How to Fill Out Pennsylvania Form REV-1513 (w/Examples) + FAQs

Pennsylvania Form REV-1513 is Schedule J โ€“ Beneficiaries, the schedule attached to the PA Inheritance Tax Return REV-1500 that lists every person, trust, or charity receiving property from a Pennsylvania decedent and the share each one takes. Every estate that files a Pennsylvania inheritance tax return must include a completed REV-1513, because the Pennsylvania Department of Revenue uses it to confirm the relationship of each beneficiary to the decedent and to apply the correct tax rate to each share.

The form is small, but the stakes are large. Pennsylvania collected over $1.7 billion in inheritance tax in fiscal year 2024 according to the PA Department of Revenue annual report, and a meaningful share of REV-1500 packets are kicked back for correction because Schedule J lists the wrong relationship code, the wrong percentage share, or the wrong tax rate class. A single miscoded beneficiary can shift a share from the 0% spousal rate into the 15% collateral rate and create thousands of dollars of avoidable tax.

Here is what you will learn in this guide:

  • ๐Ÿ“‹ What REV-1513 is, who must file it, and how it ties into the full REV-1500 packet
  • ๐Ÿงพ Every line, box, and column on Schedule J explained in plain English
  • ๐Ÿ‘จโ€๐Ÿ‘ฉโ€๐Ÿ‘ง Three full filled-out examples using realistic family scenarios
  • โš–๏ธ The correct relationship class and tax rate to assign to each beneficiary
  • ๐Ÿ›‘ The most common mistakes that trigger a notice from the Department of Revenue

What the Form Is and Who Must File It

Pennsylvania Form REV-1513, titled Schedule J โ€“ Beneficiaries, is the schedule of the Pennsylvania Inheritance Tax Return that identifies every beneficiary of the estate, the relationship of each beneficiary to the decedent, and the share or amount each one receives. The form lives inside the REV-1500 packet and supports the rate calculations that flow up to the main return. Without it, the Department of Revenue cannot confirm that the rates used on the return are correct.

The personal representative of the estate files Schedule J. That means the executor named in the will, the administrator appointed by the Register of Wills when there is no will, or any person in actual or constructive possession of the decedent’s property. Pennsylvania law under 72 P.S. ยง 9136 requires the return โ€” and every supporting schedule, including REV-1513 โ€” within nine months of the date of death.

Schedule J applies whether the estate is testate or intestate, and whether the assets pass through probate or by operation of law. Joint accounts, payable-on-death accounts, and life-estate remainder interests still need to be traced to a beneficiary on this schedule. The relationship listed for each beneficiary controls the tax rate under 72 P.S. ยง 9116, which sets 0% for surviving spouses and parents of a child 21 or under, 4.5% for lineal heirs, 12% for siblings, and 15% for other heirs.

The most current revision of REV-1513 is the Ex (10-15) version posted on the Department of Revenue forms library, and the revision date prints in the lower-left corner of the form. Always confirm you are using that exact version, because earlier revisions used different relationship codes that the Department’s scanners may flag.


Before You Start: Documents and Information You Need

Schedule J asks for hard data about each beneficiary, so gathering paperwork before you open the form saves hours of rework. The Department of Revenue’s REV-1500 instructions booklet is the official guide, but it does not list every supporting document you should pull. Use the checklist below as a pre-flight before you begin.

  • Decedent’s death certificate. You need the exact legal name, date of death, and county of residence to match the REV-1500 cover page; a mismatch causes the Register of Wills to reject the packet on intake.
  • The will or intestacy chart. The will identifies named beneficiaries and specific bequests; intestacy under 20 Pa.C.S. ยง 2103 controls when there is no will.
  • Each beneficiary’s full legal name and Social Security number. The Department uses the SSN to cross-reference the relationship and to flag duplicate filings; missing SSNs slow processing.
  • Each beneficiary’s current mailing address. The Department mails appraisement notices to the addresses on Schedule J, so a stale address means a missed deadline to appeal.
  • Each beneficiary’s date of birth. The 0% parental rate and the minor-beneficiary rules turn on age at the date of death.
  • The relationship of each beneficiary to the decedent. Spouse, child, grandchild, parent, sibling, niece/nephew, friend, charity โ€” each maps to a specific class on the return.
  • The dollar value or fractional share each beneficiary takes. You need the gross share before tax, because Pennsylvania inheritance tax is paid out of the share unless the will directs otherwise.
  • Copies of any disclaimers under 20 Pa.C.S. ยง 6201. A valid disclaimer redirects a share and changes the tax rate that applies.
  • Trust instruments for any trust beneficiary. The trust’s terms โ€” not the trustee โ€” control the rate when a trust receives a share.
  • The federal EIN of any charitable beneficiary. Charities that qualify under Section 501(c)(3) take at the 0% rate, and the EIN proves status.

