The URL can be used to link to this page

Home My WebLink About05-22-15 (4) J Pennsylvania- 1505618403 DEPARTMENT bF REVENUEX(03-14) REV-15.00 County USE ONLY' county code Year File Number Bureau of Individual Taxes PO BOX.28o601 INHERITANCE TAX RETURN Hariisburg,PA 17128-0601 RESIDENT DECEDENT 21 (� 0 3A ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 03 16 2015 09 23 1917 Decedent's Last Name Suffix Decedent's First Name MI ESHLEMAN RUFUS G (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 1. Original Return ❑ 2. Supplemental Return ❑ 3. Remainder Return(date of death prior to 12-13-82) ❑ 4. Agricultural Exemption(date of ❑ 5. Future Interest Compromise(date of ❑ 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) ® 7 Decedent Died Testate ❑ 8. Decedent Maintained a Living Trust 9. Total Number of Safe Deposit Boxes (Attach copy of will) (Attach copy of trust.) ❑ 10. Litigation Proceeds Received ❑ 11 Non-Probate Transferee Return ❑ 12. Deferral/Election of Spousal Trusts (Schedule F and G Assets Only) ❑ 13. Business Assets ❑ 14. Spouse is Sole Beneficiary (No trust involved) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRE:-PONDE]VGE AND CONFIDEICIAL TAX INFORMATION SHOLW BE DRECTED TO: Name Daytime Telephone Number TERRENCE J KERWIN 717 362 3215 First Line of Address 4245 STATE ROUTE 209 Second Line of Address City or Post Office State ZIP Code ELIZABETHVILLE PA 17023 rV Correspondent's email address: tjk@kerwinlawfirm.com (:7) fTi REGISTER(OF 1(111 .LS USE WY rl7 REGISTER OF WILLS USE ONLY (� DATE FILED MMDDYYYY r-7 r-Q r DATE_F.,ILEO STAMP r . Side 1 IIIIIIIIIII-VIII"III IIIIIIIIIIIIIVIIIVIIIVIIIIIIIIII 1505618403 1505618403 1505618411 REV=1500 EX Decedent's Social Security Number Decedent's Name: ESHLEMAN, RUFUS G. RECAPITULATION 1. Real Estate(Schedule A).......................................................................................... 1 2. Stocks and Bonds(Schedule B).......................................................... .................... 2. 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C).......... 3. 4. Mortgages and Notes Receivable(Schedule D)...................................................... 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E)............. 5. 55,299.89 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) E) Separate Billing Requested............. 7. 8. Total Gross Assets(total Lines I through 7).......................................................... 8. 55,299.89 9. Funeral Expenses and Administrative Costs(Schedule H)..................................... 9. 6,792.48 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................. 10. 11. Total Deductions(total Lines 9 and 10).................................................................. 11. 6,792.48 12. Not Value of Estate(Line 8 minus Line 11)............................................................. 12. 48,507.41 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J)................................................. 13. 14. Net Value Subject to Tax(Line 12 minus Line 13)................................................. 14. 48,507.41 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 141axable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X .00 15. 16. Amount of Line 14 taxable at lineal rate x .045 48,507.41 16. 2,182.83 17. Amount of Line 14 taxable at sibling rate X12 17. 18. Amount of Line 14 taxable at collateral rate X.15 18. 19. TAX DUE................................................................................................................... 19. 2,182.83 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 1:1 Under penalties of perjury,I declare 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 person responsible for filing the return is based on all information of which preparer has any knowledge. S=:70WESP QN51BLE FOR R FILING& ATE - RETURN Rufus G. Eshleman,Jr. 5-.41 ADDREO ' I/ 820 Pottsville Street, Lykens, PA 17048 SIGNAT] LLP Win /ATE _�9FPRE RFR�QT ERTHAN I REPRESENTATIVE Terrence J Ker b6l ADDRESS KerwiyO&'Kerwin, 4245 StatefWute 20, tlizabethville, PA 17023 Side 2 1505618411 1505618411 REV-1500 EX Page 3 File Number 21 Decedent's Complete Address: DECEDENT'S NAME Eshleman, Rufus G. STREET ADDRESS 309 Fifth Street CITY STATE ZIP Enola PA 17025 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 2,182.83 2. Credits/Payments A. Prior Payments B. Discount 109.14 Total Credits(A +B) (2) 109.14 3. Interest (3) 0.0 0 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2,Line 20 to request a refund 5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 2,073.69 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;.................................................................................. ❑ x b. retain the right to designate who shall use the property transferred or its income;.................................... H c. retain a reversionary interest;or.................................................................................................................. x d. receive the promise for life of either payments,benefits or care?.............................................................. ❑ x 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?....................................................................................................................... ❑ R 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?......... ❑ ❑x 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?...................................................................................................................... ❑ ❑x 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 spo is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after January 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent X72 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 V? 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 ears of age or younger at death to or for the use of a natural parent,an adoptive-parent,or a step-parent 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 asnotedin[72 P.S.§9116(a)(' •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. pennsylvania SCHEDULE E/� DEPARTMENT AX RETURN CASH BANK DEPOSITS AND MSC. UE INHERITANCE TAX RETURN CASH,� p p p RESIDENT DECEDENT PERSONAL PROPERTY FILE NUMBER ESTATE OF Eshleman, Rufus G. 21 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE OF NUMBER DESCRIPTION DEATH 1 PNC Bank Checking Account#50-0091-2926 15,292.96 2 PNC Bank Money Market Account#50-0210-2695 40,006.93 TOTAL(Also enter on Line 5, Recapitulation) 55,299.89 REV-1511 EX-(08-13) pennsylvania n t SCHEDULEH FU T " DEPARTMENT OF REVENUE NERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT MLJIIII IVh71 fV1 W./J FILE NUMBER ESTATE OF Eshleman, Rufus G. 21 Decedent's debts must be reported on Schedule I.' ITEM DESCRIPTION AMOUNT NUMBER FUNERAL EXPENSES: A. 1 Sullivan Funeral Home 60.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Rufus G. Eshleman, Jr. 2,765.00 Street Address 820 Pottsville Street City Lykens State PA Zip 17048 Year(s)Commission Paid 2. Attorney's Fees Kerwin& Kerwin, LLP--Terrence J. Kerwin 2,765.00 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 245.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs The Sentinel-Estate Notice 266.88 See attached 690.10 TOTAL(Also enter on line 9,Recapitulation) 6,792.48 REV 1611 EX+(08-13) pennsylvania lScheduleH DEPARTMENT OF REVENUE INHERITANCE TAX RETURN Funeral EVenses& RESIDENT DECEDENT Admin'rslrative Costs continued ESTATE OF Eshleman, Rufus G. FILE NUMBER 21 2 Patriot News-obituary 590.10 3 Cumberland Law Journal - Estate Notice 75.00 4 Mid Penn Bank-estate checks 10.00 5 Register of Wills- Releases 15.00 Page 2 of Schedule H REV-1513.EX+(01.10) .' pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT'DECEDENT. ESTATE OF Eshleman, Rufus G. FILE NUMBER 21 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not List Trustee(s) I, TAXABLE DISTRIBUTIONS[include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Joyce A. Myers Daughter 1/3 260 East Market Street P.O. Box 408 Campbelltown, PA 17010 2 Karen L. Eshleman Daughter 1/3 118 Easterly Drive Mechanicsburg, PA 17050 Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate. II. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 F, 'REV-1513 EX+(01.90)_ pennsylvania DEPARTMENT OF REVENUE I SCHEDULE J INHERITANCE TAX RETURN BENEFICIARIES continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Eshleman, Rufus G. I 21 RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER NAME AND ADDRESS OF PERSON(S) DECEDENT (Words) ($$$) RECEIVING PROPERTY Do Not Ust Trustee(s) 1. TAXABLE DISTRIBUTIONS[include outright spousal distributions,and transfers under Sec.9118(a)(1.2)] 3 Rufus G. Eshleman, Jr. Son 1/3 820 Pottsville Street Lykens, PA 17048 Note: 1993 Nomad travel trailer no longer owned by Decedent at death. Page 2 of Schedule J QW-WBANK Your account was DEBITED for the following. reason: Closed account 5000912926 gr % qr 07 ri Account Number File ID AMOUNT $ 15,292.96 5000912926 040 1 I s PNC Bank, National Association ID) RUFUS G ESHLEMAN FOR BANK USE ONLY E 1309 5TH ST . Branch#/Dept, # Date B ENOLA, PA 17025-3193 0000016 ' 10312712015 1 Prepared By(PRINT Name) Authorized By T KARRICURLEY Customer's Advice of-Charge EFORM164152 PNCBANK Your account was D5BI-TED for the following reason: Closed account 5002102695 AN 1, M LEI Account Number File ID