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Home My WebLink About10-24-06 "]I -.J 15056041114 REV -1500 EX (06-05) PA Department of Revenue Bureau of Individual Taxes PO BOX 280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY County Code Year File Number a , () fI ~bl'f Suffix Date of Birth 10031911 Decedent's First Name MI KENT M. Spouse's First Name MI MARIE T. 204-01-5286 Decedent's Last Name 06192006 RUHL (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix RUHL Spouse's Social Security Number 205-07-0199 FILL IN APPROPRIATE OVALS BELOW m 1. Original Return CJ CJ 4. Limited Estate CJ THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return CJ D 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required m CJ 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received CJ CJ 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) o 8. Total Number of Safe Deposit Boxes CJ 11. Election to tax under Sec. 9113(A) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ROBERT M. FREY Firm Name (If Applicable) City or Post Office State ZIP Code (717) 24h583 ~ <:::;) . k . REGISTm -0 ~LS U n NL Y ~.~ .,8 i~:2 ~ r- -f t.- . gg. ~'-..-. ....- "':0 N ........1 "" - .t:"" T' .~(f)^ - CJ '-./00 0 ("")0., -0 -on OC :x =n ~ ::0 ("") :0-1 ~ ill )> w '::> DATE FILED 'F; FREY AND TILEY First line of address 5 SOUTH HANOVER STREET Second line of address CARLISLE PA 17013 Correspondent's e-mail address: Under penalties of peljury, 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 infoffilaoon of which preparer has any knowledge. SIGNATURE O~ PERSON RE~ON~BY: FOR FILING RETURN DATE ~~ A- ..:/. ~. J'J!, ADDRESS 601 GLENDALE STREET, CARLISLE, PENNSYLVANIA 17013 SIGNATURE ~E~: ~ESENTATNE ADDRESS ~ 5 SOUTH HANOVER STREET, CARLISLE, PENNSYLVANIA 17013 PLEASE USE ORIGINAL FORM ONLY DATE Side 1 L 15056041114 15056041114 -.J c L (~ '-:i lJ 0: ~ o ~ ~V~~J . . ---' 15056042115 REV-1500 EX Decedenfs Name: KENT M. RUHL RECAPITULATION 204-01-5286 Decedent's Social Security Number 1. Real estate (Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . . . 4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . . . 6. Jointly Owned Property (Schedule F) DSeparate Billing Requested. . . . . . . . 7. Inter-VIVOS Transfers & Miscellaneous Non-Probate Property (Schedule G) DSeparate Billing Requested. . . . . . . . 8. Total Gross Assets (total Lines 1-7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1. NONE 2. 3. NONE 4. NONE 5. 6. 7. NONE 8. 9. 451090.00 314302.00 127390.00 892782.00 39259.00 9. Funeral Expenses & Administrative Costs (Schedule H) . . . . . . . . . . . . . . . . . . . , 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) . . . . . . . . . . . . . . . 10. NONE 11. Total Deductions (total Lines 9 & 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 11. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . .. 13. 14. Net Value Subjectto Tax (line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . " 14. TAX COMPUTATION - 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.O ~ 16. Amount of Line 14 taxable at lineal rate X .0 ~ 17. Amount of Line 14 taxable at sibling rate X . 12 18. Amount of Line 14 taxable at collateral rate X . 15 390023.00 15. 463500.00 16. 17. 18. 19. TAX DUE. " . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 L 15056042115 15056042115 39259.00 853523.00 0.00 853523.00 0.00 20857.50 0.00 0.00 20857.50 o ---' REV-1500 EX Page 3 204-01-5286 Decedent's ComDlete Address: DECEDENrs NAME KENT M. RUHL STREET ADDRESS 21-06-0614 File Number 601 GLENDALE STREET CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 20857.50 19814.11 1042.85 Total Credits (A + 8 + C) (2) 20856.96 3. InterestlPenalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill In oval on Page 2. Line 20 to request a refund. (4) 0.00 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.54 A. Enter the interest on the tax due. (SA) 0.54 8. Enter the total of Line 5 + SA. This is the BALANCE DUE. (58) 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 a. retain the use or income of the property transferred; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D b. retain the right to designate who shall use the property transferred or its income; . . . . . . . . . . . . . . .. D D D D D D No o o o o o o II] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (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 zero (0) percent [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exemot 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 twenty-one 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 zero (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 four and one-half (4.5) percent, except as noted in 72 P.S. ~9116(1.2) [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 twelve (12) percent [72 P.S. ~9116(a)(1.3)J. A sibling is defined, under Section 9102. as an individual who has at least ane parent in common with the decedent, whether by blood or adoption. 