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LAST WILL AND TESTAMENT
OF
LAURA ELOISE LAIRD
I, LAURA ELOISE LAIRD, also known as ELOISE LAIRD, of
Cumberland County, Pennsylvania, being of sound mind and memory clo
make, publish and declare this to be my Last Will and Testament
hereby revoking all prior wills and codicils heretofore made by lue.
FIRST
I direct that my funeral be conducted in accordance with the
,~ wishes I have made known to my Executor, hereinafter named.
, :r . SECOND
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': l~ I direct the payment of my debts and funeral expenses from my
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estate as soon after my death as conveniently may be done.
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direct that my Executor shall pay all inheritance, estate,
J succession and legacy taxes to which my estate or the transfer of
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,\ any property hereunder may be subject, and to charge such taxes as
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part of the expenses of administration, payable out of my estate.
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I:J' 1 give, devise and bequeath to illY Executor, those certbin
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~~ items of treasured personal property owned by me at the time of my
death and listed on an Adde.ndum to be attached to this, my Last
~1i11 and 'l'estamellt, or otherwist:l identifj ed to my Executor. I
request that he distribute the items mentioned in accordance with
the wishes I have made known to him.
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I give, devise and bequeath the entire rest, residue and
remainder of my estate, whether real, personal or otherwise, to my
Co-Trustees, IN 'l'RUS'l' NEVER'l'HELESS, to be held by them as Co-
Trustees and used by them for my directed purposes as follo~&l
During the lifetime of my son, EDWIN BRUCE LAIRD, known as
EDDIE, the balance of my residual estate shall be placed in a
general trust fund and the Co-Trustees shall pay all or part of the
inoome periodically to or for the benefit of my son, in accordance
with their absolute discretion. The Co-Trustees may also pay such
amount of the principal &s they may in their opinion deem advisable
for EDDIE'S support, maintenance welfare and comfort. In
exercising their discretion, both as to income and principal
distributions, it is my wish that my Co-Trustees consider other
resources that may be available to EDDIE to provide for his basic
support, and to supplement such resources, according to their
absolute discretion, in the event, and to such extent, that such
resources shall, in their opinion,
be inadequate or be
discontinued.
Upon the death of lilY Ilon, EDWIN BRUC~: LAIRD, I direct my Co-
Trustees to terminate the trust and to distribute the remaining
balance of the trust fund, including principal and accumulated and
undistributed income, if any, to my two grandsons, JOHN K. BIXLER,
and WILLIAM LAIRD BIXLER, share and share alike, per stirpes.
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I hereby direct my Executor hereinafter named, to ~ppoint two
individuals to serve as Co-TrusteeD of the Trust I have established
hereunder.
I give my Executor full and complete disoretion in
naming the Co-Trustees and authorize him to name such persons or
enti ties, including hiPlself or my substitute Executor or such
finanoial institutions, or any other entities as he may deem
appropriate.
SIX'rH
I hereby nominate, oonstitute and appoint my nephew, JOHN W.
BAKER, II, Executor of this my Last Will and Testament, to serve
without bond or security of any type for any purpose whatsoever,
and I hereby authorize, empower and direct him to sell and convey,
by good and sufficient deed, in fee simple estate, ~ny and all of
my real estate, at public or private sale, for such price or
prices, upon such terms and conditions, as in their judgment is
best for my .estate, and to that end to sign, seal, execute,
acknowledge and deliver all deeds or other instruments necessary
therefor, as effectively as I could do if I were personally
present.
If and in the event that my Executor does not survive me, or
is otherwise unable or unwilling to complete his duties as
Executor, then and in such event, I hereby nominate, constitute
and appoint my niece-in-law, LYNNE P. BAKER, as Executrix of this
my Last Will and Testament, to sorve without bond or security, and
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CODICIL TO
LAST WILL AND TESTAMENT
OF
LAURA ELOISE LAIRD
I, LAURA BLOISE LAIRD, also known as BLOISB LAIRD, and also
known as L. BLOISE LAIRD, of Cumberland County, Pennsylvania,
being of sound mind and memory do make, publish and declare this
CODICIL to wy Lest Will and Testament of May 3, 1989.
FIRST
I hereby direct and advise that the testamentary trust to be
created out of my residual estate shall be one and the same as
the TRUST I have today established in the AGREEMENT OF TRUST OF
L. BLOISE LAIRD, a copy of which is attached hereto and made a
part hereof. I direct that any share of my residual estate to
pass to my testamentary trust shall pass to and be held and
distributed as part of the said TRUST.
I further direct that the Trustees for my TRUST after my
death shall be appointed as in accordance with the said AGREEMENT
OF TRUST, and in the event of any conflict between the
testamentary trust provisions of my Last Will and Testament of
May 3, 1989, and the AGREEMENT OF TRUST OF L. BLOISE LAIRD, which
I have signed this date, the terms and provisions of the
AGREEMENT OF TRUST OF L. BLOISE LAIRD shall take precedence.
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S. On May 3, 1989, Decedent executr.d a self-proving will, a photocopy of which
Is attached as Exhibit A, which named Petitioner as Executor and named a testamental)' trust
for the benefit of her son, as the primaI)' beneficial)' of Decedent's estate I and her grandsons
as the residual beneficiaries of the estate.
6. The will was prepared by Decedent's attorney Andrea C. jacobsen, Esq" then
practicing as a partner In the law firm of HUGANIR & JACOBSEN, and was witnessed by
members of the law firm office starr. The attesting affidavit was notarized by Frederick I.
Huganir. Esq" a partner in the law firm, The attached photocopy was kept by counsel In the
will file of Decedent.
7. Following execution of the will by Decedent. the will was photocopied and two
photocopies were placed in the attorney's files and a photocopy of the will was sent to the
Petitioner.
8. The original will was delivered to Decedent at the time of execution.
9. By her will of May 3, 1989, Decedent directed that her entire residual estate be
left to her Co-Trustees, to be appointed by her Executor, and to be held by them for the
benefit of her son, EDWIN BRUCE lAIRD. After the death of her son, the remainder of the trust
was to be paid to her grandsons.
