HomeMy WebLinkAbout94-00457
No. 21 . 94 . 457
Estate of Edward A. Rowe. Jr.
I Deceased
DECREE 01<' PROBATE AND GRANT OF LETTERS
AND NOW MA Y 19. 19..M-, In consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the Instrument(s) dated~tember 1. 1992
described therein be admitted 10 probate and filed of record as the last will of Edward A.
,Rowe. Jr.
and Letters Testamentarv
are hereby granted to Alice M. Rowe
MARY C. LEWIS
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FEES
Probate, Letters, Etc. ......... $ 340.00
Shorl Certlflcates(1 ~.. .. .. .... $ ~n. nn
ReOllllpiatlon ................ $
x-pages $ 42.00
JCP 5.00
MAY 19 T~~~~ - $ 417.00
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(7171 237-4800
PHONB
~rad J. Gunnison (#36524)
AliORNB'( (Sup. CI. I.D. No.)
~o ~N-th il\" l(:\ 6l~ I &I~'t)\
Harrisbur9' PA 17101
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shall take alternate turns seleoting individual items with my
oldest ohild making the first seleotion. Any items not so
seleoted shall be sold and the prooeeds shall pass as a part of
my residuary estate.
51.2 To the extent praotioable in the Exeoutor's sole
disoretion, I bequeath any polioids of insurance on such property
to the beneficiary entitled to such property.
51.3 I direct that the expenses of storing, packing,
shipping, insuring and delivering any such property to the
beneficiary entitled thereto shall be paid by the Executor. as an
administrative expense of my estate.
Article TWQ
credit Shelter Trust
52.1 If My Wife survives me, I devise and bequeath to
my Trustee herein named, an amount, if any, equal to the maximum
amount by which my federal taxable estate (determined without
regard to this Artiole of my Will) may be increased without
oausing an increase in the federal estate tax payable by reason
of my death after taking into account all credits available
against suoh tax; provided, however, the credit for state death
taxes shall be taken into acoount only to the extent that it does
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HSB01BIBRAD/Rowe/EdwerdoWII I/080692/pyb
not result in an increase in the state death taxes whioh would
otherwise be payable. In computing the amount hereunder, values
as finally determined for federal estate tax purposes shall
oontrol, disclaimers shall not be taken into account, and this
amount shall be computed prior to the payment of death taxes. In
addition, it shall be assumed that all election is made to qualify
all qualified terminable interest property (other than this
bequest) for the federal estate tax marital deduction whether or
not such an election is actually made. Any property in my
taxable estate which is property that by its nature does not
qualify for the federal estate tax marital deduction shall be
allocated to this trust even if as a result it is overfunded. If
any assets passing under this will or paid directly to my Trustee
are not included in my gross estate for federal estate tax
purposes, I give the same, or direct the Trustee to a1locata the
same, to this trust, in addition to the amount herein specified,
and such assets shall not be used for the payment of death taxes,
debts or administrative expenses, irrespective of the provisions
of Articles Seven and Eight hereof. Said amount shall be
oomposed of cash, or partly of cash and partly of property in
kind, valued as of the date of distribution, and shall be
administered and distributed in accordance with the following
provisions of this Article Two:
S2.1.1 The Trustee shall hold, manage,
invest and reinvest the trust property, shall
oollect the income thereof and, during the life of
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HSI011IBRAD/Rowe/Edwlrd'Wlll/080692/pyb
Article Pour
Trust Por Beneficiarv Under 21 Years Of Aae
S4.1 Except as otherwise may be provided in this
Will, if any benefioiary is entitled to receive
distribution of property from my estate or from
a mandatory
I
any trust oreated
by this Will and is under twenty-one (21) years of age, I devise
and bequeath such property to my Trustee, herein named, or I
direot that such property be held by my Trustee in oontinued
trust, as the case may be, for the benefit of such beneficiary,
in trust, in accordanoe with the following provisions of this
Artiole Four:
S4.1.1 Until complete termination of this
trust occurs, the Trustee shall hold, manage,
invest and reinvest the trust property, shall
collect the income thereof and shall apply to or
for the benefit of such benefioiary so much of the
net inoome and, if the net income is insuffioient,
so much of the principal of the trust property as
the Trustee, in the Trustee1s discretion, shall
from time to time deem neoessary or proper for such
beneficiary's health, maintenance, support and
complete education. The Trustee shall annually
accumulate any net income not so distributed and
add the same to the principal of the trust
property.
S4.1.2 At any time after such beneficiary
attains twenty-one (21) years of age, suoh
beneficiary may withdraw any or all of the
principal of his or her trust.
S4.1.3 If suoh benefioiary dies before the
complete termination of his or her trust, the
Trustee shall distribute the property then held in
trust for such beneficiary to such persons or
corporations (inoluding suoh beneficiary's estate),
in suoh amounts and upon suoh trusts, terms and
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"1IO'al'RAD/Rowt/Edw.rd.~III/080692/pyb
full authority to use suoh assets, both prinoipal and inoome, in
any manner the Guardian shall deem advisable for the best
interests of the minor, inoluding oollege and graduate eduoation,
and professional, vooational or teohnioal training, without
seouring a oourt order.
Article six
Powers of rtduciaries
56.1 No fiduoiary under this Will shall be required
to give bond or other security for the faithful performanoe ~f
the fiduoiary's duties.
56.2 Any suoh fiduoiary shall have the following
powers, in addition to those given by law:
56.2.1 To invest in, aooept and retain any
real or personal property, inoluding stook of a
corporate fiduoiary or its hOlding company, without
restriction to legal investments;
56.2.2 To sell, exchange, partition or lease
for any period of time allY real or personal
property and to give options therefor for cash or
oredit, with or without security;
56.2.3 To borrow money from any person,
inoluding any fiducjary acting hereunder, and to
mortgage or pledge any real or personal property;
56.2.4 To hold shares of stock or other
securities in nominee registration form, including
that of a clearing corporation or depository, or in
book entry form or unregistered or in such other
form as will pass by delivery;
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HSB01BIUAD/Rowe/Edwlrd'WIII/OB0692/pyb
56.2.5 To eng&ge in litigation and
compromise, arbitrate or abandon olaims;
56.2.6 To make distributions in cash, or in
kind at current values, or partly in each,
allooating specific assets to particular
distributees on a non-pro rata basis, and for such
purposes to make reasonable determinations of
ourrent values;
" I
56.2.7 To make elections, decisions,
oonoessions and settlements in connection with all
inoome, estate, inheritance, gift or other tax
returns and the payment of such taxes, without
obligation to adjust the distributive share of
income or principal of any person affected thereby;
S6.2.8 To join with My Wife or her personal
representative in the filing of a joint income tax
return for any period for which such a return may
be permitted, without requiring her or her estate
to indemnify my estate against liability for the
tax attributable to her income, and to consent, for
federal gift tax purposes, to having gifts made by
My Wife during my lifetime treated as having been
made half by me;
S6.2.9 To allocate, in the Executor's sole
and absolute discretion, any portion of my
exemption under Section 2631(a) of the Internal
Revenue Code (which statutory exemption is
presently $1,000,000), to any property as to which
I am the transferor, including any property
transferred by me during my lifetime as to which I
did not make an allocation prior to my death;
56.2.10 To disclaim any interest I may have
in any estate if the Executor deems such disclaimer
to be in the best interests of my estate and the
beneficiaries thereof;
S6.2.11 To merge, after the death of My Wife,
any trust created hereunder with any other trust or
trusts created by me or My Wife, under will or
deed, if the terms of any such trust are
substantially similar and are held for the primary
benefit of the same persons, and if such merger
shall not cause any adverse income, estate or
generation-skipping transfer tax consequence; and
-8-
HS801SI8RAD/Rowe/Edwlrd'Wlll/OS0692/pyb
56.2.12 Fallowing the death of My Wife, to
terminate any trust oreated herein, the prinoipal
of whioh is or be~omes too small in the Trusteels
discretion to make the establishment or oontinuanoe
of the trust advisable, and to mako immediate
distribution of the than remaining trust property
to the benefioiary then entitled to the inoome of
the trust property or, if there is more than one
benefioiary, to the beneficiaries then entitled to
the inoome of the trust property, in proportion to
their respeotive interests therein or, if such
interests are not defined, in equal shares to suoh
benefioiaries. The reoeipts and releases of the
distributees will terminate absolutely the right of
all persons who might otherwise have a future
interest in the trust, whether vested or
oontingent, without notioe to them and without the
necessity of filing an aooount in any oourt.