217 REV-1503 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 8 STOCKS & BONDS ESTATE OF Kent M. and Marie T. Ruhl FILE NUMBER 21-06-0614 All property jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1. 1. Vanguard Group, Vanguard Windsor II, Fund#0073/09929100176(935.367sh@31.93) 2. Tyco International Ltd., (15788sh @26.68) VALUE AT DATE OF DEATH 29,866 421,224 TOTAL (Also enter on line 2 Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 451,090 S' ..;".~ -..". .. ~_ ""'11\.'. ~::~ :..- ~:-~i - ~.~.':, It..... .;..:...<> !~ . - June 30, 2006, year-to-date Page 1 of 1 TRANSACTION DETAIL KENT M RUHL 601 GLENDALE ST CARLISLE PA 17013-3523 (800) 662-2739 - Client Services www.vanguard.com Website 8 (800) 662-6273 - T ele- Account ~ TRANSACTION ACTIVITY Vanguard Windsor I( Fund Investor Shares Trade date Transaction desalption Balance on 12131/2005 Income dividend .37 Balance on 6/30/2006 FLnd I AccOlJ'lt no. 0073/ 09929100176 Dollar amoI.I1t Share price Shares transacted Total shares owned 6/23 $ 29,305.05 346.09 $ 30,565.88 $ 31 .33 31.62 $ 32.30 10.945 935.367 .946.312 946.312 Year-to-date Short-term gai1s I Income cllvldends lDng-term gai1s $ 346.09 $ 0.00 0.00 Pu'chases I Total cost basis / Reden1:>tions Average cost per share $0.00 $27,281.40 0.00 28.83 Distribution payable date 6/26/2006 VANGUARD WINDSOR II FUND INVESTOR SHARES *Do not after this Invest-By-Mal slip. *VIsI www.vanguard.com or call to change your address. Fund / Account no. 0073/ 09929100176 KENT M RUHL Usteachc:Mck $ D,DDD,DDD.DD separate~. $ O,ODO,DDD.DD $ O,ODO,ODO.OD $ D,DDD,DDD.DD Totalamount $ D,DDD,DDD.DD Make checks payable to: The Vanguard Group - 0013 THE VANGUARD GROUP PO BOX 13750 PHILADELPHIA PA 19101-9897 1...111.1.....1111......111.1..1..1.1.1..1...1.1.1.1 00731 0992910017b 305 011529631 2 1 - 1 080368 384 1048 M1 9 f1 IIIIUIU I~IIIIII~ IIII_~IIIIIIIIIU 111~IIUIIIIIIlIIIIIIIII t_ Vanguard - Price History Search & The end date is in the future. We'll display data to the current date. Current results Windsor II Fund Inv 06/19/2006-06/19/2006 Previous results Windsor II Fund Adm 06/19/2006-06/19/2006 Fund Inception Date 6/24/1985 Fund Inception Date 5/14/2001 High High Date Low Low Date $34.00 09/20/2006 $31.58 06/27/2006 ; High . High Date Low Low Date '_V""~'_.___ ~ ...---t--.~-_._--_.^-,~ $60.38 09/20/2006 i $56.06 I 06/27/2006 .._.___u__.____ ___ _ _._..._.._L __ ...___.._____L_____ __.___.._..____ Date ~1~~!2~ ; ~.f~~~'5.;:.-:: ~':-: :-.~'-'~;' 06/20/2006 - 06/21/2006 06/22/2006 06/23/2006 , 06/26/2006 06/27/2006 06/28/2006 . 06/29/2006 06/30/2006 07/03/2006 07/05/2006 07/06/2006 07/07/2006 07/10/2006 07/11/2006 07/12/2006 . 07/13/2006 07/14/2006 07/17/2006 07/18/2006 07/19/2006 07/20/2006 07/21/2006 07/24/2006 Price $31.93 ;.. $31.93 $32.15 $32.03 $31.62 $31.84 $31.58 $31.73 $32.30 $32.30 $32.56 $32.40 $32.54 $32.40 $32.50 $32.56 $32.26 $31.90 $31.75 $31.68 $31.77 $32.36 $32.26 $32.13 $32.61 Yield B 2.34% 2.34% 2.34% 2.34% 2.34% 2.34% 2.34% 2.34% 2.34% 2.34% 2.34% 2.41% 2.41% 2.41% 2.41% 2.41% 2.41% 2.41% 2.41% 2.41% 2.41% 2.41% 2.41% 2.41% 2.41% Price Yield B -$56.71 1:7" 2.45% $56.71 2.45% $57.10 2.45% $56.88 2.45% $56.13 2.45% $56.52 2.45% $56.06 2.45% $56.33 2.45% $57.34 ; 2.45% $57.33 2.45% $57.79 2.45% $57.51 2.52% $57.77 2.52% $57.52 2.52% $57.70 2.52% $57.79 2.52% $57.27 2.52% $56.62 2.52% $56.36 2.52% $56.25 ' 2.52% $56.40 2.52% $57.44 2.52% $57.26 2.52% $57.05 2.52% $57.89 2.52% 09/25/2006 01:08 P~ https:llflagship.vanguard.com/VGApp/hnwl Fu ndsSearchPriceHistoryS... button2 = 1&beginDate=06962 Fl9%2F2006&endDate=06962F19962F2006&year= Page 2 of 4 : Date 06/1912006 , 06/20/2006 I : 06/21/2006 ; 06/22/2006 06/23/2006 06/26/2006 06/27/2006 06/28/2006 I 06/29/2006 06/30/2006 07/03/2006 07/05/2006 : 07/06/2006 i 07/0712006 ; 07/1 0/2006 07/11/2006 07/12/2006 , 07/13/2006 ; 07/14/2006 , 07/17/2006 . 