10. In janual)' 1992, Decedent was forced by her health to leave her home of over
forty years and to move into Green Ridge Village Nursing Home, in Newville, Pennsylvania. Her
son, EDWIN BRUCE IAIRD, who had always lived with his mother. also moved into the nursing
home. At the time of her move. Mrs. Laird left behind in her former residence most of her
belongings and personal Items including some of her personal papers. Decedent relied on the
assistance of others to collect and transport her essential personal papers to her new home or
to the Petitioner who selVed as Decedent's Attorney.IIl-Fact.
11. Decedent's personal papers were not collected in one central place or flIe in her
home. They were scattered about the house, some In various file boxes, some stuck In odd
pieces of furniture, and some kept loose on her dining room table.
12. In April 1992, the contents of Decedent's residence were offered for auction sale.
Prior to the sale, Decedent relied on the assistance of others to clear out the home. She was
not physically present at the auction of the household goods.
13. The residence was offered for sale and sold after the auction. Decedent wished
Co place the proceeds of the sale, and certain other monies in safe keeping for her son. With
the assistance of the undersigned Petltloner, she sought counsel regarding the Implementation
of the estate plan set up In her May 3, 1989, by the establishment and func:"g of a trust prior
to her death.
14. 011 April 16, 1992, Decedent executed the AGREEMENT OF TRUST OF L. ELOISE
lAIRD, which established an Inter vivos trust for the benefit of her son, EDWIN BRUCE lAIRD.
The purpose and beneficiary of the inter vivos trust were synonymous with the testamentary
trust contemplated by the May 3, 1989 Will.
15. On April 16, 1992. Decedent also executed a CODICIL TO lAST WILL AND
TESTAMENT OF lAURA ELOISE lAIRD, That Codicil directed that the testamentary trust to be
created out of Decedent's residual estate was to be the one and the same as the Inter vivos
Trust established by the AGREEMENT OF TRUST signed by Decedent on that same date.
16. After Decedent moved Into the nursing home In Janual)' 1992, her health
continued to fall and she spent considerable time as an inpatient In Carlisle Hospital.
Eventually. she was unable to be cared for In her usual room in the residential care setting of
the nursing home and was required to be placed in a full time medical care setting at the
nursing home.
17. During the period of her residence at the nursing home. Decedent continued her
practice of maintaining no central location or file for her personal papers. She kept them
scattered in various places around her room. When Decedent moved, from her home
originally, and from one nursing home setting to another, her personal ~ffects were moved
with her, but many of her belongings were sold or left behind and many papers were
destroyed, some by Decedent, and some without her specific direction or knowledge, during
the course of clean-up of rooms Decedent had vacated, In addition, many of her papers had
been fOlWardcd by Decedent and others to Petitioner and to her counsel.
18. During the last years of her life, Deccdent's eyesight was exceedingly poor; she
was unable to discriminate one written document from another without assistance.
19. In the months immediately prior to her death, Decedent was not in control of
her personal papers, The staff of the nursing home had packed up her belongings when her
former room was to be occupied by another resident. At the time of her death, the original
will was not found among Decedent's papers. Several blue backed documents similar in
appearance to the original will were among Decedent's papers.
20. Inquiry was made to the staff of the nursing home, and to other family members.
as to the possible location of the original will, but no original will has been located. A diligent
and thorough search was made of the papers held at the nursing home. and among papers held
by others on behalf of Decedent. The original will was not located.
21 . An original duly executed copy of the 1992 Codicil was retained by undersigned
counsel and found in the decedent's client file at the time of her death. The Codicil evidences
and reaffirms Decedent's testamentary intent in accordance with the will of May 3, 1989.
22. Decedent was a Co.Trustee, along with Petitlonel', of the Inter vivos trust named
as primary beneficiary of the will of May 3, 1989. Decedent initially funded the trust with the
proceeds of the sale of her home and with a bequest from her deceased sister. She expressed
to Petitioner and undersigned counsel her Intent to continue with the estate plan contemplated
by the will of May 3, 1989, as amended by the Codicil of April 16, 1992. The plan was
designed to carry out Decedent's wish to provide for the well.being of her adult son, the
primary beneficiary, who suffered from a life long disability. The Decedent was consistent in
her expressed testamentary intent. No indication or suggestion of a wish or Intent to vary
from her plan to leave her estate in trust for her son was ever given by Decedent to the
undersigned counsl.'l, to Petltloner, or, to the knowledge of Petltioner, upon Inquiry, to any
member of Oecedent's family, Including her Intestate heirs.
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LAWYER'S CERTIFICATION
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, I, ^ndrea C. Jacobsen, Esq., for the estate of Laura Eloise Laird, deceanlld, do hereby,
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oertlfy that the attached is a true and correct COP)' of the Will and Codicil of Laura Eloise
Laird, deoeased, daled May 3,1989, and April 16, 1992, respectively.
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ANDREA C.JA OBSEN; ESQ.
JACOBSEN & M I~ES"
36 South Pitt Street
, Carlisle, P A 17013
(717) 249.6427
Attorney No. 20952
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I give, devise and bequeath the entire rest, residue and
remainder of my ~state/ whether real, personal or otherwise, to my
Co-Trustees / IN TRUS~' NEVERTHELESS, to be held by them as Co-
Trustees and used by them for my directed purposes as follow&1
During the lifetime of my son/ EDWIN BRUCE LAIRD, known as
EDDl!>:, the balance of my residual est.ate shall be placed in a
general trust fund and the Co-Trustees shall pay all or part of the
income periodically to or for the benefit of my son, in accordanco
with their absolute discretion. The Co-Trustees may also pay such
amount of the principal as they may in their opinion deem advisable
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for EDDIE'S support, maintenance welfare and comfort. In
exercis.ing their discretion / both as to income and principal
distributions, it is my wish tha~ my Co-Trustees consider other
resources that may be available to EDDIE to provide for his basic
,~
...
