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Estate of Wi" ",.r1 H
also known as N / A
.
PETITION FOR PRODA TE and GRANT OF' LETTERS
No. __o?/-1t1 - 5Zo 7
To:
Register (If Wills ~r t~
._ Deceased. County of Cum er and In the
Social Security No, 1? R - 0 q :J.L44 Commonweahh of Pennsylvania
The pelhion of lhe undersigned respectfully represenls that:
Your petltioner(s), who Is/arc 18 years of age or older an thelIUM Co-p"p<'lIro,." named
In the last will of lhe above decedent, dated __ December 21 , , 19J1L
and codlcll(s) daled None
~
1.o\1e,
h:.
(slale rcle\'Snl cirCllmSlan~cs, e.g. rCnUnl:18liol1. death of exr.cuwr, Cll:,)
Deccndent was domiciled al death in Camp Hi 1 m,mhP,., "nrlCounty. Pennsyll'ania, wilh
II i B last family or principal residence at OlA'L..D.ri ve I
Camp Hi" I P .Rst ennsboro Township)
(IiSI meet, numtl~r ilnd mundpalilY)
Decendem, then 76 yea;s of agc. died __--Hay 19-. . 19 94
al_.J1i" ,.""i oenC'e . '
Except as foilows, decedent did not marry, WUI' nOI divorced a:,d did oot h.1\'c a child born or adopted
after execution of lhe will offered lor probale; wal' nOlthe victim of a kiiling and was never adjudicaled
incompelenl: None -
Decendenl al death owned properlY wilh estimaled I'alucs al' follows:
(If domiciled In Pa,) All perlonal propmy
(If not domiciled In Pa,) pcr;onal property in Pennsylvania
(If nOl domiciled in Pa.) Personal property in CounlY
Value of real eSlale in Pennsl'll'ania
situated as foilows: No'ne
$ 130,000.00
$
$
$--
WHEREFORE, pelitioner(s) respeclruily reg,uesl(s) Ihe probate of the laSI will and codlcil(s)
presented herewilh and the grant of lellers Testamentarv -
(le~lamcntut)'; adminjur31ion ~'.I.B.; adminislt,1lion d.b,n.c.l.a.1
theron.
i ~ ~~~y \~~~~ ~f-(\~
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~~~~~k ~ ~oi:;~~~:S Bank)
J " v
_ Phylli A..J..Jarmnn, T,.llAt Officer
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSnV ANIA ll:ls
COUNT\' OF CUMBERLAND J
The pelllioner(s) above'nam~d sweur(s) or uffjrm(s) thatth~ sllltements In lh~ foregoing petition nre
true nnd correel to th~ best of Ih, knowledg~ and belief of pelitioner(s) and thai al' pmonal represen.
talive(s) of the dbov~ d~eedenl pClitioncr(s) will well and truly udminlslcr the eSlatc according to la\\'.
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No. 21 - 94 - 567
Estate of
WILLARD' H. LOVE, JR.
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW JUNE 30, 19~, 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 n",.."mh",.?,., 990
described therein be admlued to probate and filed of record as the last wlll of Willard H. J.m[e, Jr.
and Leuers 'I'"Q!""l""ntllry
are hereby granted 10. Mary Ka}' LOVE! and Hamil ton Rank (a Cn,."fltat"a
~). co-executors
FEES
Probate, Leuers, Etc. ....,.,.. $ 305.00
Shari Certlflcates(B) . , , . . .. . .' $~. 00
Ren~~~I:~g~ ...'............: 54 . 00
JCP S . 050
Copy TOTAL _ $ 0
JUNE 30. 1994 388.50
FHcd ..,........,....,..",..",.,....,.
R,siller of Willi A{Jj; tJtr.
MARY C. LEWIS T/ (J
Joseph G. Skelly, Esq.
-LlWl 0 7 2 51
ATIORNE\' (Sup. Cr, J.D. No.)
~ft1Nn~~~lk~~n~~r~~~,,~tConne11
ADDRESS '
Harrisburg, PA 17108
(717) 232-!!7,'
PHONE
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Mailed letters and order to attorney on 6-30-94. '
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wife, MARY KAY LOVE, the same having been received by her as
gifts or as purchases by h~r with her money, from time tol time.
I give to my wife any automobiles which I own as well as all
other tangible personal effects of mine. In the event that my
said wife shall predecease me, my substitute executors shall
distribute my personal tangible effects among my issue, in such
manner as my said substitute executors, in their sole discretion,
may deem proper.
III. Marital Deduction Trust.
A. Trust A for Wife: If my wife, MARY KAY LOVE, survives
me, I give to my trustee, as a separate Trust A, IN TRUST, the
smallest amount needed to reduce the federal estate tax on my
estate to zero after full use of all other deductions and credits
as finally determined for federal estate tax purposes other than
credits for any death tax expressly imposed by a state to receive
a benefit of the credit for state death taxas allowed under
federal estate tax lawl provided that such amount shall be
reduced by the value as determined for federal estate tax
purposes of all items in my gross estate which pass to my spouse
outright or in trust otherwise than under this subparagraph. My
trustee is to hold this amount IN TRUST, to manage and invest it
and make distributions as follows I
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1. Income to Wife I My wife shall be paid the net
income from the principal in convenient installments, but
not less than quarter-annually.
2. Principal to Wifel As much of the principal as my
trustee may from time to time think desirable for the
heal tll, support, maintenance or education of my wife
shall be paid to my wife or Bhall be applied directly for
thoBe purpoBeB. In addition, my wife Bhall have the
power to withdraw Buch amountB from principal as Bhe
Bhall desire from time to time, including the entire
exhauBtion of principal.
3. Wife' B Power of Appointment I My wife is hereby
given power to appoint by will to her estate or to
otherB, in such manner and for Buch eBtates aB she may
appoint, the principal of thiB truBt, Baid appointment to
be by Bpecific reference to thiB will and to be exerciBed
by her alone, in default of appointment or inBofar aB it
is not effective, the unappointed principal Bhall be
added to, and thereafter treated aB part of, the
principal of my reBiduary estate paBBing under Article IV
hereof, provided that the truBtee shall firBt deduct and
pay to the perBonal repreBentative of my wife'B estate an
amount equal to the increase in federal and Btate death
L)~ U'hl L., {.J f-J, ~~ !1
-~. -
My wife shall have the right in each calendar year to withdraw
from the principal up to $5,000.00 at any time, and in addition,
if she is living on December 31 of any year, to withdraw up to 5%
of the fair market value of the principal determined on December
31 of that year (the amount subj ect to withdrawal as of December
31 to be reduced by any prior withdrawals during that year, and
any rights of withdrawal for a particular year to lapse if not
exercised during that year).