AMOUNT $ 40,006.93 5002102695 040 PNC Bank, National Association D RUFUS.G ESHLEMAN FOR BANK USE ONLY E 13095TH ST Branch#/Dept. # Date B ENOLA, PA 17025-3'193 0000016 03127/2015 T I Prepared By(PRINT Name) Authorized By KARRICURLEY Customer's Advice of Charge Total g Statement PNC Bank 144 Pl\ICBAI\!K Primary account number:50-0091-2926 Page 1 of 5 For the period 01/16/2015 to 02/13/2015 Number of enclosures 0 000025 fO RUFUS ESHLEMAN For 24-hour banking,and transaction or interest rate information,sign on to 1309 5TH ST PNC Bank Online Banking at pnc.corn. ENOLA PA 17025-3193 It For customer service call 1-888-PNC-BANK Monday-Friday:7 AM-10 PM ET Saturday&Sunday: 8 AM-5 PM ET Para servicio en espafioi,1-866-HOLA-PNC Moving? Please contact us at 1-888-PNC-13ANK ®Write to:Customer Service PO Box 609 Visit us at PNC.com TDD terminale 1-800-531-1648 For hearing impaired clients only Relationship Overview Bank Deposit Accounts Description Account Number Deposit Balance Interest Checking 50-0091-2926 15,224.04 Performance Money Market 50-0210-2695 40,006.01 Total Deposits 55;230.05 Senior Premium Plan Rufus G Eshleman Interest Checking Account Summary Account number:50-0091-2926 overdraft protection has not been established for this account. Please contact us if you would like to set up this service. ' overdraft Coverage-Your account is currently Opted-Out. You or your joint owner may revoke your opt-in or opt-out choice at any time. To learn more about PNC Overdraft Solutions visit us online at pne.com/overdeaftsolutions. Call 1-877-5883605,visit any branch,or Sign on to PNC Online Banking:,and select the"Overdraft Solutions"link under the Account Seivice6 section to manage nosh yo0r 4verci' ,t b verde are, ardra- Protection settings. Balance Summary Beginning Deposits and Checks and other Ending balance other additions deductions balance 14,738.81 568.93 83.70 15,224.04 Average monthly Charges balance and fees 14,990.25 .00 Transaction Summary Checks paid/ Check Card POS Check Card/Bankcard withdrawals signed transactions POS PIN fransactions 1 0 0 Total ATM PNC Bank Other Bank transactions ATM transactions ATM transactions 0 0 0 t} PASrf6di Tn4,.1(1D9�-rn+ inn•wu . . . ...... ,.__.,.-_ LAST WILL AND TESTAMENT. OF RUFUS G. ESHLEMAN I, RUFUS G. ESHLEMAN, of Cumberland County, Pennsylvania, do hereby make this my Last Will and Testament, revoking any former Wills and Codicils made by me. FIRST: I am married to Edna P. Eshleman, and all references to my wife in. this Will are to her. I have three children' from my prior marriage: Joyce Ann Myers (born September 5, 1947) ; Rufus G. Eshleman, Jr. (born July 7, 1949) ; and Karen L. Eshleman (born July 20, 1951) . All references to my children in this Will are to them. SECON I give my tangible personal property and all casualty insurance that I am carrying on said tangible personal property to my wife and my children, to be divided equitably among or between them as they may determine, or, if they are unable to agree, as my Executor shall determine, after consider- ing the wishes of my wife and my children. Provided, however, that if my wife shall survive me, I give her all of -my right, title and interest in and to our 1993 Nomad Travel Trailer. I have complete confidence that my wife, my children or my Executor will honor any written instructions that I may leave with regard to tangible personal property. Any such property not so distrib- uted shall be sold, and the proceeds added to my residuary estate to pass as hereafter described. THIRD: I give, devise and bequeath all the rest, residue and remainder of my property of every kind and description (including lapsed legacies and devises) wherever situate and whether acquired before or after the execution of this Will, absolutely in fee simple to my children, per stirpes. FOURTH: If all the beneficiaries described in Article Third above are deceased and no other disposition of the residue of my estate is directed by this Will, then and in that event only, I give, devise and bequeath such rest, residue and remainder of my estate, real and personal, to those persons living at the date of my death who would be my heirs, their identities and respective shares to be determined in accordance with the law in effect in the Commonwealth of Pennsylvania at my death, as if I had died intestate. FIFTH: No person shall benefit hereunder unless such beneficiary shall survive me by thirty (30) days. SIXTH: (1) 1 name my son, Rufus G. Eshleman, Jr. , as my Executor. If he is unable or unwilling to serve, I name my daughters, Joyce Ann Myers and Karen L. Eshleman, as my Co- Executors. I direct that my Executor or Co-Executors, herein referred to as my Executor