Where to Get the Form and How to Access It

The official, current PDF of REV-1513 lives on the Department of Revenue’s inheritance tax forms page, and the direct link to the fillable PDF is the REV-1513 Schedule J. Always download a fresh copy for each estate, because the Department updates field formatting and barcodes between revisions and the scanner reads the barcode at intake.

You can also request a paper copy by calling the Department’s forms ordering line at 1-800-362-2050 or by visiting any Register of Wills office in Pennsylvania. Each county Register of Wills keeps a small stock of REV-1500 packets that include Schedule J. Picking up the packet in person is useful when you also need to file the return at the counter and pay by check.

The form is a fillable PDF, so you can type entries directly into the boxes using Adobe Acrobat Reader or any PDF reader that supports form fields. Save your progress under a file name that includes the decedent’s last name and the schedule letter, such as Smith-REV-1513.pdf, so you can match it to the rest of the packet later.

If you are filing electronically through the myPATH portal, you upload Schedule J as a PDF attachment to the REV-1500 submission. Paper filers print the completed schedule, sign where required, and staple it to the back of the REV-1500 in the order shown in the instructions booklet.


Step-by-Step: How to Fill Out REV-1513 Line by Line

The schedule has a header, a beneficiary grid with several columns, a total line, and a signature area. Each part below walks through one piece of the form using the exact field labels printed on the official REV-1513 PDF.

Header: Estate Of

This field asks for the decedent’s full legal name as it appears on the death certificate and on the REV-1500 cover page. Enter the name in the format LAST, FIRST MIDDLE using all capital letters, because the Department’s optical character reader processes capital letters more reliably. For example, Maria Elena Lopez writes LOPEZ, MARIA ELENA in the Estate Of box.

A common nuance is the use of nicknames or maiden names on bank accounts. Even if the decedent went by Marie or used a maiden name on a deed, you must use the legal name from the death certificate; the Department matches the schedule to the REV-1500 by exact name string.

The most common mistake on this field is writing the executor’s name instead of the decedent’s. The direct consequence is a kicked-back packet that delays the entire return and risks blowing the nine-month deadline. A misconception filers carry is that “Estate Of” means “Filed By”; it does not โ€” it means the estate of the deceased person.

Header: File Number

The File Number is the docket number assigned by the Register of Wills when letters testamentary or letters of administration issue. Enter the number exactly as printed on the short certificate, including any dashes or county prefix. Allegheny County numbers, for example, look like 02-25-1234.

A nuance is the small estate or no-letters scenario. When no letters issue because the estate qualifies under 20 Pa.C.S. ยง 3102, leave the File Number blank and write NO LETTERS in the margin so the examiner does not flag the packet.

The most common mistake is using the federal EIN instead of the county file number. The consequence is misrouting at the Department of Revenue, because the Department keys filings to the county file number to coordinate with the Register of Wills. A misconception is that the file number is the same as the will’s probate number; in most counties they are identical, but in a few they differ, so always copy from the short certificate.

Header: Date of Death

Enter the decedent’s date of death in MM/DD/YYYY format, with leading zeros. January 4, 2026 writes as 01/04/2026 in the Date of Death box. The date controls the nine-month filing deadline under 72 P.S. ยง 9136 and the three-month discount window under 72 P.S. ยง 9142.

A common nuance is presumed date of death for missing persons. When the date is set by court order, attach the order and use the court-determined date.

A common mistake is using the date of will, the date of letters, or the date of the inventory; the consequence is that the discount and deadline calculations will be off by months. A misconception is that the date of death can be approximate โ€” it cannot, and the Department will reject a return that uses circa or about.