Artiole Seven
fr2Y~n For Taxes
57.1 All estate taxes, inheritance taxes, transfer
taxes and other taxes of a similar nature payable by reason of my
death to any government or subdivision thereof upon or with
respeot to any property subject to any suoh tax, and any
ponalties thereon, shall be paid by the Executor out of the
prinoipal of that portion of my estate disposed of by Artiole Two
of this Will, and all interest with respeot to any suoh taxes
shall be paid by the Exeoutor out of the income or principal or
partly out of the income and partly out of the principal of suoh
portion of my estate, in the absolute discretion of the Executor,
without reimbursement from or apportionment among the
beneficiaries, recipients or owners of suoh property for any suoh
-9-,
HSSOI81BRAD/Rowt/EdHtrd.WIII/080692/pyb
taxes, penalties or interest; provided, however, the Executor
shall not pay any such taxes, penalties or interest attributable
to any property included in my estate solely beoause of a power
of appointment there over whioh I possess but have not exercised
or any qualified terminable interest property; provided further,
however, the Exeoutor shall not pay any supplemental federal
estate tax, or any penalties or intet'est related thereto, imposed
by Section 4980A(d) of the Internal Revenue Code, whioh
~upplemental federal estate tax, together with any penalties or
interest related thereto, shall be b~rne by the reoipients of the
qualified plan benefit (including Iny estate if it is a reoipient
of any such benefit) giving rise to such supplemental federal
estate tax in proportion to the respective interest therein.
Article Eiaht
provision for Debts and EXDenses
S8.1 I direct that any of my legally enforoeable
debts, any expenses of my last illness, funeral and burial, and
any of the administrative expenses of my estate, shall be paid
from the principal of that portion of my estate disposed of by
Article Two of this Will.
-10~
HSB01SIBRAD/Rowe/Edtllrd'Wllt/OS0692/pyb
Artiole Nine
Misoellaneous provisions
59.1 Aa used in this Will, the term "Internal Revenue
Code" shall mean the Internal Revenue Code of 1986, as amended
, from time to time, or the oorresponding provision of subsequent
law.
59.2 If My Wife and I die under suoh oiroumstanoes
that it is impossible to determine whioh of us survived, it shall
be oonolusively presumed and this Will shall be oonstrued as if
My Wife had survived me.
59.3 Whenever a disoretionary distribution of net
inoome or prilloipa1 is permitted pursuant to any trust oreated by
this Will, if suoh distribution may be made in whole or in part
to a person who is then a Trustee of suoh trust, suoh person m~y
not participate in any way .in the decision whether to make such
distribution. No Trustee who is under a legal obligation to
support a beneficiary of a trust created hereunder shall
partioipate in the exercise of any discretion granted to the
Trustee of that trust to distribute net incom~ or principal in
discharge of that legal obligation. Furthermore, no Trustee
shall enter into any reoiproca1 arrangement with any other
trustee for the purpose of indirectly exercising a power
prohibited hereunder.
-11-
HSB01SIBRAO/Rowe/F.dwlrdoWltI/080692/pyb
S9.4 Whenever the Trustee is directed to distribute
property to or for the benefit of any beneficiary who is under
(a) twenty-one (21) years of age, or (b) a legal disability or
otherwise suffers from an illness or mental or physical
disability that would make distribution directly to such
beneficiary inappropriate (as determined in the Trustee's sole
discretion exercised in good faith), the Trustee may distribute
such property to the person who has custody of such beneficiary,
may apply such property for the benefit of such beneficiary, may
distribute such property to a custodian for such beneficiary,
whether then serving or selected and appointed by the Trustee
(including the Trustee), under any applicable Uniform Transfers
to Minors Act or Uniform Gifts to Minors Act, may distribute such
property directly to such beneficiary's estate. or may distribute
such property directly to such beneficiary (except if any of the
conditions hereinbefore described in (b) apply), without
liability on the part of the Trustee to see to the application of
such property. This provision shall not in any way operate to
suspend such beneficiary's absolute ownership of such property or
to prevent the absolute vesting thereof ill such beneficiary.
S9.5 Except as otherwise may be provided in this
will, during the continuance of any of the trusts created under
the provisions of this Will, and thereafter until the property is
-12-
HSB018IBRAD/Rowe/Ed.erd-WII II080692/pyb
distributed to and received by any beneficiary hereunder, the
principal sums thus held in trust for any beneficiary,
respectively, and the income thereof shall not be subject to or
liable tor any contracts, debts, engagements, liabilities or
torts of such beneficiary now or hereafter made, contraoted,
incurred or oommitted, but shall be absolutely free from the
same, and suoh beneficiary shall have no power to sell, assign or
encumber all or any part of the principal sums or such
beneficiary's interest therein, respectively, or the income
thel'eof, or to anticipate the income.
S9.6 A corporate fiduciary shall be entitled to
receive compensation for its services hereunder in aocordanoe
with its schedule in effect when the services are performed, but
not in excess of such compensation as would be approved by a
court of competent jurisdiction. An individual fiduciary shall
be entitled to receive reasonable compensation for such
fiduciary's services hereunder.
S9.7 Notwithstanding any other provision of this
Will, upon the expiration of twenty-one (21) years after the
death of the last survivor of My Wife and my i,ssue living at my
death, the trusts created by this will shall forthwith terminate
and the trust property shall be distributed to the benefioiary
then entitled to the income of the trust property or, if there is
-13-
Buchanan ~rsoll
PROPBSSIONAL CORPORATION
Allurnoy.
Mlchatl L. Solomon
717.2.17-4861
Allgust 3, 1994
. 'Man Paro
)0 Nonh Thin! SlIfel
Blshlll Floor,
Hlrrbbu,s. PA 17101.l0ll
71 7-237.4800
p", 1I7.2ll.om
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I
The Register of Wills \,-'J
of Cumberland County ,
1 Courthouse Square I,
Carlisle, PA 17013 ,., l:'
,
~n
'f);;.,
,}
'J.' ,
:1.
REI Estate of Edward A. Rowe, Jr.
File No. I 1994-00457
Pennsylvania File No.: 2194-0457
Date of Death 5/3/94
Social Security No. 004-22-9062
Dear Sir or Madam:
Enclosed please find a prepayment in the amount of $50,000
for the inheritance tax due in connection with the above-
referenced estate.
Very truly yours,
0!!:JJ:E? w~y(f)
AEW/mb
CCI Alioe Rowe
"
I'"
I
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i
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMIERLAND
}
III
_ Alice
beln9 duly
M. Rowe
eceordln9 to Jew, depo... end laYI thet she is the Executrix
of the Estele of Edward A. Rowe. J)'.
