HomeMy WebLinkAbout94-00224
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P~!ITION .'OR PROBA,TE and GRANT m' LETTERS
E!/ale oj (.,(/.-';,,(a', !-/,--~'/,A!.'r'). No. ~J ~91J -~
also knp);I'n as ---rr:7'~'--'--.-c-t;~-, To: .
C:MR/t:.U!:',:' _C~.)Y!!LNC, Register of Wjlls for Ihe
. Deq'uml. County of {':'/I'/.,'3EIf',',.I.v/::> In the
Social Securlt)' No. /? C - ~,' -, c'S 'I!J- Commonwealth of Pennsylvania
The petlllon of the undersigned respectfully reprcsenls thllt:
Your petltloner(s), whols/nre 18 years of uge or older IIn the execuW......::
In the last will of the ubove decedent, duted ~:~ - /2._
and codlell(s) dated _~!'._-Y.. c.:.
named
.192L-
(stille rC!CVlllll clrCIlIllSllIl\/'J,g, rClllllH:lllllolI, dClltl.\ uf executort CIC,)
Deeeudent was domiciled lit dellth In -1; ,dl)/:S.~:::'L ..q-t 1/:;__-0;- ounU', Pc;vn8YI~anla, with
h IS laS! f~~nlly or prlnciplIl residence at _'3", " tt--;F; 3<. ..r. ,,-2.<-:'1 V~__
.h'/'r: 2:'(!..2_--r-__A-'?~.:;CI-J.4;..//C'--:;'Z-?),:.~'t.-?c;;.. F.:J,) .... 70..5 ~
/
(lIst SlrCCl, 1\1IlHhcr und Illtlllclpallty)
q /~ . ,.c:t.~/-) / S' C) i
Deeend'll, then ,~f-'R__ years 0 IIge, died _ -, - ,,-,__ ~9 .,
lit I,~ {/--=2)/'//C' 11' -zr e'..s /~.. /1"1 L, ,. (I &"'" /,' I~, I L <.. I ' ';9 I .
Except as follows, decedent did nolmarry, was not divorced and did not have a ehOd born or adopted
after execution of the will offercd for probute; WIIS not the victim of u killing and was never adjudicated
Incompetent:
Decendent at death owned properly with estimated values as follows:
((I' domiciled In Pa.) All personal properlY
(If not domiciled In I'u.) Personal properlY in Pennsylvania
((I' not domiciled In I'll.) Personal property In County
Value of real estate In Pcnnsylvanla
situated as follows: -L1Lt2 AI,',
,," "q<-
$ ~ eo/cuo ~
$ ,
$
$
WHEREFORE, petltloncr(s) respect fully request(. s) the probate of the la)t wlll and codlcll(s)
presented herewith and the gmnt of lellers . -7 6~) .,..,...;...-V1eA/r-;':;l-<' ~
theron,
(ICSlltI1lCIll<IrYi lIdmllll~lralloll c,l.a.; administration d.b,n.c.l.a.)
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OATH m' PERSONAL REPRESENTATIVE
COMMONWI<:ALTH 011 PENNSYLVANIA ll:ls
COUNTY OF f -
The petltloner(s) ahove.uullled swcar(s) or ufflrm(s) Ihlltthr. statements In the foregoing petition are
Irue and eorrecl to the hesl of the knowledge lInd belief .of petltloner(s) and that as pelSonal represen.
tative(s) of the lIbove decedent petltloner(s) will w~~/rlUI~Udm!l,l~lter he estate according to law.
Sworn to or affirmed.,} .unw~ subscribed {. ! / ~ t{/. ~
before m th 2?:."t!,p_ dJly:f "l~'
- 'l, 19,;[ - ,--
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{L P '^,tf':~ Re/iI.l'lC'f ~
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No. 21-94-224
Estate of
YOUNG
CHARLES H. YOUNG AKA CHARLES H .pDeceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW MARCH 10 19~,ln consideration of the petltlon on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED thatlhe Instrument(s) dated. Feb. 19,1991
described therein be admllled to probale and filed of record as the lasl will of
Charles H. Young aka Charles H.B. Young
and Lellers Testamentar.y
are hereby granted to Charles ~YoUn9
1Y}()d (~, 'fu..~j . ilA....p.8.~,,/),i,
R.gllt" or WIII( . I "1
FEES
Probate, Lelters, Etc, """, " $ 410.00
. ShortCertlflcates(6) """,", $ lR.OO,
Renuncla.tlon """....""" $
x-pages & jC'lp $ 20.00
TOTAL _ $ 44R.OO
Flied, ,.., ,l'l}\~~l;UP,c, ,~~.H.."""
ATIORNI!V (Sup, Ct. 1.0. No.) ').., I".'/~-'I '('~"I L 1'.',1
ADDRBSS
PHONB
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d'aughter, LYN G. PAYHER, if she survives me.
(b) In the event that my (laughter, JEAN Y. HORROW, should
predecease mfl, then in such event, I give and bequeath one-third
of her ahare in my residuary estate to PAUL HORROW, if living, and
I give and bequeath two-thirds of said share to my remni.n:lng three
(3) children, to wit, EVAI.YN V. MOCK. PHILIP M. YOUNG and CDARLIlS
W. YOUNC, share and ohare alike.
(c) In the event that my son, PHILIP H. YOUNG, should prede-
cease me, I give and bequeath his share in my residuary estate to
hia three (3) children, to wit, STEPHEN YOUNG. SUSAN YOUNG and
SCOTT YOUNG, share and share alike; and
(d) In the event that my son, C1IARI,ES W. YOUNG, should pre-
decease me, I give and bequeath his ahare in my residuary estate
to hia four (4) children, to wit, CHRISTINIl WITMER, WALTER YOUNG.
THOMAS YOUNG and CHRISTOPHER YOUNG, share and share alike.
In the event that my grandson, CHRISTOPHER YOUNG, has
not att.ained the age of twenty-fIve (25) years at the time of my
decease, I give and bequeath his share in my estate, bequeathed
to him by the terms hereunder, to his mother, CONSTANCE E. YOUNG,
in truat, nevertheleee, to hold, manage, invest and reinvest the
same, and to uae and apply the income and principal, or ao much
thereof as, in my Trustee's discretion, may be necessary or appro-
priate for his maintenance, care and education, both graduate and
-3-
undergraduate, without further responsibility to said beneficiary
or to his Guardian and/or to nny person taking care of him.
Any incomo not so IIsed or applied shnll be accumulated
and added to and therenfter be trented as part of the principal of
said trust fund. When my grandson, CIIRISTOPIIER YOUNG, attains the
age of twenty-five (25) years, his trust shall terminate and the
principal of the same, together with any income which has accrued
thereon, shall be paid over and distributed to him. absolutely
and unconditionally, free nnd clear of all further trust provisions.
I direct that the said CONSTANCI! E. YOUNG, be permItted
tb serve as Trustee and Guardian of the estate of my grandsoa,
CRRISTOPHl!R YOUNG, without being required to post bond or other
security and that she be egcused from filing a formal accounting
of her Trusteeship in all instances.
LASTI.Y, I nominate, constitute and appoint my son. CIlARI.ES W.
YOUNG, Executor of this, my Last Will and Testament:, and I direct that he
be excused from posting bond or other security for the faithful perfor-
mance of his duties in this jurisdiction or any other jurisdiction, and
. in the event that my son, CIIARI.F.S W. YOUNG, should predecease me, or
should he be unable or unwilling to serve in such capacity for any reason,
then in such event, I nominste, constitute and appoint HAMILTON BAliK, of
Lower Allen Township, Cumberland County, Pennsyvlania, to be the Execu-
tor of this, my Last Wlll and Testament. in his place and stead. I
authorize my Executor, at his ()t its sole discretion, whichever the case
-4-
_Of
NOTICE'
PAYlEHT,
AfFUHD ICAI.
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To fulfill lho requlr....I. of Sootlon 1145 (bl af Ih. Inh.rllona. end EII.I. T.. Aol, lal 12 of 1991,,(72 P,S,
soollon 11451,
'o.taoh thl top portion of tl\1I Notice and .ubIIlt with your p.yunt to till R.ght,r of Willi prlntld on the
r.vlr.. .Irt..
"" Hok. .ho.k ar ..no. order p...bll tOl REOIBTElI OF MILLS, AOENT,
All PIYNnt. r,cllved .hlll M ,ppHId flr.t to .flY lnt.r..' which .ay b, M with Iny r...lnder .pplltd to tM tlX,
A r.fund 0' . '1M credit 'IY b, r.qul.lld by oo.,l.tlno en "Applloltlon for R.fund of Plnn.vlvanl,
InherltlnGl end Elt.t. TIM" (REV-IStS). Appl1cattPn' ar. Ivellabl, at thl OffIcI of thl RIII.t.r of Willi,
InY of the 25 Alv,nuI Dl.trlot OfficI. or fro. the D.p.,t.In'" 24-hour an,wlrlng ..rvlo. nuab4r. 'or for.. ordering I
In P,nnlylvlnl, 1-100-]62-20.0, out.lde PennlYlvanl, and NI'hln 10c.l H.rrl.burA .r.. (717) 7'7-1094,
TDDI (7171 772"2252 CHllrlng lopolrld Dnl.l,
OIJECTlONSl Any p.rtv lu lntlr..' not .athUed with the 8U....."t of 'IIC ,II .hown on thh noUc. "V obJlot within
.IHtV (60) dlVI of rlcelpt of thl. Notlel bYI
--written prot"t to thl PA DIP,rt.,"t of AtvlmHI, IOlrd of App..lI, Ehtpt. 281021, H,rrhburg, PA 171n-l0U, OR,
--elecUng to have the ..U.r deteralned It audit of the ~rlonel r,pr"lntaU"., OR
--IPP..t to thl Orphan,' Court
ADltIH"
!STAATlVIi
.COAllECTlDItS.
IHIEAfST.
Feetutl .rror. dilcov.rld on thl. ......""t .hould b, addr....d In wrltlna tOI PA D.p,rtaent of RIVenue,
lur.eu of IncUllldu,t TIIC", ATTNl Po It ........nt RIVII.. Unit, Dlpt. 210601, H,rrhburg, PA 1112a"0601,
Phone (7111 '.7-6505. In pag. S of thl bookl.t "Inttructlon. for Inherltanc. 'llC Rlturn for I R..ld,"t
OIe.dlnt" (REV-ISOI) for In Ixplanatlon of edlln1,tr,tlvRlv corrlotabl. .rror..