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support / and to supplement such resources / according to their
absolute discretion, in the event, and to such extent/ that such
'-,,\, resources shall / in their opinion, be inadequate or be
discontinued.
.
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'. Upon the death of my son, EDWIN BRiJCE LAIRD / I direct my Co-
'. \~
,~ Trustees to terminate the trust and to distribute the remaining
".
balance of the trust fund, inclUding principal and accumulated and
undistributed income, if any, to my two grandsons, JOHN K. BIXLER,
and WILLIAM LAIRD BIXLER, share and share alike, per stirpes.
..~ "'.-'-.
....-..'... "...
FU'TH
r hereby direct my Executor hereinafter named, to appoint two
individuals to serve as CO-Trustees of the Trust I have established
hereunder.
I give my Executor full and complete discretion in
naming the CO-Trustees and authorize him to name such persons or
(lnti ties, including himself or my substitute Executor or such
financial institutions, or any other entities as he may deem
appropriate.
SIX'l'H
I hereby nominate, constitute and appoint my nephew, JOHN W.
BAKER, II, Executor of this my Last Will and Testament, to serve
'"
without bond or security of any type for any purpose whatsoever,
~
~\~ by good and sufficient deed, in fee simple estate, any and all of
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· ~ and I hereby authorize, empower and direct him to sell and convey,
I my real estate, at public or private sale, for such price or
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. ~ prices, Upon such terms and conditions, as in their jUdgment is
'~I
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-..::- best for my .estate, and to that end to sign, seal, execute,
aCknowledge and deliver all deeds or other instruments neoessary
therefor, as effectively as I could do if I were personally
present.
is otherwise unable or unwilHng to complete his duties as
If and in the event that my Executor does not survive me, or
Executor, then and in such event, I hereby nominate, constitute
and appoint my niece-in-Iaw, LYNNE P. BAKER, as Executrix of this
my Last Will and Testament, to serve without bond or security, and
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RE: EST ATE OFLAURA ELOISE LAIRD also
known as L. ELOISE LAIRD or ELOISE
LAIRD
. I
BEFORE THE REQISTER OF WILLS OF
CUMBERLAND COUNTY
NO. 94- ..Il~ 8
. .
.
" :'
, ,
ORDER OF THE REGISTER OF WILLS
.'
. And now, this R6.. day of May, 1994, a cltatioll having been Issued to Edwin Bruce Laird, the'
son of Laura Eloise Lalrd,on Petition of John W. Baker, II, requesting that a photocopy of a Will dated
May 3, 1989, with Codicil of April 16, 1992, be admitted to probate as the Last Will and Testament of
Laura Eloise Laird. Deceased, and the said Edward Bruce Laird being described In the aforementioned
Petition as mentally retarded, It Is hereby ordered that John W. Baker, II Petition the Orphans I Court for
the appointment of a guardian ad litem to represent the Interest of Edwin Bruce Laird In matters
pertaining to the above referenced Petition.
, ,
RHW:3S396
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IN REI
I IN THE COURT OF COMMON PLEAS OF
I CUMBERLAND COUNn', PENNSYLVANIA
I ORPHANS' COURT DIVISION
I
I NO. 94 . 468 Orphans Court
. ESTATE OF lAURA ELOISE lAIRD
also known as L. ELOISE lAIRD,
or ELOISE lAIRD
ORDER OF COURT
. . . "' litH .
AND NOW, this"" '"'1 day of May, 1994, upon consideration of the PETITION FOR
APPOINTMENT OF GUARDIAN AD LITEM of JOHN W. BAKER, II, It is hereby ORDERED AND
,
DECREED that JAMES D. FLOWER, jR" ESQ. is appointed as guardian ad litem to represent
the Interest of EDWIN BRUCE lAIRD in this matter.
BY THE COURTI
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Q l' INDEX
2 WITNESS DIR~CT . CROSS
3 James b. Flower I Esquire 3
4 Virginia M. Massey 6
5 Andrea Jacobsen, Esquire 8
6 John W. Baker, II 10
7
8
9
INDEX TO EXHIBIT
10
EXHIBIT NO. MARKED ADMITTED
11
1 - Four waiver of service of 19 19
12 citation and consent to
0 admission of will to probate
13
14
15
16
17
18
19
20 "
2l "
22
23
24
,...) 25
CENTRAL PENNSYLVANIA COURT REPORTING SERVICES
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MR. WRIGHT: This is the time and place set for
2 the hearing on the petition of John W. Baker, II, which is a
3 petition to admit photocopy of will to probate in the matter
of the Estate of Laura Eloise Laird, Due to certain time
constraints, we are first going to hear the statement and
whatever else he has to offer from the guardian ad litem for
Edwin Bruce Laird.
JIM FLOWER, called as a witness, being duly sworn,
was examined and testified, as follows:
MS. JACOBSEN: Could I just make a statement
before and just that in accordance with direction of the
Register of Wills, we did petition yesterday the Orphan's
14 Court and received an order appointing Mr. Flower as guardian
15 ad litem and I'd like to offer that petition. I think
16 actually I think we did file the petition down here.
17 DIRECT TESTIMONY
18
MR. FLOWER: Thank you. I was appointed -- my
19 name is James D. Flower, Jr., an attorney. My office is 11
20 East High Street in Carlisle. I did receive an order
21 appointing me guardian ad litem yesterday of Mr. Edwin Bruce
22 Laird, who is an adult individual who resides at Green Ridge
23 Village near Newville.
24
I met with him yesterday afternoon. I understand
25 he's about 58 years old from the petition. He appears to be
CENTRAL PEm~SYLVANIA COURT REPORTING SERVICES
(717) 258-3657 or 236-5590
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1 make a statement at this time?
MS. JACOBSEN: Yes, I'd like to indicate that we
did make service of the citation and upon the individuals
named in the citation issued by the Register of Wills, in
particular William Laird Bixler; on J.K. Bixler who's also
known as John K. Bixler, III; and on Linda Bunning, the
administrator of Green Ridge Village.