3. Termination of Trust BI Upon the death of my wife,
the trust shall terminate, and the trustee shall pay over the
corpuo of said trust together with any accumulated income to my
three children, LYNDA KAY THII.LY, SUSAN KAY LOVE, and MARY LYNNE
LOVE, share and share alike, absolutely, free and clear of any
trust provisions. In the event a child shall predecease me or
die prior to the distribution of the assets hereunder, leaving
issue to survive, then said child's share shall be payable to her
issue, per stirpes, as provided in Article V below. In the event
no issue survive said child, said child's share shall be payable
to my remaining daughters, if living, or if deceased to their
issue, per stirpes, to be payable as provided in Article V below.
B. Residue to Children I In the event my wife, MARY KAY
LOVE, should predecease me, I give the residue of my estate, real
and personal, to my three children, LYNDA KAY TIIILLY, SUSAN KAY
Ll L ",e]d H~k:,)
- 5 -
LOVE, and MARY LYNNE LOVE, share and share alike, absolutely,
free and clear of any trust provisions, In the event a child
shall predecease me or die prior to the distribution of assets of
Trust B leaving issue to survive, then said child's share shall
be payable to her issue, per stirpes, as provided in Article V
below,' In the event no issue survives, said child's share shall
be paid to my remaining daughters, if living, or if deceased, to
their issue, per stirpes payable as provided in Article V below,
V, Separate Trusts for Children's Issue: Should any amounts be
payable to the issue of my children who have not obtained the age
of 35, I give such issue I s share to my trustee, IN TRUST, to
manage and invest it as a separate trust for the benefit of such
issue, and to make distributions as follows:
A, Until the beneficiary attains the age of 25, my trustee
shall from time to time pay to or for the benefit of the child
such amounts of the net income and principal of the trust as, in
the sole discretion of my trustee, may be advisable for the
beneficiary's health, support maintenanc~ or education, including
college and graduate education, taking into consideration any
other means available for such purposes.
B, After the beneficiary has attained the age of 25, my
trustee shall pay to the beneficiary the net income derived from
/ { ) I H ~-j) ).
L. - .....cC.('CL1 L ,+11....7 ;:
- 6 .
the beneficiary's trust in installments not less than quarter-
annually and such amounts of the principal as I in the Bole
discretion of my trustee, may be advisable for the beneficiary's
health, support, maintenance or education, including college and
graduate education, taking into consideration other means
available for such purpose.
C. After the beneficiary has obtained the age of 3D, my
trubtee shall distribute outright to the beneficiary one-half of
the then remaining principal, the net income derived from the
trust and such amounts of the remaining principal, as in the sole
discretion of my trustee, may be advisable for the beneficiary's
health, support, maintenance or education, including college and
graduate education, taking into account other means available for
such purpose.
D. After the beneficiary has attained the age of 35 I my
trustee shall distribute outright to the beneficiary, free and
clear of my trust provisions, all of the then remaining principal
and any undistributed income of the trust. If the beneficiary
dies before attaining this age, my trustee shall distribute the
then remaining principal and any undistributed income to my
remaining daughters, if living, or if deceased, to their issue
per stirpes.
U) A , P c, ^ ,/ fI, -=i;''L( j
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VI. Power of Appointment.
1 give, devise and bequeath all
property over which 1 have power of appointment and in particular
the property subject to the power of appointment given to me in
Article llI, Paragraph C, of the Last Will and Testament of my
wife, MARY KAY LOVE, to the persons entitled to receive my
residuary estate under my will, and I direct that' it be
distributed in the same manner as my residuary estate shall be
distributed, provided, however, that 1 declare that 1 do not
intend by this article to blend the property subject to any such
power of appointment with my individual property.
VII. Adopted Persons: For the purposes of this will, adopted
persons shall be considered children of their adopted parents,
and they and their descendants shall be considered descendants of
their adopted parents, regardless of the date of the adoption.
FIDUCIARIES
VIII. Executors I I hereby nominate, constitute and appoint my
wife, MARY KAY LOVE, and HAMILTON BANK, a CoreStates Bank, of
Harrisburg, Dauphin County, Pennsylvania (or any successor bank,
whether by sale, purchase, merger or consolidation) as
co-executors of this my Last Will and Testament, without the
Let ,c",,1 1-1, ~"1j
- 8 -
filing of any bond. In the event that my said wife shall
predecease me, or be unwilling or unable to act as co-executor
for any reason, then I nominate constitute and appoint my
daughter, ~~RY LYNNE LOVE, as a substitute co-executor of this my
Last Will and Testament with HAMILTON BANK, also without the
filing of any bond. The term executors as used throughout th:f.s
will shall mean the co-executors appointed hereunder.
IX. Trustee I I hereby nominate, cons titute and appoint, HAMILTON
BANK, a CoreStates Bank, of Harrisburg, Dauphin County,
Pennsylvania (or any successor bank, whether by sale, purchase,
merger or consolidation) as trustee of the trusts created by
Articles III and IV of this will. I hereby nominate, constitute
and appoint my surviving children and HAMILTON BANK as
co-trustees of any trusts created by Article V of this will. The
term trustee as used throughout this will shall include the
co-trustees appointed hereunder.
X. Resignation, Any individual executor or trustee may resign at
any time without court approval.
XI. Bondi No executor or trustee shall be required to give bond.
ADMINISTRATIVE PROVISIONS
XII. Beneficiaries Under 21 or Disabled, If any beneficiary
fA L ('r CI 1 (f /I:~-t
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becomes entitled to an outright distribu~ion of income or
principal and is (i) under the age of 21 years or (ii) in the
trustee's opinion, dillabled by illness or other cause and unable
to properly manage the funds I
A. Payments I As much of such income or principal as the
trustee may from time to time think desirable for that
beneficiary either shall be paid to him or her or shall
be applied for his or her benefit, and
B. Balance I The balance of such income and principal,
and the net income from those funds, shall be kept
invested and managed as a separate trust for that
beneficiary, with the trust funds paid to or for the
beneficiary in accordance with the provisions of the
preceding paragraph. When the beneficiary reaches the
age of 21 or, in the trustee's opinion, becomes free of
disability, as the case may be, the balance shall be
paid to the beneficiary. If he or she dies before that
time, the balance shall be paid to my remaining
daughters, if living, or, if deceased, to their issue,
per stirpes, to be payable as provided in Article V
above.
Any funds to be applied under this Article VIII shall be applied
ei ther dJrec t ly by the
Lt A f' r, (' l ~ ,./ f
or shall be paid to a parent or.