Addltlon.l Plnnlvlvanl, E,t,tl 'IIC al.,.tld II I rl.u1t of I chin" on thl Flderl1 E.tltl 11~ c10.lng
11ttlr bleGle. dl11nquent It thl I~plr.tton of one (1) IOOth frol thl dlt. the f~nll not Ie. of th. lner....
In Flderll E.tltl ,.~ I, rGCllvld.
'1.1. whloh btc... delinquent blforl Janulrv 1, 1912 bllr Intlrl.t It thl r.tl of .I~ C6X) Plrolnt per IhnUI
Clllouhttd It " dlUw rltl 0' ,000164. All t.~.. whloh bea.. delinquent on or after Janu~rw 1, 1912.,111 bI.r
Intlrllt .t . rite which will vlrw .ra olltndlr vllr to cIllnel.r yur with thlt rite tnnOUnCMt bw thl PA
D.p.rtlent of Aevlnut, ThI Ippllolbll Int.rl.t r.tl. for 1912 through 1995 .r'l
'IlK I"t.r..t a.t. n.lI" Int.r..t F"atn,. :/Me Int.,...t 1\11I n.ll" J"..,....t F.~~
Itsr ZOX ,DDOM' 1"7 9X ,000147
19IJ I6X ,D004J' 1t"'I991 IIX ,DOOm
1914 lU . aaosn 1992 9X ,Doom
1915 IJX .DDOJ5' I99J'1994 7X ,000192
.9" lOX ,DDDl74 1995 9X , Doom
"-Intlrllt I. alloulltad .. fallow..
IHTEAElT . IALAMCE OF TAX UNPAID K NU"IEA OF DAVI OELINqUBHT X DAILV IMTlRElT FACTOR
--Anw Notlcl 11'Uld Ift.r thl tl~ beo~1 delinquent will rl,llOt In Int'rllt o'lau1.tl~ to 'I,teen (11) dlW'
beVond thl dl'l af thl BIIIIIMnt. If ply""t It I" Iftl' thl lnterllt caput,tlon de'l .heMIn on 'hi
Nntlal. Iddlt10MI Interllt IlUlt be c.lculetlel.
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. XN TilE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, I PENNSYLVANIA
ORPHAN'S COURT DIVISION
IN REI
ESTATE OF
)
)
)
)
No. 1994-00224
CHARLES H. YOUNG,
deoeased
RJtGmT.,_,M.k~.M!.~~ND WAIVER
KNOW ALL MEN BY THESE PRESENTS, that I, PHILIP M. YOUNG, one
of the hei rs and beneficiaries of Charl es H. Young, 1 ate of
Cumberland County, Pennsylvania, deceased, do hereby aoknowledge
that I have this day had and received of and from Charles W. Young,
Exeoutor of the estate of Charles H. Young, deceased, full
satisfaotion and payment of all suoh sum or sums of money due me
from the estate aforesaid.
I do hereby waive the provisions of law in reference to the
filing of accounts and the confirmation thereof by the Orphan's
Court Division of the Court of Common Pleas of Cumberland
County, Pennsylvania, in the above estate; further, for and in
oonsideration of the sum of One and no 100ths ($1. 00) Doll ar,
reoeipt whereof is hereby acknowledged, I hereby do release
Charles W. Young, Executor of the estate of Charles H. Young,
deceased, from any and all claims, demands and accountings in the
above estate; and I further do confirm all things done by said
Charles W. Young, aforesaid.
I hereby do further agree to the discharge of Char 1 8S W. Young
and that this Receipt, Release and Waiver shall have the same
effect as the filing of a full and complete First and Final Account
and Proposed Distribution and the confirmation thereof by the
Orphan's Court Division of the Court of Common Pleas of Cumberland
County, Pennsylvania.
I hereby do intend to be legally bound.
IN WITNESS WHEREOF, I
this ~5 day of 5'lpP-1L
WITNESS:
have hereunto set my hand and seal
, 1995.
BARBARA JEAN GOTMRO
NOTARV PUBLIC. STATE OF OH,O
Recorded In Cuy.110!l. Counly
My Comm. e'plre. Au9, \0, 1stS
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IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHAN'S COURT DIVISION
IN RE:
ESTATE OF
)
)
)
)
No. 1994-00224
CHARLES H. YOUNG,
deoeased
REl;:.gJn,_-H!ll!Jj:_t\_!!.g-1ltm_H~.tVER
KNOW ALL MEN BY THESE PRESENTS, that I, JEAN Y. MORROW, one
of the heirs and beneficiaries of Charles H. Young, late of
Cumberland County, Pennsylvania, deceased, do hereby al.lknowledge
that I have this day had and received of and from Charles W. Young,
Executor of the estate of Charles H. Young, deceased, full
satisfaction and payment of all such sum Dr sums of money due me
from the estate aforesaid,
I do hereby wai ve the provisi ons of I aw in reference to the
fi ling of accounts and the confi rmati on thereof by the Orphan I s
Court Division of the Court of Common Pleas of Cumberland
County, Pennsylvania, in the above estate; further, for and in
consideration of the sum of One and no lOOths ($1. 00) Dollar,
receipt whereof is hereby acknowledged, I hereby do release
Charles W. Young, Executor of the estate of Charles H. Young,
deceased, from any and all claims, demands and accountings in the
above estate; and I further do confirm all things done by said
Charles W. Young, aforesaid.
I hereby do further agree to the discharge of Charles W. Young
and that this Receipt, Rei ease and Waiver shall have the same
effect as the filing of a full and complete First and Final Account
and Proposed Distribution and the confirmation thereof by the
Orphan's Court Division of the Court of Common Pleas of Cumberland
County, Pennsylvania.
I hereby do intend to be legally bound.
WITNESS:
.C2Lljj"-+~----
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this ,~' e day of ,<,'~"'t( /' .,' 1995.
) /"J(j_
\..., !'AJ,),,-l'-/)/- (,1t 1<_(I'(c>-----n'
!J~n y-:-~o/'row -----(iEAL)
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IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
ORPHAN'S COURT DIVISION
IN RE:
ESTATE O~'
)
)
)
)
No. 1994-00224
CHARLES H. YOUNG,
deceased
RE~_I';il':r..L_J!~j.oj:ASE_~rm....HM.rn
KNOW ALL MEN BY THESE PRESENTS, that I, Evalyn Kirk Getohell
Paymer, Personal Representat.ive of the Estate of EVALYN V. MOCK,
deceased, one of the heirs and beneficiaries of Charles H. Young,
late of Cumberland County, Pennsylvania, deceased, do hereby
aoknowledge that I, on behalf of said Estate, have this day had and
received of and from Charles W. Young, Executor of the estate of
Charles H. Young, deceased, full satisfaction and payment: of all
such sum or sums of money due said Estate horn the estate
aforesaid.
I do hereby waive the provisions of law in reference to the
filing of accounts and the confirmation thereof by the Orphan's
Court Division of the Court of Common Pleas of Cumberland
County, Pennsylvania, in the above estate; further, for and in
consideration of the sum of One and no lOOths ($1.00) Dollar,
receipt whereof is hereby acknowledged, I hereby do release
Charles W. Young, Executor of the estate of Charles H. Young,
deceased, from any and all claims, demands and accountings in the
above estate; and I further do confirm all things done by said
Charles W. Young, aforesaid.
I hereby do further agree to the discharge of Cha r 1 es W. Young
and that this Receipt, ReI ease and Wai vel' sha 11 have the same
effect as the filing of a full and complete First and Final Account
and Proposed Distribution and the confirmation thereof by the
Orphan's Court Division of the Court of Common Pleas of Cumberland
County, Pennsylvania.
I hereby do intend to be legally bound.
IN WITNESS WHEREOF, I have hereunto set my hand and seal
this ::cR' day of ''-,~~'l~'I!., , 1995.
WITNESS:
-Y~Yug~~~C~______
~~p~~
Evalyn Kirk Getchell Paymer,
Personal Representative of
the Estate of Evalyn V. Mock,
deceased
I,
Inventory of the real and personal estate of
,'":f..'Il\1,'.\0,, ' l":d ~~I,:\, ~"\I'\<:
T
~~ /I. ~tI"'~ '
deoeased
.'.'~ f i.< I I.! : \: t. i, ' , "t ';,:, \
~ ' ,',' .
,\ '.., ,,~ i, ..' , . j , ,
" ~ q' i ~,
~;;';"I. 'i"'a~~~'s,;...v~.5 '8ANi<'. NR tJ~7?JDlI9l.Il~d()(JNr~/?
:,; " ",,1. "",'" 1V4. (JfI. 4/~tJ7.s-tJt), ",.' . '. .,
: ..; \." " ,',' ,\" ~ J "..' " :..': ';' . ;, t " . l' I .
rk/Nt!/~I/t. ~/3,17c9~,'3'
''DIVIDcN/)$ tJr' ~M".D ~/() iI. 0..5
,tM~1f(/el:).IN;ef(e~T(p,s.) ~/f5. D(4
~/~ ()7S. 7f
::r: 1't:1V'/ e.
<1""eS~ M,Ao?"~TtJN 81'9-\11( U''''''.ro'(:''~ !&;vAJr
Ai0. ?,saos'Il,s
ItJ e~,
. '
8~1.(lfIl/Cc. /~ 2~. '3~
1I~~1fus>.]j.J'4~;r :3.45
/~Z48. 98
, ,
, " I
"
". lr\ t':;e
0 ,'"
"~~ ., ;'It:
'(-1
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, ,
.; 1.0 I, . I
,
..- ;
>- .;
"!i
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r'-I iLJ 1
ldQ; ~ ,.J ,
a: dd ,.
j
"
,
"
Ii"
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. .
} Ul
_t8~M~~___tIt/. )6VNf$
being duly ..sWt!1If!N according 10 law, dopolu and UYI thai he 1.5 ';?;J,Ie ,__
-.!EX6i1LI7?'Jl'!,. ___ 01 tho Ellato 01 (JA'''''~I..P''' #. ~"I'I~
1./. 01 ___..iA1dI!!l?...__4.~'u/CJ1kYM./1" __, Cumberland County, Pa., d.ceaud and that the
within Is .n Inventory mada by (J.~~t~..L'r{ Y::~fi~" the uld~e(!tIrl1~
01 the enllro ul.le of uld decedanl, conlllllng of all tha perlonal prop'drly and real utate, except real astate ouhlda
the Commonweallh of Pennsylvania, and Ih'llhe f1gurll opposite each Ilem of the Invenlory reprllenlll's laIr v.lue
.. of the dalo of decedent's dealh.