Column: Name and Address of Person Receiving Property

This column asks for the full legal name and current mailing address of every person, trust, or charity that takes property from the decedent. List each beneficiary on a separate line, using the format LAST, FIRST MIDDLE on line one and the street address, city, state, and ZIP on the lines below. David Lopez at 412 Maple Street, Reading, PA 19601 writes as LOPEZ, DAVID / 412 MAPLE STREET / READING, PA 19601.

A nuance is the trust beneficiary. When a trust takes a share, list the trust by its formal name โ€” such as THE LOPEZ FAMILY TRUST DATED 03/01/2018 โ€” and use the trustee’s mailing address. Attach a copy of the trust instrument to the REV-1500.

A common mistake is grouping multiple beneficiaries on one line, such as the Lopez children. The consequence is a notice asking for itemized names, because the Department applies rates per beneficiary, not per group. A misconception is that minor beneficiaries can be omitted โ€” they cannot; list the minor by full legal name and put the custodian or guardian’s address.

Column: Relationship to Decedent

This column asks how the beneficiary is related to the decedent, because the relationship sets the tax rate under 72 P.S. ยง 9116. Use the exact terms the Department recognizes: SPOUSE, SON, DAUGHTER, FATHER, MOTHER, GRANDCHILD, BROTHER, SISTER, NEPHEW, NIECE, FRIEND, or CHARITY. Maria’s son David enters SON in the Relationship column.

A nuance is step-relationships. A stepchild who was not adopted still qualifies as a lineal descendant for the 4.5% rate under 72 P.S. ยง 9102, so write STEPSON or STEPDAUGHTER in the column.

The most common mistake is writing FAMILY or RELATIVE instead of the precise tie. The consequence is the Department treats the share at the 15% other-heir rate by default, and the burden shifts to the estate to prove a closer relationship. A misconception is that an in-law is a sibling for tax purposes; a sister-in-law is a FRIEND for the 15% class unless an adoption ties her to the bloodline.

Column: Amount or Share

This column asks for either the dollar amount the beneficiary receives or the fractional share of the residue, depending on how the will or intestacy law distributes the estate. Specific bequests get a dollar entry, such as $25,000.00. Residuary shares get a fractional entry, such as 1/3 or 50%.

A nuance is the life estate. When one beneficiary takes a life estate and another takes the remainder, you compute the actuarial value of each interest using the PA Department of Revenue valuation tables and enter both values on separate rows.

A common mistake is entering net-of-tax shares instead of gross shares. The consequence is double-counting the tax and underpaying the Department, which triggers interest under 72 P.S. ยง 9143. A misconception is that joint-account survivorship shares are excluded; they are not โ€” list the surviving joint owner here at the value reported on Schedule F.

Column: Tax Rate

The Tax Rate column asks for the inheritance tax percentage that applies to the beneficiary based on the relationship column. Enter 0% for spouses and for parents of a child 21 or younger, 4.5% for lineal descendants and ancestors, 12% for siblings, and 15% for all other heirs and non-exempt entities. Maria’s son David enters 4.5% in the Tax Rate column.

A nuance is the charitable beneficiary. Charities that meet the 501(c)(3) test under federal law and the PA Institutions of Purely Public Charity Act take at 0%; non-qualifying charities take at 15%.

A common mistake is using the federal estate-tax bracket instead of the Pennsylvania inheritance rate. The consequence is a calculation error that the Department’s auditor will correct upward, with interest. A misconception is that the rate depends on the age of the beneficiary; only the 0% parental rate is age-dependent, and only the child’s age matters, not the parent’s.

Total Line

The Total line asks for the sum of every dollar amount listed in the Amount or Share column, expressed in dollars and cents. Add the column straight down and enter the total on the printed Total line. A schedule with $25,000.00, $25,000.00, and $50,000.00 entries totals $100,000.00 on the Total line.

A nuance is fractional shares. When the column mixes dollar amounts and fractions, convert the fractions to dollar amounts using the residuary balance from the REV-1500 recapitulation, and then sum.

The common mistake is failing to reconcile the Total line to the REV-1500 recapitulation. The consequence is a mismatch notice that suspends processing of the entire return. A misconception is that the Total can exclude tax-exempt shares; it cannot โ€” every share, including the spousal and charitable shares, must be on the schedule and in the total.

Signature, Title, and Date

The bottom of the schedule has a signature block for the personal representative or preparer. Sign in blue or black ink, print your title โ€” EXECUTOR, ADMINISTRATOR, or PREPARER โ€” and enter the date of signing in MM/DD/YYYY format. Co-executors each sign on the same form.