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guanlian of the beneficiary or to any person or organization
taking care of the beneficiary. Funds applied for minors may
also include distribution to a custodian selected and appointed
by my trustee under the Uniform Gifts or Transfers to l1inors Act
of any state. The trustee shall have no further responsibility
for any funds so paid or applied.
XIII. 'protective Provisions: To the extent permitted by law, the
interest of beneficiaries in principal or income shall not be
subj ect to the c1ltims of their creditors and others, nor to legal
process, and shall not be voluntarily or involuntarily alienated
or encumbered, except that nothing in this article shall preclude
the assignment of all or any part of a beneficiary's interest to
his or her descendants. Exceptions may be made if my trustee, in
my trustee's sole discret.ion, approves.
XIV. Early Termination of Trusts l The trustee, at my trustee I s
discretion, may exhaust all of the principal and income in
carrying out the purposes of the trusts herein created and should
the amount held i.n trust be or become so small as to make it
impractical or economically unfeasible to continue holding any
amount in trust, the trustee may pay the total amount of said
trust directly to the beneficiary of such trust.
If any person is a minor or is, in my trustee's opinion,
disabled by illness or other cause and unable to properly manage
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- 11 -
the funds, my trustee may pay the funds to his or her parent or
guardian or to any person or organization taking care of the
person. In the case of a minor, my trustee also may deposit the
funds in a savings account in the minor I s name payable to the
minor at majority, or appoint and pay the funds to a custodian
for the minor under the Uniform Gifts or Transfers to Minors Act
of any state. My trustee shall have no further responsihility
for any funds 80 paid or deposited.
XV. Manal!;ement Provisions: My executors and trustee shall
have, in addition to the powers and authority conferred upon them
by law, the following additional powers and authority:
A. Sell/Lease I To sell at public or private sale,
exchange, lease, mortgage or pledge any property, real
or personal, at any time, and upon such terms and
conditions as they shall deem wise.
B. Retain/Investl To retain and to invest in all forms
of real and personal property, including common trust
funds, mutual funds and money market deposit accounts
regardless of any limitations imposed by law on
investments by executors or trustees, or any principle
of law concerning investment diversification.
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C. Title to Property I To cause any security or other
property which may constitute a portion of a trust or of
my estate to be issued, held or registered in the
trustee's or executors' own name, or in the nama of n
nominee, or in such form. that title will pass by
delivery.
D. Capital Changes I To consent to the reorganization,
consolidation, readjustment of the financial structure,
or sale of the assets of any corporation or other
organization, the securities of which constitute a
portion of a trust or of my estate, and to take any
action with reference to such securities which, in the
opinion of the trustee or executors is nece8sary to
obtain the benefit of any such reorganization,
consolidation, readjustment or salel to exorciuc any
conversion privilege or subscription right given to them
as the owner of any flecuriti,es constitutillfJ 11 portion of
a trust or of my estate, to accopt and hold /Ill II portion
of a trust or of my estate securitios rcuultlng f~"n any
reorganization, consolidation, readjuAtmL'lIt, Hulo,
conversion or subscription.
E. .!&xpense of Trust or Estatel '1'0 pay /Ill coutll, tl.\KOS,
charges and expenses in connection with the /I~nini"-
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trust he'reunder) in such proport ionll IIfI lilY llXllclltorfl Ol~
my trustee may think best I 80 1(1ng Ufl tho to(:u!. lIIurkot
value of any beneficiary 0 Ii ohare ill uot II ffllel'U<l by fluch
allocation, provided that nothiug in thlfl plll'lIl1,ruph
shall affect the provisiollll flot forth UhOVll regunli.ng
the funding of the marital deduction.
TAX PROVISIONS
XVI. Marital Deducti.on: No property lne li.gi.b le for tho IIIUri tal
deduction shall be used to flutiufy the lIluritul. deduction bequllflt.
Property distributed in kind in Hutiufucti.on of tho marital
deduction shall be distributed at the lower of (i) lto vulue ut
the time of distribution and (U) itH Ild.lUflt:l'd fodorlll lucome tax
basis. Subj ect to the forego.i.nr, llnd wJ.t:hollt regunl to the effect
upon the size of Trust Do my oxecutorfl flhllll huve ubsolutc
discretion in selecting t:he property to he ul.locutod to the
marital deduction.
XVII. Death Taxes: I direct thlll: 1Il.l trlll\flfer Hnd inheritance
taxes, state or federul, nflsoflfl(ld hlH!UUflll of illY denth, whether
the funds, property or influrllncc proclllldfl to wh I.ch Hu<:h taxes arc
attributable pass under thifl wl.1.1 or not 0 uhull be puld out of my
residuary estate I that lilY executorll PllY, or provido fot' payment
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COMMONweALTH OF PENNIYLVANIA . oePARTMeNT OF HeALTI" VITAL ReCOROS
CERTIFICATE OF DEATH
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COMMONWIAL TH OP PINNSYLVANIA
DI~AAT"INT o. AIVINUI
0IPT,2IO'01
HARAISlUAO, PA l1tU~OI()t
.
FOR DATES OF DI!ATH AFll!R 12/31/11
CHeCK HERe IP A SPOUSAL
POVER TY CREDIT IS CLAIMI!D
FILl! NUMBI!R
21 94
COUNTY CODE YEAR
DECEDENTS COMPLETE ADDRESS
490 Faixway Drive
DATE OF I;)EATH canp Hill, PA 17011
5/19f94 04 101918 Coun OJmberlard
· I' SOCIAL SECURITY NUMBER AMOUNT RECEIVED (SEE INSTRUCTIONS)
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
0567
NUMBER
AIV-11?O Utl'.M,
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INmAL)
IDY8 Willard H. Jr.
DeCI!DI!NT SOCIAL SECURITY NUMOER
328-09-1744
~I"ST AND MID LIIH:Tl.lLI
1. Original Relllln
o 3. Remalndtf Relllln
(for dll" of death prlo' to 'I-n-U)
~ e, Fed81al Estall TllC ReMn Roqu.ed
ctll!CK
APP1Ill-
PAlATE
BI.OCl(S
o 41. Future IntOfost Coflllrom..
