ADMINISTRATIVE COSTS: 1. PersonalRepresen[a[ive'sCommissions Name of P¢rsonal Represenlative(s) StreetAddress City State _ Zio Year(s)Commission Paid 2. Anorney's Fees Smigel,Anderson 8 Sacks, LLP 850.00 3. Famity Exemptio¢ Qf tlecetlenfs atltlress is not the same as claimanPs,atlach eqilana�ion) Claimant StreetAtltlress City State Zio Relationshio af Claimant ta Decetlent 4. Probate F¢es 5. AcwuntanfsFees 6. Tax Re�um Preparer's Fees ]. O�her Administrative Costs 75AU See continuation schedule(s)attached TOTAL(Also enter on line 8, Recapitulation) 4,086.07 CopyngM(c)2013 fortn sokware onty The Lackner Gmup,Inc. Fo�m PA-0500 Schedule H(Re¢ �8-13) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Tolley, Howard E 21 ITEM NUMBER DESCRIPTION AMOUNT Funeral Exoenses 1 Egger Funeral Home-Paitl from Joint Account listetl on Schetlule F 3.221.01 H-A 3,227.01 Other Administrative Costs T RegisterofWills -FilingFee-InheriWnceTaxReturn 15.U0 H-B7 75.00 Copynght(c)2002 form soflware only The Lackner Group, Ina Fortn PA-1500 Schedule H(Rev.6-96) Ra�-151E E%r I1141) SCHEDULE I pennsylvania DEBTS OF DECEDENT, oePu+.Me�roFae�ENUE MORTGAGE LIABILITIES AND LIENS INHERITANCETAXRETORN RESIDEM�ECEOEM ESTATE OF FILE NUMBER Tolley Howard E 27 n.pon a.o�.m��.a oy m.e.�.n.�<pnor�o aaam m.�rem�m�a�npna a�me eaie oi e..m,in�wema��reimeo�.a m.m�.i..p.�.... ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 7 Cumberland Gootlwill Fire EMS-Paitl from Joint Account listed on Schedule F 97.50 4/11/73 date ofservice 2 Cumberlantl Gootlwill Fire EMS-Paid from Joint Account listed on Schedule F 101.35 4/26113 tlate of service 3 Millenium RX-Paitl from Joint Account listed on Schedule F 222.00 TOTAL(Also enter on Line 70, Recapitulation) 420.85 pf more space is neeEeG,aGdilional pages of Ihe same siu) Copyright(c)2012 torm sokware onty The Lackner Gmup,Ina Farm PA-7500 Schetlule I(Rev. 1242) flEV-159 E%��Ot-00� pennsylvania $CHEDULE J OEPPRiMENiOFREVENVE iNHEai.u+oE*u aE*uau BENEFICIARIES aEsmEHroECEOEHr ESTATE OF FILE NUMBER Tolle , Howard E 21 RELATIONSHIPTO NAME AND ADDRES$OF SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSONf51RECENWGPROPERTY OECEDENT (Wortls) ($$$) I TA%ABLEDISTRIBUTIONS [includeoutrighlspousal tlistributions,antl transfers vnderSec.911fia 12 Ann E. Kulp Daughter One-half 5720 Kenwood Avenue Hardsburg, PA 17112 Margaret E.Tolley Spouse One-half 210 Big Spring Road Newville, PA 17241 Total En�ertlollar amounts for tlisiribWions shown above on lines 15�hrou h 1B on Rev 15D0 wver sheet as a ro ria�e. NON�TA%ABLE�ISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOTTAKEN B.CHARITABLE AND GOVERNMENTAL DISTRBIITIONS TOTAL OF PART II-ENTER TOTAL NON-TAXABLE OISTRIBUTIONS ON LINE 130F REV-1500 COVER SHEET Copyright(c)2010 form software onty The Lackner Group,Ina Fortn PA-7500 Schedule J(Rev.01-10) LAST V7ILL I�ND TESTAo-.c:NT ' I OF HOA7ARD ELMER TOLLEY I, Howard Elmer Tolley, of Newville, Cumberland County, Pennaylvania, being of sound and dispoaing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills . and Codicils heretofore made by me. FIRST I direct the payment of my just debts and expenses of my � last illnesa and funeral £rom my estate as soon a£ter my death as conveniently may be done. If there be no cemetery lot available for my interment owned by me at the time of my death, I authorize my executor/executrix to purchase such cemetery lot j with a contract for perpetual care, using therefore funds from my estate in such amount as they shall consider necessary and desirable, and 2 authorize my executor/executrix to cause title to or ownership of such lot so purchased to be vested in such person as my executor/executrix shall designate. Further, I authorize my executor/executrix to expend funds SAIDIS� from my estate, in such amount as my executor/executrix shall FiAWER Sz I]I�7p$Ay consider necessary and desirable for the purchase, erection and -e,��. 