The service on Linda Bunning was made on John O.
Killian, Esquire, who is counsel to Miss Bunning as counsel t
the Green Ridge Village Nursing Home. And I have signed
statements from those individuals indicating their acceptance
of service and their waiver of the ten day notice
requirement.
I also have a similar signed statement by Mr.
Flower with regard to the waiver of the notice which I'd like
to offer.
lid like to note for the record that Mr. Bixler
18 and -- that the -- that John K, Bixler, II I, and Williar Lair
19 Bixler are intestate heirs of the decedent as being the
20 surviving children of her deceased daughter; and as such, the
21 have consented to the admission of the photocopy to probate.
22
MR. WRIGHT: Okay, Does the petitioner have
23 evidence to be offered in support of the petition?
24
MS. JACOBSEN: Yes. First of all I'd like to call
25 Virginia M. Massey.
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(717) 258-3657 or 236-5590
.'~........,.-_........., ...... .'-
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n 1 A Yes.
2 Q Okay. I'm going to - - I'm showing you a photocop
3 of that will and ask you if you recognize your signature as a
4 testate witness?
5 A Yes, that is my signature.
6 Q Okay. And do you recall seeing Mrs. Laird sign
7 that?
8 A Yes.
9
Q
Okay. And do you remember who else was present at
10 that time?
11
A
Andrea Jacobsen.
12
Q
An right. Anyone else? Do you recognize the
~
13 signature of the other subscribing witness?
14
A
I can't read it. I do remember Shannon.
15
Q
Sandborn?
16
A
Oh, okay, yes. Shannon Sandborn.
17
Q
Was she an employee -- was she employed
18
A
Yes, she was.
19
MS. JACOBSEN: All right. I have no further
20 questions.
21
MR. WRIGHT: Okay. We can excuse Mrs. Massey.
22
MS. JACOBSEN: Okay.
THE WITNESS: Thank you.
23
24
MS. JACOBSEN: I'd like to also make a statement
,
,..J
25 in support of the proof of execution of this will.
CENTRAL PENNSYLVANIA COURT REPORTING SERVICES
(717) 258-3657 or 236-5590
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MR. WRIGHT: Give her the oath if you didn't.
2
3
ANDREA JACOBSEN, ESQUIRE, called as a witness,
4 being duly sworn, was examined and testified, as follows:
5
DIRECT TESTIMONY
6
MS. JACOBSEN: My name is Andrea A. Jacobsen, I'
7 an attorney. And I had occasion to meet on several occasions
B with the decedent Laura Eloise Laird, And was the drafter of
9 the Last Will and Testament that is being offered for probate
10 today.
11 On May 3rd, 19B9, Mrs. Laird came to my offices
12 which were then located at 22 West Pomfret Street in Carlisle
. 13 and at that time executed the will that we're offering in
14 probate.
15 Although my name is not set forth as a subscribin
16 witness, I did witness her -- her execution of the will. It
17 is -- it would -- it is our practice to usually deliver the
1B will, the original will to the testatrix at the time of
19 execution and it's our recollection based on
based
20 primarily on that practice that we did so at that time.
21 Subsequently in April 19 -- 1992 upon Mr~. Laird's
22 request we prepared an agreement of trust, an inter vivos
23 trust by which MLs. Laird was going to arrange for funds to be
24 held for the benefit of her son Edwin Bruce Laird. The
)
25 earlier will, the 19B9 will had indicated a wish that her
CENTRAL PENNSYLVANIA COURT REPORTING SERVICES
(717) 25B-3657 or 236-5590
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(#"')
1 assets be placed into a testamentary trust. In 1992 on the
2 inter vivos trust was established, Mrs. Laird asked us to
3 prepare a codicil to the 1989 will indicating that the
4 testamentary trust indicated in the '89 will should be the one
5 and the same as the inter vivos trust that we had set up at
6 that time. A photocopy of that inter vivos trust that we've
7 prepared is I believe an attachment to the petition that was
8 filed in this matter, The -- we had over the course of the
9 last four years a number of contacts with Mrs, Laird regardin
10 her wish to set up an estate plan that protf.'lcted her son and
11 her wish to have the paperwork in order,
12 Mrs. Laird never gave us any indication in any wa
( I 13 that she had changed her plan in t.hat regard for the '89 will
14 and I believe that it was based on our last ongoing contact
15 with her, and I really don't know the date of those contacts
16 over the years, it certainly appeared to us that it was her
17 understanding that that will was in effect. And it was
18 certainly our understanding and assurances to her in that
19 regard. I have no further statement.
20
MR. WRIGHT: Okay. You can proceed with further
21 evidence,
22
MS, JACOBSEN: Okay, Thank you. I'll call John
23 W. Baker, II.
24
,
\,..)
25
JOHN W, BAKER, II, called as a witness, being duly
CENTRAL PENNSYLVANIA COURT REPORTING SERVICES
(717) 258-3657 or 236-5590
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~
1 sworn, was examined and testified, as followsl
2 DIRECT EXAMINATION
3 BY MS. JACOBSEN I
4
I
(~
Dr. Baker, would you state your full name and
5 address for the record?
6
A
Dr. John W. Baker, II, 302 Route 9W, New Windsor,
7 New York, 12553.
8
Q
Mr. Baker, what is your relationship to the
9 decedent?
10
A
I am -- let's see, she's my aunt. I'm het nephew.
11
Q
And when your -- when your aunt died, was she
12 survived by any children?
"
~I
13
A
Yes, her son Edwin Laird who resides at Green
14 Ridge Village and lived in the room next door to her at that
15 location.
16
Q
Okay. Did she have any other children?
She did. She had a deceased daughter that passed
17
A
18 away, it must have been in the late '80s. Because it's a
19 result of her daughter's death that I became involved in her
20 affairs.
u
21 Q Okay. And her daughter had two -- two sons?
22 A Yes, John and William, right.
23 Q And to your knowledge are there any other -- were
24 there any other children or any other direct decedents of Mrs.