A nuance is the attorney-prepared return. When an attorney prepares the schedule, the attorney’s signature goes on the Preparer line, but the executor still signs the REV-1500 cover page.

The common mistake is signing electronically when the schedule is being filed on paper. The consequence is a rejected filing, because the Department requires a wet signature on paper packets. A misconception is that only one co-executor needs to sign; co-executors are jointly liable, and all of them should sign to avoid disputes later.


Three Filled-Out Examples Using Real Scenarios

The three scenarios below walk through three of the most common Pennsylvania inheritance situations the Department of Revenue sees in its annual processing data. Each scenario follows one named filer through the schedule from header to signature.

Scenario 1: Maria Lopez โ€” Spouse and Two Adult Children

Maria Lopez died on 01/04/2026 in Berks County, leaving a $600,000 estate to her surviving spouse Carlos and her two adult children, David and Sofia, in equal one-third residuary shares. Carlos is the executor and files in Berks County Register of Wills.

Form Section What Carlos Enters
Estate Of LOPEZ, MARIA ELENA
File Number 06-26-0421
Date of Death 01/04/2026
Beneficiary 1 Name/Address LOPEZ, CARLOS / 412 MAPLE ST / READING, PA 19601
Beneficiary 1 Relationship & Rate SPOUSE โ€” 0% on $200,000.00
Beneficiary 2 Name/Address LOPEZ, DAVID / 88 OAK LN / WYOMISSING, PA 19610
Beneficiary 2 Relationship & Rate SON โ€” 4.5% on $200,000.00
Beneficiary 3 Name/Address LOPEZ, SOFIA / 12 PINE CT / SINKING SPRING, PA 19608
Beneficiary 3 Relationship & Rate DAUGHTER โ€” 4.5% on $200,000.00
Total $600,000.00
Signature CARLOS LOPEZ, EXECUTOR, 06/12/2026

Scenario 2: Janet Reilly โ€” No Spouse, Three Siblings

Janet Reilly died on 02/15/2026 in Allegheny County, leaving a $300,000 estate to her three siblings โ€” Patrick, Maureen, and Brian โ€” in equal shares. Patrick is the administrator and files in Allegheny County Register of Wills.

Form Section What Patrick Enters
Estate Of REILLY, JANET MARIE
File Number 02-26-1899
Date of Death 02/15/2026
Beneficiary 1 Name/Address REILLY, PATRICK / 5 ELM ST / PITTSBURGH, PA 15213
Beneficiary 1 Relationship & Rate BROTHER โ€” 12% on $100,000.00
Beneficiary 2 Name/Address REILLY, MAUREEN / 11 BIRCH AVE / PITTSBURGH, PA 15217
Beneficiary 2 Relationship & Rate SISTER โ€” 12% on $100,000.00
Beneficiary 3 Name/Address REILLY, BRIAN / 22 CEDAR DR / MT LEBANON, PA 15228
Beneficiary 3 Relationship & Rate BROTHER โ€” 12% on $100,000.00
Total $300,000.00
Signature PATRICK REILLY, ADMINISTRATOR, 07/01/2026

Scenario 3: Aisha Bennett โ€” Niece, Nephew, and a Charity

Aisha Bennett died on 03/22/2026 in Philadelphia County, leaving a $400,000 estate to her niece, her nephew, and the American Red Cross. The will leaves $100,000 to the Red Cross and splits the residue between niece Tiana and nephew Marcus. Tiana is the executor and files in Philadelphia Register of Wills.

Form Section What Tiana Enters
Estate Of BENNETT, AISHA NICOLE
File Number 51-26-3322
Date of Death 03/22/2026
Beneficiary 1 Name/Address AMERICAN RED CROSS / 431 18TH ST NW / WASHINGTON, DC 20006
Beneficiary 1 Relationship & Rate CHARITY โ€” 0% on $100,000.00
Beneficiary 2 Name/Address BENNETT, TIANA / 7 CHESTNUT ST / PHILADELPHIA, PA 19106
Beneficiary 2 Relationship & Rate NIECE โ€” 15% on $150,000.00
Beneficiary 3 Name/Address BENNETT, MARCUS / 19 WALNUT ST / PHILADELPHIA, PA 19103
Beneficiary 3 Relationship & Rate NEPHEW โ€” 15% on $150,000.00
Total $400,000.00
Signature TIANA BENNETT, EXECUTOR, 08/05/2026

How to File the Completed Form

REV-1513 is never filed by itself; it travels with the REV-1500 packet to the Register of Wills in the county where the decedent was domiciled at death. The Register stamps the packet, keeps the local copy, and forwards the rest to the Department of Revenue in Harrisburg.