26 Wu�High Su«v G��i�qpq inecription of a suitable marker for my grave. SfiCOND I give, devise and bequeath all the rest, residue and remainder of my estate� to my beloved wi£e, Margaret Elizabeth I�� ITolley, absolutely and in fee simple if sne survives me by I thirty (30) days . TFiIRD In the event that my wi£e, Margaret Elizabeth Tolley, £ails to survive me by thirty (30) days, then I give, devise and bequeath all trie rest, residue and remainder o£ my estate in egual shares unto my child, Ann Elizabeth Tolley Kulp. If I have no then-living descendants, I give my residuary estate in equal shares to my nephew, Ross James Tolley, and my son-in-law, Gregory Scott Kulp, per stirpes. FOIIRTH I direct that any and all inheritance, estate, and transfer taxes imposed upon my estate passing under this Will or otherwise shall be paid out of the principal o£ my residuary estate. FIFTH In addition to the powers conferred by law, I authorize any executor/executrix, trustee or guardian acting under this instrument, in their absolute discretion: A. To retain in the form received, or to sell either at SAIDIS, public or private sale any real or personal property; FIAWER 6z LIlVDSAy B. To exercise any options to subscribe for stocks, � 26 Wcu High Smeo carr.m,rn bonds, or other investments; C. To join in any plan o£ lease, mortgage, consolidation, exchange, reorganization or foreclosure of 2 �� any corporation in which my estate �r any trust may hold stocks, bonds or other securities; D. To sell, transfer, convey, mortgage, pledge, lease or exchange any property, real or personal, which at any time may form part of my estate, for the payment of debts or taxes, or for any purpose of administration or distribution, for such prices and upon such terms as my executor/executrix, in their sole discretion, may deem wise, and to execute and deliver deeds of conveyance or � transfer thereof; � E. To make settlements and compromises on such terms as my executor/executrix in their sole discretion may deem wise without the necessity o£ obtaining any court approval thereof; F. To make distribution hereunder either in cash or kind, as my exec�tor/executrix in their diecretion may deem wise. SIRTH I do hereby nominate, constitute and appoint my wife, Margaret Elizabeth Tolley, to act as Executrix o£ this my Last SAIDIS� Will and Testament . Provided, however, that if Margaret FIAWER 6z [�jjgAy Elizabeth Tolley is unwilling or unable to act as Executrix, I � 2G Wcc H�gh Svao c,a�d�,rn direct the duties of Executrix to be performed by Ann Elizabeth Tolley Kulp. Provided, however, that if Margaret Elizabeth Tolley and Ann Elizabeth Tolley Kulp are unwilling or unable to 3 �'� act as Executrix, I direct the duties ot dxecutor to be performed by Gregory Scott Ku1p. SEVENTH I direct that no executor/executrix, guardian, trustee or other fiduciary appointed under this instrument shall be required to give bond £or the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, Howard Elmer Tolley, have hereunto set my hand and seal to this my Last Will and Testament, consisting of four typewritten pages, the first three of which � bear my initials in the margin for identification, this � day of 2009 . .��"�'�� 8oward Elaer To11ey Signed, sealed, published and declared by the above-named Howard Elmer Tolley, Testator, as and for his Last Will and Testament in the presence o£ us, who have hereunto subscribed our names at his request as witnesses thereto, in the presence of said Testator and of each other. /�'�� ADDRESS 26 West High Street � SAIDIS� Car1i'sle, PA 17013 FLOWER S� �� DRESS z6 West High Street w W�x��n s�� Gd�d�,re Carlisle, PA 17013 4 COMMONWEALTH OF PENNSYLVANIA . I��I I . ' COi7N'i'Y OF CUMBERLAND : We, Howard Elmer Tolley, Jason E. xeiso and II 'ranva a. ware , the Testator and witnesses, respectively �i whose names are signed to the foregoing or attached 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 Testament and that he signed willingly and that executed as his free and voluntary act for the purposes � � therein expressed, and that each of the witnesaes, in the presence and hearing of the Testator signed the Will as witnesses and that to the best of their knowledge the Testator was at the time eighteen (18) or more years of age, of soUnd mind and under no constraint or undue influence. H ard &lmer Tolley � �� ,Witneas ,Witness Subscribed, sworn to and acknowledged before me by Howard Elmer Tolley, the Testator, and subscribed to and sworn or affirmed to before me by sason E. xelso �n,d�' Tanya L. Ware , witnesses, this (y�- day of �, 2009. `- otary Public OTA IA SEAL SEIIDIS, HARBARA E.575fiL.No1a�'Pubtic Cmlisle Bom,G1u¢Mdmd Cauuty,PA (,ZA�IER � M Commission Ex�ires June 7,2011 � 2G Wco Hi�Svrav Grlisiq PA 5