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUM.ERLAND
, ,
,',
a~ sublcrlbod beforo mo,
I
"
&4Ak ~
,
/
19__
Executor .
~~ L7d'//( ace
#/P.a=A/~1 1% /ssoZ
Add'''1
Oala 01 Death
/8 z:d
~tln'^"Y
Month
/'f~
VII'
DIY
INSTRUCTIONS
I. An Invontory must be flied withIn three monlhs altor appolntmenl of personal reprllentallve.
2. A supplemonllnventory mUll be flied within thirty daYI 01 discovery of addlllonal asseh,
3. Addlllonallhuh may be attaohed as to perlonalty or really
4. Su Arllola IV, Flduolarlll Act of 1949,
~
~, ~ 1
1\1 ~ ~ ~~ -z
1\1 ~~ ~
~ ..
~ ~ g II
U .
2 II
I IlJ Q D\ C-
o.. ' j!; : ~ u. J : E
{ u. 0 ; ~ 0
0 ~ ~ ~ i: ~
\\J o Q c
:0
:l - III ~ ~ d
.,..
~ -0
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0 "l:
.
..Q "ll ...
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j (l it ID
REVdSOO EX I 111,911 /1.( - 19 {(, . (~ 'OR DATI' O' DIATHAnlR 12/31/91 CHICK HIAI
~V I~r'~~ INHERITANCE TAX RETURN ~o~::~U~:~DIT IS CLAIMID 0
'%';. RESIDENT DECEDENT 'ILl NUMiiR----~~--'_:.---'
COMMONWEAI!HOf PENNHlVANlA (TO BE FILED IN DUPLICATE ~/_ 07 - 2 Z T
DePARTMENT Of REVENUE C;; ,
"ARmfJ:6J~O\~\280601 WITH REGISTER OF WILLS) ccmm CODE YEAR NUMBER
i -CEOEN"StlA"lly;R~~OlE I()~,.q..fl~..s H. z~TltB4;;:/jN'I W~:Gt!. - -.
~ S-OC;i;;;~;;i~~;-1?---T;!~~;f~-9;;-r~~~~ii:9~- c,,~e~=~~~ ~_~_'-fJ 5S ,
----- --,---" ----"-_____""_"________'_n"___"_________u,____u_ _, _ t3 _
I!! KIf 1. Original Rolurn [I 2, Supplomontal Rolurn [I 3, Romaindo, Rolurn
~S ~ - (far dolo. of doalh p,lar 10 12,1 3.B21
~... f.J 4. lImitod Ellalo [] 40, Fuluro Inlo,oll Campraml.. }<t5, Fodolal Ellalo Tax
:cO (fer dalol of doalh "ftor 12,12.B21 Rolurn Roquirod
v..... 'UI' I
till ?'\ 6. Decodonl Dlod Tollalo [-I 7, Oocodonl Malnlainod a living Trull _ B. Talal Numbor of Safo Dopa.it Baxo.
_~ _____ IAllach copy of Willi (Altach copy of Trusl)
A'L CORRESPONDENCE AND CONFIDENTIAL TAX INPORMATION SHOULD BE PIRECTED TO, I'
NAME a ,ll-1tf,('1.~ iV. ~U";G ]COMPlf1EF?~,G ;;;X- ~., z Z
f!i[PHONf11u-M'[R-'--- -,--,------,--,-------,-- H,Il::J,I::JI:N J/;9~t.ey;, Ii4/S50 2-
.litl) ,~.y.:!3 ~ ~7/8 _==~====~=I!_n- ___ "
( 11 __n___=_________
( 21 m!5..'lz.J Z5' 3...,-~,.
-
3, ClolOly Hold Slack/Parlno"hip Inlorost(Schodulo q I JI n_' __________ _,__ n_ _, _______
4. Mo"gagOl and Nolo. Rocoivablo (Schodulo D) I 41_.., ,__,_-::-'__, _n___.." _,_
5. Ca.h, Bank Oopo.its & Milcollanoou. Porlonal Properly I 51 _..___.;s~.i_ie_L___o
(Sch.dulo EI
~
6, Jointly Ownod Praporly ISchodule F) ( 61 _,__.... ,__~_,_ ,___,___
7. Tranlfor. (Schodule GI (Sch.dulo l) ( 71 u__.._____:::'~____,_,__
B, Tolol Groll AllOts (Iolalllno. 1,71 ..3 7. I ttJ.5
9. Punoral Exponso., Admlnlllrativo COlli, Mlleollanoau. ( 9) ,-,,---1..------,----~
EXP"lO' (Schodulo HI
10, Dobll, Mo"gago liabillilol, lions (Schodulo II
11. T 0101 Doductians (lalalllnOl 9 & 10)
12, Nol Valuo of Estalo (Iino e minus IIno 111
13. Charitablo and Gavornmonlal BoquOlII (Schodulo J)
___ ~_ Not,y~-",!..Subloct ~~~x (line 12 minus 1100 13)
IS. Amounl of Ilno 14 laxablo 01 6% ralo
(Includ. valuos from Schodulo K or Schodulo M,)
16, Amount of IIno 14 laxablo 01 15% r.IO
(Includo valuo. from Schodulo K or Schodulo M.)
17, Principal lax duolAdd lax from lino 15 and ',om line 16,)
lB. Crud ill Spoulal Povorty Crodit Plior Payment. OilCa~' Intoro"
-----(:)----- +__,_~L,__ +..I.''Z_'''-___, -__J),____
19. IIlioo IB i. groalor Ihan IIno 17, onlor Ih. dlfforonco an lin. 19, Thl. iI Iho OVERPAYMENT,
litO
~i
::lQ
o Z
V 2
, .., ....... ".' "
IE.
I. Roal E"aIO (Schodulo AI
2, Slockl and Bond. (Sch.dulo B)
z
o
3
!
"I
( B)
"2~.!3 'IS.
o
(1DI_____.....i!L7.__~
z
o
~
!5
~
8
~
(11) -~Z'~-~-~---
(12) ~?4_'l~.3____~_
-
113)________________,
(14) ...591, 28.3__,
" -~~-- :ss:-t=;
(151______~'lj)L~~-~ ,06.. _____~,'1----I.Y.--------
o
....._-------~-_._~._._-
.35 !519
(171 _.._'L__,..________
(18) ____m__~-77l~-----'m---'
(19) '______________~_
2 ..3.3 7"7'3
10) ----,---;J---,----
(2DAI _________..Q.______
(2DB) __n~Z.~_~___
1161 _____________________n ,~ .15 ..
Ch'ock lIere if you ClUJ rOCIUltslino (I rolund of'your ovoqlOymc"t.
20,111100 17 II groalor Ihan lin. 18, onlo, th. difforonco on lino 20, Thll Illho TAX DUE,
A, Enlor Iho Inloro" an Iho balanco duo an lino 20A,
B, Enlor Iho /0101 of lino 20 and 20A on lino 2DB. Thll II Iho BALANC! DUE,
___~a~~5~1C~ Payable to, Regl.lor of Wlllo, A,~ent__ , _
.. BE SURE TO ANSWER ALL QUESTIONS ON iiEVERSE SIDE AND TORECHicK MATH".
Under pinelli,. of perlury, I d,c1ar. thai I hove uaml~~d Ihlt return, including accompnnying IChll'dule. and I'otemen", and tt, the belt of my knowledge and bell.f,
It I, true, correcl and complele. I declare lhal all ,eal allale hut been reporteu ntlrue market value. Declaration (If preparer oth.r thon the perlonal tlpreltnlatlve II
baled on ~alion of which preparer hen any knowledge,
SIGNATUA! lJh;SP't;i/J;it--mURN~--- AOD"'~~:8a'~- '14Z?'#;~~~~--~~ ~iy, b~ III IfJ,l'
!iQNi.TlfRl'omfIARllbfHtRfii':" !PI sfNI.:n- --- ADORfSS"--'-'---'-".""-'u ---n'pjt:/llIi$Ol.;L ~~-
LAST WILL AND TESTAMENT OF CllARLES U. YOUNG
,
1, CUARLI!S U. YOUNG, of the Township of Lower Allen, County of
Cumberland and State of Pennsylvania, being of sound and disposing mind,
1
~
memory and understanding, do make, publish and declare this my Last Will
and Testament, hereby revoking and making void any and all prior Wills
by me at any time heretofore made.
1.
1 direct the payment of all my just debts and funeral expenses
as soon after my decease as the same can be convenientiy done, and in
this respect, 1 further direct that all estate, inheritance and succes-
sion taxes that may be assessed in consequence of my death; of whatever
nature and by whatever jurisidction imposed, shall be paid out of the
principal of my general estate to the same effect as if said taxes were
expenses of administration and all property includable in my taxable es-
tate whether Or not passing under this Will shall be free and clear
thereof.
1 direct that my Executor administer my estate with dispatch
'." .
and without unnecessary delay and that the assets of my estate be promptly
, "{';I"
distributed to all legatees.
,'I ",
2.
1 give and bequeath any and all furnishings which '1 may own
-1-
-- .... --.'"' ~,....,
'~
--..--..-----'
undergraduate, without further responsibility to said beneficiary
or to his Guardian and/or to any person taking care of him.
Any income not so used or applied shall be accumulated
and added to and thereafter be treated as part of the principal of
said trust fund. When my grandson, CHRISTOPHER YOUNG, attains the
age of twenty-five (25) years, his trust shall terminate and the
principal of the same, together with any income which has accrued
thereon, shall be paid over and distributed to him, absolutely
and unconditionally, free and clear of all further trust provisions,
I direct that the said CONSTANCE E. YOUNG, be permitted
to serve aa Trustee and Guardian of the estate of my grandson,
CHRISTOPHER YOUNG, without being required to post bond or other
security and that she be excused from filing a formal accounting
of her Trusteeship in all instances.
, ,
H .
LASTLY, I nominate, constitute and appoint my son, CHARLES W.