07/18/2006 07/19/2006 , 07/20/2006 ! 07/21/2006 , 07/24/2006 . - WSJ.com Stock Charting for VWNFX 10/10/2006 11:30 AM anguard Windsor 1I;lnv (VWNFX) (FUND) U.S. Dollar Date Price High Low Volume 6/19/06 31.93 nla nla nla No Splits Get another quote any day after 112/1970 11211970 Date: ! 6/19/06 \ [ Go J Symbol: Copyright C 1999-2006 BiaCharts.com Inc. All rights reserved. Please see our Terms of Use. Historical and current end-of-day data provided by FT Interactive Data. 2 tubnth (Daily) @BigCharts.oom fl\1~(\ :::0: ......:,.. . 'v .Jut! Ju I 1mo 2mo 3mo 2m2 ill ~ ~ Copyright @ 2006 Dow Jones & Company. Inc. All Rights Reserved http://www.bigcharts.com/custom/wsjie/wsjbb-hi storical.asp?symb=vwnfx&c1ose_date=6%2FI9%2F06&x=6&y= 11 Page 1 of 1 t!. WSJ.com Stock Charting for TYC .. 9/25/06 12:05 PM yea International Ltd. (TYC) (NYSE) u.s. Dollar Date Price High Low Volume 2 tubnth (Daily) €'BigCharis.co m 6/19/06 26.68 27.15 26.63 7.540,500 ~~\ ;::~ '\ 26.0 No Splits Get another quote any day after 1/2/1970 1/2/1910 Symbol: t ... ....1 Date: 19l?!~~/?Q9..~i I~.() .) JIJn .AII 1!!lQ 2mo ~ ~ 1i:!: ~ ~ Copyright @ 1999-2006 BiaCharts com Inc. All rights reserved. Please see our Terms of Use. Historical and current end-of-day data provided by FT Interactive Data. - e.W~~MFf JOURNAL Copyright @ 2006 Dow Jones & Company, Inc. All Rights Reserved http://www.bigcharts.com/custornlwsjie/wsjbb-historical.asp7symb=TYC&close _ date=06%2F 19%2F2006&x= 11 &y=9 Page 1 of 1 ~ \\ t ~t \ ~ \\ t \t c \\ ~ t~ ~ ~\ ~ . ~i\\ ~ . (I) 9 ...... . ~ ~ l ~ ~ n . \ . \\ \ t ~\ \ \ \ \\ t\~t~ \ \. L \:%1 \3 t\~\t \ ~~~l~ ~ o ~ ~."..~ ~ ~ ~~ ~ \\~ .. t ~\~ \ \~~ , ~ ~ " o "0 0 ,. ~ " ~ * 0 'C 'Z :. ~ tg '0 o l' i ~ :II ii ~ \ ~ Ul 0 ~ .It ~ C 11 ,; % 1'11'10 " ~ ~ ... o ,; ,. 1'1 ~ Ul r ~.~ O ~ g(/l ~\\\ . ~. ~~ a . ' . .~ ~ ~.:. ( ~n ~ t~~'l~ · ~s ~lt~ ~ tn~ ..... l ~ ~ ~ ~ ~ N ~ )1" 'i'- ~~ ~ It\' Olii .... ~~ " . :Ill;! O. . tn" ~ 0 l ~JJ ~. F ~> f) 'TI 1,1~~ ~ ~ i: f ~ [~ \J ~ t II ~ ~ ~ ~~ ~. 0 !!1 ill~ ~. 0 G> Q:D Z Z _ ~ ~ ' ~!~ Itrt! I ~{~.~..~ t :; ~ ~""t' ~ ~ ~ .. ". '"" en 'i'- ..... ..... . ~ 0 ~ tr~1 ~ tlll't ~ rlft~ ; . ~ ~l ~ ~ ~~ ~ ~~.~ ~ !il qj:ii ~ ~:.tt m~ x? x> .. mZ O' n~~. . { Jlo :l ~ ~ f it :a.. ~ o i! :lI iii :!! _ n o C Z III :lI = Z ~ 6 ~ ~ j Z I'" 0( n Ceo ~ o , :II III '!- ~ ?o Vi -i ~ ?o ~ ~ " Z ::E )0 ~ III 0( Z -<Z::EO~ C ~ ~ ~ ~ ~ o ~ ~ o - z 0 S 'V 0 Vi ~ > i: ~ ~:a .,. Z )0 < ~ C -l > 0 ~~a r'c Z "II -l C = ~ ~ ~ ,ft ; ~ 'V7 VI ~ i! N -t )0 III 0 0 ~ 0 ~ " '0 ;,0 \JJ ~o ".. o o ~ N \JJ U 1Il ::c I o l-I I'\) ..... 1>> .... -iE O!t: ~C/) ...D ~Ill ~. C ~~ - .' 217 REV-1508 EX+ (6-98) COMMONWEAl. TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Kent M. and Marie T. Ruhl Include the proceeds of litigation and the date the proceeds were received by the estate. All Drooertv lolntlv-owned with riaht of survivorshiD must be disclosed on Schedule F. FILE NUMBER 21-06-0614 ITEM NUMBER DESCRIPTION 1 M&T Bank, Savings Account #15004200600094 2 Orrstown Bank, Checking Account #416959 3 Orrstown Bank, Certificate of Deposit No. 4000006291 4 Members 1st Federal Credit Union, Savings Account #211314-00 5 Members 1st Federal Credit Union, Certificate of Deposit #211314-41 6 Citizens Bank, Time Deposits Account #6425-797883 7 Citizens Bank, Time Deposits Account #6246-639807 8 Citizens Bank, Checking Account #6209388020 VALUE AT DATE OF DEATH 17,185 4,791 21,292 100 113,719 99,645 57,470 100 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed. insert additional sheets of the same size) 314,302 III m M&fBank 499 Mitchell Road, MiJlsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 July 18, 2006 Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, Pennsylvania 17013-3385 Re: . Estate of: Kent M Ruhl Social Securitv: 204-01-5286 Date of Death: June 19. 2006 Dear Sir or Madam: Per YOW' inquiry dated July 12, 2006, please be advised that at the time of death, the above-named decedent had on deposit With this bank the following: 1. Type of Account Checking Account Account Number 434965 Ownership (Names of) Kent M Ruhl* Marie T Ruhl * Opening Date 09/01/67 $3,370.63 $. 0.22 Balance on Date of Death Accrued Interest Total _00_____________..