regardless of number or gender, serve without bond in any jurisdiction in which called upon to act. (2) Except as otherwise provided herein, if all of the above persons should fail to qualify as my Executor hereunder, or for any reason should cease to act in such capacity, the succes- -2 sor or substitute Executor shall be some attorney or bank or trust company with trust powers, which successor or substitute Executor shall be designated in a written instrument filed with the court having jurisdiction over the probate of Tay estate and signed by my wife, or if she fails to act, signed by or on behalf of my oldest living child, or if he or she fails to act, by the court having jurisdiction over the probate of my estate. (3) My Executor shall receive reasonable compensation for services rendered. SEVENTH: (1) 1 give to any Executor named in this Will or any Codicil hereto or to any successor or substitute Executor all of the powers enumerated in this Will and all of the powers applicable by law to fiduciaries in the Commonwealth of Pennsyl- vania and in particular through the Pennsylvania Probate, Estates and Fiduciaries code, as effective and as in effect on the date of my d eath, during the administration and until the completion of the distribution of my estate. I direct that all such powers shall be construed in the broadest possible manner and shall be exercisable without court authorization. (2) My Executor is authorized and empowered to acquire and to retain, either permanently or for such period of time as Tay Executor may determine, any assets, including the capital stock of any closely held corporation, whether such assets are or are not of the character approved or authorized by law for L -3- investment by fiduciaries and whether such assets do or do not represent an overconcentration in one investment. (3) My Executor is authorized and empowered to dis- claim any interest, in whole or in part, of which I, or my Executor, may be the beneficiary, devisee, or legatee, by execut- ing an appropriate instrument (in accordance with section 2518 of the Internal Revenue Code of 1986, as amended, or such similar section as may then be in effect) . (4) My Executor is authorized and empowered to sell at public or private sale, or exchange, and to encumber or lease, for any period of time, any real or personal property and to give options to buy or lease any such property. Additionally, my Executor is authorized and empowered to compromise claims, to borrow from anyone (including a fiduciary hereunder) and to pledge property as security therefor, to make loans to and to buy property from anyone (including a fiduciary or beneficiary hereunder) ; provided that any such loans shall be adequately secured and at a fair interest rate. (5) My Executor is authorized and empowered to allo- cate property, charges on property, receipts and income among and between principal or income, or partly to each, without regard to any law defining principal and income. EIGHT : All estate, inheritance, succession and other death taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property comprising my -4- gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid out of the residue of my estate, as if such taxes were expenses of administration, without apportionment or right of reimbursement. I authorize my Executor to pay all such taxes at such time or times as deemed advisable. IN. WITNESS WHEREOF, I have set my hand and seal on this my ry- Last Will and Testament this ra day of --17e6rLk:VL 1998. ee�(SEAL) CiR S�G. ESHLEMAN SIGNED, SEALED, PUBLISHED, and DECLARED by RUFUS G. ESHLEMAN, as and for his Last Will and Testament, on .the day and year last above written, in the presence of us, who, at his request, in his presence, and in the presence of each other, all being present at the same time, have hereunto subscribed our names as witnesses: -5- SELF-PROVING AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF (, WE, RUFUS G. ESHLEMAN and WILLIAM 'E. MILLER, JR. and KAREN M. PARIS the Testator and the witnesses, respectively, whose names are signed to the attached or 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 (willingly directed another to sign for him) , 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 to the best of his or her knowledge the Testator was at that time eighteen (18) years of age or older, of sound mind, and under no constraint or unduee. i TRgS :G ESHLEMAN, Testator Witness Witness Witness Subscribed, sworn to, and acknowledged before me by RUFUS G. ESHLEMAN, the Testator, and subscribed and sworn tb, before me by WILLIAM E. MILLER, JR. and KAREN M. PARIS witnesses, this day of 1998. Rdtary Pub-11C NIT �!ary�Ptutlllc r;ounty -6- 200