25 Laird?
CEN'rRAL PENNSYLVANIA COURT REPORTING SERVICES
(717) 258-3657 or 236-5590
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Q
When -- after she moved to the -- to the nursing
2 home, did she continue to keep her personal papers in a --
3 scattered about her room?
4
A
Well, she - - she was in a suite at the nursing
5 home and had some of her personal possessions furnished there
6 of which her papers of various kinds were in various locations
7 within that room. And the reason I knew t.hat, I acted as her
8 power of attorney and would need certain papers for certain
9 occasions. So it was always an exercise to find those things;
10 with the exception of things about her son, that was well
11 packaged.
12
Q
Okay. During the course of her time at the
()
13 nursing home was she -- was she hospitalized?
14
A
Yeah, on several occasions. She had visual
15 ,problems and she had a number of medical problems that
16 required increased hospitalization. And toward the end of ' 93
17 and early '94 she was either in Ca~lisle Hospital or into
18 what's referred to as Swaim, which is the -- the nursing
19 center of Green Ridge Village, probably the majority of the
20 time for the last six months.
21
Q
Did that mean that she was -- that her possessions
22 were physically moved out of her -- the room that she had
23 been
24
A
Yes.
,
,
25
Q
-- living in, the suite that she had been living
CENTRAL PENNSYLVANIA COURT REPORTING SERVICES
(717) 258-3657 or 7.36-5590
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''''''l
1
MS. JACOBSEN I Off the record.
2 (A discussion was held off the record,)
3 BY MS. JACOBSEN I
4 Q Dr. Baker, I'll show you a piece of paper
5 identified on the top as codicil to Last Will and Testament of
6 Laura EloisEl Laird?
7 A Um-hum.
8 Q Are you familiar -- were you familiar with the
9 plan for the execution of this codicil?
10
A
Yes, I was.
11
Q
And do you recognize that as being the codicil
12 signed by your -- by your aunt?
13
A
Yes, I do.
14
Q
Okay. And is it your understanding that that was
15 also her intention that that be probated as part of her Last
16 Will and Testament?
17
A
It is my understanding, that's correct,
18
MS. JACOBSEN I I'd like to offer the original
19 codicil into -- well, I'd like to offer a photocopy -- off the
20 record.
21 (A discussion was held of.f the record.)
22
MS. JACOBSEN I I note for the record that a
23 photocopy of that codicil is before the Register as an
24 attachment to our
to our petition to admit the photocopy of
,-)
25 the will itself. into probate and note our intentions to
CENTRAL PENNSYLVANIA COURT REPORTING SERVICES
(71 7) 258-3657 or 236-5590
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("7', 1 produce the original along with a petition for grant of
I
2 letters in this matter, Offer the various Hems into evidence
3 and I have nothing further.
4 MR. WRIGHT: Okay. They' 11 be admitted.
5 (Exhibit No. 1 was marked and admi t ted. )
6 MR. WRIGHT: The Register will review the evidence
7 and issue a decision in due course. The record is now
8 closed.
c)
9
10 9:39 a.m.)
:t.l
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(Whereupon, the hearing was concluded at
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CENTRAL PENNSYLVANIA COURT REPORTING SERVICES
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I hereby certify that the proceedings and evidence are
c?ntained fully and accurately in the notes taken by me on the
within proceedings and that this is a correct transcript of
the same.
) lv.~(;,!dl ;1.6r~,-
~er L. Bo~r I RPR.
Notary Public
IJ,lln,lnl ~unl
HO,1lt'OII., B~"YN, UUlvy Pllhlic
t.r,wor AIl;n i\"'ll., CU01biJlI.ltflU GOllnly
M~ C(JIl~U1I:'!l!OII ,,:-.:p;rOa ~eh, 14_ 199U
I Ollllx;T.J'cnroyti:'.iir.7~'\JJ1"lI U'..'
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I INHERITANCE TAX RETURN
I RESIDENT DECEDENT
(OMMO"W1ALltl 01 pf""mVA'''^ (TO BE FILED IN DUPLICATE
DlPARlM!N! Of REVINU' l 21 91, 0/,68
"^'RIS~Ji6~~Of!J":D,,!l... .,_,WITH REGISTER OF WILLSlwlJ,"vclJDl 'lA', _.~ 1'~UM91R
OECfDEN' ~UlM lA!:tT. fiRST, AND MIOOl~ INmxrr---."......__u~----"u." ---- .--liifUiin1fS"('OMMTffAYiTi"RfSc;--.--------- -- - -
(;rl'\'n Ridgl' Vi Il.ngl'
IHg SprIng Rond
Nl'\vvUll', l'A In/i!
(,''''''', ClIlllbl'rland
[ ] 3 RonlClindor Rolurn
Ifor dCllo, of doolh prior 1012.13,821
I 5. FodorClI E11C1lo lox
RotlJrn Requirod
6 10101 Numbor of SCllo DOpOl1l 80...
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I FOR OATIS OF DEATH AFlER 12/31/91 CHICKHIAI
IF A SPOUSAL
POVERTY CREDIT IS CLAIMfD I :
FILE NUM8ER
~
..:~l:!
U"'U
wOO
:1:",,,,
U"'lll
'"
c(
1...
in z
'" w
'" Q
o Z
U 0
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...
Z
w
Q
w
U
w
Q
Lnird Lnllrn
soCIAlSH:UkH'iRuMBEiim ,... .. u.
E!OI.Sl'
r::'/o; ~';~ll' II~^;I;J~ ;;';'~ I
[I 2. SupplOmOlll(11 Rolurn
Esq.
...,.. ".__n.._ .___..
- ._.__..~-....._.-..
151,534.0l,
16,534.19
13 II , 999 .85"
o
13l,,999.85
... u......
8,099.99
o
8,099,99
6,850.00
o
1,2/19.99
o
I., 21,l). 99
.. BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH..