YOUNG, Executor of this, my Last Will and Testament, and I direct that he
be excused from posting bond or other security for the faithful perfor-
mance of his duties in this jurisdiction or any other jurisdiction, and
in the event that my son, CHARLES W. YOUNG, should predecease me, or
should hs be unable or unwilHng to serve in such capacity for any reason,
then in such event, I nominate, constitute and appoint 8AMILTON BANIt, of
Lower Allen Township, Cumberland County, Pennsyvlania, to be the Execu-
tor of this, my Last Will and Testament, in his place and stead. I
authorize my Executor, at his or its sole discretion, whichever the case
-4-
FO~1'v1 ~e:t/ JI!JO~
.sur'I'LEA.1e.Nr B-1
I'tIrm 9'1)1 (JlI~., Q'v;::JJ
estate of: {!14t4~~e5 H. ~~N~ ,co/". ;~~;._~Z'i
SCHEDULE B-Stocks and Bonds
(For Jointly owned property thel must be disclosed on Schedule e, S86 the Instructions lor Schedule e,)
Item Oe1<CrJpllon Inc~JdIOO flCe amount of bonds or number of shares and par .. A1terna'e -
numbtt value whtre needed lot ~ltnclllon, GIVe ClISIP number I' avaJlablo, Umt value valuation dale AI1,fnalo value Value al dill 01 death
IdOD .silll~~ ,tf~tJrr "I'I,dj UMM'
~ I NY..$~C,.,.."IJ~
e 310 .sH~8S ~1!.f'~M 7~te"~
19No7i:,~(jI(~ a.. t!JI....,...'iV /
N ~t!J<..
:1 ~dD ~~~ r?N/~""A#~nt~ .~Z5
~. d'-OhM'"'''' I ;'Yy.sex:..
'I tJO~ SIN9.f~ 6W'.7"#vl'lf~ 4d'61 ~l. ~1.
6t"t:rI('/C C~'I a(),..N1N/oJ')tSe
~ 1.50 ""AO#~ ed"~jJ1'~~1
C,fWW\IfN / rJY~i!!.
(, Boa ,,~~S r;~"&NI(,~J ./
t..111'tf,..,tM) " A/~
7 1iI~ 6NI'fH6j JQIWV.Jt:W "NvJoHJ.J~'" fl. !MIa
~'I ~1f""'W1e".J1 NY!}/!.
8 ,.5I:1C -S;.t".,D N~ti'~(..I(.so~lt~ ~?'1.:n.
ec" f ~..,., ....."..J I N~I!.
'I Gloo ~~ QlHKI"C~'~ a.,1 3.0(1
4.11_""01111 Ny'S':'
It) ,3eo ~ t/AJIP,.Jc,.,.-r:' &w(~ ft.IU
~ -~ C'''' 1 ",; YSe. }
II 7So ~.u WI',U~v~('",/ r.~
c" "t., M"f ~iU I IV }IS e.
It. I Zoo ~~4.5 ~o~ ~P.I
Co,,.., 1>'111".) , /lJ )IS..
I.! Zlf~o ~'/~ J:'::Jt9tJ~HI'Al~
4N(t! IC,IW-,v 1 "';~J:)~
;PI\lID.^,~ liP 1i!~NJRC
14/ ..JI1HMS",.} "AlO ""IINJMl1 ~."",t!Ja.
3'1-1'1 ItUlx(J.2" :'~4::"oo
IS IVtJIt~l,(' 6wJ~IItN) F''''~('I!.
3"1""Y ~,,~ #.Y/~ ~',DO
/(, 1P'''U1~IIJ 6N~e:;y; ~".;JI9~(.f;.
:3" , -fy' "1;5D Ie .,. a~ "'It; Z51(.61-
I? A,.".t.tJ) ~Y~I: .3"I,'fl/
I a.x o. .. "(.0.00
Total from continuation schedule(B) (or additional sheet(s}) aMachBd to this schedule
TOTAL. AlBa antBr on Part 5, Raea ~ulatlon, a B 3, atltam 2.1, . . . , . . .. tfJN;i III I!!.:b
(If I110IllIpICB II nesded, aMach thB continuation Bchedule from the end of this package or additional sheets 01 thB seme alza)
(The Inatruc1lona to Schedule B II. In thB MjlIrIlB InllnletlonB,) ,
Schedule &-Plge 12
Z8... 'I!J 7. $0
17. Z'fO.CO
...
') 9.s7.~Q
:; 9tJo, ,z.~
1:.5~700.00 '
+" /.5~. ~ .
I'
21:1/111. z.!i
~~C10.00
It +'~? 50'
~ 1'21. 8?.$'
(.,3...~tJ~.OO -
S8.- .600 . O~ '
l.c:,.oo -
II/It t)(J ,
z.s~.C<'"
(, " tJ. tJ (J/
".."I{'Nl If ~ v .....5Cl..!'l
oS tJ~f?(.~NflSN7" S - Z
~I... nl !Aa.. II 8i1
Estate of:
..,,,,,;t1(.~J H.
"(.ING
SCHEDULE B-Stocks and Bonds
(For Jointly owned property that must be disclosed on Schadule E, see the Instruc/lons lor Schedule E.)
-
Item OMcr1PllOn Including lacl amounl 01 bonds or number (If wres and pat Mernal'
numbet' vlloe where needed lor Idtntrflcallon, 01'" CU~tP numbof' If aVlllable Uncl vatoo valuahoo dlle Alternat. value VUJe II dll' of delth
1
- tJeN7'I'#Ihf7'I(J..,)-l-
If ~~"(JlJ,I"L /?t't'tJu,vr Z', V,I,OA!IIIW
I'9C~~V~
1'1 ~.5""CI 1J.S1J?6f.${)~1 AI...~ '7~ I(J(J.!J.
I ,;......5 _ 9'1. ..r.#~~Esr flrll1lSL.t ,JL
-I_I. fll.AJD ~-.....:t
~ulf'iJle~ ....IIIl'ir.lt'#S7".J S
2-D "50,000 "".,.,f'~iJl<)' N#?l! 7~ /tJ 1#.J.:n.
I'Z. - :a , .11 'I. :z:.N7"'E~E.5r f'" y& ~Ul:
II. -:s, t'foNO (i"!o 0
~ec.~cJ€D I^,7'E.1(~r . ~/(J'.!.
?/lzsClo" Wj~~/J.<y N#1"~ ?~:I ~ .JL
, .:I-.1-1~. '%."'7'€~.~r filotY~I.e:
:a -!!l1 v4A..\r:;t "-.110
/I A-(l.cltl1t:.l:J IN~"A"" 3
22.25...",., ~rlf.~Q~ "'~'1o rJdT!. I~' ii
,.. I~-'t. .%.~lt6r f't'rYt9t!1LI
''''5 fll.1\J11""7 - IS. 1'1.
II. A-"'~ItIO-.o '~&r ItJl.,
z.J ..'S.... lJ.S TtfB.1f6 111(1 ^,..,.~ '7" ~
'1- 15 ~" ,:.t'III71!/USr ""w._t.t
..J.i' "/-/S. ....ND lO-/~I!~~"1/4I) "'N7If':i~ST
Z7 ~...tJ(J(J ~~,f( Nil" ~~'I. ''':I;;.
.., -/50 - 9' . 411T&1tW7' ~""d"41
., .IS 110""11 ,- I.
t ,qC'C~V.l:l ,,,,.,..I\'45r J ,(j
e:s SO,~OO iJ.5;rIf't'~VI('y N'41r~ t ~ Yo 11'7' il
11-/# - IJfJ. rAh'~If'''~'''' f?J1.
I4o,.U "-15 "'/WI So'S
A(!dtf"~1J I~~d~"
Ii'. 9'
3S,IIt:.. 9 tI '
1''15.7.5 '
30,1 9t!t... ~8'
.a"..,.CI'
Z','s'Z .50'
7 'I~. 'I" -
Z'/Z.',!1. "'1 '
1f'..3'
.!'~2a/. Z.S'
I 'IS. 7,5-
-Z.,S'S. 'Ir '
Ifr. f'r, .
Is?.!'". S8 .'
~/iJ"./~ .
116J1J4 ZS ,;nJ!MJ A"'~~
~~"'?1I"'S ~t4/1( Al'A t::1J~/. c.
t9C'~,1I1't/'r D'I- "I'ItJ 75 -00 "'r4~
Total from conllnuatlon schedule(s) (or additional shael(s)) anached 10 this schadule
3r7.~()2.!c
.s'l2,Zo2.~
TOTAL. (A1ao entar on Part 5, RecapHulatlon, nena 3. at Item 2.\. . .. ..
Of more apace la needed, ar.ach the conllnuallon schedula from the end of this package 01 addlllonal Bheela ot the same siza.)
(Tho InIlruc1lon1 to Schedule B IInI In tha 18pB1llt. Inatrucllon5.) 8chedul4l B-Pqe 12
"V.UII,..I",.
ITEM
NUMII!R
A.
I.
~.
3-
1-
..5.
~.
?
B.
1.
4.
C.
1.
2,
3,
4,
5.
6,
7,
8.
2.
3,
PliO" Print Dr Typl
I 'iL~ ~u~~~ _ z z'l
AMOUNT
*"
COMMONWEAI!H Of "NN$llVANIA
INNUIfAlfCf TAlC mUAIl
mlllIN! D!CEotNT
SCHEDULE H
fUNIiRAL EXPENSES,
ADMINISTRATIVE COSTS A,ND
MISCELLANEOUS EXPENSES
." ZI("2.
.55.
J/ ()tJ.
9().
60.
.53.
1()!!8.
.3~ ~(., 7
~
a
<f/.,te .
MIte,llanIOll' bpln'''1
~4tf4Sjt4~.9M/'(4A&r19?'2! 6'~7W/~~QV~ r~&.s .512.
,f~d,"'N~~~a~ht.i!"'...y~~o .30,
~ ..w'.-f'~...~ 7diS,ee.<m"-11!ID a4~ ,,~Wiu liS. ~
~ ~14(. ~~,fI1rli'lt17"~W.!';A5.~61 ~cI"".IU-r~""';JJ '15.
-q'IJi#'y--2:A,w ..Jod~N""~C .lIO
6l'~(,Inr~ e''''''''4!'''''-''lo\!S. ~6t'/.S.!! .s~1!' .5'cH.H SvM.4..,~tVT'" ?S5
tJl'1~~tS.$ r-/, yt,VNG
DI!'CRIPTION
'untlll Expon..,.
tV/'I~~ -N1fI(~.t( ,e'lW~lff?i!. Mwl!, ('19M'" /lILt ../;if.
~l/fft!'ifl9.HN.~ ~N~~ra..,&GI9"'rlc.t"'..~,(c1I/" /)f1fn!!) .,
" II /I " N ., ~4N~..vr..l
~tWf65i dw~ " "(t$I\".;rve 19<'~p7
&6'~~ J:)~ .J:I~~,.p$ ~D'C: I' /I
&,qCJ(e~ Ft.AI(I/( "..