For paper filing, mail or hand-deliver two copies of the full packet โ€” REV-1500, REV-1513, and any other schedules โ€” to the Register of Wills office. The address for the Philadelphia Register, for example, is City Hall, Room 185, Philadelphia, PA 19107. Filing fees vary by county and by estate size; Allegheny County, for example, charges a tiered fee based on gross estate value, listed on the Allegheny County Register of Wills fee schedule. Pay by check or money order made out to Register of Wills. Processing time runs roughly 6 to 9 months after Department review. Keep the timestamped copy as proof of filing.

For electronic filing, upload the completed PDF schedules through the myPATH portal. The portal accepts ACH payment and credit card payment subject to a processor surcharge. Processing time runs faster, typically 4 to 6 months. The portal generates a confirmation number โ€” save the number and the PDF receipt.

For in-person filing, bring the packet, a check for the filing fee, and a check for the inheritance tax payment (if you are paying with the return) to the Register of Wills counter. Ask the clerk to stamp your file copy and to date the payment receipt. Keep the receipt with the estate file.

For fax filing, the Department of Revenue does not accept REV-1513 by fax, because the schedule must accompany the original signed REV-1500.


What Happens After You File

Once the Register of Wills forwards the packet, the Department of Revenue Bureau of Individual Taxes reviews REV-1513 against the rest of the return. The reviewer checks that each beneficiary’s relationship and rate match the rate column, that the Total line ties to the REV-1500 recapitulation, and that signatures are present.

If the schedule clears review, the Department issues a Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions, and Assessment of Tax, generally called the appraisement notice, under 72 P.S. ยง 9186. The notice mails to the personal representative and lists the final tax for each beneficiary class.

If the schedule has errors, the Department issues a request for correction or an adjustment notice. You have 60 days from the appraisement notice to file a protest under 72 P.S. ยง 9186, and you may petition the Board of Appeals through the Board of Appeals petition portal if the protest fails.

Estates that paid within three months of the date of death receive the 5% prepayment discount under 72 P.S. ยง 9142. Estates that miss the nine-month deadline accrue interest at the statutory rate set by the Department.


Mistakes to Avoid When Filling Out the Form

The mistakes below come up repeatedly in Department of Revenue audits, and each one costs the estate money or time.

  • Listing beneficiaries as a group. A single line for the children triggers a request for itemized names and delays processing.
  • Using vague relationship terms. RELATIVE or FAMILY defaults the share to the 15% rate.
  • Calling a stepchild a FRIEND. A stepchild qualifies for the 4.5% lineal rate, and mislabeling overpays the tax.
  • Skipping the trust instrument. A trust beneficiary without an attached trust instrument receives the 15% rate by default.
  • Entering net-of-tax shares. The schedule asks for gross shares; net entries underpay the tax and trigger interest.
  • Omitting joint-account survivors. Survivors of joint accounts must appear on Schedule J even though the asset is reported on Schedule F.
  • Writing the executor’s name in the Estate Of box. This single error rejects the packet at intake.
  • Missing SSNs for beneficiaries. Missing SSNs slow processing and may trigger a manual review.
  • Using the wrong revision of the form. Old revisions have different barcodes, and the scanner flags them.
  • Forgetting to sign the schedule. An unsigned schedule is treated as not filed, and the nine-month clock continues to run.
  • Failing to reconcile to the REV-1500. Mismatches between Schedule J and the recapitulation page suspend the entire return.
  • Confusing Pennsylvania inheritance tax with federal estate tax. The two taxes use different brackets and different beneficiary rules.

Do’s and Don’ts

These quick rules keep the schedule clean and protect the estate from avoidable tax.