Ie Ie 01 __J::fI.mP._!!ALL___..._..._.__ , Cumberland County, Pe., d.eeesed .nd thlt the
within II en Invenlory mlde by her ._ _, " the laid Executrix
of Ihe enlire ell lie of Itld decedenl. conllltln9 01111 the personal profl.rty and reel "tete, except reel astate outside
the Commonweallh of Pennlylvlnll, and thlllhe 119ures oppollte each IIem of the Inv.nlory represent lt'l felr velu.
II of the dale of decedenl'l dealh,
!=lwnrn
Sworn
and lublcrlbed before me.
t
c( (". WI [Y ",)\hJ'~J
b..uior . Admlnl.t,.'or
52 Old Pioneer Road
N ARIAl SEAL
JACOUElI E l. DRAWBAUGH, NOTARV PUB IC
CAAllSlE BOROUGH, CUMBERLAND CO, PA
MV CGMMISSION E~P1RES AUGUST 14, 1995
Camp Hill, PA 17011
Add"n
Dal. of Death _
3
O.v
MilY
Month
''l'l4
VOIr
INSTRUCTIONS
I. An Invenlory must be flied within Ihrle monlhl efler appolnlment of personal repr.sentltlv..
2. A lupplement Inventory mUll be flied within Ihlrty dlVI of dllcovery of additional elllll.
3. Additional Iheets mlY b. Iltlched II to perlenally or really
4. S.. Artlelo IV, Flduclarl.. Act of 1949.
In t:~
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fU:V-150('ll;X. (11-g1)
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
ILI-, '.(/,) _ 'I
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
~
DECBDENT
be Jr. Erlward A.
SOCIAL SECURITY NUMBER
004-22-9062
1, Original Rolurn
FOR DATES OF DEATH AFlER 12/31/91
CHECK HERE IF A SPOUSAl. 11
POVERTY CREDIT IS CLAIMED
FILE NUMBER
21 94
COUN',Y CODE YEAR
OECEDENTS COMPLETE ADORESS
52 Old Pioneer Road
Carrq:lllill, PA 17011
0457
NUMBER
COI.,1MONWEAL HI OF PENNSYLVM-lIA
DEPARTMENT OF REVENUF.
DEPT,280001
IlAAAISDURO, PA 17121-0fJOt
OATE OF BIRTH
11 05il,'J29
2, Supplcmonlal Rot un
Counl
CHECK
APPRO-
PRIATe
BLOCKS
o 4, L1m1tod Estalo
3, Romalndor ROlurn
(fordAln 01 dealh plio/to 1:-13-821
~ 5, Fodoral Eslslo TlIX
Rolurn Roqulrod
..!. 8, TOlol Numoor of So'o Ooposll Boxos
CORRES-
PONDENT
o 40, Fuluro Inlo,o.1 Comprorrl.o
(lor d9''''' 01 dO'lh ..lIor 12-12-82)
[H 8, Deoodonl Olod Tostalo 0 7, DocodOnl Malnlalnod a Living Trusl
(Allaeh eopy of Will) (Alloeh copy of Tru'l)
,~iCOlU\E9~Ol! I~N 'CONFltlENTlAL'l'Al<iIOOMA'nON'SHOOCOBl!!DIRl!(lf . illl'l!Illl, 1,llliiilliIPIII,I"!'iI!,iiliilll:I!I:iil',1 i.'1 III. I 1:11'1 i ii "ili.!
NAME COMPLETE MAILING AODRESS
Brad J. Gunnison Buchanan IrY;Jersoll Professional Corporation
TELEPHONE NUMBER 30 North 'lttlrd ~, 8,?f F1CJ?r:u
717-237-4800 __ Harris PA 1:7101 (;, :0",
1, Roal E.lalo (Schodulo A) ( 1)_ , '. 'l
2. Sloek. and Bond. (Schodulc B) ( 2) rn ' I
3, Clo.oly Hold SloeklPartno,shlp Inlo1O.t (Sehodulo C) ( 3) 614,620.00 " I
l"
I
4, Mortgagos and Nolo. Reoolvablo (Schodulo D) ( 4) ,', ) 'u
5, Ca.h, Bank Oopo.lIs & Mlscollanoou. Porsonal ( 5) 10,250.15 .., .~..
Proporty (Schodulo E) 'tIC '.
"t> '-I --
. .~ \l1
8, Jolnlly Ownod Propolly (Schodulo F) ( 6)
RECAPIT- 7, Tran.fors (Schodulo G) (Schodulo L) ( 7) 0.00
ULATION
6, Tolal Gm.s Assols (Iolal 1100. 1-7) ( 8)
9, Funoral Expon.os, Adr~nl'I'alivo eosls, ( 9)__ 61,433.74
Mlscollanoous Expon90s (Schodulo H)
10, Oobl., MOlIgago L1ablllllos, Lions (Schodulo I) (10)_
11. Total Ooduellons (Iolal IIno. 0 & 10) (11)
12, NOI Valuo of E9Ialo (II no 6 m1nusllno 11) (12)
13. Charuablo and Govornmonla' Boquo'l. (Schodulo J) (13)
'I.
[;I l>
-,
624,870.15
61,433.74
563,436.41
14, NOI Valuo Subjeollo Tll)( (IIno 12 m1nu.llno 13)
15, Amounl 0111110 141axablo al6% ralo (15)_
(1l1cludo volllos from Schodulo K 01 Sehodulo M.)
16. Amounl of IIno 14 laxablo al15% rato
(Incllldo valuos frum Schodlllo K 0' Sehodulo M,)
17, Pllnelpa' tll)( dllo (Add Ill)( from IIno 15 and Irom IIno 16,)
18. Crodlls SpoUUIPo....'tlyCredll Prior Paymonls DIscount Inlorosl
+ 50,000.00+ 2,631.57 - 0.00_ (18)
19. IIl1no 161. g,oalor Ihan 1100 17, onlo' Iho dllloroneo on 11110 19. Thl.I.lho OVERPAYMENT, (19)
~I ,Ch.akl1ere " Olilie',. ue$ifri.ratundllf urov.rpa~~
20, 1111110171. groalOl Ihan 11110 16, onlor Iho dilloroneo on IIno 20, Thl.I.lho TAX DUE,
A, Enlor Iho Inlo,o.1 ol1lho balanco duo 011 II no 2OA,
B, Enlor Iho tOlal olllno 20 and 20A onllno 20B, This 1.1110 BALANCE DUE,
Maka Chock Pa ablo to: Ragls'a, of Will., Agont
IIIW',i!I'llilj',I,",iYi,I,II'iil!.I"'","i,:' . :';.'.:IlBISURe'TO ANSWER.'AU. QlIESTlONS ON PAGE 2 ANOTOREOtlECl(iI1lATIHI",~:': I,"" :i,i!I',"I!i,IIH' ,,',""": I, '
Under pinelli.. 01 PlrJurl' I decl,"lhll1 h.". examined lhlsrelurn,lncludlng .ccomp,nylng.cheduIIUAnd SlalltnlltnlS, flld 10 the bul 01 my knowledge.nd belull, 1llllrut, (Ollleland
compl,'" I d.cl-trt lhl' Ii I ful Ulal. has bun fdpOnod 'llrue mMklll......lue. OeclMatlon 01 prep.Hlr olhe' Ihln lhe r1l1150n41 "pruenlatlv.ls baud on IlIlnformallcn 01 which plllP"'f
hUlnyknowltdgt.
(14)
563 , 436. 41 X ,06 .
563,436.41
33,806.18
(16)
O.OOx .15 .
0.00
TAX
COMPUTA.