__..__________.. ...___..__________._......._..._.._... ___ $3,370.85 2. Type of Account Savings Account Account Number 0/5004200023618 Ownership (Names of) Kent M Ruhl* Marie T Ruhl * Opening Date 03/02/89 $41,391.64 $ 38.19 Balance on Date of Death Accrued Interest Total ._---'----------~--_.._-_.._--------_.._--------_.~---_.._.. ....-.------..--- -....-- - $41,429.83 .' 3. Type of Account Savings Account Account Number 0/5004200600094 Ownership (Names of) Kent M Ruhl * Opening Date /2/16182 Closed 7/12/06 Balance on Date of Death $/7,185.27 Accrued Interest $ 2.45 Total - $ 177Bf72----------------..-------------------------- Please be advised, there was no safe deposit box found for the above decedent. * For further account infonnation, regarding ownership, closures and/or reimbursement of funds, etc., please call the High Street Carlisle Office # 717-240-4536. Sincerely, ~~~ Nancy Clagett Records Management .. . , ORRSTOWNBANK A Tradition of Excellence July 17, 2006 TO: Frey & Tiley Attorneys at Law 5 South Hanover Street Carlisle, PA 17013 77 East King Street P.O. Box 250 Shippensburg, PA 17257 FROM: Timothea Moose Cust. Service Specialist P.O. BOX 250 SHIPPENSBURG PA 17257-0250 RE: ESTATE OF Kent M Ruhl DATE OF DEATH: June 19, 2006 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE, THE FOllOWING ACCOUNTS WITH ORRSTOWN .BANK: CHECKING ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST 416959 Kent M Ruhl 5/6/98 4,790.72 .49 SAVINGS ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST 706001827 Kent M Ruhl 5/19/05 64,735.95 134.79 Marie T Ruhl CERTIFICATES OF DEPOSIT ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST 4000006291 Kent M Ruhl 5/19/05 21,292.23 'T.'.., ".'" .. r~,',:,':~~,,~,-",+::,::.. "1";'~-"_' ''!?,'If'--I:i>-!',i.,'!l'~~' ,",~:'V' \. REGULAR SAVINGS ACCOUNT: Account Number/ Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner CERTIFICATES OF DEPOSIT: Account NumberlSuffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner MEMBERS 1st FEDERAL CREDIT UNION 211314-00 11/16/2001 $99.56 $.05 $99.61 None 211314-41 11/15/2004* $113,531.51 $187.19 $113,718.70 None .Purchased by transfer of funds from redeemed certificate #211314-40, originally opened 11/14/2004 Estate of: KENT M. RUHL Date of Death: June 19, 2006 Social Security Number: 204-01..5286 ~BERS 1.ST FEDfRAL CREDIT UNION ~uttL ~.O~ ~ Danielle A. Kline Insurance Services Specialist July 28, 2006 5000 Louise Drive · P.O. Box 40 · Mechanicsburg, Pennsylvania 17055 · (717) 697-1161 · www:members1st.org '- a Citizens Bank~ Account Number 6245-797883 Account Title KENT M RUHL Date Opened 3/1/2005 Account Type Time Deposits Principal Balance as ofDOD $99,381.05 Interest from Last Posting to DOD $264.16 Account Balance as of ODD $99,645.21 YTD Interest to DOD $1,705.83 a Citizens Bank- Account Number 6246-639807 Account Title KENT M RUHL Date Opened 5/9/2005 Account Type Time Deposits PrincipwBwMce~ofDOD $57,377.90 Interest from Last Posting to DOD $92.25 Account Bwance ~ of DOD $57,470.15 YTD Interest to DOD $1,166.23 '- a Citizens Bank~ Account Nwnber 6209388020 Account Title KENT M RUHL Date Opened 3/1/2005 Account Type Checking Principal Balance as of Don $100.31 Interest from Last Posting to DOD $.00 Account Balance as of DOD $100.31 YTD Interest to DOD $ .12 '. a Citi"zens Bank~ 525 William Penn Place Suite 153-2618 Pittsburgh, P A 15219 August 9, 2006 ROBERT M FREY Esq 5 S HANOVER ST CARLISLEPA 17013 Estate of KENT M RUHL Date of Death: June 19,2006 SSN: 204-01-5286 Dear Sir: In accordance with your request, the attached information sheet has been provided in the above decedent's name as of his date of death. The decedent had 3 active accounts at the time of his death and he had no Safe Deposit Box. For IL or LC accounts, contact our Loan Department at 1-800-708-6680. For all other inquiries, please call 1-888-999-6884 Sincerely, Phillip Lynch Operations Services ~ ' 217 REV-1509 EX+ (6-98) COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Kent M. and Marie T. Ruhl FILE NUMBER 21-06-0614 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Marie T. Ruhl 601 Glendale Street Carlisle PA 17013-3523 Spouse B. C. JOINTLY -OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY.HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 9.1.1967 M&T