(lor d.'OlI 01 death aher 12-12-82)
[H e, Decedent Died Tes'ate 0 7, Decedent Malnlalood a Uvlng Trull
(Ahach copy DI Will) (Anach copy 01 Trull)
,Al.\:!CORRUl!ONDllNC!'/lNDcotlFlDl!NTIA1JTAX IHFl.lfIMAl1ct1 SHOU.D al! DIRt'.CTI!D TOI' '11'1:'II::::','!'I!I::!II'I,,!,:l':"11;'i' 1"I,::I:',:I'I"I"I:ill'::IJ'/lih,d
NAME COMPLETe MAIUNG ADDRE~S
Lois B. land corestates Bank N. A., Co-Ey.ccutor
TELEPHONE NUMBER P.O. Box 1071 00
717-234-2755 Harris PA 1 dli
1. Real Estate (Schedule A) ( 1 )_ NONE
2. Stockl and Bonds (Schedule B) ( 2 ) NONE
3, Closely Held StockJPNln<!rahlp Inter..t (Sch, C) ( 3 ) NONE
4. Mortgages and NOIOll Receivable (Scl1edule 0) ( 4 ) NONE
e. CUh, Bank Depoails & Miscellaneous Personal (e) 331, ~47. 25
Property (Schedule E)
e. Jointly OWned PrDperty (Schedule F)
7, T,ansfell (Schedule G) (Scl1edule L)
e. Tolll Grose Aa9Gta (total Unee 1-7)
0, Funeral EllpenllOl, Admnlstrat!ve Costs,
Ml8ceIIneoua Expsnses (Schedule H)
10, Debts, Mongage UabllltlB9, LleIl9 (Scl1edule I)
11. Tolal Oeductlona (tolal UTl8ll 0 & 10)
12. Net Value of Estate (Uno e Il'Inus Un<! 11)
13. Charitable and Govemmental Bequosts (Scl1edule J)
l:... e. Tolal Number o' Sa'e Depoalt Box..
o 4, I.Jrrjted Es1all
CORRES-
PONDENT
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RECAPIT -
UUT10H
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( 7)
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29,000.00
(:,
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(II..
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(8)
360,947.25
(0)
25,228.95
(10)
467.80
(11)
(12)
(13)
25,696.75
335,250.50
-0-
)
14, Net Value SUb (14) 335,250.50
(1&) NfA x . -n-
(le) 335 ,250.50 x .oe . 20,J.l5.03
(17) NONE X ,1e . -0-
(le). 20,115.03
Discount Intl,..t
. (10) 13,473.68
(20t -0-
(21) 6,641.35
(21A) -0-
(21B) 6,641 .35
.. Co-Executor
DATI 2/17/95
ADDREIS
17108
Co-Executor
.
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CopVfl.M Fo,,,,, Sotl..... Only, ".. N.lco, It\t~ N...PAOOI
.
/lEV,1510 EX. (2-57)
COMMONWEALTH OP PEUNSVLVANIA
INHERITANCE TAX R!TURN
RI!SIDENT DI!CEDI!NT
BSTATl! OF
SCHEDULE G
TRANSFERS
PLEASE PRINT OR lYPE
FlU! NUMBER
willard H., Jr. Lave 21-94-0567
THIS 8CH. MUST BE COMPLf:Tl!D . PII.I!D IF THI! ANSWER TO ANV OP THE QUESTIONS ON THI! REVERSI! SIDI! OF COVI!R SHEI!T IS VI!S,
'"
DESCRIPTION OF PROPERlY DECD, DOLLAR VALUE
ITEM Includl nllNl o'thl unlfo,.., thol, EXCLUSION TOTAL VALUE % OF DECEDENrs
NO, 'elldonlhlp 10 d~nl, dato of ~onllor, OF ASSET INT, INTEREST
1 On January 31, 1994, Willard and 15,000.00 100' 15,000.00
Mary Kay Lave conveyed property
situate 1074-9 I.ancaster Boulevard,
MechanicsWrg, PA, to their
daughter, SUSan Kay Love.
Fair Market Value $ 70,000.00
Less :
'" SUsan Kay Lave, Payment: 20,000.00
u 1994 Gift 20,000.00
Balance: 30,000.00
Decedent' s Share $ 15,000.00
"'2 $10,000 cash Gift to SUSan Kay 3,000.00 10,000.00 100' 7,000.00
Love, Daughter, December, 1993
'" 3 $10,000 cash Gift to SUSan Kay 3,000.00 10,000.00 100' 7,000.00
love, ,Daughter, January 1994
"
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TOTAL /Alto Inlll on "no 7, RlOloltullllonl . 29.000.00
PAtltOl HIP tltl'
(II more Ipace II needed, I",," IddlUorltl lhoett of lime lizt,)
CII')'fIOht '0'",'50IlwllI Olll~, ,,,. Ntlco,'nG. H.4'A101
RIV-tlIl IK'Il-l11
COMMONWIALTH OP PINHSYI.VAHIA
INHIRI1ANCI TAX RITURN
RIIIDINT OECIOENT
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
PI_ Print or Type
FIll! NUMBER
21-94-0567
ISTAl! Of'
Willard H. Jr. IDve
I1I!M
NO.
A. FUReral ExpenHl:
DESCRIPTION
AAlOUNT
1 Neill I'\Ineral Hane, Incorporated - funeral services of Willard
H. Love, Jr.
1,304.00
2 West Shore Country Club - funeral lUl'ldleon
119.65
B. Admlnl.lrlllv.Co.II: CoreStates Bank N. A. - Executors' Fee
1, Perwonal Repr_nlatlve Convnlsslona
Soc:lal Becurl1y Number ot Personal Repr..enlatlve:
Yell Convmslona paid
23-0972337
13,950.00
2. AltorneyFlNl8 Ball, Skelly, Murren & Connell
6,975.00
3. FIlTiIy Ell9lr4lllon
CllIlT1Int Mary Kay liNe
Addresa ot Claimant at decedent'a death
Street Addrf1S8 490 Fairway Dri va
cl1y QlJ\'q:) Hill
Relallonshlp Spouse
2,000.00
Slate PA
Zip Code 17011
4, ~ob~eFlNl8 Register of Wills, Cumberland County
388.50
C. MllOell.nlOu. I!l:penllll
1 L. G. COnnor, Real Fstate Awraisers - appraisal of Fairway 250.00
Drive property
2 CUrnberlard law Journal - publish Fstata Notice 40.00
3 'Ibe Patriot-News CaTpany - publish Fstate Notice 183.60
4 Ball, Skelly, MUl'ren & COnnell - miscellaneous expenses 10.20
PAIIUI NTP 1111
Copyrt,heFenll, loU.I,. Only, 1'''' N.lco,lnc, N'4PA111
TOTAL (Also enter on line 8. RIO
(II morelflll.' I. needed, Inllrt.ddtUon.,.hHII olum. Mlle.)
.
25,228.95
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ACCOUNT NO.
ACCOUNT NAME
04-54298-00
Willard H. ~ove. J~. Estate
PAID TO:
Register of Wills. Agerft::...\..O~~~~~'
State Inheritance Tax \~ 4~ ,~~ "
Balance due 0 ~ ~ .