TION
(17)
33,806.18
52,631. 57
18,825.39
(20)
(20A)
(20B)
A[)[)/lESS
See Schedule attaclled
DATI;
COPY/Ighl Fo"", flnflwAle 0111'(, \993 Nelco, Inc. N9WAnO\
AUOfl[!j5
30 Nurth 'lttircl Strrot, 8th Floor
Harrisb.lrg, PA 1'1101
(
OAlE
~.3-"\5
..
"
REV-1810 EX. (2-87)
COMMONWEALTH OF PENNSYLVANIA
INHBRITAHCI! TAlC RETURN
REfllDENT DECI!DENT
!9TATI! Of
SCHEDULE G
TRANSFERS
, PLEASB PRINT OR TYPE
FILl! NUMBER
El:lward A. Rowe, Jr. 21-94-0457
THIS SCH, MUST BE! COMPLETI!D . FILED IF THB ANSWBR TO ANV OF THE QUBSTIONS ON THB RBVERSE SIDE OF COVER SHEET IS VES,
DESCRIPTION OF PROPERTY DECO, DOLLAR VALUE
ITEM Include name of lhe Iransftllee, their EXCLUSION TOTAL VALUE % OF DECEOENrs
NO, relationship 10 decedenl, dale nf lranslor, OF ASSET INT, INTEREST
1 lane Ehterprises, Inc., pension 0,577.24 40,557.24 100% 0.00
f'Ilro
2 lane Ehterprises, Inc., 401(k) 31191.00 231,191.00 100% 0.00
Plan; cash
3 lane Ehterprises, Inc., 401(k) 52380.00 552,380.00 100% 0.00
Plan; ccmron stock. Infornation
regardlrq the size of decedent's
holdirgs is confidential arrl has
been sent directly to the
Deparbnent of Revenue.
4 John Alden Annuity #0007063752A ~9,195.44 29,195.44 100% 0.00
5 John Alden Annuity #0007063751A 7,985.80 27,985.80 100% 0.00
6 Merrill Lynch, IRA #872-73573 4,073.00 24,073.00 100% 0.00
~ll of the above were subject
to withdrawal by the decedent
~ithin the limits of IRe S
4980A(cl (11 (AI. No grand-
father election was made
under S4980A(fl. As a result,
and based on Estate of Daniel
H. Benckart, copy attached,
none of the assets are taxablE.
, '
TOTAL (Also entor on Una 7, Rooapllulallonj $ 0.00
(II moro space Is needed, Inson addlllonal sheats 01 same olze,)
PAlIlOI NTF lIl1A
Cop'(1'lghl Form. 80Ilw." Onl)'118U Hlreo, Ino. NUPA101
~
, ,
, .'
- , ,
, ,
1frast ]~lill ~utb W~stant~ttt
OF
EDWARD A. ROWE, JR.
I, EDWARD A. ROWE, JR., of camp Hill, Cumberland County,
Pennsylvania, make this Will, hereby revoking all my former wills
and Codicils.
Artiole One
Tanaible Personal Proper tv
51.1 I bequeath all my tangible personal property,
including by way of illustration but not by way of limitation, my
household furniture and furnishings, paintings, books,
automobiles, jewelry and personal effects, to the persons set
forth on an unsigned memorandum, a copy of which shall be kept
with this Will. To the extent such a memorandum shall not be
located, or should lawn items of tangible personal property
which shall not be included on the memorandum, then I bequeath
all such property under this section to my wife, ALICE M. ROW~
(liMy Wifell), if she survives me. If My WHe does not survive me,
I bequeath such assets to my children living at my death to be
divided among them in' as nearly equal shares as they agree. In
the event of irreconcilable disagreement among my children, they
shall take alternate turns selecting individual items with my
oldest child making the first selection. Any items not so
selected shall be sold and the proceeds shall pass as a part of
my residuary estate.
Sl.2 To the extent practicable in the Exeoutor's sole
disoretion, I bequeath any policies of insuranoe on such property
to the beneficiary entitled to such property.
Sl.3 I direct that the expenses of storing, paoking,
shipping, insuring and delivering any such property to the
beneficiary entitled thereto shall be paid by the Executor as an
administrative expense of my estate.
Artiole Two
credit Shelter Trust
S2.1 If My Wife survives me, I devise and bequeath to
my Trustee herein named, an amount/ if any/ equal to the maximum
amount by which my federal taxable estate (determined without
regard to this Article of my Will) may be inoreased without
causing an increase in the federal estate tax payable by reason
of my death after taking into account all credits available
against suoh taxI provided, however, the credit for.state death
.... .'
taxes shall be taken into aocount only to the ,extent that it does
-2-
, "
HWOlWIU~YO\~("''..;';','''~'11 f I \'NJ\'O~\b"', " ,,' ",
H'BO'.,Br.AO/Rowo/Edw.rd-WIII/080692/pyb
not result in an increase in the state death taxes which would
otherwise be payable. In computing the ar.lount hereunder, values
as finally determined for federal estate tax purposes shall
control, disclaimers shall not be taken into account, and this
amount shall be computed prior to the payment of death taxes. In
addition, it shall be assumed that an election is made to qualify
all qualified terminable interest property (other than this
bequest) for the federal estate tax marital deduction whether or
not such an election is actually made. Any property in my
taxable estate which is property that by its nature does not
qualify for the federal estate tax marital deduction shall be
allocated to this trust even if as a result it is overfunded. If
any assets passing under this Will or paid directly to my Trustee
are not included in my gross estate for federal estate tax
purposes, I give the same, or direct the Trustee to allocate the
same, to this trust, in addition to the amount herein specified,
and such assets shall not be used for the payment of death taxes,
debts or adm.tnistrative expenses, irrespective of the provisions
of Articles Seven and Eight hereof. Said amount shall be
composed of cash, or partly of cash and partly of property in
kind, valued as of the date of distribution, and shall be
administered and distributed in accordunce with the following
provisions of this Article Two:
S2.1.1 The Trustee shall hold, manage,
invest and reinvest the trust property, shall
collect the income thereof and, during the life of
-3-
llrtiole ~olli.:
Trust For Deneficiary~er 21 Years Of Aqe
!i4.1 Except as otherwise muY be provided in this
Will, if any beneficiary is entitled to receive a mandatory
distribution of property from my estate or from any trust oreated
by this Will and is under twenty-one (21) years of age, I devise
and bequeath such property to my Trustee, herein named, or I
direct that such property be held by my Trustee in continutld
trust, as the case may be, for the benefit of such benefioiary,
in trust, in aocordance with the fallowing provisions of this
Article Four:
!i4.1.1 Until oomplete termination of this
trust oocurs, the Trustee shall hold, manage,
invest and reinvest the trust property, shall
collect the income thereof and shall apply to or
for the benefit of such beneficiary so much of the
net income and, if the net income is insufficient,
so much of the principal of the trust property as
the Trustee, in the Trustee's discretion, shall
from time to time deem necessary or proper for suoh
beneficiary's health, maintenance, support and
complete education. The Trustee shall annually
accumulate any net income not so distributed and
add the same to the principal of the trust
property.
54.1.2 At any time after such beneficiary
attains twenty-one (21) years of age, such
benefioiary may withdraw any or all of the
principal of his or her trust.