U~dllr "po~u'I'ii(~,-~(,~~-r-l~r y ,. i -d~cl~;.~-ih~ITh~, ~-~-~-~~;-;;;i;~~d,-II-i ~- ;~-i~;;I~ i.;;;i~.;j~l-q--;;1 ("011;, )/111 y illlJ H II ;1\il;111 \ ;llld li"llltl;;;;tnl \, (jll-;(t~.ltll;~-I
l-~t-(l;,ry -k~~~~f~'J{j~~M;~~n;~I~r
it II IIUO, corlue! und complote I declaro ,hut "II looll"lulo hus bllUlI rupoJlod lit trllll I!oor~ul vllllltl !llldllfllllOlI of prufI<Hul (I1hur Ihon thu porHlIHll ruprusontCllivo
I~
umfld UII oil 1III0(o1Olioll 01 which plllpCl/Or hu\ (lny ~n(JwlodUtl
5IGt~~.'~R(, (?' I'fll~,ON IlI'~P(.I;j5IBI[~?1I fllHHi IIr Tlum A!lOllf "IS
.;{.,cU'(/ I)tA" IJ,. 1(., lLJ,' , '102 HOllll! 'lW, Nm/ 1,lndsnr, NY 12'iJ:i
)lotjt.ftJ~r 9f,I'II[~~rll.olHfIl1l'Mt IIfPIU~rtn.^',IV[ " ;,f}[IRf55 [IAI[
l.ll,l '(\1_ , ,JI\(,()I\~I"N!, HlLKI~S, '):~ I': Illi',11 ~I., C,ll'llll1(',I'I\ I/OI'l
I\NDI{I::I\ C.' .JI\(;()I\~;I':N
188 - :3 ~.-512_9_ _.
IXI 1. Original Rolurn
I I 4. lim'tod Ellolo
) 40, Futuro lnlorosl Compromiso
(la, d"lo, of do,,'1o "II", 12,12.1J21
[) 6, Decedent Died 10Uolo I I 7, Dococ/ont Muinluinod (I living Trust
IAttoch copy of Willi 1,llIoch C"flY of 1 rU111
ALLCORRESFONDENCE AND'CONPiDENTIALTAXINFORMATION SHOULD BE DIRECTED TO,
NAi:,r-. ___.____...___u._______~___~____....__h_. . (O~\Pl[i( M.\llilio "(lfiR(~'5'- >- .
Andrcn C. Jnl'obs('n, Esq.
'Elfp~-lbi;if NU~\-8Ek-.
Andren C. Jncobsl'n,
JACOBSEN & MILKES
52 l\ilSL IIt~11 SUl:'l'L
Carlisle, PA 17013
o
o
o
50,478.62
101,055.42
o
o
(71,~..J.
2L,9-6/,27
.----.-----........-.-
.______~._.___n
z
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5
E
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5
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1. Rool Ellole ISchedulo AI I I)
2. Slock, and BondI ISch.dulo BI I 21
3. Clo,oly Hold SlockIPort,,.,,hlp Inloro,IISchodul. CI I 31
4. Morlgogo' Cine! Nolo, Rocoivoblo ISchodule DI ( 'Ii
5. Co,h, Bonk Dopo,i" & Mi"olloneou, Per,onol Properly( 51
IS,hodulo EI
6. Joinlly Owned Proporly (Schedul. FI
7. 1 rOnlfo" (Schodulo GllSchedulo LI
6. 10101 Grall Am" Ilololl'nol 1.71
Q, Funeral Expensos, Administrative Cosh, Miscollanoou$ I 9)
Exp,",ol ISchedulo HI
10. Dobll. Mortgogo liobllilios, lion, ISchodulo I)
II. 10101 Doduction' (Iolollinol Q & 101
12. Nol Voluo of Eslolo (lino 8 minuslino II)
13. Choriloblo Clnd Governmonlol Boqu"," ISchodulo JI
.. !"_~otVoluo_SubLOctIO !oxjlino~2 minu, Ii no 131
1111
1121
1131
1141
X .06 ~
161
I 71
1101
16,24J.27
290.92
I 81
z
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15. Amount of line 14 taxablo 01 60,0 rolo
Ilndudo voluos from Schodulo K or Schodulo M.I
16. Amounl of lir'io 14 toxablo oj 15% ((Jlo
I'ndudo voluol from Schodulo K or Schodulo Mj
17. PrirdpCllloK duelAdd laK from line 15 Clnd Irom liull 16,1
18. Credits Spousal Poverly Credit Prior PClyrnonts
+b,500.00
13/,.999.85
(151
(161
)( .15 11
(171
InluroU
(J\'HIJlJfll
: 50.00
( 161
(191
,.
19, If line 18 is greoler Ihem line 17, onlor tho difforunco on line 1'1 nlls i\ tllll OVERPAYMENT.
IIi I
20. If Iino Ii" is groolor than Ii no 18, entor tho difforonco on lintl 20 This 1\ 1110 TAX DUE,
A, Enter the InlOHul on tho lHllance duo on line 20A.
B, Enter Iho lolal ollino 20 ond 20A Oil linu 20B Thi\ i~ 1I11J BALANCE OUE,
Make Chock Poyoble to, Rogl'to, 0/ Will., Agon'
Chock ho,o if you CUD'O uosting 0 Jofund 0 your ovorpa mont.
(201
120AI
(20nl
[1.\11
\ 2/20/lJl,
I
REV-l~OI'EX+ (6.'61
~:I~;~
ESTATI OF
SCHEDULE D , I
MO~T~~~llt ~~~ NOT~~-L______.___
- --- - FILENUMBER---
Laura Eloise Laird 21-94-0468
- ----.
- .----.
COMMONWEAlTH OF PENNSYlVANIA
INHERITANCE TAX RflURN
RESIOEN! DECEDENT
(All P'op-;;y-jolntiY~nl~ wlth~18hl of Survlv~"hlj,-mult b;~;d;,;S;-hldUI~--~~.
ITEM
NUMBER DESCRIPTION
VALUE AT DATE
OF DEATH
1.