~I.y 7;ri4V.!l. {!J h~I4It./~5)
Admlnlttratlvl Coml
PlnonDI Reprelentatlve Commllllons .d .!5' 7S
Social Slcurity Numb.r 01 Perlonal Reprelentatlve: 2t:18 - IT -
Vear Commlulone paid lP?f
A"~rn'Y Fe..
Pamlly Exemptlan
Clalmont
R,lalloOlhlp
Addren of Claimant at doted"nt', death
Slreet Addren
City .
Stote Zip Code
d~ ~us" c1G1At.8e~I'iWl) (Mul/1"J1
Probot, Fell ~ei$'~
r1?
TOTAL (Alia ent.r on line 9, Recapltulallonl S SZ 1~!5.
(If mON 'pace I. nfldld, 'n,.rt additional .h.... of IOml .111.)
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Yl
COMMONWIALTH OF PINNSYLVANIA
COUNTY OF CUMBERLAND
j.
,_~,J/,..,I(~_
III
, ,A(._)1{G!'N~
being duly ..sW"M..._.___ according to law, do pose I and soys ~t he. 1.5 -~ ,-_..,-, ,-'-'
, ~.!EXI!~ZJl~_m.._______..__ of tho Estate of __H...,llpI'(I ....."1 ,#, ~VN<?
lata of __.. _ ,L()WE.~ "AL~ ,1'(l~"'~~,W'-___,___.., Cumberland County, Po" der.ellOd and that the
within I. en Inventory made by ,_______4!i:.~t~ .M..YO(,ld9.. ..,_____, the lald.a.et?t/;1J8.-
of the entlro eshte of laid decedent, con lIlting of all the personal prop'~rty and real ostata, eKcept real e.tate outsldo
the Commonwealth of Pennsylvania, and thot the figures upposlte oach Item of the Invontory represont It'. folr value
es of the dato of decedent's death.
ons! subscribed bofore me,
_..,~~~
Eucutor .
19__
__,.e.~ 4<t/)( _ 'tlZ'2.
j . ,___6!..,,-~A/...~LE1;---d 1550Z
Add,,,.
Date of Death __-
Ie z::tI
~~I9~l..
Month
/,?~
V..,
O.V
INSTRUCTIONS
I. An Inventory must be flied within three months afler appointment of per.onal repre.ent.tlve.
2, A supplement Inventory must be flied within thirty days of discovery of .ddltlonal ...eh.
3. Addltlonalsheeh may be .tt.ched 01 to personalty or re.lty
4. See Article IV, Flduclarle. Act of 1949,
, \
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k
Inventory of the real and personal estate of
O~tE~ d. ~V...l9
deoeaeed
.:r::'7E/</1 I,
a"leeSrAi~5 8AN)<' NR d~'Tl1D1I1t. ,q~dO()Nr
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/'REV-1547 EX AFP (10.93*
COHHOHWEAlTH OF PENNSVlVAHIA
OEPARTHEHT OF REVENUE
BUREAU OF IHOIVIOUAl TAMES
OEPI. 180601
HARRISBURG. PA 17118-0601
ESTAT! OF YOUNG FILE NO.
DAT! OF DEATH 02-18-94 COUNTY CUMBERLAND
NOTE, TO INSURE ~ROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAX
PAYMENT TO THE REGISTER OF WILLS, HAKE CHECK PAYABLE TO "REDISTER OF WILLS, ADENT"
REMIT PAYMENT TOI
/1.1-) en '-?,
If'
~~J
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE DR DISALLOWANCE
OF DEDUCTIONS, AND ASSESSHENT OF TAX
ACN
101
DAT! 09-13-94
==
CHARLES W YOUNG
PO BOX 4022
HIDDEN VALLEY PA 15502
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
r
A.ount Ro.lttod
~-
I
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ..
REV: m";" EX" -A F p.. i 1 jj:93Y -Noi'"i cr-OF - "INHER"i f AN-C! -i'"A'x -APPRA"i S EHENT ~""A i:. rOWAN-C!" (ili' "n.."_....." - - -"
DIS^LLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF YOUNG CHARLES H FILE NO. 21 94-0224 ACN 101 DATE 09-13-94
'tAX RETURN WAS I I X) ACCEPTED AS FILED
( ) CHANDED
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON! ORIGINAL RETURN
1, Rool Eltoto (Schodul. Al
2, stockl ond Bondi (Sohodulo B)
S, Clololy Hold stock/Portnarlhlp Intorolt (Schadulo C)
4. Hortgog../Not.. Rocoivoblo ISchodulo 01
5, COlh/Bonk DOPOlltl/HllO, Plrlonol Proplrty (Sohodulo E)
6, Jointly Ownod Proplrty ISohldulo F)
7, Trlnlforl ISchodulo 0)
a. Totol AI..to
(1)
(2)
IS)_
(41
(5)-
(6)
17)
,00
592.203,00
,00
,00
37,142,00
,00
,00
la)
629,345.00
APPROVED DEDUCTIONS AND EXEMPTIONS!
9, Funlrol EKponlol/Ad.iniltrltlvo COlt11
HlocIUonooul E.ponl.. ISch.dulo HI (9) 37 ,165,00
10, DObb/Hodgogo L1obIUUo./LI.n. (Schldulo II 1101 197,00
11, Totd DoducHcnl (11)
12. Not Volul cf To. Roturn 1121
13. Chlrltoblo/Dovorn.ontol Boquooto (Sch.dulo JI liS)
14. Not Voluo of E.toto Subj.ct to To. (14)
NOTE: If an a...,.ment was i..ued pr.vioU.ly, line. 14, lS end/or 16 and 17 will
r.flect figure. that inolude the total of ALL return. a......d to date.
ASSESSMENT OF TAX! -
15. Alount af Lino 14 toKoblo ot 6X roto (15) 591 ,983,00
16. Alount of Lino 14 to.oblo ot 15% roto (16) .00
17, Prlncipol To. Duo
TAX CREDITS!
PAYHENT
DATE
37,362.00
591,983.00
,00
591,983,00
X,06 .
X,l5 .
1171
35,518.98
,00
35,519,00
RECEIPT
NUHBER
DISCOUNT (+1
INTEREST (-)
AHOUNT PAID
05-16-94
886081
1,775,95
33,743.00
PAYMENT MUST BE MADE BY 11-18-94M,
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
35,518.95
,05
,00
.05
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
IF TOTAL DUE IS LESS THAN fl, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAY 'E DUE
A REFUND, SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS,I
,
.,
RIlIERYATlOHI E.tat.. of dle.dlnh dvlnst on or before a,ulber 12, 1982 ... If anv future lntlrllt In thl IItat. 11 tran"t"r"
' In Po.....lon or ,nJov..nt to Cl". B (0011,tlrll) blneflolarl,. 0' thl dlctatnt a'ttr tht.xplrttlon 0' Iny I.t.t. for
11'. or for v..rl, thl Co..onw..lth hlr,bV IMpr..,.v r...rv.. thl right to appr.I.. Ind '1'1" trln".r Inherltlnc, 'IXI'
It thl lIN'ul ellll . (collltlrlll rat. on anv luoh future lnter..t,
PIJRPOSf OF
NOTltEI To fulfill thl requlr...nt. 0' Slotlon 2140 of th, Inherltlnol lOG E.tatl 'IX Act, Aot 22 of 1991. 72 P.S.
SloUon 2140.
PAVHEHTI Dttlch thl top portion of thll Notte. and tub,1t with your plv..nt to thl Righter of W11l1 prlnttd on thl 1'1\111''' I1d','
....H.k. chick or 10nlV order plvablt tOI REOISTER OF HILLS, AGENT
All Plv.ant. rtc.lv.d .h.ll flr.t b. npplltd to Iny Int.rt.t which .ay ba dUI with any r..alndlr applltd to the tax.
REFUND (CR)I A rifund of a talC orldlt, whIch WII not rlqu..t.d on thl T,ue A.turn, ..y bl r.qullitld by cOlplttlng .n "ApPl1catlOf1
for Rlfund of P.nn.vlvanl. Inh.rltlncl Ind E.tatt T.N" (AEV-ISIS). Application. ert av.llabll .t thlOfflol
of thl R.gI.t.r of Will., .ny of the 23 Rlv.nul Ol.trlct Offlo.., or by calling thl 'Plol.l 24-hour
.n.warlng ..rvlcl nueber. (or (or.. ordering. In Plnn.ylv.nl. 1.800.S62.Z050, out.id. P.nn.ylvtnl. end
within 10011 H.rrl.burg arl. (717) 787.1094, TOOt (717) 772-2251 (H.arJng I.palr.d Only),
DeJECTIONS I Any p.rty In Jnttrut not utltfl.d with the .PJlr'I....nt, allow.nc. or dh'llow.nc. of d.dYotJon., or a.....Mnt
of t'll (Inoludlng dJ.oount or Int.r..t) a. .hown on thJ. Hotle. IU.t obJlot within .Illtv (60) day. 0' r,cllpt of
thlt Notlc. bYI
ADMIN
111RATlYE
CORAECTIONSI F.otull Irror. dl.cov.r.d on this ........nt .hould b. addr....d In writIng tOI PA D'Plrt.lnt of Rlvlnu't
Bur..u of IndivIdual T'll", ATTNI Po.t A.......nt A.vl.~ Unit, DEPT. 280601, Harrl.burg, PA 17128-0601
Phonl (717) 787.6505. S.a page 3 of thl bookl.t "In.truotlon. for Inh'rltano. rill Rlturn for, A..ld.nt
D.c.dlnt" (REV.lSOI) for an 'Nplanatlon of ad.inl,trltlv.lv oorr.otabll .rror..
If IMY till dul JI Plld within tnr.. (3) cII'ndar lonthl after thl d.c.d.nt'. d..th, I flv. parc.nt (S~) dl.count 0'
tha till Plld 1. allowad.
--wrlttan protllt to tha PA Olpertllnt of R.v.nuI, Board 0' '\PPllh, DEPT. 281021, tlarrltburg, PA 171211-1021, OR
u.l.otlon to hlvo tha .atter dlter.lnld It audit 0' thl account of the p.rsonal rtpr...ntatlv., OR
.-apPI.l to the Orphlnt' Court.
olBcou,n I
IN1ERtIl.
Inter..t It clllrgld b'DIM'ng with flrtt dlY 0' dalinqu.noy, or nln. (9) .ontht Ind on. (1) dlY frol thl d.tt of
dllth, to thl dltl 0' p.v..nt. rlN.t which b.c... dallnqu.nt b.fort Jlnulry I, 19.2 b..r Int.r..t .t the r.t. 0'
.Ill (6~) paro.nt plr Innu. calculttld It ft dillY rlt. of .000164. All tIXI' which bl~'I' d.llnquent on .nd .ft,r
Jenu.rv 1, 1912 will balr Int.r..t .t . rlt. which will vary 'rol oll.nder v'.r to clllndar v..r with th.t r.t. .
tnnouncad by the PA D'Plrt..nt cf AlVlnUl, Thl appllolbl. tnt.r..t r.te. for 1982 through 1994 arl.