Bank, Checking Account #434965 3,371 50.00% 1,686 2. A 3.2.1989 M&T Bank, Savings Account #15004200023618 41,430 50.00% 20,715 3. A. 5.19.200~ Orrstown Bank, Savings Account #706001827 64,871 50.00% 32,436 4. A. Household Contents 500 50.00% 250 5. A. 1984 Chrysler LeBaron 500 50.00% 250 6. A. 1995 Chrysler Concorde 3,005 50.00% 1,503 7. Real Estate, 601 Glendale Street, Borough of Carlisle 141,100 50.00% 70,550 TOTAL (Also enter on line 6. RecaDitulation) $ 127 390 (If more space is needed, insert additional sheets of the same size) '". !:1 M&i'Bank 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 July 18, 2006 Frey & Tiley Attorneys At Law 5 South Hanover Street Carlisle, Pennsylvania 17013-3385 Re: . Estate of' Kent M Ruhl Social Securitv: 204-01-5286 Date of Death: June 19. 2006 Dear Sir or Madam: Per your inquiry dated July 12, 2006, please be advised that at the time of death, the above-named decedent had on deposit With this bank the following: 1. Type of Account Checking Account Account Number 434965 Ownership (Names of) Kent M Ruhl* Marie T Ruh/ * Opening Date 09/01/67 Total $3,370.63 $ 0.22 .-..-ff37(fSf--..----.----..--------------... .-.--.--------------..--.---....----.-. ---.. Balance on Date of Death Accrued Interest 2. Type of Account Savings Account Account Number 015004200023618 Ownership (Names of) Kent M Ruhl* Marie T Ruhl * Opening Date 03/02/89 Total $41,391.64 $ 38.19 -$41~4i9~83-----------------------------.-.---.....-----. ---------..----.-.--. .- Balance on Date of Death Accrued Interest '- ., 3. Type of Account Savings Account Account Number 015004200600094 Ownership (Names oj) Kent M Ruhl * Opening Date 12/16/82 Closed 7/12/06 Balance on Date of Death $17,185.27 Accrued Interest $ 2.45 Total $17,187.72 Please be advised, there was no safe deposit box found for the above decedent. * For further account information, regarding ownenhip, closures and/or reimbunement of funds, etc., please call the High Street Carlisle Office # 717-240-4536. Sincerely, ~'7~ Nancy Clagett Records Management -, . ORRSTOWNBANK A Tradition of Excellence July 17, 2006 TO: Frey & Tiley Attorneys at Law 5 South Hanover Street Carlisle, PA 17013 77 East King Street p.o. Box 250 Shippensburg, PA 17257 FROM: Timothea Moose Cust. Service Specialist P.O. BOX 250 SHIPPENSBURG PA 17257-0250 RE: ESTATE OF Kent M Ruhl DATE OF DEATH: June 19,2006 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE, THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK: CHECKING ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST 416959 Kent M Ruhl 5/6/98 4,790.72 .49 SAVINGS ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST 706001827 Kent M Ruhl 5/19/05 64,735.95 134.79 Marie T Ruhl CERTIFICATES OF DEPOSIT ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST 4000006291 Kent M Ruhl 5/19/05 21,292.23 \...\...\..u II.-sUDW,J.JIUtu II Oc, c ~c " Jc.' 'n' ''" '~c'll~"' c ,_""_ '~c,""_ "l"W~ . ~ "h . 217 REV-1511 EX + (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Kent M. and Marie T. Ruhl FILE NUMBER 21-06-0614 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Ewing Brothers Funeral Home, Funeral Services 9,430 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 25,962 3. Family Exemption: (If decedenfs address is not the same as claimant's, attach explanation) Claimant Marie T. Ruhl Street Address 601 Glendale Street City Carlisle State P A Zip 17013 Relationship of Claimant to Decedent Spouse 3.500 4. Probate Fees 352 5. Accountant's Fees 6. Tax Retum Preparer's Fees 7. Register of Wills, Filing Fee for PA Inheritance Tax Return 15 TOTAL (Also enter on line 9 Recaoitulationl $ 39.259 (If more space is needed, insert additional sheets of the same size) . .. 