--
Mortgage Payable to the Estate of Margaret V. Wea~t
50,478,62
, I
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, (,
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TOTAL (AI.o onlo, on Iino 4, Rocapliulallon)
(1/ mar.' 'Po" I. needld 101'" adulllona/.hoo" 0/ lam, ,lie,)
s 50,478.62
,
I
,
OI'.IIIIIl.{I,II, , ~ SCHEDULE H
., ~:~ FUNERAL EXPENSES,
COMMONWIAlTH or PINNlYWANIA ADMINISTRATIVE COSTS AND
'N~I~:L~~WI~~~lmRN MISCELLANEOUS EXPENSES
ISTATI Of - .
Laura Eloise Lnitd
21-94-0468
ITEM
NUMBER
A. Fun.ral bp.nll"
1.
DESCRIPTION
AMOUNT
B. Admlnlltrattv. COlli I
1.
Penonal Reprelenlotlve Commllllonl John W. Baker, ~I
Sodol Securlly Number of Perlonol Reprllenlatlvel 177 30 - 9592
Year CommllSlonl pold 1995
7,576.70
2.
Allorney Fill JACOBSEN & MILKES
Costs
Family Exemption
Clolmonl
Address of Clalmonl 01 decedenl/l death
Slr..t Addrdll ,
Clly
7,576.70
53.46
3.
Relatlonlhlp _
Stole
Zip Code
... Probale Fill
Register of Wills 240.50
C. Mtlc.llan.oul bp.nl..1
1. FLOWER, MORGEN'fHAL, FLOWER & LINDSEY 226.16
2, Central PA Court Reporting 84.55
3. Cumberland Law Journal 40.00
... Sentinel 72.20
5. Carlisle Memorial Service, Inc.
Grave Foot Marker 355.00
6. Hoffman Roth Funeral Home 18.00
7.
8.
TOTAL IAllo enler on line 9/ Recopltulatlon) S 16,243.27
(If mOil Ipac.11 nlld.d, Inllrt addltlonallhuh of 10m. III',)
.,
! ..
/1 ),n .~
REV-1547 EX AFP (12-94_
COHOIONWEAllll OF PENNSVL VANIA ACN 1 01
OEPARIHENT OF REVENUE NOTICE OF INHERITANCE TAM
8UREAU OF INDIVIDUAL TAKES APPRAISEHENT, ALLOWANCE DR DISALLOWANCE
~miS:~~:~lpA l11Z8-0601 . OF DEDUCTIONS AND ASSESSHENT OF TAM DATE 03-20-95
ESTAT! OF LATlfIf = FILE NO. 21 94"0460 -
DATE OF DEATH 04-18-94 COUNTY CUMBERLAND
NOTE. TO INSURE PRDPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAX
PAYHENT TO THE REGISTER OF HILLS, HAKE CHECK PAYABLE TO "REGISTER OF WILLS, AGENT"
REMIT PAYMENT TO:
J/
ANDREA C JACOBSEN ESQ
JACOBSEN 8 MILKES
52 E HIGH ST
CARLISLE PA 17013
'J
UJ,;
( ,-
l
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
r Anount Rlnl tlld j
CUT ALONa THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ..
R 'EV: is'ii' iiC "AFP-" [i '2"-" 94 Y - Nii"fi or -OF" "iN'Hiiii;: AN"cE" "fAx - 'A"p PRA-i S E ,,-ifNi' ~ - -A L i."oWANc E -iili - - --.. - - - - - - -. - --
DISALLOWANCE OF DEDUCTIONS AND ASSEgSMENT DF TAX
ESTATE OF LAIRD lAURA E FILE NO. 21 94,,0468 ACN 101 DATE 03-20-95
If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will
refloct figures that include the total of ahh returns assessed to date.
ASSESSMENT DF TAX:
15. Anount of L1nl 14 It Spousll rltl 115 I
16, Anount of L1nl 14 hXlblo It L1nnl/Clou A rlto 1161
17, Anount of L1nl 14 hXlbh It CoUltorlllCI..1 S rlto 1171
18. PrlnolPll Tlx DUI
TAX RETURN WAS, (X I ACCEPTED AS FILED
I I CHANGED
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE O()
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL ~ (T', \.[ ~
1, Rill EStltl (SOhldull Al llJ ." ,00 Ul
,
2, Stooks Ind Bonds (Sohldull 81 (21 ,00
3. Clollly Hlld stook/Plrtnlrshlp Intlrlst ,00 ;1__
(Sohldull C) 131 ;1.:1
4, Hortglgls/Notls RIOllvlbll ISohldull DJ (4) 50.478.62 -.
101.055,42 -,I
5. CIsh/Blnk Dlposltl/HIIO, Plrsonll ProPlrty (Sohldull E I 151
6. Jointly O.nld Proplrty (SOhldull FI (61 ,00 .~ .'
,.. I ~ ~ . DO "I)
7, Trlnlflrs ISohldul1 GI (7J ,",'I
B. Totol Alllto ). ,\. 18).0
APPROVED DEDUCTIONS AND EXEMPTIONS:
9, Funlrll Explnsls/Adn, COlts/Hlso, EXPlnsls (SOhldull H) 191
10. Dlbh/:iortglgl L1lbUlt,.s/Lhns (SOhldull II 1101
U, Totul DlduoHonl
12, Nit VIlul of TIX Rlturn
13. Chorltobll/Govlrnnlntol BlqulSts (Sohldul. J)
14, Nit Vllul of Estltl SubJlot to TIX
16,243,27
290.92
1111
1121
113)
1141
NOTEI
TAX CREDITS I
PAYHENT
DATE
07-15-94
12-22-94
,OOX,OO.
134,999,85 X.06.
,OOX,15.