'!!!r Inttrfl.t R.t. Dally Int.r..t Factor !!!r Inter..t Aate Dallv Int.r..t Flotor
1912 lOX ,OOml 1986 lOX ,OOO27~
1.85 I6X ,000111 1911 9X ,OO02~1
191~ 11:1 .DOOIOI 199-I991 IlX ,OOOlOI
1985 m .000156 1992 9X ,OO02~1
1991-1"" 1X ,000192
--Int.r..t I. c,lcut.t.d .. followlI
INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DEtINQUENT X DAILY INTEREST FACTOR
--Anv Hotlcl i"Uld Ift.r th. t.M b.eo... d.llnquent will r.fllct an Int.r..t oalculetlon to 'Ift.,n (15) d.V"
blvond the dltl of the ........nt. If plv..nt I. ..d. .ft.r thl Int.r..t cOlputatlon dlt. 'hown on the
HOtlCI" Iddltlonll Interl.t lU.t 01 calcul.ltd.
~Df
IlOTlct:t,
PAYIlEllT,
RErUND lCAl'
"
".'It'
,
"
"
To fulfill lho r"",lr..,II of Stollon 214S (bl of lho Inhorltono. end EIII" TIX Aol, Aol 22 of 1"1.
(n P,S. Stollon 2141),
Dol"" lho lop porllon of Ihlo Noll.. ond lubIolt with your pl.-I 10 lho RIsloI,. of Wllhprlnlld on lho
rlyer" IldI.
-. 1tIk. chick or .....y ordor p.....I. 10' REOUTER OF MILLI, AI/EHT.
... ""YtIOfttl reo.lvld ,hill be .,HId Ur.' to ....y Inttrll' which ..~ be due .,Uh InY r...lndlr IPPllld to thl tax.
A r.'und of I tax or.eH t uy be r""ltact by C1011f1htlng en "AppUc.Uon for R"\M Df Ptnnlvlvlf'd,
Inherlhnol end Eltlt. TIM" (REV-IUS), Appllolt1on. Ir. IYaUlbl1 .t the OfficI of tho AltAlt,r of Nlll1,
eny of the 2J Rlvlf'IUtI Oiltrlot Offlc.. or 'rOIl the Depart..,,". 24~hour In,verl". ..rvlel OUIb.r. ,ar font ordering I
.n Penn.~lYenl. 1-100-'62-2050, outside Penn.ylvant. end ~lthln lOCI. "-rrl,burl nrl. (717) 7"-1094,
TOOl (7111 n2-2Z12 lHoorl.. lopllrocl Onh),
OIJECTJOHII Any Plrtw In Intlr..' not IIU.f11d with the ........"t of tar. II thotm on thh noUtt "Y objlot ~11thtn
I1Mty ('0) diY' 0' reol.pt of thl, Notlol bYI
--wrlUen protllt tet the PA o.,lrtMnt of R.v""", laird of A"..ll, Dept. 211021, Hlrrltbur" PA 17UI-I0U, OR
.....lecUng to hlv. the nttlr Ht.r.lned ftt iud It 'of the per.0MI1 repre.lnt.Uw, Ollt
....'PP..l to thl Orphan" Court.
AIIIlIN-
ISTRATlI'E
C_CTlDNI,
IWl1!RESTI
Featua! .rror. dl.CllWlred on th1t ..H.......t .hould be Bddrellld In writing tOI PA o.p.rt...,t of A.vtN1Ut,
lureeu of Indlvldull l'K", AllHI pa.t A......-nt R.vl.w Unit, Dlpt. 210601, Hlrrllbur., PA 17121.0601,
Phone (717) 717.,6501. hi Pttl ] of thl booklot "In.truotlon. for Inhlrltlf'lO' l.K A.turn for a Allld1nt
Decedent" (REV.lIUt) for en IKPllnltlon of ~Inl.trltlv'l~ eorrlOt.ol. .rror..
For dlt.. of Hlth onIor Ift,r 10.5.'1 Penn'~lvenl. E.tate T'K b..td on the Ftdtral Eltat. T~
return 'btoMe' delinquent .t thl IxPlratlon of nlM (0" IICM'Ith. fra the dati of death.
For dlt.. of death prior to 10~1"9l Penn.vlvlnll E.tlt. T'K ba.ed on thl Flder.l E,t'ta T'K r.turn
blooM. delinquent .t the 'Kplrltlon of .llII1t"" nl) IIOnth. frlMl thli dati of delth.
Tax.. which bM.. dlllnqutf1t blfor. JtnUar~ 1, 1912 belr Inter..t It the rata of .he (6X) perolf'it per If'tq
a.laulltld.t I dallv nt. of .00016_. AU teKII which bee... delinquent on or Ifter JlnUlrv 1, 1912 NUl DlIr
Inter..t It . nt. which wUl vlr~ frH alllndtr Yllr to allendar nit with thlt rlt. IMCKNtd by the PA
Dtpart-.nt of ARVInUI. The tppllclbl. Int.r'lt r.t., for 1912 thr~ 1994 Ir'l
!!!! Int.rllt Alt. DIUy Int"lIt Flator ~ Interllt A,t, Dilly tnt.rllt FlOtor
1'1Z 20X ,000545 I'" lOX ,000274
I95S In ,0DD4:1fl 1957 9X ,000247
1'54 IU ,000501 1911-1"1 lIX .000501
I'll nx ,000556 1"1 9X ,000247
1"'-1994 7X .D00I92
utnt'rllt 11 cIlcullted II followl'
INTEREl! . IALAMCB OF !AX UNPAID X HUKlsa OF DAYI DBLINQUEK! X DAILY IM!BREI! FACTOR
."Any NoUCI 1I1Ued Ifter thl tlK becOMI dllInqutnt NUl rlfttat en Interllt ellculaUon to flU..., (11J dlVI
blWond thl dltl of thl ..H...."t. If PIYHftt' 11 .Ide IUlr the Inttrllt C1.,utIUon dlt. IhcMfn on thl
Hotlcl, Iddltlonal Intlrl.t IUlt be vlIcullttd.
Internll Revenue Service Center
Mid-Atlantic Region
Department of the Treasury
,;..)
11J:'
Recurch:V,' :,,) of
Retjl< II., ,) I.vills
DO-23/CBD
")
Dale:
'95 JAN 17 P 2:11
Eltete of:
CIIl\IH,ES II. YOUNG ,;(1- 9J/ ~ .2.il.J{
Dlcedent'e 50elel Security Number:
172-32-0849V
olte of ollth:
FEBRUARY 18, 1994
Per eon to Contlel:
NELSON M. BLAKELY
Centlet Telephone Numb..:
(215) 516-3946
CHARLES W. YOUNG
P. O. BOX 4022
HIDDEN VALLEY,' PA
CI(jrh:' , . "r.;n~rt
Cu I "0 I~'A
rn ~iJ, 'W lei \, 'I
15502
Ellete TI. Clollng LI"er (Thllll nol I bill ler tn due)
Our oomputation of the Federal tax liability for the above estate is shown below.
It does not inolude any interest or late payment penalties that may be oharged, but other
penalties have been oonsidered in the oomputation. You should keep a oopy of this letter
as a permanent reoord beoause your attorney may need it to olose the probate proceedings
for the estate. This letter is evidence that the Federal tax return for the estate has
either been aooepted as filed, or has been aooepted after an adjustment that you agreed
to. .
) This is not a formal olosing agreement under seotion 7121 of the Internal Revenue
Code. We will not reopen this oase, however, unless Revenue Prooedure 94-68, reproduoed
on the baok of this letter, applies. .
If you have any questions about this letter, please write or oall the person whose
name and telephone number are shown at the top of this letter. It you write to us with
questions about this letter, please provide your telephone number and the most oonvenient
time for us to oall it we need additional information. Please attaoh this lettel' to any
oorrespondenoe to help us identify your oase. Keep the oopy for your reoords.
Thank you for your oooperation,
Enolosure I
Copy of this letter
Tentative tax .,"","'".",."""""""",.""
Less: Aggregate gift taxes payable (for gll1s made atter 12-31-76)
Unified credit .,',."""",.""..".."
Credit for State death taxes ""',.""".
Credit for Federal gll1 taxes (on gifts prior to 1-1-77)
Credit for lorelgn death taxes "",."""".",
Credit for tax on prior transfers , , , , , , , , , . ,
Total subtractions
Net eslate tax
Penalties. if any
, , . , , , , , , , , , , , U.B,h6},4 .00
, . , , , $--.=Jl.-__
, , . . , , . , , , , $.l92_,_80_0,.00
, . , . , , , , , , ,$ -0-
, , , . , , . , , , , $ ___-=.0.:::"...,
, , , , . " , . . . $._-=-Q=---
. , , , , , , , , , . $, __.:::0".....,
, , . ~
""'''''''''' ",.." ..,$
, , , , $
192,800.00
, ,.0-
,-0-
p ,0, Bo. 331, Benaalem, P A 19020
tove,)
Letter 627(9C) (Rev, 5-86)
R... Proc. 1)4.68
SECTION 1. PURPOSE
The pijfpoM of Ihls revenue (lHll.:t,
dUfe II to Impllfy, UpdllC, and reo
'UIII 1M condltloru lei follh In Mev,
P'oc. II-II, 19tH C.B, '14. undor
whkh . UN eloted .flfT ulmlnaUon
In 1M ofOcc of I Dlml.;t DiIKIO! of
Inlttnll knmue may be rtopcnfd 10
mak. 1ft adJlUlmenl \lnflvorable 10
the lUpl1ft, Th1I rt\'tnue procedure
aIIo _ . II&t (DOl a11IMlu.I"1
that _bet (II "".In <onllC1l by
1M Senlcr with. l.'p')llr lhl' dn
not (ontlilulr an eumin_llOn, m\r",('
lion, or lropenln, of an t\arnlOiIIOIl,
and 12I Wllin Iypc' or CI\t' in ..hldl
fetoolldfflUon i, ntll cuntltleml "
fcopcnin. or the "'ll.