217 REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Kent M and Marie T Ruhl SCHEDULE J BENEFICIARIES FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECENlNG PROPERTY Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)) 1 Marie T. Ruhl Spouse 100% of residue of Estate 601 Glendale Street, Carlisle Pennsylvania 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 21-06-0614 (If more space is needed, insert additional sheets of the same size) III \ \ { I i . \ ' ., , , LAST WILL AND TEST AMENT OF KENT M. RUHL I, KENT M. RUHL, of 601 Glendale Street in the Borough of Carlisle, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct my hereinafter named personal representative to pay all of my just debts and funeral eXpenses as soon after my death as may be found convenient to do so. 2. All of the furniture and household furnishings and tangible personal property generally located in the home occupied by my wife, Marie T. Ruhl. and me are owned jointly by us as tenants by the entirety and upon my death will be the sole and separate property of my said wife alone if she survives me. 3. If my wife, Marie T. Ruhl, survives me, in such event I give, devise and bequeath to my hereinafter named Tmstees and their successors, in trust, for uses and purposes hereinafter set. forth, the sum of $600,000.00 less the total amounts, if any, which may be payable to said Trustees on account of insurance on my life. In making the computations necessary to determine the amount of this trust, the fmal determination for Federal Estate Tax purposes shall control. During the lifetime of my wife, Marie T. Ruhl, the income arising from said trust shall be paid to her or for her benefit at regular intervals at least annually so long as she shall live and at her death said trust shall terminate and the principal thereof shall be divided into two (2) equal shares, one for my daughter, Marjorie R. Young, provided she shall survive both my wife and me and the other share for my son, Robert K.. Ruhl, provided he shall survive both my wife and me. If my daughter, Marjorie R. Young, shall fail to survive both my wife and me then the share to which she would have been entitled shall be paid to my son, Robert K. Ruhl. If my son, Robert K.. Ruhl, shall fail to survive both my wife and me then the share to which he would have been entitled, iricluding the share which would have been paid to him if my daughter had failed to survive both my wife and me, shall be divided equally among such of the following three (3) persons as shall survive both my wife and me, but should any of the following named three (3) persons fail to so survive both my wife and me then the share such deceased person would have received shall pass to such of his or her issue as shall smvive both my wife and me, and if there be no such issue the sameshall1apse and be added to the share or shares of the following named three (3) persons: My son's wife, Anna Marie Ruhl; my son's daughter, Stephanie M. Ruh1; and my son's daughter, Lora A. Ruh!. In the event my said wife, Marie T. Ruhl, shall fail to survive me, then in such event the above devise and bequest shall be paid to the persons who would have been entitled to distribution of the above trust upon the death of my wife, Marie T. Ruhl. 4. All of the rest, residue and remainder of my estate, real, personal and mixed, and wheresoever the same may be situate, I give, devise and bequeath to my wife, Marie T. Ruhl, her heirs and ass~gns, provided my said wife, Marie T. Ruhl, shall survive me by a period of ninety (90) days, but should she fail to so survive me then the same shall be paid to the persons entitled to distribution of the trust set forth in paragraph No. 3 above, and in the proportions therein provided, and their heirs and assigns. S. I hereby nominate, constitute and appoint my said wife, Marie T. Ruhl, and my daughter, Marjorie R. Young, and my son, Robert K. Ruhl, and the survivor of them as co- Trustees of the trust herein before provided, but should all of them decline to serve or desire to cease serving as such, then I authorize them or the smvivor of them to select a successor Trustee or Trustees as they shall deem appropriate and subject to approval by the Orphans' Court Division of the Cumberland County Court of Common Pleas or such other court as may have jurisdiction. ~ i \ 7. In addition to the powers conferred by law, my hereinbefore named Executrix and ~ ExecUlOrs and Trustees "" hereby em~l of 2 Pages 6. I hereby noininate, constitute and appoint my said wife, Marie T. Ruhl, as Executrix. of this my Last Will and Testament, but should she predecease me or fail to qualify or cease serving as such, then in such event I nominate, constitute and appoint my daughter, Mmjorie R. Young and my son, Robert K. Ruhl, or either of them, as alternate or successor Executors, but should all of them fail to qualify or cease serving as such, then in such event I nominate, constitute