IIBI
RECEIPT
NUHBER
MM886307
AA022627
DISCOUNT (')
INTEREST (-I
342,11
.00
,HOUNT PAID
6,500,00
1,249.99
INTEREST IS CHARGED FRDM 01-19-95 TO 03-28-95
AT THE RATES APFLICABLE AS OUTLINED ON THE
qEVERSE SIDE OF THIS FDRM
TDTAL TAX CREDIT
BALANCE DF TAX DUE
INTEREST
TOTAL DUE
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
"]") ~n
. (1
,." ()
(/; (:
151'.534.04
16,IB4 19
134,999,85
.00
134,999,85
,00
8 , 0 9 9...:...2L
,00
8,099.99
8,092,10
7.89
.13
8,02
IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TDTAL DUE IS REfLECTED AS A "CREDIT" (CRI, YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS fORH FDR INSTRUCTIONS, I
','
"
RESERYATIONI E.tat.. of dlc.dlnt. dYing on or blfor. Oec..ber 12, 1982 .. 1f any future lnt.r..t In the ..t,t, II trln.flrr'd
In po.....lon or .nJoY"lnt to Cia.. a (collat.ra1) bln,Uch,.,. of the dlcld.nt afhr th_ Ixplratlon ,of any utlt_ fCJr
llf. or for Ylar., the COI.oow.alth hereby Ixpr..,lV r...rv.. the riuht to appral.. and I..... trln,f.r Inh.rltanol "XI'
"t the lawful Clal' B (oollateral) rat. on any .uch future Inter..t.
PURPOSE OF
HOTICEI To fulfill the requlr...nt. of Slctlon 2140 of the Inheritance and Estate Tax Act, Act 22 of 1991. 12 Pl"
Suotlon 2140.
PAVHENTI Uttech the top portion of thh Notiol and 'lIb,it with your pay..."t to the Rlght,r 0' WJ11t printed on the rlVUII Ilrle,
--Hake chIck or llonlY order payable tal REGISTER OF MILLO, ADENT
All pav..nt. r.c.lv.d .hall fJr.t b. appll.d to any Int.r..t which lay b. due with any r..alndlr Ipplltd to tht ttMt
REFUND (CR11 A r.fund of a taM credit, which wat nct r.q~ltt.d on thl TUM Rlturn, lay bl rtqut.t.d by cOlplltlng an "Applla~tlpn
for Rtfund of PenntYlvlnla Inh.rltanc. ~nd E.tatl TaM" (REY.1313). Appllcatlonl arl ayailabl. It thl Offlol
of thl Rlglst.r of Will., any of thl 23 R.venu. District Offlco., or by calling thl ,ploitl Z~'hour
an.w.rlng ..rvlcl nUlblr, for fcrl. ordlrJnQI In Pennsylvania 1-800-362-20S0, out.ldl Plnn.ylvlnll end
within Iccal tlarrltburg arn <717> 787-&094, T(lDI (717) 772-2252 OlnrlnQ IIPalruci OnlY),
OBJECTIONS! Any party In int.rl,t not tatJ.fled with thl appr"I....nt, allcwanc. or disallowance of dlductlon" or .,I.....nt
of taM (inoludlng discount or Inter..tl al .hown on thlt Notlc. .ust objlct within .IMty (60) day, of rlcllpt of
thh NotiCll by I
--wrItten protut to the PA D.part...nt of R.v.nue, Board of Appnll, D.pt, 281021, Harrllllb~lrll, PA 11121'lOU, OR
--.llotion to have the latt.r dlt.r~ln.d at ludJt of the account of the plr.onal rlpr...ntatlvl, OR
.-apPlal to thl Orphan,' Court.
AOHIN
ISTRATlVE
CORRECTIONS I
Faotual .rrors dllcover.d on thl. a.......nt Ihould b. addr,s'ld In writing tal PA CIPlrtlant of nlyenuI,
Buruu of IndJvldull1 taMil, ATTNI Post A........nt R,vlew Unit, Dept. 2&0601~ Hart'lsburg, PA 11121"060'
Phon. (717) 781-6505, S.. pagl 3 of thl bookl.t "In.truotlon, for Inhlrltanol Tu Rlturn for I Muldl"'
Oec.dlnt" (REV.ISO\) for an 'Mplanatlon of ad.lnlstratively oorrlctable Irror',
DISCOUNT I
If any taM due II paid within thrll (3) cal.ndar .onth. after the dec.dlntl, dtath, a flv. Plrel"t UiCl dluollnt II'
thl taM paid I, allow.d,
INTEREST I
Intlrt.t J, chargld blglnnJng with flr,t day of dtllnqu.noy, or nln. (91 .onth, and ani (1) dlV frn. thl dlt, of
duth, to thl dat.. of paVltnt, Taxu which blca.. dal Jnqu.nt b.fore January I, 1982 bllr Intlrut .t the r.t. of
,1)( (6%) ptretnt p.r annul calculeted at a deUy ratl of .000164, All taMU which b'C'AI dlllnqu.n' on And .fter
January I, 1982 will b.ar Intlre't at a rate which will vary fro~ callndar Vlar tc oallndar YI.r with thl' rftt.
announold bv thl PA OtPart.,nt of R.VlnUI. The applicable Inter,.t ratl' fcr 19&2 through J99~ ftrtl
'!.!!! Interut Rate nallv Intultt ractor ~ Interelt Rate Oftllv Intlrut rftetor
19S2 20% .000S48 19S7 9% ,000247
19U 16% ,000438 1988-1991 11% ,000301
1984 11% ,000101 1992 9% ,000247
1985 11% .000356 1993'1994 1% .000192
1986 10% .000274 1995 9% .000247
.-Int.rut I, calculat.d a, follow'l
INTEREST = BALANCE OF TAX UNPAID X NUNSER OF DAYS DELINQUENT X DUI.Y INTEREIT "ACTOR
-.Any Hotlcl I,~u.d aft.r thl taM beco.,. delinquent will refllct an Inttrtst calculation to flftlln fl') dlV'
blyond the d~tl of thl 1""I.ent, If pay.ent I' .adt afttr the Intlrt.t co.putl'lon d.tl thown on 'hi
Hotie., additlcnal Intlrl.t .u.t b. oalculatld,