!i4.1.3 If such beneficiary dies before the
complete termination of his or her trust, the
Trustee shall distribute the property then held in
trust for such beneficiary to such persons or
corporations (including such beneficiary's estate),
in such amounts and upon such trusts, terms and
. '
-5-
HS001810RAD/Row'/Edw.rd'~III/080692/pyb
56.2.5 To engage in litigation and
compromise, arbitrate or abandon claims;
56.2.6 To make distributions in cash, or in
kind at current values, or partly in each,
allocating specific assets to particufar
distributees on a non-pro rata basis, and for such
purposes to make reasonable determinations of
current values;
56.2.7 To make elections, decisions,
concessions and settlements in connection with all
income, estate, inheritance, gift or other tax
returns and the payment of such taxes, without
obligation to adjust the distributive share of
inoome or principal of any person affeoted thereby;
56.2.8 To join with My Wife or her personal
representative in the filing of a joint income tax
return for any period for which such a return may
be permitted, without requiring her or her estate
to indemnify my estate against liability for the
tax attributable to her income, and to consent, for
federal gift tax,purposes, to having gifts made by
My Wife during my lifetime treated as having been
made half by me;
56.2.9 To allocate, in the Executor's sole
and absolute discretion, any portion of my
exemption under Section 2631(a) of the Internal
Revenue Code (Which statutory exemption is
presently $1,000,000), to any property as to which
I am the transferor, including any property
transferred by m~ during my lifetime as to which I
did not make an allocation prior to my death;
56.2.10 To disclaim any interest I may have
in any estate if the Executor deems such disclaimer
to be in the best interests of my estate and the
beneficiaries thereof;
56.2.11 To merge, after the death of My Wife,
any trust created hereunder with any other trust or
trusts created by me or My Wife, under will or
deed, if the terms of any such trust are
SUbstantially similar, and are held for, the ,primary
benefit of the same persons, and if such merger
shall not cause any adverse income, estate or :'
generation-skipping transfer tax consequence; and
-8-
" W~llll~'\I'I,,,q'r'III\,,';'';oi';~ ":'1>
, ,~........,. ...... . - ~.'-'lili.~..dJ.W:"I, ;",UJ...~..;:.;...."-'
HSPO'PIORAl>'RO\IO/Edw.rd'~III/Oa069Z/p\,b
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, . .1!.."l~1:JltI....o:....i..JJ.:~'ldU~j.L1a;.~t'A't.I.'1t1oU:al.uIdi~~HJ'H.r.4i:U.. < ..:<. .', . ":,: I!..:.
S6.2.12 Fallowing the death of My Wife, to
terminate any trust created herein, the principal
of which is or becomes too small in the Trustee's
discretion to make the establishment or continuance
of the trust advisable, and to make immediate
distribution of the then remaining trust property
to the beneficiary then entitled to the income of
the trust property or, if there is more than one
beneficiary, to the beneficiaries then entitled to
the income of the trust property, in proportion to
their. respective interests therein or, if such
interests are not defined, in equal shares to such
beneficiaries. The receipts and releases of the
distributees will terminate absolutely the right of
all persons who might otherwise have a future
interest in the trust, whether vested or
contingent, without notice to them and without the
necessity of filing an account in any oourt.
l\rtiole Seven
provision For Taxes
S7.1 All estate taxes, inheritance taxes, transfer
taxes and other taxes of a similar ndture payable by reason of my
death to any government or SUbdivision thereof upon or with
respect to any property subject to any such tax, and any
penalties thereon, shall be paid by the Executor out of ~he
principal of that portion of my estate disposed of by Article Two
of this Will, and all interest with respect to any suoh taxes
shall be paid by the Executor out of the income or principal or
partly out of the income and partly out of the prinoipal of suoh
portion of my estate, in the absolute discretion of the Executor,
without reimbursement from or apportionment among the
beneficiaries, reoipients or owners of such property for any such
-9-
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HSBOI8'BRAD/Rowo/Edw.rd,~III/000692/pyb
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taxes, penalties or interest; provided, however, the Executor
shall not pay any such taxes, penalties or interest attributable
to any property included in my estate solely because of a power
of appointment thereover which I possess but hpve not exercised
or any qualified terminable interest property; provided further,
however, the Executor shall not pay any supplemental federal
estate tax, or any penalties or interest relat~d thereto, imposed
by Section 4980A(d) of the Internal Revenue Code, which
supplemental federal estate tax, together with any penalties or
interest related thereto, shall be borne by the recipients of the
qualified plan benefit (including my estate if it is a recipient
of any such benefit) giving rise to such supplemental federal
estate tax in proportion to the respective interest therein.
Artiole Eiqht
Provis~on for Debts and EXDenses
S8.l I direct that any of my legally enforceable
debts, any expenses of my last illness, funeral and burial, and
any of the administrative expenses of my estate, shall be paid
from the principal of that portion of my estate disposed of by
Artiole Two of this Will.
pC'.'''','
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HSB01818RAO/Row./Edw.rd'~IIII080692Ipyb
Artiole Nine
Misoel1aneous provisions
S9.1 As used in this Will, the term "Internal Revenue
Code II shall mean the Internal Revenue Code of 1986, as amended
from time to time, or the corresponding provision of subsequent
law.
S9.2 If My Wife and I die under such circumstanoes
that it is impossible to determine which of us sur.vived, it shall
be conclusively presumed and this Will shall be construed as if
My Wife had survived me.
S9.3 Whenever a discretionary distribution of net
inoome or principal is permitted pursuant to any trust created by
this Will, if such distribution may be made in whole or in part
to a person who is then a Trustee of such trust, such person may
not participate in any way in the decision whether to make such
distribution. No Trustee who is under a legal obligation to
support a beneficiary of a trust created hereunder shall
participate in the exercise of any discretion granted to the
Trustee of that trust to distribute net income or principal in
discharge of that legal obligation. Furthermore, no Trustee
shall enter into any reciprocal arrangement with any other
trustee for the purpose of indirectlY exercising a power.. '
prohibited hereundeI'.
,
.:' I'
-11-
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Hsa018IaRAO/ROWo/Edw.rd'~III/0806?/IPyb
S9.4 Whenever the Trustee is directed to distribute
property to or for the benefit of any beneficiary who is under
(a) twenty-one (21) years of age, or (b) a leg~l disability or
otherwise suffers from an illness or mental or physical
disability that would make distribution directly to such
beneficiary inappropriate (as determined in the Trustee's sole
discretion exercised in good faith), the Trustee may distribute
such property to the person who has custody of such beneficiary,
may apply such property for the benefit of such beneficiary, may
distribute such property to a custodian for such beneficiary,
whether then serving or selected and appointed by the Trustee
(including the Trustee), under any applicable Uniform Transfers
to Minors Act or Uniform Gifts to Minors Act, may distribute such
property directly to such beneficiary's estate, or may distribute
such property directly to such beneficiary (except if any of the
conditions hereinbefore described in (b) apply), without
li.abili ty on the part of the Trl.lstee to see to the application of
I
,
such property. This provision shall not in any way operate to
suspend such beneficiary 's absolute ownership of such property or
to prevent the absolute vesting thereof in such beneficiary.
I
I
S9.5 Exoept as otherwise may bs provided in this
Will, during the continuance of any of the trusts created under
the provisions of this Will, and thereafter until the property is
-12-
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HSD010IDRAO/RoWf/Edw.rd'~IIII08069Zlpyb
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distributed to and received by any beneficiary hereunder, the
principal sums thus held in trust for any beneficiary,
respeotive1y, and the income thereof shall not be subject to or
liable for any contracts, debts, engagements, liabilities or
torts of such beneficiary now or hereafter made, contracted,
incurred or committed, but shall be absolutely free from the
same, and such beneficiary shall have no power to sell, assign or
enoumber all or any part of the principal sums or suoh
beneficiary'S interest therein, respectively, or the income
thereof, or to anticipate the income.