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PAID FOR:
bem
DETACH AND RETAIN FOR YOUR. RECORDS
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PORTFOl.lO:
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STATUS REPORT UNDER RULE 6.12
Name of Decedent I
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t-JAJiM<l
Date of Deathl 01dt/1;/9?Jf
Will No. t;(1 -Cj'f-5"b1 Admin,
No,
Pursuant to Rule 6,12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the ,~bove-capti.oned estate I
1. State whether administration of the estate is completel
Yes No_~
2, I f the answer iEl No, state when the personal
representative reasonably believes that the administration will be
complete I 'f{ ) / I::: /0 t,
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3. If the answer to No, 1 is Yes, state the following I
a, Did the personal representative file a final
account with the Court? Yes No X
b, The separate Orphans' Court No, (if any) for
the personal representative's account iSI
c. Did the personal representative state an
account informally to t.he parties in interest? Ye'.l__ No X
d, Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be fjled with the
Cerk of the Orphans' Court and may be attached to this report,
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~ Name (Please type or print)
f I), 1~-1f)!li, JMG 17 lOr
Adaress ' ,
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Tel, No,
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CapacitYI _..,Lpersonal Representative
Counsel for personal
repr.esentative
(MAH I rmE! AM3)
STATUS .R.~_p'g~T UNDE!L~j.lJ&~Jf
Name of Decedentl-W.~-l")VC;;;'JK
Date of Deathl~__-I-1,_-t!Jg 4-
Will No, ~1:::...2!f~-.:i ~1 L____.. Adm in, No,
Pursuant to Rule 6,12 of the Supreme Court Orphans'
Court Rules, I report the following wilh respect to completion of
the administration of the above-captioned estatel
1.
Stat)lheth8l administllllion of the estate is completel
Yes No
_ _ _, +____u~._.__.
2. If t.he anRwer is No, state when the personal
representative reasonably believes that the administration will be
comple te 1___________________
3. If the answer to No, 1 is Yes, state the followingl
a, Did the personal representative file a final
account with the Court? Yes___ No_X-_,
b, The separa te Orphilns' CI/U rt No, (i f any) for
the personal representative's account iSI
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c, Did the personal repres{,ntative state an
account informally to the parties in interpst.7 Yes-X-_ No
d, Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphans' Court and may be attached t,o this report '/1
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j'REV.'~~47 EX AFP (12.94*
COIl_At TH Of PEHIISVlVANU
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXf.5
DEPT. 280601
HARRISBURO, PA 17ua,0601
lsrATE OF LOVr=" - WIL H FILE NO,
DATE OF DEATH 05-19-94 COUNTY CUMBERLAND
NOTEI TO INSURE PROPER CREOIT TO YOUR ACCOUNT, SUBNIT THE UPPER PORTION OF THIS FORN WITH YOUR TAM
PAYHENT TO THE REGISTER OF WILLS, HAKE CHECK PAYABLE TO "REGISTER OF WILLS, AGENT"
REMIT PAYMENT TO:
{r Go .H'- 'f
\
I II .- -'"( 1((.- 1/
NOTICE OF INHERITANCE TAM
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEOUCTIONS AND ASSESSHENT OF TA~
ACN
o
101
IIATE 08-21-95
LOIS B COPELAND
CORESTATES BANK NA
PO BOX 1071
HBG PA 17108
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
r
Anount RI.lttod
J
CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ~
R"'i V: is,jj - iif" "fop - f 12-:94"i "iliii'"i oE" -OF - i"NHiiii TAH"C i-i'"AX 'i,1i PRiiiiiiifiilr;"" L UiiiAH-ci-iiR -- --" - -- - - -.". -"-
DISALLOWANCE OF DEDUCTIONS ANn ASSESSMENT OF TAX
WILLARD H FILE NO.?l 94-0567 ACN 101 DATE
TAM RETURN WASI ( I ACCEPTED AS FILED ( XI CHANGED SEE ATTACHED
APPROVED IIEDUCTIONS AND EXEMPTIONS I
25,228,95
9, Funlrll E,plnIII/Ad., Co.t./HI.o, E.pon.oo (Sch.dul. H) (91
10, D.bh/Hcrtgog. L1.bllltlIl/Ll.no (Schldul. I l 1I0 1 467.80
11, Totol D.ductlono 1l1l
12, Nit V_lu. of To. Roturn (12)
13, Chorltoblo/Oov.rn.ontol a.quuto (Schlduh J) 1l3l
14, N.t V.lu. of Eototo Subjlct to To. 1141
NOTEI If an allellment wal illued previoully, linel 14, 15 and/or 16, 17 and 18 will
reflect figurel that include the tctal of ALL returnl aile lied tD date,
ASSESSMENT OF TAXI
15, Anounl cf Lln. 14 ot Spcu.ol r.t. (15)
16, A.ounl cf Lln. 14 to..bl. ot Lln..l/Cll.. A r.t. 1161
17, Anount cf L1n. 14 to..bl. ot Coll.t.rd/Cl... B r.t. (17)
la, Prlnclpol T., Du.
ESTATE OF LOVE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN
1, R.al E.tot. (Sch.dulo A)
2, Stock. ond Bond. (Sch.dulo BI
3, Clouh Hold Stock/podnor.hlp Inlorlll (S....dul. C)
4, Hortgogo./Not.. R.cGlv.blo (Sch.dul. DI
&, C..h/Bonk D.po.lt./HI.c, Por.on.l Prcp.rly ISch.dul. E)
6, Jointly Own.d Prop.rty (Schodul. fl
7, Tron.flr. ISch.dul. 01
a, Told A.uto
,00
,00
.00
.00
331. 947,25
-.J.Q.,
14.000,00
(a)
III
(21_
m
(41
151
161
(7l
,~o
320.250,50
,00
M ,00.
M ,06.
M ,15.
liB)
TAX CREDITS I
PAYHENT
DATE
08-17-94
02-17-95
RECEIPT
NUHBER
MM912837
AA022842
DISCOUNT (+)
INTEREST (-)
673,68
,00
AHOUHT PAID
12,800,00
6,641,35
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAl, DUE
. IF PAID AFTER DATE INDICATED, seE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
08-21-95
NOTICE
345,947,25
'I;' ~Q";' 71i
320.250,50
,00
320,250,50
,00
19,215,03
,00
19,215,03
20,115.03
900,OOCR
,00
900,OOCR
( If TOTAL DUE IS LESS THAN fl, NO PAYHENT IS REQUIRED,
If TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAY BE DUE
A REFUND, SEE REVERSE SIDE Of THIS fORH FOR INSTRUCTIONS,)
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AfIl!IIYATlIIIt' E.IIIII of doc_I. IlYlnt on or bofor. Doo_r II, 1911 -- If ony futuro Intorlll In Iho 11111. 10 Iron. for rod
In po.....lon 'or .nJoVMnt to Cl... I (oall1t'I,,1) beneflci.rlll of th.. dtG'dlnt .ft.r thl IMP.r.t1on of "'~ I.t... far
llf. or f~r VI.r., t~ C~.lth htreby Ixpr.,.lv rl..rv.. thl right to l.pr.1.. end ."... trln,'.r Xnhlrlteno. T.MI.