and appoint Farmers Trust Company and its successors, One West High Street, Carlisle, Pennsylvania, as alternate or successOr Executor, and I further direct that none of them shall be required to post any bond to secure the faithful performance of his, her or its duties in the Commonwealth of Pennsylvania, or in any other jurisdiction. " .. I' . ., , 'a. To invest any part of the trust corpus in such securities, investments, or o~her property as may be deemed advisable and proper, irrespecti~ of .w~e~er, the same are authonzed for the investment of trust funds under the laws of any governmg Junsdiction. b. With respect to any corporation, the stocks, bonds, or other securities of which may be held, to vote in person or by proxy on any shares of stock; to 70nsent to ~e merger, consolidation or reorganization of such corporations; to consent to the leasmg, mo~ga~g or sale of the property of any such corporations; to make any surrender, exchange or substitution o~ such stocks bonds or other securities as an incident to the merger, consolidation or reorganization of such dorporations; to p~y all assessments,. subscripti~ns and other sums of ~oney 'Yhich may be deemed wise and expedient for the protection and mamtenance of the proportionate mterest of the investment in such corporations; to exercise any option or privilege which may be conferred upon the holders of such stocks, bonds, or other securities of such corporations either for the conversion of the same into other securities or for the purchase of additional securities, and Ito make any and all necessary payments which may be required in connection therewith; and generally to have and exercise as to all such stocks, bonds and other securities, the powers of.an individual owner who is under trust obligation. c. To hold the trust corpus in one or more consolidated funds in which separate shares shall have undivided interests. d. To sell at public or private sale for cash or upon credit, or partly for cash and partly on credit, and upon such terms and conditions as shall be deemed proper, any part or parts of the trust estate, and no purchaser at any such sale shall be bound to inquire into the expediency or propriety of any such sale or to see to the application of the purchase moneys arising therefrom. e. To keep on hand and uninvested such money as may be deemed proper and for such period as may be found expedient. f. the trust estate. To compromise, settle or arbitrate any claim or demand in favor of or against g. And authorized in the discharge of fiduciary duties, to employ counsel and to de~e and to pay such counsel reasonable compensation which shall be charged aga5.nst the prinCl.pal or income of the trust fund, and shall further be entitled to charge against the principal or lUcome such other reasonable expenses and charges as may be necessary and proper to incur for the proper discharge of fiduciary duties and for the proper management and administration of the trUSt estate. h. In making any division of property into shares for the purpose of any distribution thereof directed by the provisions of the trust, to make such division or diStribution, either in cash or in kind, or partly in cash and partly in kind, as shall be deemed most expedient, and in ~g. any division, or distribution in kind may allot any specific security or property or any undivlCled mterest thereIn to anyone or more of such shares, and to that end may appraise any or all of the property so to be allotted and the judgment as to the propriety of such allotnlent and as to the relative val~e for purposes of distribution of the securities or property so allott~d shall be final and conclUSive upon all persons interested in the trust or in the division or distribution thereof. i. Authorized to register any shares of stock or other assets of any trust in their own names or in the name of a nominee. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this my Last Will and Testament written on two (2) pages, this 9th day of April, 1993. /~?c(d~EAL) Kent M. Ruhl Sign~, sealed, published and declared by KENT M. R~, the Testator. above~named, ~ and for his Last Will and Testament, in our presence, who, in his presence, at his request, and In the presence of each other, have hereunto subscribed our names as attesting witnesses. ~-A. -),} if d-_J/~ I ,,~..