Do’s:

  • Do use the exact legal names from the death certificate and ID, because the Department matches strings precisely.
  • Do list every beneficiary on a separate line, because rates apply per person, not per group.
  • Do attach trust instruments and disclaimers, because the Department needs the document to confirm the rate.
  • Do enter dollar amounts to the cent, because the Total must reconcile exactly to the REV-1500.
  • Do sign in blue or black ink on paper filings, because the Department requires a wet signature.
  • Do keep a stamped copy of the packet, because that is your proof of timely filing.

Don’ts:

  • Don’t abbreviate relationship terms beyond the Department’s recognized list, because non-standard terms default to the 15% rate.
  • Don’t mix gross and net share entries, because the inconsistency triggers an audit.
  • Don’t leave the SSN field blank on a beneficiary line, because missing SSNs slow processing.
  • Don’t sign electronically on a paper packet, because the Department rejects e-signatures on paper filings.
  • Don’t wait past the nine-month deadline, because interest begins to accrue immediately.
  • Don’t file Schedule J without the rest of the REV-1500 packet, because the schedule is meaningless on its own.

Pros and Cons of Filing on Your Own vs. With Help

Pennsylvania allows pro se filing of REV-1500 and Schedule J, but many estates benefit from professional help when the family or assets get complicated.

Pros of Filing on Your Own:

  • Lower out-of-pocket cost, because you avoid attorney and accountant fees that often run several thousand dollars.
  • Faster turnaround on simple estates, because you control the timeline and do not wait on a professional’s calendar.
  • Direct knowledge of the family, because you know the relationships and addresses better than any third party.
  • Greater privacy, because fewer people see the financial details of the estate.
  • Educational value, because you learn the inheritance tax system that may apply to your own estate later.

Cons of Filing on Your Own:

  • Higher error risk, because the schedule has technical traps around relationships and rates.
  • No malpractice protection, because mistakes you make come out of your share, not an attorney’s policy.
  • Time investment, because gathering documents and learning the rules can take dozens of hours.
  • Audit exposure, because pro se returns sometimes draw closer review on rate classifications.
  • Disputes among heirs, because heirs may second-guess an executor who files without professional cover.

FAQs

Do I list a surviving spouse on REV-1513 even though the rate is 0%?

Yes. Every beneficiary appears on Schedule J regardless of rate, because the Department uses the schedule to confirm that 0% applies under 72 P.S. ยง 9116.

Do I include a charity on Schedule J?

Yes. Qualifying 501(c)(3) charities go on the schedule at the 0% rate; non-qualifying charities go on at 15%.

Is REV-1513 required for every PA inheritance tax return?

Yes. Schedule J is part of the standard REV-1500 packet, and the Department treats a missing schedule as an incomplete return.

Do I write the relationship in Box 2 as FAMILY if I am unsure?

No. Vague terms default to the 15% other-heir rate; use the exact tie such as SON, NIECE, or STEPDAUGHTER.

Can I list multiple children on one line in the Name and Address column?

No. Each beneficiary needs a separate line, because the Department applies tax rates and mailing notices per person.

Do I enter the date of will in the Date of Death box if I cannot find the death certificate?

No. The Date of Death box requires the actual date of death from the certificate; without it, you cannot file.

Is the Schedule J Total supposed to match the Schedule F joint-account total?

No. The Total on Schedule J is the sum of all beneficiary shares; Schedule F reports joint-account values separately, and the two are reconciled on the REV-1500 recapitulation.

Do stepchildren get the 4.5% lineal rate?

Yes. Pennsylvania treats stepchildren as lineal descendants under 72 P.S. ยง 9102 for inheritance tax purposes.

Can I file REV-1513 electronically?

Yes. Upload the completed PDF through the myPATH portal along with the REV-1500 and other schedules.

Is there a filing fee for Schedule J?

No. The Register of Wills charges a single fee for the REV-1500 packet that includes Schedule J, not a separate fee per schedule.

Do I need to attach a copy of the will to Schedule J?

No. The will is filed with the Register of Wills as part of probate; Schedule J does not require a separate attachment except for trusts and disclaimers.

Can I amend Schedule J after filing?

Yes. File a supplemental REV-1500 with a corrected Schedule J and write AMENDED across the top; the Department adjusts the appraisement accordingly.

Do I list a beneficiary who disclaimed their share?

Yes. List the disclaiming beneficiary with DISCLAIMED in the share column, and list the substitute beneficiary on the next line at the substitute’s correct rate.