It thl llW'ul el... . (0011.t'r.l) r.t. on InY .uch future tnt.rlot.
P\JRPOIE rI/f
HOIICE' 10 fulfill Ih. r.qul'...nl. 0' loot Ion 21~0 of tho lnh4rll.... end E.I.I. I., 101. ADI 22 of 1991, 72 P,I,
10011"" 21~O,
PAV14ENTI D.tach thl top portion of thAI HoUe. W lualt with vour PIV.,t to thl R'lIhtlr of Willi prlnt.d on the rlv.r.. .IM,
"Hok. ohock or oon.y ordor p....I. to, REGISTER OF MILLS, AGENT
AU PIV...,'. r,o.lvld lhaH flr.t be 1tPP111d to any Inter..t, whloh ..y be due with any rHllnd1r 1PP11ed to thl tilt,
RlFUHD (CR)1 A r.fund of . tI)( aredJt, twhlch wu nnt "qullted on tM TaM A.turn, ..y bt rlqUl.ted bv co.l.tlnt an "Appl1olUon
for R.fund of Pennlvlvlnl. InhlrltlOO' and Eltlt. T.M" (REY41313', Appl1cetlonl It. IVlllabl. ot thl O"la.
0' the Althter n' N11l1, any of the ZJ Rev.nut Ohtrlot Offloll, or by GlIUIlI the lpeel.l 2.-hour
Inlwerlng I.rvla. nu.blrl for far., orderlngl In Penn'Ylvanl. 1-800.5'2-2050, out'lde PennlYlvlnl. -nd '
olthln 10..1 H.rrhoorg or.. (717) 717-10,.. 100. (717) 772-2252 (Ho.rl"" 1....lrod OnlY).
OIJECTlONSI Any p.rty In Int.r..t not IIthfled wHh thl .pptlhlMnt, .!loweno. or dh,lIowlf'Hl' 0' dtduatlon., or ........"t
0' hM (lnolucUng dhaount or Intlr..t) II lhown on lhlt HoUa. MA.t object within Ihcty (60) dive 0' rhelpt of
thlt MoUat bYI
'.4wrlttln prottlt to the PA DtfI.rt..nt (I' AIVlnut, lo.rd 0' ApPllh, Dept, 281021, Htrrllburg, PA 11128-1021, DR
.-.leaUon to h.v' the ..tter d.t.r.lntd It fUdlt 0' the account of thtJ PlrlonIl rtprt'If1t,UvI, OR
.41!PP"1 to the Orphtln" Court.
AIlItIN
IIIRlTlIll!
CORRECTIONS I ""tUll1 errore dhaovered on thh .......nt .hould b, addrell.d In wrlUng tal PA OIptrtltnt of A.VWM,
aure., of Indivldull TeM.., ATTNI Po.t A......."t A.vl... Unit, o.pt, 280601, Hlrrhburg, PA 17121"0601
Phone (111) 7.7.6501. S" Pili S 0' the bookl.t "In.truotlon. for InhlrltlMC' T'M A,turn for I R..ldlnt
Dta'dent" (AEY-ISOI) for In .xp1ln1tlon of IdIlnl.trltlv,ly aarrIGtlb1, .rrcr..
DISCOUNTI If any tlM due it fllld within thrll (5) cIlend" IIOnthl 1ft., the d.c.dlnt'. dteth, I fly' percent (S;() dhcount of
tho I., p.ld I. ollowod,
INTEREITI ,Interllt II ohtrttd Hllnnlne with first day of dtUnquenoy, ar nine (9J IOnth. and OM (1) d'Y fra the dlt. 0'
cttlth, to the d.t. 0' PIVlMnt. T.x.. which bee... d.llnquent before Jenuery 1, 1912 belr Interltt It the retl af
.he (6X) p.roent plr ~ c.lcullt.d It I dillY rtt. D' .00016", All tl)lll Mtlloh He... dtllnquant on end Inlt
Janulry 1, 19.Z will btlr Int.r..t It I rltl which will vlry frOI allender v..r to c.ltndtr v..r with thlt rlt.
InnOUhOtd by thl PA Dlplrt-.nt 0' A,venut. ThI appllclbll Int.r..t rat.. for 1912 through 1995 arll
Y!!r Inter..t A.t. DillY Inter..t F~otor :!!!r Interllt A.te Dalh Interllt FlOtot
1912 20X ,000141 1917 9~ ,101247
1915 16~ ,OOml 19"-1991 IIX ,001101
19" m ,000501 1992 9~ ,001147
1911 ISX ,000556 1995-19'/01 7~ ,000192
191' 10~ ,000274 1991 9~ ,0002.7
"Interllt II a.loullted II followll
INTEREST' BALANCE OF TAX UNPAID X NUNIER OF DAYS DELINQUENT X DAlLY INtEREST FACTOR
uAny Nottol IlIued .ftet thl tlM blOOM. dtllnctUtnt wUl refllot In lnttrllt olloul.tton to 'if teen UJ) dlV'
b.vond thl d't. 0' the ","..."t, If pev,,"t h atdt Ifttr thllnt.rllt OOllPUtltton dlt. .hoMn on thl
NotlcI, IddIUon.. Inttrllt lU.t be c.leul.tld, '
_Of
1I01ICf:.
PA'lltENT.
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To fulfill tho roqulrooont, 0' Iootlon ZI41 Ib) 0' tho Inho,ltonoo end E,toto TI. A.t, Aot zz 0' 1"1.
(7Z p,'. Iootlon Z141),
DetlCh tho tap porllon 0' thll NoII.I end 'ubolt with ..ur p,.-I to tho Alohtlr 0' Nllh printed on tho
rav,rN .lde.
-- Noko ._ or oonoy o,cIt, plyobll to. REGIlTEll OF NILLS, AGENT.