-...' .,," "" ."~'-"",,,,,, .-"~. . ....=<<r__._ ' ~..._.. ,'._r _. <.,..._ .. .. ""'. ._.,",.,.,__~., ........'r...4"""""""""""""'.....,..-..- - <I> ( . '" REV.1514 EX+ (12-O3) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ,Check Box 4 on REV-1500 Cover Sheet ESTATE OF FILE NUMBER Kent M. and Marie T. Ruhl 21-06-0614 This schedule is to 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, Specialty Tax Unit. 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 the type of instrument which created the future interest below and attach a copy to the tax return. o Will 0 Intervivos Deed of Trust 0 Other SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN LIFE ESTATE INTEREST CALCULATION ~'''' J" ~"$\1j#;[11..\%tW*{",~; (;,''''> ji ,., t:"..,....." ~ ~<, ?i' ;~~l, 11 _'\, \ '\"J:~,\$i~,"~ ~ ~ ) ),' )) -',' ',' q" "/.'..'.)F)~>>')0"-))~' ,'t ")'1)" ,) ^'\ )) ) '~')i1~"",,)) ) , )' < l i f ~~:t1%:'1~ \ J.,,< '" ,l<,~,..~ '>';iv",,>;/\<~,;:m ?f$ t ftq:.f,J H*" (. x~'~UX~<>ii*il B~> 1}(1"" ~,,~\ ""~ :; t 'j. ,% t~~m Ii~>>" ~l~!~ ~lc~ . " " , ) )~.1,)t) '. J, )I.',~P, ),40' J ,l1lit )li'uf%1tJjg , ),(ll!l}ILlillillll.J.ll1tilW,lEIliW1!,,,I*, ))_,')~)W ),~")L",),,w')"')) I,) ) "" t , ,),,) " Marie T. Ruhl 5/29/1917 89 X Life or Term of Years - o Life QrD Term of Years _ o Life or D Term of Years _ D Life .or 0 Term of Years _ D Life or 0 Term of Years _ [R] o 1. Value of fund from which life estate is payable .................................. $ 2. Actuarial factor per appropriate table ......................................... Interest table rate - D 3 1/2% 06% 010% DVariable Rate 6% 3. Value of life estate (Line 1 multiplied by Line 2) ...............................$ 600.000 0.2275 136.512 D Life or D Term of Years D.Life orD Term of Years o Life or 0 Term of Years o Life or D Term of Years 1. Value of fund from which annuity is payable ....................................$ 2. Check appropriate block below and enter corresponding (number) .................. Frequency of payout - D Weekly (52) 0 Bi-weekly (26) 0 Monthly (12) o Quarterly (4) D Semi-annually (2)~ Annually (1) 0 Other ( ) 3. Amount of payout per period ................................................$ 4. Aggregate annual payment, line 2 multiplied by line 3 ........................... 5. Annuity Factor (see instructions) Interest table rate - 0 3 1/2% 06% D 10% 0 Variable Rate 6. Adjustment Factor (see instructions) ........................................., 7. Value of annuity -If using 3 1/2%. 6%, 10%, or if variable rate and period payout is at end of period. calculation is: Line 4 x Line 5 x Line 6 .................. $ If using variable rate and period payout is at beginning of period. calculation is: (Line 4 x Line 5 x Line 6) + Line 3 .......................................... $ NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on I;.ines 13 and 15 through 18. (If more space is needed. insert additional sheets of the same size) .'" \ I \ ~ ~ . 217 REV-1649 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN I SCHEDULE 0 ELECTION UNDER SEC.9113(A) (SPOUSAL DISTRIBUTIONS) ESTATE OF FILE NUMBER Kent M. and Marie T. Ruhl 21-06-0614 Do not complete this schedule unless the estate Is making the election to tax assets under Section 9113(A) of the Inheritance .. Estate Tax Act If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. Th;s election applies to the Trust (marital, residual A, B, By-pass, Unified Credit, etc.). If a trust or similar arrangement meets the requirements of Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule O. and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule O. then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Sch$:lule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. Part A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's survivin souse under a Section 9113 A trust or similar arran ement. Description Value Life Estate of Marie T. Ruhl, Date of Birth May 20,1917, In Trust Fund of $600,000.00 136,512 Schedule F - ($127,390) Residue of Estate - (126,133) 127,390 126,133 Part A Total $ 390,035 Part B: Enter the description and value of all interests included in Part A for which the Section 9113(A) election to tax is being made. Description Value Part B Total $ (If more space is needed. insert additional sheets of the same size) .. ,.