59.6 A corporate fiduciary shall be entitled to
reoeive oompensation for its services hereunder in aocordance
with its schedule in effeot when the services are performed, but
not in excess of such compensation as would be approved by a
court of competent jurisdiction. An individual fiduoiary shall
be entitled to receive reasonable compensation for such
fiduciary's services hereunder.
S9.7 Notwithstanding any other provision of this
Will, upon the expiration of twenty-one (21) years after the
death of the last survivor of My Wife and my issue living at my
death, the trusts created by this Will shall forthwith terminate
and the trust property shall be distributed to the beneficiary
then entitled to the income of the trust property or, if there is
-13-
, "
HS0018,BRAD/Rowe/Edward'Wlll/D8069Zlpyb
COMMONWEALTH OF PENNSYloVANIA
COUNTY OF DAu,P!I/N
88.
We, EDWARD A. ROWE, JR., the testator, and
'BAAt'i. ,J: t: loll,.",i.5fYl VAlli do N. 1) e.la '%i,l~ and
--=thOMAS'J": WIlr1!'.ie.l.,it"L, the witnesses, whose names are signed to
the attaohed or foregoing instrument, being first duly sworn, do
hereby deolare to the undersigned authority that the testator
signed and executed the instrument as his last will; that the
testator signed willingly and executed it as his free and voluntary
act for the purposes therein expressed; that each SUbscribing
,
witness in the hearing and sight of the testator signed the will as
a witness and that to the best of his or her knowledge the testator
was at that time eighteen (18) years of age or older, of sound mind
and under no constraint or undue influence.
--'-2f!t-:~4 {i,& g
Edward A. Rowe, Jr. v
\-1f!~~
Wi tness
lr'<"c{ 1, ~.\!~
G Witness
~Ca~f1Ilf1~
W t ss
SUbscribed, sworn to and acknowledged before me by
Edward A. Rowe, Jr., the estator, and subscribed and sworn to
before me by :T. "j , "J)F\vi~~I^"1.il!r:l.
~~ ':t. 1J'~",";'rl~ ....C w to,,,.,, thi~ day of
(SEAL)
'.
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My~=Jan,22,l996
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RF.V-1547 EX AFP (12-94_
COHHOHWEAL HI Of PENNSVlVANIA
DEPARTHENT OF REVENUE
BUREAU Of INDIVIDUAL TAKfS
DEPl, 280601 .
tlARRISBURO. PI. 1112&'0601
ESTA'i'EliF . ROWE"
DATE OF DEATH 05-03-94
-'I'
/
G
NOTICE OF INHERITANCE TAK
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAK
ACN 1 01
~'-
FILE NO.
COUNTY
DATE 10-02-95
- 194-0~57
CUMBERLAND
-=
NOTE. TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAM
PAVHENT TO THE REOISTER OF WILLS, HAKE CHECK PAVABLE TO "REGISTER OF WILLS, ADENT"
REMIT PAYMENT TO:
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~
R 'EV: iS4'7 - EX -A FFi - f i"F94 Y. N o'f i c r ii F - "iNil E ii i fA 'N-c E. 'fAx - A"PPR A" is EHENr; -A i:. UiWA NC E - iiR' -- --. - - - - - - - - - - -.
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
EDWARD A FILE NO. 21 94-0457 ACN 101
If an assessment was issued preViously, lines 14. 15 and/or 1&, 17 and 18 will
reflect figu~es that include the total of ALL returns assessed to date.
ASSESSMENT OF TAXI
15. Aoount of lino 14 at SpoulOl roto 115)
16, Aoount of Llno 14 toxabl. .t Lln..l/Clau A roto 116)
17, Aoount of Llno 14 toxoblo .t Collotorol/Cla.. B rata (17)
18, Principal Tax Dua
TAX CREDITS I
PAVHEN~ECEIPT
DATE I NUHBER
08-03-94 MM886370
BRAD J GUNNISON
BUCHANAN INGERSOLL PROF
30 N 3RD ST 8TH FLR
HBG PA 17101
ESTATE OF ROWE
TAK RETURN HAS I I I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPR~D VALUE OF RETURN BASED ON: ORIGINAL RETURN
1, Raal E.tat. ISchadula Al
2, Stock. and Bonda ISchadula BI
3, Clo.aly Hald stock/Partnor.hlp Intara.t ISchadula CI
4, Hortgago./Nota. Rooalvabla ISchodula D)
5. C."l'Slnk DlpOSUI/Hile. Per.end Property (Schldule e)
6, Jointly Ownad Proparty ISohodula F)
7. Trlnsflrs (Schedull G)
a, Totol h.ats
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Fun.reI Expln..,/Adn. COlts/HiIO. Explns.. (Schedull H) (9)
10, Dabto/Mortgaga Llabllltla./Llans ISchadula I) 110)
11, Total Uaductlona
12, Not Valua of Tax Roturn
13, Charltabla/Dovornoontal Boquo.t. ISchodula J)
14, Not Valua of E.tata Subjoct to Tax
NOTE:
DISCOUNT I')
INTEREST 1-)
2,140,31
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
r-- ~oo~t RQ.lttod
I X I CHANGED
SEE
DATE
ATTACHED
10-02-95
NOT! CE
II) ,00
12) ,00
(3) 614,620,00
(4) ,00
(51._10,250,15
(6) ,00
17) 150.000,00
(8)
774,870,15
61,433,74
,00
1111
1121
(13)
(14)
61,433 7!L.,
713,436,41
,00
713,436,41
,00
713.436,41
,00
K ,00,
K ,06,
K ,15,
(18)
,00
42,806,18
,00
42,806,18
AHOUNT PAID
50,000,00
TOTAL TAX CREDIT 52,140,31
BALANCE OF TAX DUE 9,334,13CR
INTEREST ,00 ..j
TOTAL DUE 9 ,~3~,13C'!J
IF TOTAL DUE IS LESS THAN .1, NO PAVHENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAV BE DUE
A REFUND, SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS,I
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION Of ADDITIONAL INTEREST.
'I.'
, "
, ,
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RElERVATlO'h
'::)'
.(J
l.d
(,,. ".')
E.tate. of deoedent. dvlng on or blforl D.a..be, 12, 1912 ~. If any futurl Intlrl.t In t~ ~i~.te J.~i;ln'flrr'd
In Po.....lon or ."JoY'lnt to CII" e (coll.tlrel) blnlfJol.rll' of the dlcld,ntaft.r the IKplretlcn of .ny "t,t, for
life or for y'.r., th. Co..onw..lth h,r.by 'Kpr"'IV r...rv.. the right to appr.I., end I..... tran.far Jnhlrltencl TaKI'
It the lawful ellu a Icolllt,rl1,\ rlt" on Iny such future Inter..t.
PURPOSE Of
NOTICE'
To fulfill thl requlr".nt. of S.otJon 7.140 of the Inh'rltano. Ind E'tlt. TIK Act, Act 22 of 1991. 72 P.S.
Section 2140.
PAVItENT,
Dltsch th, top portion of thl. Notlc. Ind tubllt with your Ply..nt to the R.gl.t.r of Will. prlnt.d on thl rlv.r.. .Ido.