.u. '''"'"tt r.nlvect .hlll be applltd, fir.' to 1In~ lnt.rllt whloh MW be due with "'~ r...l~r ."Ued to the tlx,
A r.fl.nd of . t'l)( ortdit NY be r.qu..tld by a_I,Unt en "application far R,f\nd 0' PlMlVlvllll,
InhlrltlnCl Ind E,t,t, riM" (REY-1SIS), Appllcltlon. ar. .v.l1~1' It thl OffIcI of thl R"tl',r of Willi,
InY of thl ZS R."~ Dl.trlot Offlc,. or frOl tho Dep.rtltnt', Z4.hour In,werlng "'vlol ~r. for for.. order Inti
In PlMfylvlIn.a 1~.aO"S6Z"ZD&O, oubldl PlMlvlVW1l, .tct within 10011 Hlrrllbur. .r.. (717) 717~.OM,
TOOl 17171 77Z-ZZIZ lHoerlng lopllred Only).
OIJECTIOHSI Any p.rtv In 1nt.r.., not uti,fStd with thl ........" of t.x .. lhown on thl. notlCI ..v objlOt within
.Ixtv ('0) dlv. of rac.lpt of this NoticI bVI
-~wrlttln prot.,t to thl PA OIpartaent of R,venue, Iolrd of APPIe1., Dept. 211021, Hlrrl.burl, PA 1112'-1021, OR
--.Ieeth" to hlvl thl ..ttlr detlnlMd .t NUt of thl per'OM1 npr","t.,."., OR
.~1PPI.1 to the Orphlnl' Court.
AIl'''N'
IITllATlY!
CIlRIIECTlIINI'
INTERUT.
FlOtull .rror. d..co".rld on thl' .......-nt Ihould be addrl..1d In writing tal PA DIrIrt-.nt of R."enue,
lur.eu of Jndl"ldu11 TIX", ATTNI po.t A.....-.nt A."lew unit, D.pt. Z10601, Hlrrltbur., PA 1112'-0'01,
Phone (117) "7~'S05. S.. P'" S of thl bookl.t "In'tructlon. for Inhtrltenc. '1M Rlturn for . R.lldlnt
Decedent" (~~.IS01) for In I.plenetlon of IdIlnl'trltlvllv correctabl. .rror..
For dltll of dllt~ on or .fttr IO~S-'l, Penn,vlvenl. E.t,t, '1M b.ltd on thl Flderll Eltat. Tax
return beeOlll' delinquent It thl .wp.r.tlon of nine (0,) IlOnth. frOll thl date of dtath,
For ,data. of dI.th prior to 10-5-'1, Penn,vlvenla Ett't' Tlx blled on the Feder.l E.tat. TIM rlturn
blOOM. dllInquent .t the .wplrltlon of Ilthtlll1 n.) IIonthl frOll thl dfltl of de.th.
Tlw" whloh btc... delinquent before Janutrv 1, lft2 blar Inter lit It thl rtt. of 11M ('~) Plrcent per IN'IUI
cllcul.ttd ,t . dallv ratl of ,000164. All tl..' which bto... delinquent on or Iftlr Jenuerv 1, 1"2 will bier
Int.r.,t at I r.te which wl\1 varv frOl c.ltndtr rear to clltn6tr v..r with thlt r.te lnnOUnOed bV the PA
o.,lrt-.nt of Rlvenue. ThI eppllcebll lntl,..t r.t., for 19" through 1991 11"'1
'!!!! tnterllt Alt. Otllv Inter..t FlOtor !!!or Inter..t Rltt O.Uv Intlr..t F.tor
ItlZ ZOX ,00054' 1917 9X ,000147
19.1 IU ,000451 1916-1"1 IIX ,DOOm
1914 IIX ,000501 I"Z 9X ,000147
1911 IJX .000556 1"1-1994 7X ,OOO19Z
1916 lOX ,OOOZ7~ 1"5 9X ,000147
--Jnter..t I. allcul,ted .. foUowlI
INTEREST . IALANCE OF TAX UNPAIO X ~IER OF DAYS DELINQUENT X DAILY INTEREST FACTO.
_.Anv Notla. 1..UId .ft.r thl '1M beeoael delinquent will r,fllOt In Int.r..t cllculltlon to flftllft CIS) deW'
bevond tnt det. of thl ....."'"t, If Plpent 1. ... .fter the interll' CotlPUtlUon dati Ihawn on the
NotICI, addltlonel intlr..t IUlt be caloullttd.
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To fulfill 1M ~...Ir....to of "oU.. Z1U lbl of lh, I"""rllono, IIld Eol'l, Till Aol, Aul 22 of 1"1. (72 P...
IooU.. Z14Il,
DoI,..h 1M loti porU.. of Ihl, NoUo, Ind ....11 _Ith your p,.-.l 10 IhI Realll" of Willi prlnll<l .. 1M
r.y.r.. ,1de,
.. Hall, ohlO~ or .....y order plYlbl, 10' REOISTER OF NILLI, AGENT.
All P.~t. recllved 'hR!! be Ippl11d fir.' to any Int.r..t which ..y be duI with 1nV' r...lnder applied t, thl tlX.
PAVllEHT.
REFlIeD (tin I A r.flRt 0' . tlM orMU ..V be r.qullted by a_I,Une 10 "AppltolUon for R'fund 0' Penn,yl...enl,
InheritlnGl end E.tet. '1M" (REV-ISIS), Appl1Cltlonl ar. Ivelllble It thl Offl01 of thl RIII.'.r of NIIII,
InV of thl 2S R,venue DI11r10t Of,lc,. or frOl the o.p,rt-.nt'l 24-hour lM,werl", ..rylcl ~r. for for.. ordering I
In PennlvlYInSt 1-100-162-2010, outtlde P,nnlVlv.n11 -nd within local Hlrrtabur, ~rl' (717) 7'7-1094,
TDD' (7171 772'2/5/ (Hotrlng lop,lr,d OnIYI,
OBJECTIONSI Any party in intaraat not .atiafied with the al....tent of t.~ I' shown on this noticI I,y objeot within
11~ty (60) dlv. of ree.t,t of thi. Hottel bYI
uwrittln pro tilt to the PA Depart"nt of RIVInlM, aoard of ""'11, DtptJ 211021, Hlrrhburo, "'A I1UI.1021, OR
...ltoUno to hlvl the ..ttar dlt.ral,*, fit audU of the PlrtOMI rlflr"lntIUv" OR '
-.IPPI.1 to the Orphenl' Court
ADIlIN'
IITRATlYl!
COARtCllllN1.