SEC. 2. CHANGES
,01 Seclloll 4,021fll1dl 1\ amcndeil
10 ,rOwan inert.nll uodel ~ MlI' of
the Inlernal Me'lllnUe ('odC' III the
Ihre\hold Imllunl nr Il\elr")m~nl
,uble" 10 J0ll11 Llllnmlllee le\It",,"
from \2oo,{...., 10 S 1,<XX.t,OO'I
.02 ^ ntlll ,wioll ,4.0~P' n addctl
10 (Iaril, Ihal ~eflaln ((IllIa,I' ~I'h
('oordlnmd hl'mlnllU'tO Prn,rarn
C'CH"I la,payel\ are nlll con\III,
:recl e\lmlOJIIOn\ or inlpeClhlll\ 01
OOO~\ (If Iccounl ((" purp(l\t~ III
~ lfoOllbj,
,0) A ntv. ,wlnn 4,tll(RI i, addtll
111 pcrmll J 'tcond in'fIt'~'liun Ilr .1
("(:1' I.'PIYU'\ 00l1~' of il~''''lIlln1
v.llh 't'f'(C1 ltl a panlcular 101.\ \"'"
undL'r ~'trlaln l.'ircUm\lan...C\ ami \'1111'
Ullllln\
,(\.I ..\ nc't\ SWlIln 402191 II addtd
III '1111t Ihal il WOII...1 0\ Iht ~I;'r\l,I'
\lllh a U\pJ)el J1IH\Uanl III ,111 ,'II,
\ance Plldn, ,"~reemt/ll 1"..'1','''1
ptehllnl coMtt,nce, or Ihe e\alualll'o
ami JHocUUn1l of an AI',"" retltle\!.
annualltpotl, tlr tt~ewal reque\1 un,
lItr Re\, Pt(I\' , ~I.U, 1'N1-1 ('.1\
~2h. n 1101 an e\amll1i1UOIl, Impt.;,
Illln, (Ir le(lJ1tnln~
,ll~ A ntv. \t!...lhlO ,tOW III " adut'd
W \lale Ihal an adjuurnt", In .,
1"\{1a)t'I'\ 1I1coml;' Ill' nlurn all\m~
flllm ,1 dl\\IC:ran...) dl\clnltd duon,
hmplo~tf Plan! and hempl Ot1lalll'
lllllom cornpllanl;'t Ic1i\'iliu doe\ mIl
\'(InlliIUlt an r\lmlnluun. impeclIon,
llf lellpcnmll If Iht adjuumenl h nol
madt III wnJunC!loo \Iollh an I;'\:lllll'
nll100 01 Ihr la\J1ayt'I'\ incomt ,Ia\
Itlurn,
,(ltJ ," nr,>, \Wlon402l1111\ added
10 ,llle Ihll a eonllcl with it IllIpa't'tt
10 t'~.IUllt Iht 1.,pI)'tr', dala $1ro.
~'mm~ Ind accounlln, ,yuem~ III Ill.
d~r 10 dmrmlnt' \Iohelhtl Iht la'r3H"
m3\ limll 11\ lelml!lln 01 lIlad1l1H"
\\'/l'\lllle IC\'IIuh, fll~ PUffl(l\t'\ IIf RCI
PilI", 'll'~'l, I'WI.~ ell, !t~I, 1\ 0,'1
all e\ilnllnalltln. lO\flt';II(III, IJf II"
Ilflt'/lm~,
SEC ], SCOPE
I hi\ J1w,;tdulr I't'IIi1Ill\ III .Ill ~',I\~'
1t'~aHllt,\ III l)rt fll .fit\, III \Iohldllh(
prillf audil and ~onltftnct il"'\llll\, II
,1111, llHI 11111 C\h'lal ""\IHhllt!. I;
II 1\1 lUll n' 111\' 11111,': III Ill\" 111'1',
I>lIcIIIII, II dn~'\ 11111 i1I'pl \ 1.' ..I'
pr\'\llllllh ~ 111I~'ll ,111.'1 ,\111.1,1." ,I'
h '\l'r~,""I\ (ltll,,'. 1" PI,II,,' I I',
.1'11
.
IEC. 4 DEFINITIONS
(II (11.\,'d (all'
III ,\ ~'.l\C iI~ln'll ,It Ith' illl!!.,
leltl II ~'(lll\ldelt~1 dl'h'd \1 hl'lI Ill,
latl'a)f,'f l\ nollflt,1 III \\lIIIIl~, ,1110
111\11I~'I "'(lnftrtll~c, II ,11l~, III all"1\1
rn~nh III IU\ Ila!lillll III .t...,;tplilll.e ,,(
Iht la\pa)t'I'\ Itl\JI11 \Iollllt1111 dlan~l'
t~1 ^n una,lttd IIKlllllt, t\l"'t. !II
~1I1 la' "8\t' II ~'IlIl\ldtl<:d dll\t,l
\\hen lht ~IIOJ lor flllll~ .I r'\'Whltl
....ilh ''''t Unlttd SlillC\ 1.1' l{1111!
\J1tcifltd In tht \lalUI(II\ Ihlll,C III
ddlCltOC) tHutd t1~ Ihl' OI\IIh'l Ill'
It.:lur t\$1llh and np Iltlllllll1 ',',JI
fllcd,
1.11 An unllllttd t'mr III cmrltl\'
mtnl 11' CI\t h Wll\lUtltl! \'IO\cd
'oIhtl1 Iht pt'liod fill (Illn~ ,I rlllll.'.1
..nil rCllllt'~llnil' c,"llll\lUerilllllll tn IIH'
"prelll\ Offlct \fl('\'lfltd In lilt pIC'
11/1l111lll) 1I;'lltr t\Pllt\ and rll' pWltll
111 requt\1 fm ApPCilh \'IIl1\ld~'''llh'lI
II f1ltd
,O~ I:\lullI11aIl01l\. 11l\1'~';1I11l1\, .md
Rt(lfl('llIn~\
n, ,\ \'111111\" \Iollh il III'fl,I\\'1 III
';llIlt,lll1allltfl1all\.lllH dW\'.11 ~"I"I
II nlll illI I;'\illlllf\.lllllll, 1l1IPI.'.lIlllI, III
ltuJltfllllV ,
1211' \.'Ulllld \Iollh II 1<I'll",rl III
Itlih UI "dJu\! ,\ dl\,;rtp,llh'\ hI'
I....etn lht' la\pJ\\'I\ la\ tt'lUfll and
1111 Informal lUll relllrll h nnl 111I e\~'11
iUalllln. impt,;lwn, (lr le,lptom~, I III
thi\ pIUr'n\t, Illl mllltl1lallOn It"HIl
lI"hlllc\ il Itluln dod JO amenutd
lellllll filed !l\ ,I Ili\Illlel\hlp. fldll~la'
1\, or \1/1,,11 !lullllt\\ ~'nrpllrillhlll
01 1\ .:nrllit'.., III \Crll) iI di\~rtpilll'
.j dl\dmrd ~) In IflhHmolUnn rt'1L1I1l
mal.hlllV IHu~larn ""n 1I1.'lu~k HI'
Irt"'hIO \11 Ihe lil\p"~(,l\ tllln~\ ni
d(\'llllll1. III Ih.' t'lrlll 1I~"\'H.lI) 11'
ftltllH' lhe dl\('rtran..'~, \\llhr,ur h'H1~
..nl\\llltleJ an t\llmlllilllnn, 1O\J1t\.
lIun. (If Irnptnlllp \Iollhrn 111\' IHt',llIlnV
of ~ ~MI~loI -', \'lll1lilCI III \Cllh .Ill
I1trn Ilf 1I\.'('m~ \hll'AlI tin all IIIfml1\il'
IUlII relurn Illilla\ Itlllln 1\ Ilut"
IWfl~'illi(ln {If 'i1 J1\crcpan;~ \Iohcrt
Im'h Ilrm (If Incumt 1\ nUl rrqulltd
!l,tll' 'hll....1l ill " \pe';lrh: line II till 1111
a la\ Irllun ~or e\ilmplt, 111\Ulal1,I;'
,;umpillllr\ maklO' paymenl\ II' a
d(lctOl of SbOll or mOlr lIullo, II
.;Jltndal H'al mU\1 111101111 II turm
IINQ.,\t1SC 10 IlIe docIllf, lht du..tnl
II only 'elllllltd III II1dudt Ihill In
\'omt "1111 ",htl pto\\ It\'tlph UII
S.:htdult ('. I.orm 1tJ411. IIlhe Illl,ltlr
rtrolled IIro\\ leccipl\ uf a Jill'tf
alUounl Ih"h Ihl;' hllal ,HUllum 01
100:omr ,hown on fOlm lem-MISe
Ihtft' ""ould nOI !It . dl\Clrpan,\
t1ttVt~tn Ih~ IOlulfllilllun rl'IlHII\ ;1111.1
Iht m...llllle la\ renuII
141,\ (Ollla\'1 Wllh all HlH'\lllI Il'
It'Ilh Ih~' aWII<I.'\ l\f, I" Ihl' !le,'1!
Inl, ,I liI\ ~htl!l'f I(C\1I",,,III'1l nUIlI'
t>~1 1\ IWI In C\il11l1ll.11IlHI ....111111I Ih,'
11I,'Jlun~ tll ~ ~f~l~lI'J III Ih~ nll'liI
IhJI Itl\' \'nnla,;1 h II' Ih'Iefl11ll1,' Ill'.'
net.J !Ol ,I 1,1' ....lIdh'l HeVI\II,IIIl\11
l1unlh~'I, IIH' lllll" rn,lllllll \t1uVhl
Vtlluhl h~ 11Il\l1~'11 h' "lq.lIl1l1'~' 111\'
lIiHIwarlll ldl H (I' Ih,' 1'IIII1WII'!
le, I ht, Jdlll\IIlH'l\1 ,II illl UII,III(I....,
,Ihl\' 1l~'f11. 11r .W ,lClllltlrn~'111 H'\uhlfl~'
lInl11 1,'11.'1 1\1'\'\ III It'nl,I' \~'lI!Cf
.1'1f \', I h III fll (If'''I1I1\, I' 1I,'~ .01111.1
1'lnl"I 1'1' ,l1l t'\iHIIIlI,tllllll IlIt"I'tIIIl,
,I IUh~l"11I"1I1 ,'\,lI1l1h,1I1>1II llt,<:, 11101
.01111111111' .1 1\'(11'1'11111\' II' ,I ,,1'\
.1,,,\',I,l'!I"I'\,lItilll,lllli!l
llll 'J(C,1l1l\lJtl,111111l111 ,I ,,1'(' II IWr
\lllllldCII'II ,I IWrrlllll~ .1Il1l. Iht'l."
