Individual retirement account of decedent over the age of 59-1/2 held to be taxable because the applicable of the federal estate tax unified credit, which excluded estate of $5,250,000 from federal estate tax, did not make account “exempt from Federal estate tax” within the meaning of 72 P.S. § 9111(r). Woolslare Estate, 5 Fid.Rep.3 363 (O.C. Allegh. 2015) (opinion by O’Toole, A.J.), aff’d, No. 1100 C.D. 2015 (Pa. Cmwlth. 2/19/2016) (unpublished).