~.H.kl chick or 10nlY order payable tal REGISTER OF MILLS, AGENT
All pIY..nt. rec'lv.d thall flr.t be applJ.d to .ny Int.r..t which IIY b. dut with any r.,slnd.r appli.d to thl tlK,
A rlfund of . taK crldlt, which w.. not r.qu..t.d on tho T'K R.turn, 'IY b. r.qUllt.d by co,pl.tlng .n "Appllo.tlon
for R.fund of P.nnIYlv.nl, Jnh.rlt,nc. and Est.t. T'K" (REY~1313). Application, .r. Ivall.bl. ot th. Offlo.
of thl R.gl.ttr of Will., 'nv of th. 23 Rlv.nul DI.trlct Offlc." or by cllllng th. ,pacl'l 24~hour
In,werlng 'IrYle. nueb,r, for fori' ordlrlngl In Pann.ylv.nl, l.aOO.]62.2050, out.ld. Plnn.ylv.nl. .nd
within loe.1 Hlrrl.burg .r.. (117) 7a7~'094, TOO. (717) 77~-2252 (H'lrl~ 1,p.lr.d Onlv),
REFUHO ICRII
OIJECTlONS.
Anv Plrt>> In Intlr..t not .Itl.fl.d with the .ppr.I....nt, .Ilow.nc. or dl..llowane. of d.duotlon.~ or .,......nt
of tlK (Including dl,count or Int.r..t) " .hown on thJ, Notlc. ~.t obJ.ot within IIKty (60) diY' of r.c.lpt of
thlt NoUc. b:ll
AOI4IN
ISTRATlV1i
Cllfl1lt:CTlOH1,
..writt.n prott,t to tht PA D.part..nt of R.v.nuI, Bo.rd of App.al., D.pt. Z.1021, Harri.burg, PA
--.llotlon to h.v. the .,tt.r d.t.r.ln.d .t audit of th. Iccount of the p.r.onal r.pr..lnt.tlv.,
-~tpp..I to the Orph.n,' Court.
17123-1021.
OR
Faotual .rror. dl.cov.rld on thl, ........nt .hould b, addr.,..d In writing tal PA D.p.rt..nt of R'v,nut,
Bur.au of Indlvldu.1 T'K", ATTHI Po.t A.......nt R,vI.w Unit, D.pt. Z80601, Harrl'burg, PA 171Z8-0601
Phonl (117) 111-6505. S" pig. 3 of th. bonkl.t "In.truotlon. for Inh.rltlnoa T'K R.turn for. R.,Jd.nt
D.c.dent" (REY-15~I)fcr .n 'Mpl.natlon of adlJnl'tratlvalY corr.otabl. .rror..
DISCOUNT.
If any t'K due II paid within thr.. (]) c.llnd.r tonth. .ft.r tha d.o.denl', death, a flv, p.re.nt (SX) dl,count of
the t'K p.ld I. allow.d.
INTEREST.
Inter..t It chlrg.d b.glnnlnG with first d.v of d.llnqu.nov, or' nln. (9) lonth. .nd one (1) d.y fro. the dati of
d.ath, to the dlt. of p'v'.nt. T'K" whioh b.o... dlllnqulnt b.for. J.nulry 1, 1912 b.nr Jnt.rl't .t th. rat. of
.IK (6X) p.rcant p.r annut c'lculat.d .t a dillY rat. of .000164. All taK" which ble.a. d.llnqu.nt on end .ftlr
J.nuerv I, 1982 will b.ar Int.r..t .t a r.t. Mhlch wl11 v.ry Iro. o.l.ndar y.,r to callndar y.ar with thlt rlt.
announc.d bv the PA DIP.rt..nt of R.v.nu.. The .ppllc.bl. int.r..t r.t., for 1982 through 1995 .rel
Vttr Intsr..t Rats D.llv Int.r..t F.ctor r!!r !.!l!!rut Rat. Dallv tnter..t Factor
-
1912 lOX ,000548 1987 IX ,000247
1915 16X ,000458 1918'1991 llX ,000501
1916 lU ,000501 1992 9X ,000247
1985 15X ,000556 1995-1996 7X ,000192
1916 lOX ,000274 1995 9X ,000247
--Interllt J. olloul.t.d ,. follo~'1
IHTEREBT . BALAHCE OF TAX UHPAID X HU"BER OF DAYS DELIHQUEHT X DAILY IHTEREST FACTOR
.~.nv Hotlc. Illu.d .ft.r the tlK blco... dtllnqu.nt will refl.ot an Int.r..t c.lculatlon to flft"n (ll)-d.~.
b.yond the data of the ..'.....nt. If p'Y'.nt I. ..d. aft.r the Int.r..t coaput,tlon dati lhewn on the
Hotlo., .ddltlontl Intlre.t IU.t bl c.lcul.t.d.
,
~
.
OR
.REY.'470 EX 1,.1)41
PROBATe
DATe: 111/15
, .
. 3il"..,
INHERITANCE TAX
EXPLANATION
OF CHANGES
DEPARTMENT Of REVENUE
BUREAU OP INOMOUAI. TMU
DEPT. 2_'
HA I I PAl"""'"
~ECEDENrS NAME p ~/o J €: (;".DI1JAIUJ /l IFILE NUM~5qc.t ~ O~
ACN 101
ITEM -
SCHEDULE NO, EXPLANATION OF CHANGES
(} t1l The IRA(s) Included on this return have been valued at $150,000,00, This
valuation Is In accord with the final determination In the 8enckhart Estate,
-
The first $150,000.00 In IRA distributions are not subject to federal
excise tax and therefore are taxable for Pennsylvania Inherltanc-e tax under
-
S 2111 R (P .5. 72 S 9111 R) of the Pennsylvania Inheritance & Estate
Tax Act.
Sz.A~~1J .,f ISO. ()OO 00
,
-
1-,
TAX EXAMINER: John C. Murphy
PAGE 1
ORIGINAL
0(".1
~ i"'
\(,
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l'l
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PlJRPOSE Of'
NOTICE I
to fulfill the requir...nt. of S~tlon 21ft5 (b) of thl Inhlrltanct and Elut, TalC Aat, Ao't 22 of 1991~;)
C1Z P,I, Slotton ZI4S),
PAyltEHTI
DelICh thl top portion 0' thh Notice .od lubIIlt with your ply.."t to the Regilt" of N11l1 printed on thl
rtver.. .lde.
.. H.... ch.ck Dr ..... ordor p.yobl. \01 REOISTER OF HILLS, AGENT.
All PIYHn't rtc.I....d shlU be IPplhd flr.t to any Int,,", which ..~ be dut with any r..tlndtr applltd to the tllC.
REFUND (eA)l Ai refund of I tllC crldlt ..v b, r.quettld by coaplltlng an "Appl1cltlon for R,fund of Plnnlvlvenl,
Inher!t1nC1 and F.Utt, Till" (REV-Ul])' AppllclUonl ar. Ivailablt It thl OffiCI of thl Righter 0' N11l1,
In)' of thl 25 Rlv.nut o1.trlot Of,lal. or frol thl Dlp'r..,nt', 24'hour ,n,w.rlng ..rvlel nueb'r. for 'arl, orderlngl
tn Plnntvlven!. 1-800-162-2050, out,ld, Plnntylvanle and withIn lOCI! tllrrhburg .r.. 0171 717-1094,
TDD. (7171 772-2252 (H.lrlng lapalr.d Onlv),
UlJECTlOHSI Any party In Int.rut not ..thflld with th. a.....""t of talC II .howl on thll notIc. ":ll.Ibjlot within
.IMty (601 day. of rlo.lpt of thl. N~tlo. bYI
uwrlttln prntut to thl PA Depart..nt of AIVlnul, Board of APPllh, DIPt. Z11021, H.rrhburg, PA 17ue-10Z1, OR
UllllleUng to haVI th. ..tt.r dltlr.lnld at .udit of th. plrlonll rlprl..ntltlv., OR
--lpp..1 to thl Orphanl' Court.
lONIH-
IIlRATlYE
CORflECTlONS.