IUft, ItqUllh lit' JI\j1w\,,1 III Illuau.',"
III il lill/11 lellt' IIJO III SCI 1m
(III u:\t\ jO\llhlll~ ~ 1111.
(01 cah" In\llhlllt' Iht ~t.lI III lie,
dUclltlll (If a n~l Opl'rillll1~ Iln\ ,',1111,
tJ.a~'~ m ,imilJI 1)'J1t lit ,'Mil hold
undcl nlht'l plolhltlln III Iht ("'Idc;
lcl ~"t\ III \Iohldl Ihtrc ha\t 11(('11
In\olunlll) cllll\millrn lInlllhl' la\,
pa)u hil\ nol lecUII,pUltd hl\. her 1.1\
IilbUII)' \Iohl'n hl"\!le dill IInl Itplih'~'
$1IO(lfrt) Vtllhll1lht lime J11l1\'ldtd tJ\
, 10H; 111
Idl ~'inr\ H1111hin~ allmerpapltl1t
10 tUCH of SI,IXJU,tUI, \utllt''''1 II'
Itlle\lo tJ> Iht Joint l'UIlllllllltl' on
tol.ullllnundt'lt MM
PI " \'unWI Vtllh a (Tflla'pJ~tl
tl'llu('lllnr Iht Vtlil1cn \lal(,II1t'111\ Pili
\ldtO lllf III H~'\, P,II\' 'l,j.f19, III
!hllll)lIl~ .1 1oI.\JIa)CI 111.11 II IIn 111I1~tl
ljuallflt'\ fill Iht ('umt!if1illtd ball'"
1101llun fl/u8101m, h 11111 "'(lmldtrt~ an
1'\lnllfliUmll I liCIt/lilt. all\ \uhw,
qutnl c\.mHlJIll111 dtl~'\ 11m "'lllI\llluh'
il 1t'IlPtllln~,
Iflllnlht,',l\tllrJl'Il'li"J1aw,
Ih(' 5col';" ma,l 1n\1X''''llIu' tlt\piI)er'\
!look, uf "......ounl ....uh Ir\lIt\'1 10 la\
~rlod, nul cUlrtnll~ IHhlu C'''lflln;j,
lion in ordtr 10 \clih thl' an'Uril,'\ III
atJjlUlmenu III IIn Utili (I' Iltm\ hll
Ihll\!;' pc,lud\ lalln 110111..11 Ihc la'fl.1).
er mldt 311 ".act:t'leraltd 1\\111' 't\\llu,
11011" fN1Utll. t1, 101 ill ilt'~'lHUln,;t
\Iollh an ".I....tltr~Itd I\tU~ It\CIluIHln"
l1~fetl1ltnl I1tl\locen Iht Srr\'I~'t OInt!
Ihe I,"pa~.r', Stt Kr\, Pw,,: lJ4-tl7
.'n in\$1t'...litlll Illadt' put\t1itrlr III Ihl\
ral.~raph ttlillln, It I lln~ la\ f'C'lIod
...11I nnl !It' ,'lJll\ldeftd illl Ul\PC,'HI'"
II' fin C\MIIIIl,Uilln and ..ill nUl P't"
...Iudt a 'lIhll'~Ul;'nl 11\\~';llllO IIr t\.
aminalltlll Ilf Ihat 111\ PCllll{j under
1 160~'b' pro\ldetJ tht li\\p;I~Cr \\1
IIl1ret~ III \10 tillny IlIICH Itl I he to\J11;'\"
lIun mad" flut\ualll In IIIt\ $1ara~laph
I'll A ~'llr1la"l tJI Ih~' !oto.'l\l\'" \101111 .1
ra\flil)CI PIlI\U;1nl hi "n 1\1',' prdl
hnl! ':llnltltrl,.t, {If lilt' t'\'llluallnn and
J1fl1~'t"IOJ of "II MI..' ICqUtU, arllluill
Irpntl, 01 l('nelllllltCjllt\1 under 1(".\
I'ro.' 111.n Ill'll. 1 (' It, ~~(" 1\ IlIlI
an ~'\,llIllllalllll1, 1Il\III'~'llllll, III 1\'
\lfll.'llInil'
1101 All ildJlJ\tlllCIlI \tl ,I 11I\P,1)1'r'\
111,1lrm ,,,\ 1,'lullI dll\If1~ (Will ,I
dll"trdIK~ dlldo\tll dUllnl! f',mplm,
ee I'lalh and !:\('Illpl (Jrlulnllllllon\
l.'tlmphilll~'t Icll\ilic\ la\ dt\~'li!lcd In
IRM 111f1\1~, "RtIUII" Wllhlll Ih~'
JUll\diclill11 (If bllnlnillton Ill\l.
,lim", dnt'\ IWI ,"'IIO\IIIIIIt' an "11I1lI'
Il;IlUlII, 10\pc';lwn, 1'1 rt'tlpCrlll1~ Illllt
,11IJu\1 mt'" l\ rWI mud,' III ('l1nJun~',
linn \101111 all t\alllll1iUltlll II' III,' Iil\'
p,lI'l.'r', Ith'llOlt 1.1' rtlUlll, " \';1/11<1,'1
II' \t"'~ ",ll\,;,eJlilllq bel\\tcn Ih~'
InOlflle liI\ ItlUlll lHHI !hl' t1tlll~\ llnd
1t',lHth llf .Ill el1lfllu~l'c pl.1Il III ,Ill
~'\~'rnrl tHl/ilnl/JIIO/l l1la~ 1I",1I'lh' III
11l~...1I1111 III Iht' lil\p.I,V\'r', lUHlll1C 101\
In'lltll\ II' Ihl' t\lelll llt'l,'e\\;tI\ rll
,,'fIll Ih\' ilH'lIl...'~ uf I IlL' lIhlft'f1.trI..'\
IoIufwUI t1tlllV ';1011\111,,11'1.1 illl t'ilrnlU,l'
IIOtl, 10\11(\'11011, III rt'tlllWII1I1 I\tlhill
lilt' l1l~allln~ 1I1 ~ 1(,m,
till ,\ 1lll1l11\I \\1111 il 1,l\IIJ\e1 10
('\,llthlh' 1111' 1,111',1\1."'\ ,1.1101 pllll.'l'Il'
111~' /Iud Ih"llunl'n~ 1\\ll'l1l\ 1II "Idr~
:1' Ih'rrllllHl\' VtIlI'IIII'1 I Ill' 1,l\P,l\~'
111,11 IUlul 11\ '''Ielllltlll l'l "1>1\1\1111'
\\'l!,.ll.k 1t'.<'llll. lor PIIII'II\('\ III HI'\
1'1 1I~ 10\ ell, 1'1111 ~ ( II k-l I. 1\ 11\ II
,Ill ("',lIlllll.lll,ql Ulll',',lhill I" II'
"1'.'\11111'
SEC &, POLICY
,(II '1 ht Inlelllll Rt\tout Sm I~'~'
\Ioill nUl Hopen .0) c.,t dll\td afl~'r
tUminillltlo by II oiUU~'1 (lfllCt (II
\tl\lce \.'tl1ltf IOO1a~e an adlll\lIn~
Iln'a~oratltt III Iht l,l'J1a~,1 llnll \
01 Ihl'lt I' tHdtn,;t III II.ud, 11 '
(tAnnCt, ~\,Uulltln, conculmenl, 'II
rnnltprt,enl.lLon tll a 111.11"1.1 1;",:
121 Ihe prlUl c1o\IIl' Il1\uhtll ,I
dtllrl)' dtflned \uh\luII".1 Will h,IH'd
on all tUlbll\hcd S('I~ I~'t pO\1l1ll1l n
nllfl8 III Iht Ome ,11 Ihe JlH'\ lUll'
t\amtnallon;1lI
(11 olhtl ~'lInllll\IanCt\ t\1\t 111,11
H1dicalr (.ailufC It1 rCI1f't'n \IoIHI!.! 1,\' .\
\CIHlIl\lIdrnlOllllilll\eUOIll\lllll
,02 ^II rWlltnlll'\ mu\! tJI' 'lI'
prmttl hj lilt ctl1d, baOlIl1.1111111
1>1\1\100 1111\111.-1 Ollt,'lllt 111 ~lIl'.Ill\
hntd (JUlIl,'U" tlf <.'tlltl, Cumplli"'.,'
llni'hlll, Illl 'oI.\e, IIndtl hl\'h~'1 III
rl"dlclllln, 11 an Itddilltlllal in\pe\'IHlIl
(If tht' l'\piller', II"{I~\ (II aC~'lIl1nl I'
n~~'l.''I\al), Iht nul Ice 10 Iht li"p,l\~'r
Itllllltt:tJ 11) 11MUltll mU\I!lr IlllIH'd
h) Ihe ChIef, humll1atltln 1>1\1\11111
(l)iUfl~'1 IJlrt'~'lul In SlItiln~lmtd \)1'
trl\'hl, tII Chid, l'umrliarh'~' 1>11 I
\1011, hll ,',ht\ undt'f 11IvI1(r 11111\\11\
Ihll\,
SEC, 6. EFFECT ON OTHER
DOCUMENTS
R(\, 1'111\,', H~- 1.\. "HI\. (1\
~ 14, 1\ 111pcr\cdrd
SEC, 7. EFFECTIVE DATE
I hl\ 'tltnut pfll,;tdUI~' I~ ttledll I
()~'lUhcr Jl, IW4,
SEC, 8, DRAFTING INFDHMA TlON
..
Ih(' 111I11';IP,ll illHtllir III 1111\ II.:' .
IlUrfll(1cedulti\ tieralllt\ ('1111\;,
III the OffICt' of Anl\lafll nll~!1
('olloul lInromt' T a, itnd ^~'C('\lIll'
illlll, "Ill (unllt'l Inftltmalil111 Irpalll,
111, Ihtl rt~enuc Jlt<Il,'WUtt, l,'iI/lI,111
Mr CIlIl\II~1 ClII 120~1 f1~~-41f411 ""II
,llllll.flttcalll,
J" ("IN t,(JIIW f""",,",,'mll III ,,'u'II' "",
lI"I"'l/ml,lwlld. 0'1/11, U'''''<lI'''',III, 1/'",
m'"o1lm"fl/U"'fOI!jI/lJ/lII".
HIlt, /'lIII I, ,\tf/lll'" MM, M'.' MH
'.........,.~ I Mi,'.I, I MIoJ,4 I ~1tM,.. ,
\.,J