'eatual .rror. dl,cov.red on thi. ......lent Ihould be Iddrl'lld in writing tal PA Daplrttent of RIVtnUI,
lurlau of Il'IdJvldual TaXII, AnN I Po.t h....llnt RIVilN lktU, Dept. 210601, Hlrrhburg, PA 11121-0601,
Phone (111) 111-6505, 5.. Pili S of tht bookl.t "In.truotlonl for JnhlrltlnGl rlX A.turn fat I RI.ldant
Dlcldlnt" (REY-ISOI) for an IMplanatlon of tdllnl.trltlvlly aorreotabl. .rrarl.
INTEREIT.
AddUIOMl Pennlylvlnla Eltut. TI~ ......ed .. a rltult of . chIntt on thl Federal htlt. r'K olo.lng
litter NCOM' dtl1nquent It thl .xpiratlon of OM (1) aonth frOll tht dlt. the final noUc. of thl lnora..a
In Flder,1 E.tat. f'K I. reotiv.d.
TI~II which bla... delinquent befora JlnUlrv 1, 1911 bllr Interllt .t thl rat. of IlK (6:() peroant Plr IMUlI
calcul.tld .t a dally r.t. cf .000164. All tlM., whlah btc... delinquent on or .fttr JanuarY 1, 191' will ba8r
lnter"t It I rat. which w1l1 Vlry frOl Cllendar Yllr to c.lender Vllr with thlt rat. WInOUnOH bV tM PA '
Departllnt of R.VInUI, ThI appllcabll int.rl.t r.tl. for 19" through 1995 .r'l
~ tnt.rlld g.t. 0.11" '"t.r..t Pall'ltft~
Iw
,,,tar..t Dah >>_11" '"tar..t P_tnr
1"2
1"5
1.14
1"5
I.M
nJnt.rllt
20~ ,00054'
16~ ,000451
IU ,OOOSOI
U~ ,000356
10~ ,000274
It a,laullttld .. follow..
1"7
1'11'1991
1992
1995'1994
1995
'X
IIX
9~
7~
9~
.000/47
,nouOl
,000147
,000192
.000247
IICTIRUT · DALANOll OF TAlC UNPAIO K IIUllIER OF OUI DELINQUENT lC DAILY IMTEUlT FAC'I'OA
"AnY NoUo, IIIUId 'flor 1M I.. bIe.... delinquent _111 rlll..t on Inlorllt o,louIIU.. 10 flll"" (Ill doVl
"Wond the d.tl of the ....,lMnt. If pftVMl'lt .. Mdt .fter thl Int".., COIIPUtlUon dIlt. thown on thl
NotlOI, additional Int.r'I' lU.t be c.lculatad,
, PAYHlHT,
OItlOh the top portion of th1, Notlol and ,ubllt with your ply..nt .,da plyablt to thl ~... and addr...
prJntld on tM r.v.rta 'Ide,
n If REllDENT DECEDENT .... chick cr .cn,y ordor plyebl1 tCl REGISTER OF WILLS, AGENT,
.. If IfOH-PEIIDENT DECEDENT .,kl chick" .cno, order plyeb11 tol COHHONWEAl TH OF PENNSYLVANIA.
All PlY""'" received ,h,U be l/lpll'd flrlt to MlY lntullt which "Y bt due with ,ny r...lnder applied to the hI(,
REFUH,D (CAli A r.fund of. tel( oredlt, which Will "03' rlquuttd on the Tal( Rtturn, ..y b, r.qu..ttd by oOlplltJr,l1 In
"App11011:lon for R,fund of Pennlylvanla Inh.rltanr.. and Elut, Ta)(" (REV-nUL ApPUcIUonl Ir. Iv'Uable .t
the OffiCII of th. Rqht,r Of'II1UI, any of the Z1 Revlnu. Dlltdot Offioll or frol the Deplrtlent', 24-'Mur
.,..tWlrlng ..rvlcl nUlbar. for for" ordarlngl tn Plnn,vAvanl, 1-800-162-2050, out.ld. P'nnIVlvant,
Ind within Jooll Hlrrltburg ftr.. (717) 787fl1094. tDDI (717) 772.2252 (H..rlng tlP,lrtd only).
PEPLY TO.
DISCOUNT.
PENALTY.
INTEIlEIT.
OUe.tlon. r_glrdlng .rror. contain.d on thl. not lei should b. addr....d tOI PA DIPlrt.lnt of Rlvlnue, BurllU
of Indlvldu,l TIll'" AnN! po.t A.......nt Rlvl.., Unit, DlptJ 280601, lIarrllbur", PA 17128-0601, phon,
m71 717'65OS,
If any t'M due I. Plid within thr., (5) caltndlr lonth. aftt~ th, dICtdlnt'. d"th, a ftvI Plrclnt (5X) dl.count
of the tlM paid II allowtd.
The 15X tlX .In..ty non-ptrtlclpaUon p.n.lty It cOlput.d on the total of th. tl)( and Jnttr..t 1"""ld, and not
plld b.for. JlnUar~ 18, 1996, the flret d.~ .ft.r the Ind of th. taM ..n.sty Plriod.
tntlrl.t I. charg.d b."lnnlnv wtth flr.t day of d.IJnquenoy, or nlnl (~1 .onth. and on. (11 day 'rol thl dltl of
d.,th, to the date of pay..nt. law.. which b.oe.. dlllnqulnt b.for. January 1, 1982 blar Intlrl.t at tha r.t. of
.1. (6:0 percant ptr annul oalculat.d It a dally rat. of .000164. All tn.. which b,oa.. d.Unqutnt on and aft.r
January 1, 1982 will blar Jnt.rl.t at a ratl whl~h will vary 'ruI callnder Ylar to oallndftr y..r with thlt r.t.
announold by the PA Dlplrt.ent of R.v.nu.. Tht applicable Int.r..t rat.. for 1982 through 1996 arl.
Vllr Intlr..t R.t, Dally Intlrl.t Flotor Vllr Inter..t Rate DailY Intllrttt Factor
1m m .000541 1917 9% ,000247
1915 16X ,00"31 1988-1991 llX ,000301
1914 m ,000301 1992 ox ,000247
1915 m ,000356 1993-199\ 7X ,000191
1916 lOX ,000274 1995-1996 9% ,000247
ulnttrllt Is olloultt.d II folloWI!
INTEREST c BALANCE OF TA~ UNPAID ~ NUHBER OF DAYS OELINqUENT ~ DAILY ~NTEREST FAeTOR
-.Any Notlcl leeu.d ,'tlr the t8w b.co... dlllnqulnt will r.fl.ot In Int.rl.t olloulatJon to flft,.n (II) diY'
b.yond the d.t. of the a.......nt. If p.y..nt It lid. after thl In"rllt oo.put.t1on d.t. .hown on the
Hotloe, addltlonll tnt.r..t IU.t b. ollaulatld,