Faotutl Irror. dl.cov.r.d on thl. a.......nt .hould b. .ddr....d In writing tOI PA D.p.rt,ent of AovtnuI,
lur.eu of Individual TIMII, ATTNI Po.t A.......nt A.vllw Unit, D.pt. ~I0601, Harrhburg, PA 17121-0601,
Phonl (17) 717-6505. S.. p.g. ] of the boekllt "In.trucUon. for InhtrJtanc. TIM Alturn for a A.ddlnt
Dleldent" (AEV-150U for an 'lCplan.tIon of adllnhtratIv.lv eorrlchbll .rror..
IHTERUT.
For dlt.. of dllth on or aft.r 10-]-91, PloolylvMJ. E'.tat. TllC bu.d on thl F.dlrll E,tItI TllC
r.turn b.eo... d.IJnqutnt It th. 'Mplratlon of nlnt (09) ~nth. fro. the d't. of d.'th,
For d,tl' of de,th prior to 10-]-91, Pennsvlvanl, Est,t. T.lC b..sd on thl F.d.rol F..t.t. T'M r.turn
blcons d.lInquent at thl IMplr,tlon of .1Dhtt." (1) ItOnth. fro. tht dati of de,th.
T,x.. which ble... d.lInquant b.for. Januarv I, 1912 bur Int.rllt It the rat. of .h: (6iO p.rcent ptr MnUII
e,lcul.ted at I dilly ratl of ,000164, All tUII which bee... d.ll~.nt on or after Januarv 1, 1912 wUI bur
Inter..t at a rlt. which will v~rv fro. aal.nd.r v.ar to oallndar yl.r with that rlt. announced by thl PA
Dlpartaent of A.venul, The appllotbl. lnt.r..t rat'l for 1912 through 1995 Ir.1
Vllr Int.re.t Aat. ~t.r..t Faotor
I9IZ
1913
1914
1915
1916
--Interut
ZO~
16X
IU
IS~
10~
.. oelculat.d I'
,000541
,000451
.000SOl
,OOOSS6
.000Z14
folio,,, 1
Vllr Int.nlt Alt. Dlllv Int.r'lt Flctor
1911 Ii ,OOOZH
1911-1991 m ,OOOSOI
I99Z Ii ,OOm1
1993.1994 Ii ,OOOllZ
1995 Ii ,ooom
INTEREST a BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
uAny Hotic. ll1U1d aft.r thl talC blco,,, dlllnquent wUI rlf1eet ." lntlrut cllcuhtJon to flftHn (11) diY'
beyond the dlte of thl .......-ot, If plyalnt l. ..de aft.r the Intlrl.t COlput'tlon d.t. lhewn on the
NoUe.. IddlUon.1 interut "".t bl c.lculotld.
,;_1< !
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NUTlCE.
10 fulfill the r"",lr_tt of ..ollon ZI05 (bl of tho Inherit..... ond Ett.t. T.. Aot, Aot 21 of 1"'1. (72 P.',
StOllon 2105).
PAVIEHT.
o.t..h the top portion of thl. Notl.. ond tUbllt with ~our P'~""t to tho R.gltt.r of Will. prlntod on the
r.".rH,lde.
.. Hek..- " ....~ .rdor p.~tbl. to, REaISTER OF MILLS, AaElC'l'.
AU p.YIIIf\h recellled .hlU be eppU.d fir.t to 11'\Y lntlrut which "V be due with ."v r...indir applied to thl t.x.
REfUND (CRl1 A nflA'Cl af I tlX credit IIV H requllttd bV c~leUna In "Appllalt1an far Refund of P1M1Y11l1f11.
Inhlrittnee tnd e.tate Tlx" (REV-nU). AppllClUanl Ire 11I111tbll It thl OfUce af the Re,ht.r of Will',
eny of thl 2~ R.II6nU' Dlltrlat Offlcel ar frOl the Dtp.rt..nt'l 2.~hoUr .".wering .erlllc. nu.btr' for for.. orderlngl
In penn.vlvanl. 1-100-162"2050, out.ide penn.vllllnl. Ind within 100.1 ".rri.burg .r.. (717) 717-1094,
TOOl C7171 77Z'ZZ52 CHolrl,," I....lrod Dnl~).
OIJECTIONSI Anv plrtv in intlr'lt not ..tl.fied with thl ......-.nt of tlX .1 .hown on thi. not tee ..v ObjlOt within
slxtv (60) dlY' af recllpt af thh Natte. bYl
..written pratllt ta thl PA DtplrtHnt af R.vtnUe, lo.rd af Appttl., DlPt. ZII021, Hftrrhburg, PA 17)21-1021, OR
.-.llotlng ta hlv' the nttlr dtt".lntd It ludlt af thl per.GO.l rtprtllntttlve, OR
..appt.1 ta thl Orphan" Caurt
ADIlIW'
ISTRATlYE
CDAllfCTlDIlS.
FlCtuel .rrar. dt.calllr.d on thl. ,.....tlnt .hould b. tddr...td In writing tOI PA Dtpert.-nt of RIVenut,
lurllU of lndivldu.l Tlxe., ATTNI po.t A.....lent R.vIIM unit, Dept. 210601, Hlrri.burg, PA 17121-0601,
Phone (717) 717.6505. S.. p'" 1 of the boOkl.t "In.tructlon. for Inherltanc. Tlx R.turn for I ~..idlnt
Dtctdtnt" (REV.1S01) for an .xpllnltlon of IdIlnl.tr.tlv.ly correatabl. error..
INTERnT.
Additional Ptnn~Vlvtnl. E.tlte T~~ ......ed ,. I re.ult of . chengt on the Ftdtr.l Eatate Tax olo.tng
l.tt.r beoaH' deU"qutnt .t the .xplrtUon of ant (1) IOnth f,OIl the dlt. thl Un.t notlc. of the Incr....
In 'tdtr.t E.tet. hx 11 rltClllled.
TIltIl whiCh bee'" delinquent b.fare JlOUIry 1, 1912 bear Int,,"t It thl r.t. af Ilx (6l0 ptIroll"lt per .,.....
clloullttd .t . dlUY rate of .000164, AU tlXII which btcl... dellnquent on or .fttr JlnlJIry 1, 1912 wUl betr
Int.r..t It . r.t. whloh will v.r~ frol cnltnd.r VI.r ta cllindlr v'lr with thlt rlt. ennounotd DV thl PA
Dt9lrtMnt of Revenue. ThI IPpllolbl. Interut r.t.. for 1912 through 1995 'rtl
'UK tn~.r..~ D.'. n.llv tn~a;,..~ F'aIItar ~ In~.r..t D.t. ~.Ilw Int.,... F'antftr
1911 ZOX ,ooost. 1987 OX .000211
1981 I6X ,000051 I9IS-I"1 IlX ,000501
1914 IIX ,000101 1992 OX .000Z07
1911 IU .000156 1991-1991 7X ,000192
1916 lOX .000171 1"5 OX .000207
..Intlr..t I. olloullted .. followtl
IICTIllElT . SALAMCE OF TAX UllPAJD X MU"lIER OF DAYS DELIMQUElC'I' X DAILY IMTERElT FACTOR
,_.Anv HotlOI lI.ued .fttr thl tlM beClOM' Otllnqo,."t wlU r.f1l1Ot In tnt.rllt clloul.Uan ta flftlll'l UI) dlY.
beYond thl date af thl .........". 1f plYMftt II ... .ft" the Int.r..t COIIPUtlUon dtt. .hOWn 01\ the
NotIQI, tddltlonel Inter..t MU.t bl c.loul.tld.